A:
C"0
VOb A share Ａ股；甲类股份
$3&XM abatement of tax 减税；减扣免税额
|wQ3+WN| ABN AMRO Bank N.V. 荷兰银行
sKR%YK
"A above-the-line expenditure 线上项目支出；经常预算支出
,3MHZPJ?k] above-the-line receipt 线上项目收入；经常预算收入
6@FhDj2X ABSA Asia Limited 南非联合亚洲有限公司
a MFUj+^ absolute change 绝对数值变更
Otq1CD9 absolute expenditure 实际开支
D8 PC;@m
absolute guideline figure 绝对准则数字
L\c3D| absolute interest 绝对权益
I5g|)Y Q absolute order of discharge 绝对破产解除令
3="vOSJ6& absolute profit margin 绝对利润幅度
; !t?* absolute value 实值；绝对值
b2[U3)|oO absolutely vested interest 绝对既得权益
OkISR j'!U absorbed cost 已吸收成本；已分摊成本
yI07E "9 absorption 吸收；分摊；合并
Fn4yx~ 0 absorption rate 吸收率；摊配率；分摊率
O:T
49:R}r ACB Finance Limited 亚洲商业财务有限公司
5[)#3vY acceptable form of reciprocity 合理的互惠条件
fGs\R] acceptable rate 适当利率；适当汇率
H _x} - acceptance agreement 承兑协议
V:P] Ved acceptance for honour 参加承兑
|S@ acceptor 承兑人；接受人；受票人
A:z acceptor for honour 参加承兑人
}|[0FP] v accident insurance 意外保险
#Hu# #x| Accident Insurance Association of Hong Kong 香港意外保险公会
0YfmAF$/ B accident insurance scheme 意外保险计划
;1nXJ{jKw accident year basis 意外年度基准
Y9vi&G?Jl accommodation 通融；贷款
iCh 8e>+ accommodation bill 通融票据；空头票据
rL mc(-q accommodation party 汇票代发人
7,Z <PE account balance 帐户余额；帐户结余
ZHeq)5C ;f account book 帐簿
;/ ?w-)n? account collected in advance 预收款项
t>*(v#WeZ account current book 往来帐簿
NRT]dYf"z account of after-acquired property 事后取得的财产报告
Xppb|$qp4H account of defaulter 拖欠帐目
nec}grA account payable 应付帐款
dhJ=+Fz"w account payee only [A/C payee only] 只可转帐；存入收款人帐户
#^9k&t#!6 account receivable 应收帐款
3b_/QT5! account receivable report 应收帐款报表
0CXXCa7! account statement 结单；帐单；会计财务报表
5P\A++2 2Y account title 帐户名称；会计科目
FU .%td=: accountant's report 会计师报告
QV\a f Accountant's Report Rules 会计师报告规则
JTB t=u{6^ accounting and auditing procedure 会计与审计程序；会计与核数程序
/z`tI Accounting Arrangements 《会计安排》
\{~CO{II accounting basis 会计基础
k&f/f accounting by Official Receiver 破产管理署署长呈交的帐目
]F>#0R dc Accounting Circular 《会计通告》
eK*oV}U-k accounting class 会计类别
K4]Z VMm/* accounting date 记帐日期；会计结算日期
`D=`xSEYl accounting for money 款项核算
UhkL=+PD Accounting Officer 会计主任
O#O" ]A accounting period 会计报告期；会计期
`T7TWv"M accounting policy 会计政策；会计方针
`l. bU3C accounting practice 会计惯例
/0fsn_ accounting principle 会计准则
o.Y6(o accounting record 会计记录
CH| cK8q accounting report 会计报告
NW3qs`$-( Accounting Services Branch [Treasury] 会计事务部〔库务署〕
8+".r2*_iO Accounting Society of China 中国会计学会
fB,eeT1v?h accounting statement 会计报表
-Q? c'e accounting system 会计制度；会计系统
0a<h,s0"2 accounting transaction 会计事项；帐务交易
8tn a<Hx accounting treatment 会计处理
Gx}`_[- accounting year 会计年度
r#& JfAo accretion 增值；添加
n|DMj[uT accrual 应计项目；应累算数目
T9]0/> accrual basis 应计制；权责发生制
x FM^-`7 accrual basis accounting 应计制会计；权责发生制会计
k4u/v n`&r accrue 应累算；应计
p$jAq~C accrued benefit 应累算利益
QUvSeNSp accrued charges 应计费用
%N(>B_t\ accrued cumulative preference share dividend 应累算的累积优先股股息
#9.%>1{6Y accrued expenses 应累算费用
t?Q bi)T=z accrued interest payable 应付利息；应计未付利息
uW Fy I" accrued interest receivable 应收利息；应计未收利息
;PU'"MeB " accrued right 累算权益
_FcTY5."S accruing profit 应累算的利润
UHU ,zgM accumulated fiscal reserve 累积财政储备
aot2F60J, accumulated profit 累积利润；滚存溢利
@V5i accumulated reserve 累积储备
@H~oOf accumulation of surplus income 累积收益盈余
`"yxmo*0 acquired assets 既得资产
Iu`S0#+ acquisition 收购；购置；取得
En\q. 3
5 acquisition cost 购置成本
O `GF | acquisition expenses 购置费用
t)?K@{ 9 acquisition of 100% interest 收购全部股权
Y` 4 LMK[] acquisition of control 取得控制权
J=: \b acquisition of fixed assets 购置固定资产
Q^3{L\6_ acquisition of shell “买壳”
6\I1J=
C acquisition price 收购价
+S-60EN*A act of God 天灾
nHq4 f&(H acting partner 执事合伙人
mXS] SE active market 买卖活跃的市场；交投畅旺的市场；旺市
XK@&$~iA3 active partner 积极参与的合伙人
YX)Rs
Vf active trading 交投活跃
)S`[ gK actual circulation 实际流通
Qo^(r$ BD actual cost 实际成本
33D2^ Sf6" actual expenditure 实际开支；实际支出
=mPe
wx' actual income 实际入息；实际收入；实际收益
)X|)X,~+- actual market 现货市场
rKFnivGT actual price 现货价；实际价格
Y3(M Kq actual profit 实际利润
BKb#\(95* actual quotation 实盘；实际价位；实际报价
$U 9]v5 actual year basis 按实际年度计算
j3N d4# actuals 实货
N| >JLZ> actuarial investigation 精算调查
.QZjJ9pvK actuarial principle 精算原则
/BQqg0 8@L actuarial report 精算师报告
Um z b Actuarial Society of Hong Kong 香港精算学会
#>,E"-]f actuarial valuation 精算师估值
6aHD?a o actuary 精算师
-\; 0gnf{J ad referendum agreement 暂定协议；有待覆核的协定
t0@AfO.'1 ad valorem duty 从价税；按值征税
Jp}\@T. ad valorem duty system 从价税制
5p:BHw;%; ad valorem fee 从价费
IpSWg ad valorem tariff 从价关税
4 KR` additional allowance 额外免税额
)1Y?S; additional amount for unexpired risk 未过期风险的额外款额
lz<'
L.
. additional assessable profit 补加应评税利润
Ev7v,7`z additional assessment 补加评税
w $-q& additional commitment 额外承担
bolG3Tf| additional commitment vote 额外承担拨款
9\WtcL x additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
/J/V1dC}]D additional dependent parent allowance 供养父母额外免税额
]d7A|)q additional provision 额外拨款
i$6rnS&C additional stamp duty 附加印花税
(s&]V49 additional tax 补加税罚款；补加税款
OPj NmdeS Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
DmPsE6G} adjudged bankrupt 被裁定破产
2\z|/
Q adjudicated bankrupt 裁定破产人
dW!El^w} adjudication fee 裁定费；评定印花税额手续费；评估契据费
D|m3. si adjudication of bankruptcy 裁定破产；宣告破产
/VufL+q1 adjudication of insolvency 裁定无力偿还债务
*>mjUT}cP adjusted actual 经调整的实数；调整后的实数
" -X8 adjusted current assets 经调整的流动资产；调整后的流动资产
x0ipk} adjusted figure 经调整的数字；调整后的数额
+L.D3 adjusted liabilities 经调整的负债；调整后的负债
K?! W9lUq adjusted loss 经调整的亏损；调整后的亏损
\9`
~9#P 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
?a% F3B adjusted profit 经调整的利润；调整后的利润
y?O-h1"3, adjusted surplus 经调整的盈余额；调整后的盈余额
DbFe;3 adjusted value 经调整的价值；调整后的价值
6jgP/~hP>N adjustment 调整；修订；理算〔保险〕
NQZ /E )f adjustment centre 调剂中心
Er t={"Q adjustment lag 调整过程的时间差距；调整时差
!uIY , adjustment mechanism 调整机制
9*K-d' m adjustment of loss 亏损调整
a@|H6:| adjustment process 调整过程；调整程序
ob2_=hQnC adjustment range 调整幅度
6D2ot&5WW administered exchange rate 受管制汇率
+75"Q:I Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
.[1 f$ administration expenses 行政费用
D&ua A-;s administration fee 手续费；行政费
[M%? [E}> administration in bankruptcy 破产管理
&oHr]=xA administration order 遗产管理令
+>*=~R administrator 管理人；遗产管理人
r4K9W9 0 administrator of the estate 遗产管理人
4K7ved) admission of debt 债项承认书
W#NZnxOX" admission of proof 接纳债权证明
\#Jq%nd advance 放贷款项；垫付款项；预支款项；预付款项
-=gI_wLbM advance account 暂支帐目；预付款帐户
x7<l*WQ advance compensation 预付补偿金
fKr_u<| advance from shareholder 股东垫款
X`WS&!C< advance pending reimbursement 预支以待日后付还
\mJR^t advanced economy 先进经济体系
~1}fL 1~5 advancement 预付；预付财产
j$/#2%OVN advances warrant 垫款令
U\qbr.< advancing 贷出
b1i~F45h adverse balance 逆差
<8kCmuGlk adverse exchange 逆汇
HK<S|6B7V advertisement addressed to shareholders 在报章刊登的致股东通告
u pUJF`3 advice for collection 托收通知书
26k~Z} advice of drawing 提款通知书；汇票通知书
O#18a, o @ advice of payment 付款通知
&g23tT#P? Advisory Committee [Securities and Futures Commission]
WoGnJ0N q 谘询委员会〔证券及期货事务监察委员会〕
a.gMH
uL Advisory Committee on Diversification 经济多元化谘询委员会
y }R2ZO affidavit 誓章；遗产申报誓章
hFr+K1 affidavit of no receipt 述明无收款的誓章
u t4:LHF affiliate 联号；联营公司；附属公司
K39I j_3 affiliated company 附属公司；联号；联营公司
/.!&d^ affirmation [estate duty] 非宗教式宣誓〔遗产税〕
>yP> ]r+ affordability 负担能力
F02TM #Zi African Development Bank [AfDB] 非洲开发银行
O|=?!|`o after-acquired property 事后取得的财产
Yu_
eCq5/ after-hours dealing 市后交易
( 2L ,m after-tax profit 税后盈利；税后利润；税后溢利
C(B"@ agency agreement 代理协议
e],(d7 Jo agency expenses 代理机构的开支
RfD#/G3| agency fee 代理费
t g-(e=S4P Agency Law 《代理法》
*!BQ1 ] G agent 代理人；承销人
;^0ok'P\~9 agent of company 公司代理人
047PlS agent's fee 代理人费；经纪费
.B2e$`s$ aggregate 总计；总数；总体数字
M!!vr8} aggregate amount 总款额；总额
!]A/ID0K aggregate assets and liabilities 总体资产与负债
N5=}0 s]e aggregate at constant price 按固定价格计算的总体数字
^m Fsrw aggregate demand 总需求
;R2A>f~ aggregate gross position 总持仓量
h>[ qXz aggregate limit 总限额
JLo E)\Mi aggregate of salaries tax 合计薪俸税
R[v<mo[s aggregate performance 总体表现；总体业绩
L&:A59)1k aggregate supply 总体供应
0Qvr
g+ aggregate surplus 总盈余
DO*6gzW aggregate total 整体总额
rDoMz3[w aggregate value 总值；合计价值
1EQ:@1 aggregated basis 合计基准
is^R 8a aggregated net chargeable income 合计应课税入息实额
K3tW Y
4- aggregation 合并计算；合计；总和
Oe@w$? aggregation of incomes of husband and wife 夫妇入息合并计算
PX&}g-M9 aggregation of property 财产的总和
1(# H% agio 差价；贴水
,Fkq /h 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》
#`%S[)RT Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
A=|a!N/ 《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》
P(8
u L|^ Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
US9aW)8 《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》
I/A%3i=H Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
g5Io=e@s 《香港政府和大韩民国政府关于相互促进和保护投资协定》
!- QB>`7$ agreement for a settlement 授产协议
0k? ]~ f agreement for assignment 转让协议
/`aPV"$M agreement for sale 售卖协议；买卖协议
t4: /qy agreement for sale and purchase 买卖协议
'" &*7)+g* agreement for the payment of interest 支付利息协议
"oZ_1qi< agreement for the repayment of money 还款协议
<^{(?* agreement of reinsurance 再保险协议
/=9dX;
# Agricultural Bank of China 中国农业银行
KV&6v`K/N air passenger departure tax 飞机乘客离境税
F 8sOc&L Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
Wrp+B[ {r\ airport tax 机场税
r]D>p&4 alcohol duty 酒精税
d`$ w3Hy alienation 让与；让渡；转让
+cmi?~KS* alimony 生活费；赡养费
<GQ=PrT|/ All Ordinaries Index [AOI] 所有普通股指数
\vV]fX all risks 全险；综合险
u 6l)s0Q All Sales Record for Stock Market 《股票市场成交报告》
$[MAm)c:]{ Allied Capital Resources Limited 新联财务有限公司
MwS fuP all-items index [Consumer Price Index] 总指数〔消费物价指数〕
0~W XA=X G allocation letter 拨款信件
Bv3B|D&+ allocation of fund 分配款项；预留款项
'4u/ g allocation of profit 利润分配；溢利分配
&X`
lh P allocation warrant 拨款令
d*k5h<jM allotment 分配；配股
Rb:?%\= allotment notice 股份配售通知；配股通知
knV*,
allotment of shares 股份分配
c>/7E-T allowable 可获宽免；免税的
j^U"GprA allowable business loss 可扣除的营业亏损
p} gA 8 o allowable expenses 可扣税的支出
B|9XqQ EI allowance 免税额；津贴；备抵；准备金
xmC5uT6L3M allowance for debts 债项的免税额
5i'?oXL allowance for depreciation by wear and tear 耗损折旧免税额
L5KcI allowance for funeral expenses 殡殓费的免税额
KY%qzq,n allowance for inflation 为通货膨胀而预留的款项；通胀准备金
a#CjGj) allowance for repairs and outgoings 修葺及支出方面的免税额
Ow5 VBw( allowance to debtor 给债务人的津贴
UMD\n<+cG, alteration of capital 资本更改
x 00'wY| alternate trustee 候补受托人
wnXU = amalgamation 合并
!m'Rp~t ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
XA. 1Y) ambit of charges 征税范围；收费范围
DXO'MZon3 amended valuation 经修订的估值
\fI05GZ American Commodities Exchange 美国商品交易所
*L*{FnsV American Express Bank Limited 美国运通银行
W[Z[o+ 7pK American Stock Exchange 美国证券交易所
u` (yT<>H amortization 摊销
ObreDv^, amount due from banks 存放银行同业的款项
\{a5]G(4s amount due from banks abroad 存放海外银行同业的款项
Q/j# Pst amount due from holding companies 控股公司欠款
I*cb\eU8Y amount due from local banks 存放本港银行同业的款项
]uh/ !\ amount due to banks 银行同业的存款
7o!t/WEEq amount due to banks abroad 海外银行同业的存款
{]m/15/$C amount due to holding companies 控股公司存款
BAi0w{ amount due to local banks 本港银行同业的存款
w6mYLK% amount due to outport banks 外埠银行同业的存款
@/$i
-?E amount for note issue 发行纸币的款额
!>Q\Y`a,* amount of bond 担保契据的款额
^vxNS[C`; amount of consideration 代价款额
q?]KZ_a amount of contribution 供款数额
aAn p 7\7 amount of indebtedness 负债款额
MMD=4;X amount of principal of the loan 贷款本金额
\xC#Zs[< amount of rates chargeable 应征差饷数额
.Xe_Gp"x amount of share capital 股本额
`0q=Z], amount of sums assured 承保款额
7z/O#Fbs amount of variation 变动幅度
u:l<NWF^ amount of vote 拨款数额
RwrRN+&s\ amount payable 应付款额
z?|bs?HKS amount receivable 应收款额
8+Gwv
SD U Amsterdam Stock Exchange 阿姆斯特丹证券交易所
>T0`( #Lm analysis 分析
#(+V&< K ancillary risk 附属风险
s+&0Z3+ annual account 周年帐目；周年帐目报表；年度决算；年结
sP% b? 6 annual accounting date 年结日期
TA:#K annual allowance 每年免税额；年积金；年度津贴；年津
WI&}94w annual balance 年度余额
.V UnOdI annual disposable income 每年可动用收入
=kK%,Mr annual estimates 周年预算
'`W6U]7> annual fee 年费
dShGIH? annual general meeting 周年大会
8$ X3 J[_j annual growth rate 年增率；每年增长率
/?TR_> annual long-term supplement 长期个案每年补助金
;AL:V U annual pensionable emolument 可供计算退休金的年薪
Q~' \oWz annual report 年报
2!b##`UjA7 Annual Report on the Consumer Price Index 《消费物价指数年报》
e$`hRZ%
annual return 周年报表；周年申报表；每年报税表格
WW^+X~Y Annual Return Rules 《周年报表规则》
`P: [.hRu annual review of consumer prices 每年消费物价回顾
`@0AGSzUv annual roll-forward basis 逐年延展方式
}&6:0l$4! annual salary 年薪
hK{<&T annual statement 年度报表；年度决算表
g\IwV+iDf 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
rp[3?-fk annuitant 年金受益人
QX=x^(M$m annuity 年金
H5UF r,t annuity contract 年金合约
^/x\HGrw annuity on human life 人寿年金
Z^_zcH' antecedent debt 先前的债项
n)35-?R/M ante-dated cheque 倒填日期支票
'W("s anticipated expenditure 预期开支
%yl17:h# anticipated net profit 预期纯利
]P>XXE;[ anticipated revenue 预期收入
Y)(yw \&v anti-inflation measure 反通货膨胀措施
`}bvbvmA anti-inflationary stance 反通货膨胀立场
]-SJ";aU apparent deficit 表面赤字
"o_'q@.} apparent financial solvency 表面偿债能力
6'<[QoW]; apparent partner 表面合伙人
#<u ;. 'R application for personal assessment 个人入息课税申请书
Ra
H1aS( application of fund 资金应用
:l iDoGDi application to release as liquidator and to destruct the books of accounts and documents
&rX#A@= 申请免除清盘人职务及毁灭帐簿与文件
/J &DYxl": appointed actuary 委任精算师
[9MbNJt 8~ appointed auditor 委任核数师；委任审计师
3Z#WAhfS: appointed trustee 委任的受托人
^7=7V0>,: appointer 委任人
'^$+G0jv apportioned pro rata 按比例分摊
@^ m0>H apportionment 分配；分摊
"{t]~urLd Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
asCcBp apportionment formula 分摊方程式
yg~@} _C2_ apportionment of estate duty 遗产税的分摊
n;>=QG
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[/n@BK appreciable growth 可观增长
$P%cdJ T0 appreciable impact 显着影响
~$"2,& appreciable increase 可观增长
*BF[thB:a appreciation 增值；升值
L*vKIP<EMM appreciation against other currencies 相对其他货币升值
gA@Zx%0j appreciation of the exchange value of Hong Kong dollar 港元汇值上升
_G25$%/LU appreciation tax 增值税
E7aG&K appropriation 拨款；拨用；拨付
n"Bc2}{ appropriation account 拨款帐目
:rjfAe=s Appropriation Bill 拨款法案
%&V%=-O_7 appropriation-in-aid system 补助拨款办法
S)4p'cUwq approved assets 核准资产
HTvUt*U1 approved basket stock 认可一篮子证券
h@(+(fVHrp approved budget 核准预算
fz2}M :u approved charitable donation 认可慈善捐款
1Ax;|.KQH approved charitable institution 认可慈善机构
#V#!@@c;? approved currency 核准货币；认可货币
wQ@:0GJH approved estimates 核准预算
uxh>r2Xr= approved estimates of expenditure 核准开支预算
?N!kYTR%} approved overseas insurer 核准海外保险人
M:iH7K approved overseas trust company 核准海外信托公司
e6jA4 X+a approved pooled investment fund 核准汇集投资基金
|(PS
bu approved provident fund scheme 认可公积金计划
,_,*I/o>B approved provision 核准拨款
ae]6F_Qtc* approved redeemable share 核准可赎回股份
d~{$,"!-f approved regional stock 认可地区性证券
1)z Xv approved retirement scheme 认可退休金计划
Q {BA`Q@V approved subordinated loan 核准附属贷款
j|!t3}(( arbitrage 套戥；套汇；套利
MOnTp8 arbitrageur 套戥者；套汇者
lmL$0{Yr arbitrary amount 临时款项
F qgs
S arrangement 措施；安排；协定
BfVh\ lkH arrears 欠款
BpYxH#4 arrears of pay 欠付薪酬
Y~UAE. arrears of revenue 逾期未收税款；逾期未收的帐项
CXyb8z4/+ articles of association 组织章程；组织细则；组织章程细则
+"=ydF.9 Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
A=p'`]Yld ascertainment of profit 确定利润
\4C[<Gbx$( "Asia Clear" “亚洲结算系统”
u |.7w 2 Asia Commercial Bank Ltd. 亚洲商业银行有限公司
u*,>$(-u Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
)58 ~2vR Asian Development Fund [ADF] 亚洲发展基金
CA5`uh Asian dollar bond 亚洲美元债券
`+>K)5hrR Asian dollar market 亚洲美元市场
g-"G Zi Asian dollar rate 亚洲美元利率
c$tX3ug6I Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
-V[x
q Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
Vf P\)Rl asked price 沽盘；喊价；索价；卖方报价
&/"a
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> TBXT+ assessable loss 应评税亏损
zR]!g|;f assessable profit 应评税利润
vZ.<OD4 assessable value 应评税值
< *;GJ{ assessed profit 估定利润
jvL!pEC! assessed value 经评估价值
9n;6zVV%` assessment 评税；评定；估价；评税单
5$cjCjY assessment number 评税编号；估价编号
(K84J*; assessment of additional tax 补加税评税
X?n=U ebO^ assessment of performance 业绩评估；实绩评价
: T7(sf*!* Assessor 评税主任
VO=Ibu&X asset price bubbles 资产价格泡沫
uZ\+{j= asset-backed securities 具资产保证的证券
Z*UVbyC assets accretion 资产增值
.kPNWNr w assets and liabilities 资产与负债
gt0 2Cs dt assets betterment statement 资产递增表；资产改进表
;+6>< O!G assets lending 实物放款；有抵押贷款
7C,giCYU assets of the company passing on the death 死者去世时转移的公司资产
y) CvlI assets pledged as security for liabilities 用作负债抵押的资产
[A"=!e$< assets portfolio 资产投资组合
GdVF; assets price 资产价格
jY]51B assets quality 资产质素
`8RKpZv& assets realization 资产变现
U ,;796h assets refinancing arrangement 资产再集资安排
4nh=Dq[ assets securitization 资产证券化
fF r9] assets situated outside Hong Kong 在香港以外地方的资产
k{N!}%*2 assets stripping 削减资产；拆卖资产
7} 6CUo assets value 资产值
ms&1P assignee 承让人
0H_uxkB~ assignment 转让；转让书；转让契
A1,q 3<<D% assignment of interest 权益转让
0Bh cXH t assignment of letters patent and trade mark 专利证书及商标转让
]W`?0VwF assignment of property 物业转让；物业转让书
,$> l[G;Bm assignment right 转让权
X:;x5'| assignor 转让人
'@ Rk#=85Z associate 有联系的人；有关连人士；相联者；合伙人；联系人
&r4|WM/ec Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
s*<T'0&w0S associate member 附属会员
)`R}@(r. associated body corporate 相联法人团体
%!(C?k!\ associated company 相联公司；联属公司
PM#3N2?|E associated corporation 相联法团
qIsf!1I? Association of Chartered Certified Accountants [ACCA] [United Kingdom]
6L$KMYHE 公认会计师公会〔英国〕
4"(rZW v Association of Futures Exchange Brokers 香港期货经纪协会
Dd pcov Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
,p# B5Dif/ association of underwriters 承保人组织
-eyF9++` assumption of control 接管
dM = &?g assurance 担保；保险；转易；转易书
s- PS]l@ assurance of interest 权益的转易
W0~G`A(:; at 19XX price 按一九ＸＸ年价格计算
>V27#L2:J at a discount 按赔价计算；按贴水价格计算；打折扣
bp= r ]nO at a premium 按溢价计算；按升水价格计算
4R\jZ@D at call 通知付款；按通知
jHn7H)F 8 at constant market price 按固定市价计算
%]DA4W at constant price 按固定价格计算
=&$z
Nc4h at cost 按成本计算
[X!w@d= i at current market price 按当时市价计算；按现时市价计算
t(uvc{K * at current price 按当时价格计算；按现时价格计算
!3 Pmjip at factor cost 按要素成本计算；按生产要素成本计算
"V 26\ at money-of-the-day price 按付款当日价格计算
5:f!EMb at or better 按指定或较佳价位〔买卖指令〕
L6 {gwoZf3 at par 按面值计算；平价
F=1 #qo<? at sight 见票即付
1(IZ,*i at the close 按收市盘
P@vUQ at the opening 按开市盘
L-D4>+ attestation 见证；见证条款
ob;|%_ at-the-money option 平价期权
z06,$OYz attorney 受权人；受托代表人
/YH O"4Z attornment 新拥有人承认书
d-+jb<C& attributable profit 可归属利润
3-{BXht) attributable share value 可归属股份价值
3c3;8h$k Auckland Stock Exchange 奥克兰证券交易所
'k cR :5B auction 拍卖
aXJ/"k #Tl auctioneer 拍卖商
2(@2 z[eKr audit 审计；核数
xwof[BnE Z Audit Commission 审计署
,S=[# Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
r D SYR\cg 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
9|Jv>Ur=)2 audit review 帐目审查
&TQ~!ZMOR" Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
i l@>b audited account 审计帐目；经审计的帐目
Dn 0L%?_ audited annual account 经审计的周年帐目
PD.$a-t audited balance sheet 经审计的资产负债表
S, AxrQc auditor 核数师；核数主任；审计师
\j62" auditor's certificate 核数师证明书；审计师证明书
"N6 HX* auditor's report 核数师报告；审计师报告
"j ,vlG Aussie bond 澳元债券
C`g
"Mk8 austerity budget 紧缩预算
3rH }/`d4 Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
@GQfBV|3 Australia All Ordinaries Index 澳洲所有普通股票指数
I\k<PglRA Australian Dollar [AUD] 澳元
jL"V0M]c Australian Options Market 澳大利亚期权市场
hDJG .,r Australian Securities Commission 澳洲证券事务监察委员会
>aO.a[AM Australian Society of Certified Practising Accountants 澳洲执业会计师公会
c2M Australian Stock Exchange 澳大利亚证券交易所
{&IB[Y6 Austrian Schilling [ATS] 奥地利先令
h'
!C authentication 认证；鉴证
[-_{3qq<e authority to purchase 委托购买证；委购书
=IsmPQK i authorization 认可；核准；授权；授权书
xBTx`+%WS authorization by direction 指示授权
. F 6US<] authorization by instruction 指令授权
},l
i'r#p authorization by warrant 令状授权
\j`0 f=z_ authorization of unit trust 单位信托的认可
<lf692.3 authorized agent 指定代理人
$e7%>*?m authorized capital 法定资本
BKg8p]`+ authorized clerk 出市员
P|$n authorized dealer 认可交易商
W4^z KnH authorized financial institution 认可财务机构
[:cD authorized fund 认可基金
M8X6 !"B$Y authorized fund house 获授权的基金公司；认可基金公司
{f #QZS!E authorized institution 认可机构
I$t8Ko._" authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
AF{uF na authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
<.n,:ir authorized insurer 获授权保险人；获认可承保人
3d6 z_Yd: authorized investment 特准投资项目
ITw *m3 authorized person 获授权人
W<X3!zuKSg authorized representative 获授权代表
)tI^2p{ authorized share capital 法定股本
& <98n T automated quotation system 自动报价系统
V &nB*U&s" Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
8c)GUx 自动交易系统〔香港期货交易所有限公司〕
nD
BWm`kN automatic adjustment mechanism 自动调整机制
t[`LG) automatic adjustment system 自动调整系统
Gg'!(]v Automatic Clearing House 自动票据交换所
.T9$O]:o automatic exchange rates accumulation system 自动化汇率累集系统
m1pA]}Y/5o Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
@-dGZ 5 automatic teller machine [ATM] 自动柜员机
F(ydqgH~a autopay 自动转帐
Hq W / available assets 可用资产
.t1:;H b available fiscal reserve 现存财政储备
w{*kbGB8s7 available profit 可用利润
KSchgon0V Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
<!Cjq,Sk7 average 平均；平均数；海损
,6;n[p"h|r average basic salary 平均基本薪金
*pwkv7Z h average consumer expenditure 平均消费开支；一般消费开支
gv uv>A}vJ average cost 平均成本
%(W&( eN average cost of land production 增辟土地平均成本
8)1q,[:M average daily turnover 平均每日成交额
\
T# |<= average daily wage rate 平均每日工资率
K`K v .4 average expenditure pattern 平均开支模式
.8|wc average growth rate 平均增长率
uAA2G\3 average net fixed assets 固定资产平均净值
b_~XTWP$l average of relatives 相对价格平均数
`&D#P% average price 平均价格
RBr b7 D{ average propensity to consume 平均消费倾向；一般消费倾向
] H !ru average propensity to save 平均储蓄倾向；一般储蓄倾向
940:NOgm average rate 平均率
DH?n~qKpC average revenue 平均收入；平均收益
_gqqPny4$ average stock 平均库存；平均存货
(Ut8pa+yX average yearly rent 平均年租
p*Q-o avoidance of double taxation 避免双重课税
(a_bU5) avoidance of tax 避税
