A:
eZP"M 6 A share Ａ股；甲类股份
<7^_M*F9 abatement of tax 减税；减扣免税额
F Fg0} ABN AMRO Bank N.V. 荷兰银行
=( Gv_ above-the-line expenditure 线上项目支出；经常预算支出
L$(W*
PG} above-the-line receipt 线上项目收入；经常预算收入
mjy%xzVr6^ ABSA Asia Limited 南非联合亚洲有限公司
d@] 0 =Ax absolute change 绝对数值变更
PX]A1Kt? absolute expenditure 实际开支
ShGR !r< absolute guideline figure 绝对准则数字
HESwz{eSS absolute interest 绝对权益
}> )"!p;t_ absolute order of discharge 绝对破产解除令
wPqIy}- absolute profit margin 绝对利润幅度
jL`S6E?7 absolute value 实值；绝对值
r,yhc = absolutely vested interest 绝对既得权益
|? r,W ~9` absorbed cost 已吸收成本；已分摊成本
].:S!QO absorption 吸收；分摊；合并
(M5=8g%>d absorption rate 吸收率；摊配率；分摊率
NSM-p.I9 ACB Finance Limited 亚洲商业财务有限公司
V=E9*$b] acceptable form of reciprocity 合理的互惠条件
#a} fI acceptable rate 适当利率；适当汇率
o{zo -:>Jp acceptance agreement 承兑协议
{I(Euk>lR acceptance for honour 参加承兑
S' TF7u acceptor 承兑人；接受人；受票人
A "S}) acceptor for honour 参加承兑人
%) q5h B accident insurance 意外保险
b/O~f8t Accident Insurance Association of Hong Kong 香港意外保险公会
;Iv)J|* accident insurance scheme 意外保险计划
%&z9^}Vd[ accident year basis 意外年度基准
,ci
tzh accommodation 通融；贷款
,)oUdwR k accommodation bill 通融票据；空头票据
<=jE,6_| accommodation party 汇票代发人
fkk\Q>J9!= account balance 帐户余额；帐户结余
nC[L"%E|se account book 帐簿
zL)m!:_ account collected in advance 预收款项
na8A}\!< account current book 往来帐簿
\>9%=32u. account of after-acquired property 事后取得的财产报告
P8;|>OLZ) account of defaulter 拖欠帐目
5 QM u=/ account payable 应付帐款
dw Aju:-H account payee only [A/C payee only] 只可转帐；存入收款人帐户
.sjM$#V= account receivable 应收帐款
z@<`] account receivable report 应收帐款报表
O`|'2x{[O account statement 结单；帐单；会计财务报表
]S%qfna e1 account title 帐户名称；会计科目
F=d#$-yg accountant's report 会计师报告
ds7I .Q' Accountant's Report Rules 会计师报告规则
2ht< " accounting and auditing procedure 会计与审计程序；会计与核数程序
dwJ 'hg Accounting Arrangements 《会计安排》
{!6! z, accounting basis 会计基础
qZA?M=NT?
accounting by Official Receiver 破产管理署署长呈交的帐目
4MIL# 1s Accounting Circular 《会计通告》
my*UN_] accounting class 会计类别
Mx$VAV^\ accounting date 记帐日期；会计结算日期
9\Y j`,i5 accounting for money 款项核算
:5h&f Accounting Officer 会计主任
l'-iIbKX accounting period 会计报告期；会计期
|!rD2T\Ef accounting policy 会计政策；会计方针
dos$d3B4 accounting practice 会计惯例
rD<@$KpP accounting principle 会计准则
yrkd#m accounting record 会计记录
+2C:] accounting report 会计报告
e2/&X;2 Accounting Services Branch [Treasury] 会计事务部〔库务署〕
Isoqs(Oi Accounting Society of China 中国会计学会
<qHwY. accounting statement 会计报表
s u![S T( accounting system 会计制度；会计系统
wI i(p5* accounting transaction 会计事项；帐务交易
i"|'p/9@q accounting treatment 会计处理
)t @OHSl accounting year 会计年度
w*Kw#m 'U accretion 增值；添加
cWh Aj>?_Q accrual 应计项目；应累算数目
4[bw/[ accrual basis 应计制；权责发生制
m6'YFpf)V accrual basis accounting 应计制会计；权责发生制会计
"L{;=-e accrue 应累算；应计
{WFYNEQ[ accrued benefit 应累算利益
R2u[IVZW:- accrued charges 应计费用
E})PNf; accrued cumulative preference share dividend 应累算的累积优先股股息
C{A eud #5 accrued expenses 应累算费用
"o[\Aec: accrued interest payable 应付利息；应计未付利息
.;*0odxv accrued interest receivable 应收利息；应计未收利息
G ytI_an8 accrued right 累算权益
> -k$:[l accruing profit 应累算的利润
#4d 0/28b accumulated fiscal reserve 累积财政储备
ab3" ?.3m accumulated profit 累积利润；滚存溢利
"FG6R' accumulated reserve 累积储备
VW bgusxJ accumulation of surplus income 累积收益盈余
<8j n_6 acquired assets 既得资产
3H4p$\; C acquisition 收购；购置；取得
+J.^JXyp0 acquisition cost 购置成本
l2n>Wce9 acquisition expenses 购置费用
I>ofSaN acquisition of 100% interest 收购全部股权
0]i#1Si~@ acquisition of control 取得控制权
a)`h*P5@ acquisition of fixed assets 购置固定资产
NaAq^F U acquisition of shell “买壳”
#4~Ivj acquisition price 收购价
bumS>: act of God 天灾
!m]76=@ acting partner 执事合伙人
js k <N active market 买卖活跃的市场；交投畅旺的市场；旺市
C{e:xGJK active partner 积极参与的合伙人
uXK $5" active trading 交投活跃
& =_YL actual circulation 实际流通
)[%#HT actual cost 实际成本
.F%RW8=Q actual expenditure 实际开支；实际支出
E%/E%9-7\ actual income 实际入息；实际收入；实际收益
#(XP=PUj actual market 现货市场
z2 nDD6N actual price 现货价；实际价格
F>!fu.Ws actual profit 实际利润
>Q"eaJxE!l actual quotation 实盘；实际价位；实际报价
kk ^KaD4dA actual year basis 按实际年度计算
sA}=o.\j: actuals 实货
MIi:\m5 actuarial investigation 精算调查
q#MA A_ actuarial principle 精算原则
}ZR3 actuarial report 精算师报告
~#(bX]+A Actuarial Society of Hong Kong 香港精算学会
mufF_e) actuarial valuation 精算师估值
Z\ LW<**b actuary 精算师
(QqKttL: ad referendum agreement 暂定协议；有待覆核的协定
=BNmuAY7 ad valorem duty 从价税；按值征税
#l{qb]n] ad valorem duty system 从价税制
*-` /A ad valorem fee 从价费
m #'u;GP]k ad valorem tariff 从价关税
ii{5z;I]X additional allowance 额外免税额
2/(gf[elX additional amount for unexpired risk 未过期风险的额外款额
tPFV6n
i additional assessable profit 补加应评税利润
L(AY) gB additional assessment 补加评税
gIRFqEz@o additional commitment 额外承担
TLO-$ >h additional commitment vote 额外承担拨款
|A0kbC. additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
3osAWSCEL additional dependent parent allowance 供养父母额外免税额
okr'=iDg additional provision 额外拨款
o2F6K*u} additional stamp duty 附加印花税
co U`2n/ additional tax 补加税罚款；补加税款
&hqGGfVsd Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
ow] n)Te adjudged bankrupt 被裁定破产
8 I,(\<Xv adjudicated bankrupt 裁定破产人
"64pVaT4 adjudication fee 裁定费；评定印花税额手续费；评估契据费
H:p(C?tk{ adjudication of bankruptcy 裁定破产；宣告破产
fa"eyBO50 adjudication of insolvency 裁定无力偿还债务
H |75, !< adjusted actual 经调整的实数；调整后的实数
u9k##a4.E
adjusted current assets 经调整的流动资产；调整后的流动资产
5?6 ATP:[ adjusted figure 经调整的数字；调整后的数额
-u)06C*39 adjusted liabilities 经调整的负债；调整后的负债
X~n Kuo adjusted loss 经调整的亏损；调整后的亏损
[ub,&j^ 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
5E}0 <& adjusted profit 经调整的利润；调整后的利润
q$U;\Mg) adjusted surplus 经调整的盈余额；调整后的盈余额
oX!s u adjusted value 经调整的价值；调整后的价值
-OVJ ] adjustment 调整；修订；理算〔保险〕
CDR^xo5
dP adjustment centre 调剂中心
#YjV3O5< adjustment lag 调整过程的时间差距；调整时差
JWH}0+1* adjustment mechanism 调整机制
WYI? M adjustment of loss 亏损调整
NoiU5 pP adjustment process 调整过程；调整程序
1~ZDHfd5 adjustment range 调整幅度
^c.b@BE administered exchange rate 受管制汇率
Q_M2!qj Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
*>Om3[D administration expenses 行政费用
Z1OX9]##r administration fee 手续费；行政费
Y$Os&t@bu administration in bankruptcy 破产管理
pE15[fJ` administration order 遗产管理令
M.H4 ud administrator 管理人；遗产管理人
,>"1'i&@ administrator of the estate 遗产管理人
*4=Fy:R]O admission of debt 债项承认书
Vv6xVX admission of proof 接纳债权证明
4}#*M2wb advance 放贷款项；垫付款项；预支款项；预付款项
J&
yD X> advance account 暂支帐目；预付款帐户
!tX14 O~B- advance compensation 预付补偿金
0H;dA1 advance from shareholder 股东垫款
=Xud L^GF advance pending reimbursement 预支以待日后付还
Awe\KJ^` advanced economy 先进经济体系
WET $H, advancement 预付；预付财产
5%,n[qj4IT advances warrant 垫款令
.DCp)&m
l; advancing 贷出
l,sYYU+iY adverse balance 逆差
$F\&?B1. adverse exchange 逆汇
%Sxy!gGz%% advertisement addressed to shareholders 在报章刊登的致股东通告
\h _hd%'G advice for collection 托收通知书
${e(#bvGZ advice of drawing 提款通知书；汇票通知书
tHhY1[A8m advice of payment 付款通知
9$S2:2(G Advisory Committee [Securities and Futures Commission]
0*q~(.>a 谘询委员会〔证券及期货事务监察委员会〕
@AVx4,!>[ Advisory Committee on Diversification 经济多元化谘询委员会
VJuPC affidavit 誓章；遗产申报誓章
;2%3~L 8?V affidavit of no receipt 述明无收款的誓章
r}03&h~Hc& affiliate 联号；联营公司；附属公司
QT^(
oog= affiliated company 附属公司；联号；联营公司
I]ywO 4 affirmation [estate duty] 非宗教式宣誓〔遗产税〕
zXZy:SD affordability 负担能力
>-+M Wu= African Development Bank [AfDB] 非洲开发银行
lL%7 lO after-acquired property 事后取得的财产
G{ F>=z"(l after-hours dealing 市后交易
{TUCa after-tax profit 税后盈利；税后利润；税后溢利
]P] lG- agency agreement 代理协议
c3oI\l U
agency expenses 代理机构的开支
xAz gQ agency fee 代理费
^W #[6]S Agency Law 《代理法》
@yobT,DXi agent 代理人；承销人
$W`
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:GGsQ
n agent's fee 代理人费；经纪费
D {>, 2hC aggregate 总计；总数；总体数字
0Wv9K~F aggregate amount 总款额；总额
Tz%l 9aC aggregate assets and liabilities 总体资产与负债
LhV4 ^\+ aggregate at constant price 按固定价格计算的总体数字
j >0S3P, aggregate demand 总需求
G|Q}.v aggregate gross position 总持仓量
F-_RL-hbN% aggregate limit 总限额
TvM{ QGN aggregate of salaries tax 合计薪俸税
}R}tIC-: aggregate performance 总体表现；总体业绩
t}NxD`8 aggregate supply 总体供应
=> -b?F0(c aggregate surplus 总盈余
w )DO"Z7 aggregate total 整体总额
y~U+MtSf# aggregate value 总值；合计价值
T|9Yo=UK% aggregated basis 合计基准
5)&e2V',y aggregated net chargeable income 合计应课税入息实额
) @))3 aggregation 合并计算；合计；总和
?86h:9 aggregation of incomes of husband and wife 夫妇入息合并计算
B g7?1m aggregation of property 财产的总和
)Q7;)iPY# agio 差价；贴水
Hk3HzN 3 Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
9chiu%20 Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
Q"Q|]f* 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
q@Q|oB0W$) Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
$Q]`+:g*} 《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》
;x+4jpH ]B Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
x2|DI)J1' 《香港政府和大韩民国政府关于相互促进和保护投资协定》
!.3
MtXr agreement for a settlement 授产协议
]l+2Ca:-[j agreement for assignment 转让协议
ub.pJJlC agreement for sale 售卖协议；买卖协议
yu}4L'e agreement for sale and purchase 买卖协议
uiHlaMf agreement for the payment of interest 支付利息协议
`EWeJ(4Z@ agreement for the repayment of money 还款协议
)Tb{ O agreement of reinsurance 再保险协议
b/ZX}<s(1= Agricultural Bank of China 中国农业银行
:(I)+;M }P air passenger departure tax 飞机乘客离境税
!?Ow"i-lp Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
_k6N(c2Nd airport tax 机场税
4 Ag+ alcohol duty 酒精税
7B7I'{d alienation 让与；让渡；转让
Gg,,q JO alimony 生活费；赡养费
zhYE#hv2 All Ordinaries Index [AOI] 所有普通股指数
ojyG|Y all risks 全险；综合险
E7*1QR{Q All Sales Record for Stock Market 《股票市场成交报告》
oc L Allied Capital Resources Limited 新联财务有限公司
Z < uwqA all-items index [Consumer Price Index] 总指数〔消费物价指数〕
~{+J~5!;<H allocation letter 拨款信件
?A2EuvQH] allocation of fund 分配款项；预留款项
S :(1=@ allocation of profit 利润分配；溢利分配
qJISB7F[%O allocation warrant 拨款令
^Ko0zz|R/ allotment 分配；配股
%}$6#5"'; allotment notice 股份配售通知；配股通知
|f RajuA; allotment of shares 股份分配
)x Tp7YnZ; allowable 可获宽免；免税的
bh+ R9~ allowable business loss 可扣除的营业亏损
ed\,FWR allowable expenses 可扣税的支出
'7_'s 1 allowance 免税额；津贴；备抵；准备金
_^&oNm1 allowance for debts 债项的免税额
y>wr $ allowance for depreciation by wear and tear 耗损折旧免税额
D8Ni=.ALL allowance for funeral expenses 殡殓费的免税额
I`5MAvP allowance for inflation 为通货膨胀而预留的款项；通胀准备金
5Vut4px allowance for repairs and outgoings 修葺及支出方面的免税额
"q]v2t allowance to debtor 给债务人的津贴
u45e>F= alteration of capital 资本更改
V|b?H6Q alternate trustee 候补受托人
\a|gzC1G amalgamation 合并
2.; OHQTE ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
.l#Pmd! ambit of charges 征税范围；收费范围
r2U2pAy# amended valuation 经修订的估值
ijoR(R^r American Commodities Exchange 美国商品交易所
+8 6\&y) American Express Bank Limited 美国运通银行
.: <c[EJ
b American Stock Exchange 美国证券交易所
dcXtT3,kpX amortization 摊销
i37W^9 R amount due from banks 存放银行同业的款项
U/jJ@8 amount due from banks abroad 存放海外银行同业的款项
`=CF
| I amount due from holding companies 控股公司欠款
-U; s, >\) amount due from local banks 存放本港银行同业的款项
KZD&Ih(vC amount due to banks 银行同业的存款
,[cWG)- amount due to banks abroad 海外银行同业的存款
gB
kb0 amount due to holding companies 控股公司存款
9rA3qj% amount due to local banks 本港银行同业的存款
Zz/w>kAG*{ amount due to outport banks 外埠银行同业的存款
N<:Ra~Ay amount for note issue 发行纸币的款额
&;%+Hduc amount of bond 担保契据的款额
~ZvZ k amount of consideration 代价款额
` qt 4~rD amount of contribution 供款数额
y/kCzD T , amount of indebtedness 负债款额
k Mwt&6wS amount of principal of the loan 贷款本金额
= ]7 \-- amount of rates chargeable 应征差饷数额
L6Ynid.k amount of share capital 股本额
pCpj#+ |_) amount of sums assured 承保款额
T xxW/f9D amount of variation 变动幅度
Ww8C![ , amount of vote 拨款数额
b<:s{f"t, amount payable 应付款额
@ ?e;Jp9 amount receivable 应收款额
lzxn} TO} Amsterdam Stock Exchange 阿姆斯特丹证券交易所
6 E_YQb dy analysis 分析
iB]kn(2C ancillary risk 附属风险
B /Dj2 annual account 周年帐目；周年帐目报表；年度决算；年结
c~$ipX annual accounting date 年结日期
z{ymVd0# annual allowance 每年免税额；年积金；年度津贴；年津
;7 IVg[f annual balance 年度余额
Y-9]J( annual disposable income 每年可动用收入
1J<-P9 vk+ annual estimates 周年预算
:ye)%UU"|: annual fee 年费
(&
~`!] annual general meeting 周年大会
VN$#y 4 annual growth rate 年增率；每年增长率
@br%:Nt annual long-term supplement 长期个案每年补助金
L^ +0K}eD annual pensionable emolument 可供计算退休金的年薪
75^-93 annual report 年报
jh g!K.A Annual Report on the Consumer Price Index 《消费物价指数年报》
A ;Zg: annual return 周年报表；周年申报表；每年报税表格
JaIj 9KLNX Annual Return Rules 《周年报表规则》
%|-Rh^H[JK annual review of consumer prices 每年消费物价回顾
ytAhhwN~ annual roll-forward basis 逐年延展方式
ngdVRJL annual salary 年薪
v $ pA Rt annual statement 年度报表；年度决算表
yK}#|b'cM 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
d628@~ Ekn annuitant 年金受益人
pw(`+x] annuity 年金
kWoy%?|RRa annuity contract 年金合约
/>f`X+ d annuity on human life 人寿年金
Nwu#,f=X antecedent debt 先前的债项
nLQ X? : ante-dated cheque 倒填日期支票
uO":\<1# anticipated expenditure 预期开支
L(8Q% oX%o anticipated net profit 预期纯利
h\.UUC&< anticipated revenue 预期收入
wx57dm+ anti-inflation measure 反通货膨胀措施
"bw4 {pa+ anti-inflationary stance 反通货膨胀立场
m6 IZG l7% apparent deficit 表面赤字
kSI,Q!e\ apparent financial solvency 表面偿债能力
j l7e6#zu apparent partner 表面合伙人
M 5% xp.B application for personal assessment 个人入息课税申请书
7Y!^88,f. application of fund 资金应用
I E ,g application to release as liquidator and to destruct the books of accounts and documents
<BO|.(ys 申请免除清盘人职务及毁灭帐簿与文件
Q
|l93Rb` appointed actuary 委任精算师
u 6%56 %^f appointed auditor 委任核数师；委任审计师
5Impv3qaZ appointed trustee 委任的受托人
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|f h!- appointer 委任人
! Noabt apportioned pro rata 按比例分摊
8 fDnDA.e apportionment 分配；分摊
Dn d Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
s"sX# l[J apportionment formula 分摊方程式
g@1MIm c'! apportionment of estate duty 遗产税的分摊
#z5'5|3 appraisal 估价；评估
3mBr nq]j> appreciable growth 可观增长
*qq %)7 appreciable impact 显着影响
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appreciable increase 可观增长
J@R+t6$3O appreciation 增值；升值
SS H/q/ appreciation against other currencies 相对其他货币升值
$'&`k,a3|P appreciation of the exchange value of Hong Kong dollar 港元汇值上升
/}M@MbGM M appreciation tax 增值税
Rf8|-G-}# appropriation 拨款；拨用；拨付
H5qa7JMZ appropriation account 拨款帐目
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-?)-L&g Appropriation Bill 拨款法案
IWMqmCbv appropriation-in-aid system 补助拨款办法
4}NFa; M1 approved assets 核准资产
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!<bBd approved basket stock 认可一篮子证券
Q 2t Ge~H approved budget 核准预算
V;)'FJ)] approved charitable donation 认可慈善捐款
=-vk}O0C approved charitable institution 认可慈善机构
" 3\) @ approved currency 核准货币；认可货币
'x!q*|zF 2 approved estimates 核准预算
y 2<g96 approved estimates of expenditure 核准开支预算
MKQa&Dvw approved overseas insurer 核准海外保险人
}"3L>%Q5 approved overseas trust company 核准海外信托公司
HD`Gi0 approved pooled investment fund 核准汇集投资基金
R)<>} y approved provident fund scheme 认可公积金计划
3J [P(G>Q approved provision 核准拨款
;w@ : approved redeemable share 核准可赎回股份
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!K~C approved regional stock 认可地区性证券
>j$f$*x approved retirement scheme 认可退休金计划
s2d;601*b approved subordinated loan 核准附属贷款
9@:& E arbitrage 套戥；套汇；套利
uQ&xoDCB arbitrageur 套戥者；套汇者
4q~l ?*S arbitrary amount 临时款项
nkG 6. arrangement 措施；安排；协定
Tl 25t^Y arrears 欠款
-R:1-0I $ arrears of pay 欠付薪酬
1`h`-dqr# arrears of revenue 逾期未收税款；逾期未收的帐项
OCR x| articles of association 组织章程；组织细则；组织章程细则
S"}FsS;k<? Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
vK$T$SL ascertainment of profit 确定利润
!'PPj_Hp] "Asia Clear" “亚洲结算系统”
O81})r *Y Asia Commercial Bank Ltd. 亚洲商业银行有限公司
w|RG Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
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<b1Y Asian Development Fund [ADF] 亚洲发展基金
d/* [t! Asian dollar bond 亚洲美元债券
Pp26UW W Asian dollar market 亚洲美元市场
U2SxRFs >
Asian dollar rate 亚洲美元利率
HPU7
` b4 Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
v3~,1)#aI Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
6o{anHBB asked price 沽盘；喊价；索价；卖方报价
e"2 wXd_} assessable income 应评税入息
G q0~&6 assessable loss 应评税亏损
5V%K'a( assessable profit 应评税利润
<' s1+^LC assessable value 应评税值
q 4U?}=PD assessed profit 估定利润
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8"1f|w assessed value 经评估价值
/'">H-r assessment 评税；评定；估价；评税单
K sHovv-A assessment number 评税编号；估价编号
q A G0t{K assessment of additional tax 补加税评税
~_h 4| vG assessment of performance 业绩评估；实绩评价
u/k#b2BqL Assessor 评税主任
Ar>Om!]=v asset price bubbles 资产价格泡沫
;E##bdSCA asset-backed securities 具资产保证的证券
wd1*wt assets accretion 资产增值
}3vB_0[r assets and liabilities 资产与负债
&jg ,8 assets betterment statement 资产递增表；资产改进表
*h]qh20t assets lending 实物放款；有抵押贷款
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qq assets of the company passing on the death 死者去世时转移的公司资产
O9g{XhMv>f assets pledged as security for liabilities 用作负债抵押的资产
b z<wihZj assets portfolio 资产投资组合
8U=M.FFp assets price 资产价格
%P yU3 assets quality 资产质素
3 :f5xF assets realization 资产变现
czedn_}%Q assets refinancing arrangement 资产再集资安排
5oORwOP assets securitization 资产证券化
hgsE"H<V assets situated outside Hong Kong 在香港以外地方的资产
N*@ bJ*0 assets stripping 削减资产；拆卖资产
*d(wO l5[ assets value 资产值
a{]1H4+bQ assignee 承让人
[q_Yf!(m- assignment 转让；转让书；转让契
~6@~fhu assignment of interest 权益转让
auS$B % assignment of letters patent and trade mark 专利证书及商标转让
AbfLV942 assignment of property 物业转让；物业转让书
Url8 Z\;aM assignment right 转让权
Te5_ T&1Z assignor 转让人
GO`X K E associate 有联系的人；有关连人士；相联者；合伙人；联系人
#%+IU Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
(VC_vz- associate member 附属会员
mp@ Js CU associated body corporate 相联法人团体
LfF<wDvXf associated company 相联公司；联属公司
Lmj?V1% V associated corporation 相联法团
N}s[0s Association of Chartered Certified Accountants [ACCA] [United Kingdom]
NUm3E4 公认会计师公会〔英国〕
M*0&3Y
Z Association of Futures Exchange Brokers 香港期货经纪协会
J }JT%S W Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
1R,n[`}h association of underwriters 承保人组织
ty/jTo} assumption of control 接管
\r<&7x#j assurance 担保；保险；转易；转易书
% _A1WC assurance of interest 权益的转易
[0_Kz"| at 19XX price 按一九ＸＸ年价格计算
= .tsz.:c at a discount 按赔价计算；按贴水价格计算；打折扣
9}3W0F; at a premium 按溢价计算；按升水价格计算
/$ L;m at call 通知付款；按通知
pY-iz M L at constant market price 按固定市价计算
|nocz]yU$ at constant price 按固定价格计算
E<~ /AReo at cost 按成本计算
a}e7Q<cGj at current market price 按当时市价计算；按现时市价计算
0Z9 jlwc Q at current price 按当时价格计算；按现时价格计算
h=)Im ) at factor cost 按要素成本计算；按生产要素成本计算
l`,`N+FG at money-of-the-day price 按付款当日价格计算
{J|P2a[ at or better 按指定或较佳价位〔买卖指令〕
(-"A5(X:/ at par 按面值计算；平价
<!=TxV>}A at sight 见票即付
U>X06T at the close 按收市盘
<2,@rYe/ at the opening 按开市盘
d6(qc< /!r attestation 见证；见证条款
IO,kP`Wcx at-the-money option 平价期权
36lIV,YnU attorney 受权人；受托代表人
m,=$a\UC attornment 新拥有人承认书
yP[GU| >( attributable profit 可归属利润
(U-p&q>z attributable share value 可归属股份价值
n w\p 3 Auckland Stock Exchange 奥克兰证券交易所
PqvwM2}4 auction 拍卖
$aGK8%.O auctioneer 拍卖商
5%G++oLXf audit 审计；核数
$\a;?>WA" Audit Commission 审计署
Bt.W_p Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
n>iPA D 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〕
{4:En; audit review 帐目审查
#=$4U!yL Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
b6]M}ixK audited account 审计帐目；经审计的帐目
Z$[A.gD4 audited annual account 经审计的周年帐目
BH*vs xe audited balance sheet 经审计的资产负债表
*TMg. auditor 核数师；核数主任；审计师
{\0 R[+d auditor's certificate 核数师证明书；审计师证明书
/:%^Vh3XF auditor's report 核数师报告；审计师报告
q^12Rj;H Aussie bond 澳元债券
tkJ/ h< austerity budget 紧缩预算
+ E S.O]?> Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
9|'bPOKe Australia All Ordinaries Index 澳洲所有普通股票指数
VgoQz]z Australian Dollar [AUD] 澳元
E$Ge#
M@dM Australian Options Market 澳大利亚期权市场
Y*"%;e$tg Australian Securities Commission 澳洲证券事务监察委员会
xD_jfAH' Australian Society of Certified Practising Accountants 澳洲执业会计师公会
2RM1-j
($ Australian Stock Exchange 澳大利亚证券交易所
gqe
z- Austrian Schilling [ATS] 奥地利先令
flb3Iih authentication 认证；鉴证
2c+q~8Jv authority to purchase 委托购买证；委购书
Y! Z@1V` authorization 认可；核准；授权；授权书
|y=CmNG , authorization by direction 指示授权
(EohxLl !p authorization by instruction 指令授权
vTB*J,6. authorization by warrant 令状授权
{5_*f)$[H authorization of unit trust 单位信托的认可
-j<UhW authorized agent 指定代理人
Z{ p;J^: authorized capital 法定资本
e HOm^.gd authorized clerk 出市员
ClfpA?vv authorized dealer 认可交易商
i%\nJs* authorized financial institution 认可财务机构
9jvg[ H authorized fund 认可基金
zpa 'G1v authorized fund house 获授权的基金公司；认可基金公司
[N$@nA-d authorized institution 认可机构
*nC<1 .JW authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
8zpK; + authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
'TbA^U[ authorized insurer 获授权保险人；获认可承保人
v4Nb/Y authorized investment 特准投资项目
U& B~GJT+ authorized person 获授权人
}]?RngTt authorized representative 获授权代表
<F!:dyl authorized share capital 法定股本
1B WuFYB automated quotation system 自动报价系统
+{#BQbx6 Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
qi/%&)GZ 自动交易系统〔香港期货交易所有限公司〕
c%B=TAs5c automatic adjustment mechanism 自动调整机制
WMI/Y 9N automatic adjustment system 自动调整系统
[ NKWudq Automatic Clearing House 自动票据交换所
? X:RrZ:/ automatic exchange rates accumulation system 自动化汇率累集系统
wvq<5gy} Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
_Juhl^LM ; automatic teller machine [ATM] 自动柜员机
6X X5 K @ autopay 自动转帐
[KjQW/sb' available assets 可用资产
EIF[e|kZ< available fiscal reserve 现存财政储备
oxad}Y available profit 可用利润
m:"2I&0)WM Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
g@j:TQM_0 average 平均；平均数；海损
\64(`6> average basic salary 平均基本薪金
2 _Pe/ average consumer expenditure 平均消费开支；一般消费开支
'ugG^2Y average cost 平均成本
DPe`C%Oc1 average cost of land production 增辟土地平均成本
>U) ,^H( average daily turnover 平均每日成交额
j5ui average daily wage rate 平均每日工资率
n_c0 =YH average expenditure pattern 平均开支模式
Lnj5EY er average growth rate 平均增长率
3@}_ F<"* average net fixed assets 固定资产平均净值
5hDE&hp average of relatives 相对价格平均数
*Pq`~W_M7 average price 平均价格
>#8`Zy:/Y average propensity to consume 平均消费倾向；一般消费倾向
1 9)78kV{ average propensity to save 平均储蓄倾向；一般储蓄倾向
RF6|zCWuI average rate 平均率
L9AfLw5&X average revenue 平均收入；平均收益
Dd{{ d?;B average stock 平均库存；平均存货
&7<~Q\XZbI average yearly rent 平均年租
f<zh-Gq avoidance of double taxation 避免双重课税
B! -W765Y avoidance of tax 避税
