A:
JCITIjD7= A share Ａ股；甲类股份
[rhK2fr:i abatement of tax 减税；减扣免税额
@hOY& ABN AMRO Bank N.V. 荷兰银行
%vrUk;<35 above-the-line expenditure 线上项目支出；经常预算支出
M""X_~&I" above-the-line receipt 线上项目收入；经常预算收入
w6k^|." ABSA Asia Limited 南非联合亚洲有限公司
]G=^7O]`C! absolute change 绝对数值变更
Jz_`dLL^ w absolute expenditure 实际开支
!=+ hU/e absolute guideline figure 绝对准则数字
YccD ^w[`B absolute interest 绝对权益
?)+I'lW! absolute order of discharge 绝对破产解除令
IAbH_+7O absolute profit margin 绝对利润幅度
[-Mfgw]i absolute value 实值；绝对值
#!M;4~Sfx absolutely vested interest 绝对既得权益
ob=IaZ@? absorbed cost 已吸收成本；已分摊成本
} nNCg H absorption 吸收；分摊；合并
X57\sggK absorption rate 吸收率；摊配率；分摊率
q?Mmk h)g ACB Finance Limited 亚洲商业财务有限公司
mv9@Az9 acceptable form of reciprocity 合理的互惠条件
xV5eKV acceptable rate 适当利率；适当汇率
c< g{ &YJ acceptance agreement 承兑协议
knu>{a} acceptance for honour 参加承兑
J.npv1F acceptor 承兑人；接受人；受票人
]4oF!S%F acceptor for honour 参加承兑人
3sBu`R*hk accident insurance 意外保险
ob>2SU[Y Accident Insurance Association of Hong Kong 香港意外保险公会
T$9tO{ accident insurance scheme 意外保险计划
PF/eQZ *4 accident year basis 意外年度基准
vC!}%sxVw_ accommodation 通融；贷款
C+c;UzbD accommodation bill 通融票据；空头票据
u+vUv~4A6 accommodation party 汇票代发人
\ !:^=2VF account balance 帐户余额；帐户结余
1'[_J account book 帐簿
<al/>7z'
O account collected in advance 预收款项
VSa#X |z account current book 往来帐簿
|B. tBt^ account of after-acquired property 事后取得的财产报告
dJd(m&.|N account of defaulter 拖欠帐目
!BW6l)= L account payable 应付帐款
veh?oJi@ account payee only [A/C payee only] 只可转帐；存入收款人帐户
AE 2>smp5@ account receivable 应收帐款
(Puag* account receivable report 应收帐款报表
E
h>qUa account statement 结单；帐单；会计财务报表
h48
jKL( account title 帐户名称；会计科目
ey>V^F j accountant's report 会计师报告
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^67HtNQ Accountant's Report Rules 会计师报告规则
MHkTN accounting and auditing procedure 会计与审计程序；会计与核数程序
x*uQBNf= Accounting Arrangements 《会计安排》
%B'*eBj~fw accounting basis 会计基础
8yV?l7 accounting by Official Receiver 破产管理署署长呈交的帐目
!Wz%Hy:ZK Accounting Circular 《会计通告》
juQQ accounting class 会计类别
0(!D1G{ul accounting date 记帐日期；会计结算日期
Ks@ accounting for money 款项核算
&c)n\ x* Accounting Officer 会计主任
` -L{J0xq accounting period 会计报告期；会计期
oO8V0VE\ accounting policy 会计政策；会计方针
m#a0H H accounting practice 会计惯例
)a%kAUNj accounting principle 会计准则
|+Fko8- accounting record 会计记录
0R%R2p'wG accounting report 会计报告
w(KB=lA2 Accounting Services Branch [Treasury] 会计事务部〔库务署〕
B&E qd Accounting Society of China 中国会计学会
>F~]r$G accounting statement 会计报表
,KHebv ! accounting system 会计制度；会计系统
_Hn-bp[?> accounting transaction 会计事项；帐务交易
H#l uG_) accounting treatment 会计处理
!!4` #Z0+# accounting year 会计年度
f H/J8< accretion 增值；添加
ah \yw accrual 应计项目；应累算数目
X>`e(1`_ O accrual basis 应计制；权责发生制
\,i?WgWv accrual basis accounting 应计制会计；权责发生制会计
L`Lro:E?kL accrue 应累算；应计
e-dpk^- accrued benefit 应累算利益
-5~&A6+ILn accrued charges 应计费用
U!rhj&n accrued cumulative preference share dividend 应累算的累积优先股股息
7LM?< lp] accrued expenses 应累算费用
_S[@d^cY accrued interest payable 应付利息；应计未付利息
G/:;Qig accrued interest receivable 应收利息；应计未收利息
[h>RO55e accrued right 累算权益
XUrxnJ4 accruing profit 应累算的利润
k<09 8F accumulated fiscal reserve 累积财政储备
Qb}1t n) accumulated profit 累积利润；滚存溢利
p pjS|l*` accumulated reserve 累积储备
0T{Z'3^= accumulation of surplus income 累积收益盈余
Bg?f}nu7 acquired assets 既得资产
?n 9<PMo acquisition 收购；购置；取得
y3 vDKZ acquisition cost 购置成本
b'Scoa7@' acquisition expenses 购置费用
}6;v`1Hr acquisition of 100% interest 收购全部股权
f,'gQ5\ X3 acquisition of control 取得控制权
b42"Y,sbB acquisition of fixed assets 购置固定资产
a&3pPfC acquisition of shell “买壳”
|]tIE{ d acquisition price 收购价
"Cz8nG act of God 天灾
'+6S kZ acting partner 执事合伙人
$n30[P@p; active market 买卖活跃的市场；交投畅旺的市场；旺市
A.@S>H'P
active partner 积极参与的合伙人
Hy _ ( active trading 交投活跃
Q:6i
3 Nr/ actual circulation 实际流通
SLyeonM-C actual cost 实际成本
$wgHa Sni actual expenditure 实际开支；实际支出
5E|y5|8fb actual income 实际入息；实际收入；实际收益
i /j
DwA actual market 现货市场
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s#v [Y actual price 现货价；实际价格
oDtg B O< actual profit 实际利润
%|&Wc pQR actual quotation 实盘；实际价位；实际报价
j:)"s_ actual year basis 按实际年度计算
?U\@ ? @ actuals 实货
?pS,?>J f actuarial investigation 精算调查
PyOj{WX>W actuarial principle 精算原则
B:-qUuS?R actuarial report 精算师报告
h[|c?\E
z Actuarial Society of Hong Kong 香港精算学会
>}& :y{z~ actuarial valuation 精算师估值
G4=R4'hC actuary 精算师
'G6g
yO/K ad referendum agreement 暂定协议；有待覆核的协定
{tq.c9+!d ad valorem duty 从价税；按值征税
'&XL|_Iq ad valorem duty system 从价税制
f-lM[\ma_ ad valorem fee 从价费
k,p:!S(bl ad valorem tariff 从价关税
~]CQ
DR: additional allowance 额外免税额
F/91Es additional amount for unexpired risk 未过期风险的额外款额
T*AXS|=ju additional assessable profit 补加应评税利润
*]
H8X=[x additional assessment 补加评税
Fx6c*KNX3
additional commitment 额外承担
rD"$,-h additional commitment vote 额外承担拨款
cym<uh-Wg^ additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
U3R;'80 f additional dependent parent allowance 供养父母额外免税额
M0+xl+c+ additional provision 额外拨款
9/?@2 additional stamp duty 附加印花税
] LcCom:] additional tax 补加税罚款；补加税款
U`G Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
` \}Ck1o adjudged bankrupt 被裁定破产
ZDQc_{e{ adjudicated bankrupt 裁定破产人
FTVV+9.l: adjudication fee 裁定费；评定印花税额手续费；评估契据费
V7+fNr]I adjudication of bankruptcy 裁定破产；宣告破产
u,E _Ezq adjudication of insolvency 裁定无力偿还债务
})v`` + adjusted actual 经调整的实数；调整后的实数
>s 5i adjusted current assets 经调整的流动资产；调整后的流动资产
{`-f<>N3 adjusted figure 经调整的数字；调整后的数额
mE|?0mRA % adjusted liabilities 经调整的负债；调整后的负债
/0.m|Th'm adjusted loss 经调整的亏损；调整后的亏损
QD2;JI2 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
(:g ZZG adjusted profit 经调整的利润；调整后的利润
& xAwk-{W adjusted surplus 经调整的盈余额；调整后的盈余额
l2Gtw*i_I adjusted value 经调整的价值；调整后的价值
U=kP xe adjustment 调整；修订；理算〔保险〕
%< ^IAMkp adjustment centre 调剂中心
8)Z)pCN adjustment lag 调整过程的时间差距；调整时差
DlMT<ld adjustment mechanism 调整机制
CyR1.|!@ adjustment of loss 亏损调整
8 ^ ujA adjustment process 调整过程；调整程序
4qsP/`8 adjustment range 调整幅度
yi29+T7j4S administered exchange rate 受管制汇率
!R`E+G@ Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
nM<B{AR5^ administration expenses 行政费用
O`M 6 =\ administration fee 手续费；行政费
uK6'TJ administration in bankruptcy 破产管理
r pB0?h!$ administration order 遗产管理令
m }J@w~# administrator 管理人；遗产管理人
R^hlfKnt administrator of the estate 遗产管理人
V6 L0\ admission of debt 债项承认书
V_x8
Q+~? admission of proof 接纳债权证明
SsY :gp_ advance 放贷款项；垫付款项；预支款项；预付款项
prk@uYCa = advance account 暂支帐目；预付款帐户
762c`aP_( advance compensation 预付补偿金
|ee A>z"I advance from shareholder 股东垫款
rk E;OU advance pending reimbursement 预支以待日后付还
99KW("C1F advanced economy 先进经济体系
+u[^@>_I0 advancement 预付；预付财产
d,5,OJY2f advances warrant 垫款令
"hbCP4 advancing 贷出
` P,-NVB adverse balance 逆差
WA?We7m $ adverse exchange 逆汇
@'~7O4WH advertisement addressed to shareholders 在报章刊登的致股东通告
K!<3|d advice for collection 托收通知书
t+l{D#?a
advice of drawing 提款通知书；汇票通知书
5qL ;@Y advice of payment 付款通知
RSTA!?K/. Advisory Committee [Securities and Futures Commission]
<Od5} 谘询委员会〔证券及期货事务监察委员会〕
nu6p{_M Advisory Committee on Diversification 经济多元化谘询委员会
~_]i'i i8 affidavit 誓章；遗产申报誓章
M669G;w(K affidavit of no receipt 述明无收款的誓章
\dHdL\f affiliate 联号；联营公司；附属公司
a
!yBEpMo affiliated company 附属公司；联号；联营公司
HYwtGj~5 affirmation [estate duty] 非宗教式宣誓〔遗产税〕
%_L~"E 2e affordability 负担能力
N|3a(mtiZ' African Development Bank [AfDB] 非洲开发银行
Y(<(!TJ- after-acquired property 事后取得的财产
0hpU9w} 12 after-hours dealing 市后交易
@ TraEBJGL after-tax profit 税后盈利；税后利润；税后溢利
:5#iVa#< agency agreement 代理协议
X
2Zp @q( agency expenses 代理机构的开支
r}4 agency fee 代理费
wZs jbNf`K Agency Law 《代理法》
!CUy{nV agent 代理人；承销人
+=Y$v2BZA3 agent of company 公司代理人
q |Orv =v agent's fee 代理人费；经纪费
9$WA<1PK+ aggregate 总计；总数；总体数字
}I"k=>Ycns aggregate amount 总款额；总额
"+Kp8n6 aggregate assets and liabilities 总体资产与负债
U:fGIEz{ZY aggregate at constant price 按固定价格计算的总体数字
jV.9d@EC aggregate demand 总需求
,ieew` aggregate gross position 总持仓量
d9.I83SS aggregate limit 总限额
w\}Q.$@ aggregate of salaries tax 合计薪俸税
Vwpy/5Hmp aggregate performance 总体表现；总体业绩
W5(.Hub} aggregate supply 总体供应
(J5M+K\H aggregate surplus 总盈余
J] )gXVRM aggregate total 整体总额
9zNMv- aggregate value 总值；合计价值
N+zR7`AG8 aggregated basis 合计基准
v m.%)F#@ aggregated net chargeable income 合计应课税入息实额
}Sh3AH/ aggregation 合并计算；合计；总和
_ YcIG OL aggregation of incomes of husband and wife 夫妇入息合并计算
bqwn_=. aggregation of property 财产的总和
bE%*ZB agio 差价；贴水
jyFKO[s\X Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
r:Ok z Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
qpX`Z Y^ 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
2Xqa?ay0> Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
0I}c|V'P 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
Id?2(Tg Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
X8 A$& 《香港政府和大韩民国政府关于相互促进和保护投资协定》
{S"! c. agreement for a settlement 授产协议
%&M*G@j agreement for assignment 转让协议
t]XF*fZH agreement for sale 售卖协议；买卖协议
*d}{7UMy# agreement for sale and purchase 买卖协议
,h },jkY4 agreement for the payment of interest 支付利息协议
[-hsG E agreement for the repayment of money 还款协议
]DK.4\^ agreement of reinsurance 再保险协议
"q7pkxEuJ Agricultural Bank of China 中国农业银行
?Vc/mO2X air passenger departure tax 飞机乘客离境税
MmW]U24s Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
RX ,c 4; airport tax 机场税
_ {mG\*q alcohol duty 酒精税
>$_@p(w alienation 让与；让渡；转让
:Y[ ?@/m4 alimony 生活费；赡养费
t}2M8ue(& All Ordinaries Index [AOI] 所有普通股指数
f"d4HZD^ all risks 全险；综合险
g*$yUt All Sales Record for Stock Market 《股票市场成交报告》
O/lu0acI Allied Capital Resources Limited 新联财务有限公司
f=Kt [|%'e all-items index [Consumer Price Index] 总指数〔消费物价指数〕
t ybM3VA allocation letter 拨款信件
3bR 6Y[ allocation of fund 分配款项；预留款项
'ExTnv ~ allocation of profit 利润分配；溢利分配
Ya
~ lPc allocation warrant 拨款令
vf
h*`G$ allotment 分配；配股
&h?8yV4B allotment notice 股份配售通知；配股通知
& ` weW allotment of shares 股份分配
M6*8}\ allowable 可获宽免；免税的
G~19Vv*; allowable business loss 可扣除的营业亏损
"kg?O r. allowable expenses 可扣税的支出
kg()C%#u
allowance 免税额；津贴；备抵；准备金
W4rh7e4 allowance for debts 债项的免税额
ufXU allowance for depreciation by wear and tear 耗损折旧免税额
Vf` 9[*j allowance for funeral expenses 殡殓费的免税额
z1~FE allowance for inflation 为通货膨胀而预留的款项；通胀准备金
@EGUQ|WL^ allowance for repairs and outgoings 修葺及支出方面的免税额
I #GsEhi allowance to debtor 给债务人的津贴
$6yr:2Xvt alteration of capital 资本更改
<UBB&}R0 alternate trustee 候补受托人
'H)l~L amalgamation 合并
@+ ^5z e\ ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
#)28ESj ambit of charges 征税范围；收费范围
b`X"yg + amended valuation 经修订的估值
=y1/V'2E American Commodities Exchange 美国商品交易所
vV /fTO American Express Bank Limited 美国运通银行
uf}Q{@Ab American Stock Exchange 美国证券交易所
\&1Di\eL amortization 摊销
h&6t.2<e amount due from banks 存放银行同业的款项
te8lF{R amount due from banks abroad 存放海外银行同业的款项
I
DtGt kF amount due from holding companies 控股公司欠款
q
NE( @at amount due from local banks 存放本港银行同业的款项
x#&%l JT amount due to banks 银行同业的存款
2 NrM se amount due to banks abroad 海外银行同业的存款
bhc
.UmH amount due to holding companies 控股公司存款
<P)0Y u amount due to local banks 本港银行同业的存款
62z"cFN amount due to outport banks 外埠银行同业的存款
OA\
*)c+F amount for note issue 发行纸币的款额
A]CO
Ysc amount of bond 担保契据的款额
nLv"ON~ amount of consideration 代价款额
bx8 |_K*^ amount of contribution 供款数额
VS_xC $X!S amount of indebtedness 负债款额
ziBg' amount of principal of the loan 贷款本金额
Y]!{
n W amount of rates chargeable 应征差饷数额
a]u1_ $) amount of share capital 股本额
F3V_rE< amount of sums assured 承保款额
=#ls<Zo: amount of variation 变动幅度
Kg MW amount of vote 拨款数额
4Js9 "<w amount payable 应付款额
=/]d\JSp amount receivable 应收款额
SUQk0 (M Amsterdam Stock Exchange 阿姆斯特丹证券交易所
VvTs87 analysis 分析
6Jf\}^4@k ancillary risk 附属风险
WQT;k0;T] annual account 周年帐目；周年帐目报表；年度决算；年结
CUo %i/R annual accounting date 年结日期
><Z`) }f annual allowance 每年免税额；年积金；年度津贴；年津
+r
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*K1GX annual disposable income 每年可动用收入
7ZVW7%,zF annual estimates 周年预算
NiTLQ" ~e annual fee 年费
3d0Yq annual general meeting 周年大会
'WW[ ' annual growth rate 年增率；每年增长率
sTALO L< annual long-term supplement 长期个案每年补助金
h#iFp9N annual pensionable emolument 可供计算退休金的年薪
zxt& o T0Q annual report 年报
:Sj r Annual Report on the Consumer Price Index 《消费物价指数年报》
Lp ?JSMe annual return 周年报表；周年申报表；每年报税表格
.`ppp!:a4 Annual Return Rules 《周年报表规则》
>nL9%W}8M annual review of consumer prices 每年消费物价回顾
VD*xhuy$k annual roll-forward basis 逐年延展方式
z
a^s%^:yK annual salary 年薪
I3ZbHb-)_, annual statement 年度报表；年度决算表
5wws8w 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
0Tm"Zh?B| annuitant 年金受益人
mjd9]HgN annuity 年金
n^7$ST#'bV annuity contract 年金合约
K&WNtk3hT annuity on human life 人寿年金
zkt+"P{az[ antecedent debt 先前的债项
S2jO ante-dated cheque 倒填日期支票
EFg s}BV_9 anticipated expenditure 预期开支
L8FLHT+R- anticipated net profit 预期纯利
*qLOr6 anticipated revenue 预期收入
h*qoe(+ZD anti-inflation measure 反通货膨胀措施
O! (FNv 0 anti-inflationary stance 反通货膨胀立场
|$vhu`]Z@^ apparent deficit 表面赤字
2_4m}T3 apparent financial solvency 表面偿债能力
2@ (Qd3N( apparent partner 表面合伙人
Z-!W#
application for personal assessment 个人入息课税申请书
/Nh:O application of fund 资金应用
+=y kt f application to release as liquidator and to destruct the books of accounts and documents
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申请免除清盘人职务及毁灭帐簿与文件
xCd9b:jG appointed actuary 委任精算师
U-$ B"w & appointed auditor 委任核数师；委任审计师
hupYiI~ appointed trustee 委任的受托人
dpBG)Xzoyv appointer 委任人
% ` c?cB apportioned pro rata 按比例分摊
9 xvE?8;M# apportionment 分配；分摊
i8`&XGEd Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
J! @$lyH apportionment formula 分摊方程式
J jCzCA:K_ apportionment of estate duty 遗产税的分摊
p[QF3)9F appraisal 估价；评估
5O9Oi:-!c appreciable growth 可观增长
h<wF;g, appreciable impact 显着影响
G}tq'#]E{z appreciable increase 可观增长
VK+#!!Ha appreciation 增值；升值
Sdc;jK 9d! appreciation against other currencies 相对其他货币升值
{.We%{4V appreciation of the exchange value of Hong Kong dollar 港元汇值上升
a; Ihv#q appreciation tax 增值税
i6[,m*q~2x appropriation 拨款；拨用；拨付
K/ q:aMq appropriation account 拨款帐目
-IR9^) Appropriation Bill 拨款法案
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{7 appropriation-in-aid system 补助拨款办法
#]ii/Et#x approved assets 核准资产
;6o p| approved basket stock 认可一篮子证券
7oPBe1P,K+ approved budget 核准预算
`@{qnCNQ approved charitable donation 认可慈善捐款
&Jj^)GBU approved charitable institution 认可慈善机构
1anV!&a<K( approved currency 核准货币；认可货币
]? L?q2>& approved estimates 核准预算
vm+EzmO,! approved estimates of expenditure 核准开支预算
g e aeOERc approved overseas insurer 核准海外保险人
:~ 3/ approved overseas trust company 核准海外信托公司
3\FiQ/? approved pooled investment fund 核准汇集投资基金
,vQkv u z approved provident fund scheme 认可公积金计划
7 581G$@ym approved provision 核准拨款
voaRh@DZ%/ approved redeemable share 核准可赎回股份
{M]m cRB( approved regional stock 认可地区性证券
8 zz-jk R approved retirement scheme 认可退休金计划
FXFQ@q*}v approved subordinated loan 核准附属贷款
J$PE7*NU arbitrage 套戥；套汇；套利
\O?#gW\tR arbitrageur 套戥者；套汇者
hHoc7 arbitrary amount 临时款项
tkWWR%c" arrangement 措施；安排；协定
pTmG\wA~$ arrears 欠款
(@`+Le arrears of pay 欠付薪酬
J6Mm=bO5 arrears of revenue 逾期未收税款；逾期未收的帐项
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P@EQ articles of association 组织章程；组织细则；组织章程细则
udg;jR-^ Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
8(%iYs$ ascertainment of profit 确定利润
*D]/V U "Asia Clear" “亚洲结算系统”
[HIg\N$I8C Asia Commercial Bank Ltd. 亚洲商业银行有限公司
xYR L4 Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
q{c6DCc ]\ Asian Development Fund [ADF] 亚洲发展基金
<"CG%RGP Asian dollar bond 亚洲美元债券
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36 Asian dollar market 亚洲美元市场
eUqsvF}l! Asian dollar rate 亚洲美元利率
=bf-+gZD Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
g9I2SdaJ Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
,[+gE\z{{u asked price 沽盘；喊价；索价；卖方报价
Qd]-i3^0 assessable income 应评税入息
n?aogdK$V assessable loss 应评税亏损
.he%a3 e assessable profit 应评税利润
vyqlP;K assessable value 应评税值
(q*T. assessed profit 估定利润
H@__%KBw assessed value 经评估价值
Cb.~Dv
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K*;=^PY assessment number 评税编号；估价编号
LUKdu&M assessment of additional tax 补加税评税
~|Gtm[9Ru assessment of performance 业绩评估；实绩评价
SLz^Wg._ Assessor 评税主任
9+=U&* asset price bubbles 资产价格泡沫
]Rnr>_>x; asset-backed securities 具资产保证的证券
sxnj`z assets accretion 资产增值
lGjmw"/C assets and liabilities 资产与负债
1>57rx"l 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
O,9KhX+ assets of the company passing on the death 死者去世时转移的公司资产
z{``v|K assets pledged as security for liabilities 用作负债抵押的资产
Y'bDEdeT assets portfolio 资产投资组合
$C(} assets price 资产价格
J h M.P9 assets quality 资产质素
0l^-[jK) assets realization 资产变现
WK /Byd.Z assets refinancing arrangement 资产再集资安排
M*8Ef^-U`t assets securitization 资产证券化
1/6 G &RB assets situated outside Hong Kong 在香港以外地方的资产
U`ID Z{g assets stripping 削减资产；拆卖资产
hM/|k0YV assets value 资产值
@\z2FJ79w assignee 承让人
:s$ rD assignment 转让；转让书；转让契
y!mjZR,& assignment of interest 权益转让
JQi)6A?J assignment of letters patent and trade mark 专利证书及商标转让
E]6 ;nY? assignment of property 物业转让；物业转让书
qL ,! assignment right 转让权
ISa2|v;M assignor 转让人
<k6Zx-6X< associate 有联系的人；有关连人士；相联者；合伙人；联系人
29 Yg>R!/ Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
_CciU.1k&, associate member 附属会员
Z- *L[ associated body corporate 相联法人团体
m:)v>v u associated company 相联公司；联属公司
*Jmy:C<> associated corporation 相联法团
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( Association of Chartered Certified Accountants [ACCA] [United Kingdom]
qOV#$dkY 公认会计师公会〔英国〕
;l7wme8Qk Association of Futures Exchange Brokers 香港期货经纪协会
xWU0Ev)4U Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
&^{HD }/{b association of underwriters 承保人组织
bQr H8) assumption of control 接管
MHpPb{ ^ assurance 担保；保险；转易；转易书
xCEEv5(5 assurance of interest 权益的转易
O!\P]W4r$ at 19XX price 按一九ＸＸ年价格计算
k/u6Cw0/ at a discount 按赔价计算；按贴水价格计算；打折扣
SZzS$6 t at a premium 按溢价计算；按升水价格计算
C*,-lk0b@ at call 通知付款；按通知
im Zi7o at constant market price 按固定市价计算
m3+MRy 5 at constant price 按固定价格计算
V&eti2 &zO at cost 按成本计算
c'vxT<8fWW at current market price 按当时市价计算；按现时市价计算
*rXESw]BR at current price 按当时价格计算；按现时价格计算
k BS;SDl) at factor cost 按要素成本计算；按生产要素成本计算
i"_)91RA at money-of-the-day price 按付款当日价格计算
&<_*yl p at or better 按指定或较佳价位〔买卖指令〕
8 T):b2h at par 按面值计算；平价
{W)Kz_ at sight 见票即付
D}>pl8ke~g at the close 按收市盘
M$B9?N6 at the opening 按开市盘
E!8FZv8 attestation 见证；见证条款
k ?;A #L~ at-the-money option 平价期权
ra 0:Lg' attorney 受权人；受托代表人
&B Y%<h0c attornment 新拥有人承认书
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pE attributable profit 可归属利润
r`qMif' attributable share value 可归属股份价值
]w h8m1 Auckland Stock Exchange 奥克兰证券交易所
f u?5gzT+b auction 拍卖
O{ zY (`[ auctioneer 拍卖商
)X@Obg audit 审计；核数
7Fw`s@/% Audit Commission 审计署
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0,UgZz Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
| :$D[= 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
, mEFp_a+ audit review 帐目审查
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'DM?mV:- Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
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`HSTq2 audited account 审计帐目；经审计的帐目
-CfGWO#Gbx audited annual account 经审计的周年帐目
} ddwL audited balance sheet 经审计的资产负债表
iwWy]V m7 auditor 核数师；核数主任；审计师
!`q*{O jx auditor's certificate 核数师证明书；审计师证明书
lc>)7UF auditor's report 核数师报告；审计师报告
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# " Aussie bond 澳元债券
";E Mu(IXb austerity budget 紧缩预算
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Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
|={><0 Australia All Ordinaries Index 澳洲所有普通股票指数
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+q}9 Australian Dollar [AUD] 澳元
mt3j- Mw Australian Options Market 澳大利亚期权市场
?P@fV 'Jo Australian Securities Commission 澳洲证券事务监察委员会
Z m9 e|J Australian Society of Certified Practising Accountants 澳洲执业会计师公会
g66=3c9</6 Australian Stock Exchange 澳大利亚证券交易所
nkTH#WTfR Austrian Schilling [ATS] 奥地利先令
s|Ls authentication 认证；鉴证
=Xh^@ OR authority to purchase 委托购买证；委购书
a]'sby authorization 认可；核准；授权；授权书
sY+U$BYB> authorization by direction 指示授权
3dfG_a61y authorization by instruction 指令授权
D.Rk{0se8 authorization by warrant 令状授权
?( Q" y\ authorization of unit trust 单位信托的认可
{Md xIp[ authorized agent 指定代理人
[tsi8r =T authorized capital 法定资本
;ZX P*M9 authorized clerk 出市员
m6^Ua authorized dealer 认可交易商
^6[KzE#* authorized financial institution 认可财务机构
mbxJS_P authorized fund 认可基金
d Q ?4@ authorized fund house 获授权的基金公司；认可基金公司
B!GpD@U authorized institution 认可机构
+qq,;npi authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
}qmBn`3R authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
~R/w~Kc!/A authorized insurer 获授权保险人；获认可承保人
O%5cMz?eU authorized investment 特准投资项目
xEQ2iCeC authorized person 获授权人
,\!4 A authorized representative 获授权代表
~E-YXl9 authorized share capital 法定股本
Yao>F--? automated quotation system 自动报价系统
4 "1OtBU3 Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
# m?GBr%k 自动交易系统〔香港期货交易所有限公司〕
UfjLNe}wA automatic adjustment mechanism 自动调整机制
L;/#D> U ( automatic adjustment system 自动调整系统
tk"L2t Automatic Clearing House 自动票据交换所
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bc L>S$B Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
/tRzb8` automatic teller machine [ATM] 自动柜员机
B%gk[!d }8 autopay 自动转帐
KJWYG ^zI available assets 可用资产
=o\ :@I[ available fiscal reserve 现存财政储备
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M_e\ available profit 可用利润
w,TyV%b[_ Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
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& average 平均；平均数；海损
H6E@C}cyM average basic salary 平均基本薪金
N[X%tf\L]F average consumer expenditure 平均消费开支；一般消费开支
RrK Agw average cost 平均成本
v:1l2Y)g average cost of land production 增辟土地平均成本
3U<\y 6/ average daily turnover 平均每日成交额
uA=6 HpDB average daily wage rate 平均每日工资率
IrQ8t! average expenditure pattern 平均开支模式
:,rD5a OQ average growth rate 平均增长率
7Z5,(dH> average net fixed assets 固定资产平均净值
Gir_.yc/ average of relatives 相对价格平均数
sN|-V+7&j average price 平均价格
hY+3PNiI@ average propensity to consume 平均消费倾向；一般消费倾向
&:= average propensity to save 平均储蓄倾向；一般储蓄倾向
vW]Frb average rate 平均率
SFoF]U09 average revenue 平均收入；平均收益
VOwt2&mZ average stock 平均库存；平均存货
D *W+0 average yearly rent 平均年租
8~RUYsg avoidance of double taxation 避免双重课税
@iB**zR/ avoidance of tax 避税
