A:
x}TDb0V A share Ａ股；甲类股份
D
.3Q0a6 abatement of tax 减税；减扣免税额
<}pwFl8C) ABN AMRO Bank N.V. 荷兰银行
fgFBOpG%Gq above-the-line expenditure 线上项目支出；经常预算支出
_] E ~ci} above-the-line receipt 线上项目收入；经常预算收入
# k+Gg w ABSA Asia Limited 南非联合亚洲有限公司
VQHJ O I absolute change 绝对数值变更
Vv(!Ki} absolute expenditure 实际开支
s{q)m@ absolute guideline figure 绝对准则数字
{ .KCK_ d absolute interest 绝对权益
*[*E|by absolute order of discharge 绝对破产解除令
p},6W,f absolute profit margin 绝对利润幅度
iKB8V<[\T
absolute value 实值；绝对值
+Q, 0kv absolutely vested interest 绝对既得权益
LV:oNK( absorbed cost 已吸收成本；已分摊成本
IY|;}mIF absorption 吸收；分摊；合并
W5-p0,?[6 absorption rate 吸收率；摊配率；分摊率
GE$spx ACB Finance Limited 亚洲商业财务有限公司
R7us9qM4e acceptable form of reciprocity 合理的互惠条件
*AXu_^ ^ acceptable rate 适当利率；适当汇率
a/+ts bw acceptance agreement 承兑协议
k4_Fn61J/ acceptance for honour 参加承兑
"s$v?voo acceptor 承兑人；接受人；受票人
1Giy|;2/ acceptor for honour 参加承兑人
L K9vvQz accident insurance 意外保险
] *{QVn( Accident Insurance Association of Hong Kong 香港意外保险公会
P,RCbPC4 accident insurance scheme 意外保险计划
g# ZR, q accident year basis 意外年度基准
'l\V{0;mp accommodation 通融；贷款
`gqB Ji accommodation bill 通融票据；空头票据
9vL`|`Vau accommodation party 汇票代发人
G8`q-B}q account balance 帐户余额；帐户结余
LGT\1u account book 帐簿
e , zR account collected in advance 预收款项
/:>f$k4~h account current book 往来帐簿
Ygn"7 account of after-acquired property 事后取得的财产报告
2F-!SI account of defaulter 拖欠帐目
lj.z> account payable 应付帐款
BQf} S
+ account payee only [A/C payee only] 只可转帐；存入收款人帐户
87EI<\mP account receivable 应收帐款
);$Uf!v4 account receivable report 应收帐款报表
'{kNXCnZ account statement 结单；帐单；会计财务报表
]+[ NX)= account title 帐户名称；会计科目
P ] 2M accountant's report 会计师报告
1?HUXN#, Accountant's Report Rules 会计师报告规则
eif<aG5 accounting and auditing procedure 会计与审计程序；会计与核数程序
} oJ+2OepN Accounting Arrangements 《会计安排》
wP1dPl_j:0 accounting basis 会计基础
~fsAPIQ accounting by Official Receiver 破产管理署署长呈交的帐目
0 TSj]{[ Accounting Circular 《会计通告》
xc R accounting class 会计类别
s)yEVh accounting date 记帐日期；会计结算日期
+3vK=d_Va accounting for money 款项核算
:c,\8n Accounting Officer 会计主任
Rs)tf|`/ accounting period 会计报告期；会计期
=HP_IG_ accounting policy 会计政策；会计方针
B Z1@?3 accounting practice 会计惯例
r6]r+!63" accounting principle 会计准则
'#t"^E2$ accounting record 会计记录
cl2@p@av accounting report 会计报告
6+IOJtj Accounting Services Branch [Treasury] 会计事务部〔库务署〕
aE X;yy* Accounting Society of China 中国会计学会
1o o'\ accounting statement 会计报表
3P/T`)V accounting system 会计制度；会计系统
r4NI(\gU accounting transaction 会计事项；帐务交易
5 d|*E_yu accounting treatment 会计处理
k sY^w+>(! accounting year 会计年度
iAf, :g accretion 增值；添加
5@j?7%_8 accrual 应计项目；应累算数目
@okC":Fw, accrual basis 应计制；权责发生制
.eXIbd<C accrual basis accounting 应计制会计；权责发生制会计
Q" VFcp: accrue 应累算；应计
/{7x|ay] accrued benefit 应累算利益
? $p GG accrued charges 应计费用
% xLziF accrued cumulative preference share dividend 应累算的累积优先股股息
+d\ "n accrued expenses 应累算费用
c R$2`: e accrued interest payable 应付利息；应计未付利息
BmUEo$w accrued interest receivable 应收利息；应计未收利息
4cJ^L < accrued right 累算权益
i[d-n/) accruing profit 应累算的利润
KBzEEvx/$ accumulated fiscal reserve 累积财政储备
6luCi$bL accumulated profit 累积利润；滚存溢利
{exF " ap accumulated reserve 累积储备
0$ &Z_oJ accumulation of surplus income 累积收益盈余
?`\<t$M acquired assets 既得资产
>?M:oUVDU acquisition 收购；购置；取得
#x#.@ acquisition cost 购置成本
$a\q<fN} acquisition expenses 购置费用
*~ 4uF acquisition of 100% interest 收购全部股权
F.?:Gd1 acquisition of control 取得控制权
x:;8U i"&B acquisition of fixed assets 购置固定资产
wias ]u| acquisition of shell “买壳”
Pc? d@tm acquisition price 收购价
t K{`?NS act of God 天灾
zo@>~G3$9 acting partner 执事合伙人
Ay Nl,Xyc4 active market 买卖活跃的市场；交投畅旺的市场；旺市
%Iv+Y$'3B active partner 积极参与的合伙人
Xa<siA{ active trading 交投活跃
FlVGi 3 actual circulation 实际流通
I=f1kr
pR actual cost 实际成本
4OCz:t actual expenditure 实际开支；实际支出
LLgN%! & actual income 实际入息；实际收入；实际收益
,0<|&D actual market 现货市场
bLu6|YB actual price 现货价；实际价格
JS&l
h actual profit 实际利润
S ?h M actual quotation 实盘；实际价位；实际报价
R9S7p)B actual year basis 按实际年度计算
XpOsnvW actuals 实货
L4.yrA-]C% actuarial investigation 精算调查
bvEk.~tC' actuarial principle 精算原则
*KxV;H8/ actuarial report 精算师报告
}E8 Y,;fTD Actuarial Society of Hong Kong 香港精算学会
u9mMkzgSkP actuarial valuation 精算师估值
IIop"6Ko actuary 精算师
a+\ Gz ad referendum agreement 暂定协议；有待覆核的协定
~<v`&Gm?" ad valorem duty 从价税；按值征税
M%&`&{ ad valorem duty system 从价税制
}kL% l ad valorem fee 从价费
q7 Uu 8JXF ad valorem tariff 从价关税
?Dd2k%o additional allowance 额外免税额
hpWAQ#%oHm additional amount for unexpired risk 未过期风险的额外款额
]N1$ioC# additional assessable profit 补加应评税利润
+t.T+`
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56?U4wj7{ additional commitment 额外承担
gADt%K2 #Z additional commitment vote 额外承担拨款
$6fHY \i#R additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
\jq1F9, additional dependent parent allowance 供养父母额外免税额
* I'O_D additional provision 额外拨款
.v Q2w additional stamp duty 附加印花税
Yz-b~D/=} additional tax 补加税罚款；补加税款
J9poqp@`MG Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
HaB= nLAT adjudged bankrupt 被裁定破产
n{4&('NRFP adjudicated bankrupt 裁定破产人
Duptles adjudication fee 裁定费；评定印花税额手续费；评估契据费
vU{ZB^+&6o adjudication of bankruptcy 裁定破产；宣告破产
Dvd.Q/f adjudication of insolvency 裁定无力偿还债务
^Po \:x%o adjusted actual 经调整的实数；调整后的实数
(nBJ,v) adjusted current assets 经调整的流动资产；调整后的流动资产
IeN!nK- adjusted figure 经调整的数字；调整后的数额
( Y /
DMQ adjusted liabilities 经调整的负债；调整后的负债
:Oq! .uO adjusted loss 经调整的亏损；调整后的亏损
B TcxB h adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
~&B_ Bswf adjusted profit 经调整的利润；调整后的利润
zK fb adjusted surplus 经调整的盈余额；调整后的盈余额
rQisk8 % adjusted value 经调整的价值；调整后的价值
> )#*}JI adjustment 调整；修订；理算〔保险〕
-fUz$Df/R adjustment centre 调剂中心
T'Jw\u>"R adjustment lag 调整过程的时间差距；调整时差
>@ H:+0h- adjustment mechanism 调整机制
V7rcnk# adjustment of loss 亏损调整
f+<-Jc adjustment process 调整过程；调整程序
D\* raQ`n adjustment range 调整幅度
xu+wi>Y^ administered exchange rate 受管制汇率
/ d6mlQS Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
iy$]9Wf6=@ administration expenses 行政费用
) 3Y E$, administration fee 手续费；行政费
P.;B
V", administration in bankruptcy 破产管理
[&FMVM` administration order 遗产管理令
mhlJzGr*q administrator 管理人；遗产管理人
C?hw$^w7T administrator of the estate 遗产管理人
Q~-g tEv+& admission of debt 债项承认书
7;| 6g8= admission of proof 接纳债权证明
;PS [ VdV advance 放贷款项；垫付款项；预支款项；预付款项
dC,F?^ advance account 暂支帐目；预付款帐户
uu#ALB
Jm advance compensation 预付补偿金
PFEi=}Y@(( advance from shareholder 股东垫款
lX 5(KUN advance pending reimbursement 预支以待日后付还
83TN6gW advanced economy 先进经济体系
/t t advancement 预付；预付财产
aK1|b=gVj advances warrant 垫款令
Lk3@E u) advancing 贷出
g-*@I`k[ adverse balance 逆差
3QV|@5L`[ adverse exchange 逆汇
.' .|s?s advertisement addressed to shareholders 在报章刊登的致股东通告
sF|<m)Kt{W advice for collection 托收通知书
zhN'@Wj' _ advice of drawing 提款通知书；汇票通知书
Iupk+x> advice of payment 付款通知
yRvq3>mU Advisory Committee [Securities and Futures Commission]
bd)A6a\h 谘询委员会〔证券及期货事务监察委员会〕
s BRw#xyS Advisory Committee on Diversification 经济多元化谘询委员会
,HMB `vF affidavit 誓章；遗产申报誓章
4qyL' \d[ affidavit of no receipt 述明无收款的誓章
8s wj'SjX affiliate 联号；联营公司；附属公司
2^ UFP+Yw affiliated company 附属公司；联号；联营公司
]^Q`CiKd affirmation [estate duty] 非宗教式宣誓〔遗产税〕
^8V]g1]fiG affordability 负担能力
_|6 {( African Development Bank [AfDB] 非洲开发银行
w,`x(!& after-acquired property 事后取得的财产
j/^0q90QO after-hours dealing 市后交易
p( Qm\g< after-tax profit 税后盈利；税后利润；税后溢利
)}u.b-Nt. agency agreement 代理协议
ND21; agency expenses 代理机构的开支
'{OZ[$E agency fee 代理费
{mkYW-4Se Agency Law 《代理法》
vV=$N"bT~ agent 代理人；承销人
SrHRpxy agent of company 公司代理人
?J<4IvL/ agent's fee 代理人费；经纪费
C'5i >; aggregate 总计；总数；总体数字
:Z=A, G aggregate amount 总款额；总额
EzG7R jW aggregate assets and liabilities 总体资产与负债
IL>Gi`Y& aggregate at constant price 按固定价格计算的总体数字
{SROg;vA aggregate demand 总需求
vn,L),"= aggregate gross position 总持仓量
TSuHY0. cp aggregate limit 总限额
ze#LX4b I aggregate of salaries tax 合计薪俸税
<[a9"G 7 aggregate performance 总体表现；总体业绩
&p4q# p7, aggregate supply 总体供应
>nl *aN aggregate surplus 总盈余
!vett4C* K aggregate total 整体总额
-{L[Wt{1 aggregate value 总值；合计价值
\>I&UFfH)4 aggregated basis 合计基准
)cOm\^,
aggregated net chargeable income 合计应课税入息实额
"& C'K aggregation 合并计算；合计；总和
4H1s"mP< aggregation of incomes of husband and wife 夫妇入息合并计算
b(~NqV!i aggregation of property 财产的总和
6Ajiz_~U agio 差价；贴水
c]xpp;% ] Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
bLNQ%=FjO Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
2V F|T 'h 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
"t\r jFw Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
6dg[ 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
9"<)DS Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
<'B` b 《香港政府和大韩民国政府关于相互促进和保护投资协定》
U'lrdc" Q agreement for a settlement 授产协议
wet kmd agreement for assignment 转让协议
0Y"==g+ >f agreement for sale 售卖协议；买卖协议
pK$^@~DE agreement for sale and purchase 买卖协议
RHB>svT^K> agreement for the payment of interest 支付利息协议
cQ+V 4cW
Z agreement for the repayment of money 还款协议
yil{RfBEr_ agreement of reinsurance 再保险协议
/wvA]ooT Agricultural Bank of China 中国农业银行
Re.fS6y$> air passenger departure tax 飞机乘客离境税
q+LjWZ+O Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
B V Pf8!- airport tax 机场税
e#W@ep|n alcohol duty 酒精税
ikm4Y`c alienation 让与；让渡；转让
:.sK:W("v alimony 生活费；赡养费
1S_ KX. All Ordinaries Index [AOI] 所有普通股指数
lYy0
all risks 全险；综合险
]bS\*q0Zf( All Sales Record for Stock Market 《股票市场成交报告》
nC`=qu M9 Allied Capital Resources Limited 新联财务有限公司
}25{"R}K all-items index [Consumer Price Index] 总指数〔消费物价指数〕
%oN^1a'&) allocation letter 拨款信件
{OQ sGyR? allocation of fund 分配款项；预留款项
q .?D{[2 allocation of profit 利润分配；溢利分配
#UGbSOoCtn allocation warrant 拨款令
oA42?I ^ allotment 分配；配股
8SKDL[rN allotment notice 股份配售通知；配股通知
w@ oq.K allotment of shares 股份分配
;l?>+m@H allowable 可获宽免；免税的
-G*u2i_* allowable business loss 可扣除的营业亏损
<vbk@d allowable expenses 可扣税的支出
%*r P d>* allowance 免税额；津贴；备抵；准备金
Vuz!~kLYIn allowance for debts 债项的免税额
8K1+tt jm allowance for depreciation by wear and tear 耗损折旧免税额
ZY][LU~l8 allowance for funeral expenses 殡殓费的免税额
Vxk0oI k` allowance for inflation 为通货膨胀而预留的款项；通胀准备金
R?]>8o, allowance for repairs and outgoings 修葺及支出方面的免税额
* W i(% allowance to debtor 给债务人的津贴
eL- 92]]e alteration of capital 资本更改
W 6jB!W alternate trustee 候补受托人
Dc p,9"yt% amalgamation 合并
@ zPWu}&m ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
n287@Y4Ru ambit of charges 征税范围；收费范围
oM< &4F amended valuation 经修订的估值
~[,E
i k American Commodities Exchange 美国商品交易所
Ie+z"&0 American Express Bank Limited 美国运通银行
{~d4;ht1Y American Stock Exchange 美国证券交易所
^(6.P)$ amortization 摊销
4I2ppz amount due from banks 存放银行同业的款项
zM)o^Fn2 amount due from banks abroad 存放海外银行同业的款项
UB(8N7_/ amount due from holding companies 控股公司欠款
|r3eq4$Am amount due from local banks 存放本港银行同业的款项
~%GUc
~ amount due to banks 银行同业的存款
5a_K|(~3I amount due to banks abroad 海外银行同业的存款
_39b8s { amount due to holding companies 控股公司存款
1M<'^(t3d amount due to local banks 本港银行同业的存款
@Yt[%tOF+ amount due to outport banks 外埠银行同业的存款
Lp{l& -uQ amount for note issue 发行纸币的款额
,',fO?Qv' amount of bond 担保契据的款额
"w|GIjE+ amount of consideration 代价款额
.>H7i`1D` amount of contribution 供款数额
4$y|z{[<
5 amount of indebtedness 负债款额
4\-kzGgmo amount of principal of the loan 贷款本金额
`%rqQnVB amount of rates chargeable 应征差饷数额
a:P%
r amount of share capital 股本额
C0kwI*) amount of sums assured 承保款额
cIq 3En amount of variation 变动幅度
= P2T&Gb amount of vote 拨款数额
Ak4iG2 amount payable 应付款额
tp0^%!*9 amount receivable 应收款额
qKWkgackP Amsterdam Stock Exchange 阿姆斯特丹证券交易所
)b 5MP1H analysis 分析
LR`/p et ancillary risk 附属风险
EV~_-YC
annual account 周年帐目；周年帐目报表；年度决算；年结
WxIP ~ annual accounting date 年结日期
!q$IB?8 annual allowance 每年免税额；年积金；年度津贴；年津
~Ilgc CF annual balance 年度余额
;i ,yT
?so annual disposable income 每年可动用收入
i%-c/ lop annual estimates 周年预算
"*TnkFTR annual fee 年费
^8We}bs-c annual general meeting 周年大会
f$/Daq <M annual growth rate 年增率；每年增长率
rsiG]o=8 annual long-term supplement 长期个案每年补助金
3B;B#0g50 annual pensionable emolument 可供计算退休金的年薪
~sk 4v:- annual report 年报
v`no d I Annual Report on the Consumer Price Index 《消费物价指数年报》
bC" #.e annual return 周年报表；周年申报表；每年报税表格
Tw|=; m Annual Return Rules 《周年报表规则》
n {^D_S annual review of consumer prices 每年消费物价回顾
Jd)|== yD annual roll-forward basis 逐年延展方式
N )&3(A@ annual salary 年薪
6``!DMDt/P annual statement 年度报表；年度决算表
NlWIb2, 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
< 51 (q_f annuitant 年金受益人
8Gs{Zfp!D annuity 年金
)< jj O annuity contract 年金合约
C2bN<K annuity on human life 人寿年金
Tpkm\_ antecedent debt 先前的债项
Qs</ .PO ante-dated cheque 倒填日期支票
Jf4D">h anticipated expenditure 预期开支
+Fy G{1?< anticipated net profit 预期纯利
DTgF,c anticipated revenue 预期收入
K]Ed-Tz8QZ anti-inflation measure 反通货膨胀措施
QBDi;Xzb+ anti-inflationary stance 反通货膨胀立场
6?(*:}Q apparent deficit 表面赤字
CCQ<.iCU apparent financial solvency 表面偿债能力
@K2q *d apparent partner 表面合伙人
eX $u application for personal assessment 个人入息课税申请书
,zz+s[ZH7O application of fund 资金应用
7e>n{rl application to release as liquidator and to destruct the books of accounts and documents
/R@ eOl}D 申请免除清盘人职务及毁灭帐簿与文件
mWCY%o@ appointed actuary 委任精算师
6|["!AUI appointed auditor 委任核数师；委任审计师
IQY\L@" appointed trustee 委任的受托人
62a{Ggs{ appointer 委任人
qKZ ~)B j apportioned pro rata 按比例分摊
wVV'9pw} apportionment 分配；分摊
So,EPB+ Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
k q_B5L ? apportionment formula 分摊方程式
jSpmE apportionment of estate duty 遗产税的分摊
q9F(8-J
appraisal 估价；评估
Y|>y]x appreciable growth 可观增长
aJK8G,Vk appreciable impact 显着影响
kf.w:X "i appreciable increase 可观增长
\_CC6J0k appreciation 增值；升值
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appreciation against other currencies 相对其他货币升值
@My-O@C> appreciation of the exchange value of Hong Kong dollar 港元汇值上升
Kcl>uAgU appreciation tax 增值税
XwE(&ZCf'b appropriation 拨款；拨用；拨付
>t 3%-K c appropriation account 拨款帐目
K'Bq@6@C g Appropriation Bill 拨款法案
Q4}2-}| appropriation-in-aid system 补助拨款办法
8v5cQ5Lc approved assets 核准资产
)lBke*j~ approved basket stock 认可一篮子证券
^4h/6^b0c approved budget 核准预算
k7'B5zVd approved charitable donation 认可慈善捐款
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@k/|= approved charitable institution 认可慈善机构
`o)rAD^e approved currency 核准货币；认可货币
,J!G-?:@n approved estimates 核准预算
nV@k}IJg:? approved estimates of expenditure 核准开支预算
OpW4@le_r approved overseas insurer 核准海外保险人
o{37}if approved overseas trust company 核准海外信托公司
&r;-=ASYzV approved pooled investment fund 核准汇集投资基金
( Y'q%$ approved provident fund scheme 认可公积金计划
,n-M!y approved provision 核准拨款
'n6D3Vse approved redeemable share 核准可赎回股份
GNgPf"}K approved regional stock 认可地区性证券
#kR 8v[Z approved retirement scheme 认可退休金计划
{D={> 0 approved subordinated loan 核准附属贷款
iqRk\yq< arbitrage 套戥；套汇；套利
] O,;t> arbitrageur 套戥者；套汇者
") q arbitrary amount 临时款项
5RrzRAxq arrangement 措施；安排；协定
G0Eqo$W)S arrears 欠款
/xUTm=w7u arrears of pay 欠付薪酬
xKi:
2 arrears of revenue 逾期未收税款；逾期未收的帐项
@!1o +x articles of association 组织章程；组织细则；组织章程细则
ds}: t.3}6 Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
Y`eU WCD ascertainment of profit 确定利润
*9Ej fs7L "Asia Clear" “亚洲结算系统”
Bv k 8b Asia Commercial Bank Ltd. 亚洲商业银行有限公司
Y@)/iw q Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
wJ,l"bnq Asian Development Fund [ADF] 亚洲发展基金
b= amd* Asian dollar bond 亚洲美元债券
*~Y U0o Asian dollar market 亚洲美元市场
gY 9HEf B Asian dollar rate 亚洲美元利率
HRS^91aK Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
,l+lokD-# Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
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% asked price 沽盘；喊价；索价；卖方报价
2uu jA*
^ assessable income 应评税入息
!6{; z/Hy assessable loss 应评税亏损
{]-AuC2E/0 assessable profit 应评税利润
xn|M]E1) assessable value 应评税值
=BW;n]ls assessed profit 估定利润
E]Dcb*t assessed value 经评估价值
]06orBV assessment 评税；评定；估价；评税单
,/*L|M/&5 assessment number 评税编号；估价编号
,Q:Ylc8 assessment of additional tax 补加税评税
W/e6O?? O assessment of performance 业绩评估；实绩评价
: E`/z@I Assessor 评税主任
36iDiT_ asset price bubbles 资产价格泡沫
QfPsF@+-`7 asset-backed securities 具资产保证的证券
.S4c<pMap assets accretion 资产增值
r Z)? uqa assets and liabilities 资产与负债
t,H=;U# assets betterment statement 资产递增表；资产改进表
ul@G{N{L assets lending 实物放款；有抵押贷款
rnX
D( assets of the company passing on the death 死者去世时转移的公司资产
K X0{dizZ assets pledged as security for liabilities 用作负债抵押的资产
Q AN : assets portfolio 资产投资组合
1j4tR #L assets price 资产价格
iR(=< > assets quality 资产质素
8);G'7O assets realization 资产变现
F{,<6/ayRz assets refinancing arrangement 资产再集资安排
<yt|!p-tS assets securitization 资产证券化
P qU jBP\ assets situated outside Hong Kong 在香港以外地方的资产
' LC-/_g assets stripping 削减资产；拆卖资产
Hst]}g' . assets value 资产值
K3g<NC assignee 承让人
L?h'^*F H} assignment 转让；转让书；转让契
=Pj+^+UM assignment of interest 权益转让
>`{B assignment of letters patent and trade mark 专利证书及商标转让
E]@$,)nC assignment of property 物业转让；物业转让书
P6 G&3yPt assignment right 转让权
L[s7q0 F`l assignor 转让人
{~*^jS']5 associate 有联系的人；有关连人士；相联者；合伙人；联系人
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Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
yq7gBkS associate member 附属会员
vIzREu|5 associated body corporate 相联法人团体
~9ZW~z' associated company 相联公司；联属公司
_EEOBa Z associated corporation 相联法团
ue8"_N Association of Chartered Certified Accountants [ACCA] [United Kingdom]
-/w#f&Y+]8 公认会计师公会〔英国〕
Z(h.)$yH*= Association of Futures Exchange Brokers 香港期货经纪协会
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l Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
THN/ /}d association of underwriters 承保人组织
v^0*{7N' assumption of control 接管
?:woUTyCv assurance 担保；保险；转易；转易书
F9}j iCom assurance of interest 权益的转易
v w at 19XX price 按一九ＸＸ年价格计算
od=x?uBVd at a discount 按赔价计算；按贴水价格计算；打折扣
gc6Zy|^V4` at a premium 按溢价计算；按升水价格计算
:@~W$f\y at call 通知付款；按通知
; <NK at constant market price 按固定市价计算
Ea,L 04K at constant price 按固定价格计算
R ]LuZN at cost 按成本计算
q}xYme4 at current market price 按当时市价计算；按现时市价计算
Q4R*yRk at current price 按当时价格计算；按现时价格计算
gfr+`4H >v at factor cost 按要素成本计算；按生产要素成本计算
E:$EK_?:t at money-of-the-day price 按付款当日价格计算
Gv(?u at or better 按指定或较佳价位〔买卖指令〕
7{ JIHY+ at par 按面值计算；平价
:5W 8S6[o at sight 见票即付
%a\L^w)Xn at the close 按收市盘
h<0&|s*a) at the opening 按开市盘
&02I-lD4+ attestation 见证；见证条款
63PSYj(y at-the-money option 平价期权
ou\ M}C`E attorney 受权人；受托代表人
g1 5~+;33N attornment 新拥有人承认书
*}h#'+ attributable profit 可归属利润
e YQPK? jo attributable share value 可归属股份价值
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P VMF Auckland Stock Exchange 奥克兰证券交易所
zB68% auction 拍卖
Jk=_8Xvr` auctioneer 拍卖商
k}&7!G@T audit 审计；核数
VV+gPC Audit Commission 审计署
xg;I::hE7X Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
wrhGZ=k{ 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〕
sS{!z@\Lf audit review 帐目审查
e2_p7
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
xP7#`S6W audited account 审计帐目；经审计的帐目
UP .4# 1I audited annual account 经审计的周年帐目
qok CVI-\ audited balance sheet 经审计的资产负债表
vrq5 +K&|| auditor 核数师；核数主任；审计师
k -!Jww auditor's certificate 核数师证明书；审计师证明书
H3 >49 ;` auditor's report 核数师报告；审计师报告
`e[ >S Aussie bond 澳元债券
s9rKXY',:l austerity budget 紧缩预算
[[7=rn}@< Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
PpLuN12H Australia All Ordinaries Index 澳洲所有普通股票指数
z]/!4+ Australian Dollar [AUD] 澳元
[/Sk+ID Australian Options Market 澳大利亚期权市场
mJ> msI
@ Australian Securities Commission 澳洲证券事务监察委员会
&d ky_ H Australian Society of Certified Practising Accountants 澳洲执业会计师公会
t2LX @Q" Australian Stock Exchange 澳大利亚证券交易所
~J! [Nx/ Austrian Schilling [ATS] 奥地利先令
x8!uI)#tS authentication 认证；鉴证
BZOB\Ym authority to purchase 委托购买证；委购书
z'&tmje[? authorization 认可；核准；授权；授权书
k+@,m\tE authorization by direction 指示授权
1c|{<dFm authorization by instruction 指令授权
+z|@K=d#| authorization by warrant 令状授权
#b9V&/ln authorization of unit trust 单位信托的认可
M2Jb<y] authorized agent 指定代理人
-&E U#Wqh authorized capital 法定资本
RxE.t[ authorized clerk 出市员
Le V";=_n authorized dealer 认可交易商
1hY%Zsj C authorized financial institution 认可财务机构
6~OJB ! authorized fund 认可基金
*]:J@KGf authorized fund house 获授权的基金公司；认可基金公司
az[# q authorized institution 认可机构
dUL*~%2I authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
12@Ge] authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
t|m=X authorized insurer 获授权保险人；获认可承保人
q 7-ZP X authorized investment 特准投资项目
M %Zh{ authorized person 获授权人
V an=dz G authorized representative 获授权代表
u7S C_3R authorized share capital 法定股本
22/"0=2g automated quotation system 自动报价系统
I7HGV( Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
7Ue& y8Yf 自动交易系统〔香港期货交易所有限公司〕
sI MN""@Y^ automatic adjustment mechanism 自动调整机制
AC*SmQ\>! automatic adjustment system 自动调整系统
d&lT/S Automatic Clearing House 自动票据交换所
A=sz8?K+` automatic exchange rates accumulation system 自动化汇率累集系统
8g {;o 7 Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
+4+c zfz automatic teller machine [ATM] 自动柜员机
J"-/ok(<@ autopay 自动转帐
CfT(a!;Eox available assets 可用资产
s"5nfl available fiscal reserve 现存财政储备
z31g" available profit 可用利润
t&i 4kS^y Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
L}7 TM:% average 平均；平均数；海损
c!GJS`/ average basic salary 平均基本薪金
{e5- average consumer expenditure 平均消费开支；一般消费开支
G8WPXj( average cost 平均成本
H43d[@h average cost of land production 增辟土地平均成本
TK0WfWch average daily turnover 平均每日成交额
a'g&1N0Rc average daily wage rate 平均每日工资率
2F Y]o~@ average expenditure pattern 平均开支模式
\]g51U!' average growth rate 平均增长率
.7M.bpmqE average net fixed assets 固定资产平均净值
dA^{}zZu average of relatives 相对价格平均数
] &SmeTe average price 平均价格
/Ny#+$cfk average propensity to consume 平均消费倾向；一般消费倾向
B.!&z- )# average propensity to save 平均储蓄倾向；一般储蓄倾向
F2{SC?U average rate 平均率
/l+"aKW
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<\$?.tTZ { average stock 平均库存；平均存货
2D a 0*xn{ average yearly rent 平均年租
q VavP 6I avoidance of double taxation 避免双重课税
&?TXsxf1Zh avoidance of tax 避税
