A:
+KZc"0? A share Ａ股；甲类股份
| e+m!G1G abatement of tax 减税；减扣免税额
-kkXyO8js ABN AMRO Bank N.V. 荷兰银行
|( KM 8 above-the-line expenditure 线上项目支出；经常预算支出
B}p/ ,4x6 above-the-line receipt 线上项目收入；经常预算收入
V&G_ Bu~ ABSA Asia Limited 南非联合亚洲有限公司
Y\lBPp0{\v absolute change 绝对数值变更
;:cM^ LJ absolute expenditure 实际开支
d-4u*> absolute guideline figure 绝对准则数字
HO'
HkVA absolute interest 绝对权益
3WhJ,~o-y absolute order of discharge 绝对破产解除令
W`KkuQ4cM absolute profit margin 绝对利润幅度
m1TP y-|1 absolute value 实值；绝对值
qsLsyi |zG absolutely vested interest 绝对既得权益
WH!<Z=#c} absorbed cost 已吸收成本；已分摊成本
kG E|17I absorption 吸收；分摊；合并
h<uQ~CQg absorption rate 吸收率；摊配率；分摊率
R!`#pklB ACB Finance Limited 亚洲商业财务有限公司
9P]T IV. acceptable form of reciprocity 合理的互惠条件
.Xr_BJ _ acceptable rate 适当利率；适当汇率
{\ k9%2V*+ acceptance agreement 承兑协议
Mc.KLz&,FC acceptance for honour 参加承兑
:geXplTx acceptor 承兑人；接受人；受票人
u%2u%- w acceptor for honour 参加承兑人
N24+P5 accident insurance 意外保险
nV'B!q Accident Insurance Association of Hong Kong 香港意外保险公会
i^=an?}/ accident insurance scheme 意外保险计划
f,$FrI, accident year basis 意外年度基准
H_ x35|" accommodation 通融；贷款
bF3j* bpO" accommodation bill 通融票据；空头票据
uzsR*x%s- accommodation party 汇票代发人
s;A] GJ account balance 帐户余额；帐户结余
q.*qZ\;K account book 帐簿
\]^|IViIQ account collected in advance 预收款项
,y^By_1wS account current book 往来帐簿
]M_)f account of after-acquired property 事后取得的财产报告
Vi]D](^! account of defaulter 拖欠帐目
RD~QNj9,T account payable 应付帐款
z*Fl ZLHY account payee only [A/C payee only] 只可转帐；存入收款人帐户
Ih{~?(V$ account receivable 应收帐款
2)G ZU account receivable report 应收帐款报表
*rWE.4=& account statement 结单；帐单；会计财务报表
0KEytm] account title 帐户名称；会计科目
q.#aeqKBP accountant's report 会计师报告
Od"-w<' Accountant's Report Rules 会计师报告规则
#GTmC|[ accounting and auditing procedure 会计与审计程序；会计与核数程序
r/PsFv{8 Accounting Arrangements 《会计安排》
n^'{{@&(v accounting basis 会计基础
NKd):>d% accounting by Official Receiver 破产管理署署长呈交的帐目
v5&WW?IBQ Accounting Circular 《会计通告》
J9 /w_,,R$ accounting class 会计类别
lp4sO#>` accounting date 记帐日期；会计结算日期
}(gX lF accounting for money 款项核算
!\p-|51 Accounting Officer 会计主任
F
M` pPx accounting period 会计报告期；会计期
r q$% accounting policy 会计政策；会计方针
$UKDXQF" accounting practice 会计惯例
{ `-EX accounting principle 会计准则
DD;PmIW accounting record 会计记录
l VMA ab accounting report 会计报告
Q&wBX%@^L Accounting Services Branch [Treasury] 会计事务部〔库务署〕
I(<1-3~ Accounting Society of China 中国会计学会
Z$2mVRS`c accounting statement 会计报表
9gjx!t>`H accounting system 会计制度；会计系统
vh T9#) HI accounting transaction 会计事项；帐务交易
Dt8eVWkN ~ accounting treatment 会计处理
Y8Mo . v accounting year 会计年度
< &:3|2 p accretion 增值；添加
\ @5W&Be^ accrual 应计项目；应累算数目
$U !w#|& accrual basis 应计制；权责发生制
x`a@h\ n accrual basis accounting 应计制会计；权责发生制会计
<OpiD%Ctx accrue 应累算；应计
u K 8 r accrued benefit 应累算利益
w:pc5N>we0 accrued charges 应计费用
NJn ~X Cq accrued cumulative preference share dividend 应累算的累积优先股股息
gJ2R(YMF accrued expenses 应累算费用
RL($h4d9 accrued interest payable 应付利息；应计未付利息
G$ip Wi accrued interest receivable 应收利息；应计未收利息
)5&Wt@7Kj` accrued right 累算权益
i; yz%Ug accruing profit 应累算的利润
-^C;WFh8) accumulated fiscal reserve 累积财政储备
#[J..i/h accumulated profit 累积利润；滚存溢利
AX[/S8|6 accumulated reserve 累积储备
G>cTqD6g T accumulation of surplus income 累积收益盈余
`lr\V;o! acquired assets 既得资产
Jg^t r>I~ acquisition 收购；购置；取得
}eBy
p acquisition cost 购置成本
3&_(D)+ acquisition expenses 购置费用
g=a-zg9LX acquisition of 100% interest 收购全部股权
""TRLs!:M acquisition of control 取得控制权
h% #@X d>. acquisition of fixed assets 购置固定资产
D7 A{*Tm acquisition of shell “买壳”
I9B B<~4o acquisition price 收购价
Bojm lVg act of God 天灾
r)ga{Nn,. acting partner 执事合伙人
+BmA4/P$ active market 买卖活跃的市场；交投畅旺的市场；旺市
df}B:?Ew. active partner 积极参与的合伙人
f yT! / active trading 交投活跃
Ii SO { actual circulation 实际流通
m_oBV|v{ actual cost 实际成本
852$Ui|I actual expenditure 实际开支；实际支出
.] 5&\ actual income 实际入息；实际收入；实际收益
N\mV+f3A@, actual market 现货市场
k?1cx Y s actual price 现货价；实际价格
%x L3 =4\ actual profit 实际利润
POx~m actual quotation 实盘；实际价位；实际报价
:Ruj;j actual year basis 按实际年度计算
jt;68SA
P actuals 实货
6]na#< actuarial investigation 精算调查
bSBI[S
actuarial principle 精算原则
,1QU actuarial report 精算师报告
CEt_wKz f Actuarial Society of Hong Kong 香港精算学会
|(Io(e actuarial valuation 精算师估值
\U p<m>3\ actuary 精算师
I5PaY.i ad referendum agreement 暂定协议；有待覆核的协定
5Gg`+o ad valorem duty 从价税；按值征税
-H {c@hl ad valorem duty system 从价税制
lAV6z%MmM ad valorem fee 从价费
dc"Vc 3) ad valorem tariff 从价关税
HA"LU;5>2J additional allowance 额外免税额
vBq 2JJAl additional amount for unexpired risk 未过期风险的额外款额
P6;L\9=H< additional assessable profit 补加应评税利润
luAhyEp additional assessment 补加评税
{P(IA2J'S additional commitment 额外承担
zaR~ f O additional commitment vote 额外承担拨款
(eG#JVsm9 additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
[K%J t additional dependent parent allowance 供养父母额外免税额
[JsQ/|=z additional provision 额外拨款
lLo FM additional stamp duty 附加印花税
XgU]Ktl additional tax 补加税罚款；补加税款
QfRt3\^` Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
ZJ u\ adjudged bankrupt 被裁定破产
O3B\K <l adjudicated bankrupt 裁定破产人
4LKOBiEM adjudication fee 裁定费；评定印花税额手续费；评估契据费
'^}l| ( adjudication of bankruptcy 裁定破产；宣告破产
Ch^Al 2)= adjudication of insolvency 裁定无力偿还债务
G,$RsP adjusted actual 经调整的实数；调整后的实数
%;9wToyK> adjusted current assets 经调整的流动资产；调整后的流动资产
|\Jpjm)? adjusted figure 经调整的数字；调整后的数额
:8Mp SvCV adjusted liabilities 经调整的负债；调整后的负债
AgO:"'c adjusted loss 经调整的亏损；调整后的亏损
/tx_I(6F?| 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
&&TQ0w&T adjusted profit 经调整的利润；调整后的利润
ad }^Dj/ adjusted surplus 经调整的盈余额；调整后的盈余额
b[VP"KZ ? adjusted value 经调整的价值；调整后的价值
.,UpI|b adjustment 调整；修订；理算〔保险〕
rEz=\yY^j' adjustment centre 调剂中心
W/xb[w9v adjustment lag 调整过程的时间差距；调整时差
l\jf]BHX' adjustment mechanism 调整机制
&nTB^MF adjustment of loss 亏损调整
*_3+ DF adjustment process 调整过程；调整程序
/k(0}g=\ adjustment range 调整幅度
:1=mNrg administered exchange rate 受管制汇率
Jc:*X4-' Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
.Mdxbs6.C administration expenses 行政费用
[u =b [( administration fee 手续费；行政费
-i7W|X" administration in bankruptcy 破产管理
4: 5 CnK administration order 遗产管理令
315Rk! {AJ administrator 管理人；遗产管理人
!2$O^
}6" administrator of the estate 遗产管理人
67')nEQ9 admission of debt 债项承认书
sR
~1J4 admission of proof 接纳债权证明
zT`LPs6T advance 放贷款项；垫付款项；预支款项；预付款项
K%$% 9y advance account 暂支帐目；预付款帐户
xsV(xk 4 advance compensation 预付补偿金
$yHlkd`Y advance from shareholder 股东垫款
s0qA8`Yu advance pending reimbursement 预支以待日后付还
2y v'DS advanced economy 先进经济体系
mf^(Tq[ advancement 预付；预付财产
)nTOIfP2 advances warrant 垫款令
mvlK ~c8 advancing 贷出
n"- cX) adverse balance 逆差
J*A<F'^F1 adverse exchange 逆汇
)!e-5O49r advertisement addressed to shareholders 在报章刊登的致股东通告
2Cj?k.Zk advice for collection 托收通知书
dEJ>8e8 advice of drawing 提款通知书；汇票通知书
%dKUB4 advice of payment 付款通知
,=R->~ J Advisory Committee [Securities and Futures Commission]
% )?$82=2 谘询委员会〔证券及期货事务监察委员会〕
VLkK6W.u Advisory Committee on Diversification 经济多元化谘询委员会
6ZR'1_i6i= affidavit 誓章；遗产申报誓章
+wgNuj0=* affidavit of no receipt 述明无收款的誓章
#p6#,PZ affiliate 联号；联营公司；附属公司
5<Xq7|Jt affiliated company 附属公司；联号；联营公司
&iId<.SiJ affirmation [estate duty] 非宗教式宣誓〔遗产税〕
CXb)k.L affordability 负担能力
lpj$\WI= African Development Bank [AfDB] 非洲开发银行
%koHTWT+ after-acquired property 事后取得的财产
` ` 6?;Y after-hours dealing 市后交易
b-;+&Rb after-tax profit 税后盈利；税后利润；税后溢利
B}C"Xc agency agreement 代理协议
V D<W agency expenses 代理机构的开支
0".pw; .} agency fee 代理费
F]0O4p~fl Agency Law 《代理法》
[x' xbQLGd agent 代理人；承销人
vB#&XK.aW agent of company 公司代理人
Cn[`] agent's fee 代理人费；经纪费
S 6 `4&0' aggregate 总计；总数；总体数字
Lg
sQz(- aggregate amount 总款额；总额
ZH~ T'Bg aggregate assets and liabilities 总体资产与负债
*U)!9 DvA aggregate at constant price 按固定价格计算的总体数字
~NMal]Fwx aggregate demand 总需求
]b-Z;Nce aggregate gross position 总持仓量
+ 79? } | aggregate limit 总限额
k]] (I<2 aggregate of salaries tax 合计薪俸税
F]q pDv aggregate performance 总体表现；总体业绩
&zynfj#o aggregate supply 总体供应
U(3{6^>Gc aggregate surplus 总盈余
GBGGV#_q'} aggregate total 整体总额
;SEH|_/ aggregate value 总值；合计价值
(sq4 aggregated basis 合计基准
CY <,p$ aggregated net chargeable income 合计应课税入息实额
o>';-} E aggregation 合并计算；合计；总和
2$jTj<.K aggregation of incomes of husband and wife 夫妇入息合并计算
!gWV4vC aggregation of property 财产的总和
a#nVRPU8m agio 差价；贴水
A_muuOIcI Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
hp@g iu7 Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
7xb z)FI 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
!=V>Dg mW Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
[ft#zxCJ 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
_O
Tqm5_ Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
Ayadvi(@P 《香港政府和大韩民国政府关于相互促进和保护投资协定》
s"*zyLUUo agreement for a settlement 授产协议
1NtN-o)N? agreement for assignment 转让协议
> t<FG2 agreement for sale 售卖协议；买卖协议
c8v+eyn agreement for sale and purchase 买卖协议
IX7< agreement for the payment of interest 支付利息协议
P%]li`56-c agreement for the repayment of money 还款协议
Ec y|l ; agreement of reinsurance 再保险协议
82WXgB> Agricultural Bank of China 中国农业银行
!=;^Grv> air passenger departure tax 飞机乘客离境税
KDhr.P.~ Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
w*Vf{[a' airport tax 机场税
uHkL$}C alcohol duty 酒精税
U+3,(O alienation 让与；让渡；转让
G9TK)Nz alimony 生活费；赡养费
2M3.xUS All Ordinaries Index [AOI] 所有普通股指数
++W_4 B! all risks 全险；综合险
n4h@{Xg All Sales Record for Stock Market 《股票市场成交报告》
}xJ9EE*G/ Allied Capital Resources Limited 新联财务有限公司
Uvgv<OR`_ all-items index [Consumer Price Index] 总指数〔消费物价指数〕
5 P9hm[ allocation letter 拨款信件
c{Nk"gEfRA allocation of fund 分配款项；预留款项
yQ?N*' }$ allocation of profit 利润分配；溢利分配
<.s=)}'`P allocation warrant 拨款令
/%\E2+6 allotment 分配；配股
X3NHQMI allotment notice 股份配售通知；配股通知
{w$1_GU allotment of shares 股份分配
7SE\(K=<% allowable 可获宽免；免税的
I83ZN] allowable business loss 可扣除的营业亏损
*-(J$4RNz allowable expenses 可扣税的支出
n_Px=s!1p@ allowance 免税额；津贴；备抵；准备金
>wS52ng allowance for debts 债项的免税额
~@S5*(&8 allowance for depreciation by wear and tear 耗损折旧免税额
( {ad s_l allowance for funeral expenses 殡殓费的免税额
XO~xbG7>gZ allowance for inflation 为通货膨胀而预留的款项；通胀准备金
g Q %'2m+ allowance for repairs and outgoings 修葺及支出方面的免税额
yd 2v _ allowance to debtor 给债务人的津贴
3/RmJ `c{ alteration of capital 资本更改
;aExEgTq alternate trustee 候补受托人
wXIsc; amalgamation 合并
/-TJtR4> ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
,i lVt ambit of charges 征税范围；收费范围
?dP3tLR amended valuation 经修订的估值
`c ~Va/Yi American Commodities Exchange 美国商品交易所
x_CB'Rr6 American Express Bank Limited 美国运通银行
(.-3q;)6 American Stock Exchange 美国证券交易所
Nc:, [8{l amortization 摊销
/-Y*V *E amount due from banks 存放银行同业的款项
W2G`K+p amount due from banks abroad 存放海外银行同业的款项
al$G OMi amount due from holding companies 控股公司欠款
55 )!cw4 amount due from local banks 存放本港银行同业的款项
<*E{z r& amount due to banks 银行同业的存款
.|}ogTEf amount due to banks abroad 海外银行同业的存款
R ,-y amount due to holding companies 控股公司存款
8'Sw?FbVA/ amount due to local banks 本港银行同业的存款
.%j&#(! amount due to outport banks 外埠银行同业的存款
?sWPx!tU amount for note issue 发行纸币的款额
r+-KrO' amount of bond 担保契据的款额
X m`jD'G amount of consideration 代价款额
-K hXb amount of contribution 供款数额
h~ )oiT2v amount of indebtedness 负债款额
4vq,W_n.hQ amount of principal of the loan 贷款本金额
xwh H_[ amount of rates chargeable 应征差饷数额
2qLRcA=R amount of share capital 股本额
) E.KB6 amount of sums assured 承保款额
/~)v ma1< amount of variation 变动幅度
rs2G{a amount of vote 拨款数额
+e+hIMur amount payable 应付款额
-e_ IDE amount receivable 应收款额
_IBI x \F Amsterdam Stock Exchange 阿姆斯特丹证券交易所
;|Id g"2 analysis 分析
x a#0y ancillary risk 附属风险
o6,$;-?F_ annual account 周年帐目；周年帐目报表；年度决算；年结
jE|Ju:}& annual accounting date 年结日期
D[ U[ D annual allowance 每年免税额；年积金；年度津贴；年津
- ?_aYJ annual balance 年度余额
3CK4a,]Dm annual disposable income 每年可动用收入
H6X]D"Y, annual estimates 周年预算
Ve #VGlI annual fee 年费
Vui5Z K annual general meeting 周年大会
9AK<<Mge. annual growth rate 年增率；每年增长率
yb*P&si5bY annual long-term supplement 长期个案每年补助金
?3~]H annual pensionable emolument 可供计算退休金的年薪
S7&w r@ annual report 年报
P - 0 Annual Report on the Consumer Price Index 《消费物价指数年报》
9r=@S annual return 周年报表；周年申报表；每年报税表格
ik f!7-, Annual Return Rules 《周年报表规则》
W8+Daw1Nr annual review of consumer prices 每年消费物价回顾
,=whwl "tA annual roll-forward basis 逐年延展方式
fYU/Jn# annual salary 年薪
OBaG'lrZy annual statement 年度报表；年度决算表
k0~mK7k Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
&0Yv* ,4] annuitant 年金受益人
]v j=M-:+ annuity 年金
F * " annuity contract 年金合约
#ak2[UOT annuity on human life 人寿年金
i lk\&J~I antecedent debt 先前的债项
Q= IA|rN ante-dated cheque 倒填日期支票
G&$+8 r anticipated expenditure 预期开支
]o`qI#{R~R anticipated net profit 预期纯利
~&B{"d anticipated revenue 预期收入
CKwrE ]h anti-inflation measure 反通货膨胀措施
HEH Tj,T anti-inflationary stance 反通货膨胀立场
IH8^ fyQ` apparent deficit 表面赤字
M7!>-P apparent financial solvency 表面偿债能力
,DsqKXSU apparent partner 表面合伙人
rKEi1b application for personal assessment 个人入息课税申请书
+>mbBu!7 application of fund 资金应用
Lsv[@Rl application to release as liquidator and to destruct the books of accounts and documents
]Tk 3@jw+b 申请免除清盘人职务及毁灭帐簿与文件
?n<b:oO appointed actuary 委任精算师
I:l<t* appointed auditor 委任核数师；委任审计师
2 Pn appointed trustee 委任的受托人
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:st0 appointer 委任人
9SF2 apportioned pro rata 按比例分摊
l]D?S]{a apportionment 分配；分摊
SQx%CcW9d Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
bE:oF9J? apportionment formula 分摊方程式
`_Iy8rv:P apportionment of estate duty 遗产税的分摊
_|qJ)g D[ appraisal 估价；评估
\x?q!(;G2 appreciable growth 可观增长
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/J,r appreciable impact 显着影响
b y; %k/ appreciable increase 可观增长
\ cmt'b appreciation 增值；升值
B@g 0QgA appreciation against other currencies 相对其他货币升值
G;:n*_QXE appreciation of the exchange value of Hong Kong dollar 港元汇值上升
1M+o7HO.mG appreciation tax 增值税
epM;u appropriation 拨款；拨用；拨付
/.{4
KW5 appropriation account 拨款帐目
oe,I vnt Appropriation Bill 拨款法案
#G2~#\ appropriation-in-aid system 补助拨款办法
(#x <qi,T approved assets 核准资产
.w=( G approved basket stock 认可一篮子证券
Y/cnj n approved budget 核准预算
}pOL[$L approved charitable donation 认可慈善捐款
W FVx7 approved charitable institution 认可慈善机构
; mH O# approved currency 核准货币；认可货币
6)63Yp( approved estimates 核准预算
[r,a0s approved estimates of expenditure 核准开支预算
fa7Z=:a G approved overseas insurer 核准海外保险人
s&:LY"[` approved overseas trust company 核准海外信托公司
L&V;Xvbu% approved pooled investment fund 核准汇集投资基金
70bI}/u approved provident fund scheme 认可公积金计划
d l_ h0 approved provision 核准拨款
x_Zi^ ] approved redeemable share 核准可赎回股份
NH&/= approved regional stock 认可地区性证券
3db ,6R approved retirement scheme 认可退休金计划
Sc03vfmo"N approved subordinated loan 核准附属贷款
}z{2~ 0, arbitrage 套戥；套汇；套利
l_tr ,3_w arbitrageur 套戥者；套汇者
\HX'^t` arbitrary amount 临时款项
W"
>[sn| arrangement 措施；安排；协定
Za68V/Vj arrears 欠款
y)iT-$bQ arrears of pay 欠付薪酬
$D{ KXkrd arrears of revenue 逾期未收税款；逾期未收的帐项
*Kj*| >) articles of association 组织章程；组织细则；组织章程细则
c\"t+/Z Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
K%AbM#o< ascertainment of profit 确定利润
#x-@ >{1k& "Asia Clear" “亚洲结算系统”
1@Abs Asia Commercial Bank Ltd. 亚洲商业银行有限公司
+vOlA#t%Z Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
w#]> Nf Asian Development Fund [ADF] 亚洲发展基金
k "_i7 Asian dollar bond 亚洲美元债券
:lj1[q:Y> Asian dollar market 亚洲美元市场
Y_m/? [: Asian dollar rate 亚洲美元利率
A&EVzmj-+X Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
n y# ?^.1 Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
$:IOoS|e asked price 沽盘；喊价；索价；卖方报价
H",w$$e F assessable income 应评税入息
$n_'# m2LE assessable loss 应评税亏损
2R9AYI assessable profit 应评税利润
533n
z8&9@ assessable value 应评税值
J2A+x \{< assessed profit 估定利润
k#mQLv assessed value 经评估价值
1>hY!nG h assessment 评税；评定；估价；评税单
y/U(v"'4U assessment number 评税编号；估价编号
_dOR- < assessment of additional tax 补加税评税
fik*-$V` assessment of performance 业绩评估；实绩评价
1k-YeQNe Assessor 评税主任
VB
53 n' asset price bubbles 资产价格泡沫
h'*>\eC6 asset-backed securities 具资产保证的证券
c@H_f assets accretion 资产增值
;',hwo_LBf assets and liabilities 资产与负债
7{<:g! assets betterment statement 资产递增表；资产改进表
#E3 5%7* assets lending 实物放款；有抵押贷款
.m--# r assets of the company passing on the death 死者去世时转移的公司资产
! 6y< jJ> assets pledged as security for liabilities 用作负债抵押的资产
0 *!CJ;%N assets portfolio 资产投资组合
] 2O52r assets price 资产价格
dkTewT6' assets quality 资产质素
M"cB6{st[ assets realization 资产变现
Jj BG9Rp{ assets refinancing arrangement 资产再集资安排
Py^ _:: assets securitization 资产证券化
k?(x}IZdG assets situated outside Hong Kong 在香港以外地方的资产
yCznRd}J assets stripping 削减资产；拆卖资产
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y%VF assets value 资产值
@9-/p^n1 assignee 承让人
2.''Nt6| assignment 转让；转让书；转让契
y X%q7ex assignment of interest 权益转让
h)S22 3[ assignment of letters patent and trade mark 专利证书及商标转让
Md!L@gX6< assignment of property 物业转让；物业转让书
b|
e7mis@ assignment right 转让权
yGGQ;!/ assignor 转让人
K@uUe3 associate 有联系的人；有关连人士；相联者；合伙人；联系人
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6o Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
E?$|`<o{|` associate member 附属会员
%:61@< associated body corporate 相联法人团体
tE&@U$0>o associated company 相联公司；联属公司
nR%ASUx:Y associated corporation 相联法团
w[`2t{^j Association of Chartered Certified Accountants [ACCA] [United Kingdom]
,'=Tf=wq 公认会计师公会〔英国〕
sK1YmB :~a Association of Futures Exchange Brokers 香港期货经纪协会
oWCy%76@ Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
4sU*UePr association of underwriters 承保人组织
2hZ>bg assumption of control 接管
KDx~ ^OO assurance 担保；保险；转易；转易书
j_=A)B? assurance of interest 权益的转易
B 4s^X`?z at 19XX price 按一九ＸＸ年价格计算
$raxf80A at a discount 按赔价计算；按贴水价格计算；打折扣
t9zPUR at a premium 按溢价计算；按升水价格计算
Vz=ByyC at call 通知付款；按通知
82w;}(! at constant market price 按固定市价计算
lr >:S at constant price 按固定价格计算
Xz/5 Wis4 at cost 按成本计算
.I~#o$6 at current market price 按当时市价计算；按现时市价计算
ZkbaUIQ at current price 按当时价格计算；按现时价格计算
Gk"o/]Sf at factor cost 按要素成本计算；按生产要素成本计算
PwF
1Pr`r at money-of-the-day price 按付款当日价格计算
<d2?A}< at or better 按指定或较佳价位〔买卖指令〕
CcF$?07 i at par 按面值计算；平价
uJBs 3X at sight 见票即付
DV={bcQ at the close 按收市盘
U`{'-L. at the opening 按开市盘
n-HQk7=mQ attestation 见证；见证条款
T {9pN f- at-the-money option 平价期权
q_0So} attorney 受权人；受托代表人
;3\oU$' attornment 新拥有人承认书
E;$;g#ksf attributable profit 可归属利润
BQ X 6Q< attributable share value 可归属股份价值
nIRJ5|G( Auckland Stock Exchange 奥克兰证券交易所
! v^{n+ auction 拍卖
zDEX `~c auctioneer 拍卖商
J<p.J3I audit 审计；核数
5AX
AIP n) Audit Commission 审计署
7'c ;$~ Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
uc.dtq! 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〕
B=0U^wL audit review 帐目审查
MCPVql`+`q Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
}}R?pU_ audited account 审计帐目；经审计的帐目
8 $!&D&v audited annual account 经审计的周年帐目
Xv1 SRP# audited balance sheet 经审计的资产负债表
|@ 84l auditor 核数师；核数主任；审计师
@D?KS;# auditor's certificate 核数师证明书；审计师证明书
Z&f@)j auditor's report 核数师报告；审计师报告
|2i=oX(r| Aussie bond 澳元债券
*w H.]$ austerity budget 紧缩预算
qh|t}#DrR Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
vb o| q [z Australia All Ordinaries Index 澳洲所有普通股票指数
e (e_p# Australian Dollar [AUD] 澳元
^M:Y$9r_s Australian Options Market 澳大利亚期权市场
\&{a/e2:S Australian Securities Commission 澳洲证券事务监察委员会
,M4G_ U[ Australian Society of Certified Practising Accountants 澳洲执业会计师公会
UN
FQ`L Australian Stock Exchange 澳大利亚证券交易所
fX
^h O+f Austrian Schilling [ATS] 奥地利先令
E{Kc$,y authentication 认证；鉴证
(D.B'V#> authority to purchase 委托购买证；委购书
Yk;-]qi7 authorization 认可；核准；授权；授权书
)bd)noZi authorization by direction 指示授权
{7'Evfn) authorization by instruction 指令授权
~CtLSyB authorization by warrant 令状授权
0XcH authorization of unit trust 单位信托的认可
wjq;9%eXk authorized agent 指定代理人
&["s/!O1 R authorized capital 法定资本
e9LP!"@EY authorized clerk 出市员
# N v^ F authorized dealer 认可交易商
8 vp*U authorized financial institution 认可财务机构
s6DmZ ^Y% authorized fund 认可基金
3j I
rB% authorized fund house 获授权的基金公司；认可基金公司
; ,vGw <|o authorized institution 认可机构
z[cs /x authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
-ho%9LW%| authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
? M/H{ authorized insurer 获授权保险人；获认可承保人
!J6;F}Pd/ authorized investment 特准投资项目
bwC~ authorized person 获授权人
<M
y+!3\A authorized representative 获授权代表
hf JeVT-/v authorized share capital 法定股本
xg;o<y KF automated quotation system 自动报价系统
rW P
-Rm Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
} SNZl`> 自动交易系统〔香港期货交易所有限公司〕
eT'Z;ZO automatic adjustment mechanism 自动调整机制
9hTzi+'S automatic adjustment system 自动调整系统
f`gs/R Automatic Clearing House 自动票据交换所
j; MQ_?"iN automatic exchange rates accumulation system 自动化汇率累集系统
=d*5TyAcu Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
9n# lDL O automatic teller machine [ATM] 自动柜员机
NimW=X;c autopay 自动转帐
R PB%6z$ available assets 可用资产
x+;a2yE~ available fiscal reserve 现存财政储备
(
kKQs" ) available profit 可用利润
tKX +eA] Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
lz [s average 平均；平均数；海损
fvi8+3A& average basic salary 平均基本薪金
F1q6
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;ztt*py average cost 平均成本
_C%:AFPP> average cost of land production 增辟土地平均成本
%K[u average daily turnover 平均每日成交额
c-y`Hm2" average daily wage rate 平均每日工资率
s# 9*`K average expenditure pattern 平均开支模式
fZtuP1- 4 average growth rate 平均增长率
,+>JQ82 average net fixed assets 固定资产平均净值
TF %MO\! average of relatives 相对价格平均数
6Bf aB: average price 平均价格
ccY! OSae average propensity to consume 平均消费倾向；一般消费倾向
y,xJ5BI$ average propensity to save 平均储蓄倾向；一般储蓄倾向
v;o/M6GL5 average rate 平均率
XCd[<\l average revenue 平均收入；平均收益
d=DQS>Nz average stock 平均库存；平均存货
u Wxl\+_i average yearly rent 平均年租
i}gsxq% avoidance of double taxation 避免双重课税
Tl!}Rw~Pg avoidance of tax 避税
