A:
I ^[[*Bh*C A share Ａ股；甲类股份
F?qg?1v B| abatement of tax 减税；减扣免税额
Zg|l:^E ABN AMRO Bank N.V. 荷兰银行
0g#x QzE above-the-line expenditure 线上项目支出；经常预算支出
F
1l8jB\ above-the-line receipt 线上项目收入；经常预算收入
D&qJ@PR ABSA Asia Limited 南非联合亚洲有限公司
h05<1>?| absolute change 绝对数值变更
aj<r= absolute expenditure 实际开支
Of}C. N 8 absolute guideline figure 绝对准则数字
m ^w{:\p absolute interest 绝对权益
1\g r
;b absolute order of discharge 绝对破产解除令
#$}A$ sm absolute profit margin 绝对利润幅度
e\!Aoky absolute value 实值；绝对值
]zn 3nhBI absolutely vested interest 绝对既得权益
g8@F/$HY absorbed cost 已吸收成本；已分摊成本
xqQK-? k absorption 吸收；分摊；合并
!'B=']. absorption rate 吸收率；摊配率；分摊率
ux6p2Sk;K ACB Finance Limited 亚洲商业财务有限公司
+,j6dYub acceptable form of reciprocity 合理的互惠条件
3$.#\*s_4 acceptable rate 适当利率；适当汇率
\ _?d?:#RD acceptance agreement 承兑协议
" ]OROJGa acceptance for honour 参加承兑
v:n[H]K| acceptor 承兑人；接受人；受票人
Pz 0TAb acceptor for honour 参加承兑人
)JJF}m= accident insurance 意外保险
A2 $05a$% Accident Insurance Association of Hong Kong 香港意外保险公会
(6b0rqP F accident insurance scheme 意外保险计划
A4rkwM accident year basis 意外年度基准
Wfy+9"-;s accommodation 通融；贷款
}_('3C,Ba accommodation bill 通融票据；空头票据
2jxIr-a1G accommodation party 汇票代发人
C>SO d] account balance 帐户余额；帐户结余
e3?z^AUXm account book 帐簿
cIcu=U account collected in advance 预收款项
Ty#sY'% account current book 往来帐簿
S#< y_w% account of after-acquired property 事后取得的财产报告
X~SNkM account of defaulter 拖欠帐目
:Gew8G account payable 应付帐款
g's !\kr account payee only [A/C payee only] 只可转帐；存入收款人帐户
d8U<V<H< account receivable 应收帐款
? % A 2 account receivable report 应收帐款报表
iio-RT?! account statement 结单；帐单；会计财务报表
TKgN31 ` account title 帐户名称；会计科目
*z.r OY=
8 accountant's report 会计师报告
IW-|"5?9' Accountant's Report Rules 会计师报告规则
Kr;=4xg= accounting and auditing procedure 会计与审计程序；会计与核数程序
|o'r?" Accounting Arrangements 《会计安排》
<lLJf8OK accounting basis 会计基础
2e03m62* accounting by Official Receiver 破产管理署署长呈交的帐目
rm-;Z< Accounting Circular 《会计通告》
X(\L1 N accounting class 会计类别
:8HVq*itS accounting date 记帐日期；会计结算日期
pMAP/..+ 2 accounting for money 款项核算
_pDfP LlY& Accounting Officer 会计主任
29m$S 7[ accounting period 会计报告期；会计期
wNn=JzP accounting policy 会计政策；会计方针
$15H_X*! accounting practice 会计惯例
Nwe-7/Q accounting principle 会计准则
L ./c#b!{ accounting record 会计记录
&`m$Zzl;
accounting report 会计报告
]>Gi_20*. Accounting Services Branch [Treasury] 会计事务部〔库务署〕
WuFBt=% Accounting Society of China 中国会计学会
EU04U accounting statement 会计报表
E|+<m! accounting system 会计制度；会计系统
&U 7h9o H accounting transaction 会计事项；帐务交易
m l@% H accounting treatment 会计处理
>d
* `K accounting year 会计年度
m7C!}l]9 accretion 增值；添加
1uCF9P
ai accrual 应计项目；应累算数目
/wl] kGF accrual basis 应计制；权责发生制
+8x_f0 < accrual basis accounting 应计制会计；权责发生制会计
kFC * , accrue 应累算；应计
xI~A Z:m accrued benefit 应累算利益
+."cbqGP_q accrued charges 应计费用
E^br-{|{ accrued cumulative preference share dividend 应累算的累积优先股股息
~fb#/%SV accrued expenses 应累算费用
!c1M{klP accrued interest payable 应付利息；应计未付利息
S' kgpF"bm accrued interest receivable 应收利息；应计未收利息
9V[}#(f$ accrued right 累算权益
]!@=2kG4 accruing profit 应累算的利润
*Uj;a. accumulated fiscal reserve 累积财政储备
U zc p accumulated profit 累积利润；滚存溢利
LHXR7Fjc accumulated reserve 累积储备
6vR6=@(`> accumulation of surplus income 累积收益盈余
Yf~Kzv1]* acquired assets 既得资产
QB!_z4UJ_; acquisition 收购；购置；取得
Y:L[Iz95o acquisition cost 购置成本
,\c V,$ acquisition expenses 购置费用
DR:DXJc acquisition of 100% interest 收购全部股权
19c_=$mV acquisition of control 取得控制权
#;W4$ q acquisition of fixed assets 购置固定资产
*hJWuMfY, acquisition of shell “买壳”
]Y!Fz<-;P acquisition price 收购价
m'"H1~BW act of God 天灾
J:gC1g^ acting partner 执事合伙人
7 9@CO6 active market 买卖活跃的市场；交投畅旺的市场；旺市
eq(h {*rC active partner 积极参与的合伙人
a$Y{ut0t( active trading 交投活跃
~:o$}`mW actual circulation 实际流通
kWV k^ , actual cost 实际成本
w,vnpdT actual expenditure 实际开支；实际支出
b1jDbiH& actual income 实际入息；实际收入；实际收益
7 pQ 5`;P actual market 现货市场
q5= ,\S3= actual price 现货价；实际价格
unew
XHA actual profit 实际利润
VPuR4 p. actual quotation 实盘；实际价位；实际报价
czpu^BT;;T actual year basis 按实际年度计算
=_z o actuals 实货
A%HIfSzQBS actuarial investigation 精算调查
PpBptsb^|J actuarial principle 精算原则
Sw,*# 98 actuarial report 精算师报告
+6P[TqR Actuarial Society of Hong Kong 香港精算学会
!rAH@y.l actuarial valuation 精算师估值
B5vLV@>] actuary 精算师
T 4p}5ew' ad referendum agreement 暂定协议；有待覆核的协定
\G>C{v; ad valorem duty 从价税；按值征税
8h@ L_*Kr ad valorem duty system 从价税制
wv. " ad valorem fee 从价费
{ +w.Z,D" ad valorem tariff 从价关税
3en6 7l additional allowance 额外免税额
z,x
)Xx additional amount for unexpired risk 未过期风险的额外款额
y*{zX=]l< additional assessable profit 补加应评税利润
: i?6#_2IC additional assessment 补加评税
Q2r[^Z additional commitment 额外承担
d7[^p N additional commitment vote 额外承担拨款
{}k3nJfE additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
[r8[lk R additional dependent parent allowance 供养父母额外免税额
av|T|J/( additional provision 额外拨款
O ObAn^ bt additional stamp duty 附加印花税
!E?+1WDS0 additional tax 补加税罚款；补加税款
!Md6Lh%-w Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
ox&? `DO adjudged bankrupt 被裁定破产
(?R!y - adjudicated bankrupt 裁定破产人
so$(-4(E O adjudication fee 裁定费；评定印花税额手续费；评估契据费
Y * rujn{ adjudication of bankruptcy 裁定破产；宣告破产
Gt*K:KT=L adjudication of insolvency 裁定无力偿还债务
eT3!"+p-F adjusted actual 经调整的实数；调整后的实数
z{\tn.67 adjusted current assets 经调整的流动资产；调整后的流动资产
0>td[f adjusted figure 经调整的数字；调整后的数额
y,|2hrj/0E adjusted liabilities 经调整的负债；调整后的负债
d/OP+yzgZ adjusted loss 经调整的亏损；调整后的亏损
BQ Vro;#Jc 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
?Ce=h+l adjusted profit 经调整的利润；调整后的利润
G6a 2] adjusted surplus 经调整的盈余额；调整后的盈余额
lCp6Uk E adjusted value 经调整的价值；调整后的价值
P8By ~f32_ adjustment 调整；修订；理算〔保险〕
TY %zw6 #p adjustment centre 调剂中心
Y FJaf"?8g adjustment lag 调整过程的时间差距；调整时差
Q%d%Io \-t adjustment mechanism 调整机制
=-:%~n g adjustment of loss 亏损调整
6}I X{nQI adjustment process 调整过程；调整程序
{c_bNYoE adjustment range 调整幅度
Ly8=SIZ administered exchange rate 受管制汇率
dGO FSH Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
[>a3` 0M administration expenses 行政费用
$%DoLpE> administration fee 手续费；行政费
%\48hSe administration in bankruptcy 破产管理
*|W](id7e administration order 遗产管理令
%?].(
Lc administrator 管理人；遗产管理人
i;C` .+ administrator of the estate 遗产管理人
4PxP *j admission of debt 债项承认书
Ro9:kE G$ admission of proof 接纳债权证明
}YdC[b$j^ advance 放贷款项；垫付款项；预支款项；预付款项
Oo; ]j)z advance account 暂支帐目；预付款帐户
vi^ YtA advance compensation 预付补偿金
hGV_K" ~I0 advance from shareholder 股东垫款
PZqp;!:xz advance pending reimbursement 预支以待日后付还
.t G3g: advanced economy 先进经济体系
bLG7{qp advancement 预付；预付财产
V':A! advances warrant 垫款令
Sdmz (R advancing 贷出
'9WTz(0? adverse balance 逆差
q&>fKS nKs adverse exchange 逆汇
w%qnH e9 advertisement addressed to shareholders 在报章刊登的致股东通告
hmkb! ) advice for collection 托收通知书
n4dNGp7\` advice of drawing 提款通知书；汇票通知书
9Jh&C5\\ advice of payment 付款通知
0;><@{' Advisory Committee [Securities and Futures Commission]
8Snv, Lb`^ 谘询委员会〔证券及期货事务监察委员会〕
R_/;U&R Advisory Committee on Diversification 经济多元化谘询委员会
Pd&KAu|<` affidavit 誓章；遗产申报誓章
cKkH*0 B5 affidavit of no receipt 述明无收款的誓章
\\:%++} J affiliate 联号；联营公司；附属公司
yW'{Z]09 affiliated company 附属公司；联号；联营公司
P ah@d!%A affirmation [estate duty] 非宗教式宣誓〔遗产税〕
lG0CCOdQ affordability 负担能力
J61%a,es African Development Bank [AfDB] 非洲开发银行
9 8u@X:3 after-acquired property 事后取得的财产
tL;.vRx after-hours dealing 市后交易
|g}r after-tax profit 税后盈利；税后利润；税后溢利
iYT?6Y|+ agency agreement 代理协议
b`+yNf agency expenses 代理机构的开支
t^MTR6y+8 agency fee 代理费
vd#)+ Agency Law 《代理法》
bi}aVtG~z agent 代理人；承销人
p%*s3E1.D agent of company 公司代理人
L3 oL>r'| agent's fee 代理人费；经纪费
>>J$`0kM* aggregate 总计；总数；总体数字
~fD\=- S1 aggregate amount 总款额；总额
R- >~MLeK] aggregate assets and liabilities 总体资产与负债
9O&gR46. aggregate at constant price 按固定价格计算的总体数字
g$e|y#Ic$ aggregate demand 总需求
Q]=/e7 aggregate gross position 总持仓量
!l#aq\:}~e aggregate limit 总限额
fWA# n aggregate of salaries tax 合计薪俸税
,\
1X\ aggregate performance 总体表现；总体业绩
d:>^]5cE& aggregate supply 总体供应
~v\
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>%`SXB& 9 aggregate total 整体总额
rZ(#t{]=! aggregate value 总值；合计价值
>ryA:TO{ aggregated basis 合计基准
6e \?%,H aggregated net chargeable income 合计应课税入息实额
)b]!IP3 aggregation 合并计算；合计；总和
Z}0{FwW"4 aggregation of incomes of husband and wife 夫妇入息合并计算
{_(R?V]w, aggregation of property 财产的总和
2>X yrG agio 差价；贴水
"9[2vdSX 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》
j<!dpt Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
H~JgZ pw 《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》
UZFs ]z!,k Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
.53 M! 《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》
5!'1; GLs Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
M1/(Xla3 《香港政府和大韩民国政府关于相互促进和保护投资协定》
$ s1/Rmw agreement for a settlement 授产协议
<L8FI78[* agreement for assignment 转让协议
`'iO+/;GY agreement for sale 售卖协议；买卖协议
.' 66]QW agreement for sale and purchase 买卖协议
u!~kmIa4 agreement for the payment of interest 支付利息协议
PJm@fK(j agreement for the repayment of money 还款协议
3r[F1z2B agreement of reinsurance 再保险协议
Ii}{{1N6 Agricultural Bank of China 中国农业银行
Q'^'G>MBJ air passenger departure tax 飞机乘客离境税
))d qC l Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
I&i6-xp airport tax 机场税
;TDvk ]: alcohol duty 酒精税
rkWy3X{%2< alienation 让与；让渡；转让
MaPhG<? alimony 生活费；赡养费
`x?_yogPM All Ordinaries Index [AOI] 所有普通股指数
I _Lm[ all risks 全险；综合险
&m36h`tM All Sales Record for Stock Market 《股票市场成交报告》
D,p 2MBr Allied Capital Resources Limited 新联财务有限公司
fO5L[U^` all-items index [Consumer Price Index] 总指数〔消费物价指数〕
5ad@}7& allocation letter 拨款信件
%}N01P|X> allocation of fund 分配款项；预留款项
3TjyKB *! allocation of profit 利润分配；溢利分配
%LHt {:9. allocation warrant 拨款令
lz>.mXdx allotment 分配；配股
wO!>kc< allotment notice 股份配售通知；配股通知
Z3wdk6%:} allotment of shares 股份分配
lUq `t K8 allowable 可获宽免；免税的
>\'}&oi allowable business loss 可扣除的营业亏损
$!p2Kf>/Q allowable expenses 可扣税的支出
U74L:&y LI allowance 免税额；津贴；备抵；准备金
L?a4>uVY allowance for debts 债项的免税额
G4f%=Z allowance for depreciation by wear and tear 耗损折旧免税额
HD}3mP allowance for funeral expenses 殡殓费的免税额
wOl]N2< allowance for inflation 为通货膨胀而预留的款项；通胀准备金
f87lm *wZ allowance for repairs and outgoings 修葺及支出方面的免税额
p-%m/d? allowance to debtor 给债务人的津贴
g6q67m<h alteration of capital 资本更改
]~m2#g% alternate trustee 候补受托人
'A#l$pJp7 amalgamation 合并
M7AUY#) ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
gG46hO-M%x ambit of charges 征税范围；收费范围
R<8! lQ4s amended valuation 经修订的估值
OQsF$% * American Commodities Exchange 美国商品交易所
>Co5_sCe American Express Bank Limited 美国运通银行
;e ^`r;] American Stock Exchange 美国证券交易所
iD!]I$ amortization 摊销
2-u9% amount due from banks 存放银行同业的款项
Bf6\KI< V2 amount due from banks abroad 存放海外银行同业的款项
'uF"O"* amount due from holding companies 控股公司欠款
E`UEl$ ($ amount due from local banks 存放本港银行同业的款项
nOUF<DNQ amount due to banks 银行同业的存款
!\1Pu| amount due to banks abroad 海外银行同业的存款
O<qo%fP amount due to holding companies 控股公司存款
6y)NH 8l7 amount due to local banks 本港银行同业的存款
5!d'RBO amount due to outport banks 外埠银行同业的存款
%3 $EV}dp amount for note issue 发行纸币的款额
#j${R ={ amount of bond 担保契据的款额
C?VNkBJ>\ amount of consideration 代价款额
d} ]jw4 amount of contribution 供款数额
Qw/H7fvh& amount of indebtedness 负债款额
Q2 !vO4!<N amount of principal of the loan 贷款本金额
>[gN QJ6 amount of rates chargeable 应征差饷数额
gLPgh%B4 amount of share capital 股本额
[e`6gGO amount of sums assured 承保款额
THDyb9_g amount of variation 变动幅度
dht*1i3v amount of vote 拨款数额
U_C 1GT-| amount payable 应付款额
ioS(;2F amount receivable 应收款额
RE75TqYW Amsterdam Stock Exchange 阿姆斯特丹证券交易所
[>U =P` analysis 分析
NYp46; ancillary risk 附属风险
3 n=ftkI annual account 周年帐目；周年帐目报表；年度决算；年结
.uu[MzMIu annual accounting date 年结日期
=LMM ]'no, annual allowance 每年免税额；年积金；年度津贴；年津
S -KHot ? annual balance 年度余额
la[>C:8IG annual disposable income 每年可动用收入
dn@_\5 annual estimates 周年预算
"~/O>.p annual fee 年费
$23dcC*hI annual general meeting 周年大会
$|bdeQPr\ annual growth rate 年增率；每年增长率
:Z5Twb3h annual long-term supplement 长期个案每年补助金
xc6A&b>jI annual pensionable emolument 可供计算退休金的年薪
5\eM3w'd annual report 年报
; )J\k2 Annual Report on the Consumer Price Index 《消费物价指数年报》
nf9NJ_8}4H annual return 周年报表；周年申报表；每年报税表格
16R0#Q/{+* Annual Return Rules 《周年报表规则》
V'&`JZK6 annual review of consumer prices 每年消费物价回顾
.=<<b| annual roll-forward basis 逐年延展方式
$fl+l5?9 annual salary 年薪
a EmL f annual statement 年度报表；年度决算表
,f W%Qv Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
C {8(ew annuitant 年金受益人
z1 P=P%F annuity 年金
rRzc"W}K+ annuity contract 年金合约
As-xO~ + annuity on human life 人寿年金
C;NG#4;' antecedent debt 先前的债项
-7:_Dy ante-dated cheque 倒填日期支票
(S1Co&S X anticipated expenditure 预期开支
C( kIj anticipated net profit 预期纯利
Z.
G<' anticipated revenue 预期收入
wxSJ anti-inflation measure 反通货膨胀措施
E+e:UBeUV anti-inflationary stance 反通货膨胀立场
_Kf8,|+ apparent deficit 表面赤字
e.jbFSnA apparent financial solvency 表面偿债能力
V+&C_PyC apparent partner 表面合伙人
~V6wcXd application for personal assessment 个人入息课税申请书
n(tx '&U"R application of fund 资金应用
L:E?tR}H application to release as liquidator and to destruct the books of accounts and documents
eT6T@C]( 申请免除清盘人职务及毁灭帐簿与文件
_/`H<@B_U appointed actuary 委任精算师
q,v)X appointed auditor 委任核数师；委任审计师
9S]]KE Gn4 appointed trustee 委任的受托人
Cmj+>$')0 appointer 委任人
n!$zO{P apportioned pro rata 按比例分摊
A9\(vxxOpC apportionment 分配；分摊
W 2.Ap Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
o-_H+p6a apportionment formula 分摊方程式
7 F @#6 apportionment of estate duty 遗产税的分摊
tzV^.QWm appraisal 估价；评估
9B<aYp) appreciable growth 可观增长
&Y3 r'" appreciable impact 显着影响
OT{cP3;0*o appreciable increase 可观增长
!ZrU@T appreciation 增值；升值
R7ze~[oF appreciation against other currencies 相对其他货币升值
J_rb 3 appreciation of the exchange value of Hong Kong dollar 港元汇值上升
I$HO[Z! appreciation tax 增值税
? 0J&U4 appropriation 拨款；拨用；拨付
!$L~/<&0g appropriation account 拨款帐目
FH7h ?!|t Appropriation Bill 拨款法案
ee\QK,Q V appropriation-in-aid system 补助拨款办法
#$0*Gd-N approved assets 核准资产
-"~XI~a@Wo approved basket stock 认可一篮子证券
{7Q)2N C approved budget 核准预算
b:t|9 FE% approved charitable donation 认可慈善捐款
j;SK{Oq approved charitable institution 认可慈善机构
,A9_xdv5 approved currency 核准货币；认可货币
'
>R?8Y approved estimates 核准预算
[H5BIM@{ approved estimates of expenditure 核准开支预算
PED V9u[A approved overseas insurer 核准海外保险人
>PmnR>x-rj approved overseas trust company 核准海外信托公司
S";c7s approved pooled investment fund 核准汇集投资基金
7X`]}z4g approved provident fund scheme 认可公积金计划
!THa?U; approved provision 核准拨款
RB Og;EJ approved redeemable share 核准可赎回股份
iV2v<ap.n approved regional stock 认可地区性证券
!\Vc#dslt approved retirement scheme 认可退休金计划
& \ $~ approved subordinated loan 核准附属贷款
)wyC8` &- arbitrage 套戥；套汇；套利
-"uOh,G} arbitrageur 套戥者；套汇者
*r(Qy0( arbitrary amount 临时款项
{U"=}j( arrangement 措施；安排；协定
HP2J`> oo arrears 欠款
!hWS%m@ arrears of pay 欠付薪酬
yB2 }[ 1 arrears of revenue 逾期未收税款；逾期未收的帐项
WiiAIv& articles of association 组织章程；组织细则；组织章程细则
*!m(oP Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
u1; sH{YK> ascertainment of profit 确定利润
45A|KaVpg "Asia Clear" “亚洲结算系统”
eY\w ?pT2 Asia Commercial Bank Ltd. 亚洲商业银行有限公司
x|`BF%e/v Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
t 0.71( Asian Development Fund [ADF] 亚洲发展基金
PT39VI
= Asian dollar bond 亚洲美元债券
)0?u_Z]w9 Asian dollar market 亚洲美元市场
-]<<}@N F Asian dollar rate 亚洲美元利率
z9Nial`p Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
8h,=yAn5 Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
+; / s0 asked price 沽盘；喊价；索价；卖方报价
8/T[dn assessable income 应评税入息
;u;_ \k<qK assessable loss 应评税亏损
7_ s7 ); assessable profit 应评税利润
\=uD)9 V assessable value 应评税值
YHzP/&0 assessed profit 估定利润
&lnM
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$O_{cSKg7 assessment 评税；评定；估价；评税单
Pl\ NzB,` assessment number 评税编号；估价编号
Ruv`yfQ assessment of additional tax 补加税评税
)~-r&Q5d assessment of performance 业绩评估；实绩评价
O-&^;]ieJ Assessor 评税主任
%f 5c,} asset price bubbles 资产价格泡沫
@Y !Jm asset-backed securities 具资产保证的证券
ek 1<9" y assets accretion 资产增值
46 U*70 assets and liabilities 资产与负债
RQYD#4| assets betterment statement 资产递增表；资产改进表
o1R:1!"2 assets lending 实物放款；有抵押贷款
c2Wp 8l assets of the company passing on the death 死者去世时转移的公司资产
tUi@'%> =5 assets pledged as security for liabilities 用作负债抵押的资产
bT15jNa assets portfolio 资产投资组合
u0F{.fe assets price 资产价格
MO%+rf0~w assets quality 资产质素
9#E)H?`g assets realization 资产变现
|[!7^tU* assets refinancing arrangement 资产再集资安排
5Nl?Km~ assets securitization 资产证券化
<w3_EO assets situated outside Hong Kong 在香港以外地方的资产
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<H]s) assets stripping 削减资产；拆卖资产
Q zp!)i assets value 资产值
RQ;w$I\ assignee 承让人
$ Y M( NC assignment 转让；转让书；转让契
C#n.hgo>I assignment of interest 权益转让
tMH 2 assignment of letters patent and trade mark 专利证书及商标转让
xnxNc5$oE assignment of property 物业转让；物业转让书
@,m 7%, assignment right 转让权
B#r"|x# [ assignor 转让人
J e 4hQJ<h associate 有联系的人；有关连人士；相联者；合伙人；联系人
o .( Gja4 Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
; )FmN[ associate member 附属会员
-"rANP-UI associated body corporate 相联法人团体
^hcK& associated company 相联公司；联属公司
'^`iF,rg associated corporation 相联法团
wZVLpF+7 Association of Chartered Certified Accountants [ACCA] [United Kingdom]
XT?wCb41R 公认会计师公会〔英国〕
Clb7=@f Association of Futures Exchange Brokers 香港期货经纪协会
Y`." =8R~ Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
P9W?sPnC5 association of underwriters 承保人组织
t;`ULp ~& assumption of control 接管
/ke[nr assurance 担保；保险；转易；转易书
Z7> Nd$E{ assurance of interest 权益的转易
g}d[j
I9 at 19XX price 按一九ＸＸ年价格计算
3wg 1wl| at a discount 按赔价计算；按贴水价格计算；打折扣
PD~vq ^@Q at a premium 按溢价计算；按升水价格计算
s|I$c;> at call 通知付款；按通知
CEAmb [h at constant market price 按固定市价计算
vNju|=Lo at constant price 按固定价格计算
9_O6Sl at cost 按成本计算
|w{C!Q 8l at current market price 按当时市价计算；按现时市价计算
CB#B!;I8v at current price 按当时价格计算；按现时价格计算
L;W FHIE at factor cost 按要素成本计算；按生产要素成本计算
0BH-kr at money-of-the-day price 按付款当日价格计算
(/FG#D. at or better 按指定或较佳价位〔买卖指令〕
7A lL,&+ at par 按面值计算；平价
qh+&Z x~ at sight 见票即付
EQ.K+d*K][ at the close 按收市盘
P *&Cght>0 at the opening 按开市盘
my0iE: attestation 见证；见证条款
bFSs{\ zE at-the-money option 平价期权
\OXQ%J2v attorney 受权人；受托代表人
gVrfZ&XF84 attornment 新拥有人承认书
AiB] A} attributable profit 可归属利润
yy+:x/(N[ attributable share value 可归属股份价值
n5z|@I`S_ Auckland Stock Exchange 奥克兰证券交易所
{$#88Qa\- auction 拍卖
U9K'O !i> auctioneer 拍卖商
mZG n:f}= audit 审计；核数
m>RtKCtP Audit Commission 审计署
WZTAXOw Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
o+.ySSBl+ 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〕
r`\@Fv,&# audit review 帐目审查
|>O Bpb Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
3.1%L"r[) audited account 审计帐目；经审计的帐目
v^)B [e! audited annual account 经审计的周年帐目
yZ N~A: audited balance sheet 经审计的资产负债表
(>A Q\ auditor 核数师；核数主任；审计师
/4N ?v. jf auditor's certificate 核数师证明书；审计师证明书
1xu~@v 60 auditor's report 核数师报告；审计师报告
&er,Wyc( Aussie bond 澳元债券
-2(?O`tZ austerity budget 紧缩预算
c2Exga_ Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
/]U;7) Australia All Ordinaries Index 澳洲所有普通股票指数
<LzxnTx= Australian Dollar [AUD] 澳元
p<z eaf0W Australian Options Market 澳大利亚期权市场
8&nb@l Australian Securities Commission 澳洲证券事务监察委员会
{9X mFa Australian Society of Certified Practising Accountants 澳洲执业会计师公会
oe |8 Australian Stock Exchange 澳大利亚证券交易所
.YWkFT lZ+ Austrian Schilling [ATS] 奥地利先令
>rJ**y authentication 认证；鉴证
q]?)c authority to purchase 委托购买证；委购书
a
9{:ot8, authorization 认可；核准；授权；授权书
^b| I^TN0 authorization by direction 指示授权
U{/fY/kq authorization by instruction 指令授权
i7Cuc+ j8 authorization by warrant 令状授权
cy)-Rfg authorization of unit trust 单位信托的认可
6yO5{. _M authorized agent 指定代理人
F" M authorized capital 法定资本
cTS.yN({G authorized clerk 出市员
dJ#go*Gn authorized dealer 认可交易商
Sc#3<nVg authorized financial institution 认可财务机构
M@P% k`6C authorized fund 认可基金
?{jey_]M authorized fund house 获授权的基金公司；认可基金公司
/zb/ am1# authorized institution 认可机构
S,ea[$_ authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
)Q RT/, ;c authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
lM}-'8tt? authorized insurer 获授权保险人；获认可承保人
nlI3|5 authorized investment 特准投资项目
Z^z{,
u;! authorized person 获授权人
7(uz*~Z?`0 authorized representative 获授权代表
y.}{KQ"a* authorized share capital 法定股本
# ACT&J automated quotation system 自动报价系统
dP(.l}O Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
9<&M~(dwT4 自动交易系统〔香港期货交易所有限公司〕
('Qq"cn# automatic adjustment mechanism 自动调整机制
]jC{o,?s automatic adjustment system 自动调整系统
Dr:M~r'6 Automatic Clearing House 自动票据交换所
`/`iLso& - automatic exchange rates accumulation system 自动化汇率累集系统
|59)6/i Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
E : dN) automatic teller machine [ATM] 自动柜员机
+Ugy=678Tr autopay 自动转帐
m;\nMdn available assets 可用资产
F' OO{nF available fiscal reserve 现存财政储备
O39 available profit 可用利润
fM7B<eB Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
8a`3eM~?[ average 平均；平均数；海损
[Z"Z5e` average basic salary 平均基本薪金
?bt;i>O\ average consumer expenditure 平均消费开支；一般消费开支
~3M8"}X;L average cost 平均成本
@&`^#pok average cost of land production 增辟土地平均成本
w8R7Ksn( average daily turnover 平均每日成交额
\8!CKnfs average daily wage rate 平均每日工资率
2uN3:_w average expenditure pattern 平均开支模式
egSs =\ average growth rate 平均增长率
|LZ{kD| average net fixed assets 固定资产平均净值
>r 7PK45.K average of relatives 相对价格平均数
f S/:OnH average price 平均价格
Zi+F IQ( average propensity to consume 平均消费倾向；一般消费倾向
gaz",kK< average propensity to save 平均储蓄倾向；一般储蓄倾向
`^[Tu 1 average rate 平均率
*]NfT}} average revenue 平均收入；平均收益
7g N;9pc$ average stock 平均库存；平均存货
9aLd!P uTN average yearly rent 平均年租
&V$cwB avoidance of double taxation 避免双重课税
>'W,8F avoidance of tax 避税
