A:
y1P KoN|K A share Ａ股；甲类股份
.r!:` 6 abatement of tax 减税；减扣免税额
JI-q4L| ABN AMRO Bank N.V. 荷兰银行
2@WF]*Z above-the-line expenditure 线上项目支出；经常预算支出
`h+ia/ above-the-line receipt 线上项目收入；经常预算收入
wlr/zquAE9 ABSA Asia Limited 南非联合亚洲有限公司
R:HF~} absolute change 绝对数值变更
cd,)GF absolute expenditure 实际开支
H/m -$;cF3 absolute guideline figure 绝对准则数字
CbTYt6DC absolute interest 绝对权益
6u^M fOc absolute order of discharge 绝对破产解除令
rxtp?|v9 absolute profit margin 绝对利润幅度
r <4FF= absolute value 实值；绝对值
7kapa59 absolutely vested interest 绝对既得权益
< wV?B9j absorbed cost 已吸收成本；已分摊成本
]F
kLtq absorption 吸收；分摊；合并
Ym
IVtQ absorption rate 吸收率；摊配率；分摊率
XUeBK/aQ{ ACB Finance Limited 亚洲商业财务有限公司
g}nlb.b]{m acceptable form of reciprocity 合理的互惠条件
LO{{3No acceptable rate 适当利率；适当汇率
w7}m
T3p,) acceptance agreement 承兑协议
]&%_Fpx acceptance for honour 参加承兑
C8i6ESmU acceptor 承兑人；接受人；受票人
1B +uv0lA acceptor for honour 参加承兑人
q]+'{Ci@ accident insurance 意外保险
Ru8k2d$B Accident Insurance Association of Hong Kong 香港意外保险公会
nE+OBdl accident insurance scheme 意外保险计划
tM3eB= .* accident year basis 意外年度基准
D4WvRxki accommodation 通融；贷款
kx=.K'd5H accommodation bill 通融票据；空头票据
Cw "Y=` accommodation party 汇票代发人
pX3Q@3,$ account balance 帐户余额；帐户结余
mEsOYIu{ account book 帐簿
Nb/W+& y account collected in advance 预收款项
f,{O%*PUA account current book 往来帐簿
h , ;f6 account of after-acquired property 事后取得的财产报告
?h)Z ;,} account of defaulter 拖欠帐目
v :0. account payable 应付帐款
~_^# /BnAl account payee only [A/C payee only] 只可转帐；存入收款人帐户
k fS44NV account receivable 应收帐款
` 0a=A#]1o account receivable report 应收帐款报表
/Zs ;dam account statement 结单；帐单；会计财务报表
1s5F jD?M account title 帐户名称；会计科目
lJHV c"*/ accountant's report 会计师报告
^b)8l Accountant's Report Rules 会计师报告规则
K4938
v accounting and auditing procedure 会计与审计程序；会计与核数程序
YB{hQ<W Accounting Arrangements 《会计安排》
ht _fbh(l accounting basis 会计基础
P)bS ;w\(Y accounting by Official Receiver 破产管理署署长呈交的帐目
f4A evh: Accounting Circular 《会计通告》
uN1(l}z$ accounting class 会计类别
1I< <`7' accounting date 记帐日期；会计结算日期
kGbtZ} W accounting for money 款项核算
&c< 0 g`x Accounting Officer 会计主任
a?#v,4t^ accounting period 会计报告期；会计期
!qe ,& JL accounting policy 会计政策；会计方针
!.>TF+] accounting practice 会计惯例
Q
_Yl:c accounting principle 会计准则
LPr34BK accounting record 会计记录
R$qp3I accounting report 会计报告
#4uuT?! Accounting Services Branch [Treasury] 会计事务部〔库务署〕
Sb@:ercC, Accounting Society of China 中国会计学会
xW92 ZuzSH accounting statement 会计报表
?2h)w=dO accounting system 会计制度；会计系统
J+oK:t zt8 accounting transaction 会计事项；帐务交易
M(>" e*Pi
accounting treatment 会计处理
}T([gc7 ~ accounting year 会计年度
U1zcJ l^ accretion 增值；添加
m]t`;lr< accrual 应计项目；应累算数目
P~Ss\PT accrual basis 应计制；权责发生制
4L Y
kK/: accrual basis accounting 应计制会计；权责发生制会计
-yKx"Q9F accrue 应累算；应计
]; c JIa accrued benefit 应累算利益
+ ;u<tA
accrued charges 应计费用
)+
}\NCFh accrued cumulative preference share dividend 应累算的累积优先股股息
(6##\}L& 9 accrued expenses 应累算费用
:H/ CiN accrued interest payable 应付利息；应计未付利息
daamP$h9 accrued interest receivable 应收利息；应计未收利息
KI&+Zw4VL accrued right 累算权益
SymBb}5 accruing profit 应累算的利润
bF'Y.+"dr accumulated fiscal reserve 累积财政储备
C4vmgl& accumulated profit 累积利润；滚存溢利
3|1ug92
accumulated reserve 累积储备
Jo%5 NXts4 accumulation of surplus income 累积收益盈余
.~J}80a/ acquired assets 既得资产
dUAZDoLi acquisition 收购；购置；取得
:oRR1k acquisition cost 购置成本
|8,|>EyqK acquisition expenses 购置费用
J,@SSmJ` acquisition of 100% interest 收购全部股权
"[W${q+0x acquisition of control 取得控制权
s^:8bFn9$ acquisition of fixed assets 购置固定资产
' ~-JR> acquisition of shell “买壳”
Af'L=0 acquisition price 收购价
p9c`rl_N act of God 天灾
ID+ o6/V8 acting partner 执事合伙人
r3.A! *! active market 买卖活跃的市场；交投畅旺的市场；旺市
M[aF3bbN active partner 积极参与的合伙人
1eiV[z$? active trading 交投活跃
3{wr*L1%-~ actual circulation 实际流通
3Yu1ZuIR actual cost 实际成本
A6D.bJ) actual expenditure 实际开支；实际支出
_^{!`*S actual income 实际入息；实际收入；实际收益
p6=L}L actual market 现货市场
=3KK/[2M actual price 现货价；实际价格
.9r+LA{ actual profit 实际利润
;IklS*p] actual quotation 实盘；实际价位；实际报价
V5 $J actual year basis 按实际年度计算
<HReh>)[ actuals 实货
j SLC L' actuarial investigation 精算调查
y*i_Ec\h actuarial principle 精算原则
Ln~Z_! actuarial report 精算师报告
GTvp)^ h Actuarial Society of Hong Kong 香港精算学会
]`[r=cG actuarial valuation 精算师估值
RZwjc<T actuary 精算师
$:|z{p ad referendum agreement 暂定协议；有待覆核的协定
ldEZ _g^ ad valorem duty 从价税；按值征税
C?I vXPlV ad valorem duty system 从价税制
8=XfwwWHy< ad valorem fee 从价费
+n#kpi'T ad valorem tariff 从价关税
WJCh{Xn%* additional allowance 额外免税额
uK_ Q l\d additional amount for unexpired risk 未过期风险的额外款额
aI8k:FK" additional assessable profit 补加应评税利润
ssdpwn' additional assessment 补加评税
'<(S*&s additional commitment 额外承担
)C
\ %R additional commitment vote 额外承担拨款
%Pl
7FHfB additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
h!c6]D4!L additional dependent parent allowance 供养父母额外免税额
w.tQ)x1h additional provision 额外拨款
]
T `6Hz! additional stamp duty 附加印花税
JPeZZ13sS additional tax 补加税罚款；补加税款
\2$-.npz Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
h( lkC[a& adjudged bankrupt 被裁定破产
p8yn? ~]^ adjudicated bankrupt 裁定破产人
U%E 6"Hg adjudication fee 裁定费；评定印花税额手续费；评估契据费
Dm=d
adjudication of bankruptcy 裁定破产；宣告破产
SkGh@\ adjudication of insolvency 裁定无力偿还债务
0I|IL]JL adjusted actual 经调整的实数；调整后的实数
|$$gj[+^ adjusted current assets 经调整的流动资产；调整后的流动资产
#.
mc+n:I adjusted figure 经调整的数字；调整后的数额
[(%6]L} adjusted liabilities 经调整的负债；调整后的负债
>FrF"u:kM adjusted loss 经调整的亏损；调整后的亏损
N #C"@,}Y 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
WD"3W)! adjusted profit 经调整的利润；调整后的利润
5f.G^A: _X adjusted surplus 经调整的盈余额；调整后的盈余额
)e,Rp\fY$ adjusted value 经调整的价值；调整后的价值
m 6V:x/'= adjustment 调整；修订；理算〔保险〕
+kh#Jq. adjustment centre 调剂中心
# X~{p4Lr adjustment lag 调整过程的时间差距；调整时差
Kk?]z7s-4 adjustment mechanism 调整机制
l)JNNcej adjustment of loss 亏损调整
K|Q|v39{b adjustment process 调整过程；调整程序
=\jp%A1$
adjustment range 调整幅度
ql
Z() administered exchange rate 受管制汇率
' %JIc~LJ Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
8H0d4~Wg administration expenses 行政费用
e|ChCvk administration fee 手续费；行政费
cP >MsUZWl administration in bankruptcy 破产管理
)s @ }|` administration order 遗产管理令
k91ctEp9> administrator 管理人；遗产管理人
R-lB.9e#M administrator of the estate 遗产管理人
z]P =>w admission of debt 债项承认书
(X!?#)fyn admission of proof 接纳债权证明
C~C}b advance 放贷款项；垫付款项；预支款项；预付款项
]QB<N|ps advance account 暂支帐目；预付款帐户
(eTe`
advance compensation 预付补偿金
mkJC *45 advance from shareholder 股东垫款
B@R3j advance pending reimbursement 预支以待日后付还
1e Wl:S} advanced economy 先进经济体系
+9 Uo<6} advancement 预付；预付财产
L^}i7nJ advances warrant 垫款令
RbexsBq advancing 贷出
3*N-@;[>b adverse balance 逆差
{J`]6 ba adverse exchange 逆汇
Y[oNg>Rz advertisement addressed to shareholders 在报章刊登的致股东通告
{9yv3[f3 advice for collection 托收通知书
T]&%
KQ advice of drawing 提款通知书；汇票通知书
~; m3i3D advice of payment 付款通知
^TC<_]7 Advisory Committee [Securities and Futures Commission]
-ahSFBZlg 谘询委员会〔证券及期货事务监察委员会〕
l4 @ Advisory Committee on Diversification 经济多元化谘询委员会
y" >_$ affidavit 誓章；遗产申报誓章
FiN^}Kh affidavit of no receipt 述明无收款的誓章
Eb9 eEa<W affiliate 联号；联营公司；附属公司
mM6g-)cV affiliated company 附属公司；联号；联营公司
=Gka;,n affirmation [estate duty] 非宗教式宣誓〔遗产税〕
g;N)K3\2 affordability 负担能力
80i-)a\n African Development Bank [AfDB] 非洲开发银行
]u;Ma
G=; after-acquired property 事后取得的财产
x1g0_&F after-hours dealing 市后交易
9qhX\, h after-tax profit 税后盈利；税后利润；税后溢利
5"x=kp>!d agency agreement 代理协议
_$wX HONt agency expenses 代理机构的开支
<=]wh |D agency fee 代理费
0nz=whS{ Agency Law 《代理法》
U"Gg
, agent 代理人；承销人
HnDz4eD agent of company 公司代理人
i_ ha^mq3 agent's fee 代理人费；经纪费
p};B*[ki aggregate 总计；总数；总体数字
[|
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aggregate amount 总款额；总额
PS" , aggregate assets and liabilities 总体资产与负债
7~g IOu aggregate at constant price 按固定价格计算的总体数字
&rdz({ aggregate demand 总需求
v# . %eF
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4G:?U6 aggregate limit 总限额
J%_m `? aggregate of salaries tax 合计薪俸税
9A i e$= aggregate performance 总体表现；总体业绩
3 ID 1> aggregate supply 总体供应
}8H_^G8 aggregate surplus 总盈余
pzkl ;"gK aggregate total 整体总额
>";I3S-t aggregate value 总值；合计价值
o09)esy aggregated basis 合计基准
\ O*8 % aggregated net chargeable income 合计应课税入息实额
XI4le=^EM aggregation 合并计算；合计；总和
*]L(,_:" aggregation of incomes of husband and wife 夫妇入息合并计算
)# ^5$5 aggregation of property 财产的总和
v/W\k.?q/ agio 差价；贴水
:h4Nfz( Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
&#k eI., Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
j|Q*L<J
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
aFC ma2 Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
@X _<y 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
8u j;RG Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
[,s{/32s 《香港政府和大韩民国政府关于相互促进和保护投资协定》
[ ?dsS$Y3 agreement for a settlement 授产协议
Hr?_ `: agreement for assignment 转让协议
/< OoZf+[ agreement for sale 售卖协议；买卖协议
aP#nK agreement for sale and purchase 买卖协议
k9V#=,K0 agreement for the payment of interest 支付利息协议
K,ccM[hu| agreement for the repayment of money 还款协议
8'niew
5d agreement of reinsurance 再保险协议
Ia> 07av Agricultural Bank of China 中国农业银行
b7thu5 air passenger departure tax 飞机乘客离境税
1MntTIT
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
^)qOILn airport tax 机场税
NuL.l__W alcohol duty 酒精税
}bU1wIW9I alienation 让与；让渡；转让
G*oqhep alimony 生活费；赡养费
(%bqeI!ob All Ordinaries Index [AOI] 所有普通股指数
)D _\~n/5 all risks 全险；综合险
5:oteNc3 All Sales Record for Stock Market 《股票市场成交报告》
cph&\
V2jt Allied Capital Resources Limited 新联财务有限公司
SFj:|S=v6j all-items index [Consumer Price Index] 总指数〔消费物价指数〕
#@ quuiYq allocation letter 拨款信件
w1#1s| allocation of fund 分配款项；预留款项
[iT*L) R4 allocation of profit 利润分配；溢利分配
m$ubxI) allocation warrant 拨款令
!Zr 9t|_ allotment 分配；配股
@ X$~{Vp__ allotment notice 股份配售通知；配股通知
/o$C=fDF allotment of shares 股份分配
riy @n<Z4 allowable 可获宽免；免税的
~>j5z&:& allowable business loss 可扣除的营业亏损
n86=1G:% allowable expenses 可扣税的支出
ZQY]c
allowance 免税额；津贴；备抵；准备金
W%6Y?pf)z allowance for debts 债项的免税额
nIckI!U#D allowance for depreciation by wear and tear 耗损折旧免税额
%%7~<=rk allowance for funeral expenses 殡殓费的免税额
2YS1%<-g* allowance for inflation 为通货膨胀而预留的款项；通胀准备金
T>$S&U allowance for repairs and outgoings 修葺及支出方面的免税额
^ UB *Q allowance to debtor 给债务人的津贴
ZxDh94w/ alteration of capital 资本更改
B7y^ )/ alternate trustee 候补受托人
oqXs2F amalgamation 合并
< WWn1k_ ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
[E dX6 ambit of charges 征税范围；收费范围
+*'^T)sj/ amended valuation 经修订的估值
\& KfIh8 American Commodities Exchange 美国商品交易所
>[$ j(k^ American Express Bank Limited 美国运通银行
HVG:q#=C American Stock Exchange 美国证券交易所
AW6 "1(D amortization 摊销
L}*s_'_e^> amount due from banks 存放银行同业的款项
Cyn_ UE amount due from banks abroad 存放海外银行同业的款项
@ 4ccZ&` amount due from holding companies 控股公司欠款
B 1u.aa$ amount due from local banks 存放本港银行同业的款项
x_X%| f amount due to banks 银行同业的存款
.%\lYk] amount due to banks abroad 海外银行同业的存款
rV5QKz6' amount due to holding companies 控股公司存款
gwAZ 2w amount due to local banks 本港银行同业的存款
p+ki1! Ed amount due to outport banks 外埠银行同业的存款
.huk>
amount for note issue 发行纸币的款额
c9uln amount of bond 担保契据的款额
9'{i |xG amount of consideration 代价款额
ZcP/rT3{^ amount of contribution 供款数额
D^!x@I~: amount of indebtedness 负债款额
*(w#*,lv amount of principal of the loan 贷款本金额
:!cNkJa amount of rates chargeable 应征差饷数额
x_k @hGSC amount of share capital 股本额
Omkp jr(1 amount of sums assured 承保款额
aR c2#:~; amount of variation 变动幅度
@hz~9AII9 amount of vote 拨款数额
/'g /yBY amount payable 应付款额
`P(Otr[6 amount receivable 应收款额
40M/Gu: Amsterdam Stock Exchange 阿姆斯特丹证券交易所
$-J=UT2m analysis 分析
x2 _?B[z ancillary risk 附属风险
9p ehQFfH annual account 周年帐目；周年帐目报表；年度决算；年结
~T'!.^/ annual accounting date 年结日期
S.E'fc 1 annual allowance 每年免税额；年积金；年度津贴；年津
l
;fO]{ annual balance 年度余额
r;~2NxMF/ annual disposable income 每年可动用收入
pOmHxFOOK annual estimates 周年预算
=Zt7}V annual fee 年费
2B !Bogs annual general meeting 周年大会
4u.v 7r annual growth rate 年增率；每年增长率
;d#`wSF`G annual long-term supplement 长期个案每年补助金
79 Y;Zgv annual pensionable emolument 可供计算退休金的年薪
f,s1k[w/ ; annual report 年报
W["c3c Annual Report on the Consumer Price Index 《消费物价指数年报》
IW~q,X+`V
annual return 周年报表；周年申报表；每年报税表格
v
?OIK=Xm Annual Return Rules 《周年报表规则》
p10i_<J]= annual review of consumer prices 每年消费物价回顾
]Av)N6$&-Z annual roll-forward basis 逐年延展方式
N H$! <ffz annual salary 年薪
m7n8{J1O2 annual statement 年度报表；年度决算表
EPn0ZwnS:M Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
Ra~|;(
%d annuitant 年金受益人
{~=Z%Cj2 Q annuity 年金
BT3X7Cx annuity contract 年金合约
eGEeWJ}[$ annuity on human life 人寿年金
M{ antecedent debt 先前的债项
t:N3k ;k ante-dated cheque 倒填日期支票
=]Vrl -a`^ anticipated expenditure 预期开支
XW2{I.:in> anticipated net profit 预期纯利
Q"Ur*/-U anticipated revenue 预期收入
s6F ^z\6 anti-inflation measure 反通货膨胀措施
O"c@x:i anti-inflationary stance 反通货膨胀立场
ymr# OP$<S apparent deficit 表面赤字
Xb'UsQ apparent financial solvency 表面偿债能力
d8V)eZYXy~ apparent partner 表面合伙人
zF-M9f$_PY application for personal assessment 个人入息课税申请书
aEJds}eE6) application of fund 资金应用
nUy2)CL[ L application to release as liquidator and to destruct the books of accounts and documents
0+P[0 申请免除清盘人职务及毁灭帐簿与文件
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appointed actuary 委任精算师
2(%C appointed auditor 委任核数师；委任审计师
U g=)_~ appointed trustee 委任的受托人
X v2u7T\ appointer 委任人
Lfj]Y~*z apportioned pro rata 按比例分摊
Ic,V ,#my apportionment 分配；分摊
O>~ozW & Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
X1J' apportionment formula 分摊方程式
|."thTO apportionment of estate duty 遗产税的分摊
@*s7~:VQ appraisal 估价；评估
'4 x uH3 appreciable growth 可观增长
wFHz<i!jr& appreciable impact 显着影响
ta)'z@V @g appreciable increase 可观增长
!}$,) ~<+H appreciation 增值；升值
rF>7
>wq appreciation against other currencies 相对其他货币升值
FsXqF&{ appreciation of the exchange value of Hong Kong dollar 港元汇值上升
9[7Gxmf appreciation tax 增值税
So^; 5tG appropriation 拨款；拨用；拨付
l A1l appropriation account 拨款帐目
A"PmoV?lAm Appropriation Bill 拨款法案
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&u appropriation-in-aid system 补助拨款办法
q n2X. _` approved assets 核准资产
^CtA@4 approved basket stock 认可一篮子证券
6%8 ,OOS approved budget 核准预算
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FZ1wh approved charitable donation 认可慈善捐款
gb,X"ODq approved charitable institution 认可慈善机构
g5,Bj approved currency 核准货币；认可货币
__Tg 1A approved estimates 核准预算
3u g-cq approved estimates of expenditure 核准开支预算
_w\A=6=q| approved overseas insurer 核准海外保险人
a{deN 9Qn approved overseas trust company 核准海外信托公司
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6#en9{L approved pooled investment fund 核准汇集投资基金
Kz`g Q |S approved provident fund scheme 认可公积金计划
UrhSX!g/A> approved provision 核准拨款
pZA0Go2!IN approved redeemable share 核准可赎回股份
=u,8(:R]s approved regional stock 认可地区性证券
h+<F,0 approved retirement scheme 认可退休金计划
{:!CA/ 0Jx approved subordinated loan 核准附属贷款
E qc,/ arbitrage 套戥；套汇；套利
wFHbz9|@I arbitrageur 套戥者；套汇者
r cx'`CIJ arbitrary amount 临时款项
F\"`^`( O arrangement 措施；安排；协定
cf7UV6D g arrears 欠款
hCX_^% arrears of pay 欠付薪酬
< `/22S" arrears of revenue 逾期未收税款；逾期未收的帐项
'A}@XGE:p articles of association 组织章程；组织细则；组织章程细则
Sph:OX 8 Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
sE Rm+x< ascertainment of profit 确定利润
c&rS7% "Asia Clear" “亚洲结算系统”
VBe .&b 8 Asia Commercial Bank Ltd. 亚洲商业银行有限公司
xD|CQo}: Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
N)t qjq Asian Development Fund [ADF] 亚洲发展基金
<Jwx| Asian dollar bond 亚洲美元债券
>I ^_kBa Asian dollar market 亚洲美元市场
=SEgv;#KZ~ Asian dollar rate 亚洲美元利率
mO1r~-~AJ Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
{;T7Kg.C Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
~$ FgiW asked price 沽盘；喊价；索价；卖方报价
UOwEA9q% assessable income 应评税入息
E2Jmo5yJR assessable loss 应评税亏损
S~+er{,ht4 assessable profit 应评税利润
|[ lmW% assessable value 应评税值
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9c-Ay assessed profit 估定利润
?-HLP%C(' assessed value 经评估价值
$QB~ x{v@n assessment 评税；评定；估价；评税单
`[ =3_ assessment number 评税编号；估价编号
]3/_?n-"` assessment of additional tax 补加税评税
zP(UaSXz/ assessment of performance 业绩评估；实绩评价
d2!A32m Assessor 评税主任
B{^ojV;]m asset price bubbles 资产价格泡沫
G7yR&x ^ asset-backed securities 具资产保证的证券
m [t4XK assets accretion 资产增值
btV
Tt5 assets and liabilities 资产与负债
nR2pqaKc assets betterment statement 资产递增表；资产改进表
$ ZEwz;HNo assets lending 实物放款；有抵押贷款
:w+2L4lGs assets of the company passing on the death 死者去世时转移的公司资产
'Rg6JW\ assets pledged as security for liabilities 用作负债抵押的资产
" Om4P| assets portfolio 资产投资组合
K~I%"r|l assets price 资产价格
-? |-ux assets quality 资产质素
w.2[Xx~ assets realization 资产变现
9jC> OZ0s assets refinancing arrangement 资产再集资安排
+" HLx%k assets securitization 资产证券化
p!wx10b assets situated outside Hong Kong 在香港以外地方的资产
C72!::o assets stripping 削减资产；拆卖资产
EG|fGkv" assets value 资产值
d77->FX2 assignee 承让人
'. '} assignment 转让；转让书；转让契
6_.K9;Gd assignment of interest 权益转让
A3#^R%2)W assignment of letters patent and trade mark 专利证书及商标转让
bx 5f\) assignment of property 物业转让；物业转让书
3r[}'ba\ assignment right 转让权
H}[ kit*9 assignor 转让人
:nPLQqXGQ associate 有联系的人；有关连人士；相联者；合伙人；联系人
pg4J)<t# Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
X^!1 Mp EQ associate member 附属会员
{#]vvO2~$ associated body corporate 相联法人团体
,8vq zI associated company 相联公司；联属公司
S=R}# associated corporation 相联法团
q yx
' Association of Chartered Certified Accountants [ACCA] [United Kingdom]
E6f{z9y6 公认会计师公会〔英国〕
u*aFWl]= Association of Futures Exchange Brokers 香港期货经纪协会
p903 *F^[, Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
rpZ^R}B%*v association of underwriters 承保人组织
"kHQ}#6r assumption of control 接管
rphfW: assurance 担保；保险；转易；转易书
zxV,v*L) assurance of interest 权益的转易
-q}c;0vL-a at 19XX price 按一九ＸＸ年价格计算
9P M\D@A{ at a discount 按赔价计算；按贴水价格计算；打折扣
s?JNc4q at a premium 按溢价计算；按升水价格计算
n.a55uy at call 通知付款；按通知
jQgy=;?Lwm at constant market price 按固定市价计算
iO 9fg at constant price 按固定价格计算
fF"\$Ny at cost 按成本计算
<A _L Zi at current market price 按当时市价计算；按现时市价计算
$<~o,e-4 at current price 按当时价格计算；按现时价格计算
FuKp` T-H at factor cost 按要素成本计算；按生产要素成本计算
9~En; e at money-of-the-day price 按付款当日价格计算
!}TZmwf' at or better 按指定或较佳价位〔买卖指令〕
jYv`kt at par 按面值计算；平价
7a4b,-93 at sight 见票即付
z
TM 1 e at the close 按收市盘
b/I_iJ8t at the opening 按开市盘
*s"dC c attestation 见证；见证条款
Pz/bne;= at-the-money option 平价期权
X;hV+| Bo attorney 受权人；受托代表人
heAbxs attornment 新拥有人承认书
te 0a 6 attributable profit 可归属利润
_,U`Iq+X attributable share value 可归属股份价值
'rX!E,59 Auckland Stock Exchange 奥克兰证券交易所
~`<( T)rs auction 拍卖
6;:s N8M+1 auctioneer 拍卖商
xjplJ' jB audit 审计；核数
T"N DL[* Audit Commission 审计署
{ } #W~1` Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
+] .Zs< 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
T/A[C audit review 帐目审查
#} )OnM^], Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
M u>G gQSZ audited account 审计帐目；经审计的帐目
y7s:Buyc audited annual account 经审计的周年帐目
8l, R|$RKP audited balance sheet 经审计的资产负债表
?/SI A9VK auditor 核数师；核数主任；审计师
{5$.:Y auditor's certificate 核数师证明书；审计师证明书
U1Z.#ETnM auditor's report 核数师报告；审计师报告
RO]Vn]qb Aussie bond 澳元债券
905%5\Y austerity budget 紧缩预算
NJVAvq2E. Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
RwG@C|sG Australia All Ordinaries Index 澳洲所有普通股票指数
h{ R>L s Australian Dollar [AUD] 澳元
[|XMR=\> Australian Options Market 澳大利亚期权市场
?_!} lg Australian Securities Commission 澳洲证券事务监察委员会
/]mfI&l+9 Australian Society of Certified Practising Accountants 澳洲执业会计师公会
~ PO)>; Australian Stock Exchange 澳大利亚证券交易所
<A g`pZ<s Austrian Schilling [ATS] 奥地利先令
N<e =!LV authentication 认证；鉴证
Ed(6% kd authority to purchase 委托购买证；委购书
Y\Z.E ; authorization 认可；核准；授权；授权书
rhLm2q authorization by direction 指示授权
uh][qMyLM authorization by instruction 指令授权
^ RS?y8 authorization by warrant 令状授权
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X/ authorization of unit trust 单位信托的认可
%LH~Im= authorized agent 指定代理人
B `` ) authorized capital 法定资本
&Ow[ authorized clerk 出市员
}bW"Z2^nB authorized dealer 认可交易商
Y6>@zz nk authorized financial institution 认可财务机构
.5i\L OTd authorized fund 认可基金
Jj_ t0" authorized fund house 获授权的基金公司；认可基金公司
D9cpw0{nc authorized institution 认可机构
.+;;-]}) authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
Y"x9B%e authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
gCVgL]jj( authorized insurer 获授权保险人；获认可承保人
C6$F. v authorized investment 特准投资项目
aCq ) hR authorized person 获授权人
|6M:JI8 authorized representative 获授权代表
Y [hTO.LF authorized share capital 法定股本
yBd#*3 K1 automated quotation system 自动报价系统
W'>"E/Tx#O Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
OwdA6it^f 自动交易系统〔香港期货交易所有限公司〕
B.e3IM0 automatic adjustment mechanism 自动调整机制
3X0"</G6 automatic adjustment system 自动调整系统
<vMdfw"( Automatic Clearing House 自动票据交换所
4\cJ}p}LZ{ automatic exchange rates accumulation system 自动化汇率累集系统
~HW}Wik Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
f.Uvf^T}2 automatic teller machine [ATM] 自动柜员机
mHm"QBa! autopay 自动转帐
q0Hor available assets 可用资产
0gR!W3dh available fiscal reserve 现存财政储备
D*Cn!v$ available profit 可用利润
tp6-j`7u Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
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}4}-} average 平均；平均数；海损
!e+^}s average basic salary 平均基本薪金
X ^ ?M4 average consumer expenditure 平均消费开支；一般消费开支
r#% e$
average cost 平均成本
$jpAnZR- / average cost of land production 增辟土地平均成本
{0&'XA=j average daily turnover 平均每日成交额
S? -6hGA
j average daily wage rate 平均每日工资率
)L)jvCw,e average expenditure pattern 平均开支模式
W^es" \ average growth rate 平均增长率
5uVSbo. average net fixed assets 固定资产平均净值
7K 8tz} average of relatives 相对价格平均数
j }uVT2ZE% average price 平均价格
*J ]2"~_. average propensity to consume 平均消费倾向；一般消费倾向
Ju0W average propensity to save 平均储蓄倾向；一般储蓄倾向
F8c^M</ average rate 平均率
=B+^-2G8 average revenue 平均收入；平均收益
F%Xj' = average stock 平均库存；平均存货
7a,/DI2o average yearly rent 平均年租
_(qU%B avoidance of double taxation 避免双重课税
!| G 8b' avoidance of tax 避税
