A:
=$'Zmb
[D A share Ａ股；甲类股份
*w _ j; abatement of tax 减税；减扣免税额
X;1q1X)K ABN AMRO Bank N.V. 荷兰银行
;2iZX=P`n above-the-line expenditure 线上项目支出；经常预算支出
U +] ab above-the-line receipt 线上项目收入；经常预算收入
|Mh;k 6 ABSA Asia Limited 南非联合亚洲有限公司
]X5*e' absolute change 绝对数值变更
a'\`Mi@rb absolute expenditure 实际开支
QV't+)uUVo absolute guideline figure 绝对准则数字
y`BLIEI absolute interest 绝对权益
"7 l}X{b absolute order of discharge 绝对破产解除令
7Ct m({I- absolute profit margin 绝对利润幅度
E,r PM absolute value 实值；绝对值
)#Id 2b~ absolutely vested interest 绝对既得权益
UJZa1p@L absorbed cost 已吸收成本；已分摊成本
h {m]n! absorption 吸收；分摊；合并
pM=vW{"I/ absorption rate 吸收率；摊配率；分摊率
2::T, Z ACB Finance Limited 亚洲商业财务有限公司
f`c z @ acceptable form of reciprocity 合理的互惠条件
g R6:J acceptable rate 适当利率；适当汇率
A T% 0i acceptance agreement 承兑协议
OYKV* acceptance for honour 参加承兑
]}B&-Yp acceptor 承兑人；接受人；受票人
D(&OyZ~Q+ acceptor for honour 参加承兑人
j)uIe)wZw accident insurance 意外保险
;)kBJ @ Accident Insurance Association of Hong Kong 香港意外保险公会
RI`A<*>w accident insurance scheme 意外保险计划
^R\blJQ<^ accident year basis 意外年度基准
|QY+vO7fxj accommodation 通融；贷款
&M2x` accommodation bill 通融票据；空头票据
/Iskjcc60W accommodation party 汇票代发人
F ^\v`l, account balance 帐户余额；帐户结余
Bj2rA.M account book 帐簿
?{[H+hzz0 account collected in advance 预收款项
wO"Q{oi+ account current book 往来帐簿
n`hSn41A account of after-acquired property 事后取得的财产报告
H5 -I}z account of defaulter 拖欠帐目
zL|^5p`K account payable 应付帐款
&Jn% 2[ ; account payee only [A/C payee only] 只可转帐；存入收款人帐户
]_Qc}pMF& account receivable 应收帐款
Yl A=?
X account receivable report 应收帐款报表
Bm?Ku7}. account statement 结单；帐单；会计财务报表
9qPP{K,Pq2 account title 帐户名称；会计科目
+]{X-R accountant's report 会计师报告
C
}[ u[) Accountant's Report Rules 会计师报告规则
ir m8z|N- accounting and auditing procedure 会计与审计程序；会计与核数程序
6->b(B V
$ Accounting Arrangements 《会计安排》
,lUo@+ accounting basis 会计基础
J]N}8 0 accounting by Official Receiver 破产管理署署长呈交的帐目
qdm!]w.G5 Accounting Circular 《会计通告》
r=k}EP&< accounting class 会计类别
WsoB! m accounting date 记帐日期；会计结算日期
Mqp o S accounting for money 款项核算
Nr)(&c8 Accounting Officer 会计主任
{tM D*?C[6 accounting period 会计报告期；会计期
OY)x
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CV6H~t'1 accounting practice 会计惯例
6nwO:?1o9 accounting principle 会计准则
md_L d
/ accounting record 会计记录
J@5 OZFMZ accounting report 会计报告
K%g\\uo Accounting Services Branch [Treasury] 会计事务部〔库务署〕
OlK2<< Accounting Society of China 中国会计学会
lojn8uL accounting statement 会计报表
{k zM*!g accounting system 会计制度；会计系统
V^ :\/EU accounting transaction 会计事项；帐务交易
DXiD>1( q accounting treatment 会计处理
zf !c accounting year 会计年度
WX[y cm 8 accretion 增值；添加
qkEy$[D9 accrual 应计项目；应累算数目
iaC$K@a{ accrual basis 应计制；权责发生制
}a`LOBn e accrual basis accounting 应计制会计；权责发生制会计
=f["M=)ZJ accrue 应累算；应计
,t[D1KZ t accrued benefit 应累算利益
5|b/G accrued charges 应计费用
w.3R1}R accrued cumulative preference share dividend 应累算的累积优先股股息
\<8!b {F accrued expenses 应累算费用
XC$~! accrued interest payable 应付利息；应计未付利息
^T[ #rNkeL accrued interest receivable 应收利息；应计未收利息
}dxdxnVt accrued right 累算权益
F&P)mbz1 accruing profit 应累算的利润
A1_x^s accumulated fiscal reserve 累积财政储备
#-W5$ 1 accumulated profit 累积利润；滚存溢利
?{2-,M0 accumulated reserve 累积储备
ALv\"uUNu+ accumulation of surplus income 累积收益盈余
-1o1k-8d acquired assets 既得资产
Mc8^{br61 acquisition 收购；购置；取得
83 h3C EQ acquisition cost 购置成本
v+OVZDf acquisition expenses 购置费用
jQDxbkIuzE acquisition of 100% interest 收购全部股权
Z/x1?{z acquisition of control 取得控制权
9D<HJ ( acquisition of fixed assets 购置固定资产
<uvshZ v acquisition of shell “买壳”
E%e-R6gl acquisition price 收购价
Q4x 71*vy act of God 天灾
ovohl<o\ acting partner 执事合伙人
zM '-2, active market 买卖活跃的市场；交投畅旺的市场；旺市
Nh))U active partner 积极参与的合伙人
XVfQscZe active trading 交投活跃
Hke\W'& actual circulation 实际流通
b-Hn=e _ actual cost 实际成本
=VU2# O actual expenditure 实际开支；实际支出
DkIkiw{L actual income 实际入息；实际收入；实际收益
n&fV3[m`2 actual market 现货市场
a$GKrc,z actual price 现货价；实际价格
cwroG#jGT actual profit 实际利润
%Xl@o actual quotation 实盘；实际价位；实际报价
71%u|k8| actual year basis 按实际年度计算
-FI 1$ actuals 实货
fwEi//1 actuarial investigation 精算调查
$CmTsnR1#y actuarial principle 精算原则
(07d0 <<[ actuarial report 精算师报告
" duJl- Actuarial Society of Hong Kong 香港精算学会
{x: IsQZ actuarial valuation 精算师估值
K+\hv~+@ actuary 精算师
r$7rYxFR ad referendum agreement 暂定协议；有待覆核的协定
P#xn!fMi ad valorem duty 从价税；按值征税
B]v j1m`9 ad valorem duty system 从价税制
6PH*]#PfoD ad valorem fee 从价费
)N/KQ[W ad valorem tariff 从价关税
7Tbk ti; additional allowance 额外免税额
vEsSqzc additional amount for unexpired risk 未过期风险的额外款额
2R!W5gs1< additional assessable profit 补加应评税利润
}FXRp=s additional assessment 补加评税
3XRG" additional commitment 额外承担
D6t] E)FH additional commitment vote 额外承担拨款
RBXoU'. additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
!=we7vK} additional dependent parent allowance 供养父母额外免税额
5f5ZfK3<i additional provision 额外拨款
pr"flRQr# additional stamp duty 附加印花税
0TpA3K additional tax 补加税罚款；补加税款
-}J8|gwwp Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
F\I^d] #,[ adjudged bankrupt 被裁定破产
CmTJa5: adjudicated bankrupt 裁定破产人
= N
c`hP adjudication fee 裁定费；评定印花税额手续费；评估契据费
;vitg"Zh> adjudication of bankruptcy 裁定破产；宣告破产
~iWSc8- adjudication of insolvency 裁定无力偿还债务
93\,m+- adjusted actual 经调整的实数；调整后的实数
>MT)=4
9q adjusted current assets 经调整的流动资产；调整后的流动资产
g6 V*wjC adjusted figure 经调整的数字；调整后的数额
<G >PPf} adjusted liabilities 经调整的负债；调整后的负债
hs4r5[ adjusted loss 经调整的亏损；调整后的亏损
*C BCQp[$ 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
7h2bL6Y88 adjusted profit 经调整的利润；调整后的利润
<c#[.{A}s adjusted surplus 经调整的盈余额；调整后的盈余额
p!ErH]lH adjusted value 经调整的价值；调整后的价值
9 :> K!@ adjustment 调整；修订；理算〔保险〕
tpN}9N adjustment centre 调剂中心
UwU]l17~ adjustment lag 调整过程的时间差距；调整时差
UL%ihWq adjustment mechanism 调整机制
F?B=:8,} adjustment of loss 亏损调整
A qkK`iJ# adjustment process 调整过程；调整程序
Ei-OuDM;) adjustment range 调整幅度
(XJQ $n administered exchange rate 受管制汇率
u W T[6R Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
~}w 8UO administration expenses 行政费用
H~Cfni; administration fee 手续费；行政费
^= G+]$ 8 administration in bankruptcy 破产管理
KfNXX>' administration order 遗产管理令
%u }sVRJ administrator 管理人；遗产管理人
v knFtpx administrator of the estate 遗产管理人
Vd4osBu{fY admission of debt 债项承认书
;"Y6&YP< admission of proof 接纳债权证明
#F@7>hd1 advance 放贷款项；垫付款项；预支款项；预付款项
U:r2hqegd advance account 暂支帐目；预付款帐户
OT i3T1& advance compensation 预付补偿金
BP$#a
# advance from shareholder 股东垫款
vvxj{fxb) advance pending reimbursement 预支以待日后付还
4(82dmKO advanced economy 先进经济体系
ny= {V* m advancement 预付；预付财产
([~`{,sv advances warrant 垫款令
c29Z1Zs2) advancing 贷出
S<~nk-xr*h adverse balance 逆差
/ 5Loj&!= adverse exchange 逆汇
CvJEY advertisement addressed to shareholders 在报章刊登的致股东通告
$ *A3p advice for collection 托收通知书
Z.pw!mu" advice of drawing 提款通知书；汇票通知书
Z&,}Fgl!F advice of payment 付款通知
(rn x56I$ Advisory Committee [Securities and Futures Commission]
lQ"i]};<D 谘询委员会〔证券及期货事务监察委员会〕
L:-lqag! Advisory Committee on Diversification 经济多元化谘询委员会
s`RJl V affidavit 誓章；遗产申报誓章
s 'x mv{| affidavit of no receipt 述明无收款的誓章
A]$+
`uS\ affiliate 联号；联营公司；附属公司
Ziimz}WHF affiliated company 附属公司；联号；联营公司
".f:R9- affirmation [estate duty] 非宗教式宣誓〔遗产税〕
5g5NTm`=< affordability 负担能力
gN~y6c:N African Development Bank [AfDB] 非洲开发银行
H%]ch6C after-acquired property 事后取得的财产
n~j[ P w after-hours dealing 市后交易
|U
$-d^ZJ after-tax profit 税后盈利；税后利润；税后溢利
tpONSRY agency agreement 代理协议
AHJ;>"] agency expenses 代理机构的开支
6^;!9$G|D* agency fee 代理费
#LJ-I DuF! Agency Law 《代理法》
Ck?: 8YlF agent 代理人；承销人
(+dRD] |T agent of company 公司代理人
vq1&8=
agent's fee 代理人费；经纪费
G`"Cqs< aggregate 总计；总数；总体数字
<>_Wd AOuD aggregate amount 总款额；总额
)AX H^& aggregate assets and liabilities 总体资产与负债
}3w b*,Sbz aggregate at constant price 按固定价格计算的总体数字
~b0qrjF;O aggregate demand 总需求
WmUW
i{ aggregate gross position 总持仓量
A#&qoZ(C aggregate limit 总限额
Ir #V2]$ aggregate of salaries tax 合计薪俸税
R"`{E,yj aggregate performance 总体表现；总体业绩
:'~ gLW>j aggregate supply 总体供应
"b4iOp&:= aggregate surplus 总盈余
om?CF l aggregate total 整体总额
yXg1N
N aggregate value 总值；合计价值
u^%')Nc p aggregated basis 合计基准
lVtn$frp aggregated net chargeable income 合计应课税入息实额
q}Z
T?Xk? aggregation 合并计算；合计；总和
7G/|e24 aggregation of incomes of husband and wife 夫妇入息合并计算
yuEOQ\!(u aggregation of property 财产的总和
p]Zabky agio 差价；贴水
P1 stL, Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
^]&{"! Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
!!% [JR)cS 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
W y*7j B Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
K"j=_%{ 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
9dtGqXX Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
:iB%JY Ad 《香港政府和大韩民国政府关于相互促进和保护投资协定》
@;D}=$x agreement for a settlement 授产协议
:b*`hWnQ agreement for assignment 转让协议
KxmPL agreement for sale 售卖协议；买卖协议
f MPq agreement for sale and purchase 买卖协议
Q0Qm0B5eY agreement for the payment of interest 支付利息协议
j%jd@z ]@ agreement for the repayment of money 还款协议
myOX:K* agreement of reinsurance 再保险协议
v9lB k]c Agricultural Bank of China 中国农业银行
k DY]>v air passenger departure tax 飞机乘客离境税
`yX+NRi(s Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
eZ5}O0sfp airport tax 机场税
O>M*mT M alcohol duty 酒精税
cjC6\.+l3 alienation 让与；让渡；转让
oV>AFs6 alimony 生活费；赡养费
KG mc*Jwy All Ordinaries Index [AOI] 所有普通股指数
wn|@D< all risks 全险；综合险
=^y{@[p`( All Sales Record for Stock Market 《股票市场成交报告》
Z !25xqNCd Allied Capital Resources Limited 新联财务有限公司
p6*a1^lU6 all-items index [Consumer Price Index] 总指数〔消费物价指数〕
p]z54 ~ allocation letter 拨款信件
/3 Ix,7 allocation of fund 分配款项；预留款项
I@Z*Nu 1L allocation of profit 利润分配；溢利分配
np\2sa` allocation warrant 拨款令
*M<BPxh0w] allotment 分配；配股
Dh(T) yc allotment notice 股份配售通知；配股通知
!riMIl1 allotment of shares 股份分配
iv z?-X4] allowable 可获宽免；免税的
w <>6>w@GZ allowable business loss 可扣除的营业亏损
wU)5Evp[ allowable expenses 可扣税的支出
LiD |4(3 allowance 免税额；津贴；备抵；准备金
L Yg$M@ allowance for debts 债项的免税额
J:Y|O-S! allowance for depreciation by wear and tear 耗损折旧免税额
Po11EZa$a allowance for funeral expenses 殡殓费的免税额
-s%-*K+,W allowance for inflation 为通货膨胀而预留的款项；通胀准备金
GL =XiBt allowance for repairs and outgoings 修葺及支出方面的免税额
iS z@E&[X allowance to debtor 给债务人的津贴
m2q;^o:J alteration of capital 资本更改
o / g+Z alternate trustee 候补受托人
< &s)k amalgamation 合并
w[7.@ %^[ ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
Xe3z6 ambit of charges 征税范围；收费范围
gq_7_Y/ amended valuation 经修订的估值
j /dE6d American Commodities Exchange 美国商品交易所
Z F yX@#B9 American Express Bank Limited 美国运通银行
PT@e),{~o9 American Stock Exchange 美国证券交易所
ph12x: @B amortization 摊销
4 Re@ QOZ amount due from banks 存放银行同业的款项
q\'P1~ amount due from banks abroad 存放海外银行同业的款项
JRjMt-7H_ amount due from holding companies 控股公司欠款
G q:4rG| amount due from local banks 存放本港银行同业的款项
T ~~[a|bLa amount due to banks 银行同业的存款
_O )2 amount due to banks abroad 海外银行同业的存款
Ms'TC; &PS amount due to holding companies 控股公司存款
P[I*% amount due to local banks 本港银行同业的存款
d?&!y]RS# amount due to outport banks 外埠银行同业的存款
=#Cf5s6qt amount for note issue 发行纸币的款额
h3]@M$Y[ amount of bond 担保契据的款额
fZV8 o$V amount of consideration 代价款额
7|M $W(P amount of contribution 供款数额
U]! .~ji3
amount of indebtedness 负债款额
xe gL! amount of principal of the loan 贷款本金额
!E {GcK amount of rates chargeable 应征差饷数额
[z TYiNa amount of share capital 股本额
[mf7>M`p]@ amount of sums assured 承保款额
J"Y amount of variation 变动幅度
iPY vePQ amount of vote 拨款数额
t>6x)2,TC amount payable 应付款额
_{*$> 1q amount receivable 应收款额
r]JC~{ Amsterdam Stock Exchange 阿姆斯特丹证券交易所
Pm#x?1rAj analysis 分析
~r>EF!U`h ancillary risk 附属风险
;;w6b:}-c annual account 周年帐目；周年帐目报表；年度决算；年结
#ON#4WD? annual accounting date 年结日期
3aE[F f[ annual allowance 每年免税额；年积金；年度津贴；年津
}]g 95xT annual balance 年度余额
]Z$TzT&@% annual disposable income 每年可动用收入
(O_t5<A*X annual estimates 周年预算
2Z;`#{ annual fee 年费
0qL
V(L annual general meeting 周年大会
XAU_SPAjiw annual growth rate 年增率；每年增长率
/,Dwu?Lcqp annual long-term supplement 长期个案每年补助金
]o[X+;Tj| annual pensionable emolument 可供计算退休金的年薪
3:~l2KIP4 annual report 年报
~AC P%QM= Annual Report on the Consumer Price Index 《消费物价指数年报》
uH
ny ] annual return 周年报表；周年申报表；每年报税表格
J|"nwY}a9 Annual Return Rules 《周年报表规则》
o[6vxTH annual review of consumer prices 每年消费物价回顾
z>mZT. annual roll-forward basis 逐年延展方式
/nY) .lSH annual salary 年薪
e>,9] {N+$ annual statement 年度报表；年度决算表
9QOr,~~s 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
o!s%h!%L annuitant 年金受益人
Iu-'o annuity 年金
;h,R?mU annuity contract 年金合约
;-9zMbte : annuity on human life 人寿年金
uP(B<NfL:' antecedent debt 先前的债项
zr3q>]oma ante-dated cheque 倒填日期支票
$(KIB82& anticipated expenditure 预期开支
?@lx anticipated net profit 预期纯利
Esz1uty anticipated revenue 预期收入
|B%BwE anti-inflation measure 反通货膨胀措施
` CA G8D anti-inflationary stance 反通货膨胀立场
y|e2j&m apparent deficit 表面赤字
rb *C-NutE apparent financial solvency 表面偿债能力
dX hCyr%"6 apparent partner 表面合伙人
@~$F;M=.* application for personal assessment 个人入息课税申请书
c_ qcb7<~. application of fund 资金应用
- -
i&" application to release as liquidator and to destruct the books of accounts and documents
9ra HSzK@d 申请免除清盘人职务及毁灭帐簿与文件
;# R3k appointed actuary 委任精算师
nIV.9#~& appointed auditor 委任核数师；委任审计师
;w+:8<mM}a appointed trustee 委任的受托人
W>}Qer4 appointer 委任人
2AX F$YjY apportioned pro rata 按比例分摊
^e a RgNz apportionment 分配；分摊
~+pg^ en Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
H5AK n*'7 apportionment formula 分摊方程式
Avs7(-L+s apportionment of estate duty 遗产税的分摊
8S.')<-f appraisal 估价；评估
MfXt +c`r appreciable growth 可观增长
~A[YnJYA# appreciable impact 显着影响
8/Et&TJ` appreciable increase 可观增长
IOsXPf9@ appreciation 增值；升值
u Q:ut( appreciation against other currencies 相对其他货币升值
670J{b appreciation of the exchange value of Hong Kong dollar 港元汇值上升
X"hOHx5P appreciation tax 增值税
M>?aa6@0 appropriation 拨款；拨用；拨付
7y>Tn`V8G appropriation account 拨款帐目
I" 8d5a} Appropriation Bill 拨款法案
6P%<[Z appropriation-in-aid system 补助拨款办法
ilDJwZg# approved assets 核准资产
k
Zk .]b approved basket stock 认可一篮子证券
:S QDqG approved budget 核准预算
< 7 2s7*Rv approved charitable donation 认可慈善捐款
DC$7B`#D approved charitable institution 认可慈善机构
<S \;k@f approved currency 核准货币；认可货币
wUru1_zjO approved estimates 核准预算
Ud>`@2 approved estimates of expenditure 核准开支预算
(MgL"8TS approved overseas insurer 核准海外保险人
ur/Oc24i1n approved overseas trust company 核准海外信托公司
3E< aiGU approved pooled investment fund 核准汇集投资基金
9nng}em>. approved provident fund scheme 认可公积金计划
?vZWUWa approved provision 核准拨款
vQ:x% =] approved redeemable share 核准可赎回股份
S}zC3 approved regional stock 认可地区性证券
8l U;y)Z approved retirement scheme 认可退休金计划
\3%W_vU_ approved subordinated loan 核准附属贷款
SW,q}- arbitrage 套戥；套汇；套利
Hi]vH G( arbitrageur 套戥者；套汇者
NniX/fk arbitrary amount 临时款项
a);O3N/*I arrangement 措施；安排；协定
{ A:LAAf[6 arrears 欠款
Q?*
n u E arrears of pay 欠付薪酬
H{j~ihq7 arrears of revenue 逾期未收税款；逾期未收的帐项
wD<vg3e[H articles of association 组织章程；组织细则；组织章程细则
]~?S~l% Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
5"1!p3`\D{ ascertainment of profit 确定利润
"[awmZ:wo "Asia Clear" “亚洲结算系统”
=:4 ' Asia Commercial Bank Ltd. 亚洲商业银行有限公司
*4|9&PNLE Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
hf_R\C(c Asian Development Fund [ADF] 亚洲发展基金
| f"-|6 Asian dollar bond 亚洲美元债券
q$ MHCq; Asian dollar market 亚洲美元市场
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\!KF*v Asian dollar rate 亚洲美元利率
H,(F1+~d Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
96vj)ql Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
-`-ACWeNV asked price 沽盘；喊价；索价；卖方报价
jv*Dg ( assessable income 应评税入息
h^%GE;N assessable loss 应评税亏损
.>k=A|3G assessable profit 应评税利润
AU0$A403 assessable value 应评税值
_TZW|Dh-2F assessed profit 估定利润
~J%R-{U9 assessed value 经评估价值
|tG05 +M assessment 评税；评定；估价；评税单
&|/vM. assessment number 评税编号；估价编号
"(0oP9lZ assessment of additional tax 补加税评税
])N|[ |$ assessment of performance 业绩评估；实绩评价
!IO&&\5 Assessor 评税主任
jz
%;4e~t asset price bubbles 资产价格泡沫
p9/bzT34. asset-backed securities 具资产保证的证券
BD hL z assets accretion 资产增值
!$D&6M|C8l assets and liabilities 资产与负债
w|&,I4[" assets betterment statement 资产递增表；资产改进表
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|<~lX assets lending 实物放款；有抵押贷款
|$M@09,F" assets of the company passing on the death 死者去世时转移的公司资产
!-KCF MvT assets pledged as security for liabilities 用作负债抵押的资产
Lqg] Fd assets portfolio 资产投资组合
kVWGDI$~ assets price 资产价格
gB>(xY>LrA assets quality 资产质素
)qbI{ ^_g assets realization 资产变现
A)OdQFet( assets refinancing arrangement 资产再集资安排
fG<Dh z@ assets securitization 资产证券化
9Kc0&?q@D assets situated outside Hong Kong 在香港以外地方的资产
1W*V2` 0> assets stripping 削减资产；拆卖资产
SxM xe,.| assets value 资产值
DD2adu^ assignee 承让人
IS-}:~Pi assignment 转让；转让书；转让契
7Aqn[1{_O assignment of interest 权益转让
,r@xPZPz:e assignment of letters patent and trade mark 专利证书及商标转让
NI^{$QMj assignment of property 物业转让；物业转让书
b([:,T7 assignment right 转让权
y^9bfMA assignor 转让人
I9;xz ES associate 有联系的人；有关连人士；相联者；合伙人；联系人
>g=^,G}y Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
TKK,Y{{ associate member 附属会员
1d`cTaQ- associated body corporate 相联法人团体
8098y,mQe associated company 相联公司；联属公司
bi+9R-=& associated corporation 相联法团
KCE=|*6::| Association of Chartered Certified Accountants [ACCA] [United Kingdom]
5n:nZ _D 公认会计师公会〔英国〕
!zU/Hq{wcK Association of Futures Exchange Brokers 香港期货经纪协会
xf'LR[M Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
mi wf& b association of underwriters 承保人组织
9p5= _ assumption of control 接管
yGRR8F5>( assurance 担保；保险；转易；转易书
"";=DH assurance of interest 权益的转易
J)_>% . at 19XX price 按一九ＸＸ年价格计算
wq cDAO ( at a discount 按赔价计算；按贴水价格计算；打折扣
6Ux[,]G K at a premium 按溢价计算；按升水价格计算
'[%jjUU at call 通知付款；按通知
?qy*s3 j'M at constant market price 按固定市价计算
[@ILc*2O at constant price 按固定价格计算
ebzzzmwo at cost 按成本计算
1y 7y0V at current market price 按当时市价计算；按现时市价计算
Qy/uB$q{A at current price 按当时价格计算；按现时价格计算
Pv~: gP at factor cost 按要素成本计算；按生产要素成本计算
B4@f Y at money-of-the-day price 按付款当日价格计算
># I NEO at or better 按指定或较佳价位〔买卖指令〕
x9h?e` at par 按面值计算；平价
;r3}g"D@ at sight 见票即付
tp@*=*^I at the close 按收市盘
~H7!MC~K at the opening 按开市盘
H*GlWgfG attestation 见证；见证条款
w:v=se"U at-the-money option 平价期权
f# 1/}Hq/I attorney 受权人；受托代表人
{y 1q7Z.M attornment 新拥有人承认书
b(/j\NWC attributable profit 可归属利润
[M`=HhJ4 attributable share value 可归属股份价值
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,uj7 Auckland Stock Exchange 奥克兰证券交易所
C1 tb` auction 拍卖
UA dz-)$ auctioneer 拍卖商
|4 Qx=x> audit 审计；核数
p:Oz<P Audit Commission 审计署
-'j7SOGk Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
eap8*ONl 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〕
(nq^\ZdF audit review 帐目审查
"$r 1$mBi Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
@$oZ|ZkZ audited account 审计帐目；经审计的帐目
0iF -}o audited annual account 经审计的周年帐目
ndqckT@93 audited balance sheet 经审计的资产负债表
eIsT!V" 7 auditor 核数师；核数主任；审计师
)Z("O[ auditor's certificate 核数师证明书；审计师证明书
p=H3Q?HJ} auditor's report 核数师报告；审计师报告
s"q=2i Aussie bond 澳元债券
Q<1L`_.> austerity budget 紧缩预算
F.68iN } Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
ZvH?3Jy Australia All Ordinaries Index 澳洲所有普通股票指数
7_KXD# Australian Dollar [AUD] 澳元
7|Xe &o <n Australian Options Market 澳大利亚期权市场
%Uf'+!4l` Australian Securities Commission 澳洲证券事务监察委员会
_H8*ReFG Australian Society of Certified Practising Accountants 澳洲执业会计师公会
Zb"jB$58 Australian Stock Exchange 澳大利亚证券交易所
0iV;g`% Austrian Schilling [ATS] 奥地利先令
Yh$fQ:yi\& authentication 认证；鉴证
drI\iae{^ authority to purchase 委托购买证；委购书
h
D.)M authorization 认可；核准；授权；授权书
d+0^u(gc!8 authorization by direction 指示授权
nZxSMN0] authorization by instruction 指令授权
& 8n? authorization by warrant 令状授权
?~Pv3'%d authorization of unit trust 单位信托的认可
Y([d;_#P authorized agent 指定代理人
-R :X<eb authorized capital 法定资本
"b`7[ ;a authorized clerk 出市员
'$?du~L- authorized dealer 认可交易商
tvGlp)?. authorized financial institution 认可财务机构
[]gRfM]$& authorized fund 认可基金
2QL?]Vo authorized fund house 获授权的基金公司；认可基金公司
\sITwPA[z authorized institution 认可机构
dZDK7UL authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
85D? dgV authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
^&MK42,\ authorized insurer 获授权保险人；获认可承保人
>Mw'eQ0(y authorized investment 特准投资项目
}vY.EEy! authorized person 获授权人
t!:)L+$3 authorized representative 获授权代表
o0l7 4 authorized share capital 法定股本
#|?8~c;RWG automated quotation system 自动报价系统
(0R2T"/ Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
Im+ 7<3Z 自动交易系统〔香港期货交易所有限公司〕
!b63ik15O~ automatic adjustment mechanism 自动调整机制
BPewc9RxV automatic adjustment system 自动调整系统
P$OUi!" Automatic Clearing House 自动票据交换所
xCq' [9oU automatic exchange rates accumulation system 自动化汇率累集系统
tDt
:^Bc Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
<h@]Ri automatic teller machine [ATM] 自动柜员机
_C$X04bU3V autopay 自动转帐
G,|KL" H6 available assets 可用资产
CdL .?^ available fiscal reserve 现存财政储备
ot }6D available profit 可用利润
#1gO?N(<= Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
;{gT=,KQ` average 平均；平均数；海损
O1'K >teF% average basic salary 平均基本薪金
Kp&3=e;vn{ average consumer expenditure 平均消费开支；一般消费开支
0 sh~I average cost 平均成本
E30Z`$cz: average cost of land production 增辟土地平均成本
iD714+N( average daily turnover 平均每日成交额
#ouE r -= average daily wage rate 平均每日工资率
PS}73Y # average expenditure pattern 平均开支模式
>vAN(3Idu average growth rate 平均增长率
'yr{ ^Pek average net fixed assets 固定资产平均净值
~b6GrY"vB average of relatives 相对价格平均数
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|VysJ average price 平均价格
TF2KZL#A| average propensity to consume 平均消费倾向；一般消费倾向
ve fU' average propensity to save 平均储蓄倾向；一般储蓄倾向
n"Z |e tZ4 average rate 平均率
Y{+3}drJE average revenue 平均收入；平均收益
9`Vc average stock 平均库存；平均存货
jT-<IJh!o average yearly rent 平均年租
V{ |[ oIp avoidance of double taxation 避免双重课税
o(fy d)t avoidance of tax 避税
