A:
m!5Edo-;< A share Ａ股；甲类股份
"hi03k abatement of tax 减税；减扣免税额
z]7 /Gc,j ABN AMRO Bank N.V. 荷兰银行
, x$^ ^ above-the-line expenditure 线上项目支出；经常预算支出
y @S_CB 47 above-the-line receipt 线上项目收入；经常预算收入
k/(]1QnW ABSA Asia Limited 南非联合亚洲有限公司
2VzYP~Jg absolute change 绝对数值变更
k!Q {u2 absolute expenditure 实际开支
HuJc*op-6 absolute guideline figure 绝对准则数字
u*/+cT absolute interest 绝对权益
Q':hmulT! absolute order of discharge 绝对破产解除令
F$bV}>-1k absolute profit margin 绝对利润幅度
T*nP-b absolute value 实值；绝对值
tuL NGU absolutely vested interest 绝对既得权益
inip/&P?V absorbed cost 已吸收成本；已分摊成本
L 0oVXmlr absorption 吸收；分摊；合并
gB~^dv { absorption rate 吸收率；摊配率；分摊率
oKb"Ky@s ACB Finance Limited 亚洲商业财务有限公司
hH HQmK<r
acceptable form of reciprocity 合理的互惠条件
.G#li(NWH acceptable rate 适当利率；适当汇率
NBHpM}1xtU acceptance agreement 承兑协议
1je j7p>K acceptance for honour 参加承兑
FgL892[ acceptor 承兑人；接受人；受票人
1
+[sM acceptor for honour 参加承兑人
sQe
GT)/| accident insurance 意外保险
YZ`SF"Bd( Accident Insurance Association of Hong Kong 香港意外保险公会
^GyZycch accident insurance scheme 意外保险计划
'Z B^=T accident year basis 意外年度基准
Qe{w)e0}` accommodation 通融；贷款
aCI3Tx&2qT accommodation bill 通融票据；空头票据
?xrOh A9 accommodation party 汇票代发人
+:"0 %( account balance 帐户余额；帐户结余
r!
HXhl account book 帐簿
!|up"T I account collected in advance 预收款项
|R1T;J<[ account current book 往来帐簿
>
K?OsvX account of after-acquired property 事后取得的财产报告
P#7=h:.522 account of defaulter 拖欠帐目
^sB0$|DU account payable 应付帐款
H>A6V Du account payee only [A/C payee only] 只可转帐；存入收款人帐户
a6-.|tt#t account receivable 应收帐款
I}m2 0|vv account receivable report 应收帐款报表
P:t .Nr" account statement 结单；帐单；会计财务报表
FF~r&h8H account title 帐户名称；会计科目
!1fZ7a accountant's report 会计师报告
;0Pv49q Accountant's Report Rules 会计师报告规则
z}B 39L accounting and auditing procedure 会计与审计程序；会计与核数程序
1"L"LU' Accounting Arrangements 《会计安排》
tM^4K r~o, accounting basis 会计基础
~7 U~ accounting by Official Receiver 破产管理署署长呈交的帐目
HA*L* :0 Accounting Circular 《会计通告》
P.q zP/Ny accounting class 会计类别
g (WP accounting date 记帐日期；会计结算日期
#,u|*O: accounting for money 款项核算
31@Lr[! Accounting Officer 会计主任
U!`iKy- accounting period 会计报告期；会计期
`/ayg:WSU accounting policy 会计政策；会计方针
(Xcy/QT accounting practice 会计惯例
CF2Bd:mfZ accounting principle 会计准则
0=#>w_B accounting record 会计记录
kQ}n~H n accounting report 会计报告
-X~mW
Accounting Services Branch [Treasury] 会计事务部〔库务署〕
p*&0d@' r Accounting Society of China 中国会计学会
o]Rlivahm accounting statement 会计报表
4uo`XJ uQ accounting system 会计制度；会计系统
hg(<>_~ accounting transaction 会计事项；帐务交易
P=5+I+ accounting treatment 会计处理
`}$o<CJ accounting year 会计年度
kB> ~Tb0 accretion 增值；添加
=i&,I{3 accrual 应计项目；应累算数目
z.!N|"4yr accrual basis 应计制；权责发生制
EP 4]#]5 accrual basis accounting 应计制会计；权责发生制会计
R2gV(L (!! accrue 应累算；应计
C=/B\G/.9 accrued benefit 应累算利益
1J4Pnl+hN accrued charges 应计费用
+ti ?7|bK< accrued cumulative preference share dividend 应累算的累积优先股股息
0{|HRiQH9+ accrued expenses 应累算费用
O,%,dtD[a accrued interest payable 应付利息；应计未付利息
Z0 jgUq`r accrued interest receivable 应收利息；应计未收利息
67YC;J]n=z accrued right 累算权益
=d<RgwscJ accruing profit 应累算的利润
6JDHwV accumulated fiscal reserve 累积财政储备
uv27Vos accumulated profit 累积利润；滚存溢利
.mt%8GM accumulated reserve 累积储备
g 4$(%] accumulation of surplus income 累积收益盈余
Ve3z5d:^ acquired assets 既得资产
3 /@z4:p0R acquisition 收购；购置；取得
6(Pan% acquisition cost 购置成本
ds(?:zx# acquisition expenses 购置费用
rNii,_ acquisition of 100% interest 收购全部股权
~ly s acquisition of control 取得控制权
r8J 7zTD& acquisition of fixed assets 购置固定资产
xi =ApwNj acquisition of shell “买壳”
t>I.1AS acquisition price 收购价
/Hyz]46 act of God 天灾
o )AwM" acting partner 执事合伙人
$'4 98%K2 active market 买卖活跃的市场；交投畅旺的市场；旺市
\=A A,Il active partner 积极参与的合伙人
(~=.[ Y active trading 交投活跃
QEhn actual circulation 实际流通
z %%O-1 actual cost 实际成本
Yf w>x[#e actual expenditure 实际开支；实际支出
4VWk/HK- ! actual income 实际入息；实际收入；实际收益
'4[=*!hs! actual market 现货市场
d,V#5l-6 actual price 现货价；实际价格
//q(v,D%Q actual profit 实际利润
$zM shLT actual quotation 实盘；实际价位；实际报价
5&&4- actual year basis 按实际年度计算
PgWWa*Ew actuals 实货
=|S%Rzsk actuarial investigation 精算调查
V&M*,#(? actuarial principle 精算原则
1cLtTE actuarial report 精算师报告
d;Vy5 9}eY Actuarial Society of Hong Kong 香港精算学会
%9J@##+ actuarial valuation 精算师估值
qTd[Da G# actuary 精算师
u0q$ `9J ad referendum agreement 暂定协议；有待覆核的协定
{LO Pm1K8Y ad valorem duty 从价税；按值征税
z-5`6aE9< ad valorem duty system 从价税制
?Z7`TnG$uf ad valorem fee 从价费
Je1d|1!3 ad valorem tariff 从价关税
hmO2s/~ additional allowance 额外免税额
5Q?Jm~H9 additional amount for unexpired risk 未过期风险的额外款额
_FY&XL= additional assessable profit 补加应评税利润
Km`
SR^&\ additional assessment 补加评税
g* q# VmE additional commitment 额外承担
U(#<D7} additional commitment vote 额外承担拨款
py*22Ua^ additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
+I3jI < additional dependent parent allowance 供养父母额外免税额
=ejj@c additional provision 额外拨款
2$JGhgDI additional stamp duty 附加印花税
rs&]46i/p additional tax 补加税罚款；补加税款
1i76u!{U Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
x sryXex; adjudged bankrupt 被裁定破产
KA5)]UF`l adjudicated bankrupt 裁定破产人
ef5)z }B adjudication fee 裁定费；评定印花税额手续费；评估契据费
2/ LSB8n| adjudication of bankruptcy 裁定破产；宣告破产
m&UP@hUV- adjudication of insolvency 裁定无力偿还债务
/` *{57/3 adjusted actual 经调整的实数；调整后的实数
Ms{";qiG adjusted current assets 经调整的流动资产；调整后的流动资产
:C~Ar] adjusted figure 经调整的数字；调整后的数额
{3~VLdy adjusted liabilities 经调整的负债；调整后的负债
T*z]<0E] adjusted loss 经调整的亏损；调整后的亏损
#~*v##^vFH 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
Da=EAG-{7 adjusted profit 经调整的利润；调整后的利润
[XfR`@ adjusted surplus 经调整的盈余额；调整后的盈余额
/{i~CGc ;" adjusted value 经调整的价值；调整后的价值
> H!sD\b adjustment 调整；修订；理算〔保险〕
)ZG;. j
adjustment centre 调剂中心
D yo v}y adjustment lag 调整过程的时间差距；调整时差
RLmO g{L adjustment mechanism 调整机制
{Su?*M2y adjustment of loss 亏损调整
3db{Tcn\@] adjustment process 调整过程；调整程序
37#&:[w> adjustment range 调整幅度
h )KHc/S administered exchange rate 受管制汇率
M tN>5k c Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
DXFu9RE\{ administration expenses 行政费用
BuJo W@) administration fee 手续费；行政费
^9g$/8[^c_ administration in bankruptcy 破产管理
sVLvnX, administration order 遗产管理令
m|a9T#B( administrator 管理人；遗产管理人
XH% L] administrator of the estate 遗产管理人
Ot=j wvw admission of debt 债项承认书
g 9_ zkGc7 admission of proof 接纳债权证明
@,vmX
z advance 放贷款项；垫付款项；预支款项；预付款项
*;7y5ZJ advance account 暂支帐目；预付款帐户
L$Zj MJ advance compensation 预付补偿金
eA/n.V$z advance from shareholder 股东垫款
2;}leZ@U advance pending reimbursement 预支以待日后付还
jk Aj YR . advanced economy 先进经济体系
XHr*Rs.[= advancement 预付；预付财产
/x<g$!` X advances warrant 垫款令
2w?q7N% advancing 贷出
? YhDjQs adverse balance 逆差
rPV
Q#iB adverse exchange 逆汇
`+7F H advertisement addressed to shareholders 在报章刊登的致股东通告
j{@O %fv= advice for collection 托收通知书
( xs'D4 advice of drawing 提款通知书；汇票通知书
-9Q(3$} advice of payment 付款通知
A ~zn; Advisory Committee [Securities and Futures Commission]
;Rrh$Ag 谘询委员会〔证券及期货事务监察委员会〕
SeX ]|?D Advisory Committee on Diversification 经济多元化谘询委员会
o2 /:e affidavit 誓章；遗产申报誓章
]z'&oz affidavit of no receipt 述明无收款的誓章
9^gYy&+>6] affiliate 联号；联营公司；附属公司
vgfC{]v<W] affiliated company 附属公司；联号；联营公司
=Tj{)=^/# affirmation [estate duty] 非宗教式宣誓〔遗产税〕
-^_m(@A<~ affordability 负担能力
l=@ B 'a African Development Bank [AfDB] 非洲开发银行
E)"19l|}B after-acquired property 事后取得的财产
u?osX; 'w after-hours dealing 市后交易
Ltlp9 S after-tax profit 税后盈利；税后利润；税后溢利
K9!HW&?<| agency agreement 代理协议
7CIN!vrC|1 agency expenses 代理机构的开支
TO wd+]B agency fee 代理费
UhxM85M;x Agency Law 《代理法》
> I2rj2M# agent 代理人；承销人
-IPo/?} agent of company 公司代理人
^Hd[+vAvR agent's fee 代理人费；经纪费
#mxOwvJ aggregate 总计；总数；总体数字
r $7 . aggregate amount 总款额；总额
YI QD 9 aggregate assets and liabilities 总体资产与负债
2qM iX|Y aggregate at constant price 按固定价格计算的总体数字
!3Q0Ahf aggregate demand 总需求
hFtV\xF K aggregate gross position 总持仓量
gf|uZ9{ aggregate limit 总限额
p{f R$- d aggregate of salaries tax 合计薪俸税
8-Abg :) aggregate performance 总体表现；总体业绩
Q$%apL aggregate supply 总体供应
_~kw^!p>Kr aggregate surplus 总盈余
*"%TAe7?~+ aggregate total 整体总额
!fh (k aggregate value 总值；合计价值
AdX))xgl aggregated basis 合计基准
5`;SI36" aggregated net chargeable income 合计应课税入息实额
6'qkD< aggregation 合并计算；合计；总和
`Os=cMR
aggregation of incomes of husband and wife 夫妇入息合并计算
Z,& O8Jelf aggregation of property 财产的总和
{u'szO}k agio 差价；贴水
Q(|@&83]. Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
s~M4. 06P Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
aZ#FKp^8H 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
^q7V%{54 Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
%hB-$nE 《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》
1d^~KBfv Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
~_ T Hvx1 《香港政府和大韩民国政府关于相互促进和保护投资协定》
n,N->t$ i agreement for a settlement 授产协议
,d"T2Hy agreement for assignment 转让协议
-hd agreement for sale 售卖协议；买卖协议
_l
d.Xmvd agreement for sale and purchase 买卖协议
"?"
: agreement for the payment of interest 支付利息协议
Y}~sTuWU agreement for the repayment of money 还款协议
r,5e/X agreement of reinsurance 再保险协议
1p&.\ ^ Agricultural Bank of China 中国农业银行
uGU 2 air passenger departure tax 飞机乘客离境税
Sd +5Uf ` Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
|G j.E airport tax 机场税
kmQ:wf: alcohol duty 酒精税
5Xq+lLW> alienation 让与；让渡；转让
}%g[1
#%( alimony 生活费；赡养费
x Idb9hm< All Ordinaries Index [AOI] 所有普通股指数
+a,SP
all risks 全险；综合险
m&)/>'W All Sales Record for Stock Market 《股票市场成交报告》
]_KWN$pd Allied Capital Resources Limited 新联财务有限公司
:;$MUOps all-items index [Consumer Price Index] 总指数〔消费物价指数〕
B'Yx/c&n allocation letter 拨款信件
x]^d'o:cDP allocation of fund 分配款项；预留款项
WQ|Ufl; allocation of profit 利润分配；溢利分配
x39tnf/F allocation warrant 拨款令
`M@ESA (e allotment 分配；配股
X3:1KDVsV allotment notice 股份配售通知；配股通知
1k[_DQ=^l1 allotment of shares 股份分配
`?VK(<w0q allowable 可获宽免；免税的
<ZC .9 allowable business loss 可扣除的营业亏损
"x$@^ allowable expenses 可扣税的支出
FZ*"^=)`G allowance 免税额；津贴；备抵；准备金
dc$ zW^i allowance for debts 债项的免税额
kZ9Gl!g allowance for depreciation by wear and tear 耗损折旧免税额
E|=x+M1sH allowance for funeral expenses 殡殓费的免税额
;qmnG3;Q allowance for inflation 为通货膨胀而预留的款项；通胀准备金
e $L C allowance for repairs and outgoings 修葺及支出方面的免税额
u`ir(JIj] allowance to debtor 给债务人的津贴
[R]V4Hb alteration of capital 资本更改
|d0 X1( alternate trustee 候补受托人
[^"}jbn/ amalgamation 合并
G|c jI* ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
@ &jR^` Y. ambit of charges 征税范围；收费范围
# X (2 amended valuation 经修订的估值
L*0YOE%=]
American Commodities Exchange 美国商品交易所
,='Ihi American Express Bank Limited 美国运通银行
[s}W47N1 American Stock Exchange 美国证券交易所
HT7,B(.} amortization 摊销
xQR/Xp!h amount due from banks 存放银行同业的款项
fh#:j[R4e amount due from banks abroad 存放海外银行同业的款项
8\J$\Edv amount due from holding companies 控股公司欠款
" 6,fIsU amount due from local banks 存放本港银行同业的款项
r CJ$Pl9R amount due to banks 银行同业的存款
Zma;An6 amount due to banks abroad 海外银行同业的存款
Z~:)hwF amount due to holding companies 控股公司存款
\Z.r Pq amount due to local banks 本港银行同业的存款
LWr YK i amount due to outport banks 外埠银行同业的存款
B:>:$LIL amount for note issue 发行纸币的款额
5;`Ot2 amount of bond 担保契据的款额
N8]DzE0% amount of consideration 代价款额
|5>Tf6 $( amount of contribution 供款数额
'a(y]QG amount of indebtedness 负债款额
0>[]Da} amount of principal of the loan 贷款本金额
:k9T `Aa] amount of rates chargeable 应征差饷数额
"8Dm7)nB amount of share capital 股本额
6AIqoX*p amount of sums assured 承保款额
jHEP1rNHE amount of variation 变动幅度
B9(w^l$kZ| amount of vote 拨款数额
wOH:'sk[" amount payable 应付款额
o0Teect= amount receivable 应收款额
O%%Q./oh Amsterdam Stock Exchange 阿姆斯特丹证券交易所
Q8m~L1//S analysis 分析
gX " ancillary risk 附属风险
7\@c1e *e
annual account 周年帐目；周年帐目报表；年度决算；年结
p3_
Qx annual accounting date 年结日期
`yR/M"u6T annual allowance 每年免税额；年积金；年度津贴；年津
@@ j\OR annual balance 年度余额
UV(`. annual disposable income 每年可动用收入
p,=IL_ annual estimates 周年预算
8{W l annual fee 年费
(
yLu= annual general meeting 周年大会
-axKnfj annual growth rate 年增率；每年增长率
\: ZDY(>1 annual long-term supplement 长期个案每年补助金
[l=@b4Og annual pensionable emolument 可供计算退休金的年薪
p$"~v A . annual report 年报
(ot,CpI(I Annual Report on the Consumer Price Index 《消费物价指数年报》
u.E>d9 annual return 周年报表；周年申报表；每年报税表格
I(UK9H{0$ Annual Return Rules 《周年报表规则》
7<Lu L annual review of consumer prices 每年消费物价回顾
l#uF%;GDX annual roll-forward basis 逐年延展方式
j6s j 2D annual salary 年薪
?* ~4~ZE E annual statement 年度报表；年度决算表
2fdN@iruB 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
23|JgKuA annuitant 年金受益人
Zzlt^#KLx annuity 年金
,t_&tbf3 annuity contract 年金合约
R(t%/Hvs$ annuity on human life 人寿年金
}
e w {WD antecedent debt 先前的债项
F OD'&Yb& ante-dated cheque 倒填日期支票
B<~ AUf*y anticipated expenditure 预期开支
7( 5 d$ W anticipated net profit 预期纯利
;nl J D# anticipated revenue 预期收入
rHk(@T.] anti-inflation measure 反通货膨胀措施
,7$&gx>2& anti-inflationary stance 反通货膨胀立场
dkC_Sh{ apparent deficit 表面赤字
aGW O3Nk apparent financial solvency 表面偿债能力
0~<?*{~ apparent partner 表面合伙人
-Tvnd, application for personal assessment 个人入息课税申请书
Wrbv<8}%c application of fund 资金应用
RrLj5 Jq application to release as liquidator and to destruct the books of accounts and documents
vEjf|-Mb9 申请免除清盘人职务及毁灭帐簿与文件
: xg
J2 appointed actuary 委任精算师
gHgqElr( appointed auditor 委任核数师；委任审计师
foPM5+.G appointed trustee 委任的受托人
u /k'
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I3Co apportioned pro rata 按比例分摊
"[/W+&z[~ apportionment 分配；分摊
`?T::&` Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
@Y,t] apportionment formula 分摊方程式
wg_Z@iX apportionment of estate duty 遗产税的分摊
bv41et+Kb appraisal 估价；评估
wo62 R&ac appreciable growth 可观增长
Obu 6k[BE. appreciable impact 显着影响
ir h Z appreciable increase 可观增长
.WeSU0XG appreciation 增值；升值
yC@PMyE] appreciation against other currencies 相对其他货币升值
DI/d(oFv` appreciation of the exchange value of Hong Kong dollar 港元汇值上升
3]i w3M appreciation tax 增值税
^0"fP G` appropriation 拨款；拨用；拨付
/0`E ux\ appropriation account 拨款帐目
+dCR$<e9r Appropriation Bill 拨款法案
nzO -\`40 appropriation-in-aid system 补助拨款办法
[6\O
<-? approved assets 核准资产
5k=04=Iyh# approved basket stock 认可一篮子证券
;"f9 "
approved budget 核准预算
`?^< r%*F. approved charitable donation 认可慈善捐款
Gqq< -drR approved charitable institution 认可慈善机构
'oGMr=gp<& approved currency 核准货币；认可货币
XiV*d 06{ approved estimates 核准预算
;B< rw ^h5 approved estimates of expenditure 核准开支预算
8 bw, dBN approved overseas insurer 核准海外保险人
ao7M([ff approved overseas trust company 核准海外信托公司
vWW Q/^ approved pooled investment fund 核准汇集投资基金
w@mCQ$ approved provident fund scheme 认可公积金计划
RY l{89 approved provision 核准拨款
]=3hH+1 a approved redeemable share 核准可赎回股份
)4o k@^. approved regional stock 认可地区性证券
o7gZc/?n approved retirement scheme 认可退休金计划
Dd
OK& approved subordinated loan 核准附属贷款
)#Ecm<.^ arbitrage 套戥；套汇；套利
X+;#^A3 arbitrageur 套戥者；套汇者
>y}> 5kv arbitrary amount 临时款项
a@_n>$LZL arrangement 措施；安排；协定
mE+=H]`.p arrears 欠款
)MV `'i arrears of pay 欠付薪酬
J>hjIN arrears of revenue 逾期未收税款；逾期未收的帐项
;p,Kq5 ,l articles of association 组织章程；组织细则；组织章程细则
SA"4|#3>7 Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
D41. $t[ ascertainment of profit 确定利润
V1i^# ; "Asia Clear" “亚洲结算系统”
0/fwA p Asia Commercial Bank Ltd. 亚洲商业银行有限公司
lh\ `9F: Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
i*xVD`x ~ Asian Development Fund [ADF] 亚洲发展基金
!! 6@r|. Asian dollar bond 亚洲美元债券
2#R0Bd Asian dollar market 亚洲美元市场
G=Xas"| Asian dollar rate 亚洲美元利率
cri-u E? Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
@Rd`/S@ Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
3"HEXJMc asked price 沽盘；喊价；索价；卖方报价
< A`srmS? assessable income 应评税入息
wlwgYAD assessable loss 应评税亏损
#pD=TMefC assessable profit 应评税利润
I]#x0 ?D assessable value 应评税值
SQ/}K8uZ assessed profit 估定利润
'\pS Up assessed value 经评估价值
2_6@&2 assessment 评税；评定；估价；评税单
g |]Hm* assessment number 评税编号；估价编号
s2tNQtq 0W assessment of additional tax 补加税评税
@q|c|X:I assessment of performance 业绩评估；实绩评价
1"l48NL L| Assessor 评税主任
=m;cy0)) asset price bubbles 资产价格泡沫
YEiw ! asset-backed securities 具资产保证的证券
Ch=jt*0 assets accretion 资产增值
UHI<8o9 assets and liabilities 资产与负债
U
d+6 =Us{ assets betterment statement 资产递增表；资产改进表
-t*P=V|@ assets lending 实物放款；有抵押贷款
;P8.U( assets of the company passing on the death 死者去世时转移的公司资产
N]I:: assets pledged as security for liabilities 用作负债抵押的资产
[ 7{cf`C assets portfolio 资产投资组合
`j6O assets price 资产价格
?;rRR48T9E assets quality 资产质素
(>\4%(pnD assets realization 资产变现
w!UIz[ajI assets refinancing arrangement 资产再集资安排
e9F+R@8 assets securitization 资产证券化
?R @u'4yK assets situated outside Hong Kong 在香港以外地方的资产
On ;7 assets stripping 削减资产；拆卖资产
o~x49%X <c assets value 资产值
AB.ZmR9| assignee 承让人
L3S29-T assignment 转让；转让书；转让契
m7cG ]a~ a assignment of interest 权益转让
7U)w\A;~ assignment of letters patent and trade mark 专利证书及商标转让
$ 3Sm? assignment of property 物业转让；物业转让书
U@".XIDQ assignment right 转让权
PmUq~YZ7 assignor 转让人
n}J!?zZc associate 有联系的人；有关连人士；相联者；合伙人；联系人
>Qf`xU Z Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
-+Ox/>k associate member 附属会员
V4<f4|IL associated body corporate 相联法人团体
M r~IVmtf associated company 相联公司；联属公司
F@xKL;'N74 associated corporation 相联法团
Zyr Vv\' Association of Chartered Certified Accountants [ACCA] [United Kingdom]
AHplvksb 公认会计师公会〔英国〕
pQCW6X Association of Futures Exchange Brokers 香港期货经纪协会
?J5E.7o Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
k~iA'E0- association of underwriters 承保人组织
NE?tf j assumption of control 接管
*)T7DN8 assurance 担保；保险；转易；转易书
e$-Y>D d assurance of interest 权益的转易
c*V/2"
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/,9n1| FrG at a discount 按赔价计算；按贴水价格计算；打折扣
k znm$2 b at a premium 按溢价计算；按升水价格计算
&*qAB)* * at call 通知付款；按通知
\lpvRZ\L&g at constant market price 按固定市价计算
l Ztw[c at constant price 按固定价格计算
:W[d&e at cost 按成本计算
V4?]NFK at current market price 按当时市价计算；按现时市价计算
)tx!BJiZ[ at current price 按当时价格计算；按现时价格计算
:w9s bW at factor cost 按要素成本计算；按生产要素成本计算
Y-v6M3$ at money-of-the-day price 按付款当日价格计算
1{CVd m<9 at or better 按指定或较佳价位〔买卖指令〕
q:P44`Aq at par 按面值计算；平价
)Q~K\bJf at sight 见票即付
xtd1>| at the close 按收市盘
UmP\ ; at the opening 按开市盘
s WMY
Lo attestation 见证；见证条款
o[k,{`M0 at-the-money option 平价期权
%xwtG:IKEV attorney 受权人；受托代表人
u/HNXJ7M`9 attornment 新拥有人承认书
^4
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'Fa~l'G7X attributable share value 可归属股份价值
8sU}[HH*1 Auckland Stock Exchange 奥克兰证券交易所
Y-P?t+l auction 拍卖
b59NMGn auctioneer 拍卖商
!@f!4n.e|I audit 审计；核数
+Y440Tz Audit Commission 审计署
K]> X31Ho Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
oN.#q$\` k 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〕
3Ebkq[/*% audit review 帐目审查
3\?yjL^ Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
,Y27uey{wa audited account 审计帐目；经审计的帐目
g$9s} \6B audited annual account 经审计的周年帐目
'+\.&'A audited balance sheet 经审计的资产负债表
6z1>(Za7> auditor 核数师；核数主任；审计师
Z:< 6Ck auditor's certificate 核数师证明书；审计师证明书
0' II6,: auditor's report 核数师报告；审计师报告
l\t<_p/I)^ Aussie bond 澳元债券
HhT6gJWrU austerity budget 紧缩预算
f5vsxP)Y[ Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
b^&nr[DC Australia All Ordinaries Index 澳洲所有普通股票指数
7HEUmKb" Australian Dollar [AUD] 澳元
$McbVn)~f Australian Options Market 澳大利亚期权市场
6c Td
SE Australian Securities Commission 澳洲证券事务监察委员会
) uH#+IU Australian Society of Certified Practising Accountants 澳洲执业会计师公会
5H/D~hr& Australian Stock Exchange 澳大利亚证券交易所
]|K@ 0, Austrian Schilling [ATS] 奥地利先令
e~Z>C>J authentication 认证；鉴证
b,-qy JW6 authority to purchase 委托购买证；委购书
0)9'x)l: authorization 认可；核准；授权；授权书
"S0WFP\P+ authorization by direction 指示授权
JX2@i8[~ authorization by instruction 指令授权
W< :7z authorization by warrant 令状授权
Nr0}*8#j authorization of unit trust 单位信托的认可
7\Wq :<JL authorized agent 指定代理人
PG '+vl authorized capital 法定资本
yxL(mt8 authorized clerk 出市员
;Km74!.e7 authorized dealer 认可交易商
{*t0WE&1t authorized financial institution 认可财务机构
Y
#6G&)M authorized fund 认可基金
M%1wT9 authorized fund house 获授权的基金公司；认可基金公司
bv4G!21]*; authorized institution 认可机构
"tg ?V authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
Tj,1]_`=V$ authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
o_on/{qz authorized insurer 获授权保险人；获认可承保人
-gy@sSfvkv authorized investment 特准投资项目
l5CFm8% authorized person 获授权人
{|/y/xYgy' authorized representative 获授权代表
:B5M#D!dO authorized share capital 法定股本
i>= !6Hu2 automated quotation system 自动报价系统
(2p <I)t Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
<%:,{u6 自动交易系统〔香港期货交易所有限公司〕
|lVoL.Z,0 automatic adjustment mechanism 自动调整机制
% H8s_O automatic adjustment system 自动调整系统
N9 gbj%+ Automatic Clearing House 自动票据交换所
}ujl 2uhM automatic exchange rates accumulation system 自动化汇率累集系统
h5VZ-v_j Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
{K42PmQL automatic teller machine [ATM] 自动柜员机
!5=S 2<UX autopay 自动转帐
%g{<EuK]p available assets 可用资产
xHi.N*~D available fiscal reserve 现存财政储备
0XUWK@)P available profit 可用利润
KBy *QA Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
KVZ-T1K average 平均；平均数；海损
y8CH=U[ average basic salary 平均基本薪金
oS Apa average consumer expenditure 平均消费开支；一般消费开支
h YEUiQ average cost 平均成本
QK@[ b3-h1 average cost of land production 增辟土地平均成本
Zsx\GeE%:
average daily turnover 平均每日成交额
])H[>.?K average daily wage rate 平均每日工资率
a ?ux average expenditure pattern 平均开支模式
VVDd39q average growth rate 平均增长率
1CpIK$/ average net fixed assets 固定资产平均净值
U6yZKK average of relatives 相对价格平均数
yZw5?{g@ average price 平均价格
Rr6}$]1 average propensity to consume 平均消费倾向；一般消费倾向
>Eqr/~Q average propensity to save 平均储蓄倾向；一般储蓄倾向
|++\"g average rate 平均率
*^Xtorqo average revenue 平均收入；平均收益
k{- #2Qz average stock 平均库存；平均存货
P QA}_o average yearly rent 平均年租
V"DilV$v avoidance of double taxation 避免双重课税
?5jq)x d2 avoidance of tax 避税
