A:
mn<ea& A share Ａ股；甲类股份
P#A|Pn<p abatement of tax 减税；减扣免税额
8r\xQr'8h ABN AMRO Bank N.V. 荷兰银行
. 55aY~We above-the-line expenditure 线上项目支出；经常预算支出
Yic'p0<
?V above-the-line receipt 线上项目收入；经常预算收入
-IV-"-6( ABSA Asia Limited 南非联合亚洲有限公司
AQ.q?'vE) absolute change 绝对数值变更
0XIrEwm@% absolute expenditure 实际开支
gAi}"} ; absolute guideline figure 绝对准则数字
Xw^:<Nx: absolute interest 绝对权益
DUm/0q & absolute order of discharge 绝对破产解除令
QQ,w:OjA0 absolute profit margin 绝对利润幅度
)>=|oY3 absolute value 实值；绝对值
)^^}!U#|e absolutely vested interest 绝对既得权益
~>$(5 s2 absorbed cost 已吸收成本；已分摊成本
ER$~kFE2yP absorption 吸收；分摊；合并
kS7T ' [d absorption rate 吸收率；摊配率；分摊率
}>j1j^c1=' ACB Finance Limited 亚洲商业财务有限公司
?~Vev D acceptable form of reciprocity 合理的互惠条件
Ug O \+cI acceptable rate 适当利率；适当汇率
H
@E-=Ly acceptance agreement 承兑协议
} % |GV acceptance for honour 参加承兑
{24Pv#ZG#^ acceptor 承兑人；接受人；受票人
'Uo:b< acceptor for honour 参加承兑人
P#Ikj& l accident insurance 意外保险
]Ot l(\v(h Accident Insurance Association of Hong Kong 香港意外保险公会
\= ~<I accident insurance scheme 意外保险计划
!C0=
h accident year basis 意外年度基准
%^ E>~ accommodation 通融；贷款
%}&9[# accommodation bill 通融票据；空头票据
})w5`?Y accommodation party 汇票代发人
8%U )EU account balance 帐户余额；帐户结余
V' ?nS&,i account book 帐簿
5 4LCoG/ account collected in advance 预收款项
9zd)[4%= account current book 往来帐簿
(C QgT3V account of after-acquired property 事后取得的财产报告
J.`.lQ$z account of defaulter 拖欠帐目
*XzUqK account payable 应付帐款
u09OnP\ account payee only [A/C payee only] 只可转帐；存入收款人帐户
kp;MNRc account receivable 应收帐款
Z#W `0 G>' account receivable report 应收帐款报表
L,X6L @ Q account statement 结单；帐单；会计财务报表
9k"nx , " account title 帐户名称；会计科目
#wm)e)2@ accountant's report 会计师报告
bm ddh2 Accountant's Report Rules 会计师报告规则
]X _& accounting and auditing procedure 会计与审计程序；会计与核数程序
j({L6</x Accounting Arrangements 《会计安排》
Ap> n4~ accounting basis 会计基础
!! K=v7M accounting by Official Receiver 破产管理署署长呈交的帐目
,|c_l) Accounting Circular 《会计通告》
\S2'3SD d/ accounting class 会计类别
Wj*6}N/ accounting date 记帐日期；会计结算日期
wy&*6>. accounting for money 款项核算
O "h+i>|l Accounting Officer 会计主任
n:! J3pR accounting period 会计报告期；会计期
I2l'y8)d accounting policy 会计政策；会计方针
a+BA~|u^ accounting practice 会计惯例
E m.? accounting principle 会计准则
W]*wxzf!5z accounting record 会计记录
&
='uAw accounting report 会计报告
02S(9^= Accounting Services Branch [Treasury] 会计事务部〔库务署〕
,[hJi3xM Accounting Society of China 中国会计学会
0UB'6wRVo accounting statement 会计报表
NA ocmbfNz accounting system 会计制度；会计系统
-jw=I yv accounting transaction 会计事项；帐务交易
JT-Zo OZ accounting treatment 会计处理
Cw2+@7?| accounting year 会计年度
,^ ,J[F accretion 增值；添加
aY+>85?g accrual 应计项目；应累算数目
LtvyWc` accrual basis 应计制；权责发生制
) D`_V.,W accrual basis accounting 应计制会计；权责发生制会计
|Z/ySAFM accrue 应累算；应计
&boB u^,94 accrued benefit 应累算利益
q.X-2jjpx: accrued charges 应计费用
(6+0U1[Iz accrued cumulative preference share dividend 应累算的累积优先股股息
Ek. j@79 accrued expenses 应累算费用
RGKJO_*J2 accrued interest payable 应付利息；应计未付利息
+[7u>RJ accrued interest receivable 应收利息；应计未收利息
]- `{kX accrued right 累算权益
=f p(h X" accruing profit 应累算的利润
Y{'G2) e accumulated fiscal reserve 累积财政储备
t2$:*PvE accumulated profit 累积利润；滚存溢利
Q& \k"X 1 accumulated reserve 累积储备
C|JWom\J accumulation of surplus income 累积收益盈余
%qv7; E2C acquired assets 既得资产
zC^Ib&gm>, acquisition 收购；购置；取得
g/yXPzLU acquisition cost 购置成本
cK } Qu acquisition expenses 购置费用
D.GSl acquisition of 100% interest 收购全部股权
u!S{[7 FY acquisition of control 取得控制权
A| +{x4s` acquisition of fixed assets 购置固定资产
Aws
TDM acquisition of shell “买壳”
_[7uLWyC9 acquisition price 收购价
zBR]bk\ act of God 天灾
Dx%fW` acting partner 执事合伙人
;g*6NzdA active market 买卖活跃的市场；交投畅旺的市场；旺市
x/<. ?[A active partner 积极参与的合伙人
C!P6Z10+j active trading 交投活跃
5-QXvw(TH actual circulation 实际流通
~!OjdE!u actual cost 实际成本
/L
4WWQ5 actual expenditure 实际开支；实际支出
"8X+F% actual income 实际入息；实际收入；实际收益
ij),DbWd actual market 现货市场
RP WYm actual price 现货价；实际价格
ro{MD s actual profit 实际利润
x1et,&, actual quotation 实盘；实际价位；实际报价
>j?uI6Uw actual year basis 按实际年度计算
G# C)]4[n actuals 实货
hU{%x#8}lK actuarial investigation 精算调查
U|QDV16f actuarial principle 精算原则
|g{AD` actuarial report 精算师报告
57}q'84 Actuarial Society of Hong Kong 香港精算学会
:[&X*bw[ actuarial valuation 精算师估值
/_|1,x-Kx actuary 精算师
?~{xL" ad referendum agreement 暂定协议；有待覆核的协定
\NqC i'& ad valorem duty 从价税；按值征税
( 65p/$Vh ad valorem duty system 从价税制
2S4z$(x3 ad valorem fee 从价费
$} Myj'`r ad valorem tariff 从价关税
|+bG~~~%j additional allowance 额外免税额
.,,73" additional amount for unexpired risk 未过期风险的额外款额
(!(bysi9 additional assessable profit 补加应评税利润
F*=RP$sj additional assessment 补加评税
B+LNDnjO] additional commitment 额外承担
1d"P) 3dQ additional commitment vote 额外承担拨款
Y 4O L 82Y additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
jj2UUQ| additional dependent parent allowance 供养父母额外免税额
4Ojw&ys@V additional provision 额外拨款
.%A2 additional stamp duty 附加印花税
\v_C7R;& additional tax 补加税罚款；补加税款
SJ-Sac58r Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
]lY9[~
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loJ0PY'}= adjudicated bankrupt 裁定破产人
`dZ| }4[1 adjudication fee 裁定费；评定印花税额手续费；评估契据费
%r" GL adjudication of bankruptcy 裁定破产；宣告破产
9vu8koL adjudication of insolvency 裁定无力偿还债务
'3Ie0QO]"% adjusted actual 经调整的实数；调整后的实数
-Me\nu8(RF adjusted current assets 经调整的流动资产；调整后的流动资产
A.b#r [ adjusted figure 经调整的数字；调整后的数额
5PPpX = \ adjusted liabilities 经调整的负债；调整后的负债
oX~CTunP adjusted loss 经调整的亏损；调整后的亏损
wW4S@m 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
&?nF' ;& adjusted profit 经调整的利润；调整后的利润
1^3#3duV adjusted surplus 经调整的盈余额；调整后的盈余额
S8VR# adjusted value 经调整的价值；调整后的价值
A@OV!DJe] adjustment 调整；修订；理算〔保险〕
1c!},O adjustment centre 调剂中心
~}*;K o\ adjustment lag 调整过程的时间差距；调整时差
;GS JnV adjustment mechanism 调整机制
2LU'C,o? adjustment of loss 亏损调整
M\f0
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s|T7)PgR adjustment range 调整幅度
F{ ,O+\ administered exchange rate 受管制汇率
I\~V0<"jI Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
}TW=eu~ administration expenses 行政费用
v3Yj2LSqx administration fee 手续费；行政费
bB-v ar administration in bankruptcy 破产管理
h'p0V@!N administration order 遗产管理令
;>9pJ72r administrator 管理人；遗产管理人
rE:>G]j6 administrator of the estate 遗产管理人
{ )qP34rM admission of debt 债项承认书
~tvoR&{ I admission of proof 接纳债权证明
GB3B4)cX4Y advance 放贷款项；垫付款项；预支款项；预付款项
K7c8_g*>4= advance account 暂支帐目；预付款帐户
_O%p{t'q< advance compensation 预付补偿金
ex458^N_ advance from shareholder 股东垫款
]o$ /xP advance pending reimbursement 预支以待日后付还
rUjr'O0 advanced economy 先进经济体系
Pa +BE[z advancement 预付；预付财产
D$E9%'ir advances warrant 垫款令
`t&;Yk]-L advancing 贷出
z%t u6_4j adverse balance 逆差
S+Yg!RrNqj adverse exchange 逆汇
;g
jp&g9Q advertisement addressed to shareholders 在报章刊登的致股东通告
[@Y q^ .6t advice for collection 托收通知书
C6~dN& q advice of drawing 提款通知书；汇票通知书
/p0LtUMu advice of payment 付款通知
us%RQ8=k Advisory Committee [Securities and Futures Commission]
m=B0!Z1xx 谘询委员会〔证券及期货事务监察委员会〕
!++62Lf Advisory Committee on Diversification 经济多元化谘询委员会
9K<a}QJP affidavit 誓章；遗产申报誓章
FOi`TZ8 affidavit of no receipt 述明无收款的誓章
~*[4DQ[\ affiliate 联号；联营公司；附属公司
em}Qv3*# affiliated company 附属公司；联号；联营公司
1 ,'^BgI, affirmation [estate duty] 非宗教式宣誓〔遗产税〕
Vz]=J;`Mz affordability 负担能力
C:MGi7f African Development Bank [AfDB] 非洲开发银行
x~^I/$ after-acquired property 事后取得的财产
9G+rxyWMW after-hours dealing 市后交易
D: t ZiS=0 after-tax profit 税后盈利；税后利润；税后溢利
ycD.:w p\' agency agreement 代理协议
'Y\"^'OU\ agency expenses 代理机构的开支
{C6;$#7P agency fee 代理费
UE w3AO Agency Law 《代理法》
cV,Dl`1r agent 代理人；承销人
Po. BcytM agent of company 公司代理人
FSs$ ]
d; agent's fee 代理人费；经纪费
WI_mJ/2 aggregate 总计；总数；总体数字
]_8I_V cQ aggregate amount 总款额；总额
}9 2lr87 aggregate assets and liabilities 总体资产与负债
JSK5x(GlH aggregate at constant price 按固定价格计算的总体数字
-U[`pUY?f aggregate demand 总需求
y|{?>3 aggregate gross position 总持仓量
\'Kj.EO{?$ aggregate limit 总限额
#`0z=w/) aggregate of salaries tax 合计薪俸税
ya g aggregate performance 总体表现；总体业绩
TR_oI<xB2 aggregate supply 总体供应
It E~MJ5p aggregate surplus 总盈余
a' o8n6i aggregate total 整体总额
= [os<+ aggregate value 总值；合计价值
h\ \2r> aggregated basis 合计基准
Q$/F gS
aggregated net chargeable income 合计应课税入息实额
os^SD&hL aggregation 合并计算；合计；总和
M|e
n>P aggregation of incomes of husband and wife 夫妇入息合并计算
(Gc`3jJ aggregation of property 财产的总和
l zPS
RT agio 差价；贴水
<|Eby!KXR 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`yXsg Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
'xoE
[0! 《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》
@k6}4O?{ Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
sNmC#, 《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》
\'t z| Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
$'{`i 5XB 《香港政府和大韩民国政府关于相互促进和保护投资协定》
^Jl!WH=20} agreement for a settlement 授产协议
T ) f_W agreement for assignment 转让协议
t0d '> agreement for sale 售卖协议；买卖协议
:k(t/*Nl3 agreement for sale and purchase 买卖协议
E/$@ud|l" agreement for the payment of interest 支付利息协议
LE80`t>M# agreement for the repayment of money 还款协议
6@;L$QYY-V agreement of reinsurance 再保险协议
_|wY[YJ[ Agricultural Bank of China 中国农业银行
x~Ly$A 2p air passenger departure tax 飞机乘客离境税
4eL54).1O Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
1"B9Z 6jf airport tax 机场税
qS }RFM5| alcohol duty 酒精税
@<TZH alienation 让与；让渡；转让
0*/ r' alimony 生活费；赡养费
X3L[ y\ All Ordinaries Index [AOI] 所有普通股指数
}6,bq`MN all risks 全险；综合险
lWw!+[<:q1 All Sales Record for Stock Market 《股票市场成交报告》
u m2s^G Allied Capital Resources Limited 新联财务有限公司
C"Q=(3 all-items index [Consumer Price Index] 总指数〔消费物价指数〕
(i0"hi allocation letter 拨款信件
\ +-hn allocation of fund 分配款项；预留款项
=)1YYJTe9 allocation of profit 利润分配；溢利分配
$o $Ev@mi allocation warrant 拨款令
jsi# l allotment 分配；配股
c$<O0dI allotment notice 股份配售通知；配股通知
Iki+5 allotment of shares 股份分配
) a\DS yr allowable 可获宽免；免税的
#0<y 0uJ(y allowable business loss 可扣除的营业亏损
_.* 4Y allowable expenses 可扣税的支出
$]U5 allowance 免税额；津贴；备抵；准备金
]op^dW1;0_ allowance for debts 债项的免税额
bo ! ] allowance for depreciation by wear and tear 耗损折旧免税额
)P9{47 allowance for funeral expenses 殡殓费的免税额
{G1aAM\Hz allowance for inflation 为通货膨胀而预留的款项；通胀准备金
1L =Qg4 H allowance for repairs and outgoings 修葺及支出方面的免税额
\g:qQ*. allowance to debtor 给债务人的津贴
fy=C!N&/ alteration of capital 资本更改
p2c=;5|/ Q alternate trustee 候补受托人
+' Y( V& amalgamation 合并
+;wqX]SD & ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
=
EChH@3 ambit of charges 征税范围；收费范围
XvkI +c amended valuation 经修订的估值
d7tD|[ (J American Commodities Exchange 美国商品交易所
SAE '?_ American Express Bank Limited 美国运通银行
K!D!b'|bb American Stock Exchange 美国证券交易所
Pzm!`F^r} amortization 摊销
K9 O,7h:x amount due from banks 存放银行同业的款项
VfA5r`^ amount due from banks abroad 存放海外银行同业的款项
Xt,,AGm} amount due from holding companies 控股公司欠款
KkL:p?@n amount due from local banks 存放本港银行同业的款项
]1|Ql*6y, amount due to banks 银行同业的存款
nL(%&z \4 amount due to banks abroad 海外银行同业的存款
IL[|CB1v amount due to holding companies 控股公司存款
E%\7Uo- amount due to local banks 本港银行同业的存款
w]Ko/;;^2 amount due to outport banks 外埠银行同业的存款
90h1e7ZcC amount for note issue 发行纸币的款额
azDC'.3{p amount of bond 担保契据的款额
^Im%D(MY amount of consideration 代价款额
uJ/?+5TU amount of contribution 供款数额
5 ih"Nds[H amount of indebtedness 负债款额
!ga (L 3vf amount of principal of the loan 贷款本金额
Z(k\J|&9C amount of rates chargeable 应征差饷数额
$,QpSK`9i amount of share capital 股本额
E4v_2Q
-w amount of sums assured 承保款额
#u<o EDQ amount of variation 变动幅度
I L>/PuZku amount of vote 拨款数额
,F`KQ
)\" amount payable 应付款额
|` Oa/\ U amount receivable 应收款额
01{r^ZT`RH Amsterdam Stock Exchange 阿姆斯特丹证券交易所
?y *+^E0 analysis 分析
6`4W , ancillary risk 附属风险
[
4Y
`O annual account 周年帐目；周年帐目报表；年度决算；年结
`k}l$ih`X annual accounting date 年结日期
,8xP8T~Kmv annual allowance 每年免税额；年积金；年度津贴；年津
Il^ \3T+ annual balance 年度余额
BvZ^^IUb annual disposable income 每年可动用收入
< ` p75B annual estimates 周年预算
oLqb R? annual fee 年费
2htA7V* dD annual general meeting 周年大会
!,6v=n[Nz annual growth rate 年增率；每年增长率
_D2bGZN annual long-term supplement 长期个案每年补助金
Y7: Y{7E7 annual pensionable emolument 可供计算退休金的年薪
9"HmHy&:E annual report 年报
-Nl f~ X Annual Report on the Consumer Price Index 《消费物价指数年报》
Dd 5xXs+c annual return 周年报表；周年申报表；每年报税表格
}rY?=I Annual Return Rules 《周年报表规则》
aO^:dl5 annual review of consumer prices 每年消费物价回顾
wSJ]3gJM` annual roll-forward basis 逐年延展方式
%7(kP}y* annual salary 年薪
>NH4A_ annual statement 年度报表；年度决算表
>: W-C{% 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
4QjWZ Wl annuitant 年金受益人
i#]aV]IT annuity 年金
1 t\b a1x annuity contract 年金合约
Z 4HA9 4 annuity on human life 人寿年金
o1#:j ?sN antecedent debt 先前的债项
AJ#m6`M+EK ante-dated cheque 倒填日期支票
.W@(nQ -< anticipated expenditure 预期开支
] [HGzHA anticipated net profit 预期纯利
E/dO7I`B anticipated revenue 预期收入
(
*9Ip anti-inflation measure 反通货膨胀措施
O+E1M=R6h anti-inflationary stance 反通货膨胀立场
_Vo)<--+I apparent deficit 表面赤字
'Wf?elB+ apparent financial solvency 表面偿债能力
1A?\BJ" apparent partner 表面合伙人
(! 0j4' application for personal assessment 个人入息课税申请书
kh<pLI >$h application of fund 资金应用
yWv<A^C & application to release as liquidator and to destruct the books of accounts and documents
+ w k]iH 申请免除清盘人职务及毁灭帐簿与文件
)@<HCRQ'q appointed actuary 委任精算师
|ilv|U V appointed auditor 委任核数师；委任审计师
y7M:b Uh appointed trustee 委任的受托人
0~Iu7mPY appointer 委任人
]<8B-D?Z apportioned pro rata 按比例分摊
8NaL{j1` apportionment 分配；分摊
@ kJ 0K Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
w*<Y$hnBzF apportionment formula 分摊方程式
[:nx);\ apportionment of estate duty 遗产税的分摊
>k&8el6h appraisal 估价；评估
^zaKO'KcV appreciable growth 可观增长
|-(IJG #) appreciable impact 显着影响
jJ*@5?A appreciable increase 可观增长
a@fE46o 6< appreciation 增值；升值
z29qARiX appreciation against other currencies 相对其他货币升值
p K6e/eC appreciation of the exchange value of Hong Kong dollar 港元汇值上升
m feMmKFu\ appreciation tax 增值税
%ezb^O_6v appropriation 拨款；拨用；拨付
ggm2%|?X appropriation account 拨款帐目
*3_f &Y Appropriation Bill 拨款法案
uq !; appropriation-in-aid system 补助拨款办法
<$ i"zb approved assets 核准资产
cS D._"P approved basket stock 认可一篮子证券
? o~:'Z approved budget 核准预算
4#^'lKIx approved charitable donation 认可慈善捐款
YH)Opk approved charitable institution 认可慈善机构
O ;X(pE/G approved currency 核准货币；认可货币
$=PWT-GIR approved estimates 核准预算
Qy=HrL]x approved estimates of expenditure 核准开支预算
\Y!T>nWn)I approved overseas insurer 核准海外保险人
kgbobolA approved overseas trust company 核准海外信托公司
Y{k>*: Ax_ approved pooled investment fund 核准汇集投资基金
HY jMNj0 approved provident fund scheme 认可公积金计划
b&lN%+%} approved provision 核准拨款
eeW' [ approved redeemable share 核准可赎回股份
L bJtpwz>z approved regional stock 认可地区性证券
0$eyT-: d approved retirement scheme 认可退休金计划
~9JW#HHzn approved subordinated loan 核准附属贷款
F . K2 arbitrage 套戥；套汇；套利
5l 41Q arbitrageur 套戥者；套汇者
~lzdbX arbitrary amount 临时款项
lQV| U;~D arrangement 措施；安排；协定
]ZzoJ7lr arrears 欠款
uQGz;F x arrears of pay 欠付薪酬
AVXX\n\_ arrears of revenue 逾期未收税款；逾期未收的帐项
AIZW@ Nq.5 articles of association 组织章程；组织细则；组织章程细则
"w A0 LH _ Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
2[Z0I4r ascertainment of profit 确定利润
a'@-"qk "Asia Clear" “亚洲结算系统”
$u EJn&n7} Asia Commercial Bank Ltd. 亚洲商业银行有限公司
Xw7{R Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
'oz hz2 s Asian Development Fund [ADF] 亚洲发展基金
hq/J6 M Asian dollar bond 亚洲美元债券
)t|^Nuj8 Asian dollar market 亚洲美元市场
5/& 1Oxo Asian dollar rate 亚洲美元利率
i(Ip(n Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
JN9^fR09G Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
Xzl KP;r0 asked price 沽盘；喊价；索价；卖方报价
r1i$D assessable income 应评税入息
`IEq@Wr#$! assessable loss 应评税亏损
v"z (JF assessable profit 应评税利润
IFiTTIlT0 assessable value 应评税值
%m Y| assessed profit 估定利润
C Jzm}'NY assessed value 经评估价值
s~S?D{! assessment 评税；评定；估价；评税单
NTqo`VWe assessment number 评税编号；估价编号
%x&F4U assessment of additional tax 补加税评税
dCB&c ^ assessment of performance 业绩评估；实绩评价
U?bG`. X Assessor 评税主任
c]A
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M'yO+bu asset-backed securities 具资产保证的证券
blJIto ' assets accretion 资产增值
MV%Xhfk assets and liabilities 资产与负债
)-=2w-ZX assets betterment statement 资产递增表；资产改进表
{mNdL J assets lending 实物放款；有抵押贷款
\r)%R5_CQ assets of the company passing on the death 死者去世时转移的公司资产
{IJ-4> assets pledged as security for liabilities 用作负债抵押的资产
C&=x3Cz assets portfolio 资产投资组合
l iw,O 6 assets price 资产价格
xT W3 UY assets quality 资产质素
>&bv\R/ assets realization 资产变现
31WZJm^ assets refinancing arrangement 资产再集资安排
$Axng
J c assets securitization 资产证券化
<5dH *K assets situated outside Hong Kong 在香港以外地方的资产
x+4v s s assets stripping 削减资产；拆卖资产
iJ}2"i7 M assets value 资产值
m&Lt6_vi assignee 承让人
Z.!g9fi8> assignment 转让；转让书；转让契
egfi;8]E assignment of interest 权益转让
Osnyd+dJY assignment of letters patent and trade mark 专利证书及商标转让
E] NY
(1 assignment of property 物业转让；物业转让书
GGH;Z WSe assignment right 转让权
#C4|@7w% assignor 转让人
:]'q#$! associate 有联系的人；有关连人士；相联者；合伙人；联系人
d!o.ASL{ Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
_*Pfp+if associate member 附属会员
Q/p(#/y#b associated body corporate 相联法人团体
IWQ&6SDW$z associated company 相联公司；联属公司
Bb~5& @M|N associated corporation 相联法团
d+tj%7 Association of Chartered Certified Accountants [ACCA] [United Kingdom]
0f1H8zV 公认会计师公会〔英国〕
P*0f~eu Association of Futures Exchange Brokers 香港期货经纪协会
`%| u! Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
9hy'DcSy, association of underwriters 承保人组织
XM$GQn]B assumption of control 接管
;v_ls)_,- assurance 担保；保险；转易；转易书
*/nuv
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dgXg kB' at 19XX price 按一九ＸＸ年价格计算
s3seK6x' at a discount 按赔价计算；按贴水价格计算；打折扣
! Q!&CG5l at a premium 按溢价计算；按升水价格计算
i< mev L
at call 通知付款；按通知
3c b[RQf at constant market price 按固定市价计算
=nzFd-P at constant price 按固定价格计算
%*6RzJO6 at cost 按成本计算
sc%dh?m7 at current market price 按当时市价计算；按现时市价计算
`4LJ;KC( at current price 按当时价格计算；按现时价格计算
;d4 y{ at factor cost 按要素成本计算；按生产要素成本计算
6z Ay)~ at money-of-the-day price 按付款当日价格计算
Jz0K}^Dj [ at or better 按指定或较佳价位〔买卖指令〕
N r<9u$d9= at par 按面值计算；平价
TFO74^ at sight 见票即付
i-b1d'?Rb at the close 按收市盘
CJp-Y}fGEA at the opening 按开市盘
ZPl PN;J^1 attestation 见证；见证条款
Tw x{' S at-the-money option 平价期权
H<,bq*@ attorney 受权人；受托代表人
Uj,g ]e 8e attornment 新拥有人承认书
*6XRjq^# attributable profit 可归属利润
EY~7oNfc`R attributable share value 可归属股份价值
!
tGiTzzp Auckland Stock Exchange 奥克兰证券交易所
UxeL
cUP auction 拍卖
y1iX!m~) auctioneer 拍卖商
?;^5ghY$ audit 审计；核数
(k8Z=/N~ Audit Commission 审计署
/_q# a h Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
bo1I&I 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〕
.3@N g audit review 帐目审查
to'j2jP Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
,ijW(95 {k audited account 审计帐目；经审计的帐目
JA<~xo[Q9 audited annual account 经审计的周年帐目
gK WzFnW audited balance sheet 经审计的资产负债表
uN9e:; auditor 核数师；核数主任；审计师
*Rq`*D>:U} auditor's certificate 核数师证明书；审计师证明书
3 T1P$E" m auditor's report 核数师报告；审计师报告
+C_*Vs@4 Aussie bond 澳元债券
.Vmtx austerity budget 紧缩预算
+ 8f>^*:u Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
2 5Q+1 Australia All Ordinaries Index 澳洲所有普通股票指数
@V$I? iXV Australian Dollar [AUD] 澳元
&$F[/ [Ds+ Australian Options Market 澳大利亚期权市场
-D #5o,]3 Australian Securities Commission 澳洲证券事务监察委员会
T%kKVr Australian Society of Certified Practising Accountants 澳洲执业会计师公会
<1
S+ ' Australian Stock Exchange 澳大利亚证券交易所
_s*!
t Austrian Schilling [ATS] 奥地利先令
ra]:$XJ5=a authentication 认证；鉴证
%K?iNe authority to purchase 委托购买证；委购书
"Hht
g: authorization 认可；核准；授权；授权书
9 ZGV%Tw authorization by direction 指示授权
aM$=| %9/ authorization by instruction 指令授权
K_>/ lirE? authorization by warrant 令状授权
"U{,U`@? authorization of unit trust 单位信托的认可
r 1G8]a gO authorized agent 指定代理人
4 \ F P authorized capital 法定资本
|'<vrn authorized clerk 出市员
f&c]LH _ authorized dealer 认可交易商
y"-{$ N
authorized financial institution 认可财务机构
IBET'!j4" authorized fund 认可基金
>)^N J2Fd authorized fund house 获授权的基金公司；认可基金公司
< Y>3 authorized institution 认可机构
,eXFN?CB authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
W`x)=y]Z authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
1~@|e Wr| authorized insurer 获授权保险人；获认可承保人
)~}PgbZ^ authorized investment 特准投资项目
+9zA^0 authorized person 获授权人
~KRnr0 authorized representative 获授权代表
q 5p e~ authorized share capital 法定股本
E0YU[([G automated quotation system 自动报价系统
eu9w|g Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
X`1p'JD 自动交易系统〔香港期货交易所有限公司〕
o&$hYy"<.L automatic adjustment mechanism 自动调整机制
^|?1_r automatic adjustment system 自动调整系统
?3jdg ]& Automatic Clearing House 自动票据交换所
HO5d%85 automatic exchange rates accumulation system 自动化汇率累集系统
G ),db%,X2 Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
9m8ee& , automatic teller machine [ATM] 自动柜员机
tU:FX[&?R autopay 自动转帐
Qq3fZ= available assets 可用资产
~`R 1sSr" available fiscal reserve 现存财政储备
G{o+R]Us available profit 可用利润
z+/LS5$ Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
}OrYpZob average 平均；平均数；海损
/DO'IHC.o average basic salary 平均基本薪金
UX_I6_& average consumer expenditure 平均消费开支；一般消费开支
zfjw;sUX average cost 平均成本
3LW[H +k average cost of land production 增辟土地平均成本
> a=d; average daily turnover 平均每日成交额
>^3 zU average daily wage rate 平均每日工资率
>nry0 ;z0, average expenditure pattern 平均开支模式
"E H ,J average growth rate 平均增长率
FkB{ SC J average net fixed assets 固定资产平均净值
1;Xgc@ average of relatives 相对价格平均数
S$ O,] @) average price 平均价格
+(mL~td01 average propensity to consume 平均消费倾向；一般消费倾向
\hbi U ] average propensity to save 平均储蓄倾向；一般储蓄倾向
r )b<{u=] average rate 平均率
U3F3((EYJ average revenue 平均收入；平均收益
^~l $&~ average stock 平均库存；平均存货
f&yQhe6 q average yearly rent 平均年租
=M<z8R avoidance of double taxation 避免双重课税
zZ,Yfd |W avoidance of tax 避税
