A:
CJh,-w{wJ" A share Ａ股；甲类股份
p;' .7_1 abatement of tax 减税；减扣免税额
0Gc:+c7{ ABN AMRO Bank N.V. 荷兰银行
$m~&| s above-the-line expenditure 线上项目支出；经常预算支出
qo u\4YZ above-the-line receipt 线上项目收入；经常预算收入
]'?U e7 ABSA Asia Limited 南非联合亚洲有限公司
~\2%h
lA absolute change 绝对数值变更
Z m%,L$F*L absolute expenditure 实际开支
$=,pQ q absolute guideline figure 绝对准则数字
v E8BB$D absolute interest 绝对权益
7QnWw0 absolute order of discharge 绝对破产解除令
mA$86 X_ absolute profit margin 绝对利润幅度
eub}+~_?[ absolute value 实值；绝对值
[mQ1r*[j absolutely vested interest 绝对既得权益
aeI0;u absorbed cost 已吸收成本；已分摊成本
\2=I//YF absorption 吸收；分摊；合并
0:71X m absorption rate 吸收率；摊配率；分摊率
0:n"A,-p ACB Finance Limited 亚洲商业财务有限公司
&;pM<h acceptable form of reciprocity 合理的互惠条件
? % 8%1d acceptable rate 适当利率；适当汇率
\.oJ/++ acceptance agreement 承兑协议
5M~+F"Hl acceptance for honour 参加承兑
/\<x8BJ acceptor 承兑人；接受人；受票人
Z*f%R\u acceptor for honour 参加承兑人
bcvm]aPu accident insurance 意外保险
l`l6Y>c*] Accident Insurance Association of Hong Kong 香港意外保险公会
^|zag accident insurance scheme 意外保险计划
qy.$5-e:[9 accident year basis 意外年度基准
XkkzY5rxOc accommodation 通融；贷款
!;mn]wR>a accommodation bill 通融票据；空头票据
iLJ @oM;2 accommodation party 汇票代发人
z; P# account balance 帐户余额；帐户结余
F!g1.49"" account book 帐簿
rNJU &
.] account collected in advance 预收款项
v0!|TI3 s account current book 往来帐簿
}aVzr}! account of after-acquired property 事后取得的财产报告
lw gwdB account of defaulter 拖欠帐目
Y 'm;x A account payable 应付帐款
Fbu4GRgJ3 account payee only [A/C payee only] 只可转帐；存入收款人帐户
KM)f~^ account receivable 应收帐款
NOwd'iU account receivable report 应收帐款报表
D!OY <? account statement 结单；帐单；会计财务报表
0HU0p!yt& account title 帐户名称；会计科目
Z3YKG{g accountant's report 会计师报告
bo Ci*] Accountant's Report Rules 会计师报告规则
R4V X*qkB accounting and auditing procedure 会计与审计程序；会计与核数程序
5@ r6'Z Accounting Arrangements 《会计安排》
u-y?i` accounting basis 会计基础
K> 4 w accounting by Official Receiver 破产管理署署长呈交的帐目
+ctU7
rVy Accounting Circular 《会计通告》
) 3"!Q+ accounting class 会计类别
XEbVsw accounting date 记帐日期；会计结算日期
0,)2\`99#k accounting for money 款项核算
3u[8;1}7Q Accounting Officer 会计主任
!QvmzuK accounting period 会计报告期；会计期
T fkGkVR accounting policy 会计政策；会计方针
%qo.n v accounting practice 会计惯例
J^CAQfcx accounting principle 会计准则
h!JyFc
accounting record 会计记录
%AtT(G(n accounting report 会计报告
L7aVj&xM Accounting Services Branch [Treasury] 会计事务部〔库务署〕
s@iY'1 1 Accounting Society of China 中国会计学会
l1lYb;C accounting statement 会计报表
Z2yO /$< accounting system 会计制度；会计系统
Cw(yp u accounting transaction 会计事项；帐务交易
D@9 +yu=S accounting treatment 会计处理
QD{1?aY accounting year 会计年度
4U}J?EB?K accretion 增值；添加
r5UV BV8T accrual 应计项目；应累算数目
OomC%9/=, accrual basis 应计制；权责发生制
!~%DR~^` accrual basis accounting 应计制会计；权责发生制会计
4Eu'_>"a accrue 应累算；应计
D&"lu*"tg accrued benefit 应累算利益
q78OP } accrued charges 应计费用
o+x!
( accrued cumulative preference share dividend 应累算的累积优先股股息
@v@F%JCZ accrued expenses 应累算费用
_eq$C=3Ta accrued interest payable 应付利息；应计未付利息
hKN ;tq, accrued interest receivable 应收利息；应计未收利息
C P&u accrued right 累算权益
^7? WR?! accruing profit 应累算的利润
_ V1:' T8 accumulated fiscal reserve 累积财政储备
GRYw_}Aa accumulated profit 累积利润；滚存溢利
,{S $&g* accumulated reserve 累积储备
" ld d&>< accumulation of surplus income 累积收益盈余
%Rf9 KQ acquired assets 既得资产
60{DR >S acquisition 收购；购置；取得
cf$
hIB)Oi acquisition cost 购置成本
csLbzDg acquisition expenses 购置费用
1Dc6v57 acquisition of 100% interest 收购全部股权
5yK#;!:h acquisition of control 取得控制权
d9U)O6= acquisition of fixed assets 购置固定资产
x=xo9wEg acquisition of shell “买壳”
c%hXj#; acquisition price 收购价
4t
}wM OR act of God 天灾
*_YR*e0^nN acting partner 执事合伙人
elhP!"G active market 买卖活跃的市场；交投畅旺的市场；旺市
aACPyfGQ active partner 积极参与的合伙人
a?nK|Q=e active trading 交投活跃
t7u*j-YE actual circulation 实际流通
J;>~PXB actual cost 实际成本
<EgJm`V actual expenditure 实际开支；实际支出
{_* G"A 9 actual income 实际入息；实际收入；实际收益
b(R.&X actual market 现货市场
i~v[3 e9y7 actual price 现货价；实际价格
s#aj5_G actual profit 实际利润
~' 955fK> actual quotation 实盘；实际价位；实际报价
W?aP%D"(i actual year basis 按实际年度计算
J|^XD<Y actuals 实货
D6?h
6`J actuarial investigation 精算调查
U7j Dm>I actuarial principle 精算原则
o[ks-C>jw actuarial report 精算师报告
k*6"!J%A Actuarial Society of Hong Kong 香港精算学会
WvJ:yUb2 actuarial valuation 精算师估值
b :~#;$g actuary 精算师
v9r .w- ad referendum agreement 暂定协议；有待覆核的协定
:;hg :Q: ad valorem duty 从价税；按值征税
e~(e&4pb ad valorem duty system 从价税制
!idVF!xG ad valorem fee 从价费
[o(!/38"@= ad valorem tariff 从价关税
D=3Z] 'A additional allowance 额外免税额
9#hp]0S6 additional amount for unexpired risk 未过期风险的额外款额
|y0k}ed additional assessable profit 补加应评税利润
65O 8?I additional assessment 补加评税
fUY05OMZ additional commitment 额外承担
/%,aX [ additional commitment vote 额外承担拨款
VK*`&D<P additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
ke;=Vg| additional dependent parent allowance 供养父母额外免税额
b+ycEs=_ additional provision 额外拨款
W<#!H e additional stamp duty 附加印花税
/{[<J<(8 additional tax 补加税罚款；补加税款
{.e+?V2>_ Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
' / \*l< adjudged bankrupt 被裁定破产
'&,p>aM adjudicated bankrupt 裁定破产人
,9I-3** W adjudication fee 裁定费；评定印花税额手续费；评估契据费
Twd*HH adjudication of bankruptcy 裁定破产；宣告破产
#&r}J adjudication of insolvency 裁定无力偿还债务
CP2wg . adjusted actual 经调整的实数；调整后的实数
r_Ou\|jU adjusted current assets 经调整的流动资产；调整后的流动资产
4OJD_
adjusted figure 经调整的数字；调整后的数额
J!~kqNI adjusted liabilities 经调整的负债；调整后的负债
`^^t#sT adjusted loss 经调整的亏损；调整后的亏损
2(~Z l\ 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
..nVViZ adjusted profit 经调整的利润；调整后的利润
wy:Gy9\ adjusted surplus 经调整的盈余额；调整后的盈余额
'-N 5F adjusted value 经调整的价值；调整后的价值
H?Sv6W.~ adjustment 调整；修订；理算〔保险〕
<>f;g "qS adjustment centre 调剂中心
O:rf DO adjustment lag 调整过程的时间差距；调整时差
{j`8XWLZZN adjustment mechanism 调整机制
L;M@ ] adjustment of loss 亏损调整
s1: :\&`za adjustment process 调整过程；调整程序
)i:*r8*~ adjustment range 调整幅度
O#[b NLV administered exchange rate 受管制汇率
| Z7 j
s" Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
*JFkqbf administration expenses 行政费用
B-KMlHe administration fee 手续费；行政费
JM/\n 4ea: administration in bankruptcy 破产管理
&0bq3JGW administration order 遗产管理令
"HqmS administrator 管理人；遗产管理人
P* &0HbJ administrator of the estate 遗产管理人
d*6/1vy jT admission of debt 债项承认书
uZ3do|um admission of proof 接纳债权证明
z(% tu advance 放贷款项；垫付款项；预支款项；预付款项
#7'k'( advance account 暂支帐目；预付款帐户
~&ns?z>x advance compensation 预付补偿金
/E\04Bs advance from shareholder 股东垫款
(*6 .-Xn advance pending reimbursement 预支以待日后付还
2- Q5l* advanced economy 先进经济体系
z d$?2y8 advancement 预付；预付财产
SYsO>`/ ) advances warrant 垫款令
WH39=)D%u advancing 贷出
ey9hrR MR adverse balance 逆差
mP6}$ D adverse exchange 逆汇
5+oY c- advertisement addressed to shareholders 在报章刊登的致股东通告
8:S+*J[gSn advice for collection 托收通知书
{t!
&x: advice of drawing 提款通知书；汇票通知书
V;CRs\aYf advice of payment 付款通知
4t%Lo2v!X% Advisory Committee [Securities and Futures Commission]
I;wxgWOP 谘询委员会〔证券及期货事务监察委员会〕
k}nGgd6XD Advisory Committee on Diversification 经济多元化谘询委员会
x_<#28H! affidavit 誓章；遗产申报誓章
`~ VL&o1> affidavit of no receipt 述明无收款的誓章
v9 /37AU affiliate 联号；联营公司；附属公司
.L% pWRxA[ affiliated company 附属公司；联号；联营公司
,3 8M6yD affirmation [estate duty] 非宗教式宣誓〔遗产税〕
3$P affordability 负担能力
}TZM @{; African Development Bank [AfDB] 非洲开发银行
gk?H@b* after-acquired property 事后取得的财产
80g}<Lwc after-hours dealing 市后交易
o(?9vU after-tax profit 税后盈利；税后利润；税后溢利
8mdVh\i!Kf agency agreement 代理协议
Ue Z(@6_: agency expenses 代理机构的开支
}dMX1e1h8 agency fee 代理费
r
20! Agency Law 《代理法》
-Q<OSa=' agent 代理人；承销人
jxm #4 agent of company 公司代理人
u0k'Jh]K agent's fee 代理人费；经纪费
kiyKL:6D| aggregate 总计；总数；总体数字
#Q["[}flVv aggregate amount 总款额；总额
"O$WfpKX aggregate assets and liabilities 总体资产与负债
OIw[sum2 aggregate at constant price 按固定价格计算的总体数字
bw/mF5AsW aggregate demand 总需求
qHyOaK Md aggregate gross position 总持仓量
Z{l`X#': aggregate limit 总限额
gn.)_ aggregate of salaries tax 合计薪俸税
4:O.x# p aggregate performance 总体表现；总体业绩
1GkoE aggregate supply 总体供应
' CJ_&H R aggregate surplus 总盈余
Uy|!f]"? aggregate total 整体总额
$'d,X@}8 aggregate value 总值；合计价值
yk4py0xVl aggregated basis 合计基准
ac@\\2srV aggregated net chargeable income 合计应课税入息实额
H l(W'>*oL aggregation 合并计算；合计；总和
*w ^! \ aggregation of incomes of husband and wife 夫妇入息合并计算
1/ j >| aggregation of property 财产的总和
(gvnIoDl0 agio 差价；贴水
!@ P{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》
u^]Gc p Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
u-jc8W`Zd 《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》
B+R|fQ Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
Z]2z *XD 《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》
nB :i G Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
{hf_Xro& 《香港政府和大韩民国政府关于相互促进和保护投资协定》
m*)jnd XY agreement for a settlement 授产协议
JS\]| ~Gd agreement for assignment 转让协议
,+OVRc agreement for sale 售卖协议；买卖协议
=2rdbq6R agreement for sale and purchase 买卖协议
}LX!dDuwA agreement for the payment of interest 支付利息协议
`\ IaeMvo agreement for the repayment of money 还款协议
IS[q'Cv* agreement of reinsurance 再保险协议
C-,#t5eir Agricultural Bank of China 中国农业银行
';.y`{/
air passenger departure tax 飞机乘客离境税
}c= Y<Cdh
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
\0;w7 tdo airport tax 机场税
/?Y4C)G alcohol duty 酒精税
w&es N$2 alienation 让与；让渡；转让
k[<i+C"; alimony 生活费；赡养费
s{X+0_@Q All Ordinaries Index [AOI] 所有普通股指数
4T$jY}U all risks 全险；综合险
6 q0)/|,@ All Sales Record for Stock Market 《股票市场成交报告》
H0lW gJmi| Allied Capital Resources Limited 新联财务有限公司
OU]"uV<( all-items index [Consumer Price Index] 总指数〔消费物价指数〕
>bhF{*t#;y allocation letter 拨款信件
h?4E VOx+ allocation of fund 分配款项；预留款项
TL$ w~dY allocation of profit 利润分配；溢利分配
`RU RC" allocation warrant 拨款令
&E!m(|6?+ allotment 分配；配股
$5\sV4 8f allotment notice 股份配售通知；配股通知
<pG 4 g allotment of shares 股份分配
h5aPRPU g
allowable 可获宽免；免税的
gth_Sz5!# allowable business loss 可扣除的营业亏损
"5N$u(: b allowable expenses 可扣税的支出
' < >Q20 allowance 免税额；津贴；备抵；准备金
x2b
t^!t. allowance for debts 债项的免税额
Ag(J SVY allowance for depreciation by wear and tear 耗损折旧免税额
-<T> paE9 allowance for funeral expenses 殡殓费的免税额
+Qzl-eN/+ allowance for inflation 为通货膨胀而预留的款项；通胀准备金
} 21!b :a allowance for repairs and outgoings 修葺及支出方面的免税额
cL #zE allowance to debtor 给债务人的津贴
OQg}E@LZ alteration of capital 资本更改
4 s9^%K\8{ alternate trustee 候补受托人
Edcv>}PfE amalgamation 合并
| ?f~T"|> ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
T(cpU,Q ambit of charges 征税范围；收费范围
%7\l+ g, amended valuation 经修订的估值
O\]{6+$fm! American Commodities Exchange 美国商品交易所
<+%y American Express Bank Limited 美国运通银行
wF6a*b@v American Stock Exchange 美国证券交易所
}+u<w{-7/ amortization 摊销
,ag*
/ amount due from banks 存放银行同业的款项
R Eo{E amount due from banks abroad 存放海外银行同业的款项
{ VM ^K1 amount due from holding companies 控股公司欠款
C\bJ_vl;' amount due from local banks 存放本港银行同业的款项
mB
bGj3u; amount due to banks 银行同业的存款
N0K <zxR amount due to banks abroad 海外银行同业的存款
-Fop <q\b amount due to holding companies 控股公司存款
o:a s}7/^ amount due to local banks 本港银行同业的存款
mmNn,>AO! amount due to outport banks 外埠银行同业的存款
pA@R,O>zr amount for note issue 发行纸币的款额
rT4q x2 u amount of bond 担保契据的款额
g*4^HbVxt amount of consideration 代价款额
*9F{+)A amount of contribution 供款数额
awQB0ow'$P amount of indebtedness 负债款额
28}L. >5k amount of principal of the loan 贷款本金额
8yZs>Og? amount of rates chargeable 应征差饷数额
rJ6N'vw> amount of share capital 股本额
(X2[}K amount of sums assured 承保款额
XA69t2J~F amount of variation 变动幅度
Ne1W!0YLK amount of vote 拨款数额
aE:$ N#|Qa amount payable 应付款额
W n2J]BH amount receivable 应收款额
jEP'jib% Amsterdam Stock Exchange 阿姆斯特丹证券交易所
=6fJUy^M\ analysis 分析
H:z<]Rc ancillary risk 附属风险
}C=+Tn annual account 周年帐目；周年帐目报表；年度决算；年结
-"2%+S{ annual accounting date 年结日期
a`C2:Z23(# annual allowance 每年免税额；年积金；年度津贴；年津
c,G[R k annual balance 年度余额
VIod 6Vk annual disposable income 每年可动用收入
K[9P {0hA annual estimates 周年预算
{e[~ 1]j3 annual fee 年费
o> 1+m annual general meeting 周年大会
c47.,oTo annual growth rate 年增率；每年增长率
A* ] sN8 annual long-term supplement 长期个案每年补助金
4a.8n!sys annual pensionable emolument 可供计算退休金的年薪
LTb#1JC annual report 年报
iWe'|Br Annual Report on the Consumer Price Index 《消费物价指数年报》
u e!4By8T annual return 周年报表；周年申报表；每年报税表格
N{Pa&/V Annual Return Rules 《周年报表规则》
7< ?Aou annual review of consumer prices 每年消费物价回顾
mGw*6kOIS annual roll-forward basis 逐年延展方式
/}d)g4\j annual salary 年薪
,x[~ |J! annual statement 年度报表；年度决算表
$JK,9G[Vu 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
+ul.P)1J6 annuitant 年金受益人
UH5A;SrTqR annuity 年金
ySlGqR1H annuity contract 年金合约
og*ti!Z annuity on human life 人寿年金
SmAF+d antecedent debt 先前的债项
_2}/rwVg ante-dated cheque 倒填日期支票
wu} Zu anticipated expenditure 预期开支
AC?a:{ ./ anticipated net profit 预期纯利
MBol_#H anticipated revenue 预期收入
Fj&8wZ)v) anti-inflation measure 反通货膨胀措施
[ bBPs&7u anti-inflationary stance 反通货膨胀立场
?,eq86-M apparent deficit 表面赤字
[F,s=,S'M apparent financial solvency 表面偿债能力
xu'b@G}12 apparent partner 表面合伙人
v/Xz.?a\jF application for personal assessment 个人入息课税申请书
}ol <D V application of fund 资金应用
G98f Bw application to release as liquidator and to destruct the books of accounts and documents
IfCa6g<&( 申请免除清盘人职务及毁灭帐簿与文件
0A75)T=l Q appointed actuary 委任精算师
Bthp_cSmLs appointed auditor 委任核数师；委任审计师
=u5( zaBe appointed trustee 委任的受托人
5J6~]J appointer 委任人
'@5"p. apportioned pro rata 按比例分摊
{'+.?g apportionment 分配；分摊
i pRH.1= Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
=MmAn jo apportionment formula 分摊方程式
jh ka ;m apportionment of estate duty 遗产税的分摊
F aG&U appraisal 估价；评估
srS5-fs appreciable growth 可观增长
,esUls'nz' appreciable impact 显着影响
g JOD+~ appreciable increase 可观增长
9*[!ux7h appreciation 增值；升值
|7miT!y8 appreciation against other currencies 相对其他货币升值
4tp } appreciation of the exchange value of Hong Kong dollar 港元汇值上升
)u=a+T appreciation tax 增值税
/jn0Xh
appropriation 拨款；拨用；拨付
[Lid%2O3ZR appropriation account 拨款帐目
19\
V@d^ Appropriation Bill 拨款法案
i6:O9Km appropriation-in-aid system 补助拨款办法
7{OD/*| approved assets 核准资产
a#/~rN RY approved basket stock 认可一篮子证券
)=#z MdK& approved budget 核准预算
G n ie|[3 approved charitable donation 认可慈善捐款
9Om3<der approved charitable institution 认可慈善机构
6[ a;83 approved currency 核准货币；认可货币
mk3,ke8 approved estimates 核准预算
9H
c xL approved estimates of expenditure 核准开支预算
ZBc8 ^QZ approved overseas insurer 核准海外保险人
D.w6/DxaXa approved overseas trust company 核准海外信托公司
'=ydU+ X approved pooled investment fund 核准汇集投资基金
.fNL hyd approved provident fund scheme 认可公积金计划
Ot~buf'| approved provision 核准拨款
%? O$xQ.< approved redeemable share 核准可赎回股份
{jEEAH) approved regional stock 认可地区性证券
x\Kt}/9 7e approved retirement scheme 认可退休金计划
wQOIUvd approved subordinated loan 核准附属贷款
OT 3~5j1[ arbitrage 套戥；套汇；套利
\8Yv}wQ arbitrageur 套戥者；套汇者
#nS crs@ arbitrary amount 临时款项
#8B4*gAM arrangement 措施；安排；协定
+!-U+W arrears 欠款
!<5Wi)* arrears of pay 欠付薪酬
4 :M}Vz- arrears of revenue 逾期未收税款；逾期未收的帐项
TmLfH
d articles of association 组织章程；组织细则；组织章程细则
1Zg v+. Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
2-@z-XKn ascertainment of profit 确定利润
F@-8J?Hl: "Asia Clear" “亚洲结算系统”
4{ED~w| Asia Commercial Bank Ltd. 亚洲商业银行有限公司
mFuHZ)iQG Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
i[ n3ILn Asian Development Fund [ADF] 亚洲发展基金
8qv>C)~~` Asian dollar bond 亚洲美元债券
| I=GI]I Asian dollar market 亚洲美元市场
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_ <?p& Asian dollar rate 亚洲美元利率
+)*oPSQ5 Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
7,R
~2ss5z Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
T $o;PJc asked price 沽盘；喊价；索价；卖方报价
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|BAQ:v; assessable income 应评税入息
s[ u*~ A assessable loss 应评税亏损
7vB6IF assessable profit 应评税利润
vF'Y; M assessable value 应评税值
D'"l%p assessed profit 估定利润
Ak@y"!wnM assessed value 经评估价值
xc1-( $Q, assessment 评税；评定；估价；评税单
_ #6*C%a x assessment number 评税编号；估价编号
6'1Lu1w assessment of additional tax 补加税评税
^J& }C assessment of performance 业绩评估；实绩评价
Ev1gzHd! i Assessor 评税主任
mS
&^xWPV asset price bubbles 资产价格泡沫
8} |!p> asset-backed securities 具资产保证的证券
)C0 y<:</ assets accretion 资产增值
[}?E,1Q3 assets and liabilities 资产与负债
Lz`_&&6 assets betterment statement 资产递增表；资产改进表
"V<7X%LIX assets lending 实物放款；有抵押贷款
_16r8r$V assets of the company passing on the death 死者去世时转移的公司资产
D#d
\1g assets pledged as security for liabilities 用作负债抵押的资产
'TDp%s*; assets portfolio 资产投资组合
L=kETJ:g assets price 资产价格
V6r*fEhrT_ assets quality 资产质素
)$ QZ",&5 assets realization 资产变现
NxN~"bfh assets refinancing arrangement 资产再集资安排
dY.NQ1 @" assets securitization 资产证券化
mZL0<vU@^ assets situated outside Hong Kong 在香港以外地方的资产
Ihx[ S!: assets stripping 削减资产；拆卖资产
x8RiYi+ assets value 资产值
e+wINW assignee 承让人
_/h<4G6A assignment 转让；转让书；转让契
a} :2lL% assignment of interest 权益转让
D<Z]kR( assignment of letters patent and trade mark 专利证书及商标转让
#8a k=lL assignment of property 物业转让；物业转让书
s#)0- Zj assignment right 转让权
o(oD8Ni assignor 转让人
d +&w7/F associate 有联系的人；有关连人士；相联者；合伙人；联系人
4-W~ 1 Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
Ew&|!d associate member 附属会员
@eN,m {b associated body corporate 相联法人团体
J?qikE& associated company 相联公司；联属公司
!'kr:r}gg associated corporation 相联法团
;^ YpQP Association of Chartered Certified Accountants [ACCA] [United Kingdom]
}n?D#Pk, 公认会计师公会〔英国〕
]oyWJ#8 Association of Futures Exchange Brokers 香港期货经纪协会
>$;,1N $bd Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
PS ` F association of underwriters 承保人组织
\kC'y9k assumption of control 接管
d(9C7GLC, assurance 担保；保险；转易；转易书
7$Pf assurance of interest 权益的转易
-n6e;p] at 19XX price 按一九ＸＸ年价格计算
He}"e&K at a discount 按赔价计算；按贴水价格计算；打折扣
h%Uq at a premium 按溢价计算；按升水价格计算
dRX rI at call 通知付款；按通知
LCok4N$o at constant market price 按固定市价计算
*:Y9&s^6j at constant price 按固定价格计算
256V
xn at cost 按成本计算
QTjnXg?Ri at current market price 按当时市价计算；按现时市价计算
U ]O>DM^' at current price 按当时价格计算；按现时价格计算
rh6 e at factor cost 按要素成本计算；按生产要素成本计算
X6n8Bi9Ik at money-of-the-day price 按付款当日价格计算
G-Zn-I at or better 按指定或较佳价位〔买卖指令〕
TZa LB}4 at par 按面值计算；平价
t7,** $ST at sight 见票即付
!s[ gv1 at the close 按收市盘
8 ,]wOxwqi at the opening 按开市盘
FOS*X attestation 见证；见证条款
/7K7o8g at-the-money option 平价期权
*xDV8iu_ attorney 受权人；受托代表人
sxPvi0> attornment 新拥有人承认书
IgKrcpK#}? attributable profit 可归属利润
MN _1^T5 attributable share value 可归属股份价值
Q@cYHFi~+ Auckland Stock Exchange 奥克兰证券交易所
ho}G]y auction 拍卖
[.nkNda5)v auctioneer 拍卖商
(O'O #A D audit 审计；核数
Q*R9OF Audit Commission 审计署
qex:: Qf Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
+Q+!# 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〕
``Rg0o audit review 帐目审查
^2" w5F Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
%Wt F\p audited account 审计帐目；经审计的帐目
x=V3_HI/} audited annual account 经审计的周年帐目
{ &pBy audited balance sheet 经审计的资产负债表
a0hgF_O1 auditor 核数师；核数主任；审计师
.Iv`B: 4 auditor's certificate 核数师证明书；审计师证明书
)?k~E=&o auditor's report 核数师报告；审计师报告
8FQNeQr Aussie bond 澳元债券
0D}k ^W austerity budget 紧缩预算
.zvv k Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
4YCuO% Australia All Ordinaries Index 澳洲所有普通股票指数
j/hm)*\io Australian Dollar [AUD] 澳元
6 8nPz".X Australian Options Market 澳大利亚期权市场
UX)QdT45Mh Australian Securities Commission 澳洲证券事务监察委员会
2o~UA\:+= Australian Society of Certified Practising Accountants 澳洲执业会计师公会
Q8NrbMrl Australian Stock Exchange 澳大利亚证券交易所
gX/? Austrian Schilling [ATS] 奥地利先令
py9`q7 F authentication 认证；鉴证
>&)|fV&4 authority to purchase 委托购买证；委购书
g7Z3GUCGL authorization 认可；核准；授权；授权书
Hx ojxZwm authorization by direction 指示授权
}XRRM:B|)( authorization by instruction 指令授权
B'D~Q authorization by warrant 令状授权
zu``F ]B authorization of unit trust 单位信托的认可
+3?.Vb%jY authorized agent 指定代理人
@gm!D`YL authorized capital 法定资本
z O 6Sl[) authorized clerk 出市员
- 4B& {P authorized dealer 认可交易商
p?x]|`M authorized financial institution 认可财务机构
%6TS_IpJ authorized fund 认可基金
#Z} YQ $g authorized fund house 获授权的基金公司；认可基金公司
U (A#} authorized institution 认可机构
aY\(R02B authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
] {= qd gJ authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
kS) |oU K authorized insurer 获授权保险人；获认可承保人
rnXoA, c/ authorized investment 特准投资项目
-nnA e
F authorized person 获授权人
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Ad` authorized representative 获授权代表
0#/Pc`z C authorized share capital 法定股本
cfPQcB>A automated quotation system 自动报价系统
C.+:FY.H Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
m WH;-F*% 自动交易系统〔香港期货交易所有限公司〕
*NQsD C.J^ automatic adjustment mechanism 自动调整机制
13/U4- %b2 automatic adjustment system 自动调整系统
FyRr/0C> Automatic Clearing House 自动票据交换所
J%8hf%! ud automatic exchange rates accumulation system 自动化汇率累集系统
l,ra24 Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
d
2z!i^: automatic teller machine [ATM] 自动柜员机
r%%< autopay 自动转帐
qino:_g available assets 可用资产
Q$~_'I7~Mz available fiscal reserve 现存财政储备
?wMS[Kj available profit 可用利润
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4yTg!~ Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
mlbSs_LT^ average 平均；平均数；海损
d&%}u 1 . average basic salary 平均基本薪金
X/23 /_~L` average consumer expenditure 平均消费开支；一般消费开支
&5 R-bYGW average cost 平均成本
y_{v&AGmgm average cost of land production 增辟土地平均成本
&(~"O D average daily turnover 平均每日成交额
3 /LW6W| average daily wage rate 平均每日工资率
6 ?= ^8 average expenditure pattern 平均开支模式
t flUy\H> average growth rate 平均增长率
qj,^"rp1: average net fixed assets 固定资产平均净值
sKDL=c;?j average of relatives 相对价格平均数
JO\KTWtjO average price 平均价格
5} 1qo7; average propensity to consume 平均消费倾向；一般消费倾向
5>~q4t)6z} average propensity to save 平均储蓄倾向；一般储蓄倾向
2yA+zJ
46B average rate 平均率
8< Ex` average revenue 平均收入；平均收益
N-}|!pqb average stock 平均库存；平均存货
t& rr;W] average yearly rent 平均年租
i&JI"Dd7 avoidance of double taxation 避免双重课税
z=DK(b;$z avoidance of tax 避税
