A:
|p4F^! 9 A share Ａ股；甲类股份
1Yo9Wf;vP abatement of tax 减税；减扣免税额
? > *i8* ABN AMRO Bank N.V. 荷兰银行
p,* rVz[Y above-the-line expenditure 线上项目支出；经常预算支出
xm6=l ".%z above-the-line receipt 线上项目收入；经常预算收入
Sl/[9- a) ABSA Asia Limited 南非联合亚洲有限公司
d(jd{L4d absolute change 绝对数值变更
w-Y-;*S absolute expenditure 实际开支
ZL:nohB absolute guideline figure 绝对准则数字
_bHmcK absolute interest 绝对权益
JpvE c!cli absolute order of discharge 绝对破产解除令
%4Y/-xF}9, absolute profit margin 绝对利润幅度
SaH0YxnY+ absolute value 实值；绝对值
x\]%T Tps absolutely vested interest 绝对既得权益
w`bojM@e1 absorbed cost 已吸收成本；已分摊成本
nAZuA]p}S] absorption 吸收；分摊；合并
2 1O!CvX absorption rate 吸收率；摊配率；分摊率
WtN o@e' ACB Finance Limited 亚洲商业财务有限公司
c_ s=>z acceptable form of reciprocity 合理的互惠条件
r{pTM cDS acceptable rate 适当利率；适当汇率
C&^"]-t acceptance agreement 承兑协议
L%# #U'e3 acceptance for honour 参加承兑
2ro4{^(_ acceptor 承兑人；接受人；受票人
ex
@e-< acceptor for honour 参加承兑人
VC:.ya|Z accident insurance 意外保险
QmvhmsDL Accident Insurance Association of Hong Kong 香港意外保险公会
8{Bcl 5]< accident insurance scheme 意外保险计划
Z!0D97^ accident year basis 意外年度基准
@MWrUx accommodation 通融；贷款
6 D_3Hwrs accommodation bill 通融票据；空头票据
c:.k2u accommodation party 汇票代发人
3fgVvt-2 account balance 帐户余额；帐户结余
h2# G account book 帐簿
\ { r%.G account collected in advance 预收款项
#eD@s En account current book 往来帐簿
)`!i" account of after-acquired property 事后取得的财产报告
y m<3 account of defaulter 拖欠帐目
HFu#-}i NV account payable 应付帐款
^vS+xq|4" account payee only [A/C payee only] 只可转帐；存入收款人帐户
c | account receivable 应收帐款
CPWe ( account receivable report 应收帐款报表
?B.>VnYZ/a account statement 结单；帐单；会计财务报表
R *lJe6 account title 帐户名称；会计科目
-& I)3 accountant's report 会计师报告
R* 3x{DNL Accountant's Report Rules 会计师报告规则
R#eY@N}\ accounting and auditing procedure 会计与审计程序；会计与核数程序
7%)
F] Accounting Arrangements 《会计安排》
~4S@kYe{3K accounting basis 会计基础
v_3r 8My- accounting by Official Receiver 破产管理署署长呈交的帐目
GD<xmuo Accounting Circular 《会计通告》
& k*sxW' accounting class 会计类别
wWB-P6 accounting date 记帐日期；会计结算日期
yANk( accounting for money 款项核算
~W p>tnl Accounting Officer 会计主任
;N6Euiz accounting period 会计报告期；会计期
i1v0J-> accounting policy 会计政策；会计方针
w~wpm7 accounting practice 会计惯例
n@<+D`[ .V accounting principle 会计准则
FO#`}? R` accounting record 会计记录
V`sINX accounting report 会计报告
;^za/h>r Accounting Services Branch [Treasury] 会计事务部〔库务署〕
M >#kfSF+ Accounting Society of China 中国会计学会
X-%XZD B6 accounting statement 会计报表
pJ!:mt accounting system 会计制度；会计系统
0Ah 'G accounting transaction 会计事项；帐务交易
|dcRDOTe accounting treatment 会计处理
FJDx80J accounting year 会计年度
o {5es accretion 增值；添加
th]1>
. accrual 应计项目；应累算数目
ys`"-o[ * accrual basis 应计制；权责发生制
\ ws<W 7 accrual basis accounting 应计制会计；权责发生制会计
zRSIJ!A~ accrue 应累算；应计
%g1:yx accrued benefit 应累算利益
't'~p#$,F accrued charges 应计费用
D|lp3\`% accrued cumulative preference share dividend 应累算的累积优先股股息
>_ bH ,/D' accrued expenses 应累算费用
3@P
2]Q~D accrued interest payable 应付利息；应计未付利息
x p<\7m_N accrued interest receivable 应收利息；应计未收利息
CBz$N) f accrued right 累算权益
*Y8nea^$ accruing profit 应累算的利润
T|RW- i3 accumulated fiscal reserve 累积财政储备
w7aC=B/{?i accumulated profit 累积利润；滚存溢利
<2@V$$Qg.~ accumulated reserve 累积储备
< 3i2(k accumulation of surplus income 累积收益盈余
;/T=ctIs acquired assets 既得资产
N) D;)ZH acquisition 收购；购置；取得
n\Y{ ?x acquisition cost 购置成本
r! A1Sfo4P acquisition expenses 购置费用
P/ uk]5H^
acquisition of 100% interest 收购全部股权
OIP JN8V acquisition of control 取得控制权
\@8j&],dl acquisition of fixed assets 购置固定资产
8D7 = ] acquisition of shell “买壳”
',`GdfAsH acquisition price 收购价
Y~@@{zP act of God 天灾
d;1%Ei3K acting partner 执事合伙人
z2p @d1 active market 买卖活跃的市场；交投畅旺的市场；旺市
yzJ
VU0s active partner 积极参与的合伙人
\1x<bx/1 active trading 交投活跃
M_ asf7|v actual circulation 实际流通
kH:! 7L_= actual cost 实际成本
F}
d>pK9fn actual expenditure 实际开支；实际支出
,ND}T#yTR actual income 实际入息；实际收入；实际收益
+72[*_ < actual market 现货市场
x aiA2 actual price 现货价；实际价格
gbF^m`A>%+ actual profit 实际利润
}@JPvI E actual quotation 实盘；实际价位；实际报价
4mNg(w=NF actual year basis 按实际年度计算
v53q pqc actuals 实货
Ovu!G
q actuarial investigation 精算调查
rBR,lS$4 actuarial principle 精算原则
eaSf[!24" actuarial report 精算师报告
GddP)l{uCF Actuarial Society of Hong Kong 香港精算学会
zE$KU$ actuarial valuation 精算师估值
VE3,k'^v actuary 精算师
:rr;9nMR[ ad referendum agreement 暂定协议；有待覆核的协定
Ps=OL\i ad valorem duty 从价税；按值征税
t0t" =(d ad valorem duty system 从价税制
&)Y26*(` ad valorem fee 从价费
ZmM/ YPy ad valorem tariff 从价关税
5`] ;[M9 additional allowance 额外免税额
6XU1w additional amount for unexpired risk 未过期风险的额外款额
8JYF0r7 additional assessable profit 补加应评税利润
n
*Y+y additional assessment 补加评税
,
H$1iJ? additional commitment 额外承担
*htv:Sr additional commitment vote 额外承担拨款
VsLlPw { additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
aN n\URR additional dependent parent allowance 供养父母额外免税额
?8 dd^iX/ additional provision 额外拨款
;.Dm?J0 additional stamp duty 附加印花税
w#ha ^4 additional tax 补加税罚款；补加税款
o1I8l7 Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
Y MGzO adjudged bankrupt 被裁定破产
!@2L g adjudicated bankrupt 裁定破产人
Cbw@:+%J{ adjudication fee 裁定费；评定印花税额手续费；评估契据费
aH@GhI^@ adjudication of bankruptcy 裁定破产；宣告破产
:mOHR&2xR% adjudication of insolvency 裁定无力偿还债务
G .PzpBA adjusted actual 经调整的实数；调整后的实数
9em?2'ysa adjusted current assets 经调整的流动资产；调整后的流动资产
y"5>O|` adjusted figure 经调整的数字；调整后的数额
w=]id'`?q adjusted liabilities 经调整的负债；调整后的负债
yffg_^fR adjusted loss 经调整的亏损；调整后的亏损
@0js=3!2 adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
19V adjusted profit 经调整的利润；调整后的利润
H\W/;N n adjusted surplus 经调整的盈余额；调整后的盈余额
xz9x t adjusted value 经调整的价值；调整后的价值
yMz%s=rh adjustment 调整；修订；理算〔保险〕
! n@*6 adjustment centre 调剂中心
0|mF
/ adjustment lag 调整过程的时间差距；调整时差
osB8
'\GR adjustment mechanism 调整机制
ZV :cg v adjustment of loss 亏损调整
f]N.$,:$ adjustment process 调整过程；调整程序
T_T@0`7 adjustment range 调整幅度
jV:Krk6T< administered exchange rate 受管制汇率
c -1Hxd YD Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
~CTe5PX c administration expenses 行政费用
zB,Vi-)vH administration fee 手续费；行政费
v E4ce administration in bankruptcy 破产管理
8 cN[t.S administration order 遗产管理令
4rpx administrator 管理人；遗产管理人
mBb;:- 5 administrator of the estate 遗产管理人
Yfro^}f admission of debt 债项承认书
Q:U^):~ admission of proof 接纳债权证明
^P)W/2 advance 放贷款项；垫付款项；预支款项；预付款项
j^ y9+W_b advance account 暂支帐目；预付款帐户
a g=,oYn advance compensation 预付补偿金
G.ag$KF advance from shareholder 股东垫款
0[ (Z48 advance pending reimbursement 预支以待日后付还
(7v]bqfw advanced economy 先进经济体系
LI`L!6^l advancement 预付；预付财产
x}acxu 2H7 advances warrant 垫款令
}ZPO^4H;- advancing 贷出
HfQZRDH adverse balance 逆差
/HlLf W adverse exchange 逆汇
T ~=r* 4 advertisement addressed to shareholders 在报章刊登的致股东通告
?_hKhn%K9
advice for collection 托收通知书
Q7<_> )e^ advice of drawing 提款通知书；汇票通知书
5X8 GR5P advice of payment 付款通知
Io 8h 8N- Advisory Committee [Securities and Futures Commission]
d#Hl3]wT 谘询委员会〔证券及期货事务监察委员会〕
kX0 hRX Advisory Committee on Diversification 经济多元化谘询委员会
p_ H ;|m9 affidavit 誓章；遗产申报誓章
vUlG E affidavit of no receipt 述明无收款的誓章
? zFeP6C affiliate 联号；联营公司；附属公司
"t[9EbFL affiliated company 附属公司；联号；联营公司
>gQJ6 q affirmation [estate duty] 非宗教式宣誓〔遗产税〕
nu'r ` affordability 负担能力
ar+ j`QIe African Development Bank [AfDB] 非洲开发银行
G6l: El& after-acquired property 事后取得的财产
qM~;Q6{v after-hours dealing 市后交易
U/9i'D[|{ after-tax profit 税后盈利；税后利润；税后溢利
+0{$J\ s agency agreement 代理协议
%
~!A, agency expenses 代理机构的开支
osBwX.G'l agency fee 代理费
0[/GEY@ Agency Law 《代理法》
G&eRhif agent 代理人；承销人
)9oF?l^q agent of company 公司代理人
MM+x}g.? agent's fee 代理人费；经纪费
Mp%.o}j
aggregate 总计；总数；总体数字
ef
!@|2 aggregate amount 总款额；总额
P@LFX[HtM aggregate assets and liabilities 总体资产与负债
U,;a+z 4\ aggregate at constant price 按固定价格计算的总体数字
Z4&,KrV aggregate demand 总需求
O~wZU Zf aggregate gross position 总持仓量
&oU) ,H aggregate limit 总限额
$oPx2sb aggregate of salaries tax 合计薪俸税
o7_*#5rD aggregate performance 总体表现；总体业绩
G)(vd0X1 aggregate supply 总体供应
{c(@u6l 28 aggregate surplus 总盈余
D@ O# P^? aggregate total 整体总额
zCpsGr aggregate value 总值；合计价值
*-.{->#Y aggregated basis 合计基准
%a'Nf/9=: aggregated net chargeable income 合计应课税入息实额
@pV~Q2% aggregation 合并计算；合计；总和
-V C
k k aggregation of incomes of husband and wife 夫妇入息合并计算
ZmXO3,sf) aggregation of property 财产的总和
>EacXPt-O agio 差价；贴水
/-{C,+cB Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
B Xzn-S Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
4V6^@ 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
'<$!?=" Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
[Yi;k,F: 《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》
}|KNw*h $ Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
@zQ.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》
d ynq)lf agreement for a settlement 授产协议
g-4m.; agreement for assignment 转让协议
yA+ NRWWj agreement for sale 售卖协议；买卖协议
Zk={3Y agreement for sale and purchase 买卖协议
ekR/X agreement for the payment of interest 支付利息协议
?Q?=I,2bP agreement for the repayment of money 还款协议
oJ:\8>)9 agreement of reinsurance 再保险协议
.!oYIF*0zC Agricultural Bank of China 中国农业银行
Xur {nk~? air passenger departure tax 飞机乘客离境税
gpvzOW/ Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
hOOk f mOM airport tax 机场税
? " +g6II alcohol duty 酒精税
cZb5h 9 alienation 让与；让渡；转让
>.xg o6 alimony 生活费；赡养费
rDD,eNjG All Ordinaries Index [AOI] 所有普通股指数
}ldOxJSB ? all risks 全险；综合险
;2&ym)` All Sales Record for Stock Market 《股票市场成交报告》
N=vb*3ECg Allied Capital Resources Limited 新联财务有限公司
4qYT all-items index [Consumer Price Index] 总指数〔消费物价指数〕
U8>M`e"D allocation letter 拨款信件
'joc8o sS allocation of fund 分配款项；预留款项
@5 =2+ M allocation of profit 利润分配；溢利分配
*XCgl*% * allocation warrant 拨款令
WDF;`o*3 allotment 分配；配股
;ndwVZ~, allotment notice 股份配售通知；配股通知
2F
z;TNS allotment of shares 股份分配
MsD@pa allowable 可获宽免；免税的
j%q,]HCANh allowable business loss 可扣除的营业亏损
u ) hr allowable expenses 可扣税的支出
f[XsnN2 allowance 免税额；津贴；备抵；准备金
e I^Q !b8n allowance for debts 债项的免税额
aio N)V allowance for depreciation by wear and tear 耗损折旧免税额
%v"qFYVX" allowance for funeral expenses 殡殓费的免税额
Dt ~3Qd0 allowance for inflation 为通货膨胀而预留的款项；通胀准备金
B-.QGf8K. allowance for repairs and outgoings 修葺及支出方面的免税额
VoGyjGt& allowance to debtor 给债务人的津贴
o-}q|tD$< alteration of capital 资本更改
=/Lwprj alternate trustee 候补受托人
L>ruNw'-K amalgamation 合并
_u] S/X- ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
^&|KuI+ u ambit of charges 征税范围；收费范围
n>o0PtGxC amended valuation 经修订的估值
o4U[;.?c American Commodities Exchange 美国商品交易所
Z'<I
Is:J American Express Bank Limited 美国运通银行
R'z
-#*[ American Stock Exchange 美国证券交易所
ir?Y> amortization 摊销
=qNZ7>Qw amount due from banks 存放银行同业的款项
bC SgdK amount due from banks abroad 存放海外银行同业的款项
&F 3'tf? amount due from holding companies 控股公司欠款
`h(*D amount due from local banks 存放本港银行同业的款项
&Sr7 ?u`k amount due to banks 银行同业的存款
U4.- { . amount due to banks abroad 海外银行同业的存款
Kqn{q4 L amount due to holding companies 控股公司存款
-qDM(zR amount due to local banks 本港银行同业的存款
9*ek5vPB amount due to outport banks 外埠银行同业的存款
|PaVb4j amount for note issue 发行纸币的款额
{[ [j .) amount of bond 担保契据的款额
!uxma~ZH- amount of consideration 代价款额
S [=l/3c amount of contribution 供款数额
M&h`uO/[ amount of indebtedness 负债款额
9^z A( amount of principal of the loan 贷款本金额
oScKL#Hu amount of rates chargeable 应征差饷数额
tB<2m jg amount of share capital 股本额
v-MrurQ4 amount of sums assured 承保款额
v K7J;U+cJ amount of variation 变动幅度
?AlTQL~c amount of vote 拨款数额
)*m#RqLQ8 amount payable 应付款额
bpaS(n By amount receivable 应收款额
7,!$lT# Amsterdam Stock Exchange 阿姆斯特丹证券交易所
x 3C^ S ~ analysis 分析
|EpL~ G_ ancillary risk 附属风险
V.?Oly annual account 周年帐目；周年帐目报表；年度决算；年结
m`lxQik annual accounting date 年结日期
:dML+R#Ymh annual allowance 每年免税额；年积金；年度津贴；年津
LEgx"H =c annual balance 年度余额
na0-v- annual disposable income 每年可动用收入
-udKGrT+ annual estimates 周年预算
|WUm;o4E`U annual fee 年费
ln&9WF\I annual general meeting 周年大会
3x6@::s~ annual growth rate 年增率；每年增长率
Z&M fE0F/B annual long-term supplement 长期个案每年补助金
<], ~V \m annual pensionable emolument 可供计算退休金的年薪
b md3fJb`r annual report 年报
|Ev V S Annual Report on the Consumer Price Index 《消费物价指数年报》
J69B1 Yi annual return 周年报表；周年申报表；每年报税表格
rE5q
BEh Annual Return Rules 《周年报表规则》
6d#:v"^, annual review of consumer prices 每年消费物价回顾
[ }1+=Ub annual roll-forward basis 逐年延展方式
,enU`}9V* annual salary 年薪
=AVr< kP annual statement 年度报表；年度决算表
XT<{J8
0z 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
s4kkzTnXE3 annuitant 年金受益人
<ZwmXD.VD annuity 年金
Rct=v DU annuity contract 年金合约
zjlo3=FQX[ annuity on human life 人寿年金
R;3T yn+ antecedent debt 先前的债项
T!3_Q/~^r ante-dated cheque 倒填日期支票
.KX LWH anticipated expenditure 预期开支
;z3w#fN Mv anticipated net profit 预期纯利
tEC`-> | anticipated revenue 预期收入
]*\m@lWu anti-inflation measure 反通货膨胀措施
p J #<e anti-inflationary stance 反通货膨胀立场
3A)Ec/;~ apparent deficit 表面赤字
#
ZcFxB6) apparent financial solvency 表面偿债能力
Ar iW&E apparent partner 表面合伙人
>SSRwYIN application for personal assessment 个人入息课税申请书
OO /Pc application of fund 资金应用
kA/V=xO< application to release as liquidator and to destruct the books of accounts and documents
&LM ^,xx} 申请免除清盘人职务及毁灭帐簿与文件
r_Eu LFM A appointed actuary 委任精算师
\NTN B9>CO appointed auditor 委任核数师；委任审计师
l99{ eD appointed trustee 委任的受托人
p(` ?y:.3 appointer 委任人
2[e^mm&. apportioned pro rata 按比例分摊
ge@ KopZ& apportionment 分配；分摊
n+94./ Mh Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
MET"s.v apportionment formula 分摊方程式
"U6:z M apportionment of estate duty 遗产税的分摊
+u[?8D7Y appraisal 估价；评估
X{-[
E^X appreciable growth 可观增长
NUjo5.7 appreciable impact 显着影响
\Bg?QhA_D appreciable increase 可观增长
0f]LO g appreciation 增值；升值
nApkK1? appreciation against other currencies 相对其他货币升值
k\wcj^"cb appreciation of the exchange value of Hong Kong dollar 港元汇值上升
^a?H " appreciation tax 增值税
\}9GK`oR appropriation 拨款；拨用；拨付
J[7|Ul1
< appropriation account 拨款帐目
{I"` ( Appropriation Bill 拨款法案
9 ! 6\8 appropriation-in-aid system 补助拨款办法
?=^ M(TA; approved assets 核准资产
6d%'>^`(o- approved basket stock 认可一篮子证券
[T> a}}@ approved budget 核准预算
<-%OXEG approved charitable donation 认可慈善捐款
7$HN5T\! approved charitable institution 认可慈善机构
P3u,)P& approved currency 核准货币；认可货币
1~_&XNb& approved estimates 核准预算
w=K !U] approved estimates of expenditure 核准开支预算
c =Y8R/G< approved overseas insurer 核准海外保险人
" +n\0j ; approved overseas trust company 核准海外信托公司
@!MhVNS_< approved pooled investment fund 核准汇集投资基金
/'uFX, approved provident fund scheme 认可公积金计划
SPEDN}/^ approved provision 核准拨款
[ta3sEPjs approved redeemable share 核准可赎回股份
v<SCh)[-p approved regional stock 认可地区性证券
d(> approved retirement scheme 认可退休金计划
)?qH#>mD6 approved subordinated loan 核准附属贷款
tMQz'3,X arbitrage 套戥；套汇；套利
U 2@Mxw arbitrageur 套戥者；套汇者
9YjO
arbitrary amount 临时款项
e |&}{JP{[ arrangement 措施；安排；协定
#Emz9qTsce arrears 欠款
o7B }~;L arrears of pay 欠付薪酬
@*{sj`AS
' arrears of revenue 逾期未收税款；逾期未收的帐项
F>!gwmn~ articles of association 组织章程；组织细则；组织章程细则
Mq [|w2. Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
`E4OgO ascertainment of profit 确定利润
`*to(
) "Asia Clear" “亚洲结算系统”
hD I}V 1) Asia Commercial Bank Ltd. 亚洲商业银行有限公司
. )Af&+KT Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
g-cC&)0Q Asian Development Fund [ADF] 亚洲发展基金
*k%3J9=-1 Asian dollar bond 亚洲美元债券
}M+2 ,#l Asian dollar market 亚洲美元市场
ZZJXd+Q} Asian dollar rate 亚洲美元利率
;s(uaC3 Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
|fTWf}Jx Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
@Y8/#6 KE asked price 沽盘；喊价；索价；卖方报价
( 8}'JvSu assessable income 应评税入息
hr)CxsPoRQ assessable loss 应评税亏损
sH}q &= assessable profit 应评税利润
:lGH31GG assessable value 应评税值
2-#:Y
assessed profit 估定利润
<Z6tRf;B assessed value 经评估价值
Pu-/*Fx assessment 评税；评定；估价；评税单
V`;$Ua;y assessment number 评税编号；估价编号
Ml Bw=Nr assessment of additional tax 补加税评税
!` VC4o assessment of performance 业绩评估；实绩评价
tq^d1b(j4 Assessor 评税主任
m?$peRn3{ asset price bubbles 资产价格泡沫
vxrRkOU1 asset-backed securities 具资产保证的证券
5|^{t00T ~ assets accretion 资产增值
./ !6M assets and liabilities 资产与负债
_s> ZY0 assets betterment statement 资产递增表；资产改进表
%C^%O q_k assets lending 实物放款；有抵押贷款
/Wqx@# assets of the company passing on the death 死者去世时转移的公司资产
jj&4Sv#> assets pledged as security for liabilities 用作负债抵押的资产
O alBr?^ assets portfolio 资产投资组合
83ajok4E assets price 资产价格
QoVRZ $!p assets quality 资产质素
FYtf<C+ assets realization 资产变现
ED kxRfY2/ assets refinancing arrangement 资产再集资安排
z%pD3J ?> assets securitization 资产证券化
9^5D28y assets situated outside Hong Kong 在香港以外地方的资产
}CyS_Tc assets stripping 削减资产；拆卖资产
6-w'? G37 assets value 资产值
N1Pm4joH% assignee 承让人
0-9.u`)#yu assignment 转让；转让书；转让契
Z;XiA<| assignment of interest 权益转让
D]UqM<0Rz assignment of letters patent and trade mark 专利证书及商标转让
dU 4G! assignment of property 物业转让；物业转让书
D " 4*& assignment right 转让权
% ^C.e* assignor 转让人
49 ("$! associate 有联系的人；有关连人士；相联者；合伙人；联系人
xWa96U[ Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
Qn*a#]p associate member 附属会员
p@se
5~ associated body corporate 相联法人团体
ra'h\m associated company 相联公司；联属公司
qK9\oB %s7 associated corporation 相联法团
~^GY(J' Association of Chartered Certified Accountants [ACCA] [United Kingdom]
dT9ekNQB 公认会计师公会〔英国〕
1>!wm 0;x Association of Futures Exchange Brokers 香港期货经纪协会
C<?Huw4R0 Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
G\ U'_G> association of underwriters 承保人组织
b35Z1sfD
j assumption of control 接管
SB 3= 5"q assurance 担保；保险；转易；转易书
?<#2raH- assurance of interest 权益的转易
Y ^(Sc4 W at 19XX price 按一九ＸＸ年价格计算
ZS u0e% at a discount 按赔价计算；按贴水价格计算；打折扣
xq2
,S at a premium 按溢价计算；按升水价格计算
c a!=D $ at call 通知付款；按通知
)E2^G)J$W at constant market price 按固定市价计算
27NhYDo at constant price 按固定价格计算
Po: )b at cost 按成本计算
B Rx`83CK at current market price 按当时市价计算；按现时市价计算
J f,)Y>EI at current price 按当时价格计算；按现时价格计算
b BFdr at factor cost 按要素成本计算；按生产要素成本计算
!w[io; at money-of-the-day price 按付款当日价格计算
%!>~2=Q2* at or better 按指定或较佳价位〔买卖指令〕
_Wjd`* at par 按面值计算；平价
p
FkqD U at sight 见票即付
!QB(M@1 at the close 按收市盘
0H6^2T< at the opening 按开市盘
DjX*2O attestation 见证；见证条款
_H41qKS{Ul at-the-money option 平价期权
<$\En[u0 attorney 受权人；受托代表人
&!kr & g#] attornment 新拥有人承认书
ThLnp@ attributable profit 可归属利润
"^~>aVuXf attributable share value 可归属股份价值
i'Oh^Y)E# Auckland Stock Exchange 奥克兰证券交易所
:.+?v*%;n auction 拍卖
aFj)s?$4]K auctioneer 拍卖商
BK_x5mGu3 audit 审计；核数
+Y^_1 Audit Commission 审计署
(v\Cv)OS Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
B`/c Kfg 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〕
w;;.bz m audit review 帐目审查
-cjwa-9
~ Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
Ikkv <uY audited account 审计帐目；经审计的帐目
Y68T&swD audited annual account 经审计的周年帐目
r#K;@wu2 audited balance sheet 经审计的资产负债表
|Q'l&Gt6 auditor 核数师；核数主任；审计师
@ Ik@1 auditor's certificate 核数师证明书；审计师证明书
4}~zVT0'~ auditor's report 核数师报告；审计师报告
}/% (7F f{ Aussie bond 澳元债券
^}-(8~_en austerity budget 紧缩预算
{ER%r'(4Z Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
}- Jw"|^W Australia All Ordinaries Index 澳洲所有普通股票指数
DJtKLG0 Australian Dollar [AUD] 澳元
;(kU:b|j Australian Options Market 澳大利亚期权市场
l+>&-lX' Australian Securities Commission 澳洲证券事务监察委员会
?T\m
V } Australian Society of Certified Practising Accountants 澳洲执业会计师公会
39W6"^q"o Australian Stock Exchange 澳大利亚证券交易所
&DMKZMj<Q* Austrian Schilling [ATS] 奥地利先令
!~{AF|2f authentication 认证；鉴证
2[\I{<2/9 authority to purchase 委托购买证；委购书
1|L3} 2 authorization 认可；核准；授权；授权书
QPi]5z? authorization by direction 指示授权
?s<'3I{F` authorization by instruction 指令授权
a;a2x
.< authorization by warrant 令状授权
LD J=<c! authorization of unit trust 单位信托的认可
HqW| authorized agent 指定代理人
B}.G(-u?7 authorized capital 法定资本
rmCrP( authorized clerk 出市员
iB Ld*B|#K authorized dealer 认可交易商
MSm vQ authorized financial institution 认可财务机构
n')#]g0[ authorized fund 认可基金
`hD \u@5Tw authorized fund house 获授权的基金公司；认可基金公司
QY,.| authorized institution 认可机构
JNzNK.E!m- authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
2EubMG authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
3
;F=EMz{ authorized insurer 获授权保险人；获认可承保人
sLV bFN` authorized investment 特准投资项目
^AWM/aY authorized person 获授权人
Z=sC YLm authorized representative 获授权代表
)+[{ MR ' authorized share capital 法定股本
YQ`GOP#/ automated quotation system 自动报价系统
8F (_V qu Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
eZ]4,,m 自动交易系统〔香港期货交易所有限公司〕
P5+FZzQ automatic adjustment mechanism 自动调整机制
0Ts[IHpg&E automatic adjustment system 自动调整系统
5@$b@jTd Automatic Clearing House 自动票据交换所
M]?#]3XBNo automatic exchange rates accumulation system 自动化汇率累集系统
"+ js7U- Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
6#+&_ #9 automatic teller machine [ATM] 自动柜员机
&#'[]V%^F autopay 自动转帐
4# ?Ox vH available assets 可用资产
p7Yej(B available fiscal reserve 现存财政储备
.[1"Med J available profit 可用利润
':71;^zXf Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
"WTnC0< average 平均；平均数；海损
*/Oq$3QGsV average basic salary 平均基本薪金
vj I>TIy
average consumer expenditure 平均消费开支；一般消费开支
Vwp fkD` average cost 平均成本
m8F-#?~ average cost of land production 增辟土地平均成本
e UYd0L! average daily turnover 平均每日成交额
0k I.d X) average daily wage rate 平均每日工资率
`J h> 1l average expenditure pattern 平均开支模式
R$@|t? average growth rate 平均增长率
X[:&p|g] average net fixed assets 固定资产平均净值
$cri"G average of relatives 相对价格平均数
}>cQ}6n. average price 平均价格
sK hX0,s& average propensity to consume 平均消费倾向；一般消费倾向
.(tga&] average propensity to save 平均储蓄倾向；一般储蓄倾向
S1pikwB average rate 平均率
7E$
e1= average revenue 平均收入；平均收益
b$P=rIB average stock 平均库存；平均存货
7FMg6z8~ average yearly rent 平均年租
L$7
NT}L avoidance of double taxation 避免双重课税
I
U/HYBJH avoidance of tax 避税
