A:
['%$vnS5S A share Ａ股；甲类股份
O{<uW- abatement of tax 减税；减扣免税额
p=d,kY ABN AMRO Bank N.V. 荷兰银行
Y 9SaYSX above-the-line expenditure 线上项目支出；经常预算支出
!q8"Q t above-the-line receipt 线上项目收入；经常预算收入
(g*mC7 HN ABSA Asia Limited 南非联合亚洲有限公司
y0R9[ ;b07 absolute change 绝对数值变更
* YR>u @ absolute expenditure 实际开支
gj@>9 absolute guideline figure 绝对准则数字
M669G;w(K absolute interest 绝对权益
` 'vNHY absolute order of discharge 绝对破产解除令
*-vH64e absolute profit margin 绝对利润幅度
Fy# 7 <Hp absolute value 实值；绝对值
%W 8*vSbx absolutely vested interest 绝对既得权益
r .`&z absorbed cost 已吸收成本；已分摊成本
4 }r.g0L absorption 吸收；分摊；合并
cHAq[Ebp2! absorption rate 吸收率；摊配率；分摊率
}~+q S` ACB Finance Limited 亚洲商业财务有限公司
8o SL3 acceptable form of reciprocity 合理的互惠条件
c!ul9Cw acceptable rate 适当利率；适当汇率
1G}\IK1+ acceptance agreement 承兑协议
[W 8"Mc|ve acceptance for honour 参加承兑
kZ K1{ acceptor 承兑人；接受人；受票人
KlGmO;k acceptor for honour 参加承兑人
d1 >L&3HKx accident insurance 意外保险
$ fhR1A Accident Insurance Association of Hong Kong 香港意外保险公会
(^~0%1 accident insurance scheme 意外保险计划
H?4t\p SS accident year basis 意外年度基准
}nK=~Wcu\ accommodation 通融；贷款
Maw$^Tz, accommodation bill 通融票据；空头票据
aJzyEb accommodation party 汇票代发人
n_/;j$h account balance 帐户余额；帐户结余
5{|tE! account book 帐簿
,GY K3 +}Z account collected in advance 预收款项
[!S%nYs&8L account current book 往来帐簿
~5;2 ni8n account of after-acquired property 事后取得的财产报告
m:W+s4!E account of defaulter 拖欠帐目
r]B`\XWz account payable 应付帐款
6sQY)F7p account payee only [A/C payee only] 只可转帐；存入收款人帐户
(Rs|"];?Z account receivable 应收帐款
c?%}J\<n account receivable report 应收帐款报表
nj <nW5[ account statement 结单；帐单；会计财务报表
G
Tz>}@W account title 帐户名称；会计科目
mcb|N_#n/ accountant's report 会计师报告
m4@Lml+B, Accountant's Report Rules 会计师报告规则
hbSXa' accounting and auditing procedure 会计与审计程序；会计与核数程序
h @2.D|c)g Accounting Arrangements 《会计安排》
[2.;gZj accounting basis 会计基础
n48%Uwa, accounting by Official Receiver 破产管理署署长呈交的帐目
) :st-I!o Accounting Circular 《会计通告》
WxJ V
zHtR accounting class 会计类别
7Ml OBPh accounting date 记帐日期；会计结算日期
+ZJ1> n accounting for money 款项核算
9!,f4&G` Accounting Officer 会计主任
p1']+4r% accounting period 会计报告期；会计期
N+zR7`AG8 accounting policy 会计政策；会计方针
y(yB RR accounting practice 会计惯例
mNPz%B accounting principle 会计准则
Z5 Tu*u= accounting record 会计记录
!a7 YM4 D accounting report 会计报告
_ YcIG OL Accounting Services Branch [Treasury] 会计事务部〔库务署〕
CTf39R|7_ Accounting Society of China 中国会计学会
\y0]BH accounting statement 会计报表
G7YBo4v accounting system 会计制度；会计系统
[N_)V kpr accounting transaction 会计事项；帐务交易
`OHdo$Y9 accounting treatment 会计处理
2&0#'Tb accounting year 会计年度
=kBWY9 :$, accretion 增值；添加
3RP\w~? accrual 应计项目；应累算数目
z]R% A:6K accrual basis 应计制；权责发生制
*@fVog r^ accrual basis accounting 应计制会计；权责发生制会计
s(r1q$5 accrue 应累算；应计
n*m "yp accrued benefit 应累算利益
i{ }Q5iy accrued charges 应计费用
2SXy)m
! accrued cumulative preference share dividend 应累算的累积优先股股息
Gxw>.O){ accrued expenses 应累算费用
4<S=KFT_ accrued interest payable 应付利息；应计未付利息
.GiQC {@9w accrued interest receivable 应收利息；应计未收利息
|HQF qa < accrued right 累算权益
nyx(0 accruing profit 应累算的利润
blmY=/] accumulated fiscal reserve 累积财政储备
yhxZ^ (I accumulated profit 累积利润；滚存溢利
[-hsG E accumulated reserve 累积储备
@ 5 V3I ^ accumulation of surplus income 累积收益盈余
cdv0:+[P acquired assets 既得资产
^o[(F<q acquisition 收购；购置；取得
"vo
o!&< acquisition cost 购置成本
p sAr>:\3 acquisition expenses 购置费用
S20E}bS:> acquisition of 100% interest 收购全部股权
wT&P].5n acquisition of control 取得控制权
>_u5"&q acquisition of fixed assets 购置固定资产
DxzNg_E] acquisition of shell “买壳”
"64D.c(r$ acquisition price 收购价
hOr4C4 act of God 天灾
<(x!P=NM- acting partner 执事合伙人
nz l3<Ar active market 买卖活跃的市场；交投畅旺的市场；旺市
S<Uv/pn active partner 积极参与的合伙人
xX\A& 9 m active trading 交投活跃
w!/|aZ~* actual circulation 实际流通
Ht7v+lY90^ actual cost 实际成本
%!V = noo actual expenditure 实际开支；实际支出
g*$yUt actual income 实际入息；实际收入；实际收益
RsnFjf b' actual market 现货市场
r^ +n06[
actual price 现货价；实际价格
wyUfmk_} actual profit 实际利润
AxiCpAS; J actual quotation 实盘；实际价位；实际报价
^03M~ SNCj actual year basis 按实际年度计算
DX<xkS[P actuals 实货
;s w3MRJ actuarial investigation 精算调查
7s2e> 6Q [ actuarial principle 精算原则
ZnRE:= actuarial report 精算师报告
ke5_lr( Actuarial Society of Hong Kong 香港精算学会
WbHI>tt actuarial valuation 精算师估值
4FcY NJq actuary 精算师
Yp6%
@c6\ ad referendum agreement 暂定协议；有待覆核的协定
2- DJ3OL]k ad valorem duty 从价税；按值征税
)"&\S6*! ad valorem duty system 从价税制
.!Q?TSQ+{! ad valorem fee 从价费
4/QQX; w ad valorem tariff 从价关税
Kc {~Q additional allowance 额外免税额
4 moVS1 additional amount for unexpired risk 未过期风险的额外款额
Wf9K+my additional assessable profit 补加应评税利润
FS6I?q#tQ additional assessment 补加评税
|&\cr\T\r additional commitment 额外承担
l1D"*J 2` additional commitment vote 额外承担拨款
=>Dw ,+" additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
h 7*#;j additional dependent parent allowance 供养父母额外免税额
~.TKzh'eB additional provision 额外拨款
Ku;8Mx{ additional stamp duty 附加印花税
'Q4V (. additional tax 补加税罚款；补加税款
rtk1 8U- Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
j(`V& S adjudged bankrupt 被裁定破产
j WerX -$ adjudicated bankrupt 裁定破产人
Yf[GpS ej adjudication fee 裁定费；评定印花税额手续费；评估契据费
IjrjLp[z$ adjudication of bankruptcy 裁定破产；宣告破产
V>B*_J,z. adjudication of insolvency 裁定无力偿还债务
Y%YPR=j~ & adjusted actual 经调整的实数；调整后的实数
| 3uE"\nfA adjusted current assets 经调整的流动资产；调整后的流动资产
e(EXQP2P> adjusted figure 经调整的数字；调整后的数额
Jk=d5B adjusted liabilities 经调整的负债；调整后的负债
E@S5|CM adjusted loss 经调整的亏损；调整后的亏损
)ja NFJ
3 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
O< `\9 adjusted profit 经调整的利润；调整后的利润
4e9'yi adjusted surplus 经调整的盈余额；调整后的盈余额
!_LRuqQ?" adjusted value 经调整的价值；调整后的价值
TDj jaO adjustment 调整；修订；理算〔保险〕
vV /fTO adjustment centre 调剂中心
`yWWX .` adjustment lag 调整过程的时间差距；调整时差
I cz) Qtg| adjustment mechanism 调整机制
f*GdHUZ* adjustment of loss 亏损调整
>Wr adjustment process 调整过程；调整程序
etLA F adjustment range 调整幅度
a?ii)GGq administered exchange rate 受管制汇率
=U<6TP]{ Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
m/>z}d05h administration expenses 行政费用
h2fTG administration fee 手续费；行政费
2 NrM se administration in bankruptcy 破产管理
^g*2jH+ administration order 遗产管理令
#e(P~'A0 administrator 管理人；遗产管理人
mp+lN: administrator of the estate 遗产管理人
62z"cFN admission of debt 债项承认书
2= ZZR8v admission of proof 接纳债权证明
T0Zv . advance 放贷款项；垫付款项；预支款项；预付款项
]WP[hF advance account 暂支帐目；预付款帐户
'CC;=@J advance compensation 预付补偿金
nLv"ON~ advance from shareholder 股东垫款
yct^AN|% advance pending reimbursement 预支以待日后付还
WMXk-?v4 advanced economy 先进经济体系
<-m?l6 advancement 预付；预付财产
uZ7~E ._ advances warrant 垫款令
0G"I} Jp{ advancing 贷出
L?p,Sy<RI adverse balance 逆差
d !]fou adverse exchange 逆汇
V ;t8v\ advertisement addressed to shareholders 在报章刊登的致股东通告
$l!+SLK advice for collection 托收通知书
D_4UM#Tw advice of drawing 提款通知书；汇票通知书
dr8`;$;G* advice of payment 付款通知
no lLeRE1 Advisory Committee [Securities and Futures Commission]
~i)IY1m" 谘询委员会〔证券及期货事务监察委员会〕
vTF_`X Advisory Committee on Diversification 经济多元化谘询委员会
*Mr? }_,X* affidavit 誓章；遗产申报誓章
84 $#!=v affidavit of no receipt 述明无收款的誓章
om'DaG`A affiliate 联号；联营公司；附属公司
+:fr(s!OE affiliated company 附属公司；联号；联营公司
rezH5d6z62 affirmation [estate duty] 非宗教式宣誓〔遗产税〕
7Yrp#u1! affordability 负担能力
H3Z "u African Development Bank [AfDB] 非洲开发银行
_/zK ^S) after-acquired property 事后取得的财产
'dTg\
Qv after-hours dealing 市后交易
_N&]w*ce after-tax profit 税后盈利；税后利润；税后溢利
m?=9j~F * agency agreement 代理协议
B)cVbjTn agency expenses 代理机构的开支
}n91aE3 v agency fee 代理费
;wkoQ8FD9 Agency Law 《代理法》
WSPlM"h agent 代理人；承销人
`&-)(# agent of company 公司代理人
1Ev#[FOc agent's fee 代理人费；经纪费
t/9,JG aggregate 总计；总数；总体数字
y
2v69nu~q aggregate amount 总款额；总额
56R)631]p aggregate assets and liabilities 总体资产与负债
d 9n{jv| aggregate at constant price 按固定价格计算的总体数字
a;$'A[hq aggregate demand 总需求
eTp}*'$p aggregate gross position 总持仓量
dJ0qg_ U& aggregate limit 总限额
MVpk/S%W aggregate of salaries tax 合计薪俸税
y8.(fil NB aggregate performance 总体表现；总体业绩
,awp)@VG7 aggregate supply 总体供应
7iJ=~po:o aggregate surplus 总盈余
7f9i5E1 aggregate total 整体总额
ZHku3)V=o aggregate value 总值；合计价值
j. L`@ aggregated basis 合计基准
D3+ UV+&R/ aggregated net chargeable income 合计应课税入息实额
)FfJ%oT} aggregation 合并计算；合计；总和
NhDM h8=$^ aggregation of incomes of husband and wife 夫妇入息合并计算
:jp4 !0w aggregation of property 财产的总和
ihr l!A5 agio 差价；贴水
/6%< 97/d 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》
#FfUkV Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
:6Q`! in 《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》
4vk^= Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
cPgz?,hE 《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》
]JXpe ]B Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
ja2PmPv 《香港政府和大韩民国政府关于相互促进和保护投资协定》
)F G<|G( agreement for a settlement 授产协议
C/!c? $J agreement for assignment 转让协议
@9!,] n agreement for sale 售卖协议；买卖协议
!MiH^wP agreement for sale and purchase 买卖协议
V\V:uo(C agreement for the payment of interest 支付利息协议
0bQm:J[(# agreement for the repayment of money 还款协议
'r5[tK} agreement of reinsurance 再保险协议
m8|&z{ Agricultural Bank of China 中国农业银行
)@]Y1r4U air passenger departure tax 飞机乘客离境税
<2Qh5umQ Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
+I+7@Xi Z airport tax 机场税
+'NiuN alcohol duty 酒精税
; i2N`t2 alienation 让与；让渡；转让
kM`!'0 kt alimony 生活费；赡养费
!y>MchNv All Ordinaries Index [AOI] 所有普通股指数
\5wC&|WEB all risks 全险；综合险
{|jG _ All Sales Record for Stock Market 《股票市场成交报告》
z mxrz[ Allied Capital Resources Limited 新联财务有限公司
mQOYjy3 all-items index [Consumer Price Index] 总指数〔消费物价指数〕
<A,G:&d~ allocation letter 拨款信件
: Jh allocation of fund 分配款项；预留款项
v&>TU(x\H allocation of profit 利润分配；溢利分配
Z-!W#
allocation warrant 拨款令
#z\{BtK allotment 分配；配股
/ !*gH1 s allotment notice 股份配售通知；配股通知
b7:B[7yK.x allotment of shares 股份分配
I+Q`i:\,q allowable 可获宽免；免税的
:X`Bc" allowable business loss 可扣除的营业亏损
F+`DfI]/m allowable expenses 可扣税的支出
3??*G8Y p allowance 免税额；津贴；备抵；准备金
om"q[Tudc allowance for debts 债项的免税额
m*h, <,}-+ allowance for depreciation by wear and tear 耗损折旧免税额
Zh WtY allowance for funeral expenses 殡殓费的免税额
# Z*nc0C allowance for inflation 为通货膨胀而预留的款项；通胀准备金
a?IL6$z allowance for repairs and outgoings 修葺及支出方面的免税额
Bpjwc<U allowance to debtor 给债务人的津贴
X j\SJ* alteration of capital 资本更改
o'3t(dyyH alternate trustee 候补受托人
Xj a l6e)[ amalgamation 合并
aeESS;JxJj ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
bm{L6D E ambit of charges 征税范围；收费范围
|xTf:@hgHf amended valuation 经修订的估值
ZcX qH7`r American Commodities Exchange 美国商品交易所
U~SOHfZ%( American Express Bank Limited 美国运通银行
HgwL~vG American Stock Exchange 美国证券交易所
5O9Oi:-!c amortization 摊销
_J51 :pi amount due from banks 存放银行同业的款项
c{Ax{ -'R amount due from banks abroad 存放海外银行同业的款项
L7 jMpz& amount due from holding companies 控股公司欠款
k MS[ amount due from local banks 存放本港银行同业的款项
"-N)TIzLX amount due to banks 银行同业的存款
9's/~ T amount due to banks abroad 海外银行同业的存款
nD\ X3g `V amount due to holding companies 控股公司存款
{.We%{4V amount due to local banks 本港银行同业的存款
a; Ihv#q amount due to outport banks 外埠银行同业的存款
i6[,m*q~2x amount for note issue 发行纸币的款额
K/ q:aMq amount of bond 担保契据的款额
Kt%` ]Wp amount of consideration 代价款额
\^wI9g~0 amount of contribution 供款数额
4 "e7 43( amount of indebtedness 负债款额
lA39$oJ amount of principal of the loan 贷款本金额
3ySP *J5 amount of rates chargeable 应征差饷数额
'iN8JO> amount of share capital 股本额
877>=Tp | amount of sums assured 承保款额
<R:KR(bT amount of variation 变动幅度
T8.@ }a amount of vote 拨款数额
OC'cP[$ _ amount payable 应付款额
H ~c+L'= amount receivable 应收款额
{PHxm Amsterdam Stock Exchange 阿姆斯特丹证券交易所
ybtje=3E analysis 分析
}6P]32d ancillary risk 附属风险
P X](hc= annual account 周年帐目；周年帐目报表；年度决算；年结
_4z>I/R>Z annual accounting date 年结日期
g]C+uj^ annual allowance 每年免税额；年积金；年度津贴；年津
GA6)O-^G annual balance 年度余额
yZ aQ{]" annual disposable income 每年可动用收入
x3L3K/qMg annual estimates 周年预算
v=:RxjEx annual fee 年费
R
Nr=M^Zn annual general meeting 周年大会
l_LfV ON annual growth rate 年增率；每年增长率
ZYBNS~Q annual long-term supplement 长期个案每年补助金
%@U<|9 %ua annual pensionable emolument 可供计算退休金的年薪
\Z^K=K(| annual report 年报
(jk jj7a Annual Report on the Consumer Price Index 《消费物价指数年报》
{M]m cRB( annual return 周年报表；周年申报表；每年报税表格
l\5}\9yS Annual Return Rules 《周年报表规则》
8 zz-jk R annual review of consumer prices 每年消费物价回顾
0Bn $C, - annual roll-forward basis 逐年延展方式
MB\vgKY annual salary 年薪
nX>k}&^L annual statement 年度报表；年度决算表
/Mf45U< Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
K}O~tff annuitant 年金受益人
3}$ L4U annuity 年金
ltHC+8 aZ annuity contract 年金合约
udg;jR-^ annuity on human life 人寿年金
0; OpT0 antecedent debt 先前的债项
NF0} eom ante-dated cheque 倒填日期支票
< 4*7HY[ anticipated expenditure 预期开支
9F k wtF anticipated net profit 预期纯利
b/ ]C, P anticipated revenue 预期收入
d OqwF
iO anti-inflation measure 反通货膨胀措施
1O9V Ej5 anti-inflationary stance 反通货膨胀立场
wmY6&^ ?uS apparent deficit 表面赤字
=Ze~6vS, apparent financial solvency 表面偿债能力
e&F,z=XJ} apparent partner 表面合伙人
bM8b3, }?n application for personal assessment 个人入息课税申请书
@8 @cpm application of fund 资金应用
1k l4X3q6 application to release as liquidator and to destruct the books of accounts and documents
g9I2SdaJ 申请免除清盘人职务及毁灭帐簿与文件
vK#xA+W appointed actuary 委任精算师
bQ0m=BzF appointed auditor 委任核数师；委任审计师
\rADwZm appointed trustee 委任的受托人
~z> 2`^Z" appointer 委任人
05nG | apportioned pro rata 按比例分摊
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_[gs/i} apportionment 分配；分摊
rM pb Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
5nqj apportionment formula 分摊方程式
Wuye: b! apportionment of estate duty 遗产税的分摊
Lc*i[J<s appraisal 估价；评估
^#exs Xy appreciable growth 可观增长
sKjg)3Sl appreciable impact 显着影响
nb'],({:9 appreciable increase 可观增长
Qo)>i0 appreciation 增值；升值
UX2`x9 appreciation against other currencies 相对其他货币升值
sh}=#eb appreciation of the exchange value of Hong Kong dollar 港元汇值上升
kY xn5+~ appreciation tax 增值税
Vjj3 0f appropriation 拨款；拨用；拨付
@?*26}qp appropriation account 拨款帐目
5Z6 $90!k Appropriation Bill 拨款法案
|/Zp Z7 appropriation-in-aid system 补助拨款办法
Z'WoChjM approved assets 核准资产
;{BELv-4 approved basket stock 认可一篮子证券
r N$_(%m_N approved budget 核准预算
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approved charitable donation 认可慈善捐款
_l}&| : approved charitable institution 认可慈善机构
^N`ar9Db approved currency 核准货币；认可货币
wp.<}=|u approved estimates 核准预算
$>5|TG
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(EuHQ &<^9 approved overseas insurer 核准海外保险人
wC <!,tB(8 approved overseas trust company 核准海外信托公司
v2JC{X qrI approved pooled investment fund 核准汇集投资基金
"=9 L7.E) approved provident fund scheme 认可公积金计划
-UPdgZ_Vxz approved provision 核准拨款
OyZgg(iN approved redeemable share 核准可赎回股份
x1$fkNu approved regional stock 认可地区性证券
hXbb+j approved retirement scheme 认可退休金计划
N$> g )Ml? approved subordinated loan 核准附属贷款
vlm &)DIt arbitrage 套戥；套汇；套利
"-A@>*g arbitrageur 套戥者；套汇者
Rj SVa.x arbitrary amount 临时款项
'(&.[Pk:" arrangement 措施；安排；协定
6BLw 4m=h arrears 欠款
v~ZdMQvwt arrears of pay 欠付薪酬
'`\\O:@C` arrears of revenue 逾期未收税款；逾期未收的帐项
t%q@W,2J articles of association 组织章程；组织细则；组织章程细则
}LDDm/$^} Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
9dJARSUuF ascertainment of profit 确定利润
hM/|k0YV "Asia Clear" “亚洲结算系统”
8WZM}3x$f{ Asia Commercial Bank Ltd. 亚洲商业银行有限公司
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Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
d1``} naNw Asian Development Fund [ADF] 亚洲发展基金
cm6cW(x6 Asian dollar bond 亚洲美元债券
y!mjZR,& Asian dollar market 亚洲美元市场
Y%|f<C)lx2 Asian dollar rate 亚洲美元利率
VoWlBH Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
^l7u^j Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
4[Hf[ . asked price 沽盘；喊价；索价；卖方报价
vM 1f-I- assessable income 应评税入息
) g9Zw_3 assessable loss 应评税亏损
pDCQ?VW assessable profit 应评税利润
<i%.bfQ/- assessable value 应评税值
+ Q}Y ?([ assessed profit 估定利润
mcpM<vY/H assessed value 经评估价值
j2=jD G assessment 评税；评定；估价；评税单
b,]h X assessment number 评税编号；估价编号
^4_. 5~( assessment of additional tax 补加税评税
j1Q G-Rs& assessment of performance 业绩评估；实绩评价
o.k eM4OQ Assessor 评税主任
UOy`N~\gh+ asset price bubbles 资产价格泡沫
arrNx|y asset-backed securities 具资产保证的证券
*(PGL YK assets accretion 资产增值
&^{HD }/{b assets and liabilities 资产与负债
|t!kD(~r assets betterment statement 资产递增表；资产改进表
2} /Z.)^Q assets lending 实物放款；有抵押贷款
' n#;~ assets of the company passing on the death 死者去世时转移的公司资产
u qXvN'Jr assets pledged as security for liabilities 用作负债抵押的资产
4! XB?-. assets portfolio 资产投资组合
O!\P]W4r$ assets price 资产价格
25::z9i assets quality 资产质素
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(2=\ assets realization 资产变现
KArR.o } assets refinancing arrangement 资产再集资安排
_K _!(]t assets securitization 资产证券化
Ky8sLm@ assets situated outside Hong Kong 在香港以外地方的资产
im Zi7o assets stripping 削减资产；拆卖资产
3uZY.H+H assets value 资产值
^j0Mu.+_ assignee 承让人
~kD/dXt assignment 转让；转让书；转让契
(l TM5qC assignment of interest 权益转让
8G6PcTqv" assignment of letters patent and trade mark 专利证书及商标转让
-sh S?kV assignment of property 物业转让；物业转让书
ZXY5Xvt:v assignment right 转让权
" <Dn%r assignor 转让人
i"_)91RA associate 有联系的人；有关连人士；相联者；合伙人；联系人
#Ne<=ayS Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
T u?+pz`h associate member 附属会员
SWN i @ associated body corporate 相联法人团体
zy"L%i associated company 相联公司；联属公司
{W)Kz_ associated corporation 相联法团
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2Dz5L1v Association of Chartered Certified Accountants [ACCA] [United Kingdom]
dpDVEEs84 公认会计师公会〔英国〕
N&]v\MjI62 Association of Futures Exchange Brokers 香港期货经纪协会
SsIy ;l Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
<%8j#@OdZ association of underwriters 承保人组织
{Uz @`QO3 assumption of control 接管
9gZMfP assurance 担保；保险；转易；转易书
JN .\{ Y assurance of interest 权益的转易
/!=uM . at 19XX price 按一九ＸＸ年价格计算
TUw^ KSa at a discount 按赔价计算；按贴水价格计算；打折扣
m$ ) yd~ at a premium 按溢价计算；按升水价格计算
(CJiCtAsl` at call 通知付款；按通知
jr|(K *; at constant market price 按固定市价计算
r/$+'~apTk at constant price 按固定价格计算
.0:BgM at cost 按成本计算
rjo/-910 at current market price 按当时市价计算；按现时市价计算
D^baXp8 at current price 按当时价格计算；按现时价格计算
Hzcy ' at factor cost 按要素成本计算；按生产要素成本计算
2 E33m*C2 at money-of-the-day price 按付款当日价格计算
ug'I:#@2 at or better 按指定或较佳价位〔买卖指令〕
GbFLu`I u at par 按面值计算；平价
: ^F+m QN at sight 见票即付
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at the close 按收市盘
5|my}.TR at the opening 按开市盘
J;W(}"cFq attestation 见证；见证条款
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)!2 at-the-money option 平价期权
ig 4wwd@| attorney 受权人；受托代表人
%0fF _OU attornment 新拥有人承认书
r Lg(J|^ attributable profit 可归属利润
vIF=kKl9, attributable share value 可归属股份价值
Nwr.mtvh Auckland Stock Exchange 奥克兰证券交易所
: 3^b>(W. auction 拍卖
11gl Fe auctioneer 拍卖商
%<lfe<;^t audit 审计；核数
(%}T\~`1z# Audit Commission 审计署
>@KQ )p' ` Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
CoDu|M% 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
?&I gD. audit review 帐目审查
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}`Rp= Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
H% t/-'U? audited account 审计帐目；经审计的帐目
WPygmti}Be audited annual account 经审计的周年帐目
G~1#kg audited balance sheet 经审计的资产负债表
P~Q5d&1SO auditor 核数师；核数主任；审计师
7-6Z\.- auditor's certificate 核数师证明书；审计师证明书
&$?e D{ auditor's report 核数师报告；审计师报告
u/Fa +S Aussie bond 澳元债券
6&M $S$y austerity budget 紧缩预算
\(Dq=U zQI Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
l+Dl~o } Australia All Ordinaries Index 澳洲所有普通股票指数
#4% 4iR5% Australian Dollar [AUD] 澳元
)IPnSh/ < Australian Options Market 澳大利亚期权市场
d)1)/Emyj Australian Securities Commission 澳洲证券事务监察委员会
jb~a z Australian Society of Certified Practising Accountants 澳洲执业会计师公会
BF@(`D&> Australian Stock Exchange 澳大利亚证券交易所
blNE$X+0| Austrian Schilling [ATS] 奥地利先令
$e& ( ncM authentication 认证；鉴证
SlB,?R 2 authority to purchase 委托购买证；委购书
qR4(' authorization 认可；核准；授权；授权书
^h{A AS> authorization by direction 指示授权
d"<Q}Ay authorization by instruction 指令授权
^.5 L\ authorization by warrant 令状授权
O{ zY (`[ authorization of unit trust 单位信托的认可
C7[ge& authorized agent 指定代理人
jCDZ$W89 authorized capital 法定资本
mr6/d1af_ authorized clerk 出市员
|7,|-s[R^ authorized dealer 认可交易商
no- L x-x authorized financial institution 认可财务机构
, mEFp_a+ authorized fund 认可基金
%;yDiQ !+ authorized fund house 获授权的基金公司；认可基金公司
34-QgE authorized institution 认可机构
k$UgTZ authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
!4GG q authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
Pk9s~}X authorized insurer 获授权保险人；获认可承保人
}hrLM[ authorized investment 特准投资项目
s\i=-` authorized person 获授权人
G;_QE<V~_ authorized representative 获授权代表
iwWy]V m7 authorized share capital 法定股本
|-4C[5rM automated quotation system 自动报价系统
`,i'vb`W#b Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
gvvl3`S{ 自动交易系统〔香港期货交易所有限公司〕
zvf:*N a") automatic adjustment mechanism 自动调整机制
;F9<Yv automatic adjustment system 自动调整系统
b }S}OW2 Automatic Clearing House 自动票据交换所
#mlTN3 automatic exchange rates accumulation system 自动化汇率累集系统
Zq=t&$* Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
M[ $(Pu automatic teller machine [ATM] 自动柜员机
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^Ry?6) autopay 自动转帐
!-b4@=f: available assets 可用资产
,cPNZ-% available fiscal reserve 现存财政储备
rLs)*A! available profit 可用利润
Y^m 2ealC Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
+N5#EpW average 平均；平均数；海损
2ME"=! &5 average basic salary 平均基本薪金
0JQy-hpF average consumer expenditure 平均消费开支；一般消费开支
:_JZn`Cab average cost 平均成本
I G0$OtG average cost of land production 增辟土地平均成本
:VP4|H#SP average daily turnover 平均每日成交额
})!d4EcZf average daily wage rate 平均每日工资率
G3n* bv average expenditure pattern 平均开支模式
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[g^x2 average growth rate 平均增长率
c|3% 0=,` average net fixed assets 固定资产平均净值
Hy5_iYP5 average of relatives 相对价格平均数
C=(-oI n
average price 平均价格
F+,X%$A#? average propensity to consume 平均消费倾向；一般消费倾向
JW9^C average propensity to save 平均储蓄倾向；一般储蓄倾向
0Ge*\Q average rate 平均率
8*kZ.-T
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)QE7$|s average stock 平均库存；平均存货
*cx mQ average yearly rent 平均年租
9 +"D8J7 avoidance of double taxation 避免双重课税
tt%Zwf avoidance of tax 避税
