A:
&kmaKc A share Ａ股；甲类股份
~^Cx->l abatement of tax 减税；减扣免税额
r*vh3.Agl ABN AMRO Bank N.V. 荷兰银行
PKrG6%
W+ above-the-line expenditure 线上项目支出；经常预算支出
9u{[e" above-the-line receipt 线上项目收入；经常预算收入
&'W7-Z\j- ABSA Asia Limited 南非联合亚洲有限公司
BN CM{}e absolute change 绝对数值变更
'`k7l7I[@ absolute expenditure 实际开支
v.Bwg 7R3 absolute guideline figure 绝对准则数字
A& t8C8, absolute interest 绝对权益
`+n#CWZ"Y absolute order of discharge 绝对破产解除令
Yu _*P-Ja6 absolute profit margin 绝对利润幅度
<1*.:CL"s absolute value 实值；绝对值
\#:
W absolutely vested interest 绝对既得权益
*eIX"&ba absorbed cost 已吸收成本；已分摊成本
~
O#\$u absorption 吸收；分摊；合并
SQ4^sk_! absorption rate 吸收率；摊配率；分摊率
z:f& k}( ACB Finance Limited 亚洲商业财务有限公司
L{%L*z9J acceptable form of reciprocity 合理的互惠条件
,5;M(f t# acceptable rate 适当利率；适当汇率
`J,>#Y6(J acceptance agreement 承兑协议
uD=Kar acceptance for honour 参加承兑
yC\UT
~j/ acceptor 承兑人；接受人；受票人
z.-yL,Rc`- acceptor for honour 参加承兑人
<PDCM8 accident insurance 意外保险
!?JZ^/u Accident Insurance Association of Hong Kong 香港意外保险公会
|> STb\ accident insurance scheme 意外保险计划
94#,dA,M accident year basis 意外年度基准
qP#LJPaS accommodation 通融；贷款
~Yk^(hl2 accommodation bill 通融票据；空头票据
!\R5/-_ UU accommodation party 汇票代发人
F,~BhKkbV account balance 帐户余额；帐户结余
A z:~|P account book 帐簿
%lnkD5 account collected in advance 预收款项
yM@sGz6c! account current book 往来帐簿
qSr]d`7@ account of after-acquired property 事后取得的财产报告
giNXX jl account of defaulter 拖欠帐目
6I"KomJ9 account payable 应付帐款
h#r~2\q4ei account payee only [A/C payee only] 只可转帐；存入收款人帐户
/ e>%yq<9B account receivable 应收帐款
dfdK%/' $( account receivable report 应收帐款报表
Ip{R'HG/ account statement 结单；帐单；会计财务报表
k+ t(u] account title 帐户名称；会计科目
j;`Q82V\ accountant's report 会计师报告
#Pg`0xiV Accountant's Report Rules 会计师报告规则
/ZV2f3;t accounting and auditing procedure 会计与审计程序；会计与核数程序
P-4$Qksx Accounting Arrangements 《会计安排》
3=uhy|f! / accounting basis 会计基础
(dSYb&] accounting by Official Receiver 破产管理署署长呈交的帐目
)\u %XFPhS Accounting Circular 《会计通告》
y7F
|v8 bq accounting class 会计类别
A)]&L`s accounting date 记帐日期；会计结算日期
zb9G&'7 accounting for money 款项核算
lg-_[!4Z Accounting Officer 会计主任
' 9f0UtT|[ accounting period 会计报告期；会计期
>va_,Y} accounting policy 会计政策；会计方针
xcW\U^1d accounting practice 会计惯例
1}wDc$ O accounting principle 会计准则
9lYfII}4( accounting record 会计记录
BC.3U.
accounting report 会计报告
d9S/_iCI Accounting Services Branch [Treasury] 会计事务部〔库务署〕
qBBC nT Accounting Society of China 中国会计学会
g8MW6Y accounting statement 会计报表
u:p OP accounting system 会计制度；会计系统
)]C]K B accounting transaction 会计事项；帐务交易
rk1,LsZVS accounting treatment 会计处理
#E!^oZm<Z accounting year 会计年度
%oa@2qJ^ accretion 增值；添加
GO"|^W accrual 应计项目；应累算数目
]? =87w accrual basis 应计制；权责发生制
,1mL=|na
accrual basis accounting 应计制会计；权责发生制会计
p\ =T #lb accrue 应累算；应计
uG7]s]Wdz; accrued benefit 应累算利益
wx3_?8z/O accrued charges 应计费用
<K^a2 D accrued cumulative preference share dividend 应累算的累积优先股股息
3Sfd|0^ accrued expenses 应累算费用
k^%=\c accrued interest payable 应付利息；应计未付利息
8<Iq)A]'Z accrued interest receivable 应收利息；应计未收利息
% vUU
Fub accrued right 累算权益
I9 qZE=i accruing profit 应累算的利润
_rYW|*cIF accumulated fiscal reserve 累积财政储备
s;TB(M~i[ accumulated profit 累积利润；滚存溢利
(%L /|F_ accumulated reserve 累积储备
>M2~p& Si accumulation of surplus income 累积收益盈余
!} h)
| acquired assets 既得资产
Vhv'Z\ acquisition 收购；购置；取得
Qz|T0\=V acquisition cost 购置成本
]4H)GWHKg acquisition expenses 购置费用
$4g {4-) acquisition of 100% interest 收购全部股权
o^2MfFS acquisition of control 取得控制权
ZXb|3|D acquisition of fixed assets 购置固定资产
TbD acquisition of shell “买壳”
=8 @DYz' acquisition price 收购价
Jd7chIK act of God 天灾
M99ku' acting partner 执事合伙人
]6Iu\,#J active market 买卖活跃的市场；交投畅旺的市场；旺市
,VVA^'+ active partner 积极参与的合伙人
C+**!uYIB active trading 交投活跃
]F+|C actual circulation 实际流通
i,;JI>U actual cost 实际成本
c0Ih$z actual expenditure 实际开支；实际支出
$}su 'EIo actual income 实际入息；实际收入；实际收益
o+.L@3RT4 actual market 现货市场
{FFdMdxy- actual price 现货价；实际价格
b Sw^a{~) actual profit 实际利润
&'fER- actual quotation 实盘；实际价位；实际报价
pS lc (M> actual year basis 按实际年度计算
Y_[7q<L actuals 实货
`r SOt *< actuarial investigation 精算调查
P0}B&B/ a: actuarial principle 精算原则
Fqw4XR _`~ actuarial report 精算师报告
e7GYz7 Actuarial Society of Hong Kong 香港精算学会
#[jS&rr( actuarial valuation 精算师估值
4x)vy -y actuary 精算师
PI*@.kqR- ad referendum agreement 暂定协议；有待覆核的协定
5/n L[4Z ad valorem duty 从价税；按值征税
2ul8]= ad valorem duty system 从价税制
HU> >\t?d ad valorem fee 从价费
)$S=iL8( ad valorem tariff 从价关税
![B| Nxq}@ additional allowance 额外免税额
rNV3-#kU additional amount for unexpired risk 未过期风险的额外款额
cS%dTrfo additional assessable profit 补加应评税利润
< ?B3^z$ additional assessment 补加评税
J*rYw5QB additional commitment 额外承担
.4v?/t1 additional commitment vote 额外承担拨款
qvc < _k^ additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
m'}`+#C%) additional dependent parent allowance 供养父母额外免税额
m:)&:Y0 (a additional provision 额外拨款
W |8VE,"7 additional stamp duty 附加印花税
|^Y"*Y4*h additional tax 补加税罚款；补加税款
)$TN%h V! Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
\Vx^u }3O adjudged bankrupt 被裁定破产
FQO=}0Hl adjudicated bankrupt 裁定破产人
nlB'@r adjudication fee 裁定费；评定印花税额手续费；评估契据费
v Z] j%c@ adjudication of bankruptcy 裁定破产；宣告破产
4o}{3 ! m adjudication of insolvency 裁定无力偿还债务
n}a`|Nbk adjusted actual 经调整的实数；调整后的实数
A4f"v)vM adjusted current assets 经调整的流动资产；调整后的流动资产
=%~- M adjusted figure 经调整的数字；调整后的数额
ftRFG adjusted liabilities 经调整的负债；调整后的负债
3]vVuQK . adjusted loss 经调整的亏损；调整后的亏损
`C: 7 N=9 adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
D' !JV1Q adjusted profit 经调整的利润；调整后的利润
gamB]FPZ adjusted surplus 经调整的盈余额；调整后的盈余额
s\mA3t adjusted value 经调整的价值；调整后的价值
8:& ! F`o adjustment 调整；修订；理算〔保险〕
< + * adjustment centre 调剂中心
=,zB|sjn adjustment lag 调整过程的时间差距；调整时差
PM TrG78p* adjustment mechanism 调整机制
Kfb(wW adjustment of loss 亏损调整
[j/ |)cj adjustment process 调整过程；调整程序
mQ`atFz:Z adjustment range 调整幅度
wY ItG"+6 administered exchange rate 受管制汇率
T9$~tv,5F Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
R*bx&..< administration expenses 行政费用
vNjc administration fee 手续费；行政费
[z!m administration in bankruptcy 破产管理
r 2#G|/=@ administration order 遗产管理令
2z
!05]B% administrator 管理人；遗产管理人
L~PiDQr?r administrator of the estate 遗产管理人
{g nl6+j admission of debt 债项承认书
_0$>LWO~ admission of proof 接纳债权证明
GY?u+|Q advance 放贷款项；垫付款项；预支款项；预付款项
Brxnl, %\ advance account 暂支帐目；预付款帐户
5 !A:xV]6] advance compensation 预付补偿金
k9*UBx advance from shareholder 股东垫款
Fb1<Ic# advance pending reimbursement 预支以待日后付还
VX&g[5zr advanced economy 先进经济体系
6 Tmz!E0 advancement 预付；预付财产
9 RDs`>v advances warrant 垫款令
{v 'eP[ advancing 贷出
E pF9& ) adverse balance 逆差
T`@b rL adverse exchange 逆汇
X% 05 [N advertisement addressed to shareholders 在报章刊登的致股东通告
Z o cuc"j advice for collection 托收通知书
XFoSGqD advice of drawing 提款通知书；汇票通知书
J\+fkN<. advice of payment 付款通知
kHr-UJ! Advisory Committee [Securities and Futures Commission]
r4P%.YO+X 谘询委员会〔证券及期货事务监察委员会〕
(.=Y_g. Advisory Committee on Diversification 经济多元化谘询委员会
xKE=$SV( affidavit 誓章；遗产申报誓章
!B Pm{_C affidavit of no receipt 述明无收款的誓章
uT=r*p(v affiliate 联号；联营公司；附属公司
})]
iN " affiliated company 附属公司；联号；联营公司
6rbR0dSgx affirmation [estate duty] 非宗教式宣誓〔遗产税〕
%pjY ^tM/ affordability 负担能力
@ ,oc%m African Development Bank [AfDB] 非洲开发银行
3q`f|r after-acquired property 事后取得的财产
]* zG*.C after-hours dealing 市后交易
Pteti after-tax profit 税后盈利；税后利润；税后溢利
sT1k]du T agency agreement 代理协议
;R0L JApey agency expenses 代理机构的开支
B ZU@W%E agency fee 代理费
+)yoQRekX Agency Law 《代理法》
[nHN@ p| agent 代理人；承销人
v\bWQs1 agent of company 公司代理人
axmq/8X agent's fee 代理人费；经纪费
l4T[x|')M aggregate 总计；总数；总体数字
`#iL'ND[ aggregate amount 总款额；总额
` =pA;R9 aggregate assets and liabilities 总体资产与负债
rNhS\1 - aggregate at constant price 按固定价格计算的总体数字
i
Ehc< aggregate demand 总需求
0#Gm# =F aggregate gross position 总持仓量
"gNi}dB<] aggregate limit 总限额
1d+Kn Jy aggregate of salaries tax 合计薪俸税
9LPXhxNwB aggregate performance 总体表现；总体业绩
>y8>OJ?A7- aggregate supply 总体供应
@nwV l8 aggregate surplus 总盈余
4 ;_g9] aggregate total 整体总额
}=f\WWJf 0 aggregate value 总值；合计价值
L44|/~ aggregated basis 合计基准
~6t<`&f aggregated net chargeable income 合计应课税入息实额
7l-MV n_8 aggregation 合并计算；合计；总和
=U~53Tg aggregation of incomes of husband and wife 夫妇入息合并计算
hwUb(pZ aggregation of property 财产的总和
,k_ b-/ agio 差价；贴水
<= _!8A 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》
BYdG K@ouk Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
8aHE=x/TL 《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》
[L-wAk:Fb Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
Kn$t_7AF^ 《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》
?`Z:vqp>Z Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
{Pe&J2
+ 《香港政府和大韩民国政府关于相互促进和保护投资协定》
PdVY tK% agreement for a settlement 授产协议
f%n ;Z}= agreement for assignment 转让协议
Q1*_l agreement for sale 售卖协议；买卖协议
.s"Og;g agreement for sale and purchase 买卖协议
v $@1q9 5J agreement for the payment of interest 支付利息协议
Cm8h
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-ewR:Y@ j agreement of reinsurance 再保险协议
"
]k}V2l Agricultural Bank of China 中国农业银行
';\nor x; air passenger departure tax 飞机乘客离境税
shdzkET8N Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
WY RC_U7 airport tax 机场税
eK(k;$4\^Y alcohol duty 酒精税
c]1A M)xo alienation 让与；让渡；转让
tc.|mIvw alimony 生活费；赡养费
o_=4Ex
" All Ordinaries Index [AOI] 所有普通股指数
@Oz3A<M all risks 全险；综合险
P=}dR&gk' All Sales Record for Stock Market 《股票市场成交报告》
!/H ` Allied Capital Resources Limited 新联财务有限公司
=?4[:#Rh all-items index [Consumer Price Index] 总指数〔消费物价指数〕
]O:u9If allocation letter 拨款信件
U.Vn|s(`z allocation of fund 分配款项；预留款项
xX<T5Ls allocation of profit 利润分配；溢利分配
|1 H9,:*% allocation warrant 拨款令
n |WSnm,W allotment 分配；配股
o3 Yb2Nw allotment notice 股份配售通知；配股通知
~Fo2M wE2~ allotment of shares 股份分配
x(Uv>k~i} allowable 可获宽免；免税的
j0oto6z~b allowable business loss 可扣除的营业亏损
UxB3/!<5g3 allowable expenses 可扣税的支出
,_V/W' allowance 免税额；津贴；备抵；准备金
I+W,%)vb allowance for debts 债项的免税额
~C>;0a;<: allowance for depreciation by wear and tear 耗损折旧免税额
I m-M2n allowance for funeral expenses 殡殓费的免税额
8cvSA&l(D allowance for inflation 为通货膨胀而预留的款项；通胀准备金
cGo_qR/B(> allowance for repairs and outgoings 修葺及支出方面的免税额
Ui " $A/ allowance to debtor 给债务人的津贴
h8 M_Uk alteration of capital 资本更改
OXZK|C;M} alternate trustee 候补受托人
.
WJ amalgamation 合并
!s$1C=z5u ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
GNwFB)?j ambit of charges 征税范围；收费范围
3NZK$d=4 amended valuation 经修订的估值
[V8^}s}tF American Commodities Exchange 美国商品交易所
6^jrv [d American Express Bank Limited 美国运通银行
xh<{lZ)KJ American Stock Exchange 美国证券交易所
N&G(`] amortization 摊销
`tT7&*Os amount due from banks 存放银行同业的款项
6Rif&W.x y amount due from banks abroad 存放海外银行同业的款项
@@R&OR amount due from holding companies 控股公司欠款
ettBque amount due from local banks 存放本港银行同业的款项
9' H\- amount due to banks 银行同业的存款
2|1CGHj\ amount due to banks abroad 海外银行同业的存款
? YIe< amount due to holding companies 控股公司存款
>D##94PZ amount due to local banks 本港银行同业的存款
RxV
" , amount due to outport banks 外埠银行同业的存款
dci,[TEGu amount for note issue 发行纸币的款额
=<#++;!I
amount of bond 担保契据的款额
Rm,>6bQx amount of consideration 代价款额
xf8e" mD amount of contribution 供款数额
Mw+
l>9 2 amount of indebtedness 负债款额
{fEb > amount of principal of the loan 贷款本金额
F!?f|z,/ amount of rates chargeable 应征差饷数额
|_s, ]: amount of share capital 股本额
BlT)hG(M> amount of sums assured 承保款额
XdlA)0S) amount of variation 变动幅度
#{k+^7aQ amount of vote 拨款数额
8/P!i2o amount payable 应付款额
<?;KF2A({ amount receivable 应收款额
J5f}-W@ Amsterdam Stock Exchange 阿姆斯特丹证券交易所
siV]NI ':| analysis 分析
Lcy6G%A ancillary risk 附属风险
"ZNy*.G|[ annual account 周年帐目；周年帐目报表；年度决算；年结
BG 4TUt annual accounting date 年结日期
B'y)bY'_dS annual allowance 每年免税额；年积金；年度津贴；年津
M3d%$q)<rW annual balance 年度余额
l F7". annual disposable income 每年可动用收入
Sq2 8=1% annual estimates 周年预算
/
U~yYh annual fee 年费
=yJV8 %pa annual general meeting 周年大会
o=lZl_5/u; annual growth rate 年增率；每年增长率
KNF{NFk annual long-term supplement 长期个案每年补助金
>B$ IrM7J annual pensionable emolument 可供计算退休金的年薪
04 Uyr;y annual report 年报
i\4YT r, Annual Report on the Consumer Price Index 《消费物价指数年报》
AOqL&z annual return 周年报表；周年申报表；每年报税表格
qckRX+P` Annual Return Rules 《周年报表规则》
k cNPdc annual review of consumer prices 每年消费物价回顾
d7Cs a
c annual roll-forward basis 逐年延展方式
an Kflt3 annual salary 年薪
@!!5el { annual statement 年度报表；年度决算表
!b$~Sm) 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
Iy4 R E P| annuitant 年金受益人
ke xvE 3 annuity 年金
\ 2Q #' annuity contract 年金合约
[*H h6 annuity on human life 人寿年金
G]Im.x3O- antecedent debt 先前的债项
P+e {,~o ante-dated cheque 倒填日期支票
l['ER $(7 anticipated expenditure 预期开支
,a0RI<D anticipated net profit 预期纯利
@ RdNAP_6 anticipated revenue 预期收入
tI.ho anti-inflation measure 反通货膨胀措施
3n_t^= anti-inflationary stance 反通货膨胀立场
Ty;^3 apparent deficit 表面赤字
[xdVuL;N apparent financial solvency 表面偿债能力
SK@lr apparent partner 表面合伙人
|uM=pm;H application for personal assessment 个人入息课税申请书
<c ,i u{: application of fund 资金应用
?. L]QU application to release as liquidator and to destruct the books of accounts and documents
W yP] ]I. 申请免除清盘人职务及毁灭帐簿与文件
?'tFTh appointed actuary 委任精算师
NR^3
1&}It appointed auditor 委任核数师；委任审计师
Q[T)jo,j% appointed trustee 委任的受托人
n (Um/ appointer 委任人
1l.HQ IS apportioned pro rata 按比例分摊
,L\KS^> apportionment 分配；分摊
R0GD9 Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
[XP\WG>s apportionment formula 分摊方程式
l5enlYH apportionment of estate duty 遗产税的分摊
D3+<16[, appraisal 估价；评估
2H~E~6G appreciable growth 可观增长
#1'p?%K. appreciable impact 显着影响
^ *,?x appreciable increase 可观增长
J8&0l& ~ 6 appreciation 增值；升值
&~=d;llkT appreciation against other currencies 相对其他货币升值
LO%OH
u}] appreciation of the exchange value of Hong Kong dollar 港元汇值上升
_akpW appreciation tax 增值税
m9 ky?A, appropriation 拨款；拨用；拨付
, LqfwA| appropriation account 拨款帐目
pA\ "Xe& Appropriation Bill 拨款法案
@~ i : 8 appropriation-in-aid system 补助拨款办法
Ou|kb61zg approved assets 核准资产
Flb M(ofY approved basket stock 认可一篮子证券
e "Tr0k approved budget 核准预算
3_J({ approved charitable donation 认可慈善捐款
}AS3]Lub@ approved charitable institution 认可慈善机构
8(!?y[ approved currency 核准货币；认可货币
&sJ6 k/ l approved estimates 核准预算
B\~(:(OPM] approved estimates of expenditure 核准开支预算
QC1\Sn / approved overseas insurer 核准海外保险人
2FN # 63 approved overseas trust company 核准海外信托公司
]];LA!n approved pooled investment fund 核准汇集投资基金
IKp/xj[! approved provident fund scheme 认可公积金计划
mU >lm7' approved provision 核准拨款
-_>E8PhM approved redeemable share 核准可赎回股份
Ed# Hilk' approved regional stock 认可地区性证券
VF~kjH2> approved retirement scheme 认可退休金计划
N1l^%Yf J approved subordinated loan 核准附属贷款
}~v0o#
I arbitrage 套戥；套汇；套利
NU 3s^ 8\( arbitrageur 套戥者；套汇者
f!B\X*| arbitrary amount 临时款项
[Qwq P=-6 arrangement 措施；安排；协定
V$ " ]f6 arrears 欠款
UrdSo"% arrears of pay 欠付薪酬
ERfSJ arrears of revenue 逾期未收税款；逾期未收的帐项
-Y>QKS articles of association 组织章程；组织细则；组织章程细则
'lgS;ItpKu Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
VH~ZDZ1P ascertainment of profit 确定利润
?+byRoY>&g "Asia Clear" “亚洲结算系统”
V~ QOl=`K: Asia Commercial Bank Ltd. 亚洲商业银行有限公司
L,sXJ23. Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
I\= &v^] Asian Development Fund [ADF] 亚洲发展基金
yk2XfY Asian dollar bond 亚洲美元债券
W: 3fLXk+ Asian dollar market 亚洲美元市场
&/)To Asian dollar rate 亚洲美元利率
o4YF,c+>q Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
]QF*\2b-I2 Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
6D4 j];~X asked price 沽盘；喊价；索价；卖方报价
6PMu*-Nv!j assessable income 应评税入息
ca:Vdrw` assessable loss 应评税亏损
fs, >X!l+ assessable profit 应评税利润
}Gd^r assessable value 应评税值
rxeOT# N} assessed profit 估定利润
uAV-wc assessed value 经评估价值
D!V*H?;U assessment 评税；评定；估价；评税单
@:P:`Zk assessment number 评税编号；估价编号
~mT( [ V assessment of additional tax 补加税评税
X D \;| assessment of performance 业绩评估；实绩评价
+GNXV-S Assessor 评税主任
[XD3}'Aa asset price bubbles 资产价格泡沫
*zv*T"&ZP asset-backed securities 具资产保证的证券
6KX/Y j~B assets accretion 资产增值
2))p B/ assets and liabilities 资产与负债
1HeE$ assets betterment statement 资产递增表；资产改进表
t#nRa Pzp assets lending 实物放款；有抵押贷款
Ol X
otp8 assets of the company passing on the death 死者去世时转移的公司资产
wkD"EuW( assets pledged as security for liabilities 用作负债抵押的资产
I:] Pd assets portfolio 资产投资组合
-g4 {:!*D assets price 资产价格
S"R(6:hkgu assets quality 资产质素
KY9@2JG assets realization 资产变现
&hIr@Gi@ch assets refinancing arrangement 资产再集资安排
-8sB \E assets securitization 资产证券化
gz p]hh@4 assets situated outside Hong Kong 在香港以外地方的资产
GAlM:> assets stripping 削减资产；拆卖资产
{fn1sGA assets value 资产值
N. 0~4H
%U assignee 承让人
\WM"VT assignment 转让；转让书；转让契
+VO(6J n assignment of interest 权益转让
LC0g" {M assignment of letters patent and trade mark 专利证书及商标转让
9@YhAj assignment of property 物业转让；物业转让书
xepp."O assignment right 转让权
SB^xq assignor 转让人
+QEiY~i associate 有联系的人；有关连人士；相联者；合伙人；联系人
YvFt*t
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
69zM WuY associate member 附属会员
w[/m:R?eX associated body corporate 相联法人团体
DhiIK d9W associated company 相联公司；联属公司
9 -Xr associated corporation 相联法团
{s?x
N U Association of Chartered Certified Accountants [ACCA] [United Kingdom]
d-B,)$zE 公认会计师公会〔英国〕
Z:>ek>Op Association of Futures Exchange Brokers 香港期货经纪协会
j$r2=~1 Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
8/W2;>?wKc association of underwriters 承保人组织
[f`7+RHrd assumption of control 接管
;_A?Zl} assurance 担保；保险；转易；转易书
%"AB\lL. assurance of interest 权益的转易
:G f at 19XX price 按一九ＸＸ年价格计算
KOhIk*AC ' at a discount 按赔价计算；按贴水价格计算；打折扣
?rQIUP{D7 at a premium 按溢价计算；按升水价格计算
3 2K at call 通知付款；按通知
9@ :QBe3] at constant market price 按固定市价计算
F7JF1HfCP at constant price 按固定价格计算
p u[S at cost 按成本计算
ZY8: 7Q@P> at current market price 按当时市价计算；按现时市价计算
o= C 'u at current price 按当时价格计算；按现时价格计算
DP!~WkU~ at factor cost 按要素成本计算；按生产要素成本计算
2h`Tn{&1/ at money-of-the-day price 按付款当日价格计算
--F6n/> at or better 按指定或较佳价位〔买卖指令〕
{A{ sRT=% at par 按面值计算；平价
b yX) 4& at sight 见票即付
e0`5PVJ at the close 按收市盘
;~n^/D2. at the opening 按开市盘
1raq; ^e9 attestation 见证；见证条款
@ gjA8mL at-the-money option 平价期权
Eu$hC]w attorney 受权人；受托代表人
q4Y7 HE|ym attornment 新拥有人承认书
; r95i1a' attributable profit 可归属利润
g
?{o2gG attributable share value 可归属股份价值
:+meaxbu Auckland Stock Exchange 奥克兰证券交易所
A0H6}53, $ auction 拍卖
NoT%z$ 1n auctioneer 拍卖商
Dn+hI_"# _ audit 审计；核数
9+I /bl4 Audit Commission 审计署
f_ | =EQ Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
M[7$F&&n 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〕
*+j r? | audit review 帐目审查
MD[;Ha Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
WL}XD
K x audited account 审计帐目；经审计的帐目
B <&g audited annual account 经审计的周年帐目
`5 MK(K
: audited balance sheet 经审计的资产负债表
6sNw#pqh auditor 核数师；核数主任；审计师
GyQvodqD auditor's certificate 核数师证明书；审计师证明书
Qv 1cf auditor's report 核数师报告；审计师报告
ria.MCe\! Aussie bond 澳元债券
m[Cp
G=32B austerity budget 紧缩预算
# 2?3B Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
\ 9#X]H Australia All Ordinaries Index 澳洲所有普通股票指数
gh.+}8= " Australian Dollar [AUD] 澳元
[s~6,wz Australian Options Market 澳大利亚期权市场
x+,:k=JMT Australian Securities Commission 澳洲证券事务监察委员会
5a2+ 6N Australian Society of Certified Practising Accountants 澳洲执业会计师公会
mD;ioaE
Australian Stock Exchange 澳大利亚证券交易所
!u|s8tN.U Austrian Schilling [ATS] 奥地利先令
P$6 P e> 3 authentication 认证；鉴证
: d wP authority to purchase 委托购买证；委购书
4z,/ 0 authorization 认可；核准；授权；授权书
h.5KzC
S authorization by direction 指示授权
MCl-er"]D authorization by instruction 指令授权
Zo}vV 2 authorization by warrant 令状授权
\-r"%@OkW authorization of unit trust 单位信托的认可
R#HX}[Hb authorized agent 指定代理人
cs*"9 nKl authorized capital 法定资本
c2:oM<6| authorized clerk 出市员
G@scz!Nt authorized dealer 认可交易商
%;b] k authorized financial institution 认可财务机构
wnHfjF authorized fund 认可基金
aA'of>'ib| authorized fund house 获授权的基金公司；认可基金公司
a.fdCI]% authorized institution 认可机构
S#S&_#$`,X authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
mi@ni+2Tn authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
!J A//{? authorized insurer 获授权保险人；获认可承保人
` pfRY! authorized investment 特准投资项目
kQO-V4z! authorized person 获授权人
^C P>|JWD^ authorized representative 获授权代表
$Ao'mT authorized share capital 法定股本
*Nur>11D automated quotation system 自动报价系统
TVAa/ _y2` Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
Fmzkbt~oe 自动交易系统〔香港期货交易所有限公司〕
XUTsW,WC automatic adjustment mechanism 自动调整机制
o&>aYlXd automatic adjustment system 自动调整系统
06[HE 7 Automatic Clearing House 自动票据交换所
^m -w@0^z automatic exchange rates accumulation system 自动化汇率累集系统
'Ej+Jczzpp Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
UvuA N:' automatic teller machine [ATM] 自动柜员机
bmO(tQS$5 autopay 自动转帐
r\FduyOXv available assets 可用资产
DSK?7F$_oE available fiscal reserve 现存财政储备
3(_: "?x A available profit 可用利润
mEyIbMci Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
=Jswd average 平均；平均数；海损
W6V((84(O average basic salary 平均基本薪金
m nFmShu average consumer expenditure 平均消费开支；一般消费开支
C0CJ; average cost 平均成本
&!B4v<#, U average cost of land production 增辟土地平均成本
5.
+_'bF| average daily turnover 平均每日成交额
+-qa7 average daily wage rate 平均每日工资率
nx e9^h7m average expenditure pattern 平均开支模式
9s?gI4 XN average growth rate 平均增长率
I? _WV_T& average net fixed assets 固定资产平均净值
x; A.Ll average of relatives 相对价格平均数
huvn _ average price 平均价格
rTim1<IXR average propensity to consume 平均消费倾向；一般消费倾向
H {1'- wB average propensity to save 平均储蓄倾向；一般储蓄倾向
_}tPtHPa/ average rate 平均率
B(Er/\-@U average revenue 平均收入；平均收益
HJt
'@t=Ak average stock 平均库存；平均存货
6xx(o average yearly rent 平均年租
Wu'9ouw! avoidance of double taxation 避免双重课税
/4KHf3Nr avoidance of tax 避税
