A:
] b}B~jD A share Ａ股；甲类股份
=YWT|%^uX abatement of tax 减税；减扣免税额
A{4Dzm ! ABN AMRO Bank N.V. 荷兰银行
*6NO-T; - above-the-line expenditure 线上项目支出；经常预算支出
A;odVaH7 above-the-line receipt 线上项目收入；经常预算收入
S$S_nNq ABSA Asia Limited 南非联合亚洲有限公司
y:qx5M i absolute change 绝对数值变更
}$^]dn@ absolute expenditure 实际开支
K|`+C1! absolute guideline figure 绝对准则数字
VM aS;)0f@ absolute interest 绝对权益
(F/HU" C absolute order of discharge 绝对破产解除令
P;j&kuW|zL absolute profit margin 绝对利润幅度
:lgHL3yl absolute value 实值；绝对值
EC<5M5Lc absolutely vested interest 绝对既得权益
$kD7y5 absorbed cost 已吸收成本；已分摊成本
EY
So=
absorption 吸收；分摊；合并
]PeLcB absorption rate 吸收率；摊配率；分摊率
^&C&~}Zv ACB Finance Limited 亚洲商业财务有限公司
uK"^*NEC'; acceptable form of reciprocity 合理的互惠条件
- oU@D acceptable rate 适当利率；适当汇率
Hr(6TLNw acceptance agreement 承兑协议
| @uq() acceptance for honour 参加承兑
D0f*eSXE{ acceptor 承兑人；接受人；受票人
Y
[4vRzc acceptor for honour 参加承兑人
4S'[\ZJO accident insurance 意外保险
6 4?Pfir6 Accident Insurance Association of Hong Kong 香港意外保险公会
`+oV/:Q3 accident insurance scheme 意外保险计划
`GP Q((la accident year basis 意外年度基准
g4Y) Bz accommodation 通融；贷款
iOl%-Y accommodation bill 通融票据；空头票据
$+7 ci~gs accommodation party 汇票代发人
*U
M! ( account balance 帐户余额；帐户结余
YdK _.t0Mu account book 帐簿
T0;u+$ account collected in advance 预收款项
p Z"o@';! account current book 往来帐簿
nl aG<L# account of after-acquired property 事后取得的财产报告
|Mt&p#y account of defaulter 拖欠帐目
}I\-HP8!gv account payable 应付帐款
:=y0'f
V(@ account payee only [A/C payee only] 只可转帐；存入收款人帐户
kzMa+(fu account receivable 应收帐款
YbzM6u2 account receivable report 应收帐款报表
\$j^_C> account statement 结单；帐单；会计财务报表
oE$hqd s account title 帐户名称；会计科目
hX NH"0VCV accountant's report 会计师报告
RV}GK
L>gn Accountant's Report Rules 会计师报告规则
;{Xy`{Cg! accounting and auditing procedure 会计与审计程序；会计与核数程序
i^R{Ul[ Accounting Arrangements 《会计安排》
vT%qILTrQf accounting basis 会计基础
wcwQj Hwd
accounting by Official Receiver 破产管理署署长呈交的帐目
~ eHRlXL' Accounting Circular 《会计通告》
e$HQuA~Q; accounting class 会计类别
kQy&I3 accounting date 记帐日期；会计结算日期
CF\R<rF<VS accounting for money 款项核算
:"V ujvFX Accounting Officer 会计主任
`N$!s7 M accounting period 会计报告期；会计期
Tj&'KF8?L accounting policy 会计政策；会计方针
#$F Y+` accounting practice 会计惯例
c!mG1lwD. accounting principle 会计准则
"@4ghot t accounting record 会计记录
&2Q*1YX j accounting report 会计报告
b"Zq0M0 l Accounting Services Branch [Treasury] 会计事务部〔库务署〕
s_xV-C# q@ Accounting Society of China 中国会计学会
J,RDTXqn accounting statement 会计报表
!I ~C0u accounting system 会计制度；会计系统
n3'dLJH| accounting transaction 会计事项；帐务交易
Ey'J]KVW accounting treatment 会计处理
Vd21,~^>g accounting year 会计年度
un6cD$cHr accretion 增值；添加
`%oIRuYG]j accrual 应计项目；应累算数目
_AprkI_ accrual basis 应计制；权责发生制
mGO >""<: accrual basis accounting 应计制会计；权责发生制会计
` YU=~xQ accrue 应累算；应计
2yvVeo&3 accrued benefit 应累算利益
&-= K:;x accrued charges 应计费用
3|zgDA accrued cumulative preference share dividend 应累算的累积优先股股息
,7<DGI_y accrued expenses 应累算费用
nx B32 accrued interest payable 应付利息；应计未付利息
Q{[@`bZB accrued interest receivable 应收利息；应计未收利息
Lbsr_*4t accrued right 累算权益
_|X7
n~ accruing profit 应累算的利润
;Xyte accumulated fiscal reserve 累积财政储备
sX iv, accumulated profit 累积利润；滚存溢利
ocwE _dR{ accumulated reserve 累积储备
x~EK Goz3 accumulation of surplus income 累积收益盈余
Rjq a_hxrS acquired assets 既得资产
%k q ^]S2O acquisition 收购；购置；取得
yc[(lq.^n acquisition cost 购置成本
g,=^'D acquisition expenses 购置费用
;T>+, acquisition of 100% interest 收购全部股权
&L%Jy #= acquisition of control 取得控制权
;gUXvx~~r acquisition of fixed assets 购置固定资产
x/xb1" acquisition of shell “买壳”
srK53vKMHW acquisition price 收购价
=-Nsc1& act of God 天灾
;\x~ '@ acting partner 执事合伙人
HxZ.OZbR active market 买卖活跃的市场；交投畅旺的市场；旺市
;SKcbws active partner 积极参与的合伙人
+;dXDZ2 active trading 交投活跃
q? 9GrwL8F actual circulation 实际流通
] IS;\~ actual cost 实际成本
4%J|D cY2 actual expenditure 实际开支；实际支出
&wjB{ % actual income 实际入息；实际收入；实际收益
+xZQJeKb
actual market 现货市场
p,;mYm s actual price 现货价；实际价格
\_ 9rr6^ " actual profit 实际利润
L,$3Yj actual quotation 实盘；实际价位；实际报价
=m9 i)Q actual year basis 按实际年度计算
) |MJnx9 actuals 实货
+ubnx{VC actuarial investigation 精算调查
3cixQzb}u actuarial principle 精算原则
?mU\
N0o actuarial report 精算师报告
3;l "=#5 Actuarial Society of Hong Kong 香港精算学会
Yb 6q ))Y actuarial valuation 精算师估值
W Y:s
gG actuary 精算师
6G}c1nWU ad referendum agreement 暂定协议；有待覆核的协定
h55>{)(E ad valorem duty 从价税；按值征税
MwAJ( ad valorem duty system 从价税制
JDA]t&D!v ad valorem fee 从价费
.YR8v1Cp ad valorem tariff 从价关税
'I v_mig additional allowance 额外免税额
MM gx|" additional amount for unexpired risk 未过期风险的额外款额
4, ~tl~FD additional assessable profit 补加应评税利润
a$$ Wt<&Y additional assessment 补加评税
QPs:R hV7 additional commitment 额外承担
[7.agI@ = additional commitment vote 额外承担拨款
CT p!di| additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
'$[Di'*; additional dependent parent allowance 供养父母额外免税额
`Mk4sKU\a additional provision 额外拨款
")%r}:0 additional stamp duty 附加印花税
[!~}S additional tax 补加税罚款；补加税款
q@ZlJ3%l, Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
M{E{N K adjudged bankrupt 被裁定破产
NXI[q 'y adjudicated bankrupt 裁定破产人
hcyO97@r adjudication fee 裁定费；评定印花税额手续费；评估契据费
S-!=NX&C adjudication of bankruptcy 裁定破产；宣告破产
"SR5w r adjudication of insolvency 裁定无力偿还债务
[PWL<t::c adjusted actual 经调整的实数；调整后的实数
6/1$< !WH adjusted current assets 经调整的流动资产；调整后的流动资产
Q["t eo]DQ adjusted figure 经调整的数字；调整后的数额
ehT% s+aUw adjusted liabilities 经调整的负债；调整后的负债
7ZsA5%s= , adjusted loss 经调整的亏损；调整后的亏损
55m<XC 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
Y(r@v adjusted profit 经调整的利润；调整后的利润
n8u*JeN adjusted surplus 经调整的盈余额；调整后的盈余额
!ni>\ lZ adjusted value 经调整的价值；调整后的价值
/oL8;:m adjustment 调整；修订；理算〔保险〕
K5`Rk" s adjustment centre 调剂中心
O('Nn]wo~9 adjustment lag 调整过程的时间差距；调整时差
10O$'` adjustment mechanism 调整机制
p 3yU:q#A adjustment of loss 亏损调整
; ^ 3$kF adjustment process 调整过程；调整程序
; )llt
G adjustment range 调整幅度
Q9sl fQ administered exchange rate 受管制汇率
g_q<ze Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
cp%ii' administration expenses 行政费用
H; S%Y`V administration fee 手续费；行政费
|=5/Rax ^ administration in bankruptcy 破产管理
0+ `Pg administration order 遗产管理令
>emcJVYV`[ administrator 管理人；遗产管理人
*||d\peQ administrator of the estate 遗产管理人
g _z/{1$ admission of debt 债项承认书
/S~m)$vu admission of proof 接纳债权证明
A,#2 ^dR advance 放贷款项；垫付款项；预支款项；预付款项
SaO3 zz@L advance account 暂支帐目；预付款帐户
.=<$S#x^Hb advance compensation 预付补偿金
E FY@Y[ advance from shareholder 股东垫款
PJ
q yvbD advance pending reimbursement 预支以待日后付还
W)4QOS & advanced economy 先进经济体系
Oy_ c advancement 预付；预付财产
E ju~}:L o advances warrant 垫款令
&tE.6^F advancing 贷出
/k6fLn2; adverse balance 逆差
6+` tn adverse exchange 逆汇
$$1qF"G F advertisement addressed to shareholders 在报章刊登的致股东通告
gQouOjfP advice for collection 托收通知书
RiR:69xwR* advice of drawing 提款通知书；汇票通知书
L`[z[p {? advice of payment 付款通知
79BaDB`{a Advisory Committee [Securities and Futures Commission]
`.v( fC 谘询委员会〔证券及期货事务监察委员会〕
9 26Tl Advisory Committee on Diversification 经济多元化谘询委员会
}V`mp affidavit 誓章；遗产申报誓章
lZWX7FO' affidavit of no receipt 述明无收款的誓章
*>."V5{;S affiliate 联号；联营公司；附属公司
z p4W'8
affiliated company 附属公司；联号；联营公司
*b)Q5dw@1 affirmation [estate duty] 非宗教式宣誓〔遗产税〕
x0Z5zV9 affordability 负担能力
*#&*`iJ( African Development Bank [AfDB] 非洲开发银行
YZE.@Rz after-acquired property 事后取得的财产
|vILp/"9=W after-hours dealing 市后交易
%*W<vu>H after-tax profit 税后盈利；税后利润；税后溢利
50~K,Jx6B agency agreement 代理协议
^gYD*K!* agency expenses 代理机构的开支
g^~Kze agency fee 代理费
gEJi[E@ Agency Law 《代理法》
&`!^Zq vG agent 代理人；承销人
aGoE,5 agent of company 公司代理人
7r
0,>
3" agent's fee 代理人费；经纪费
;3m!:l
aggregate 总计；总数；总体数字
,1 UZv>}S aggregate amount 总款额；总额
Qa `hR aggregate assets and liabilities 总体资产与负债
^b-18 ~s aggregate at constant price 按固定价格计算的总体数字
tIuoD+AW aggregate demand 总需求
nII^mg~ aggregate gross position 总持仓量
sl|_=oXT aggregate limit 总限额
B0Xl+JIR# aggregate of salaries tax 合计薪俸税
glUo7^ay7 aggregate performance 总体表现；总体业绩
nH[+n `{o aggregate supply 总体供应
ux-CpI aggregate surplus 总盈余
* fc-gAj aggregate total 整体总额
c&'JmKV>& aggregate value 总值；合计价值
%f ju G aggregated basis 合计基准
)S@jDaU< aggregated net chargeable income 合计应课税入息实额
:`Az/U[ aggregation 合并计算；合计；总和
.EP6oKA aggregation of incomes of husband and wife 夫妇入息合并计算
`-UJ /{ aggregation of property 财产的总和
5#2 F1NX agio 差价；贴水
jC, FG'P 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》
G|u3UhyB Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
cs Qfic 《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》
!<n"6KA. Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
|m
G7XL, 《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》
0ejdKdYN Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
0 P|&Pq&IH 《香港政府和大韩民国政府关于相互促进和保护投资协定》
buMq F-j agreement for a settlement 授产协议
Q^_/ By@ agreement for assignment 转让协议
C"w
{\
& R agreement for sale 售卖协议；买卖协议
Ru\_dr2yI} agreement for sale and purchase 买卖协议
kQv*eZ~ agreement for the payment of interest 支付利息协议
U 4,2 br> agreement for the repayment of money 还款协议
TMVryb agreement of reinsurance 再保险协议
=
+Xc4a Agricultural Bank of China 中国农业银行
KEr\nKT1 air passenger departure tax 飞机乘客离境税
$u9]yiY.{ Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
s0W2?!>) airport tax 机场税
O #kq^C} alcohol duty 酒精税
=VP=|g alienation 让与；让渡；转让
adO& _NR alimony 生活费；赡养费
4)1;0,tlG All Ordinaries Index [AOI] 所有普通股指数
/^7iZ|>:M: all risks 全险；综合险
jE/oA<^ All Sales Record for Stock Market 《股票市场成交报告》
f [o%hCS Allied Capital Resources Limited 新联财务有限公司
*r,b=8| all-items index [Consumer Price Index] 总指数〔消费物价指数〕
\f Lvw allocation letter 拨款信件
r/:%}( 7; allocation of fund 分配款项；预留款项
2>PH 8 allocation of profit 利润分配；溢利分配
>cR)?P/ o allocation warrant 拨款令
3OqX/z, allotment 分配；配股
XvGA|Ekf< allotment notice 股份配售通知；配股通知
bKbp? -] allotment of shares 股份分配
O&Z' r allowable 可获宽免；免税的
kBEmmg L allowable business loss 可扣除的营业亏损
sz95i|@/ allowable expenses 可扣税的支出
}
:?.># allowance 免税额；津贴；备抵；准备金
" Ar*QJ0] allowance for debts 债项的免税额
C;rG]t^% allowance for depreciation by wear and tear 耗损折旧免税额
I!: z,t< allowance for funeral expenses 殡殓费的免税额
= (,
^du' allowance for inflation 为通货膨胀而预留的款项；通胀准备金
F
# YPOH allowance for repairs and outgoings 修葺及支出方面的免税额
'cd N3i( allowance to debtor 给债务人的津贴
Iw=Sq8 alteration of capital 资本更改
lE#m]D alternate trustee 候补受托人
T1 Ta?b amalgamation 合并
*~VxC{ ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
40P) 4w ambit of charges 征税范围；收费范围
+8P,s[0<R_ amended valuation 经修订的估值
m7| RD]q& American Commodities Exchange 美国商品交易所
((3}LQ American Express Bank Limited 美国运通银行
z(HaRB3l American Stock Exchange 美国证券交易所
~,gXa w amortization 摊销
;[0 &G6g amount due from banks 存放银行同业的款项
C 2F0tr| amount due from banks abroad 存放海外银行同业的款项
~oD8Rnf amount due from holding companies 控股公司欠款
SW? p?< amount due from local banks 存放本港银行同业的款项
E
l&h;N amount due to banks 银行同业的存款
.p6+l!" amount due to banks abroad 海外银行同业的存款
9s$U%F6} amount due to holding companies 控股公司存款
& eZfQ27$ amount due to local banks 本港银行同业的存款
Y: QD amount due to outport banks 外埠银行同业的存款
-=}3j&,\R amount for note issue 发行纸币的款额
8g/F)~s^F amount of bond 担保契据的款额
:
mGAt[Cc amount of consideration 代价款额
7 ^e + amount of contribution 供款数额
1(dj[3M t amount of indebtedness 负债款额
NeOxpn[ amount of principal of the loan 贷款本金额
fy s amount of rates chargeable 应征差饷数额
MXh
"Y*} amount of share capital 股本额
]Yyia.B amount of sums assured 承保款额
X]*QUV] i amount of variation 变动幅度
|;vi*u amount of vote 拨款数额
oR#:Nt X@ amount payable 应付款额
'\ DSTr:N amount receivable 应收款额
HeN~c< NuB Amsterdam Stock Exchange 阿姆斯特丹证券交易所
x^= M6;: analysis 分析
&< x@1, ancillary risk 附属风险
Ukphd$3J= annual account 周年帐目；周年帐目报表；年度决算；年结
qN|
fEO > annual accounting date 年结日期
pxINw>\Qv annual allowance 每年免税额；年积金；年度津贴；年津
30cd|
S? annual balance 年度余额
&XLD S=j annual disposable income 每年可动用收入
9uB(Mx(-:` annual estimates 周年预算
wsfd8T4 annual fee 年费
\}]iS C.2 annual general meeting 周年大会
ra7uU* annual growth rate 年增率；每年增长率
qv{o |g
QB annual long-term supplement 长期个案每年补助金
zsl,,gk9Y annual pensionable emolument 可供计算退休金的年薪
ZU&"73 annual report 年报
fZWGn6$ Annual Report on the Consumer Price Index 《消费物价指数年报》
rXi uwz \ annual return 周年报表；周年申报表；每年报税表格
TCVl8)j Annual Return Rules 《周年报表规则》
'?*g%Yuz annual review of consumer prices 每年消费物价回顾
j
-O2aL annual roll-forward basis 逐年延展方式
Kp iF0K annual salary 年薪
= bt]JRU annual statement 年度报表；年度决算表
>`T5]_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
]dPZ .r annuitant 年金受益人
p='-\M74K annuity 年金
deX5yrvOie annuity contract 年金合约
hP@(6X," annuity on human life 人寿年金
wo^Sy41bF antecedent debt 先前的债项
b3$k9dmxV+ ante-dated cheque 倒填日期支票
T3&`<%,f anticipated expenditure 预期开支
/\d$/~BFi anticipated net profit 预期纯利
U HO_Z anticipated revenue 预期收入
Y}R}-+bD/ anti-inflation measure 反通货膨胀措施
xyHejE} anti-inflationary stance 反通货膨胀立场
|Rzy8 j* apparent deficit 表面赤字
vP-M,4c apparent financial solvency 表面偿债能力
2(YPz|~ W apparent partner 表面合伙人
t2{~bzq1X application for personal assessment 个人入息课税申请书
/uqu32;o application of fund 资金应用
i, n D5 @# application to release as liquidator and to destruct the books of accounts and documents
" dh:-x6 申请免除清盘人职务及毁灭帐簿与文件
)hKS0`$| appointed actuary 委任精算师
}OShT+xeX appointed auditor 委任核数师；委任审计师
GJ(d&o8 appointed trustee 委任的受托人
CZ{k@z`r appointer 委任人
` (4pu6uT apportioned pro rata 按比例分摊
P* #8 ZMA< apportionment 分配；分摊
J]/}ojW3 Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
<&!]K?Q9i apportionment formula 分摊方程式
XAOak$(j apportionment of estate duty 遗产税的分摊
@Cq? :o< appraisal 估价；评估
L):U"M>]= appreciable growth 可观增长
4g
_"ku appreciable impact 显着影响
Lm)\Z P+W appreciable increase 可观增长
'C+;r?1!h appreciation 增值；升值
Yn51 U6_S appreciation against other currencies 相对其他货币升值
TQ :/RT appreciation of the exchange value of Hong Kong dollar 港元汇值上升
P1zK2sL_ appreciation tax 增值税
!E\[SjY@J appropriation 拨款；拨用；拨付
}qPhx6 nP appropriation account 拨款帐目
;."<m Appropriation Bill 拨款法案
x<(b|2qf appropriation-in-aid system 补助拨款办法
$\Lyi#< approved assets 核准资产
m@xi0t approved basket stock 认可一篮子证券
oUDVy_k approved budget 核准预算
V2&^!#=s
approved charitable donation 认可慈善捐款
25{ uz approved charitable institution 认可慈善机构
**_&i!dtL approved currency 核准货币；认可货币
}2>"<) approved estimates 核准预算
qB6dFl\ ( approved estimates of expenditure 核准开支预算
Al"3 kRJJ approved overseas insurer 核准海外保险人
}E <^gAh} approved overseas trust company 核准海外信托公司
L wJ0 approved pooled investment fund 核准汇集投资基金
x ,/TXTZ6 approved provident fund scheme 认可公积金计划
Ps[$.h approved provision 核准拨款
YrI|gz) approved redeemable share 核准可赎回股份
R""%F#4XJ2 approved regional stock 认可地区性证券
5CYo7mJ 6+ approved retirement scheme 认可退休金计划
43 :t
\ approved subordinated loan 核准附属贷款
&M &{yc*% arbitrage 套戥；套汇；套利
&rq{v!=7 arbitrageur 套戥者；套汇者
i\} :hU-U arbitrary amount 临时款项
pR o s{Uq" arrangement 措施；安排；协定
{i{xo2<1" arrears 欠款
#~ v4caNx arrears of pay 欠付薪酬
VA Q)Hc] arrears of revenue 逾期未收税款；逾期未收的帐项
[ .yJV` articles of association 组织章程；组织细则；组织章程细则
=5]n\"/ Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
?^ !,vh ascertainment of profit 确定利润
3 -Bl "Asia Clear" “亚洲结算系统”
Y Z}cB Asia Commercial Bank Ltd. 亚洲商业银行有限公司
K\! #4>yd Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
Z)<
wv&K Asian Development Fund [ADF] 亚洲发展基金
Q% ad q-B Asian dollar bond 亚洲美元债券
5OLQw(E Asian dollar market 亚洲美元市场
ReB7vpd Asian dollar rate 亚洲美元利率
"l~Ci7& !a Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
|cbd6e{! Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
H ZJL/=; asked price 沽盘；喊价；索价；卖方报价
=C7
khE assessable income 应评税入息
pgc3j P! assessable loss 应评税亏损
gvavs+H % assessable profit 应评税利润
GY!C|7kN assessable value 应评税值
~4 #B'Gy[ assessed profit 估定利润
Wsz0yHD[` assessed value 经评估价值
.jg0a assessment 评税；评定；估价；评税单
t =wXTK5" assessment number 评税编号；估价编号
D> ef assessment of additional tax 补加税评税
OYwGz assessment of performance 业绩评估；实绩评价
/="HqBI#i Assessor 评税主任
(RL>Hn;. asset price bubbles 资产价格泡沫
W.}].7}h asset-backed securities 具资产保证的证券
9 t:] assets accretion 资产增值
y2Bh?>pg assets and liabilities 资产与负债
:KE/!]z assets betterment statement 资产递增表；资产改进表
Pi6C/$
K assets lending 实物放款；有抵押贷款
5>0.NiXGf' assets of the company passing on the death 死者去世时转移的公司资产
"cUg>a3 assets pledged as security for liabilities 用作负债抵押的资产
i2,U ,>. assets portfolio 资产投资组合
m)>&ZIXa assets price 资产价格
T|4snU2M assets quality 资产质素
Fe=8O ^\ assets realization 资产变现
qt ?*MyfV assets refinancing arrangement 资产再集资安排
?Hz2 -Cn assets securitization 资产证券化
3}Xc 71|v assets situated outside Hong Kong 在香港以外地方的资产
Mhpdao s assets stripping 削减资产；拆卖资产
$g8}^1 assets value 资产值
y.a]r7 assignee 承让人
5N/Lk>p1u assignment 转让；转让书；转让契
|Ur"za;%@ assignment of interest 权益转让
>9K//co"of assignment of letters patent and trade mark 专利证书及商标转让
n]? WCG}cd assignment of property 物业转让；物业转让书
S q@H assignment right 转让权
}p3b#fAr assignor 转让人
rzLd" ` associate 有联系的人；有关连人士；相联者；合伙人；联系人
.(Y6$[#@ Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
XX; 6 P associate member 附属会员
O pg#*w%- associated body corporate 相联法人团体
[ = M % associated company 相联公司；联属公司
4jwu'7 Q associated corporation 相联法团
= 7/-i Association of Chartered Certified Accountants [ACCA] [United Kingdom]
h SV@TL 公认会计师公会〔英国〕
|"7Pv
skT Association of Futures Exchange Brokers 香港期货经纪协会
*o?i:LE] Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
5D`26dB2 association of underwriters 承保人组织
zmFws- +A assumption of control 接管
:[7lTp
assurance 担保；保险；转易；转易书
MiGcA EF; assurance of interest 权益的转易
n'w,n1z7 at 19XX price 按一九ＸＸ年价格计算
@'jf KW at a discount 按赔价计算；按贴水价格计算；打折扣
"~+.Af at a premium 按溢价计算；按升水价格计算
)C]x?R([m at call 通知付款；按通知
<e"J4gZf& at constant market price 按固定市价计算
z/|BH^Vw at constant price 按固定价格计算
w9&#~k]5 at cost 按成本计算
RI. 2F*| at current market price 按当时市价计算；按现时市价计算
bH9Le at current price 按当时价格计算；按现时价格计算
6].:.b\qQc at factor cost 按要素成本计算；按生产要素成本计算
!$xu(D. at money-of-the-day price 按付款当日价格计算
Eu<r$6Q0}o at or better 按指定或较佳价位〔买卖指令〕
{w 5Z7s0 at par 按面值计算；平价
$[CA&Y. at sight 见票即付
l gq=GHW at the close 按收市盘
p 8> %Mflf at the opening 按开市盘
&r _uQbx attestation 见证；见证条款
TUTe9;) at-the-money option 平价期权
KCqqJ}G attorney 受权人；受托代表人
)2j:z#'> attornment 新拥有人承认书
bKz{wm% attributable profit 可归属利润
3VO:+mT attributable share value 可归属股份价值
\HSicV#i Auckland Stock Exchange 奥克兰证券交易所
z1j|E
: auction 拍卖
O.\ h'3C auctioneer 拍卖商
7sV /_3H+ audit 审计；核数
3oB C
Audit Commission 审计署
(F5ttQPh Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
-F`he=Ev9 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
MOZu.NmO audit review 帐目审查
otri if@+Z Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
zB)%lb audited account 审计帐目；经审计的帐目
s (PY/{8 audited annual account 经审计的周年帐目
>;lKLGJrd> audited balance sheet 经审计的资产负债表
zG%
|0
auditor 核数师；核数主任；审计师
vA>W9OI
auditor's certificate 核数师证明书；审计师证明书
G}Z 4 g auditor's report 核数师报告；审计师报告
{BOLP E- Aussie bond 澳元债券
rz austerity budget 紧缩预算
&?<AwtNN Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
_Z#eS/,O@ Australia All Ordinaries Index 澳洲所有普通股票指数
8 &(-8 Australian Dollar [AUD] 澳元
4XG]z_+I Australian Options Market 澳大利亚期权市场
VXC4% Australian Securities Commission 澳洲证券事务监察委员会
%$n02"@ Australian Society of Certified Practising Accountants 澳洲执业会计师公会
dr]&kqm Australian Stock Exchange 澳大利亚证券交易所
&HF]\`RNr Austrian Schilling [ATS] 奥地利先令
h|W%4|]R) authentication 认证；鉴证
T VkcDS authority to purchase 委托购买证；委购书
$I8[BYblB authorization 认可；核准；授权；授权书
&9P<qU^N) authorization by direction 指示授权
a@ W7<9fY; authorization by instruction 指令授权
OlG R<X authorization by warrant 令状授权
r%-n*_?.s authorization of unit trust 单位信托的认可
TA;,>f* authorized agent 指定代理人
y^s1t2]%
authorized capital 法定资本
n2'|.y}Um: authorized clerk 出市员
K2|7% authorized dealer 认可交易商
&oN /_7y authorized financial institution 认可财务机构
fM" :f|
G authorized fund 认可基金
P|}\/}{` authorized fund house 获授权的基金公司；认可基金公司
E+{5-[Zc*$ authorized institution 认可机构
-Bv 12ymLG authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
bXvbddu)} authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
,}7_[b) &V authorized insurer 获授权保险人；获认可承保人
1u M/2sX authorized investment 特准投资项目
ua#K>su r. authorized person 获授权人
fv ?45f authorized representative 获授权代表
R}k69-1vL authorized share capital 法定股本
pt})JMm automated quotation system 自动报价系统
d}% (jJ(I Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
dXZP[ K# 自动交易系统〔香港期货交易所有限公司〕
Lz6*H1~ automatic adjustment mechanism 自动调整机制
2oB?Dn automatic adjustment system 自动调整系统
<7RfBR.9 Automatic Clearing House 自动票据交换所
<.$,`m,
automatic exchange rates accumulation system 自动化汇率累集系统
;,`]O!G:P Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
s`vSt*
]K automatic teller machine [ATM] 自动柜员机
ITvHD-,\ autopay 自动转帐
A$m<@%Sz available assets 可用资产
<Kp+&(l,l available fiscal reserve 现存财政储备
N cM3P G available profit 可用利润
LUul7y'" Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
Fwv\ pJ}$ average 平均；平均数；海损
y:9?P~ average basic salary 平均基本薪金
BhkAQEsWTQ average consumer expenditure 平均消费开支；一般消费开支
uu@<&.r\C average cost 平均成本
s01$fFJgO average cost of land production 增辟土地平均成本
p">WK<N average daily turnover 平均每日成交额
{X]9^=O" average daily wage rate 平均每日工资率
.EzSSU7n) average expenditure pattern 平均开支模式
6o(lObf o average growth rate 平均增长率
o16~l]Z|f average net fixed assets 固定资产平均净值
c}cG<F average of relatives 相对价格平均数
% &1$~m0 average price 平均价格
E7 L bSZ average propensity to consume 平均消费倾向；一般消费倾向
X|)Il8 average propensity to save 平均储蓄倾向；一般储蓄倾向
B$`d&7I;D average rate 平均率
@>Ek '~m average revenue 平均收入；平均收益
_UIgRkl. average stock 平均库存；平均存货
+gNX7xuY average yearly rent 平均年租
)|: 8zDuJ avoidance of double taxation 避免双重课税
@?M; 'xMbB avoidance of tax 避税
