A:
GDB>!ukg A share Ａ股；甲类股份
u .=; A# abatement of tax 减税；减扣免税额
f,a %@WT ABN AMRO Bank N.V. 荷兰银行
Lb{D5k*XU above-the-line expenditure 线上项目支出；经常预算支出
y&Hh8|'mC above-the-line receipt 线上项目收入；经常预算收入
OA=;9AcZ ABSA Asia Limited 南非联合亚洲有限公司
19u? ^w absolute change 绝对数值变更
Aii[=x8 absolute expenditure 实际开支
.Ks vRx absolute guideline figure 绝对准则数字
FOA%( 5$ 4 absolute interest 绝对权益
Wu&Di8GhP absolute order of discharge 绝对破产解除令
M<srJ8|' absolute profit margin 绝对利润幅度
m'B6qy!}6 absolute value 实值；绝对值
MX0B$yc$ absolutely vested interest 绝对既得权益
WLl9>v^1 absorbed cost 已吸收成本；已分摊成本
j1kc&( absorption 吸收；分摊；合并
`x VA]GR4c absorption rate 吸收率；摊配率；分摊率
Wd5t,8*8 ACB Finance Limited 亚洲商业财务有限公司
y#DQOY+@^# acceptable form of reciprocity 合理的互惠条件
*]6dV ' acceptable rate 适当利率；适当汇率
W 8NA. acceptance agreement 承兑协议
iIw
ea` acceptance for honour 参加承兑
=x'%zUgE acceptor 承兑人；接受人；受票人
urB3 acceptor for honour 参加承兑人
[alXD_ accident insurance 意外保险
0cUt "(] Accident Insurance Association of Hong Kong 香港意外保险公会
5 Z ,lWp2A accident insurance scheme 意外保险计划
/,UkT*+>! accident year basis 意外年度基准
B ,Brmn accommodation 通融；贷款
? $ c accommodation bill 通融票据；空头票据
Sh6Cw4 R accommodation party 汇票代发人
*~uuCLv_ account balance 帐户余额；帐户结余
{ bn#:75r account book 帐簿
!?*!"S-Sl account collected in advance 预收款项
AZ y2Pu56 account current book 往来帐簿
[]0~9, u account of after-acquired property 事后取得的财产报告
:a@z53X@M account of defaulter 拖欠帐目
$SVGpEw account payable 应付帐款
)+,jal^7 account payee only [A/C payee only] 只可转帐；存入收款人帐户
9`{2 h$U account receivable 应收帐款
Rk[ * p account receivable report 应收帐款报表
It PK account statement 结单；帐单；会计财务报表
3= z Q
U account title 帐户名称；会计科目
*KH@u accountant's report 会计师报告
eBIR *TZ): Accountant's Report Rules 会计师报告规则
"J{zfWr accounting and auditing procedure 会计与审计程序；会计与核数程序
a4RFn\4? Accounting Arrangements 《会计安排》
b1]_e'jj accounting basis 会计基础
3rg ^R "& accounting by Official Receiver 破产管理署署长呈交的帐目
5z ^UQ q Accounting Circular 《会计通告》
9 %14k accounting class 会计类别
~{G: ,|` accounting date 记帐日期；会计结算日期
c.Z4f 7 accounting for money 款项核算
S\;.nAR Accounting Officer 会计主任
-$t,}3 accounting period 会计报告期；会计期
am+mXb accounting policy 会计政策；会计方针
ha! "BR accounting practice 会计惯例
3og$'#6P accounting principle 会计准则
a3O_#l-Z accounting record 会计记录
u/'s d t accounting report 会计报告
E}9ldM=]s Accounting Services Branch [Treasury] 会计事务部〔库务署〕
](:FW '- Accounting Society of China 中国会计学会
z x Uj1 accounting statement 会计报表
=>\-ma+ accounting system 会计制度；会计系统
Pm(:M: a accounting transaction 会计事项；帐务交易
uE`| 0 accounting treatment 会计处理
:$c:3~ accounting year 会计年度
'2$!thm accretion 增值；添加
DF|s,J`98 accrual 应计项目；应累算数目
;OU>AnWr(& accrual basis 应计制；权责发生制
ko2j|*D6@~ accrual basis accounting 应计制会计；权责发生制会计
]=VS~azZ5 accrue 应累算；应计
?}v% JUcs accrued benefit 应累算利益
>TnQ4^;v. accrued charges 应计费用
kseJm+Hc accrued cumulative preference share dividend 应累算的累积优先股股息
_I-VWDCk accrued expenses 应累算费用
cievC,3* accrued interest payable 应付利息；应计未付利息
lN >C#e<] accrued interest receivable 应收利息；应计未收利息
EvQwGt1)P accrued right 累算权益
ZNpExfGEU accruing profit 应累算的利润
{V% O4/ accumulated fiscal reserve 累积财政储备
,nB3c5X)| accumulated profit 累积利润；滚存溢利
IKzRM|/ accumulated reserve 累积储备
8{SU?MHQLE accumulation of surplus income 累积收益盈余
G? gXK W acquired assets 既得资产
D *I;|.=u acquisition 收购；购置；取得
35 5Sd;* acquisition cost 购置成本
t{8v(} acquisition expenses 购置费用
56SS
>b acquisition of 100% interest 收购全部股权
f
H|QAMfOu acquisition of control 取得控制权
<!}l~Ln15 acquisition of fixed assets 购置固定资产
a<wQzgxG acquisition of shell “买壳”
FEZ"\|I| acquisition price 收购价
+VLe'| act of God 天灾
x3 6 #x acting partner 执事合伙人
"E)++\JL active market 买卖活跃的市场；交投畅旺的市场；旺市
AYA&& b active partner 积极参与的合伙人
W#jZRviyq! active trading 交投活跃
tWSvxGCzn% actual circulation 实际流通
R =9~*9 actual cost 实际成本
u@_!mjXQ actual expenditure 实际开支；实际支出
t_>bTcsU actual income 实际入息；实际收入；实际收益
dEd ]U49u actual market 现货市场
B5,QJ W* actual price 现货价；实际价格
k)usUP' actual profit 实际利润
ko EX4q actual quotation 实盘；实际价位；实际报价
Uc LNMn| actual year basis 按实际年度计算
VMZ]n%XRXW actuals 实货
]ZKt1@4AY actuarial investigation 精算调查
o47 f actuarial principle 精算原则
rH&r6X v[ actuarial report 精算师报告
cP@F
#!2 Actuarial Society of Hong Kong 香港精算学会
PL9eU y actuarial valuation 精算师估值
>[H&k8\7n actuary 精算师
|[owNV> ad referendum agreement 暂定协议；有待覆核的协定
iQ|,&K0 d] ad valorem duty 从价税；按值征税
>PJtG] D
ad valorem duty system 从价税制
{#1j" ad valorem fee 从价费
2'<=H76 ad valorem tariff 从价关税
?7kV+{. additional allowance 额外免税额
@9uYmkcV additional amount for unexpired risk 未过期风险的额外款额
g7 Md additional assessable profit 补加应评税利润
-e{)v' C) additional assessment 补加评税
oa &z/`@ additional commitment 额外承担
9U=fJrj'u additional commitment vote 额外承担拨款
12tJrS*Z additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
?
%+VG additional dependent parent allowance 供养父母额外免税额
Uc&6=5~Ys\ additional provision 额外拨款
D,dHP-v additional stamp duty 附加印花税
:qAc= IC% additional tax 补加税罚款；补加税款
=l8!VJa Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
833 %H`jQc adjudged bankrupt 被裁定破产
iL0jpa<} adjudicated bankrupt 裁定破产人
wAu[pWD'6; adjudication fee 裁定费；评定印花税额手续费；评估契据费
xv$)u<V e adjudication of bankruptcy 裁定破产；宣告破产
JXL9Gge adjudication of insolvency 裁定无力偿还债务
T1(j l) adjusted actual 经调整的实数；调整后的实数
?{"XrQw adjusted current assets 经调整的流动资产；调整后的流动资产
VqD[G<|9T adjusted figure 经调整的数字；调整后的数额
P^8^1-b adjusted liabilities 经调整的负债；调整后的负债
V/3 {^Fcr adjusted loss 经调整的亏损；调整后的亏损
~[zFQ)([ adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
-OrY{^F adjusted profit 经调整的利润；调整后的利润
0\cnc^Z adjusted surplus 经调整的盈余额；调整后的盈余额
1c)\ adjusted value 经调整的价值；调整后的价值
%Ui{=920 adjustment 调整；修订；理算〔保险〕
%wt2F-u adjustment centre 调剂中心
A \MfF adjustment lag 调整过程的时间差距；调整时差
` /I bWu adjustment mechanism 调整机制
!f\ ?c7 adjustment of loss 亏损调整
G pdv]SON{ adjustment process 调整过程；调整程序
dNUR)X#e adjustment range 调整幅度
vXy uEEe administered exchange rate 受管制汇率
&\1'1`N1 Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
\-Iny=$ administration expenses 行政费用
0~+NB-L} administration fee 手续费；行政费
iY
^{wi~? administration in bankruptcy 破产管理
&r'{(O8$N administration order 遗产管理令
I%}L@fZ administrator 管理人；遗产管理人
<AI>8j6#B administrator of the estate 遗产管理人
TsaW5ho<p admission of debt 债项承认书
g> ~cs_N@ admission of proof 接纳债权证明
(VYR!(17 advance 放贷款项；垫付款项；预支款项；预付款项
9Hf*cQ advance account 暂支帐目；预付款帐户
cW)Oi^q%o2 advance compensation 预付补偿金
NZo<IKD$ advance from shareholder 股东垫款
oe(9mYWKa6 advance pending reimbursement 预支以待日后付还
t1e4H=d> advanced economy 先进经济体系
0 1LZE,. advancement 预付；预付财产
%bIsrQ~B advances warrant 垫款令
/~i.\^HX advancing 贷出
Gr5` 1`8| adverse balance 逆差
~@T+mHny adverse exchange 逆汇
X0y?<G1( a advertisement addressed to shareholders 在报章刊登的致股东通告
i>Z|6 5 advice for collection 托收通知书
L w>-7) advice of drawing 提款通知书；汇票通知书
F8{ldzh advice of payment 付款通知
M`0(!Q} Advisory Committee [Securities and Futures Commission]
j|VXC(6 P, 谘询委员会〔证券及期货事务监察委员会〕
Qm.z@DwFM{ Advisory Committee on Diversification 经济多元化谘询委员会
`OKo= e~, affidavit 誓章；遗产申报誓章
CN.6E<9'kK affidavit of no receipt 述明无收款的誓章
l^k+E-w\ affiliate 联号；联营公司；附属公司
Mjb 1 affiliated company 附属公司；联号；联营公司
p`>AnfG affirmation [estate duty] 非宗教式宣誓〔遗产税〕
5oz >1 affordability 负担能力
ow2M,KU6Z African Development Bank [AfDB] 非洲开发银行
H1`
rM^,%A after-acquired property 事后取得的财产
\#PP8 after-hours dealing 市后交易
B/jrYT$;m after-tax profit 税后盈利；税后利润；税后溢利
pO"m~ mpA agency agreement 代理协议
R{*_1cyW agency expenses 代理机构的开支
p{NPc T%& agency fee 代理费
^DBD63 N" Agency Law 《代理法》
L~*u4 agent 代理人；承销人
9[z'/ U.Bn agent of company 公司代理人
/@&(P#h agent's fee 代理人费；经纪费
`$J'UXtGc aggregate 总计；总数；总体数字
P?^JPbfV aggregate amount 总款额；总额
za,6 du6 aggregate assets and liabilities 总体资产与负债
Q> kiVvc aggregate at constant price 按固定价格计算的总体数字
K<c2PFo)Q aggregate demand 总需求
"?$L'!bM@ aggregate gross position 总持仓量
A&N$tH aggregate limit 总限额
! q!"UMiG aggregate of salaries tax 合计薪俸税
,#
]+HS^B aggregate performance 总体表现；总体业绩
$zdd=.!KiK aggregate supply 总体供应
T`uDlo aggregate surplus 总盈余
X$/E> I aggregate total 整体总额
j*X jY[ aggregate value 总值；合计价值
>f> V5L%1 aggregated basis 合计基准
StEQ
-k aggregated net chargeable income 合计应课税入息实额
! ?jK1{E3 aggregation 合并计算；合计；总和
+<&E3O r aggregation of incomes of husband and wife 夫妇入息合并计算
nt7|f,_J aggregation of property 财产的总和
;:P7}v fz! agio 差价；贴水
>GgE,h 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》
bn $)f6% Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
,ohmc \*J 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
9 +}cE**=d Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
ri: , q/- 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
'}_=kp'X Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
)&>L !,z 《香港政府和大韩民国政府关于相互促进和保护投资协定》
q$F) !& agreement for a settlement 授产协议
( }G !np agreement for assignment 转让协议
Ddb-@YD&+0 agreement for sale 售卖协议；买卖协议
?fV?|ZGZI agreement for sale and purchase 买卖协议
{o( *
f agreement for the payment of interest 支付利息协议
G(3;;F7 " agreement for the repayment of money 还款协议
)` ^ /(YG agreement of reinsurance 再保险协议
byafb+ x Agricultural Bank of China 中国农业银行
kL|\wci air passenger departure tax 飞机乘客离境税
rR\;G2p) Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
Hj2<ZL airport tax 机场税
Hoj8okP alcohol duty 酒精税
xWDR72 6 alienation 让与；让渡；转让
fTcY"A,2 alimony 生活费；赡养费
-OWZ6#v( All Ordinaries Index [AOI] 所有普通股指数
#*^e,FF< all risks 全险；综合险
\Dfm ( R All Sales Record for Stock Market 《股票市场成交报告》
c M3jnim Allied Capital Resources Limited 新联财务有限公司
!:3^ hb all-items index [Consumer Price Index] 总指数〔消费物价指数〕
M_Bu,<q^ allocation letter 拨款信件
Y17hOKc` allocation of fund 分配款项；预留款项
8&%Cy'TIz4 allocation of profit 利润分配；溢利分配
JRXRi*@ allocation warrant 拨款令
Apmw6cc allotment 分配；配股
K U $`!h allotment notice 股份配售通知；配股通知
SyAo,
)j allotment of shares 股份分配
E4=q h1d allowable 可获宽免；免税的
n&$/Q$d& allowable business loss 可扣除的营业亏损
Bhe{L?}0 allowable expenses 可扣税的支出
fH[Wkif allowance 免税额；津贴；备抵；准备金
G{+2x N
a( allowance for debts 债项的免税额
z|I0-1tAK allowance for depreciation by wear and tear 耗损折旧免税额
dq(E&`SzK allowance for funeral expenses 殡殓费的免税额
UU[H@ym# allowance for inflation 为通货膨胀而预留的款项；通胀准备金
?pqU3 -knH allowance for repairs and outgoings 修葺及支出方面的免税额
cAb>2]M5V allowance to debtor 给债务人的津贴
w//omF'` alteration of capital 资本更改
yPoSJzC=[ alternate trustee 候补受托人
gGEIK0\{ amalgamation 合并
eeW`JG-E ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
uaaf9SL? ambit of charges 征税范围；收费范围
Yk'm?p#~ amended valuation 经修订的估值
ywO mQcZ American Commodities Exchange 美国商品交易所
QjJfE<h American Express Bank Limited 美国运通银行
Z5$fE7ba+ American Stock Exchange 美国证券交易所
s9i|mVtm8 amortization 摊销
q*bt4,D&Es amount due from banks 存放银行同业的款项
tb,9a! ? amount due from banks abroad 存放海外银行同业的款项
P\ AqpQv amount due from holding companies 控股公司欠款
t+O e)Ns amount due from local banks 存放本港银行同业的款项
,:UX<6l
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q_sE w~~@! amount due to banks abroad 海外银行同业的存款
%m`zWg- amount due to holding companies 控股公司存款
GJ,a RI amount due to local banks 本港银行同业的存款
'OD) v amount due to outport banks 外埠银行同业的存款
h)cY])tGtK amount for note issue 发行纸币的款额
:b@igZ< amount of bond 担保契据的款额
0q#"clw amount of consideration 代价款额
n1 ,S_Hs amount of contribution 供款数额
2)9r'ai?a amount of indebtedness 负债款额
oQ\&}@(V amount of principal of the loan 贷款本金额
<( EyXV amount of rates chargeable 应征差饷数额
wt?o
7R2 amount of share capital 股本额
D:9
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Q+'nw9:;T amount of variation 变动幅度
UV@0gdy[ amount of vote 拨款数额
G?xJv`"9iC amount payable 应付款额
Bd#
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| 55dbL$w Amsterdam Stock Exchange 阿姆斯特丹证券交易所
JNi=` X&A analysis 分析
"}zt`3 ancillary risk 附属风险
q=4Bny0 annual account 周年帐目；周年帐目报表；年度决算；年结
\k; n20\u annual accounting date 年结日期
i%F<AY\O) annual allowance 每年免税额；年积金；年度津贴；年津
mp1ttGUtM annual balance 年度余额
n Q-mmY># annual disposable income 每年可动用收入
R,,Qt
TGB annual estimates 周年预算
(` c
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:h*a
rT4{ annual general meeting 周年大会
Jzex]_:1~ annual growth rate 年增率；每年增长率
w7
*V^B annual long-term supplement 长期个案每年补助金
)/ >A6A: annual pensionable emolument 可供计算退休金的年薪
~*-qX$gr annual report 年报
+qy6d7 ^ Annual Report on the Consumer Price Index 《消费物价指数年报》
U\vY/6;JI annual return 周年报表；周年申报表；每年报税表格
`
>U?v Annual Return Rules 《周年报表规则》
cG_Vc [ annual review of consumer prices 每年消费物价回顾
q.W> 4 k annual roll-forward basis 逐年延展方式
a
<wL#Id annual salary 年薪
? JXa~.dA annual statement 年度报表；年度决算表
UQPU"F7. 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
5jZ iJw( annuitant 年金受益人
E ]f)Os$ annuity 年金
D(\$i.,b2 annuity contract 年金合约
Bm /YgQi annuity on human life 人寿年金
r,;\/^ u* antecedent debt 先前的债项
^B]@Lr E^ ante-dated cheque 倒填日期支票
;dZMa ]X0 anticipated expenditure 预期开支
JvL{| KtyU anticipated net profit 预期纯利
Cy@ cLdV anticipated revenue 预期收入
L'E^c,-x~ anti-inflation measure 反通货膨胀措施
fYX<d%?7 anti-inflationary stance 反通货膨胀立场
eV2mMSY apparent deficit 表面赤字
=w%O a< apparent financial solvency 表面偿债能力
ej^3Y Nh& apparent partner 表面合伙人
<[i}n5 5 application for personal assessment 个人入息课税申请书
n >FY? application of fund 资金应用
e|lD :_1i application to release as liquidator and to destruct the books of accounts and documents
s&Y i 6:J 申请免除清盘人职务及毁灭帐簿与文件
8ObeiVXf) appointed actuary 委任精算师
f^b K=# appointed auditor 委任核数师；委任审计师
^sClz*%? appointed trustee 委任的受托人
q>s`uFRg( appointer 委任人
,:GN;sIXg apportioned pro rata 按比例分摊
*y]+d K&- apportionment 分配；分摊
LW:1/w&pv Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
#/70!+J_UF apportionment formula 分摊方程式
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apportionment of estate duty 遗产税的分摊
@R q}nq=k appraisal 估价；评估
]?K.
S6 appreciable growth 可观增长
Z^ar.boc appreciable impact 显着影响
|.U)ll(c appreciable increase 可观增长
q.V-LXM appreciation 增值；升值
&JhX +'U appreciation against other currencies 相对其他货币升值
-t-tn22 appreciation of the exchange value of Hong Kong dollar 港元汇值上升
[*4fwk^ appreciation tax 增值税
=.Tv)/ea appropriation 拨款；拨用；拨付
lFq{O;q7} appropriation account 拨款帐目
+!yX T C Appropriation Bill 拨款法案
bw S*]!* appropriation-in-aid system 补助拨款办法
z&}-8JykH approved assets 核准资产
go'j/4Tp approved basket stock 认可一篮子证券
/'wF2UR approved budget 核准预算
:dnJY%/q approved charitable donation 认可慈善捐款
T@ YGB]*Y approved charitable institution 认可慈善机构
h{'t5&yY approved currency 核准货币；认可货币
}NCL>l;q approved estimates 核准预算
Q8nId<\( approved estimates of expenditure 核准开支预算
JL^2l$up approved overseas insurer 核准海外保险人
',=g; approved overseas trust company 核准海外信托公司
zP) ~a approved pooled investment fund 核准汇集投资基金
~
'Vxg} approved provident fund scheme 认可公积金计划
C9~~O~7x approved provision 核准拨款
#Dy?GB08 approved redeemable share 核准可赎回股份
X#p Wyo~ approved regional stock 认可地区性证券
TqAPAHg approved retirement scheme 认可退休金计划
BmBz}:xMez approved subordinated loan 核准附属贷款
%X1x4t] arbitrage 套戥；套汇；套利
I'!/[\ _ arbitrageur 套戥者；套汇者
TO#Pz.)>B6 arbitrary amount 临时款项
.~D>5 JnEk arrangement 措施；安排；协定
!8Rw O%c( arrears 欠款
tWP O]3hW arrears of pay 欠付薪酬
{D`T0qPT[ arrears of revenue 逾期未收税款；逾期未收的帐项
osP\D iQ articles of association 组织章程；组织细则；组织章程细则
$l[Rh1z`;+ Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
k$i'v:c|:i ascertainment of profit 确定利润
=o 7}]k7 "Asia Clear" “亚洲结算系统”
4P8* k[. Asia Commercial Bank Ltd. 亚洲商业银行有限公司
Jjm|9|C, Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
K[?Xm"4 Asian Development Fund [ADF] 亚洲发展基金
xge7r 3i Asian dollar bond 亚洲美元债券
#JW+~FU` Asian dollar market 亚洲美元市场
9pSUIl9|j Asian dollar rate 亚洲美元利率
Ud(`V:d Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
~mp0B9L% Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
1KE:[YQ1 asked price 沽盘；喊价；索价；卖方报价
H)(jh assessable income 应评税入息
'MxSd( T
= assessable loss 应评税亏损
F"jt&9jg assessable profit 应评税利润
gAb D7SE assessable value 应评税值
G4-z3e,crr assessed profit 估定利润
, H
kj1x assessed value 经评估价值
z j{s}* assessment 评税；评定；估价；评税单
Yl^mAS[w& assessment number 评税编号；估价编号
_}6q{}jn:c assessment of additional tax 补加税评税
E/b"RUv}h assessment of performance 业绩评估；实绩评价
Gh(
A%x) Assessor 评税主任
3iNkoBCg asset price bubbles 资产价格泡沫
$lwz-^1t. asset-backed securities 具资产保证的证券
)%Iv[TB[ assets accretion 资产增值
YwDt.6(+, assets and liabilities 资产与负债
^QX bJJ assets betterment statement 资产递增表；资产改进表
Dm0a.J v assets lending 实物放款；有抵押贷款
n6Z|Q @F assets of the company passing on the death 死者去世时转移的公司资产
Y3U9:VB assets pledged as security for liabilities 用作负债抵押的资产
+cu^%CXT assets portfolio 资产投资组合
D-p.kA3MJ assets price 资产价格
5Rv +zQ#GR assets quality 资产质素
N"7]R[* assets realization 资产变现
t0E 51Ic@ assets refinancing arrangement 资产再集资安排
0\QR!*'$ assets securitization 资产证券化
nms8@[4- assets situated outside Hong Kong 在香港以外地方的资产
QG
gF|c7 assets stripping 削减资产；拆卖资产
A;X=bj _&a assets value 资产值
45 >XKr.% assignee 承让人
chI.{Rj assignment 转让；转让书；转让契
&(pjqV assignment of interest 权益转让
Lxl_"k G assignment of letters patent and trade mark 专利证书及商标转让
I:j 3sy assignment of property 物业转让；物业转让书
Sm{>rR assignment right 转让权
2t#L:vY assignor 转让人
OjE` 1h\ associate 有联系的人；有关连人士；相联者；合伙人；联系人
w Iv o"|% Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
Vm1-C<V9 associate member 附属会员
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associated body corporate 相联法人团体
`)$_YZq|SR associated company 相联公司；联属公司
VR? ^HA9 associated corporation 相联法团
19e8 Association of Chartered Certified Accountants [ACCA] [United Kingdom]
#s5N[uK^m 公认会计师公会〔英国〕
rRFAD{5) Association of Futures Exchange Brokers 香港期货经纪协会
){;02^tX Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
kL*0M<0 ( association of underwriters 承保人组织
qdD)e$XW, assumption of control 接管
N@T.T=r assurance 担保；保险；转易；转易书
ed!>)Cb assurance of interest 权益的转易
V
A^l+Z,d at 19XX price 按一九ＸＸ年价格计算
pW\'Z Rj at a discount 按赔价计算；按贴水价格计算；打折扣
)X+mV at a premium 按溢价计算；按升水价格计算
[5d2D,) at call 通知付款；按通知
G=9d&N at constant market price 按固定市价计算
a:STQk V at constant price 按固定价格计算
|AZW9 at cost 按成本计算
mh/n.*E7 at current market price 按当时市价计算；按现时市价计算
4 Ft1@ at current price 按当时价格计算；按现时价格计算
Ukz;0q at factor cost 按要素成本计算；按生产要素成本计算
V4w=/e _ at money-of-the-day price 按付款当日价格计算
#;KsJb)N. at or better 按指定或较佳价位〔买卖指令〕
$14:(< at par 按面值计算；平价
vG41C k1 at sight 见票即付
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vq at the close 按收市盘
? 9+@+q at the opening 按开市盘
r JyCw+N0 attestation 见证；见证条款
>h ~IfZU1 at-the-money option 平价期权
je,}_:7 attorney 受权人；受托代表人
= "ts`> attornment 新拥有人承认书
+a@GHx 4- attributable profit 可归属利润
. d<W`%[ attributable share value 可归属股份价值
giY80!GX Auckland Stock Exchange 奥克兰证券交易所
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lbt auction 拍卖
mB'3N;~ auctioneer 拍卖商
j dA
]2] audit 审计；核数
sy* y\5yJ Audit Commission 审计署
\K 2*Q&> Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
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h! 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〕
z9/G4^qF audit review 帐目审查
BHDML.r }M Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
9=l.T/?sf audited account 审计帐目；经审计的帐目
] ,etZ%z& audited annual account 经审计的周年帐目
C )-^< audited balance sheet 经审计的资产负债表
\*vHB`.,ey auditor 核数师；核数主任；审计师
Nh?| RE0t auditor's certificate 核数师证明书；审计师证明书
\*T"M*; auditor's report 核数师报告；审计师报告
OR6 ML- | Aussie bond 澳元债券
jyS=!ydn+ austerity budget 紧缩预算
fK}h"iH+K Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
-Yi,_#3{ Australia All Ordinaries Index 澳洲所有普通股票指数
vsB*rP= Australian Dollar [AUD] 澳元
k3!a$0 Bs; Australian Options Market 澳大利亚期权市场
Njc%_&r Australian Securities Commission 澳洲证券事务监察委员会
d hPKHrS Australian Society of Certified Practising Accountants 澳洲执业会计师公会
8TV;Rtl Australian Stock Exchange 澳大利亚证券交易所
ed 59B)?l Austrian Schilling [ATS] 奥地利先令
:;;E<74e
i authentication 认证；鉴证
@LE[ac authority to purchase 委托购买证；委购书
K-vWa 2 authorization 认可；核准；授权；授权书
RF}X
ER authorization by direction 指示授权
;E;To\NCYF authorization by instruction 指令授权
M+>`sj authorization by warrant 令状授权
y8Xv~4qQW authorization of unit trust 单位信托的认可
D |bB u authorized agent 指定代理人
JNI>VP[c authorized capital 法定资本
Z [Xa%~5>5 authorized clerk 出市员
'Ye v} QM authorized dealer 认可交易商
_m E^rT authorized financial institution 认可财务机构
P@}P k authorized fund 认可基金
0 *%& > authorized fund house 获授权的基金公司；认可基金公司
t
!`Jse> authorized institution 认可机构
kT IYD o authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
+%>:0mT authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
n^(A=G authorized insurer 获授权保险人；获认可承保人
km5~Gc} authorized investment 特准投资项目
qNgd33u1 authorized person 获授权人
is; XmF*5= authorized representative 获授权代表
A?!I/|E^; authorized share capital 法定股本
7Ey #u4Q automated quotation system 自动报价系统
j`*N,*ha Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
r{Rg920 自动交易系统〔香港期货交易所有限公司〕
yTM 3^R( automatic adjustment mechanism 自动调整机制
V3 N0Og3 automatic adjustment system 自动调整系统
P,pnga3Wu Automatic Clearing House 自动票据交换所
H!IshZfktn automatic exchange rates accumulation system 自动化汇率累集系统
2C^B_FUg|] Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
LE^G&<! automatic teller machine [ATM] 自动柜员机
fIC9WbiH- autopay 自动转帐
P'Q$d+F, available assets 可用资产
m*0,s available fiscal reserve 现存财政储备
L6P1L) available profit 可用利润
1^J`1 Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
5`[n8mU average 平均；平均数；海损
;oO v/3 average basic salary 平均基本薪金
}u{gR:l Z average consumer expenditure 平均消费开支；一般消费开支
gY AF'? average cost 平均成本
\,UZX&ip average cost of land production 增辟土地平均成本
; ;s* Ohh average daily turnover 平均每日成交额
3:/'n average daily wage rate 平均每日工资率
9%)=`W average expenditure pattern 平均开支模式
O09ke-lC average growth rate 平均增长率
H5 >hx { average net fixed assets 固定资产平均净值
k,Qsk d-N] average of relatives 相对价格平均数
\(U Kd v average price 平均价格
L #[]I, average propensity to consume 平均消费倾向；一般消费倾向
VObrlOkp average propensity to save 平均储蓄倾向；一般储蓄倾向
j5$BK[ p. average rate 平均率
* !e(A ]& average revenue 平均收入；平均收益
<-Bx&Q average stock 平均库存；平均存货
&<'n^ n average yearly rent 平均年租
a?5[ k}\ avoidance of double taxation 避免双重课税
i7[uLdQ avoidance of tax 避税
