A:
?`"<DH~:0B A share Ａ股；甲类股份
>pnz_MQ abatement of tax 减税；减扣免税额
=O,e97 ABN AMRO Bank N.V. 荷兰银行
9!cW above-the-line expenditure 线上项目支出；经常预算支出
.jCk#@+ above-the-line receipt 线上项目收入；经常预算收入
e _ ^KI ABSA Asia Limited 南非联合亚洲有限公司
t9]r
absolute change 绝对数值变更
sZT VM9<) absolute expenditure 实际开支
bje' Oolc absolute guideline figure 绝对准则数字
%![4d;Z%x absolute interest 绝对权益
\wTW?>o Z absolute order of discharge 绝对破产解除令
IQ#So]9~Y absolute profit margin 绝对利润幅度
5uzpTNAMM1 absolute value 实值；绝对值
<9 T
[yg absolutely vested interest 绝对既得权益
h ;jsH! absorbed cost 已吸收成本；已分摊成本
I'P!,Y/> absorption 吸收；分摊；合并
$:P[v+Uy absorption rate 吸收率；摊配率；分摊率
u>1v~3,r# ACB Finance Limited 亚洲商业财务有限公司
(a,6a acceptable form of reciprocity 合理的互惠条件
4@gl4&<h acceptable rate 适当利率；适当汇率
>|(WS.n 3C acceptance agreement 承兑协议
{8_:4`YZ acceptance for honour 参加承兑
S~ }$Ly@ acceptor 承兑人；接受人；受票人
fq{I $syY acceptor for honour 参加承兑人
2AmR(vVa" accident insurance 意外保险
(Y&R0jt Accident Insurance Association of Hong Kong 香港意外保险公会
=w t-YM accident insurance scheme 意外保险计划
JLt{f=` %F accident year basis 意外年度基准
L-SdQTx_ accommodation 通融；贷款
]2g5Ka[>w accommodation bill 通融票据；空头票据
X 9SJ~n accommodation party 汇票代发人
aL{EkiR account balance 帐户余额；帐户结余
5t TLMZ `o account book 帐簿
j _hj CQ account collected in advance 预收款项
oA[2)BU account current book 往来帐簿
- f+CyhR"* account of after-acquired property 事后取得的财产报告
k#BU7Exij account of defaulter 拖欠帐目
(]o FB$ account payable 应付帐款
Af$0 o=". account payee only [A/C payee only] 只可转帐；存入收款人帐户
?! !;X W account receivable 应收帐款
Ogn,1nm% account receivable report 应收帐款报表
/\Jc:v#Q account statement 结单；帐单；会计财务报表
-0/=k_q_ account title 帐户名称；会计科目
{3jm%ex accountant's report 会计师报告
@
$ 9m>6V Accountant's Report Rules 会计师报告规则
*'s&/vEy accounting and auditing procedure 会计与审计程序；会计与核数程序
?|\0) wrRf Accounting Arrangements 《会计安排》
WReYF+Uen accounting basis 会计基础
65 NWX8f} accounting by Official Receiver 破产管理署署长呈交的帐目
J*/$ywI Accounting Circular 《会计通告》
;I[ . accounting class 会计类别
zjzqKdy}F accounting date 记帐日期；会计结算日期
@:I \\S@bN accounting for money 款项核算
4+ykE: Accounting Officer 会计主任
9
<y/Wv accounting period 会计报告期；会计期
Uzy ;#q accounting policy 会计政策；会计方针
*vEU}SxRuv accounting practice 会计惯例
xtG)^x! accounting principle 会计准则
$eTv6B?m accounting record 会计记录
h4 B+0 accounting report 会计报告
<#:E bofsn Accounting Services Branch [Treasury] 会计事务部〔库务署〕
_Jt_2o%G Accounting Society of China 中国会计学会
]KfghRUH accounting statement 会计报表
A632 :V accounting system 会计制度；会计系统
&:IfhS accounting transaction 会计事项；帐务交易
jqV)V> M. accounting treatment 会计处理
aU ,0gvI(} accounting year 会计年度
zS#f%{ accretion 增值；添加
Tq_1wX'\ accrual 应计项目；应累算数目
H!Fr("6} accrual basis 应计制；权责发生制
u66TrYS tG accrual basis accounting 应计制会计；权责发生制会计
56 /.*qa accrue 应累算；应计
N^)<)? accrued benefit 应累算利益
d{vc
wZQ accrued charges 应计费用
nI((ki}v accrued cumulative preference share dividend 应累算的累积优先股股息
$yP'k&b! accrued expenses 应累算费用
9J't[(
u|u accrued interest payable 应付利息；应计未付利息
qen44;\L accrued interest receivable 应收利息；应计未收利息
WMt&8W5 accrued right 累算权益
~7F EY0 / accruing profit 应累算的利润
P*?d6v,r accumulated fiscal reserve 累积财政储备
T9&,v<f accumulated profit 累积利润；滚存溢利
zzD NWPzsA accumulated reserve 累积储备
e)fJd*P accumulation of surplus income 累积收益盈余
A ?%XO
% acquired assets 既得资产
TW;|G'}$ acquisition 收购；购置；取得
`Pz!SJ| acquisition cost 购置成本
$_%2D3-;D acquisition expenses 购置费用
'US8"83 acquisition of 100% interest 收购全部股权
)of5229 acquisition of control 取得控制权
<ls i.x\y< acquisition of fixed assets 购置固定资产
\rB/83[;u acquisition of shell “买壳”
OgzGkc@A acquisition price 收购价
nA{ncTg1\ act of God 天灾
][T9IAn acting partner 执事合伙人
fJ|Bu("N active market 买卖活跃的市场；交投畅旺的市场；旺市
3"2<T^H] active partner 积极参与的合伙人
n]kQ tjJ active trading 交投活跃
fS8XuT actual circulation 实际流通
_ d(Ks9 actual cost 实际成本
v ]( G?L9b actual expenditure 实际开支；实际支出
|TNi Ky actual income 实际入息；实际收入；实际收益
&Nj:XX;X actual market 现货市场
Gx~"iM actual price 现货价；实际价格
Cv?<} q actual profit 实际利润
+qu@dU0\`| actual quotation 实盘；实际价位；实际报价
x _YV{ actual year basis 按实际年度计算
`SSP53R(0 actuals 实货
J%O[@jX1 actuarial investigation 精算调查
No SqzJyh actuarial principle 精算原则
W}<M?b4tP actuarial report 精算师报告
"OlI-^y Actuarial Society of Hong Kong 香港精算学会
ys~p( actuarial valuation 精算师估值
NUxAv= xl actuary 精算师
.w t>.mUH ad referendum agreement 暂定协议；有待覆核的协定
XQ+-+CD ad valorem duty 从价税；按值征税
@h z0:ezg: ad valorem duty system 从价税制
_mI:Lr#dT ad valorem fee 从价费
Y` [HjS , ad valorem tariff 从价关税
l7 2 i e additional allowance 额外免税额
hCOy\[2$ additional amount for unexpired risk 未过期风险的额外款额
5Fl additional assessable profit 补加应评税利润
H8 =vQy additional assessment 补加评税
/(WX!EEsB additional commitment 额外承担
}AeE|RNc additional commitment vote 额外承担拨款
Npg5Z%+ y additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
0N}
wD- additional dependent parent allowance 供养父母额外免税额
ho SU `X additional provision 额外拨款
}y -AoG additional stamp duty 附加印花税
4,R\3`b additional tax 补加税罚款；补加税款
?L ~=Z\H Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
)=SYJ-ta< adjudged bankrupt 被裁定破产
D3ZT'' adjudicated bankrupt 裁定破产人
3ec==. adjudication fee 裁定费；评定印花税额手续费；评估契据费
^0BF2&Zx adjudication of bankruptcy 裁定破产；宣告破产
XQ4^:3Yc adjudication of insolvency 裁定无力偿还债务
v=yI#5 adjusted actual 经调整的实数；调整后的实数
QBBJ1 U adjusted current assets 经调整的流动资产；调整后的流动资产
.-1{,o/&Q adjusted figure 经调整的数字；调整后的数额
Br. $L adjusted liabilities 经调整的负债；调整后的负债
(f Lbg, adjusted loss 经调整的亏损；调整后的亏损
=>9.@`. adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
NiJ?no adjusted profit 经调整的利润；调整后的利润
gC,0+Y~ adjusted surplus 经调整的盈余额；调整后的盈余额
_,-M8=dL%* adjusted value 经调整的价值；调整后的价值
e4NX\tCpw adjustment 调整；修订；理算〔保险〕
{KQ-Ce-6 adjustment centre 调剂中心
dM @k(9| adjustment lag 调整过程的时间差距；调整时差
yU&g|MV_ adjustment mechanism 调整机制
szM=U$jKq adjustment of loss 亏损调整
U
mx adjustment process 调整过程；调整程序
Z({`9+/>u adjustment range 调整幅度
m= beB\= administered exchange rate 受管制汇率
_QtQPK\+ Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
[7 Kj$PB3 administration expenses 行政费用
gWU(uBS administration fee 手续费；行政费
5GWM
)vrZg administration in bankruptcy 破产管理
d9e H}#OY administration order 遗产管理令
JwG5#CFu^ administrator 管理人；遗产管理人
nH3b<k;S administrator of the estate 遗产管理人
0 S`b;f admission of debt 债项承认书
oT5rX
,8 admission of proof 接纳债权证明
JXa%TpI:
E advance 放贷款项；垫付款项；预支款项；预付款项
N6 }i>";_; advance account 暂支帐目；预付款帐户
kI1{>vYD advance compensation 预付补偿金
vG Lb2Q advance from shareholder 股东垫款
#.t$A9' advance pending reimbursement 预支以待日后付还
u3?Pp[tM< advanced economy 先进经济体系
MdTd$ 4J3 advancement 预付；预付财产
) *QTxN advances warrant 垫款令
"lnk advancing 贷出
+
1%^c (3 adverse balance 逆差
=jd=Qs IL adverse exchange 逆汇
pa> 2JF* advertisement addressed to shareholders 在报章刊登的致股东通告
1_E3DXe advice for collection 托收通知书
:92a34 advice of drawing 提款通知书；汇票通知书
~4
x Ba:*z advice of payment 付款通知
(k HQK Qmq Advisory Committee [Securities and Futures Commission]
''
A[`,3 谘询委员会〔证券及期货事务监察委员会〕
gu%'M:Xe Advisory Committee on Diversification 经济多元化谘询委员会
AZ Lt'9UD affidavit 誓章；遗产申报誓章
V/[,1W[B affidavit of no receipt 述明无收款的誓章
B[m{2XzGH affiliate 联号；联营公司；附属公司
)^' B :ic affiliated company 附属公司；联号；联营公司
moM&2rgdrQ affirmation [estate duty] 非宗教式宣誓〔遗产税〕
_/w-gL{ affordability 负担能力
b+#~N>| African Development Bank [AfDB] 非洲开发银行
@^4M~F% after-acquired property 事后取得的财产
}T*xT>p^3 after-hours dealing 市后交易
W;@ae,^ after-tax profit 税后盈利；税后利润；税后溢利
R8W4 4I*R: agency agreement 代理协议
l$ _+WC*wp agency expenses 代理机构的开支
l?<z1Acd& agency fee 代理费
!{ )AV/\D Agency Law 《代理法》
k ^%ec3l agent 代理人；承销人
,8 NEnB agent of company 公司代理人
l$~bkVNL agent's fee 代理人费；经纪费
7 |eSvC aggregate 总计；总数；总体数字
OU3 +SYM aggregate amount 总款额；总额
{zN_l! aggregate assets and liabilities 总体资产与负债
5$G??="K aggregate at constant price 按固定价格计算的总体数字
Xq)%w#l5? aggregate demand 总需求
'!L1z45 aggregate gross position 总持仓量
ob5nk ^y aggregate limit 总限额
I!0 +RP( aggregate of salaries tax 合计薪俸税
GpQF * x aggregate performance 总体表现；总体业绩
EYD{8Fw- aggregate supply 总体供应
fvfVB k# aggregate surplus 总盈余
o 0
#]EMr aggregate total 整体总额
U$JIF/MO_ aggregate value 总值；合计价值
WsDe0F aggregated basis 合计基准
>\x
39B aggregated net chargeable income 合计应课税入息实额
]SR`96vG aggregation 合并计算；合计；总和
"^e?E:( 3 aggregation of incomes of husband and wife 夫妇入息合并计算
Gbm_xEPC aggregation of property 财产的总和
M[N.H9 agio 差价；贴水
z7pXpy \ Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
Z!l!3(<G.f Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
2}C>{*}yQ 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
J0W).mD_H Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
TK?+O}v-]! 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
!OVEA^6 Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
kxf=% <l 《香港政府和大韩民国政府关于相互促进和保护投资协定》
s ^@Cq= agreement for a settlement 授产协议
?Pw \ &q agreement for assignment 转让协议
+\$|L +@Z agreement for sale 售卖协议；买卖协议
,ST.pu8N. agreement for sale and purchase 买卖协议
M@@O50~ agreement for the payment of interest 支付利息协议
oi4Wxcj agreement for the repayment of money 还款协议
_Vf|F agreement of reinsurance 再保险协议
'm? x2$u8 Agricultural Bank of China 中国农业银行
fhWD>;%F% air passenger departure tax 飞机乘客离境税
FAl 6 Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
u9~J1s<e airport tax 机场税
;<R_ j%* alcohol duty 酒精税
~"0X,APR5 alienation 让与；让渡；转让
R*f R? alimony 生活费；赡养费
myX0<j3G5 All Ordinaries Index [AOI] 所有普通股指数
>^HTghgRD all risks 全险；综合险
{Y TF]J $ All Sales Record for Stock Market 《股票市场成交报告》
kU>|E<c* Allied Capital Resources Limited 新联财务有限公司
trt\PP:H% all-items index [Consumer Price Index] 总指数〔消费物价指数〕
V/%;: u l. allocation letter 拨款信件
ryLNMh allocation of fund 分配款项；预留款项
|^{" 2l"j allocation of profit 利润分配；溢利分配
u (`A ?H: allocation warrant 拨款令
O!Cu.9} allotment 分配；配股
(,y/nc=GN allotment notice 股份配售通知；配股通知
xTJ5VgG allotment of shares 股份分配
?^ 5*[H allowable 可获宽免；免税的
s hvcc allowable business loss 可扣除的营业亏损
<&Xq`i/( allowable expenses 可扣税的支出
R*C+Yk)Tkt allowance 免税额；津贴；备抵；准备金
Dx)XC?'xO allowance for debts 债项的免税额
'Rw]
C[ allowance for depreciation by wear and tear 耗损折旧免税额
m6<0 hP allowance for funeral expenses 殡殓费的免税额
ZU'^%)6~o~ allowance for inflation 为通货膨胀而预留的款项；通胀准备金
fOervo allowance for repairs and outgoings 修葺及支出方面的免税额
K 8c #/o allowance to debtor 给债务人的津贴
,X6j$YLWp alteration of capital 资本更改
x^sko z alternate trustee 候补受托人
'
uw&f;/E amalgamation 合并
;CBdp- BUj ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
`I{Q,HQ7 ambit of charges 征税范围；收费范围
c)fp;^ amended valuation 经修订的估值
8{ t&8Ql n American Commodities Exchange 美国商品交易所
6^u(PzlA|~ American Express Bank Limited 美国运通银行
5)<jPyC American Stock Exchange 美国证券交易所
}"k(kH amortization 摊销
@!O{>` amount due from banks 存放银行同业的款项
Z"T(8>c;g amount due from banks abroad 存放海外银行同业的款项
.LHe*J C amount due from holding companies 控股公司欠款
7E )7sd amount due from local banks 存放本港银行同业的款项
a[ l5k amount due to banks 银行同业的存款
mj|9x1 U) amount due to banks abroad 海外银行同业的存款
[
Ulo; #P amount due to holding companies 控股公司存款
X+@ ,vCC amount due to local banks 本港银行同业的存款
^`?>
Huu<w amount due to outport banks 外埠银行同业的存款
H E '8 amount for note issue 发行纸币的款额
y@JYkp>I amount of bond 担保契据的款额
XjU; oh4:. amount of consideration 代价款额
1]`HX=cl amount of contribution 供款数额
/MtacR amount of indebtedness 负债款额
^SCWT\E amount of principal of the loan 贷款本金额
)zV5KC{{ amount of rates chargeable 应征差饷数额
9%6`ZS~3 amount of share capital 股本额
X
jN.X amount of sums assured 承保款额
Q6> ( Z amount of variation 变动幅度
5 Vqvb| amount of vote 拨款数额
Hp AZ{P7 amount payable 应付款额
*X=-^\G amount receivable 应收款额
W7"sWaOhW Amsterdam Stock Exchange 阿姆斯特丹证券交易所
!{;RtUPz* analysis 分析
*?&O8 SSBH ancillary risk 附属风险
iK:]Q8b annual account 周年帐目；周年帐目报表；年度决算；年结
RVnYe=' annual accounting date 年结日期
>FNt*tX<0 annual allowance 每年免税额；年积金；年度津贴；年津
}iAi` _\0; annual balance 年度余额
]J q e)o annual disposable income 每年可动用收入
#9Z-Hd< annual estimates 周年预算
&nP rozC annual fee 年费
>YhqL62!a annual general meeting 周年大会
.#|pje^ annual growth rate 年增率；每年增长率
wv -8\)oA
annual long-term supplement 长期个案每年补助金
DBDfB b annual pensionable emolument 可供计算退休金的年薪
jp`N%O]6 annual report 年报
`_) dEu Annual Report on the Consumer Price Index 《消费物价指数年报》
;0gpS y$# annual return 周年报表；周年申报表；每年报税表格
mo$*KNW%\ Annual Return Rules 《周年报表规则》
k>` X!
" annual review of consumer prices 每年消费物价回顾
&pz8v WCk annual roll-forward basis 逐年延展方式
V. 1sZYA9 annual salary 年薪
FU3B;Fn^Z( annual statement 年度报表；年度决算表
xd@DN;e 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
p.|;
k%c7 annuitant 年金受益人
l?[DO?m+R annuity 年金
_3S{n=9 annuity contract 年金合约
cpV i9] annuity on human life 人寿年金
}JsdgO&z antecedent debt 先前的债项
l!,{bOZ ante-dated cheque 倒填日期支票
Ls{fCi/2F anticipated expenditure 预期开支
jFfki.H anticipated net profit 预期纯利
wQc w# anticipated revenue 预期收入
y[rLk anti-inflation measure 反通货膨胀措施
9A!qg< anti-inflationary stance 反通货膨胀立场
3>6o=7/PU apparent deficit 表面赤字
Jhc S apparent financial solvency 表面偿债能力
GZo4uwG@a apparent partner 表面合伙人
<~OyV5:6 application for personal assessment 个人入息课税申请书
ND>}t#^$ application of fund 资金应用
(Q+3aEUE application to release as liquidator and to destruct the books of accounts and documents
|z%,W/E f 申请免除清盘人职务及毁灭帐簿与文件
=Wa\yBj_;m appointed actuary 委任精算师
Zpmy)W]1
appointed auditor 委任核数师；委任审计师
7SCI_8` appointed trustee 委任的受托人
}0G Ab2 appointer 委任人
-tQ|&fl apportioned pro rata 按比例分摊
7@? b _ apportionment 分配；分摊
tDo0Q/` Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
; +U9; apportionment formula 分摊方程式
T_WQzEL^ apportionment of estate duty 遗产税的分摊
u+_#qk0NfK appraisal 估价；评估
*$!LRmp? appreciable growth 可观增长
'\Ub*m((1O appreciable impact 显着影响
Qp ,l> k appreciable increase 可观增长
TfPx appreciation 增值；升值
MR}\fw$(. appreciation against other currencies 相对其他货币升值
|=POV]K appreciation of the exchange value of Hong Kong dollar 港元汇值上升
x3 Uv& appreciation tax 增值税
:-)[B^0 appropriation 拨款；拨用；拨付
EIRf6jL appropriation account 拨款帐目
V_* ^2c) Appropriation Bill 拨款法案
$((<le5-) appropriation-in-aid system 补助拨款办法
-)@.D>HsOt approved assets 核准资产
6D],275`J approved basket stock 认可一篮子证券
& \m\QI approved budget 核准预算
jo ^*R'} approved charitable donation 认可慈善捐款
?6dtvz;K+? approved charitable institution 认可慈善机构
k$UBZ,=iC approved currency 核准货币；认可货币
DYS(ZY) 4 approved estimates 核准预算
&ly[mBP~ approved estimates of expenditure 核准开支预算
Tx5L approved overseas insurer 核准海外保险人
ect?9S[!y approved overseas trust company 核准海外信托公司
,#G@ri:B approved pooled investment fund 核准汇集投资基金
Z=|@76 approved provident fund scheme 认可公积金计划
5
Jhl4p}w approved provision 核准拨款
Lj H] ;=R approved redeemable share 核准可赎回股份
N+\*:$>zt6 approved regional stock 认可地区性证券
abND#t approved retirement scheme 认可退休金计划
[H6>] & approved subordinated loan 核准附属贷款
S,H{\c arbitrage 套戥；套汇；套利
/2:r }O arbitrageur 套戥者；套汇者
MD7[}cB arbitrary amount 临时款项
1 .M?Hp9i arrangement 措施；安排；协定
j*5VJ: arrears 欠款
e([&Nr8h arrears of pay 欠付薪酬
\ *2IU"R arrears of revenue 逾期未收税款；逾期未收的帐项
\&H%k articles of association 组织章程；组织细则；组织章程细则
HIF] c Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
!cZsIcI e ascertainment of profit 确定利润
<7GK *I "Asia Clear" “亚洲结算系统”
jK =[ Asia Commercial Bank Ltd. 亚洲商业银行有限公司
51j Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
bbJa,}R Asian Development Fund [ADF] 亚洲发展基金
( ; "ICk& Asian dollar bond 亚洲美元债券
",}VB8K Asian dollar market 亚洲美元市场
S;])Nt'X' Asian dollar rate 亚洲美元利率
!o@-kl Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
t]x HM Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
Q%7EC>V asked price 沽盘；喊价；索价；卖方报价
4M _83WL assessable income 应评税入息
$3 L7R assessable loss 应评税亏损
3X:F9x>y assessable profit 应评税利润
=N=,;<6%A assessable value 应评税值
G<-.{Gx) assessed profit 估定利润
z,9qAts?mh assessed value 经评估价值
7v-C-u[E` assessment 评税；评定；估价；评税单
EP[
g q assessment number 评税编号；估价编号
L,WK L . assessment of additional tax 补加税评税
h2q]!01XP
assessment of performance 业绩评估；实绩评价
\o^+'4hq<5 Assessor 评税主任
% ;< FfS asset price bubbles 资产价格泡沫
?o4&cCFOE asset-backed securities 具资产保证的证券
'/j`j>'!^ assets accretion 资产增值
U|zW_dj assets and liabilities 资产与负债
E|>I/!{u7` assets betterment statement 资产递增表；资产改进表
+,MzD'(D assets lending 实物放款；有抵押贷款
h %nZKhm assets of the company passing on the death 死者去世时转移的公司资产
!hq7R]TC+ assets pledged as security for liabilities 用作负债抵押的资产
v zn/waw assets portfolio 资产投资组合
qSQjAo4t@ assets price 资产价格
.JiQq] assets quality 资产质素
#_E8>;)k assets realization 资产变现
x!< C0N>?z assets refinancing arrangement 资产再集资安排
t3M/T hIE assets securitization 资产证券化
,Xn%-OT assets situated outside Hong Kong 在香港以外地方的资产
ESO (~X+ assets stripping 削减资产；拆卖资产
,y0kzwPR1 assets value 资产值
;#;X @BhS assignee 承让人
gQ?k }D assignment 转让；转让书；转让契
ESs)|t h assignment of interest 权益转让
h*d,AJz &. assignment of letters patent and trade mark 专利证书及商标转让
yR`-rJb V assignment of property 物业转让；物业转让书
(~P&$$qfD assignment right 转让权
WDZEnauE assignor 转让人
.Ybm27Dk associate 有联系的人；有关连人士；相联者；合伙人；联系人
F kWJB> Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
^ I0SfZ'Y associate member 附属会员
r h!4 1 associated body corporate 相联法人团体
K|B1jdzL associated company 相联公司；联属公司
+b{\ v1b associated corporation 相联法团
#NqA 5QR Association of Chartered Certified Accountants [ACCA] [United Kingdom]
-B_dE-l, 公认会计师公会〔英国〕
4 QDW}5xB Association of Futures Exchange Brokers 香港期货经纪协会
f5G17: Q Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
F :u} 7t> association of underwriters 承保人组织
[p <L*3< assumption of control 接管
G L /\uq assurance 担保；保险；转易；转易书
y|@^0]}%< assurance of interest 权益的转易
Ki' EO$ at 19XX price 按一九ＸＸ年价格计算
%B~`bUHjq at a discount 按赔价计算；按贴水价格计算；打折扣
B8 2A:t) at a premium 按溢价计算；按升水价格计算
oreS u;`$ at call 通知付款；按通知
\F>
*d!^C at constant market price 按固定市价计算
HsO=%bb at constant price 按固定价格计算
m:h]nm at cost 按成本计算
s 8tI_h at current market price 按当时市价计算；按现时市价计算
sST6_b at current price 按当时价格计算；按现时价格计算
y,%w` at factor cost 按要素成本计算；按生产要素成本计算
v9<p@GY"\ at money-of-the-day price 按付款当日价格计算
S"Efp/- at or better 按指定或较佳价位〔买卖指令〕
hP 7nt at par 按面值计算；平价
<q!{<(: at sight 见票即付
Jjy}m0)#W_ at the close 按收市盘
^ =t yf&" at the opening 按开市盘
6s Pd")%G attestation 见证；见证条款
@<};Bo' at-the-money option 平价期权
[iDa 6mcth attorney 受权人；受托代表人
iBZ+gsSP attornment 新拥有人承认书
&o?pZ(\C attributable profit 可归属利润
kh`X92~ attributable share value 可归属股份价值
5Zq- |"| Auckland Stock Exchange 奥克兰证券交易所
v!x=fjr< auction 拍卖
o$Jk2 7 auctioneer 拍卖商
/O8'8 sL5 audit 审计；核数
ue`F| Audit Commission 审计署
>LW9 $[H Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
,@P3!| 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〕
] 03!K E audit review 帐目审查
>_ 5D`^ Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
F~{ 4)` audited account 审计帐目；经审计的帐目
sG\=_-"v( audited annual account 经审计的周年帐目
u^{Q|o:=x audited balance sheet 经审计的资产负债表
\>\w-ty[( auditor 核数师；核数主任；审计师
onjTuZ ^h auditor's certificate 核数师证明书；审计师证明书
\ ,?yj auditor's report 核数师报告；审计师报告
>`6^1j(3 Aussie bond 澳元债券
0A aN austerity budget 紧缩预算
%~6+=*(\ Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
"r[Ea| Australia All Ordinaries Index 澳洲所有普通股票指数
tmm\V7sJ Australian Dollar [AUD] 澳元
02S Uyv(Mt Australian Options Market 澳大利亚期权市场
] qXfg c Australian Securities Commission 澳洲证券事务监察委员会
@]cpPW-b Australian Society of Certified Practising Accountants 澳洲执业会计师公会
V-jo2+Y5= Australian Stock Exchange 澳大利亚证券交易所
p HWo l! Austrian Schilling [ATS] 奥地利先令
Uqkh@-6- authentication 认证；鉴证
BG'gk#J+f authority to purchase 委托购买证；委购书
FMR0?\jnT authorization 认可；核准；授权；授权书
E P< U:F authorization by direction 指示授权
:\.v\.wm authorization by instruction 指令授权
`_f3o ,5 authorization by warrant 令状授权
MM^tk{2?. authorization of unit trust 单位信托的认可
7}nOF{RH] authorized agent 指定代理人
/ A_
IS ` authorized capital 法定资本
6R?J.&| authorized clerk 出市员
zis-}K< authorized dealer 认可交易商
#!<x|N?_< authorized financial institution 认可财务机构
u'=#~ '6 authorized fund 认可基金
SK-|O9Ki authorized fund house 获授权的基金公司；认可基金公司
q6osRK*20 authorized institution 认可机构
K7CiICe authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
xvgIYc{ authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
Q(%uDUg% authorized insurer 获授权保险人；获认可承保人
ds o\+s authorized investment 特准投资项目
'dBzv>ngD authorized person 获授权人
>;HXH^q authorized representative 获授权代表
4h(aTbHaQ authorized share capital 法定股本
J H $ automated quotation system 自动报价系统
/Fk0j_b Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
d *H-l3N 自动交易系统〔香港期货交易所有限公司〕
\Ud2]^D= automatic adjustment mechanism 自动调整机制
>0512_J+ automatic adjustment system 自动调整系统
5|AZ/!rb Automatic Clearing House 自动票据交换所
^up*KQ3u\ automatic exchange rates accumulation system 自动化汇率累集系统
{0e5<"i Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
[J:vSt automatic teller machine [ATM] 自动柜员机
z.{ y VQE autopay 自动转帐
mv + .5X available assets 可用资产
!&#CEF@J available fiscal reserve 现存财政储备
9WBDSx_(Q available profit 可用利润
`UeF3~)>E Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
a z`5{hK average 平均；平均数；海损
c5U1N& k5& average basic salary 平均基本薪金
s2v\R~T average consumer expenditure 平均消费开支；一般消费开支
4u:{ PN average cost 平均成本
& M<431y
average cost of land production 增辟土地平均成本
)TXn 7{M: average daily turnover 平均每日成交额
1)k))w 9 average daily wage rate 平均每日工资率
#`?uV)( average expenditure pattern 平均开支模式
V1(eebi| average growth rate 平均增长率
3aW4Gs<g average net fixed assets 固定资产平均净值
/>]/ At average of relatives 相对价格平均数
{!x-kF_ average price 平均价格
heRQ|n.Dz) average propensity to consume 平均消费倾向；一般消费倾向
k ^+h >B-; average propensity to save 平均储蓄倾向；一般储蓄倾向
xXLKL6F(\ average rate 平均率
|Z!C`G[ average revenue 平均收入；平均收益
vn|X,1o average stock 平均库存；平均存货
M"~B_t,Nw average yearly rent 平均年租
{'{ssCL avoidance of double taxation 避免双重课税
mQ 1QJ_; avoidance of tax 避税
