A:
Y/_b~Ahn A share Ａ股；甲类股份
QGnBNsA h abatement of tax 减税；减扣免税额
M RdZ ' ABN AMRO Bank N.V. 荷兰银行
'Nv*ePz above-the-line expenditure 线上项目支出；经常预算支出
J@c)SK%2h above-the-line receipt 线上项目收入；经常预算收入
jE</a % ABSA Asia Limited 南非联合亚洲有限公司
1Lb+
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; u0 MY absolute expenditure 实际开支
xW\iME absolute guideline figure 绝对准则数字
O=Py XOf absolute interest 绝对权益
PN n{ Rt absolute order of discharge 绝对破产解除令
BK 8)'9/ absolute profit margin 绝对利润幅度
e " f/ absolute value 实值；绝对值
R1 X{= c t absolutely vested interest 绝对既得权益
F+!K9( `| absorbed cost 已吸收成本；已分摊成本
,9W|$2=F absorption 吸收；分摊；合并
G-]ndrTn absorption rate 吸收率；摊配率；分摊率
=FXZcP>h ACB Finance Limited 亚洲商业财务有限公司
B6iH[dTy_ acceptable form of reciprocity 合理的互惠条件
@m[r0i0J " acceptable rate 适当利率；适当汇率
-%lA=pS{Fq acceptance agreement 承兑协议
'Bp7LtG92 acceptance for honour 参加承兑
Vn-y<*np acceptor 承兑人；接受人；受票人
;V~[kF=t0 acceptor for honour 参加承兑人
c _li.]P accident insurance 意外保险
\ueo^p]_? Accident Insurance Association of Hong Kong 香港意外保险公会
Q9 b.]W accident insurance scheme 意外保险计划
E1'HdOh&z accident year basis 意外年度基准
j ,' $i[F' accommodation 通融；贷款
6WQT ,@ ? accommodation bill 通融票据；空头票据
|P si?'4 accommodation party 汇票代发人
h7|#7 d account balance 帐户余额；帐户结余
)8:Ltn% account book 帐簿
cf#2Wg) account collected in advance 预收款项
+KV`+zic+ account current book 往来帐簿
J ?~El& account of after-acquired property 事后取得的财产报告
XP"lqyAi account of defaulter 拖欠帐目
7Rf${Wv0 account payable 应付帐款
l#_(suo64 account payee only [A/C payee only] 只可转帐；存入收款人帐户
c-L1 Bkw account receivable 应收帐款
%(IkU D account receivable report 应收帐款报表
|<l
sv account statement 结单；帐单；会计财务报表
%o4ZD7@ ' account title 帐户名称；会计科目
Pwn3/+"%K accountant's report 会计师报告
l.c*, 9
Accountant's Report Rules 会计师报告规则
>weY_%a accounting and auditing procedure 会计与审计程序；会计与核数程序
|#); ^z_ Accounting Arrangements 《会计安排》
+pcpb)VL accounting basis 会计基础
=1noT)gC R accounting by Official Receiver 破产管理署署长呈交的帐目
j>(O 1z 7 Accounting Circular 《会计通告》
)
N*,cTE accounting class 会计类别
)DS|mM) accounting date 记帐日期；会计结算日期
r
wtU@xsD accounting for money 款项核算
6\7b E $K Accounting Officer 会计主任
9gFema{U accounting period 会计报告期；会计期
&>zzR$#1 accounting policy 会计政策；会计方针
K]{Y >w accounting practice 会计惯例
yF-EHNNf accounting principle 会计准则
WleE$ , accounting record 会计记录
Nv@SpV' accounting report 会计报告
: nZVP_d+ Accounting Services Branch [Treasury] 会计事务部〔库务署〕
)_eEM1 Accounting Society of China 中国会计学会
a7+w)]r accounting statement 会计报表
G=R`O1-3 accounting system 会计制度；会计系统
~ [ k0ay accounting transaction 会计事项；帐务交易
88]V6Rm9[* accounting treatment 会计处理
nm)H\i accounting year 会计年度
8X,dVX5LT accretion 增值；添加
! e5!8z accrual 应计项目；应累算数目
eM";P/XaX accrual basis 应计制；权责发生制
U_t[J | accrual basis accounting 应计制会计；权责发生制会计
p.1@4kgK&r accrue 应累算；应计
6ge, 2[PU accrued benefit 应累算利益
/UP&TyZ accrued charges 应计费用
;x/do?FbT accrued cumulative preference share dividend 应累算的累积优先股股息
^Oy97Y accrued expenses 应累算费用
?/Bp8q( accrued interest payable 应付利息；应计未付利息
)N4!zuSVf accrued interest receivable 应收利息；应计未收利息
K(
: NshM accrued right 累算权益
X}@^$'W accruing profit 应累算的利润
f3Zm_zxj accumulated fiscal reserve 累积财政储备
4PtRTb0<i3 accumulated profit 累积利润；滚存溢利
0x&-/qce6W accumulated reserve 累积储备
5G!0Yy[' accumulation of surplus income 累积收益盈余
>/@wht4- j acquired assets 既得资产
TYv'#{ acquisition 收购；购置；取得
J?]wA1 acquisition cost 购置成本
I!FIV^}Z( acquisition expenses 购置费用
3K2B7loD)~ acquisition of 100% interest 收购全部股权
y:t@X~ acquisition of control 取得控制权
N~rA /B]T acquisition of fixed assets 购置固定资产
0!<qfT
a acquisition of shell “买壳”
TR;" &'#k acquisition price 收购价
or~2r8 act of God 天灾
LhN?j5XqM acting partner 执事合伙人
#|<\q* < active market 买卖活跃的市场；交投畅旺的市场；旺市
M E.l{?v active partner 积极参与的合伙人
kj_MzgC'? active trading 交投活跃
.dA_} actual circulation 实际流通
~m:oJ+:O actual cost 实际成本
s!WGs_1@ actual expenditure 实际开支；实际支出
_ebo actual income 实际入息；实际收入；实际收益
0, b.;r actual market 现货市场
vO>Fj actual price 现货价；实际价格
, sw|OYb actual profit 实际利润
;gS)o#v0 actual quotation 实盘；实际价位；实际报价
Y f Rjr actual year basis 按实际年度计算
t1Ty.F)r actuals 实货
nHAET actuarial investigation 精算调查
eh\_;2P actuarial principle 精算原则
S#h-X(4 actuarial report 精算师报告
~
_ ogeD Actuarial Society of Hong Kong 香港精算学会
2/Xro rV actuarial valuation 精算师估值
''t\J^+& actuary 精算师
bSa%?laS ad referendum agreement 暂定协议；有待覆核的协定
}
Xbmb8 ad valorem duty 从价税；按值征税
'q3<R%^Q ad valorem duty system 从价税制
\9
,a"g ad valorem fee 从价费
!3O8B0K)v ad valorem tariff 从价关税
O5 2 B additional allowance 额外免税额
x*H ,e Y3 additional amount for unexpired risk 未过期风险的额外款额
* {a vx additional assessable profit 补加应评税利润
8
5 L< additional assessment 补加评税
G kwdBy+ additional commitment 额外承担
/!7 additional commitment vote 额外承担拨款
b suGZ additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
z) :LF< additional dependent parent allowance 供养父母额外免税额
b/[$bZD5o additional provision 额外拨款
v2w|?26L f additional stamp duty 附加印花税
O0Z !*Hy additional tax 补加税罚款；补加税款
^/6LVB * Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
1zNh&
" adjudged bankrupt 被裁定破产
vIq>QXb;d adjudicated bankrupt 裁定破产人
'80mhrEutG adjudication fee 裁定费；评定印花税额手续费；评估契据费
wh Hp}r adjudication of bankruptcy 裁定破产；宣告破产
%#go9H(K adjudication of insolvency 裁定无力偿还债务
p{@j M adjusted actual 经调整的实数；调整后的实数
FIMM\W
adjusted current assets 经调整的流动资产；调整后的流动资产
+56N}MAs adjusted figure 经调整的数字；调整后的数额
-!@]z2uU adjusted liabilities 经调整的负债；调整后的负债
p!oO}gE adjusted loss 经调整的亏损；调整后的亏损
U/}("i![Dy 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
'6g;UOx^= adjusted profit 经调整的利润；调整后的利润
~ 3!yd0 [k adjusted surplus 经调整的盈余额；调整后的盈余额
@\*`rl] adjusted value 经调整的价值；调整后的价值
.ZO G,h+8 adjustment 调整；修订；理算〔保险〕
WswM5RN adjustment centre 调剂中心
Y0z)5),[U: adjustment lag 调整过程的时间差距；调整时差
8SZZ_tS 3r adjustment mechanism 调整机制
plNoI1st adjustment of loss 亏损调整
8}M-b6R V adjustment process 调整过程；调整程序
MnL o{G] adjustment range 调整幅度
fA$2jbGW administered exchange rate 受管制汇率
ltWEA Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
3<XP/c"; administration expenses 行政费用
b 6%[?k administration fee 手续费；行政费
vRhI:E)So# administration in bankruptcy 破产管理
eoj(zY3 administration order 遗产管理令
D6I-:{ws administrator 管理人；遗产管理人
m| uVmg!* administrator of the estate 遗产管理人
FOyANN' admission of debt 债项承认书
w C>}9OM admission of proof 接纳债权证明
7v']wA r] advance 放贷款项；垫付款项；预支款项；预付款项
7|@FN7]5NF advance account 暂支帐目；预付款帐户
K ' ?`'7 advance compensation 预付补偿金
dz6&TdEl advance from shareholder 股东垫款
W{$J)iQ advance pending reimbursement 预支以待日后付还
iFOa9!_0n advanced economy 先进经济体系
G1
K@Ir< advancement 预付；预付财产
a
S;z
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PIHix{YR advancing 贷出
m$.7 ) 24 adverse balance 逆差
.DR*MQI9 adverse exchange 逆汇
d53Eu`QW? advertisement addressed to shareholders 在报章刊登的致股东通告
w #d7 advice for collection 托收通知书
!U7}?i& H advice of drawing 提款通知书；汇票通知书
sC'PtFK8z advice of payment 付款通知
).32Im!;#R Advisory Committee [Securities and Futures Commission]
>6KwZr BB 谘询委员会〔证券及期货事务监察委员会〕
&q7}HO/ @ Advisory Committee on Diversification 经济多元化谘询委员会
Mdw"^x$7 affidavit 誓章；遗产申报誓章
{EjzJr> affidavit of no receipt 述明无收款的誓章
SgWLs%B affiliate 联号；联营公司；附属公司
x%yzhIRR affiliated company 附属公司；联号；联营公司
xeB-fy)5+ affirmation [estate duty] 非宗教式宣誓〔遗产税〕
[]- <-TqJ affordability 负担能力
/B
53Z[yL African Development Bank [AfDB] 非洲开发银行
1rIL[(r4 after-acquired property 事后取得的财产
GU0[K#% after-hours dealing 市后交易
!59,<N1Iu after-tax profit 税后盈利；税后利润；税后溢利
Q<Q?#v7NX agency agreement 代理协议
0 wjL=]X1e agency expenses 代理机构的开支
eemC; JV % agency fee 代理费
5oe{i/#di Agency Law 《代理法》
F2>W{-H+ agent 代理人；承销人
\4j(el agent of company 公司代理人
kp-`_sDg agent's fee 代理人费；经纪费
P(b ds aggregate 总计；总数；总体数字
84_Y+_9 aggregate amount 总款额；总额
\IhHbcF`d aggregate assets and liabilities 总体资产与负债
;uho.)%N`F aggregate at constant price 按固定价格计算的总体数字
wii.0~p aggregate demand 总需求
yJ:rry aggregate gross position 总持仓量
F J p<J aggregate limit 总限额
HPY;U N aggregate of salaries tax 合计薪俸税
[Mk:Zz% aggregate performance 总体表现；总体业绩
vkLKzsN' ] aggregate supply 总体供应
/s~BE ,su aggregate surplus 总盈余
6/.kL;AI aggregate total 整体总额
Z817f ]l aggregate value 总值；合计价值
sis1Dh9: aggregated basis 合计基准
c;,-I aggregated net chargeable income 合计应课税入息实额
' 5lwlF aggregation 合并计算；合计；总和
(sW$2a aggregation of incomes of husband and wife 夫妇入息合并计算
)b~+\xL5J aggregation of property 财产的总和
hZ|8mV agio 差价；贴水
% kaV ?j 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》
+3k.xP?QS Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
k 5|GN Y6a 《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》
uO( (Mg Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
O!'gylj/ 《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》
{Ia1Wd 8n Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
BZa`:ah~x 《香港政府和大韩民国政府关于相互促进和保护投资协定》
pwv mb \ agreement for a settlement 授产协议
Jz]OWb * agreement for assignment 转让协议
cK,& huk agreement for sale 售卖协议；买卖协议
t>2EZ{N +y agreement for sale and purchase 买卖协议
J ^=Xy(3e agreement for the payment of interest 支付利息协议
?@^gpVK{ agreement for the repayment of money 还款协议
Elt" tJ agreement of reinsurance 再保险协议
k*r G^imX Agricultural Bank of China 中国农业银行
\8)FVpS air passenger departure tax 飞机乘客离境税
(~NR."s; Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
(+nnX7V?I airport tax 机场税
DH"_.j alcohol duty 酒精税
3fUiYI|&7 alienation 让与；让渡；转让
~ Zw37C9J alimony 生活费；赡养费
!iL 6 / All Ordinaries Index [AOI] 所有普通股指数
"[sr0 'g: all risks 全险；综合险
vs{V Rc All Sales Record for Stock Market 《股票市场成交报告》
)m
I i. Allied Capital Resources Limited 新联财务有限公司
,va2:V
all-items index [Consumer Price Index] 总指数〔消费物价指数〕
6n\){dkZ~ allocation letter 拨款信件
5~OKKSU mT allocation of fund 分配款项；预留款项
Jv8VM\ * allocation of profit 利润分配；溢利分配
`NQ;|! allocation warrant 拨款令
y~z&8XrH allotment 分配；配股
mM T\"bb' allotment notice 股份配售通知；配股通知
.dn#TtQv allotment of shares 股份分配
or"9I1o allowable 可获宽免；免税的
)=!|^M allowable business loss 可扣除的营业亏损
g)}q3-<AK> allowable expenses 可扣税的支出
hGI5^!Cq allowance 免税额；津贴；备抵；准备金
8yybZ@ allowance for debts 债项的免税额
\' &,9lP allowance for depreciation by wear and tear 耗损折旧免税额
] I5&'#%2
allowance for funeral expenses 殡殓费的免税额
bduHYs+rq allowance for inflation 为通货膨胀而预留的款项；通胀准备金
xx G>Leml allowance for repairs and outgoings 修葺及支出方面的免税额
"g/UpnH allowance to debtor 给债务人的津贴
a{Y8 hR alteration of capital 资本更改
Rl
( +TE alternate trustee 候补受托人
?weuq"*a amalgamation 合并
94?/R hs5 ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
mln%Rd6u/ ambit of charges 征税范围；收费范围
S3Fj /2Q8 amended valuation 经修订的估值
s6D Pb_, American Commodities Exchange 美国商品交易所
xiVbVr#[ American Express Bank Limited 美国运通银行
#+
{%>f American Stock Exchange 美国证券交易所
1I%niQv5t amortization 摊销
d>0 j!+s amount due from banks 存放银行同业的款项
;)vs=DK:) amount due from banks abroad 存放海外银行同业的款项
zhh6;>P amount due from holding companies 控股公司欠款
0S\HO<~k amount due from local banks 存放本港银行同业的款项
) >N=B 2P amount due to banks 银行同业的存款
([ A%>u> h amount due to banks abroad 海外银行同业的存款
yQq|!'MK k amount due to holding companies 控股公司存款
[KMS/'; ] amount due to local banks 本港银行同业的存款
` j'gt& amount due to outport banks 外埠银行同业的存款
!>WW(n07Ma amount for note issue 发行纸币的款额
H {uR+&< amount of bond 担保契据的款额
(e 32oP" amount of consideration 代价款额
K Dr)'gl& amount of contribution 供款数额
16"L;r amount of indebtedness 负债款额
k;<F33v;Mh amount of principal of the loan 贷款本金额
M8VsU*aU amount of rates chargeable 应征差饷数额
AgWG4C = amount of share capital 股本额
t'DIKug& amount of sums assured 承保款额
>+%p }l:<\ amount of variation 变动幅度
?{ ~. }Vn amount of vote 拨款数额
=%{E^z>1 amount payable 应付款额
XUK%O8N# 9 amount receivable 应收款额
XcKyrh;i Amsterdam Stock Exchange 阿姆斯特丹证券交易所
BPu>_$C analysis 分析
<U}25AR ancillary risk 附属风险
zX8{( annual account 周年帐目；周年帐目报表；年度决算；年结
zomg$@j annual accounting date 年结日期
^oEaE#I annual allowance 每年免税额；年积金；年度津贴；年津
||;a#FZ^ annual balance 年度余额
~Q)D cit- annual disposable income 每年可动用收入
F~3 &@TWi annual estimates 周年预算
m@yx6[E# annual fee 年费
#B__-"cRv annual general meeting 周年大会
DCg iTT\ annual growth rate 年增率；每年增长率
7??j}ob> annual long-term supplement 长期个案每年补助金
E6xWo)`%5s annual pensionable emolument 可供计算退休金的年薪
scZ'/(b-E annual report 年报
$oIGlKc:L Annual Report on the Consumer Price Index 《消费物价指数年报》
( Li)@Cn% annual return 周年报表；周年申报表；每年报税表格
OQ _wsAA Annual Return Rules 《周年报表规则》
$KmE9S e6, annual review of consumer prices 每年消费物价回顾
6M bMAh5> annual roll-forward basis 逐年延展方式
/?C6 oj1 annual salary 年薪
J!:v`gb#@A annual statement 年度报表；年度决算表
h)T-7b Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
tp b(.`G annuitant 年金受益人
c#pVN](? annuity 年金
; zfBe %Uf annuity contract 年金合约
a T=V/Xh}d annuity on human life 人寿年金
.-: 6L2 antecedent debt 先前的债项
{ZgycMS ante-dated cheque 倒填日期支票
*4 Kc " M anticipated expenditure 预期开支
`(L <Q % anticipated net profit 预期纯利
yF 1^/y!@ anticipated revenue 预期收入
cKAZWON8;v anti-inflation measure 反通货膨胀措施
j*jq2u anti-inflationary stance 反通货膨胀立场
eS"sd^;R apparent deficit 表面赤字
(d-j/v*4 apparent financial solvency 表面偿债能力
Mp^U)S+ apparent partner 表面合伙人
jqy?Od ) application for personal assessment 个人入息课税申请书
<~Tfi*^+ application of fund 资金应用
7@i2Mz/eV application to release as liquidator and to destruct the books of accounts and documents
MM Nz2DEy[ 申请免除清盘人职务及毁灭帐簿与文件
m} nA- * appointed actuary 委任精算师
1I U*:Z;Rz appointed auditor 委任核数师；委任审计师
~ {s7(^ P appointed trustee 委任的受托人
I[ I]C9D appointer 委任人
d? (eL(W apportioned pro rata 按比例分摊
Vt
U apportionment 分配；分摊
'p(I!]"uo Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
JOx""R8T5 apportionment formula 分摊方程式
rVx?Yo1F' apportionment of estate duty 遗产税的分摊
:aMp,DfM]P appraisal 估价；评估
P s{}SZn appreciable growth 可观增长
:6Sb3w5h appreciable impact 显着影响
a<{+
J U5 appreciable increase 可观增长
p%*! ]JRS appreciation 增值；升值
f%Bm x{Ttq appreciation against other currencies 相对其他货币升值
Hy1f,D appreciation of the exchange value of Hong Kong dollar 港元汇值上升
evHKq }{ appreciation tax 增值税
wB W]w appropriation 拨款；拨用；拨付
v eGRwir appropriation account 拨款帐目
>5-]Ur~ Appropriation Bill 拨款法案
f5QJj<@ appropriation-in-aid system 补助拨款办法
g/m%A2M&aH approved assets 核准资产
,h$j%->U approved basket stock 认可一篮子证券
]6EXaf# approved budget 核准预算
5>[ j^g+@ approved charitable donation 认可慈善捐款
%D}]Z=gp approved charitable institution 认可慈善机构
g,cl|]/\d approved currency 核准货币；认可货币
4S#q06=Xe approved estimates 核准预算
NYZI;P1DA approved estimates of expenditure 核准开支预算
^k}jPc6 approved overseas insurer 核准海外保险人
#&c}i n"! approved overseas trust company 核准海外信托公司
^<O:`c6_ approved pooled investment fund 核准汇集投资基金
cc$+"7/J^c approved provident fund scheme 认可公积金计划
Fu !sw]6xx approved provision 核准拨款
o*WI*Fb' approved redeemable share 核准可赎回股份
kP}91kja approved regional stock 认可地区性证券
[8.w2\<? approved retirement scheme 认可退休金计划
18U
CZ;)> approved subordinated loan 核准附属贷款
O}_Z"y arbitrage 套戥；套汇；套利
FzGla} ) arbitrageur 套戥者；套汇者
nLjo3yvV.. arbitrary amount 临时款项
;} gS8I| arrangement 措施；安排；协定
tvG/oe .1' arrears 欠款
u.sn"G-c arrears of pay 欠付薪酬
6~v| pA jY arrears of revenue 逾期未收税款；逾期未收的帐项
/ h'b,iYVV articles of association 组织章程；组织细则；组织章程细则
4d0<uB&v' Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
y|@=j~}Zq ascertainment of profit 确定利润
k"2xyzt* "Asia Clear" “亚洲结算系统”
s*DDO67\W Asia Commercial Bank Ltd. 亚洲商业银行有限公司
I|?Z.!I| Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
675x/0}GO Asian Development Fund [ADF] 亚洲发展基金
O~AOZ^a:2 Asian dollar bond 亚洲美元债券
hkL[hD Asian dollar market 亚洲美元市场
8TnByKZz Asian dollar rate 亚洲美元利率
$?u ^hMU= Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
i
bwnK?ZA Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
?(CMm%(8 asked price 沽盘；喊价；索价；卖方报价
8" g.Z* assessable income 应评税入息
e
RjpR?!\ assessable loss 应评税亏损
N;6WfdA- assessable profit 应评税利润
H A (e assessable value 应评税值
! G+/8Q^ assessed profit 估定利润
Q!VPk~~( assessed value 经评估价值
7) Rx- assessment 评税；评定；估价；评税单
Y-WY Q{ assessment number 评税编号；估价编号
- *E K-j assessment of additional tax 补加税评税
KwiTnP!Dca assessment of performance 业绩评估；实绩评价
VJeN
m3WNb Assessor 评税主任
x FY;aK asset price bubbles 资产价格泡沫
Y+tXWN"8 asset-backed securities 具资产保证的证券
O2 Mo ~} assets accretion 资产增值
bu#}`/\_ assets and liabilities 资产与负债
7=ZB?@bU~ assets betterment statement 资产递增表；资产改进表
NwdA@"YQ| assets lending 实物放款；有抵押贷款
@u2nG:FG assets of the company passing on the death 死者去世时转移的公司资产
oA&V,r assets pledged as security for liabilities 用作负债抵押的资产
XK>/i}y assets portfolio 资产投资组合
rE
bC_< assets price 资产价格
\Podyh/;? assets quality 资产质素
FPu "/4v& assets realization 资产变现
[$Ld>`3 assets refinancing arrangement 资产再集资安排
y3K9r f assets securitization 资产证券化
MD ,}-m assets situated outside Hong Kong 在香港以外地方的资产
)[>b7K$f assets stripping 削减资产；拆卖资产
M"]~}* assets value 资产值
mq?5|` assignee 承让人
?1(' s0s\, assignment 转让；转让书；转让契
<Dw`Ur^ X5 assignment of interest 权益转让
!R nO{ FL assignment of letters patent and trade mark 专利证书及商标转让
p_jDnb# assignment of property 物业转让；物业转让书
!ldb_*)h assignment right 转让权
zZ|Si assignor 转让人
r c7"sIkV associate 有联系的人；有关连人士；相联者；合伙人；联系人
qlSc[nEk Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
\dbjh{ associate member 附属会员
@l^=&53T associated body corporate 相联法人团体
u5 EHzoq associated company 相联公司；联属公司
XX,iT~+- associated corporation 相联法团
0*"auGuX Association of Chartered Certified Accountants [ACCA] [United Kingdom]
XnQo0
R.PW 公认会计师公会〔英国〕
oO| zRK1;/ Association of Futures Exchange Brokers 香港期货经纪协会
gaC^<\J Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
}x HoitOD association of underwriters 承保人组织
~: f9, assumption of control 接管
9psX"*s assurance 担保；保险；转易；转易书
'@u/] ra: assurance of interest 权益的转易
z$E+xZ at 19XX price 按一九ＸＸ年价格计算
pI
|; at a discount 按赔价计算；按贴水价格计算；打折扣
] }cai1 at a premium 按溢价计算；按升水价格计算
>yn%.Uoh@ at call 通知付款；按通知
d 9[*&[2J| at constant market price 按固定市价计算
n} qHt0N at constant price 按固定价格计算
KD^>Vv# at cost 按成本计算
XGEAc N at current market price 按当时市价计算；按现时市价计算
! p1OBS| at current price 按当时价格计算；按现时价格计算
Gv}*T w $ at factor cost 按要素成本计算；按生产要素成本计算
Pt?]JJxl- at money-of-the-day price 按付款当日价格计算
DEaO= p| at or better 按指定或较佳价位〔买卖指令〕
m El*{] at par 按面值计算；平价
qbkvwL9 at sight 见票即付
|*7uF<ink6 at the close 按收市盘
a8-2:8Su at the opening 按开市盘
t#~r '5va attestation 见证；见证条款
nv(Pwb3B at-the-money option 平价期权
#:Di1I9<O7 attorney 受权人；受托代表人
|$":7)e H! attornment 新拥有人承认书
AU}P` fT! attributable profit 可归属利润
Ay!=Yk ^~ attributable share value 可归属股份价值
oq =D9 Auckland Stock Exchange 奥克兰证券交易所
_`L,}= um' auction 拍卖
?^us(o7- auctioneer 拍卖商
bv>;%TF audit 审计；核数
Ix%h /=I Audit Commission 审计署
k'wF+ > Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
LQ?J
r>4 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
3Kf ZI&g audit review 帐目审查
-,et. * Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
Wy,DA^\ef audited account 审计帐目；经审计的帐目
"TKf" zc audited annual account 经审计的周年帐目
2s;/*<WM audited balance sheet 经审计的资产负债表
C8y 3T/G auditor 核数师；核数主任；审计师
%FQMB auditor's certificate 核数师证明书；审计师证明书
hZ.Sj~> 7` auditor's report 核数师报告；审计师报告
r^ &{0c&o Aussie bond 澳元债券
f
5_n2 austerity budget 紧缩预算
&~U8S^os Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
q,2]]K7y Australia All Ordinaries Index 澳洲所有普通股票指数
<FMW%4 Australian Dollar [AUD] 澳元
B} gi / Australian Options Market 澳大利亚期权市场
nbw&+d cJ8 Australian Securities Commission 澳洲证券事务监察委员会
x$AF0xFO Australian Society of Certified Practising Accountants 澳洲执业会计师公会
tOwwgf Australian Stock Exchange 澳大利亚证券交易所
O%A:2Y79 Austrian Schilling [ATS] 奥地利先令
Nc[>CgX"@ authentication 认证；鉴证
~o%|#-S authority to purchase 委托购买证；委购书
oDx*}[/ authorization 认可；核准；授权；授权书
+GgWd=X.Y authorization by direction 指示授权
ji`N1e,l authorization by instruction 指令授权
g||{Qmr=1 authorization by warrant 令状授权
,>2ijk# authorization of unit trust 单位信托的认可
AShJt xxa authorized agent 指定代理人
\^?BC;s^C authorized capital 法定资本
} ?#<)|_5 authorized clerk 出市员
`Qv7aY authorized dealer 认可交易商
O qY8\>f- authorized financial institution 认可财务机构
gCgMmD=AZ authorized fund 认可基金
18Vtk"j authorized fund house 获授权的基金公司；认可基金公司
,y3o ,gl authorized institution 认可机构
5 7)S" authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
s7SW4ff1 authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
4kNf4l9Y authorized insurer 获授权保险人；获认可承保人
8N!E`{W authorized investment 特准投资项目
w]UYD;f authorized person 获授权人
3ZU`} authorized representative 获授权代表
\S }&QV authorized share capital 法定股本
C !B2 .:ja automated quotation system 自动报价系统
-Uq I=# Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
+e%9P%[+ 自动交易系统〔香港期货交易所有限公司〕
@W=#gRqQPy automatic adjustment mechanism 自动调整机制
xqO'FQO% automatic adjustment system 自动调整系统
RERum Automatic Clearing House 自动票据交换所
z VZZdG~8 automatic exchange rates accumulation system 自动化汇率累集系统
hv}rA, Yd Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
#wNksh/J^ automatic teller machine [ATM] 自动柜员机
q*Yh_IT.I autopay 自动转帐
AASw^A3p available assets 可用资产
z* YkD"]B available fiscal reserve 现存财政储备
%z J)mOu available profit 可用利润
AR]y p{NS Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
II)\rVP5 average 平均；平均数；海损
PLKp<kg average basic salary 平均基本薪金
IBf&'/ 8\ average consumer expenditure 平均消费开支；一般消费开支
WHqp7NPl average cost 平均成本
s,"<+80% average cost of land production 增辟土地平均成本
Bra >C average daily turnover 平均每日成交额
<G{m= average daily wage rate 平均每日工资率
?2%d; tW average expenditure pattern 平均开支模式
h5U@Ys average growth rate 平均增长率
fr;>`u[; average net fixed assets 固定资产平均净值
/lx\9 S| average of relatives 相对价格平均数
R? ( 0 :f average price 平均价格
(i1FMd}G average propensity to consume 平均消费倾向；一般消费倾向
1@P/h#_Vr average propensity to save 平均储蓄倾向；一般储蓄倾向
j =r`[B m average rate 平均率
o
<0 f average revenue 平均收入；平均收益
8V;@yzI ha average stock 平均库存；平均存货
{tV)+T average yearly rent 平均年租
_jR%o1Y} avoidance of double taxation 避免双重课税
dfiA- h avoidance of tax 避税
