A:
y6tzmyg A share Ａ股；甲类股份
2.6%?E] abatement of tax 减税；减扣免税额
Xi`K`Cu+ ABN AMRO Bank N.V. 荷兰银行
[ h20y above-the-line expenditure 线上项目支出；经常预算支出
-E_lwK above-the-line receipt 线上项目收入；经常预算收入
` MtI>x
c ABSA Asia Limited 南非联合亚洲有限公司
]Z%9l ( absolute change 绝对数值变更
~Qj f-| absolute expenditure 实际开支
7:'7EqM absolute guideline figure 绝对准则数字
V'y,{YpP absolute interest 绝对权益
2;N)>[3*J absolute order of discharge 绝对破产解除令
6'+;5 M! absolute profit margin 绝对利润幅度
C,$$bmS = absolute value 实值；绝对值
Q^=drNV absolutely vested interest 绝对既得权益
x-0S-1M absorbed cost 已吸收成本；已分摊成本
cC@B\Q absorption 吸收；分摊；合并
k4Ed 7T- absorption rate 吸收率；摊配率；分摊率
<RQ\nU ACB Finance Limited 亚洲商业财务有限公司
`{ BY
{ acceptable form of reciprocity 合理的互惠条件
= rDoXm acceptable rate 适当利率；适当汇率
*m$P17/C acceptance agreement 承兑协议
H]2c w{2 acceptance for honour 参加承兑
jinDKJ,n; acceptor 承兑人；接受人；受票人
ha_ &U@w acceptor for honour 参加承兑人
#_) <~ accident insurance 意外保险
QEo
i9@3 Accident Insurance Association of Hong Kong 香港意外保险公会
?QuD:v ck accident insurance scheme 意外保险计划
. AJ(nJ) accident year basis 意外年度基准
uEqL Dg accommodation 通融；贷款
NVqJN$z accommodation bill 通融票据；空头票据
;Gf,$dbWn accommodation party 汇票代发人
3Q'Q %2 account balance 帐户余额；帐户结余
Te&F2`vo account book 帐簿
fHK`u' account collected in advance 预收款项
t;g= @o9YA account current book 往来帐簿
<49Gsm &0 account of after-acquired property 事后取得的财产报告
M}Sn$h_ account of defaulter 拖欠帐目
{uVv o=3 account payable 应付帐款
l!z)gto account payee only [A/C payee only] 只可转帐；存入收款人帐户
|Et8FR3[m account receivable 应收帐款
\/E+nn\) account receivable report 应收帐款报表
M'gw-^( account statement 结单；帐单；会计财务报表
Xtv^q> ! account title 帐户名称；会计科目
M:&g5y& accountant's report 会计师报告
RlJt+lnV Accountant's Report Rules 会计师报告规则
A|3'9iL{9 accounting and auditing procedure 会计与审计程序；会计与核数程序
!>gi9z, Accounting Arrangements 《会计安排》
J${'?!N accounting basis 会计基础
Yn!)('FdT! accounting by Official Receiver 破产管理署署长呈交的帐目
c8' a<<sj Accounting Circular 《会计通告》
l0hcNEj{W accounting class 会计类别
w"?H4 accounting date 记帐日期；会计结算日期
yb{ud accounting for money 款项核算
1n HQ)od Accounting Officer 会计主任
BllS3I }V accounting period 会计报告期；会计期
=z _.R E accounting policy 会计政策；会计方针
`r?xo7 accounting practice 会计惯例
z u53m Z accounting principle 会计准则
AP1Eiv<Hub accounting record 会计记录
"'Bx<FA accounting report 会计报告
"N'|N., Accounting Services Branch [Treasury] 会计事务部〔库务署〕
prJ]u H, Accounting Society of China 中国会计学会
xLID @9Hbu accounting statement 会计报表
\v|nRn,`- accounting system 会计制度；会计系统
|]s/NNU accounting transaction 会计事项；帐务交易
PHZ+u@AA6@ accounting treatment 会计处理
{,V .IDs8[ accounting year 会计年度
0^?:Zds accretion 增值；添加
U7GgGMw accrual 应计项目；应累算数目
L-J 7z+{ accrual basis 应计制；权责发生制
`cu W^/c accrual basis accounting 应计制会计；权责发生制会计
%9
k Ol accrue 应累算；应计
t}$WP&XRG< accrued benefit 应累算利益
~<
~PaP$=\ accrued charges 应计费用
uO=yQ& accrued cumulative preference share dividend 应累算的累积优先股股息
=~qQ?;o n accrued expenses 应累算费用
{w/{)B nPG accrued interest payable 应付利息；应计未付利息
#J4{W84B accrued interest receivable 应收利息；应计未收利息
W|C>X=zTi accrued right 累算权益
^r4@C2#vzJ accruing profit 应累算的利润
\PHbJN:BI accumulated fiscal reserve 累积财政储备
SQ$|s%)oB accumulated profit 累积利润；滚存溢利
c*fMWtPp accumulated reserve 累积储备
'MF|(` accumulation of surplus income 累积收益盈余
F?h{IH
f acquired assets 既得资产
{0~ Sj% Ze acquisition 收购；购置；取得
}K<% h acquisition cost 购置成本
..Q$q2. acquisition expenses 购置费用
)1E[CIaXK acquisition of 100% interest 收购全部股权
\W%Aeg*c acquisition of control 取得控制权
l:' 0 acquisition of fixed assets 购置固定资产
,q[aV 6kO acquisition of shell “买壳”
\&[Jtv * acquisition price 收购价
c4\Nuy
act of God 天灾
abs\Ku9 acting partner 执事合伙人
H@-txO1`:: active market 买卖活跃的市场；交投畅旺的市场；旺市
g3fxf( iY( active partner 积极参与的合伙人
no~Yet+<" active trading 交投活跃
6A$
Y]u actual circulation 实际流通
jFE1k ( 2e actual cost 实际成本
{DP% =4 actual expenditure 实际开支；实际支出
"`va_Mk actual income 实际入息；实际收入；实际收益
O{P@fv%~(o actual market 现货市场
3c%dE rch actual price 现货价；实际价格
`lI(SS]w actual profit 实际利润
1]DPy+ actual quotation 实盘；实际价位；实际报价
Oq[2<ept actual year basis 按实际年度计算
cu~dbv6H actuals 实货
Ll2yJ
.C4 actuarial investigation 精算调查
"xr=:[n[ actuarial principle 精算原则
-XuRQ_)nG actuarial report 精算师报告
.zm/GtOV@ Actuarial Society of Hong Kong 香港精算学会
M/Twtq-`H actuarial valuation 精算师估值
ON.1'Wk? actuary 精算师
!L| }/u3v ad referendum agreement 暂定协议；有待覆核的协定
pgp@Zw)r)k ad valorem duty 从价税；按值征税
%1\MW+ ad valorem duty system 从价税制
"W"2 Y( ad valorem fee 从价费
\ytF@"7 ad valorem tariff 从价关税
F\K&$5J{p additional allowance 额外免税额
t @ _MWF additional amount for unexpired risk 未过期风险的额外款额
W##~gq Z/ additional assessable profit 补加应评税利润
U3oMY{{E J additional assessment 补加评税
3zr95$Mt additional commitment 额外承担
W`vgH/lSnZ additional commitment vote 额外承担拨款
u lA|| additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
per$%;5E" additional dependent parent allowance 供养父母额外免税额
g`n5-D@3 additional provision 额外拨款
< 2 mbR additional stamp duty 附加印花税
K[j~htC{I" additional tax 补加税罚款；补加税款
ktEdbALK Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
@7}]\}SR adjudged bankrupt 被裁定破产
neLQ>WT
L adjudicated bankrupt 裁定破产人
^KlW"2: adjudication fee 裁定费；评定印花税额手续费；评估契据费
NKy Ksu
adjudication of bankruptcy 裁定破产；宣告破产
"ZHA.M]` adjudication of insolvency 裁定无力偿还债务
l- mt{2 adjusted actual 经调整的实数；调整后的实数
1xf
Pe# adjusted current assets 经调整的流动资产；调整后的流动资产
)XFaVkQ} adjusted figure 经调整的数字；调整后的数额
I1Jhvyd?$ adjusted liabilities 经调整的负债；调整后的负债
6F e$'TP adjusted loss 经调整的亏损；调整后的亏损
<< XWL: adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
i 6DcLE adjusted profit 经调整的利润；调整后的利润
_ Vo35kA adjusted surplus 经调整的盈余额；调整后的盈余额
g )L?C'BG adjusted value 经调整的价值；调整后的价值
ZcQ@%XY3~ adjustment 调整；修订；理算〔保险〕
*)8!~Hs adjustment centre 调剂中心
4?u<i=i adjustment lag 调整过程的时间差距；调整时差
w4<n =k adjustment mechanism 调整机制
>Q-"-X1 adjustment of loss 亏损调整
l,lfkm adjustment process 调整过程；调整程序
CRh.1- adjustment range 调整幅度
V_Xq&!HN[ administered exchange rate 受管制汇率
T {![a{ Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
CI8bHY$ administration expenses 行政费用
9&O7 F}VP2 administration fee 手续费；行政费
N B.s2I7 administration in bankruptcy 破产管理
phc9esz administration order 遗产管理令
Y9w^F_relL administrator 管理人；遗产管理人
nf2[hx@=U administrator of the estate 遗产管理人
@ 5,Xr`] admission of debt 债项承认书
l |Y?]LNr admission of proof 接纳债权证明
"C~Zl&3 advance 放贷款项；垫付款项；预支款项；预付款项
LJ{P93aq`^ advance account 暂支帐目；预付款帐户
6!|/(~ advance compensation 预付补偿金
oNFvRb2Rd advance from shareholder 股东垫款
)J>-;EYb8 advance pending reimbursement 预支以待日后付还
NGs@z^&V advanced economy 先进经济体系
"oLY";0(= advancement 预付；预付财产
fgW>~m.W advances warrant 垫款令
g~v>{F+u advancing 贷出
-"} mmTa*< adverse balance 逆差
7,IH7l|G adverse exchange 逆汇
wj$WE3Y advertisement addressed to shareholders 在报章刊登的致股东通告
n ]< >$ advice for collection 托收通知书
JO =kfWW advice of drawing 提款通知书；汇票通知书
lm bC2\GT advice of payment 付款通知
6%\&m|S Advisory Committee [Securities and Futures Commission]
Js0h lWu 谘询委员会〔证券及期货事务监察委员会〕
n%&+yg Advisory Committee on Diversification 经济多元化谘询委员会
>J['so2Bf affidavit 誓章；遗产申报誓章
s+@`Z*B5 affidavit of no receipt 述明无收款的誓章
&~&n Jr affiliate 联号；联营公司；附属公司
?(2^lH~6h affiliated company 附属公司；联号；联营公司
Q G8X{' affirmation [estate duty] 非宗教式宣誓〔遗产税〕
*,y .%`o affordability 负担能力
7@u:F?c African Development Bank [AfDB] 非洲开发银行
8Ben}j)H after-acquired property 事后取得的财产
=P)H3|AdIm after-hours dealing 市后交易
8;q2W
F{AX after-tax profit 税后盈利；税后利润；税后溢利
C9Xj)5k@R agency agreement 代理协议
6 66f;h agency expenses 代理机构的开支
+hL%8CVU M agency fee 代理费
=*'K'e>P3 Agency Law 《代理法》
zv>7;En3 agent 代理人；承销人
T 8US` MZ agent of company 公司代理人
`F,*NESv agent's fee 代理人费；经纪费
Jr.4Y>;}e3 aggregate 总计；总数；总体数字
LR:meCOI aggregate amount 总款额；总额
&Z%|H>+;T aggregate assets and liabilities 总体资产与负债
tjWf`#tH>H aggregate at constant price 按固定价格计算的总体数字
oRZ--1oR_ aggregate demand 总需求
IM 8lA aggregate gross position 总持仓量
RS9m AeX4h aggregate limit 总限额
7:P+ S%ZL aggregate of salaries tax 合计薪俸税
qf?X:9Wt aggregate performance 总体表现；总体业绩
Ns#R`WG) aggregate supply 总体供应
UWIw/(Mv/] aggregate surplus 总盈余
l0@+ &Xj aggregate total 整体总额
d>k"#| aggregate value 总值；合计价值
>oasA2S aggregated basis 合计基准
t{g7 : A aggregated net chargeable income 合计应课税入息实额
+-d)/h.7 aggregation 合并计算；合计；总和
96]!*} aggregation of incomes of husband and wife 夫妇入息合并计算
3{ FUFx aggregation of property 财产的总和
En:/{~9{ F agio 差价；贴水
|9x H9@^f 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》
KL^hYjC Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
'\4 @ 《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》
0sGAC Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
9LK<u $C 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
[" } Yp Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
vq;_x 《香港政府和大韩民国政府关于相互促进和保护投资协定》
J{qpGRQNa agreement for a settlement 授产协议
m)oGeD( ! agreement for assignment 转让协议
G~FAChI8![ agreement for sale 售卖协议；买卖协议
sUTfY|<7| agreement for sale and purchase 买卖协议
*-lw2M9V agreement for the payment of interest 支付利息协议
"&{s E RYY agreement for the repayment of money 还款协议
am(jmf:: agreement of reinsurance 再保险协议
]<g`rR7} Agricultural Bank of China 中国农业银行
t /Y)% N air passenger departure tax 飞机乘客离境税
xa]e9u% Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
['#3GJz- airport tax 机场税
)DwHLaLW alcohol duty 酒精税
@yxF/eeEy+ alienation 让与；让渡；转让
8D5v'[j- alimony 生活费；赡养费
0k):OVfm= All Ordinaries Index [AOI] 所有普通股指数
:o=a@Rqx all risks 全险；综合险
TW)~&;1l All Sales Record for Stock Market 《股票市场成交报告》
kD{qW=Lpn Allied Capital Resources Limited 新联财务有限公司
_=ziw|zI all-items index [Consumer Price Index] 总指数〔消费物价指数〕
>xK!J?!K allocation letter 拨款信件
p8_
CY[U allocation of fund 分配款项；预留款项
y~ -dQ7r allocation of profit 利润分配；溢利分配
Yj#4{2A allocation warrant 拨款令
|a{~Im z{ allotment 分配；配股
g k Rbb
allotment notice 股份配售通知；配股通知
J%SuiT$L&Y allotment of shares 股份分配
qEy]Rc% allowable 可获宽免；免税的
;rjd?r allowable business loss 可扣除的营业亏损
]^c]* O[8 allowable expenses 可扣税的支出
'pQ\ BH allowance 免税额；津贴；备抵；准备金
wD|I^y; allowance for debts 债项的免税额
=lG/A[66 allowance for depreciation by wear and tear 耗损折旧免税额
{(j1#9 +9 allowance for funeral expenses 殡殓费的免税额
=*Ru 2 allowance for inflation 为通货膨胀而预留的款项；通胀准备金
H% ^j yGS allowance for repairs and outgoings 修葺及支出方面的免税额
c$AwJhl^] allowance to debtor 给债务人的津贴
Jh!'" 7 alteration of capital 资本更改
pon0!\ZT= alternate trustee 候补受托人
wr{ [4$O amalgamation 合并
K! e 51P ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
Ubf@"B ambit of charges 征税范围；收费范围
'3eL ^Aq amended valuation 经修订的估值
Z&[_8Y5j American Commodities Exchange 美国商品交易所
;f l3'.S[ American Express Bank Limited 美国运通银行
2uy<wJE > American Stock Exchange 美国证券交易所
ocDAg<wo amortization 摊销
]46#u=y~3 amount due from banks 存放银行同业的款项
k< i#agq amount due from banks abroad 存放海外银行同业的款项
LktH*ePO amount due from holding companies 控股公司欠款
NpN-''B\ amount due from local banks 存放本港银行同业的款项
>2[nTfS amount due to banks 银行同业的存款
Vb$4'K ' amount due to banks abroad 海外银行同业的存款
l0G sY.~, amount due to holding companies 控股公司存款
R!2oj_ amount due to local banks 本港银行同业的存款
=&YhA}l\O amount due to outport banks 外埠银行同业的存款
.sE5 QRVc amount for note issue 发行纸币的款额
Q( g&/O amount of bond 担保契据的款额
m\xlSNW'q amount of consideration 代价款额
s6+`cC4 amount of contribution 供款数额
ro`2IE> amount of indebtedness 负债款额
-lDAxp6p amount of principal of the loan 贷款本金额
uqFY a bU amount of rates chargeable 应征差饷数额
bz4TbGg] amount of share capital 股本额
{j!+\neL amount of sums assured 承保款额
qrxn%#\XP amount of variation 变动幅度
oasEG6OI8 amount of vote 拨款数额
Eu)(@,]w e amount payable 应付款额
yK" T5^o amount receivable 应收款额
M# a1ev Amsterdam Stock Exchange 阿姆斯特丹证券交易所
1xsIM'& analysis 分析
s%xhT ancillary risk 附属风险
e_Un:r@) annual account 周年帐目；周年帐目报表；年度决算；年结
@?E|]H!S] annual accounting date 年结日期
lS!uL9t. annual allowance 每年免税额；年积金；年度津贴；年津
%{*)-_M annual balance 年度余额
.lE7v -e annual disposable income 每年可动用收入
IqrT@jgN- annual estimates 周年预算
z [9f annual fee 年费
'#P g:v_ annual general meeting 周年大会
/.>8e%) annual growth rate 年增率；每年增长率
{ M& Vh] annual long-term supplement 长期个案每年补助金
"2
"gTS annual pensionable emolument 可供计算退休金的年薪
;(I')[R " annual report 年报
,UE>@;] Annual Report on the Consumer Price Index 《消费物价指数年报》
4k4 d% annual return 周年报表；周年申报表；每年报税表格
H4 {C iZ Annual Return Rules 《周年报表规则》
-H-:b7 annual review of consumer prices 每年消费物价回顾
tQSJ"Q annual roll-forward basis 逐年延展方式
>u R0 Xs;V annual salary 年薪
=QQTHL{3 annual statement 年度报表；年度决算表
%S9YjMR@ Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
+ 2?=W1` annuitant 年金受益人
waRK$ /b
( annuity 年金
^P p2T annuity contract 年金合约
S%{^@L+V annuity on human life 人寿年金
|ryV7VJ8 antecedent debt 先前的债项
<A+n[h ante-dated cheque 倒填日期支票
W3aFao>!OZ anticipated expenditure 预期开支
*47',Qy anticipated net profit 预期纯利
SNl% ?j|
f anticipated revenue 预期收入
E=eK(t(8 anti-inflation measure 反通货膨胀措施
n oL&>G anti-inflationary stance 反通货膨胀立场
pN?geF~t| apparent deficit 表面赤字
}XcYIo#+t apparent financial solvency 表面偿债能力
T _3JAH e apparent partner 表面合伙人
XMpa8 7\ application for personal assessment 个人入息课税申请书
& c V$`L application of fund 资金应用
, tb\^ application to release as liquidator and to destruct the books of accounts and documents
DITo.PU 申请免除清盘人职务及毁灭帐簿与文件
Ae[Na: G+ appointed actuary 委任精算师
{2,vxGi appointed auditor 委任核数师；委任审计师
Z\. n 6 appointed trustee 委任的受托人
_'Rzu'$` appointer 委任人
% 8hjMds apportioned pro rata 按比例分摊
05PRlz *x= apportionment 分配；分摊
P~d&PhOe Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
x4=Sm0Ro|V apportionment formula 分摊方程式
hw9qnSeRy apportionment of estate duty 遗产税的分摊
'h.:-1# L appraisal 估价；评估
m( DJ6CSa appreciable growth 可观增长
B3C%**~:e appreciable impact 显着影响
/ ; {E}` appreciable increase 可观增长
sDXD>upO appreciation 增值；升值
Svqj@@_f appreciation against other currencies 相对其他货币升值
ky#5 G-X appreciation of the exchange value of Hong Kong dollar 港元汇值上升
XV %DhR= appreciation tax 增值税
|9'`;4W appropriation 拨款；拨用；拨付
kf j)`x appropriation account 拨款帐目
X"Ca Appropriation Bill 拨款法案
dgp1 B\ appropriation-in-aid system 补助拨款办法
3[F9qDAy approved assets 核准资产
[ @;q#.}Z approved basket stock 认可一篮子证券
,*MA teD approved budget 核准预算
( <KFA, approved charitable donation 认可慈善捐款
w 8B SY approved charitable institution 认可慈善机构
W{W8 \ approved currency 核准货币；认可货币
1LZ[i89&% approved estimates 核准预算
~;S approved estimates of expenditure 核准开支预算
DV{0 |E approved overseas insurer 核准海外保险人
}huFv*<@' approved overseas trust company 核准海外信托公司
{'@`: p&3r approved pooled investment fund 核准汇集投资基金
a2%xW_e approved provident fund scheme 认可公积金计划
ZULnS*V;5 approved provision 核准拨款
iO@UzD #v approved redeemable share 核准可赎回股份
RzOcz=A} approved regional stock 认可地区性证券
tN1xZW: approved retirement scheme 认可退休金计划
fPBJ%SZ approved subordinated loan 核准附属贷款
Uu_Es{@ arbitrage 套戥；套汇；套利
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Cd#\D| arbitrageur 套戥者；套汇者
}5]2tH${ arbitrary amount 临时款项
uEui{_2$ arrangement 措施；安排；协定
{$xt.< arrears 欠款
NXHe;G arrears of pay 欠付薪酬
+oev NM arrears of revenue 逾期未收税款；逾期未收的帐项
slTE. articles of association 组织章程；组织细则；组织章程细则
q/#p ol Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
4^(aG7 ascertainment of profit 确定利润
YG_|L[/# "Asia Clear" “亚洲结算系统”
PK).)5sW Asia Commercial Bank Ltd. 亚洲商业银行有限公司
d+o.J",E Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
C2} f' Asian Development Fund [ADF] 亚洲发展基金
4H4ui&|7u6 Asian dollar bond 亚洲美元债券
7z;X@+O}s Asian dollar market 亚洲美元市场
Ygq;jX Asian dollar rate 亚洲美元利率
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C>Oyh:%! Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
yQ!I`T>a Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
<q.Q,_cW asked price 沽盘；喊价；索价；卖方报价
F87 /p assessable income 应评税入息
urhOvC$a assessable loss 应评税亏损
A@<a')#>) assessable profit 应评税利润
)lZoXt_3 assessable value 应评税值
38#Zlc f assessed profit 估定利润
8_Nyy/K#F assessed value 经评估价值
\"pp-str assessment 评税；评定；估价；评税单
/Os6 i&; assessment number 评税编号；估价编号
A9_} RJ9 assessment of additional tax 补加税评税
!9t,#?! assessment of performance 业绩评估；实绩评价
WCD)yTg:ES Assessor 评税主任
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eS asset price bubbles 资产价格泡沫
2!Qg1h M asset-backed securities 具资产保证的证券
z_8lf_N assets accretion 资产增值
p?2^JJpUb assets and liabilities 资产与负债
ey@ccc*sZ9 assets betterment statement 资产递增表；资产改进表
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wU. assets lending 实物放款；有抵押贷款
|/;;uK,y assets of the company passing on the death 死者去世时转移的公司资产
p1N3AhXY assets pledged as security for liabilities 用作负债抵押的资产
U8zCV*ag assets portfolio 资产投资组合
I%:\"g "c assets price 资产价格
U#Wg" W{ assets quality 资产质素
WZM assets realization 资产变现
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assets refinancing arrangement 资产再集资安排
4;*jE ( assets securitization 资产证券化
HtV 8=.^ assets situated outside Hong Kong 在香港以外地方的资产
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T5Iz{Ha assets value 资产值
p1UYkmx[ assignee 承让人
UvR.?js(O assignment 转让；转让书；转让契
sBk|KG assignment of interest 权益转让
7 !dj&? assignment of letters patent and trade mark 专利证书及商标转让
=m;,?("7t3 assignment of property 物业转让；物业转让书
$0Ys{m assignment right 转让权
\ `;1[m assignor 转让人
;,/4Ry22j- associate 有联系的人；有关连人士；相联者；合伙人；联系人
kvG.?^ v Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
{l"(EeW6) associate member 附属会员
ua E,F^p associated body corporate 相联法人团体
rf+Z0C0WYi associated company 相联公司；联属公司
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Ea,v) associated corporation 相联法团
#&X5Di[A Association of Chartered Certified Accountants [ACCA] [United Kingdom]
U"RA*| 公认会计师公会〔英国〕
-AN5LE9- Association of Futures Exchange Brokers 香港期货经纪协会
GkpYf~\Q Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
n^|SN9 _r association of underwriters 承保人组织
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>~ Rzw assumption of control 接管
UD=[::## assurance 担保；保险；转易；转易书
q P0UcG assurance of interest 权益的转易
22 'Ra[ at 19XX price 按一九ＸＸ年价格计算
D-FT3Culw at a discount 按赔价计算；按贴水价格计算；打折扣
{53|X=D64 at a premium 按溢价计算；按升水价格计算
,BFw-A at call 通知付款；按通知
xX|f{) < at constant market price 按固定市价计算
=QK ucLo at constant price 按固定价格计算
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[ oD[ at cost 按成本计算
_ (-i46x} at current market price 按当时市价计算；按现时市价计算
vi.INe at current price 按当时价格计算；按现时价格计算
R^B8** N at factor cost 按要素成本计算；按生产要素成本计算
NxSSRv^rx at money-of-the-day price 按付款当日价格计算
*zQhTYY at or better 按指定或较佳价位〔买卖指令〕
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?O8 at par 按面值计算；平价
VTU(C&"S at sight 见票即付
W_6gV at the close 按收市盘
%l,CJd5 at the opening 按开市盘
7K ~)7U attestation 见证；见证条款
pk`5 RDBu at-the-money option 平价期权
zm8k,e +5- attorney 受权人；受托代表人
+p [O|[z attornment 新拥有人承认书
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{lz8^, attributable profit 可归属利润
<0;G4fE7[H attributable share value 可归属股份价值
AZf69z Auckland Stock Exchange 奥克兰证券交易所
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KYQ 8T auction 拍卖
&@FufpPw/ auctioneer 拍卖商
lL'Bop@ audit 审计；核数
qI>,PX Audit Commission 审计署
yuC|_nL Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
EeH ghq 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〕
@Ko#n DEq audit review 帐目审查
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G#ls|? Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
`n@;%*6/ audited account 审计帐目；经审计的帐目
0"Euf41 audited annual account 经审计的周年帐目
cc3/XBo audited balance sheet 经审计的资产负债表
w/:ib G@ auditor 核数师；核数主任；审计师
T(,@]=d,DD auditor's certificate 核数师证明书；审计师证明书
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< auditor's report 核数师报告；审计师报告
L)8%*X Aussie bond 澳元债券
'y5H%I! austerity budget 紧缩预算
u1 gD*4 + Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
N f)SR#; Australia All Ordinaries Index 澳洲所有普通股票指数
=dwy 4 Australian Dollar [AUD] 澳元
"&{.g1i9 Australian Options Market 澳大利亚期权市场
6J_$dzw Australian Securities Commission 澳洲证券事务监察委员会
I2krxLPd Australian Society of Certified Practising Accountants 澳洲执业会计师公会
0d Q\Y]b Australian Stock Exchange 澳大利亚证券交易所
Z?d] [zGw Austrian Schilling [ATS] 奥地利先令
c[T@lz(! authentication 认证；鉴证
cltx(C> authority to purchase 委托购买证；委购书
qA[cF$CIl) authorization 认可；核准；授权；授权书
< 2fy(9y authorization by direction 指示授权
=**Q\ Sl authorization by instruction 指令授权
%%#bTyF authorization by warrant 令状授权
<Ql2+e v6 authorization of unit trust 单位信托的认可
+z0s)HU>j authorized agent 指定代理人
qu^~K.I " authorized capital 法定资本
K"h nGYt? authorized clerk 出市员
OG_v[ C5 authorized dealer 认可交易商
q: X^V$` authorized financial institution 认可财务机构
?* [35XUd authorized fund 认可基金
sl"H!cwF authorized fund house 获授权的基金公司；认可基金公司
2Q7X"ek~[ authorized institution 认可机构
bR1Q77<G\ authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
2kk; z0f authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
m . \JO authorized insurer 获授权保险人；获认可承保人
D F=Rd# authorized investment 特准投资项目
F@ #p authorized person 获授权人
6'x3g2C/ authorized representative 获授权代表
d c_2 nF authorized share capital 法定股本
HIt9W]koO automated quotation system 自动报价系统
3.g 4X?=zd Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
VS!v7-_N5 自动交易系统〔香港期货交易所有限公司〕
f*IvaY automatic adjustment mechanism 自动调整机制
LU8:]zOY automatic adjustment system 自动调整系统
fU\;\ Automatic Clearing House 自动票据交换所
&Nw|(z&$ automatic exchange rates accumulation system 自动化汇率累集系统
hs:iyr] @9 Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
]=]MJ3_7 automatic teller machine [ATM] 自动柜员机
}f% Qk0^ autopay 自动转帐
B52dZ b available assets 可用资产
e. #,9 available fiscal reserve 现存财政储备
M _lLP8W} available profit 可用利润
fZLAZMrM Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
4Ss y (gt average 平均；平均数；海损
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average basic salary 平均基本薪金
1'iQlnMO@ average consumer expenditure 平均消费开支；一般消费开支
:#{0yno)H average cost 平均成本
J8 3C]2~7 average cost of land production 增辟土地平均成本
CC 'N"Xb average daily turnover 平均每日成交额
NS TO\36 average daily wage rate 平均每日工资率
f^F"e'1 average expenditure pattern 平均开支模式
57]La^# average growth rate 平均增长率
R6:m@ average net fixed assets 固定资产平均净值
]scr@e average of relatives 相对价格平均数
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Okw+v average price 平均价格
(:% t average propensity to consume 平均消费倾向；一般消费倾向
{sj{3I u average propensity to save 平均储蓄倾向；一般储蓄倾向
hJw]hVYa average rate 平均率
IG2z3(j average revenue 平均收入；平均收益
"(kiMo g- average stock 平均库存；平均存货
E9t8SclV average yearly rent 平均年租
zy8+~\a+Y& avoidance of double taxation 避免双重课税
SJ:Teab avoidance of tax 避税
