A:
4EXB;[ ] A share Ａ股；甲类股份
' qArf abatement of tax 减税；减扣免税额
=\,uy8HX ABN AMRO Bank N.V. 荷兰银行
zP:cE above-the-line expenditure 线上项目支出；经常预算支出
FYb3 4LY above-the-line receipt 线上项目收入；经常预算收入
C@Nv;;AlU ABSA Asia Limited 南非联合亚洲有限公司
+&X%<S
W absolute change 绝对数值变更
-w;(cE absolute expenditure 实际开支
6oinidB[l absolute guideline figure 绝对准则数字
WEa2E?* absolute interest 绝对权益
Xt{*N-v\ absolute order of discharge 绝对破产解除令
F,GN[f- absolute profit margin 绝对利润幅度
4D$;KokZ absolute value 实值；绝对值
tM,%^){p$ absolutely vested interest 绝对既得权益
Q\Gq|e* absorbed cost 已吸收成本；已分摊成本
9Ew7A(BG_3 absorption 吸收；分摊；合并
[xfaj'j=@ absorption rate 吸收率；摊配率；分摊率
ewuXpv%vwW ACB Finance Limited 亚洲商业财务有限公司
~1 *A acceptable form of reciprocity 合理的互惠条件
`gpQW~*R-; acceptable rate 适当利率；适当汇率
q8Nn%o=5V acceptance agreement 承兑协议
\ A%eG& acceptance for honour 参加承兑
FP#FB$eP
acceptor 承兑人；接受人；受票人
C{Asp acceptor for honour 参加承兑人
!ph" mf$-
accident insurance 意外保险
(>=7ng^ Accident Insurance Association of Hong Kong 香港意外保险公会
2/36dGFH accident insurance scheme 意外保险计划
0Rz(|jl bS accident year basis 意外年度基准
~gI{\iNF/ accommodation 通融；贷款
"o&HE@t accommodation bill 通融票据；空头票据
n;8 '`s accommodation party 汇票代发人
[ U8$HQ+x account balance 帐户余额；帐户结余
1z*kc)=JF8 account book 帐簿
6yu]GK} es account collected in advance 预收款项
"BKeot[""p account current book 往来帐簿
sVoW =4V8 account of after-acquired property 事后取得的财产报告
{kLGWbo|Q account of defaulter 拖欠帐目
D6~+Y~R account payable 应付帐款
8L5!T6+D& account payee only [A/C payee only] 只可转帐；存入收款人帐户
Q<6P. PTya account receivable 应收帐款
?X9]HlH account receivable report 应收帐款报表
Cs@ +r account statement 结单；帐单；会计财务报表
H@l}[hkP account title 帐户名称；会计科目
>Z Ke accountant's report 会计师报告
S'U@X Accountant's Report Rules 会计师报告规则
\OC6M ` / accounting and auditing procedure 会计与审计程序；会计与核数程序
p O~c<d}b Accounting Arrangements 《会计安排》
.> Z,uT^A accounting basis 会计基础
F?u^" }%Fc accounting by Official Receiver 破产管理署署长呈交的帐目
y^Vw`-e Accounting Circular 《会计通告》
Nt:8og k/ accounting class 会计类别
kax\h accounting date 记帐日期；会计结算日期
Jqr)V2Y accounting for money 款项核算
_M,l Q~ Accounting Officer 会计主任
9
L?;FY)_ accounting period 会计报告期；会计期
Qn:kz* : accounting policy 会计政策；会计方针
P zZZ>7_6S accounting practice 会计惯例
Y &*x4&Lb accounting principle 会计准则
G",.,Px accounting record 会计记录
K?u(1 accounting report 会计报告
+m,!e*g Accounting Services Branch [Treasury] 会计事务部〔库务署〕
?@R")$ Accounting Society of China 中国会计学会
p|XAl ia accounting statement 会计报表
8I+d)(: accounting system 会计制度；会计系统
g):]' accounting transaction 会计事项；帐务交易
]Z4zF"@ accounting treatment 会计处理
R^MiP|?ZH accounting year 会计年度
C+K =[ accretion 增值；添加
.G>t72DpU accrual 应计项目；应累算数目
=y%rG :! accrual basis 应计制；权责发生制
VY+>=! accrual basis accounting 应计制会计；权责发生制会计
!asqr1/ accrue 应累算；应计
5IqQ |/m<6 accrued benefit 应累算利益
fT
Y/4( accrued charges 应计费用
!q4x~G0d accrued cumulative preference share dividend 应累算的累积优先股股息
W9J1= accrued expenses 应累算费用
pKJ K9@Ad accrued interest payable 应付利息；应计未付利息
LD (C\ accrued interest receivable 应收利息；应计未收利息
V/"}k u accrued right 累算权益
TSL9ax4j accruing profit 应累算的利润
7\/5r. accumulated fiscal reserve 累积财政储备
znZ7*S >6\ accumulated profit 累积利润；滚存溢利
~# 7wdP accumulated reserve 累积储备
beZ(o ?uK accumulation of surplus income 累积收益盈余
UQd6/mD`e acquired assets 既得资产
no Nm^hFL acquisition 收购；购置；取得
q]<x Mg#nu acquisition cost 购置成本
,
fb(
WY acquisition expenses 购置费用
*/ OI *{ Q acquisition of 100% interest 收购全部股权
%8 5Icg acquisition of control 取得控制权
:#="% acquisition of fixed assets 购置固定资产
L>Jd7; = acquisition of shell “买壳”
MonS hIz
acquisition price 收购价
F fM nul act of God 天灾
])y{BlZ acting partner 执事合伙人
zW4 O4b$T active market 买卖活跃的市场；交投畅旺的市场；旺市
R[A5JQ$[ active partner 积极参与的合伙人
[cU ,!={ active trading 交投活跃
;?IT)sNY actual circulation 实际流通
`Y3( ~~YGn actual cost 实际成本
}qC SS <a actual expenditure 实际开支；实际支出
~%y\@x7I actual income 实际入息；实际收入；实际收益
P g^ h,2h actual market 现货市场
#iis/6" actual price 现货价；实际价格
IlLn4Iw actual profit 实际利润
zTCP )x actual quotation 实盘；实际价位；实际报价
zp=!8 Av actual year basis 按实际年度计算
'M'w,sID actuals 实货
R Td^ImV actuarial investigation 精算调查
IG.f=+<0 actuarial principle 精算原则
6 ,N6jaW actuarial report 精算师报告
M% =P)cC Actuarial Society of Hong Kong 香港精算学会
]TK=>;& actuarial valuation 精算师估值
3n(*E_n actuary 精算师
t&c&KFK)I& ad referendum agreement 暂定协议；有待覆核的协定
pZ+j[! ad valorem duty 从价税；按值征税
vC9@,[ ad valorem duty system 从价税制
Q5E:|)G ad valorem fee 从价费
+cfziQ$' ad valorem tariff 从价关税
++92:decM additional allowance 额外免税额
#q4*]qGHm additional amount for unexpired risk 未过期风险的额外款额
=B5E0x additional assessable profit 补加应评税利润
0B3 Q Vbp' additional assessment 补加评税
C;#" td additional commitment 额外承担
L :U4N* additional commitment vote 额外承担拨款
^o%_W0_r additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
e)pT C97^L additional dependent parent allowance 供养父母额外免税额
/GsrGX8 additional provision 额外拨款
;9rTE|n additional stamp duty 附加印花税
jmW^`%;7 additional tax 补加税罚款；补加税款
~Q!~ eTw Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
` *9EKj adjudged bankrupt 被裁定破产
|Is'- g! adjudicated bankrupt 裁定破产人
irFc}.dI adjudication fee 裁定费；评定印花税额手续费；评估契据费
a%[q
|oyR adjudication of bankruptcy 裁定破产；宣告破产
)|T`17- adjudication of insolvency 裁定无力偿还债务
:{CFTc5:A adjusted actual 经调整的实数；调整后的实数
'\4fU% adjusted current assets 经调整的流动资产；调整后的流动资产
\8_V(lU
adjusted figure 经调整的数字；调整后的数额
ABWb>EZ 8 adjusted liabilities 经调整的负债；调整后的负债
J'7 y
adjusted loss 经调整的亏损；调整后的亏损
Pe,;MP\2 adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
5 LMj!)3 adjusted profit 经调整的利润；调整后的利润
3 bH5C3(u adjusted surplus 经调整的盈余额；调整后的盈余额
7jezw'\=~ adjusted value 经调整的价值；调整后的价值
)l2P}k7`
adjustment 调整；修订；理算〔保险〕
8*k oxS adjustment centre 调剂中心
G^" H*a adjustment lag 调整过程的时间差距；调整时差
BD1K H; adjustment mechanism 调整机制
eJf>"IF- adjustment of loss 亏损调整
&|,s{?z2 adjustment process 调整过程；调整程序
%<S7 adjustment range 调整幅度
5`UJouHi administered exchange rate 受管制汇率
;qVG
\wQq Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
~|=rwDBZ8l administration expenses 行政费用
R"Y?iZ ed3 administration fee 手续费；行政费
jlRS:$|R0 administration in bankruptcy 破产管理
GEi
MmH? administration order 遗产管理令
vU9~[I`^p administrator 管理人；遗产管理人
}wkaQQh administrator of the estate 遗产管理人
iQj2UTds3 admission of debt 债项承认书
(1y='L2rj admission of proof 接纳债权证明
W8uVd zQ advance 放贷款项；垫付款项；预支款项；预付款项
%Q E5<2k advance account 暂支帐目；预付款帐户
8 DL hk advance compensation 预付补偿金
4^ MSX+zt advance from shareholder 股东垫款
tBTJmih" advance pending reimbursement 预支以待日后付还
,#
i ZS& advanced economy 先进经济体系
;E2~L advancement 预付；预付财产
(.oaMA"B advances warrant 垫款令
T:)% P6/ advancing 贷出
._K$0U ! adverse balance 逆差
RR'(9QJ$ adverse exchange 逆汇
E~69^ cd advertisement addressed to shareholders 在报章刊登的致股东通告
0Ts!(b]B advice for collection 托收通知书
s9:%s*$u advice of drawing 提款通知书；汇票通知书
zK /f$} advice of payment 付款通知
^OjvL6 A/p Advisory Committee [Securities and Futures Commission]
%d-`71|lG^ 谘询委员会〔证券及期货事务监察委员会〕
:D^ Y? Advisory Committee on Diversification 经济多元化谘询委员会
CMKhS,,o affidavit 誓章；遗产申报誓章
9M0d+:YJ affidavit of no receipt 述明无收款的誓章
7Ff?Ysr affiliate 联号；联营公司；附属公司
Ahd\TH affiliated company 附属公司；联号；联营公司
G/%Ubi6% affirmation [estate duty] 非宗教式宣誓〔遗产税〕
B^Bbso'{1 affordability 负担能力
k{qLkcOg= African Development Bank [AfDB] 非洲开发银行
\ j
x0ZHR after-acquired property 事后取得的财产
@!- a R u after-hours dealing 市后交易
_H/67dcz, after-tax profit 税后盈利；税后利润；税后溢利
J(&Gmk9& agency agreement 代理协议
dRM5urR6, agency expenses 代理机构的开支
sk\_[p agency fee 代理费
0JrK/Ma3 Agency Law 《代理法》
AAdD\ %JZ agent 代理人；承销人
2Z-,c;21 agent of company 公司代理人
p( HyRCH agent's fee 代理人费；经纪费
7rJ9
}/<I aggregate 总计；总数；总体数字
[ArO$X3\ aggregate amount 总款额；总额
kYmo7 aggregate assets and liabilities 总体资产与负债
v s w7| aggregate at constant price 按固定价格计算的总体数字
Skr iX\p aggregate demand 总需求
s?~8O|Mu' aggregate gross position 总持仓量
f^yw W[dF aggregate limit 总限额
/H.(d 4C aggregate of salaries tax 合计薪俸税
^,~N7` aggregate performance 总体表现；总体业绩
T:dX4=z aggregate supply 总体供应
Y+OYo I aggregate surplus 总盈余
<XY;fhnB aggregate total 整体总额
Iy6p >z| aggregate value 总值；合计价值
T&mbXMN aggregated basis 合计基准
e%'z=%( aggregated net chargeable income 合计应课税入息实额
T^ +1rG aggregation 合并计算；合计；总和
q!9^#c aggregation of incomes of husband and wife 夫妇入息合并计算
h<Jc;ht aggregation of property 财产的总和
tu7+LwF7 agio 差价；贴水
= ]WW'~ Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
@-}D7? Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
QR|XV%$ 《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》
A4}JZi6@ Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
IsWcz+1n 《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》
n=;';(wR[ Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
`X3Xz! 《香港政府和大韩民国政府关于相互促进和保护投资协定》
Rd .U;> agreement for a settlement 授产协议
J.*[gt%O| agreement for assignment 转让协议
)A"ZV[eOoQ agreement for sale 售卖协议；买卖协议
XX*'N+ agreement for sale and purchase 买卖协议
e!.7no agreement for the payment of interest 支付利息协议
rL.<Z@ - agreement for the repayment of money 还款协议
^l&nB . agreement of reinsurance 再保险协议
B-B?Ff> Agricultural Bank of China 中国农业银行
g"TPII$ air passenger departure tax 飞机乘客离境税
:QxL 9&" Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
D$Kz9GVZq airport tax 机场税
YG -Z.{d5Z alcohol duty 酒精税
iLjuE)6-$ alienation 让与；让渡；转让
d3\OHkM0^ alimony 生活费；赡养费
t5I^1u6 All Ordinaries Index [AOI] 所有普通股指数
]u\ ` all risks 全险；综合险
C+X)">/+L All Sales Record for Stock Market 《股票市场成交报告》
7=$+k]U8 Allied Capital Resources Limited 新联财务有限公司
l6', all-items index [Consumer Price Index] 总指数〔消费物价指数〕
Y] D7i?3N allocation letter 拨款信件
3D]2$a_d allocation of fund 分配款项；预留款项
*(@L+D0N allocation of profit 利润分配；溢利分配
M@',3 allocation warrant 拨款令
jc$ {.?m allotment 分配；配股
._8xY$l$ allotment notice 股份配售通知；配股通知
aW52.X z%8 allotment of shares 股份分配
j|3g(_v4W allowable 可获宽免；免税的
o+]Y=r2 allowable business loss 可扣除的营业亏损
M"k3zK, allowable expenses 可扣税的支出
D{ Hh#x8Y allowance 免税额；津贴；备抵；准备金
#
q0 Ub- allowance for debts 债项的免税额
7}2sIf[I allowance for depreciation by wear and tear 耗损折旧免税额
Dq0-Kf,^ allowance for funeral expenses 殡殓费的免税额
(#!(Q)
] allowance for inflation 为通货膨胀而预留的款项；通胀准备金
Pm qx ; allowance for repairs and outgoings 修葺及支出方面的免税额
<`oCz Q1 allowance to debtor 给债务人的津贴
+Q@/F~1@6@ alteration of capital 资本更改
EX+={U|ua$ alternate trustee 候补受托人
,\\%EZ %a amalgamation 合并
2r PcNh9 ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
]+ ^;vc 1r ambit of charges 征税范围；收费范围
s_S<gR amended valuation 经修订的估值
v_?s1+w American Commodities Exchange 美国商品交易所
owfp^hla American Express Bank Limited 美国运通银行
B2ek&<I7N American Stock Exchange 美国证券交易所
0A)
Vtj$ amortization 摊销
I$3"|7[n amount due from banks 存放银行同业的款项
xI/ {)I1f amount due from banks abroad 存放海外银行同业的款项
zbF:R[ ) amount due from holding companies 控股公司欠款
^yEj]]6 amount due from local banks 存放本港银行同业的款项
4jC4X * amount due to banks 银行同业的存款
>%PL_<Vbv amount due to banks abroad 海外银行同业的存款
~z XG<}n amount due to holding companies 控股公司存款
UFzM# amount due to local banks 本港银行同业的存款
]7 XkijNb amount due to outport banks 外埠银行同业的存款
lpM>}0v amount for note issue 发行纸币的款额
w^:V."}-$ amount of bond 担保契据的款额
>!HfH(is\ amount of consideration 代价款额
3s+<
amount of contribution 供款数额
*` @XKK amount of indebtedness 负债款额
%a)0?U amount of principal of the loan 贷款本金额
aTL8l.c 2 amount of rates chargeable 应征差饷数额
CjC'"+[w amount of share capital 股本额
p=mCK@ amount of sums assured 承保款额
v!pj v% amount of variation 变动幅度
1Pw(.8P amount of vote 拨款数额
s2(w#n) amount payable 应付款额
}[=xe(4]D amount receivable 应收款额
Mp^OL7p^^ Amsterdam Stock Exchange 阿姆斯特丹证券交易所
7/p J6> analysis 分析
QK``tWLIg7 ancillary risk 附属风险
p]1yd;Jt annual account 周年帐目；周年帐目报表；年度决算；年结
Ef,7zKG annual accounting date 年结日期
v -|P_O&z annual allowance 每年免税额；年积金；年度津贴；年津
%v`-uAy : annual balance 年度余额
h a,=LV annual disposable income 每年可动用收入
4."o.:8x annual estimates 周年预算
U- *8%>Qp annual fee 年费
n, Yr!W:h
annual general meeting 周年大会
]RJ b ; annual growth rate 年增率；每年增长率
Q}=W>|aE. annual long-term supplement 长期个案每年补助金
cKi^C annual pensionable emolument 可供计算退休金的年薪
DJD ]aI annual report 年报
J A SR Annual Report on the Consumer Price Index 《消费物价指数年报》
*D0 9P% annual return 周年报表；周年申报表；每年报税表格
[0tf Y0 Annual Return Rules 《周年报表规则》
!%Hl#Pv} annual review of consumer prices 每年消费物价回顾
c5wkzY h annual roll-forward basis 逐年延展方式
3x(MvW30Lg annual salary 年薪
/]MB 6E7& annual statement 年度报表；年度决算表
%0~wtZH_! 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
*1o+o$hY2 annuitant 年金受益人
n ]6
0 annuity 年金
$_URXI annuity contract 年金合约
+GYI 2 annuity on human life 人寿年金
N?2 #YTjR antecedent debt 先前的债项
evg 7d ante-dated cheque 倒填日期支票
4U! .UNi anticipated expenditure 预期开支
"z#?OV5 anticipated net profit 预期纯利
cyHak u+ anticipated revenue 预期收入
+/~\ b/ anti-inflation measure 反通货膨胀措施
].<sAmL^ anti-inflationary stance 反通货膨胀立场
#<tWY E apparent deficit 表面赤字
jL7MmR#y5" apparent financial solvency 表面偿债能力
S$lmEJ_ apparent partner 表面合伙人
<igx [2X application for personal assessment 个人入息课税申请书
fw:^Lyn9$ application of fund 资金应用
\@}$Wjsl application to release as liquidator and to destruct the books of accounts and documents
0r$hPmvv8 申请免除清盘人职务及毁灭帐簿与文件
4xAlaOw5M appointed actuary 委任精算师
TOPPa?=vk appointed auditor 委任核数师；委任审计师
F~Z 0 appointed trustee 委任的受托人
[K)1!KK,L appointer 委任人
H/@M apportioned pro rata 按比例分摊
,@'){V apportionment 分配；分摊
LD ~uI Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
QIMv9; apportionment formula 分摊方程式
+U_-Lq ) apportionment of estate duty 遗产税的分摊
\ xO2WD appraisal 估价；评估
X!+Mgh6 appreciable growth 可观增长
5%Fn^u: appreciable impact 显着影响
S X?$H~A appreciable increase 可观增长
"{ QHWZ appreciation 增值；升值
Nh\8+v*+{ appreciation against other currencies 相对其他货币升值
DKVt8/vq appreciation of the exchange value of Hong Kong dollar 港元汇值上升
{DXZ}7w:v appreciation tax 增值税
yu?s5 appropriation 拨款；拨用；拨付
"< . appropriation account 拨款帐目
I>8 @=V~ Appropriation Bill 拨款法案
ndCS<ojcBP appropriation-in-aid system 补助拨款办法
= C'e1=] approved assets 核准资产
n0 _Az2 approved basket stock 认可一篮子证券
z$BnEd.y=: approved budget 核准预算
1=q?#PQ approved charitable donation 认可慈善捐款
/o1)ZC$ approved charitable institution 认可慈善机构
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2b approved currency 核准货币；认可货币
oCd OC5 approved estimates 核准预算
_ !^FW% approved estimates of expenditure 核准开支预算
zIQc#F6\5 approved overseas insurer 核准海外保险人
im?XXsH' approved overseas trust company 核准海外信托公司
xu?QK6 D: approved pooled investment fund 核准汇集投资基金
:56lzsWUE< approved provident fund scheme 认可公积金计划
6 p n@`UK approved provision 核准拨款
;&^"q{m approved redeemable share 核准可赎回股份
R.YGmT'2 approved regional stock 认可地区性证券
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/vbF approved retirement scheme 认可退休金计划
&!YH"{b approved subordinated loan 核准附属贷款
qnfRN' arbitrage 套戥；套汇；套利
$W_o$'crW arbitrageur 套戥者；套汇者
)p^jsv. arbitrary amount 临时款项
1uge>o& arrangement 措施；安排；协定
UWWD8~: arrears 欠款
rLw[y$2 arrears of pay 欠付薪酬
dzv,)X arrears of revenue 逾期未收税款；逾期未收的帐项
bq6{ty" articles of association 组织章程；组织细则；组织章程细则
e>zk 3\D! Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
4tTZkJc ascertainment of profit 确定利润
q' V{vFfY% "Asia Clear" “亚洲结算系统”
ot+~| Dl Asia Commercial Bank Ltd. 亚洲商业银行有限公司
4^NHf|UJH Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
O +o%C*`K Asian Development Fund [ADF] 亚洲发展基金
; ?lM|kK Asian dollar bond 亚洲美元债券
F",abp! Asian dollar market 亚洲美元市场
7 fzyD Asian dollar rate 亚洲美元利率
oJ@PJvmR&a Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
ihBl",l&Hq Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
<:{[Zvl'k asked price 沽盘；喊价；索价；卖方报价
Wm Vw>.]@~ assessable income 应评税入息
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wA{]gK assessable loss 应评税亏损
m',_k Y3
assessable profit 应评税利润
'=b&)HbeK assessable value 应评税值
-0r "#48(% assessed profit 估定利润
o >A%}YU assessed value 经评估价值
!g&B)0u]* assessment 评税；评定；估价；评税单
Y& Lk4 assessment number 评税编号；估价编号
WfbNar[ assessment of additional tax 补加税评税
W>| b98NPu assessment of performance 业绩评估；实绩评价
3Q~&xNf Assessor 评税主任
E|4XQ|B@ asset price bubbles 资产价格泡沫
2V"gqJHv asset-backed securities 具资产保证的证券
5GFnfc} assets accretion 资产增值
XK/@!ud"` assets and liabilities 资产与负债
(l P4D:X assets betterment statement 资产递增表；资产改进表
YxkEAb!+ assets lending 实物放款；有抵押贷款
KP7RrgOan& assets of the company passing on the death 死者去世时转移的公司资产
G~tOCp="p assets pledged as security for liabilities 用作负债抵押的资产
i|,A1c"* assets portfolio 资产投资组合
_>m*`:Wb assets price 资产价格
|ShRxE3@' assets quality 资产质素
fG$.DvJuK assets realization 资产变现
RHAr [$ assets refinancing arrangement 资产再集资安排
XXwhs-:o assets securitization 资产证券化
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vVZA* assets situated outside Hong Kong 在香港以外地方的资产
z+D,:!yF assets stripping 削减资产；拆卖资产
s]%! assets value 资产值
K ':pU1 assignee 承让人
xAz4ZXj=q assignment 转让；转让书；转让契
J o(}#_y? assignment of interest 权益转让
l(#Y8 assignment of letters patent and trade mark 专利证书及商标转让
%y\7 assignment of property 物业转让；物业转让书
nJ#@W b@ assignment right 转让权
E0Y/N? assignor 转让人
9 la~3L_g associate 有联系的人；有关连人士；相联者；合伙人；联系人
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x1$C Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
446hr zW>@ associate member 附属会员
8=o(nFJw associated body corporate 相联法人团体
+2 o|#`)i associated company 相联公司；联属公司
h> %JG'DV associated corporation 相联法团
# %y{mn Association of Chartered Certified Accountants [ACCA] [United Kingdom]
x,c68Q)g 公认会计师公会〔英国〕
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Association of Futures Exchange Brokers 香港期货经纪协会
RTY4%6]O Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
&2]D+aL|h association of underwriters 承保人组织
a4.:
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$K5 s)! assurance 担保；保险；转易；转易书
=pOY +S| assurance of interest 权益的转易
N,,2 VSUr at 19XX price 按一九ＸＸ年价格计算
c@B%`6kF at a discount 按赔价计算；按贴水价格计算；打折扣
S|4/C at a premium 按溢价计算；按升水价格计算
h GXD u;{ at call 通知付款；按通知
}UdqX1jz at constant market price 按固定市价计算
CPeK0(7Zh at constant price 按固定价格计算
/)4r2 x at cost 按成本计算
qTMz6D!Q at current market price 按当时市价计算；按现时市价计算
ZDmk <}A-U at current price 按当时价格计算；按现时价格计算
q;Pz B4# at factor cost 按要素成本计算；按生产要素成本计算
kj=2+)!E7 at money-of-the-day price 按付款当日价格计算
T2; 9 at or better 按指定或较佳价位〔买卖指令〕
es FL<T at par 按面值计算；平价
I_* >EA at sight 见票即付
',j-n$Z^= at the close 按收市盘
]~Qk g+>'& at the opening 按开市盘
be#"517 attestation 见证；见证条款
(U T*T at-the-money option 平价期权
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+hI attorney 受权人；受托代表人
! `=?<Fl attornment 新拥有人承认书
pdiZ"pe attributable profit 可归属利润
"TJ^Z! attributable share value 可归属股份价值
I>Yp =R Auckland Stock Exchange 奥克兰证券交易所
{[~,q\M[ auction 拍卖
!|c5@0Wr auctioneer 拍卖商
?.ihWbW_ audit 审计；核数
Bys|i 0tb- Audit Commission 审计署
bC-x`a@ Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
Tou~U[V+ 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〕
t O>qd#I audit review 帐目审查
)d `$2D&iY Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
iH0c1}<k$ audited account 审计帐目；经审计的帐目
e'&{KD,-T audited annual account 经审计的周年帐目
E/;YhFb[ audited balance sheet 经审计的资产负债表
Ft !~w#&- auditor 核数师；核数主任；审计师
-h`0v auditor's certificate 核数师证明书；审计师证明书
{ rn~D5R auditor's report 核数师报告；审计师报告
@R{&>Q:. Aussie bond 澳元债券
ix`x dV j` austerity budget 紧缩预算
eqCB2u"Jq Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
?0Zw ^a Australia All Ordinaries Index 澳洲所有普通股票指数
xII!2. Australian Dollar [AUD] 澳元
'~J6 mojE Australian Options Market 澳大利亚期权市场
[?*^& [ Australian Securities Commission 澳洲证券事务监察委员会
^yTN (\9 Australian Society of Certified Practising Accountants 澳洲执业会计师公会
S:QEHd_C Australian Stock Exchange 澳大利亚证券交易所
1j,Y Austrian Schilling [ATS] 奥地利先令
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[${S6O authentication 认证；鉴证
a@J :*W authority to purchase 委托购买证；委购书
WpZ^R;eK authorization 认可；核准；授权；授权书
6suc:rp"; authorization by direction 指示授权
t m? authorization by instruction 指令授权
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N";+ authorization by warrant 令状授权
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N)F authorization of unit trust 单位信托的认可
bmpB $@ authorized agent 指定代理人
DmsloPB?_ authorized capital 法定资本
BW 7[J D authorized clerk 出市员
my6T@0R authorized dealer 认可交易商
w2L)f,X authorized financial institution 认可财务机构
P_ g authorized fund 认可基金
ta(x4fP_ authorized fund house 获授权的基金公司；认可基金公司
s2WB4 U k authorized institution 认可机构
nE84W$\ authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
|t_2 AV authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
jo~vOu authorized insurer 获授权保险人；获认可承保人
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zU"l authorized investment 特准投资项目
JnDR(s4(E authorized person 获授权人
< n{9pZ5. authorized representative 获授权代表
jBbc$|O4SY authorized share capital 法定股本
v*LL7b0 A automated quotation system 自动报价系统
w=$_',5#Z Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
u 6+ 自动交易系统〔香港期货交易所有限公司〕
x!+ a,+G automatic adjustment mechanism 自动调整机制
PdZSXP4;k automatic adjustment system 自动调整系统
P.Bk-#}$ Automatic Clearing House 自动票据交换所
XEI]T~ automatic exchange rates accumulation system 自动化汇率累集系统
9^tyjX2 Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
yS"" *8/ automatic teller machine [ATM] 自动柜员机
=Sq7U^(> autopay 自动转帐
K0]Wb=v available assets 可用资产
0% /M& N available fiscal reserve 现存财政储备
5{> cfN\q available profit 可用利润
<# -ERQw Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
~nQb;Bdh% average 平均；平均数；海损
:`K;0` C + average basic salary 平均基本薪金
.z"[z^/uF average consumer expenditure 平均消费开支；一般消费开支
q,G L#L average cost 平均成本
.+<K-'&= average cost of land production 增辟土地平均成本
wHmEt ORo average daily turnover 平均每日成交额
1tDN$rM5 average daily wage rate 平均每日工资率
]rS+v^@QH average expenditure pattern 平均开支模式
C1J'. ! average growth rate 平均增长率
H ; 6V average net fixed assets 固定资产平均净值
sXWMXQ3 average of relatives 相对价格平均数
qA30G~ S average price 平均价格
~EB ZlTN average propensity to consume 平均消费倾向；一般消费倾向
fOJy Y[ average propensity to save 平均储蓄倾向；一般储蓄倾向
*uIHa" average rate 平均率
]%." average revenue 平均收入；平均收益
&Lw| t_y average stock 平均库存；平均存货
- M]C- $ average yearly rent 平均年租
9SPu 4i avoidance of double taxation 避免双重课税
f} apn= avoidance of tax 避税
