A:
'\:4Ijp<" A share Ａ股；甲类股份
=u.@W98, K abatement of tax 减税；减扣免税额
Ox3 =1 M0 ABN AMRO Bank N.V. 荷兰银行
<Xf6?nyZ( above-the-line expenditure 线上项目支出；经常预算支出
e~r/!B5X above-the-line receipt 线上项目收入；经常预算收入
xL}i9ozZ ABSA Asia Limited 南非联合亚洲有限公司
cc@W
6W absolute change 绝对数值变更
(lk9](;L absolute expenditure 实际开支
j-<]O OD absolute guideline figure 绝对准则数字
LGP"S5V absolute interest 绝对权益
%I1@{>OxG absolute order of discharge 绝对破产解除令
wQ_4_W absolute profit margin 绝对利润幅度
#M,&g{ absolute value 实值；绝对值
Y
},E3< absolutely vested interest 绝对既得权益
8-Abg :) absorbed cost 已吸收成本；已分摊成本
2d)Dhxzxk absorption 吸收；分摊；合并
7]= &Q4e4 absorption rate 吸收率；摊配率；分摊率
144Y. ACB Finance Limited 亚洲商业财务有限公司
Z U4=&K acceptable form of reciprocity 合理的互惠条件
!_QI <=X acceptable rate 适当利率；适当汇率
^y+k6bE acceptance agreement 承兑协议
TI>5g(:3\ acceptance for honour 参加承兑
[xS7 ae acceptor 承兑人；接受人；受票人
lqDCK&g$E# acceptor for honour 参加承兑人
rRTKF0+ accident insurance 意外保险
/MZ<vnN7f Accident Insurance Association of Hong Kong 香港意外保险公会
*x36;6~W; accident insurance scheme 意外保险计划
M2$/x`\-~ accident year basis 意外年度基准
L/k35 x8 accommodation 通融；贷款
c&[' T+X accommodation bill 通融票据；空头票据
Z@~gN5@,M accommodation party 汇票代发人
3Y#Q'r? account balance 帐户余额；帐户结余
$BqiC!~ account book 帐簿
wNB?3v{n account collected in advance 预收款项
eG=d)`.JaV account current book 往来帐簿
_3/u#'m0 account of after-acquired property 事后取得的财产报告
'+Dsmoy account of defaulter 拖欠帐目
corm'AJ/ account payable 应付帐款
m&)/>'W account payee only [A/C payee only] 只可转帐；存入收款人帐户
U/>I! 7oe account receivable 应收帐款
B'Yx/c&n account receivable report 应收帐款报表
RdC GK?s account statement 结单；帐单；会计财务报表
$^x=i;>aK. account title 帐户名称；会计科目
>a;a8EA<O accountant's report 会计师报告
[(X~C*VdxM Accountant's Report Rules 会计师报告规则
`bP`.Wm accounting and auditing procedure 会计与审计程序；会计与核数程序
> ,6 Accounting Arrangements 《会计安排》
ak 7% accounting basis 会计基础
Xo PJ?6 3 accounting by Official Receiver 破产管理署署长呈交的帐目
GT6; I7 Accounting Circular 《会计通告》
]TvMT accounting class 会计类别
~WrpJjI[ accounting date 记帐日期；会计结算日期
$z=a+t * accounting for money 款项核算
:zW? O#aL- Accounting Officer 会计主任
)nd^@G^ accounting period 会计报告期；会计期
0\mf1{$"!7 accounting policy 会计政策；会计方针
fTxd8an{ accounting practice 会计惯例
mnTF40l accounting principle 会计准则
z,Xj$wl accounting record 会计记录
!t % 1G. accounting report 会计报告
GRc)3
2, Accounting Services Branch [Treasury] 会计事务部〔库务署〕
?K-4T Accounting Society of China 中国会计学会
Y3@+a A accounting statement 会计报表
Z~:)hwF accounting system 会计制度；会计系统
,[n9DPZ accounting transaction 会计事项；帐务交易
FM]clC;X? accounting treatment 会计处理
kEh9J>|M accounting year 会计年度
WUS%4LL( accretion 增值；添加
jV%
V N accrual 应计项目；应累算数目
+9/K|SB{ $ accrual basis 应计制；权责发生制
.7 .G}z1 accrual basis accounting 应计制会计；权责发生制会计
m mF0RNE accrue 应累算；应计
:E W1I>}_ accrued benefit 应累算利益
rB J`=o z accrued charges 应计费用
E8 C8kH] accrued cumulative preference share dividend 应累算的累积优先股股息
?0)K[Kd'Y accrued expenses 应累算费用
&D<6Go/)_* accrued interest payable 应付利息；应计未付利息
`yR/M"u6T accrued interest receivable 应收利息；应计未收利息
=1 Plu5 accrued right 累算权益
x@ X2r accruing profit 应累算的利润
#x 6/"Y2 accumulated fiscal reserve 累积财政储备
oVK?lQ~y accumulated profit 累积利润；滚存溢利
E}Cz(5 accumulated reserve 累积储备
s<*+=aIfu accumulation of surplus income 累积收益盈余
(ot,CpI(I acquired assets 既得资产
H~*N:$C acquisition 收购；购置；取得
cO:lpsKYQ acquisition cost 购置成本
uV|F 3'jT acquisition expenses 购置费用
Vc0j)3 acquisition of 100% interest 收购全部股权
x,: k /] acquisition of control 取得控制权
DXJw)%G
w acquisition of fixed assets 购置固定资产
f0eQq;D$K acquisition of shell “买壳”
,b^Y8_ltoT acquisition price 收购价
:TVo2Zm[@ act of God 天灾
!- [ ZQ acting partner 执事合伙人
wmpQF< active market 买卖活跃的市场；交投畅旺的市场；旺市
|keU+De active partner 积极参与的合伙人
h~Q Q- active trading 交投活跃
q AVypP?J actual circulation 实际流通
&%v*%{|j actual cost 实际成本
O0y0'P-rJq actual expenditure 实际开支；实际支出
Wrbv<8}%c actual income 实际入息；实际收入；实际收益
~ M7X] actual market 现货市场
)4o8SF7lz actual price 现货价；实际价格
[#wt3<d`) actual profit 实际利润
'`tFZ fT actual quotation 实盘；实际价位；实际报价
ql%K+4@ actual year basis 按实际年度计算
<IU actuals 实货
`?T::&` actuarial investigation 精算调查
(4z_2a(Dl, actuarial principle 精算原则
%#fjtbeB actuarial report 精算师报告
=H: N!!: Actuarial Society of Hong Kong 香港精算学会
*s, bz.[ actuarial valuation 精算师估值
2K3j3 |T actuary 精算师
%-YWn`yE m ad referendum agreement 暂定协议；有待覆核的协定
K}q5,P ( ad valorem duty 从价税；按值征税
Cm5L9 9Y ad valorem duty system 从价税制
Vh01 y f ad valorem fee 从价费
m
Urb ad valorem tariff 从价关税
'"q +[zwv additional allowance 额外免税额
Na]IT CVR additional amount for unexpired risk 未过期风险的额外款额
Y 8}y0]V additional assessable profit 补加应评税利润
T&1-gswr: additional assessment 补加评税
a^G>|+8 additional commitment 额外承担
(7_ezWSl> additional commitment vote 额外承担拨款
|-v/ additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
3 p -SpUvp additional dependent parent allowance 供养父母额外免税额
F" G+/c/L additional provision 额外拨款
s!W{ru additional stamp duty 附加印花税
&]f 8Xd additional tax 补加税罚款；补加税款
EGRIhnED# Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
\{(cz/]G/ adjudged bankrupt 被裁定破产
>y}> 5kv adjudicated bankrupt 裁定破产人
a A%x9\Y adjudication fee 裁定费；评定印花税额手续费；评估契据费
PMiu " adjudication of bankruptcy 裁定破产；宣告破产
$Q|6W &?[; adjudication of insolvency 裁定无力偿还债务
kQ[23 adjusted actual 经调整的实数；调整后的实数
D41. $t[ adjusted current assets 经调整的流动资产；调整后的流动资产
pcd ?6jh8 adjusted figure 经调整的数字；调整后的数额
"<L9-vb adjusted liabilities 经调整的负债；调整后的负债
"SKv'*\b adjusted loss 经调整的亏损；调整后的亏损
l7WZ" 6 d adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
T_\hhP~ adjusted profit 经调整的利润；调整后的利润
Nog{w adjusted surplus 经调整的盈余额；调整后的盈余额
,S}wOjb@ adjusted value 经调整的价值；调整后的价值
8XfOM f~d` adjustment 调整；修订；理算〔保险〕
fX
LsLh+~D adjustment centre 调剂中心
SbtZhg=S_ adjustment lag 调整过程的时间差距；调整时差
v&])D/ a adjustment mechanism 调整机制
x {R j2~KC adjustment of loss 亏损调整
W$}2
$}r0U adjustment process 调整过程；调整程序
P=ubCS' adjustment range 调整幅度
m9 'bDyyK administered exchange rate 受管制汇率
=m;cy0)) Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
S>[&] administration expenses 行政费用
+n YF9z2 administration fee 手续费；行政费
4{$ L]toP administration in bankruptcy 破产管理
meD83,L~N administration order 遗产管理令
P$__c{1\ administrator 管理人；遗产管理人
+D h?M Qt? administrator of the estate 遗产管理人
k
c L
+ admission of debt 债项承认书
u Y&t9L8 admission of proof 接纳债权证明
%zjyZ{= advance 放贷款项；垫付款项；预支款项；预付款项
=`qEwA advance account 暂支帐目；预付款帐户
|i (@1 l advance compensation 预付补偿金
OQ3IkE`G advance from shareholder 股东垫款
) Cm95,Y advance pending reimbursement 预支以待日后付还
;%/}(&E2 advanced economy 先进经济体系
X-yS9E advancement 预付；预付财产
Qj9'V I> & advances warrant 垫款令
nI`9|W advancing 贷出
e= i9l adverse balance 逆差
wWJM./y adverse exchange 逆汇
O2~Q(q' advertisement addressed to shareholders 在报章刊登的致股东通告
Jb!s#g advice for collection 托收通知书
ZjgfkZAS advice of drawing 提款通知书；汇票通知书
|x ir93 | advice of payment 付款通知
x qj@T^y Advisory Committee [Securities and Futures Commission]
z7 J hS| 谘询委员会〔证券及期货事务监察委员会〕
R bEtNwG@c Advisory Committee on Diversification 经济多元化谘询委员会
.|LY /q\A affidavit 誓章；遗产申报誓章
ZGS4P 0$ affidavit of no receipt 述明无收款的誓章
)5<c8lzp affiliate 联号；联营公司；附属公司
?2S<D5M Sb affiliated company 附属公司；联号；联营公司
E7U.>8C affirmation [estate duty] 非宗教式宣誓〔遗产税〕
9!Bz)dJ 3 affordability 负担能力
P7 qzZ African Development Bank [AfDB] 非洲开发银行
{G-y 7y+E after-acquired property 事后取得的财产
%hA 0 after-hours dealing 市后交易
%Xl(wvd after-tax profit 税后盈利；税后利润；税后溢利
<OGXKv@ agency agreement 代理协议
^}Gu'!z9D agency expenses 代理机构的开支
!h +Vb Z agency fee 代理费
(+9^)No Agency Law 《代理法》
K1*V \WRW5 agent 代理人；承销人
j>O!|V agent of company 公司代理人
ej]>*n agent's fee 代理人费；经纪费
4#D>]AX aggregate 总计；总数；总体数字
IoxdWQ4]A aggregate amount 总款额；总额
QqB9I- _ aggregate assets and liabilities 总体资产与负债
{xQ(xy aggregate at constant price 按固定价格计算的总体数字
DP
&*P/ aggregate demand 总需求
3W@ta1 aggregate gross position 总持仓量
k mX:~KMb aggregate limit 总限额
6;}W )S aggregate of salaries tax 合计薪俸税
y.WEO> aggregate performance 总体表现；总体业绩
90
pt'Jg aggregate supply 总体供应
<w0$0ku aggregate surplus 总盈余
0' II6,: aggregate total 整体总额
Si=u=FI1e aggregate value 总值；合计价值
i/q 1> aggregated basis 合计基准
`>\>'V<& aggregated net chargeable income 合计应课税入息实额
&&|c-mD+* aggregation 合并计算；合计；总和
LVNJlRK aggregation of incomes of husband and wife 夫妇入息合并计算
>?^_JE C6 aggregation of property 财产的总和
3/RNStd<L! agio 差价；贴水
u\ }"l2 r Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
=o,6iJ^?$m Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
"S0WFP\P+ 《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》
f/%Q MhM: Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
M>|R&v 《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》
/\UFJ Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
PG '+vl 《香港政府和大韩民国政府关于相互促进和保护投资协定》
Hge0$6l agreement for a settlement 授产协议
6e At`L[K. agreement for assignment 转让协议
F@kd[>/[ agreement for sale 售卖协议；买卖协议
gw v
s agreement for sale and purchase 买卖协议
J4q_}^/2w agreement for the payment of interest 支付利息协议
bv4G!21]*; agreement for the repayment of money 还款协议
}:4b_-&Q5 agreement of reinsurance 再保险协议
l b<D,&+ Agricultural Bank of China 中国农业银行
P^& =L&U air passenger departure tax 飞机乘客离境税
H 5'Ke+4.e Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
ibQN
p Iz airport tax 机场税
NT<vs"<B alcohol duty 酒精税
*BAR` +;U alienation 让与；让渡；转让
I?Ct@yxhF' alimony 生活费；赡养费
MXGz_Db4' All Ordinaries Index [AOI] 所有普通股指数
,p[9EW* 8 all risks 全险；综合险
#^eXnhj 9 All Sales Record for Stock Market 《股票市场成交报告》
nx'Yevi0$ Allied Capital Resources Limited 新联财务有限公司
Xi81?F?[ all-items index [Consumer Price Index] 总指数〔消费物价指数〕
b]xE^zM-I` allocation letter 拨款信件
? Y\hC0a60 allocation of fund 分配款项；预留款项
"vN~7 % allocation of profit 利润分配；溢利分配
IO}53zn<l allocation warrant 拨款令
'MY0v_ allotment 分配；配股
Q,< V) allotment notice 股份配售通知；配股通知
rM{V>s:N allotment of shares 股份分配
kNrN72qg allowable 可获宽免；免税的
="__*J#nze allowable business loss 可扣除的营业亏损
'fr~1pmx#3 allowable expenses 可扣税的支出
|++\"g allowance 免税额；津贴；备抵；准备金
\ O(~:KN allowance for debts 债项的免税额
/YT _~q=: allowance for depreciation by wear and tear 耗损折旧免税额
U) i q allowance for funeral expenses 殡殓费的免税额
0m
7_#g4$L allowance for inflation 为通货膨胀而预留的款项；通胀准备金
]@9ZUtU,;N allowance for repairs and outgoings 修葺及支出方面的免税额
t @v b3 allowance to debtor 给债务人的津贴
IJ#+"(?7,u alteration of capital 资本更改
U3b&/z|b? alternate trustee 候补受托人
I*hzlE amalgamation 合并
5VhJ*^R`y ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
rs+
["h ambit of charges 征税范围；收费范围
d}--} &r amended valuation 经修订的估值
II)
K0< American Commodities Exchange 美国商品交易所
g vu1 American Express Bank Limited 美国运通银行
35/K9l5 American Stock Exchange 美国证券交易所
Td,s"p>V q amortization 摊销
fF]w[lLDv amount due from banks 存放银行同业的款项
Y=\:fa amount due from banks abroad 存放海外银行同业的款项
DuI>z?bS amount due from holding companies 控股公司欠款
20?@t.aMp amount due from local banks 存放本港银行同业的款项
7-A/2/G< amount due to banks 银行同业的存款
8~ w P? amount due to banks abroad 海外银行同业的存款
^\C Fke= amount due to holding companies 控股公司存款
!yo @i_1D amount due to local banks 本港银行同业的存款
Q.} guI\ amount due to outport banks 外埠银行同业的存款
O
8XHaVLg3 amount for note issue 发行纸币的款额
/_qW?LKG/ amount of bond 担保契据的款额
_bn
"c@s amount of consideration 代价款额
Z~1uyr( amount of contribution 供款数额
OWT|F0.1$k amount of indebtedness 负债款额
[ahK+J amount of principal of the loan 贷款本金额
2KtK.2; 7 amount of rates chargeable 应征差饷数额
Fxv5kho amount of share capital 股本额
Wn-'iD+9< amount of sums assured 承保款额
5jAS1XG amount of variation 变动幅度
6KDm#7J amount of vote 拨款数额
wDDNB1_ E amount payable 应付款额
L3 0 $ amount receivable 应收款额
J#xZ. 6 ) Amsterdam Stock Exchange 阿姆斯特丹证券交易所
vEw8<<cgg analysis 分析
(\UpJlW ancillary risk 附属风险
7#(0GZN9h% annual account 周年帐目；周年帐目报表；年度决算；年结
3 # "!Hg annual accounting date 年结日期
JFFluL=- annual allowance 每年免税额；年积金；年度津贴；年津
]-;MY@ annual balance 年度余额
"h-ZwL annual disposable income 每年可动用收入
1pAca Jzf annual estimates 周年预算
A DVUx} annual fee 年费
9,[A fI annual general meeting 周年大会
h@PE:= annual growth rate 年增率；每年增长率
3~1 Gts annual long-term supplement 长期个案每年补助金
J`[gE`d annual pensionable emolument 可供计算退休金的年薪
iDWM-Ytx annual report 年报
.$fSWlM; Annual Report on the Consumer Price Index 《消费物价指数年报》
#> 6Jsnv1 annual return 周年报表；周年申报表；每年报税表格
9yz@hdG Annual Return Rules 《周年报表规则》
]> B4 annual review of consumer prices 每年消费物价回顾
_L+j6N.h1 annual roll-forward basis 逐年延展方式
0n}v "61q annual salary 年薪
ne:
'aq annual statement 年度报表；年度决算表
0S96x}]J B 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
Fw:_O2 annuitant 年金受益人
YSrjg|k* annuity 年金
V!l?FOSZ annuity contract 年金合约
fN/;BT annuity on human life 人寿年金
U\(71 = antecedent debt 先前的债项
Gt)ij?~ ante-dated cheque 倒填日期支票
1'N<I Tb anticipated expenditure 预期开支
\SoT^PW anticipated net profit 预期纯利
@lWYc `>} anticipated revenue 预期收入
>qs/o$+t} anti-inflation measure 反通货膨胀措施
$01csj anti-inflationary stance 反通货膨胀立场
5|cRHM# apparent deficit 表面赤字
a@J/[$5 apparent financial solvency 表面偿债能力
+#\7
#Y apparent partner 表面合伙人
Y'5(exW application for personal assessment 个人入息课税申请书
>bd@2au9! application of fund 资金应用
?4oP=. application to release as liquidator and to destruct the books of accounts and documents
P*H0Hwn; 申请免除清盘人职务及毁灭帐簿与文件
)E}@h%d appointed actuary 委任精算师
jZC[_p; appointed auditor 委任核数师；委任审计师
?T .=y m appointed trustee 委任的受托人
;6~5FTmV appointer 委任人
no W]E}nN apportioned pro rata 按比例分摊
YWs?2I apportionment 分配；分摊
r<4j;"lQK Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
C
fM[<w
apportionment formula 分摊方程式
jFJ}sX9] apportionment of estate duty 遗产税的分摊
) P>/g* appraisal 估价；评估
N .H<'Q8& appreciable growth 可观增长
jJ-C\
v appreciable impact 显着影响
-cijLlz%+ appreciable increase 可观增长
d^J)Mhju appreciation 增值；升值
k}p8"'O appreciation against other currencies 相对其他货币升值
g8l6bh$} appreciation of the exchange value of Hong Kong dollar 港元汇值上升
J8i,[,KcE appreciation tax 增值税
cdh0b7tj n appropriation 拨款；拨用；拨付
nJGs ,~" appropriation account 拨款帐目
#\ `kg#& Appropriation Bill 拨款法案
s5rD+g]E` appropriation-in-aid system 补助拨款办法
|35OA/O?X approved assets 核准资产
8Y.9%@ approved basket stock 认可一篮子证券
S1I.l">P approved budget 核准预算
atF#0*e> approved charitable donation 认可慈善捐款
amdgb,vh approved charitable institution 认可慈善机构
g &y^ r/ approved currency 核准货币；认可货币
dzBP< Xyh approved estimates 核准预算
4minzrKM\ approved estimates of expenditure 核准开支预算
-]HZ?@ approved overseas insurer 核准海外保险人
Tk4>Jb approved overseas trust company 核准海外信托公司
3g;, approved pooled investment fund 核准汇集投资基金
DkEv1]6JI_ approved provident fund scheme 认可公积金计划
]FZPgO'G approved provision 核准拨款
=I546($ approved redeemable share 核准可赎回股份
LCH\;07V# approved regional stock 认可地区性证券
H{vKk approved retirement scheme 认可退休金计划
KDq="=q approved subordinated loan 核准附属贷款
Ly+UY.v" arbitrage 套戥；套汇；套利
e))L&s arbitrageur 套戥者；套汇者
=+Fb\HvX{ arbitrary amount 临时款项
< ,*\t arrangement 措施；安排；协定
z{
:; Rb arrears 欠款
8YQuq.(>a arrears of pay 欠付薪酬
GDL/ 5m# arrears of revenue 逾期未收税款；逾期未收的帐项
5'I+%66?h$ articles of association 组织章程；组织细则；组织章程细则
hr
fF1
>A Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
su1lv# ascertainment of profit 确定利润
);7
d_# "Asia Clear" “亚洲结算系统”
B #Ybdp ; Asia Commercial Bank Ltd. 亚洲商业银行有限公司
oQ<[`. s Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
#5@(^N5p` Asian Development Fund [ADF] 亚洲发展基金
BB/wL_=: Asian dollar bond 亚洲美元债券
q`'f
/CS Asian dollar market 亚洲美元市场
KFd
+7C9 Asian dollar rate 亚洲美元利率
e$Ds2%Sa T Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
WzN c= @[W Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
9{j MO asked price 沽盘；喊价；索价；卖方报价
RW. qw4 assessable income 应评税入息
t<p#u=jOa assessable loss 应评税亏损
(XO=W+<' assessable profit 应评税利润
Fvl\. assessable value 应评税值
5qtk#FB assessed profit 估定利润
x|rc[e%k assessed value 经评估价值
;` 78h?` assessment 评税；评定；估价；评税单
gu(:'5cX assessment number 评税编号；估价编号
j#5a&Z assessment of additional tax 补加税评税
@e p.wW assessment of performance 业绩评估；实绩评价
bkV<ZUW|; Assessor 评税主任
5E'/8xp bB asset price bubbles 资产价格泡沫
Y\]ZIvTSb asset-backed securities 具资产保证的证券
|IcW7( assets accretion 资产增值
nHdQe assets and liabilities 资产与负债
T7 ,]^
1 assets betterment statement 资产递增表；资产改进表
1&=)Bxg4 assets lending 实物放款；有抵押贷款
@s L N assets of the company passing on the death 死者去世时转移的公司资产
U6M ~N0)Yr assets pledged as security for liabilities 用作负债抵押的资产
%} `` : assets portfolio 资产投资组合
1!v{#w{u7 assets price 资产价格
lKf58
mB assets quality 资产质素
pW V_KS assets realization 资产变现
%;' ~TtW5 assets refinancing arrangement 资产再集资安排
>a ?Bk4w assets securitization 资产证券化
M}\h?s assets situated outside Hong Kong 在香港以外地方的资产
Ss>pNH@ c assets stripping 削减资产；拆卖资产
F06o-xH= assets value 资产值
R.^]{ 5 assignee 承让人
^1S{:: assignment 转让；转让书；转让契
( eTrqI` assignment of interest 权益转让
xnZnbgO + assignment of letters patent and trade mark 专利证书及商标转让
GmH DG- assignment of property 物业转让；物业转让书
n~I-mR)" assignment right 转让权
$l]:2 !R assignor 转让人
WO qDW~ associate 有联系的人；有关连人士；相联者；合伙人；联系人
PILpWhjL$9 Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
w|9 >4 associate member 附属会员
Ek{Q NlQ]4 associated body corporate 相联法人团体
iW` t r associated company 相联公司；联属公司
vE:*{G;Y associated corporation 相联法团
;qWu8\T+ Association of Chartered Certified Accountants [ACCA] [United Kingdom]
su%(!XJQpg 公认会计师公会〔英国〕
Z 2g'&,uc# Association of Futures Exchange Brokers 香港期货经纪协会
|.N[NY Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
E_ns4k#uG association of underwriters 承保人组织
S< 0 &V assumption of control 接管
k*$WAOJEW assurance 担保；保险；转易；转易书
r2=@1=?8 assurance of interest 权益的转易
)5}<@Q l at 19XX price 按一九ＸＸ年价格计算
V`I4 "}M1 at a discount 按赔价计算；按贴水价格计算；打折扣
Z`S# > o at a premium 按溢价计算；按升水价格计算
w2DC5ei' at call 通知付款；按通知
I1<WHq
at constant market price 按固定市价计算
6'# 5Dqw"r at constant price 按固定价格计算
TjUw e@&Rw at cost 按成本计算
.?:*0 at current market price 按当时市价计算；按现时市价计算
?M4o>T%p " at current price 按当时价格计算；按现时价格计算
#t
;` at factor cost 按要素成本计算；按生产要素成本计算
z?o8h
N\ at money-of-the-day price 按付款当日价格计算
X8 )k'h at or better 按指定或较佳价位〔买卖指令〕
4IeCb? at par 按面值计算；平价
l f>/ at sight 见票即付
k =! Q at the close 按收市盘
{MgRi 7 at the opening 按开市盘
b84l`J attestation 见证；见证条款
yvd)pH<a2 at-the-money option 平价期权
/v
8"i^;} attorney 受权人；受托代表人
Q~N,QMr)k& attornment 新拥有人承认书
981-[ga `Y attributable profit 可归属利润
-<#)
]um attributable share value 可归属股份价值
NM3;l}Y8 Auckland Stock Exchange 奥克兰证券交易所
F 3|^b{'zO auction 拍卖
4aXIRu%#7 auctioneer 拍卖商
1/}H
0\9' audit 审计；核数
=-U0r$sK+F Audit Commission 审计署
sO .MUj; Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
gm9*z.S\' 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
enQ*uMKd^ audit review 帐目审查
=QqH`.3 Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
6<lo0PQ"Z audited account 审计帐目；经审计的帐目
x92^0c Mf audited annual account 经审计的周年帐目
y]h0c<NP audited balance sheet 经审计的资产负债表
l2
.S^S auditor 核数师；核数主任；审计师
`2.c=,S { auditor's certificate 核数师证明书；审计师证明书
1VJ${\H] auditor's report 核数师报告；审计师报告
p D<w@2K Aussie bond 澳元债券
;R?@
D] austerity budget 紧缩预算
0AB a&'h Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
p'jc=bL E Australia All Ordinaries Index 澳洲所有普通股票指数
=5|7 S&{ Australian Dollar [AUD] 澳元
U=n7RPw Australian Options Market 澳大利亚期权市场
<,} h8;Fr Australian Securities Commission 澳洲证券事务监察委员会
xC`!uPk/pL Australian Society of Certified Practising Accountants 澳洲执业会计师公会
, L <JG Australian Stock Exchange 澳大利亚证券交易所
X*2W4udF Austrian Schilling [ATS] 奥地利先令
cH5i420;aO authentication 认证；鉴证
f[o~d`z authority to purchase 委托购买证；委购书
',EI[
]+ authorization 认可；核准；授权；授权书
%Ig$: I(o authorization by direction 指示授权
7+HK_wNi authorization by instruction 指令授权
$TIeeTB authorization by warrant 令状授权
v=llg ^ authorization of unit trust 单位信托的认可
@v)Z>xv authorized agent 指定代理人
~q`!928Gu authorized capital 法定资本
U6.aoqb% authorized clerk 出市员
dNe!X0[ authorized dealer 认可交易商
iWCYK7c@.- authorized financial institution 认可财务机构
xC)bW,% authorized fund 认可基金
6GxLaI authorized fund house 获授权的基金公司；认可基金公司
&S >{9 y% authorized institution 认可机构
3TwjC:Yhv2 authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
VF?H0}YSHb authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
'/>Mr!H# authorized insurer 获授权保险人；获认可承保人
Wiis<^) authorized investment 特准投资项目
+CSp L2@ authorized person 获授权人
ZM <6yj"f authorized representative 获授权代表
P $`1} authorized share capital 法定股本
J^7m? mA automated quotation system 自动报价系统
Dz }i-tw+ Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
D3Q+K 自动交易系统〔香港期货交易所有限公司〕
{ )" 3 automatic adjustment mechanism 自动调整机制
(| QJ[@?q automatic adjustment system 自动调整系统
!Tnjha* Automatic Clearing House 自动票据交换所
}1#m+ (; automatic exchange rates accumulation system 自动化汇率累集系统
Hv;xaT<}V
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
o}A Xp@cqi automatic teller machine [ATM] 自动柜员机
!^arWH[od autopay 自动转帐
=$' >VPQ
available assets 可用资产
(' &lAn available fiscal reserve 现存财政储备
bn*:Bn1 available profit 可用利润
gVG^R02#<k Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
- `L`kL< average 平均；平均数；海损
*;A ;)' average basic salary 平均基本薪金
D \ rns+ average consumer expenditure 平均消费开支；一般消费开支
p4VARAqi average cost 平均成本
I*rU e#$ average cost of land production 增辟土地平均成本
kvbZx{s average daily turnover 平均每日成交额
3&-rOc average daily wage rate 平均每日工资率
^to*ET{0 average expenditure pattern 平均开支模式
PxKBcx4o` average growth rate 平均增长率
aT0~C.vT average net fixed assets 固定资产平均净值
^6W} ZLp average of relatives 相对价格平均数
k~[jk5te average price 平均价格
#49l\>1 z average propensity to consume 平均消费倾向；一般消费倾向
<9@n / average propensity to save 平均储蓄倾向；一般储蓄倾向
+ #IUn average rate 平均率
$LXa] average revenue 平均收入；平均收益
XCM!8x?K average stock 平均库存；平均存货
8Ths"zwn average yearly rent 平均年租
5:@bNNX'j avoidance of double taxation 避免双重课税
?mH=3
:~ avoidance of tax 避税
