A:
'Z#>K* A share Ａ股；甲类股份
Pj{I} 4P` abatement of tax 减税；减扣免税额
=U8+1b ABN AMRO Bank N.V. 荷兰银行
)a `kL, above-the-line expenditure 线上项目支出；经常预算支出
g@Y]$ey%A above-the-line receipt 线上项目收入；经常预算收入
kVG+Wr7l0F ABSA Asia Limited 南非联合亚洲有限公司
K*4ib/'E a absolute change 绝对数值变更
Q:b0 ! absolute expenditure 实际开支
HNlW.y" absolute guideline figure 绝对准则数字
2:e7'}\D. absolute interest 绝对权益
Cte NJBm absolute order of discharge 绝对破产解除令
.0;\cv4} absolute profit margin 绝对利润幅度
:QXKG 8^ absolute value 实值；绝对值
7+hc?H[&' absolutely vested interest 绝对既得权益
soX^$l
absorbed cost 已吸收成本；已分摊成本
A e1b`%To absorption 吸收；分摊；合并
^< absorption rate 吸收率；摊配率；分摊率
U^q S[HM ACB Finance Limited 亚洲商业财务有限公司
Z,M2vRj"qT acceptable form of reciprocity 合理的互惠条件
:/t_5QN acceptable rate 适当利率；适当汇率
D Nyt_5j&: acceptance agreement 承兑协议
:2:%
acceptance for honour 参加承兑
C#3&,G W acceptor 承兑人；接受人；受票人
v!3Oq.ot acceptor for honour 参加承兑人
F|o 1r accident insurance 意外保险
c%+uji6 Accident Insurance Association of Hong Kong 香港意外保险公会
R9QW%!:,\2 accident insurance scheme 意外保险计划
d5R2J:dI accident year basis 意外年度基准
h%v qt~0 accommodation 通融；贷款
mC?}:W M@ accommodation bill 通融票据；空头票据
1|:;~9n<t accommodation party 汇票代发人
CUBL/U\= account balance 帐户余额；帐户结余
F6:LH,~8 account book 帐簿
jyidNPLm4 account collected in advance 预收款项
t2rZ%[O account current book 往来帐簿
r@wE ?hK account of after-acquired property 事后取得的财产报告
&4l !2 account of defaulter 拖欠帐目
7;] IlR6 account payable 应付帐款
0 wDhX account payee only [A/C payee only] 只可转帐；存入收款人帐户
1(% 6X*z account receivable 应收帐款
U b4)x account receivable report 应收帐款报表
8H8Q account statement 结单；帐单；会计财务报表
\]\ h ,Y8 account title 帐户名称；会计科目
?`6Mfpvj96 accountant's report 会计师报告
&>K|F >7q Accountant's Report Rules 会计师报告规则
I MpL+W. accounting and auditing procedure 会计与审计程序；会计与核数程序
6 wXy;!2 Accounting Arrangements 《会计安排》
f rV_5yK' accounting basis 会计基础
w=0zVh_`( accounting by Official Receiver 破产管理署署长呈交的帐目
niYD[Ra\xP Accounting Circular 《会计通告》
t~!ag#3['. accounting class 会计类别
Y|W#VyM- accounting date 记帐日期；会计结算日期
d(| 4 +^> accounting for money 款项核算
5-S -r9 Accounting Officer 会计主任
`FX?P`\@I accounting period 会计报告期；会计期
-Hy>
z accounting policy 会计政策；会计方针
* e<'|Kq accounting practice 会计惯例
] + tO accounting principle 会计准则
]@ Vp:RGMr accounting record 会计记录
Y$+v " accounting report 会计报告
wWq-zGH|& Accounting Services Branch [Treasury] 会计事务部〔库务署〕
L},o;p: Accounting Society of China 中国会计学会
+ EKp*Vje accounting statement 会计报表
6{ fo.M? accounting system 会计制度；会计系统
z(>:LX"xz accounting transaction 会计事项；帐务交易
}wEt=zOJ accounting treatment 会计处理
0G+ qF 96 accounting year 会计年度
r'XWt]B+[ accretion 增值；添加
T ?`Ha\go accrual 应计项目；应累算数目
zn|O)"C accrual basis 应计制；权责发生制
z: )*Aobwv accrual basis accounting 应计制会计；权责发生制会计
4FKg p|Y0 accrue 应累算；应计
`q1-yH0~4 accrued benefit 应累算利益
;CV' accrued charges 应计费用
Z 8GIZ accrued cumulative preference share dividend 应累算的累积优先股股息
g|4>S<uC accrued expenses 应累算费用
^ ?0?* accrued interest payable 应付利息；应计未付利息
%(s2{$3 accrued interest receivable 应收利息；应计未收利息
5p3: 8G7 accrued right 累算权益
q> 6,g>I accruing profit 应累算的利润
$d&7q 5[ accumulated fiscal reserve 累积财政储备
9,"gXsvx( accumulated profit 累积利润；滚存溢利
7~QAprwVS accumulated reserve 累积储备
]2|KG3 t accumulation of surplus income 累积收益盈余
/^WawH6)6 acquired assets 既得资产
pNu?DF{
3 acquisition 收购；购置；取得
^nQJo"g\ acquisition cost 购置成本
)]m4FC: acquisition expenses 购置费用
vH E:TQo4 acquisition of 100% interest 收购全部股权
gAsjkN t? acquisition of control 取得控制权
? ;w\CS^Qu acquisition of fixed assets 购置固定资产
I^D*) z acquisition of shell “买壳”
f&&Ao acquisition price 收购价
C?6q ]k]r act of God 天灾
VwXR ,( acting partner 执事合伙人
'l-VWqR- active market 买卖活跃的市场；交投畅旺的市场；旺市
m&s;z Q active partner 积极参与的合伙人
gs~u8"B active trading 交投活跃
piIGSC actual circulation 实际流通
4~WSIR- actual cost 实际成本
zXwdU5 8 actual expenditure 实际开支；实际支出
B\;fC's+ actual income 实际入息；实际收入；实际收益
ax 2#XSCO actual market 现货市场
?tT89m3_E actual price 现货价；实际价格
i A'p!l |P actual profit 实际利润
;B :\e8 actual quotation 实盘；实际价位；实际报价
=H}}dC<) actual year basis 按实际年度计算
YC*`n3D|' actuals 实货
DnF | wS actuarial investigation 精算调查
-YipPo "a actuarial principle 精算原则
0-d&R@lX. actuarial report 精算师报告
u}?{1B! Actuarial Society of Hong Kong 香港精算学会
?b]f$
2 actuarial valuation 精算师估值
?9*[\m?- actuary 精算师
'6T *b ad referendum agreement 暂定协议；有待覆核的协定
5 xH*&GpL7 ad valorem duty 从价税；按值征税
S@4bpnhK ad valorem duty system 从价税制
|(Xxi ad valorem fee 从价费
.Lm`v0' w ad valorem tariff 从价关税
c-Qa0 Q additional allowance 额外免税额
}j\8| UG additional amount for unexpired risk 未过期风险的额外款额
x LK,Je additional assessable profit 补加应评税利润
!__^M3S,k additional assessment 补加评税
e.!~ 7c_z? additional commitment 额外承担
W,nn,% additional commitment vote 额外承担拨款
F5w=tK additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
=[gFaB_H additional dependent parent allowance 供养父母额外免税额
D2\Ep L/ additional provision 额外拨款
H Ds8 M additional stamp duty 附加印花税
Yg1HvSw\ additional tax 补加税罚款；补加税款
Z/;8eb*B7 Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
QxB H{TG adjudged bankrupt 被裁定破产
8PG&/ " K adjudicated bankrupt 裁定破产人
1}CJ& adjudication fee 裁定费；评定印花税额手续费；评估契据费
u:^9ZQ+ adjudication of bankruptcy 裁定破产；宣告破产
X:
Be' adjudication of insolvency 裁定无力偿还债务
XKT[8o<L adjusted actual 经调整的实数；调整后的实数
\@_?mL @= adjusted current assets 经调整的流动资产；调整后的流动资产
3b<;y% adjusted figure 经调整的数字；调整后的数额
9a'}j#mJo adjusted liabilities 经调整的负债；调整后的负债
$^#q0Y x adjusted loss 经调整的亏损；调整后的亏损
uU+ ?:C 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
!B#t JD adjusted profit 经调整的利润；调整后的利润
eHyIFoaC/ adjusted surplus 经调整的盈余额；调整后的盈余额
"YV vmCp adjusted value 经调整的价值；调整后的价值
Hqu?="f= adjustment 调整；修订；理算〔保险〕
',6d0>4 * adjustment centre 调剂中心
xQqZi b5I adjustment lag 调整过程的时间差距；调整时差
SQJ4}w>i adjustment mechanism 调整机制
#*}cc adjustment of loss 亏损调整
R ggZ'.\ adjustment process 调整过程；调整程序
:~,V+2e adjustment range 调整幅度
b|Eo\l2 administered exchange rate 受管制汇率
*uF Iw}C/ Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
01+TVWKX administration expenses 行政费用
C3C&hq\% administration fee 手续费；行政费
`O?j -zR administration in bankruptcy 破产管理
W{ kTM4 administration order 遗产管理令
[Lf8*U" administrator 管理人；遗产管理人
1EliR uJ administrator of the estate 遗产管理人
y*I,i*iv admission of debt 债项承认书
: p7PiqQ admission of proof 接纳债权证明
IXR%IggJA advance 放贷款项；垫付款项；预支款项；预付款项
j Zq CM{ advance account 暂支帐目；预付款帐户
\YH *x` advance compensation 预付补偿金
}y%mG&KSz advance from shareholder 股东垫款
XBTjb advance pending reimbursement 预支以待日后付还
P0- K/_g advanced economy 先进经济体系
\Iz-<:gA' advancement 预付；预付财产
F=;nWQ& advances warrant 垫款令
_P=L| U#C advancing 贷出
QU@CPME adverse balance 逆差
NcIr;
} adverse exchange 逆汇
k,r}X:<6jz advertisement addressed to shareholders 在报章刊登的致股东通告
Qgl5Jr. advice for collection 托收通知书
HB}iT1 .` advice of drawing 提款通知书；汇票通知书
)79F"ltz h advice of payment 付款通知
"u"?~ Advisory Committee [Securities and Futures Commission]
tLGNYW!K 谘询委员会〔证券及期货事务监察委员会〕
YA8ZB&]En/ Advisory Committee on Diversification 经济多元化谘询委员会
Qmj%otSg affidavit 誓章；遗产申报誓章
'5P:;zw affidavit of no receipt 述明无收款的誓章
+ Ui%}^ZZ affiliate 联号；联营公司；附属公司
c+UZ UgP affiliated company 附属公司；联号；联营公司
~fz9PoC affirmation [estate duty] 非宗教式宣誓〔遗产税〕
m =MM affordability 负担能力
z*/}rk4i African Development Bank [AfDB] 非洲开发银行
sfCU"O2G after-acquired property 事后取得的财产
^<Sy{KY after-hours dealing 市后交易
t\-;n:p- after-tax profit 税后盈利；税后利润；税后溢利
[} "m4+ agency agreement 代理协议
XJ ?zP=UK agency expenses 代理机构的开支
=o4McV} agency fee 代理费
hDTM\>.c;s Agency Law 《代理法》
G}'\ agent 代理人；承销人
nD{{/_"' agent of company 公司代理人
3O?[Yhk`. agent's fee 代理人费；经纪费
5 1!#m| aggregate 总计；总数；总体数字
2 57q%" aggregate amount 总款额；总额
->&amPv aggregate assets and liabilities 总体资产与负债
oD%B'{Zs4 aggregate at constant price 按固定价格计算的总体数字
;VgB ! aggregate demand 总需求
Yg]!`(db aggregate gross position 总持仓量
EA< x$O aggregate limit 总限额
NO.5Vy aggregate of salaries tax 合计薪俸税
h
x
hl aggregate performance 总体表现；总体业绩
?"T *{8 aggregate supply 总体供应
dijHi aggregate surplus 总盈余
iZ2 nBi Q aggregate total 整体总额
R|!4klb aggregate value 总值；合计价值
X@@ 7Qk aggregated basis 合计基准
(.9H1aO46| aggregated net chargeable income 合计应课税入息实额
Y9ny KL aggregation 合并计算；合计；总和
3x
E^EXV aggregation of incomes of husband and wife 夫妇入息合并计算
c.;<+dYsm* aggregation of property 财产的总和
ob7hNo# agio 差价；贴水
/SJI ~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》
qk!,:T Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
S~.%G)R 《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》
WVh]<?GWXk Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
7iH%1f 《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》
gnZc`)z Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
$Q5 6~AP 《香港政府和大韩民国政府关于相互促进和保护投资协定》
%Yny/O\e% agreement for a settlement 授产协议
lAPPn g` agreement for assignment 转让协议
[ J43] agreement for sale 售卖协议；买卖协议
pt9fOih[ agreement for sale and purchase 买卖协议
cu"ge]}, agreement for the payment of interest 支付利息协议
Wvwjj~HP2} agreement for the repayment of money 还款协议
jxDA+7 agreement of reinsurance 再保险协议
vOBXAF Agricultural Bank of China 中国农业银行
^ V8?6E air passenger departure tax 飞机乘客离境税
6 G?7>M Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
3qwSm < airport tax 机场税
_S6SCSF c alcohol duty 酒精税
L7$1 rO< alienation 让与；让渡；转让
rA1;DSw6E[ alimony 生活费；赡养费
5OHF=wh All Ordinaries Index [AOI] 所有普通股指数
X5o{d4R L all risks 全险；综合险
O *hQP*Rs All Sales Record for Stock Market 《股票市场成交报告》
J" yq)0 Allied Capital Resources Limited 新联财务有限公司
<l^#FH all-items index [Consumer Price Index] 总指数〔消费物价指数〕
v^1n.l %E allocation letter 拨款信件
4XArpKA allocation of fund 分配款项；预留款项
u$y5?n| allocation of profit 利润分配；溢利分配
8fQaMn4V allocation warrant 拨款令
p(S {k]ZL@ allotment 分配；配股
3 bl l9Ey allotment notice 股份配售通知；配股通知
Ip;;@o&D allotment of shares 股份分配
"$N 4S9U allowable 可获宽免；免税的
=}YaV@g<f allowable business loss 可扣除的营业亏损
&,iPI2`O A allowable expenses 可扣税的支出
"o$)z'q allowance 免税额；津贴；备抵；准备金
k3r<']S^ allowance for debts 债项的免税额
(:ij'Zbz allowance for depreciation by wear and tear 耗损折旧免税额
qJEtB; J' allowance for funeral expenses 殡殓费的免税额
~DUOL ~E allowance for inflation 为通货膨胀而预留的款项；通胀准备金
~X1<x4P\ allowance for repairs and outgoings 修葺及支出方面的免税额
^97\TmzP{ allowance to debtor 给债务人的津贴
l =^ ^l` alteration of capital 资本更改
U7d 0 5y ' alternate trustee 候补受托人
2B= +p8 3< amalgamation 合并
{#}?-X ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
S)G*+) ambit of charges 征税范围；收费范围
R ;3!?` amended valuation 经修订的估值
-5Ln 3\ O@ American Commodities Exchange 美国商品交易所
!i?aRI/6 American Express Bank Limited 美国运通银行
,L^ag&!4 American Stock Exchange 美国证券交易所
YC d amortization 摊销
!_j6\r= amount due from banks 存放银行同业的款项
{A 8w~3F amount due from banks abroad 存放海外银行同业的款项
aDjYT/`l amount due from holding companies 控股公司欠款
kaZ_ra;< amount due from local banks 存放本港银行同业的款项
>Mk#19j[/ amount due to banks 银行同业的存款
3Vb/Mn!k amount due to banks abroad 海外银行同业的存款
??=su.b amount due to holding companies 控股公司存款
D 13bQ&\B- amount due to local banks 本港银行同业的存款
5:X ^Q.f; amount due to outport banks 外埠银行同业的存款
vU,;asgy amount for note issue 发行纸币的款额
&3bh K5P amount of bond 担保契据的款额
}n$I #G}\/ amount of consideration 代价款额
khfWU amount of contribution 供款数额
oD~q/04! amount of indebtedness 负债款额
=FXq=x%9+ amount of principal of the loan 贷款本金额
t{Gc, S!]5 amount of rates chargeable 应征差饷数额
yo"!C?82= amount of share capital 股本额
XF Wo"%}w amount of sums assured 承保款额
F]`_ak E amount of variation 变动幅度
Gque@u amount of vote 拨款数额
</)QCl' d amount payable 应付款额
@y{
f>nm amount receivable 应收款额
wxo{ gBq Amsterdam Stock Exchange 阿姆斯特丹证券交易所
Cc!LJ analysis 分析
%pr}Xs(-f ancillary risk 附属风险
g2W ZW#a) annual account 周年帐目；周年帐目报表；年度决算；年结
lsRW.h, annual accounting date 年结日期
S]}W+BF3 annual allowance 每年免税额；年积金；年度津贴；年津
HWi: CDgm annual balance 年度余额
H0Ck%5 annual disposable income 每年可动用收入
/7p1 y v annual estimates 周年预算
w.R2' W R annual fee 年费
BZAF;j annual general meeting 周年大会
&Vmx<w annual growth rate 年增率；每年增长率
2N}h<Yd 9 annual long-term supplement 长期个案每年补助金
+pJ~ <ug] annual pensionable emolument 可供计算退休金的年薪
ud GZ%Mr_ annual report 年报
qq[Enf|/y Annual Report on the Consumer Price Index 《消费物价指数年报》
vy1N, 8 a annual return 周年报表；周年申报表；每年报税表格
R#Hz%/:|A Annual Return Rules 《周年报表规则》
TW T h! annual review of consumer prices 每年消费物价回顾
glgXSOj annual roll-forward basis 逐年延展方式
rZ^VKO`~I1 annual salary 年薪
,U#FtO e c annual statement 年度报表；年度决算表
{.D/MdwW; Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
lehuJgz'OO annuitant 年金受益人
qBXI R } annuity 年金
yc3i> w` annuity contract 年金合约
k{w annuity on human life 人寿年金
QKtVwsz
+ antecedent debt 先前的债项
)SsO,E+t=U ante-dated cheque 倒填日期支票
#FsoK *F anticipated expenditure 预期开支
,ku3;58O< anticipated net profit 预期纯利
b?%Pa\,! anticipated revenue 预期收入
/^9yncG;> anti-inflation measure 反通货膨胀措施
WTQd}f anti-inflationary stance 反通货膨胀立场
%~^:[@xa* apparent deficit 表面赤字
'w~e>$WI apparent financial solvency 表面偿债能力
BF+i82$zo apparent partner 表面合伙人
8c0ugM application for personal assessment 个人入息课税申请书
[Cf{2WB:7 application of fund 资金应用
ck K9@RQ application to release as liquidator and to destruct the books of accounts and documents
X CQPVSh 申请免除清盘人职务及毁灭帐簿与文件
/D
~UK" } appointed actuary 委任精算师
} {<L< appointed auditor 委任核数师；委任审计师
`*HM5 1U appointed trustee 委任的受托人
"| W``&pM appointer 委任人
i4r8146D[ apportioned pro rata 按比例分摊
=E4~/F}9/T apportionment 分配；分摊
$SPA'63AC Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
i@hW" [A apportionment formula 分摊方程式
C{P:1ELYXH apportionment of estate duty 遗产税的分摊
W" l dQ appraisal 估价；评估
p 28=l5y+ appreciable growth 可观增长
g"Gj8QLDz appreciable impact 显着影响
zv HeoM , appreciable increase 可观增长
/[#5<; appreciation 增值；升值
rWD*DmY@" appreciation against other currencies 相对其他货币升值
^)0b= ( . appreciation of the exchange value of Hong Kong dollar 港元汇值上升
+a!uS0fIJi appreciation tax 增值税
co [ appropriation 拨款；拨用；拨付
kCZxv "Ts appropriation account 拨款帐目
Swnom?t Appropriation Bill 拨款法案
V[baGNe appropriation-in-aid system 补助拨款办法
&&
E) approved assets 核准资产
+ tvWp>T+ approved basket stock 认可一篮子证券
O t1:z:Pl approved budget 核准预算
zTS#o#`!\ approved charitable donation 认可慈善捐款
1OW#_4w/ approved charitable institution 认可慈善机构
Q<d|OX approved currency 核准货币；认可货币
-Gmg&yQ9 approved estimates 核准预算
{ '1e? approved estimates of expenditure 核准开支预算
muKCCWy# approved overseas insurer 核准海外保险人
`/L D:R approved overseas trust company 核准海外信托公司
TwLQ;Q approved pooled investment fund 核准汇集投资基金
7bC)Co#: approved provident fund scheme 认可公积金计划
U#
7K^(E9 approved provision 核准拨款
XD$;K$_7 approved redeemable share 核准可赎回股份
^A' Bghy approved regional stock 认可地区性证券
;J&9 l
> approved retirement scheme 认可退休金计划
_omz74 approved subordinated loan 核准附属贷款
U l%D}(, arbitrage 套戥；套汇；套利
\2NT7^H# arbitrageur 套戥者；套汇者
N(= \S: arbitrary amount 临时款项
56T{ JTo arrangement 措施；安排；协定
2L|)uCb arrears 欠款
mv\S1[< T arrears of pay 欠付薪酬
9 7Mi{Zz arrears of revenue 逾期未收税款；逾期未收的帐项
1JWo~E' articles of association 组织章程；组织细则；组织章程细则
^P}c0}^ Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
NG?- dkD ascertainment of profit 确定利润
bbxo !K
m" "Asia Clear" “亚洲结算系统”
J\c\Ar : Asia Commercial Bank Ltd. 亚洲商业银行有限公司
2!;U.+( Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
Ki( Asian Development Fund [ADF] 亚洲发展基金
/aX 5G Asian dollar bond 亚洲美元债券
Xgyi}~AoaU Asian dollar market 亚洲美元市场
z]bcg$m Asian dollar rate 亚洲美元利率
Gf y9?sa Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
c},wW@SF2W Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
6 P U]I+ asked price 沽盘；喊价；索价；卖方报价
m.2=,,r<Fq assessable income 应评税入息
%Tm8sQ)1 assessable loss 应评税亏损
JPGEE1!B{b assessable profit 应评税利润
Ft^ +P* assessable value 应评税值
pIP ^/H assessed profit 估定利润
N@G~+GCxL assessed value 经评估价值
y pV> * assessment 评税；评定；估价；评税单
'7(oCab"_ assessment number 评税编号；估价编号
Os"T,`F2s assessment of additional tax 补加税评税
!@wG22iC4d assessment of performance 业绩评估；实绩评价
8lfKlXR78 Assessor 评税主任
2(i v+<t asset price bubbles 资产价格泡沫
u RPvo}!=1 asset-backed securities 具资产保证的证券
K6M_b?XekA assets accretion 资产增值
a<d$P*I(cH assets and liabilities 资产与负债
\Y rvH assets betterment statement 资产递增表；资产改进表
h&j9 ' assets lending 实物放款；有抵押贷款
_5&LV2 assets of the company passing on the death 死者去世时转移的公司资产
CGY,I
UG assets pledged as security for liabilities 用作负债抵押的资产
X w_6SR9C assets portfolio 资产投资组合
f5dctDHP assets price 资产价格
hR(p{$-T assets quality 资产质素
unN=yeut assets realization 资产变现
F vae lB assets refinancing arrangement 资产再集资安排
x !QA* M assets securitization 资产证券化
TU}. /b@F assets situated outside Hong Kong 在香港以外地方的资产
Zq\Vq:MX assets stripping 削减资产；拆卖资产
]#t5e>o| assets value 资产值
p4M7BK:nf assignee 承让人
iyr'9BA assignment 转让；转让书；转让契
Sxg&73;ZV assignment of interest 权益转让
hsZ}FLStJ assignment of letters patent and trade mark 专利证书及商标转让
`6QQS3fk! assignment of property 物业转让；物业转让书
l_z@.</8P@ assignment right 转让权
-VP da @@w assignor 转让人
Z&j?@k,k associate 有联系的人；有关连人士；相联者；合伙人；联系人
|VE *_ G Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
^dCSk== associate member 附属会员
m0_B [dw associated body corporate 相联法人团体
FErK r) associated company 相联公司；联属公司
3E]IEf associated corporation 相联法团
$G@ ^!( Association of Chartered Certified Accountants [ACCA] [United Kingdom]
7 1inHg 公认会计师公会〔英国〕
"R9^X3; Association of Futures Exchange Brokers 香港期货经纪协会
{u_2L_ Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
19 # A7 association of underwriters 承保人组织
Xb MAcgS assumption of control 接管
k}$k6 Sr" assurance 担保；保险；转易；转易书
l5fF.A7TT assurance of interest 权益的转易
nk^-+o lm at 19XX price 按一九ＸＸ年价格计算
bdz&"\$X at a discount 按赔价计算；按贴水价格计算；打折扣
~u+|NtF at a premium 按溢价计算；按升水价格计算
^#)M,.G^ at call 通知付款；按通知
EaXD Y< at constant market price 按固定市价计算
ug.'OR at constant price 按固定价格计算
os~}5QJ at cost 按成本计算
%x zgTZ at current market price 按当时市价计算；按现时市价计算
kF o&! at current price 按当时价格计算；按现时价格计算
7<p? E7 at factor cost 按要素成本计算；按生产要素成本计算
Fl;!'1 at money-of-the-day price 按付款当日价格计算
FST}:*dOe5 at or better 按指定或较佳价位〔买卖指令〕
nH -1,#`g at par 按面值计算；平价
&nX,)" at sight 见票即付
=as\Tp#d at the close 按收市盘
t ?404 at the opening 按开市盘
)o> 1=Y`[z attestation 见证；见证条款
?7CHHk at-the-money option 平价期权
>W7IWhm3 attorney 受权人；受托代表人
Wk*t- attornment 新拥有人承认书
_E < attributable profit 可归属利润
xzjG|"a[GB attributable share value 可归属股份价值
5'h Q6i8 Auckland Stock Exchange 奥克兰证券交易所
"}'Sk( auction 拍卖
Q]NGd 0 J auctioneer 拍卖商
^t Y$pP A audit 审计；核数
#Y'svn1H Audit Commission 审计署
2*1FW v Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
D|rcSa.M 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
<"rckPv_H audit review 帐目审查
kx _PMp c Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
i1JWdHt audited account 审计帐目；经审计的帐目
|nTZ/MXbw audited annual account 经审计的周年帐目
Y\1XKAfB audited balance sheet 经审计的资产负债表
X* Dt<i};v auditor 核数师；核数主任；审计师
J~UR v)g auditor's certificate 核数师证明书；审计师证明书
KQ\d$fX auditor's report 核数师报告；审计师报告
TDnbX_xC< Aussie bond 澳元债券
P 2^((c austerity budget 紧缩预算
.ug QH<B Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
~PAbtY9}U Australia All Ordinaries Index 澳洲所有普通股票指数
<{yQNXf[ Australian Dollar [AUD] 澳元
4hh=z>$|l) Australian Options Market 澳大利亚期权市场
O)i ]K`jk Australian Securities Commission 澳洲证券事务监察委员会
b/ dyH Australian Society of Certified Practising Accountants 澳洲执业会计师公会
06peo
d Australian Stock Exchange 澳大利亚证券交易所
Z/>0P* F Austrian Schilling [ATS] 奥地利先令
*)H&n>"e authentication 认证；鉴证
Vn1hr;i] authority to purchase 委托购买证；委购书
Wr+1G 8 authorization 认可；核准；授权；授权书
d[Lr`=L; authorization by direction 指示授权
7TN94@kCF authorization by instruction 指令授权
|L"!^Y#=D authorization by warrant 令状授权
Ap [}[:U authorization of unit trust 单位信托的认可
qmJ^@dxs authorized agent 指定代理人
5{uK;Vxse authorized capital 法定资本
"t\gkJyK authorized clerk 出市员
ZD'fEqM authorized dealer 认可交易商
|+0XO?,sZ authorized financial institution 认可财务机构
>HH49 cCo authorized fund 认可基金
4; hgi[ authorized fund house 获授权的基金公司；认可基金公司
sX aIQhZ authorized institution 认可机构
%:
.{?FB_ authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
Oor &1 authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
= z$XqT.' authorized insurer 获授权保险人；获认可承保人
Qy+&N*k> authorized investment 特准投资项目
>IzUn: 0F authorized person 获授权人
td6$w:SN,l authorized representative 获授权代表
@xI:ZtM authorized share capital 法定股本
h&4f9HhS= automated quotation system 自动报价系统
-n `igC Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
HRY?[+ 自动交易系统〔香港期货交易所有限公司〕
g@jAIy] automatic adjustment mechanism 自动调整机制
L9=D,C~
automatic adjustment system 自动调整系统
/\_wDi+# Automatic Clearing House 自动票据交换所
xE4iey@\} automatic exchange rates accumulation system 自动化汇率累集系统
*4tJ|m6"Y6 Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
CNiUHUD automatic teller machine [ATM] 自动柜员机
xX ktMlI autopay 自动转帐
D/&^Y'|T available assets 可用资产
i S"( available fiscal reserve 现存财政储备
01nbR +e available profit 可用利润
NHCdf* Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
-O S&(7 average 平均；平均数；海损
k'K&GF1B average basic salary 平均基本薪金
' `*{ig average consumer expenditure 平均消费开支；一般消费开支
Pkbx /\ average cost 平均成本
a|x1aN 0 average cost of land production 增辟土地平均成本
{G
D<s) ) average daily turnover 平均每日成交额
2AAZZx +$ average daily wage rate 平均每日工资率
De(\ <H# average expenditure pattern 平均开支模式
Hi 1@ average growth rate 平均增长率
domaD" C average net fixed assets 固定资产平均净值
-K_p?
l average of relatives 相对价格平均数
<6s?M1J average price 平均价格
BWct0= average propensity to consume 平均消费倾向；一般消费倾向
E .kjYIH8 average propensity to save 平均储蓄倾向；一般储蓄倾向
W5_:Q @ average rate 平均率
xj Oj1Hv average revenue 平均收入；平均收益
MxY~(TVPK average stock 平均库存；平均存货
'$3]U5KOwK average yearly rent 平均年租
exqFwm hh avoidance of double taxation 避免双重课税
%Hk9.1hn5 avoidance of tax 避税
