A:
+9Q,[)e r A share Ａ股；甲类股份
n'* 4zxAA abatement of tax 减税；减扣免税额
N$] B$vv ABN AMRO Bank N.V. 荷兰银行
ehCGu( = above-the-line expenditure 线上项目支出；经常预算支出
)N$T& above-the-line receipt 线上项目收入；经常预算收入
xe?!UCUb@ ABSA Asia Limited 南非联合亚洲有限公司
VF[$hs absolute change 绝对数值变更
-([
ipg(r absolute expenditure 实际开支
~ +DPq|-O absolute guideline figure 绝对准则数字
j"=F\ S&! absolute interest 绝对权益
c"D%c(:4| absolute order of discharge 绝对破产解除令
? 1Os%9D* absolute profit margin 绝对利润幅度
DS;,@$N_N absolute value 实值；绝对值
X<G"Ga L absolutely vested interest 绝对既得权益
`|kW%L4 absorbed cost 已吸收成本；已分摊成本
?-M?{De absorption 吸收；分摊；合并
)1?# q[x absorption rate 吸收率；摊配率；分摊率
J]G]
<) ACB Finance Limited 亚洲商业财务有限公司
I<E~= acceptable form of reciprocity 合理的互惠条件
;IyA"C(i acceptable rate 适当利率；适当汇率
En!X}Owh acceptance agreement 承兑协议
}@6Tcn1 acceptance for honour 参加承兑
(~S=D FsP acceptor 承兑人；接受人；受票人
lRA =IRQ] acceptor for honour 参加承兑人
PgOOFRwP accident insurance 意外保险
>u?m
Bx Accident Insurance Association of Hong Kong 香港意外保险公会
+/O3L=QyJ accident insurance scheme 意外保险计划
(4]M7b[S$ accident year basis 意外年度基准
:Kq]b@ X accommodation 通融；贷款
7m.#No>^ accommodation bill 通融票据；空头票据
yuP1*QJ% accommodation party 汇票代发人
1N\/61+aA account balance 帐户余额；帐户结余
l9{}nz account book 帐簿
P=3mLz- account collected in advance 预收款项
s uK r//_ account current book 往来帐簿
$?P 5A E account of after-acquired property 事后取得的财产报告
ZZ'5BfI"I% account of defaulter 拖欠帐目
hp|.hN(kS] account payable 应付帐款
;Aqj$ x account payee only [A/C payee only] 只可转帐；存入收款人帐户
>lPWji'4; account receivable 应收帐款
M'gGoH}B+q account receivable report 应收帐款报表
s#Ayl]8r account statement 结单；帐单；会计财务报表
p"@ [2hK account title 帐户名称；会计科目
f4'WT accountant's report 会计师报告
&|9K~#LVS Accountant's Report Rules 会计师报告规则
a
gk w)# accounting and auditing procedure 会计与审计程序；会计与核数程序
3uXRS,C Accounting Arrangements 《会计安排》
_v6 x3 Z accounting basis 会计基础
TXL!5,
X_ accounting by Official Receiver 破产管理署署长呈交的帐目
[?>\] Accounting Circular 《会计通告》
-v %n@8p accounting class 会计类别
px${
"K< accounting date 记帐日期；会计结算日期
.9NYa |+0 accounting for money 款项核算
n2A
;
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iW%~>`tT accounting period 会计报告期；会计期
i(qZ# oN accounting policy 会计政策；会计方针
X'uQr+p^ accounting practice 会计惯例
<aQ<Wy=\ accounting principle 会计准则
RCqd2$K"J+ accounting record 会计记录
`!( I Q& accounting report 会计报告
J?#Xy9dz Accounting Services Branch [Treasury] 会计事务部〔库务署〕
0Sj B &J Accounting Society of China 中国会计学会
9%Eo<+my h accounting statement 会计报表
%_@T'!] accounting system 会计制度；会计系统
AZ.$g?3w accounting transaction 会计事项；帐务交易
WAt= T3 accounting treatment 会计处理
-I ?8\ accounting year 会计年度
)FpizoV q0 accretion 增值；添加
a% nf
)-}| accrual 应计项目；应累算数目
dtj+ av G accrual basis 应计制；权责发生制
d/S w.=vq accrual basis accounting 应计制会计；权责发生制会计
@WCA 7DW! accrue 应累算；应计
;Zm-B]\ accrued benefit 应累算利益
j:2TicHDC accrued charges 应计费用
s_;o1 K0 accrued cumulative preference share dividend 应累算的累积优先股股息
k{F]^VXQ accrued expenses 应累算费用
B#DnU;=O#+ accrued interest payable 应付利息；应计未付利息
(kTu6t* accrued interest receivable 应收利息；应计未收利息
0%<OwA2d accrued right 累算权益
6H1;Hl
f accruing profit 应累算的利润
i!{A7mo accumulated fiscal reserve 累积财政储备
s(T0lul accumulated profit 累积利润；滚存溢利
!,|-{" : accumulated reserve 累积储备
eo*l^7 accumulation of surplus income 累积收益盈余
72CHyl`|l acquired assets 既得资产
mBeP" G S acquisition 收购；购置；取得
t"s$Y B>} acquisition cost 购置成本
9:E: 3%% acquisition expenses 购置费用
xtBu]I)% acquisition of 100% interest 收购全部股权
?W>`skQ acquisition of control 取得控制权
}K^v Ujl acquisition of fixed assets 购置固定资产
IeZ9 " o h acquisition of shell “买壳”
A$M8 w9 acquisition price 收购价
O dbXna act of God 天灾
ff;~k?L acting partner 执事合伙人
esiU._:u active market 买卖活跃的市场；交投畅旺的市场；旺市
D 0Mxl?S? active partner 积极参与的合伙人
&,P; 7 R active trading 交投活跃
a&2UDl% K actual circulation 实际流通
[vY#9W"! actual cost 实际成本
]Cs=EZr actual expenditure 实际开支；实际支出
WG &! VK actual income 实际入息；实际收入；实际收益
9W0*|!tQ,+ actual market 现货市场
dS8ydG2 actual price 现货价；实际价格
g< xE}[gF actual profit 实际利润
BRy3D\} actual quotation 实盘；实际价位；实际报价
PJ)l{c actual year basis 按实际年度计算
ur .krsU actuals 实货
78\j actuarial investigation 精算调查
+[R^ ?~VK actuarial principle 精算原则
O{EPq' x actuarial report 精算师报告
OxPl0-]t Actuarial Society of Hong Kong 香港精算学会
&) 64:l& actuarial valuation 精算师估值
&: &~[4>%a actuary 精算师
>8r yA$ ad referendum agreement 暂定协议；有待覆核的协定
#*q]^Is" ad valorem duty 从价税；按值征税
nG ";?TT ad valorem duty system 从价税制
;\v&4+3S ad valorem fee 从价费
2F+"v?n=\ ad valorem tariff 从价关税
^mg:<_p additional allowance 额外免税额
I 12Zh7Cc: additional amount for unexpired risk 未过期风险的额外款额
ufe |I additional assessable profit 补加应评税利润
5 E]iv^q% additional assessment 补加评税
p+8o'dl8= additional commitment 额外承担
IG{ lr additional commitment vote 额外承担拨款
'A>?aUq] : additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
nU' qE additional dependent parent allowance 供养父母额外免税额
DS;\24>H additional provision 额外拨款
et/ :vLl13 additional stamp duty 附加印花税
<(@Z#%O9) additional tax 补加税罚款；补加税款
)Q62 I\ Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
BT&R:_: adjudged bankrupt 被裁定破产
HUMy\u84H adjudicated bankrupt 裁定破产人
gV-*z}`U adjudication fee 裁定费；评定印花税额手续费；评估契据费
q1q 9W@H adjudication of bankruptcy 裁定破产；宣告破产
gs3c1Qa3b adjudication of insolvency 裁定无力偿还债务
pSb tm74 adjusted actual 经调整的实数；调整后的实数
fgs@oaoZ adjusted current assets 经调整的流动资产；调整后的流动资产
o5j6(`#;
adjusted figure 经调整的数字；调整后的数额
I(Qz%/ Ox adjusted liabilities 经调整的负债；调整后的负债
(uDAdE5 adjusted loss 经调整的亏损；调整后的亏损
|gWA'O0S 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
-b
iE adjusted profit 经调整的利润；调整后的利润
O_ qwD6s-_ adjusted surplus 经调整的盈余额；调整后的盈余额
t
V(
WhP adjusted value 经调整的价值；调整后的价值
I eJI-lo adjustment 调整；修订；理算〔保险〕
0 @!huk adjustment centre 调剂中心
:._Igjj$= adjustment lag 调整过程的时间差距；调整时差
I-/>M/66 adjustment mechanism 调整机制
4Z>gK ( adjustment of loss 亏损调整
Gh/nNwyu< adjustment process 调整过程；调整程序
#6 vf:94 adjustment range 调整幅度
%g :'6%26 administered exchange rate 受管制汇率
Z1jxu;O( Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
f=k#o2 administration expenses 行政费用
n?nzm "g administration fee 手续费；行政费
v$0|\)E) administration in bankruptcy 破产管理
]\KVA)\ administration order 遗产管理令
]E-3/r$_cO administrator 管理人；遗产管理人
1I`F?MT administrator of the estate 遗产管理人
_?:j Z1wZ admission of debt 债项承认书
Arg/ge.y admission of proof 接纳债权证明
5q*s_acQ advance 放贷款项；垫付款项；预支款项；预付款项
E a&NJ]& g advance account 暂支帐目；预付款帐户
{f\wIZ-K A advance compensation 预付补偿金
L {P'mG=4 advance from shareholder 股东垫款
YHO}z}f[! advance pending reimbursement 预支以待日后付还
^utOVi advanced economy 先进经济体系
=3c?W&: advancement 预付；预付财产
S9Oz5 _x advances warrant 垫款令
Dm{Xd +Y advancing 贷出
o5p{ O>D[z adverse balance 逆差
G"`
}"T0} adverse exchange 逆汇
-Uy)=]Zae advertisement addressed to shareholders 在报章刊登的致股东通告
R;!@
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\H bZ~ I- advice of drawing 提款通知书；汇票通知书
U+qyS|i advice of payment 付款通知
{ibu 0 Advisory Committee [Securities and Futures Commission]
vRH^en 谘询委员会〔证券及期货事务监察委员会〕
'KIT^k0"Ih Advisory Committee on Diversification 经济多元化谘询委员会
C{}PO u affidavit 誓章；遗产申报誓章
bJetqF6 n affidavit of no receipt 述明无收款的誓章
X5YOxMq affiliate 联号；联营公司；附属公司
t$(#$Z,RS affiliated company 附属公司；联号；联营公司
CDM6o!ur3 affirmation [estate duty] 非宗教式宣誓〔遗产税〕
_\KFMe= PV affordability 负担能力
Dc@ O Mr African Development Bank [AfDB] 非洲开发银行
5 "@>>"3U after-acquired property 事后取得的财产
{Y@shf; after-hours dealing 市后交易
~9 .=t ' after-tax profit 税后盈利；税后利润；税后溢利
7tXy3-~biz agency agreement 代理协议
'bJGQ[c agency expenses 代理机构的开支
Bkd$'7UT agency fee 代理费
e)wi}\:q_ Agency Law 《代理法》
_$96y]Bpi agent 代理人；承销人
ed`"xm agent of company 公司代理人
\894 Jqh agent's fee 代理人费；经纪费
#?Kw
y aggregate 总计；总数；总体数字
0:
a2ER|J aggregate amount 总款额；总额
$*942. =Q aggregate assets and liabilities 总体资产与负债
ns%gb!FBJX aggregate at constant price 按固定价格计算的总体数字
aaig1#a@1b aggregate demand 总需求
k7Bh[ ..! aggregate gross position 总持仓量
)`rD] 0ua; aggregate limit 总限额
I4G0 !"T+ aggregate of salaries tax 合计薪俸税
LW v<mtuYf aggregate performance 总体表现；总体业绩
b'\Q/;oz> aggregate supply 总体供应
Q3ty K{JE aggregate surplus 总盈余
z^U+ oG aggregate total 整体总额
+Q u.86dH aggregate value 总值；合计价值
M i& ;1!bg aggregated basis 合计基准
]B,tCBt aggregated net chargeable income 合计应课税入息实额
9 Gd 6/2 aggregation 合并计算；合计；总和
>lV,K 1Z aggregation of incomes of husband and wife 夫妇入息合并计算
salC4z3 aggregation of property 财产的总和
ySr,HXz agio 差价；贴水
EW*sTI3 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》
v1 8 <~ Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
%jzTQ+.%]^ 《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》
VIz(@ Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
$U*e q [ 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
yuZLs H Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
gLX<> |) * 《香港政府和大韩民国政府关于相互促进和保护投资协定》
4HGT gS agreement for a settlement 授产协议
i8V\ x> 9 agreement for assignment 转让协议
IqYJ agreement for sale 售卖协议；买卖协议
_# sy agreement for sale and purchase 买卖协议
uP'L6p 5 agreement for the payment of interest 支付利息协议
AOZ C D{ agreement for the repayment of money 还款协议
DLrV{8%W agreement of reinsurance 再保险协议
E xhih^[_ Agricultural Bank of China 中国农业银行
MvpJ0Y ( air passenger departure tax 飞机乘客离境税
RG{T\9]n Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
9s^$tgH airport tax 机场税
QMBT8x/+_' alcohol duty 酒精税
bFX{|&tHU alienation 让与；让渡；转让
KAClV%jP alimony 生活费；赡养费
qR'FbI All Ordinaries Index [AOI] 所有普通股指数
!b+4[ xky all risks 全险；综合险
Zu.hcD w1 All Sales Record for Stock Market 《股票市场成交报告》
D6Ad "|Z Allied Capital Resources Limited 新联财务有限公司
^[7 Mp all-items index [Consumer Price Index] 总指数〔消费物价指数〕
+a!3*G@N+ allocation letter 拨款信件
H ni^S allocation of fund 分配款项；预留款项
ML_VD*t9 allocation of profit 利润分配；溢利分配
euB 1}M allocation warrant 拨款令
Ma|4nLC} allotment 分配；配股
|T6K?:U7 allotment notice 股份配售通知；配股通知
JJd qdX; allotment of shares 股份分配
%*gf_ GeM allowable 可获宽免；免税的
J =^IS\m allowable business loss 可扣除的营业亏损
'Tm1Mh0Fso allowable expenses 可扣税的支出
.J75bX5 allowance 免税额；津贴；备抵；准备金
b]]8Vs)' allowance for debts 债项的免税额
0 #8 allowance for depreciation by wear and tear 耗损折旧免税额
i\6CE| allowance for funeral expenses 殡殓费的免税额
J,?#O#j allowance for inflation 为通货膨胀而预留的款项；通胀准备金
\EfX3ghPI allowance for repairs and outgoings 修葺及支出方面的免税额
49MEGl;K0\ allowance to debtor 给债务人的津贴
F"] P| alteration of capital 资本更改
- Z, Qj"V alternate trustee 候补受托人
L[Vk 6e amalgamation 合并
*SNdU^! ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
\P.h;|u ambit of charges 征税范围；收费范围
G]=z
![$ amended valuation 经修订的估值
_Q5mPBO American Commodities Exchange 美国商品交易所
1(o\GI3: American Express Bank Limited 美国运通银行
LDjtkD.r American Stock Exchange 美国证券交易所
zl1*GVg amortization 摊销
Xfc$M(a
K{ amount due from banks 存放银行同业的款项
(L/>LZn| amount due from banks abroad 存放海外银行同业的款项
&'z_:W m amount due from holding companies 控股公司欠款
UTkPA2x amount due from local banks 存放本港银行同业的款项
L U:xmDv amount due to banks 银行同业的存款
,R[$S"]!SH amount due to banks abroad 海外银行同业的存款
UGPDwgq\v amount due to holding companies 控股公司存款
Vu5?;|^: amount due to local banks 本港银行同业的存款
:oIBJ u%/ amount due to outport banks 外埠银行同业的存款
%)lp]Y33 amount for note issue 发行纸币的款额
=K`. $R amount of bond 担保契据的款额
efQ8jO amount of consideration 代价款额
bCw{9El!K4 amount of contribution 供款数额
%y6Q3 @ amount of indebtedness 负债款额
XGSFG ~d amount of principal of the loan 贷款本金额
072C !F amount of rates chargeable 应征差饷数额
IA` voO$ amount of share capital 股本额
8TP$ ? 8l amount of sums assured 承保款额
)=~&l={T amount of variation 变动幅度
NpH8=H9 amount of vote 拨款数额
0z r27ko amount payable 应付款额
A"JdG%t>.h amount receivable 应收款额
fa/S!%}fO Amsterdam Stock Exchange 阿姆斯特丹证券交易所
\(\a= analysis 分析
EwPrh ancillary risk 附属风险
&ys>z<Z
annual account 周年帐目；周年帐目报表；年度决算；年结
;@eP u annual accounting date 年结日期
-8n1y[ annual allowance 每年免税额；年积金；年度津贴；年津
aN0[6+KP; annual balance 年度余额
$f
=`fPo annual disposable income 每年可动用收入
zq} ;{~u( annual estimates 周年预算
r wq annual fee 年费
e S8(HI6{^ annual general meeting 周年大会
59P c:Gg; annual growth rate 年增率；每年增长率
}n9 (|i+ annual long-term supplement 长期个案每年补助金
DhM= q annual pensionable emolument 可供计算退休金的年薪
Z 8rD9
k$6 annual report 年报
*I]]Ogpq= Annual Report on the Consumer Price Index 《消费物价指数年报》
ftYJ 3/ WH annual return 周年报表；周年申报表；每年报税表格
O*:87:I d Annual Return Rules 《周年报表规则》
Wu][ A\3D1 annual review of consumer prices 每年消费物价回顾
ZE=sw}= annual roll-forward basis 逐年延展方式
+KTfGwKt annual salary 年薪
7%^G ]AFi annual statement 年度报表；年度决算表
JH . XZM& Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
P)Adb~r annuitant 年金受益人
h[remR# 3\ annuity 年金
PF~@@ j annuity contract 年金合约
k k=n&M annuity on human life 人寿年金
ZsP ^< antecedent debt 先前的债项
c]9g f\WW ante-dated cheque 倒填日期支票
, /.@([C anticipated expenditure 预期开支
gnp.!- anticipated net profit 预期纯利
!K-1tp$ anticipated revenue 预期收入
O\=Z; }<N anti-inflation measure 反通货膨胀措施
F1yn@a "=J anti-inflationary stance 反通货膨胀立场
) ;0 apparent deficit 表面赤字
p'h'C z apparent financial solvency 表面偿债能力
_5p$ #U` apparent partner 表面合伙人
R
(f:U C application for personal assessment 个人入息课税申请书
wo`.sB&T application of fund 资金应用
8:TX9`, application to release as liquidator and to destruct the books of accounts and documents
7:UeE~ uB: 申请免除清盘人职务及毁灭帐簿与文件
d7V/#34 appointed actuary 委任精算师
s 4`-m Ia appointed auditor 委任核数师；委任审计师
lO-DXbgql$ appointed trustee 委任的受托人
xv]z>4@z, appointer 委任人
[7@ blU apportioned pro rata 按比例分摊
/]U$ OP*0 apportionment 分配；分摊
,l >w9?0Z Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
E'WXi!>7p apportionment formula 分摊方程式
kORWj< apportionment of estate duty 遗产税的分摊
r)t[QoD1 appraisal 估价；评估
3WwS+ 6R appreciable growth 可观增长
iV{_?f1jo appreciable impact 显着影响
(@^9oN~} appreciable increase 可观增长
45JL {YRN appreciation 增值；升值
*Dg@fxCQ appreciation against other currencies 相对其他货币升值
Wg}KQ6
6 appreciation of the exchange value of Hong Kong dollar 港元汇值上升
>|SIqB<%: appreciation tax 增值税
-m`|S q appropriation 拨款；拨用；拨付
Km5_P## appropriation account 拨款帐目
Gld~GyB\k Appropriation Bill 拨款法案
@)b'3~ D appropriation-in-aid system 补助拨款办法
ko} & X= approved assets 核准资产
; <FAc R approved basket stock 认可一篮子证券
%j&vV> 2 approved budget 核准预算
+-!3ruwSn approved charitable donation 认可慈善捐款
d*6f,z2= approved charitable institution 认可慈善机构
:BxO6@>Xc approved currency 核准货币；认可货币
H1-DK+Q: approved estimates 核准预算
Bw HJr(n approved estimates of expenditure 核准开支预算
.B`$hxl*0c approved overseas insurer 核准海外保险人
S|=)^$: approved overseas trust company 核准海外信托公司
?nc:bC approved pooled investment fund 核准汇集投资基金
=CQfs6np:N approved provident fund scheme 认可公积金计划
=i)%AnZ^9 approved provision 核准拨款
\92M\S approved redeemable share 核准可赎回股份
g clj:7U approved regional stock 认可地区性证券
|<{SSA approved retirement scheme 认可退休金计划
goR_\b
SU approved subordinated loan 核准附属贷款
6m&GN4Ca arbitrage 套戥；套汇；套利
kQ=bd{a6 arbitrageur 套戥者；套汇者
6/;YS[jX arbitrary amount 临时款项
+C`!4v\n arrangement 措施；安排；协定
1EV bGe%b arrears 欠款
nFni1cCD arrears of pay 欠付薪酬
&eV5#Ph arrears of revenue 逾期未收税款；逾期未收的帐项
["nWIs[h articles of association 组织章程；组织细则；组织章程细则
b()8l'x_|K Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
wiI@DJ>E ascertainment of profit 确定利润
^y>V-R/N "Asia Clear" “亚洲结算系统”
g=td*S Asia Commercial Bank Ltd. 亚洲商业银行有限公司
M{L<aYe Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
KF7w{A){ Asian Development Fund [ADF] 亚洲发展基金
D*.3]3-I Asian dollar bond 亚洲美元债券
va@;V+cD Asian dollar market 亚洲美元市场
URVW5c Asian dollar rate 亚洲美元利率
>)K3 Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
!/}4_s`, Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
/o4_rzR? asked price 沽盘；喊价；索价；卖方报价
>"/TiQt assessable income 应评税入息
v J0v6\ assessable loss 应评税亏损
B>i%:[-e assessable profit 应评税利润
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6K ?~j assessable value 应评税值
1XN%&VR>^D assessed profit 估定利润
O+-+=W assessed value 经评估价值
fS} Eu4Xe assessment 评税；评定；估价；评税单
2]fTDKh assessment number 评税编号；估价编号
t M5(&cQ!d assessment of additional tax 补加税评税
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4}"oQk:r assessment of performance 业绩评估；实绩评价
*$7^.eHfdd Assessor 评税主任
R V#w 0 r asset price bubbles 资产价格泡沫
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yF,N asset-backed securities 具资产保证的证券
Hl $qmq assets accretion 资产增值
Q^{TcL8 assets and liabilities 资产与负债
g(P7CX+y assets betterment statement 资产递增表；资产改进表
/,I?"&FWc assets lending 实物放款；有抵押贷款
u4lM> (3Y} assets of the company passing on the death 死者去世时转移的公司资产
^fKKsfIf assets pledged as security for liabilities 用作负债抵押的资产
.yF-<Y assets portfolio 资产投资组合
(B` NnL$ assets price 资产价格
moM'RO,M assets quality 资产质素
JSg=9p$ assets realization 资产变现
nIH(2j assets refinancing arrangement 资产再集资安排
yi^X?E{WnX assets securitization 资产证券化
azmeJpC assets situated outside Hong Kong 在香港以外地方的资产
0084`&Ki assets stripping 削减资产；拆卖资产
Rs<S}oeLn assets value 资产值
qo9&e~Y<G assignee 承让人
x6>WvF Z assignment 转让；转让书；转让契
4 4QW&qL!( assignment of interest 权益转让
bHTf{= assignment of letters patent and trade mark 专利证书及商标转让
]>)}xfL &, assignment of property 物业转让；物业转让书
u9;3Xn8 assignment right 转让权
e|A=sCN- assignor 转让人
a/ E(GQ,, associate 有联系的人；有关连人士；相联者；合伙人；联系人
CV |Ae [ Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
~a=]w#-KD associate member 附属会员
AY Nz {9 associated body corporate 相联法人团体
<!dZ=9^^ 1 associated company 相联公司；联属公司
Tx ?s?DwC associated corporation 相联法团
1mgw 0QO Association of Chartered Certified Accountants [ACCA] [United Kingdom]
{{A=^rr%C 公认会计师公会〔英国〕
n kq{_;xp Association of Futures Exchange Brokers 香港期货经纪协会
$I`,nN Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
(6[< +j&. association of underwriters 承保人组织
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^w^dgJ assumption of control 接管
+2E~=xX assurance 担保；保险；转易；转易书
uYTyR;a assurance of interest 权益的转易
=2Ju)!%wr at 19XX price 按一九ＸＸ年价格计算
-X
EK[ at a discount 按赔价计算；按贴水价格计算；打折扣
34k(:]56| at a premium 按溢价计算；按升水价格计算
:qXREF@h at call 通知付款；按通知
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7 at constant market price 按固定市价计算
,9|7{j|u at constant price 按固定价格计算
v 'L"sgW6I at cost 按成本计算
d;%~\+)x4 at current market price 按当时市价计算；按现时市价计算
( |W6p%( at current price 按当时价格计算；按现时价格计算
lS;S:-
-F at factor cost 按要素成本计算；按生产要素成本计算
\U]<HEc^ at money-of-the-day price 按付款当日价格计算
[HXd|,~_j- at or better 按指定或较佳价位〔买卖指令〕
El`G<esX at par 按面值计算；平价
S@\&^1;4Hv at sight 见票即付
un6W|{4] at the close 按收市盘
{w>ofyqfp& at the opening 按开市盘
CNiJuj` attestation 见证；见证条款
fNr*\=$ at-the-money option 平价期权
bAY >o attorney 受权人；受托代表人
k="w EZ;Q attornment 新拥有人承认书
sC.cMZ e attributable profit 可归属利润
W[!bF'- 10 attributable share value 可归属股份价值
n\JSt }A Auckland Stock Exchange 奥克兰证券交易所
'&/Y}] auction 拍卖
8QFRX'i auctioneer 拍卖商
5;{*mJ:F audit 审计；核数
Wi)N/^;n Audit Commission 审计署
Wbmqf
s Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
PClwGO8'& 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〕
f$ nZogaQ audit review 帐目审查
ku v< Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
DKQQZ` PF audited account 审计帐目；经审计的帐目
c1%ki%J# audited annual account 经审计的周年帐目
<D nv=)Rq audited balance sheet 经审计的资产负债表
#z}IW(u< auditor 核数师；核数主任；审计师
c_? ! V auditor's certificate 核数师证明书；审计师证明书
S r7EcT- auditor's report 核数师报告；审计师报告
iaJN~m\
M Aussie bond 澳元债券
;f3))x austerity budget 紧缩预算
#"-w;T%b Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
1eqFMf Australia All Ordinaries Index 澳洲所有普通股票指数
'\7&I z:% Australian Dollar [AUD] 澳元
+Y~,1ai 5^ Australian Options Market 澳大利亚期权市场
mpCKF=KL. Australian Securities Commission 澳洲证券事务监察委员会
mnMY)-6C Australian Society of Certified Practising Accountants 澳洲执业会计师公会
#|xj*+)H Australian Stock Exchange 澳大利亚证券交易所
t;%MSedn Austrian Schilling [ATS] 奥地利先令
AK;G _L authentication 认证；鉴证
Lp||C@h~ authority to purchase 委托购买证；委购书
[0NH#88ym< authorization 认可；核准；授权；授权书
<CP't[ authorization by direction 指示授权
>>7m'-k%D authorization by instruction 指令授权
q|;+Wp? authorization by warrant 令状授权
5[qx5|O authorization of unit trust 单位信托的认可
fwyz|>H_Y( authorized agent 指定代理人
j"+R*H(# authorized capital 法定资本
Yi"jj; !^S authorized clerk 出市员
=dC5q{ authorized dealer 认可交易商
5|[\Se# authorized financial institution 认可财务机构
BYDOTy/%nJ authorized fund 认可基金
oX]c$<w5 authorized fund house 获授权的基金公司；认可基金公司
S1$& authorized institution 认可机构
o@\q 6xl . authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
CI?M2\<g authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
0Z[8d0 authorized insurer 获授权保险人；获认可承保人
/Big^^u authorized investment 特准投资项目
+ Y^/0=6h authorized person 获授权人
*}i.,4+y authorized representative 获授权代表
F_%&,"$ authorized share capital 法定股本
XAr YmO automated quotation system 自动报价系统
r`'n3#O* Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
2 :S
4M.j 自动交易系统〔香港期货交易所有限公司〕
; -sF%c
automatic adjustment mechanism 自动调整机制
Hb *&& automatic adjustment system 自动调整系统
&@D,|kHk Automatic Clearing House 自动票据交换所
sz b],)|18 automatic exchange rates accumulation system 自动化汇率累集系统
B1gBvss Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
R Il+QA automatic teller machine [ATM] 自动柜员机
A0Hs d autopay 自动转帐
C}GOwvAL> available assets 可用资产
H]W59-{a available fiscal reserve 现存财政储备
m]U`7! available profit 可用利润
bR5+({yH Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
D7x"P-ie average 平均；平均数；海损
HTCn=MZm
? average basic salary 平均基本薪金
>'lt e& average consumer expenditure 平均消费开支；一般消费开支
-5yEd>Z average cost 平均成本
"Tm`V9 average cost of land production 增辟土地平均成本
/v:+
vh*mS average daily turnover 平均每日成交额
UYb:q average daily wage rate 平均每日工资率
y| %rW average expenditure pattern 平均开支模式
h|1 /Q
( average growth rate 平均增长率
JuT ~~Z average net fixed assets 固定资产平均净值
:AB$d~${M> average of relatives 相对价格平均数
13P8Zmco average price 平均价格
.qBf`T; average propensity to consume 平均消费倾向；一般消费倾向
', p`B-dw average propensity to save 平均储蓄倾向；一般储蓄倾向
5zF7yvS.w average rate 平均率
vJfex,#lv average revenue 平均收入；平均收益
t1YVE%`w average stock 平均库存；平均存货
/g!', r, average yearly rent 平均年租
'e> 0*hF[ avoidance of double taxation 避免双重课税
9rmOf Jo: avoidance of tax 避税
