A:
m#@_8_ M A share Ａ股；甲类股份
"ED8z|]j abatement of tax 减税；减扣免税额
:{ }_|]>K ABN AMRO Bank N.V. 荷兰银行
q? z> above-the-line expenditure 线上项目支出；经常预算支出
<4X?EYaTq above-the-line receipt 线上项目收入；经常预算收入
=:7$/T'Qg ABSA Asia Limited 南非联合亚洲有限公司
[?KIN_e# absolute change 绝对数值变更
'C V^M(o'9 absolute expenditure 实际开支
vgG}d8MW37 absolute guideline figure 绝对准则数字
;)/@Xx absolute interest 绝对权益
J\`^:tcG absolute order of discharge 绝对破产解除令
K&`Awv absolute profit margin 绝对利润幅度
)2j:z#'> absolute value 实值；绝对值
HtBF=Bo q absolutely vested interest 绝对既得权益
&a #GXf absorbed cost 已吸收成本；已分摊成本
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absorption 吸收；分摊；合并
/=T"=bP#/ absorption rate 吸收率；摊配率；分摊率
g:~+P e ACB Finance Limited 亚洲商业财务有限公司
@ 6MA X" acceptable form of reciprocity 合理的互惠条件
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kkxU.xXE acceptable rate 适当利率；适当汇率
mb1IQ & acceptance agreement 承兑协议
xy^1US ,L1 acceptance for honour 参加承兑
vOT*iax0 acceptor 承兑人；接受人；受票人
X0i3 _RVa acceptor for honour 参加承兑人
h}Ygb-uZ accident insurance 意外保险
Lo`F Accident Insurance Association of Hong Kong 香港意外保险公会
4M`Xrfwm'[ accident insurance scheme 意外保险计划
`i Yc<N` accident year basis 意外年度基准
8F6h#%9 accommodation 通融；贷款
^#SBp Lw accommodation bill 通融票据；空头票据
zy )i1d accommodation party 汇票代发人
_w u*M account balance 帐户余额；帐户结余
P[i\e7mR account book 帐簿
2P}I'4C- account collected in advance 预收款项
f1cl'; account current book 往来帐簿
I,P!@ account of after-acquired property 事后取得的财产报告
&L3 #:jSk account of defaulter 拖欠帐目
$Z6 D:"K account payable 应付帐款
f%Ke8'& account payee only [A/C payee only] 只可转帐；存入收款人帐户
UxqWnHH.` account receivable 应收帐款
Q1V2pP+=@ account receivable report 应收帐款报表
/~hbOs/
L account statement 结单；帐单；会计财务报表
2VYvO=KA account title 帐户名称；会计科目
UKs$ W ` accountant's report 会计师报告
g [L Accountant's Report Rules 会计师报告规则
htHv& accounting and auditing procedure 会计与审计程序；会计与核数程序
azGn P3_ Accounting Arrangements 《会计安排》
@PXXt # accounting basis 会计基础
y^s1t2]%
accounting by Official Receiver 破产管理署署长呈交的帐目
n2'|.y}Um: Accounting Circular 《会计通告》
P;GprJ`l accounting class 会计类别
qx%jAs+~ accounting date 记帐日期；会计结算日期
rO^xz7K^ accounting for money 款项核算
2%YXc| gGT Accounting Officer 会计主任
D rS?=C@ accounting period 会计报告期；会计期
^, wnp@ accounting policy 会计政策；会计方针
m5 gI~1(9 accounting practice 会计惯例
Oxa5Kfpa accounting principle 会计准则
Mq+< mX7 accounting record 会计记录
Bl4 dhBZoO accounting report 会计报告
fN[n>%)VO< Accounting Services Branch [Treasury] 会计事务部〔库务署〕
{j@+h%sF>+ Accounting Society of China 中国会计学会
-Enbcz(B accounting statement 会计报表
js m0kz accounting system 会计制度；会计系统
P 9yw&A accounting transaction 会计事项；帐务交易
#s^s_8#&e accounting treatment 会计处理
mQ,{=C=D accounting year 会计年度
Xp^$
E6YFy accretion 增值；添加
:~-i&KN k accrual 应计项目；应累算数目
Xw(3j )xQ accrual basis 应计制；权责发生制
2f{ kBD accrual basis accounting 应计制会计；权责发生制会计
AU`OESSI accrue 应累算；应计
7A0dl }: accrued benefit 应累算利益
O 5MDGg accrued charges 应计费用
B9W/bJ6% accrued cumulative preference share dividend 应累算的累积优先股股息
"::9aYd ! accrued expenses 应累算费用
~d+O/: =K_ accrued interest payable 应付利息；应计未付利息
.0
X$rX= accrued interest receivable 应收利息；应计未收利息
l C{L6 &T accrued right 累算权益
04\Ta accruing profit 应累算的利润
..$>7y} accumulated fiscal reserve 累积财政储备
a7 )@BzF# accumulated profit 累积利润；滚存溢利
LDX y}hm) accumulated reserve 累积储备
?N _)>&b accumulation of surplus income 累积收益盈余
T{Hf P acquired assets 既得资产
Oga1u acquisition 收购；购置；取得
, \>g acquisition cost 购置成本
ua:9`+Dff acquisition expenses 购置费用
m5qCq9Y acquisition of 100% interest 收购全部股权
/j
%_ t acquisition of control 取得控制权
L9J;8+ge acquisition of fixed assets 购置固定资产
gvr]]}h:O acquisition of shell “买壳”
.+ uVgSN acquisition price 收购价
j4vB`Gr] act of God 天灾
S)Mby acting partner 执事合伙人
Ij ,Yuo active market 买卖活跃的市场；交投畅旺的市场；旺市
*h])mqhB active partner 积极参与的合伙人
?o>6S
EGW active trading 交投活跃
k(9s+0qe actual circulation 实际流通
`skH-lk, actual cost 实际成本
) <Ob actual expenditure 实际开支；实际支出
|VYr=hj o actual income 实际入息；实际收入；实际收益
"c EvFY actual market 现货市场
8J^d7uC actual price 现货价；实际价格
+7^w9G actual profit 实际利润
0#]!#1utg actual quotation 实盘；实际价位；实际报价
N.vG]%1" actual year basis 按实际年度计算
(xQI($Wq*M actuals 实货
fv/v| actuarial investigation 精算调查
-s33m]a; actuarial principle 精算原则
<>?^ 4NC<M actuarial report 精算师报告
L: ^ Y@[f Actuarial Society of Hong Kong 香港精算学会
x3_,nl actuarial valuation 精算师估值
8_Jj + actuary 精算师
#'KY`&Tw& ad referendum agreement 暂定协议；有待覆核的协定
T z2x9b\82 ad valorem duty 从价税；按值征税
1sMV`qv> ad valorem duty system 从价税制
!,R ad valorem fee 从价费
8z0 Hx ad valorem tariff 从价关税
/t5g"n3 additional allowance 额外免税额
9?!u2 o additional amount for unexpired risk 未过期风险的额外款额
Ga?UHw~ additional assessable profit 补加应评税利润
Pgx+\;w" additional assessment 补加评税
13\Sh additional commitment 额外承担
a YR\ <02 additional commitment vote 额外承担拨款
9M nem* additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
CP@o ,v- additional dependent parent allowance 供养父母额外免税额
b sMC#xT additional provision 额外拨款
|&(H^<+Xp additional stamp duty 附加印花税
o KlF5I additional tax 补加税罚款；补加税款
Qw} xGlF, Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
ko>M&/^ adjudged bankrupt 被裁定破产
iPz1 eUj adjudicated bankrupt 裁定破产人
R'r|E_ adjudication fee 裁定费；评定印花税额手续费；评估契据费
R rxRa[{Z adjudication of bankruptcy 裁定破产；宣告破产
^|r`"gOJ3 adjudication of insolvency 裁定无力偿还债务
zQ=aey% adjusted actual 经调整的实数；调整后的实数
t3 K>\ : adjusted current assets 经调整的流动资产；调整后的流动资产
2-P I JO adjusted figure 经调整的数字；调整后的数额
O${r^6Hh adjusted liabilities 经调整的负债；调整后的负债
PXR0 Yn adjusted loss 经调整的亏损；调整后的亏损
{ . cB >L 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
>*Sv0# adjusted profit 经调整的利润；调整后的利润
)'w]YIv9 adjusted surplus 经调整的盈余额；调整后的盈余额
@ljZ w ( adjusted value 经调整的价值；调整后的价值
U:J /\- adjustment 调整；修订；理算〔保险〕
ZIDFF adjustment centre 调剂中心
rx{#+ iw adjustment lag 调整过程的时间差距；调整时差
F6~b#Jz&i adjustment mechanism 调整机制
RlPjki"Mg adjustment of loss 亏损调整
xL|?(pQ/BK adjustment process 调整过程；调整程序
Mi<*6j0 adjustment range 调整幅度
i4 P$ wlO administered exchange rate 受管制汇率
= SA
4\/ Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
20n%o&kG]8 administration expenses 行政费用
VN?<[#ij administration fee 手续费；行政费
$B*qNYpPy. administration in bankruptcy 破产管理
HH+TjX/b administration order 遗产管理令
bL+sN"Km administrator 管理人；遗产管理人
NuHL5C?To administrator of the estate 遗产管理人
LZbRQ"!!o admission of debt 债项承认书
w"yK\O E admission of proof 接纳债权证明
NT'Ie]| advance 放贷款项；垫付款项；预支款项；预付款项
O^y$8OKEi, advance account 暂支帐目；预付款帐户
0qOM7 8rE advance compensation 预付补偿金
b$ IY2W<Ln advance from shareholder 股东垫款
4
3}qaf [ advance pending reimbursement 预支以待日后付还
-v;iMEZ) advanced economy 先进经济体系
//VG1@vaVX advancement 预付；预付财产
LPsh?Ca?N advances warrant 垫款令
%L.lkRs advancing 贷出
oC5gME"2 adverse balance 逆差
FLw[Mg:L adverse exchange 逆汇
AsV8k _qZL advertisement addressed to shareholders 在报章刊登的致股东通告
GcPB'`!M advice for collection 托收通知书
L!`*R)I45 advice of drawing 提款通知书；汇票通知书
}ZxW"5oq advice of payment 付款通知
jc3ExOH Advisory Committee [Securities and Futures Commission]
|L*6x
S[ 谘询委员会〔证券及期货事务监察委员会〕
9
Wxq) Advisory Committee on Diversification 经济多元化谘询委员会
ytg7p 5{!i affidavit 誓章；遗产申报誓章
.0 rJIO affidavit of no receipt 述明无收款的誓章
^XtHF|%0T affiliate 联号；联营公司；附属公司
fN~8L}!l affiliated company 附属公司；联号；联营公司
"#[o?_GaJ affirmation [estate duty] 非宗教式宣誓〔遗产税〕
S^*(ALFPj affordability 负担能力
:h3#1fko African Development Bank [AfDB] 非洲开发银行
!$g(& after-acquired property 事后取得的财产
avF&F after-hours dealing 市后交易
f:)]FHPB1 after-tax profit 税后盈利；税后利润；税后溢利
QSO5 z2 | agency agreement 代理协议
i(dXA(p agency expenses 代理机构的开支
B(HNB\3u agency fee 代理费
ch%Q'DR_I) Agency Law 《代理法》
0:~gW#lD agent 代理人；承销人
J+-,^8) agent of company 公司代理人
K +(m'3` agent's fee 代理人费；经纪费
6,sRavs aggregate 总计；总数；总体数字
Y;~EcM aggregate amount 总款额；总额
rCV$N&rK aggregate assets and liabilities 总体资产与负债
LX&=uv%-^ aggregate at constant price 按固定价格计算的总体数字
!H2C9l:rd aggregate demand 总需求
'5&B~ 1& aggregate gross position 总持仓量
Ut0qr kqF aggregate limit 总限额
ZYpD8u6U aggregate of salaries tax 合计薪俸税
r>n8`W aggregate performance 总体表现；总体业绩
1 8l~4"|fk aggregate supply 总体供应
h5h-}q BA aggregate surplus 总盈余
1"87EP aggregate total 整体总额
_Eet2;9 aggregate value 总值；合计价值
C`=`Ce~|d aggregated basis 合计基准
3/]f4D{MMY aggregated net chargeable income 合计应课税入息实额
-K{\S2 aggregation 合并计算；合计；总和
#l8K8GLuf aggregation of incomes of husband and wife 夫妇入息合并计算
;tZ}i4Ud aggregation of property 财产的总和
C={sE*&dYX agio 差价；贴水
q{N lF$X Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
B{=,VwaP_ Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
6'3Ey'drH 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
6EW "8RG` Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
4c493QOd 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
r-Xjy *T Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
R$~JhcX*l' 《香港政府和大韩民国政府关于相互促进和保护投资协定》
\H}@-*z+) agreement for a settlement 授产协议
#CBo agreement for assignment 转让协议
#RsIxpc agreement for sale 售卖协议；买卖协议
PDa06(t7 agreement for sale and purchase 买卖协议
@5uyUSt] agreement for the payment of interest 支付利息协议
dW] Ej"W agreement for the repayment of money 还款协议
GL oL4el agreement of reinsurance 再保险协议
lB YS>4~ Agricultural Bank of China 中国农业银行
{RWahnr{ air passenger departure tax 飞机乘客离境税
hU=f?jo/ Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
]7Xs=>"Iw airport tax 机场税
DY%T` } alcohol duty 酒精税
@)FXG~C* alienation 让与；让渡；转让
vErbX3RY2 alimony 生活费；赡养费
aTs y)=N All Ordinaries Index [AOI] 所有普通股指数
l a6 e` all risks 全险；综合险
NWq [22X
| All Sales Record for Stock Market 《股票市场成交报告》
6Wcn(h8%* Allied Capital Resources Limited 新联财务有限公司
s?z=q%-p all-items index [Consumer Price Index] 总指数〔消费物价指数〕
oWn_3gzw; allocation letter 拨款信件
D0"yZ p} allocation of fund 分配款项；预留款项
#&HarBxx allocation of profit 利润分配；溢利分配
w^vK7Z
1$ allocation warrant 拨款令
*HfW(C $ allotment 分配；配股
a-o
hS= W allotment notice 股份配售通知；配股通知
2 gNBPd )I allotment of shares 股份分配
iz$v8;w allowable 可获宽免；免税的
~=aI2( b allowable business loss 可扣除的营业亏损
t2U]CI% allowable expenses 可扣税的支出
%E= ,H?9&> allowance 免税额；津贴；备抵；准备金
+b:h5, allowance for debts 债项的免税额
wHDF TIDI allowance for depreciation by wear and tear 耗损折旧免税额
vFkyfX( allowance for funeral expenses 殡殓费的免税额
9fk\Ay1P allowance for inflation 为通货膨胀而预留的款项；通胀准备金
ff2.| 20 allowance for repairs and outgoings 修葺及支出方面的免税额
Ix l"'Q_z allowance to debtor 给债务人的津贴
~vvQz" alteration of capital 资本更改
?PH}b?f4 alternate trustee 候补受托人
CMD`b amalgamation 合并
x#!{5;V&K ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
:+X2>Lu$FA ambit of charges 征税范围；收费范围
M`f; - amended valuation 经修订的估值
%)! ~t8To American Commodities Exchange 美国商品交易所
RI< Yg# American Express Bank Limited 美国运通银行
~ P.-3 American Stock Exchange 美国证券交易所
4h0jX 9 amortization 摊销
m0q`A5!) amount due from banks 存放银行同业的款项
W.7d{
@n amount due from banks abroad 存放海外银行同业的款项
Y_ TL4 amount due from holding companies 控股公司欠款
p{pzOMi6 amount due from local banks 存放本港银行同业的款项
}<x!95 amount due to banks 银行同业的存款
V-o`L`(F` amount due to banks abroad 海外银行同业的存款
-^NAHE$bW amount due to holding companies 控股公司存款
wr6xuoH amount due to local banks 本港银行同业的存款
-n$rKEC4 amount due to outport banks 外埠银行同业的存款
y*TNJJ| amount for note issue 发行纸币的款额
Z!BQtIC s amount of bond 担保契据的款额
k kuQ"^<J amount of consideration 代价款额
r 5 $?4t amount of contribution 供款数额
/ A`zy amount of indebtedness 负债款额
QK/+*hr; amount of principal of the loan 贷款本金额
#+5mpDh
amount of rates chargeable 应征差饷数额
)}g4Rvr amount of share capital 股本额
`cTs S amount of sums assured 承保款额
A0 w `o amount of variation 变动幅度
(2a "W` amount of vote 拨款数额
bm]dz;ljh amount payable 应付款额
qCFXaj
amount receivable 应收款额
pDn F T2 Amsterdam Stock Exchange 阿姆斯特丹证券交易所
>ehWjL`8 analysis 分析
}sN9QgE ancillary risk 附属风险
SwmPP- n annual account 周年帐目；周年帐目报表；年度决算；年结
T"0)%k8lJ annual accounting date 年结日期
oKqFZ,m[ annual allowance 每年免税额；年积金；年度津贴；年津
M5bj |tQ4 annual balance 年度余额
113x9+w[ annual disposable income 每年可动用收入
, $F0D annual estimates 周年预算
X
+ annual fee 年费
pkMON}"mj annual general meeting 周年大会
I3y4O^? annual growth rate 年增率；每年增长率
Bjrv;)XH annual long-term supplement 长期个案每年补助金
lPSD Y&`P annual pensionable emolument 可供计算退休金的年薪
i(qYyO' annual report 年报
C%7 ,#}[U/ Annual Report on the Consumer Price Index 《消费物价指数年报》
i{x0#6_Y annual return 周年报表；周年申报表；每年报税表格
%}AY0fg?T Annual Return Rules 《周年报表规则》
V<R+A* gY: annual review of consumer prices 每年消费物价回顾
~{tZ ;YZ annual roll-forward basis 逐年延展方式
>Ki]8 & annual salary 年薪
\/dm}' ` annual statement 年度报表；年度决算表
ur quVb Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
&+|4(d1 annuitant 年金受益人
b5,}w: annuity 年金
y5t Ap annuity contract 年金合约
&JQ @(w annuity on human life 人寿年金
%<o$
J ~l~ antecedent debt 先前的债项
ezy5Jqk5% ante-dated cheque 倒填日期支票
K*i1! "w anticipated expenditure 预期开支
Ac(Vw% anticipated net profit 预期纯利
4I [FE;^ anticipated revenue 预期收入
E3C[o! 5 anti-inflation measure 反通货膨胀措施
` : anti-inflationary stance 反通货膨胀立场
g"AfI apparent deficit 表面赤字
'-~/!i+= apparent financial solvency 表面偿债能力
UA u4x 7 apparent partner 表面合伙人
uF|ix.R6 application for personal assessment 个人入息课税申请书
>WS& w;G application of fund 资金应用
wk 7_(gT`0 application to release as liquidator and to destruct the books of accounts and documents
h+d;`7Z> 申请免除清盘人职务及毁灭帐簿与文件
g.sV$.T2K appointed actuary 委任精算师
cg5{o|x appointed auditor 委任核数师；委任审计师
uNGxz*e appointed trustee 委任的受托人
] ,aAzjZ appointer 委任人
x!Y@31!Dy apportioned pro rata 按比例分摊
@ tp7tB ; apportionment 分配；分摊
Br$PL&e~ Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
u! FSXX< apportionment formula 分摊方程式
)h!l%72 apportionment of estate duty 遗产税的分摊
Yt<PKs#E appraisal 估价；评估
Y>m=cqR appreciable growth 可观增长
l , 2z5p appreciable impact 显着影响
V.[#$ip6: appreciable increase 可观增长
'{*>hj5.8 appreciation 增值；升值
P
T.jR * appreciation against other currencies 相对其他货币升值
e9~4wt appreciation of the exchange value of Hong Kong dollar 港元汇值上升
PKs%-Uk appreciation tax 增值税
1 3az [ appropriation 拨款；拨用；拨付
NKh {iSLm appropriation account 拨款帐目
~"YNG? Rre Appropriation Bill 拨款法案
bHT @]`@@ appropriation-in-aid system 补助拨款办法
%hb5C 4q approved assets 核准资产
RL)3k8pk approved basket stock 认可一篮子证券
d*(\'6? approved budget 核准预算
"8
mulE, approved charitable donation 认可慈善捐款
@{a-IW 3 approved charitable institution 认可慈善机构
_Cs}&Bic_ approved currency 核准货币；认可货币
T/6=A$4
# approved estimates 核准预算
"{xv|C<*n approved estimates of expenditure 核准开支预算
!27]1%Aw approved overseas insurer 核准海外保险人
U: jf9L2 approved overseas trust company 核准海外信托公司
h4i $z-! approved pooled investment fund 核准汇集投资基金
;i?!qB>baX approved provident fund scheme 认可公积金计划
TRok4uc approved provision 核准拨款
`5&V}"lB approved redeemable share 核准可赎回股份
W)~.o/; approved regional stock 认可地区性证券
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approved retirement scheme 认可退休金计划
L=FvLii. approved subordinated loan 核准附属贷款
*g6o ;c arbitrage 套戥；套汇；套利
c9@jyq_H? arbitrageur 套戥者；套汇者
3 pH` ]m2 arbitrary amount 临时款项
4N0nU arrangement 措施；安排；协定
-d)n 0)9 arrears 欠款
!QspmCo+ arrears of pay 欠付薪酬
f)P /@rh arrears of revenue 逾期未收税款；逾期未收的帐项
6+z]MT articles of association 组织章程；组织细则；组织章程细则
i)3\jO0&GU Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
xJGeIh5 ascertainment of profit 确定利润
s@iCfX U "Asia Clear" “亚洲结算系统”
*?"{T;4u~O Asia Commercial Bank Ltd. 亚洲商业银行有限公司
iRtDZoiD' Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
6x{ IY Asian Development Fund [ADF] 亚洲发展基金
:J-5Q]# Asian dollar bond 亚洲美元债券
~B\: Asian dollar market 亚洲美元市场
HwuPjc# Asian dollar rate 亚洲美元利率
%.U{):lNx Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
{3Wc<&D
C1 Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
_?c.3+;s asked price 沽盘；喊价；索价；卖方报价
r2'rf pQ assessable income 应评税入息
n "Vd"}sU. assessable loss 应评税亏损
T$;XJx assessable profit 应评税利润
Q0_W<+` assessable value 应评税值
= lD]sk assessed profit 估定利润
34:EpZO@ assessed value 经评估价值
0M98y!A 5^ assessment 评税；评定；估价；评税单
a $%[!vF assessment number 评税编号；估价编号
0 Wm-` ZA assessment of additional tax 补加税评税
S$WM&9U assessment of performance 业绩评估；实绩评价
gXJ^o;R>M Assessor 评税主任
*b_ 54X%3 asset price bubbles 资产价格泡沫
~`H<sJ?9 asset-backed securities 具资产保证的证券
& 2igX?60 assets accretion 资产增值
;)a9Y? assets and liabilities 资产与负债
-"H4brj;G assets betterment statement 资产递增表；资产改进表
O+j:L assets lending 实物放款；有抵押贷款
:n9^:srGZH assets of the company passing on the death 死者去世时转移的公司资产
H\bIO!vb assets pledged as security for liabilities 用作负债抵押的资产
b15qy? `y assets portfolio 资产投资组合
j #YFwX4. assets price 资产价格
J@iN':l- assets quality 资产质素
3Q)>gh* assets realization 资产变现
nWu4HFi assets refinancing arrangement 资产再集资安排
elgQcJ99 assets securitization 资产证券化
`p|vutk)U assets situated outside Hong Kong 在香港以外地方的资产
RY< b]| assets stripping 削减资产；拆卖资产
Uk6 !Sb assets value 资产值
)&Bv\Tfjt assignee 承让人
j}l8k@f assignment 转让；转让书；转让契
3>Snd9Q assignment of interest 权益转让
%/zZ ~WIf assignment of letters patent and trade mark 专利证书及商标转让
%Eg e^4PE assignment of property 物业转让；物业转让书
v2sU$M assignment right 转让权
a6P.Zf7 assignor 转让人
R ?s\0 associate 有联系的人；有关连人士；相联者；合伙人；联系人
q:^Cw8 Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
>IjLFM+ U associate member 附属会员
<LN $[&f# associated body corporate 相联法人团体
q04Dj-2< associated company 相联公司；联属公司
{Z.@-Tl_ associated corporation 相联法团
*xP:7K Association of Chartered Certified Accountants [ACCA] [United Kingdom]
^ ni_%`Ag 公认会计师公会〔英国〕
4N j?U Da Association of Futures Exchange Brokers 香港期货经纪协会
&J:)*EjVl5 Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
{[ *_HAy7 association of underwriters 承保人组织
Jx w<* assumption of control 接管
m)}MkC- assurance 担保；保险；转易；转易书
i d'# s assurance of interest 权益的转易
G -
WJlu at 19XX price 按一九ＸＸ年价格计算
I_7EfAqg( at a discount 按赔价计算；按贴水价格计算；打折扣
It-*CD9
at a premium 按溢价计算；按升水价格计算
q2vz #\A? at call 通知付款；按通知
He3zV\X[Z at constant market price 按固定市价计算
q/79'>`|ai at constant price 按固定价格计算
4&fnu/,Z at cost 按成本计算
=i?,y +< at current market price 按当时市价计算；按现时市价计算
U$uO%:4 % at current price 按当时价格计算；按现时价格计算
wgr O W]e at factor cost 按要素成本计算；按生产要素成本计算
a0\UL"z#+ at money-of-the-day price 按付款当日价格计算
G. TX1 at or better 按指定或较佳价位〔买卖指令〕
"@$STptkc at par 按面值计算；平价
?UDO%`X at sight 见票即付
#" -^;Z at the close 按收市盘
':4pH#E at the opening 按开市盘
*'-^R9dN.S attestation 见证；见证条款
2"mj=}y6 at-the-money option 平价期权
Ms)zEy>[Ql attorney 受权人；受托代表人
TVwY FX attornment 新拥有人承认书
vy2aNUmt attributable profit 可归属利润
ZQA
C &: attributable share value 可归属股份价值
5 &= n Auckland Stock Exchange 奥克兰证券交易所
m28w4
auction 拍卖
p>3 '77
V auctioneer 拍卖商
mC(t;{ audit 审计；核数
U:hC! t: Audit Commission 审计署
" SqKS,J Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
Y3>\;W*? 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
# HYkzjb audit review 帐目审查
?GU!ke p Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
%nF\tVP3] audited account 审计帐目；经审计的帐目
QPE. b-S audited annual account 经审计的周年帐目
`wd* &vl audited balance sheet 经审计的资产负债表
W[<":NX2 auditor 核数师；核数主任；审计师
Ct+% auditor's certificate 核数师证明书；审计师证明书
o1+]6s+j} auditor's report 核数师报告；审计师报告
,6 \f4/ Aussie bond 澳元债券
Z]\^.x9S austerity budget 紧缩预算
',Pk>f]AB- Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
x~tQ YK Australia All Ordinaries Index 澳洲所有普通股票指数
% 6.jh#C Australian Dollar [AUD] 澳元
U-<"i6mg ? Australian Options Market 澳大利亚期权市场
!5!$h` g Australian Securities Commission 澳洲证券事务监察委员会
rxeXz< Australian Society of Certified Practising Accountants 澳洲执业会计师公会
[d>yo_iB Australian Stock Exchange 澳大利亚证券交易所
RGI6W{\ Austrian Schilling [ATS] 奥地利先令
F6 VIH( authentication 认证；鉴证
\ZZy`/~z*7 authority to purchase 委托购买证；委购书
@$K q<P authorization 认可；核准；授权；授权书
o{W]mr3D authorization by direction 指示授权
=XlIe{ authorization by instruction 指令授权
ODA#v A c! authorization by warrant 令状授权
@ibPL+~-_ authorization of unit trust 单位信托的认可
?Zp!AV authorized agent 指定代理人
2!?z%s-S authorized capital 法定资本
{
BL 1j authorized clerk 出市员
'$-,;vnP0 authorized dealer 认可交易商
<W')
~o} authorized financial institution 认可财务机构
% ul{nL: authorized fund 认可基金
X>8?p'* authorized fund house 获授权的基金公司；认可基金公司
fhx:EZ:~ authorized institution 认可机构
){6)?[G authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
UVUO}B@[S authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
z>;+'>XXgx authorized insurer 获授权保险人；获认可承保人
L b;vrh;A authorized investment 特准投资项目
wN hR(M7 authorized person 获授权人
rss.F3dK authorized representative 获授权代表
1t=X: ]0j authorized share capital 法定股本
dU^<7 K:S automated quotation system 自动报价系统
ATp 6- Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
C?|3\@7 自动交易系统〔香港期货交易所有限公司〕
r ;8z"* automatic adjustment mechanism 自动调整机制
N@a'd0o Td automatic adjustment system 自动调整系统
|ZlT>u Automatic Clearing House 自动票据交换所
166c\QO automatic exchange rates accumulation system 自动化汇率累集系统
]pTw]S K Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
/Py> HzRE: automatic teller machine [ATM] 自动柜员机
'?3z6% autopay 自动转帐
ptni'W3 available assets 可用资产
lA-!~SM v" available fiscal reserve 现存财政储备
ey\{C`(__y available profit 可用利润
UZXcK l>u Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
8'WMspX average 平均；平均数；海损
f<altz_\q average basic salary 平均基本薪金
r tmt 3 average consumer expenditure 平均消费开支；一般消费开支
^|i\d \ average cost 平均成本
U]U)' average cost of land production 增辟土地平均成本
L^{;jgd&T9 average daily turnover 平均每日成交额
$_zkq@ average daily wage rate 平均每日工资率
m&0BbyE.z average expenditure pattern 平均开支模式
G_N-}J>EP average growth rate 平均增长率
1za 'u_ average net fixed assets 固定资产平均净值
,xD*^>! average of relatives 相对价格平均数
x$ J.SbW average price 平均价格
jNG?2/P6& average propensity to consume 平均消费倾向；一般消费倾向
1( 7.V-(G average propensity to save 平均储蓄倾向；一般储蓄倾向
vcJb\LW average rate 平均率
f"<@6Axq average revenue 平均收入；平均收益
7h#faOP average stock 平均库存；平均存货
OK?3,<x average yearly rent 平均年租
J$9xC{L4 avoidance of double taxation 避免双重课税
AKC foJ avoidance of tax 避税
