A:
q A)O kR'm A share Ａ股；甲类股份
P$)g=/td1 abatement of tax 减税；减扣免税额
6\4-I^=B ABN AMRO Bank N.V. 荷兰银行
0t <nH%N}^ above-the-line expenditure 线上项目支出；经常预算支出
*pKTJP above-the-line receipt 线上项目收入；经常预算收入
<L &EH@T ABSA Asia Limited 南非联合亚洲有限公司
OK [J
h absolute change 绝对数值变更
PVCoXOqh absolute expenditure 实际开支
zCx4DN` absolute guideline figure 绝对准则数字
[{x}# oRSE absolute interest 绝对权益
#z `W ,^C absolute order of discharge 绝对破产解除令
7{;it uqX absolute profit margin 绝对利润幅度
@YJI'Hf67 absolute value 实值；绝对值
n>M`wF> absolutely vested interest 绝对既得权益
}Z!D?( absorbed cost 已吸收成本；已分摊成本
22\!Z2@T/ absorption 吸收；分摊；合并
8t-GsjHb absorption rate 吸收率；摊配率；分摊率
)pnyVTKt ACB Finance Limited 亚洲商业财务有限公司
%Tm*^ acceptable form of reciprocity 合理的互惠条件
5(1:^:LGK acceptable rate 适当利率；适当汇率
{MUB4-@?F$ acceptance agreement 承兑协议
F@w; .e! acceptance for honour 参加承兑
zzqJeI S acceptor 承兑人；接受人；受票人
qL(Q1O! acceptor for honour 参加承兑人
T<AT&4 accident insurance 意外保险
hp\&g2_S0W Accident Insurance Association of Hong Kong 香港意外保险公会
KpLm pK1 accident insurance scheme 意外保险计划
Rj8%% G-pt accident year basis 意外年度基准
O7K.\ accommodation 通融；贷款
]MbPivM accommodation bill 通融票据；空头票据
E~'mxx~i accommodation party 汇票代发人
e[S`Dm"i)' account balance 帐户余额；帐户结余
:+rGBkw1m account book 帐簿
wp[Ug2 ;G account collected in advance 预收款项
pSZ2>^"; account current book 往来帐簿
>DqF>w.1 account of after-acquired property 事后取得的财产报告
G0cG%sIl account of defaulter 拖欠帐目
d0 cL9&~qW account payable 应付帐款
E-e(K8R account payee only [A/C payee only] 只可转帐；存入收款人帐户
{K z,_bo account receivable 应收帐款
G#M)5'Q]U account receivable report 应收帐款报表
Jd2.j?P= account statement 结单；帐单；会计财务报表
~/
%Xm< account title 帐户名称；会计科目
JzHG5nmB accountant's report 会计师报告
e~'` x38 Accountant's Report Rules 会计师报告规则
U)S=JT~ h accounting and auditing procedure 会计与审计程序；会计与核数程序
t^t% >9o Accounting Arrangements 《会计安排》
Ucj ?$= accounting basis 会计基础
DL]tg [w{ accounting by Official Receiver 破产管理署署长呈交的帐目
5= dL` Accounting Circular 《会计通告》
B5e9'X^
[ accounting class 会计类别
v* ;d accounting date 记帐日期；会计结算日期
C*9X;+S0J accounting for money 款项核算
FhE{khc# Accounting Officer 会计主任
iyskADS accounting period 会计报告期；会计期
f0<zK ! accounting policy 会计政策；会计方针
jvT'N@ accounting practice 会计惯例
4 #U}bN accounting principle 会计准则
{4"V)9o-1> accounting record 会计记录
,Z. sGv accounting report 会计报告
nK&]8" Accounting Services Branch [Treasury] 会计事务部〔库务署〕
8;PkuJR_] Accounting Society of China 中国会计学会
N<EVs.7 accounting statement 会计报表
4<s.|W` accounting system 会计制度；会计系统
X/!_>@`7? accounting transaction 会计事项；帐务交易
g 7oY 1; accounting treatment 会计处理
V+d_1]
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$ {Z0@G+ accretion 增值；添加
KKeMi@N accrual 应计项目；应累算数目
'CLZ7 pV accrual basis 应计制；权责发生制
R>'
%}|v/ accrual basis accounting 应计制会计；权责发生制会计
Vej$|nF accrue 应累算；应计
:<% bAn accrued benefit 应累算利益
b@:OlZ~ % accrued charges 应计费用
zF&VzN R2 accrued cumulative preference share dividend 应累算的累积优先股股息
{.Tx70kn accrued expenses 应累算费用
S0$^|/Sr accrued interest payable 应付利息；应计未付利息
6&3,fSP accrued interest receivable 应收利息；应计未收利息
HL)!p8UHJ accrued right 累算权益
=TB_|`5;j accruing profit 应累算的利润
4=PjS<Lu8 accumulated fiscal reserve 累积财政储备
M .# } accumulated profit 累积利润；滚存溢利
OLw]BJXYaE accumulated reserve 累积储备
.Po"qoGy accumulation of surplus income 累积收益盈余
jW/WG tz acquired assets 既得资产
Uqr>8|t? acquisition 收购；购置；取得
J0G@]H acquisition cost 购置成本
7 WJ \nK acquisition expenses 购置费用
)0{`}7X acquisition of 100% interest 收购全部股权
gesbt acquisition of control 取得控制权
wjarQog5Y acquisition of fixed assets 购置固定资产
tjdPi a acquisition of shell “买壳”
X -pbSq~5 acquisition price 收购价
! oLn= act of God 天灾
\j8vf0c5b acting partner 执事合伙人
uo F.f$%" active market 买卖活跃的市场；交投畅旺的市场；旺市
+ikSa8)*i active partner 积极参与的合伙人
V>6klA}o active trading 交投活跃
rb?7i&- actual circulation 实际流通
F!z0N&# actual cost 实际成本
G5ATR<0m actual expenditure 实际开支；实际支出
d\z 6Ob"t actual income 实际入息；实际收入；实际收益
5Rqdo \vE actual market 现货市场
6 F\ 6,E actual price 现货价；实际价格
K;K0D@>]HR actual profit 实际利润
;?h[WIy actual quotation 实盘；实际价位；实际报价
xJq|,":gj actual year basis 按实际年度计算
Xfiwblg actuals 实货
RQ+, 7I r actuarial investigation 精算调查
0T j,TF actuarial principle 精算原则
}T5@P {3P3 actuarial report 精算师报告
72HA.!ry Actuarial Society of Hong Kong 香港精算学会
7Sd o*z actuarial valuation 精算师估值
{kpad(E actuary 精算师
n,I3\l9 ad referendum agreement 暂定协议；有待覆核的协定
%9-^ ,og ad valorem duty 从价税；按值征税
-cqE^qAdX ad valorem duty system 从价税制
NAYLlW}A ad valorem fee 从价费
Hv6h7- ad valorem tariff 从价关税
jIh1)*]054 additional allowance 额外免税额
$] 7f1U_e additional amount for unexpired risk 未过期风险的额外款额
T igw+2 additional assessable profit 补加应评税利润
WjD885Xo additional assessment 补加评税
ZL|aB886 additional commitment 额外承担
*-VRkS-G additional commitment vote 额外承担拨款
5es t additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
qxZIH additional dependent parent allowance 供养父母额外免税额
Ni ~IY#
' additional provision 额外拨款
M/ S~"iD additional stamp duty 附加印花税
bY_'B5$.^2 additional tax 补加税罚款；补加税款
N0 {e7M Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
)O'LE&kQ| adjudged bankrupt 被裁定破产
<2U#U; adjudicated bankrupt 裁定破产人
96WzgHPWo adjudication fee 裁定费；评定印花税额手续费；评估契据费
x $uhkP adjudication of bankruptcy 裁定破产；宣告破产
17hoX4T adjudication of insolvency 裁定无力偿还债务
Ai/X*y:[? adjusted actual 经调整的实数；调整后的实数
C% -Tw]T$_ adjusted current assets 经调整的流动资产；调整后的流动资产
%=**cvV y adjusted figure 经调整的数字；调整后的数额
b.*LmSX# adjusted liabilities 经调整的负债；调整后的负债
+p 6Ty2rz adjusted loss 经调整的亏损；调整后的亏损
*g5bdQ:Av~ 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
9 qx4F<
adjusted profit 经调整的利润；调整后的利润
}:8}i;#M adjusted surplus 经调整的盈余额；调整后的盈余额
]4aPn adjusted value 经调整的价值；调整后的价值
d4o
^+\ adjustment 调整；修订；理算〔保险〕
MQ,K%_m8 adjustment centre 调剂中心
@*%3+ 9`yq adjustment lag 调整过程的时间差距；调整时差
^h?fr` adjustment mechanism 调整机制
o3 0C\ adjustment of loss 亏损调整
"FHJ_$ ! adjustment process 调整过程；调整程序
{4_s:+ v0 adjustment range 调整幅度
Vh-8pF t administered exchange rate 受管制汇率
[?K>s>it Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
!}Xoqamm administration expenses 行政费用
APu$t$dmm administration fee 手续费；行政费
<]Td7-n administration in bankruptcy 破产管理
~5
6&!4 administration order 遗产管理令
3IYF vq~ administrator 管理人；遗产管理人
~ z^?+MgZ2 administrator of the estate 遗产管理人
" Enb admission of debt 债项承认书
IfmQP s+f admission of proof 接纳债权证明
b1Vr>:sK47 advance 放贷款项；垫付款项；预支款项；预付款项
$R DlM advance account 暂支帐目；预付款帐户
"B'c;0 @q advance compensation 预付补偿金
r<!hEWO>v advance from shareholder 股东垫款
;nSF\X(;{ advance pending reimbursement 预支以待日后付还
}
=OE.cf@ advanced economy 先进经济体系
[8T{=+k advancement 预付；预付财产
*}2 L4] advances warrant 垫款令
K q[4I[+R advancing 贷出
=p+n(C/ adverse balance 逆差
\'~
E%=Q adverse exchange 逆汇
*RkUF!)( advertisement addressed to shareholders 在报章刊登的致股东通告
8" %Es advice for collection 托收通知书
pU_3Z3C eE advice of drawing 提款通知书；汇票通知书
7y$\|WG?!r advice of payment 付款通知
hs7!S+[.$$ Advisory Committee [Securities and Futures Commission]
^PEw #.WG 谘询委员会〔证券及期货事务监察委员会〕
44KoOY_ Advisory Committee on Diversification 经济多元化谘询委员会
G*IP?c>= affidavit 誓章；遗产申报誓章
exq5Z c% affidavit of no receipt 述明无收款的誓章
6R45+<. affiliate 联号；联营公司；附属公司
{+9RJmZg affiliated company 附属公司；联号；联营公司
i~h@}0WR" affirmation [estate duty] 非宗教式宣誓〔遗产税〕
y#'hOSR2 affordability 负担能力
1AAyzAP9` African Development Bank [AfDB] 非洲开发银行
vM/*S
6[ after-acquired property 事后取得的财产
GK/Po51 after-hours dealing 市后交易
T-N>w;P after-tax profit 税后盈利；税后利润；税后溢利
u"h/ERCa agency agreement 代理协议
%:aXEjm@ agency expenses 代理机构的开支
0O"W0s"T# agency fee 代理费
X,Na4~JO ( Agency Law 《代理法》
<>6j>w_| agent 代理人；承销人
>._d2.Q' agent of company 公司代理人
c'2/ C5 agent's fee 代理人费；经纪费
.D W>c}1 aggregate 总计；总数；总体数字
v@zi?D K aggregate amount 总款额；总额
? Ek)" l aggregate assets and liabilities 总体资产与负债
x*Z'i<;B aggregate at constant price 按固定价格计算的总体数字
%mC@} aggregate demand 总需求
J Y aggregate gross position 总持仓量
`=Ip>7T& aggregate limit 总限额
tLu&3< % aggregate of salaries tax 合计薪俸税
f30 J8n"k aggregate performance 总体表现；总体业绩
G[KjK$.Ts? aggregate supply 总体供应
=muQ7l:( aggregate surplus 总盈余
vh\ i ^ aggregate total 整体总额
a/ A c^!( aggregate value 总值；合计价值
R&|.Lvmc/ aggregated basis 合计基准
G|,&V0* aggregated net chargeable income 合计应课税入息实额
>W> rhxU aggregation 合并计算；合计；总和
uZ?P{E,K aggregation of incomes of husband and wife 夫妇入息合并计算
W_B=}lP@x aggregation of property 财产的总和
r~,y3L6ic agio 差价；贴水
AQZ<,TE0, 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》
jf3Zy :*K Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
4|PWR_x 《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》
\dHqCQ Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
t/[lA=0 )2 《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》
yv-R<c!' Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
e bze_: 《香港政府和大韩民国政府关于相互促进和保护投资协定》
+iC:/CJL agreement for a settlement 授产协议
}T[ @G 6# agreement for assignment 转让协议
kx&JY9(&# agreement for sale 售卖协议；买卖协议
ins(RWO agreement for sale and purchase 买卖协议
_%Z.Re agreement for the payment of interest 支付利息协议
9\ "\7S/Z agreement for the repayment of money 还款协议
]0D- g2!|A agreement of reinsurance 再保险协议
^t'mW;C$4 Agricultural Bank of China 中国农业银行
x;[ . ZzQ air passenger departure tax 飞机乘客离境税
vYRY?~8 C Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
EA~xxKq airport tax 机场税
f AJyD`]Z alcohol duty 酒精税
+Q+O$-a < alienation 让与；让渡；转让
P8m0]T.&x alimony 生活费；赡养费
i\CA6I All Ordinaries Index [AOI] 所有普通股指数
wm@j(h4 all risks 全险；综合险
LtB5;ByeQ0 All Sales Record for Stock Market 《股票市场成交报告》
,g? ny<#o Allied Capital Resources Limited 新联财务有限公司
$^Xxn.B9 all-items index [Consumer Price Index] 总指数〔消费物价指数〕
}) O S2F allocation letter 拨款信件
M !6Fnj allocation of fund 分配款项；预留款项
Q+1ot,R allocation of profit 利润分配；溢利分配
br=e+]C Y) allocation warrant 拨款令
=OK#5r[UV allotment 分配；配股
!EIH"`>! allotment notice 股份配售通知；配股通知
<~m qb=qA$ allotment of shares 股份分配
&m-- } allowable 可获宽免；免税的
[6TI_U ~ allowable business loss 可扣除的营业亏损
"\*)KH` C allowable expenses 可扣税的支出
| va@&;#wf allowance 免税额；津贴；备抵；准备金
)#AYb allowance for debts 债项的免税额
jN+`V)p allowance for depreciation by wear and tear 耗损折旧免税额
).kU7;0 allowance for funeral expenses 殡殓费的免税额
=\]gL%N-| allowance for inflation 为通货膨胀而预留的款项；通胀准备金
-= l m`X<: allowance for repairs and outgoings 修葺及支出方面的免税额
`&NFl'l1C allowance to debtor 给债务人的津贴
v .W! alteration of capital 资本更改
"5eD
>! alternate trustee 候补受托人
lB27Z} amalgamation 合并
=+X*$'<J ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
wA{) 9. ambit of charges 征税范围；收费范围
6teu_FS amended valuation 经修订的估值
q t OuA American Commodities Exchange 美国商品交易所
6Y [&1c8 American Express Bank Limited 美国运通银行
DSs/D1mj&
American Stock Exchange 美国证券交易所
\zJ^XpC amortization 摊销
rX$-K\4W amount due from banks 存放银行同业的款项
Ak W,Fp1e amount due from banks abroad 存放海外银行同业的款项
xd3mAf amount due from holding companies 控股公司欠款
F-@y H amount due from local banks 存放本港银行同业的款项
w8D8\`i!" amount due to banks 银行同业的存款
& K]|{1+ amount due to banks abroad 海外银行同业的存款
X:Y1g)|K amount due to holding companies 控股公司存款
`_vPElQXZ# amount due to local banks 本港银行同业的存款
Vc'p+e|( amount due to outport banks 外埠银行同业的存款
[%>*P~6nK amount for note issue 发行纸币的款额
{Q/@ Y.~< amount of bond 担保契据的款额
f@Mku0VT
amount of consideration 代价款额
CH+%q+I amount of contribution 供款数额
;2h"YU- b amount of indebtedness 负债款额
07^.Z[(pCt amount of principal of the loan 贷款本金额
Mxz
X@GBX amount of rates chargeable 应征差饷数额
"Io-%S u+ amount of share capital 股本额
(a!E3y5, amount of sums assured 承保款额
QPVr:+\B{ amount of variation 变动幅度
J>dj] 1I amount of vote 拨款数额
z*nztvY@e amount payable 应付款额
|QzJHP @ amount receivable 应收款额
akw:3 +` Amsterdam Stock Exchange 阿姆斯特丹证券交易所
\yymp70w analysis 分析
F-Z>WC{+ ancillary risk 附属风险
y%--/; annual account 周年帐目；周年帐目报表；年度决算；年结
@lB1t=
D annual accounting date 年结日期
Nt+ UL/1] annual allowance 每年免税额；年积金；年度津贴；年津
R7Tl 1!,h annual balance 年度余额
fo}@B &=4 annual disposable income 每年可动用收入
#O^zA`D annual estimates 周年预算
.f!'> _ annual fee 年费
FIn )O-< annual general meeting 周年大会
k'$7RjCu annual growth rate 年增率；每年增长率
PmId #2f annual long-term supplement 长期个案每年补助金
^umHuAAE annual pensionable emolument 可供计算退休金的年薪
\mN?5QCcE annual report 年报
d{!zJ+n Annual Report on the Consumer Price Index 《消费物价指数年报》
5NSXSR9c annual return 周年报表；周年申报表；每年报税表格
UL7%6v{'* Annual Return Rules 《周年报表规则》
]H:K $nmX annual review of consumer prices 每年消费物价回顾
@Ng q+uXm annual roll-forward basis 逐年延展方式
+&AU&2As annual salary 年薪
kGq<Zmy | annual statement 年度报表；年度决算表
t[%=[pJHW Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
YS"76FJ annuitant 年金受益人
n O}x,sG2' annuity 年金
x^F2Ywp% annuity contract 年金合约
nDC5/xB
annuity on human life 人寿年金
HSl$ U0 antecedent debt 先前的债项
uuh vd h= ante-dated cheque 倒填日期支票
N_!Zn"J anticipated expenditure 预期开支
9]8M {L anticipated net profit 预期纯利
WY ~}sE anticipated revenue 预期收入
yC =vTzzp anti-inflation measure 反通货膨胀措施
7L:R&W6 anti-inflationary stance 反通货膨胀立场
qf] OSd apparent deficit 表面赤字
Q ^V`%+ apparent financial solvency 表面偿债能力
VA' < apparent partner 表面合伙人
48%a${Nvvj application for personal assessment 个人入息课税申请书
~pSD| WX application of fund 资金应用
Tf[-8H< application to release as liquidator and to destruct the books of accounts and documents
.Lu=16 申请免除清盘人职务及毁灭帐簿与文件
S+OI?QS appointed actuary 委任精算师
zck |jhJ6 appointed auditor 委任核数师；委任审计师
u& I ~%s appointed trustee 委任的受托人
~KfjT
p# appointer 委任人
vrW9<{ apportioned pro rata 按比例分摊
s _h < apportionment 分配；分摊
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Lz Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
Y.* lO apportionment formula 分摊方程式
E[Io8|QA apportionment of estate duty 遗产税的分摊
\&qVr1| appraisal 估价；评估
0_y%Qj^e appreciable growth 可观增长
c!\y\r appreciable impact 显着影响
s3kEux^ appreciable increase 可观增长
$ .Z2Rdlv( appreciation 增值；升值
;<X3AhF appreciation against other currencies 相对其他货币升值
ujWHO$uz! appreciation of the exchange value of Hong Kong dollar 港元汇值上升
Q6 W)rJ[| appreciation tax 增值税
`oz7Q( ` appropriation 拨款；拨用；拨付
FW.dHvNX appropriation account 拨款帐目
QBn>@jq Appropriation Bill 拨款法案
o%9>elOju appropriation-in-aid system 补助拨款办法
?RzT0HRd approved assets 核准资产
] D-48o0 approved basket stock 认可一篮子证券
E;d 5$ approved budget 核准预算
\+~4t approved charitable donation 认可慈善捐款
I2Dm M"-| approved charitable institution 认可慈善机构
TgB;R5 approved currency 核准货币；认可货币
n)7icSc approved estimates 核准预算
d,+n,;6Cf approved estimates of expenditure 核准开支预算
\mu9ikZ< approved overseas insurer 核准海外保险人
hCvn(f approved overseas trust company 核准海外信托公司
9f6TFdUi"y approved pooled investment fund 核准汇集投资基金
_~(Xd@c( approved provident fund scheme 认可公积金计划
@YB\ PV hW approved provision 核准拨款
+?:V\niQI approved redeemable share 核准可赎回股份
l >(G3l Iw approved regional stock 认可地区性证券
B;~agr approved retirement scheme 认可退休金计划
D5m\u$~V approved subordinated loan 核准附属贷款
td&l T(7 arbitrage 套戥；套汇；套利
'> Q$5R1 arbitrageur 套戥者；套汇者
.>'Z9.Xnk arbitrary amount 临时款项
dJ^`9W arrangement 措施；安排；协定
;2|H6IN" arrears 欠款
.am*d|&+G arrears of pay 欠付薪酬
,h._iO)I^ arrears of revenue 逾期未收税款；逾期未收的帐项
*n'x S L articles of association 组织章程；组织细则；组织章程细则
qi2dTB Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
Q8q_w2s, ascertainment of profit 确定利润
zNf5OItx "Asia Clear" “亚洲结算系统”
*]6dV ' Asia Commercial Bank Ltd. 亚洲商业银行有限公司
^e,RM_. Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
s- V$N Asian Development Fund [ADF] 亚洲发展基金
lp U tNy Asian dollar bond 亚洲美元债券
;LE
@Ezx Asian dollar market 亚洲美元市场
3T/j5m}+! Asian dollar rate 亚洲美元利率
i=oa "^ c4 Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
`C?OAR44 Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
\pGO}{3 e* asked price 沽盘；喊价；索价；卖方报价
uCfp+ assessable income 应评税入息
;/T-rVND assessable loss 应评税亏损
,-Nk-g assessable profit 应评税利润
AyO|9!F@A assessable value 应评税值
_[o^23Hj assessed profit 估定利润
Ig KAD#2a assessed value 经评估价值
h,'+w assessment 评税；评定；估价；评税单
@EZONKT assessment number 评税编号；估价编号
CM1a<bV< assessment of additional tax 补加税评税
J"%}t\Q assessment of performance 业绩评估；实绩评价
'e64%t Assessor 评税主任
~(/HgFLLu asset price bubbles 资产价格泡沫
D s_
"m, asset-backed securities 具资产保证的证券
tlgvBRH > assets accretion 资产增值
"'B%.a#k assets and liabilities 资产与负债
Sg>0P*K@ assets betterment statement 资产递增表；资产改进表
kG$ 8E assets lending 实物放款；有抵押贷款
=+S3S{\CK assets of the company passing on the death 死者去世时转移的公司资产
. b oizW1+ assets pledged as security for liabilities 用作负债抵押的资产
o~&!M_ED assets portfolio 资产投资组合
3&fF Iab9 assets price 资产价格
/*^|5>-`i1 assets quality 资产质素
)N 6[rw< assets realization 资产变现
a&"*UJk<? assets refinancing arrangement 资产再集资安排
"@w%TcA assets securitization 资产证券化
qjzW9yV+ assets situated outside Hong Kong 在香港以外地方的资产
wP0+X v, assets stripping 削减资产；拆卖资产
:&)/v q assets value 资产值
ld}$Tsy0 assignee 承让人
A i){,nh`0 assignment 转让；转让书；转让契
>wO$Vu
`t assignment of interest 权益转让
8I 0T u assignment of letters patent and trade mark 专利证书及商标转让
oK:P@V6! assignment of property 物业转让；物业转让书
%H@76NvEz assignment right 转让权
E2H<{Q
assignor 转让人
WcO ,4: associate 有联系的人；有关连人士；相联者；合伙人；联系人
X\2hKUkT Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
ko2j|*D6@~ associate member 附属会员
]=VS~azZ5 associated body corporate 相联法人团体
eSNSnh]' associated company 相联公司；联属公司
M2Fj)w2 associated corporation 相联法团
M.N~fSJ Association of Chartered Certified Accountants [ACCA] [United Kingdom]
S} Cp&}G{P 公认会计师公会〔英国〕
R 0HVLQI Association of Futures Exchange Brokers 香港期货经纪协会
X/K)kIi Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
'Sy *'& association of underwriters 承保人组织
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}Y assumption of control 接管
I''R\B p assurance 担保；保险；转易；转易书
tlL n assurance of interest 权益的转易
)z235}P
at 19XX price 按一九ＸＸ年价格计算
33'lZ ubV at a discount 按赔价计算；按贴水价格计算；打折扣
D#Yx,`Ui at a premium 按溢价计算；按升水价格计算
Ij}F<ZgZG at call 通知付款；按通知
t`YZ)>Ws at constant market price 按固定市价计算
aC~n :0 v at constant price 按固定价格计算
* 8.@aX3 at cost 按成本计算
]_: TrH at current market price 按当时市价计算；按现时市价计算
uoY`qF.` at current price 按当时价格计算；按现时价格计算
_pko]F|() at factor cost 按要素成本计算；按生产要素成本计算
{hRie+ at money-of-the-day price 按付款当日价格计算
o?mXxL) at or better 按指定或较佳价位〔买卖指令〕
Dnm.!L8 at par 按面值计算；平价
:@%-f:iDj at sight 见票即付
L@n6N|[_ at the close 按收市盘
(S)E |;f%C at the opening 按开市盘
A :bPIXb attestation 见证；见证条款
R =9~*9 at-the-money option 平价期权
u@_!mjXQ attorney 受权人；受托代表人
t_>bTcsU attornment 新拥有人承认书
O< tnM<"( attributable profit 可归属利润
1m<?Q&|m$ attributable share value 可归属股份价值
yC 7Vb
P Auckland Stock Exchange 奥克兰证券交易所
QK!:q{ auction 拍卖
lA n+gDP auctioneer 拍卖商
_p J_V>l audit 审计；核数
ca/o#9:N`: Audit Commission 审计署
hQ}7Z&O Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
SAG` ^t 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〕
K+@eH#Cv,( audit review 帐目审查
tdnXPxn[ Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
2iPmCG audited account 审计帐目；经审计的帐目
yOUX E>- audited annual account 经审计的周年帐目
(ND5CKCR^ audited balance sheet 经审计的资产负债表
e4=FU&RpNH auditor 核数师；核数主任；审计师
>PJtG] D
auditor's certificate 核数师证明书；审计师证明书
{#1j" auditor's report 核数师报告；审计师报告
2'<=H76 Aussie bond 澳元债券
H/Ec^Lc+_ austerity budget 紧缩预算
Bq~hV;9nf Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
`!omzE*bk5 Australia All Ordinaries Index 澳洲所有普通股票指数
{nQ)4.e6 Australian Dollar [AUD] 澳元
S}w.#ty En Australian Options Market 澳大利亚期权市场
@bW[J Australian Securities Commission 澳洲证券事务监察委员会
X(y Australian Society of Certified Practising Accountants 澳洲执业会计师公会
YF! &*6m Australian Stock Exchange 澳大利亚证券交易所
JU'WiR
bcb Austrian Schilling [ATS] 奥地利先令
/ }nrF4S authentication 认证；鉴证
_D>as\dP authority to purchase 委托购买证；委购书
@UpC{M--Wr authorization 认可；核准；授权；授权书
h-La'}>? authorization by direction 指示授权
^s2m\Q( authorization by instruction 指令授权
k~1j/VHv authorization by warrant 令状授权
[EmOA.6 authorization of unit trust 单位信托的认可
1J-Qh<Q authorized agent 指定代理人
2fzKdkJhe authorized capital 法定资本
%R5Com authorized clerk 出市员
nrTv=*tDj authorized dealer 认可交易商
WXLe,7y authorized financial institution 认可财务机构
&R'w-0k_ authorized fund 认可基金
bvip bf[m< authorized fund house 获授权的基金公司；认可基金公司
$AA~]'O>6: authorized institution 认可机构
vQK n= authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
-7I1Lh#M authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
s-C!uq authorized insurer 获授权保险人；获认可承保人
llHc= &y# authorized investment 特准投资项目
,C{^`Bk-W authorized person 获授权人
~*7 O(8 authorized representative 获授权代表
I%}L@fZ authorized share capital 法定股本
<H5n>3#pH automated quotation system 自动报价系统
(ve+,H6w\ Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
Qj
6gg 自动交易系统〔香港期货交易所有限公司〕
NZo<IKD$ automatic adjustment mechanism 自动调整机制
_{6,.TN automatic adjustment system 自动调整系统
&GdL 9!hH Automatic Clearing House 自动票据交换所
p-5P as automatic exchange rates accumulation system 自动化汇率累集系统
2Vp>" Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
(TEo_BW|+ automatic teller machine [ATM] 自动柜员机
T&1-eq >l autopay 自动转帐
F2IC$: e
M available assets 可用资产
CN.6E<9'kK available fiscal reserve 现存财政储备
%{R _^Y8t available profit 可用利润
XVQL. A7 Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
{
EA2 average 平均；平均数；海损
2B HKS-J* average basic salary 平均基本薪金
E fKM*;A average consumer expenditure 平均消费开支；一般消费开支
"A%MVym." average cost 平均成本
7dSh3f! average cost of land production 增辟土地平均成本
9c#lLKrzG average daily turnover 平均每日成交额
c}\
' x5:o average daily wage rate 平均每日工资率
jEUx
q%BH average expenditure pattern 平均开支模式
<z^SZ~G average growth rate 平均增长率
+.w[6 average net fixed assets 固定资产平均净值
hzaU8kb average of relatives 相对价格平均数
A&N$tH average price 平均价格
%fHH {60 average propensity to consume 平均消费倾向；一般消费倾向
('=Z }~ average propensity to save 平均储蓄倾向；一般储蓄倾向
SijtTY#r average rate 平均率
I$n+DwKcN average revenue 平均收入；平均收益
<z,+Eg average stock 平均库存；平均存货
eaEbH2J average yearly rent 平均年租
d>Un J)V} avoidance of double taxation 避免双重课税
cI5N"U@yN avoidance of tax 避税
