A:
;3& wO~lW A share Ａ股；甲类股份
ONpvx5'# abatement of tax 减税；减扣免税额
3w p@OF_ ABN AMRO Bank N.V. 荷兰银行
B K I-Dh above-the-line expenditure 线上项目支出；经常预算支出
a[j]fv*6 above-the-line receipt 线上项目收入；经常预算收入
gn.)_ ABSA Asia Limited 南非联合亚洲有限公司
9$9a BW absolute change 绝对数值变更
"x;FE<I absolute expenditure 实际开支
~(tt.l# absolute guideline figure 绝对准则数字
BT 0;I absolute interest 绝对权益
Uj 4HVd absolute order of discharge 绝对破产解除令
1uKIO{d @ absolute profit margin 绝对利润幅度
,+h<qBsV@ absolute value 实值；绝对值
<v _Wh@m absolutely vested interest 绝对既得权益
CXz 9bhn<4 absorbed cost 已吸收成本；已分摊成本
FcZ)^RQ4G absorption 吸收；分摊；合并
reYIF* absorption rate 吸收率；摊配率；分摊率
lsj9^z7 ACB Finance Limited 亚洲商业财务有限公司
!@ P{s'<: acceptable form of reciprocity 合理的互惠条件
FxK!h.C. acceptable rate 适当利率；适当汇率
?G!p4u?C acceptance agreement 承兑协议
+T*? ?OW@ acceptance for honour 参加承兑
j p~Tlomp acceptor 承兑人；接受人；受票人
Z]2z *XD acceptor for honour 参加承兑人
nB :i G accident insurance 意外保险
{hf_Xro& Accident Insurance Association of Hong Kong 香港意外保险公会
m*)jnd XY accident insurance scheme 意外保险计划
r b v accident year basis 意外年度基准
J~`!@! accommodation 通融；贷款
3rN}iSF^ accommodation bill 通融票据；空头票据
D_ej%QtB@ accommodation party 汇票代发人
)`Qr=DIsW account balance 帐户余额；帐户结余
/GJL&R Mx account book 帐簿
`\ IaeMvo account collected in advance 预收款项
`< T4 En account current book 往来帐簿
doX`NbA account of after-acquired property 事后取得的财产报告
dikX_ Q>D account of defaulter 拖欠帐目
"mU2^4 q account payable 应付帐款
XJl
3\* account payee only [A/C payee only] 只可转帐；存入收款人帐户
yD!GgnW account receivable 应收帐款
7iv g3* account receivable report 应收帐款报表
ER&\2,fZ account statement 结单；帐单；会计财务报表
Ji=`XsV account title 帐户名称；会计科目
E;4d lL`* accountant's report 会计师报告
A4d3hF~ l` Accountant's Report Rules 会计师报告规则
mrG#ox4$ accounting and auditing procedure 会计与审计程序；会计与核数程序
~@ <o-|# Accounting Arrangements 《会计安排》
wpQp1){%Q accounting basis 会计基础
?=_w5D.3J accounting by Official Receiver 破产管理署署长呈交的帐目
:~s*yznf Accounting Circular 《会计通告》
`RU RC" accounting class 会计类别
&E!m(|6?+ accounting date 记帐日期；会计结算日期
$5\sV4 8f accounting for money 款项核算
~K|ha26W Accounting Officer 会计主任
h5aPRPU g
accounting period 会计报告期；会计期
gth_Sz5!# accounting policy 会计政策；会计方针
zt|1tU: accounting practice 会计惯例
tOk=m'aUK accounting principle 会计准则
#1}%=nAsi accounting record 会计记录
@'hkU$N) accounting report 会计报告
apM)$ Accounting Services Branch [Treasury] 会计事务部〔库务署〕
E/1:4?1 S Accounting Society of China 中国会计学会
+m~3InWq accounting statement 会计报表
qn{9vr accounting system 会计制度；会计系统
EUgKJ =jw accounting transaction 会计事项；帐务交易
Dcs O~mg accounting treatment 会计处理
4 s9^%K\8{ accounting year 会计年度
Edcv>}PfE accretion 增值；添加
| ?f~T"|> accrual 应计项目；应累算数目
& K=) YpT accrual basis 应计制；权责发生制
,PKUgL}w accrual basis accounting 应计制会计；权责发生制会计
v- !Spf accrue 应累算；应计
1Zo3K<*J accrued benefit 应累算利益
5 OFB[ accrued charges 应计费用
D^];6\=.i accrued cumulative preference share dividend 应累算的累积优先股股息
D6yE/QeK4 accrued expenses 应累算费用
3a U4Z|f~ accrued interest payable 应付利息；应计未付利息
!T~uxeZ/; accrued interest receivable 应收利息；应计未收利息
&g*1 If accrued right 累算权益
@l_rB~ accruing profit 应累算的利润
c5 Kc iTD^ accumulated fiscal reserve 累积财政储备
M#8_Qbvfk accumulated profit 累积利润；滚存溢利
JH2-' accumulated reserve 累积储备
]D2 d=\ accumulation of surplus income 累积收益盈余
$|!3ks acquired assets 既得资产
HG5E,^1n acquisition 收购；购置；取得
Pum& \.l acquisition cost 购置成本
Y~#.otBL& acquisition expenses 购置费用
w; f LnEz_ acquisition of 100% interest 收购全部股权
RR/?"d? & acquisition of control 取得控制权
F 6+4Yy+ acquisition of fixed assets 购置固定资产
l[WX77bp= acquisition of shell “买壳”
2`FDY3n acquisition price 收购价
g~=-
,j| act of God 天灾
j&8G tE1b acting partner 执事合伙人
iM8l,Os]<f active market 买卖活跃的市场；交投畅旺的市场；旺市
}^n"t>Z8 active partner 积极参与的合伙人
(v}l#M7w active trading 交投活跃
R"F: ( actual circulation 实际流通
0Uk;&a0s actual cost 实际成本
8 f'r_," actual expenditure 实际开支；实际支出
v.,D,6qZ actual income 实际入息；实际收入；实际收益
:V)=/mR actual market 现货市场
c,G[R k actual price 现货价；实际价格
nU2w\(3| actual profit 实际利润
K[9P {0hA actual quotation 实盘；实际价位；实际报价
{e[~ 1]j3 actual year basis 按实际年度计算
o> 1+m actuals 实货
[ 8 WG actuarial investigation 精算调查
?xQm_
91X^ actuarial principle 精算原则
9: E.Iy actuarial report 精算师报告
4a.8n!sys Actuarial Society of Hong Kong 香港精算学会
LTb#1JC actuarial valuation 精算师估值
iWe'|Br actuary 精算师
u e!4By8T ad referendum agreement 暂定协议；有待覆核的协定
N{Pa&/V ad valorem duty 从价税；按值征税
7< ?Aou ad valorem duty system 从价税制
z rC1/%T ad valorem fee 从价费
>ca`0gu ad valorem tariff 从价关税
a72L%oJ additional allowance 额外免税额
h}oV)z6 additional amount for unexpired risk 未过期风险的额外款额
4/2@^\?i) additional assessable profit 补加应评税利润
A- #c1KU! additional assessment 补加评税
(~PT(B? additional commitment 额外承担
z<cPy)F]" additional commitment vote 额外承担拨款
ySlGqR1H additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
6\QsK96_ additional dependent parent allowance 供养父母额外免税额
B6!ni@$M8X additional provision 额外拨款
`Q>qmf_Fi additional stamp duty 附加印花税
ExOSHKU,e additional tax 补加税罚款；补加税款
Z?eedVV@ Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
0o
8V8 : adjudged bankrupt 被裁定破产
6D*x5L-1o adjudicated bankrupt 裁定破产人
J b7^'P adjudication fee 裁定费；评定印花税额手续费；评估契据费
y]ya.YG adjudication of bankruptcy 裁定破产；宣告破产
%w3tzE1Hq adjudication of insolvency 裁定无力偿还债务
2kFP;7FO adjusted actual 经调整的实数；调整后的实数
E@Yq2FBpnn adjusted current assets 经调整的流动资产；调整后的流动资产
ZYTBc#f adjusted figure 经调整的数字；调整后的数额
7;sF0oB5e adjusted liabilities 经调整的负债；调整后的负债
^|cax| > adjusted loss 经调整的亏损；调整后的亏损
EM'#'fBZ>Y adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
;T> . adjusted profit 经调整的利润；调整后的利润
`2G%&R,k"D adjusted surplus 经调整的盈余额；调整后的盈余额
kNrd=s,-]D adjusted value 经调整的价值；调整后的价值
ng[LSB*57Y adjustment 调整；修订；理算〔保险〕
|1+ m Hp adjustment centre 调剂中心
rGQ([e adjustment lag 调整过程的时间差距；调整时差
GM0pHmC adjustment mechanism 调整机制
t RTJ Q adjustment of loss 亏损调整
0 \o5+ adjustment process 调整过程；调整程序
_J _QB ]t adjustment range 调整幅度
L^ U.h administered exchange rate 受管制汇率
W)odaab7 Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
m9$lOk4/ administration expenses 行政费用
YE -}1&8 administration fee 手续费；行政费
{>X2\.Rl administration in bankruptcy 破产管理
[](] "r administration order 遗产管理令
C'joJEo administrator 管理人；遗产管理人
O F?o administrator of the estate 遗产管理人
9_% ??@^> admission of debt 债项承认书
?r.U5}PBI admission of proof 接纳债权证明
<x:^w'V_b advance 放贷款项；垫付款项；预支款项；预付款项
H+N6 VVnO advance account 暂支帐目；预付款帐户
)=#z MdK& advance compensation 预付补偿金
G n ie|[3 advance from shareholder 股东垫款
9Om3<der advance pending reimbursement 预支以待日后付还
>#5jO9 advanced economy 先进经济体系
mk3,ke8 advancement 预付；预付财产
9H
c xL advances warrant 垫款令
ZBc8 ^QZ advancing 贷出
+,4u1 `c|$ adverse balance 逆差
^
`[T0X adverse exchange 逆汇
42PA?^xPw advertisement addressed to shareholders 在报章刊登的致股东通告
U ~8, N[ advice for collection 托收通知书
A+"'8%o9} advice of drawing 提款通知书；汇票通知书
Es1T{<G|w advice of payment 付款通知
*HQ>tvUh Advisory Committee [Securities and Futures Commission]
D [K!xq 谘询委员会〔证券及期货事务监察委员会〕
edfb7prfTl Advisory Committee on Diversification 经济多元化谘询委员会
mf gUf affidavit 誓章；遗产申报誓章
7hKfxw-X@ affidavit of no receipt 述明无收款的誓章
SJ&+"S& affiliate 联号；联营公司；附属公司
S@WT;Q2Z affiliated company 附属公司；联号；联营公司
JuR x>F4 affirmation [estate duty] 非宗教式宣誓〔遗产税〕
`t]8 [P5 affordability 负担能力
Lr(My3vF8q African Development Bank [AfDB] 非洲开发银行
%07vH&<C. after-acquired property 事后取得的财产
E
qt\It9 after-hours dealing 市后交易
3s,a%GO k after-tax profit 税后盈利；税后利润；税后溢利
F OSC#W9E agency agreement 代理协议
" 8g\UR"[ agency expenses 代理机构的开支
]
N7(<EV/ agency fee 代理费
<s (o?U Agency Law 《代理法》
%VO>6iVn agent 代理人；承销人
9G{#a#Z. agent of company 公司代理人
V6^=[s R agent's fee 代理人费；经纪费
cx*$GaMk aggregate 总计；总数；总体数字
5Ln !>, aggregate amount 总款额；总额
qo:t"x ^ aggregate assets and liabilities 总体资产与负债
7k#0EhN 1> aggregate at constant price 按固定价格计算的总体数字
UH7FIM7kX aggregate demand 总需求
LP/ /\E_] aggregate gross position 总持仓量
=5 $BR<' aggregate limit 总限额
3 E!F8GZ aggregate of salaries tax 合计薪俸税
a )M3 t aggregate performance 总体表现；总体业绩
-n GLmMv d aggregate supply 总体供应
P,K^ oz} aggregate surplus 总盈余
BBRZl x aggregate total 整体总额
?p &Xf>K aggregate value 总值；合计价值
J L2g!n=
K aggregated basis 合计基准
'LLpP# ( aggregated net chargeable income 合计应课税入息实额
$8NM[R.8^4 aggregation 合并计算；合计；总和
VJ-To} aggregation of incomes of husband and wife 夫妇入息合并计算
n6#z{,W<3 aggregation of property 财产的总和
|DXi~ agio 差价；贴水
)3)fq:[ Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
9_J'P 2e Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
d@+u&xrd 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
X->` ~-aj Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
dwUs[v 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
.|2[! 7CXH Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
z_nY>_L83* 《香港政府和大韩民国政府关于相互促进和保护投资协定》
IMHt#M` agreement for a settlement 授产协议
X/A(8rvCr agreement for assignment 转让协议
dY.NQ1 @" agreement for sale 售卖协议；买卖协议
0Q:l,\lY agreement for sale and purchase 买卖协议
e+wINW agreement for the payment of interest 支付利息协议
fOz.kK[] agreement for the repayment of money 还款协议
p!+bn,?G agreement of reinsurance 再保险协议
W$Z8AZ{E Agricultural Bank of China 中国农业银行
.-.b:gdO( air passenger departure tax 飞机乘客离境税
& *o {-kw Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
8 >!-|VSn airport tax 机场税
Kq}-) alcohol duty 酒精税
#c`/ f6z alienation 让与；让渡；转让
L?b;TjLe alimony 生活费；赡养费
U/>l>J5 All Ordinaries Index [AOI] 所有普通股指数
x{$/|_ all risks 全险；综合险
\!Ap < All Sales Record for Stock Market 《股票市场成交报告》
BYb"[qPV Allied Capital Resources Limited 新联财务有限公司
\kC'y9k all-items index [Consumer Price Index] 总指数〔消费物价指数〕
d(9C7GLC, allocation letter 拨款信件
\qB.>f"%p| allocation of fund 分配款项；预留款项
z KNac [: allocation of profit 利润分配；溢利分配
GT-ONwVDq allocation warrant 拨款令
VN]"[ allotment 分配；配股
UMlvu?u2p1 allotment notice 股份配售通知；配股通知
dIk9C|-. allotment of shares 股份分配
ZtX \E+mC allowable 可获宽免；免税的
jluv} *If allowable business loss 可扣除的营业亏损
5ih5=qX allowable expenses 可扣税的支出
sn yA allowance 免税额；津贴；备抵；准备金
B1z7r0Rm , allowance for debts 债项的免税额
(4FZK7Fm allowance for depreciation by wear and tear 耗损折旧免税额
/Ca
M(^W allowance for funeral expenses 殡殓费的免税额
4'H)h'#C allowance for inflation 为通货膨胀而预留的款项；通胀准备金
C@9K`N[* allowance for repairs and outgoings 修葺及支出方面的免税额
8k ?V&J ` allowance to debtor 给债务人的津贴
;H"OZRQ alteration of capital 资本更改
fY 1 0a_@x alternate trustee 候补受托人
km6O3> p5r amalgamation 合并
4 }*V=>z ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
D fVSG1g ambit of charges 征税范围；收费范围
4\14HcTcK amended valuation 经修订的估值
I \('b9"* American Commodities Exchange 美国商品交易所
IgKrcpK#}? American Express Bank Limited 美国运通银行
MN _1^T5 American Stock Exchange 美国证券交易所
LN=#&7=$ c amortization 摊销
a!;CY1> amount due from banks 存放银行同业的款项
#[y2nK3 zF amount due from banks abroad 存放海外银行同业的款项
|5\:
E}1 amount due from holding companies 控股公司欠款
*):s**BJ$ amount due from local banks 存放本港银行同业的款项
DN|+d{^lN amount due to banks 银行同业的存款
1A N)% amount due to banks abroad 海外银行同业的存款
@g1T??h amount due to holding companies 控股公司存款
/F}dC/W amount due to local banks 本港银行同业的存款
'F7UnkKO| amount due to outport banks 外埠银行同业的存款
s"X0Jx} amount for note issue 发行纸币的款额
X92I==-w amount of bond 担保契据的款额
nC#SnyUO amount of consideration 代价款额
a0hgF_O1 amount of contribution 供款数额
.Iv`B: 4 amount of indebtedness 负债款额
$QaEU="Z amount of principal of the loan 贷款本金额
S
vW{1 amount of rates chargeable 应征差饷数额
8FQNeQr amount of share capital 股本额
Hh &s.ja amount of sums assured 承保款额
L^L.;1 amount of variation 变动幅度
{1'M76T amount of vote 拨款数额
cEEn R 1 amount payable 应付款额
F& ['w-n% amount receivable 应收款额
JUTlJyx8 Amsterdam Stock Exchange 阿姆斯特丹证券交易所
KqWO9d?w. analysis 分析
{/!Yav x ancillary risk 附属风险
Q57Z~EsF annual account 周年帐目；周年帐目报表；年度决算；年结
?7w7Y;FuR annual accounting date 年结日期
HVNX"`]" annual allowance 每年免税额；年积金；年度津贴；年津
6bBNC2K$- annual balance 年度余额
U
sV?} annual disposable income 每年可动用收入
ky[ ^uQ>0 annual estimates 周年预算
&}FWpo! annual fee 年费
+3?.Vb%jY annual general meeting 周年大会
@gm!D`YL annual growth rate 年增率；每年增长率
uEyu s96 + annual long-term supplement 长期个案每年补助金
T_<: annual pensionable emolument 可供计算退休金的年薪
p?x]|`M annual report 年报
%6TS_IpJ Annual Report on the Consumer Price Index 《消费物价指数年报》
#Z} YQ $g annual return 周年报表；周年申报表；每年报税表格
__ G=xf Annual Return Rules 《周年报表规则》
lt#3&@<v
annual review of consumer prices 每年消费物价回顾
^P owL: annual roll-forward basis 逐年延展方式
}*vO&J@z annual salary 年薪
g>_d,# F annual statement 年度报表；年度决算表
x24&mWgU Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
H@`lM~T[ annuitant 年金受益人
C.+:FY.H annuity 年金
m WH;-F*% annuity contract 年金合约
*NQsD C.J^ annuity on human life 人寿年金
g3\1 3< antecedent debt 先前的债项
-@/!u9l ante-dated cheque 倒填日期支票
r1.OLn?C anticipated expenditure 预期开支
(+;%zh- anticipated net profit 预期纯利
EP8R[Q0 _" anticipated revenue 预期收入
W!
GUA< anti-inflation measure 反通货膨胀措施
Fj1'z5$ anti-inflationary stance 反通货膨胀立场
R3E|seR apparent deficit 表面赤字
10r9s R apparent financial solvency 表面偿债能力
$H1i gYc apparent partner 表面合伙人
A "~Oi application for personal assessment 个人入息课税申请书
BV]$=
e' application of fund 资金应用
wQ\bGBks application to release as liquidator and to destruct the books of accounts and documents
=[ `gfw 申请免除清盘人职务及毁灭帐簿与文件
;>jOB>b{h appointed actuary 委任精算师
XF 99h&;9 appointed auditor 委任核数师；委任审计师
UsdUMt!u appointed trustee 委任的受托人
l"9$lF} appointer 委任人
y(jd$GM| apportioned pro rata 按比例分摊
iU4Z9z ! apportionment 分配；分摊
: W0 ;U Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
'! ~ s= apportionment formula 分摊方程式
ilFS9A3P apportionment of estate duty 遗产税的分摊
tj[-|h appraisal 估价；评估
,w7ZsI4:[ appreciable growth 可观增长
d6~ d)E appreciable impact 显着影响
0mI4hy appreciable increase 可观增长
I.)9:7 appreciation 增值；升值
{AAi x appreciation against other currencies 相对其他货币升值
_"- ,ia[D appreciation of the exchange value of Hong Kong dollar 港元汇值上升
D~@lpcI appreciation tax 增值税
!-q) 9K? appropriation 拨款；拨用；拨付
q8 Rep appropriation account 拨款帐目
fnudy% oo Appropriation Bill 拨款法案
S? # 'Y*h appropriation-in-aid system 补助拨款办法
tMr$N[@r approved assets 核准资产
2G }@s. iE approved basket stock 认可一篮子证券
?,FL"ye approved budget 核准预算
}Z% j=c"d approved charitable donation 认可慈善捐款
wW0m}L approved charitable institution 认可慈善机构
>TS= tK approved currency 核准货币；认可货币
nLBi} T approved estimates 核准预算
!9Eb G approved estimates of expenditure 核准开支预算
PpR
eqm o approved overseas insurer 核准海外保险人
) ;fPir?+ approved overseas trust company 核准海外信托公司
Hu$JCB-% approved pooled investment fund 核准汇集投资基金
wy?Hp* E approved provident fund scheme 认可公积金计划
@gihIys f approved provision 核准拨款
(:|1h@K/ R approved redeemable share 核准可赎回股份
"oT]_WHqo approved regional stock 认可地区性证券
lsB.> N lU approved retirement scheme 认可退休金计划
PF: E{ _~ approved subordinated loan 核准附属贷款
:6}cczQE|O arbitrage 套戥；套汇；套利
^tl&FWF arbitrageur 套戥者；套汇者
1:Xg&4s arbitrary amount 临时款项
!4m AZF
b arrangement 措施；安排；协定
|@* arrears 欠款
U ymhBh arrears of pay 欠付薪酬
Qj yJmW("Z arrears of revenue 逾期未收税款；逾期未收的帐项
SNtOHTQ articles of association 组织章程；组织细则；组织章程细则
T$s )aM Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
eEg> EI_U ascertainment of profit 确定利润
/5C>7BC "Asia Clear" “亚洲结算系统”
+! <{ 80w Asia Commercial Bank Ltd. 亚洲商业银行有限公司
Ct}rj-L<i Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
3E:+DF-Z\ Asian Development Fund [ADF] 亚洲发展基金
WvWZzlw Asian dollar bond 亚洲美元债券
a,\GOy(q{ Asian dollar market 亚洲美元市场
+( vL ~ Asian dollar rate 亚洲美元利率
u&$1XZ!e s Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
B \>W Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
^j]"5@f asked price 沽盘；喊价；索价；卖方报价
`-<m#HF:)d assessable income 应评税入息
8:}$L)[V assessable loss 应评税亏损
3vF-SgCV assessable profit 应评税利润
"
{Nw K assessable value 应评税值
S{ qn^\0 assessed profit 估定利润
" gq _^& assessed value 经评估价值
L&qY709 assessment 评税；评定；估价；评税单
T1fX[R ^\ assessment number 评税编号；估价编号
b v'Z~@<c assessment of additional tax 补加税评税
sys;Rz2 assessment of performance 业绩评估；实绩评价
mNr<=Z%b Assessor 评税主任
szD
BfGd%j asset price bubbles 资产价格泡沫
-.hH,zm asset-backed securities 具资产保证的证券
j% E9 @# assets accretion 资产增值
(r$QQO) / assets and liabilities 资产与负债
?+y# t? assets betterment statement 资产递增表；资产改进表
pt8#cU\ assets lending 实物放款；有抵押贷款
7' TXR[ assets of the company passing on the death 死者去世时转移的公司资产
g<N3 L [ assets pledged as security for liabilities 用作负债抵押的资产
&}vc^io assets portfolio 资产投资组合
B~/ejC! assets price 资产价格
}o9(Q8 assets quality 资产质素
[N g uQ]B. assets realization 资产变现
<N\#6m assets refinancing arrangement 资产再集资安排
/ lN09j assets securitization 资产证券化
\|Ya*8V assets situated outside Hong Kong 在香港以外地方的资产
=!PUKa3f< assets stripping 削减资产；拆卖资产
5b%zp x0Y assets value 资产值
0 +"P 1 / assignee 承让人
9NcC.}#-5 assignment 转让；转让书；转让契
Lcy>!3q3~ assignment of interest 权益转让
{$^Lb4O[V assignment of letters patent and trade mark 专利证书及商标转让
/R)(u@jk assignment of property 物业转让；物业转让书
?[S{kMb2 assignment right 转让权
DwH=ln=
assignor 转让人
B< ?fD associate 有联系的人；有关连人士；相联者；合伙人；联系人
>?0 f>I%\ Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
D_Cd^;b associate member 附属会员
6Pu5 k;H associated body corporate 相联法人团体
nv"D associated company 相联公司；联属公司
?c# v'c^=h associated corporation 相联法团
4p_@f^v~QH Association of Chartered Certified Accountants [ACCA] [United Kingdom]
)z2hyGX 公认会计师公会〔英国〕
[bJAh ` I Association of Futures Exchange Brokers 香港期货经纪协会
iC\t@BVS Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
AJ-~F>gn association of underwriters 承保人组织
Vr%!rQ assumption of control 接管
?u /i8 assurance 担保；保险；转易；转易书
Ue]GHJ2 assurance of interest 权益的转易
' C|yUsBC at 19XX price 按一九ＸＸ年价格计算
a+{95"4 at a discount 按赔价计算；按贴水价格计算；打折扣
K>fY9`Whm at a premium 按溢价计算；按升水价格计算
O{`r.H1', at call 通知付款；按通知
CF+:9PG at constant market price 按固定市价计算
.=-K 7.X.) at constant price 按固定价格计算
@X*r5hjc at cost 按成本计算
L~xzf O at current market price 按当时市价计算；按现时市价计算
bLi>jE.%. at current price 按当时价格计算；按现时价格计算
p3(&9 ~ s at factor cost 按要素成本计算；按生产要素成本计算
}9ZcO\M at money-of-the-day price 按付款当日价格计算
5T ;,wQ< at or better 按指定或较佳价位〔买卖指令〕
mbRN W at par 按面值计算；平价
B$cx
'_zF at sight 见票即付
sy.U] QG at the close 按收市盘
NX4}o&mDwn at the opening 按开市盘
9b*1-1 " attestation 见证；见证条款
aj*%$!SU+ at-the-money option 平价期权
zMQ|j_ l9E attorney 受权人；受托代表人
[XP3 attornment 新拥有人承认书
rnC u=n attributable profit 可归属利润
/4n :!6rt attributable share value 可归属股份价值
D V!) n 6 Auckland Stock Exchange 奥克兰证券交易所
d ;W(Vm6 auction 拍卖
5UHxB"`C auctioneer 拍卖商
h *-j
audit 审计；核数
=1Mh %/y Audit Commission 审计署
$ I-i=:}g Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
zSFqy'b.M- 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〕
O%(k$ fvM audit review 帐目审查
m]NyEMYg Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
l+1GA0'JP audited account 审计帐目；经审计的帐目
|J#mgA}( audited annual account 经审计的周年帐目
d^.f B+)A3 audited balance sheet 经审计的资产负债表
(l3P<[[? auditor 核数师；核数主任；审计师
" | l-NUe auditor's certificate 核数师证明书；审计师证明书
,:QDl auditor's report 核数师报告；审计师报告
BnLWC Aussie bond 澳元债券
N2 ^B austerity budget 紧缩预算
;{Kx$Yt+ Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
i%)Nn^a;T Australia All Ordinaries Index 澳洲所有普通股票指数
*"D8E^9 Australian Dollar [AUD] 澳元
enG jom Australian Options Market 澳大利亚期权市场
-dn \ *n5 Australian Securities Commission 澳洲证券事务监察委员会
h .Iscr^~ Australian Society of Certified Practising Accountants 澳洲执业会计师公会
=a .avOZ Australian Stock Exchange 澳大利亚证券交易所
e-#!3j!' Austrian Schilling [ATS] 奥地利先令
icPg<>TQ authentication 认证；鉴证
]}&f<X authority to purchase 委托购买证；委购书
*0`oF TJ authorization 认可；核准；授权；授权书
~y(- j[ authorization by direction 指示授权
z2QZ;ZjvRS authorization by instruction 指令授权
Ya)s_Zr7 authorization by warrant 令状授权
HjAQF?;V authorization of unit trust 单位信托的认可
L )o7~M authorized agent 指定代理人
g.d%z authorized capital 法定资本
z@0*QZ.y 1 authorized clerk 出市员
$}/ !mXI5 authorized dealer 认可交易商
bLysUj5[5 authorized financial institution 认可财务机构
2$ O @T] authorized fund 认可基金
?][ 2J authorized fund house 获授权的基金公司；认可基金公司
@*gm\sU4 authorized institution 认可机构
6*<=(SQI authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
nVC:5ie authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
1wa zJj=v authorized insurer 获授权保险人；获认可承保人
hd2 X/" authorized investment 特准投资项目
N}3$1=@Y authorized person 获授权人
6h|@Bz/A authorized representative 获授权代表
r%g?.4o*b authorized share capital 法定股本
+0Rr5^8u automated quotation system 自动报价系统
0/."R ; Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
;_l Eu" - 自动交易系统〔香港期货交易所有限公司〕
x_o L~~@ automatic adjustment mechanism 自动调整机制
t4H@ZvAH0 automatic adjustment system 自动调整系统
|QvG;{! Automatic Clearing House 自动票据交换所
{zc<:^r^ automatic exchange rates accumulation system 自动化汇率累集系统
YEWHr>&Z Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
w-%H\+J automatic teller machine [ATM] 自动柜员机
:_q autopay 自动转帐
~iZMV ?w available assets 可用资产
btK| U available fiscal reserve 现存财政储备
;y7V-sf available profit 可用利润
bV#U&)| Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
"3*Chc average 平均；平均数；海损
y4HOKJxI average basic salary 平均基本薪金
D %`64R average consumer expenditure 平均消费开支；一般消费开支
D/w 4u;E@ average cost 平均成本
? 5qo>W<7 average cost of land production 增辟土地平均成本
RrkS!E[C average daily turnover 平均每日成交额
l+.E' average daily wage rate 平均每日工资率
D@i,dPz5Zl average expenditure pattern 平均开支模式
[UVxt M J average growth rate 平均增长率
$C UmRi{T average net fixed assets 固定资产平均净值
,Z;z}{.hq average of relatives 相对价格平均数
nz|;6?LCLY average price 平均价格
NW`.RGLI< average propensity to consume 平均消费倾向；一般消费倾向
x P.B,1\X average propensity to save 平均储蓄倾向；一般储蓄倾向
n2Oi< ) average rate 平均率
H N\Zr b average revenue 平均收入；平均收益
>o=3RB=Fh average stock 平均库存；平均存货
_be*B+?2 t average yearly rent 平均年租
W%f:+s}cI avoidance of double taxation 避免双重课税
s7C oUd2 avoidance of tax 避税
