A:
m';#R9\Fz A share Ａ股；甲类股份
c1PViko,> abatement of tax 减税；减扣免税额
C?{D"f`[] ABN AMRO Bank N.V. 荷兰银行
< sO?ev[ above-the-line expenditure 线上项目支出；经常预算支出
>6XDX=JVI above-the-line receipt 线上项目收入；经常预算收入
)-)ss"\+Ju ABSA Asia Limited 南非联合亚洲有限公司
Fgskb"k/ absolute change 绝对数值变更
g&q]@m absolute expenditure 实际开支
{3.*7gnY\L absolute guideline figure 绝对准则数字
|OOXh[y absolute interest 绝对权益
tSI& "- absolute order of discharge 绝对破产解除令
v'h3CaA9j absolute profit margin 绝对利润幅度
W^003*m~~K absolute value 实值；绝对值
Q^[e /U, absolutely vested interest 绝对既得权益
FPvuzBJ absorbed cost 已吸收成本；已分摊成本
1!X1wC T absorption 吸收；分摊；合并
.4I w=T_ absorption rate 吸收率；摊配率；分摊率
4 =~ 9v ACB Finance Limited 亚洲商业财务有限公司
W)|c [Q\ acceptable form of reciprocity 合理的互惠条件
Z+r%_|kZ acceptable rate 适当利率；适当汇率
mVa?aWpez acceptance agreement 承兑协议
Q@7l"8#[t acceptance for honour 参加承兑
nt drXg acceptor 承兑人；接受人；受票人
<"hb#Tn acceptor for honour 参加承兑人
<V7SSm accident insurance 意外保险
<%M\7NDWDA Accident Insurance Association of Hong Kong 香港意外保险公会
5 ?Uo&e accident insurance scheme 意外保险计划
Tt{U"EFO accident year basis 意外年度基准
NY.}uZ accommodation 通融；贷款
u82h6s<'W accommodation bill 通融票据；空头票据
1NuR/DO accommodation party 汇票代发人
a#Y uKh? account balance 帐户余额；帐户结余
;I[ ht account book 帐簿
:!(YEF#} account collected in advance 预收款项
1RCXc> }/ account current book 往来帐簿
lr-12-D%- account of after-acquired property 事后取得的财产报告
N $C{f;xV account of defaulter 拖欠帐目
L[CU account payable 应付帐款
|sA 4 :Aq account payee only [A/C payee only] 只可转帐；存入收款人帐户
@c6"RHG9 account receivable 应收帐款
c"sj)-_ account receivable report 应收帐款报表
P#w}3^ account statement 结单；帐单；会计财务报表
ub[""M? account title 帐户名称；会计科目
<\E"clZI accountant's report 会计师报告
+8Of-ZUx Accountant's Report Rules 会计师报告规则
f -vZ2+HP accounting and auditing procedure 会计与审计程序；会计与核数程序
u+I3IdU3 Accounting Arrangements 《会计安排》
y T[ Lzv# accounting basis 会计基础
J"/ JRn accounting by Official Receiver 破产管理署署长呈交的帐目
\_lG#p| Accounting Circular 《会计通告》
|P^]@om accounting class 会计类别
'.]e._T accounting date 记帐日期；会计结算日期
dNOX&$/= accounting for money 款项核算
A
Z4|&i T Accounting Officer 会计主任
BO?mQu~ accounting period 会计报告期；会计期
;[FW! accounting policy 会计政策；会计方针
KYnW7|* accounting practice 会计惯例
fndK/~?]H accounting principle 会计准则
>{ j,+$%kp accounting record 会计记录
3Dx Z#/! accounting report 会计报告
eFt\D\XOW Accounting Services Branch [Treasury] 会计事务部〔库务署〕
Z[ a O_6L Accounting Society of China 中国会计学会
2=i gS #h accounting statement 会计报表
j5PaS k&o= accounting system 会计制度；会计系统
}V\P,ck accounting transaction 会计事项；帐务交易
di8W2cwz accounting treatment 会计处理
]cx" accounting year 会计年度
/d{g lOk accretion 增值；添加
//#x K D accrual 应计项目；应累算数目
fKPiRl LS accrual basis 应计制；权责发生制
I(z>)S'7r accrual basis accounting 应计制会计；权责发生制会计
9=Y,["br$_ accrue 应累算；应计
A Oby*c accrued benefit 应累算利益
A8 \U
CG accrued charges 应计费用
B@ZqJw9J[ accrued cumulative preference share dividend 应累算的累积优先股股息
@o }1n?w accrued expenses 应累算费用
`V]egdO accrued interest payable 应付利息；应计未付利息
u&1j>`~qJ accrued interest receivable 应收利息；应计未收利息
bHh C56[M accrued right 累算权益
,"P5D&,_ accruing profit 应累算的利润
S1D 9AcK accumulated fiscal reserve 累积财政储备
% MfGVx}nG accumulated profit 累积利润；滚存溢利
zkjPLeX accumulated reserve 累积储备
P]!LN\[ accumulation of surplus income 累积收益盈余
a/`c ef acquired assets 既得资产
T)b3N| ONB acquisition 收购；购置；取得
l@,); w=_P acquisition cost 购置成本
g0^~J2sDd acquisition expenses 购置费用
>Sc$R0 acquisition of 100% interest 收购全部股权
&/B2)l6a acquisition of control 取得控制权
aD m-X r acquisition of fixed assets 购置固定资产
*]{9 K acquisition of shell “买壳”
mr:kn 0 acquisition price 收购价
2uvQf&, act of God 天灾
s(1_: acting partner 执事合伙人
9F2 P(aS active market 买卖活跃的市场；交投畅旺的市场；旺市
z5x ,fQw6O active partner 积极参与的合伙人
A zHIp^ active trading 交投活跃
LVPt*S= / actual circulation 实际流通
K!IF? iell actual cost 实际成本
OSSd;ueur$ actual expenditure 实际开支；实际支出
* 23m- actual income 实际入息；实际收入；实际收益
L
LYHr actual market 现货市场
3v9gb,)y\ actual price 现货价；实际价格
uS!
35{.> actual profit 实际利润
uB5h9&5 7 actual quotation 实盘；实际价位；实际报价
p{m xk)A actual year basis 按实际年度计算
qT4I Y$h actuals 实货
Z:\;R{D actuarial investigation 精算调查
?;0 nJf actuarial principle 精算原则
?RgU6/ 2 actuarial report 精算师报告
Bg+<*z-?e Actuarial Society of Hong Kong 香港精算学会
Fpj6Atk actuarial valuation 精算师估值
pRQ fx^ On actuary 精算师
!A'`uf4u ad referendum agreement 暂定协议；有待覆核的协定
o9U0kI=W ad valorem duty 从价税；按值征税
5]4<!m ad valorem duty system 从价税制
AJ;u&&c4C\ ad valorem fee 从价费
ka?IX9t\ ad valorem tariff 从价关税
8w{#R{w additional allowance 额外免税额
d8Q_6(Ar| additional amount for unexpired risk 未过期风险的额外款额
c8k6(#\ additional assessable profit 补加应评税利润
hRuo,FS#: additional assessment 补加评税
!.;xt L additional commitment 额外承担
"TBQNWZ additional commitment vote 额外承担拨款
xZ9} 8*Q&: additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
,z?<7F1q= additional dependent parent allowance 供养父母额外免税额
2a._?(k_y additional provision 额外拨款
9B!im\]O additional stamp duty 附加印花税
veYsctK~ additional tax 补加税罚款；补加税款
4b3 F9 Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
'k-u9 adjudged bankrupt 被裁定破产
&;6|nl9; adjudicated bankrupt 裁定破产人
|d/x~t= adjudication fee 裁定费；评定印花税额手续费；评估契据费
>gX0Ij#G adjudication of bankruptcy 裁定破产；宣告破产
nZ`2Z7! adjudication of insolvency 裁定无力偿还债务
[a>JG8[ ,t adjusted actual 经调整的实数；调整后的实数
ooLnJ Y# adjusted current assets 经调整的流动资产；调整后的流动资产
`}k&HRn adjusted figure 经调整的数字；调整后的数额
Z ,|1G6f@ adjusted liabilities 经调整的负债；调整后的负债
^*cMry adjusted loss 经调整的亏损；调整后的亏损
lRF_ k 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
~uhyROO,G" adjusted profit 经调整的利润；调整后的利润
wzHjEW adjusted surplus 经调整的盈余额；调整后的盈余额
:/yr(V{ adjusted value 经调整的价值；调整后的价值
a'_MhJ zs adjustment 调整；修订；理算〔保险〕
/XWPN(JC? adjustment centre 调剂中心
Ie^Dn!0S adjustment lag 调整过程的时间差距；调整时差
W%cj3 9$ adjustment mechanism 调整机制
!^>LOH>j adjustment of loss 亏损调整
AhbT/ adjustment process 调整过程；调整程序
4! Oa4 adjustment range 调整幅度
` 5k6s, administered exchange rate 受管制汇率
o@<6TlZM Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
ecY ^C3+S administration expenses 行政费用
|"Xi%CQ2 administration fee 手续费；行政费
4i [ v
ew administration in bankruptcy 破产管理
&J 6o$i administration order 遗产管理令
m' Ek p administrator 管理人；遗产管理人
5I8FD".i administrator of the estate 遗产管理人
X YNUss admission of debt 债项承认书
\pewbu5^ admission of proof 接纳债权证明
#FQm/Q<0 advance 放贷款项；垫付款项；预支款项；预付款项
dVsAX ( advance account 暂支帐目；预付款帐户
a O"nD_7 advance compensation 预付补偿金
YmO" EWb advance from shareholder 股东垫款
7U{b+=,wK advance pending reimbursement 预支以待日后付还
{0A[v}X ~ advanced economy 先进经济体系
b2}QoJ@` advancement 预付；预付财产
`L"p)5H advances warrant 垫款令
e~t}z_>F advancing 贷出
:"<B @Z adverse balance 逆差
c5B_WqjJ adverse exchange 逆汇
FfD
,cDs advertisement addressed to shareholders 在报章刊登的致股东通告
7kX7\[zN advice for collection 托收通知书
2vh!p ez_ advice of drawing 提款通知书；汇票通知书
X>6 ~{3 advice of payment 付款通知
MuFU?3ovG* Advisory Committee [Securities and Futures Commission]
@ V7ooo! 谘询委员会〔证券及期货事务监察委员会〕
-KIVnV=&m Advisory Committee on Diversification 经济多元化谘询委员会
A<YZ BR_ affidavit 誓章；遗产申报誓章
M k'n~.mb affidavit of no receipt 述明无收款的誓章
/,rF$5G, affiliate 联号；联营公司；附属公司
."!8B9 s affiliated company 附属公司；联号；联营公司
PBAz` y2 affirmation [estate duty] 非宗教式宣誓〔遗产税〕
YL9t3 ] affordability 负担能力
k[r./xEv+t African Development Bank [AfDB] 非洲开发银行
uhw 5O9 after-acquired property 事后取得的财产
Eis%)oE
after-hours dealing 市后交易
`G ;Lz^ after-tax profit 税后盈利；税后利润；税后溢利
ArmL, agency agreement 代理协议
F)E7(Un`8 agency expenses 代理机构的开支
Cb@S </b agency fee 代理费
6wpND|cT Agency Law 《代理法》
<PfPh~ agent 代理人；承销人
k@t,[ agent of company 公司代理人
PO%yWns30o agent's fee 代理人费；经纪费
< o'7{ aggregate 总计；总数；总体数字
9?}rp A`P aggregate amount 总款额；总额
0>~6Z aggregate assets and liabilities 总体资产与负债
$@u^Jt, ? aggregate at constant price 按固定价格计算的总体数字
1VjeP
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qh)!| B aggregate gross position 总持仓量
-9H!j4]T? aggregate limit 总限额
N}l]Ilm$34 aggregate of salaries tax 合计薪俸税
S,"ChR aggregate performance 总体表现；总体业绩
"f&i 25 1 aggregate supply 总体供应
a_pCjG89 aggregate surplus 总盈余
llZ"uTK\M aggregate total 整体总额
DETajf/<F aggregate value 总值；合计价值
9A}
kkMB: aggregated basis 合计基准
. ~A"Wyu\ aggregated net chargeable income 合计应课税入息实额
cP#]n)< aggregation 合并计算；合计；总和
8Snq75Q< aggregation of incomes of husband and wife 夫妇入息合并计算
<SC|A | aggregation of property 财产的总和
tZNad agio 差价；贴水
wWOT*R_ Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
2ucF( ^ Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
MR)KLM0 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
'#4mDz~ Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
d'AviW> 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
V&,<,iNN Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
5cNzG4z 《香港政府和大韩民国政府关于相互促进和保护投资协定》
(;2J(GZ:$U agreement for a settlement 授产协议
od5w9E. agreement for assignment 转让协议
:LIKp; agreement for sale 售卖协议；买卖协议
@8<uAu% agreement for sale and purchase 买卖协议
X^
^?}>t[ agreement for the payment of interest 支付利息协议
S)'q:`tZo agreement for the repayment of money 还款协议
YAC zz nN agreement of reinsurance 再保险协议
)(ZPSg$/F Agricultural Bank of China 中国农业银行
o wpJ7S1~ air passenger departure tax 飞机乘客离境税
i3kI2\bd/ Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
~gi( 1<# airport tax 机场税
L$TKO,T alcohol duty 酒精税
>e$^# \D alienation 让与；让渡；转让
,5<`+w#a alimony 生活费；赡养费
SG|i/K|7 All Ordinaries Index [AOI] 所有普通股指数
yz2oS|0 ' all risks 全险；综合险
U70@}5! All Sales Record for Stock Market 《股票市场成交报告》
[q >i Allied Capital Resources Limited 新联财务有限公司
y8~)/)l& all-items index [Consumer Price Index] 总指数〔消费物价指数〕
2`FsG/o\T~ allocation letter 拨款信件
d T,m {[+ allocation of fund 分配款项；预留款项
(fGJP*YO allocation of profit 利润分配；溢利分配
SVs~, allocation warrant 拨款令
j=jrzG+` allotment 分配；配股
H yX4ob[X allotment notice 股份配售通知；配股通知
eR*
]<0= allotment of shares 股份分配
.{]c &Ef+f allowable 可获宽免；免税的
/"%Ih X- allowable business loss 可扣除的营业亏损
Lx:9@3'7' allowable expenses 可扣税的支出
dpGQ0EzH^ allowance 免税额；津贴；备抵；准备金
U*R~w5W.[ allowance for debts 债项的免税额
+} ! F(c allowance for depreciation by wear and tear 耗损折旧免税额
}rMpp[ allowance for funeral expenses 殡殓费的免税额
G4exk5 allowance for inflation 为通货膨胀而预留的款项；通胀准备金
hA,rSq allowance for repairs and outgoings 修葺及支出方面的免税额
pXT$Y8M allowance to debtor 给债务人的津贴
Fx88 R ! alteration of capital 资本更改
f/[?5M[ alternate trustee 候补受托人
;AL @<,8 amalgamation 合并
/DG` Hg ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
U9p.Dh~)vG ambit of charges 征税范围；收费范围
x{`<);CQ amended valuation 经修订的估值
-TU{r_!Z( American Commodities Exchange 美国商品交易所
Q0"F> %Cn American Express Bank Limited 美国运通银行
@8M2'R\ American Stock Exchange 美国证券交易所
VF!kr1 n! amortization 摊销
zR JKIm amount due from banks 存放银行同业的款项
l6DIsR amount due from banks abroad 存放海外银行同业的款项
*~<]|H 5~ amount due from holding companies 控股公司欠款
E5[]eg~w%{ amount due from local banks 存放本港银行同业的款项
E=_B@VJknW amount due to banks 银行同业的存款
:: 72~'tw amount due to banks abroad 海外银行同业的存款
5wFS.!xD amount due to holding companies 控股公司存款
4FHX# ` amount due to local banks 本港银行同业的存款
X @jYQ. amount due to outport banks 外埠银行同业的存款
K^qUlyv amount for note issue 发行纸币的款额
Oi%~8J> amount of bond 担保契据的款额
g d}TTe
amount of consideration 代价款额
soVZ z3F amount of contribution 供款数额
PN^1 amount of indebtedness 负债款额
I'%H:53^0 amount of principal of the loan 贷款本金额
_:=O HURc amount of rates chargeable 应征差饷数额
O<d ?'{ amount of share capital 股本额
x< y [na amount of sums assured 承保款额
- 2na::<K amount of variation 变动幅度
O7 '^*"S amount of vote 拨款数额
X$h~d 8@r amount payable 应付款额
H"RF[bX( amount receivable 应收款额
l0_E9qh-i Amsterdam Stock Exchange 阿姆斯特丹证券交易所
[U7,\o4w analysis 分析
? eVuz x ancillary risk 附属风险
19-yM`O annual account 周年帐目；周年帐目报表；年度决算；年结
Y <i}"eI* annual accounting date 年结日期
-MW(={# annual allowance 每年免税额；年积金；年度津贴；年津
' /< b[ annual balance 年度余额
F-7b`cF9[r annual disposable income 每年可动用收入
*(q8?x0> annual estimates 周年预算
q>.t~ annual fee 年费
N9h@1'> annual general meeting 周年大会
![hhPYmV annual growth rate 年增率；每年增长率
RJs G ]` annual long-term supplement 长期个案每年补助金
f,
j(uP annual pensionable emolument 可供计算退休金的年薪
~Ow23 N annual report 年报
rKs WS~U Annual Report on the Consumer Price Index 《消费物价指数年报》
;s
B:s9M annual return 周年报表；周年申报表；每年报税表格
)%@WoBRj Annual Return Rules 《周年报表规则》
!#4 HGjPI annual review of consumer prices 每年消费物价回顾
yY-t4WeXP annual roll-forward basis 逐年延展方式
=qR7-Q8B annual salary 年薪
Cv(N5mA2 annual statement 年度报表；年度决算表
^]!1 'xg Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
YM.IRj2/1 annuitant 年金受益人
/R$x-7t)^( annuity 年金
y~ 4nF annuity contract 年金合约
(Rg!km%2T annuity on human life 人寿年金
2gR_1*| antecedent debt 先前的债项
+ :Q/<^Z ante-dated cheque 倒填日期支票
1;~ 1U9V anticipated expenditure 预期开支
DoB3_=yJ+ anticipated net profit 预期纯利
@C [|'[xQ anticipated revenue 预期收入
G@<lwnvD*J anti-inflation measure 反通货膨胀措施
n6UU6t{ anti-inflationary stance 反通货膨胀立场
QRh4f\fY apparent deficit 表面赤字
nMdN$E apparent financial solvency 表面偿债能力
^5 =E`q". apparent partner 表面合伙人
}xlmsOHuI application for personal assessment 个人入息课税申请书
j{ -7Pf8A application of fund 资金应用
;OCI.S8 application to release as liquidator and to destruct the books of accounts and documents
/ z?7ic0
申请免除清盘人职务及毁灭帐簿与文件
[W;dguh appointed actuary 委任精算师
QOy&!6 appointed auditor 委任核数师；委任审计师
z.Kq}r ^ appointed trustee 委任的受托人
x|i3e& D appointer 委任人
rxI&;F# apportioned pro rata 按比例分摊
tBI+uu aa2 apportionment 分配；分摊
Rpd/9x.)& Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
X*yp=qI apportionment formula 分摊方程式
<RVtLTd/ apportionment of estate duty 遗产税的分摊
}' 0Xz9/ l appraisal 估价；评估
,u^0V"hJ appreciable growth 可观增长
C2|2XL'l(C appreciable impact 显着影响
Xg3[v3m| appreciable increase 可观增长
XaS_3d appreciation 增值；升值
3$y L+%i appreciation against other currencies 相对其他货币升值
8 ]MzOGB8 appreciation of the exchange value of Hong Kong dollar 港元汇值上升
2bxMIr appreciation tax 增值税
H;Qn?^ appropriation 拨款；拨用；拨付
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>N1]h'q> Appropriation Bill 拨款法案
Y[]+C8"O appropriation-in-aid system 补助拨款办法
]`H. q V approved assets 核准资产
u0KZrz approved basket stock 认可一篮子证券
=(5GU <} approved budget 核准预算
bYB}A : approved charitable donation 认可慈善捐款
(U(x[Df) approved charitable institution 认可慈善机构
r<"/P`r approved currency 核准货币；认可货币
LU7)F,ok approved estimates 核准预算
n:. "ZBtY* approved estimates of expenditure 核准开支预算
zXU{p\;)\ approved overseas insurer 核准海外保险人
mXM>6>;y approved overseas trust company 核准海外信托公司
j/mp.'P1k approved pooled investment fund 核准汇集投资基金
F Y}*Z=D% approved provident fund scheme 认可公积金计划
yB{o_1tc approved provision 核准拨款
v/+}FS = approved redeemable share 核准可赎回股份
(Tb0PzA approved regional stock 认可地区性证券
^o \p|f>f approved retirement scheme 认可退休金计划
9v,8OK) approved subordinated loan 核准附属贷款
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arbitrage 套戥；套汇；套利
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:%Y arbitrageur 套戥者；套汇者
!!O{ ppM arbitrary amount 临时款项
z\d2T%^:g( arrangement 措施；安排；协定
UKQ&TV}0 arrears 欠款
CvWEXY_P2 arrears of pay 欠付薪酬
?q }wl\"8 arrears of revenue 逾期未收税款；逾期未收的帐项
JJ=is}S| articles of association 组织章程；组织细则；组织章程细则
"{"2h>o#D} Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
vK7,O%!S ascertainment of profit 确定利润
^J~4~! "Asia Clear" “亚洲结算系统”
nGgc~E$j Asia Commercial Bank Ltd. 亚洲商业银行有限公司
A1}+j-D7!y Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
.FRF<_`^ Asian Development Fund [ADF] 亚洲发展基金
ER0#$yFpM Asian dollar bond 亚洲美元债券
J15T!_AW< Asian dollar market 亚洲美元市场
P R6uw Asian dollar rate 亚洲美元利率
"Un SZ[;t Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
.ehvhMuG| Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
Vy~$%H94 asked price 沽盘；喊价；索价；卖方报价
fQ4$@ assessable income 应评税入息
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Y\{+ assessable loss 应评税亏损
<@!kR$Rd assessable profit 应评税利润
`0sk2fn assessable value 应评税值
/G+gk0FW assessed profit 估定利润
#R4KBXN assessed value 经评估价值
AlaN; assessment 评税；评定；估价；评税单
JP*mQzZL assessment number 评税编号；估价编号
x i,wL0{ assessment of additional tax 补加税评税
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assessment of performance 业绩评估；实绩评价
)qXe`3 d5 Assessor 评税主任
9<CUsq@i: asset price bubbles 资产价格泡沫
U)]natB asset-backed securities 具资产保证的证券
A@AGu#W assets accretion 资产增值
A"VXs1>_^ assets and liabilities 资产与负债
k 0Yixa assets betterment statement 资产递增表；资产改进表
B4&pBiG&f6 assets lending 实物放款；有抵押贷款
b/Q"j3 assets of the company passing on the death 死者去世时转移的公司资产
3Dv k oV assets pledged as security for liabilities 用作负债抵押的资产
)'|W [Sh? assets portfolio 资产投资组合
nqJV1 h assets price 资产价格
ua-|4@YO assets quality 资产质素
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_= Fx assets realization 资产变现
Ao0PFY assets refinancing arrangement 资产再集资安排
R3 `W#` assets securitization 资产证券化
x#mk[SV assets situated outside Hong Kong 在香港以外地方的资产
iPpJ`i#@+ assets stripping 削减资产；拆卖资产
_cN)q assets value 资产值
m 48Y1 '4 assignee 承让人
G{=$/&St assignment 转让；转让书；转让契
6dp_R2zH~o assignment of interest 权益转让
!$# 4D&T assignment of letters patent and trade mark 专利证书及商标转让
XPTB,1g+f assignment of property 物业转让；物业转让书
G_4P)G3H assignment right 转让权
l #z` 4< assignor 转让人
=@XR$Uud6 associate 有联系的人；有关连人士；相联者；合伙人；联系人
}"H900WE| Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
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oa8 associate member 附属会员
1*b %C"C associated body corporate 相联法人团体
gRI|rDC)B associated company 相联公司；联属公司
O G}&%NgH associated corporation 相联法团
tTp`e0L*m Association of Chartered Certified Accountants [ACCA] [United Kingdom]
X hV"<&v 公认会计师公会〔英国〕
o fCP >Z- Association of Futures Exchange Brokers 香港期货经纪协会
N6%q%7F.: Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
4FdH: os association of underwriters 承保人组织
|JQKxvjT assumption of control 接管
RE$-{i assurance 担保；保险；转易；转易书
f L?~1i = assurance of interest 权益的转易
Kp;o?5H at 19XX price 按一九ＸＸ年价格计算
Xrn~ ]P7 at a discount 按赔价计算；按贴水价格计算；打折扣
Te #[+B? at a premium 按溢价计算；按升水价格计算
_>64XUZ<n at call 通知付款；按通知
`2 at constant market price 按固定市价计算
> [=`{B at constant price 按固定价格计算
\D a$bJ at cost 按成本计算
L-dKZ8Q at current market price 按当时市价计算；按现时市价计算
t }l<#X5 at current price 按当时价格计算；按现时价格计算
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Ghu- at factor cost 按要素成本计算；按生产要素成本计算
O0YGjS|d at money-of-the-day price 按付款当日价格计算
Ix R: a( at or better 按指定或较佳价位〔买卖指令〕
x%&V !L at par 按面值计算；平价
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#* U at sight 见票即付
N3RwcM9+; at the close 按收市盘
\ vQ ( at the opening 按开市盘
>z$|O> j attestation 见证；见证条款
]!w52kF 7 at-the-money option 平价期权
3i~{x[Jc attorney 受权人；受托代表人
r'?&VS-Cj attornment 新拥有人承认书
,#Y".23G attributable profit 可归属利润
(6'Hzl^ Kp attributable share value 可归属股份价值
gk%ye&:f Auckland Stock Exchange 奥克兰证券交易所
P 'k39 auction 拍卖
Wfy+7$14M auctioneer 拍卖商
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3.oA audit 审计；核数
} clNXtN Audit Commission 审计署
Mq?21gW Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
7?s> u937 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
*CSFkWVa audit review 帐目审查
GssoT<Y)Z Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
zv@o- R$l audited account 审计帐目；经审计的帐目
o\[nGf C& audited annual account 经审计的周年帐目
`#F>?g$ 2 audited balance sheet 经审计的资产负债表
uESHTX/[ auditor 核数师；核数主任；审计师
8~&v\GDkF auditor's certificate 核数师证明书；审计师证明书
Xw)+5+t"{ auditor's report 核数师报告；审计师报告
s]OXB {M Aussie bond 澳元债券
0@;E8^pa austerity budget 紧缩预算
m^KkS Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
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/Q Australia All Ordinaries Index 澳洲所有普通股票指数
\g/E4U .+ Australian Dollar [AUD] 澳元
:;QLoZh^ Australian Options Market 澳大利亚期权市场
[MG:Ym).2` Australian Securities Commission 澳洲证券事务监察委员会
>TgO|mq Australian Society of Certified Practising Accountants 澳洲执业会计师公会
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#rvTDRw Australian Stock Exchange 澳大利亚证券交易所
p*A//^wQ Austrian Schilling [ATS] 奥地利先令
5T`39[Fya authentication 认证；鉴证
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bg< authority to purchase 委托购买证；委购书
;d:7\ authorization 认可；核准；授权；授权书
%l,EA#89 s authorization by direction 指示授权
i sqW?$s authorization by instruction 指令授权
d1N&J`R\1 authorization by warrant 令状授权
1>1!om l1E authorization of unit trust 单位信托的认可
$2 0*&4y^ authorized agent 指定代理人
M:N> {_1& authorized capital 法定资本
seim?LK authorized clerk 出市员
^m\n[<x^ authorized dealer 认可交易商
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0@jNe authorized financial institution 认可财务机构
8~7EWl authorized fund 认可基金
EBm\rM8 authorized fund house 获授权的基金公司；认可基金公司
xgVt0=q authorized institution 认可机构
i7_BnJJX{B authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
N]~q@x;<)3 authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
f pUX
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L{a P authorized investment 特准投资项目
89l}6p/L authorized person 获授权人
3%k+<ho( authorized representative 获授权代表
N?p $ -{ authorized share capital 法定股本
p /:L;5F automated quotation system 自动报价系统
@ M-bE= Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
I| h G"i 自动交易系统〔香港期货交易所有限公司〕
=`")\?z} automatic adjustment mechanism 自动调整机制
4 2~ ;/ 4 automatic adjustment system 自动调整系统
hLF@'ln Automatic Clearing House 自动票据交换所
LT!4pD:a automatic exchange rates accumulation system 自动化汇率累集系统
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@ m3 Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
&q+ %OPV automatic teller machine [ATM] 自动柜员机
Qw ED>G| autopay 自动转帐
ZtiOf}@i\ available assets 可用资产
4Y'qo M; available fiscal reserve 现存财政储备
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E Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
r B\UNXy average 平均；平均数；海损
@eul~%B{X average basic salary 平均基本薪金
. 2WZb_ B average consumer expenditure 平均消费开支；一般消费开支
Wo%& ,>]<H average cost 平均成本
/<5/gV 1Q average cost of land production 增辟土地平均成本
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P]9$ average daily turnover 平均每日成交额
DvGtO)5._ average daily wage rate 平均每日工资率
&c 'unKH average expenditure pattern 平均开支模式
-$*YN{D+ average growth rate 平均增长率
}x+{=%~N average net fixed assets 固定资产平均净值
&Jj ?C average of relatives 相对价格平均数
&p*N8S8 average price 平均价格
MTQdyTDHl average propensity to consume 平均消费倾向；一般消费倾向
sfH|sp average propensity to save 平均储蓄倾向；一般储蓄倾向
0&Qn7L average rate 平均率
($-o"y"x average revenue 平均收入；平均收益
h`)r :a7 average stock 平均库存；平均存货
7dLPy[8";t average yearly rent 平均年租
'del|"h!M avoidance of double taxation 避免双重课税
i/->g:47P avoidance of tax 避税
