A:
WqC6 c&NM A share Ａ股；甲类股份
E5M*Gs abatement of tax 减税；减扣免税额
2 Ax HhD. ABN AMRO Bank N.V. 荷兰银行
Tdr^~dcQ above-the-line expenditure 线上项目支出；经常预算支出
[-sE:O`yt above-the-line receipt 线上项目收入；经常预算收入
[N/[7Q/y ABSA Asia Limited 南非联合亚洲有限公司
u= K ?K absolute change 绝对数值变更
snBC +`- absolute expenditure 实际开支
<'4DMZ-G absolute guideline figure 绝对准则数字
w%1B_PyDg absolute interest 绝对权益
X~Li` absolute order of discharge 绝对破产解除令
1lNg} !)[K absolute profit margin 绝对利润幅度
<L__;j1Wx absolute value 实值；绝对值
4>gMe3]0 absolutely vested interest 绝对既得权益
e.0vh?{\ absorbed cost 已吸收成本；已分摊成本
B *owV% absorption 吸收；分摊；合并
y\Z-x absorption rate 吸收率；摊配率；分摊率
BV&} (9z ACB Finance Limited 亚洲商业财务有限公司
OX ?9 3AlG acceptable form of reciprocity 合理的互惠条件
e3wFi,/@ acceptable rate 适当利率；适当汇率
5CkM0G` acceptance agreement 承兑协议
J|Lk::Ri acceptance for honour 参加承兑
id.o )= acceptor 承兑人；接受人；受票人
L$`!~z 1 acceptor for honour 参加承兑人
A]{8 = accident insurance 意外保险
&Sc}3UI/F Accident Insurance Association of Hong Kong 香港意外保险公会
c(bh i accident insurance scheme 意外保险计划
y= I LA accident year basis 意外年度基准
@Ns^?#u~ accommodation 通融；贷款
m 4n J9<- accommodation bill 通融票据；空头票据
xnu|?;.}! accommodation party 汇票代发人
eN%Ks account balance 帐户余额；帐户结余
Y:VM 5r) account book 帐簿
I/GZ account collected in advance 预收款项
3yXF|
yV account current book 往来帐簿
&,fBg6A% account of after-acquired property 事后取得的财产报告
Z$,1Tk"O/s account of defaulter 拖欠帐目
dox QS ohS account payable 应付帐款
"$#x+|PyC account payee only [A/C payee only] 只可转帐；存入收款人帐户
}d) >pH account receivable 应收帐款
Z\{WBUR;4t account receivable report 应收帐款报表
)4a& Ol EI account statement 结单；帐单；会计财务报表
CPGXwM= account title 帐户名称；会计科目
(G"b)"Qum accountant's report 会计师报告
5jg^12EP Accountant's Report Rules 会计师报告规则
@)m+O#a accounting and auditing procedure 会计与审计程序；会计与核数程序
F5J=+Q%8[& Accounting Arrangements 《会计安排》
;G~0 VM2| accounting basis 会计基础
9h$-:y 3 accounting by Official Receiver 破产管理署署长呈交的帐目
o"v>
BhpC Accounting Circular 《会计通告》
$<]y.nr|CX accounting class 会计类别
lE[LdmwDrb accounting date 记帐日期；会计结算日期
>.#uoW4ZV accounting for money 款项核算
JPiC/ Accounting Officer 会计主任
'&3Sl?E accounting period 会计报告期；会计期
B\}E v & accounting policy 会计政策；会计方针
W?'!}g(~ accounting practice 会计惯例
x-U^U.i@ accounting principle 会计准则
$;+B)# accounting record 会计记录
gW6lMyiLb accounting report 会计报告
bs]ret$?(q Accounting Services Branch [Treasury] 会计事务部〔库务署〕
i<1w*yu Accounting Society of China 中国会计学会
T{|'<KT accounting statement 会计报表
DSy, #yA accounting system 会计制度；会计系统
qEf )TW( accounting transaction 会计事项；帐务交易
PF!Q2t5c3 accounting treatment 会计处理
f b_tda",} accounting year 会计年度
eF}Q8 ]da accretion 增值；添加
X<(h)&E accrual 应计项目；应累算数目
k KL^U accrual basis 应计制；权责发生制
(J<@e!@NE accrual basis accounting 应计制会计；权责发生制会计
dp2". accrue 应累算；应计
bK("8T\? accrued benefit 应累算利益
S_6`.@B} accrued charges 应计费用
_>A])B
^ accrued cumulative preference share dividend 应累算的累积优先股股息
}k<b)I*A accrued expenses 应累算费用
R 8\y|p#c accrued interest payable 应付利息；应计未付利息
_e8@y{/~Fd accrued interest receivable 应收利息；应计未收利息
?Yg K]IxD accrued right 累算权益
4\2p8__ accruing profit 应累算的利润
+]CKu$,8 accumulated fiscal reserve 累积财政储备
IVkKmO(qO accumulated profit 累积利润；滚存溢利
eJ%~6c`@! accumulated reserve 累积储备
r em&F'x0V accumulation of surplus income 累积收益盈余
*u7C){)gr[ acquired assets 既得资产
p0$K.f|
^ acquisition 收购；购置；取得
B {/Pv0y acquisition cost 购置成本
z8>KY /c acquisition expenses 购置费用
jL%-G acquisition of 100% interest 收购全部股权
!U,qr0h acquisition of control 取得控制权
q&Q* gEFK acquisition of fixed assets 购置固定资产
9|Jmj @9 acquisition of shell “买壳”
b3EW"^Ar acquisition price 收购价
xv 7^ act of God 天灾
YIfPE{, acting partner 执事合伙人
CH Wyy active market 买卖活跃的市场；交投畅旺的市场；旺市
G+b $WQn2t active partner 积极参与的合伙人
@'R4zJ&+S active trading 交投活跃
Y: KB"H actual circulation 实际流通
\E?1bc{\f actual cost 实际成本
O`t ]# actual expenditure 实际开支；实际支出
*
2T& pX actual income 实际入息；实际收入；实际收益
C + r--"Z actual market 现货市场
F.PD5%/$q actual price 现货价；实际价格
.XUR I#b actual profit 实际利润
MY9?957F actual quotation 实盘；实际价位；实际报价
m] N 4.J actual year basis 按实际年度计算
9qQ_#$Vv actuals 实货
t wtGkkC actuarial investigation 精算调查
A0O$B7ylQ actuarial principle 精算原则
V[+ Pb] actuarial report 精算师报告
Qh/yPOSm: Actuarial Society of Hong Kong 香港精算学会
in # qV actuarial valuation 精算师估值
na
$z\C\ actuary 精算师
vT%r g r ad referendum agreement 暂定协议；有待覆核的协定
)@1_Dm@0b ad valorem duty 从价税；按值征税
pwd7I ad valorem duty system 从价税制
wm*`
ad valorem fee 从价费
mkj`z ad valorem tariff 从价关税
f>ED additional allowance 额外免税额
yW|yZ(7 additional amount for unexpired risk 未过期风险的额外款额
z
O$SL8U additional assessable profit 补加应评税利润
cdzzS?$) additional assessment 补加评税
bU2)pD!N additional commitment 额外承担
Sqc*u&W additional commitment vote 额外承担拨款
Kj}hb)HU additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
(sJ{27b_ additional dependent parent allowance 供养父母额外免税额
_rs!6tp additional provision 额外拨款
A_S l#e additional stamp duty 附加印花税
A>7'W\R additional tax 补加税罚款；补加税款
pK *-In Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
RJF1~9 adjudged bankrupt 被裁定破产
,U WO+B] adjudicated bankrupt 裁定破产人
EW#.)@- adjudication fee 裁定费；评定印花税额手续费；评估契据费
9 N=Dls adjudication of bankruptcy 裁定破产；宣告破产
X_Y$-I$qd adjudication of insolvency 裁定无力偿还债务
i0p"q p adjusted actual 经调整的实数；调整后的实数
MV9{>xX adjusted current assets 经调整的流动资产；调整后的流动资产
Jev@IORN\ adjusted figure 经调整的数字；调整后的数额
?h
K+h .{ adjusted liabilities 经调整的负债；调整后的负债
\^N9Q9{7] adjusted loss 经调整的亏损；调整后的亏损
6=A ++H @ 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
rx_'( adjusted profit 经调整的利润；调整后的利润
N[aK#o, adjusted surplus 经调整的盈余额；调整后的盈余额
{x2N~1!E adjusted value 经调整的价值；调整后的价值
[_-CO }> adjustment 调整；修订；理算〔保险〕
1#]tCi` adjustment centre 调剂中心
y7d)[d*Mz adjustment lag 调整过程的时间差距；调整时差
4y
582u6^ adjustment mechanism 调整机制
dHf_&X 2A adjustment of loss 亏损调整
rS(693kb adjustment process 调整过程；调整程序
nF
A7@hsm adjustment range 调整幅度
\e'>$8%T administered exchange rate 受管制汇率
SAThY$)6 Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
f} } Bb8 administration expenses 行政费用
=,gss&J!! administration fee 手续费；行政费
HOykmx6$ administration in bankruptcy 破产管理
Om >6<3n administration order 遗产管理令
^x 4,}' ( administrator 管理人；遗产管理人
YDjQ& EH administrator of the estate 遗产管理人
Qf>dfJ^q admission of debt 债项承认书
6sQ"go$} admission of proof 接纳债权证明
JO+ h D4L advance 放贷款项；垫付款项；预支款项；预付款项
"vU:qwm advance account 暂支帐目；预付款帐户
) _xM)mH advance compensation 预付补偿金
Sm+Ek@Ax advance from shareholder 股东垫款
/MQd [03] advance pending reimbursement 预支以待日后付还
A "_;.e` advanced economy 先进经济体系
hbE;zY%hP advancement 预付；预付财产
*R xb qB- advances warrant 垫款令
P>4(+s
advancing 贷出
m&2< ?a}l adverse balance 逆差
L8 R|\Bx adverse exchange 逆汇
1|z>}
xP advertisement addressed to shareholders 在报章刊登的致股东通告
.O1g'% advice for collection 托收通知书
ix7N q7!N advice of drawing 提款通知书；汇票通知书
"=yaeEp advice of payment 付款通知
$G*$ j! Advisory Committee [Securities and Futures Commission]
T=b5th} 谘询委员会〔证券及期货事务监察委员会〕
>-y'N.l ^ Advisory Committee on Diversification 经济多元化谘询委员会
Rq4\~F? affidavit 誓章；遗产申报誓章
oB_ {xu$6| affidavit of no receipt 述明无收款的誓章
R['q BHQ? affiliate 联号；联营公司；附属公司
A`X$jpAn& affiliated company 附属公司；联号；联营公司
k*z)AR affirmation [estate duty] 非宗教式宣誓〔遗产税〕
9-bDgzk
affordability 负担能力
5Z`f)qE
African Development Bank [AfDB] 非洲开发银行
]dk~C?H after-acquired property 事后取得的财产
evimn V after-hours dealing 市后交易
i/)Uj-*G) after-tax profit 税后盈利；税后利润；税后溢利
)5 &w agency agreement 代理协议
D_@r_^} agency expenses 代理机构的开支
!30Dice agency fee 代理费
{ :{NK% Agency Law 《代理法》
!\?? [1_e agent 代理人；承销人
h\D
y(\ agent of company 公司代理人
J,+|
Fb agent's fee 代理人费；经纪费
O]^E%;(]}i aggregate 总计；总数；总体数字
^(UL$cQ> aggregate amount 总款额；总额
1[X+6v iE aggregate assets and liabilities 总体资产与负债
Pfi '+I`s aggregate at constant price 按固定价格计算的总体数字
\ J9@p aggregate demand 总需求
- >K*r\T aggregate gross position 总持仓量
ZHw)N &Qn aggregate limit 总限额
7c+TS-- aggregate of salaries tax 合计薪俸税
wm 8 (Ju aggregate performance 总体表现；总体业绩
g<}K^) x aggregate supply 总体供应
193Q aggregate surplus 总盈余
LA" `8 aggregate total 整体总额
ivw2EEo, aggregate value 总值；合计价值
bnUd !/; aggregated basis 合计基准
; 'R{b$B;| aggregated net chargeable income 合计应课税入息实额
f5d"H6%L aggregation 合并计算；合计；总和
mj S)*@F aggregation of incomes of husband and wife 夫妇入息合并计算
rf]]I#C7 aggregation of property 财产的总和
vxZz9+ UbF agio 差价；贴水
I^\YD9~=x 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》
mpXc o *!_ Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
p0'A\@| 《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》
>RF [0s'- Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
e[w)U{|40 《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》
eN N% %Q Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
r-&4<=C/N 《香港政府和大韩民国政府关于相互促进和保护投资协定》
EV2whs2g agreement for a settlement 授产协议
(K^9$w]tf agreement for assignment 转让协议
J%3 S3C2*m agreement for sale 售卖协议；买卖协议
ZqS'xN :k agreement for sale and purchase 买卖协议
X#gZgz =' agreement for the payment of interest 支付利息协议
UiaY0 .D agreement for the repayment of money 还款协议
l"b78n agreement of reinsurance 再保险协议
@x"vGYKd Agricultural Bank of China 中国农业银行
BNu zlR air passenger departure tax 飞机乘客离境税
GwW!Q|tVz= Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
eP[azC"G[ airport tax 机场税
?&"cI5- alcohol duty 酒精税
\W}?4kz alienation 让与；让渡；转让
QZt/Rm>W0 alimony 生活费；赡养费
/Q})%j1S0 All Ordinaries Index [AOI] 所有普通股指数
xREqcH,vU all risks 全险；综合险
D8BK/E- All Sales Record for Stock Market 《股票市场成交报告》
"%-HZw%X Allied Capital Resources Limited 新联财务有限公司
Q5{i#F7nJm all-items index [Consumer Price Index] 总指数〔消费物价指数〕
8WfF: R; allocation letter 拨款信件
+Rxf~m(pV allocation of fund 分配款项；预留款项
6_`x^[r allocation of profit 利润分配；溢利分配
"7Zb)Ocb allocation warrant 拨款令
C&Ow*~ allotment 分配；配股
/|`;|0/2 allotment notice 股份配售通知；配股通知
ZMy7z| allotment of shares 股份分配
.+|G`*1<i allowable 可获宽免；免税的
9V[ |_ allowable business loss 可扣除的营业亏损
@H1 pPr allowable expenses 可扣税的支出
>77
/e@ allowance 免税额；津贴；备抵；准备金
c*HS#C7' 2 allowance for debts 债项的免税额
tiI>iP`! allowance for depreciation by wear and tear 耗损折旧免税额
y<8)mw allowance for funeral expenses 殡殓费的免税额
X -w#E3 allowance for inflation 为通货膨胀而预留的款项；通胀准备金
I6 {}S6 allowance for repairs and outgoings 修葺及支出方面的免税额
b ]1Su L allowance to debtor 给债务人的津贴
OT{qb!eYI alteration of capital 资本更改
Rfeiv alternate trustee 候补受托人
Y>wpla[kUq amalgamation 合并
!gW$A-XD ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
vA;ml$ ambit of charges 征税范围；收费范围
!ck=\3pr amended valuation 经修订的估值
Y}(v[QGV American Commodities Exchange 美国商品交易所
6 V*@
{ American Express Bank Limited 美国运通银行
?U iwr{Q American Stock Exchange 美国证券交易所
`-qSvjX amortization 摊销
3)EslBA7i amount due from banks 存放银行同业的款项
& CCB;Oi% amount due from banks abroad 存放海外银行同业的款项
?K|PM <A amount due from holding companies 控股公司欠款
T{{J'
_s5L amount due from local banks 存放本港银行同业的款项
}i|o":-x+ amount due to banks 银行同业的存款
D>VI{p amount due to banks abroad 海外银行同业的存款
< 5;0LPU amount due to holding companies 控股公司存款
UN_lK<utF amount due to local banks 本港银行同业的存款
FavU"QU&| amount due to outport banks 外埠银行同业的存款
n|yl 3v amount for note issue 发行纸币的款额
1Jd82N \' amount of bond 担保契据的款额
Pb+oV amount of consideration 代价款额
"7l p|0 I amount of contribution 供款数额
q'hMf?_ amount of indebtedness 负债款额
* 8kg6v% amount of principal of the loan 贷款本金额
4~ZQsw ` amount of rates chargeable 应征差饷数额
#W~5M ?+ amount of share capital 股本额
/n/U)!tp amount of sums assured 承保款额
W6E9
amount of variation 变动幅度
0{gvd"q amount of vote 拨款数额
;!Oj b amount payable 应付款额
T,`'qZ> amount receivable 应收款额
MDGcK/$')f Amsterdam Stock Exchange 阿姆斯特丹证券交易所
--D w8FR9 analysis 分析
0A9x9l9Wd ancillary risk 附属风险
"n7rbh3VW annual account 周年帐目；周年帐目报表；年度决算；年结
OzX\ s= annual accounting date 年结日期
`P)1RTVx annual allowance 每年免税额；年积金；年度津贴；年津
w`c9_V annual balance 年度余额
[o*u!2 r annual disposable income 每年可动用收入
h"
P4 annual estimates 周年预算
j/ #kO? annual fee 年费
NA]7qb%%< annual general meeting 周年大会
[qIi_(%o annual growth rate 年增率；每年增长率
]Qkto 4DQ5 annual long-term supplement 长期个案每年补助金
nyw, Fu annual pensionable emolument 可供计算退休金的年薪
! })/x~~e annual report 年报
P@PZ m Annual Report on the Consumer Price Index 《消费物价指数年报》
aVz<RS annual return 周年报表；周年申报表；每年报税表格
~Rs|W; Annual Return Rules 《周年报表规则》
F,11 \j annual review of consumer prices 每年消费物价回顾
GWM2l?zOP annual roll-forward basis 逐年延展方式
y~SFlv36 annual salary 年薪
^ B=x-G. annual statement 年度报表；年度决算表
U#Wc!QN-t Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
H{\tQ->(2 annuitant 年金受益人
F$ZWQ9&5U0 annuity 年金
mkk74 NY annuity contract 年金合约
MPAZ%<gmD annuity on human life 人寿年金
f0IljY!. antecedent debt 先前的债项
83412@& ante-dated cheque 倒填日期支票
#E{aN?_ anticipated expenditure 预期开支
E,c ~.jYc anticipated net profit 预期纯利
U4 m[@wF anticipated revenue 预期收入
::j'+_9 anti-inflation measure 反通货膨胀措施
ngsax1xO anti-inflationary stance 反通货膨胀立场
#Vs/1y`() apparent deficit 表面赤字
q&<#)#+ apparent financial solvency 表面偿债能力
>-s}1*^=oD apparent partner 表面合伙人
|Mo# +{~c application for personal assessment 个人入息课税申请书
d#ya"e> application of fund 资金应用
"2HRuqf application to release as liquidator and to destruct the books of accounts and documents
j /)cdP 申请免除清盘人职务及毁灭帐簿与文件
7v?tSob:b appointed actuary 委任精算师
@Sq=#f/= appointed auditor 委任核数师；委任审计师
]N!SG@X+ appointed trustee 委任的受托人
`DG6ollp{ appointer 委任人
at,Xad\j apportioned pro rata 按比例分摊
#7lkj:j4 apportionment 分配；分摊
7/PHg)&
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
Co[[6pt~ apportionment formula 分摊方程式
r;|Bc$P apportionment of estate duty 遗产税的分摊
reu[}k ~ appraisal 估价；评估
s.=)p"pTd appreciable growth 可观增长
E0xUEAO appreciable impact 显着影响
2Mu-c:1 appreciable increase 可观增长
*VHBTO9 appreciation 增值；升值
@h>#cwhU appreciation against other currencies 相对其他货币升值
,=$yvZs4[] appreciation of the exchange value of Hong Kong dollar 港元汇值上升
nXi6Q+YI appreciation tax 增值税
<' P|g appropriation 拨款；拨用；拨付
B|:{.U@ne appropriation account 拨款帐目
;jX_e(T3m Appropriation Bill 拨款法案
R^1= :<)C appropriation-in-aid system 补助拨款办法
`c :'il? approved assets 核准资产
Ic#+*W\ZW approved basket stock 认可一篮子证券
\RQ5$ !O approved budget 核准预算
/
s H*if approved charitable donation 认可慈善捐款
~{^A&#P approved charitable institution 认可慈善机构
} {K)5 k@ approved currency 核准货币；认可货币
,Yi =s;E approved estimates 核准预算
O])/kS` approved estimates of expenditure 核准开支预算
`d
OjCA_& approved overseas insurer 核准海外保险人
OR?8F5o ?p approved overseas trust company 核准海外信托公司
~@'|R%jJ approved pooled investment fund 核准汇集投资基金
/jj@ =H approved provident fund scheme 认可公积金计划
Q96g7[ approved provision 核准拨款
Ae ue:u> approved redeemable share 核准可赎回股份
*
+OAc `8 approved regional stock 认可地区性证券
-F8%U:2a approved retirement scheme 认可退休金计划
3g- }k approved subordinated loan 核准附属贷款
tCc}}2bC& arbitrage 套戥；套汇；套利
h$ZF[Xbfe
arbitrageur 套戥者；套汇者
_^P> @
^ arbitrary amount 临时款项
5+ fS$Q
arrangement 措施；安排；协定
Cs]x s9 arrears 欠款
0
|F (qR arrears of pay 欠付薪酬
4?%0z) g arrears of revenue 逾期未收税款；逾期未收的帐项
^+GN8L Us articles of association 组织章程；组织细则；组织章程细则
?7G[`@^Y
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
f_Wn[I{ ascertainment of profit 确定利润
!^8'LMY<I "Asia Clear" “亚洲结算系统”
KJ9~"v
Asia Commercial Bank Ltd. 亚洲商业银行有限公司
,(c="L4[ Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
!kV?h5@Bo Asian Development Fund [ADF] 亚洲发展基金
S ?Eg Asian dollar bond 亚洲美元债券
o,aI<5" Asian dollar market 亚洲美元市场
r 5s*"z Asian dollar rate 亚洲美元利率
|?g2k:fzB7 Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
BwE L\*$g Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
^' [ | asked price 沽盘；喊价；索价；卖方报价
Q7}w Y assessable income 应评税入息
VJ=!0v assessable loss 应评税亏损
X(WG:FP27 assessable profit 应评税利润
6?,r d assessable value 应评税值
~)ByARao= assessed profit 估定利润
\[D"W{9l assessed value 经评估价值
Q45rP4mQ assessment 评税；评定；估价；评税单
6b]vHT|p assessment number 评税编号；估价编号
p n
=S%Qf] assessment of additional tax 补加税评税
>Zr /U!W*? assessment of performance 业绩评估；实绩评价
Pc4sReo ' Assessor 评税主任
)L#I#% asset price bubbles 资产价格泡沫
97 Q!Ro t asset-backed securities 具资产保证的证券
pbgCcO~xm assets accretion 资产增值
H uK' tU# assets and liabilities 资产与负债
=%]dk=n?TN assets betterment statement 资产递增表；资产改进表
P}VD}lEyO assets lending 实物放款；有抵押贷款
^ )+tn assets of the company passing on the death 死者去世时转移的公司资产
/ 5=A #G assets pledged as security for liabilities 用作负债抵押的资产
I F1?/D"< assets portfolio 资产投资组合
^3r2Q?d\ assets price 资产价格
z ,ledTl assets quality 资产质素
a(J~:wgd assets realization 资产变现
'E7|L@X"r assets refinancing arrangement 资产再集资安排
|20p#]0E+ assets securitization 资产证券化
LXK+WB/s assets situated outside Hong Kong 在香港以外地方的资产
Zmp ^!|=X! assets stripping 削减资产；拆卖资产
5 |>jz ` assets value 资产值
> 5 i8 %r assignee 承让人
5 TnECk assignment 转让；转让书；转让契
#[i({1`^L assignment of interest 权益转让
xknP
`T assignment of letters patent and trade mark 专利证书及商标转让
=E,*8O] assignment of property 物业转让；物业转让书
>G-D& A+ assignment right 转让权
h,#AY[ Q assignor 转让人
,YiBu^E9 associate 有联系的人；有关连人士；相联者；合伙人；联系人
ZAiQofQ:2 Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
]0O pd9 associate member 附属会员
/Wj9Stj5 associated body corporate 相联法人团体
Zd~Z`B} & associated company 相联公司；联属公司
k*n5+[U^tP associated corporation 相联法团
=XWi+') Association of Chartered Certified Accountants [ACCA] [United Kingdom]
C"F(kgL 公认会计师公会〔英国〕
8<g5.$xyz Association of Futures Exchange Brokers 香港期货经纪协会
\y0abxIHS Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
F-ijGGL# association of underwriters 承保人组织
|~Z+Xl a assumption of control 接管
M"V?fn' assurance 担保；保险；转易；转易书
)fC^h=Qp assurance of interest 权益的转易
f -23.]`v at 19XX price 按一九ＸＸ年价格计算
4 ~Z\tP|Q. at a discount 按赔价计算；按贴水价格计算；打折扣
qvab >U` at a premium 按溢价计算；按升水价格计算
k|g~ xmI; at call 通知付款；按通知
IPY@ 9+] at constant market price 按固定市价计算
M<)HJ lr at constant price 按固定价格计算
gGZ$} vX at cost 按成本计算
p oNQ<ijK at current market price 按当时市价计算；按现时市价计算
l$zM|Z1wR` at current price 按当时价格计算；按现时价格计算
PVU( R J at factor cost 按要素成本计算；按生产要素成本计算
{j^}"8G B at money-of-the-day price 按付款当日价格计算
bx5X8D at or better 按指定或较佳价位〔买卖指令〕
(IEtjv}D at par 按面值计算；平价
gMgb qGF) at sight 见票即付
WO
'33Q( at the close 按收市盘
~s88JLw%&u at the opening 按开市盘
H(""So7L attestation 见证；见证条款
.=K@M"5& at-the-money option 平价期权
G8<,\mg+ attorney 受权人；受托代表人
Z$+0gm\Cnw attornment 新拥有人承认书
Bh@j6fv attributable profit 可归属利润
N ]5-# attributable share value 可归属股份价值
!rwv~9I Auckland Stock Exchange 奥克兰证券交易所
3 UBG?%!$f auction 拍卖
& }}o9 auctioneer 拍卖商
,H.q%!{h_ audit 审计；核数
q 5 QYp Audit Commission 审计署
P+o ZS Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
Mb+cXdZb 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〕
Blf;_e~=[j audit review 帐目审查
^Dd$8$?[ Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
mF#{" audited account 审计帐目；经审计的帐目
) TV'eq audited annual account 经审计的周年帐目
QDyL0l{C audited balance sheet 经审计的资产负债表
nC2A&n &> auditor 核数师；核数主任；审计师
:}j{ NM# auditor's certificate 核数师证明书；审计师证明书
J;G+6C$: auditor's report 核数师报告；审计师报告
zf6k% Aussie bond 澳元债券
4egq Y0A austerity budget 紧缩预算
&
XcY|y=W Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
8wwD\1pLS Australia All Ordinaries Index 澳洲所有普通股票指数
+ e4o~ p Australian Dollar [AUD] 澳元
S^~GI$ Australian Options Market 澳大利亚期权市场
>D*L0snjV Australian Securities Commission 澳洲证券事务监察委员会
+ ]Ydf^rF Australian Society of Certified Practising Accountants 澳洲执业会计师公会
NbfV6$jo Australian Stock Exchange 澳大利亚证券交易所
-4"E]f Austrian Schilling [ATS] 奥地利先令
^TnBtIU-B authentication 认证；鉴证
p"Fj6 T2 authority to purchase 委托购买证；委购书
LL.YkYu authorization 认可；核准；授权；授权书
q(_pk&/ authorization by direction 指示授权
4WDh8U authorization by instruction 指令授权
rr2|xL?+u authorization by warrant 令状授权
/ 1g_Uv; authorization of unit trust 单位信托的认可
,LU/xI0O authorized agent 指定代理人
R XLD5$s^ authorized capital 法定资本
@R>J\ > authorized clerk 出市员
rsA K0R+ authorized dealer 认可交易商
<{7B ^' authorized financial institution 认可财务机构
A=E1S{C authorized fund 认可基金
s y#CR4X authorized fund house 获授权的基金公司；认可基金公司
}<A\> authorized institution 认可机构
91e &-acA authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
3 fM~R+p authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
A Ehh
6v authorized insurer 获授权保险人；获认可承保人
> S TWt>s authorized investment 特准投资项目
le X&py authorized person 获授权人
*N<~"D authorized representative 获授权代表
hb zU?_} authorized share capital 法定股本
a\aJw[d{ automated quotation system 自动报价系统
# (T Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
(* BQd1Z 自动交易系统〔香港期货交易所有限公司〕
Pf-k"7y automatic adjustment mechanism 自动调整机制
X .bNU automatic adjustment system 自动调整系统
fD]}&xc Automatic Clearing House 自动票据交换所
WFULQQ* automatic exchange rates accumulation system 自动化汇率累集系统
"{j4?3f) Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
$#8dtF automatic teller machine [ATM] 自动柜员机
.[ NB"\<q autopay 自动转帐
R/xeC [r available assets 可用资产
MAQkk%6[g available fiscal reserve 现存财政储备
E"nIC,VZ available profit 可用利润
$9j\sZj& Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
u I!rJc>TX average 平均；平均数；海损
PW~+ =, average basic salary 平均基本薪金
V8 }yK$4b average consumer expenditure 平均消费开支；一般消费开支
nB WVG average cost 平均成本
"i(k 8+i K average cost of land production 增辟土地平均成本
Bc `jkO.q average daily turnover 平均每日成交额
6ix8P;;}# average daily wage rate 平均每日工资率
#jv~FR`4v^ average expenditure pattern 平均开支模式
VE6
V^6SL average growth rate 平均增长率
f3[ gA Y average net fixed assets 固定资产平均净值
d.3-@^P average of relatives 相对价格平均数
VkZrb2]v average price 平均价格
Cpz'6F^oP average propensity to consume 平均消费倾向；一般消费倾向
Zchs/C 9{ average propensity to save 平均储蓄倾向；一般储蓄倾向
@GK0 j"_ average rate 平均率
C%9;~S average revenue 平均收入；平均收益
D
]: sR average stock 平均库存；平均存货
|^ []Oy= average yearly rent 平均年租
yn)K1f^ avoidance of double taxation 避免双重课税
yF0\$%H>$ avoidance of tax 避税
