A:
.7TQae% A share Ａ股；甲类股份
6R V]9 abatement of tax 减税；减扣免税额
<JE-#i ABN AMRO Bank N.V. 荷兰银行
TIbq UR above-the-line expenditure 线上项目支出；经常预算支出
jW5n^Y ) above-the-line receipt 线上项目收入；经常预算收入
"$KU +? ABSA Asia Limited 南非联合亚洲有限公司
8 ;YeEW 5 absolute change 绝对数值变更
)&}\2NK6L absolute expenditure 实际开支
$}0q=Lg%wv absolute guideline figure 绝对准则数字
0S <;T+WA absolute interest 绝对权益
/T`L;YE absolute order of discharge 绝对破产解除令
"Zd4e2>{M\ absolute profit margin 绝对利润幅度
|Ui1Mm absolute value 实值；绝对值
4:-h\ % absolutely vested interest 绝对既得权益
!uLW-[F, absorbed cost 已吸收成本；已分摊成本
JX,&im*BG absorption 吸收；分摊；合并
lwhAF, '$ absorption rate 吸收率；摊配率；分摊率
iva&W ACB Finance Limited 亚洲商业财务有限公司
ru,]!YPJE2 acceptable form of reciprocity 合理的互惠条件
5;5;bB o~ acceptable rate 适当利率；适当汇率
mAh0xgm acceptance agreement 承兑协议
d?(#NP# ; acceptance for honour 参加承兑
5inmFT?9Z acceptor 承兑人；接受人；受票人
Q.H y"~ acceptor for honour 参加承兑人
nYG$V)iCb accident insurance 意外保险
dg/OjiD[P Accident Insurance Association of Hong Kong 香港意外保险公会
0lR/6CB accident insurance scheme 意外保险计划
!> T.*8 accident year basis 意外年度基准
deSrs:. accommodation 通融；贷款
m`! C|?hu accommodation bill 通融票据；空头票据
bj4cW\b( accommodation party 汇票代发人
_y&m4V uu account balance 帐户余额；帐户结余
%;kr%%t% account book 帐簿
)NJD+yQ% account collected in advance 预收款项
z5-vx ` account current book 往来帐簿
jPg 8>Z&D account of after-acquired property 事后取得的财产报告
EzOO6 account of defaulter 拖欠帐目
2@ vSe account payable 应付帐款
-M}#-qwf account payee only [A/C payee only] 只可转帐；存入收款人帐户
;u!qu$O account receivable 应收帐款
;:Q 5?zM account receivable report 应收帐款报表
+L1%mVq]y account statement 结单；帐单；会计财务报表
I#QBJ# account title 帐户名称；会计科目
hW[/{2<@ accountant's report 会计师报告
i8pM,Ppi~ Accountant's Report Rules 会计师报告规则
a9PSg/p accounting and auditing procedure 会计与审计程序；会计与核数程序
_?&$ @c Accounting Arrangements 《会计安排》
4jefU}e9# accounting basis 会计基础
ZKTOif} accounting by Official Receiver 破产管理署署长呈交的帐目
UA$
X jP Accounting Circular 《会计通告》
n5 dFp%k accounting class 会计类别
O, 6U pk accounting date 记帐日期；会计结算日期
1lZl 10M:f accounting for money 款项核算
N%!8 I Accounting Officer 会计主任
7Uvf XzDNC accounting period 会计报告期；会计期
PeGL
Rbx34 accounting policy 会计政策；会计方针
)K.~A&y@ accounting practice 会计惯例
@.ebQR-:H accounting principle 会计准则
S'qEBz
accounting record 会计记录
_2+}_ >d accounting report 会计报告
|r5 n p Accounting Services Branch [Treasury] 会计事务部〔库务署〕
$A\fm` Accounting Society of China 中国会计学会
XL>v$7`# accounting statement 会计报表
x'_I{$C & accounting system 会计制度；会计系统
%[0V> accounting transaction 会计事项；帐务交易
|SC^H56+ accounting treatment 会计处理
ocBfs^ aW accounting year 会计年度
MIvAugUOl accretion 增值；添加
,R/HT@ accrual 应计项目；应累算数目
r4/G &m[V accrual basis 应计制；权责发生制
nsF OtOdd accrual basis accounting 应计制会计；权责发生制会计
0FmYM@Wc accrue 应累算；应计
3Z#k9c_b accrued benefit 应累算利益
9 lE[oAC accrued charges 应计费用
{pMbkA Q@ accrued cumulative preference share dividend 应累算的累积优先股股息
hI*gw3V accrued expenses 应累算费用
@~% R%Vu accrued interest payable 应付利息；应计未付利息
9,\b $?9 accrued interest receivable 应收利息；应计未收利息
|D<J9+ accrued right 累算权益
~ *RG|4# accruing profit 应累算的利润
]b!o(5m accumulated fiscal reserve 累积财政储备
B}_*0D accumulated profit 累积利润；滚存溢利
t%Hg8oya accumulated reserve 累积储备
xayo{l=uGv accumulation of surplus income 累积收益盈余
wJM} )O%SQ acquired assets 既得资产
<EFA^,3t% acquisition 收购；购置；取得
,K=\Y9l3 acquisition cost 购置成本
8px@sXI*` acquisition expenses 购置费用
,> lOmyh acquisition of 100% interest 收购全部股权
. (G9mZFV acquisition of control 取得控制权
8enlF\I8g acquisition of fixed assets 购置固定资产
||3%REliC acquisition of shell “买壳”
!'uL acquisition price 收购价
`%}SK~<R act of God 天灾
i356m9j acting partner 执事合伙人
;Z|X` <6g active market 买卖活跃的市场；交投畅旺的市场；旺市
= TKu2 active partner 积极参与的合伙人
yq+'O&+
active trading 交投活跃
GJN"43 actual circulation 实际流通
0zfh:O actual cost 实际成本
ek !x:G$' actual expenditure 实际开支；实际支出
KdI X` actual income 实际入息；实际收入；实际收益
v3!oY t:l actual market 现货市场
N>##} i actual price 现货价；实际价格
9 }^nozR,I actual profit 实际利润
i[1K~yXq: actual quotation 实盘；实际价位；实际报价
QcJ?1GwA" actual year basis 按实际年度计算
0nUcUdIf+ actuals 实货
F#_JcEE actuarial investigation 精算调查
U@21N3_@_ actuarial principle 精算原则
\M0-$&[+Z actuarial report 精算师报告
P34 UD: Actuarial Society of Hong Kong 香港精算学会
7(cRm$)L actuarial valuation 精算师估值
Z .6 M~ actuary 精算师
!$N^A k5# ad referendum agreement 暂定协议；有待覆核的协定
Bf e#, ad valorem duty 从价税；按值征税
F N 6 GV ad valorem duty system 从价税制
S} 6Ty2.\ ad valorem fee 从价费
)
=-$>75Z ad valorem tariff 从价关税
t}L kl( additional allowance 额外免税额
D^ZG- WR additional amount for unexpired risk 未过期风险的额外款额
;hb;%<xqT additional assessable profit 补加应评税利润
e;L++D additional assessment 补加评税
h>\T1PM additional commitment 额外承担
\d$fi*{ additional commitment vote 额外承担拨款
_N!L?b83P additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
2"+8NfFl additional dependent parent allowance 供养父母额外免税额
" &2Kvsz additional provision 额外拨款
"D#+:ix8G| additional stamp duty 附加印花税
{I'8+~|pZL additional tax 补加税罚款；补加税款
FG/". dU Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
K ZoI jK] adjudged bankrupt 被裁定破产
-7E)u adjudicated bankrupt 裁定破产人
zOJ4I ^^ adjudication fee 裁定费；评定印花税额手续费；评估契据费
R-8> , adjudication of bankruptcy 裁定破产；宣告破产
\]RPxM:_> adjudication of insolvency 裁定无力偿还债务
6;s.%W adjusted actual 经调整的实数；调整后的实数
buV {O[ adjusted current assets 经调整的流动资产；调整后的流动资产
pQv`fr= adjusted figure 经调整的数字；调整后的数额
]DVZeI03@ adjusted liabilities 经调整的负债；调整后的负债
k4:$LFw@ adjusted loss 经调整的亏损；调整后的亏损
K|JpkEw adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
D5lzrpg _e adjusted profit 经调整的利润；调整后的利润
dqF]kP,VG adjusted surplus 经调整的盈余额；调整后的盈余额
t;005 ]'Mp adjusted value 经调整的价值；调整后的价值
)e&U'Fx adjustment 调整；修订；理算〔保险〕
ILi{5L adjustment centre 调剂中心
}j<:hD QP adjustment lag 调整过程的时间差距；调整时差
P^9y0Q adjustment mechanism 调整机制
BG ,ln(Vz adjustment of loss 亏损调整
6S]K@C=r adjustment process 调整过程；调整程序
*IBT!@*Q& adjustment range 调整幅度
SSG57N-T administered exchange rate 受管制汇率
fz/Ee1T\ Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
Y%<y`]I administration expenses 行政费用
j9Qd
45 administration fee 手续费；行政费
` pr$l administration in bankruptcy 破产管理
7 #/ ->Y administration order 遗产管理令
a#3+PB # administrator 管理人；遗产管理人
Ws;S=|9,7~ administrator of the estate 遗产管理人
='r86vq admission of debt 债项承认书
Ff6l"A5 admission of proof 接纳债权证明
+/xmxh$ $ advance 放贷款项；垫付款项；预支款项；预付款项
9! 'qLO advance account 暂支帐目；预付款帐户
f</'=k advance compensation 预付补偿金
]q!,onJ advance from shareholder 股东垫款
>s0A.7,5 advance pending reimbursement 预支以待日后付还
+x oh=m advanced economy 先进经济体系
a)L\+$@* advancement 预付；预付财产
yM* CA,(c advances warrant 垫款令
G<1)N T\u advancing 贷出
J,N='~kfh adverse balance 逆差
Nr~9] S adverse exchange 逆汇
z~Zu >Q1u[ advertisement addressed to shareholders 在报章刊登的致股东通告
d^uE 4F} advice for collection 托收通知书
,Dh+-} advice of drawing 提款通知书；汇票通知书
{Hc [H- advice of payment 付款通知
\Af25Mcf: Advisory Committee [Securities and Futures Commission]
m~ 7[fgN2 谘询委员会〔证券及期货事务监察委员会〕
]QM{aSvXA Advisory Committee on Diversification 经济多元化谘询委员会
Iv,Ub_Ll9 affidavit 誓章；遗产申报誓章
2rxZN\gyL affidavit of no receipt 述明无收款的誓章
T }fH affiliate 联号；联营公司；附属公司
Nf@-i` affiliated company 附属公司；联号；联营公司
;MSdTHN" affirmation [estate duty] 非宗教式宣誓〔遗产税〕
7 2Zp%a= affordability 负担能力
~>2D A$Ec African Development Bank [AfDB] 非洲开发银行
)|52B;yZx after-acquired property 事后取得的财产
GFA D after-hours dealing 市后交易
Y dgDMd-1 after-tax profit 税后盈利；税后利润；税后溢利
NT (gXEZ agency agreement 代理协议
r .-U=ql agency expenses 代理机构的开支
Ug}dw a agency fee 代理费
Sr$&]R]^ Agency Law 《代理法》
-@*[
agent 代理人；承销人
j%w }hGW%, agent of company 公司代理人
6?B'3~ r agent's fee 代理人费；经纪费
Evjvaa^ aggregate 总计；总数；总体数字
|[6jf!F aggregate amount 总款额；总额
AQ}(v,DOb aggregate assets and liabilities 总体资产与负债
&P2tzY' aggregate at constant price 按固定价格计算的总体数字
Q4~ /Tl ; aggregate demand 总需求
[E q7!_ 3 aggregate gross position 总持仓量
KImBQ2 ^Tu aggregate limit 总限额
K!AW8FnHkZ aggregate of salaries tax 合计薪俸税
XSfl'Fll D aggregate performance 总体表现；总体业绩
U2hPsF4f aggregate supply 总体供应
#:q$sKQ_$ aggregate surplus 总盈余
FJI%+$] aggregate total 整体总额
JXT%@w>I aggregate value 总值；合计价值
Z}X oWT2f aggregated basis 合计基准
,=Q;@Z4 vJ aggregated net chargeable income 合计应课税入息实额
/R/\>'{E&c aggregation 合并计算；合计；总和
yM_ta '^$ aggregation of incomes of husband and wife 夫妇入息合并计算
F+!w[}0 aggregation of property 财产的总和
%R?B=W7 ;Q agio 差价；贴水
K[,d9j`^ 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》
_1>Xk_ Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
G
51 l_ 《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》
XIep3l* Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
Ca2He}r` 《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》
-'!K(" Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
_%r +?I 《香港政府和大韩民国政府关于相互促进和保护投资协定》
62-,!N 1- agreement for a settlement 授产协议
O { hM agreement for assignment 转让协议
!sTOo agreement for sale 售卖协议；买卖协议
\r.{Ru agreement for sale and purchase 买卖协议
0fOx&"UAB agreement for the payment of interest 支付利息协议
Q4H(JD1f) agreement for the repayment of money 还款协议
h4iz(* agreement of reinsurance 再保险协议
Y5dt/8Jo Agricultural Bank of China 中国农业银行
1')_^] air passenger departure tax 飞机乘客离境税
[ClDKswq Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
2`Dqu"TWh airport tax 机场税
#
dA-dN alcohol duty 酒精税
o$4i{BL alienation 让与；让渡；转让
;nSOe AF)Q alimony 生活费；赡养费
B, x ohT All Ordinaries Index [AOI] 所有普通股指数
T'W@fif all risks 全险；综合险
5YV3pFz$) All Sales Record for Stock Market 《股票市场成交报告》
vk1E!T9X Allied Capital Resources Limited 新联财务有限公司
B@+&?%ub: all-items index [Consumer Price Index] 总指数〔消费物价指数〕
p YRqV allocation letter 拨款信件
`d ,v allocation of fund 分配款项；预留款项
-22]|$f allocation of profit 利润分配；溢利分配
W{El^')F allocation warrant 拨款令
^Rpy5/d allotment 分配；配股
4uX|2nJ2!; allotment notice 股份配售通知；配股通知
w=;Jj7}L allotment of shares 股份分配
%&Fsk]T%: allowable 可获宽免；免税的
z+5ZUS2~& allowable business loss 可扣除的营业亏损
R(^ 2+mV? allowable expenses 可扣税的支出
7A,l Q h allowance 免税额；津贴；备抵；准备金
xs}3=&c( allowance for debts 债项的免税额
;h"St0
allowance for depreciation by wear and tear 耗损折旧免税额
B=< Z@u allowance for funeral expenses 殡殓费的免税额
hf`5NcnP allowance for inflation 为通货膨胀而预留的款项；通胀准备金
q,Nhfo( allowance for repairs and outgoings 修葺及支出方面的免税额
/N8 >> g allowance to debtor 给债务人的津贴
.#OD=wkN0 alteration of capital 资本更改
gs:V4$(p4 alternate trustee 候补受托人
4Ou5Vp&y amalgamation 合并
QjIn0MJ)Xm ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
:>q*# vlb ambit of charges 征税范围；收费范围
S|K#lL amended valuation 经修订的估值
2{J ohqf American Commodities Exchange 美国商品交易所
*+UgrsRk American Express Bank Limited 美国运通银行
E2nsBP=5C American Stock Exchange 美国证券交易所
A &tMj ? amortization 摊销
G u4 mP amount due from banks 存放银行同业的款项
n OQvBc amount due from banks abroad 存放海外银行同业的款项
m>:zwz< ; amount due from holding companies 控股公司欠款
\*+- Bm:$j amount due from local banks 存放本港银行同业的款项
o,q47W=7$ amount due to banks 银行同业的存款
yQ03&{# amount due to banks abroad 海外银行同业的存款
o0)k5P~<~ amount due to holding companies 控股公司存款
Lu.C+zgQ amount due to local banks 本港银行同业的存款
@ L=dcO{r amount due to outport banks 外埠银行同业的存款
J$>9UC k7B amount for note issue 发行纸币的款额
k|r|*|8 amount of bond 担保契据的款额
%7wNS amount of consideration 代价款额
9j8<Fs0M amount of contribution 供款数额
q}+Fm?B amount of indebtedness 负债款额
a W9_[#z5 amount of principal of the loan 贷款本金额
nYb{?{_ca8 amount of rates chargeable 应征差饷数额
e h6\y7 9g amount of share capital 股本额
v1`*}.# amount of sums assured 承保款额
x-@}x@n&[ amount of variation 变动幅度
bm\ Zp amount of vote 拨款数额
DX b=K u amount payable 应付款额
8q/3} AnI amount receivable 应收款额
S)\Yc=~h Amsterdam Stock Exchange 阿姆斯特丹证券交易所
L#~z# analysis 分析
A d L>?SG% ancillary risk 附属风险
4Q? 3gA1 annual account 周年帐目；周年帐目报表；年度决算；年结
?.~hex#M@ annual accounting date 年结日期
V"u .u annual allowance 每年免税额；年积金；年度津贴；年津
,3,(/%=k annual balance 年度余额
(X?et
& annual disposable income 每年可动用收入
[B1h0IR annual estimates 周年预算
' 2: HBJ annual fee 年费
(Wu J 9 annual general meeting 周年大会
[rO TWN annual growth rate 年增率；每年增长率
^ fqco9^; annual long-term supplement 长期个案每年补助金
y{#9&ct& annual pensionable emolument 可供计算退休金的年薪
17ol %3 M annual report 年报
HxnW M\ p Annual Report on the Consumer Price Index 《消费物价指数年报》
sMDHg annual return 周年报表；周年申报表；每年报税表格
"V3f"J? Annual Return Rules 《周年报表规则》
wgcKeTD9 annual review of consumer prices 每年消费物价回顾
&57s //PrX annual roll-forward basis 逐年延展方式
\(4kEB2s$ annual salary 年薪
;56mkP annual statement 年度报表；年度决算表
0ME.O + 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
%SC%#_7 annuitant 年金受益人
1$RU hxT annuity 年金
;8iK] ;^ annuity contract 年金合约
GS qt:<Qs annuity on human life 人寿年金
V+>.Gf antecedent debt 先前的债项
SLjSNuOP ante-dated cheque 倒填日期支票
;a9`z+ K anticipated expenditure 预期开支
slH3c:j\ anticipated net profit 预期纯利
]1dnp ]r anticipated revenue 预期收入
P^-daRb
anti-inflation measure 反通货膨胀措施
=2& Sw(6j anti-inflationary stance 反通货膨胀立场
nJr:U2d apparent deficit 表面赤字
&<$YR~g5j$ apparent financial solvency 表面偿债能力
e .( apparent partner 表面合伙人
iji2gWV}h application for personal assessment 个人入息课税申请书
H6 V!W\:s application of fund 资金应用
+AkMU|6 application to release as liquidator and to destruct the books of accounts and documents
bPMkBm 申请免除清盘人职务及毁灭帐簿与文件
gbr-C appointed actuary 委任精算师
-P>up)p appointed auditor 委任核数师；委任审计师
VI(2/** appointed trustee 委任的受托人
*U:0c
;h appointer 委任人
! wr2OxK* apportioned pro rata 按比例分摊
H+?@LPV*N apportionment 分配；分摊
ykBq?Vr Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
Scz/2vNi` apportionment formula 分摊方程式
cqZuG}VR apportionment of estate duty 遗产税的分摊
D"ecwx{%;C appraisal 估价；评估
@mm~i~~KA appreciable growth 可观增长
:&\^ r=D appreciable impact 显着影响
iT,Ya-9" appreciable increase 可观增长
" LkI '>3} appreciation 增值；升值
0`~#H1TK appreciation against other currencies 相对其他货币升值
0~=>:^H'`q appreciation of the exchange value of Hong Kong dollar 港元汇值上升
)D8V;g(7F appreciation tax 增值税
<wj}y0( appropriation 拨款；拨用；拨付
QQW]j;' ~ appropriation account 拨款帐目
2E_d$nsJ Appropriation Bill 拨款法案
~`!{5:v appropriation-in-aid system 补助拨款办法
F&)(G\ approved assets 核准资产
~7O.}RP0 approved basket stock 认可一篮子证券
g"|/^G_6S approved budget 核准预算
N}X7g0>hV approved charitable donation 认可慈善捐款
%WO4 uOi:@ approved charitable institution 认可慈善机构
#4wia% }u approved currency 核准货币；认可货币
]]!&>tOlI approved estimates 核准预算
!J k|ha ~r approved estimates of expenditure 核准开支预算
"H 3DmsB approved overseas insurer 核准海外保险人
y%@C-: approved overseas trust company 核准海外信托公司
;pVnBi
approved pooled investment fund 核准汇集投资基金
p)YI8nW approved provident fund scheme 认可公积金计划
. u^ 4vVz approved provision 核准拨款
V}p o approved redeemable share 核准可赎回股份
.NRSBk approved regional stock 认可地区性证券
nv}z%.rRUj approved retirement scheme 认可退休金计划
+H6cZ, approved subordinated loan 核准附属贷款
rpM j DjW arbitrage 套戥；套汇；套利
/~}<[6ZGCY arbitrageur 套戥者；套汇者
mj|TWDcj+ arbitrary amount 临时款项
rw%1> ]os arrangement 措施；安排；协定
Mx_O'D arrears 欠款
5 4>gr1B arrears of pay 欠付薪酬
{-.ZFUZmT arrears of revenue 逾期未收税款；逾期未收的帐项
&!0%"4 articles of association 组织章程；组织细则；组织章程细则
ZK$<"z6{ Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
bP HtP\) ascertainment of profit 确定利润
~F^7L5d}C "Asia Clear" “亚洲结算系统”
Ba Xf=RsZ Asia Commercial Bank Ltd. 亚洲商业银行有限公司
=P7!6V\f Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
[;, X p/ Asian Development Fund [ADF] 亚洲发展基金
gk Myo` Asian dollar bond 亚洲美元债券
XyrQJ}WR| Asian dollar market 亚洲美元市场
i=aK ?^+ Asian dollar rate 亚洲美元利率
xk@fBa } Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
|>!tq gq Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
&eY& 6I asked price 沽盘；喊价；索价；卖方报价
344E4F"ph assessable income 应评税入息
~pG,| \9 assessable loss 应评税亏损
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} assessable profit 应评税利润
%}1 v- z assessable value 应评税值
4 #Id0[' assessed profit 估定利润
'FN+Bv D assessed value 经评估价值
u~ \l~v^mj assessment 评税；评定；估价；评税单
@; 0t+ assessment number 评税编号；估价编号
!r %u @[( assessment of additional tax 补加税评税
~%Xs"R1c , assessment of performance 业绩评估；实绩评价
L2`a| T= Assessor 评税主任
7>!Rg~M asset price bubbles 资产价格泡沫
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mO{'|C asset-backed securities 具资产保证的证券
dH_g:ocA assets accretion 资产增值
3}gf %U]L assets and liabilities 资产与负债
vq-# %o assets betterment statement 资产递增表；资产改进表
CCp&+LRvR assets lending 实物放款；有抵押贷款
ql2O%B.6? assets of the company passing on the death 死者去世时转移的公司资产
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+X,oxg assets pledged as security for liabilities 用作负债抵押的资产
wgFAPZr assets portfolio 资产投资组合
2 9kR7[k assets price 资产价格
w3Z;&s Fd assets quality 资产质素
P{%R*hb] assets realization 资产变现
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6(Iu assets refinancing arrangement 资产再集资安排
kcio]@# assets securitization 资产证券化
B0dv_'L}L assets situated outside Hong Kong 在香港以外地方的资产
8}>s{u;W assets stripping 削减资产；拆卖资产
1/ <Z6 ?U assets value 资产值
6hAMk<kx?i assignee 承让人
&T2qi' assignment 转让；转让书；转让契
6:3F,!J! assignment of interest 权益转让
;'P<#hM[$ assignment of letters patent and trade mark 专利证书及商标转让
a`_w9r+v assignment of property 物业转让；物业转让书
d 8% sGH assignment right 转让权
qfa[KD)!aB assignor 转让人
o7 1f<&1 associate 有联系的人；有关连人士；相联者；合伙人；联系人
M TO Z:b Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
*wu|(t_ A associate member 附属会员
C[s='v ~} associated body corporate 相联法人团体
C*&FApG associated company 相联公司；联属公司
S?e*<s9k associated corporation 相联法团
Y7WU4He L Association of Chartered Certified Accountants [ACCA] [United Kingdom]
\z[L= 公认会计师公会〔英国〕
&hS F Association of Futures Exchange Brokers 香港期货经纪协会
FC
}r~syqA Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
RC+`sZ E9 association of underwriters 承保人组织
(U^f0wJg assumption of control 接管
J8#3 ?Lp assurance 担保；保险；转易；转易书
*7G5\[gI$ assurance of interest 权益的转易
]5sU =\ at 19XX price 按一九ＸＸ年价格计算
p}d+L{"V at a discount 按赔价计算；按贴水价格计算；打折扣
sQgJ`+Y8_ at a premium 按溢价计算；按升水价格计算
_ a -At at call 通知付款；按通知
6'6,ySo] at constant market price 按固定市价计算
t# <(Q at constant price 按固定价格计算
.qg 2zE$0 at cost 按成本计算
?i5=sK\ at current market price 按当时市价计算；按现时市价计算
h[ }e5A]} at current price 按当时价格计算；按现时价格计算
8s)(e9Sr at factor cost 按要素成本计算；按生产要素成本计算
t>%+[7?6 at money-of-the-day price 按付款当日价格计算
xay~fD at or better 按指定或较佳价位〔买卖指令〕
Ae|bAyAK at par 按面值计算；平价
j,CVkA*DY at sight 见票即付
^K fm( E at the close 按收市盘
7]lUPLsl at the opening 按开市盘
*!&,)'' attestation 见证；见证条款
J[jzkzSu` at-the-money option 平价期权
`| f1^C^ attorney 受权人；受托代表人
$.T\dm- attornment 新拥有人承认书
}CB9H$FkCY attributable profit 可归属利润
|P(8 T ' attributable share value 可归属股份价值
j5V{,lf Auckland Stock Exchange 奥克兰证券交易所
WdJJt2' auction 拍卖
EJa Gz\\ auctioneer 拍卖商
s]Qo'q2 audit 审计；核数
{RHa1wc Audit Commission 审计署
| rwx; + Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
9M Ug/ 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〕
p n(y4we audit review 帐目审查
4StoEgFS Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
;$/]6@bqB audited account 审计帐目；经审计的帐目
^Q5advxuq audited annual account 经审计的周年帐目
8 GW0w audited balance sheet 经审计的资产负债表
#55_hY# auditor 核数师；核数主任；审计师
hL}AgY@ auditor's certificate 核数师证明书；审计师证明书
z\+Ug9Of auditor's report 核数师报告；审计师报告
iNv"!'| Aussie bond 澳元债券
*TC#|5 austerity budget 紧缩预算
-Gd@baV Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
` <IaQY Australia All Ordinaries Index 澳洲所有普通股票指数
5"2pU{xmK Australian Dollar [AUD] 澳元
yLEA bd%+ Australian Options Market 澳大利亚期权市场
Pm== m9 Australian Securities Commission 澳洲证券事务监察委员会
H.#zbKj Australian Society of Certified Practising Accountants 澳洲执业会计师公会
!A'3Mw\Nm Australian Stock Exchange 澳大利亚证券交易所
f=T &$tZ< Austrian Schilling [ATS] 奥地利先令
NEff`mwm5) authentication 认证；鉴证
X^7n/|%*. authority to purchase 委托购买证；委购书
3eR c>^wh authorization 认可；核准；授权；授权书
0 ^m Cj<g authorization by direction 指示授权
B(,j*,f authorization by instruction 指令授权
RLR\*dL1 authorization by warrant 令状授权
A!IZIT5)m authorization of unit trust 单位信托的认可
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uk<e_ authorized agent 指定代理人
:@K~>^+U authorized capital 法定资本
$_Q]3"U authorized clerk 出市员
J{e`P; ND authorized dealer 认可交易商
{ \ ]KYI0 authorized financial institution 认可财务机构
t 4>\ ; authorized fund 认可基金
eoxEnCU authorized fund house 获授权的基金公司；认可基金公司
qX:Y I3:,@ authorized institution 认可机构
wrAc VR authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
bD<hzOa authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
*IIuGtS authorized insurer 获授权保险人；获认可承保人
&2,^CG authorized investment 特准投资项目
Hd?#^X authorized person 获授权人
-$ha@ bCWO authorized representative 获授权代表
)| 0(#R authorized share capital 法定股本
21 N!?DR automated quotation system 自动报价系统
\JBPZ~N3 Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
~%QI#s?| 自动交易系统〔香港期货交易所有限公司〕
$<F9 ;Z automatic adjustment mechanism 自动调整机制
I
T gzD"d automatic adjustment system 自动调整系统
m\@ q2l- Automatic Clearing House 自动票据交换所
.RN 2os{ automatic exchange rates accumulation system 自动化汇率累集系统
@|d+T" f Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
PXo^SHJ+gt automatic teller machine [ATM] 自动柜员机
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|O < autopay 自动转帐
8om)A0S available assets 可用资产
|DLmMsS4 available fiscal reserve 现存财政储备
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available profit 可用利润
)}i|)^J Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
:aWC6"ik-W average 平均；平均数；海损
$\q}A: average basic salary 平均基本薪金
)Ag{S[yZ average consumer expenditure 平均消费开支；一般消费开支
U)C>^ !Us average cost 平均成本
e~PAi8B 5 average cost of land production 增辟土地平均成本
a 3C\? 5 average daily turnover 平均每日成交额
*nlDN4Y[ average daily wage rate 平均每日工资率
Yge}P:d9 average expenditure pattern 平均开支模式
8B7~Nq' average growth rate 平均增长率
XU6SYC"t%~ average net fixed assets 固定资产平均净值
/5m ~t.Z9M average of relatives 相对价格平均数
y)mtSA8 average price 平均价格
9F2MCqvcm average propensity to consume 平均消费倾向；一般消费倾向
1-}M5]Y average propensity to save 平均储蓄倾向；一般储蓄倾向
T~)R,OA7m average rate 平均率
`@ ^s}rt + average revenue 平均收入；平均收益
k FCdGl average stock 平均库存；平均存货
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cr E/ average yearly rent 平均年租
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k & ZA avoidance of double taxation 避免双重课税
e,Sxu[2 avoidance of tax 避税
