A:
FUzMc1zy| A share Ａ股；甲类股份
N&x WHFn]C abatement of tax 减税；减扣免税额
_/N 'I7g ABN AMRO Bank N.V. 荷兰银行
0x> / 6 << above-the-line expenditure 线上项目支出；经常预算支出
L&DF,fWsF& above-the-line receipt 线上项目收入；经常预算收入
G1? 0Q_RN ABSA Asia Limited 南非联合亚洲有限公司
I4o =6ts absolute change 绝对数值变更
,>QMyI
hv absolute expenditure 实际开支
*b6I%MZn absolute guideline figure 绝对准则数字
d Ik8TJ absolute interest 绝对权益
fOK+DT~ absolute order of discharge 绝对破产解除令
9Ew:.&d absolute profit margin 绝对利润幅度
Re kb?|{z
absolute value 实值；绝对值
/+x#V!zM absolutely vested interest 绝对既得权益
wzDk{4U absorbed cost 已吸收成本；已分摊成本
c+Q.?vJ absorption 吸收；分摊；合并
_Ra<|NVQh absorption rate 吸收率；摊配率；分摊率
# 4P3xa ACB Finance Limited 亚洲商业财务有限公司
U=&^H!LVY acceptable form of reciprocity 合理的互惠条件
4[ LLnF-- acceptable rate 适当利率；适当汇率
ElEv(>G* acceptance agreement 承兑协议
#LN5&i;s acceptance for honour 参加承兑
!s fXq"F acceptor 承兑人；接受人；受票人
8z."X$ acceptor for honour 参加承兑人
7|+ |\ 7l# accident insurance 意外保险
,TKs/-_? Accident Insurance Association of Hong Kong 香港意外保险公会
[w&#+h-q accident insurance scheme 意外保险计划
O2`oe4."vd accident year basis 意外年度基准
JGk3 b=K accommodation 通融；贷款
f.aB?\"f6 accommodation bill 通融票据；空头票据
Uw2,o|=O accommodation party 汇票代发人
|b$>68: account balance 帐户余额；帐户结余
WNn[L= f account book 帐簿
#hD}S ~ account collected in advance 预收款项
LC,*H0 account current book 往来帐簿
gnQo1q{ 4 account of after-acquired property 事后取得的财产报告
;0w ^ud account of defaulter 拖欠帐目
rP^TN^bd| account payable 应付帐款
2qs>Bshf account payee only [A/C payee only] 只可转帐；存入收款人帐户
H[ BD ) account receivable 应收帐款
E-yT account receivable report 应收帐款报表
O6m.t%* account statement 结单；帐单；会计财务报表
L25kh}Q#7 account title 帐户名称；会计科目
`1E|PQbWc accountant's report 会计师报告
:mXG IRi Accountant's Report Rules 会计师报告规则
:jt;EzCLg% accounting and auditing procedure 会计与审计程序；会计与核数程序
3 d*&': Accounting Arrangements 《会计安排》
|
((1V^ accounting basis 会计基础
T~i%j@Q.6 accounting by Official Receiver 破产管理署署长呈交的帐目
w24{_ N Accounting Circular 《会计通告》
X(Y#9 N" accounting class 会计类别
aN^]bs?R accounting date 记帐日期；会计结算日期
3I9T|wQ-] accounting for money 款项核算
PGPISrf Accounting Officer 会计主任
8)^B32 accounting period 会计报告期；会计期
}}^,7n pU accounting policy 会计政策；会计方针
+Dx1/I
accounting practice 会计惯例
j[ J 5y# accounting principle 会计准则
YG0Px Zmi accounting record 会计记录
7|&e[@B accounting report 会计报告
X,C*qw@ Accounting Services Branch [Treasury] 会计事务部〔库务署〕
B :.@ Qi^ Accounting Society of China 中国会计学会
G XDC@+$14 accounting statement 会计报表
mu6039qy accounting system 会计制度；会计系统
s<[A0=LH accounting transaction 会计事项；帐务交易
,O :EX0 accounting treatment 会计处理
: a_BD accounting year 会计年度
?z2jk accretion 增值；添加
?QCmSK=L accrual 应计项目；应累算数目
w)+wj[6
E accrual basis 应计制；权责发生制
A6Ghj{~ accrual basis accounting 应计制会计；权责发生制会计
=N YgGEFq. accrue 应累算；应计
/y}"M accrued benefit 应累算利益
"+= Pp accrued charges 应计费用
L'zE<3O'3 accrued cumulative preference share dividend 应累算的累积优先股股息
uije#cj#O accrued expenses 应累算费用
y[:
~ CL accrued interest payable 应付利息；应计未付利息
/@ y;iJk; accrued interest receivable 应收利息；应计未收利息
si_W:mLF{a accrued right 累算权益
c |>=S)| accruing profit 应累算的利润
21r= =
H$ accumulated fiscal reserve 累积财政储备
T v rk^! accumulated profit 累积利润；滚存溢利
(GCG/8s accumulated reserve 累积储备
Iz
DG&c accumulation of surplus income 累积收益盈余
?Bo?JMV acquired assets 既得资产
OF c\fW# acquisition 收购；购置；取得
ojHhT\M` acquisition cost 购置成本
!Y ( apVQ acquisition expenses 购置费用
t#C,VwMe[ acquisition of 100% interest 收购全部股权
>\V6+ $cNp acquisition of control 取得控制权
]UDd :2yt acquisition of fixed assets 购置固定资产
q[7CPE0n acquisition of shell “买壳”
9<yAQ?7 L acquisition price 收购价
rh@r\ H@j act of God 天灾
"jMqt9ysN acting partner 执事合伙人
%BUEX active market 买卖活跃的市场；交投畅旺的市场；旺市
_ Yfmxn8V active partner 积极参与的合伙人
3J k[/ .h active trading 交投活跃
H&M1>JtE actual circulation 实际流通
| xn#\epy@ actual cost 实际成本
G6ayMw]OF actual expenditure 实际开支；实际支出
m#tpbFAsc actual income 实际入息；实际收入；实际收益
>lr hHU actual market 现货市场
8 z Y)J # actual price 现货价；实际价格
.*BA 1sjE actual profit 实际利润
#~L!pKM actual quotation 实盘；实际价位；实际报价
s f (i E(o actual year basis 按实际年度计算
zj<ahg%z actuals 实货
KU-'+k2s;p actuarial investigation 精算调查
lsk_P&M actuarial principle 精算原则
\K;op2 actuarial report 精算师报告
~g6"'Cya?k Actuarial Society of Hong Kong 香港精算学会
Hkdf $$\ actuarial valuation 精算师估值
NmJ`?-Z actuary 精算师
5F2_xH$5 ad referendum agreement 暂定协议；有待覆核的协定
?v:ZU~i ad valorem duty 从价税；按值征税
@}Zd ( o ad valorem duty system 从价税制
Z7fg
25 ad valorem fee 从价费
owv S/"@ ad valorem tariff 从价关税
'BY-OA#xJ additional allowance 额外免税额
Y;Ap9i* additional amount for unexpired risk 未过期风险的额外款额
}Dn^d}?s|| additional assessable profit 补加应评税利润
g+xw$A ou additional assessment 补加评税
iK#/w1` additional commitment 额外承担
,M QVE additional commitment vote 额外承担拨款
(9 sIA*,} additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
9Hd;35 3Q additional dependent parent allowance 供养父母额外免税额
{^#2=`:)O additional provision 额外拨款
OR:[J5M) additional stamp duty 附加印花税
{CtR+4KD additional tax 补加税罚款；补加税款
"xe=N Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
LvcuZZ`1a adjudged bankrupt 被裁定破产
UZGDdP adjudicated bankrupt 裁定破产人
} g|nz8 adjudication fee 裁定费；评定印花税额手续费；评估契据费
5{d\u E%'p adjudication of bankruptcy 裁定破产；宣告破产
Tkw;pb adjudication of insolvency 裁定无力偿还债务
LH2PTW\b!6 adjusted actual 经调整的实数；调整后的实数
}u%"$[I} adjusted current assets 经调整的流动资产；调整后的流动资产
|S&5es-yW adjusted figure 经调整的数字；调整后的数额
K B!5u 9 adjusted liabilities 经调整的负债；调整后的负债
[ %}u= }@ adjusted loss 经调整的亏损；调整后的亏损
\ECu5L4 adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
Dw_D+7>(v adjusted profit 经调整的利润；调整后的利润
Iy';x adjusted surplus 经调整的盈余额；调整后的盈余额
<xo-Fv adjusted value 经调整的价值；调整后的价值
*/z??fI27 adjustment 调整；修订；理算〔保险〕
06 i;T~Y adjustment centre 调剂中心
N2ied^* 0 adjustment lag 调整过程的时间差距；调整时差
MV0Lq:# N adjustment mechanism 调整机制
TJ(K3/)Z adjustment of loss 亏损调整
7AwgJb hn adjustment process 调整过程；调整程序
x({H{'9? adjustment range 调整幅度
9M a0^_ administered exchange rate 受管制汇率
rv>^TR*,! Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
oFDz;6 administration expenses 行政费用
gd7^3q[$h administration fee 手续费；行政费
hIYTe administration in bankruptcy 破产管理
}^-<k0A4? administration order 遗产管理令
8 Ti G3 administrator 管理人；遗产管理人
P:C2G(V1AR administrator of the estate 遗产管理人
-oyO+1V admission of debt 债项承认书
j}: ~5 |. admission of proof 接纳债权证明
:K':P5i advance 放贷款项；垫付款项；预支款项；预付款项
t\4[``t advance account 暂支帐目；预付款帐户
D)Q)N I advance compensation 预付补偿金
fvEAIs advance from shareholder 股东垫款
nwA8ALhE advance pending reimbursement 预支以待日后付还
hePPxKQ- advanced economy 先进经济体系
OtTBErQNF advancement 预付；预付财产
jZpa0g rA advances warrant 垫款令
9zBMlc$X advancing 贷出
X[](Kj^`< adverse balance 逆差
nXA\|c0 adverse exchange 逆汇
QAPu<rdJP advertisement addressed to shareholders 在报章刊登的致股东通告
g&Vcg` advice for collection 托收通知书
`.%JjsD< advice of drawing 提款通知书；汇票通知书
!ABiy6d advice of payment 付款通知
r JJ[X4$ Advisory Committee [Securities and Futures Commission]
vUA0FoOp 谘询委员会〔证券及期货事务监察委员会〕
Sv'y e Advisory Committee on Diversification 经济多元化谘询委员会
l"(6]Z 4 affidavit 誓章；遗产申报誓章
e`K)_>^n# affidavit of no receipt 述明无收款的誓章
Zg~nlO2 affiliate 联号；联营公司；附属公司
]m4OIst affiliated company 附属公司；联号；联营公司
Ju2 l?Rr X affirmation [estate duty] 非宗教式宣誓〔遗产税〕
A"v{~ affordability 负担能力
Q`%R[# African Development Bank [AfDB] 非洲开发银行
T ?Fcohz( after-acquired property 事后取得的财产
FV39QG4b4 after-hours dealing 市后交易
4|?{VQ after-tax profit 税后盈利；税后利润；税后溢利
Oakb' agency agreement 代理协议
$wB^R( f@ agency expenses 代理机构的开支
bFS>) agency fee 代理费
C? 4JXW Agency Law 《代理法》
Hr<o!e{Y agent 代理人；承销人
px;/8 c- agent of company 公司代理人
U] |agz> agent's fee 代理人费；经纪费
E.`U`L aggregate 总计；总数；总体数字
n 5-)/R[z aggregate amount 总款额；总额
9BEFr /. aggregate assets and liabilities 总体资产与负债
'8 Ztj aggregate at constant price 按固定价格计算的总体数字
(ll*OV L aggregate demand 总需求
iRV~Il#~! aggregate gross position 总持仓量
FR[ B v aggregate limit 总限额
uX/$CM aggregate of salaries tax 合计薪俸税
;%C'FV e] aggregate performance 总体表现；总体业绩
v``-F(i$ aggregate supply 总体供应
)E#2J$TD aggregate surplus 总盈余
=sJ
_yq0#R aggregate total 整体总额
5yZ TcS z aggregate value 总值；合计价值
-]uUY e
c aggregated basis 合计基准
I<td1Y1q aggregated net chargeable income 合计应课税入息实额
y&m0Lz53Z aggregation 合并计算；合计；总和
# ]?bLm<! aggregation of incomes of husband and wife 夫妇入息合并计算
I04jjr:< aggregation of property 财产的总和
cF)/^5Z agio 差价；贴水
B+d<F[ | Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
F >je4S; Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
|{r$jZeE 《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》
j%u-dr Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
N,dT3we 《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》
M 3 ' $[ Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
f/,>%j=Ms 《香港政府和大韩民国政府关于相互促进和保护投资协定》
_@mRb^ agreement for a settlement 授产协议
l>gI&1)% agreement for assignment 转让协议
xT&(n/ agreement for sale 售卖协议；买卖协议
2T@GA 1G agreement for sale and purchase 买卖协议
kd`0E-QU agreement for the payment of interest 支付利息协议
im7nJQ^H$q agreement for the repayment of money 还款协议
}v9\F-0>Q agreement of reinsurance 再保险协议
7;@ST`cC Agricultural Bank of China 中国农业银行
DZ7
gcC air passenger departure tax 飞机乘客离境税
.d;Iht,[ Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
@ V08U! airport tax 机场税
9Jf)!o8 alcohol duty 酒精税
i,A#&YDl alienation 让与；让渡；转让
4/ kv3rv alimony 生活费；赡养费
0P^L }VVX All Ordinaries Index [AOI] 所有普通股指数
u]NZ`t%AP all risks 全险；综合险
=*qD4qYA All Sales Record for Stock Market 《股票市场成交报告》
&6 s) X Allied Capital Resources Limited 新联财务有限公司
`@d<n all-items index [Consumer Price Index] 总指数〔消费物价指数〕
8$s9(n-_Y allocation letter 拨款信件
j"^ +o xH allocation of fund 分配款项；预留款项
znJhP}( allocation of profit 利润分配；溢利分配
XqRJr%JH allocation warrant 拨款令
G+ xt5n.% allotment 分配；配股
D4eTTfQ allotment notice 股份配售通知；配股通知
tWTKgbj( allotment of shares 股份分配
'i;|c allowable 可获宽免；免税的
)#|<w9uec allowable business loss 可扣除的营业亏损
4(}J.-B allowable expenses 可扣税的支出
D(p\0 V allowance 免税额；津贴；备抵；准备金
Jd\apBIf allowance for debts 债项的免税额
9)xUA;Qw?z allowance for depreciation by wear and tear 耗损折旧免税额
)VL96 did allowance for funeral expenses 殡殓费的免税额
!Fo* e allowance for inflation 为通货膨胀而预留的款项；通胀准备金
M.-"U+#aD allowance for repairs and outgoings 修葺及支出方面的免税额
<IW#ME allowance to debtor 给债务人的津贴
D j k C alteration of capital 资本更改
Uz cx6sw alternate trustee 候补受托人
2%*MW"Q amalgamation 合并
] Z8Vj7~ ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
b2 _Yu^ ambit of charges 征税范围；收费范围
Sxdsv9w amended valuation 经修订的估值
b| Q)[ y] American Commodities Exchange 美国商品交易所
QB.J,o*XD4 American Express Bank Limited 美国运通银行
CQel3Jtt. American Stock Exchange 美国证券交易所
du$| lxC amortization 摊销
W$U0[^1 amount due from banks 存放银行同业的款项
RLlU"
sw+{ amount due from banks abroad 存放海外银行同业的款项
|qZko[W}= amount due from holding companies 控股公司欠款
(b?{xf'G amount due from local banks 存放本港银行同业的款项
+3s%E{ amount due to banks 银行同业的存款
M(#m0x B amount due to banks abroad 海外银行同业的存款
u2oKH{/z amount due to holding companies 控股公司存款
ikWtC]y amount due to local banks 本港银行同业的存款
DeR='7n amount due to outport banks 外埠银行同业的存款
PH"hn ] amount for note issue 发行纸币的款额
Vpy 2\wZWb amount of bond 担保契据的款额
DG4 d"Jy amount of consideration 代价款额
#;n +YM">: amount of contribution 供款数额
G?f\>QSZ amount of indebtedness 负债款额
q$1PG+- amount of principal of the loan 贷款本金额
]yj l~3 amount of rates chargeable 应征差饷数额
9/+Nj / amount of share capital 股本额
:o:e,WKxb amount of sums assured 承保款额
%WqNiF0- amount of variation 变动幅度
go+Q~NV amount of vote 拨款数额
UobyK 3.% amount payable 应付款额
H| cNH= amount receivable 应收款额
85 EQ5 yY Amsterdam Stock Exchange 阿姆斯特丹证券交易所
#%J5\+ua analysis 分析
$+.l*] ancillary risk 附属风险
l3N I$Z u annual account 周年帐目；周年帐目报表；年度决算；年结
7 t,t` annual accounting date 年结日期
dU\%Cq-G ) annual allowance 每年免税额；年积金；年度津贴；年津
*[=bR> annual balance 年度余额
"V{yi!D{< annual disposable income 每年可动用收入
G: x*BH+ annual estimates 周年预算
e><5Pr) annual fee 年费
7~#:>OjW annual general meeting 周年大会
E\gim<] annual growth rate 年增率；每年增长率
\{Q?^E annual long-term supplement 长期个案每年补助金
S+TOSjfis annual pensionable emolument 可供计算退休金的年薪
\om%Q[F7a annual report 年报
{3N'D2N Annual Report on the Consumer Price Index 《消费物价指数年报》
L4uFNM] annual return 周年报表；周年申报表；每年报税表格
OL_{_K(w Annual Return Rules 《周年报表规则》
8M@ BG8 annual review of consumer prices 每年消费物价回顾
0%!rx{f#\ annual roll-forward basis 逐年延展方式
-v6M< annual salary 年薪
$gBd <N9|c annual statement 年度报表；年度决算表
jx Jv. 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
}|%eCVB annuitant 年金受益人
?g!V!VS2 annuity 年金
iH^z: %dP annuity contract 年金合约
-,K! annuity on human life 人寿年金
q80 S[au antecedent debt 先前的债项
]*7Y ~dO ante-dated cheque 倒填日期支票
EUsI% p anticipated expenditure 预期开支
oK{ V7 anticipated net profit 预期纯利
UT}i0I9 anticipated revenue 预期收入
oD}uOC}FS{ anti-inflation measure 反通货膨胀措施
E( us'9c anti-inflationary stance 反通货膨胀立场
vkLC-Mzm< apparent deficit 表面赤字
m S k5u 7 apparent financial solvency 表面偿债能力
lO2[JP apparent partner 表面合伙人
,lCgQ0}< application for personal assessment 个人入息课税申请书
xkOpa,=FI application of fund 资金应用
y4+ ;z2' > application to release as liquidator and to destruct the books of accounts and documents
RpLE
02U 申请免除清盘人职务及毁灭帐簿与文件
|yo\R{&6 appointed actuary 委任精算师
V. wqZ {G appointed auditor 委任核数师；委任审计师
64: fs?H appointed trustee 委任的受托人
$%VuSrZ& appointer 委任人
Qp`gswvE apportioned pro rata 按比例分摊
U-n;xX0= apportionment 分配；分摊
AyMd:5; Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
ko5V9Drc apportionment formula 分摊方程式
[]s^
apportionment of estate duty 遗产税的分摊
l }XU 59 appraisal 估价；评估
bI|2@H V2 appreciable growth 可观增长
vM_:&j_?`` appreciable impact 显着影响
0a"igq9t appreciable increase 可观增长
!n^OM?.4 appreciation 增值；升值
?W E appreciation against other currencies 相对其他货币升值
m|OO,gR appreciation of the exchange value of Hong Kong dollar 港元汇值上升
h$ L"8# appreciation tax 增值税
RmZ]"
` appropriation 拨款；拨用；拨付
mDZ*E !B appropriation account 拨款帐目
tE7[Smzuf Appropriation Bill 拨款法案
d\|!Hg, appropriation-in-aid system 补助拨款办法
%e& 9. approved assets 核准资产
V ]90 approved basket stock 认可一篮子证券
OzC\9YeA approved budget 核准预算
\=>H6x]q approved charitable donation 认可慈善捐款
^k<o T'89 approved charitable institution 认可慈善机构
%/updw#{B approved currency 核准货币；认可货币
OT&k.!= approved estimates 核准预算
Y2'cs~~$Ce approved estimates of expenditure 核准开支预算
]~Y<o approved overseas insurer 核准海外保险人
,]b~t0|B approved overseas trust company 核准海外信托公司
dK>7fy;mv approved pooled investment fund 核准汇集投资基金
trE{ FT approved provident fund scheme 认可公积金计划
ZcYh) HD approved provision 核准拨款
:T9< d er, approved redeemable share 核准可赎回股份
%u;~kP|S% approved regional stock 认可地区性证券
z2Z^~, i approved retirement scheme 认可退休金计划
"Ky; a?Y approved subordinated loan 核准附属贷款
h,"4SSL arbitrage 套戥；套汇；套利
^eoLAL arbitrageur 套戥者；套汇者
tnLAJ+ -M arbitrary amount 临时款项
F`9]=T0 arrangement 措施；安排；协定
$ /n Y5[ arrears 欠款
|^@dFOz arrears of pay 欠付薪酬
ul*Qt} arrears of revenue 逾期未收税款；逾期未收的帐项
1!>Jpi0 articles of association 组织章程；组织细则；组织章程细则
2h%z ("3/ Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
fw[y+Bi&
? ascertainment of profit 确定利润
Qyy.IPTP "Asia Clear" “亚洲结算系统”
kY'T{Sm1^ Asia Commercial Bank Ltd. 亚洲商业银行有限公司
]5%/ 3P,/ Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
}-
Wa`t7U Asian Development Fund [ADF] 亚洲发展基金
"*})3['n Asian dollar bond 亚洲美元债券
rb{P :MX Asian dollar market 亚洲美元市场
|hr]>P1 Asian dollar rate 亚洲美元利率
(e"iO`H Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
^n+ !4(@= Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
[k-+AA>: asked price 沽盘；喊价；索价；卖方报价
>$ 2V%}; assessable income 应评税入息
"le>_Ze_>| assessable loss 应评税亏损
p0pWzwTG3 assessable profit 应评税利润
@}kv-* assessable value 应评税值
xC tmXo assessed profit 估定利润
*_ ?dVhxf assessed value 经评估价值
0:b2(^]bg assessment 评税；评定；估价；评税单
RVeEkv[qp assessment number 评税编号；估价编号
_/O25% l assessment of additional tax 补加税评税
Ge<nxl<Bd assessment of performance 业绩评估；实绩评价
@]ao"u i@/ Assessor 评税主任
: "1XPr asset price bubbles 资产价格泡沫
+o9":dl asset-backed securities 具资产保证的证券
~,*b }O assets accretion 资产增值
@'GGm#< assets and liabilities 资产与负债
`:axzCrCfR assets betterment statement 资产递增表；资产改进表
\m1~jMz*>k assets lending 实物放款；有抵押贷款
u,6~qQczE assets of the company passing on the death 死者去世时转移的公司资产
}3?n~s\)6f assets pledged as security for liabilities 用作负债抵押的资产
@lvyDu6e assets portfolio 资产投资组合
%RDI!e<e} assets price 资产价格
Qca&E`~Q assets quality 资产质素
7NJhRz`_ assets realization 资产变现
R+CM`4CD assets refinancing arrangement 资产再集资安排
O |w J) assets securitization 资产证券化
KIWe@e assets situated outside Hong Kong 在香港以外地方的资产
;amXY@RmH assets stripping 削减资产；拆卖资产
w}=5ElB assets value 资产值
&iV,W4 assignee 承让人
aE2.L;Tk? assignment 转让；转让书；转让契
t]-5 ]oI assignment of interest 权益转让
[p<w._b i assignment of letters patent and trade mark 专利证书及商标转让
^yOZArc'r assignment of property 物业转让；物业转让书
4R\ H pt assignment right 转让权
\eFR(gO+ assignor 转让人
[Jv@J\ associate 有联系的人；有关连人士；相联者；合伙人；联系人
#t+d iR Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
f%*/cpA) associate member 附属会员
8]LD]h)B" associated body corporate 相联法人团体
Z4\=*ic@ associated company 相联公司；联属公司
w4gg@aO associated corporation 相联法团
|iwP:C^\mJ Association of Chartered Certified Accountants [ACCA] [United Kingdom]
8-O)Xx}cU 公认会计师公会〔英国〕
LGtIm7 Association of Futures Exchange Brokers 香港期货经纪协会
V5rS T + Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
KY~- ;0x association of underwriters 承保人组织
BT(CM,bp assumption of control 接管
rOVVL%@QqJ assurance 担保；保险；转易；转易书
w`5xrqt@ assurance of interest 权益的转易
Ih"XV at 19XX price 按一九ＸＸ年价格计算
cCxBzkH6 at a discount 按赔价计算；按贴水价格计算；打折扣
p3 ^ m9J at a premium 按溢价计算；按升水价格计算
,S!az N= at call 通知付款；按通知
}+sT4'Ah> at constant market price 按固定市价计算
Er {>p|n = at constant price 按固定价格计算
yNTK . at cost 按成本计算
ej"+:. "\e at current market price 按当时市价计算；按现时市价计算
hq #?kN at current price 按当时价格计算；按现时价格计算
\o^2y.q:> at factor cost 按要素成本计算；按生产要素成本计算
qo|WXwP2 at money-of-the-day price 按付款当日价格计算
=y-@AU8 at or better 按指定或较佳价位〔买卖指令〕
Cid
; z at par 按面值计算；平价
GmP@;[H" at sight 见票即付
z5 YWt*nm at the close 按收市盘
-j iG7OL at the opening 按开市盘
OtNd,U.dE attestation 见证；见证条款
.qZI$
l . at-the-money option 平价期权
X)% A6M attorney 受权人；受托代表人
[D4 Es attornment 新拥有人承认书
&mx)~J^m attributable profit 可归属利润
Dg?:/=,=9r attributable share value 可归属股份价值
v'3 J.?N Auckland Stock Exchange 奥克兰证券交易所
.yEBOMNZ auction 拍卖
7yh /BZ1 auctioneer 拍卖商
aSnF KB audit 审计；核数
[;J>bi;3N Audit Commission 审计署
@
rc{SB Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
%B.yW`,X 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〕
%xyou:~0zs audit review 帐目审查
K9up:.{QQ Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
Qr{E[6 audited account 审计帐目；经审计的帐目
k-^mIJo} audited annual account 经审计的周年帐目
5f 5f 0|ok audited balance sheet 经审计的资产负债表
:w^Ed%>y7 auditor 核数师；核数主任；审计师
#e$5d>j( auditor's certificate 核数师证明书；审计师证明书
*vwbgJG! * auditor's report 核数师报告；审计师报告
73\JwOn~ Aussie bond 澳元债券
&e X!#nQ_. austerity budget 紧缩预算
|Ur"&
Z{ Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
{fjdr Australia All Ordinaries Index 澳洲所有普通股票指数
XY3v_5~/1F Australian Dollar [AUD] 澳元
ZNvEW Australian Options Market 澳大利亚期权市场
fd.^h*'mU Australian Securities Commission 澳洲证券事务监察委员会
]%u@TK7 Australian Society of Certified Practising Accountants 澳洲执业会计师公会
K 42K!8$ Australian Stock Exchange 澳大利亚证券交易所
mrF58Uq;A Austrian Schilling [ATS] 奥地利先令
XMu9 Uk{| authentication 认证；鉴证
?m\t| /0Q authority to purchase 委托购买证；委购书
)`(p9@,V authorization 认可；核准；授权；授权书
#$ 8% w authorization by direction 指示授权
" , KCCis authorization by instruction 指令授权
$cU!m(SILQ authorization by warrant 令状授权
$arK( authorization of unit trust 单位信托的认可
.0`m \~ L authorized agent 指定代理人
2$ze=
/ l authorized capital 法定资本
wG-HF'0L authorized clerk 出市员
F}/S:(6LF2 authorized dealer 认可交易商
o9dY9o+Z authorized financial institution 认可财务机构
4?q <e*W authorized fund 认可基金
>]vlkA( authorized fund house 获授权的基金公司；认可基金公司
IHv[v*4: authorized institution 认可机构
9^#c|
0T authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
7%|~ >
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
S(*sw
0O@+ authorized insurer 获授权保险人；获认可承保人
%_%Q 8,W authorized investment 特准投资项目
#W.#Hjp p authorized person 获授权人
2Tp1 n8FV authorized representative 获授权代表
M: [ %[+6 authorized share capital 法定股本
I7n" &{s"* automated quotation system 自动报价系统
n aR0@Q"\h Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
+{f:cea (1 自动交易系统〔香港期货交易所有限公司〕
@a0DT=>d T automatic adjustment mechanism 自动调整机制
Ni-xx9)= automatic adjustment system 自动调整系统
U`NjPZe5^ Automatic Clearing House 自动票据交换所
'9
[vDG~ automatic exchange rates accumulation system 自动化汇率累集系统
%1xb,g KO Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
zv\kPfGDK automatic teller machine [ATM] 自动柜员机
AW!?"xdZ autopay 自动转帐
ij( B,Y available assets 可用资产
TU,s*D&e available fiscal reserve 现存财政储备
m!tbkZHQn0 available profit 可用利润
m4hg'<<V Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
7>))D'l57 average 平均；平均数；海损
b)qoh^ average basic salary 平均基本薪金
Ki$MpA3j average consumer expenditure 平均消费开支；一般消费开支
&-Gqdnc average cost 平均成本
Pama#6?OPh average cost of land production 增辟土地平均成本
qGB{7-r u average daily turnover 平均每日成交额
iW%I|& average daily wage rate 平均每日工资率
H2jgO?l;! average expenditure pattern 平均开支模式
AicBSqUke average growth rate 平均增长率
3yU.& k average net fixed assets 固定资产平均净值
(mTE;s ( average of relatives 相对价格平均数
~O
oidKT average price 平均价格
$Y/9SV, average propensity to consume 平均消费倾向；一般消费倾向
RL@VSHXc average propensity to save 平均储蓄倾向；一般储蓄倾向
c|B.n] Z average rate 平均率
IYS)7`{] average revenue 平均收入；平均收益
xSsa(b average stock 平均库存；平均存货
8"2=U6*C average yearly rent 平均年租
'$ => avoidance of double taxation 避免双重课税
-$cmG4 avoidance of tax 避税
