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2 ? 7a\s A share Ａ股；甲类股份
A d7=JzV abatement of tax 减税；减扣免税额
p>p=nL K ABN AMRO Bank N.V. 荷兰银行
ffyKAZ{]po above-the-line expenditure 线上项目支出；经常预算支出
o' DXd[y above-the-line receipt 线上项目收入；经常预算收入
W,> ;`> ABSA Asia Limited 南非联合亚洲有限公司
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6vbII absolute change 绝对数值变更
hpym! G absolute expenditure 实际开支
MhB kr{8 absolute guideline figure 绝对准则数字
p.1|bXY` absolute interest 绝对权益
# 6JCm!s absolute order of discharge 绝对破产解除令
N1!|nS3w absolute profit margin 绝对利润幅度
A]vQ1*pnk absolute value 实值；绝对值
V9m1n=r absolutely vested interest 绝对既得权益
|v{ a5|<E absorbed cost 已吸收成本；已分摊成本
r,b-c absorption 吸收；分摊；合并
(#. )~p oZ absorption rate 吸收率；摊配率；分摊率
/$x6//0If ACB Finance Limited 亚洲商业财务有限公司
T[eTT]Z{Ia acceptable form of reciprocity 合理的互惠条件
lBTgI"n=eK acceptable rate 适当利率；适当汇率
ni]gS0/ acceptance agreement 承兑协议
mv xg|< acceptance for honour 参加承兑
Z;i^h,j?$1 acceptor 承兑人；接受人；受票人
UeT"v?zP acceptor for honour 参加承兑人
P>kS$U) accident insurance 意外保险
XH2g: $ Accident Insurance Association of Hong Kong 香港意外保险公会
GL1 !Z3 accident insurance scheme 意外保险计划
66%kq [ accident year basis 意外年度基准
\d%SC <s accommodation 通融；贷款
bLoYg^T/ accommodation bill 通融票据；空头票据
sM~|}|p accommodation party 汇票代发人
FUm- Fp account balance 帐户余额；帐户结余
) f'cy@b account book 帐簿
i@_|18F]` account collected in advance 预收款项
M ~!*PCd5 account current book 往来帐簿
(F7!&] 8% account of after-acquired property 事后取得的财产报告
J74 nAC%J^ account of defaulter 拖欠帐目
crC];LMl/ account payable 应付帐款
ZWVcCa 3 account payee only [A/C payee only] 只可转帐；存入收款人帐户
'89D62\89 account receivable 应收帐款
Hj;j\R >2 account receivable report 应收帐款报表
w>rglm& account statement 结单；帐单；会计财务报表
f.'o4HSj account title 帐户名称；会计科目
./ib{ @A. accountant's report 会计师报告
^QV;[ha,o Accountant's Report Rules 会计师报告规则
`p N]Ykt accounting and auditing procedure 会计与审计程序；会计与核数程序
W~Mj6c~S" Accounting Arrangements 《会计安排》
K)0 6][ , accounting basis 会计基础
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"7)h accounting by Official Receiver 破产管理署署长呈交的帐目
ipKkz Accounting Circular 《会计通告》
-i @!{ ? accounting class 会计类别
'&T4ryq3" accounting date 记帐日期；会计结算日期
4k$ BqM1 accounting for money 款项核算
JUU0Tx:`9) Accounting Officer 会计主任
)CXJRo`j0 accounting period 会计报告期；会计期
|g 4!Yd accounting policy 会计政策；会计方针
c#`Z[ accounting practice 会计惯例
m.EWYO0XQ accounting principle 会计准则
m(Bv}9 accounting record 会计记录
})bTQj7 accounting report 会计报告
0 x "3 Accounting Services Branch [Treasury] 会计事务部〔库务署〕
fwxyZBr Accounting Society of China 中国会计学会
P/Sv^d5=e accounting statement 会计报表
i' |S
g accounting system 会计制度；会计系统
K#F~$k|1B accounting transaction 会计事项；帐务交易
.6OE8w
1 accounting treatment 会计处理
O*yc8fUI accounting year 会计年度
]Wv\$JXI accretion 增值；添加
**0Y*Ax@ accrual 应计项目；应累算数目
l=EIbh accrual basis 应计制；权责发生制
kR E^G*? accrual basis accounting 应计制会计；权责发生制会计
UXa3>q> accrue 应累算；应计
(g ~&$&pa accrued benefit 应累算利益
FJ>| l#nO accrued charges 应计费用
-_pI:K[ accrued cumulative preference share dividend 应累算的累积优先股股息
m2<sVTN`^ accrued expenses 应累算费用
)X| uOg&| accrued interest payable 应付利息；应计未付利息
{u46m accrued interest receivable 应收利息；应计未收利息
3r^i>r8B accrued right 累算权益
D@d/O accruing profit 应累算的利润
ycCEXu2F accumulated fiscal reserve 累积财政储备
Te!q(;L`4 accumulated profit 累积利润；滚存溢利
&sWq SS accumulated reserve 累积储备
U#,2et6 accumulation of surplus income 累积收益盈余
;U}lh~e11 acquired assets 既得资产
t]" 3vE> acquisition 收购；购置；取得
t91v%L acquisition cost 购置成本
Z1 0#6v acquisition expenses 购置费用
pU`Q[HOs acquisition of 100% interest 收购全部股权
Z: 9" 7^+ acquisition of control 取得控制权
WRFzb0;01 acquisition of fixed assets 购置固定资产
cy/;qd+!M acquisition of shell “买壳”
<tgJ-rn L acquisition price 收购价
P7"g/j" " act of God 天灾
b^5rV5d acting partner 执事合伙人
MWsBZJRr active market 买卖活跃的市场；交投畅旺的市场；旺市
7kt f =Y active partner 积极参与的合伙人
/_w oCLwQ# active trading 交投活跃
/o![%&-l actual circulation 实际流通
\nPa>2r actual cost 实际成本
Kv!CL9^LX7 actual expenditure 实际开支；实际支出
) <^9` actual income 实际入息；实际收入；实际收益
:)?w 2'O actual market 现货市场
SH5GW3\h actual price 现货价；实际价格
xC!, v 0& actual profit 实际利润
f#/v^Ql* actual quotation 实盘；实际价位；实际报价
+vBq,'k` actual year basis 按实际年度计算
fkyj&M/ actuals 实货
hU+sg~E actuarial investigation 精算调查
i4v7 x;m_p actuarial principle 精算原则
[D?RL `ZF actuarial report 精算师报告
XrtB&h|C Actuarial Society of Hong Kong 香港精算学会
}N* 6xr*X+ actuarial valuation 精算师估值
i@ Q)`>4 actuary 精算师
4wMKl6 mL ad referendum agreement 暂定协议；有待覆核的协定
-&D~TL# ad valorem duty 从价税；按值征税
" F}a nPY ad valorem duty system 从价税制
qS|bp C0x ad valorem fee 从价费
SpjL\ p0 ad valorem tariff 从价关税
VL&E 2^*E additional allowance 额外免税额
"M6:)h9jV additional amount for unexpired risk 未过期风险的额外款额
4vW:xK additional assessable profit 补加应评税利润
> Ex\j? additional assessment 补加评税
N6E H additional commitment 额外承担
q%"]}@a0 additional commitment vote 额外承担拨款
Q pAK] additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
kOx2P(UAEx additional dependent parent allowance 供养父母额外免税额
m(XcP b additional provision 额外拨款
C B=H1+ additional stamp duty 附加印花税
r 2qxi' additional tax 补加税罚款；补加税款
70mQ {YNN Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
B@=+Fg DD adjudged bankrupt 被裁定破产
VLA9&.*@ adjudicated bankrupt 裁定破产人
* pyi; adjudication fee 裁定费；评定印花税额手续费；评估契据费
u==bLl=$ adjudication of bankruptcy 裁定破产；宣告破产
;:hyW,J adjudication of insolvency 裁定无力偿还债务
+JB. EW/ adjusted actual 经调整的实数；调整后的实数
2YdMsu~ adjusted current assets 经调整的流动资产；调整后的流动资产
<IGnWAWn adjusted figure 经调整的数字；调整后的数额
/R b`^n# adjusted liabilities 经调整的负债；调整后的负债
DL_2%&k/ adjusted loss 经调整的亏损；调整后的亏损
2 Do^N5y 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
sr
sDnf adjusted profit 经调整的利润；调整后的利润
t+W+f adjusted surplus 经调整的盈余额；调整后的盈余额
Pj8s;#~u adjusted value 经调整的价值；调整后的价值
`<8~tS/. w adjustment 调整；修订；理算〔保险〕
QROe+: adjustment centre 调剂中心
|\*7J!Liv adjustment lag 调整过程的时间差距；调整时差
E@7";&\-8 adjustment mechanism 调整机制
oXK`=. \ adjustment of loss 亏损调整
b`PAOQ adjustment process 调整过程；调整程序
G nr] qxL adjustment range 调整幅度
`BmAu[(e& administered exchange rate 受管制汇率
~}i &gd|( Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
\@8$tQCZ administration expenses 行政费用
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BI-a administration fee 手续费；行政费
#&\^{Z administration in bankruptcy 破产管理
Gc<J x|Q7 administration order 遗产管理令
5<<e_n.2q administrator 管理人；遗产管理人
< }pqj3 administrator of the estate 遗产管理人
a 9(1 6k admission of debt 债项承认书
Aj*0nV9_ admission of proof 接纳债权证明
W r );A{ advance 放贷款项；垫付款项；预支款项；预付款项
s{2BG9s advance account 暂支帐目；预付款帐户
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9 R_27F advance compensation 预付补偿金
l&dHH_m3 advance from shareholder 股东垫款
E#URTt:&> advance pending reimbursement 预支以待日后付还
#'mb9GWD3 advanced economy 先进经济体系
KxqT5`P& advancement 预付；预付财产
$C##S @ advances warrant 垫款令
Pv1C o: advancing 贷出
=4/LixsV| adverse balance 逆差
TSt-#c4B adverse exchange 逆汇
&$.Vi&{. advertisement addressed to shareholders 在报章刊登的致股东通告
B)Hs>Mh|W advice for collection 托收通知书
! %S9H2Lv advice of drawing 提款通知书；汇票通知书
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advice of payment 付款通知
ZsirX~W< Advisory Committee [Securities and Futures Commission]
j/ 5>zS 谘询委员会〔证券及期货事务监察委员会〕
)Mx[;IwE Advisory Committee on Diversification 经济多元化谘询委员会
5][ Rvu0 affidavit 誓章；遗产申报誓章
U#gHc:$ affidavit of no receipt 述明无收款的誓章
Pwt4e- affiliate 联号；联营公司；附属公司
>&f .^p affiliated company 附属公司；联号；联营公司
2[}^ zTtA affirmation [estate duty] 非宗教式宣誓〔遗产税〕
9TjAE e U affordability 负担能力
.Kv>*__-Q African Development Bank [AfDB] 非洲开发银行
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after-acquired property 事后取得的财产
{:$0j|zL1 after-hours dealing 市后交易
..X efNbl after-tax profit 税后盈利；税后利润；税后溢利
~Us1F=i_Q agency agreement 代理协议
v(3nBZHv_! agency expenses 代理机构的开支
`o8b\p\zn agency fee 代理费
xAMj 16ZF Agency Law 《代理法》
Oj:O-PtN2 agent 代理人；承销人
`zAV# agent of company 公司代理人
l!ltgj agent's fee 代理人费；经纪费
y@ J\h8_ aggregate 总计；总数；总体数字
4xuL{z;\ aggregate amount 总款额；总额
!bFa\6]q aggregate assets and liabilities 总体资产与负债
h6}oRz9= g aggregate at constant price 按固定价格计算的总体数字
B!K{y> |. aggregate demand 总需求
pv+ FPB aggregate gross position 总持仓量
J*F-tRuEw aggregate limit 总限额
S
U~vS aggregate of salaries tax 合计薪俸税
c|x:]W'ij aggregate performance 总体表现；总体业绩
_- H uO/ aggregate supply 总体供应
R XkE"H{ aggregate surplus 总盈余
[aU#"k)M aggregate total 整体总额
8XD9fB^ aggregate value 总值；合计价值
Z'6
o$Xv aggregated basis 合计基准
> | KfO> aggregated net chargeable income 合计应课税入息实额
JAj<*TB.% aggregation 合并计算；合计；总和
aSi:(w aggregation of incomes of husband and wife 夫妇入息合并计算
o^wj_#ai$ aggregation of property 财产的总和
WZ&/l 65J agio 差价；贴水
|j&u2DM~#m 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》
'D#}ce)s# Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
ELeR5xT 《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》
<1.].A@b* Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
])!|b2:s3 《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》
u`$,S& Er Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
%?J\P@ 《香港政府和大韩民国政府关于相互促进和保护投资协定》
2/RK
pl & agreement for a settlement 授产协议
e<dFvMO agreement for assignment 转让协议
G'q7@d {' agreement for sale 售卖协议；买卖协议
]^Z7w`=%5 agreement for sale and purchase 买卖协议
\K9 XG/XIx agreement for the payment of interest 支付利息协议
W%hdS<b agreement for the repayment of money 还款协议
RX4O1Z0 agreement of reinsurance 再保险协议
) /PvaL Agricultural Bank of China 中国农业银行
^ ]SS\=7 air passenger departure tax 飞机乘客离境税
D "j
=|4S# Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
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airport tax 机场税
|jJC~/WR alcohol duty 酒精税
)I9AF ,K alienation 让与；让渡；转让
Y=sRVy pJ alimony 生活费；赡养费
+ 1\ 1Z@\M All Ordinaries Index [AOI] 所有普通股指数
4JKB6~Y all risks 全险；综合险
FjRJSMwO, All Sales Record for Stock Market 《股票市场成交报告》
*Af]?-|^{# Allied Capital Resources Limited 新联财务有限公司
1eZ">,F6< all-items index [Consumer Price Index] 总指数〔消费物价指数〕
?^mgK9^ v@ allocation letter 拨款信件
eft-]c+*0 allocation of fund 分配款项；预留款项
{H#1wu^]O$ allocation of profit 利润分配；溢利分配
a8rsF allocation warrant 拨款令
hi"[R@UG allotment 分配；配股
cv eTrY}g allotment notice 股份配售通知；配股通知
,WR$xi.j allotment of shares 股份分配
LTG#nM0 allowable 可获宽免；免税的
St-:+=V_ allowable business loss 可扣除的营业亏损
.%+'Ts#ie allowable expenses 可扣税的支出
Y}7'OM allowance 免税额；津贴；备抵；准备金
LN
]ks) allowance for debts 债项的免税额
N{46D S allowance for depreciation by wear and tear 耗损折旧免税额
ag]b]K allowance for funeral expenses 殡殓费的免税额
p<Wb^BE allowance for inflation 为通货膨胀而预留的款项；通胀准备金
xY(+[T!OF allowance for repairs and outgoings 修葺及支出方面的免税额
^LaI{UDw%h allowance to debtor 给债务人的津贴
iaQ[}'6!$ alteration of capital 资本更改
7f8%WD) alternate trustee 候补受托人
F#7ZR*ZB1 amalgamation 合并
w5gN8ZF3 ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
`* "u"7e ambit of charges 征税范围；收费范围
VQU [5C amended valuation 经修订的估值
i :Pg&474f American Commodities Exchange 美国商品交易所
7'S/hV% American Express Bank Limited 美国运通银行
w(8q qU+\ American Stock Exchange 美国证券交易所
Zq~2 BeB amortization 摊销
~fI&F| amount due from banks 存放银行同业的款项
s0H_Y' amount due from banks abroad 存放海外银行同业的款项
m(q6Xe:Vc amount due from holding companies 控股公司欠款
C$){H"# amount due from local banks 存放本港银行同业的款项
bM; yXgorU amount due to banks 银行同业的存款
q -M&f@Il amount due to banks abroad 海外银行同业的存款
Bwjd/id q amount due to holding companies 控股公司存款
qF`;xa% ,} amount due to local banks 本港银行同业的存款
,pa,: k? amount due to outport banks 外埠银行同业的存款
0 lXV+ l j amount for note issue 发行纸币的款额
0*L|r Jf amount of bond 担保契据的款额
`!S5FE"- amount of consideration 代价款额
/D` M? nD7 amount of contribution 供款数额
`Gx"3ZUn amount of indebtedness 负债款额
j|FGb: amount of principal of the loan 贷款本金额
+P/"bwv0 amount of rates chargeable 应征差饷数额
D;Fvd: amount of share capital 股本额
>9a%"<(2# amount of sums assured 承保款额
oo) P(_"u amount of variation 变动幅度
-}%'I ]R= amount of vote 拨款数额
)&1yt4
x6% amount payable 应付款额
leiED' amount receivable 应收款额
9Re605x Q6 Amsterdam Stock Exchange 阿姆斯特丹证券交易所
d8<Lk9H9R analysis 分析
bR?-B>EB ancillary risk 附属风险
Fe.Y4\xz annual account 周年帐目；周年帐目报表；年度决算；年结
x5v^@_:
jr annual accounting date 年结日期
2_vE annual allowance 每年免税额；年积金；年度津贴；年津
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annual balance 年度余额
LeO
)) annual disposable income 每年可动用收入
96]lI3 c annual estimates 周年预算
WLiY:X(+ | annual fee 年费
r /HKxXT annual general meeting 周年大会
s#`%c({U| annual growth rate 年增率；每年增长率
jz't!wj annual long-term supplement 长期个案每年补助金
t!c8 c^HR annual pensionable emolument 可供计算退休金的年薪
Oh6;o1UI annual report 年报
da aUC Annual Report on the Consumer Price Index 《消费物价指数年报》
FI.S?gy0 annual return 周年报表；周年申报表；每年报税表格
a[\,K 4l Annual Return Rules 《周年报表规则》
a w/ Y# annual review of consumer prices 每年消费物价回顾
4D"IAI annual roll-forward basis 逐年延展方式
1@yXV D/ annual salary 年薪
h #zx ^F1 annual statement 年度报表；年度决算表
g,Kb9[' 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
ZB:Fjq annuitant 年金受益人
SOb17:o3| annuity 年金
$JqdI/s annuity contract 年金合约
~53E)ilB annuity on human life 人寿年金
2]eh[fRQ antecedent debt 先前的债项
po*s ante-dated cheque 倒填日期支票
$} TqBBe anticipated expenditure 预期开支
UYW%% 5p? anticipated net profit 预期纯利
v!t*Ng anticipated revenue 预期收入
9r+ `j anti-inflation measure 反通货膨胀措施
e~$MIHBY] anti-inflationary stance 反通货膨胀立场
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!c apparent deficit 表面赤字
Il2DZ5-
) apparent financial solvency 表面偿债能力
, Ot3N\%yn apparent partner 表面合伙人
H`-%)c= application for personal assessment 个人入息课税申请书
DG8$zl5 application of fund 资金应用
$ 8_t.~q application to release as liquidator and to destruct the books of accounts and documents
*`ehI_v : 申请免除清盘人职务及毁灭帐簿与文件
V J){@ appointed actuary 委任精算师
n]a r\f appointed auditor 委任核数师；委任审计师
d`StBXG! appointed trustee 委任的受托人
AS|gi!OVA appointer 委任人
P0RM df apportioned pro rata 按比例分摊
yZxgUF&` apportionment 分配；分摊
b6b mvHD Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
Mki(,Y|1~ apportionment formula 分摊方程式
cy)L%`(7 apportionment of estate duty 遗产税的分摊
sa#=#0yg appraisal 估价；评估
KK(x)( appreciable growth 可观增长
on*?O O' appreciable impact 显着影响
o80pmy7@ appreciable increase 可观增长
dLD"Cx appreciation 增值；升值
eQcy'GA06 appreciation against other currencies 相对其他货币升值
A&$!s)8 z appreciation of the exchange value of Hong Kong dollar 港元汇值上升
H b] appreciation tax 增值税
m4 E 6L appropriation 拨款；拨用；拨付
hrZ~7 0r appropriation account 拨款帐目
1:My8 Appropriation Bill 拨款法案
cIl^5eE^Pq appropriation-in-aid system 补助拨款办法
Vt
n$*ML approved assets 核准资产
;Zj Qy,H% approved basket stock 认可一篮子证券
~#I1!y~` approved budget 核准预算
~W5 fJd0 approved charitable donation 认可慈善捐款
4 E 4o=Z|K approved charitable institution 认可慈善机构
> m}.}g8 approved currency 核准货币；认可货币
7*'_& 0 approved estimates 核准预算
UbC)X iO approved estimates of expenditure 核准开支预算
85 "DS-+e approved overseas insurer 核准海外保险人
Bf1GHn Xv approved overseas trust company 核准海外信托公司
&wNN| fH approved pooled investment fund 核准汇集投资基金
D: JGd$` approved provident fund scheme 认可公积金计划
*X %`MN approved provision 核准拨款
BTjF^&` approved redeemable share 核准可赎回股份
/nb(F h|{T approved regional stock 认可地区性证券
4ms hB approved retirement scheme 认可退休金计划
+ ;Cq>1x, approved subordinated loan 核准附属贷款
PwF}yx kI arbitrage 套戥；套汇；套利
N g 'f u| arbitrageur 套戥者；套汇者
b44H2A . arbitrary amount 临时款项
>P\T nb"Q\ arrangement 措施；安排；协定
70 HEu @- arrears 欠款
}xLwv= Ia arrears of pay 欠付薪酬
|+!Jr_ By arrears of revenue 逾期未收税款；逾期未收的帐项
4DuZF
-y articles of association 组织章程；组织细则；组织章程细则
En5Bsz ! Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
m|24)%Vj;= ascertainment of profit 确定利润
t~5>PS "Asia Clear" “亚洲结算系统”
xg'0YZ\t Asia Commercial Bank Ltd. 亚洲商业银行有限公司
E'XF n' Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
e{=7, DRH< Asian Development Fund [ADF] 亚洲发展基金
RF6(n8["MW Asian dollar bond 亚洲美元债券
mWmD H74 Asian dollar market 亚洲美元市场
^Xa-)Pu Asian dollar rate 亚洲美元利率
9 !2KpuWji Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
U%gP2]t%cs Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
7dPA>5"XD asked price 沽盘；喊价；索价；卖方报价
%=#&\ldPS assessable income 应评税入息
h JF Q/( assessable loss 应评税亏损
2Q9s?C assessable profit 应评税利润
r2 ""p assessable value 应评税值
;-*4 (3lu assessed profit 估定利润
JFYeOmR+l assessed value 经评估价值
|8+<qgQ assessment 评税；评定；估价；评税单
@D0Ut9) assessment number 评税编号；估价编号
i Y;)R|6 assessment of additional tax 补加税评税
ucoBeNsHx assessment of performance 业绩评估；实绩评价
=b`>ggw# Assessor 评税主任
Oo7n_ h1 asset price bubbles 资产价格泡沫
G92=b *x/ asset-backed securities 具资产保证的证券
A ba6/ assets accretion 资产增值
Qx .E+n\ assets and liabilities 资产与负债
pNQd\nY|0 assets betterment statement 资产递增表；资产改进表
),M8W15 assets lending 实物放款；有抵押贷款
d:A+s>`$M assets of the company passing on the death 死者去世时转移的公司资产
+"' h?7'C assets pledged as security for liabilities 用作负债抵押的资产
,j&o H$mW assets portfolio 资产投资组合
#7Q n\C2 assets price 资产价格
]t(g7lc}U assets quality 资产质素
4RTEXoXs assets realization 资产变现
Yn J=&21 assets refinancing arrangement 资产再集资安排
? _HTOOa assets securitization 资产证券化
!o*oT}6n assets situated outside Hong Kong 在香港以外地方的资产
j:<E=[Kl assets stripping 削减资产；拆卖资产
i]Kq assets value 资产值
[W^6=7EO assignee 承让人
1ed#nB % assignment 转让；转让书；转让契
j1/J9F' assignment of interest 权益转让
F!fx A# assignment of letters patent and trade mark 专利证书及商标转让
HO' ELiZ_q assignment of property 物业转让；物业转让书
:dLS+cTC assignment right 转让权
.>}we ~O assignor 转让人
:M=!MgD3w associate 有联系的人；有关连人士；相联者；合伙人；联系人
`uzRHbJ` Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
kx'6FkZPIr associate member 附属会员
.@B \&U7 associated body corporate 相联法人团体
u;=("S{"0 associated company 相联公司；联属公司
<#`<Ys3b*! associated corporation 相联法团
PicO3m Association of Chartered Certified Accountants [ACCA] [United Kingdom]
UK _2i(I"e 公认会计师公会〔英国〕
"B +M5B0Z Association of Futures Exchange Brokers 香港期货经纪协会
i~K~Czmok+ Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
Q|pz ].0 association of underwriters 承保人组织
&=02.E@ assumption of control 接管
[ =V8 assurance 担保；保险；转易；转易书
(/qY*? assurance of interest 权益的转易
J3q}DDnEo at 19XX price 按一九ＸＸ年价格计算
W:9L!+m^ at a discount 按赔价计算；按贴水价格计算；打折扣
v[Ar{t& at a premium 按溢价计算；按升水价格计算
a 2).Az at call 通知付款；按通知
N18Zsdrp at constant market price 按固定市价计算
&3u *
zV$ at constant price 按固定价格计算
6 1gZZM at cost 按成本计算
V]vk9M2q[l at current market price 按当时市价计算；按现时市价计算
`^_.E:f at current price 按当时价格计算；按现时价格计算
A;2?!i# f at factor cost 按要素成本计算；按生产要素成本计算
F}sfk}rp at money-of-the-day price 按付款当日价格计算
[0J0 <JnK at or better 按指定或较佳价位〔买卖指令〕
DVpqm6$ Q at par 按面值计算；平价
y# x]?%m at sight 见票即付
Dm4\Rl d{ at the close 按收市盘
9KAXc(- at the opening 按开市盘
2RM0ca _F attestation 见证；见证条款
:SYg)|s at-the-money option 平价期权
g VZ~OcB!W attorney 受权人；受托代表人
0|4XV{\qT$ attornment 新拥有人承认书
66z1_ lA attributable profit 可归属利润
%PkJ7-/b|^ attributable share value 可归属股份价值
Rjh/M`| Auckland Stock Exchange 奥克兰证券交易所
t%8*$"~X auction 拍卖
#>>-:?X auctioneer 拍卖商
=&}dP%3LC) audit 审计；核数
"I+wU`AIek Audit Commission 审计署
y YF80mnJz Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
1 lMU('r% 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
'9^x"U9c audit review 帐目审查
x>Q#B v y Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
W6wgX0H audited account 审计帐目；经审计的帐目
>L=l{F6
p audited annual account 经审计的周年帐目
Y|1kE; audited balance sheet 经审计的资产负债表
MNJ$/l)h auditor 核数师；核数主任；审计师
d_]MqH>R\ auditor's certificate 核数师证明书；审计师证明书
tSQ>P -O auditor's report 核数师报告；审计师报告
53l9s <bOQ Aussie bond 澳元债券
:r#FI".q x austerity budget 紧缩预算
a2p<HW;)m Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
r! #a. Australia All Ordinaries Index 澳洲所有普通股票指数
L4Kkbt<x Australian Dollar [AUD] 澳元
UHR)]5Lt Australian Options Market 澳大利亚期权市场
Kb4u)~S: Australian Securities Commission 澳洲证券事务监察委员会
~Jq<FVK Australian Society of Certified Practising Accountants 澳洲执业会计师公会
wAy;ZNu Australian Stock Exchange 澳大利亚证券交易所
^iTjr$hQ; Austrian Schilling [ATS] 奥地利先令
>gVR 5o
authentication 认证；鉴证
srC'!I=s>8 authority to purchase 委托购买证；委购书
0! !pNK%( authorization 认可；核准；授权；授权书
)8e_<^M authorization by direction 指示授权
8 Z#)Xb4 authorization by instruction 指令授权
SJ+.i
u/ authorization by warrant 令状授权
.! =g authorization of unit trust 单位信托的认可
1Rwk}wL authorized agent 指定代理人
n]_8!NU authorized capital 法定资本
vw+
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authorized clerk 出市员
oOJN?97!k authorized dealer 认可交易商
E#_}y}7JY authorized financial institution 认可财务机构
zFv>'1$ authorized fund 认可基金
2&5"m;< authorized fund house 获授权的基金公司；认可基金公司
% ] authorized institution 认可机构
}HXNhv-K authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
]M= 3Sn8} authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
=" >O;L.xj authorized insurer 获授权保险人；获认可承保人
v\f 41M7D authorized investment 特准投资项目
>F@7}Y( authorized person 获授权人
WXXLD:gxI authorized representative 获授权代表
M[Ls:\1a authorized share capital 法定股本
j7O7P+DmS automated quotation system 自动报价系统
#msk'MVt Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
i}M&1 E 自动交易系统〔香港期货交易所有限公司〕
[Ma&=2h automatic adjustment mechanism 自动调整机制
&HW%0lTs% automatic adjustment system 自动调整系统
&AlVJEI+ Automatic Clearing House 自动票据交换所
,D~C40f automatic exchange rates accumulation system 自动化汇率累集系统
\ Fc"Q@.u Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
OGh b H a automatic teller machine [ATM] 自动柜员机
{$Fg+~ autopay 自动转帐
w,JB`jS)/ available assets 可用资产
KWhw@y-5j@ available fiscal reserve 现存财政储备
U7
Z_ available profit 可用利润
+mV4Ty Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
ks'25tv}F average 平均；平均数；海损
SOeL@!_ average basic salary 平均基本薪金
"K~+ T\^|k average consumer expenditure 平均消费开支；一般消费开支
iVnrv`k, average cost 平均成本
ZY keW average cost of land production 增辟土地平均成本
,uuQj]Dac+ average daily turnover 平均每日成交额
0UlaB
sv average daily wage rate 平均每日工资率
4JP01lq'\ average expenditure pattern 平均开支模式
D<Ads average growth rate 平均增长率
^9"|tWf6O average net fixed assets 固定资产平均净值
7uxy<#Ar average of relatives 相对价格平均数
l=bB ,7gL average price 平均价格
J;'?(xO3\ average propensity to consume 平均消费倾向；一般消费倾向
sx(y G9 average propensity to save 平均储蓄倾向；一般储蓄倾向
%VSST?aUvX average rate 平均率
!]5F2~"v average revenue 平均收入；平均收益
O/ l|\n average stock 平均库存；平均存货
3P'.)=} average yearly rent 平均年租
jskAT A
/ avoidance of double taxation 避免双重课税
J%D'X lb avoidance of tax 避税
