A:
>/n];fl>8 A share Ａ股；甲类股份
: SaZhY abatement of tax 减税；减扣免税额
f\2IKpF2 ABN AMRO Bank N.V. 荷兰银行
4kL6aSqT above-the-line expenditure 线上项目支出；经常预算支出
'ma X above-the-line receipt 线上项目收入；经常预算收入
%RD\Sb4YV ABSA Asia Limited 南非联合亚洲有限公司
BH r ,jC absolute change 绝对数值变更
\WiCI: absolute expenditure 实际开支
%M96 m absolute guideline figure 绝对准则数字
-m ^- p absolute interest 绝对权益
%6 [,a absolute order of discharge 绝对破产解除令
' APx absolute profit margin 绝对利润幅度
/#00'(oD absolute value 实值；绝对值
H@(O{ 9Yl; absolutely vested interest 绝对既得权益
7Yg1z%%U absorbed cost 已吸收成本；已分摊成本
`Abd=1nH absorption 吸收；分摊；合并
LGhK)]: absorption rate 吸收率；摊配率；分摊率
j- 9)Sijj{ ACB Finance Limited 亚洲商业财务有限公司
cM%?Ot,mK" acceptable form of reciprocity 合理的互惠条件
_%CM<z
e acceptable rate 适当利率；适当汇率
HR-'8?)R.A acceptance agreement 承兑协议
?;l@yx acceptance for honour 参加承兑
Z=&|__ +d acceptor 承兑人；接受人；受票人
[K A^+n acceptor for honour 参加承兑人
sTd@/>S?p accident insurance 意外保险
t~L4wr{B Accident Insurance Association of Hong Kong 香港意外保险公会
J_7 w _T/ accident insurance scheme 意外保险计划
TJv .T2| accident year basis 意外年度基准
`"=Hk@E accommodation 通融；贷款
%6q82}# ` accommodation bill 通融票据；空头票据
]faj j\ accommodation party 汇票代发人
Ts.2\ -+3 account balance 帐户余额；帐户结余
q|ce7HnK account book 帐簿
20}HTV {v account collected in advance 预收款项
>*EZZ\eU! account current book 往来帐簿
$q\"d?n account of after-acquired property 事后取得的财产报告
fizW\f8ai account of defaulter 拖欠帐目
& R_?6*n account payable 应付帐款
9Y3"V3EZ account payee only [A/C payee only] 只可转帐；存入收款人帐户
qU#A,%kcV account receivable 应收帐款
1i#y>fUj account receivable report 应收帐款报表
u.yR oZ8/! account statement 结单；帐单；会计财务报表
U$5x#{AFp account title 帐户名称；会计科目
qiet<F accountant's report 会计师报告
byI"
? Accountant's Report Rules 会计师报告规则
TyV~2pc N accounting and auditing procedure 会计与审计程序；会计与核数程序
L!:NL#M Accounting Arrangements 《会计安排》
:|(YlNUv accounting basis 会计基础
)Ra:s> accounting by Official Receiver 破产管理署署长呈交的帐目
eQi^d/yi Accounting Circular 《会计通告》
!\#Wq{p>W* accounting class 会计类别
K^!#;,0 accounting date 记帐日期；会计结算日期
$]LS!@ Rm accounting for money 款项核算
V<
F &\ Accounting Officer 会计主任
I3> 8B accounting period 会计报告期；会计期
N'y<<tTA accounting policy 会计政策；会计方针
N7s0Ua'-v accounting practice 会计惯例
Gbhw7
(& accounting principle 会计准则
- ;gQy [U accounting record 会计记录
?jR# txR accounting report 会计报告
`i.f m1I ] Accounting Services Branch [Treasury] 会计事务部〔库务署〕
W_@ b . 1 Accounting Society of China 中国会计学会
@A6iY accounting statement 会计报表
s= {>{,E accounting system 会计制度；会计系统
KH,f'` accounting transaction 会计事项；帐务交易
#;8)UNc)} accounting treatment 会计处理
_jX,1+M accounting year 会计年度
`LoRudf_` accretion 增值；添加
5=V"tQ&d9U accrual 应计项目；应累算数目
J%"5?)[z accrual basis 应计制；权责发生制
Tbm
~@k(C accrual basis accounting 应计制会计；权责发生制会计
>\K=)/W2 accrue 应累算；应计
h
8$.mQr accrued benefit 应累算利益
hwM<0Jf accrued charges 应计费用
%1TKgNf accrued cumulative preference share dividend 应累算的累积优先股股息
uNI&U7_" accrued expenses 应累算费用
$Z;8@O3 accrued interest payable 应付利息；应计未付利息
;>2 - accrued interest receivable 应收利息；应计未收利息
koT3~FK accrued right 累算权益
&/[MWQ accruing profit 应累算的利润
T"P}` mT accumulated fiscal reserve 累积财政储备
b;
of9hY accumulated profit 累积利润；滚存溢利
Hx6O Dj[- accumulated reserve 累积储备
v FL$wr accumulation of surplus income 累积收益盈余
s 4rva G@a acquired assets 既得资产
jUE:QOfRib acquisition 收购；购置；取得
;R 6f9tu2 acquisition cost 购置成本
c9c]1XJ acquisition expenses 购置费用
#jBmWaP. acquisition of 100% interest 收购全部股权
?8 $`GyjS acquisition of control 取得控制权
3~fi#{ acquisition of fixed assets 购置固定资产
:JSxsA6 k acquisition of shell “买壳”
3F"vK acquisition price 收购价
;q'-<O act of God 天灾
GI{EP& C acting partner 执事合伙人
%!iqJ)*~ active market 买卖活跃的市场；交投畅旺的市场；旺市
NUM!'+H_h active partner 积极参与的合伙人
5$+7Q$Gw active trading 交投活跃
7Wef[N\x actual circulation 实际流通
=tt D5 p actual cost 实际成本
*i*\ dl actual expenditure 实际开支；实际支出
^nZ=B>Yn2 actual income 实际入息；实际收入；实际收益
nY MtK actual market 现货市场
]a.e ;c- actual price 现货价；实际价格
F~= kMQO actual profit 实际利润
D)G oWt actual quotation 实盘；实际价位；实际报价
\ \EX'L actual year basis 按实际年度计算
9Avj\G actuals 实货
Z5'^ H j1, actuarial investigation 精算调查
( !@gm)#h actuarial principle 精算原则
^}2!fRKAmo actuarial report 精算师报告
Up%XBA Actuarial Society of Hong Kong 香港精算学会
_t,aPowX actuarial valuation 精算师估值
kj2qX9 Ms actuary 精算师
}s?3 ad referendum agreement 暂定协议；有待覆核的协定
@ *J bp ad valorem duty 从价税；按值征税
o,j_eheAM ad valorem duty system 从价税制
4w|t| ? ad valorem fee 从价费
R/1e/ t ad valorem tariff 从价关税
ri-&3%%z< additional allowance 额外免税额
}{+?>!qD t additional amount for unexpired risk 未过期风险的额外款额
zAT OFV additional assessable profit 补加应评税利润
ag8)^p'9 additional assessment 补加评税
b,:^\HKC additional commitment 额外承担
VS4Glx73 additional commitment vote 额外承担拨款
bX[ZVE(L additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
;^s|n)F#c additional dependent parent allowance 供养父母额外免税额
\x$`/ additional provision 额外拨款
m K TF@DED additional stamp duty 附加印花税
#3Z AMV additional tax 补加税罚款；补加税款
_b >z'4_' Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
\<9aS Y'U adjudged bankrupt 被裁定破产
R-$w* =Y adjudicated bankrupt 裁定破产人
] UIN4E adjudication fee 裁定费；评定印花税额手续费；评估契据费
{_ W8Qm`. adjudication of bankruptcy 裁定破产；宣告破产
U}HSL5v adjudication of insolvency 裁定无力偿还债务
5f_x.~ymA adjusted actual 经调整的实数；调整后的实数
q8ZxeMqx% adjusted current assets 经调整的流动资产；调整后的流动资产
_=x*yDPG} adjusted figure 经调整的数字；调整后的数额
]Ls T adjusted liabilities 经调整的负债；调整后的负债
q/w5Dx|: adjusted loss 经调整的亏损；调整后的亏损
`dF~' adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
6|Dtx5
"r adjusted profit 经调整的利润；调整后的利润
[ {"x{; adjusted surplus 经调整的盈余额；调整后的盈余额
R%LFFMVn adjusted value 经调整的价值；调整后的价值
&b~ X&{3, adjustment 调整；修订；理算〔保险〕
7Z +Fjy-B adjustment centre 调剂中心
kqX % y adjustment lag 调整过程的时间差距；调整时差
pno}`Cer adjustment mechanism 调整机制
]~$@x=p2e adjustment of loss 亏损调整
~ :,}? 9 adjustment process 调整过程；调整程序
_Cf:\Xs
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U`N?<zm<oO administered exchange rate 受管制汇率
e`a4G r Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
CUdpT$ $x3 administration expenses 行政费用
.>, Y
| administration fee 手续费；行政费
_3u3b/%J? administration in bankruptcy 破产管理
`Gxb98h/r administration order 遗产管理令
[e\IHakj administrator 管理人；遗产管理人
@lM-+q(tl administrator of the estate 遗产管理人
B]hRYU admission of debt 债项承认书
r] }6iF. admission of proof 接纳债权证明
3
u=\d)eq advance 放贷款项；垫付款项；预支款项；预付款项
~%tVb c advance account 暂支帐目；预付款帐户
g_PP 9S_? advance compensation 预付补偿金
VxOWv8} | advance from shareholder 股东垫款
gs0 jwI advance pending reimbursement 预支以待日后付还
9T2_2 advanced economy 先进经济体系
f@9XSZ<.71 advancement 预付；预付财产
F~fN7<9R advances warrant 垫款令
d|87;;X|u advancing 贷出
VJA/d2Oys adverse balance 逆差
0gOca +& adverse exchange 逆汇
*EO*Gg0d advertisement addressed to shareholders 在报章刊登的致股东通告
Tw% 1m advice for collection 托收通知书
Z;u3G4XlF advice of drawing 提款通知书；汇票通知书
t ?^!OJ:L advice of payment 付款通知
t~}c"|<t Advisory Committee [Securities and Futures Commission]
[[w-~hHH - 谘询委员会〔证券及期货事务监察委员会〕
Ym nh%wS Advisory Committee on Diversification 经济多元化谘询委员会
Qru&lAYc< affidavit 誓章；遗产申报誓章
2xi; 13? affidavit of no receipt 述明无收款的誓章
?FS0zc!+ affiliate 联号；联营公司；附属公司
X ?ZLmP7| affiliated company 附属公司；联号；联营公司
US's`Ehx affirmation [estate duty] 非宗教式宣誓〔遗产税〕
* > 2FcoN; affordability 负担能力
{]|<|vc;GI African Development Bank [AfDB] 非洲开发银行
V]]!0ugvk( after-acquired property 事后取得的财产
uZ f
6W<a after-hours dealing 市后交易
~tL:r =
after-tax profit 税后盈利；税后利润；税后溢利
19% "F!^i agency agreement 代理协议
r4K _W p agency expenses 代理机构的开支
V"gKk$j7 agency fee 代理费
EAr; Agency Law 《代理法》
?|oN}y"i agent 代理人；承销人
~T9QpL1OJ agent of company 公司代理人
YVHf -uP agent's fee 代理人费；经纪费
K)1Lg? j aggregate 总计；总数；总体数字
55`p~:&VQ aggregate amount 总款额；总额
( ,mV6U % aggregate assets and liabilities 总体资产与负债
o3GZc H? aggregate at constant price 按固定价格计算的总体数字
Nv0a]Am aggregate demand 总需求
4a!%eBhX"K aggregate gross position 总持仓量
S H"<f_ aggregate limit 总限额
st.{AEv@ aggregate of salaries tax 合计薪俸税
(-;(wC EE aggregate performance 总体表现；总体业绩
W}7Uh
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6o]{< T/' aggregate surplus 总盈余
x~m$(LT aggregate total 整体总额
~Sf'bj;( aggregate value 总值；合计价值
u46Z}~xf b aggregated basis 合计基准
-d2) aggregated net chargeable income 合计应课税入息实额
7[L%j;)bw aggregation 合并计算；合计；总和
%WP[V{,F aggregation of incomes of husband and wife 夫妇入息合并计算
ME)='~E aggregation of property 财产的总和
W! |_ hL agio 差价；贴水
Bn.R,B0PL Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
E@Ewx;P5 Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
g@t..xJ, 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
B4zuWCE@ Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
5KTFf6Uq 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
?|`n&HrP Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
P xWH)4 《香港政府和大韩民国政府关于相互促进和保护投资协定》
gDw(_KC agreement for a settlement 授产协议
&_ @M
6[- agreement for assignment 转让协议
U0|bKU agreement for sale 售卖协议；买卖协议
,T ^ A ?t agreement for sale and purchase 买卖协议
DqI "B agreement for the payment of interest 支付利息协议
2w~Vb0 agreement for the repayment of money 还款协议
8"LM:0x agreement of reinsurance 再保险协议
<JXHg, Q Agricultural Bank of China 中国农业银行
_BgWy # air passenger departure tax 飞机乘客离境税
b9wC:NgQx Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
?J+ *i
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GVf[H2%H alcohol duty 酒精税
s/3sOb}sA alienation 让与；让渡；转让
"N EKz alimony 生活费；赡养费
4__HH~j ?Q All Ordinaries Index [AOI] 所有普通股指数
]$.w
I~J% all risks 全险；综合险
^[+2P?^K All Sales Record for Stock Market 《股票市场成交报告》
;Hp78!#, Allied Capital Resources Limited 新联财务有限公司
cYOcl-*af all-items index [Consumer Price Index] 总指数〔消费物价指数〕
[%/B"w Tt allocation letter 拨款信件
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uV@/fn< allocation of fund 分配款项；预留款项
eH*i_g' allocation of profit 利润分配；溢利分配
3qV~C{ S allocation warrant 拨款令
p Zx x allotment 分配；配股
39~WP$ GM allotment notice 股份配售通知；配股通知
&P*r66 allotment of shares 股份分配
Dl\0xcE allowable 可获宽免；免税的
-EU=R_yg allowable business loss 可扣除的营业亏损
)\W}&9 > allowable expenses 可扣税的支出
6Y.k <oem allowance 免税额；津贴；备抵；准备金
LF (S"Of allowance for debts 债项的免税额
,#^2t_c/ allowance for depreciation by wear and tear 耗损折旧免税额
/L]@k`.q@ allowance for funeral expenses 殡殓费的免税额
.34 5%j allowance for inflation 为通货膨胀而预留的款项；通胀准备金
KA T"!b allowance for repairs and outgoings 修葺及支出方面的免税额
=:TQ_>$Nc2 allowance to debtor 给债务人的津贴
<h~uGBS" alteration of capital 资本更改
Q/HEWk alternate trustee 候补受托人
!af;5F amalgamation 合并
{)kL7>u]^V ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
wXY T(R ambit of charges 征税范围；收费范围
!WB3%E ,I amended valuation 经修订的估值
>*|Eyv_ American Commodities Exchange 美国商品交易所
. 7Pp'-hK American Express Bank Limited 美国运通银行
DU5rB\!.~ American Stock Exchange 美国证券交易所
^|!\IzDp amortization 摊销
e-xT.RnQ amount due from banks 存放银行同业的款项
AXo)(\ amount due from banks abroad 存放海外银行同业的款项
@P=n{-p IW amount due from holding companies 控股公司欠款
^g <Lu/5w amount due from local banks 存放本港银行同业的款项
>Fe=PRs amount due to banks 银行同业的存款
tPw7zFy6r amount due to banks abroad 海外银行同业的存款
mE b`ET| amount due to holding companies 控股公司存款
l{kacfk# amount due to local banks 本港银行同业的存款
i4SW Fa`` amount due to outport banks 外埠银行同业的存款
>RiU/L amount for note issue 发行纸币的款额
~X;sa,)L1+ amount of bond 担保契据的款额
-l"8L;` amount of consideration 代价款额
oChf&W 8u amount of contribution 供款数额
2@&"*1(Xu amount of indebtedness 负债款额
t?;=\%^< amount of principal of the loan 贷款本金额
sI#h&V,9 amount of rates chargeable 应征差饷数额
gaU^l73 ,C amount of share capital 股本额
p@?(m/m$ amount of sums assured 承保款额
&Ci_wDJ amount of variation 变动幅度
# M
Y4Mr amount of vote 拨款数额
kc@ \AZb amount payable 应付款额
:19s=0 amount receivable 应收款额
{D]I[7f8Ev Amsterdam Stock Exchange 阿姆斯特丹证券交易所
[H2su|rBI` analysis 分析
#m'+1 s L ancillary risk 附属风险
# S|On[Q ! annual account 周年帐目；周年帐目报表；年度决算；年结
h`tf!M D] annual accounting date 年结日期
1bCS4fs^> annual allowance 每年免税额；年积金；年度津贴；年津
/ pGx ! annual balance 年度余额
i-sm 9K'ns annual disposable income 每年可动用收入
TP`"x}ACa? annual estimates 周年预算
K$ $%j "s annual fee 年费
j{m{hVa annual general meeting 周年大会
PhmtCp0-7- annual growth rate 年增率；每年增长率
m
.En!~ t annual long-term supplement 长期个案每年补助金
tU8aPiUl annual pensionable emolument 可供计算退休金的年薪
(d[JMO^@8 annual report 年报
E/d\ebX| Annual Report on the Consumer Price Index 《消费物价指数年报》
`K2vG`c annual return 周年报表；周年申报表；每年报税表格
"?J f# Annual Return Rules 《周年报表规则》
D]V&1n annual review of consumer prices 每年消费物价回顾
$BOIa annual roll-forward basis 逐年延展方式
<1U *{y annual salary 年薪
Hxj8cX UF| annual statement 年度报表；年度决算表
,nw5 M.D_ 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
)VG_Y9;Xk: annuitant 年金受益人
7P 52r annuity 年金
'f.5hX(Y annuity contract 年金合约
O-+!KXHd[ annuity on human life 人寿年金
fa/p antecedent debt 先前的债项
Q0""wR q ' ante-dated cheque 倒填日期支票
Mi[,-8Sk anticipated expenditure 预期开支
7.
eiM!7g anticipated net profit 预期纯利
h{PJ4U{W anticipated revenue 预期收入
<FvljKuq+ anti-inflation measure 反通货膨胀措施
0 B5d $0 anti-inflationary stance 反通货膨胀立场
]mi)x6 3^ apparent deficit 表面赤字
}sfv zw_ apparent financial solvency 表面偿债能力
M
!rw!,g apparent partner 表面合伙人
XfwH1n/o# application for personal assessment 个人入息课税申请书
(8GA;:G7G application of fund 资金应用
&([Gc+"5E. application to release as liquidator and to destruct the books of accounts and documents
wY7+E/ 申请免除清盘人职务及毁灭帐簿与文件
R1:7]z0B appointed actuary 委任精算师
DEenvS`,P appointed auditor 委任核数师；委任审计师
>LFj@YW_) appointed trustee 委任的受托人
S|B S;VY appointer 委任人
x=Ez hq]X apportioned pro rata 按比例分摊
4 ..V apportionment 分配；分摊
9kas]zQ%=P Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
y)`q% J& apportionment formula 分摊方程式
pf_`{2.\uO apportionment of estate duty 遗产税的分摊
\j vS`+ appraisal 估价；评估
XP@&I[J3sI appreciable growth 可观增长
.@Jos^rxgJ appreciable impact 显着影响
uU 8L 93 appreciable increase 可观增长
,j[1!*Z_[ appreciation 增值；升值
c=IjR3F appreciation against other currencies 相对其他货币升值
PW-sF appreciation of the exchange value of Hong Kong dollar 港元汇值上升
p/jAr+XM appreciation tax 增值税
9Cw !< appropriation 拨款；拨用；拨付
v/G^yZa appropriation account 拨款帐目
bj+foNvu\ Appropriation Bill 拨款法案
*18J$ appropriation-in-aid system 补助拨款办法
MPJ0>Ly approved assets 核准资产
mp0! S
approved basket stock 认可一篮子证券
HK.Si]: approved budget 核准预算
No w2ad& approved charitable donation 认可慈善捐款
I]N!cEr;@- approved charitable institution 认可慈善机构
'\LU 8VC approved currency 核准货币；认可货币
pR~"p#Y approved estimates 核准预算
2ZQ|nwb7 approved estimates of expenditure 核准开支预算
%VgK::)r approved overseas insurer 核准海外保险人
d#HN '(2t approved overseas trust company 核准海外信托公司
; 5!8LmZ0# approved pooled investment fund 核准汇集投资基金
;:ocU? approved provident fund scheme 认可公积金计划
+ hMF\@ approved provision 核准拨款
NJ!}(=1|K approved redeemable share 核准可赎回股份
D+Z,;XZ approved regional stock 认可地区性证券
Um
I,?p approved retirement scheme 认可退休金计划
; DI"9 approved subordinated loan 核准附属贷款
] iiB|xT arbitrage 套戥；套汇；套利
wafws*b% arbitrageur 套戥者；套汇者
;0E[ ;
L! arbitrary amount 临时款项
9 QN(Wq@ arrangement 措施；安排；协定
wW'.bqA arrears 欠款
$s5D/60nO arrears of pay 欠付薪酬
)$E'2|Gm/ arrears of revenue 逾期未收税款；逾期未收的帐项
xh!aB6 m8R articles of association 组织章程；组织细则；组织章程细则
L (kW] Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
wRE2rsXoU ascertainment of profit 确定利润
;UWp0d %
"Asia Clear" “亚洲结算系统”
x/#.%Ga#T Asia Commercial Bank Ltd. 亚洲商业银行有限公司
!Ka~X!+ \ Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
#0/^v* Asian Development Fund [ADF] 亚洲发展基金
\'Ca%j Asian dollar bond 亚洲美元债券
R&1 xZFj Asian dollar market 亚洲美元市场
7 8u=J z6 Asian dollar rate 亚洲美元利率
*(Us:*$W. Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
U,^jN|v Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
'J#uD|9) asked price 沽盘；喊价；索价；卖方报价
|>=\
VX17 assessable income 应评税入息
_zFJ]7Ym.) assessable loss 应评税亏损
FGRG?d4?h assessable profit 应评税利润
5~SBZYI
assessable value 应评税值
%967#XI[y assessed profit 估定利润
Kr;F4G|Qt assessed value 经评估价值
aW$))J)0 assessment 评税；评定；估价；评税单
)mRKIM}*W assessment number 评税编号；估价编号
A-qpuI;f assessment of additional tax 补加税评税
W:=CpbwENX assessment of performance 业绩评估；实绩评价
ZY> u4v. Assessor 评税主任
[$%0[; jtS asset price bubbles 资产价格泡沫
2dBjc{ asset-backed securities 具资产保证的证券
)N]%cO(^ assets accretion 资产增值
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>~n assets and liabilities 资产与负债
[ r=U- assets betterment statement 资产递增表；资产改进表
* uZ'MS assets lending 实物放款；有抵押贷款
lyrwm{& assets of the company passing on the death 死者去世时转移的公司资产
o|c"W}W assets pledged as security for liabilities 用作负债抵押的资产
m}fY5r<<;/ assets portfolio 资产投资组合
t)*A# assets price 资产价格
{]:B80I;2 assets quality 资产质素
^]?Yd )v assets realization 资产变现
kZvh<NFh_ assets refinancing arrangement 资产再集资安排
J~rjI24 assets securitization 资产证券化
#+PfrS = assets situated outside Hong Kong 在香港以外地方的资产
82Nw 6om6i assets stripping 削减资产；拆卖资产
08E ,U assets value 资产值
5%(xZ
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{c:ef@'U assignment 转让；转让书；转让契
h5m6 )0" assignment of interest 权益转让
3ocRq
% %K assignment of letters patent and trade mark 专利证书及商标转让
qt#4i.Iu+ assignment of property 物业转让；物业转让书
%p.hwgvnp assignment right 转让权
O7tL,)Vv assignor 转让人
-` e`U%n associate 有联系的人；有关连人士；相联者；合伙人；联系人
{Ng HH]]O Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
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#UB associate member 附属会员
O(f&0h
! associated body corporate 相联法人团体
cds F<tpy associated company 相联公司；联属公司
g4>1> .s associated corporation 相联法团
AZjj71UE Association of Chartered Certified Accountants [ACCA] [United Kingdom]
||sj*K 公认会计师公会〔英国〕
3q0^7)m0 Association of Futures Exchange Brokers 香港期货经纪协会
7_ah1IEK Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
HA%r:Px association of underwriters 承保人组织
xDBHnr}[ assumption of control 接管
q5(Z
assurance 担保；保险；转易；转易书
)v?-[
oR assurance of interest 权益的转易
TANt*r7 at 19XX price 按一九ＸＸ年价格计算
X~V r} at a discount 按赔价计算；按贴水价格计算；打折扣
$8 ,/ [V
A at a premium 按溢价计算；按升水价格计算
'P? DZE at call 通知付款；按通知
f Tc ,"{ at constant market price 按固定市价计算
H) &pay at constant price 按固定价格计算
Z8Il3b*) at cost 按成本计算
V{G9 E at current market price 按当时市价计算；按现时市价计算
lEv<n6:_ at current price 按当时价格计算；按现时价格计算
wC[Bh^] at factor cost 按要素成本计算；按生产要素成本计算
6J%+pt[tu at money-of-the-day price 按付款当日价格计算
ym)`<[T at or better 按指定或较佳价位〔买卖指令〕
Z
]WA-Q6n at par 按面值计算；平价
9ApGn!` at sight 见票即付
E$8 4c+ at the close 按收市盘
/!Kl at the opening 按开市盘
7Y(ySW attestation 见证；见证条款
VpMPTEZ*L at-the-money option 平价期权
b/Z 0{38 attorney 受权人；受托代表人
#ZRplA~C7] attornment 新拥有人承认书
-"e$ VB attributable profit 可归属利润
13 T0"} attributable share value 可归属股份价值
A/"p P O Auckland Stock Exchange 奥克兰证券交易所
2i~qihx5^ auction 拍卖
\V,;F!*#G auctioneer 拍卖商
)\TI^%s audit 审计；核数
ku}I; k | Audit Commission 审计署
l6Q75i)eF Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
\aO.LwYm;: 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〕
a,N?Gx K~ audit review 帐目审查
nu#_,x<LS Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
p@7[w@B\c audited account 审计帐目；经审计的帐目
UPkD^D, audited annual account 经审计的周年帐目
.%4{zaB audited balance sheet 经审计的资产负债表
R'q:Fc auditor 核数师；核数主任；审计师
;hLne0|)} auditor's certificate 核数师证明书；审计师证明书
[o Q&}3\XJ auditor's report 核数师报告；审计师报告
z3[0BWXs Aussie bond 澳元债券
-f-2!1&<3h austerity budget 紧缩预算
:J}@*>c Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
8HLcDS# Australia All Ordinaries Index 澳洲所有普通股票指数
7E 9 h!<5v Australian Dollar [AUD] 澳元
mJ|7Jc Australian Options Market 澳大利亚期权市场
8\^[@9g3\3 Australian Securities Commission 澳洲证券事务监察委员会
=Gq
'sy:h Australian Society of Certified Practising Accountants 澳洲执业会计师公会
k(;c<Z{?1
Australian Stock Exchange 澳大利亚证券交易所
^f,('0p- > Austrian Schilling [ATS] 奥地利先令
XHlx89v7 authentication 认证；鉴证
*?+m aK{5+ authority to purchase 委托购买证；委购书
Y(]&j`% authorization 认可；核准；授权；授权书
,1YnWy * authorization by direction 指示授权
#)BdN authorization by instruction 指令授权
hFjXgpz5 authorization by warrant 令状授权
Tx7YHE6{ authorization of unit trust 单位信托的认可
t*)-p:29h authorized agent 指定代理人
Pl
} dA authorized capital 法定资本
7^~pOFdH authorized clerk 出市员
h,V#V1>Hu authorized dealer 认可交易商
Cu\A[6g, authorized financial institution 认可财务机构
o?J>mpC authorized fund 认可基金
ZC 1U authorized fund house 获授权的基金公司；认可基金公司
iM Xl}3 authorized institution 认可机构
nV0"q|0K; authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
{Z_Pry$6 authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
I/s?] v authorized insurer 获授权保险人；获认可承保人
/.\$%bua authorized investment 特准投资项目
66%#$WH# authorized person 获授权人
M,Px.@tw. authorized representative 获授权代表
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"F.\ O@ authorized share capital 法定股本
s.rS 06x automated quotation system 自动报价系统
PaEsz$mgy Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
S`"M;%T 自动交易系统〔香港期货交易所有限公司〕
eb)S <%R / automatic adjustment mechanism 自动调整机制
>T ld: automatic adjustment system 自动调整系统
E$FXs ~a Automatic Clearing House 自动票据交换所
gtHk1 9 automatic exchange rates accumulation system 自动化汇率累集系统
5|-(Ic Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
id.o )= automatic teller machine [ATM] 自动柜员机
{cv,Tz[Q> autopay 自动转帐
nFlj`k<]Y available assets 可用资产
IjDG available fiscal reserve 现存财政储备
jK&kQ available profit 可用利润
x]k^JPX Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
M)#R_(Q5{ average 平均；平均数；海损
Ox&g#,@h average basic salary 平均基本薪金
zu }h3n 5 average consumer expenditure 平均消费开支；一般消费开支
%&^F.JTt\ average cost 平均成本
N
L]:<FG average cost of land production 增辟土地平均成本
7;n'4LIa9 average daily turnover 平均每日成交额
d
`Q$URn| average daily wage rate 平均每日工资率
L vc*L6 average expenditure pattern 平均开支模式
0= s+bo1 average growth rate 平均增长率
ZBJYpeGe average net fixed assets 固定资产平均净值
79a{Zwdd9j average of relatives 相对价格平均数
Ah &D5,3 average price 平均价格
QH4nb h4 average propensity to consume 平均消费倾向；一般消费倾向
)E^4\3 ^: average propensity to save 平均储蓄倾向；一般储蓄倾向
Ckvm3r\i2 average rate 平均率
_-Aw`<_*- average revenue 平均收入；平均收益
fZXJPy;n average stock 平均库存；平均存货
5-w6(uu average yearly rent 平均年租
5Lt&P
5BY avoidance of double taxation 避免双重课税
9r7QE&. avoidance of tax 避税
