A:
.m.Ga|; A share Ａ股；甲类股份
db @^CS[P abatement of tax 减税；减扣免税额
^]Q.V ABN AMRO Bank N.V. 荷兰银行
%<8r`BMo above-the-line expenditure 线上项目支出；经常预算支出
WJ^]mpH9 above-the-line receipt 线上项目收入；经常预算收入
EMpq+LrN ABSA Asia Limited 南非联合亚洲有限公司
2:<H)o B absolute change 绝对数值变更
JeF$ W!!{ absolute expenditure 实际开支
h!Y##_&&4 absolute guideline figure 绝对准则数字
3i\Np = absolute interest 绝对权益
|kD69
}sG absolute order of discharge 绝对破产解除令
3Pp+>{2_? absolute profit margin 绝对利润幅度
Wf-XH |j[ absolute value 实值；绝对值
\.>7w 1p absolutely vested interest 绝对既得权益
zF|c3ap absorbed cost 已吸收成本；已分摊成本
CH q5KB98+ absorption 吸收；分摊；合并
E~VV19Bv]/ absorption rate 吸收率；摊配率；分摊率
*rB@[ (/ ACB Finance Limited 亚洲商业财务有限公司
!yr4B "kz acceptable form of reciprocity 合理的互惠条件
f'*/IG acceptable rate 适当利率；适当汇率
P1)87P acceptance agreement 承兑协议
`P <#kt acceptance for honour 参加承兑
tx)$4 v acceptor 承兑人；接受人；受票人
ya[f? 0b0 acceptor for honour 参加承兑人
7{7Y[F0 accident insurance 意外保险
9E Y`j,{4 Accident Insurance Association of Hong Kong 香港意外保险公会
3177 R>0 accident insurance scheme 意外保险计划
j-VwY/X accident year basis 意外年度基准
UZ "!lpg accommodation 通融；贷款
:X:s'I4J
D accommodation bill 通融票据；空头票据
K;w2qc.+ accommodation party 汇票代发人
@/: 7G. account balance 帐户余额；帐户结余
/t ! 5||G account book 帐簿
An ^)K account collected in advance 预收款项
unKl5A[h account current book 往来帐簿
!\'H{,G account of after-acquired property 事后取得的财产报告
%3AE 2" account of defaulter 拖欠帐目
pvb&vtp account payable 应付帐款
1.PN_9% account payee only [A/C payee only] 只可转帐；存入收款人帐户
?\(qA+iP0 account receivable 应收帐款
m*YfbOhs # account receivable report 应收帐款报表
,k*%=TF7N account statement 结单；帐单；会计财务报表
FBvh7D.hV account title 帐户名称；会计科目
*$`N5;7'` accountant's report 会计师报告
ZJm$7T)V Accountant's Report Rules 会计师报告规则
wLb:FB2 accounting and auditing procedure 会计与审计程序；会计与核数程序
4jGN:*kZ Accounting Arrangements 《会计安排》
Dr[;\/|# accounting basis 会计基础
5#s],h accounting by Official Receiver 破产管理署署长呈交的帐目
Ab>Kf r# Accounting Circular 《会计通告》
]mz '(t accounting class 会计类别
qkz|r?R) accounting date 记帐日期；会计结算日期
/y|Z AN accounting for money 款项核算
7U?#Xi5 Accounting Officer 会计主任
.p> ".q
I accounting period 会计报告期；会计期
iOSt=-p accounting policy 会计政策；会计方针
gs=ok8w accounting practice 会计惯例
"C (yuVK1G accounting principle 会计准则
>Vg [ A accounting record 会计记录
fM|s,'Q1x accounting report 会计报告
7a^D[f0V Accounting Services Branch [Treasury] 会计事务部〔库务署〕
` M{Ne:J Accounting Society of China 中国会计学会
t\ 'M B accounting statement 会计报表
[@JK|50|K accounting system 会计制度；会计系统
pKGhNIj$ accounting transaction 会计事项；帐务交易
O[{/P:a accounting treatment 会计处理
&/-MUKN accounting year 会计年度
t;/uRN*. accretion 增值；添加
KLj=M;$:K accrual 应计项目；应累算数目
jSH.e? accrual basis 应计制；权责发生制
wa{!%qu5.R accrual basis accounting 应计制会计；权责发生制会计
+a%D+ accrue 应累算；应计
{MyI3 mvA accrued benefit 应累算利益
I/!AjB8W4 accrued charges 应计费用
6 0 cQ3.e accrued cumulative preference share dividend 应累算的累积优先股股息
f F)M'C accrued expenses 应累算费用
UL BEe@ s accrued interest payable 应付利息；应计未付利息
=wW M\f`= accrued interest receivable 应收利息；应计未收利息
|=0w_)Fa] accrued right 累算权益
</@5>hx/ accruing profit 应累算的利润
K f}*Ij accumulated fiscal reserve 累积财政储备
43-Bx`6\ accumulated profit 累积利润；滚存溢利
Bg[yn<)
] accumulated reserve 累积储备
$Dx*[.M3> accumulation of surplus income 累积收益盈余
b/ Ma,} acquired assets 既得资产
z wRF-{s acquisition 收购；购置；取得
8 hhMuh acquisition cost 购置成本
&B NlMF acquisition expenses 购置费用
sD2,!/' acquisition of 100% interest 收购全部股权
v\MQ?VC acquisition of control 取得控制权
NZ&ZK@h}. acquisition of fixed assets 购置固定资产
ao=e{R) acquisition of shell “买壳”
x?lRObHK acquisition price 收购价
`LLmdm 6i act of God 天灾
_| cSXZ| acting partner 执事合伙人
TQ:5@1aT active market 买卖活跃的市场；交投畅旺的市场；旺市
%3"3V1 active partner 积极参与的合伙人
8 5)C7tJ-g active trading 交投活跃
F$jy~W_ actual circulation 实际流通
}{j@q~w>$ actual cost 实际成本
Mis B&Ok`k actual expenditure 实际开支；实际支出
nTGZ2C)c<' actual income 实际入息；实际收入；实际收益
DpeJ x actual market 现货市场
rXT? w]4 actual price 现货价；实际价格
y N9~/g actual profit 实际利润
MRK=\qjD
actual quotation 实盘；实际价位；实际报价
upk+L^ actual year basis 按实际年度计算
FN<>L0 actuals 实货
/W-ges actuarial investigation 精算调查
j ~V $q/7S actuarial principle 精算原则
l2 YClK actuarial report 精算师报告
@mv
G=: k Actuarial Society of Hong Kong 香港精算学会
kksffzG actuarial valuation 精算师估值
[! wJIy?, actuary 精算师
iY?#R& ad referendum agreement 暂定协议；有待覆核的协定
_&U#*g ad valorem duty 从价税；按值征税
9-q> W ad valorem duty system 从价税制
d$x vEm ad valorem fee 从价费
[tJn! cMs ad valorem tariff 从价关税
tU2#Z= a additional allowance 额外免税额
'J-a2oiM( additional amount for unexpired risk 未过期风险的额外款额
m;hp1VO) additional assessable profit 补加应评税利润
&+A 78I additional assessment 补加评税
ks6iy}f7 additional commitment 额外承担
n1JV)4Mv additional commitment vote 额外承担拨款
+se OoTKR additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
MBw;+'93qf additional dependent parent allowance 供养父母额外免税额
vu.?@k@ additional provision 额外拨款
V*fv>f:Yv additional stamp duty 附加印花税
.w@B )f* additional tax 补加税罚款；补加税款
+Ek1~ i. Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
9W]OtS G adjudged bankrupt 被裁定破产
1n}#54 adjudicated bankrupt 裁定破产人
8>
$=p4bf adjudication fee 裁定费；评定印花税额手续费；评估契据费
(n: A` ] adjudication of bankruptcy 裁定破产；宣告破产
XNfl adjudication of insolvency 裁定无力偿还债务
_'1 ]CoR adjusted actual 经调整的实数；调整后的实数
9ZU^([@D adjusted current assets 经调整的流动资产；调整后的流动资产
f=Pn,.>tIz adjusted figure 经调整的数字；调整后的数额
_ deEs5i adjusted liabilities 经调整的负债；调整后的负债
X$1YvYsID adjusted loss 经调整的亏损；调整后的亏损
~|Ln9f-g 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
, .~ k adjusted profit 经调整的利润；调整后的利润
pjTJZhT2 I adjusted surplus 经调整的盈余额；调整后的盈余额
gp{C89g P adjusted value 经调整的价值；调整后的价值
Sia W; ks adjustment 调整；修订；理算〔保险〕
/5 "T46jD adjustment centre 调剂中心
$ (xdF adjustment lag 调整过程的时间差距；调整时差
1 n&% L8] adjustment mechanism 调整机制
Sw"h!\c` adjustment of loss 亏损调整
P(2OTfGGx adjustment process 调整过程；调整程序
ezY^T adjustment range 调整幅度
RPf <- J:t administered exchange rate 受管制汇率
);JWrkpz Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
kSc~gJrne administration expenses 行政费用
x3`JC&hF,q administration fee 手续费；行政费
%kop's&?C administration in bankruptcy 破产管理
ok:L]8UN 3 administration order 遗产管理令
z,E` +a; administrator 管理人；遗产管理人
3 )#Nc| administrator of the estate 遗产管理人
#}@8(>T admission of debt 债项承认书
8q{|nH admission of proof 接纳债权证明
tu$rVwgM advance 放贷款项；垫付款项；预支款项；预付款项
DUl+Jqn4B advance account 暂支帐目；预付款帐户
[wm0a4fg advance compensation 预付补偿金
ik/
X!YTu* advance from shareholder 股东垫款
NziCN *6 advance pending reimbursement 预支以待日后付还
3imsIBr advanced economy 先进经济体系
X<C f y advancement 预付；预付财产
s !2Iui
@
advances warrant 垫款令
SJh~4R\ advancing 贷出
Hd\ oV^ >
adverse balance 逆差
qwJp &6 adverse exchange 逆汇
UjoA$A!Od; advertisement addressed to shareholders 在报章刊登的致股东通告
(BxmV1 advice for collection 托收通知书
G'}N ?8s1 advice of drawing 提款通知书；汇票通知书
dL 'oKh, advice of payment 付款通知
|?{V-L Advisory Committee [Securities and Futures Commission]
d_pIB@J 谘询委员会〔证券及期货事务监察委员会〕
.*9u_2< Advisory Committee on Diversification 经济多元化谘询委员会
,"gPd!HD ( affidavit 誓章；遗产申报誓章
eIF6f&
F affidavit of no receipt 述明无收款的誓章
>lQa"F= affiliate 联号；联营公司；附属公司
D]*|Zmr+} affiliated company 附属公司；联号；联营公司
}i^|.VZZ affirmation [estate duty] 非宗教式宣誓〔遗产税〕
VY8cy2 affordability 负担能力
Cm% I/4 African Development Bank [AfDB] 非洲开发银行
]> Z9K@ after-acquired property 事后取得的财产
||wi4T P after-hours dealing 市后交易
BLaNS4e after-tax profit 税后盈利；税后利润；税后溢利
n-jP b064 agency agreement 代理协议
,vf#e= Z agency expenses 代理机构的开支
/J_ ],KdU agency fee 代理费
zT6nC 5E Agency Law 《代理法》
C,eP!_O agent 代理人；承销人
nr
-< m Q agent of company 公司代理人
!DSm[Z1 agent's fee 代理人费；经纪费
S#8)N` aggregate 总计；总数；总体数字
D QxuV1 aggregate amount 总款额；总额
- QY<o| aggregate assets and liabilities 总体资产与负债
W]7<PL*u aggregate at constant price 按固定价格计算的总体数字
i \/'w] aggregate demand 总需求
zz( |V aggregate gross position 总持仓量
RnRUJNlaG aggregate limit 总限额
ak|
VnNa] aggregate of salaries tax 合计薪俸税
K/N{F\ aggregate performance 总体表现；总体业绩
=:w,wI. aggregate supply 总体供应
F _R\ aggregate surplus 总盈余
i6n,N)%H aggregate total 整体总额
j|Vl\Z&o) aggregate value 总值；合计价值
"h[)5V{ aggregated basis 合计基准
1`L.$T,1! aggregated net chargeable income 合计应课税入息实额
$"|r7n5[ aggregation 合并计算；合计；总和
m^qFaf)6 aggregation of incomes of husband and wife 夫妇入息合并计算
K`9~#Zx$ aggregation of property 财产的总和
=_C&lc" agio 差价；贴水
4D<C;>*/b 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》
O<L=N- Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
U*Y]c ohh 《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》
2/V%jS[4#y Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
*aM 7d>nG5 《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》
Zv9JkY=+@ Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
9XDSL[[ 《香港政府和大韩民国政府关于相互促进和保护投资协定》
@M<qz\
[ agreement for a settlement 授产协议
=6:9y}~ agreement for assignment 转让协议
Ym\<@[3+! agreement for sale 售卖协议；买卖协议
!\1)?&y9j agreement for sale and purchase 买卖协议
2[pOGc$ agreement for the payment of interest 支付利息协议
2>k*9kyp agreement for the repayment of money 还款协议
25vjn 1$sW agreement of reinsurance 再保险协议
98 5h]KQ Agricultural Bank of China 中国农业银行
v .C air passenger departure tax 飞机乘客离境税
RDHK'PGA Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
H{5,
-x airport tax 机场税
<2 [vR|Q* alcohol duty 酒精税
obF|;fwPnR alienation 让与；让渡；转让
A~nqSe alimony 生活费；赡养费
:P2!& W All Ordinaries Index [AOI] 所有普通股指数
< ^5$))r all risks 全险；综合险
p\;8?x All Sales Record for Stock Market 《股票市场成交报告》
3]JJCaf Allied Capital Resources Limited 新联财务有限公司
."BXA8c;A all-items index [Consumer Price Index] 总指数〔消费物价指数〕
j uF=ZW%i allocation letter 拨款信件
5&EBU l} allocation of fund 分配款项；预留款项
d-Z2-89K allocation of profit 利润分配；溢利分配
+VW8{=$ allocation warrant 拨款令
j G{?>^ allotment 分配；配股
08 ^f|K allotment notice 股份配售通知；配股通知
`!I/6d?A allotment of shares 股份分配
rBQ< 5. allowable 可获宽免；免税的
U@yhFj_y allowable business loss 可扣除的营业亏损
~%h
)G#N allowable expenses 可扣税的支出
|?^qs nB allowance 免税额；津贴；备抵；准备金
l"d XL"h allowance for debts 债项的免税额
c\rP
-"C allowance for depreciation by wear and tear 耗损折旧免税额
,@;|+C allowance for funeral expenses 殡殓费的免税额
4<UAT|L^` allowance for inflation 为通货膨胀而预留的款项；通胀准备金
qCrp c= allowance for repairs and outgoings 修葺及支出方面的免税额
lv!j allowance to debtor 给债务人的津贴
T>(X`( alteration of capital 资本更改
&)tv4L& alternate trustee 候补受托人
,G VX1B? amalgamation 合并
l%mp49< ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
>S } X)4 ambit of charges 征税范围；收费范围
#Ox@[Z 1I amended valuation 经修订的估值
Pb T2-
F_ American Commodities Exchange 美国商品交易所
$X Uck[ American Express Bank Limited 美国运通银行
V 1d#7rP American Stock Exchange 美国证券交易所
U.~G{H`G,u amortization 摊销
s
Y1 @~ v amount due from banks 存放银行同业的款项
s =jH1^ amount due from banks abroad 存放海外银行同业的款项
Za Y|v- amount due from holding companies 控股公司欠款
9"S iHp\) amount due from local banks 存放本港银行同业的款项
f!YlYk5 amount due to banks 银行同业的存款
&P}t<; amount due to banks abroad 海外银行同业的存款
|+HJ>xA4I amount due to holding companies 控股公司存款
7z3tDE[# amount due to local banks 本港银行同业的存款
_qf~
hhi amount due to outport banks 外埠银行同业的存款
3p HI+a amount for note issue 发行纸币的款额
N3#^Ifn[ amount of bond 担保契据的款额
3D@3jyo: amount of consideration 代价款额
c9jS
!uDMK amount of contribution 供款数额
p JF
9Z amount of indebtedness 负债款额
[75?cQD amount of principal of the loan 贷款本金额
Yh!k uS#< amount of rates chargeable 应征差饷数额
dB#c$1 amount of share capital 股本额
BH}Cx[n? ~ amount of sums assured 承保款额
"eTALRL'o amount of variation 变动幅度
cj GN=|`u amount of vote 拨款数额
%4M,f.[e amount payable 应付款额
5
Slz ^@n amount receivable 应收款额
O[U`(A: Amsterdam Stock Exchange 阿姆斯特丹证券交易所
@.k^ 8hc analysis 分析
X8*~Cf73u ancillary risk 附属风险
F~rl24F annual account 周年帐目；周年帐目报表；年度决算；年结
Y$,~"$su| annual accounting date 年结日期
v36Z*I6)5 annual allowance 每年免税额；年积金；年度津贴；年津
x 4LPrF1 annual balance 年度余额
^ b5+A6? annual disposable income 每年可动用收入
Z5U\>7@&8 annual estimates 周年预算
G^h:#T annual fee 年费
g ^|R;s{ annual general meeting 周年大会
+Z_VF30pa annual growth rate 年增率；每年增长率
alzdYiGf annual long-term supplement 长期个案每年补助金
G~&8/ s annual pensionable emolument 可供计算退休金的年薪
58HAl_8W annual report 年报
=IX-n$d`> Annual Report on the Consumer Price Index 《消费物价指数年报》
J{a9 pr6 annual return 周年报表；周年申报表；每年报税表格
=c,7 uB Annual Return Rules 《周年报表规则》
D{7^y>8_Y- annual review of consumer prices 每年消费物价回顾
*wJz0ex7R/ annual roll-forward basis 逐年延展方式
SnUR?k1 annual salary 年薪
eF7I 5k4 annual statement 年度报表；年度决算表
mc2uI-W 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
E+< GsN] annuitant 年金受益人
_XY(Qd annuity 年金
cQd?,B3#F annuity contract 年金合约
*v8daF annuity on human life 人寿年金
MK
Sw
antecedent debt 先前的债项
lq3D!+ m ante-dated cheque 倒填日期支票
)AcevEHB anticipated expenditure 预期开支
Qp:m=f6@ anticipated net profit 预期纯利
(4q/LuP^d anticipated revenue 预期收入
j$6Q]5KdoS anti-inflation measure 反通货膨胀措施
,2FI?}+R anti-inflationary stance 反通货膨胀立场
t&x\@p9 apparent deficit 表面赤字
=Sr<d|\O apparent financial solvency 表面偿债能力
M(\{U"%@? apparent partner 表面合伙人
6)i>qz). application for personal assessment 个人入息课税申请书
o>+ mw| { application of fund 资金应用
Bnwq!i!M application to release as liquidator and to destruct the books of accounts and documents
JP( tf+ 申请免除清盘人职务及毁灭帐簿与文件
;C1#[U1Uy appointed actuary 委任精算师
RiQg]3o Y appointed auditor 委任核数师；委任审计师
/|&4&$ appointed trustee 委任的受托人
>tMI%r appointer 委任人
<9xr? i= apportioned pro rata 按比例分摊
1Lje.%(E. apportionment 分配；分摊
dS Ty x#o Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
w RK27=\z apportionment formula 分摊方程式
m&q0 _nay apportionment of estate duty 遗产税的分摊
|XNw&X1VF appraisal 估价；评估
47{5{/B- appreciable growth 可观增长
{/5a F_0D. appreciable impact 显着影响
ra ^%_ _N} appreciable increase 可观增长
Ax=)J{4v appreciation 增值；升值
}z9v *C appreciation against other currencies 相对其他货币升值
F+BCz sm7$ appreciation of the exchange value of Hong Kong dollar 港元汇值上升
@}PX:*c appreciation tax 增值税
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8! appropriation 拨款；拨用；拨付
z"Q tP[_m appropriation account 拨款帐目
uxKO" Appropriation Bill 拨款法案
Z'5&N5hx appropriation-in-aid system 补助拨款办法
I!kR:Z approved assets 核准资产
RZnmia approved basket stock 认可一篮子证券
Jwj=a1I 53 approved budget 核准预算
3gJZlH5IR approved charitable donation 认可慈善捐款
bV'r9&[_6 approved charitable institution 认可慈善机构
!RwhVaSh approved currency 核准货币；认可货币
y.8nzlkE{ approved estimates 核准预算
y#`;[! approved estimates of expenditure 核准开支预算
WH7UJ CQ approved overseas insurer 核准海外保险人
{LA?v& b' approved overseas trust company 核准海外信托公司
a!u5 }[{ approved pooled investment fund 核准汇集投资基金
R @ Gll 60 approved provident fund scheme 认可公积金计划
H!"TS-s` approved provision 核准拨款
qZV|}M>P) approved redeemable share 核准可赎回股份
hc0 $mit approved regional stock 认可地区性证券
)ryP K"V approved retirement scheme 认可退休金计划
C}jrx^u> approved subordinated loan 核准附属贷款
#^aa&*<D_ arbitrage 套戥；套汇；套利
b9T6JS j arbitrageur 套戥者；套汇者
DYIp 2-K arbitrary amount 临时款项
hz<TjWXv' arrangement 措施；安排；协定
: #n>Q1}x arrears 欠款
Tw*p^rU arrears of pay 欠付薪酬
{<}Hut:a arrears of revenue 逾期未收税款；逾期未收的帐项
\WdSj articles of association 组织章程；组织细则；组织章程细则
x\:KfYr4Y; Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
br k*; ascertainment of profit 确定利润
~d\V> "Asia Clear" “亚洲结算系统”
1BEc" Asia Commercial Bank Ltd. 亚洲商业银行有限公司
C+`V?r p=s Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
&0G9v Asian Development Fund [ADF] 亚洲发展基金
EX , {1^h Asian dollar bond 亚洲美元债券
-,g.39u Asian dollar market 亚洲美元市场
.YB/7-%M[ Asian dollar rate 亚洲美元利率
.rwW5"RPq Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
Nq9M$Nt] Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
6r@>n_6LY asked price 沽盘；喊价；索价；卖方报价
/ <+`4n assessable income 应评税入息
cAVdH{$" assessable loss 应评税亏损
lMg#zT !? assessable profit 应评税利润
$txF|Fj]^A assessable value 应评税值
uz$p' Q assessed profit 估定利润
^k^? >h assessed value 经评估价值
EDnZ/)6Gg assessment 评税；评定；估价；评税单
fF #Fc&B assessment number 评税编号；估价编号
;GOu'34j assessment of additional tax 补加税评税
[C;Nesl o assessment of performance 业绩评估；实绩评价
XUUP#<,s Assessor 评税主任
BjTgZ98J asset price bubbles 资产价格泡沫
8~RJnwF^ asset-backed securities 具资产保证的证券
H*f2fyC1\ assets accretion 资产增值
/e|qyWs assets and liabilities 资产与负债
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540Lw'A assets betterment statement 资产递增表；资产改进表
${ wp}<u_ assets lending 实物放款；有抵押贷款
RDy&i assets of the company passing on the death 死者去世时转移的公司资产
xA-?pLt "G assets pledged as security for liabilities 用作负债抵押的资产
2_M+o]Z^ assets portfolio 资产投资组合
9O Y ao assets price 资产价格
x 7 i<dg& assets quality 资产质素
]Z85%q^` assets realization 资产变现
@}{uibLD\ assets refinancing arrangement 资产再集资安排
.O#7X assets securitization 资产证券化
ouFKqRs; assets situated outside Hong Kong 在香港以外地方的资产
Hmx.BBz assets stripping 削减资产；拆卖资产
I=P<RG7j) assets value 资产值
dmLx $8 assignee 承让人
!yq 98I' assignment 转让；转让书；转让契
/P]N40_@ assignment of interest 权益转让
CM[83> assignment of letters patent and trade mark 专利证书及商标转让
4"!kCUB assignment of property 物业转让；物业转让书
B J I N assignment right 转让权
2:nI4S assignor 转让人
w5/6+ @} associate 有联系的人；有关连人士；相联者；合伙人；联系人
>w.%KVBJ Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
Z6Kp-z(l3 associate member 附属会员
>*!^pbZfX associated body corporate 相联法人团体
mU]^PC 2[ associated company 相联公司；联属公司
A9"!=/~ associated corporation 相联法团
^\J-LU|"B Association of Chartered Certified Accountants [ACCA] [United Kingdom]
GY0OVAW6'c 公认会计师公会〔英国〕
R2 J A(Hn Association of Futures Exchange Brokers 香港期货经纪协会
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8y,7u) Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
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(G1o' association of underwriters 承保人组织
&0%B3 assumption of control 接管
ORWi+H| assurance 担保；保险；转易；转易书
]A#:Uc5 assurance of interest 权益的转易
MOp "kA at 19XX price 按一九ＸＸ年价格计算
W_ 3B L]^= at a discount 按赔价计算；按贴水价格计算；打折扣
&_hEM~{ at a premium 按溢价计算；按升水价格计算
E_Y!in
70 at call 通知付款；按通知
(FgX9SV]p9 at constant market price 按固定市价计算
MpJ<. |h at constant price 按固定价格计算
,7k1n{C) at cost 按成本计算
aU[!*n 4Ux at current market price 按当时市价计算；按现时市价计算
r w gj] at current price 按当时价格计算；按现时价格计算
+ DE/DR: at factor cost 按要素成本计算；按生产要素成本计算
8xh x*A at money-of-the-day price 按付款当日价格计算
A 2A_F|f at or better 按指定或较佳价位〔买卖指令〕
v.u 5% at par 按面值计算；平价
e+VE FWz at sight 见票即付
fM*?i "j;Y at the close 按收市盘
G8/q&6f_ at the opening 按开市盘
\$ss attestation 见证；见证条款
8_S| 8RW( at-the-money option 平价期权
.j**>&7L attorney 受权人；受托代表人
elp Tak@ attornment 新拥有人承认书
/ _Ku:?{ attributable profit 可归属利润
{{gt>"D, attributable share value 可归属股份价值
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A%v Auckland Stock Exchange 奥克兰证券交易所
FC KyKn auction 拍卖
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+(< auctioneer 拍卖商
gOah5*Lj audit 审计；核数
Vx> Q Audit Commission 审计署
Ip)u6We>I Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
K~S*<? 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〕
*n[B Bz audit review 帐目审查
7^LCP* Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
CQrP%}`r audited account 审计帐目；经审计的帐目
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L>M-D4o audited annual account 经审计的周年帐目
h%4UeL &F audited balance sheet 经审计的资产负债表
;#0$iE auditor 核数师；核数主任；审计师
D. x8=|; auditor's certificate 核数师证明书；审计师证明书
gNA!)}m\ auditor's report 核数师报告；审计师报告
S'NLj( Aussie bond 澳元债券
]I eLKcn austerity budget 紧缩预算
gMkSl8[ Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
UK*v\TMv Australia All Ordinaries Index 澳洲所有普通股票指数
4*5 e0:O Australian Dollar [AUD] 澳元
"Ehh9 m1& Australian Options Market 澳大利亚期权市场
U0{ )goN. Australian Securities Commission 澳洲证券事务监察委员会
%^ nNt:N0 Australian Society of Certified Practising Accountants 澳洲执业会计师公会
\+l_H4\`K Australian Stock Exchange 澳大利亚证券交易所
iDhC_F| Austrian Schilling [ATS] 奥地利先令
DQ c\[Gq& authentication 认证；鉴证
LXhR"PWZM\ authority to purchase 委托购买证；委购书
s@y;b0$gk authorization 认可；核准；授权；授权书
oayu*a. authorization by direction 指示授权
W|uRQA` authorization by instruction 指令授权
uwZ,l-6T authorization by warrant 令状授权
<o*b6 m% authorization of unit trust 单位信托的认可
6-J}ZfGj authorized agent 指定代理人
^Qn:#O9 authorized capital 法定资本
Y%- !%| authorized clerk 出市员
H270)Cwn+ authorized dealer 认可交易商
n~}[/ly authorized financial institution 认可财务机构
k)X\z@I' authorized fund 认可基金
U,61 3G authorized fund house 获授权的基金公司；认可基金公司
nKnrh]hX authorized institution 认可机构
eMmNQRmH authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
#d/T7c# authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
M* Ej*# authorized insurer 获授权保险人；获认可承保人
"+wkr uC authorized investment 特准投资项目
S?C.: authorized person 获授权人
)|k#cT{=M authorized representative 获授权代表
UwF-*(#41 authorized share capital 法定股本
X u HR automated quotation system 自动报价系统
Wi>m}^}9 Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
%N`_g' r! 自动交易系统〔香港期货交易所有限公司〕
z9g6%RbwX automatic adjustment mechanism 自动调整机制
g0}jE%) automatic adjustment system 自动调整系统
{x_cgsn Automatic Clearing House 自动票据交换所
',t*:GBZCf automatic exchange rates accumulation system 自动化汇率累集系统
ZZTf/s* Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
{2D|,yH= automatic teller machine [ATM] 自动柜员机
X# ud5h autopay 自动转帐
v> Kh5H5e~ available assets 可用资产
)cZHBG.0H available fiscal reserve 现存财政储备
pL`Q+}c} available profit 可用利润
-;&I S Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
ZX1 / 6|_ average 平均；平均数；海损
bj6Yz,g F average basic salary 平均基本薪金
}Bsh!3D<. average consumer expenditure 平均消费开支；一般消费开支
lBs-u h average cost 平均成本
X"r.*fb;N average cost of land production 增辟土地平均成本
YZSQOLN{ average daily turnover 平均每日成交额
Ldv,(ZV,< average daily wage rate 平均每日工资率
o$+R average expenditure pattern 平均开支模式
-1v9 average growth rate 平均增长率
r Dlu& average net fixed assets 固定资产平均净值
g}gGm[1SUo average of relatives 相对价格平均数
m{X{h4t average price 平均价格
S<cz2FlV average propensity to consume 平均消费倾向；一般消费倾向
0j6b5<Gpc* average propensity to save 平均储蓄倾向；一般储蓄倾向
#\QW <I#/ average rate 平均率
!k*B-@F average revenue 平均收入；平均收益
_5~|z$GW average stock 平均库存；平均存货
Kl%[f jI) average yearly rent 平均年租
5p S$rf avoidance of double taxation 避免双重课税
pUF JQ* avoidance of tax 避税
