A:
("PZ!z1m1 A share Ａ股；甲类股份
fa, :d8 abatement of tax 减税；减扣免税额
SP<Sv8Okj ABN AMRO Bank N.V. 荷兰银行
\m}a %/ above-the-line expenditure 线上项目支出；经常预算支出
SmD#hE[ above-the-line receipt 线上项目收入；经常预算收入
\)wVO*9*0 ABSA Asia Limited 南非联合亚洲有限公司
7P}l^WX absolute change 绝对数值变更
J k`Jv; absolute expenditure 实际开支
@%2crJnkS absolute guideline figure 绝对准则数字
F):kF_ho absolute interest 绝对权益
$H.U ~ absolute order of discharge 绝对破产解除令
{fDRVnI? absolute profit margin 绝对利润幅度
37:tu7e~c absolute value 实值；绝对值
Qxa Me8 ( absolutely vested interest 绝对既得权益
O g1\6Q absorbed cost 已吸收成本；已分摊成本
'YG P42# absorption 吸收；分摊；合并
K3h];F! ^ absorption rate 吸收率；摊配率；分摊率
{+cx} ` ACB Finance Limited 亚洲商业财务有限公司
"Dk@-Ac acceptable form of reciprocity 合理的互惠条件
*0@Z+'M? acceptable rate 适当利率；适当汇率
0PFC %x acceptance agreement 承兑协议
D 4(73 acceptance for honour 参加承兑
#K@!jh)y^ acceptor 承兑人；接受人；受票人
mt0v ( acceptor for honour 参加承兑人
i
< gt`UCO accident insurance 意外保险
UtJfO`m9P Accident Insurance Association of Hong Kong 香港意外保险公会
k~: (.)Nr accident insurance scheme 意外保险计划
e 2N F. accident year basis 意外年度基准
/6[vF)& accommodation 通融；贷款
+ h/OQ]`/m accommodation bill 通融票据；空头票据
Ksh[I,+N\ accommodation party 汇票代发人
tj0 0xYY account balance 帐户余额；帐户结余
S {bp'9]$y account book 帐簿
;Ccp1a~+ account collected in advance 预收款项
*c/| / account current book 往来帐簿
% rnRy<9 account of after-acquired property 事后取得的财产报告
IcQpb F0 account of defaulter 拖欠帐目
s/~pr.>-l account payable 应付帐款
.,(x7? account payee only [A/C payee only] 只可转帐；存入收款人帐户
P8=J0& 5 account receivable 应收帐款
:.l\lj0Yf account receivable report 应收帐款报表
J0e^v account statement 结单；帐单；会计财务报表
oNl-! W account title 帐户名称；会计科目
&WAU[{4W accountant's report 会计师报告
{~}: oV Accountant's Report Rules 会计师报告规则
2uY:p=DxG9 accounting and auditing procedure 会计与审计程序；会计与核数程序
xJ:Am>%\^ Accounting Arrangements 《会计安排》
]v@ng 8 accounting basis 会计基础
}3XjP55 accounting by Official Receiver 破产管理署署长呈交的帐目
%jq
R^F:J Accounting Circular 《会计通告》
[a$1{[|) accounting class 会计类别
2++$ Ql/ accounting date 记帐日期；会计结算日期
1y U!rEH accounting for money 款项核算
v [x 5 @$ Accounting Officer 会计主任
Yu&\a?]\2 accounting period 会计报告期；会计期
#\Q)7pgi. accounting policy 会计政策；会计方针
;9=4]YZt accounting practice 会计惯例
E6G;fPd= E accounting principle 会计准则
Sqmjf@o$> accounting record 会计记录
Y%]g,mG accounting report 会计报告
e*Nm[*@UW Accounting Services Branch [Treasury] 会计事务部〔库务署〕
[vY)y\W{ Accounting Society of China 中国会计学会
>/@Q7V99{ accounting statement 会计报表
G~*R6x2g accounting system 会计制度；会计系统
YWi Y[ accounting transaction 会计事项；帐务交易
CSm(yB{|pC accounting treatment 会计处理
P:X X8&# accounting year 会计年度
Cd p_niF accretion 增值；添加
!g>mjD accrual 应计项目；应累算数目
FuBUg _h accrual basis 应计制；权责发生制
Dn~t _ n accrual basis accounting 应计制会计；权责发生制会计
g8"{smP/ accrue 应累算；应计
}zeKf/?' accrued benefit 应累算利益
#]} G{
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4HXNu, T' accrued cumulative preference share dividend 应累算的累积优先股股息
V+*1?5w accrued expenses 应累算费用
Hpp;dG accrued interest payable 应付利息；应计未付利息
?0s&Kz4B accrued interest receivable 应收利息；应计未收利息
W$" >\A0% accrued right 累算权益
ZhoB/TgdL accruing profit 应累算的利润
wYHyVY2tj2 accumulated fiscal reserve 累积财政储备
tE=$# accumulated profit 累积利润；滚存溢利
jJ_6_8# accumulated reserve 累积储备
"rQ?2?
accumulation of surplus income 累积收益盈余
)[t3-' acquired assets 既得资产
1b!5h acquisition 收购；购置；取得
Y3hudjhLl acquisition cost 购置成本
*nUa0Zg4q6 acquisition expenses 购置费用
jN7Z} 1` acquisition of 100% interest 收购全部股权
\W VY@eB acquisition of control 取得控制权
! - gOqo acquisition of fixed assets 购置固定资产
0R,Y [).U acquisition of shell “买壳”
sD<8 -n acquisition price 收购价
rIH+X2 x act of God 天灾
h&{ >4{ acting partner 执事合伙人
xoE,3Sn active market 买卖活跃的市场；交投畅旺的市场；旺市
P(zquKm active partner 积极参与的合伙人
B"RZ px active trading 交投活跃
iF+50d actual circulation 实际流通
90$`A MR actual cost 实际成本
X^ 0jS actual expenditure 实际开支；实际支出
dFpP_U actual income 实际入息；实际收入；实际收益
L w/ZKXDU2 actual market 现货市场
FC8=
ru actual price 现货价；实际价格
N sSl|m actual profit 实际利润
?[O Sy.6 actual quotation 实盘；实际价位；实际报价
l {\@+m actual year basis 按实际年度计算
QlxlT $o} actuals 实货
FC YZ9L5uF actuarial investigation 精算调查
YwB\kN actuarial principle 精算原则
t4iV[xl3F actuarial report 精算师报告
j7Lw( A J Actuarial Society of Hong Kong 香港精算学会
lG X_5R actuarial valuation 精算师估值
Zxv{qbF actuary 精算师
FEg&EYI
ad referendum agreement 暂定协议；有待覆核的协定
p M@0>DVi ad valorem duty 从价税；按值征税
:3* 0o3C/ ad valorem duty system 从价税制
ga91#NWgK ad valorem fee 从价费
';x5 $5k' ad valorem tariff 从价关税
Wuji'sxTs additional allowance 额外免税额
MXpj_+@ additional amount for unexpired risk 未过期风险的额外款额
%G ~%:uJ5 additional assessable profit 补加应评税利润
( (_v>{ additional assessment 补加评税
4T#Z[B[ additional commitment 额外承担
TWQ{,
B additional commitment vote 额外承担拨款
<H!; /p/S additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
B3Esfk additional dependent parent allowance 供养父母额外免税额
P1QGfp0-J additional provision 额外拨款
RD p(Ci additional stamp duty 附加印花税
hLLg additional tax 补加税罚款；补加税款
7Y' .yn Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
V|dKKb[Lve adjudged bankrupt 被裁定破产
j2{ '! adjudicated bankrupt 裁定破产人
%Os V(7 adjudication fee 裁定费；评定印花税额手续费；评估契据费
-U_<: adjudication of bankruptcy 裁定破产；宣告破产
YJrZ adjudication of insolvency 裁定无力偿还债务
X?.LA7 )CK adjusted actual 经调整的实数；调整后的实数
E|^~R}z) adjusted current assets 经调整的流动资产；调整后的流动资产
1 Xu^pc adjusted figure 经调整的数字；调整后的数额
%(wa~:m+S- adjusted liabilities 经调整的负债；调整后的负债
s|&2QG0'7 adjusted loss 经调整的亏损；调整后的亏损
mh `VZQ@ adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
Q1@V?`rkS{ adjusted profit 经调整的利润；调整后的利润
#9Dixsl*Q adjusted surplus 经调整的盈余额；调整后的盈余额
} vdh k0 adjusted value 经调整的价值；调整后的价值
=u`^QE adjustment 调整；修订；理算〔保险〕
uU00ZPS*G[ adjustment centre 调剂中心
Nb;Yti@Y. adjustment lag 调整过程的时间差距；调整时差
%7rWebd- adjustment mechanism 调整机制
o%A@
OY adjustment of loss 亏损调整
;H8A"$%n~ adjustment process 调整过程；调整程序
J;BG/VI1 adjustment range 调整幅度
e c`3Qw administered exchange rate 受管制汇率
G@QZmuj&KH Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
<)(S To administration expenses 行政费用
xlaBOK a% administration fee 手续费；行政费
wXsA-H/` administration in bankruptcy 破产管理
EGyQ hZ mO administration order 遗产管理令
# S 4{, administrator 管理人；遗产管理人
#fYz367> administrator of the estate 遗产管理人
bKH8/*Yk admission of debt 债项承认书
/CN^">|_ admission of proof 接纳债权证明
cB7=4:U advance 放贷款项；垫付款项；预支款项；预付款项
G P/3r[MH advance account 暂支帐目；预付款帐户
N8l(m5Kk,k advance compensation 预付补偿金
';!02=-@ advance from shareholder 股东垫款
0$l D advance pending reimbursement 预支以待日后付还
/z+}xRS advanced economy 先进经济体系
vrIM!~*W advancement 预付；预付财产
Hv1d4U"qM advances warrant 垫款令
Mzx y'U V advancing 贷出
qN_jsJ adverse balance 逆差
T=2 91)@ adverse exchange 逆汇
EkqsE$52 advertisement addressed to shareholders 在报章刊登的致股东通告
x3my8'h@ advice for collection 托收通知书
`W [oLQ advice of drawing 提款通知书；汇票通知书
]7^ YPFc+ advice of payment 付款通知
A`Bg"k:D Advisory Committee [Securities and Futures Commission]
.HG0 %Vp 谘询委员会〔证券及期货事务监察委员会〕
@[S\ FjI Advisory Committee on Diversification 经济多元化谘询委员会
c;bp[ Y3R affidavit 誓章；遗产申报誓章
IXf@YV affidavit of no receipt 述明无收款的誓章
*(x`cf;k affiliate 联号；联营公司；附属公司
l+Tw#2s$ affiliated company 附属公司；联号；联营公司
%zB
`Sd< affirmation [estate duty] 非宗教式宣誓〔遗产税〕
HtIM 8z#/ affordability 负担能力
~>ACMO African Development Bank [AfDB] 非洲开发银行
4>Q 6!" after-acquired property 事后取得的财产
NPEs0| after-hours dealing 市后交易
.)mw~ 3] after-tax profit 税后盈利；税后利润；税后溢利
9o Y%v7 agency agreement 代理协议
h 7
> agency expenses 代理机构的开支
p9 |r y+t agency fee 代理费
Rj% q)aw' Agency Law 《代理法》
U:xr[' agent 代理人；承销人
t{K1 ht$[: agent of company 公司代理人
W 6~B~L agent's fee 代理人费；经纪费
7@rrAs-"Z aggregate 总计；总数；总体数字
fN>o465I6 aggregate amount 总款额；总额
j4Cad aggregate assets and liabilities 总体资产与负债
?!-2G aggregate at constant price 按固定价格计算的总体数字
C
sn"sf aggregate demand 总需求
I/MYS5} aggregate gross position 总持仓量
Zl.}J,0F aggregate limit 总限额
/ '}O-h aggregate of salaries tax 合计薪俸税
) fR'1_ aggregate performance 总体表现；总体业绩
o% !a aggregate supply 总体供应
c0jC84*v aggregate surplus 总盈余
=8fp4# ]7 aggregate total 整体总额
z/N~HSh!d aggregate value 总值；合计价值
5o2;26 c aggregated basis 合计基准
1<
;<? aggregated net chargeable income 合计应课税入息实额
[HK[{M =v= aggregation 合并计算；合计；总和
#Gs] u aggregation of incomes of husband and wife 夫妇入息合并计算
5"6Y=AuQ6 aggregation of property 财产的总和
[:sV;37s agio 差价；贴水
$ } 7/mS@c 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》
-mG3#88* Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
QE$sXP7 &u 《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》
(~N &ov Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
Yt7R[| 《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》
a! P?Rb W Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
N/mTG2'< 《香港政府和大韩民国政府关于相互促进和保护投资协定》
C jsy1gA
agreement for a settlement 授产协议
O%y . agreement for assignment 转让协议
$ T.c>13 agreement for sale 售卖协议；买卖协议
V\Wq A8 agreement for sale and purchase 买卖协议
6<R!` N 6 agreement for the payment of interest 支付利息协议
]7-*1kL8=~ agreement for the repayment of money 还款协议
^6|Q$]}Ok agreement of reinsurance 再保险协议
=ex71qj) Agricultural Bank of China 中国农业银行
/WB^h6qg air passenger departure tax 飞机乘客离境税
4l E
j/#} Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
/e6 \F7 airport tax 机场税
O[;>Y'zqC% alcohol duty 酒精税
%X
O97 alienation 让与；让渡；转让
.T/\5_Bx alimony 生活费；赡养费
vVmoV0kGt All Ordinaries Index [AOI] 所有普通股指数
=zt@*o{F all risks 全险；综合险
)avli@W-3j All Sales Record for Stock Market 《股票市场成交报告》
*)ZDN~z7o Allied Capital Resources Limited 新联财务有限公司
sV'(y>PP% all-items index [Consumer Price Index] 总指数〔消费物价指数〕
X4lz?Y :* allocation letter 拨款信件
TP[<u-@G allocation of fund 分配款项；预留款项
! i A0u allocation of profit 利润分配；溢利分配
Q\Fgc ;.U allocation warrant 拨款令
\; }F6g allotment 分配；配股
)&<BQIv9/ allotment notice 股份配售通知；配股通知
me#VCkr# allotment of shares 股份分配
KZ
pqbI Z allowable 可获宽免；免税的
a8FC#kfq allowable business loss 可扣除的营业亏损
xf?*fm?m allowable expenses 可扣税的支出
Y'`w.+9 allowance 免税额；津贴；备抵；准备金
CYmwT>P+*4 allowance for debts 债项的免税额
{xp/1? Mo* allowance for depreciation by wear and tear 耗损折旧免税额
vZmM=hW ~ allowance for funeral expenses 殡殓费的免税额
U|={LU allowance for inflation 为通货膨胀而预留的款项；通胀准备金
og H{ allowance for repairs and outgoings 修葺及支出方面的免税额
Lk6UT)C allowance to debtor 给债务人的津贴
f3]Z22Yq alteration of capital 资本更改
r:2G 11[ alternate trustee 候补受托人
Zx7Y ,0 amalgamation 合并
kFW9@ !9 ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
\vXo~ _-& ambit of charges 征税范围；收费范围
%:sQ [^0 amended valuation 经修订的估值
DZ
|0CB~ American Commodities Exchange 美国商品交易所
+dcBh Dq American Express Bank Limited 美国运通银行
Q-_&5/G American Stock Exchange 美国证券交易所
htj:Z: C` amortization 摊销
+ZEj(fd9 amount due from banks 存放银行同业的款项
<T+)~&g$ amount due from banks abroad 存放海外银行同业的款项
YN#i^( amount due from holding companies 控股公司欠款
De@GNN"- amount due from local banks 存放本港银行同业的款项
,8nu%zcVn amount due to banks 银行同业的存款
|?hN l2m amount due to banks abroad 海外银行同业的存款
F$7>q'# amount due to holding companies 控股公司存款
a_P8!pk+5 amount due to local banks 本港银行同业的存款
[O>}% amount due to outport banks 外埠银行同业的存款
j{U ?kW{o amount for note issue 发行纸币的款额
9`81br+~ amount of bond 担保契据的款额
V)72]p amount of consideration 代价款额
j
B S$xW amount of contribution 供款数额
Q\z6/1:9Z amount of indebtedness 负债款额
fwK5p?Xhm amount of principal of the loan 贷款本金额
~oy =2Q<Z amount of rates chargeable 应征差饷数额
d`q<!qFZh amount of share capital 股本额
`h}fS4CO amount of sums assured 承保款额
9q5jqFQ amount of variation 变动幅度
X]d;x/2 amount of vote 拨款数额
A}v! vVg amount payable 应付款额
*]NG@ ^y amount receivable 应收款额
)-%3;e<w Amsterdam Stock Exchange 阿姆斯特丹证券交易所
9&}$C]` analysis 分析
U,Ya^2h% ancillary risk 附属风险
(pN:ET B annual account 周年帐目；周年帐目报表；年度决算；年结
O%L]*vIr annual accounting date 年结日期
VAX@'i Zr annual allowance 每年免税额；年积金；年度津贴；年津
w{l}(:xPp annual balance 年度余额
|*ss`W7F,2 annual disposable income 每年可动用收入
6e0tA ()F annual estimates 周年预算
y_ boJ annual fee 年费
M?l/_!QB annual general meeting 周年大会
L& ucTc = annual growth rate 年增率；每年增长率
7ESSx"^B annual long-term supplement 长期个案每年补助金
F_.rLg GY annual pensionable emolument 可供计算退休金的年薪
CT,P Q annual report 年报
Yl4XgjG Annual Report on the Consumer Price Index 《消费物价指数年报》
t% Sgw%f annual return 周年报表；周年申报表；每年报税表格
^S:S[0\, Annual Return Rules 《周年报表规则》
Cp4 U`] annual review of consumer prices 每年消费物价回顾
i x2V?\ annual roll-forward basis 逐年延展方式
`Y>'*4a\ annual salary 年薪
*:S_v.Y3" annual statement 年度报表；年度决算表
$p:RnH\H1 Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
vy&'A$ H annuitant 年金受益人
sG{f xha annuity 年金
'/8{Mx+ annuity contract 年金合约
C{( &Yy" annuity on human life 人寿年金
pURtk-Fr2 antecedent debt 先前的债项
WxLbf +0o ante-dated cheque 倒填日期支票
M3 MB{cA2 anticipated expenditure 预期开支
Iv])s anticipated net profit 预期纯利
} 7?_> anticipated revenue 预期收入
6 G.(o anti-inflation measure 反通货膨胀措施
C.qN Bl* anti-inflationary stance 反通货膨胀立场
uH*moVw@5 apparent deficit 表面赤字
gySCK-(y apparent financial solvency 表面偿债能力
:%G_<VAo! apparent partner 表面合伙人
o; #:% application for personal assessment 个人入息课税申请书
lTb4quf8I application of fund 资金应用
ymH>]
cUm application to release as liquidator and to destruct the books of accounts and documents
?='2@@8; 申请免除清盘人职务及毁灭帐簿与文件
4z<nJOEh[ appointed actuary 委任精算师
j.=&qYc0" appointed auditor 委任核数师；委任审计师
h</,p49gM appointed trustee 委任的受托人
]R%[cr appointer 委任人
s0r::y O apportioned pro rata 按比例分摊
c8z6-6`i0 apportionment 分配；分摊
Wh).%K(t Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
s&v7<)*q apportionment formula 分摊方程式
Uh[MB w K apportionment of estate duty 遗产税的分摊
` 1Ui appraisal 估价；评估
;] v{3m appreciable growth 可观增长
Kk.a9uKI} appreciable impact 显着影响
Wo)$* ? appreciable increase 可观增长
Qa`+-W u8 appreciation 增值；升值
U{1%ldOJ% appreciation against other currencies 相对其他货币升值
xB5qX7*. appreciation of the exchange value of Hong Kong dollar 港元汇值上升
p>#sR4d> appreciation tax 增值税
Q1kZ+b& appropriation 拨款；拨用；拨付
(\8IgQ{ appropriation account 拨款帐目
( KG2X Appropriation Bill 拨款法案
X$r5 KJU appropriation-in-aid system 补助拨款办法
+O$ `8a)m approved assets 核准资产
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C<a approved basket stock 认可一篮子证券
74_':,u;]~ approved budget 核准预算
}%75 Wety approved charitable donation 认可慈善捐款
z)%Ke~)<\@ approved charitable institution 认可慈善机构
S\76`Ot approved currency 核准货币；认可货币
u~rPqBT{d3 approved estimates 核准预算
Q|KD$2rB approved estimates of expenditure 核准开支预算
c,>y1%V*S{ approved overseas insurer 核准海外保险人
{L'uuG\9U approved overseas trust company 核准海外信托公司
3~q#P approved pooled investment fund 核准汇集投资基金
B*Z}=$1j approved provident fund scheme 认可公积金计划
osM[X v approved provision 核准拨款
{Jbouj?V! approved redeemable share 核准可赎回股份
,FIG5-e,} approved regional stock 认可地区性证券
'p_|Rw> approved retirement scheme 认可退休金计划
u.yYE,9 approved subordinated loan 核准附属贷款
oU l0w~Xn arbitrage 套戥；套汇；套利
t tZ arbitrageur 套戥者；套汇者
`d c&B arbitrary amount 临时款项
/,d]`N! arrangement 措施；安排；协定
c T21 arrears 欠款
f;D(X/"f] arrears of pay 欠付薪酬
@\U;?N~k arrears of revenue 逾期未收税款；逾期未收的帐项
vzX%x ul articles of association 组织章程；组织细则；组织章程细则
&s#O iF8 Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
mUan(iJ ascertainment of profit 确定利润
D :)HK D. "Asia Clear" “亚洲结算系统”
FPb4VJ|xm Asia Commercial Bank Ltd. 亚洲商业银行有限公司
lvOM1I Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
,_K y'B Asian Development Fund [ADF] 亚洲发展基金
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t Asian dollar bond 亚洲美元债券
^O.` P Asian dollar market 亚洲美元市场
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9\ X Asian dollar rate 亚洲美元利率
/9b+I/xY" Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
n +v(t Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
Gq=tR `. asked price 沽盘；喊价；索价；卖方报价
!L[$t~z assessable income 应评税入息
F 4NM q&_ assessable loss 应评税亏损
~%eZQgqA* assessable profit 应评税利润
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xLJ assessable value 应评税值
:W.pD:/=v assessed profit 估定利润
RH9P$;.7 assessed value 经评估价值
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{'| assessment 评税；评定；估价；评税单
$~e55X'!+ assessment number 评税编号；估价编号
i);BTwW)#] assessment of additional tax 补加税评税
uS<og P assessment of performance 业绩评估；实绩评价
qWU59:d^{ Assessor 评税主任
7aS%;EU asset price bubbles 资产价格泡沫
'2qbIYanh asset-backed securities 具资产保证的证券
[_`<<!u>- assets accretion 资产增值
s
.@S zq assets and liabilities 资产与负债
qXprD.; } assets betterment statement 资产递增表；资产改进表
q P[_!C. assets lending 实物放款；有抵押贷款
I)\{?LdHR assets of the company passing on the death 死者去世时转移的公司资产
nP&6i5s% assets pledged as security for liabilities 用作负债抵押的资产
xsIfR3Z e9 assets portfolio 资产投资组合
J``5;% TJp assets price 资产价格
u g_c}Nv=Y assets quality 资产质素
i,zZJ =a$ assets realization 资产变现
a8YFH$Xh assets refinancing arrangement 资产再集资安排
!a4`SjOgu assets securitization 资产证券化
')T*cL Q>< assets situated outside Hong Kong 在香港以外地方的资产
]`q]\EH assets stripping 削减资产；拆卖资产
T |&u? assets value 资产值
PYwGGB- assignee 承让人
:IO"' b assignment 转让；转让书；转让契
lDL(,ZZS` assignment of interest 权益转让
>Qqxn*O assignment of letters patent and trade mark 专利证书及商标转让
!'C 8sNs assignment of property 物业转让；物业转让书
n5 <B* assignment right 转让权
]k$:sX assignor 转让人
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xF associate 有联系的人；有关连人士；相联者；合伙人；联系人
$azK M,<q Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
EK Ac>g associate member 附属会员
\'r;1 W associated body corporate 相联法人团体
! gL1 associated company 相联公司；联属公司
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< associated corporation 相联法团
z5_jx&^Z Association of Chartered Certified Accountants [ACCA] [United Kingdom]
\j<aFOT( 公认会计师公会〔英国〕
: sG/ Association of Futures Exchange Brokers 香港期货经纪协会
l1.eAs5U Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
\qDY0hIv t association of underwriters 承保人组织
+W/{UddeKU assumption of control 接管
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-X>L assurance 担保；保险；转易；转易书
.E 9$j<SP- assurance of interest 权益的转易
610u! _- at 19XX price 按一九ＸＸ年价格计算
)8taM C:H^ at a discount 按赔价计算；按贴水价格计算；打折扣
b\^1P;!'W at a premium 按溢价计算；按升水价格计算
S\ K[l/ at call 通知付款；按通知
z%]3`_I at constant market price 按固定市价计算
M96Nt&P` at constant price 按固定价格计算
q YPgn _ at cost 按成本计算
-UWyBM3c@ at current market price 按当时市价计算；按现时市价计算
7:zoF], s at current price 按当时价格计算；按现时价格计算
&p+2Vz{ at factor cost 按要素成本计算；按生产要素成本计算
o4 ^#W;%w at money-of-the-day price 按付款当日价格计算
B C85#sbl at or better 按指定或较佳价位〔买卖指令〕
I-Q(kWc at par 按面值计算；平价
L<G6)'5W at sight 见票即付
/eBcPu"[Vb at the close 按收市盘
? <w[ZWytm at the opening 按开市盘
S"fq E% attestation 见证；见证条款
#sv:) p at-the-money option 平价期权
C,8@V` attorney 受权人；受托代表人
g2vt(Gf ; attornment 新拥有人承认书
mC$ te attributable profit 可归属利润
?es 9j] attributable share value 可归属股份价值
/VFQbJ+ ` Auckland Stock Exchange 奥克兰证券交易所
|}: D_TX auction 拍卖
l}FA&c" auctioneer 拍卖商
W6)XMl}n audit 审计；核数
x&N@R?AG1 Audit Commission 审计署
m;sYg Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
U ZL-mF:)& 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〕
.G}$jO} audit review 帐目审查
vo s-[$ Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
ZSB;4 ?:h audited account 审计帐目；经审计的帐目
fc<,kRp audited annual account 经审计的周年帐目
#bb$Icmtk audited balance sheet 经审计的资产负债表
rW)}$|-Z auditor 核数师；核数主任；审计师
PKev)M;C+ auditor's certificate 核数师证明书；审计师证明书
k#2b3}(, auditor's report 核数师报告；审计师报告
`uc`vkVZ Aussie bond 澳元债券
eH 9-GGr austerity budget 紧缩预算
{;38& Izwz Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
M2A3]wd2a Australia All Ordinaries Index 澳洲所有普通股票指数
oMx pdG3y- Australian Dollar [AUD] 澳元
S,s ") )A1 Australian Options Market 澳大利亚期权市场
(9)uZ-BF, Australian Securities Commission 澳洲证券事务监察委员会
[C3wjYi Australian Society of Certified Practising Accountants 澳洲执业会计师公会
U9Lo0 K Australian Stock Exchange 澳大利亚证券交易所
G&yF9s)Lvs Austrian Schilling [ATS] 奥地利先令
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Xsl authentication 认证；鉴证
;?gR ,AKZ authority to purchase 委托购买证；委购书
G[ q <P authorization 认可；核准；授权；授权书
'<wZe.Q! authorization by direction 指示授权
kqCUr|M.P authorization by instruction 指令授权
m.U&O=] 5 authorization by warrant 令状授权
>BjZ{7?Ok authorization of unit trust 单位信托的认可
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kZ"5}li authorized agent 指定代理人
I^O`#SA ( authorized capital 法定资本
^izf&W.j! authorized clerk 出市员
g:>dF# authorized dealer 认可交易商
K14 {c1 authorized financial institution 认可财务机构
6 02=qb authorized fund 认可基金
5 ?TjuGc authorized fund house 获授权的基金公司；认可基金公司
%G jjl*`E authorized institution 认可机构
v8THJ f authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
Um CIjwk authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
7D4I>N'T authorized insurer 获授权保险人；获认可承保人
U6M&7 l8 authorized investment 特准投资项目
)7F $:*e authorized person 获授权人
s=XqI@ authorized representative 获授权代表
Uc j>gc= authorized share capital 法定股本
i bgF,N automated quotation system 自动报价系统
z.:IUm{z Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
U}W7[f lc 自动交易系统〔香港期货交易所有限公司〕
sv*xO7D. automatic adjustment mechanism 自动调整机制
*L5L.: Ze automatic adjustment system 自动调整系统
z"! =A}i Automatic Clearing House 自动票据交换所
B 3eNvUFZg automatic exchange rates accumulation system 自动化汇率累集系统
L_AQS9a^D Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
c`V~?]I> automatic teller machine [ATM] 自动柜员机
M'xG.' autopay 自动转帐
Lw{'mtm available assets 可用资产
HTP~5J available fiscal reserve 现存财政储备
o&HFlDZ5jO available profit 可用利润
{"^#CSi Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
=!2(7Nr average 平均；平均数；海损
84-7!< 6i average basic salary 平均基本薪金
7=4V1FS6i average consumer expenditure 平均消费开支；一般消费开支
j,g.Eo average cost 平均成本
E"%G@,|3* average cost of land production 增辟土地平均成本
-\~x^5 K average daily turnover 平均每日成交额
YfH+kDT average daily wage rate 平均每日工资率
j`"cU$NRM average expenditure pattern 平均开支模式
_MGhG{p7t average growth rate 平均增长率
Il#9t?/ average net fixed assets 固定资产平均净值
n 4EZy<~m average of relatives 相对价格平均数
zj'uKBDl average price 平均价格
K/LoHWy+n* average propensity to consume 平均消费倾向；一般消费倾向
jF %l\$)/ average propensity to save 平均储蓄倾向；一般储蓄倾向
@xAfD{}f! average rate 平均率
g8;JpP w average revenue 平均收入；平均收益
SZC1$..2T average stock 平均库存；平均存货
tP/R9Ezp average yearly rent 平均年租
TGozoPV avoidance of double taxation 避免双重课税
@RS|}M^4 avoidance of tax 避税
