A:
G-[fz A share Ａ股；甲类股份
YT6<1-E# abatement of tax 减税；减扣免税额
+v3@WdLcD ABN AMRO Bank N.V. 荷兰银行
:e 5)Q=lX above-the-line expenditure 线上项目支出；经常预算支出
#=@(
m.k:s above-the-line receipt 线上项目收入；经常预算收入
C&b^T Le ABSA Asia Limited 南非联合亚洲有限公司
ika/ GG absolute change 绝对数值变更
ON|Bpt2Qp absolute expenditure 实际开支
A=/|f$s + absolute guideline figure 绝对准则数字
vlAYK tl3] absolute interest 绝对权益
y-g Sal absolute order of discharge 绝对破产解除令
:yo tpa absolute profit margin 绝对利润幅度
V^WR(Q} absolute value 实值；绝对值
oO-kO!59y absolutely vested interest 绝对既得权益
"k (Ee absorbed cost 已吸收成本；已分摊成本
n5X0Gi9 absorption 吸收；分摊；合并
xioL6^(Qk, absorption rate 吸收率；摊配率；分摊率
K)c`G_%G ACB Finance Limited 亚洲商业财务有限公司
UUGwXq96i acceptable form of reciprocity 合理的互惠条件
sXdNlR & acceptable rate 适当利率；适当汇率
-ckk2D? acceptance agreement 承兑协议
y,i:BQJ< acceptance for honour 参加承兑
}u0t i"V acceptor 承兑人；接受人；受票人
Bkv h]k;F8 acceptor for honour 参加承兑人
}U K<t UO accident insurance 意外保险
&y/ Accident Insurance Association of Hong Kong 香港意外保险公会
lV/-jkR accident insurance scheme 意外保险计划
GU\} }j] accident year basis 意外年度基准
#y }{ 'rF? accommodation 通融；贷款
L, L>cmpM accommodation bill 通融票据；空头票据
z{w!yMp" accommodation party 汇票代发人
/l -lkG5 account balance 帐户余额；帐户结余
p9ligs7V' account book 帐簿
?'_E$ account collected in advance 预收款项
!N- - account current book 往来帐簿
&)@|WLW account of after-acquired property 事后取得的财产报告
AOhfQ:E 4 account of defaulter 拖欠帐目
$ IzhaX account payable 应付帐款
#E %0 o account payee only [A/C payee only] 只可转帐；存入收款人帐户
LwQq0<v account receivable 应收帐款
%y {#fZHc account receivable report 应收帐款报表
=J d ('r account statement 结单；帐单；会计财务报表
3A'vq2beM account title 帐户名称；会计科目
'`$z!rA accountant's report 会计师报告
) #
le|Rf Accountant's Report Rules 会计师报告规则
,C%fA>?UF8 accounting and auditing procedure 会计与审计程序；会计与核数程序
hm"i\J Z3N Accounting Arrangements 《会计安排》
Z<6XB{Nh\ accounting basis 会计基础
[m3[plwe accounting by Official Receiver 破产管理署署长呈交的帐目
1'wwwxe7 Accounting Circular 《会计通告》
u-g2*(ZT accounting class 会计类别
O`_!G`E accounting date 记帐日期；会计结算日期
zWYm* c"n\ accounting for money 款项核算
WZ @/' [ Accounting Officer 会计主任
@~v |t{G accounting period 会计报告期；会计期
T2-n;8t accounting policy 会计政策；会计方针
zi7,?b D accounting practice 会计惯例
al<[iZ accounting principle 会计准则
6 KuB<od accounting record 会计记录
4<b=;8 accounting report 会计报告
,2\?kP oc8 Accounting Services Branch [Treasury] 会计事务部〔库务署〕
Te=[t x~x Accounting Society of China 中国会计学会
e|)6zh<O: accounting statement 会计报表
>CtT_yhx accounting system 会计制度；会计系统
C'mYR3?m; accounting transaction 会计事项；帐务交易
R# OVJ(# accounting treatment 会计处理
?-mDvW accounting year 会计年度
<smi<syx accretion 增值；添加
41f4zisZ accrual 应计项目；应累算数目
`NqX{26GV+ accrual basis 应计制；权责发生制
*GxOiv7"4W accrual basis accounting 应计制会计；权责发生制会计
a g Za+a accrue 应累算；应计
^.5`jdk accrued benefit 应累算利益
$e66j V accrued charges 应计费用
}}Gz3>?24= accrued cumulative preference share dividend 应累算的累积优先股股息
^V]DQ%v"I accrued expenses 应累算费用
o RT<h accrued interest payable 应付利息；应计未付利息
egcJ@Of accrued interest receivable 应收利息；应计未收利息
"J|_1! 9 accrued right 累算权益
fx &b*O C accruing profit 应累算的利润
$^|I? 5xD accumulated fiscal reserve 累积财政储备
* 7: )k accumulated profit 累积利润；滚存溢利
88\0opL- accumulated reserve 累积储备
jb~2f2vUa accumulation of surplus income 累积收益盈余
TX7B (JZD acquired assets 既得资产
HP T {83 acquisition 收购；购置；取得
\*{tAF acquisition cost 购置成本
U40adP? a acquisition expenses 购置费用
Jj=0{(X acquisition of 100% interest 收购全部股权
[C)JI; \ acquisition of control 取得控制权
KLqn`m`O; acquisition of fixed assets 购置固定资产
6q^Tq {I acquisition of shell “买壳”
%Z|]"=;6 acquisition price 收购价
. C_\xb act of God 天灾
X$:r acting partner 执事合伙人
WVaIC $Y active market 买卖活跃的市场；交投畅旺的市场；旺市
Sn 3@+9J active partner 积极参与的合伙人
b'\a
4 active trading 交投活跃
t Dx!m~[ actual circulation 实际流通
6")co9 actual cost 实际成本
q:A{@kFq_ actual expenditure 实际开支；实际支出
e!cZW.B=`f actual income 实际入息；实际收入；实际收益
72oiO[>N' actual market 现货市场
E[N5vG< actual price 现货价；实际价格
f( (p\ &y actual profit 实际利润
8SmtEV[b3 actual quotation 实盘；实际价位；实际报价
HF@K$RPK actual year basis 按实际年度计算
3,qq\gxB actuals 实货
^zjQ(ca@"x actuarial investigation 精算调查
4 j9 actuarial principle 精算原则
uMW5F-~-+ actuarial report 精算师报告
b"x[+&%i Actuarial Society of Hong Kong 香港精算学会
q^nSYp# actuarial valuation 精算师估值
3fC|}<Wzt actuary 精算师
7gIK+1` ad referendum agreement 暂定协议；有待覆核的协定
C~\/F rO? ad valorem duty 从价税；按值征税
@R+bR<}] ad valorem duty system 从价税制
d0(GE4+/ ad valorem fee 从价费
BPAz.K Q ad valorem tariff 从价关税
q0Rd^c additional allowance 额外免税额
-]=-IiC# additional amount for unexpired risk 未过期风险的额外款额
rN3i5.*/t additional assessable profit 补加应评税利润
>?b<)Q*< additional assessment 补加评税
CRs gR) additional commitment 额外承担
F$ a?} } additional commitment vote 额外承担拨款
V,>_L additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
qta^i819 additional dependent parent allowance 供养父母额外免税额
0:K4 , additional provision 额外拨款
=X6+}YQ" additional stamp duty 附加印花税
2?; =TJo$ additional tax 补加税罚款；补加税款
HA}pr6Z Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
W`zY\] adjudged bankrupt 被裁定破产
#@h3#IC adjudicated bankrupt 裁定破产人
(GnwK1f adjudication fee 裁定费；评定印花税额手续费；评估契据费
). +!/x adjudication of bankruptcy 裁定破产；宣告破产
-!]I e4" adjudication of insolvency 裁定无力偿还债务
QW ~-+BD adjusted actual 经调整的实数；调整后的实数
*ml& }9 adjusted current assets 经调整的流动资产；调整后的流动资产
J 7. }2 adjusted figure 经调整的数字；调整后的数额
*h ~Y=#`8* adjusted liabilities 经调整的负债；调整后的负债
VKa- adjusted loss 经调整的亏损；调整后的亏损
=}@m$g adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
}hT1@ I
adjusted profit 经调整的利润；调整后的利润
z!09vDB^ adjusted surplus 经调整的盈余额；调整后的盈余额
TF %8pIg>Z adjusted value 经调整的价值；调整后的价值
:Uu Py|> adjustment 调整；修订；理算〔保险〕
B Z:H$v adjustment centre 调剂中心
rV LUT adjustment lag 调整过程的时间差距；调整时差
. f'iod- adjustment mechanism 调整机制
5gpqN)|)[ adjustment of loss 亏损调整
/$O X'L&b adjustment process 调整过程；调整程序
Kgi| 7w adjustment range 调整幅度
u*R9x3&/5 administered exchange rate 受管制汇率
pa0'\ Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
;d17xu?ks administration expenses 行政费用
6MC*2}W administration fee 手续费；行政费
ag6hhkj A administration in bankruptcy 破产管理
xJ"CAg|B administration order 遗产管理令
{.7ve<K administrator 管理人；遗产管理人
Ln;jB&t administrator of the estate 遗产管理人
=m@5$ admission of debt 债项承认书
f3h&K}x admission of proof 接纳债权证明
\R& 4Nu2F advance 放贷款项；垫付款项；预支款项；预付款项
8 .e k_ r advance account 暂支帐目；预付款帐户
"P:kZ= M
Q advance compensation 预付补偿金
s^_E'j$ advance from shareholder 股东垫款
YM9oVF- advance pending reimbursement 预支以待日后付还
A[juzOn\ advanced economy 先进经济体系
Ed/@&52z0 advancement 预付；预付财产
Gmcx#?|Tx advances warrant 垫款令
Is6<3eQ\x advancing 贷出
&lYKi3}x adverse balance 逆差
Zp| LCE" adverse exchange 逆汇
f[)_ =T+ advertisement addressed to shareholders 在报章刊登的致股东通告
}vOUf# ^k advice for collection 托收通知书
_q([k_4h advice of drawing 提款通知书；汇票通知书
cK.T=7T advice of payment 付款通知
m d[FtcY\ Advisory Committee [Securities and Futures Commission]
W-Cf #o 谘询委员会〔证券及期货事务监察委员会〕
EXz5Rue
LV Advisory Committee on Diversification 经济多元化谘询委员会
uNLB3Rdy} affidavit 誓章；遗产申报誓章
[c?']<f 4 affidavit of no receipt 述明无收款的誓章
[P*3ld,,G% affiliate 联号；联营公司；附属公司
ZIAi Vq2) affiliated company 附属公司；联号；联营公司
!M~p __ affirmation [estate duty] 非宗教式宣誓〔遗产税〕
t;+6>sTu affordability 负担能力
QjfQoT F African Development Bank [AfDB] 非洲开发银行
F<q3{}1zR after-acquired property 事后取得的财产
OwGl& after-hours dealing 市后交易
t/c j z/] after-tax profit 税后盈利；税后利润；税后溢利
(sw1 HR agency agreement 代理协议
=+gp~RR, agency expenses 代理机构的开支
NF= FbvNe agency fee 代理费
6Rn_@_Nn)f Agency Law 《代理法》
$;*YdZ`q agent 代理人；承销人
vx=I3o agent of company 公司代理人
n5_ r
3{ agent's fee 代理人费；经纪费
pt8X.f,iA aggregate 总计；总数；总体数字
zx\N^R;Jq aggregate amount 总款额；总额
+P6#7.p` Z aggregate assets and liabilities 总体资产与负债
R<mLG $ aggregate at constant price 按固定价格计算的总体数字
WfVkewuPo aggregate demand 总需求
amf=uysr aggregate gross position 总持仓量
MBCA%3z08 aggregate limit 总限额
h
Ia{s) aggregate of salaries tax 合计薪俸税
=K2Dxu_: aggregate performance 总体表现；总体业绩
uPe4Rr aggregate supply 总体供应
6wzF6] @O aggregate surplus 总盈余
zTY|Z@: aggregate total 整体总额
$4kc i@. aggregate value 总值；合计价值
XKp % 7; aggregated basis 合计基准
yz-IZ t( aggregated net chargeable income 合计应课税入息实额
uVqJl{e\ aggregation 合并计算；合计；总和
ovCk :Vz aggregation of incomes of husband and wife 夫妇入息合并计算
bIizh8d? aggregation of property 财产的总和
>
3 JU agio 差价；贴水
* Kt7"J 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》
uqZLlP#&# Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
XzQ=8r>l 《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》
@. kv",[{[ Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
8aGZ% UI 《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》
o]#Q6J Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
!mL,Ue3/ 《香港政府和大韩民国政府关于相互促进和保护投资协定》
t; n6Q0 agreement for a settlement 授产协议
h`%K \C agreement for assignment 转让协议
14\%2nE agreement for sale 售卖协议；买卖协议
'2]u{rr~+ agreement for sale and purchase 买卖协议
i`r,B`V`08 agreement for the payment of interest 支付利息协议
f7X#cs)a agreement for the repayment of money 还款协议
M@Q= !!tQ( agreement of reinsurance 再保险协议
UA,&0.7 Agricultural Bank of China 中国农业银行
MCQ>BP air passenger departure tax 飞机乘客离境税
lf|e8k U\f Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
U6X~]| o airport tax 机场税
xpyb&A alcohol duty 酒精税
*NV`6?o@6 alienation 让与；让渡；转让
uYL6g:]+ZC alimony 生活费；赡养费
)F? 57eh All Ordinaries Index [AOI] 所有普通股指数
P0Na<)\'Y! all risks 全险；综合险
!N,Z3p>Q All Sales Record for Stock Market 《股票市场成交报告》
5 LX3. Allied Capital Resources Limited 新联财务有限公司
wRPBJ-C) all-items index [Consumer Price Index] 总指数〔消费物价指数〕
UF<|1;' allocation letter 拨款信件
*ILS/`mdav allocation of fund 分配款项；预留款项
q30WUO; allocation of profit 利润分配；溢利分配
T-&CAD3 ,O allocation warrant 拨款令
~N[hY1}X[ allotment 分配；配股
CpS' 2@6 allotment notice 股份配售通知；配股通知
-7ct+3"J allotment of shares 股份分配
/_, ~dt allowable 可获宽免；免税的
j %TYyL- allowable business loss 可扣除的营业亏损
=[{Pw8[' allowable expenses 可扣税的支出
q22cp&gmX allowance 免税额；津贴；备抵；准备金
Hh;w\)/%j allowance for debts 债项的免税额
}(E6:h;}~ allowance for depreciation by wear and tear 耗损折旧免税额
'! 1ts @ allowance for funeral expenses 殡殓费的免税额
;~]&$ 2sk allowance for inflation 为通货膨胀而预留的款项；通胀准备金
e%bER ds allowance for repairs and outgoings 修葺及支出方面的免税额
CR934TE+ allowance to debtor 给债务人的津贴
w#F +rh3 alteration of capital 资本更改
|@nvg>mu alternate trustee 候补受托人
e+y< a~N amalgamation 合并
.ET ;wK ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
JIb<>X, ambit of charges 征税范围；收费范围
![Ip)X
OG amended valuation 经修订的估值
}C*o;'o5G American Commodities Exchange 美国商品交易所
K-
} k-S American Express Bank Limited 美国运通银行
P+}qaup American Stock Exchange 美国证券交易所
q'(WIv@ amortization 摊销
!+ uM H! amount due from banks 存放银行同业的款项
-( cm amount due from banks abroad 存放海外银行同业的款项
#]lUJ
&M}e amount due from holding companies 控股公司欠款
&K>]!yn amount due from local banks 存放本港银行同业的款项
Wlg(z% amount due to banks 银行同业的存款
1A E/ILGo amount due to banks abroad 海外银行同业的存款
7v ,>sX amount due to holding companies 控股公司存款
F5
LQgK-z amount due to local banks 本港银行同业的存款
5.?O PK6 amount due to outport banks 外埠银行同业的存款
Y ga}8D U amount for note issue 发行纸币的款额
tEN]0` amount of bond 担保契据的款额
mApn(& amount of consideration 代价款额
e!4akKw4wD amount of contribution 供款数额
a+{g~/z;,Q amount of indebtedness 负债款额
,xD{A}}V amount of principal of the loan 贷款本金额
jLQjv amount of rates chargeable 应征差饷数额
{Y/| 7Cl0 amount of share capital 股本额
eU%5CVH.v amount of sums assured 承保款额
u/.s rK!K amount of variation 变动幅度
h*MR5qa amount of vote 拨款数额
"[[fQpe4@ amount payable 应付款额
e9 82IP amount receivable 应收款额
nrt0[E-&~ Amsterdam Stock Exchange 阿姆斯特丹证券交易所
klf<=V analysis 分析
e<9nt [ ancillary risk 附属风险
o B6" D annual account 周年帐目；周年帐目报表；年度决算；年结
&]LwK5SR annual accounting date 年结日期
H&03>.b annual allowance 每年免税额；年积金；年度津贴；年津
|Y '$+[TE annual balance 年度余额
K6Gc)jp:b annual disposable income 每年可动用收入
3~cOQ%#]4 annual estimates 周年预算
='V IbE@qC annual fee 年费
t*qA.xc6 annual general meeting 周年大会
vhL&az annual growth rate 年增率；每年增长率
^F" *;8$ annual long-term supplement 长期个案每年补助金
*<Ddn&_ annual pensionable emolument 可供计算退休金的年薪
awkVjyq X annual report 年报
iz C>- Annual Report on the Consumer Price Index 《消费物价指数年报》
LpmspIPvf annual return 周年报表；周年申报表；每年报税表格
9d{W/t?NH Annual Return Rules 《周年报表规则》
=k$d8g
ez annual review of consumer prices 每年消费物价回顾
mr('zpkRq annual roll-forward basis 逐年延展方式
pRU6jV 6e) annual salary 年薪
8W$="s2 annual statement 年度报表；年度决算表
h[Iu_#HM a 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
3LXpe8$lJ annuitant 年金受益人
~HYP:6f annuity 年金
Vbj?:29A annuity contract 年金合约
PzV(e)~7 annuity on human life 人寿年金
'^/E2+ antecedent debt 先前的债项
Bw_Ih|y,w ante-dated cheque 倒填日期支票
/r uf1?\,R anticipated expenditure 预期开支
6~!YEuA anticipated net profit 预期纯利
4X\*kF% anticipated revenue 预期收入
8 m1zL[.8g anti-inflation measure 反通货膨胀措施
z=K5~nU anti-inflationary stance 反通货膨胀立场
i*^K)SI8 apparent deficit 表面赤字
^m+W apparent financial solvency 表面偿债能力
,gOQI S 56 apparent partner 表面合伙人
;etQ application for personal assessment 个人入息课税申请书
& U=f,9H application of fund 资金应用
|E~X]_Y application to release as liquidator and to destruct the books of accounts and documents
gM Gg9U$@ 申请免除清盘人职务及毁灭帐簿与文件
9{TOFjsF appointed actuary 委任精算师
ReE3742@ appointed auditor 委任核数师；委任审计师
3?%kawO& appointed trustee 委任的受托人
P9>C!0 -x appointer 委任人
6AwnmGL(;; apportioned pro rata 按比例分摊
*
QR7t:([ apportionment 分配；分摊
^LNc Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
>|'6J!Op apportionment formula 分摊方程式
2ga}d5 lu apportionment of estate duty 遗产税的分摊
e{} o:r appraisal 估价；评估
_bd#C appreciable growth 可观增长
PR'FSTg appreciable impact 显着影响
YpKai3 B appreciable increase 可观增长
d#d~t[= appreciation 增值；升值
E{6}'FG+A appreciation against other currencies 相对其他货币升值
u ]2k %TUY appreciation of the exchange value of Hong Kong dollar 港元汇值上升
v'>Yc #VJ appreciation tax 增值税
5 r WRE- appropriation 拨款；拨用；拨付
)m'_>-`^: appropriation account 拨款帐目
P\AH9#XL Appropriation Bill 拨款法案
ZF
t^q /pw appropriation-in-aid system 补助拨款办法
..T (9]h approved assets 核准资产
|X.z|wKT6 approved basket stock 认可一篮子证券
r{TNPa6! approved budget 核准预算
x$Oz0 [ approved charitable donation 认可慈善捐款
B.G!7>= approved charitable institution 认可慈善机构
f2u2Ns0Ym approved currency 核准货币；认可货币
\\lC"Z#J` approved estimates 核准预算
#NE^f2 approved estimates of expenditure 核准开支预算
*Vc=]Z2G^ approved overseas insurer 核准海外保险人
Tk!b`9 approved overseas trust company 核准海外信托公司
`o3d@Vc approved pooled investment fund 核准汇集投资基金
u#,]>; approved provident fund scheme 认可公积金计划
4bBxZY approved provision 核准拨款
9F+bWo_m approved redeemable share 核准可赎回股份
{S}@P~H = approved regional stock 认可地区性证券
Y o(B8}?0! approved retirement scheme 认可退休金计划
i\ Vpp8<B approved subordinated loan 核准附属贷款
sWC"^ S o arbitrage 套戥；套汇；套利
{DK :"ep arbitrageur 套戥者；套汇者
L [bGO|O arbitrary amount 临时款项
BJE <~" arrangement 措施；安排；协定
bT8UmR98 arrears 欠款
G;m"a o"2 arrears of pay 欠付薪酬
u l%bo%&~
arrears of revenue 逾期未收税款；逾期未收的帐项
l
xf dJNb articles of association 组织章程；组织细则；组织章程细则
#TWc` 8 Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
nGbrWu]w ascertainment of profit 确定利润
sy?>e*-{ "Asia Clear" “亚洲结算系统”
!kcg#+s91 Asia Commercial Bank Ltd. 亚洲商业银行有限公司
.'a |St Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
FSmi.7 Asian Development Fund [ADF] 亚洲发展基金
@Y,F&8a$ Asian dollar bond 亚洲美元债券
uqUo4z 5T Asian dollar market 亚洲美元市场
Z:v1?v Asian dollar rate 亚洲美元利率
_UBI,Dg] Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
'=H^m D+gl Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
qck/ b asked price 沽盘；喊价；索价；卖方报价
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G{v>Z , assessable income 应评税入息
KR}0(,Y assessable loss 应评税亏损
SIl g assessable profit 应评税利润
9CNHjs+-}s assessable value 应评税值
K_5& _P1 assessed profit 估定利润
IebS~N
E assessed value 经评估价值
5);#\&B assessment 评税；评定；估价；评税单
) ziQ=k6d6 assessment number 评税编号；估价编号
nB5[]x' assessment of additional tax 补加税评税
*lK4yI*%o assessment of performance 业绩评估；实绩评价
fh_
.J[Y.k Assessor 评税主任
kOCxIJ!Xp= asset price bubbles 资产价格泡沫
C6VoOT )\ asset-backed securities 具资产保证的证券
FJLJ;]`7+ assets accretion 资产增值
kpH; D=; assets and liabilities 资产与负债
Q
8r tZ assets betterment statement 资产递增表；资产改进表
%wf|nnieZ assets lending 实物放款；有抵押贷款
;*2e;m~)? assets of the company passing on the death 死者去世时转移的公司资产
gQu w|u assets pledged as security for liabilities 用作负债抵押的资产
L0kNt
&di assets portfolio 资产投资组合
NXBOo assets price 资产价格
0 M IMs# assets quality 资产质素
YBD {l assets realization 资产变现
AD\<}/3U assets refinancing arrangement 资产再集资安排
L:M9|/ assets securitization 资产证券化
.A\ \v6@ assets situated outside Hong Kong 在香港以外地方的资产
xp&!Cl>C3\ assets stripping 削减资产；拆卖资产
]M(mq`K assets value 资产值
sZ"U=6R assignee 承让人
[k OA+\v assignment 转让；转让书；转让契
x+cF1 N2. assignment of interest 权益转让
H/k W
:k assignment of letters patent and trade mark 专利证书及商标转让
n@;x!c< + assignment of property 物业转让；物业转让书
y!gM)9vq assignment right 转让权
j7 =3\SO assignor 转让人
LJ wM M associate 有联系的人；有关连人士；相联者；合伙人；联系人
M0SH-0T;Z Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
pV6HQ:y1 associate member 附属会员
:BX{ *P associated body corporate 相联法人团体
)$B+ 3f associated company 相联公司；联属公司
!B lk=L+p associated corporation 相联法团
o# xg:m_py Association of Chartered Certified Accountants [ACCA] [United Kingdom]
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Y-Ne6a 公认会计师公会〔英国〕
~ n^G<iXLp Association of Futures Exchange Brokers 香港期货经纪协会
0f %:OU5Y Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
X`n0b< association of underwriters 承保人组织
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:$ assumption of control 接管
Z9&D'n) assurance 担保；保险；转易；转易书
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5v3<PC assurance of interest 权益的转易
1Wk
EPj, at 19XX price 按一九ＸＸ年价格计算
\83A|+k at a discount 按赔价计算；按贴水价格计算；打折扣
^|Gt O. at a premium 按溢价计算；按升水价格计算
n2 mw@Ay! at call 通知付款；按通知
ox_h9 =$- at constant market price 按固定市价计算
%^=!s at constant price 按固定价格计算
ocqB-C] at cost 按成本计算
Tud1xq at current market price 按当时市价计算；按现时市价计算
y ,?G75wij at current price 按当时价格计算；按现时价格计算
J md
? at factor cost 按要素成本计算；按生产要素成本计算
`b ")Bx| at money-of-the-day price 按付款当日价格计算
b8Rh|"J)d at or better 按指定或较佳价位〔买卖指令〕
: W^\
mH at par 按面值计算；平价
J 7ekIQgR at sight 见票即付
SMO%sZ ] at the close 按收市盘
2 dD<] at the opening 按开市盘
0? us]lx attestation 见证；见证条款
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at-the-money option 平价期权
SP*JleQN attorney 受权人；受托代表人
'ZH<g8:=@ attornment 新拥有人承认书
iM|"H.. attributable profit 可归属利润
=)- Q?1q attributable share value 可归属股份价值
$ O e 58 Auckland Stock Exchange 奥克兰证券交易所
%s2"W~ auction 拍卖
; U qx&5P} auctioneer 拍卖商
"qTC(F9N$. audit 审计；核数
Q 95 Audit Commission 审计署
P%`R7yk Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
\678Nx 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
e( o/we { audit review 帐目审查
R96o8#7Uv Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
@B'8SL oP audited account 审计帐目；经审计的帐目
bsi q9$F audited annual account 经审计的周年帐目
@'r`(o3z!Z audited balance sheet 经审计的资产负债表
Ui |a}`c auditor 核数师；核数主任；审计师
zt)PZff/YQ auditor's certificate 核数师证明书；审计师证明书
3y=<w|4F auditor's report 核数师报告；审计师报告
Flujwh@rg Aussie bond 澳元债券
c =N]!
,MO austerity budget 紧缩预算
bEQtVe@` Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
@=0r3 Australia All Ordinaries Index 澳洲所有普通股票指数
`Kc %S^C' Australian Dollar [AUD] 澳元
[Ht."VxR Australian Options Market 澳大利亚期权市场
FPMSaN P Australian Securities Commission 澳洲证券事务监察委员会
2 Z` $ Australian Society of Certified Practising Accountants 澳洲执业会计师公会
"56?/ jF Australian Stock Exchange 澳大利亚证券交易所
+B q}> Austrian Schilling [ATS] 奥地利先令
]X:
rby$ authentication 认证；鉴证
R_Gq8t$ authority to purchase 委托购买证；委购书
!+A"Lej authorization 认可；核准；授权；授权书
^?X ^+ authorization by direction 指示授权
an=+6lIl authorization by instruction 指令授权
lDJd#U'V authorization by warrant 令状授权
a^XTW7]r authorization of unit trust 单位信托的认可
;Co[y=Z authorized agent 指定代理人
wEfz2Eq authorized capital 法定资本
]v@ tZ} authorized clerk 出市员
6I cM:x authorized dealer 认可交易商
!UBDx $]^ authorized financial institution 认可财务机构
JQ@`EV9, authorized fund 认可基金
9<A\npD authorized fund house 获授权的基金公司；认可基金公司
HcBH!0 authorized institution 认可机构
?]\W8) authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
< k+fKl authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
e.}3OK authorized insurer 获授权保险人；获认可承保人
?St =7a(D authorized investment 特准投资项目
5{
4"JO3 authorized person 获授权人
$uUb$8 Bu authorized representative 获授权代表
moVa'1ul authorized share capital 法定股本
XW~ BEa automated quotation system 自动报价系统
tT* W5 Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
YZBzv2'\x 自动交易系统〔香港期货交易所有限公司〕
qsft*& automatic adjustment mechanism 自动调整机制
^E U OmVN automatic adjustment system 自动调整系统
HhWwc#B Automatic Clearing House 自动票据交换所
?|">), automatic exchange rates accumulation system 自动化汇率累集系统
}+dM1 O Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
O& 3r*vd automatic teller machine [ATM] 自动柜员机
/ h7>Z9T autopay 自动转帐
Y*kh$E%<# available assets 可用资产
qXU:A-IdIl available fiscal reserve 现存财政储备
lpfwlB'~9 available profit 可用利润
r%T Lv Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
AY&9JSu 6 average 平均；平均数；海损
=MJ-s;raq average basic salary 平均基本薪金
T+K` ^xv_L average consumer expenditure 平均消费开支；一般消费开支
%;<k(5bhGJ average cost 平均成本
w%8ooQ|C average cost of land production 增辟土地平均成本
Krp
<bK6 average daily turnover 平均每日成交额
8g[ (nxI~ average daily wage rate 平均每日工资率
Ho )t=qn average expenditure pattern 平均开支模式
&N/|(<CB average growth rate 平均增长率
C`2*2Y%xkG average net fixed assets 固定资产平均净值
IYfV~+P average of relatives 相对价格平均数
$_ix6z average price 平均价格
B_."?*|w average propensity to consume 平均消费倾向；一般消费倾向
4T==A#Z average propensity to save 平均储蓄倾向；一般储蓄倾向
uG=t?C 6 average rate 平均率
^ J#?hHz average revenue 平均收入；平均收益
;/?Z<[ B average stock 平均库存；平均存货
'<?v:pb9 average yearly rent 平均年租
]^*_F avoidance of double taxation 避免双重课税
QH7V_#6bKP avoidance of tax 避税
