A:
]d$8f A share Ａ股；甲类股份
d,k!qjf=r abatement of tax 减税；减扣免税额
D4eDHq ABN AMRO Bank N.V. 荷兰银行
Q /U2^ above-the-line expenditure 线上项目支出；经常预算支出
P3x8UR=fS above-the-line receipt 线上项目收入；经常预算收入
gb[5&> (# ABSA Asia Limited 南非联合亚洲有限公司
NcBIg:V\c absolute change 绝对数值变更
9ijfR qI=x absolute expenditure 实际开支
3l rT3a3vV absolute guideline figure 绝对准则数字
/:m->
T absolute interest 绝对权益
em%4Ap absolute order of discharge 绝对破产解除令
Ni9/}bb absolute profit margin 绝对利润幅度
<? q?Mn absolute value 实值；绝对值
Y vaK0p0Z absolutely vested interest 绝对既得权益
"H'B*vc- absorbed cost 已吸收成本；已分摊成本
J!dm-L absorption 吸收；分摊；合并
D+ l AhEN absorption rate 吸收率；摊配率；分摊率
.s?L^Z^ ACB Finance Limited 亚洲商业财务有限公司
PxvyN_B#> acceptable form of reciprocity 合理的互惠条件
P) Jgs acceptable rate 适当利率；适当汇率
L +b6!2O, acceptance agreement 承兑协议
X _q\S g acceptance for honour 参加承兑
q+yQwX{ acceptor 承兑人；接受人；受票人
f\|w ' acceptor for honour 参加承兑人
n@<YI accident insurance 意外保险
}|h# \$w Accident Insurance Association of Hong Kong 香港意外保险公会
Ua:}V n&! accident insurance scheme 意外保险计划
I fK,b*% accident year basis 意外年度基准
f z'@_4hg accommodation 通融；贷款
LBw1g<& accommodation bill 通融票据；空头票据
g];!&R- accommodation party 汇票代发人
KI"#f$2& account balance 帐户余额；帐户结余
`KZm0d{H account book 帐簿
5'OrHk;u account collected in advance 预收款项
3#LlDC_WC account current book 往来帐簿
Ouk ^O}W6 account of after-acquired property 事后取得的财产报告
Vr3Zu{&2 account of defaulter 拖欠帐目
KjD/o?JUr account payable 应付帐款
x[
SDl(<@; account payee only [A/C payee only] 只可转帐；存入收款人帐户
7`*h2 mgY account receivable 应收帐款
ROH|PKb7 account receivable report 应收帐款报表
{: /#Nc$5 account statement 结单；帐单；会计财务报表
IPS4C[v account title 帐户名称；会计科目
"{A(x
}'Y4 accountant's report 会计师报告
C7]f*TSC4 Accountant's Report Rules 会计师报告规则
T^zXt? accounting and auditing procedure 会计与审计程序；会计与核数程序
~n moz/L Accounting Arrangements 《会计安排》
tH!]Z4} u accounting basis 会计基础
R)c?`:iUB accounting by Official Receiver 破产管理署署长呈交的帐目
A#e%^{q$ Accounting Circular 《会计通告》
Tf>bX_L? accounting class 会计类别
XY 5K%dMU accounting date 记帐日期；会计结算日期
0_jf/an,% accounting for money 款项核算
\[;0 KV_ Accounting Officer 会计主任
.yoH/2h accounting period 会计报告期；会计期
k$n|*kCh accounting policy 会计政策；会计方针
/J]5H accounting practice 会计惯例
jk;j2YNPw accounting principle 会计准则
1.}d.t
accounting record 会计记录
/p/]t,-j2 accounting report 会计报告
|Tv#4st Accounting Services Branch [Treasury] 会计事务部〔库务署〕
z<MsKD0Q Accounting Society of China 中国会计学会
KYB `D.O accounting statement 会计报表
s
n8Qk=K accounting system 会计制度；会计系统
lov!o: dJ accounting transaction 会计事项；帐务交易
&) QX7*H accounting treatment 会计处理
Na<pwC accounting year 会计年度
D, k6$` accretion 增值；添加
f[]dfLS"W accrual 应计项目；应累算数目
_qF+tm accrual basis 应计制；权责发生制
P9R9(quI accrual basis accounting 应计制会计；权责发生制会计
dn& s * accrue 应累算；应计
{y)=eX9 accrued benefit 应累算利益
CT&|QH{ accrued charges 应计费用
!Z1@}`V&; accrued cumulative preference share dividend 应累算的累积优先股股息
0 j^Kgx accrued expenses 应累算费用
B`EJb71^Xy accrued interest payable 应付利息；应计未付利息
Lc}LGq! accrued interest receivable 应收利息；应计未收利息
9=s<Ld accrued right 累算权益
ko!)s accruing profit 应累算的利润
kXViWOXU^ accumulated fiscal reserve 累积财政储备
W~)}xy accumulated profit 累积利润；滚存溢利
21n?=[ accumulated reserve 累积储备
v_yw@ accumulation of surplus income 累积收益盈余
t$` r4Lb9/ acquired assets 既得资产
`~cqAs}6]Q acquisition 收购；购置；取得
F/ ]2G^- acquisition cost 购置成本
\ __i acquisition expenses 购置费用
aEB_#1 acquisition of 100% interest 收购全部股权
:@ yEQ#nFp acquisition of control 取得控制权
Jx :Y-$ acquisition of fixed assets 购置固定资产
A@`}c,G acquisition of shell “买壳”
L7l
FtX+b acquisition price 收购价
kj Jn2c:y act of God 天灾
=0
#O U acting partner 执事合伙人
:: ` HQ@^ active market 买卖活跃的市场；交投畅旺的市场；旺市
Fw_#N6Q active partner 积极参与的合伙人
gM&{=WDG6 active trading 交投活跃
wH*-(*N " actual circulation 实际流通
~-k9%v` actual cost 实际成本
jV i) Efy actual expenditure 实际开支；实际支出
T9=I $@/ actual income 实际入息；实际收入；实际收益
1Yq! ~ 8 actual market 现货市场
X;$+,&M" actual price 现货价；实际价格
\$K20) actual profit 实际利润
z 'Hw actual quotation 实盘；实际价位；实际报价
;[ZEDF5H actual year basis 按实际年度计算
Y_l iA actuals 实货
xR~h wj actuarial investigation 精算调查
ibcRU y0% actuarial principle 精算原则
`>o{P/ HN actuarial report 精算师报告
hDDn,uzpd Actuarial Society of Hong Kong 香港精算学会
*;W+>W actuarial valuation 精算师估值
I{|O "8 actuary 精算师
U4'#T%* ad referendum agreement 暂定协议；有待覆核的协定
6bg
;q(*7 ad valorem duty 从价税；按值征税
{ qk1_yP ad valorem duty system 从价税制
7g^]:3f! ad valorem fee 从价费
XPc^Tq ad valorem tariff 从价关税
Lj({[H7D! additional allowance 额外免税额
:
6jbt: additional amount for unexpired risk 未过期风险的额外款额
.xC Z1|+gG additional assessable profit 补加应评税利润
x>K Or,f additional assessment 补加评税
g b1V ~ additional commitment 额外承担
2Ah#<k-gC; additional commitment vote 额外承担拨款
{p2!|A&a additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
9
ql~q additional dependent parent allowance 供养父母额外免税额
RH W]Z
Pr< additional provision 额外拨款
AI2)g1m additional stamp duty 附加印花税
z^B,:5Tt additional tax 补加税罚款；补加税款
D\v+wp. Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
h4gXvPS&r adjudged bankrupt 被裁定破产
hPkp;a # adjudicated bankrupt 裁定破产人
=IZT(8 adjudication fee 裁定费；评定印花税额手续费；评估契据费
iT+8|Yia adjudication of bankruptcy 裁定破产；宣告破产
#\{l"- adjudication of insolvency 裁定无力偿还债务
E_rI ?t^ adjusted actual 经调整的实数；调整后的实数
F e*R adjusted current assets 经调整的流动资产；调整后的流动资产
vO^m;[' adjusted figure 经调整的数字；调整后的数额
)_90UwWpj adjusted liabilities 经调整的负债；调整后的负债
zpn9,,~u adjusted loss 经调整的亏损；调整后的亏损
, >a&"V^k 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
fgTg7 m adjusted profit 经调整的利润；调整后的利润
^ e,. adjusted surplus 经调整的盈余额；调整后的盈余额
LBeF&sb6 adjusted value 经调整的价值；调整后的价值
k t#fM d$ adjustment 调整；修订；理算〔保险〕
w{8xpAqm adjustment centre 调剂中心
j^sg6.Z* adjustment lag 调整过程的时间差距；调整时差
(XTG8W sN adjustment mechanism 调整机制
k=$TGq QY? adjustment of loss 亏损调整
; nfdGB adjustment process 调整过程；调整程序
FjHv adjustment range 调整幅度
z _$% -6 administered exchange rate 受管制汇率
BKC iIf kZ Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
3DX*gsx( administration expenses 行政费用
^CYl \.Y@ administration fee 手续费；行政费
Qp5VP@t administration in bankruptcy 破产管理
;+R&}[9,A) administration order 遗产管理令
ma]F7dZ5 administrator 管理人；遗产管理人
B3`5 O[ 6 administrator of the estate 遗产管理人
{lzWrUGO admission of debt 债项承认书
QW~E&B% admission of proof 接纳债权证明
6Igz:eX advance 放贷款项；垫付款项；预支款项；预付款项
,<_A2t 2 advance account 暂支帐目；预付款帐户
&&8x%Pml advance compensation 预付补偿金
!qQl@j O advance from shareholder 股东垫款
#P9~}JB3, advance pending reimbursement 预支以待日后付还
)u&|_&g{}J advanced economy 先进经济体系
d'gfQlDny advancement 预付；预付财产
F~vuM$+d advances warrant 垫款令
R_cA:3q c~ advancing 贷出
C3f' {} adverse balance 逆差
! I:% 0D adverse exchange 逆汇
df +l%9@ advertisement addressed to shareholders 在报章刊登的致股东通告
)r?}P1J7 advice for collection 托收通知书
M]
%?>G advice of drawing 提款通知书；汇票通知书
_yx>TE2e advice of payment 付款通知
VT)oLj/A Advisory Committee [Securities and Futures Commission]
3*XNV 谘询委员会〔证券及期货事务监察委员会〕
}"H,h)T Advisory Committee on Diversification 经济多元化谘询委员会
R%WCH?B<} affidavit 誓章；遗产申报誓章
yxQ1`'[CR affidavit of no receipt 述明无收款的誓章
hh%-(HaLX3 affiliate 联号；联营公司；附属公司
&m7]v,& affiliated company 附属公司；联号；联营公司
a5^] 20Fa affirmation [estate duty] 非宗教式宣誓〔遗产税〕
8 FK/~,I affordability 负担能力
P`+{@@ African Development Bank [AfDB] 非洲开发银行
H2 {+) after-acquired property 事后取得的财产
u~:y\/Y6 after-hours dealing 市后交易
x _}:D *aI after-tax profit 税后盈利；税后利润；税后溢利
Lg+Ac5 y}` agency agreement 代理协议
+) om^e@. agency expenses 代理机构的开支
H|<[YYk agency fee 代理费
;8&3 dm] Agency Law 《代理法》
N iEUW.0 agent 代理人；承销人
RL XL& agent of company 公司代理人
W(Fv
l agent's fee 代理人费；经纪费
^)S;xb9 aggregate 总计；总数；总体数字
Rok7n1gW aggregate amount 总款额；总额
Ug SB>V<? aggregate assets and liabilities 总体资产与负债
Xl{P8L aggregate at constant price 按固定价格计算的总体数字
{<p?2E aggregate demand 总需求
| j`@eF/" aggregate gross position 总持仓量
8'[7
)I= aggregate limit 总限额
-Cpl?Io`r5 aggregate of salaries tax 合计薪俸税
eK =xrk aggregate performance 总体表现；总体业绩
49c:V, aggregate supply 总体供应
d"mkL - aggregate surplus 总盈余
IPKb MlV#d aggregate total 整体总额
f*% D$Mqg aggregate value 总值；合计价值
SM#]H-3 aggregated basis 合计基准
!Pvf;rNI1T aggregated net chargeable income 合计应课税入息实额
VcYrK4 aggregation 合并计算；合计；总和
ek\ xx aggregation of incomes of husband and wife 夫妇入息合并计算
rU:`*b< aggregation of property 财产的总和
DJ k /{Z: agio 差价；贴水
P ) "m0Lu< 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》
nNV'O(x} Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
=:Fc;n>c<K 《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》
Fnv;^}\z Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
}eU*(
}<^
《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》
~
'cmSiz- Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
xh,qNnGG 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》
^zmG0EH, agreement for a settlement 授产协议
, kGc]{'W agreement for assignment 转让协议
`2WFk8) F agreement for sale 售卖协议；买卖协议
"Yv_B3p agreement for sale and purchase 买卖协议
ZY= {8T@ agreement for the payment of interest 支付利息协议
<?6|.\ & agreement for the repayment of money 还款协议
#U4F0BdA agreement of reinsurance 再保险协议
Gr'
CtO Agricultural Bank of China 中国农业银行
1CD+B=pQG air passenger departure tax 飞机乘客离境税
34O
`@j0-3 Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
nwe* BVp airport tax 机场税
85$m[+md alcohol duty 酒精税
dr}`H,X"3 alienation 让与；让渡；转让
bdrg(d6 alimony 生活费；赡养费
S~bOUdV
Z All Ordinaries Index [AOI] 所有普通股指数
.t-4o<7 3 all risks 全险；综合险
VBGuC c/ All Sales Record for Stock Market 《股票市场成交报告》
6Q @j
Allied Capital Resources Limited 新联财务有限公司
&j`} vg all-items index [Consumer Price Index] 总指数〔消费物价指数〕
".V$~n( allocation letter 拨款信件
k68T`Ub\W6 allocation of fund 分配款项；预留款项
'Cfl*iNb allocation of profit 利润分配；溢利分配
X1|njJGO1 allocation warrant 拨款令
Jb@V}Ul$ allotment 分配；配股
@Zu5Vp J allotment notice 股份配售通知；配股通知
,j{,h_Op allotment of shares 股份分配
|Nn)m allowable 可获宽免；免税的
RD i]2 allowable business loss 可扣除的营业亏损
BWa , f8 allowable expenses 可扣税的支出
F?*-4I- allowance 免税额；津贴；备抵；准备金
,/%=su x allowance for debts 债项的免税额
|Q6.29 9 allowance for depreciation by wear and tear 耗损折旧免税额
wLH>:yKUU allowance for funeral expenses 殡殓费的免税额
~O0 $Suv allowance for inflation 为通货膨胀而预留的款项；通胀准备金
gIa+5\qYY allowance for repairs and outgoings 修葺及支出方面的免税额
)3}9K
^jS allowance to debtor 给债务人的津贴
)JLdO*H alteration of capital 资本更改
H3 ^},. alternate trustee 候补受托人
n8
i] z amalgamation 合并
@7] yl&LZ ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
!8d{q)JZ ambit of charges 征税范围；收费范围
kk@fL amended valuation 经修订的估值
SCHP L.n American Commodities Exchange 美国商品交易所
vn!3l1\+J American Express Bank Limited 美国运通银行
5h-SCB>P American Stock Exchange 美国证券交易所
Tod&&T'UW amortization 摊销
&\WSQmtto amount due from banks 存放银行同业的款项
'&tG?gb& amount due from banks abroad 存放海外银行同业的款项
z uad~%D<I amount due from holding companies 控股公司欠款
T{. pM4Hd amount due from local banks 存放本港银行同业的款项
X bKYiy amount due to banks 银行同业的存款
r&JgLC( amount due to banks abroad 海外银行同业的存款
4y?n
[/M/ amount due to holding companies 控股公司存款
u(>^ 3PJ+ amount due to local banks 本港银行同业的存款
p!7FpxZY amount due to outport banks 外埠银行同业的存款
! qh]6%l amount for note issue 发行纸币的款额
,{u
yG: amount of bond 担保契据的款额
'(f* 2eE: amount of consideration 代价款额
.m,_N@, amount of contribution 供款数额
@ $ ;q ; amount of indebtedness 负债款额
] d0BN`*U. amount of principal of the loan 贷款本金额
U0y% u amount of rates chargeable 应征差饷数额
Lv;^My amount of share capital 股本额
%K hI>O< amount of sums assured 承保款额
Ys!8 2M$g amount of variation 变动幅度
D9=KXo^ amount of vote 拨款数额
JN -y)L/> amount payable 应付款额
(Aao Ca [ amount receivable 应收款额
RQ'9m^ Amsterdam Stock Exchange 阿姆斯特丹证券交易所
]Kt6^|S$a analysis 分析
C=L>zOZ ancillary risk 附属风险
v \gLWq' annual account 周年帐目；周年帐目报表；年度决算；年结
Bi 3<7 annual accounting date 年结日期
rNWw?_H-H( annual allowance 每年免税额；年积金；年度津贴；年津
P|tO<t6/9* annual balance 年度余额
*xxx:*6rk; annual disposable income 每年可动用收入
KE5kOU; annual estimates 周年预算
q]ku5A\y annual fee 年费
k W Ml annual general meeting 周年大会
p
Z|V
3 annual growth rate 年增率；每年增长率
9k '7832u annual long-term supplement 长期个案每年补助金
&tLgG4pd annual pensionable emolument 可供计算退休金的年薪
kX7C3qdmt annual report 年报
nLZTK&7} Annual Report on the Consumer Price Index 《消费物价指数年报》
pk$l+sNZ= annual return 周年报表；周年申报表；每年报税表格
A5I)^B<( Annual Return Rules 《周年报表规则》
OUPUixz2Z annual review of consumer prices 每年消费物价回顾
~S"+S/z/k annual roll-forward basis 逐年延展方式
2> x F){` annual salary 年薪
np"\1 9^ annual statement 年度报表；年度决算表
X;
\+<LE Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
&ZlVWK~v annuitant 年金受益人
=vCY?I$P annuity 年金
45@ I *` annuity contract 年金合约
SuJ aL-; annuity on human life 人寿年金
HSE!x_$ antecedent debt 先前的债项
+ZaSM~ ante-dated cheque 倒填日期支票
~ ?Qe? hB anticipated expenditure 预期开支
S}m)OmrmA anticipated net profit 预期纯利
YW,tCtI0_ anticipated revenue 预期收入
Cx@);4arj anti-inflation measure 反通货膨胀措施
n`?aC|P2s anti-inflationary stance 反通货膨胀立场
1y@i}<9F apparent deficit 表面赤字
]b:Lo apparent financial solvency 表面偿债能力
abmYA# apparent partner 表面合伙人
%A9NB ! application for personal assessment 个人入息课税申请书
]3],r ?-tJ application of fund 资金应用
0y 'H~( application to release as liquidator and to destruct the books of accounts and documents
:1. L}4"gg 申请免除清盘人职务及毁灭帐簿与文件
shy-Gu& appointed actuary 委任精算师
8`B3;Zmm appointed auditor 委任核数师；委任审计师
sQHv%]s 0 appointed trustee 委任的受托人
p SH=%u> appointer 委任人
F3[T.sf apportioned pro rata 按比例分摊
^+>laOzC`8 apportionment 分配；分摊
D(@S+r_ota Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
hc(#{]]. apportionment formula 分摊方程式
KEo ,m apportionment of estate duty 遗产税的分摊
T "}5}6rSG appraisal 估价；评估
X Swl Tg appreciable growth 可观增长
r4b 6 c appreciable impact 显着影响
7?!d^$B appreciable increase 可观增长
ed{ - /l~j appreciation 增值；升值
(&Kk7< #` appreciation against other currencies 相对其他货币升值
5FPM`hLT appreciation of the exchange value of Hong Kong dollar 港元汇值上升
;C9_?u~# appreciation tax 增值税
4<w.8rR:A appropriation 拨款；拨用；拨付
JQ_sUYh~3 appropriation account 拨款帐目
#>("CAB02T Appropriation Bill 拨款法案
~|D Ut appropriation-in-aid system 补助拨款办法
U awyDs approved assets 核准资产
:gv{F} ## approved basket stock 认可一篮子证券
lV3x *4O= approved budget 核准预算
F h&G;aEq approved charitable donation 认可慈善捐款
Wa>} wA=v approved charitable institution 认可慈善机构
lwxaMjaL4K approved currency 核准货币；认可货币
d`=MgHz approved estimates 核准预算
Z!a =dnwHz approved estimates of expenditure 核准开支预算
`!3SF|x& approved overseas insurer 核准海外保险人
Zgp4`)}: approved overseas trust company 核准海外信托公司
Tt`u:ZwhF approved pooled investment fund 核准汇集投资基金
#'nr
Er < approved provident fund scheme 认可公积金计划
P+
3G~S r approved provision 核准拨款
xf\ C|@i approved redeemable share 核准可赎回股份
J\} twYty approved regional stock 认可地区性证券
I;,77 PxD approved retirement scheme 认可退休金计划
eH'av} approved subordinated loan 核准附属贷款
3)t.p>VgO arbitrage 套戥；套汇；套利
Fj 8 z arbitrageur 套戥者；套汇者
v |_K/| arbitrary amount 临时款项
K-^\"
W8 arrangement 措施；安排；协定
q5J5> arrears 欠款
Gt8M&S-; arrears of pay 欠付薪酬
,a{P4Bq arrears of revenue 逾期未收税款；逾期未收的帐项
o=:9y-nH articles of association 组织章程；组织细则；组织章程细则
u"r`3P` Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
?8H8O %Z8 ascertainment of profit 确定利润
G/y5H;<9M "Asia Clear" “亚洲结算系统”
]!W=^! Asia Commercial Bank Ltd. 亚洲商业银行有限公司
A_"w^E{P Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
&)#
ihK_ Asian Development Fund [ADF] 亚洲发展基金
b"<liGh"n- Asian dollar bond 亚洲美元债券
#X+JHl Asian dollar market 亚洲美元市场
W@M:a Asian dollar rate 亚洲美元利率
5 Aw"B Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
;R Z ) Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
sg^zH8,3 asked price 沽盘；喊价；索价；卖方报价
pTth}JM> assessable income 应评税入息
K C*e/J assessable loss 应评税亏损
PV.X z0@R assessable profit 应评税利润
H*?t^ assessable value 应评税值
<VMGTBVQ assessed profit 估定利润
_b
pP50Cu assessed value 经评估价值
XAD- 'i assessment 评税；评定；估价；评税单
wyH[x!QX assessment number 评税编号；估价编号
9 R!atPz9 assessment of additional tax 补加税评税
1 fp? assessment of performance 业绩评估；实绩评价
VD;01" #' Assessor 评税主任
`f,/`''R asset price bubbles 资产价格泡沫
<`8n^m* asset-backed securities 具资产保证的证券
gmUz9P( assets accretion 资产增值
P1. [ assets and liabilities 资产与负债
f=l rg KE assets betterment statement 资产递增表；资产改进表
nmee 'oEw assets lending 实物放款；有抵押贷款
o "s)eh assets of the company passing on the death 死者去世时转移的公司资产
W<h)HhyG assets pledged as security for liabilities 用作负债抵押的资产
k& M;,e3v6 assets portfolio 资产投资组合
`z}?"BW| assets price 资产价格
yt+L0wzzB assets quality 资产质素
(fH#I tf assets realization 资产变现
[~+wk9P assets refinancing arrangement 资产再集资安排
)NW)R*m~D assets securitization 资产证券化
c8 )DuJ#U assets situated outside Hong Kong 在香港以外地方的资产
+ )AG * assets stripping 削减资产；拆卖资产
aL\PGdgO assets value 资产值
L8@f-Kk assignee 承让人
c`)\ Pb/O assignment 转让；转让书；转让契
KWbI '}_z assignment of interest 权益转让
;HfmzY ( assignment of letters patent and trade mark 专利证书及商标转让
'?{OZXg assignment of property 物业转让；物业转让书
EgEa1l!NSQ assignment right 转让权
dM.f]-g assignor 转让人
pHGY Q;:L associate 有联系的人；有关连人士；相联者；合伙人；联系人
C$=%!w f Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
~f2z]JLr: associate member 附属会员
x`eo"5.$ associated body corporate 相联法人团体
1 &jc/*Z" associated company 相联公司；联属公司
M/B_#yK associated corporation 相联法团
J'6PmPzY| Association of Chartered Certified Accountants [ACCA] [United Kingdom]
Xz 6<lLb 公认会计师公会〔英国〕
df8k7D;~e Association of Futures Exchange Brokers 香港期货经纪协会
l ~"^7H?4e Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
3GYw+%Z] association of underwriters 承保人组织
dZl5Ic assumption of control 接管
)N{Pw$l_ assurance 担保；保险；转易；转易书
G{~J|{t\yz assurance of interest 权益的转易
(Bb5? fw at 19XX price 按一九ＸＸ年价格计算
EmWn%eMN at a discount 按赔价计算；按贴水价格计算；打折扣
AG
nxYV"p at a premium 按溢价计算；按升水价格计算
vQG5*pR*w at call 通知付款；按通知
|u % )gk at constant market price 按固定市价计算
P-_6wfg,;> at constant price 按固定价格计算
Rxt^v+ ,$ at cost 按成本计算
3lL-)<0A( at current market price 按当时市价计算；按现时市价计算
F} y W/ at current price 按当时价格计算；按现时价格计算
](]i 'fE> at factor cost 按要素成本计算；按生产要素成本计算
[-1^-bb at money-of-the-day price 按付款当日价格计算
@}u*|P* at or better 按指定或较佳价位〔买卖指令〕
h%na>G at par 按面值计算；平价
AEI>\Y at sight 见票即付
c%
-Tem'# at the close 按收市盘
jxJ 8(sr$ at the opening 按开市盘
>{n,L6_ t attestation 见证；见证条款
VOsR An/N at-the-money option 平价期权
IxN9&xa attorney 受权人；受托代表人
XAKs0*J> attornment 新拥有人承认书
h]&GLb&<? attributable profit 可归属利润
hg]]Ok~cAs attributable share value 可归属股份价值
3PWL@>zi Auckland Stock Exchange 奥克兰证券交易所
W &W5lArr auction 拍卖
#<"~~2? auctioneer 拍卖商
m#Jmdb_ audit 审计；核数
|)DGkO td Audit Commission 审计署
HXC ;N p Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
#4NaL 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〕
edq4D53 audit review 帐目审查
!RS}NS Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
5 X$ jl;6 audited account 审计帐目；经审计的帐目
1p3z1_wrs audited annual account 经审计的周年帐目
V*;(kEqj audited balance sheet 经审计的资产负债表
|-67 \p] auditor 核数师；核数主任；审计师
<]t%8GB2V auditor's certificate 核数师证明书；审计师证明书
:as$4| auditor's report 核数师报告；审计师报告
.WJ Y Qi Aussie bond 澳元债券
kPG-hD austerity budget 紧缩预算
z=\&i\>;Z+ Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
+4~_Ei[ i Australia All Ordinaries Index 澳洲所有普通股票指数
./Zk`-OBT Australian Dollar [AUD] 澳元
Lnl(2x D Australian Options Market 澳大利亚期权市场
:K,i\ Australian Securities Commission 澳洲证券事务监察委员会
T@B/xAq5! Australian Society of Certified Practising Accountants 澳洲执业会计师公会
U [-o> W# Australian Stock Exchange 澳大利亚证券交易所
9MJG;+B~ Austrian Schilling [ATS] 奥地利先令
2%Ri,4SRb authentication 认证；鉴证
]L. O8 authority to purchase 委托购买证；委购书
q'F+OQb 1 authorization 认可；核准；授权；授权书
3AtGy'NTp authorization by direction 指示授权
r.&Vw|*> authorization by instruction 指令授权
[#vH'y authorization by warrant 令状授权
# $07:UJ authorization of unit trust 单位信托的认可
B)g[3gQ authorized agent 指定代理人
N0Lw }@p authorized capital 法定资本
!dnH 7 " authorized clerk 出市员
FIhk@TKa authorized dealer 认可交易商
/& {A!.; authorized financial institution 认可财务机构
1<@W6@] authorized fund 认可基金
2 c{34: authorized fund house 获授权的基金公司；认可基金公司
9ULQrq$? authorized institution 认可机构
S!CC
}3zw authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
CAWNDl4 authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
BoWg0*5xb authorized insurer 获授权保险人；获认可承保人
(k.[GfCbD authorized investment 特准投资项目
1 N-\j0au authorized person 获授权人
Y\k#*\'Y~ authorized representative 获授权代表
z'n:@E authorized share capital 法定股本
b94DJzL1z automated quotation system 自动报价系统
n0 {i&[I~+ Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
9wwqcx)3( 自动交易系统〔香港期货交易所有限公司〕
'[:D$q; automatic adjustment mechanism 自动调整机制
~rKrpb]ow automatic adjustment system 自动调整系统
I; |B.j Automatic Clearing House 自动票据交换所
s Y Qk automatic exchange rates accumulation system 自动化汇率累集系统
_S1>j7RQo Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
j{A y\n ( automatic teller machine [ATM] 自动柜员机
"Ac-tzhE autopay 自动转帐
DV-d(@`K available assets 可用资产
%s|Ely) available fiscal reserve 现存财政储备
X`>i& I] available profit 可用利润
9~XA q^e Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
hx %v+/ average 平均；平均数；海损
Rtl"Ub@HV average basic salary 平均基本薪金
=s2*H8] average consumer expenditure 平均消费开支；一般消费开支
osAd1<EIC average cost 平均成本
f }f9@>. average cost of land production 增辟土地平均成本
>*_$]E average daily turnover 平均每日成交额
4F'LBS] =0 average daily wage rate 平均每日工资率
Jhhb7uU+ average expenditure pattern 平均开支模式
266 h\2t6 average growth rate 平均增长率
E,U+o $ average net fixed assets 固定资产平均净值
kJs N|= average of relatives 相对价格平均数
&
G4\2l9 average price 平均价格
mSF (q78? average propensity to consume 平均消费倾向；一般消费倾向
E
A1?)|}n average propensity to save 平均储蓄倾向；一般储蓄倾向
'9J/T57]e average rate 平均率
]Ie 0S~ average revenue 平均收入；平均收益
J @1!Oq> average stock 平均库存；平均存货
[D4SW# average yearly rent 平均年租
*C*U5~Zq7: avoidance of double taxation 避免双重课税
%_W)~Pv{+ avoidance of tax 避税
