A:
90ORx\Oeo A share Ａ股；甲类股份
5,mb]v0k abatement of tax 减税；减扣免税额
M~"K@g=Wr ABN AMRO Bank N.V. 荷兰银行
(JF\%Yj/ above-the-line expenditure 线上项目支出；经常预算支出
?V zST } above-the-line receipt 线上项目收入；经常预算收入
.79'c%3} ABSA Asia Limited 南非联合亚洲有限公司
JgxOxZS`@ absolute change 绝对数值变更
le yX:
+ absolute expenditure 实际开支
zCco/] h
absolute guideline figure 绝对准则数字
O^IpfS\/ absolute interest 绝对权益
=XWi+') absolute order of discharge 绝对破产解除令
bF} ~9WEa absolute profit margin 绝对利润幅度
#cmj?y() absolute value 实值；绝对值
h\20 absolutely vested interest 绝对既得权益
)P,jpE8 absorbed cost 已吸收成本；已分摊成本
cy}2~w&s4 absorption 吸收；分摊；合并
IB?5y~+h absorption rate 吸收率；摊配率；分摊率
Qb SX'mx< ACB Finance Limited 亚洲商业财务有限公司
VvPTL8Z acceptable form of reciprocity 合理的互惠条件
K(Cv9YQ acceptable rate 适当利率；适当汇率
N}^\$sVu_ acceptance agreement 承兑协议
my*/MC^O acceptance for honour 参加承兑
ik ofJ l]9 acceptor 承兑人；接受人；受票人
!J+5l& acceptor for honour 参加承兑人
ci*Z9&eS+ accident insurance 意外保险
,I)/ V>u Accident Insurance Association of Hong Kong 香港意外保险公会
p~M^' k=d accident insurance scheme 意外保险计划
0 _%u(? accident year basis 意外年度基准
(A ?e}M^} accommodation 通融；贷款
7[8PSoo accommodation bill 通融票据；空头票据
Ao=.=0os accommodation party 汇票代发人
XRaq\a`=: account balance 帐户余额；帐户结余
#5'9T:8 account book 帐簿
{
\Q'eL8 account collected in advance 预收款项
e&wW lB![ account current book 往来帐簿
z ?+N3p9 account of after-acquired property 事后取得的财产报告
B '&%EW] account of defaulter 拖欠帐目
) TV'eq account payable 应付帐款
QPdhesrd- account payee only [A/C payee only] 只可转帐；存入收款人帐户
zQD$+q5h account receivable 应收帐款
~KCOCtiD account receivable report 应收帐款报表
4egq Y0A account statement 结单；帐单；会计财务报表
3VKA rv- account title 帐户名称；会计科目
$7lI Dt accountant's report 会计师报告
bl:.D~@ Accountant's Report Rules 会计师报告规则
=cg 0o_q8 accounting and auditing procedure 会计与审计程序；会计与核数程序
mO]>(^c Accounting Arrangements 《会计安排》
,AWN *O S accounting basis 会计基础
LL.YkYu accounting by Official Receiver 破产管理署署长呈交的帐目
y<.1+TG Accounting Circular 《会计通告》
Xg c@cwd accounting class 会计类别
llI`"a accounting date 记帐日期；会计结算日期
`&j5/[>v accounting for money 款项核算
a B%DIH, Accounting Officer 会计主任
V[A uw3) accounting period 会计报告期；会计期
t|d9EC]c( accounting policy 会计政策；会计方针
lcyan accounting practice 会计惯例
^P\(IDJCo accounting principle 会计准则
MyAi)Mz~o accounting record 会计记录
LbvnV~S accounting report 会计报告
hQPiGIs Accounting Services Branch [Treasury] 会计事务部〔库务署〕
(B]rINY| Accounting Society of China 中国会计学会
_KC()OIeC accounting statement 会计报表
1Y\g {A " accounting system 会计制度；会计系统
x.~Z9j accounting transaction 会计事项；帐务交易
LEWey bT accounting treatment 会计处理
5c! ~WckbJ accounting year 会计年度
XeKIue@_ accretion 增值；添加
3<CCC+47 accrual 应计项目；应累算数目
t|%w Vj?_ accrual basis 应计制；权责发生制
BUuNI_?M#5 accrual basis accounting 应计制会计；权责发生制会计
ON\_9\kv accrue 应累算；应计
tJ i#bg% accrued benefit 应累算利益
nB WVG accrued charges 应计费用
8|OsVIe% accrued cumulative preference share dividend 应累算的累积优先股股息
tc.R(F96 accrued expenses 应累算费用
r|:i: ii accrued interest payable 应付利息；应计未付利息
f3[ gA Y accrued interest receivable 应收利息；应计未收利息
"VRc R accrued right 累算权益
I_oJx accruing profit 应累算的利润
a2 SMNC] accumulated fiscal reserve 累积财政储备
Ao 69Qn accumulated profit 累积利润；滚存溢利
/Z94<}C6b accumulated reserve 累积储备
]EC zb / accumulation of surplus income 累积收益盈余
[?Wt ZM^q acquired assets 既得资产
*?VbN}g2 acquisition 收购；购置；取得
esIE i!d acquisition cost 购置成本
= rMT1 acquisition expenses 购置费用
b*\K I acquisition of 100% interest 收购全部股权
xlZ"F acquisition of control 取得控制权
y O; r]`j0 acquisition of fixed assets 购置固定资产
vT#zc)j acquisition of shell “买壳”
g[! t@K acquisition price 收购价
BxS\ "W act of God 天灾
U R>zL3 acting partner 执事合伙人
%Q Ch#v=ks active market 买卖活跃的市场；交投畅旺的市场；旺市
~Pq1@N>n active partner 积极参与的合伙人
B qC!78Y/e active trading 交投活跃
<C`qJP- actual circulation 实际流通
i<@6f'Kir actual cost 实际成本
}(4 U7Ac actual expenditure 实际开支；实际支出
SV0E7qX actual income 实际入息；实际收入；实际收益
^I*</w 8 actual market 现货市场
=UE /GTbl actual price 现货价；实际价格
G1=GzAd$5 actual profit 实际利润
yV,ki^^ actual quotation 实盘；实际价位；实际报价
RB`Emp&T actual year basis 按实际年度计算
tpO MKh.` actuals 实货
* $~H=4t actuarial investigation 精算调查
EnnT)qos actuarial principle 精算原则
kclClB:PS actuarial report 精算师报告
{/#^v?, Actuarial Society of Hong Kong 香港精算学会
#9M6 q actuarial valuation 精算师估值
,:Qy%k}f actuary 精算师
r 2M Iw ad referendum agreement 暂定协议；有待覆核的协定
EhL
8rR ad valorem duty 从价税；按值征税
rH
Et]Xa ad valorem duty system 从价税制
WDQtj$e+ ad valorem fee 从价费
U ]jHe ad valorem tariff 从价关税
mN
Hd additional allowance 额外免税额
7N9~ n EU additional amount for unexpired risk 未过期风险的额外款额
+RW P;rk additional assessable profit 补加应评税利润
Z
M_
6A1 additional assessment 补加评税
{\3k(NdEX additional commitment 额外承担
;43Ye
^= additional commitment vote 额外承担拨款
|U)m'W -(q additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
]wFKXZeK additional dependent parent allowance 供养父母额外免税额
41Bp^R}^/ additional provision 额外拨款
feU]a5%XZ additional stamp duty 附加印花税
)[_A{#& additional tax 补加税罚款；补加税款
IA_>x9 (~ Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
hi O:VA adjudged bankrupt 被裁定破产
['~j1!/;6 adjudicated bankrupt 裁定破产人
/)fx(u# adjudication fee 裁定费；评定印花税额手续费；评估契据费
WwG +Xa adjudication of bankruptcy 裁定破产；宣告破产
l,AK adjudication of insolvency 裁定无力偿还债务
FdwT adjusted actual 经调整的实数；调整后的实数
;Yo9 e~
adjusted current assets 经调整的流动资产；调整后的流动资产
B^g+ _; adjusted figure 经调整的数字；调整后的数额
x}Qet4vV adjusted liabilities 经调整的负债；调整后的负债
H^_]' ~. adjusted loss 经调整的亏损；调整后的亏损
F[m"eEX 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
J A0$Fz adjusted profit 经调整的利润；调整后的利润
0s )B~ adjusted surplus 经调整的盈余额；调整后的盈余额
N5 ITb0Tv adjusted value 经调整的价值；调整后的价值
*AX)QKQ @ adjustment 调整；修订；理算〔保险〕
pgT XyAP{ adjustment centre 调剂中心
{g9?Eio^F^ adjustment lag 调整过程的时间差距；调整时差
`s 74g0h adjustment mechanism 调整机制
\bAsn 89O adjustment of loss 亏损调整
jCdKau&9 adjustment process 调整过程；调整程序
9Br 2}!Ny adjustment range 调整幅度
*4}l V8 administered exchange rate 受管制汇率
eveGCV;@ Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
nsR^TD;
administration expenses 行政费用
E-h`lDoJ administration fee 手续费；行政费
DF D5">g@ administration in bankruptcy 破产管理
+SCUS ] administration order 遗产管理令
/;LteBoY administrator 管理人；遗产管理人
`< 8Fc`;[ administrator of the estate 遗产管理人
.gUceXWH3 admission of debt 债项承认书
CORX .PQ admission of proof 接纳债权证明
x" 21 Jh advance 放贷款项；垫付款项；预支款项；预付款项
bm1+|gssn advance account 暂支帐目；预付款帐户
PRm Z 3 advance compensation 预付补偿金
MU5 @(s3B? advance from shareholder 股东垫款
: sIZ+3 advance pending reimbursement 预支以待日后付还
etF?,^)h=g advanced economy 先进经济体系
cyUNJw advancement 预付；预付财产
+kCVi advances warrant 垫款令
:H[E
W3Q advancing 贷出
6_/oVvd adverse balance 逆差
:& $4&\_F adverse exchange 逆汇
{#M=gDhbX advertisement addressed to shareholders 在报章刊登的致股东通告
y@g{:/cmO advice for collection 托收通知书
}D.?O,ue advice of drawing 提款通知书；汇票通知书
PZ 69aZ*Gs advice of payment 付款通知
wd*i&ooQ*L Advisory Committee [Securities and Futures Commission]
N>i1TM2 谘询委员会〔证券及期货事务监察委员会〕
rN?
L8 Advisory Committee on Diversification 经济多元化谘询委员会
=!NYvwg6;o affidavit 誓章；遗产申报誓章
R`=I YnoOA affidavit of no receipt 述明无收款的誓章
lv9Ss-c4 affiliate 联号；联营公司；附属公司
ixN>KwH affiliated company 附属公司；联号；联营公司
5n;|K]UW affirmation [estate duty] 非宗教式宣誓〔遗产税〕
6 .DJR Y affordability 负担能力
ko!38BH`/ African Development Bank [AfDB] 非洲开发银行
j}8IT after-acquired property 事后取得的财产
z.23i^Q after-hours dealing 市后交易
EVmQ"PKL' after-tax profit 税后盈利；税后利润；税后溢利
2a*1q#MpAt agency agreement 代理协议
'T[=Uuj" agency expenses 代理机构的开支
js Tb0 agency fee 代理费
~Av]LW Agency Law 《代理法》
RLY Ae agent 代理人；承销人
M0o=bYI agent of company 公司代理人
l1`Zp9I agent's fee 代理人费；经纪费
F sZM_0>/s aggregate 总计；总数；总体数字
`g% ]z@'+? aggregate amount 总款额；总额
lj %8(X u aggregate assets and liabilities 总体资产与负债
y5?T`ts,# aggregate at constant price 按固定价格计算的总体数字
(]j*)~=V aggregate demand 总需求
7d/ wT+f aggregate gross position 总持仓量
x@.iDP@( aggregate limit 总限额
_5M!ec aggregate of salaries tax 合计薪俸税
IC[SJVH; aggregate performance 总体表现；总体业绩
tZ>>aiI3 aggregate supply 总体供应
eFXxkWR) aggregate surplus 总盈余
7|zt'.56[ aggregate total 整体总额
En6fmEn&;o aggregate value 总值；合计价值
#f .@XIt' aggregated basis 合计基准
n i@D7:h aggregated net chargeable income 合计应课税入息实额
MS^,h>KI aggregation 合并计算；合计；总和
m'k`p5[=h aggregation of incomes of husband and wife 夫妇入息合并计算
: ` F>B aggregation of property 财产的总和
?-<t-3%hyV agio 差价；贴水
DWJ%r"aN 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》
< Q\ `2{ Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
{z@vSQ=)=P 《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》
F)e* w:D Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
ThWZ>hyJ 《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》
!dhZs?/UI Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
xx;'WL,g 《香港政府和大韩民国政府关于相互促进和保护投资协定》
pzU">) agreement for a settlement 授产协议
{ KwLcSn agreement for assignment 转让协议
TOMvJ>bF agreement for sale 售卖协议；买卖协议
nq/xD;q agreement for sale and purchase 买卖协议
Kox~k?JK
agreement for the payment of interest 支付利息协议
w])~m1yW agreement for the repayment of money 还款协议
c'`7p/l. agreement of reinsurance 再保险协议
q(.%f3( Agricultural Bank of China 中国农业银行
"G6d'xkP air passenger departure tax 飞机乘客离境税
6El%T]^ Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
?2EzNN cS airport tax 机场税
qx0o,oZN! alcohol duty 酒精税
~w]1QHA'f alienation 让与；让渡；转让
}T,E$vsx alimony 生活费；赡养费
\TMR S( All Ordinaries Index [AOI] 所有普通股指数
3pDZ}{ZZU all risks 全险；综合险
8QC:ro All Sales Record for Stock Market 《股票市场成交报告》
;SC|VcbyH Allied Capital Resources Limited 新联财务有限公司
-m'a%aog all-items index [Consumer Price Index] 总指数〔消费物价指数〕
{z F allocation letter 拨款信件
#i2q}/w5`C allocation of fund 分配款项；预留款项
ixKQh};5/ allocation of profit 利润分配；溢利分配
:+Dn]:\ allocation warrant 拨款令
UO:>^,(j allotment 分配；配股
y
Fp1@*e f allotment notice 股份配售通知；配股通知
5,Q('t# J allotment of shares 股份分配
*DNH_8m allowable 可获宽免；免税的
gu:..'V allowable business loss 可扣除的营业亏损
ae!_u
\$ allowable expenses 可扣税的支出
qA30z%#z_ allowance 免税额；津贴；备抵；准备金
!Aw.f! allowance for debts 债项的免税额
{Z?!*Ow allowance for depreciation by wear and tear 耗损折旧免税额
q"5 2-42 allowance for funeral expenses 殡殓费的免税额
0]HK (,/h allowance for inflation 为通货膨胀而预留的款项；通胀准备金
q0c)pxD%` allowance for repairs and outgoings 修葺及支出方面的免税额
} +=@Ci allowance to debtor 给债务人的津贴
=~EQ3uX alteration of capital 资本更改
5~[ Fh2+ alternate trustee 候补受托人
4P:vo $Cy amalgamation 合并
"t\9@nzdX ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
O/- OW: 03 ambit of charges 征税范围；收费范围
H+ M ~|Ju7 amended valuation 经修订的估值
HE, wEKp American Commodities Exchange 美国商品交易所
cxv) LOl- American Express Bank Limited 美国运通银行
Ys3C'Gc American Stock Exchange 美国证券交易所
5rcno.~QO amortization 摊销
Z$hxo )| amount due from banks 存放银行同业的款项
rvfl~<G* amount due from banks abroad 存放海外银行同业的款项
dkn_`j\v amount due from holding companies 控股公司欠款
d*AV(g#B amount due from local banks 存放本港银行同业的款项
R1m18 G HQ amount due to banks 银行同业的存款
?41| e+p amount due to banks abroad 海外银行同业的存款
'V>+G>U amount due to holding companies 控股公司存款
#F6ak,9S4 amount due to local banks 本港银行同业的存款
ypifXO;m7 amount due to outport banks 外埠银行同业的存款
:m~lgb< amount for note issue 发行纸币的款额
X>B/DT amount of bond 担保契据的款额
kN) pi " amount of consideration 代价款额
V\xQ M; amount of contribution 供款数额
a* D|$<V amount of indebtedness 负债款额
D2 mB4 amount of principal of the loan 贷款本金额
50Jr(OeU< amount of rates chargeable 应征差饷数额
6 x7=0}' amount of share capital 股本额
[&4y@ amount of sums assured 承保款额
>L (F{c: amount of variation 变动幅度
FG(`&S+, amount of vote 拨款数额
J+4uUf/d! amount payable 应付款额
3z ry %qV= amount receivable 应收款额
*w6 N & Amsterdam Stock Exchange 阿姆斯特丹证券交易所
-| T^ analysis 分析
A y`a>:p ancillary risk 附属风险
GJ$,@ annual account 周年帐目；周年帐目报表；年度决算；年结
2#[Y/p annual accounting date 年结日期
0CR;t`M@ annual allowance 每年免税额；年积金；年度津贴；年津
%In"Kh* annual balance 年度余额
:({<"H)!' annual disposable income 每年可动用收入
.e dZ KmC6 annual estimates 周年预算
.`p _vS9 annual fee 年费
h ^c'L=dR annual general meeting 周年大会
Ij8tBT?jlL annual growth rate 年增率；每年增长率
lyPXlt annual long-term supplement 长期个案每年补助金
%qHT!aP annual pensionable emolument 可供计算退休金的年薪
-jy"?]ve. annual report 年报
Y>%N uL|s Annual Report on the Consumer Price Index 《消费物价指数年报》
u0e#iX annual return 周年报表；周年申报表；每年报税表格
D^~g q`/) Annual Return Rules 《周年报表规则》
R
pbl) annual review of consumer prices 每年消费物价回顾
E .3}a>f annual roll-forward basis 逐年延展方式
2uTa}{/% annual salary 年薪
3{z|301<m annual statement 年度报表；年度决算表
)-{~7@yqZ 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
[:'n+D=T3M annuitant 年金受益人
O+$70 annuity 年金
*J=ol annuity contract 年金合约
l1[IXw? annuity on human life 人寿年金
jJvNN -^ antecedent debt 先前的债项
m0"\3@kB ante-dated cheque 倒填日期支票
Zy%Z]dF anticipated expenditure 预期开支
:I('xVNPz anticipated net profit 预期纯利
R'/ wOE2 anticipated revenue 预期收入
Wd AGZUp anti-inflation measure 反通货膨胀措施
;`B35K anti-inflationary stance 反通货膨胀立场
u2< h<}Y apparent deficit 表面赤字
{p
0'Lc<3n apparent financial solvency 表面偿债能力
a AM UJk apparent partner 表面合伙人
v~Qy{dn
P application for personal assessment 个人入息课税申请书
l'T0< application of fund 资金应用
obq}# application to release as liquidator and to destruct the books of accounts and documents
I={{V Q 申请免除清盘人职务及毁灭帐簿与文件
xW = $j| appointed actuary 委任精算师
`1 @ [uWl appointed auditor 委任核数师；委任审计师
ea0tx3' appointed trustee 委任的受托人
T6$<o\g' appointer 委任人
.}N^AO= apportioned pro rata 按比例分摊
EC'bgFe apportionment 分配；分摊
DZRxp, Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
1,QZnF!.x apportionment formula 分摊方程式
[r8 d+ apportionment of estate duty 遗产税的分摊
17)M.(qmuP appraisal 估价；评估
C4tl4 df9 appreciable growth 可观增长
U_'q - *W appreciable impact 显着影响
Z!r eX6 appreciable increase 可观增长
_ kN% 6~+U appreciation 增值；升值
:, [ !8QP appreciation against other currencies 相对其他货币升值
dY<#a,eS appreciation of the exchange value of Hong Kong dollar 港元汇值上升
r5!M;hU1j appreciation tax 增值税
`YNC_r#tG appropriation 拨款；拨用；拨付
q&Wwt qc9 appropriation account 拨款帐目
7RE6y(V1 Appropriation Bill 拨款法案
{K4t8T] appropriation-in-aid system 补助拨款办法
tq[",& K approved assets 核准资产
Ko)T>8: approved basket stock 认可一篮子证券
5,BkwAr+6[ approved budget 核准预算
?]D+H%3[$i approved charitable donation 认可慈善捐款
jA4v?(AO}# approved charitable institution 认可慈善机构
\BaN5+ B6 approved currency 核准货币；认可货币
"!6~*!]c approved estimates 核准预算
V
C'-h~ approved estimates of expenditure 核准开支预算
P=[x!}.I approved overseas insurer 核准海外保险人
{mnSTL` approved overseas trust company 核准海外信托公司
BON""yIC approved pooled investment fund 核准汇集投资基金
l=~9 9mE approved provident fund scheme 认可公积金计划
-^Km}9g approved provision 核准拨款
%GCd?cFF approved redeemable share 核准可赎回股份
X1[R*a/p approved regional stock 认可地区性证券
TL{pc=eBo approved retirement scheme 认可退休金计划
OX X(OCG> approved subordinated loan 核准附属贷款
{_ho!OS> arbitrage 套戥；套汇；套利
N|d.!Q;V.y arbitrageur 套戥者；套汇者
}_ :#fE arbitrary amount 临时款项
7W firRM arrangement 措施；安排；协定
8tRh V2 arrears 欠款
A;j$rGx arrears of pay 欠付薪酬
i -s ?"Fk arrears of revenue 逾期未收税款；逾期未收的帐项
\BcJDdL articles of association 组织章程；组织细则；组织章程细则
h9w^7MbO Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
gc:p@< ascertainment of profit 确定利润
`) !2E6 = "Asia Clear" “亚洲结算系统”
j X!ftm2 Asia Commercial Bank Ltd. 亚洲商业银行有限公司
N T9- j#V Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
*o\Y~U-so Asian Development Fund [ADF] 亚洲发展基金
GlgOR y=> Asian dollar bond 亚洲美元债券
i~Ob( YIH Asian dollar market 亚洲美元市场
iLd"tn' Asian dollar rate 亚洲美元利率
)tI2 ?YIR Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
9 c5G 6n0 Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
9EA
!j} asked price 沽盘；喊价；索价；卖方报价
? ]:EmP assessable income 应评税入息
] V769B9 assessable loss 应评税亏损
-anFt+f- assessable profit 应评税利润
lp 0T\
% assessable value 应评税值
/Zeg\}/4[ assessed profit 估定利润
i&'^9"Z)O assessed value 经评估价值
sa gBmA~ assessment 评税；评定；估价；评税单
%=mwOoMk0L assessment number 评税编号；估价编号
o`T< }z26 assessment of additional tax 补加税评税
% f>
|fs assessment of performance 业绩评估；实绩评价
qqt.nrQ^ Assessor 评税主任
N"
Jtg@w asset price bubbles 资产价格泡沫
W
"\tkh2 asset-backed securities 具资产保证的证券
Vh.;p.!e assets accretion 资产增值
0O['-x assets and liabilities 资产与负债
{cyo0-9nv assets betterment statement 资产递增表；资产改进表
E
^SM` assets lending 实物放款；有抵押贷款
<& Y}j&( assets of the company passing on the death 死者去世时转移的公司资产
zr; Y1Xt4 assets pledged as security for liabilities 用作负债抵押的资产
7MuK/q. assets portfolio 资产投资组合
:
` 6$/DK assets price 资产价格
_Dcc<-. assets quality 资产质素
I bv_D$cT assets realization 资产变现
k"^t?\Q%vI assets refinancing arrangement 资产再集资安排
?St r*XA; assets securitization 资产证券化
qp~4KukL assets situated outside Hong Kong 在香港以外地方的资产
#SihedWi assets stripping 削减资产；拆卖资产
^~r&}l4c, assets value 资产值
n"<GJ. { assignee 承让人
[,o5QH\Etq assignment 转让；转让书；转让契
WP% {{zR$ assignment of interest 权益转让
&W)+8N,L assignment of letters patent and trade mark 专利证书及商标转让
RqN_vk\ assignment of property 物业转让；物业转让书
y5AXL5 assignment right 转让权
++Ys9Y)*, assignor 转让人
\A3>c| associate 有联系的人；有关连人士；相联者；合伙人；联系人
) (?UA$" Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
|<$<L`xo e associate member 附属会员
2NA rE@ associated body corporate 相联法人团体
EDgob^> associated company 相联公司；联属公司
[nN\{"~O associated corporation 相联法团
L`HH);Ozw Association of Chartered Certified Accountants [ACCA] [United Kingdom]
k qY3r & 公认会计师公会〔英国〕
A}#]g>L Association of Futures Exchange Brokers 香港期货经纪协会
mS)|6=Y Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
%];h|[ax] association of underwriters 承保人组织
GOZQ5m
- assumption of control 接管
FUzMc1zy| assurance 担保；保险；转易；转易书
7i+!^Qj?y assurance of interest 权益的转易
_/N 'I7g at 19XX price 按一九ＸＸ年价格计算
L&DF,fWsF& at a discount 按赔价计算；按贴水价格计算；打折扣
Av;q: x? at a premium 按溢价计算；按升水价格计算
oXQ<9t1( at call 通知付款；按通知
iBtjd`V* at constant market price 按固定市价计算
dxkRk#m f: at constant price 按固定价格计算
6m-:F.k1( at cost 按成本计算
; Oi[:Ck at current market price 按当时市价计算；按现时市价计算
[B"dH-r7 at current price 按当时价格计算；按现时价格计算
yS ixYt at factor cost 按要素成本计算；按生产要素成本计算
y} $ P, at money-of-the-day price 按付款当日价格计算
]e@0T{! at or better 按指定或较佳价位〔买卖指令〕
!Ig|m+ at par 按面值计算；平价
==h|+NFa at sight 见票即付
nL":0!DTRD at the close 按收市盘
jsNH`" at the opening 按开市盘
^6)GS%R attestation 见证；见证条款
w PG1P'w; at-the-money option 平价期权
(<bm4MPf attorney 受权人；受托代表人
|b$>68: attornment 新拥有人承认书
bVa+ kYE attributable profit 可归属利润
N"Qg\PS _ attributable share value 可归属股份价值
4GU/V\e| Auckland Stock Exchange 奥克兰证券交易所
<fC@KY># auction 拍卖
,?xLT2>J_ auctioneer 拍卖商
.pS&0gBo\ audit 审计；核数
z. 2r@Psk Audit Commission 审计署
yqC Q 24 Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
k#axt
Sc 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
N|!MO{sB audit review 帐目审查
T3USNc51 Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
W>5vRwx00 audited account 审计帐目；经审计的帐目
KP[N uXA` audited annual account 经审计的周年帐目
KG V.S audited balance sheet 经审计的资产负债表
8)^B32 auditor 核数师；核数主任；审计师
lZ|L2Yg3uB auditor's certificate 核数师证明书；审计师证明书
gk !E$NyE auditor's report 核数师报告；审计师报告
8
uDerJ ! Aussie bond 澳元债券
IV I~1~ austerity budget 紧缩预算
?muDTD%c Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
&8[ZN$Xe" Australia All Ordinaries Index 澳洲所有普通股票指数
S ~@r Australian Dollar [AUD] 澳元
v ! 7s
M Australian Options Market 澳大利亚期权市场
_j:UGMTi(U Australian Securities Commission 澳洲证券事务监察委员会
nNt*} k Australian Society of Certified Practising Accountants 澳洲执业会计师公会
=N YgGEFq. Australian Stock Exchange 澳大利亚证券交易所
~bdv_|k Austrian Schilling [ATS] 奥地利先令
L'zE<3O'3 authentication 认证；鉴证
"$X YIu T authority to purchase 委托购买证；委购书
~I{EE[F>qL authorization 认可；核准；授权；授权书
Z[",$Lt authorization by direction 指示授权
:P3{Nxa authorization by instruction 指令授权
/b{o3, #.M authorization by warrant 令状授权
]dvPx^`d{ authorization of unit trust 单位信托的认可
nz4<pvC,* authorized agent 指定代理人
\H AJ\9*w) authorized capital 法定资本
QX[Dj z0H8 authorized clerk 出市员
YE zU{J authorized dealer 认可交易商
y|$R`P authorized financial institution 认可财务机构
bS>R5*Zp authorized fund 认可基金
Z&_y0W=t authorized fund house 获授权的基金公司；认可基金公司
6+.>5e authorized institution 认可机构
qAo AUD m authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
m#tpbFAsc authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
QV7,G9 authorized insurer 获授权保险人；获认可承保人
.*BA 1sjE authorized investment 特准投资项目
nqT> qS[Z authorized person 获授权人
}91*4@B7 authorized representative 获授权代表
XA e \s` authorized share capital 法定股本
$9 K(F~/ automated quotation system 自动报价系统
v:E;^$6Vn Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
]*qU +& 自动交易系统〔香港期货交易所有限公司〕
74+A+SK[ automatic adjustment mechanism 自动调整机制
EIr@g automatic adjustment system 自动调整系统
NU CiY\td Automatic Clearing House 自动票据交换所
tJNIr5o automatic exchange rates accumulation system 自动化汇率累集系统
Ga v"C{G Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
%}P4kEY automatic teller machine [ATM] 自动柜员机
q j&b o autopay 自动转帐
.u l
53 m available assets 可用资产
\R(R9cry available fiscal reserve 现存财政储备
K UKACUL available profit 可用利润
N2BI_,hI1 Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
^T:gb]i'Qa average 平均；平均数；海损
wd[eJcQ , average basic salary 平均基本薪金
[ $pmPr2 average consumer expenditure 平均消费开支；一般消费开支
C-m*?))go average cost 平均成本
=. *98 average cost of land production 增辟土地平均成本
/@hJpz|+ average daily turnover 平均每日成交额
0"78/6XIs average daily wage rate 平均每日工资率
t V03+&jF average expenditure pattern 平均开支模式
=7% o E[ average growth rate 平均增长率
Z<U>A
average net fixed assets 固定资产平均净值
qi(*ty average of relatives 相对价格平均数
%d1draL average price 平均价格
X8i(~
B average propensity to consume 平均消费倾向；一般消费倾向
K B!5u 9 average propensity to save 平均储蓄倾向；一般储蓄倾向
:P$#M C average rate 平均率
+f>c xA
average revenue 平均收入；平均收益
Ts9ktPlm average stock 平均库存；平均存货
06 i;T~Y average yearly rent 平均年租
bUZ_UW avoidance of double taxation 避免双重课税
G,XPT,:% avoidance of tax 避税
