A:
=klfCFwP A share Ａ股；甲类股份
3LZvlcLb abatement of tax 减税；减扣免税额
#giH`|#d ABN AMRO Bank N.V. 荷兰银行
pP%9MSCi above-the-line expenditure 线上项目支出；经常预算支出
<07]w$m/ above-the-line receipt 线上项目收入；经常预算收入
Mtc - ABSA Asia Limited 南非联合亚洲有限公司
]fSpG \yU absolute change 绝对数值变更
e_}tK1 XY absolute expenditure 实际开支
|3BxNFe`% absolute guideline figure 绝对准则数字
xAr&sGMA absolute interest 绝对权益
)JhB!P( absolute order of discharge 绝对破产解除令
$!^C|,CS absolute profit margin 绝对利润幅度
+5Ju `Z absolute value 实值；绝对值
U$WGe >, absolutely vested interest 绝对既得权益
S8O,{ absorbed cost 已吸收成本；已分摊成本
%WPy c%I absorption 吸收；分摊；合并
;Kh?iq n^ absorption rate 吸收率；摊配率；分摊率
qfqL"G ACB Finance Limited 亚洲商业财务有限公司
8x-(7[#e<g acceptable form of reciprocity 合理的互惠条件
j!"5, ~ acceptable rate 适当利率；适当汇率
<8^ws90Y acceptance agreement 承兑协议
5 p ,HkV acceptance for honour 参加承兑
F{Oa xn acceptor 承兑人；接受人；受票人
W4(GI]`_+ acceptor for honour 参加承兑人
6Zx 5^f(qd accident insurance 意外保险
dEkAU H Accident Insurance Association of Hong Kong 香港意外保险公会
#u3E{ NB accident insurance scheme 意外保险计划
HGF&'@dn accident year basis 意外年度基准
vXg^ K}a# accommodation 通融；贷款
vlFq-W! accommodation bill 通融票据；空头票据
X|C=Q accommodation party 汇票代发人
+v/-qyA account balance 帐户余额；帐户结余
^O!;KIe {g account book 帐簿
TLq^5 ,qG account collected in advance 预收款项
Js^(mRv= account current book 往来帐簿
)hC3'B/[Y account of after-acquired property 事后取得的财产报告
mV+9*or account of defaulter 拖欠帐目
lUdk^7:M account payable 应付帐款
tT+W>oA/M account payee only [A/C payee only] 只可转帐；存入收款人帐户
F<b/)<Bm= account receivable 应收帐款
jp|*kBDq\ account receivable report 应收帐款报表
_w2%!+' account statement 结单；帐单；会计财务报表
h]/3 doP account title 帐户名称；会计科目
gA gF$H . accountant's report 会计师报告
z
pDc~ebh Accountant's Report Rules 会计师报告规则
_ jH./ @G accounting and auditing procedure 会计与审计程序；会计与核数程序
i Us_)1 Accounting Arrangements 《会计安排》
Y$9x !kV accounting basis 会计基础
"\u<\ CL accounting by Official Receiver 破产管理署署长呈交的帐目
Y@7n>U Accounting Circular 《会计通告》
q2s=>J'; accounting class 会计类别
YF>1 5{H accounting date 记帐日期；会计结算日期
#kE8EhQZ accounting for money 款项核算
Gd$!xN %O Accounting Officer 会计主任
u> =\.d < accounting period 会计报告期；会计期
F$i 6 accounting policy 会计政策；会计方针
39I| .B" accounting practice 会计惯例
<
<F accounting principle 会计准则
'
H4m" accounting record 会计记录
yCuL o` accounting report 会计报告
@d:GtAW Accounting Services Branch [Treasury] 会计事务部〔库务署〕
G l"hn Accounting Society of China 中国会计学会
(M< l}pl) accounting statement 会计报表
gf}*}8D accounting system 会计制度；会计系统
;@
G ^eQ accounting transaction 会计事项；帐务交易
eg H,7f(yP accounting treatment 会计处理
B> c2 *+Bk accounting year 会计年度
S(/ ^_Y accretion 增值；添加
+VL:O]`DJ accrual 应计项目；应累算数目
)l.AsfW% accrual basis 应计制；权责发生制
ia,5=SKJ accrual basis accounting 应计制会计；权责发生制会计
U;0:@.q accrue 应累算；应计
D5:|C MQ accrued benefit 应累算利益
DK20}&RQ accrued charges 应计费用
:4)(Qa( accrued cumulative preference share dividend 应累算的累积优先股股息
n5)ml)m accrued expenses 应累算费用
F6}YM| accrued interest payable 应付利息；应计未付利息
cP\ZeG#< accrued interest receivable 应收利息；应计未收利息
!tb!%8{~ accrued right 累算权益
|o Sqy accruing profit 应累算的利润
g yegdky3 accumulated fiscal reserve 累积财政储备
ryqu2>(
accumulated profit 累积利润；滚存溢利
qJ2Z5 accumulated reserve 累积储备
X_!km-{ accumulation of surplus income 累积收益盈余
M+ %qVwp acquired assets 既得资产
x U"g~hT acquisition 收购；购置；取得
Pz\ByD acquisition cost 购置成本
4iZg2"[D acquisition expenses 购置费用
CugZ!>;^ acquisition of 100% interest 收购全部股权
)&Z`SaoP|J acquisition of control 取得控制权
I8c:U2D acquisition of fixed assets 购置固定资产
`\'V]9wS acquisition of shell “买壳”
PHJHW#sv acquisition price 收购价
C6Cr+T ScH act of God 天灾
G6l C[eK acting partner 执事合伙人
Xk1uCVUe5 active market 买卖活跃的市场；交投畅旺的市场；旺市
#l@P}sHXq active partner 积极参与的合伙人
j<`3xd' active trading 交投活跃
`VvQems actual circulation 实际流通
8(\J~I[ ^ actual cost 实际成本
7SNdC8GZ~ actual expenditure 实际开支；实际支出
lBm`W]3T actual income 实际入息；实际收入；实际收益
3,2$N y3N actual market 现货市场
w'X N<RWA actual price 现货价；实际价格
j\zlp actual profit 实际利润
r^H,H'BohJ actual quotation 实盘；实际价位；实际报价
/^v!B`A @ actual year basis 按实际年度计算
9JX@c k actuals 实货
{:3:GdM6 actuarial investigation 精算调查
%3AE 2" actuarial principle 精算原则
pvb&vtp actuarial report 精算师报告
l<+PA$+}} Actuarial Society of Hong Kong 香港精算学会
%nG>3.% actuarial valuation 精算师估值
m*YfbOhs # actuary 精算师
Fn I}N;" ad referendum agreement 暂定协议；有待覆核的协定
#) @#Qd ad valorem duty 从价税；按值征税
e\^}PU ad valorem duty system 从价税制
sKJr34 ad valorem fee 从价费
0-;>O|U3 ad valorem tariff 从价关税
=vvd)og additional allowance 额外免税额
lrL:G[rt additional amount for unexpired risk 未过期风险的额外款额
Dr[;\/|# additional assessable profit 补加应评税利润
a)c;z@r additional assessment 补加评税
5#s],h additional commitment 额外承担
m ) rVzL additional commitment vote 额外承担拨款
G e5Yz.Q v additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
l)~ U8 additional dependent parent allowance 供养父母额外免税额
2`j{n \/ additional provision 额外拨款
A{ M 7 additional stamp duty 附加印花税
iOSt=-p additional tax 补加税罚款；补加税款
gs=ok8w Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
"C (yuVK1G adjudged bankrupt 被裁定破产
ru6M9\h* adjudicated bankrupt 裁定破产人
ofw&? S k0 adjudication fee 裁定费；评定印花税额手续费；评估契据费
%d *0"<v adjudication of bankruptcy 裁定破产；宣告破产
l9OpaOVfJ adjudication of insolvency 裁定无力偿还债务
Dsn=fht adjusted actual 经调整的实数；调整后的实数
m*CW3y{n) adjusted current assets 经调整的流动资产；调整后的流动资产
^fH)E"qq5 adjusted figure 经调整的数字；调整后的数额
d{t@+}0.u adjusted liabilities 经调整的负债；调整后的负债
z>iXNwz"? adjusted loss 经调整的亏损；调整后的亏损
1P'A*`!K 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
'Bxj(LaV- adjusted profit 经调整的利润；调整后的利润
0
f$96sl adjusted surplus 经调整的盈余额；调整后的盈余额
G
9 (*F adjusted value 经调整的价值；调整后的价值
JtsXMZz adjustment 调整；修订；理算〔保险〕
A zS u_ adjustment centre 调剂中心
%NJ0 Y(:9( adjustment lag 调整过程的时间差距；调整时差
#5kclu%L$ adjustment mechanism 调整机制
Gqc6]{ adjustment of loss 亏损调整
oylQCbT adjustment process 调整过程；调整程序
:zq Un&k& adjustment range 调整幅度
/U0Hk>$~( administered exchange rate 受管制汇率
|)" y Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
uv8k ea .( administration expenses 行政费用
+P Dk>PdEt administration fee 手续费；行政费
RAk"C!&^m administration in bankruptcy 破产管理
H V-;? 5 administration order 遗产管理令
I8% -ii administrator 管理人；遗产管理人
WTM administrator of the estate 遗产管理人
eThFRU3 F admission of debt 债项承认书
Nnr[@^M5 admission of proof 接纳债权证明
"Nb2[R advance 放贷款项；垫付款项；预支款项；预付款项
BfCnyL% advance account 暂支帐目；预付款帐户
_ `O",Ff advance compensation 预付补偿金
Q4L=]qc T advance from shareholder 股东垫款
Q BH|pr
advance pending reimbursement 预支以待日后付还
D&I /Tbc advanced economy 先进经济体系
/$]S'[5uF advancement 预付；预付财产
4o; ;'P advances warrant 垫款令
k;`1Ia advancing 贷出
m.
p' LF adverse balance 逆差
bvrXz-j adverse exchange 逆汇
0Zp5y@ V8 advertisement addressed to shareholders 在报章刊登的致股东通告
US3)+6 advice for collection 托收通知书
9I2&Vx=DSt advice of drawing 提款通知书；汇票通知书
0 #Pa; ( advice of payment 付款通知
l4.ql1BX@y Advisory Committee [Securities and Futures Commission]
= $^90Q,Z; 谘询委员会〔证券及期货事务监察委员会〕
}* }F_Y+ Advisory Committee on Diversification 经济多元化谘询委员会
D`!Bj hlW
affidavit 誓章；遗产申报誓章
q_ `j-! affidavit of no receipt 述明无收款的誓章
!bCL/[ affiliate 联号；联营公司；附属公司
=nc;~u|] affiliated company 附属公司；联号；联营公司
M!mw6';k affirmation [estate duty] 非宗教式宣誓〔遗产税〕
K(l SR affordability 负担能力
O cPgw/
I African Development Bank [AfDB] 非洲开发银行
AXte&l=M after-acquired property 事后取得的财产
t 4zUj%F after-hours dealing 市后交易
{r$Ewc$Yb7 after-tax profit 税后盈利；税后利润；税后溢利
1a V32oK agency agreement 代理协议
iGz*4^ % agency expenses 代理机构的开支
hmOGte Af- agency fee 代理费
J Eo;F x] Agency Law 《代理法》
vnVT0)Lel agent 代理人；承销人
Mzg P@tB agent of company 公司代理人
!G\gqkSL agent's fee 代理人费；经纪费
zLJmHb{( aggregate 总计；总数；总体数字
Zi7cp6~7 aggregate amount 总款额；总额
O IpT 9 aggregate assets and liabilities 总体资产与负债
\'[tfSB aggregate at constant price 按固定价格计算的总体数字
Ii5U) " aggregate demand 总需求
!sEhjJV^7 aggregate gross position 总持仓量
1 I.P7_/ aggregate limit 总限额
~E y + aggregate of salaries tax 合计薪俸税
FXn98UF Y aggregate performance 总体表现；总体业绩
"4Q_F3?_` aggregate supply 总体供应
UcD<vg"p aggregate surplus 总盈余
Ayg^<) JWh aggregate total 整体总额
SCe$v76p# aggregate value 总值；合计价值
r-xP 6 aggregated basis 合计基准
lw}7kp4
2F aggregated net chargeable income 合计应课税入息实额
*` wz aggregation 合并计算；合计；总和
nw+^@|4 aggregation of incomes of husband and wife 夫妇入息合并计算
C96*,.j~' aggregation of property 财产的总和
0A~UuH0. agio 差价；贴水
3(|,:"9g 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》
$N}t)iA Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
~/)] `w 《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》
dI%ho<zm] Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
m a@ V>*u 《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》
_->+H jj ^ Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
c /^jD5U7 《香港政府和大韩民国政府关于相互促进和保护投资协定》
$RRX- agreement for a settlement 授产协议
}N(gP_ ?n agreement for assignment 转让协议
%C qp88 ] agreement for sale 售卖协议；买卖协议
);JWrkpz agreement for sale and purchase 买卖协议
kSc~gJrne agreement for the payment of interest 支付利息协议
x3`JC&hF,q agreement for the repayment of money 还款协议
WjK [% ;Z! agreement of reinsurance 再保险协议
ok:L]8UN 3 Agricultural Bank of China 中国农业银行
B0)|sH air passenger departure tax 飞机乘客离境税
EirZ}fDJzB Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
7)[Ve1;/N airport tax 机场税
+[MHl alcohol duty 酒精税
i/'bpGrQ( alienation 让与；让渡；转让
&g5PPQ18 alimony 生活费；赡养费
!
}e75=x All Ordinaries Index [AOI] 所有普通股指数
9_ jiUZFje all risks 全险；综合险
M&29J All Sales Record for Stock Market 《股票市场成交报告》
o3|4PAA/ Allied Capital Resources Limited 新联财务有限公司
PH:5 all-items index [Consumer Price Index] 总指数〔消费物价指数〕
s !2Iui
@
allocation letter 拨款信件
NyRa.hgZ; allocation of fund 分配款项；预留款项
t$Ff $( allocation of profit 利润分配；溢利分配
h Luv allocation warrant 拨款令
v{ohrpb0v allotment 分配；配股
+a|Q)Ob allotment notice 股份配售通知；配股通知
|94o P >d allotment of shares 股份分配
^,ISz-4 allowable 可获宽免；免税的
D84&=EpVZ allowable business loss 可扣除的营业亏损
Q4LPi;{\ allowable expenses 可扣税的支出
Y G8C<g6E7 allowance 免税额；津贴；备抵；准备金
(t V T&eO allowance for debts 债项的免税额
[:gg3Qzx allowance for depreciation by wear and tear 耗损折旧免税额
{5X,xdzR allowance for funeral expenses 殡殓费的免税额
_4L 6 allowance for inflation 为通货膨胀而预留的款项；通胀准备金
5fiWo^s} allowance for repairs and outgoings 修葺及支出方面的免税额
%bF157X5An allowance to debtor 给债务人的津贴
ercXw7{ alteration of capital 资本更改
, <#Rk 'y$ alternate trustee 候补受托人
ys`oHS f amalgamation 合并
3T0-RP* ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
iEr?s-or ambit of charges 征税范围；收费范围
ilJ`_QN amended valuation 经修订的估值
g~.#.S ds American Commodities Exchange 美国商品交易所
Haktr2I American Express Bank Limited 美国运通银行
P;z\vq<h American Stock Exchange 美国证券交易所
C" **>OGe amortization 摊销
+ jwk4BU amount due from banks 存放银行同业的款项
`|Di?4+6% amount due from banks abroad 存放海外银行同业的款项
#|Lsi`]+ amount due from holding companies 控股公司欠款
*'A*!=5( amount due from local banks 存放本港银行同业的款项
c?_7e9}2 amount due to banks 银行同业的存款
1 /{~t[*. amount due to banks abroad 海外银行同业的存款
h 6O'" amount due to holding companies 控股公司存款
!a:e=b7g amount due to local banks 本港银行同业的存款
@M-w8!.~ amount due to outport banks 外埠银行同业的存款
}}]Lf 3; amount for note issue 发行纸币的款额
_Y&. Nw amount of bond 担保契据的款额
6=$< R4B amount of consideration 代价款额
]jVE amount of contribution 供款数额
xl,%
Z~[ amount of indebtedness 负债款额
2P8wvNDG amount of principal of the loan 贷款本金额
w5PscEc amount of rates chargeable 应征差饷数额
%(khE-SW amount of share capital 股本额
fw,,cu`YA amount of sums assured 承保款额
m{RXt amount of variation 变动幅度
%} zkmEY.e amount of vote 拨款数额
4D<C;>*/b amount payable 应付款额
inO;Uwlv amount receivable 应收款额
u1y>7,Z6W Amsterdam Stock Exchange 阿姆斯特丹证券交易所
8/tB?j analysis 分析
*aM 7d>nG5 ancillary risk 附属风险
Zv9JkY=+@ annual account 周年帐目；周年帐目报表；年度决算；年结
9XDSL[[ annual accounting date 年结日期
@M<qz\
[ annual allowance 每年免税额；年积金；年度津贴；年津
=6:9y}~ annual balance 年度余额
Ym\<@[3+! annual disposable income 每年可动用收入
!\1)?&y9j annual estimates 周年预算
jR[c3EA
; annual fee 年费
&a=rJvnIO& annual general meeting 周年大会
=gJ{75tV3 annual growth rate 年增率；每年增长率
fu~iF annual long-term supplement 长期个案每年补助金
4Ps;Cor+ annual pensionable emolument 可供计算退休金的年薪
z Gg)R annual report 年报
X=m^+%iD Annual Report on the Consumer Price Index 《消费物价指数年报》
5,^DT15a4P annual return 周年报表；周年申报表；每年报税表格
} `QZV_ Annual Return Rules 《周年报表规则》
XtZd%
#2}, annual review of consumer prices 每年消费物价回顾
`|AH3v1 annual roll-forward basis 逐年延展方式
j uF=ZW%i annual salary 年薪
[efU)O& annual statement 年度报表；年度决算表
0<@['W}G Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
\7qj hA@ annuitant 年金受益人
5; /q[oXI annuity 年金
*@#Gc%mGu annuity contract 年金合约
&gS-.{w " annuity on human life 人寿年金
B%Qo6* b antecedent debt 先前的债项
mCg^Y)Q ante-dated cheque 倒填日期支票
>/4[OPB0R anticipated expenditure 预期开支
qCrp c= anticipated net profit 预期纯利
9{A4> anticipated revenue 预期收入
*?1 \S^7R anti-inflation measure 反通货膨胀措施
Tb2#y ]27 anti-inflationary stance 反通货膨胀立场
o*7NyiJ@z apparent deficit 表面赤字
j96}E/gF apparent financial solvency 表面偿债能力
IZ>l apparent partner 表面合伙人
k -R"e application for personal assessment 个人入息课税申请书
C&qo$C application of fund 资金应用
1 U/9=b application to release as liquidator and to destruct the books of accounts and documents
qP;1LAX 申请免除清盘人职务及毁灭帐簿与文件
RZ{O6~VH appointed actuary 委任精算师
Q bHX.:C appointed auditor 委任核数师；委任审计师
9QHj$)?k, appointed trustee 委任的受托人
yZp/P %y appointer 委任人
|gxPuAXa) apportioned pro rata 按比例分摊
tF/Ni*\^rV apportionment 分配；分摊
# =y)Wuo= Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
ESoC7d&.K{ apportionment formula 分摊方程式
tx<^PV2 apportionment of estate duty 遗产税的分摊
hVB(*WA^D appraisal 估价；评估
,Il) t H appreciable growth 可观增长
^}v f appreciable impact 显着影响
@UdF6 :T appreciable increase 可观增长
tpA-IL?KQw appreciation 增值；升值
"pK<d~Wu appreciation against other currencies 相对其他货币升值
2 Uf/' appreciation of the exchange value of Hong Kong dollar 港元汇值上升
G/3T0d+- appreciation tax 增值税
/]J\/Z> appropriation 拨款；拨用；拨付
zTMLE~w appropriation account 拨款帐目
&Lzd*}7 Appropriation Bill 拨款法案
T'lycc4~a appropriation-in-aid system 补助拨款办法
SOsz=bVx approved assets 核准资产
( m! kg approved basket stock 认可一篮子证券
I*>q7Hsu approved budget 核准预算
q~aj" GD approved charitable donation 认可慈善捐款
} L|B@fW approved charitable institution 认可慈善机构
G+2fmVB*X approved currency 核准货币；认可货币
lAo ~w approved estimates 核准预算
7O|`\&RY R approved estimates of expenditure 核准开支预算
F%lC%~ -qh approved overseas insurer 核准海外保险人
^vSSG5 : approved overseas trust company 核准海外信托公司
pV8tn! approved pooled investment fund 核准汇集投资基金
-"'+#9{h approved provident fund scheme 认可公积金计划
<uF j5. approved provision 核准拨款
R%}<z*~NE@ approved redeemable share 核准可赎回股份
n
ei0LAD approved regional stock 认可地区性证券
g& w~eWpk approved retirement scheme 认可退休金计划
G~&8/ s approved subordinated loan 核准附属贷款
58HAl_8W arbitrage 套戥；套汇；套利
=IX-n$d`> arbitrageur 套戥者；套汇者
(
6zu*H) arbitrary amount 临时款项
kFkI[WKyZ arrangement 措施；安排；协定
W58?t6!
= arrears 欠款
G{X7;j e arrears of pay 欠付薪酬
<"p-0=IgJ arrears of revenue 逾期未收税款；逾期未收的帐项
l SK q articles of association 组织章程；组织细则；组织章程细则
L;?h)8 Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
E+< GsN] ascertainment of profit 确定利润
5"b1 :
w@ "Asia Clear" “亚洲结算系统”
SFwY%2np)! Asia Commercial Bank Ltd. 亚洲商业银行有限公司
<{ v
%2 Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
vY .VFEP/ Asian Development Fund [ADF] 亚洲发展基金
dJrUcZBr Asian dollar bond 亚洲美元债券
CflyK @ Asian dollar market 亚洲美元市场
ydY( *] Asian dollar rate 亚洲美元利率
rrgOp5aV" Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
fXnewPr=# Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
*a|575e< z asked price 沽盘；喊价；索价；卖方报价
se>\5k assessable income 应评税入息
pd,d"+ assessable loss 应评税亏损
/TB{|_HbW assessable profit 应评税利润
^A\ (M%*F assessable value 应评税值
M(\{U"%@? assessed profit 估定利润
|XQ_ 4{ assessed value 经评估价值
s}UJv\* assessment 评税；评定；估价；评税单
LTA0WgzR) assessment number 评税编号；估价编号
,vMAX?c assessment of additional tax 补加税评税
gWj r|m< assessment of performance 业绩评估；实绩评价
~bzac2Rp Assessor 评税主任
T)q
Uf
H asset price bubbles 资产价格泡沫
mb3aUFxA; asset-backed securities 具资产保证的证券
2Pe Mt^ assets accretion 资产增值
!^NZp%Yd assets and liabilities 资产与负债
Hiwij,1 assets betterment statement 资产递增表；资产改进表
jvR(e" assets lending 实物放款；有抵押贷款
UB8n,+R assets of the company passing on the death 死者去世时转移的公司资产
_~umE/tz assets pledged as security for liabilities 用作负债抵押的资产
`h :!^"G assets portfolio 资产投资组合
hD?6RVfG assets price 资产价格
rk;]7Wu assets quality 资产质素
.X.6<@$ assets realization 资产变现
rqBoUS4 assets refinancing arrangement 资产再集资安排
w 3b?i89 assets securitization 资产证券化
y}={S,z%22 assets situated outside Hong Kong 在香港以外地方的资产
ZO<\rX ( assets stripping 削减资产；拆卖资产
OA}; pQ9QN assets value 资产值
Ke:EL;*8k assignee 承让人
qvWi; assignment 转让；转让书；转让契
eYkg4 O' assignment of interest 权益转让
Pq{p\Qkj assignment of letters patent and trade mark 专利证书及商标转让
S{MB$JA assignment of property 物业转让；物业转让书
@\o Z2sB assignment right 转让权
hiV!/}'7 assignor 转让人
}{,Wha5\n associate 有联系的人；有关连人士；相联者；合伙人；联系人
(igB'S5wf Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
>fT%CGLC0 associate member 附属会员
xbcmvJr G associated body corporate 相联法人团体
WH7UJ CQ associated company 相联公司；联属公司
{LA?v& b' associated corporation 相联法团
vQ2{ +5!| Association of Chartered Certified Accountants [ACCA] [United Kingdom]
e~'z;% O~ 公认会计师公会〔英国〕
"dOQ)<; Association of Futures Exchange Brokers 香港期货经纪协会
d2U?rw_ Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
v} AjW%rB
association of underwriters 承保人组织
hc0 $mit assumption of control 接管
#E\6 :U nT assurance 担保；保险；转易；转易书
%8Y+Df;a x assurance of interest 权益的转易
CHO_3QIz at 19XX price 按一九ＸＸ年价格计算
>@?mP $;= at a discount 按赔价计算；按贴水价格计算；打折扣
*""W`x
at a premium 按溢价计算；按升水价格计算
i+T5 (P$ at call 通知付款；按通知
-j rAk at constant market price 按固定市价计算
5efN5Kt at constant price 按固定价格计算
BOA7@Zaa$p at cost 按成本计算
7042 ?\\= at current market price 按当时市价计算；按现时市价计算
a
^juZ at current price 按当时价格计算；按现时价格计算
{(Mmv[y at factor cost 按要素成本计算；按生产要素成本计算
`Z{s,!z at money-of-the-day price 按付款当日价格计算
z_KC G2=5 at or better 按指定或较佳价位〔买卖指令〕
DMp@B]> at par 按面值计算；平价
3'A0{(b at sight 见票即付
fJk'5kv at the close 按收市盘
Sj/v: at the opening 按开市盘
F9las#\J attestation 见证；见证条款
-U9C{q?h at-the-money option 平价期权
ku}`PS0UGd attorney 受权人；受托代表人
o >yXEg attornment 新拥有人承认书
MwQt/Qv= attributable profit 可归属利润
fiU#\%uJg attributable share value 可归属股份价值
*D[y A Auckland Stock Exchange 奥克兰证券交易所
%`lJA W[ auction 拍卖
b"trg {e auctioneer 拍卖商
*6=9 8C4I audit 审计；核数
)xz_ }6b] Audit Commission 审计署
eFA,xzp Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
yQ<h>J> 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
B *6 ncj audit review 帐目审查
LIz'hfS! Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
Kf$(7FT'` audited account 审计帐目；经审计的帐目
H= Cj/jE audited annual account 经审计的周年帐目
HmU6:8V
*Z audited balance sheet 经审计的资产负债表
[Ne'2z auditor 核数师；核数主任；审计师
]Z=al`- auditor's certificate 核数师证明书；审计师证明书
v7#|% auditor's report 核数师报告；审计师报告
G7-k ,P^ Aussie bond 澳元债券
,BGUIu6 austerity budget 紧缩预算
PVljb=8F Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
tW-[.Y -M, Australia All Ordinaries Index 澳洲所有普通股票指数
w"QZ7EyJ Australian Dollar [AUD] 澳元
4qsxlN>4O Australian Options Market 澳大利亚期权市场
0u( 0*Xl Australian Securities Commission 澳洲证券事务监察委员会
*0V'r H) Australian Society of Certified Practising Accountants 澳洲执业会计师公会
61gyx6v Australian Stock Exchange 澳大利亚证券交易所
DYgB_Iak Austrian Schilling [ATS] 奥地利先令
uT<<G)v) authentication 认证；鉴证
0sme0"Sl authority to purchase 委托购买证；委购书
9pS:#hg authorization 认可；核准；授权；授权书
i -@V authorization by direction 指示授权
R@_3?Z!W= authorization by instruction 指令授权
sD{Wc%5 authorization by warrant 令状授权
kw2d< I$] authorization of unit trust 单位信托的认可
1_c%p#?K authorized agent 指定代理人
oaI Lh authorized capital 法定资本
5 U]@
Y? authorized clerk 出市员
7d|1T' authorized dealer 认可交易商
utC^wA5U~ authorized financial institution 认可财务机构
cg9}T[A authorized fund 认可基金
z>
D Q authorized fund house 获授权的基金公司；认可基金公司
i AXGf V authorized institution 认可机构
lHTr7uF( authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
zh\"sxL authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
9 v3n4=gc authorized insurer 获授权保险人；获认可承保人
t6\--lk_ authorized investment 特准投资项目
#mK?:O\-1 authorized person 获授权人
`GCK %evLG authorized representative 获授权代表
OTJMS_IT authorized share capital 法定股本
ov Xk~%_ automated quotation system 自动报价系统
o> Dd1
j Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
KQw>6) 自动交易系统〔香港期货交易所有限公司〕
S0r+Y0J]< automatic adjustment mechanism 自动调整机制
g: G5'pZf automatic adjustment system 自动调整系统
+bJ~S:[ Automatic Clearing House 自动票据交换所
#,XZ @u+ automatic exchange rates accumulation system 自动化汇率累集系统
a{rUk%x Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
J}#2Wy^{ automatic teller machine [ATM] 自动柜员机
W5:fY>7 autopay 自动转帐
,7k1n{C) available assets 可用资产
aU[!*n 4Ux available fiscal reserve 现存财政储备
r w gj] available profit 可用利润
^ L7!lzyo Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
&1 `Y&x:p average 平均；平均数；海损
H/;AlN|! average basic salary 平均基本薪金
<$25kb R5K average consumer expenditure 平均消费开支；一般消费开支
Xrpvq(] average cost 平均成本
C>,> _ average cost of land production 增辟土地平均成本
! R3P@,j average daily turnover 平均每日成交额
R?- z J ; average daily wage rate 平均每日工资率
qcQq.cS_'N average expenditure pattern 平均开支模式
U^U
hZ! average growth rate 平均增长率
-:J<JX)o average net fixed assets 固定资产平均净值
72*j6#zS average of relatives 相对价格平均数
KMQP A>w# average price 平均价格
T-/3
A%v average propensity to consume 平均消费倾向；一般消费倾向
UA ]fKi average propensity to save 平均储蓄倾向；一般储蓄倾向
=20
+(< average rate 平均率
gOah5*Lj average revenue 平均收入；平均收益
Vx> Q average stock 平均库存；平均存货
Ip)u6We>I average yearly rent 平均年租
K~S*<? avoidance of double taxation 避免双重课税
n XI8 `7D avoidance of tax 避税
