A:
esHiWHAC
A share Ａ股；甲类股份
"a
g_ abatement of tax 减税；减扣免税额
jg stx3 ABN AMRO Bank N.V. 荷兰银行
\1Bgs^ above-the-line expenditure 线上项目支出；经常预算支出
<2 Q@ ^ above-the-line receipt 线上项目收入；经常预算收入
Y/^<t'o& ABSA Asia Limited 南非联合亚洲有限公司
n>4S P_[E7 absolute change 绝对数值变更
S?{5DxilO absolute expenditure 实际开支
ep?0@5D}] absolute guideline figure 绝对准则数字
'-vy Q^ absolute interest 绝对权益
n~ql]Ln absolute order of discharge 绝对破产解除令
[v`4OQ F/ absolute profit margin 绝对利润幅度
gfYB|VyWo absolute value 实值；绝对值
;1dz?'%V absolutely vested interest 绝对既得权益
/'1y`j< absorbed cost 已吸收成本；已分摊成本
v<SEGv - absorption 吸收；分摊；合并
IBqY$K+l absorption rate 吸收率；摊配率；分摊率
k$c
j|-< ACB Finance Limited 亚洲商业财务有限公司
gctaarB& acceptable form of reciprocity 合理的互惠条件
Cm4 *sN.&) acceptable rate 适当利率；适当汇率
bxN;"{>Xz acceptance agreement 承兑协议
F[u%t34' acceptance for honour 参加承兑
p4t)Z#0 acceptor 承兑人；接受人；受票人
V9 VP"kD
acceptor for honour 参加承兑人
x.yL'J\) accident insurance 意外保险
*p3P\ H^5 Accident Insurance Association of Hong Kong 香港意外保险公会
2{CSH_"Z7 accident insurance scheme 意外保险计划
64lEB>VNm accident year basis 意外年度基准
W'jXIO accommodation 通融；贷款
ETOc4hMO accommodation bill 通融票据；空头票据
[!le 9aNg accommodation party 汇票代发人
jE #8&P ~ account balance 帐户余额；帐户结余
CwvNxH#LVu account book 帐簿
w b[(_@eZ account collected in advance 预收款项
k)s 7Ev* account current book 往来帐簿
=5`@:!t7 account of after-acquired property 事后取得的财产报告
/)1-^ju account of defaulter 拖欠帐目
dO[4}FZ$ account payable 应付帐款
3~Ln:4[6ID account payee only [A/C payee only] 只可转帐；存入收款人帐户
w#T , g9 account receivable 应收帐款
62jA account receivable report 应收帐款报表
wD O5Zew! account statement 结单；帐单；会计财务报表
q?L(V+X account title 帐户名称；会计科目
_);Kb/ accountant's report 会计师报告
?~.&Y Accountant's Report Rules 会计师报告规则
~N9-an accounting and auditing procedure 会计与审计程序；会计与核数程序
bY~ v0kg Accounting Arrangements 《会计安排》
'EV *-_k accounting basis 会计基础
G C'%s accounting by Official Receiver 破产管理署署长呈交的帐目
IFxI>6<& Accounting Circular 《会计通告》
>#?: x* [ accounting class 会计类别
d* $<%J accounting date 记帐日期；会计结算日期
L_mqC(vn accounting for money 款项核算
G 7]wg>* Accounting Officer 会计主任
Bx- ,"Z \ accounting period 会计报告期；会计期
zfb _ ) accounting policy 会计政策；会计方针
BUinzW z{a accounting practice 会计惯例
m;f?}z_\$ accounting principle 会计准则
pXv []v accounting record 会计记录
9/Dt:R3QU accounting report 会计报告
~C /KA6H Accounting Services Branch [Treasury] 会计事务部〔库务署〕
>8f H5 Accounting Society of China 中国会计学会
fR4l4 GU?) accounting statement 会计报表
&|}IBu :T accounting system 会计制度；会计系统
h)8+4?-4 I accounting transaction 会计事项；帐务交易
wG5RN;`V accounting treatment 会计处理
Xp6*Y1Y
accounting year 会计年度
k_<{j0z . accretion 增值；添加
lmKq xs4 accrual 应计项目；应累算数目
VtiqAh}4 accrual basis 应计制；权责发生制
6;frIl; accrual basis accounting 应计制会计；权责发生制会计
xsDa! accrue 应累算；应计
|7zP 8 accrued benefit 应累算利益
7/_ VE accrued charges 应计费用
{ $/Fk6qr accrued cumulative preference share dividend 应累算的累积优先股股息
Gr$*t ,ZW accrued expenses 应累算费用
9jGue lwN accrued interest payable 应付利息；应计未付利息
!u4Z0 !Ll accrued interest receivable 应收利息；应计未收利息
no NF;zT accrued right 累算权益
^FM9} t/U, accruing profit 应累算的利润
|4. o$*0Y accumulated fiscal reserve 累积财政储备
/lB0> Us accumulated profit 累积利润；滚存溢利
19 wqD IE0 accumulated reserve 累积储备
eM=) >zl accumulation of surplus income 累积收益盈余
S~Iw?SK3 acquired assets 既得资产
D4Y!,7WEVt acquisition 收购；购置；取得
OI_/7@L acquisition cost 购置成本
ESxC{
" acquisition expenses 购置费用
/~l/_Jct@G acquisition of 100% interest 收购全部股权
}&T<wm ! acquisition of control 取得控制权
Of7) A acquisition of fixed assets 购置固定资产
I49l2> acquisition of shell “买壳”
{L4>2rF acquisition price 收购价
t 9n act of God 天灾
j22#Bw acting partner 执事合伙人
OZ!$%.?l active market 买卖活跃的市场；交投畅旺的市场；旺市
L\Fu'] l active partner 积极参与的合伙人
>9<8G]vcH active trading 交投活跃
O%K?l}e actual circulation 实际流通
@=NVOJy}c actual cost 实际成本
=HV-8C] actual expenditure 实际开支；实际支出
`)=A !x y actual income 实际入息；实际收入；实际收益
f:[d]J | actual market 现货市场
w}W@M,.^ actual price 现货价；实际价格
&O6;nJE I actual profit 实际利润
m/hi~. D9 actual quotation 实盘；实际价位；实际报价
y|;8 :b32 actual year basis 按实际年度计算
?FV7|)f actuals 实货
dD^_^'i actuarial investigation 精算调查
j&[.2PW\ actuarial principle 精算原则
u1) TG "+0 actuarial report 精算师报告
W]D`f8r9 Actuarial Society of Hong Kong 香港精算学会
{nPkb5xbW actuarial valuation 精算师估值
u@bOEcxK actuary 精算师
VUy)4* ad referendum agreement 暂定协议；有待覆核的协定
J`+`Kq1T ad valorem duty 从价税；按值征税
hGA!1a4 c ad valorem duty system 从价税制
|c
oEBFG ad valorem fee 从价费
L_U3*#Zdz7 ad valorem tariff 从价关税
2&gVZ z additional allowance 额外免税额
!/4 V^H additional amount for unexpired risk 未过期风险的额外款额
c[h'`KXJf- additional assessable profit 补加应评税利润
NT;x1 additional assessment 补加评税
qXB03}] G additional commitment 额外承担
? gA=39[j additional commitment vote 额外承担拨款
*]m kyAhi additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
uZ/7t(fy additional dependent parent allowance 供养父母额外免税额
N{^>MRK=5 additional provision 额外拨款
l|vWeBs additional stamp duty 附加印花税
PUE'Rr( Q additional tax 补加税罚款；补加税款
)7I.N]= Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
:!I)r$ adjudged bankrupt 被裁定破产
JMirz~%ib adjudicated bankrupt 裁定破产人
pY)j0tdd adjudication fee 裁定费；评定印花税额手续费；评估契据费
jA-5X?!In adjudication of bankruptcy 裁定破产；宣告破产
h mBnV adjudication of insolvency 裁定无力偿还债务
\za5:?[xB adjusted actual 经调整的实数；调整后的实数
?Rt 1CDu adjusted current assets 经调整的流动资产；调整后的流动资产
mo|Pr LV adjusted figure 经调整的数字；调整后的数额
7~kpRa@\P adjusted liabilities 经调整的负债；调整后的负债
5mna7 BCEb adjusted loss 经调整的亏损；调整后的亏损
m0 I # 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
-B *<Q[_ adjusted profit 经调整的利润；调整后的利润
XW U v P adjusted surplus 经调整的盈余额；调整后的盈余额
R(2HY Z adjusted value 经调整的价值；调整后的价值
y \)G7
( adjustment 调整；修订；理算〔保险〕
us\%BxxI9 adjustment centre 调剂中心
9 {O2B5u1 adjustment lag 调整过程的时间差距；调整时差
+EST58 adjustment mechanism 调整机制
ol?z<53X] adjustment of loss 亏损调整
{+ C %D' adjustment process 调整过程；调整程序
=j|v0&
AGC adjustment range 调整幅度
t,=@hs
hN administered exchange rate 受管制汇率
`z-H]fU Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
-7-Fd_ F8 administration expenses 行政费用
*xX( !t' administration fee 手续费；行政费
[+;FV!M6 administration in bankruptcy 破产管理
?AV &@EX2C administration order 遗产管理令
]cF1c90% administrator 管理人；遗产管理人
<\1}@?NGC administrator of the estate 遗产管理人
r^w\9a_ admission of debt 债项承认书
z-KrQx2
admission of proof 接纳债权证明
Gd30Be2gd advance 放贷款项；垫付款项；预支款项；预付款项
#1QX!dK+ advance account 暂支帐目；预付款帐户
sR"zRn advance compensation 预付补偿金
9UeVvH advance from shareholder 股东垫款
"pSH!0Ap\ advance pending reimbursement 预支以待日后付还
r@*=|0(OrK advanced economy 先进经济体系
9N~8s6Ob advancement 预付；预付财产
$6:XsrV\a advances warrant 垫款令
#<a_: m)@ advancing 贷出
)(h&Q?
Ar adverse balance 逆差
% ~ #!NX adverse exchange 逆汇
r{K\(UT]! advertisement addressed to shareholders 在报章刊登的致股东通告
0|+>A?E}E advice for collection 托收通知书
<a8 #0ojm advice of drawing 提款通知书；汇票通知书
IF&g.R advice of payment 付款通知
O`wYMng) Advisory Committee [Securities and Futures Commission]
qDby!^ryc 谘询委员会〔证券及期货事务监察委员会〕
n0rerI[R Advisory Committee on Diversification 经济多元化谘询委员会
S2J#b" Y affidavit 誓章；遗产申报誓章
fKL'/?LD] affidavit of no receipt 述明无收款的誓章
)" (V*Z affiliate 联号；联营公司；附属公司
GXOFk7 > affiliated company 附属公司；联号；联营公司
ps"/}u l affirmation [estate duty] 非宗教式宣誓〔遗产税〕
to99 _2 affordability 负担能力
sg3h i"Im African Development Bank [AfDB] 非洲开发银行
N<KKY"?I' after-acquired property 事后取得的财产
{PN:bb after-hours dealing 市后交易
=4frP *H? after-tax profit 税后盈利；税后利润；税后溢利
PHQ{-b?4t agency agreement 代理协议
BN+V,W agency expenses 代理机构的开支
!Oeq
G agency fee 代理费
N4I^.k<-A Agency Law 《代理法》
<A#5v\{.;~ agent 代理人；承销人
G_V.H \w agent of company 公司代理人
vP3K7En agent's fee 代理人费；经纪费
uz*d^g r} aggregate 总计；总数；总体数字
M*d- z aggregate amount 总款额；总额
wXc,F D$ aggregate assets and liabilities 总体资产与负债
~?F K ; ( aggregate at constant price 按固定价格计算的总体数字
n_< mPU aggregate demand 总需求
o;i k Z*+* aggregate gross position 总持仓量
y._'K+nl aggregate limit 总限额
"#*Nnt aggregate of salaries tax 合计薪俸税
0-*Z<cu%l aggregate performance 总体表现；总体业绩
Q/9 a,85 aggregate supply 总体供应
)r ULT$;i@ aggregate surplus 总盈余
Jzk!K@ aggregate total 整体总额
T1l&B aggregate value 总值；合计价值
W;^N8ap% aggregated basis 合计基准
%)pP[[h aggregated net chargeable income 合计应课税入息实额
Hab!qWK` aggregation 合并计算；合计；总和
OZG0AX+=# aggregation of incomes of husband and wife 夫妇入息合并计算
66oK3%[ aggregation of property 财产的总和
O
x{Q.l agio 差价；贴水
<e'P%tG' Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
ows^W8-w Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
h]qT1( I 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
hO#HvW Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
a lrt*V|= 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
K6E}";; Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
zC Bplb 《香港政府和大韩民国政府关于相互促进和保护投资协定》
/E)9v$! agreement for a settlement 授产协议
?~!tM}X0:3 agreement for assignment 转让协议
8fnR1 mWG agreement for sale 售卖协议；买卖协议
!&W|myN^ agreement for sale and purchase 买卖协议
1:_=g #WH agreement for the payment of interest 支付利息协议
Lj4&_b9 agreement for the repayment of money 还款协议
)B81i!
q agreement of reinsurance 再保险协议
9x(}F <L Agricultural Bank of China 中国农业银行
CQ<8P86gt air passenger departure tax 飞机乘客离境税
9GTh yY Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
(s0 88O airport tax 机场税
q'.;W@m alcohol duty 酒精税
r ] 9 e^ alienation 让与；让渡；转让
c )03Ms4
D alimony 生活费；赡养费
e|VJ9|;3 All Ordinaries Index [AOI] 所有普通股指数
d ]MGN^%o all risks 全险；综合险
7ZQ'h3K All Sales Record for Stock Market 《股票市场成交报告》
|ixGY^3; Allied Capital Resources Limited 新联财务有限公司
B3Mx,uXT\ all-items index [Consumer Price Index] 总指数〔消费物价指数〕
E[UO5X
allocation letter 拨款信件
xo(k?+P>. allocation of fund 分配款项；预留款项
P])L8zK allocation of profit 利润分配；溢利分配
dN<5JQql allocation warrant 拨款令
wk@yTTnb allotment 分配；配股
^T{8uJ'k n allotment notice 股份配售通知；配股通知
2hy NVG&$ allotment of shares 股份分配
sYW[O"oNi allowable 可获宽免；免税的
[7RheXO < allowable business loss 可扣除的营业亏损
gGmxx,i allowable expenses 可扣税的支出
~Zmi(Ra allowance 免税额；津贴；备抵；准备金
{EL'd!v7e allowance for debts 债项的免税额
-Un=T X allowance for depreciation by wear and tear 耗损折旧免税额
uWTN 2jr allowance for funeral expenses 殡殓费的免税额
N#UXP5C( allowance for inflation 为通货膨胀而预留的款项；通胀准备金
b_vVB`> allowance for repairs and outgoings 修葺及支出方面的免税额
P% Q@9kO> allowance to debtor 给债务人的津贴
.liyC~YW alteration of capital 资本更改
qC..\{z alternate trustee 候补受托人
}'TTtV:Q amalgamation 合并
Jh?z=JY ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
n26>>N ambit of charges 征税范围；收费范围
2A>C+Y[7 \ amended valuation 经修订的估值
y^G>{?Tha American Commodities Exchange 美国商品交易所
o!utZmk$ American Express Bank Limited 美国运通银行
PPj[;(A American Stock Exchange 美国证券交易所
xZyeX34{M; amortization 摊销
odpUM@OAW amount due from banks 存放银行同业的款项
|Y tg amount due from banks abroad 存放海外银行同业的款项
6b<+8w amount due from holding companies 控股公司欠款
.gq(C9<B[ amount due from local banks 存放本港银行同业的款项
<5I1 DF[ amount due to banks 银行同业的存款
0 I
@$ 0Gg amount due to banks abroad 海外银行同业的存款
] 26 mB amount due to holding companies 控股公司存款
JpmB;aL#% amount due to local banks 本港银行同业的存款
]n5"Z, K amount due to outport banks 外埠银行同业的存款
]^ #`j amount for note issue 发行纸币的款额
zP&q7 t;> amount of bond 担保契据的款额
[f/.! @sj amount of consideration 代价款额
um[! |g/ amount of contribution 供款数额
rrcwtLNb u amount of indebtedness 负债款额
{i>Jfl]G} amount of principal of the loan 贷款本金额
$/paEn" amount of rates chargeable 应征差饷数额
b=1%pX_ amount of share capital 股本额
z, x" a amount of sums assured 承保款额
1ef'7a7e8 amount of variation 变动幅度
w;+ br amount of vote 拨款数额
_f3
WRyN0 amount payable 应付款额
(Y2m md amount receivable 应收款额
_q)!B,y-/N Amsterdam Stock Exchange 阿姆斯特丹证券交易所
k2p'G ')H analysis 分析
(a }J$: ancillary risk 附属风险
{zP#woz2Q annual account 周年帐目；周年帐目报表；年度决算；年结
0[)VO[ annual accounting date 年结日期
PrSkHxm annual allowance 每年免税额；年积金；年度津贴；年津
DbtF~`3, . annual balance 年度余额
5V @&o`!=h annual disposable income 每年可动用收入
KDD@% E annual estimates 周年预算
@rwU 1T33 annual fee 年费
x GRT"U( annual general meeting 周年大会
W2 eAhz& annual growth rate 年增率；每年增长率
~@Kf2dHes annual long-term supplement 长期个案每年补助金
FJT1i@N annual pensionable emolument 可供计算退休金的年薪
_]=9#Fg7{ annual report 年报
/.P9MSz0G Annual Report on the Consumer Price Index 《消费物价指数年报》
2xn<E>] annual return 周年报表；周年申报表；每年报税表格
Pz@/|&] Annual Return Rules 《周年报表规则》
` (DJs-xD annual review of consumer prices 每年消费物价回顾
bxwkTKr ' annual roll-forward basis 逐年延展方式
@]=f?+y[ 2 annual salary 年薪
H E;V zR annual statement 年度报表；年度决算表
6>,#
6{?jl 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
C),7- ? annuitant 年金受益人
a4&:@ ` = annuity 年金
TsHF
tj9S annuity contract 年金合约
EgNH8i annuity on human life 人寿年金
`c(\i$1JY) antecedent debt 先前的债项
q (>c`5 ante-dated cheque 倒填日期支票
L2fVLK H anticipated expenditure 预期开支
qS.)UaA anticipated net profit 预期纯利
[bjN
f2 anticipated revenue 预期收入
xo Gb anti-inflation measure 反通货膨胀措施
J#aVo &.Y anti-inflationary stance 反通货膨胀立场
<MdGe1n apparent deficit 表面赤字
#hJQbv=B" apparent financial solvency 表面偿债能力
b RPO:lAy apparent partner 表面合伙人
=nU/ [T. application for personal assessment 个人入息课税申请书
h/<=u9 J application of fund 资金应用
F P@qh application to release as liquidator and to destruct the books of accounts and documents
\84v-VK 申请免除清盘人职务及毁灭帐簿与文件
^u)rB<#BR appointed actuary 委任精算师
\H4U8)l appointed auditor 委任核数师；委任审计师
~Hmx Ek9 appointed trustee 委任的受托人
73
V"s appointer 委任人
}H y ~i apportioned pro rata 按比例分摊
PZ,z15PG] apportionment 分配；分摊
>uy%-aXiVa Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
.Xd0
Q=1h apportionment formula 分摊方程式
8!zb F<W9 apportionment of estate duty 遗产税的分摊
mp\%M
1< appraisal 估价；评估
-(IC~ appreciable growth 可观增长
y
~AmG~ appreciable impact 显着影响
{DBIonY]; appreciable increase 可观增长
>F3.c%VU]w appreciation 增值；升值
J`o Tes , appreciation against other currencies 相对其他货币升值
}U[-44r: appreciation of the exchange value of Hong Kong dollar 港元汇值上升
9y^/GwUQ appreciation tax 增值税
I:$"E%
>= appropriation 拨款；拨用；拨付
{QQl$ys/ appropriation account 拨款帐目
E>pVn2| Appropriation Bill 拨款法案
fbC~WV# appropriation-in-aid system 补助拨款办法
M35Ax],:^ approved assets 核准资产
Bo
r7] # approved basket stock 认可一篮子证券
y3IWfiz>/d approved budget 核准预算
ssl&5AS approved charitable donation 认可慈善捐款
8h.V4/? approved charitable institution 认可慈善机构
oT&m4I approved currency 核准货币；认可货币
gyu6YD8L approved estimates 核准预算
% fhNxR approved estimates of expenditure 核准开支预算
!/hsJ9 approved overseas insurer 核准海外保险人
2P9J'
L approved overseas trust company 核准海外信托公司
B QjGv?p0s approved pooled investment fund 核准汇集投资基金
f z}?*vPW approved provident fund scheme 认可公积金计划
u7=T(4a approved provision 核准拨款
YaL]>.;Z:" approved redeemable share 核准可赎回股份
k+1gQru{d approved regional stock 认可地区性证券
t;47(U approved retirement scheme 认可退休金计划
#C*&R>IvY approved subordinated loan 核准附属贷款
]ii+S"U3 arbitrage 套戥；套汇；套利
u) *Kws arbitrageur 套戥者；套汇者
WRp yr arbitrary amount 临时款项
eVt 1d2.O arrangement 措施；安排；协定
?C Y1]d arrears 欠款
n29(!10Px arrears of pay 欠付薪酬
IR$ (_9z arrears of revenue 逾期未收税款；逾期未收的帐项
NL!9U,h5| articles of association 组织章程；组织细则；组织章程细则
3~%!m<1: Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
nPA@h ascertainment of profit 确定利润
yA;W/I4 "Asia Clear" “亚洲结算系统”
2]ti !< Asia Commercial Bank Ltd. 亚洲商业银行有限公司
pbn\9C/ Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
[,g~m9 Asian Development Fund [ADF] 亚洲发展基金
tcL2J . Asian dollar bond 亚洲美元债券
`fS^
j-_M Asian dollar market 亚洲美元市场
dGkg aC+ Asian dollar rate 亚洲美元利率
(lWq[0^N Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
G r)-5qh Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
SY
_='9U asked price 沽盘；喊价；索价；卖方报价
GAl+ Zg## assessable income 应评税入息
` |Fp^gM assessable loss 应评税亏损
qO()w assessable profit 应评税利润
vVVPw?Ww- assessable value 应评税值
5
9 -!6;T assessed profit 估定利润
@8gEH+r assessed value 经评估价值
R$6qoqv{yG assessment 评税；评定；估价；评税单
MCYl{u H! assessment number 评税编号；估价编号
Fp VV4D assessment of additional tax 补加税评税
[m2+9MMl assessment of performance 业绩评估；实绩评价
r<yhI>>;< Assessor 评税主任
$[(d X!]F asset price bubbles 资产价格泡沫
+AI`R`Tm asset-backed securities 具资产保证的证券
$0qMQ%P assets accretion 资产增值
U^_D|$6 assets and liabilities 资产与负债
NFy MY#\] assets betterment statement 资产递增表；资产改进表
rt!r2dq" assets lending 实物放款；有抵押贷款
xsP4\C> assets of the company passing on the death 死者去世时转移的公司资产
]QrR1Rg assets pledged as security for liabilities 用作负债抵押的资产
]gP5f @` assets portfolio 资产投资组合
VKuAO$s$ assets price 资产价格
_\zQ" y|G assets quality 资产质素
x';u CKWV assets realization 资产变现
:.nRN`e assets refinancing arrangement 资产再集资安排
kb #^lO assets securitization 资产证券化
o 8S"&O
? assets situated outside Hong Kong 在香港以外地方的资产
m 7 LUrU assets stripping 削减资产；拆卖资产
\}dyS 8 assets value 资产值
5%i:4sMx
* assignee 承让人
v 1+U;Th>g assignment 转让；转让书；转让契
8<dOMp;}r assignment of interest 权益转让
hIU(P Dl4 assignment of letters patent and trade mark 专利证书及商标转让
I1=(. *B} assignment of property 物业转让；物业转让书
;=~Xr"(/z assignment right 转让权
k1}hIAk3u assignor 转让人
~5OL6Bi-q associate 有联系的人；有关连人士；相联者；合伙人；联系人
1r9 f[j~ Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
-5Utl os associate member 附属会员
j1U 5~%^ associated body corporate 相联法人团体
u, kU$ associated company 相联公司；联属公司
erFv(eaDK associated corporation 相联法团
`f`T S#V Association of Chartered Certified Accountants [ACCA] [United Kingdom]
P:{<*`q 公认会计师公会〔英国〕
]<trA$ 0 Association of Futures Exchange Brokers 香港期货经纪协会
ls|LCQPx Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
82:Wvp6 association of underwriters 承保人组织
x` /) g( assumption of control 接管
+U8Bln assurance 担保；保险；转易；转易书
V 3s L; assurance of interest 权益的转易
zx%X~U at 19XX price 按一九ＸＸ年价格计算
Vfs $ VY2. at a discount 按赔价计算；按贴水价格计算；打折扣
!:0 v{ZQ at a premium 按溢价计算；按升水价格计算
^[q /Mw at call 通知付款；按通知
Xs$Uf i at constant market price 按固定市价计算
j8$Zv%Ca% at constant price 按固定价格计算
r`M6 !}oa at cost 按成本计算
@WOM#Kc at current market price 按当时市价计算；按现时市价计算
vq'k|_Qi= at current price 按当时价格计算；按现时价格计算
=/9^,
6Q( at factor cost 按要素成本计算；按生产要素成本计算
q]c5MlJXF at money-of-the-day price 按付款当日价格计算
k$"d^* R at or better 按指定或较佳价位〔买卖指令〕
LN^f1/ b* at par 按面值计算；平价
{1Eu7l-4 at sight 见票即付
E^V | at the close 按收市盘
6|;U q' at the opening 按开市盘
}nrX xfu attestation 见证；见证条款
{aOkV :: at-the-money option 平价期权
=1hr2R(V attorney 受权人；受托代表人
q mQfLz7&x attornment 新拥有人承认书
}DjYGMrTB attributable profit 可归属利润
WFv!Pbq, attributable share value 可归属股份价值
,.mBJ S E3 Auckland Stock Exchange 奥克兰证券交易所
}iiHr|l3 auction 拍卖
S2^>6/[xM auctioneer 拍卖商
{ qpi?oY audit 审计；核数
ZxHJ< 2oD Audit Commission 审计署
w# y2_ Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
(Tvcq 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〕
7+,vTsCd audit review 帐目审查
-n))*.V Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
yfj(Q s audited account 审计帐目；经审计的帐目
5<+K?uhm audited annual account 经审计的周年帐目
-j`LhS~| audited balance sheet 经审计的资产负债表
wN Wka7P* auditor 核数师；核数主任；审计师
H Sz"
tN auditor's certificate 核数师证明书；审计师证明书
(?i[jO||B auditor's report 核数师报告；审计师报告
F fFak@H Aussie bond 澳元债券
+l 0g`: austerity budget 紧缩预算
93Yn`Av; Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
SaDA`JmO Australia All Ordinaries Index 澳洲所有普通股票指数
3YL
l;TP_ Australian Dollar [AUD] 澳元
*dsX#Iz
Australian Options Market 澳大利亚期权市场
PlxIf L Australian Securities Commission 澳洲证券事务监察委员会
"&o,yd% Australian Society of Certified Practising Accountants 澳洲执业会计师公会
2xxB\J Australian Stock Exchange 澳大利亚证券交易所
9Sg<K)Mc Austrian Schilling [ATS] 奥地利先令
>hsuAU.UOR authentication 认证；鉴证
[~mGsXV authority to purchase 委托购买证；委购书
=JO^XwUOo authorization 认可；核准；授权；授权书
Paf% rv2 authorization by direction 指示授权
WlwY <) authorization by instruction 指令授权
5W? PCOh\ authorization by warrant 令状授权
>FF5x#^&c authorization of unit trust 单位信托的认可
i'HQQWd authorized agent 指定代理人
QWO]`q`| authorized capital 法定资本
L ^J- ("e_ authorized clerk 出市员
.z j0Jy8N authorized dealer 认可交易商
X(AN)&L[ authorized financial institution 认可财务机构
S-F o authorized fund 认可基金
b{Zpux+ authorized fund house 获授权的基金公司；认可基金公司
/n5n
)P@L authorized institution 认可机构
DDd/DAkCX authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
qRB7Ec_ authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
DtxE@, authorized insurer 获授权保险人；获认可承保人
FQsUm?ac: authorized investment 特准投资项目
|\9Tv N^$` authorized person 获授权人
&Z^(y}jPr authorized representative 获授权代表
9^ed-h
Bf authorized share capital 法定股本
"MOpsb, automated quotation system 自动报价系统
iz^qR={bW Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
IyUdZ,ba 自动交易系统〔香港期货交易所有限公司〕
O M83S|1s automatic adjustment mechanism 自动调整机制
3'I^lc automatic adjustment system 自动调整系统
&9[P-w;7u Automatic Clearing House 自动票据交换所
/R8p] automatic exchange rates accumulation system 自动化汇率累集系统
4`v!Z#e/aX Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
^krk&rW3 automatic teller machine [ATM] 自动柜员机
%j,iAUE< autopay 自动转帐
&% =D \YzG available assets 可用资产
7'p8 a<x available fiscal reserve 现存财政储备
5]Da{Wmgs available profit 可用利润
.IrNa>J~ Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
4vZ4/#(x average 平均；平均数；海损
N3A<:% s average basic salary 平均基本薪金
z%d#@w0X1 average consumer expenditure 平均消费开支；一般消费开支
#KpY6M-H average cost 平均成本
n> w`26MMp average cost of land production 增辟土地平均成本
u dk.zk average daily turnover 平均每日成交额
~Qj}ijWD average daily wage rate 平均每日工资率
oy.[+EI`| average expenditure pattern 平均开支模式
np$ zo average growth rate 平均增长率
DT(d@upH average net fixed assets 固定资产平均净值
B{6<;u)[ average of relatives 相对价格平均数
_'0
@%P% average price 平均价格
wFS2P+e;X average propensity to consume 平均消费倾向；一般消费倾向
v1G"3fy9 average propensity to save 平均储蓄倾向；一般储蓄倾向
^z;JVrW average rate 平均率
{=:#S+^ER average revenue 平均收入；平均收益
</zXA$m average stock 平均库存；平均存货
?? qq: `s average yearly rent 平均年租
2B1xUj ] avoidance of double taxation 避免双重课税
TV59(bG.2 avoidance of tax 避税
