A:
lHIM}~#;nd A share Ａ股；甲类股份
b u"!jHPB abatement of tax 减税；减扣免税额
a'z7(8$$ ABN AMRO Bank N.V. 荷兰银行
&VcV$8k above-the-line expenditure 线上项目支出；经常预算支出
1i ] ^{;] above-the-line receipt 线上项目收入；经常预算收入
W}1
;Z(.* ABSA Asia Limited 南非联合亚洲有限公司
Tb-F]lg$ absolute change 绝对数值变更
;UP $yM; absolute expenditure 实际开支
UY 2O Z& & absolute guideline figure 绝对准则数字
YAmb `CP absolute interest 绝对权益
<^uBoKB/f absolute order of discharge 绝对破产解除令
bs'n+:X ` absolute profit margin 绝对利润幅度
CWS4lx absolute value 实值；绝对值
xP ,hTE absolutely vested interest 绝对既得权益
OU XR absorbed cost 已吸收成本；已分摊成本
rXU\ absorption 吸收；分摊；合并
+t;7 tQDVB absorption rate 吸收率；摊配率；分摊率
Xs ?o{]Fe ACB Finance Limited 亚洲商业财务有限公司
"wHFN>5B acceptable form of reciprocity 合理的互惠条件
~3 bPIg7D acceptable rate 适当利率；适当汇率
E+J qWR5 acceptance agreement 承兑协议
V2G 6Kw9gt acceptance for honour 参加承兑
]$_NyAoBb acceptor 承兑人；接受人；受票人
1!gbTeVlY acceptor for honour 参加承兑人
'`<w#z}AF accident insurance 意外保险
! v0LBe4 Accident Insurance Association of Hong Kong 香港意外保险公会
>dG[G> accident insurance scheme 意外保险计划
N.{D$" accident year basis 意外年度基准
6MkP |vr6 accommodation 通融；贷款
;w[0t}dPl accommodation bill 通融票据；空头票据
{.\TtE accommodation party 汇票代发人
#C3.Jef account balance 帐户余额；帐户结余
-D $8 account book 帐簿
O8.5}>gDn. account collected in advance 预收款项
i7>tU= account current book 往来帐簿
&`XVq" 7 account of after-acquired property 事后取得的财产报告
? K\axf>F account of defaulter 拖欠帐目
m%e68c account payable 应付帐款
mdg i5v account payee only [A/C payee only] 只可转帐；存入收款人帐户
VU d\QR - account receivable 应收帐款
D5HZ2cz|a account receivable report 应收帐款报表
"FKOaQ%IH account statement 结单；帐单；会计财务报表
@{O`E^}-D account title 帐户名称；会计科目
W{gb:^;zb accountant's report 会计师报告
6i~WcAs Accountant's Report Rules 会计师报告规则
[zM-^ accounting and auditing procedure 会计与审计程序；会计与核数程序
Ez =Olbk Accounting Arrangements 《会计安排》
#
4PVVu< accounting basis 会计基础
ZJ[
??=Gz accounting by Official Receiver 破产管理署署长呈交的帐目
:[!j?)%> Accounting Circular 《会计通告》
]P?vdgEM& accounting class 会计类别
C 6AUNRpl accounting date 记帐日期；会计结算日期
Z/;aT -N accounting for money 款项核算
I(0~n,=j Accounting Officer 会计主任
iW /}# accounting period 会计报告期；会计期
ox (%5c)b| accounting policy 会计政策；会计方针
d;}nh2* accounting practice 会计惯例
{jX2} accounting principle 会计准则
Per1IcN accounting record 会计记录
>J>[& z S accounting report 会计报告
3jC_AO %T Accounting Services Branch [Treasury] 会计事务部〔库务署〕
A$:U'ZG_ Accounting Society of China 中国会计学会
qm o9G accounting statement 会计报表
eHDN\QA 2 accounting system 会计制度；会计系统
KMjhZap% accounting transaction 会计事项；帐务交易
R!N%o~C 2- accounting treatment 会计处理
\)?H J accounting year 会计年度
%F4%H|G accretion 增值；添加
`lt"[K< accrual 应计项目；应累算数目
=>af@C.2 accrual basis 应计制；权责发生制
v-_e) m ^ accrual basis accounting 应计制会计；权责发生制会计
v Op K Np accrue 应累算；应计
7s{GbU\ accrued benefit 应累算利益
<<R*2b accrued charges 应计费用
kq,ucU%>p accrued cumulative preference share dividend 应累算的累积优先股股息
DZ PPJ2 } accrued expenses 应累算费用
r?
E)obE accrued interest payable 应付利息；应计未付利息
QW(Mz Hg accrued interest receivable 应收利息；应计未收利息
}@+:\ accrued right 累算权益
~ 1vDV>dpE accruing profit 应累算的利润
C&rkvM8 accumulated fiscal reserve 累积财政储备
O+Y6N accumulated profit 累积利润；滚存溢利
xx%j.zDI] accumulated reserve 累积储备
` v@m-j6 accumulation of surplus income 累积收益盈余
Ge-vWf-RbB acquired assets 既得资产
Y#P%6Fy acquisition 收购；购置；取得
'u |c acquisition cost 购置成本
tHwMX1 IG acquisition expenses 购置费用
wov\kV acquisition of 100% interest 收购全部股权
6MMOf\
acquisition of control 取得控制权
BeoDKdAwY acquisition of fixed assets 购置固定资产
JHTSU q acquisition of shell “买壳”
o= "M acquisition price 收购价
-fHy -Oh act of God 天灾
8&`L Ydzt acting partner 执事合伙人
oHn
Ky[1 active market 买卖活跃的市场；交投畅旺的市场；旺市
#Kex vP&* active partner 积极参与的合伙人
Q:k}Jl active trading 交投活跃
)e a>% actual circulation 实际流通
KEjWRwN actual cost 实际成本
XXn67sF/ actual expenditure 实际开支；实际支出
R3&Iu=g actual income 实际入息；实际收入；实际收益
%.-4! vj actual market 现货市场
GM f
`A,> actual price 现货价；实际价格
A!WKnb_` actual profit 实际利润
z !rL
s76 actual quotation 实盘；实际价位；实际报价
* kDC liL actual year basis 按实际年度计算
Cl 8Cg~2 actuals 实货
CSq4x5!_7> actuarial investigation 精算调查
UIN<2F_ actuarial principle 精算原则
hAnP Xi D actuarial report 精算师报告
!/i{l Actuarial Society of Hong Kong 香港精算学会
} .m< actuarial valuation 精算师估值
YvyNHW& actuary 精算师
Jgd'1'FOs ad referendum agreement 暂定协议；有待覆核的协定
++ Ts ad valorem duty 从价税；按值征税
8 _B4?` k ad valorem duty system 从价税制
EC!02S ad valorem fee 从价费
62o:,IcoG ad valorem tariff 从价关税
.Una+Z additional allowance 额外免税额
ARwD~ Tr additional amount for unexpired risk 未过期风险的额外款额
HjD8u`qQ additional assessable profit 补加应评税利润
hxd`OG<gF additional assessment 补加评税
94.D HZqh additional commitment 额外承担
EF }\brD1 additional commitment vote 额外承担拨款
EPM-df!= additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
J({Xg? additional dependent parent allowance 供养父母额外免税额
RF4vtQC= additional provision 额外拨款
9FY Uo additional stamp duty 附加印花税
tKx~1- additional tax 补加税罚款；补加税款
gS]@I0y8
. Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
Mhf5bN|wQ adjudged bankrupt 被裁定破产
&n }f? adjudicated bankrupt 裁定破产人
O#~yKqB adjudication fee 裁定费；评定印花税额手续费；评估契据费
}1i`6`y1 adjudication of bankruptcy 裁定破产；宣告破产
gANuBWh8T adjudication of insolvency 裁定无力偿还债务
&zeyE;/Hj adjusted actual 经调整的实数；调整后的实数
][h%U rV adjusted current assets 经调整的流动资产；调整后的流动资产
_w+:Dv~*a adjusted figure 经调整的数字；调整后的数额
ipgC RHE adjusted liabilities 经调整的负债；调整后的负债
j8{i#;s!" adjusted loss 经调整的亏损；调整后的亏损
qqr?!vem6 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
f:|1_ j adjusted profit 经调整的利润；调整后的利润
J1RJ*mo7, adjusted surplus 经调整的盈余额；调整后的盈余额
GmEJhr.3`= adjusted value 经调整的价值；调整后的价值
cyv`B3} adjustment 调整；修订；理算〔保险〕
Z=Y& B>:[ adjustment centre 调剂中心
6@ IXqKz adjustment lag 调整过程的时间差距；调整时差
)SRefW.v adjustment mechanism 调整机制
@oY~..d` adjustment of loss 亏损调整
L<-_1!wh adjustment process 调整过程；调整程序
6/Xk7B adjustment range 调整幅度
Eog0TQ+* administered exchange rate 受管制汇率
)E@.!Ut4o Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
JNYFD8J~ administration expenses 行政费用
z] P SpUd administration fee 手续费；行政费
>j(_ [z|v3 administration in bankruptcy 破产管理
wyj{zWRJp administration order 遗产管理令
Bsq P?/ administrator 管理人；遗产管理人
a# y;dK administrator of the estate 遗产管理人
l%pu HZ)t admission of debt 债项承认书
5Y'qaIFR admission of proof 接纳债权证明
~f1%8z advance 放贷款项；垫付款项；预支款项；预付款项
lVR~Bh advance account 暂支帐目；预付款帐户
T?soJ]A advance compensation 预付补偿金
?2 ;&O `x* advance from shareholder 股东垫款
ag#S6E^%S advance pending reimbursement 预支以待日后付还
8 Pn#+IvCE advanced economy 先进经济体系
%x{kc3PnO advancement 预付；预付财产
m=A(NKZ
advances warrant 垫款令
)c83/= <v advancing 贷出
foF({4q7b^ adverse balance 逆差
mPN@{.(j adverse exchange 逆汇
A gg<tM{yB advertisement addressed to shareholders 在报章刊登的致股东通告
H*&f: mfq advice for collection 托收通知书
}{qZ[/JwqN advice of drawing 提款通知书；汇票通知书
k,E{C{^M advice of payment 付款通知
EZy)A$| Advisory Committee [Securities and Futures Commission]
\fyRsa) 谘询委员会〔证券及期货事务监察委员会〕
l7259Ro~ Advisory Committee on Diversification 经济多元化谘询委员会
_A5e{Gb affidavit 誓章；遗产申报誓章
( vPN5F affidavit of no receipt 述明无收款的誓章
ZaDyg"Tw+ affiliate 联号；联营公司；附属公司
)oDHeU<& affiliated company 附属公司；联号；联营公司
z Rl3KjET affirmation [estate duty] 非宗教式宣誓〔遗产税〕
'}JhzKNj affordability 负担能力
}=UHbU.n~! African Development Bank [AfDB] 非洲开发银行
_8riUt after-acquired property 事后取得的财产
ogtEAv~e7N after-hours dealing 市后交易
rEnQYz after-tax profit 税后盈利；税后利润；税后溢利
m!4ndO;0vh agency agreement 代理协议
f c%x S7& agency expenses 代理机构的开支
)}]g]
g agency fee 代理费
'(VJ& UlS2 Agency Law 《代理法》
I<4Pur>" agent 代理人；承销人
gsv uE agent of company 公司代理人
" 4K(jXq| agent's fee 代理人费；经纪费
D},>mfzF aggregate 总计；总数；总体数字
5k3n\sqZA aggregate amount 总款额；总额
<fjX[l<Uz aggregate assets and liabilities 总体资产与负债
{3p4 :*} aggregate at constant price 按固定价格计算的总体数字
A v$^ aggregate demand 总需求
F/bT)QT<f aggregate gross position 总持仓量
?m= N]!n aggregate limit 总限额
*,)M d[ aggregate of salaries tax 合计薪俸税
:q7Wy&ow aggregate performance 总体表现；总体业绩
k\YG^I aggregate supply 总体供应
a| x.C6P e aggregate surplus 总盈余
axRV:w;E< aggregate total 整体总额
FQ2 aggregate value 总值；合计价值
MS>Ge0P("~ aggregated basis 合计基准
P[#e/qnXu| aggregated net chargeable income 合计应课税入息实额
b#Z{{eLny aggregation 合并计算；合计；总和
V>%rv' G8 aggregation of incomes of husband and wife 夫妇入息合并计算
Ic:(Gi- % aggregation of property 财产的总和
dvx#q5f_S agio 差价；贴水
el<s8:lA 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》
WZejp}x Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
e7r -R3_ 《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》
9ni1f {k Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
$s c 《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》
dA`IEQJL Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
E7 Ul;d
《香港政府和大韩民国政府关于相互促进和保护投资协定》
3cyHfpx-W agreement for a settlement 授产协议
p8H'{f\ G agreement for assignment 转让协议
i2A81>68< agreement for sale 售卖协议；买卖协议
A*R^n}sh agreement for sale and purchase 买卖协议
| y#
Jx agreement for the payment of interest 支付利息协议
S8w _ii3zd agreement for the repayment of money 还款协议
v
~?qz5:K~ agreement of reinsurance 再保险协议
>,Ci?[pf Agricultural Bank of China 中国农业银行
x{8xW0 air passenger departure tax 飞机乘客离境税
fZ zoAzfv2 Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
TnOggpQ6X airport tax 机场税
qIE9$7*X alcohol duty 酒精税
6V :U (g alienation 让与；让渡；转让
HT cb_a alimony 生活费；赡养费
2 K6qY)/_ All Ordinaries Index [AOI] 所有普通股指数
c|B('3h all risks 全险；综合险
)?n aN All Sales Record for Stock Market 《股票市场成交报告》
o>i4CCU+ Allied Capital Resources Limited 新联财务有限公司
B6As,)RjD: all-items index [Consumer Price Index] 总指数〔消费物价指数〕
4*#18<u5 allocation letter 拨款信件
qI9z;_,gNz allocation of fund 分配款项；预留款项
V)-+Fd,= allocation of profit 利润分配；溢利分配
m6K}|j allocation warrant 拨款令
|t&>5HM allotment 分配；配股
_L UhZlw allotment notice 股份配售通知；配股通知
\0I _< allotment of shares 股份分配
#n #}s allowable 可获宽免；免税的
VUGmi]qd allowable business loss 可扣除的营业亏损
]^ 'Kd*x allowable expenses 可扣税的支出
l0w]`EE allowance 免税额；津贴；备抵；准备金
L>NL:68yN allowance for debts 债项的免税额
|A9F\A->4 allowance for depreciation by wear and tear 耗损折旧免税额
x8\?}UnB allowance for funeral expenses 殡殓费的免税额
5iw<>9X* allowance for inflation 为通货膨胀而预留的款项；通胀准备金
fLD, 5SN allowance for repairs and outgoings 修葺及支出方面的免税额
~i{(<.he allowance to debtor 给债务人的津贴
c(E{6g? alteration of capital 资本更改
v2\FA(BPn alternate trustee 候补受托人
]BZA:dd.G amalgamation 合并
f=Gg9bnm3 ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
&|ex`nwc 0 ambit of charges 征税范围；收费范围
6qp JUkd amended valuation 经修订的估值
9C9oUtS American Commodities Exchange 美国商品交易所
,vawzq[oSy American Express Bank Limited 美国运通银行
"'.UU$]d American Stock Exchange 美国证券交易所
Z'W =\rl amortization 摊销
KV aiugQ amount due from banks 存放银行同业的款项
[z\$?VJspQ amount due from banks abroad 存放海外银行同业的款项
2'\H \| amount due from holding companies 控股公司欠款
dNH08q8P amount due from local banks 存放本港银行同业的款项
g \:[
55;8 amount due to banks 银行同业的存款
8)3*6+D amount due to banks abroad 海外银行同业的存款
cN6X#D amount due to holding companies 控股公司存款
E h vX)s amount due to local banks 本港银行同业的存款
rmm0/+jY amount due to outport banks 外埠银行同业的存款
PO^ij2eS amount for note issue 发行纸币的款额
"ycJ:Xv49 amount of bond 担保契据的款额
2r4Uh1D~ amount of consideration 代价款额
6=/F$| amount of contribution 供款数额
A#<? 4& amount of indebtedness 负债款额
-p-ZzgQ amount of principal of the loan 贷款本金额
W:n ef<WH amount of rates chargeable 应征差饷数额
>J?fl8 amount of share capital 股本额
6ex/TySM amount of sums assured 承保款额
: /N0!&7 amount of variation 变动幅度
9};8?mucr amount of vote 拨款数额
y u|8_<bq amount payable 应付款额
FUb\e-Q= amount receivable 应收款额
+Q)XH>jh Amsterdam Stock Exchange 阿姆斯特丹证券交易所
!zpRrx _ analysis 分析
]Sz:|%JP1 ancillary risk 附属风险
MYvY]Jx3 annual account 周年帐目；周年帐目报表；年度决算；年结
n\'4 annual accounting date 年结日期
yYYSeH annual allowance 每年免税额；年积金；年度津贴；年津
E GS) b annual balance 年度余额
(gU!=F?#m annual disposable income 每年可动用收入
T/~f~Z z annual estimates 周年预算
a0E)2vt4 annual fee 年费
j0aXyLNX annual general meeting 周年大会
KqJs ?Won annual growth rate 年增率；每年增长率
50wulGJud annual long-term supplement 长期个案每年补助金
]7BvvQ
annual pensionable emolument 可供计算退休金的年薪
# x60xz annual report 年报
9T9!kb Annual Report on the Consumer Price Index 《消费物价指数年报》
MrFQ5:= annual return 周年报表；周年申报表；每年报税表格
Y =I' czg Annual Return Rules 《周年报表规则》
A,<E\ annual review of consumer prices 每年消费物价回顾
fOGFq1D annual roll-forward basis 逐年延展方式
P>D)7 V9Hh annual salary 年薪
Pn1^NUMZJ annual statement 年度报表；年度决算表
Sy_G, +$\ 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
'KL0@l annuitant 年金受益人
U_Ptqqt% annuity 年金
-f^tE, - annuity contract 年金合约
%OCb:s annuity on human life 人寿年金
j2[+z tG antecedent debt 先前的债项
tw/dD + ante-dated cheque 倒填日期支票
9:|{ 6_Y anticipated expenditure 预期开支
#q $HQ&k anticipated net profit 预期纯利
ZJJY8k ` anticipated revenue 预期收入
O
_ gGf anti-inflation measure 反通货膨胀措施
v{N`.~,^ anti-inflationary stance 反通货膨胀立场
!i}w~U< apparent deficit 表面赤字
8/cX]J apparent financial solvency 表面偿债能力
5L n,{vsv apparent partner 表面合伙人
G~[x
3L' application for personal assessment 个人入息课税申请书
1n8/r}q'H application of fund 资金应用
[ l??A3G application to release as liquidator and to destruct the books of accounts and documents
H$t_Xw== 申请免除清盘人职务及毁灭帐簿与文件
&PHTpkaam appointed actuary 委任精算师
-@2iaQ(5a2 appointed auditor 委任核数师；委任审计师
ltSU fI appointed trustee 委任的受托人
k]|~>9eY] appointer 委任人
+@f26O7$* apportioned pro rata 按比例分摊
lfgq =8 d apportionment 分配；分摊
Qd{CMm x Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
.`H5cuF` apportionment formula 分摊方程式
lrE 5^;/s1 apportionment of estate duty 遗产税的分摊
8/#A!Ww] appraisal 估价；评估
Pmx -8w appreciable growth 可观增长
)2o?#8J appreciable impact 显着影响
h7oo7AP appreciable increase 可观增长
pah'>dAL appreciation 增值；升值
t!l&iVWs appreciation against other currencies 相对其他货币升值
|>^JRx appreciation of the exchange value of Hong Kong dollar 港元汇值上升
SKN`2[ahD appreciation tax 增值税
#:_Kws>+ appropriation 拨款；拨用；拨付
G~a ZJ, appropriation account 拨款帐目
Dx?,=~W9 Appropriation Bill 拨款法案
LonxT&"!D appropriation-in-aid system 补助拨款办法
Bk c4 TO approved assets 核准资产
>Cp0.A:UC# approved basket stock 认可一篮子证券
uH^-R_tQ approved budget 核准预算
jB2[( approved charitable donation 认可慈善捐款
v{ 4$D~I approved charitable institution 认可慈善机构
g:@#@1rB6 approved currency 核准货币；认可货币
_|2:_N= approved estimates 核准预算
h ( dvZ=
% approved estimates of expenditure 核准开支预算
%wy .TN approved overseas insurer 核准海外保险人
h; "4+uw approved overseas trust company 核准海外信托公司
?l{nk5,?-Y approved pooled investment fund 核准汇集投资基金
5C ]x!>kX approved provident fund scheme 认可公积金计划
,&.! ?0+ approved provision 核准拨款
!;A\.~-!G approved redeemable share 核准可赎回股份
TIDO@ NwF approved regional stock 认可地区性证券
8TKnL\aar approved retirement scheme 认可退休金计划
tDcT%D {: approved subordinated loan 核准附属贷款
q<|AZ2Ai arbitrage 套戥；套汇；套利
tcI*a> arbitrageur 套戥者；套汇者
(?c"$|^ J arbitrary amount 临时款项
Rhs/3O8k arrangement 措施；安排；协定
7n<{tM arrears 欠款
UI0VtR] arrears of pay 欠付薪酬
j,eo2HaL arrears of revenue 逾期未收税款；逾期未收的帐项
Zu [su>\ articles of association 组织章程；组织细则；组织章程细则
_V6ukd"B~ Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
b8UO,fY q ascertainment of profit 确定利润
wn%A4-%{ "Asia Clear" “亚洲结算系统”
Lk 8ek}o' Asia Commercial Bank Ltd. 亚洲商业银行有限公司
$6 f3F?y7 Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
1GcE) e!> Asian Development Fund [ADF] 亚洲发展基金
TD0
B% Asian dollar bond 亚洲美元债券
/([ kh~a Asian dollar market 亚洲美元市场
;)*eo_tQ Asian dollar rate 亚洲美元利率
%tGO?JMkd Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
Bwxd&;E Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
vk^xT asked price 沽盘；喊价；索价；卖方报价
2[W&s& assessable income 应评税入息
a;+9mDXx: assessable loss 应评税亏损
8nV+e~ -w assessable profit 应评税利润
"!^"[mX4 assessable value 应评税值
CA~- rv assessed profit 估定利润
?6U0PChy assessed value 经评估价值
R-$!9mnr assessment 评税；评定；估价；评税单
_Fl9>C"u assessment number 评税编号；估价编号
U[MA)41 assessment of additional tax 补加税评税
)ez9"# MH' assessment of performance 业绩评估；实绩评价
99QU3c<. Assessor 评税主任
3 = j"=-= asset price bubbles 资产价格泡沫
P JH& asset-backed securities 具资产保证的证券
rV#ch ( assets accretion 资产增值
/ U9"wvg assets and liabilities 资产与负债
f]CXu3w(J assets betterment statement 资产递增表；资产改进表
VTE .^EK! assets lending 实物放款；有抵押贷款
;e *!S}C, assets of the company passing on the death 死者去世时转移的公司资产
7!E,V:bt' assets pledged as security for liabilities 用作负债抵押的资产
} q8ASYNc assets portfolio 资产投资组合
4tBYR9 | assets price 资产价格
=7eV/3 assets quality 资产质素
8d '0N assets realization 资产变现
Wne@<+m X assets refinancing arrangement 资产再集资安排
^1.B y^
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S,he6zS assets situated outside Hong Kong 在香港以外地方的资产
t{{QE:/ assets stripping 削减资产；拆卖资产
b \2
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%'pgGC"| assignee 承让人
[4f{w%~^ assignment 转让；转让书；转让契
j\M?~=*w assignment of interest 权益转让
? =Kduef assignment of letters patent and trade mark 专利证书及商标转让
> ~O.@| assignment of property 物业转让；物业转让书
Gd85 kY@w7 assignment right 转让权
gcT%c|. assignor 转让人
?Ir:g=RP* associate 有联系的人；有关连人士；相联者；合伙人；联系人
ym1Y4, Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
@q) d associate member 附属会员
P& Vv /D associated body corporate 相联法人团体
nu%*'. associated company 相联公司；联属公司
wi bNQ`4k associated corporation 相联法团
cvL;3jRo Association of Chartered Certified Accountants [ACCA] [United Kingdom]
[ 4)F f 公认会计师公会〔英国〕
=I_'.b Association of Futures Exchange Brokers 香港期货经纪协会
cr;da ) Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
tCt#%7J;a association of underwriters 承保人组织
e a U assumption of control 接管
Nh44]* assurance 担保；保险；转易；转易书
?:0Jav assurance of interest 权益的转易
sYA1\YIii at 19XX price 按一九ＸＸ年价格计算
BI@[\aRLQ at a discount 按赔价计算；按贴水价格计算；打折扣
$ I?" lky at a premium 按溢价计算；按升水价格计算
>A"(KSNL at call 通知付款；按通知
pQB."[n at constant market price 按固定市价计算
y6BAH at constant price 按固定价格计算
V 0mn4sfs at cost 按成本计算
Ny/MJ#Lq at current market price 按当时市价计算；按现时市价计算
*vMn$,^0h9 at current price 按当时价格计算；按现时价格计算
)^hbsMhO at factor cost 按要素成本计算；按生产要素成本计算
?S=m ybp at money-of-the-day price 按付款当日价格计算
(TM,V!G+U~ at or better 按指定或较佳价位〔买卖指令〕
C0Z=~Q% at par 按面值计算；平价
>vsqG=x at sight 见票即付
_+MJ%'>S at the close 按收市盘
GM< 9p_
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_Fg5A7or attestation 见证；见证条款
hDGF7 at-the-money option 平价期权
J 'r^/ attorney 受权人；受托代表人
8u]2xB =K attornment 新拥有人承认书
lyhiFkO
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A=0'Ks attributable share value 可归属股份价值
Vxt+]5X Auckland Stock Exchange 奥克兰证券交易所
(Q B2T2x auction 拍卖
oXgcc*j auctioneer 拍卖商
)+Pus~w audit 审计；核数
BMf@ M Audit Commission 审计署
N'=gep0V@ Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
[Ch.cE_ 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
7G],T++N audit review 帐目审查
GC'O[q+ Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
2X&qE}%k S audited account 审计帐目；经审计的帐目
[2cD:JL audited annual account 经审计的周年帐目
_@/8g PT*i audited balance sheet 经审计的资产负债表
^LLzZnkcZ auditor 核数师；核数主任；审计师
k 9F=8q auditor's certificate 核数师证明书；审计师证明书
c&Q$L } auditor's report 核数师报告；审计师报告
/Z4et'Lo Aussie bond 澳元债券
?aMOZn? austerity budget 紧缩预算
d/ @,@ 8: Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
<OPArht Australia All Ordinaries Index 澳洲所有普通股票指数
<#HYq R', Australian Dollar [AUD] 澳元
hE-M$LmN@ Australian Options Market 澳大利亚期权市场
/qw.p# Australian Securities Commission 澳洲证券事务监察委员会
QS`] Australian Society of Certified Practising Accountants 澳洲执业会计师公会
1h5 Akq Australian Stock Exchange 澳大利亚证券交易所
vZ L f Austrian Schilling [ATS] 奥地利先令
}(u
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e96k{C`j0 authority to purchase 委托购买证；委购书
&cTU
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FVBYo%Ap authorization by direction 指示授权
x,V r=FB authorization by instruction 指令授权
hpk7 A np authorization by warrant 令状授权
R G`1en authorization of unit trust 单位信托的认可
=g | FT authorized agent 指定代理人
P0b7S'a4! authorized capital 法定资本
$ ME)#( authorized clerk 出市员
1BEHw?dLU authorized dealer 认可交易商
U/BR*Zn]* authorized financial institution 认可财务机构
Tm? # M&' authorized fund 认可基金
{ (}By/_ authorized fund house 获授权的基金公司；认可基金公司
Z/J y'$x authorized institution 认可机构
yV ( \R authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
T[A 69O]v authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
:~^ (g$Z authorized insurer 获授权保险人；获认可承保人
L/^I*p , authorized investment 特准投资项目
?z
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ig &Y authorized representative 获授权代表
E4xa[iZ authorized share capital 法定股本
w%sT{(Vd`C automated quotation system 自动报价系统
LreP4dRe Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
Y
nZiT e@ 自动交易系统〔香港期货交易所有限公司〕
lw5`p,` automatic adjustment mechanism 自动调整机制
n'w.;
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PFK
'$ Automatic Clearing House 自动票据交换所
WuW^GC{7 automatic exchange rates accumulation system 自动化汇率累集系统
;*&-C9b Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
Yz<1
wt7; automatic teller machine [ATM] 自动柜员机
@s^-.z autopay 自动转帐
RpYERA gT available assets 可用资产
cCc( fF*^ available fiscal reserve 现存财政储备
)\ ^-2[; available profit 可用利润
pD]OT-8 Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
~u+9J} average 平均；平均数；海损
N }YkMJy average basic salary 平均基本薪金
=nHgDrA_ average consumer expenditure 平均消费开支；一般消费开支
gPc =2 average cost 平均成本
:eLVC7' average cost of land production 增辟土地平均成本
c[Zje7 @ average daily turnover 平均每日成交额
5*D/%]YsD average daily wage rate 平均每日工资率
C"enpc_C/ average expenditure pattern 平均开支模式
Mb7 I[5v average growth rate 平均增长率
,6W>ca n average net fixed assets 固定资产平均净值
RCLeA=/N@0 average of relatives 相对价格平均数
C{wEzM : average price 平均价格
M&
CqSd average propensity to consume 平均消费倾向；一般消费倾向
\5cpFj5% average propensity to save 平均储蓄倾向；一般储蓄倾向
}4S 6Xe average rate 平均率
;6hOx(>`= average revenue 平均收入；平均收益
Dn }Jxu'( average stock 平均库存；平均存货
1@=po)Hnp average yearly rent 平均年租
! 5?<% * avoidance of double taxation 避免双重课税
=E{`^IT'R avoidance of tax 避税
