A:
hn*}5!^ A share Ａ股；甲类股份
@w+WLeJ$40 abatement of tax 减税；减扣免税额
iLc)"L-i ABN AMRO Bank N.V. 荷兰银行
YN$ndqOP above-the-line expenditure 线上项目支出；经常预算支出
qFB9,cUqh above-the-line receipt 线上项目收入；经常预算收入
8uD8or ABSA Asia Limited 南非联合亚洲有限公司
RRK^~JQI.2 absolute change 绝对数值变更
M p}!+K absolute expenditure 实际开支
Nu>sp,|A absolute guideline figure 绝对准则数字
+F#=`+V absolute interest 绝对权益
BHIZHp absolute order of discharge 绝对破产解除令
s qgD?:@J absolute profit margin 绝对利润幅度
]=O{7# absolute value 实值；绝对值
UXXqE4x absolutely vested interest 绝对既得权益
zEnC[~W absorbed cost 已吸收成本；已分摊成本
fq)Ohb absorption 吸收；分摊；合并
mg/C U x absorption rate 吸收率；摊配率；分摊率
\k2C 5f ACB Finance Limited 亚洲商业财务有限公司
WoC\a^V acceptable form of reciprocity 合理的互惠条件
1)nM#@%](h acceptable rate 适当利率；适当汇率
k
2
mkOb acceptance agreement 承兑协议
Q%_!xQP` acceptance for honour 参加承兑
E,"b*l. acceptor 承兑人；接受人；受票人
:..E:HdYO acceptor for honour 参加承兑人
ljaAB+
accident insurance 意外保险
UtHmM,*I Accident Insurance Association of Hong Kong 香港意外保险公会
AI IBd accident insurance scheme 意外保险计划
"H/2r]?GT accident year basis 意外年度基准
D ~[ N_ accommodation 通融；贷款
w yuJSB accommodation bill 通融票据；空头票据
Iqe=#hUFe! accommodation party 汇票代发人
rF
<iWM= account balance 帐户余额；帐户结余
RBMMXJj account book 帐簿
3}.mp}K 5 account collected in advance 预收款项
U~JG1#z6 account current book 往来帐簿
>n@>h$] account of after-acquired property 事后取得的财产报告
3M`hn4)K account of defaulter 拖欠帐目
uaZ"x& oZ# account payable 应付帐款
ru(?a~lF8~ account payee only [A/C payee only] 只可转帐；存入收款人帐户
q329z> account receivable 应收帐款
v)v{QNQp^ account receivable report 应收帐款报表
$ Sc08ro account statement 结单；帐单；会计财务报表
M4L~bK account title 帐户名称；会计科目
# ]N&6ngJ accountant's report 会计师报告
59"Nn\}3gE Accountant's Report Rules 会计师报告规则
K{`2jK# accounting and auditing procedure 会计与审计程序；会计与核数程序
S]#=ES'^/ Accounting Arrangements 《会计安排》
mYsuNTx!. accounting basis 会计基础
{!:|.!-u accounting by Official Receiver 破产管理署署长呈交的帐目
P %U9S Accounting Circular 《会计通告》
6w:g77SH)% accounting class 会计类别
-Lz1#S k]A accounting date 记帐日期；会计结算日期
Z]1z*dv accounting for money 款项核算
A1=$kzw{UH Accounting Officer 会计主任
[xp~@5r' accounting period 会计报告期；会计期
<*b]JY V@ accounting policy 会计政策；会计方针
\!' {-J accounting practice 会计惯例
ajcPt] f accounting principle 会计准则
t6H2t P\AS accounting record 会计记录
^| a&%wxA accounting report 会计报告
lL(}dbT~N Accounting Services Branch [Treasury] 会计事务部〔库务署〕
lhW#IiX Accounting Society of China 中国会计学会
R+@sHsZ@ accounting statement 会计报表
qU
/ Wg accounting system 会计制度；会计系统
O
#p)~V8~ accounting transaction 会计事项；帐务交易
i &SBW0) accounting treatment 会计处理
JXZ:Wg accounting year 会计年度
Cx1Sh#9 accretion 增值；添加
%3@RZe accrual 应计项目；应累算数目
cE_Xo.:Y, accrual basis 应计制；权责发生制
:Z7"c`6L!~ accrual basis accounting 应计制会计；权责发生制会计
x"h)"Y[c5 accrue 应累算；应计
:a^ ,Ei-& accrued benefit 应累算利益
gw}7%U`T9 accrued charges 应计费用
zN 729wK accrued cumulative preference share dividend 应累算的累积优先股股息
{) '"
k6w accrued expenses 应累算费用
^0 ,&R\e+ accrued interest payable 应付利息；应计未付利息
d/-]y:`f` accrued interest receivable 应收利息；应计未收利息
h>`'\qy accrued right 累算权益
~n]2)>6 accruing profit 应累算的利润
KWZNu &)
accumulated fiscal reserve 累积财政储备
8t^;O! accumulated profit 累积利润；滚存溢利
+ 'YSpJ accumulated reserve 累积储备
ZCOuv6V+ accumulation of surplus income 累积收益盈余
Vms7
Jay acquired assets 既得资产
a\HtxR8L acquisition 收购；购置；取得
H?zCIue3 acquisition cost 购置成本
V=8{CmqT acquisition expenses 购置费用
=:R[gdA#1 acquisition of 100% interest 收购全部股权
)eedfb1 acquisition of control 取得控制权
%]= 'Uv^x acquisition of fixed assets 购置固定资产
2Y g[8Tm# acquisition of shell “买壳”
bQ:3G; acquisition price 收购价
OB? 79l act of God 天灾
q5K/+N ^2? acting partner 执事合伙人
)u v$tnP* active market 买卖活跃的市场；交投畅旺的市场；旺市
lG^mW \ O active partner 积极参与的合伙人
L-X
_b3E\ active trading 交投活跃
#D*J5k>2 actual circulation 实际流通
*7D$;?" actual cost 实际成本
uvK%d\ d actual expenditure 实际开支；实际支出
]P ?#lO6 actual income 实际入息；实际收入；实际收益
{u[K
^G actual market 现货市场
_R!!4Hp<Q actual price 现货价；实际价格
. AQ3zpy5B actual profit 实际利润
BOl $UJ|K actual quotation 实盘；实际价位；实际报价
b3HTCO-,fC actual year basis 按实际年度计算
5F_:[H =
actuals 实货
kod_ 1LD actuarial investigation 精算调查
b\uB actuarial principle 精算原则
/Z9`u K actuarial report 精算师报告
f+W[]KK*PW Actuarial Society of Hong Kong 香港精算学会
PTV`=vtj actuarial valuation 精算师估值
[2fiHE actuary 精算师
x@bl]Z(ne/ ad referendum agreement 暂定协议；有待覆核的协定
#lVl?F+~ ad valorem duty 从价税；按值征税
DuC u6j ad valorem duty system 从价税制
@OL3&R ad valorem fee 从价费
MsiC!j.- ad valorem tariff 从价关税
Zo63 8*32 additional allowance 额外免税额
p=5H^E m1 additional amount for unexpired risk 未过期风险的额外款额
|(8Hk@\CT> additional assessable profit 补加应评税利润
)bN3-_ additional assessment 补加评税
cd%g]T)#1 additional commitment 额外承担
4 >tYMyLt0 additional commitment vote 额外承担拨款
$!3t$-TSD additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
gS o(PW) additional dependent parent allowance 供养父母额外免税额
I`}vdX) additional provision 额外拨款
EA{*%9 A additional stamp duty 附加印花税
h, jAtL! additional tax 补加税罚款；补加税款
9,a,A6xry Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
3b/vyZF adjudged bankrupt 被裁定破产
DDCQ Af adjudicated bankrupt 裁定破产人
@IKe<{w adjudication fee 裁定费；评定印花税额手续费；评估契据费
8LM1oal} adjudication of bankruptcy 裁定破产；宣告破产
C5n=2luI_ adjudication of insolvency 裁定无力偿还债务
kAF}*&Kzd~ adjusted actual 经调整的实数；调整后的实数
L" ^366M! adjusted current assets 经调整的流动资产；调整后的流动资产
YV!V9 adjusted figure 经调整的数字；调整后的数额
oX]1>#5UMg adjusted liabilities 经调整的负债；调整后的负债
|"E9DD]{ adjusted loss 经调整的亏损；调整后的亏损
L}S4Zz18 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
?kxWj(D adjusted profit 经调整的利润；调整后的利润
2B?i2 [a, adjusted surplus 经调整的盈余额；调整后的盈余额
50hh0! 1 adjusted value 经调整的价值；调整后的价值
E F^=3 adjustment 调整；修订；理算〔保险〕
#3[b|cL adjustment centre 调剂中心
5 nIlG adjustment lag 调整过程的时间差距；调整时差
vgp%;-p( adjustment mechanism 调整机制
^E? V+3mV adjustment of loss 亏损调整
4 AmF ^H adjustment process 调整过程；调整程序
jHw2Q8s|R adjustment range 调整幅度
A-`J!xj#/ administered exchange rate 受管制汇率
=Bqa <Js Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
~acK$.# administration expenses 行政费用
B91PlM. administration fee 手续费；行政费
`Q ^Sm`R administration in bankruptcy 破产管理
KIl. ?_61O administration order 遗产管理令
m- FDCiN> administrator 管理人；遗产管理人
&B,& *Lp administrator of the estate 遗产管理人
.E8p-R5)V> admission of debt 债项承认书
EuA<{%i admission of proof 接纳债权证明
7?WBzo!!L advance 放贷款项；垫付款项；预支款项；预付款项
w=>m G- advance account 暂支帐目；预付款帐户
+rO<'H:umJ advance compensation 预付补偿金
4'[ V' c\ advance from shareholder 股东垫款
u iEA=*axp advance pending reimbursement 预支以待日后付还
/<pQ!'/G advanced economy 先进经济体系
9F1stT0G% advancement 预付；预付财产
O,Gn2Do advances warrant 垫款令
v23Uh2[@Yy advancing 贷出
0!\q adverse balance 逆差
7Cp_ 41._ adverse exchange 逆汇
^aWNtY'
: advertisement addressed to shareholders 在报章刊登的致股东通告
n L20}"$E advice for collection 托收通知书
O ;t?@!_ advice of drawing 提款通知书；汇票通知书
G6bg ~V5Q: advice of payment 付款通知
V xs`w Advisory Committee [Securities and Futures Commission]
^b.
MR ?9 谘询委员会〔证券及期货事务监察委员会〕
j;'Wf[V Advisory Committee on Diversification 经济多元化谘询委员会
Z6@J-<u affidavit 誓章；遗产申报誓章
kU>|E<c* affidavit of no receipt 述明无收款的誓章
trt\PP:H% affiliate 联号；联营公司；附属公司
V/%;: u l. affiliated company 附属公司；联号；联营公司
ryLNMh affirmation [estate duty] 非宗教式宣誓〔遗产税〕
g'7hc~= affordability 负担能力
{
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African Development Bank [AfDB] 非洲开发银行
O!Cu.9} after-acquired property 事后取得的财产
(,y/nc=GN after-hours dealing 市后交易
xTJ5VgG after-tax profit 税后盈利；税后利润；税后溢利
?^ 5*[H agency agreement 代理协议
s hvcc agency expenses 代理机构的开支
<]qd9mj5 agency fee 代理费
R*C+Yk)Tkt Agency Law 《代理法》
DA@hf agent 代理人；承销人
/ {~h?P} agent of company 公司代理人
lc#zS_ agent's fee 代理人费；经纪费
P;/wb / aggregate 总计；总数；总体数字
%-|q3 ^s aggregate amount 总款额；总额
DN0b.*[`3 aggregate assets and liabilities 总体资产与负债
wcT6d?*5 aggregate at constant price 按固定价格计算的总体数字
<t@* [Aw aggregate demand 总需求
ID+k` nP aggregate gross position 总持仓量
Mw k_S Cy aggregate limit 总限额
+Z]%@"S? aggregate of salaries tax 合计薪俸税
DQnWLC"u aggregate performance 总体表现；总体业绩
!\4FIs&Qv aggregate supply 总体供应
Pk_{{Z(1o aggregate surplus 总盈余
Wy )g449 aggregate total 整体总额
?M(Wx aggregate value 总值；合计价值
'PbA/MN aggregated basis 合计基准
6\@, Lb aggregated net chargeable income 合计应课税入息实额
DK%eFCo<~ aggregation 合并计算；合计；总和
|%;txD aggregation of incomes of husband and wife 夫妇入息合并计算
PaJwM%s )L aggregation of property 财产的总和
$O!<Zz agio 差价；贴水
_8`;Xgp 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》
VbR.tz Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
0+i,,^x. 《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》
1 to<at-NN Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
ib w;BU 《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》
EBLoRW=8ld Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
K 5[ 3WHQ 《香港政府和大韩民国政府关于相互促进和保护投资协定》
[nD4\ x+ agreement for a settlement 授产协议
~C
x2Q4E agreement for assignment 转让协议
Jj:4@p: agreement for sale 售卖协议；买卖协议
+,>bpp 1 agreement for sale and purchase 买卖协议
D<6k AGE agreement for the payment of interest 支付利息协议
#::vMnT agreement for the repayment of money 还款协议
hZJqo + s agreement of reinsurance 再保险协议
"r+<=JU>OV Agricultural Bank of China 中国农业银行
h_!"CF <n air passenger departure tax 飞机乘客离境税
gv-k}2u_ Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
s'4p+eJ airport tax 机场税
0n=E.qZ9c alcohol duty 酒精税
yG4MqR)J alienation 让与；让渡；转让
J qZ5DjI: alimony 生活费；赡养费
"Fiv
]^ All Ordinaries Index [AOI] 所有普通股指数
[L^# <@S all risks 全险；综合险
&0 `7_g7G All Sales Record for Stock Market 《股票市场成交报告》
wv -8\)oA
Allied Capital Resources Limited 新联财务有限公司
DBDfB b all-items index [Consumer Price Index] 总指数〔消费物价指数〕
jp`N%O]6 allocation letter 拨款信件
w[-Bsf
allocation of fund 分配款项；预留款项
;Vt
u8f allocation of profit 利润分配；溢利分配
D IN
PAyY allocation warrant 拨款令
[K- s\ allotment 分配；配股
6'zy"UkH allotment notice 股份配售通知；配股通知
>m!.l{*j>N allotment of shares 股份分配
q4= RE allowable 可获宽免；免税的
hNy S allowable business loss 可扣除的营业亏损
?2;G_P+ allowable expenses 可扣税的支出
)I4t l/ allowance 免税额；津贴；备抵；准备金
$n"Llw&) allowance for debts 债项的免税额
L+L9)8FJ allowance for depreciation by wear and tear 耗损折旧免税额
V
"" allowance for funeral expenses 殡殓费的免税额
hg @Jpg allowance for inflation 为通货膨胀而预留的款项；通胀准备金
9n7d
"XD2 allowance for repairs and outgoings 修葺及支出方面的免税额
0<9TyN6 allowance to debtor 给债务人的津贴
B" v=Fr[ alteration of capital 资本更改
[4e5( !e alternate trustee 候补受托人
uX[
"w| amalgamation 合并
Ex3 woT- ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
}dM^6
Kd% ambit of charges 征税范围；收费范围
qQ_QF amended valuation 经修订的估值
Jhc S American Commodities Exchange 美国商品交易所
GZo4uwG@a American Express Bank Limited 美国运通银行
}o4Cd$,8 American Stock Exchange 美国证券交易所
M<Mr (z amortization 摊销
!: 5n amount due from banks 存放银行同业的款项
=Wa\yBj_;m amount due from banks abroad 存放海外银行同业的款项
Zpmy)W]1
amount due from holding companies 控股公司欠款
x7?{*w&r amount due from local banks 存放本港银行同业的款项
e)kf;Hkf amount due to banks 银行同业的存款
Eqc$*= amount due to banks abroad 海外银行同业的存款
4Q5v8k= amount due to holding companies 控股公司存款
G
w[&P% amount due to local banks 本港银行同业的存款
icmD Pq amount due to outport banks 外埠银行同业的存款
|sh U amount for note issue 发行纸币的款额
}Urt DXhA amount of bond 担保契据的款额
xo$ZPnf(zv amount of consideration 代价款额
jo~Pr amount of contribution 供款数额
#, 56vVY amount of indebtedness 负债款额
k s}o9[D3 amount of principal of the loan 贷款本金额
51 vK> amount of rates chargeable 应征差饷数额
:y)'qv[ amount of share capital 股本额
PR+!CF i& amount of sums assured 承保款额
)-@EUN0E>5 amount of variation 变动幅度
!MC W t amount of vote 拨款数额
]O."M"B amount payable 应付款额
@w0[5ZA j amount receivable 应收款额
( EX Amsterdam Stock Exchange 阿姆斯特丹证券交易所
w3@ te\ analysis 分析
zjmc>++<t ancillary risk 附属风险
xcig'4L annual account 周年帐目；周年帐目报表；年度决算；年结
jo ^*R'} annual accounting date 年结日期
f VM%.` annual allowance 每年免税额；年积金；年度津贴；年津
MYDSkW annual balance 年度余额
Y"@k vd annual disposable income 每年可动用收入
e9d~Xi16KY annual estimates 周年预算
M<"D!h9YP annual fee 年费
l-
l}xBf annual general meeting 周年大会
B.?yHaMI[ annual growth rate 年增率；每年增长率
4]bT O annual long-term supplement 长期个案每年补助金
oa|0= annual pensionable emolument 可供计算退休金的年薪
O, cx9N annual report 年报
($wYaw z Annual Report on the Consumer Price Index 《消费物价指数年报》
=EKJ!{ annual return 周年报表；周年申报表；每年报税表格
DQ)SMqOotw Annual Return Rules 《周年报表规则》
c nzPq\ annual review of consumer prices 每年消费物价回顾
1 .M?Hp9i annual roll-forward basis 逐年延展方式
j*5VJ: annual salary 年薪
R|suBF3 annual statement 年度报表；年度决算表
jhLh~.
8 Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
D&shrKFx annuitant 年金受益人
zin ,yJ annuity 年金
CbZ1<r" / annuity contract 年金合约
)~`zjVx_ annuity on human life 人寿年金
[Z 0 e$ antecedent debt 先前的债项
NQG "}=KA ante-dated cheque 倒填日期支票
Cv| :.y
anticipated expenditure 预期开支
F!xK#~e anticipated net profit 预期纯利
sR6 (8 anticipated revenue 预期收入
%_
~[+ ~# anti-inflation measure 反通货膨胀措施
URAipLvN anti-inflationary stance 反通货膨胀立场
YblRwic apparent deficit 表面赤字
Y%faf.$/9 apparent financial solvency 表面偿债能力
Ol? 2Qy.2) apparent partner 表面合伙人
.#n?^73 application for personal assessment 个人入息课税申请书
n'ro5D application of fund 资金应用
DB0xIP~i,? application to release as liquidator and to destruct the books of accounts and documents
`G'V9Xs( 申请免除清盘人职务及毁灭帐簿与文件
% Y @3)
appointed actuary 委任精算师
*%O 1d., appointed auditor 委任核数师；委任审计师
_5zR!|\^ appointed trustee 委任的受托人
^{s)`j'I* appointer 委任人
*M"wH_cd apportioned pro rata 按比例分摊
)oj`K,# apportionment 分配；分摊
<n>< A+D Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
M(|gfsD apportionment formula 分摊方程式
^T5c^ M8o apportionment of estate duty 遗产税的分摊
ym KdRF appraisal 估价；评估
a-3~HH appreciable growth 可观增长
g5 E]o) appreciable impact 显着影响
:* 'i\ appreciable increase 可观增长
3EyN"Lvp{o appreciation 增值；升值
ql#K72s appreciation against other currencies 相对其他货币升值
h %nZKhm appreciation of the exchange value of Hong Kong dollar 港元汇值上升
!hq7R]TC+ appreciation tax 增值税
|0& S>%= appropriation 拨款；拨用；拨付
J.-#:OZ appropriation account 拨款帐目
e9
NHbq Appropriation Bill 拨款法案
Cpj_ mMtu appropriation-in-aid system 补助拨款办法
vmoqsdZ/ approved assets 核准资产
"%Jx,L\f{ approved basket stock 认可一篮子证券
lY 1m% approved budget 核准预算
eN$~@'w approved charitable donation 认可慈善捐款
WFkXz*7B approved charitable institution 认可慈善机构
Pwq}
;+ approved currency 核准货币；认可货币
68y.yX[ approved estimates 核准预算
=3"Nn4Z approved estimates of expenditure 核准开支预算
;
etH) approved overseas insurer 核准海外保险人
O^f@ g l approved overseas trust company 核准海外信托公司
TC2aD&cw{ approved pooled investment fund 核准汇集投资基金
5}m2D=' approved provident fund scheme 认可公积金计划
p])km%zB( approved provision 核准拨款
'1w<<?vX? approved redeemable share 核准可赎回股份
u&qdrK x approved regional stock 认可地区性证券
Bq!P .%6p4 approved retirement scheme 认可退休金计划
S2*:]pYf} approved subordinated loan 核准附属贷款
jk|0 <-3 arbitrage 套戥；套汇；套利
4uz\Me( arbitrageur 套戥者；套汇者
{5to;\. arbitrary amount 临时款项
-B_dE-l, arrangement 措施；安排；协定
>fjf]
6 arrears 欠款
M*}o{E; arrears of pay 欠付薪酬
&L/ C:<. arrears of revenue 逾期未收税款；逾期未收的帐项
/`1zkBj<& articles of association 组织章程；组织细则；组织章程细则
3{%/1>+x5 Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
T|E ;U ascertainment of profit 确定利润
EGs z{c[8@ "Asia Clear" “亚洲结算系统”
oCduY2 Asia Commercial Bank Ltd. 亚洲商业银行有限公司
:g,r l\S7 Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
toQn]MT Asian Development Fund [ADF] 亚洲发展基金
o6q Q zk Asian dollar bond 亚洲美元债券
=Xp 3UNXg Asian dollar market 亚洲美元市场
#[A/zH|xvV Asian dollar rate 亚洲美元利率
9A6ly9DIS Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
83 S],L Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
iw#luHcJ asked price 沽盘；喊价；索价；卖方报价
I*#~@:4* assessable income 应评税入息
pG"
4qw assessable loss 应评税亏损
pZH
bj2~ assessable profit 应评税利润
$)'{+1 assessable value 应评税值
vOqYt42
assessed profit 估定利润
97
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eSvu:euv assessment 评税；评定；估价；评税单
@}FRiPo6 assessment number 评税编号；估价编号
HloP NE&} assessment of additional tax 补加税评税
N%T-Q9k assessment of performance 业绩评估；实绩评价
'aCnj8B Assessor 评税主任
_-D(N/ asset price bubbles 资产价格泡沫
ic3qb<2 asset-backed securities 具资产保证的证券
-<|E bh d3 assets accretion 资产增值
I($u
L@$ assets and liabilities 资产与负债
!0w'S>e assets betterment statement 资产递增表；资产改进表
d>(dSK x assets lending 实物放款；有抵押贷款
eo@:@ O+bm assets of the company passing on the death 死者去世时转移的公司资产
I laH,J7n assets pledged as security for liabilities 用作负债抵押的资产
^M L2xh assets portfolio 资产投资组合
0^.q5#A2 assets price 资产价格
LIR2B"3F assets quality 资产质素
.M_;mhRI assets realization 资产变现
~zuMX ;[ assets refinancing arrangement 资产再集资安排
&Zf@vD assets securitization 资产证券化
^ @6eN] assets situated outside Hong Kong 在香港以外地方的资产
s6qe5 [ assets stripping 削减资产；拆卖资产
}#Vo
XilX assets value 资产值
"e_ED* assignee 承让人
v+\E%H assignment 转让；转让书；转让契
7$^V_{ej assignment of interest 权益转让
N%^mR>.` assignment of letters patent and trade mark 专利证书及商标转让
:?60pu= assignment of property 物业转让；物业转让书
{!=I GFe assignment right 转让权
w PV`j:?' assignor 转让人
R+^/(Ws'< associate 有联系的人；有关连人士；相联者；合伙人；联系人
w("jyvV[C Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
#|'8 O associate member 附属会员
2[W Qq)\ associated body corporate 相联法人团体
%2 >FSE associated company 相联公司；联属公司
C~l5D4D# associated corporation 相联法团
Sm-nb*ZyC Association of Chartered Certified Accountants [ACCA] [United Kingdom]
s_RYYaM 公认会计师公会〔英国〕
$+?6U Association of Futures Exchange Brokers 香港期货经纪协会
0|HhA,u Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
/ A_
IS ` association of underwriters 承保人组织
G M@TWwG-B assumption of control 接管
R,y8~D assurance 担保；保险；转易；转易书
SBYRN##n_ assurance of interest 权益的转易
/R^!~J50 at 19XX price 按一九ＸＸ年价格计算
s$RymM at a discount 按赔价计算；按贴水价格计算；打折扣
6jKM,%l at a premium 按溢价计算；按升水价格计算
3 Hq0\Y"Y at call 通知付款；按通知
n:7=z0
s at constant market price 按固定市价计算
|ejrE,~1vb at constant price 按固定价格计算
>f_D|;EV at cost 按成本计算
ma-|L3 # at current market price 按当时市价计算；按现时市价计算
S;CT:kG6Y{ at current price 按当时价格计算；按现时价格计算
,,@_r&f: at factor cost 按要素成本计算；按生产要素成本计算
+|o -lb at money-of-the-day price 按付款当日价格计算
ysL8w"t at or better 按指定或较佳价位〔买卖指令〕
hz Ppw. at par 按面值计算；平价
hR. EZ| . at sight 见票即付
`5>IvrzXrK at the close 按收市盘
JhuK W>7 at the opening 按开市盘
"+| >nA=7 attestation 见证；见证条款
4h(aTbHaQ at-the-money option 平价期权
<@Ew-JU attorney 受权人；受托代表人
?l bX.+ attornment 新拥有人承认书
xNjA>S\]W5 attributable profit 可归属利润
;7qk9rz4 attributable share value 可归属股份价值
k5<lkC2z Auckland Stock Exchange 奥克兰证券交易所
{VI%]n{M auction 拍卖
5Lue.U%a auctioneer 拍卖商
8l?]UFM>C audit 审计；核数
TN l$ P~X> Audit Commission 审计署
GifD>c |z Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
] bRu8kn 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〕
LxMOs Nv audit review 帐目审查
gs9f2t Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
GF
k?Qf{u audited account 审计帐目；经审计的帐目
!vG._7lPp audited annual account 经审计的周年帐目
>.B+xn = audited balance sheet 经审计的资产负债表
6.ap ^9AD auditor 核数师；核数主任；审计师
0{Tf;a< auditor's certificate 核数师证明书；审计师证明书
ph69u #Og auditor's report 核数师报告；审计师报告
71wyZJ Aussie bond 澳元债券
HI:E&20y austerity budget 紧缩预算
W[YcYa_tQ Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
g zw[ ^d Australia All Ordinaries Index 澳洲所有普通股票指数
}De )_E\~ Australian Dollar [AUD] 澳元
{\ .2h Australian Options Market 澳大利亚期权市场
2b !b- Australian Securities Commission 澳洲证券事务监察委员会
ZW,PZ< Australian Society of Certified Practising Accountants 澳洲执业会计师公会
z?V > ST Australian Stock Exchange 澳大利亚证券交易所
4N*^% Austrian Schilling [ATS] 奥地利先令
D:){T> authentication 认证；鉴证
HLk/C[`u, authority to purchase 委托购买证；委购书
O 89BN6p authorization 认可；核准；授权；授权书
\)r#?qn4z; authorization by direction 指示授权
,(lD5iN authorization by instruction 指令授权
V1(eebi| authorization by warrant 令状授权
NbgP, - authorization of unit trust 单位信托的认可
i3f/{D/ authorized agent 指定代理人
J| 3 CG;+ authorized capital 法定资本
t6~|T_] authorized clerk 出市员
R$PiF1ffj authorized dealer 认可交易商
1no$|n# authorized financial institution 认可财务机构
nar=\cs~g authorized fund 认可基金
cbS8~Xmj authorized fund house 获授权的基金公司；认可基金公司
*r(iegO$ authorized institution 认可机构
$KtMv +m" authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
.t\ Yv/|` authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
igz&7U8gg authorized insurer 获授权保险人；获认可承保人
r Cmqq/hZ authorized investment 特准投资项目
ysvn*9h+& authorized person 获授权人
>2N` l authorized representative 获授权代表
<$ '#@jW authorized share capital 法定股本
b}[{' automated quotation system 自动报价系统
F7=a|g Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
mB_ba1r 自动交易系统〔香港期货交易所有限公司〕
W;j*lII automatic adjustment mechanism 自动调整机制
Rk`c'WP0* automatic adjustment system 自动调整系统
GfV Mj 7{ Automatic Clearing House 自动票据交换所
<y!6HJ" automatic exchange rates accumulation system 自动化汇率累集系统
h j9 b Mj Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
x~KS;hA automatic teller machine [ATM] 自动柜员机
<; W4Th<4 autopay 自动转帐
b/<4\f available assets 可用资产
en#W<"_" available fiscal reserve 现存财政储备
&
yw-y4 = available profit 可用利润
HaLEQ73 Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
#r0A<+t{T average 平均；平均数；海损
_pk=IHGsB average basic salary 平均基本薪金
,![C8il, average consumer expenditure 平均消费开支；一般消费开支
idz6m]{~yT average cost 平均成本
Ik~5j(^E- average cost of land production 增辟土地平均成本
RU[{!E average daily turnover 平均每日成交额
I7]45 pF average daily wage rate 平均每日工资率
~>)cY{wE_ average expenditure pattern 平均开支模式
'0?5K0
2( average growth rate 平均增长率
P`RM"'Om average net fixed assets 固定资产平均净值
GAPZt4Z2 average of relatives 相对价格平均数
l$PO!JRD average price 平均价格
Qg1LT8 average propensity to consume 平均消费倾向；一般消费倾向
2R.YHj average propensity to save 平均储蓄倾向；一般储蓄倾向
4|x5-m+T average rate 平均率
- !7QH' average revenue 平均收入；平均收益
VSM%<-iQ average stock 平均库存；平均存货
x4fLe5x v average yearly rent 平均年租
6V!yfps) avoidance of double taxation 避免双重课税
E&]S No< avoidance of tax 避税
