A:
Yr5iZ ~V$ A share Ａ股；甲类股份
-E6J f$ abatement of tax 减税；减扣免税额
XI]OA7Zis ABN AMRO Bank N.V. 荷兰银行
hN& yc above-the-line expenditure 线上项目支出；经常预算支出
03~+-h& n above-the-line receipt 线上项目收入；经常预算收入
F='Xj@&O ABSA Asia Limited 南非联合亚洲有限公司
;&K3 [;a absolute change 绝对数值变更
#D =
tX absolute expenditure 实际开支
P\,F1N_?r absolute guideline figure 绝对准则数字
v$[ @]` absolute interest 绝对权益
ooomi"u absolute order of discharge 绝对破产解除令
EW
~*@H absolute profit margin 绝对利润幅度
:/>7$)+ absolute value 实值；绝对值
BO8%:/37[4 absolutely vested interest 绝对既得权益
cC b>zI absorbed cost 已吸收成本；已分摊成本
^Yf3"D?& absorption 吸收；分摊；合并
w/qQ(] n8 absorption rate 吸收率；摊配率；分摊率
uG2Xkj ACB Finance Limited 亚洲商业财务有限公司
ARmu{cL acceptable form of reciprocity 合理的互惠条件
BXT 80a\ acceptable rate 适当利率；适当汇率
n"XdHW0 acceptance agreement 承兑协议
Tq9,c#}& acceptance for honour 参加承兑
#x, ]D acceptor 承兑人；接受人；受票人
2ZU@>W acceptor for honour 参加承兑人
''$`;?t> accident insurance 意外保险
L v Accident Insurance Association of Hong Kong 香港意外保险公会
'Y hA accident insurance scheme 意外保险计划
$/4Wod*l accident year basis 意外年度基准
imo'(j7 accommodation 通融；贷款
YnKFcEJrT accommodation bill 通融票据；空头票据
uOyLC<I/ accommodation party 汇票代发人
hCU)W1q# account balance 帐户余额；帐户结余
FI3sLA account book 帐簿
'
%bj9{(0 account collected in advance 预收款项
lf?Z{^ account current book 往来帐簿
TjKzBAX account of after-acquired property 事后取得的财产报告
F;cI0kP=> account of defaulter 拖欠帐目
F(T=WR].o account payable 应付帐款
9c"0~7v account payee only [A/C payee only] 只可转帐；存入收款人帐户
cFRSd
}p= account receivable 应收帐款
~+n S)4 ( account receivable report 应收帐款报表
EZ:I$X account statement 结单；帐单；会计财务报表
$
1ak I account title 帐户名称；会计科目
zb@L) % accountant's report 会计师报告
|M[v493\ Accountant's Report Rules 会计师报告规则
WpZy]( , accounting and auditing procedure 会计与审计程序；会计与核数程序
6b- Accounting Arrangements 《会计安排》
JA }S{ accounting basis 会计基础
y&n1 Nj]^ accounting by Official Receiver 破产管理署署长呈交的帐目
:GN)7|: Accounting Circular 《会计通告》
~| X99?P accounting class 会计类别
ODM>Z8@W/ accounting date 记帐日期；会计结算日期
0|],d?-h accounting for money 款项核算
>g5T;NgH9 Accounting Officer 会计主任
/AK*aRU^ accounting period 会计报告期；会计期
P Xyyyir{ accounting policy 会计政策；会计方针
,m #@%fa accounting practice 会计惯例
;s}-X_ O< accounting principle 会计准则
x(C]O, accounting record 会计记录
> xxXPvM<` accounting report 会计报告
0!3!?E < Accounting Services Branch [Treasury] 会计事务部〔库务署〕
yC 9:sQ'k Accounting Society of China 中国会计学会
/ e~ accounting statement 会计报表
n`F QgC accounting system 会计制度；会计系统
B| $\/xO accounting transaction 会计事项；帐务交易
H @3$1h&YS accounting treatment 会计处理
' 0\0SL accounting year 会计年度
5pNvzw accretion 增值；添加
OlD7-c2L] accrual 应计项目；应累算数目
Ktg&G<%J0 accrual basis 应计制；权责发生制
1G e)p4 accrual basis accounting 应计制会计；权责发生制会计
sRkz
WMl accrue 应累算；应计
J,dG4. ht accrued benefit 应累算利益
}M"-5K} accrued charges 应计费用
r?Ev.m accrued cumulative preference share dividend 应累算的累积优先股股息
`~w%Jf accrued expenses 应累算费用
')C _An>X6 accrued interest payable 应付利息；应计未付利息
K1m!S9d`x accrued interest receivable 应收利息；应计未收利息
]pM5 ?^<~ accrued right 累算权益
/u"
cl2| accruing profit 应累算的利润
S*~Na]nS0 accumulated fiscal reserve 累积财政储备
a}^!TC>%1i accumulated profit 累积利润；滚存溢利
4aIlzaA accumulated reserve 累积储备
!Szgph"ul accumulation of surplus income 累积收益盈余
:kf3_?9rc acquired assets 既得资产
[# H8= acquisition 收购；购置；取得
-9tXv+v? acquisition cost 购置成本
4YU 1Kr4 acquisition expenses 购置费用
@O @|M ' acquisition of 100% interest 收购全部股权
@ &am!+z acquisition of control 取得控制权
aT`02X acquisition of fixed assets 购置固定资产
|Oj,S|Z: acquisition of shell “买壳”
U 8qKD acquisition price 收购价
&?`d8\z act of God 天灾
2u I`$A: acting partner 执事合伙人
l(0&6ENyj active market 买卖活跃的市场；交投畅旺的市场；旺市
;X9MA=b active partner 积极参与的合伙人
xX/Qoq (}i active trading 交投活跃
1*c0\:BQ;z actual circulation 实际流通
9M-NItFos actual cost 实际成本
Y(Z(dV!Po actual expenditure 实际开支；实际支出
EmBfiuX actual income 实际入息；实际收入；实际收益
f:)K actual market 现货市场
D6pEQdX` actual price 现货价；实际价格
i?P]}JENM actual profit 实际利润
z- {"pI actual quotation 实盘；实际价位；实际报价
H |(*$!~e actual year basis 按实际年度计算
Y/:Q|HnXQ actuals 实货
sKE*AGFL d actuarial investigation 精算调查
*y[~k WI actuarial principle 精算原则
\8C*O{w actuarial report 精算师报告
egIS rmL+X Actuarial Society of Hong Kong 香港精算学会
34O+#0<y~ actuarial valuation 精算师估值
f|[5&,2< actuary 精算师
JydQA_ ad referendum agreement 暂定协议；有待覆核的协定
.{Eg(1At ad valorem duty 从价税；按值征税
aaqjE
ad valorem duty system 从价税制
*$WiJ 3'(m ad valorem fee 从价费
#h5Hi9LKf ad valorem tariff 从价关税
]i_) :@ additional allowance 额外免税额
<R]Wy}2- additional amount for unexpired risk 未过期风险的额外款额
$F
/p8AraK additional assessable profit 补加应评税利润
Y
GcY2p< additional assessment 补加评税
Do{*cSd additional commitment 额外承担
tM?I()Y&P additional commitment vote 额外承担拨款
FdK R{dX} additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
:,J86#S) additional dependent parent allowance 供养父母额外免税额
|L~g NC additional provision 额外拨款
w~FO: / additional stamp duty 附加印花税
5qODS_Eq additional tax 补加税罚款；补加税款
D$^7Xhk Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
ve_4@J) adjudged bankrupt 被裁定破产
*FG4!~<e adjudicated bankrupt 裁定破产人
\-`oFe " adjudication fee 裁定费；评定印花税额手续费；评估契据费
!gA^$(=:" adjudication of bankruptcy 裁定破产；宣告破产
jr MGc=KL adjudication of insolvency 裁定无力偿还债务
jA Q)3ON< adjusted actual 经调整的实数；调整后的实数
^PCL^]W adjusted current assets 经调整的流动资产；调整后的流动资产
-7Y'6''~W. adjusted figure 经调整的数字；调整后的数额
9M-]~.O adjusted liabilities 经调整的负债；调整后的负债
A$Jn3Xd~! adjusted loss 经调整的亏损；调整后的亏损
J4 R 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
5SPl#* W adjusted profit 经调整的利润；调整后的利润
=4%WOI adjusted surplus 经调整的盈余额；调整后的盈余额
zDQ\PZ~ adjusted value 经调整的价值；调整后的价值
b^=8%~?%4 adjustment 调整；修订；理算〔保险〕
k Y |= a adjustment centre 调剂中心
`\/Wa h}I adjustment lag 调整过程的时间差距；调整时差
HN&vk/[ adjustment mechanism 调整机制
X|QX1dl adjustment of loss 亏损调整
w|U@jr*H] adjustment process 调整过程；调整程序
$K>d \{@+7 adjustment range 调整幅度
-iZ js administered exchange rate 受管制汇率
iz|9a|k6x Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
*dn-,Q%` administration expenses 行政费用
*^$N $t/2 administration fee 手续费；行政费
e715)_HD administration in bankruptcy 破产管理
66y ,{t administration order 遗产管理令
W} +6L| administrator 管理人；遗产管理人
oY#XWe8Om administrator of the estate 遗产管理人
(UiH3Q9C]% admission of debt 债项承认书
g5TLX &Bd admission of proof 接纳债权证明
d T -O8 advance 放贷款项；垫付款项；预支款项；预付款项
C(Ba r# advance account 暂支帐目；预付款帐户
@5nkI$>3z advance compensation 预付补偿金
q ~A|R advance from shareholder 股东垫款
uS+b* : advance pending reimbursement 预支以待日后付还
,C1 2SM*@ advanced economy 先进经济体系
(V |q\XS advancement 预付；预付财产
Yv`1ySR advances warrant 垫款令
]H@uuPT! advancing 贷出
98%a)s)(a adverse balance 逆差
Q,LWZw~" adverse exchange 逆汇
L[9+xK^g advertisement addressed to shareholders 在报章刊登的致股东通告
f>JzG,- advice for collection 托收通知书
0i1?S6]d- advice of drawing 提款通知书；汇票通知书
fVe-esAw advice of payment 付款通知
sC*E;7gT, Advisory Committee [Securities and Futures Commission]
[}g5Z=l 谘询委员会〔证券及期货事务监察委员会〕
&cv /q$W 4 Advisory Committee on Diversification 经济多元化谘询委员会
N 7|W.( affidavit 誓章；遗产申报誓章
X]qp~:4G affidavit of no receipt 述明无收款的誓章
kO\&mL&
qD affiliate 联号；联营公司；附属公司
kTe<1^,m affiliated company 附属公司；联号；联营公司
% L,, affirmation [estate duty] 非宗教式宣誓〔遗产税〕
,Y/>*,J affordability 负担能力
c\?/^xr'!} African Development Bank [AfDB] 非洲开发银行
6b 5{ after-acquired property 事后取得的财产
^L2Zo'y [ after-hours dealing 市后交易
="PywZ after-tax profit 税后盈利；税后利润；税后溢利
hFF&(t2{^ agency agreement 代理协议
0~I)
/T agency expenses 代理机构的开支
}t{^*( agency fee 代理费
R=f5:8D<- Agency Law 《代理法》
9bYHb'70 agent 代理人；承销人
jI pcMN< agent of company 公司代理人
6(;[ ov1 agent's fee 代理人费；经纪费
p<.!::* %( aggregate 总计；总数；总体数字
!i lDR< aggregate amount 总款额；总额
\$++.%0 aggregate assets and liabilities 总体资产与负债
_rWXcK3cjr aggregate at constant price 按固定价格计算的总体数字
SodW5v a aggregate demand 总需求
ToCfLJ?{ aggregate gross position 总持仓量
YH6 K-} aggregate limit 总限额
p F{Ri aggregate of salaries tax 合计薪俸税
Z|7I }i aggregate performance 总体表现；总体业绩
f#JF5>o aggregate supply 总体供应
&5CeRx7% aggregate surplus 总盈余
]$X=~ >w aggregate total 整体总额
.
*+7xL aggregate value 总值；合计价值
bJu,R-f aggregated basis 合计基准
TuPxyB aggregated net chargeable income 合计应课税入息实额
u(Q(UuI aggregation 合并计算；合计；总和
_!T$|,a aggregation of incomes of husband and wife 夫妇入息合并计算
p5 PON0dS aggregation of property 财产的总和
Z-=7QK.\{ agio 差价；贴水
&]A1 _dy Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
%x)U8 Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
+mel0ZStS 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
R }YryzV5 Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
m=b+V#4i( 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
8IcQpn# Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
e5y`CXX 《香港政府和大韩民国政府关于相互促进和保护投资协定》
1;sAt;/W8 agreement for a settlement 授产协议
_ 25]>D$ agreement for assignment 转让协议
S`PSFetC agreement for sale 售卖协议；买卖协议
CHSD 8D agreement for sale and purchase 买卖协议
l`G:@}P>G agreement for the payment of interest 支付利息协议
-x5bdC(d agreement for the repayment of money 还款协议
;:YjgZ:+Q] agreement of reinsurance 再保险协议
YXOD
fd%L Agricultural Bank of China 中国农业银行
B#lj8I^| air passenger departure tax 飞机乘客离境税
DD3yl\#, Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
0md{e`'q: airport tax 机场税
/60=N `i
alcohol duty 酒精税
.jU0Hu{F4 alienation 让与；让渡；转让
!,WRXE&j alimony 生活费；赡养费
n_ gB#L$ All Ordinaries Index [AOI] 所有普通股指数
t$Ji{t- all risks 全险；综合险
Z%d4V< fn All Sales Record for Stock Market 《股票市场成交报告》
] nGA1 S{ Allied Capital Resources Limited 新联财务有限公司
@k ;3$ all-items index [Consumer Price Index] 总指数〔消费物价指数〕
DxG'/5jQ[ allocation letter 拨款信件
{:+^[rer j allocation of fund 分配款项；预留款项
U/l ra&P allocation of profit 利润分配；溢利分配
Y'":OW#oN allocation warrant 拨款令
v2<gkCK^ allotment 分配；配股
IWd*"\L allotment notice 股份配售通知；配股通知
%&S]cEw allotment of shares 股份分配
M0\[hps~X allowable 可获宽免；免税的
S5p\J!k\B allowable business loss 可扣除的营业亏损
e=$xn3)McY allowable expenses 可扣税的支出
*)sz]g|d allowance 免税额；津贴；备抵；准备金
I!@` _Q9N allowance for debts 债项的免税额
(8/xSOZ[ allowance for depreciation by wear and tear 耗损折旧免税额
|W[rywxx allowance for funeral expenses 殡殓费的免税额
LxGh *7K- allowance for inflation 为通货膨胀而预留的款项；通胀准备金
B(NL3WJ allowance for repairs and outgoings 修葺及支出方面的免税额
p 8rAtz>=J allowance to debtor 给债务人的津贴
a,\u|T:g alteration of capital 资本更改
;Q 6e&Ips/ alternate trustee 候补受托人
3
+9|7=d amalgamation 合并
$VNn`0^gF ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
v Cr$miZ ambit of charges 征税范围；收费范围
*38\&"s4_ amended valuation 经修订的估值
$f G/gYvI\ American Commodities Exchange 美国商品交易所
@AyW9!vV;3 American Express Bank Limited 美国运通银行
ZPog)d@! American Stock Exchange 美国证券交易所
tV%\Jk), amortization 摊销
W u{nC amount due from banks 存放银行同业的款项
.;Yei6H amount due from banks abroad 存放海外银行同业的款项
AE~}^(G` amount due from holding companies 控股公司欠款
Hc3/`.nt amount due from local banks 存放本港银行同业的款项
e6a8 ad amount due to banks 银行同业的存款
@K> Pw arl amount due to banks abroad 海外银行同业的存款
| bUmkw amount due to holding companies 控股公司存款
#J9XcD{1 amount due to local banks 本港银行同业的存款
dRC+|^ rSC amount due to outport banks 外埠银行同业的存款
dg<fUQ amount for note issue 发行纸币的款额
jl7-"V>j?; amount of bond 担保契据的款额
|]^! 4[!U amount of consideration 代价款额
\}c50}#0 amount of contribution 供款数额
=,9'O/br amount of indebtedness 负债款额
nQ MN2j M amount of principal of the loan 贷款本金额
S}yb~uc, amount of rates chargeable 应征差饷数额
g*9> z) amount of share capital 股本额
AX?6Q4Gq1 amount of sums assured 承保款额
C*zdHzMj amount of variation 变动幅度
s_Gp +- amount of vote 拨款数额
yx4c+(J^8 amount payable 应付款额
cV,URUD amount receivable 应收款额
;pYk+r6 Cr Amsterdam Stock Exchange 阿姆斯特丹证券交易所
qN(; l&Q analysis 分析
pm|]GkM ancillary risk 附属风险
g_=ZcGC annual account 周年帐目；周年帐目报表；年度决算；年结
-hfY:W`Dz annual accounting date 年结日期
'!GI:U+g annual allowance 每年免税额；年积金；年度津贴；年津
bBL"F!. annual balance 年度余额
"=O)2} annual disposable income 每年可动用收入
}R(_^@ ] annual estimates 周年预算
YzVLa,[ annual fee 年费
n`1i k'x? annual general meeting 周年大会
p `Z7VG annual growth rate 年增率；每年增长率
=@ R VLml annual long-term supplement 长期个案每年补助金
s4*,ocyBP annual pensionable emolument 可供计算退休金的年薪
1Zzw|@#>o annual report 年报
UNHHzTsr? Annual Report on the Consumer Price Index 《消费物价指数年报》
Y TA &G annual return 周年报表；周年申报表；每年报税表格
"Y6mM_flq Annual Return Rules 《周年报表规则》
dDn:^) annual review of consumer prices 每年消费物价回顾
4G2V{(@QiZ annual roll-forward basis 逐年延展方式
\v_( * annual salary 年薪
} P#gXG annual statement 年度报表；年度决算表
DO;
2)ZQ% 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
L"0L_G annuitant 年金受益人
pj`-T"Q annuity 年金
pDT6>2t annuity contract 年金合约
|\ L2q/u annuity on human life 人寿年金
v'=APl+_ antecedent debt 先前的债项
)i>KgX ante-dated cheque 倒填日期支票
:7zI! edu anticipated expenditure 预期开支
64cmv}d _ anticipated net profit 预期纯利
;2~Q97c 0 anticipated revenue 预期收入
c{q`uI;O anti-inflation measure 反通货膨胀措施
W1z5|-T anti-inflationary stance 反通货膨胀立场
=nl,5^ apparent deficit 表面赤字
1lM0pl6M apparent financial solvency 表面偿债能力
oB@ C-(M apparent partner 表面合伙人
h
!1c(UR application for personal assessment 个人入息课税申请书
Bc@e ;k@i application of fund 资金应用
A
|B](MW%O application to release as liquidator and to destruct the books of accounts and documents
u ""= 9>0 申请免除清盘人职务及毁灭帐簿与文件
QO%K`}Q} appointed actuary 委任精算师
Uw!v=n3#! appointed auditor 委任核数师；委任审计师
WF7RMQ51j appointed trustee 委任的受托人
J0k~% appointer 委任人
kp|reKM/ apportioned pro rata 按比例分摊
=W =%!A\g apportionment 分配；分摊
#</yX5!V Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
xUU p ?]9y apportionment formula 分摊方程式
Z:{Z&HQC apportionment of estate duty 遗产税的分摊
Z^'; xn appraisal 估价；评估
AHb
appreciable growth 可观增长
L.'N'-BV appreciable impact 显着影响
l/5/|UE9
appreciable increase 可观增长
`N 0E;=g appreciation 增值；升值
Et (prmH appreciation against other currencies 相对其他货币升值
P:+:Cm< appreciation of the exchange value of Hong Kong dollar 港元汇值上升
p%_TbH3j` appreciation tax 增值税
AKVmUS;70 appropriation 拨款；拨用；拨付
SF7Kb `>Y appropriation account 拨款帐目
Q\Eq(2p Appropriation Bill 拨款法案
@{G(. S appropriation-in-aid system 补助拨款办法
l;ugrAo? approved assets 核准资产
*S Z<ori approved basket stock 认可一篮子证券
J.*=7 zmw approved budget 核准预算
w~`P\i@ approved charitable donation 认可慈善捐款
x0] *'^aA approved charitable institution 认可慈善机构
7pNh| #Uv' approved currency 核准货币；认可货币
h7{W-AtM7_ approved estimates 核准预算
G[mYx[BTz approved estimates of expenditure 核准开支预算
-Y6JU approved overseas insurer 核准海外保险人
M E.LS2'n approved overseas trust company 核准海外信托公司
}z[se)s approved pooled investment fund 核准汇集投资基金
0; 9 LIL5 approved provident fund scheme 认可公积金计划
sq%f%?(V approved provision 核准拨款
0IZV4{ approved redeemable share 核准可赎回股份
vzU %5, approved regional stock 认可地区性证券
K(?7E6\vO approved retirement scheme 认可退休金计划
20q T1!j u approved subordinated loan 核准附属贷款
PSE![whK arbitrage 套戥；套汇；套利
711 z- arbitrageur 套戥者；套汇者
Ni`qU(I'| arbitrary amount 临时款项
1/ HofiIa arrangement 措施；安排；协定
Je'$V%{E arrears 欠款
KK?} `o arrears of pay 欠付薪酬
?$ ?Ni)Z arrears of revenue 逾期未收税款；逾期未收的帐项
4d#W[ articles of association 组织章程；组织细则；组织章程细则
7Vi[I< * Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
XxGm,A+>Ty ascertainment of profit 确定利润
. IqS}Rh "Asia Clear" “亚洲结算系统”
A 6d+RAx Asia Commercial Bank Ltd. 亚洲商业银行有限公司
*\/ U T Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
GM5::M]fS Asian Development Fund [ADF] 亚洲发展基金
??F{Gli"C` Asian dollar bond 亚洲美元债券
n1QO/1}
: Asian dollar market 亚洲美元市场
JkKI/ 5h Asian dollar rate 亚洲美元利率
b(yY.L=K Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
("{'], > Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
ReY K5J=O asked price 沽盘；喊价；索价；卖方报价
+ $%o#~ assessable income 应评税入息
8ViDh assessable loss 应评税亏损
"}n]0 >J assessable profit 应评税利润
rO C~U85 assessable value 应评税值
lr1i DwZV assessed profit 估定利润
[W2k#-%G assessed value 经评估价值
UwLa9Dn^ assessment 评税；评定；估价；评税单
;3w W)gL1 assessment number 评税编号；估价编号
yk=H@`~! assessment of additional tax 补加税评税
/q=<OEC assessment of performance 业绩评估；实绩评价
^71sIf;+ Assessor 评税主任
qU"+0t4 asset price bubbles 资产价格泡沫
$V[ ob asset-backed securities 具资产保证的证券
76
y}1aa assets accretion 资产增值
M8h9i2 assets and liabilities 资产与负债
c 9Cp!.#*E assets betterment statement 资产递增表；资产改进表
&0
@2JS/! assets lending 实物放款；有抵押贷款
I*X| pRD assets of the company passing on the death 死者去世时转移的公司资产
+2vcUy assets pledged as security for liabilities 用作负债抵押的资产
H*Yy o ? assets portfolio 资产投资组合
< _ D+'[ assets price 资产价格
<+6)E@Y assets quality 资产质素
"G< ^@v9 assets realization 资产变现
^P[-HA| assets refinancing arrangement 资产再集资安排
p%}oo#%J assets securitization 资产证券化
ZY83, :< assets situated outside Hong Kong 在香港以外地方的资产
*_ "j"{ assets stripping 削减资产；拆卖资产
pvX\k X3} assets value 资产值
6 ,!]x>B assignee 承让人
)msqt!Ev assignment 转让；转让书；转让契
:5ji.g* 0 assignment of interest 权益转让
r!;NH3 * assignment of letters patent and trade mark 专利证书及商标转让
! a
/ assignment of property 物业转让；物业转让书
O:1YG$uKa assignment right 转让权
/V,:gLpQ assignor 转让人
/vBp R m associate 有联系的人；有关连人士；相联者；合伙人；联系人
K\uR=L 7 Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
FsD}N k=m~ associate member 附属会员
P? >p+dM associated body corporate 相联法人团体
HH>]"mv associated company 相联公司；联属公司
/@0wbA associated corporation 相联法团
. 6r& <* Association of Chartered Certified Accountants [ACCA] [United Kingdom]
U:_&aY_ 公认会计师公会〔英国〕
:Bl $c,J Association of Futures Exchange Brokers 香港期货经纪协会
xC|7"N^/ Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
*r%=p/oQ}B association of underwriters 承保人组织
|W?x6]~.R assumption of control 接管
I &4|T<j assurance 担保；保险；转易；转易书
mp}ZHuf G assurance of interest 权益的转易
"BK&C6 ] at 19XX price 按一九ＸＸ年价格计算
t/HE@xPxI5 at a discount 按赔价计算；按贴水价格计算；打折扣
)jn xR${M at a premium 按溢价计算；按升水价格计算
,<%],-Lt[ at call 通知付款；按通知
7dAa~!/( at constant market price 按固定市价计算
&QvWT+]c'0 at constant price 按固定价格计算
^! =+ $@< at cost 按成本计算
4PNl3N3,n at current market price 按当时市价计算；按现时市价计算
xK
/NzVt at current price 按当时价格计算；按现时价格计算
D{ c`H}/ ` at factor cost 按要素成本计算；按生产要素成本计算
ibEQ5 2 at money-of-the-day price 按付款当日价格计算
q" )}vN at or better 按指定或较佳价位〔买卖指令〕
}E*#VA0/nY at par 按面值计算；平价
wL~
dZ! ,J at sight 见票即付
GQq2;%RrF at the close 按收市盘
lE /" at the opening 按开市盘
J PmW0wM attestation 见证；见证条款
h T4fKc7P at-the-money option 平价期权
[gU z9iU attorney 受权人；受托代表人
Ey ozhIV attornment 新拥有人承认书
i: 1V\q% attributable profit 可归属利润
Tf` ~=fg% attributable share value 可归属股份价值
o [_ {\ Auckland Stock Exchange 奥克兰证券交易所
?!b}Ir<1j auction 拍卖
UL(#B TK auctioneer 拍卖商
[5> 0om5 audit 审计；核数
e)O6k7U$ Audit Commission 审计署
^ygN/a>rr Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
eQA89 :j, 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〕
,myl9s audit review 帐目审查
st~f} w@ Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
7R ;! audited account 审计帐目；经审计的帐目
!RAyUfS audited annual account 经审计的周年帐目
iYR8sg[' # audited balance sheet 经审计的资产负债表
j$BM$q/c auditor 核数师；核数主任；审计师
8
"|')f# auditor's certificate 核数师证明书；审计师证明书
dnH?@ K auditor's report 核数师报告；审计师报告
iN<Tn8-YH6 Aussie bond 澳元债券
a>6!?:Rj austerity budget 紧缩预算
*SL v$A Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
5s`NR<|2L Australia All Ordinaries Index 澳洲所有普通股票指数
@32JM S< Australian Dollar [AUD] 澳元
yPKeat H] Australian Options Market 澳大利亚期权市场
g?)9zJ9 Australian Securities Commission 澳洲证券事务监察委员会
S' lZ'H / Australian Society of Certified Practising Accountants 澳洲执业会计师公会
YEQ}<\B\& Australian Stock Exchange 澳大利亚证券交易所
3}2'P C Austrian Schilling [ATS] 奥地利先令
8nW# Q <s authentication 认证；鉴证
1Sr@$+VGO authority to purchase 委托购买证；委购书
LsoP >vJG authorization 认可；核准；授权；授权书
u<:R Sg authorization by direction 指示授权
"4zT P!Ow authorization by instruction 指令授权
kF`2%g+ authorization by warrant 令状授权
t /1KKEZM authorization of unit trust 单位信托的认可
}hhDJ_I5M authorized agent 指定代理人
:voQ#f= authorized capital 法定资本
:k#Y |( authorized clerk 出市员
H4MFTnJ{ authorized dealer 认可交易商
? =$a6o authorized financial institution 认可财务机构
,_D`0B6o authorized fund 认可基金
y>UM~E authorized fund house 获授权的基金公司；认可基金公司
_}8O15B| authorized institution 认可机构
PH^AT<U:T authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
!D!Q]M5oU authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
eE '\h authorized insurer 获授权保险人；获认可承保人
+m^ gj:yL authorized investment 特准投资项目
QQj)"XJ29 authorized person 获授权人
Tm
6<^5t authorized representative 获授权代表
N[~ RWg authorized share capital 法定股本
)\8l6Gw automated quotation system 自动报价系统
/z.Y<xOc Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
bODCC5yL 自动交易系统〔香港期货交易所有限公司〕
[8v v[n/ automatic adjustment mechanism 自动调整机制
sFsp `kf automatic adjustment system 自动调整系统
= ]K;" Automatic Clearing House 自动票据交换所
IXDj;~GF automatic exchange rates accumulation system 自动化汇率累集系统
A Qw1,tGV Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
(Z fY/ automatic teller machine [ATM] 自动柜员机
YAYPof~A$l autopay 自动转帐
z1{kZk available assets 可用资产
xrs?"]M[ available fiscal reserve 现存财政储备
IVjH.BzH9 available profit 可用利润
x* ?-KS| Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
Rt} H.D
# average 平均；平均数；海损
zW+X5yK average basic salary 平均基本薪金
m0DD|7}+ average consumer expenditure 平均消费开支；一般消费开支
GWsvN&nr average cost 平均成本
?%Hj,b average cost of land production 增辟土地平均成本
qcSlqWDk average daily turnover 平均每日成交额
R?V s8? average daily wage rate 平均每日工资率
G~5 EAeG average expenditure pattern 平均开支模式
{N42z0c average growth rate 平均增长率
&`Oj<UyJY average net fixed assets 固定资产平均净值
[+\=x[q average of relatives 相对价格平均数
6vAq&Y{JB' average price 平均价格
*](maF~%C average propensity to consume 平均消费倾向；一般消费倾向
'[Ap/:/UY average propensity to save 平均储蓄倾向；一般储蓄倾向
M_lQ^7/ average rate 平均率
pnl7a$z average revenue 平均收入；平均收益
Uus%1hC%a average stock 平均库存；平均存货
?%-VSL>$w= average yearly rent 平均年租
Up*1j:_O avoidance of double taxation 避免双重课税
ND $m|V-C avoidance of tax 避税
