A:
3q$"`w A share Ａ股；甲类股份
De:| T8& abatement of tax 减税；减扣免税额
0X4%Ccs ABN AMRO Bank N.V. 荷兰银行
[<A|\d'x above-the-line expenditure 线上项目支出；经常预算支出
2VA mL7) above-the-line receipt 线上项目收入；经常预算收入
Jhr3[A ABSA Asia Limited 南非联合亚洲有限公司
DH{ ^9HK absolute change 绝对数值变更
ycSC'R absolute expenditure 实际开支
g/e2t=qP absolute guideline figure 绝对准则数字
]='z Y3 absolute interest 绝对权益
tFYo d# absolute order of discharge 绝对破产解除令
Kv>P+I'|r absolute profit margin 绝对利润幅度
@vkO(o absolute value 实值；绝对值
=S}SZYw l absolutely vested interest 绝对既得权益
`l`)Cs;a absorbed cost 已吸收成本；已分摊成本
`\#J&N absorption 吸收；分摊；合并
{G4{4D } absorption rate 吸收率；摊配率；分摊率
yM*f}S/
( ACB Finance Limited 亚洲商业财务有限公司
rIZ^ix-N acceptable form of reciprocity 合理的互惠条件
u8i!Fxu acceptable rate 适当利率；适当汇率
^|ln q .j acceptance agreement 承兑协议
"1%YtV5R{ acceptance for honour 参加承兑
EnnE@BJ" acceptor 承兑人；接受人；受票人
6] 5e(J{Fz acceptor for honour 参加承兑人
YO`V'6\ accident insurance 意外保险
o[E|xw Accident Insurance Association of Hong Kong 香港意外保险公会
6,UW5389 accident insurance scheme 意外保险计划
UU" ' accident year basis 意外年度基准
7xy[; accommodation 通融；贷款
1;N5@0%p accommodation bill 通融票据；空头票据
E [b6k&A accommodation party 汇票代发人
1|/]bffg!c account balance 帐户余额；帐户结余
iF'qaqHWY4 account book 帐簿
t w%z!u[a account collected in advance 预收款项
tg' 2 v/ account current book 往来帐簿
S{F'k;x/ 5 account of after-acquired property 事后取得的财产报告
U%E364;F account of defaulter 拖欠帐目
S K G!DKQ account payable 应付帐款
]pP: account payee only [A/C payee only] 只可转帐；存入收款人帐户
UKBaGX:v account receivable 应收帐款
&5o ln@YL account receivable report 应收帐款报表
!f! HVna account statement 结单；帐单；会计财务报表
N@r`+(_t account title 帐户名称；会计科目
C p.qL accountant's report 会计师报告
y ZR\(\?< Accountant's Report Rules 会计师报告规则
;f +bIYQz accounting and auditing procedure 会计与审计程序；会计与核数程序
Y5?OJO{h" Accounting Arrangements 《会计安排》
El:& accounting basis 会计基础
$ %BNoSK accounting by Official Receiver 破产管理署署长呈交的帐目
EHqcQx`K_ Accounting Circular 《会计通告》
E-J<%+ accounting class 会计类别
pu?D^h9/ accounting date 记帐日期；会计结算日期
^4 ?LQ [t' accounting for money 款项核算
'\I!RAZ Accounting Officer 会计主任
l.`f^K=8 accounting period 会计报告期；会计期
A~MIFr /8 accounting policy 会计政策；会计方针
ym.:I@b?6 accounting practice 会计惯例
TG@ W:>N( accounting principle 会计准则
2UJj Yrm accounting record 会计记录
qrZ*r{3 accounting report 会计报告
>* >}d% Accounting Services Branch [Treasury] 会计事务部〔库务署〕
RDWUy (iX Accounting Society of China 中国会计学会
|v31weD8 accounting statement 会计报表
t1MK5B5jH accounting system 会计制度；会计系统
N#zh$0!8bJ accounting transaction 会计事项；帐务交易
Mi B}10 accounting treatment 会计处理
~gJJ@j 0n accounting year 会计年度
g;G]Xi.B} accretion 增值；添加
Qvl3 =[S accrual 应计项目；应累算数目
\:@y fI@ accrual basis 应计制；权责发生制
8Jb N&C accrual basis accounting 应计制会计；权责发生制会计
T99\R% accrue 应累算；应计
.`Rju|l accrued benefit 应累算利益
nYbI =_- accrued charges 应计费用
<Gkmk?x`A accrued cumulative preference share dividend 应累算的累积优先股股息
z)&ZoSXWc accrued expenses 应累算费用
^7>k:|7-t accrued interest payable 应付利息；应计未付利息
G~N$bF^R) accrued interest receivable 应收利息；应计未收利息
*N!>c&8 accrued right 累算权益
?3| jB?:k accruing profit 应累算的利润
I`
+%ab accumulated fiscal reserve 累积财政储备
qGrUS_~q* accumulated profit 累积利润；滚存溢利
.T|1l$Jn accumulated reserve 累积储备
5`H.{4@ accumulation of surplus income 累积收益盈余
!H/5Ud9 acquired assets 既得资产
_ q<Ke/ acquisition 收购；购置；取得
1'Y7h;\~\ acquisition cost 购置成本
mO(A'p "b acquisition expenses 购置费用
&h_do8R acquisition of 100% interest 收购全部股权
g:]X '%Ub acquisition of control 取得控制权
dD.;P=AP acquisition of fixed assets 购置固定资产
Tj
v)jD acquisition of shell “买壳”
]mSkjK w acquisition price 收购价
t],5{UF act of God 天灾
jNu`umS acting partner 执事合伙人
Lx#CFrLQ* active market 买卖活跃的市场；交投畅旺的市场；旺市
YR/%0^M'0 active partner 积极参与的合伙人
6h%_\I.Z[[ active trading 交投活跃
/_.1f|{B actual circulation 实际流通
?f'iS#XL actual cost 实际成本
I("lG Y actual expenditure 实际开支；实际支出
g ;To}0H actual income 实际入息；实际收入；实际收益
Kdr7JQYzuz actual market 现货市场
Ia!B8$$'RP actual price 现货价；实际价格
ywj'S7~A actual profit 实际利润
Wd <|DmSy actual quotation 实盘；实际价位；实际报价
5,Hj$v7fe actual year basis 按实际年度计算
>IF qwh7b actuals 实货
3:~ *cU actuarial investigation 精算调查
m(o^9R_=^9 actuarial principle 精算原则
"nQ&~KQ actuarial report 精算师报告
0P7sMCY u Actuarial Society of Hong Kong 香港精算学会
)E>nr
Z actuarial valuation 精算师估值
~D1&CT#s actuary 精算师
6Ud6F t6 ad referendum agreement 暂定协议；有待覆核的协定
{$fd?| 9h ad valorem duty 从价税；按值征税
{sb2r%U!+ ad valorem duty system 从价税制
gof'NT\c ad valorem fee 从价费
7x5wT ?2W ad valorem tariff 从价关税
JNk6:j&Pf additional allowance 额外免税额
*iwV B^^$ additional amount for unexpired risk 未过期风险的额外款额
ILyI%DA & additional assessable profit 补加应评税利润
q-|j
= additional assessment 补加评税
=s5g9n+7 additional commitment 额外承担
;VW->i a6 additional commitment vote 额外承担拨款
; V)jC additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
$3c9iVK~_ additional dependent parent allowance 供养父母额外免税额
o7=#ye&P additional provision 额外拨款
aTU[H~dTU additional stamp duty 附加印花税
R?L? 6~/ q additional tax 补加税罚款；补加税款
7+;$_,Xo< Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
fjP(r+[ adjudged bankrupt 被裁定破产
:HW\awv adjudicated bankrupt 裁定破产人
PPMAj@B}V adjudication fee 裁定费；评定印花税额手续费；评估契据费
Wkj0z ]]? adjudication of bankruptcy 裁定破产；宣告破产
x?rn< = adjudication of insolvency 裁定无力偿还债务
2.PZtl adjusted actual 经调整的实数；调整后的实数
OLs<] 0H
adjusted current assets 经调整的流动资产；调整后的流动资产
K);)$ 8K adjusted figure 经调整的数字；调整后的数额
3GVS-? adjusted liabilities 经调整的负债；调整后的负债
yhG%@vS q adjusted loss 经调整的亏损；调整后的亏损
odsLFU( 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
,6 AnuA adjusted profit 经调整的利润；调整后的利润
U *K6FWqiB adjusted surplus 经调整的盈余额；调整后的盈余额
V AnP3: adjusted value 经调整的价值；调整后的价值
-~=?g9fGm6 adjustment 调整；修订；理算〔保险〕
(T 8In adjustment centre 调剂中心
_-c1" Kl adjustment lag 调整过程的时间差距；调整时差
6haw\ * adjustment mechanism 调整机制
Ygs:Ox"[-G adjustment of loss 亏损调整
JcJc&cG adjustment process 调整过程；调整程序
up== g adjustment range 调整幅度
PL|zm5923 administered exchange rate 受管制汇率
&@ [pJ2 Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
nBkzNb{"AZ administration expenses 行政费用
LTlbrB administration fee 手续费；行政费
r<9G}9 administration in bankruptcy 破产管理
8_:j.(n administration order 遗产管理令
Jk >!I\ administrator 管理人；遗产管理人
G<:gNWXd\ administrator of the estate 遗产管理人
`)WC|= w2 admission of debt 债项承认书
M7gb3gw6 admission of proof 接纳债权证明
*F;W 1TF advance 放贷款项；垫付款项；预支款项；预付款项
Gr8%%]1!0 advance account 暂支帐目；预付款帐户
f(UB$^4 advance compensation 预付补偿金
^{ {0ajI9C advance from shareholder 股东垫款
U
ljWBd advance pending reimbursement 预支以待日后付还
"[
#. advanced economy 先进经济体系
cJLAP%.L advancement 预付；预付财产
s8V:;$ ! advances warrant 垫款令
aExt TE advancing 贷出
.NSV %I adverse balance 逆差
G(;R+%pu adverse exchange 逆汇
u8r<B4k advertisement addressed to shareholders 在报章刊登的致股东通告
F_.1^ XM advice for collection 托收通知书
des.TSZ advice of drawing 提款通知书；汇票通知书
0T2^$^g advice of payment 付款通知
*)D$w_06S Advisory Committee [Securities and Futures Commission]
2|\W aH9P 谘询委员会〔证券及期货事务监察委员会〕
:`B70D8ku Advisory Committee on Diversification 经济多元化谘询委员会
^ /ZNdwx affidavit 誓章；遗产申报誓章
t>} (` 0 affidavit of no receipt 述明无收款的誓章
VOGx affiliate 联号；联营公司；附属公司
vw w>] Z} affiliated company 附属公司；联号；联营公司
?<efKs affirmation [estate duty] 非宗教式宣誓〔遗产税〕
-Dy":/Bk affordability 负担能力
+F] =Z African Development Bank [AfDB] 非洲开发银行
BT^HlW< after-acquired property 事后取得的财产
y&L Lx[8 ^ after-hours dealing 市后交易
8e"MP\0V
after-tax profit 税后盈利；税后利润；税后溢利
1YScZ agency agreement 代理协议
Nh[H [1"J agency expenses 代理机构的开支
SQT]' agency fee 代理费
l1%ubu Agency Law 《代理法》
g#l MT% agent 代理人；承销人
kca#ssN agent of company 公司代理人
/*e6(' 9s agent's fee 代理人费；经纪费
%;,4q B
aggregate 总计；总数；总体数字
7* R
%zJ aggregate amount 总款额；总额
YVLK X}$)( aggregate assets and liabilities 总体资产与负债
&fe67#0r) aggregate at constant price 按固定价格计算的总体数字
>XPR)&t aggregate demand 总需求
wnjAiIE5 aggregate gross position 总持仓量
G#YBfPmr aggregate limit 总限额
oS^g "hQ`\ aggregate of salaries tax 合计薪俸税
6 Z< |L ^ aggregate performance 总体表现；总体业绩
q+ 2v9K@ aggregate supply 总体供应
BG_6$9y aggregate surplus 总盈余
]]9 VI0
aggregate total 整体总额
6%Pvh- ~_ aggregate value 总值；合计价值
Hq
a ay aggregated basis 合计基准
Y?AvcY. aggregated net chargeable income 合计应课税入息实额
\ 0/m$V. aggregation 合并计算；合计；总和
3?Fe( !@ aggregation of incomes of husband and wife 夫妇入息合并计算
#H;1)G(/ aggregation of property 财产的总和
w * \JA+ agio 差价；贴水
2sYz$ZGC"# Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
:u`gjj$:s Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
KM9H<;A 《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》
4ufT-&m};s Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
KEjMxOv1 《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》
{ ]]#q0| Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
tQE<'94A 《香港政府和大韩民国政府关于相互促进和保护投资协定》
"2 ZuI; w agreement for a settlement 授产协议
L| ]fc9W: agreement for assignment 转让协议
_'Rg7zHTp- agreement for sale 售卖协议；买卖协议
-ND1+`yD agreement for sale and purchase 买卖协议
!@>q^_Gez agreement for the payment of interest 支付利息协议
cq~~a(IS agreement for the repayment of money 还款协议
2oo\ SmO] agreement of reinsurance 再保险协议
%gu | Agricultural Bank of China 中国农业银行
C:.> *;?7 air passenger departure tax 飞机乘客离境税
M>ntldV#g% Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
PkcvUJV airport tax 机场税
QYps5zcn alcohol duty 酒精税
\Nj#1G alienation 让与；让渡；转让
*^:s! F alimony 生活费；赡养费
%wco)2 All Ordinaries Index [AOI] 所有普通股指数
?Xj@Sx all risks 全险；综合险
%-<6Z9otc All Sales Record for Stock Market 《股票市场成交报告》
rP IAu[],g Allied Capital Resources Limited 新联财务有限公司
nh? JiH
{ all-items index [Consumer Price Index] 总指数〔消费物价指数〕
X*M2 O%g`L allocation letter 拨款信件
{Ga=; 0 allocation of fund 分配款项；预留款项
C8%MKNPd allocation of profit 利润分配；溢利分配
,V[ |c$ allocation warrant 拨款令
]fSpG \yU allotment 分配；配股
e_}tK1 XY allotment notice 股份配售通知；配股通知
Q@[ (0R1 allotment of shares 股份分配
U~w8yMxX allowable 可获宽免；免税的
O-ppR7edh allowable business loss 可扣除的营业亏损
oG\lejO allowable expenses 可扣税的支出
YB.@zL0.( allowance 免税额；津贴；备抵；准备金
ee {K5 G allowance for debts 债项的免税额
1[!7xA0 j allowance for depreciation by wear and tear 耗损折旧免税额
jS)YYk5 allowance for funeral expenses 殡殓费的免税额
U+[h^M $U allowance for inflation 为通货膨胀而预留的款项；通胀准备金
=1\mLI}@ allowance for repairs and outgoings 修葺及支出方面的免税额
0|ekwTx. allowance to debtor 给债务人的津贴
fo~>y alteration of capital 资本更改
k\Y*tY#2 alternate trustee 候补受托人
"sT)<Wc amalgamation 合并
v > s, * ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
erOj(ce ambit of charges 征税范围；收费范围
|>b;M ,`OO amended valuation 经修订的估值
Cx&l0ZXHEX American Commodities Exchange 美国商品交易所
wQ8<%qi"L American Express Bank Limited 美国运通银行
[-Xah]g American Stock Exchange 美国证券交易所
_<'?s>(U ' amortization 摊销
T1%}H3 amount due from banks 存放银行同业的款项
xT-`dS0u amount due from banks abroad 存放海外银行同业的款项
OHt^e7\ amount due from holding companies 控股公司欠款
Js^(mRv= amount due from local banks 存放本港银行同业的款项
Zr(eH2}0D amount due to banks 银行同业的存款
eQ*zi9na amount due to banks abroad 海外银行同业的存款
"q
KVGd amount due to holding companies 控股公司存款
rDGrq 9 amount due to local banks 本港银行同业的存款
JAy-N bb\ amount due to outport banks 外埠银行同业的存款
o .V
JnrJ amount for note issue 发行纸币的款额
n<1*cL:8B amount of bond 担保契据的款额
:3{n(~ amount of consideration 代价款额
jp|*kBDq\ amount of contribution 供款数额
4I#@xm8) amount of indebtedness 负债款额
qMw_`dC amount of principal of the loan 贷款本金额
gA gF$H . amount of rates chargeable 应征差饷数额
z
pDc~ebh amount of share capital 股本额
_ jH./ @G amount of sums assured 承保款额
sQ+s3x 1y amount of variation 变动幅度
0"Zxbgu) amount of vote 拨款数额
,y@WFRsx amount payable 应付款额
X^rFR k amount receivable 应收款额
mY]o_ \` Amsterdam Stock Exchange 阿姆斯特丹证券交易所
<d O ~; analysis 分析
LI< Emez ancillary risk 附属风险
G8' annual account 周年帐目；周年帐目报表；年度决算；年结
ab`9MJ c; annual accounting date 年结日期
sRZ?Ilua6 annual allowance 每年免税额；年积金；年度津贴；年津
F L b annual balance 年度余额
*S?'[PS]1 annual disposable income 每年可动用收入
u8gqWsvruM annual estimates 周年预算
0`Uw[Er& annual fee 年费
"{kE#`c6<n annual general meeting 周年大会
"{Hl ! Zq/ annual growth rate 年增率；每年增长率
pu_?) U annual long-term supplement 长期个案每年补助金
KGc!#C annual pensionable emolument 可供计算退休金的年薪
cj[x% eK> annual report 年报
smn~p/u Annual Report on the Consumer Price Index 《消费物价指数年报》
MI-S}Qoe annual return 周年报表；周年申报表；每年报税表格
6n~) R Annual Return Rules 《周年报表规则》
WVz2 b zj annual review of consumer prices 每年消费物价回顾
Tp.:2[ annual roll-forward basis 逐年延展方式
_#
cM vl k annual salary 年薪
ia,5=SKJ annual statement 年度报表；年度决算表
U;0:@.q 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
D5:|C MQ annuitant 年金受益人
DK20}&RQ annuity 年金
14A(ZWwq9 annuity contract 年金合约
?f6S KC annuity on human life 人寿年金
g~U<0+&yw% antecedent debt 先前的债项
KpDb%j ante-dated cheque 倒填日期支票
*3s-=.U~ anticipated expenditure 预期开支
(" + clb` anticipated net profit 预期纯利
{,1>( anticipated revenue 预期收入
2vhP'?;K anti-inflation measure 反通货膨胀措施
HD3WsIim* anti-inflationary stance 反通货膨胀立场
Z!*6;[]SfG apparent deficit 表面赤字
H [}lzL) apparent financial solvency 表面偿债能力
ouO9%)zv
apparent partner 表面合伙人
KT+{-"4- application for personal assessment 个人入息课税申请书
0/1=2E ^, application of fund 资金应用
d c/^ application to release as liquidator and to destruct the books of accounts and documents
RJKi98xwJ
申请免除清盘人职务及毁灭帐簿与文件
rITA -W O appointed actuary 委任精算师
R~eLEj ezm appointed auditor 委任核数师；委任审计师
kU#k#4X4g appointed trustee 委任的受托人
6:AEg appointer 委任人
a8-V` apportioned pro rata 按比例分摊
Frz apportionment 分配；分摊
cc>b#&s Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
lnK apportionment formula 分摊方程式
7{7Y[F0 apportionment of estate duty 遗产税的分摊
FH EP/T\5 appraisal 估价；评估
3177 R>0 appreciable growth 可观增长
j-VwY/X appreciable impact 显着影响
apt$e$g appreciable increase 可观增长
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D appreciation 增值；升值
Bsha)< appreciation against other currencies 相对其他货币升值
@/: 7G. appreciation of the exchange value of Hong Kong dollar 港元汇值上升
/t ! 5||G appreciation tax 增值税
An ^)K appropriation 拨款；拨用；拨付
unKl5A[h appropriation account 拨款帐目
!\'H{,G Appropriation Bill 拨款法案
%3AE 2" appropriation-in-aid system 补助拨款办法
pvb&vtp approved assets 核准资产
1.PN_9% approved basket stock 认可一篮子证券
?\(qA+iP0 approved budget 核准预算
m*YfbOhs # approved charitable donation 认可慈善捐款
,k*%=TF7N approved charitable institution 认可慈善机构
FBvh7D.hV approved currency 核准货币；认可货币
!" &-k:|g approved estimates 核准预算
6R guUDRQ approved estimates of expenditure 核准开支预算
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b approved overseas insurer 核准海外保险人
q+2A>:| approved overseas trust company 核准海外信托公司
fE_%,DJE( approved pooled investment fund 核准汇集投资基金
pzaU'y#PM approved provident fund scheme 认可公积金计划
2. =u ' approved provision 核准拨款
C`.eJF approved redeemable share 核准可赎回股份
G e5Yz.Q v approved regional stock 认可地区性证券
l)~ U8 approved retirement scheme 认可退休金计划
2`j{n \/ approved subordinated loan 核准附属贷款
A{ M 7 arbitrage 套戥；套汇；套利
(y~%6o 6 arbitrageur 套戥者；套汇者
:U=3*f.{ arbitrary amount 临时款项
)WW*X6[k arrangement 措施；安排；协定
Lu sd kc7 arrears 欠款
ofw&? S k0 arrears of pay 欠付薪酬
VW*?(,#j{ arrears of revenue 逾期未收税款；逾期未收的帐项
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articles of association 组织章程；组织细则；组织章程细则
kjB'W zZ8 Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
Qe-Pg^PS] ascertainment of profit 确定利润
D~Ef%!& "Asia Clear" “亚洲结算系统”
:I7mM y* Asia Commercial Bank Ltd. 亚洲商业银行有限公司
`& h-+ Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
e+F $f Qt> Asian Development Fund [ADF] 亚洲发展基金
[\Nmm4 Asian dollar bond 亚洲美元债券
4]$OO' Asian dollar market 亚洲美元市场
)?7/fF )@| Asian dollar rate 亚洲美元利率
5j$&Zgx51 Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
r!O[| h Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
!M`.(sO ] asked price 沽盘；喊价；索价；卖方报价
kPiY |EH assessable income 应评税入息
mEu2@3^E } assessable loss 应评税亏损
N ~fE&@- assessable profit 应评税利润
UL BEe@ s assessable value 应评税值
=wW M\f`= assessed profit 估定利润
|=0w_)Fa] assessed value 经评估价值
</@5>hx/ assessment 评税；评定；估价；评税单
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DN u' assessment number 评税编号；估价编号
j@^ zK!mO assessment of additional tax 补加税评税
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q[nqjC= assessment of performance 业绩评估；实绩评价
-Eig#]Se3 Assessor 评税主任
=:xX~,qmv asset price bubbles 资产价格泡沫
A Rt{ 2| asset-backed securities 具资产保证的证券
!8T04988j assets accretion 资产增值
B|yz~wu S assets and liabilities 资产与负债
_+nk3-yQw assets betterment statement 资产递增表；资产改进表
Tx]p4wY:D assets lending 实物放款；有抵押贷款
w{ |` F>f9 assets of the company passing on the death 死者去世时转移的公司资产
*s- s1v assets pledged as security for liabilities 用作负债抵押的资产
UN F\k1[ assets portfolio 资产投资组合
^I fm1$X} assets price 资产价格
U<Qi`uoj! assets quality 资产质素
+N7<[hE; assets realization 资产变现
lJ]QAO assets refinancing arrangement 资产再集资安排
tm1&OY assets securitization 资产证券化
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05N6G assets situated outside Hong Kong 在香港以外地方的资产
Otx>S' 5 assets stripping 削减资产；拆卖资产
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Xa()P1 assets value 资产值
3e47UquZ assignee 承让人
at{p4Sl assignment 转让；转让书；转让契
Ha/Qz'^S; assignment of interest 权益转让
= Ul"{T< assignment of letters patent and trade mark 专利证书及商标转让
S.B?l_d^ assignment of property 物业转让；物业转让书
[Gv8Fn/aG assignment right 转让权
U`8Er48X assignor 转让人
>o v# \ associate 有联系的人；有关连人士；相联者；合伙人；联系人
R@s|b s? Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
KK1?!7 associate member 附属会员
a^|9rho< associated body corporate 相联法人团体
je2"D7D associated company 相联公司；联属公司
K]Vp! G associated corporation 相联法团
)=X g Association of Chartered Certified Accountants [ACCA] [United Kingdom]
MffCk!] 公认会计师公会〔英国〕
P0(LdZH6u Association of Futures Exchange Brokers 香港期货经纪协会
@1&"S7@}u Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
?u?mSO/ association of underwriters 承保人组织
iAk.pH]a assumption of control 接管
m;hp1VO) assurance 担保；保险；转易；转易书
&+A 78I assurance of interest 权益的转易
ks6iy}f7 at 19XX price 按一九ＸＸ年价格计算
n1JV)4Mv at a discount 按赔价计算；按贴水价格计算；打折扣
%72(gR2Wa2 at a premium 按溢价计算；按升水价格计算
8 >LDo"< at call 通知付款；按通知
3**t'i WQ at constant market price 按固定市价计算
G 4~@ at constant price 按固定价格计算
U1Fo # L at cost 按成本计算
>i >|] at current market price 按当时市价计算；按现时市价计算
8#tuB8> at current price 按当时价格计算；按现时价格计算
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}@^Gk at factor cost 按要素成本计算；按生产要素成本计算
53ZbtEwhwr at money-of-the-day price 按付款当日价格计算
<82&F at or better 按指定或较佳价位〔买卖指令〕
e1E_$oJP at par 按面值计算；平价
oIx|)[ at sight 见票即付
(~{Y}n]s at the close 按收市盘
94dd ) /a at the opening 按开市盘
,%N[FZ`| attestation 见证；见证条款
f ebn?|@ at-the-money option 平价期权
u/S> *E attorney 受权人；受托代表人
Sy1O;RTn` attornment 新拥有人承认书
|[mmEYc attributable profit 可归属利润
<%% )C>l attributable share value 可归属股份价值
Qk>U=]U Auckland Stock Exchange 奥克兰证券交易所
(`E`xb@E,= auction 拍卖
Xx[,n- rA auctioneer 拍卖商
}2e s" audit 审计；核数
cuumQQ Audit Commission 审计署
rO .[/#p\ Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
]Q0bL 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〕
%xG<hNw/ audit review 帐目审查
4vN:Kj Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
4ytdcb audited account 审计帐目；经审计的帐目
bE mN
tp^ audited annual account 经审计的周年帐目
bHx@ audited balance sheet 经审计的资产负债表
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J ;n auditor 核数师；核数主任；审计师
~8mz .ZdY auditor's certificate 核数师证明书；审计师证明书
EK[J!~ auditor's report 核数师报告；审计师报告
`[#id@Z1 Aussie bond 澳元债券
]1>R8 austerity budget 紧缩预算
TI l 'Z7 Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
4@Db $PHs Australia All Ordinaries Index 澳洲所有普通股票指数
;L -)$Dy4 Australian Dollar [AUD] 澳元
WwZ3hd Australian Options Market 澳大利亚期权市场
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; Australian Securities Commission 澳洲证券事务监察委员会
Ai[@2A yU Australian Society of Certified Practising Accountants 澳洲执业会计师公会
K$qY^oyQFw Australian Stock Exchange 澳大利亚证券交易所
Me? I8:/ Austrian Schilling [ATS] 奥地利先令
k[ D,du') authentication 认证；鉴证
jVN06,3z authority to purchase 委托购买证；委购书
NQ[X=a8N authorization 认可；核准；授权；授权书
ZYY2pY 1 authorization by direction 指示授权
P*7G? authorization by instruction 指令授权
Y Z8[h`z authorization by warrant 令状授权
>K 4Nn(~ys authorization of unit trust 单位信托的认可
BgUp~zdo authorized agent 指定代理人
z_R^C% 0k authorized capital 法定资本
/@1YlxKF authorized clerk 出市员
'NCqI authorized dealer 认可交易商
Gds(.]_ authorized financial institution 认可财务机构
[?9 `x-Q authorized fund 认可基金
}i^|.VZZ authorized fund house 获授权的基金公司；认可基金公司
VY8cy2 authorized institution 认可机构
Cm% I/4 authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
n&P~<2^M# authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
%~M* <pN authorized insurer 获授权保险人；获认可承保人
;ZAwf0~ authorized investment 特准投资项目
Il*!iX|23< authorized person 获授权人
*U$]U0M authorized representative 获授权代表
<dD!_S6@, authorized share capital 法定股本
~@l4T_,k automated quotation system 自动报价系统
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Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
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@ w: 自动交易系统〔香港期货交易所有限公司〕
6.KEe^[- automatic adjustment mechanism 自动调整机制
CR9wp] -Vd automatic adjustment system 自动调整系统
% PB {jo Automatic Clearing House 自动票据交换所
P/1YN automatic exchange rates accumulation system 自动化汇率累集系统
1|xe'w{ Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
D^m2iW; automatic teller machine [ATM] 自动柜员机
0?/gE r autopay 自动转帐
^zO{A ks available assets 可用资产
' fb\t , available fiscal reserve 现存财政储备
FI?J8a available profit 可用利润
!i (V.A Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
fi*b]a \' average 平均；平均数；海损
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B]qqqP average basic salary 平均基本薪金
& QfEDD J average consumer expenditure 平均消费开支；一般消费开支
,'`yh|}G\ average cost 平均成本
'V:MppQVZ. average cost of land production 增辟土地平均成本
612,J average daily turnover 平均每日成交额
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G)vskd average daily wage rate 平均每日工资率
'5$@ I{z average expenditure pattern 平均开支模式
k ]r4b`x` average growth rate 平均增长率
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\E average net fixed assets 固定资产平均净值
3fQ`}OcNr average of relatives 相对价格平均数
}cCIYt \RK average price 平均价格
&Lt$~}*&6 average propensity to consume 平均消费倾向；一般消费倾向
#'> )?]tn average propensity to save 平均储蓄倾向；一般储蓄倾向
^L d5< average rate 平均率
~!5Qb{^ average revenue 平均收入；平均收益
y6d!?M(0U average stock 平均库存；平均存货
YzG?K0O% average yearly rent 平均年租
2[pOGc$ avoidance of double taxation 避免双重课税
2>k*9kyp avoidance of tax 避税
