A:
'h:!m/1 A share Ａ股；甲类股份
>?Qxpqf2 abatement of tax 减税；减扣免税额
=[8d@d\ ABN AMRO Bank N.V. 荷兰银行
QW:Z[?39^ above-the-line expenditure 线上项目支出；经常预算支出
0JOju$Bl, above-the-line receipt 线上项目收入；经常预算收入
_9qEZV ABSA Asia Limited 南非联合亚洲有限公司
i-Ljff absolute change 绝对数值变更
I9s$bRbT absolute expenditure 实际开支
<VgE39 [ absolute guideline figure 绝对准则数字
XDvq7ZD absolute interest 绝对权益
,9$>d}N absolute order of discharge 绝对破产解除令
K \m4*dO v absolute profit margin 绝对利润幅度
6 NKF'zh absolute value 实值；绝对值
'XME?H:q a absolutely vested interest 绝对既得权益
z7$}#)Z7 absorbed cost 已吸收成本；已分摊成本
g BH?l/ absorption 吸收；分摊；合并
c; d"XiA absorption rate 吸收率；摊配率；分摊率
$u- lo| ACB Finance Limited 亚洲商业财务有限公司
1o)=GV1 acceptable form of reciprocity 合理的互惠条件
X !?wL 0n acceptable rate 适当利率；适当汇率
yL4 -4 acceptance agreement 承兑协议
?- M)54b\ acceptance for honour 参加承兑
:'b%5/ ^q acceptor 承兑人；接受人；受票人
+" G( acceptor for honour 参加承兑人
|3W3+Rn! accident insurance 意外保险
7vdHR\#;$ Accident Insurance Association of Hong Kong 香港意外保险公会
qFGB'mIrFz accident insurance scheme 意外保险计划
pJ$(ozV accident year basis 意外年度基准
jS}' cm- accommodation 通融；贷款
aliQ6_ accommodation bill 通融票据；空头票据
FL~9< / accommodation party 汇票代发人
0I6499FQ account balance 帐户余额；帐户结余
_fe0, account book 帐簿
CYMM*4# account collected in advance 预收款项
I[a%a!QO account current book 往来帐簿
%G^(T%q| m account of after-acquired property 事后取得的财产报告
4I+. ^7d account of defaulter 拖欠帐目
sF,
uIr/ account payable 应付帐款
olslzXn7o account payee only [A/C payee only] 只可转帐；存入收款人帐户
+&zb^C`J account receivable 应收帐款
!c v6 #: account receivable report 应收帐款报表
=NI.d>kvC account statement 结单；帐单；会计财务报表
s:G [Em1 account title 帐户名称；会计科目
gx&\Kw6HM accountant's report 会计师报告
N_*u5mfQX Accountant's Report Rules 会计师报告规则
TosPk(o( accounting and auditing procedure 会计与审计程序；会计与核数程序
]r ]+yM| Accounting Arrangements 《会计安排》
-y9 Pn>~V accounting basis 会计基础
Ed8U;U b accounting by Official Receiver 破产管理署署长呈交的帐目
{ m>~` Accounting Circular 《会计通告》
sL;z" N@PK accounting class 会计类别
SIJ# ?0, accounting date 记帐日期；会计结算日期
KX $qM g1j accounting for money 款项核算
j `w;z: G Accounting Officer 会计主任
vC s6#PR$ accounting period 会计报告期；会计期
0fZ:")&4, accounting policy 会计政策；会计方针
QJniM" 8 v accounting practice 会计惯例
[k}dES# accounting principle 会计准则
,OFq'}q accounting record 会计记录
w@4t$bd7 accounting report 会计报告
s n=zh1 A Accounting Services Branch [Treasury] 会计事务部〔库务署〕
W'm!f Accounting Society of China 中国会计学会
!e9N3Ga accounting statement 会计报表
Kn3Y I9 accounting system 会计制度；会计系统
$&c<T4 $d accounting transaction 会计事项；帐务交易
P<TpG0~( accounting treatment 会计处理
(bM)Nd accounting year 会计年度
)+VHt
accretion 增值；添加
c
g3Cl[s accrual 应计项目；应累算数目
vEX|Q\b6' accrual basis 应计制；权责发生制
wG Z>iLe: accrual basis accounting 应计制会计；权责发生制会计
m.;{ 8AM%f accrue 应累算；应计
-O>^eMWywo accrued benefit 应累算利益
UA1]o5K accrued charges 应计费用
^/ULh,w!fP accrued cumulative preference share dividend 应累算的累积优先股股息
)@sJTAK accrued expenses 应累算费用
RcKQER accrued interest payable 应付利息；应计未付利息
m&(%&}g accrued interest receivable 应收利息；应计未收利息
f/$ -Nl. accrued right 累算权益
3W%f#d$` accruing profit 应累算的利润
00$ @0 accumulated fiscal reserve 累积财政储备
vCYSm 0 accumulated profit 累积利润；滚存溢利
qBf wN 1 accumulated reserve 累积储备
)F=JkG accumulation of surplus income 累积收益盈余
1 P(&GYc acquired assets 既得资产
Ew)n~!s acquisition 收购；购置；取得
&/z+A{Hi acquisition cost 购置成本
Z{8exym acquisition expenses 购置费用
HMl!?%% acquisition of 100% interest 收购全部股权
iqc4O
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)M&I)In' acquisition of fixed assets 购置固定资产
*B)Jv9 acquisition of shell “买壳”
U4
go8 acquisition price 收购价
tIc0S!H# act of God 天灾
GF$rPY[ acting partner 执事合伙人
8YT_DM5iI active market 买卖活跃的市场；交投畅旺的市场；旺市
. x\/XlM active partner 积极参与的合伙人
6:SK{RSURC active trading 交投活跃
;p?42rCIcl actual circulation 实际流通
BWqik_ actual cost 实际成本
[MSDk"o& actual expenditure 实际开支；实际支出
ZEXj |w C actual income 实际入息；实际收入；实际收益
+8?R+ 0P actual market 现货市场
o`JlXuG?o actual price 现货价；实际价格
vfk 7J5y actual profit 实际利润
?Oe_}
jv; actual quotation 实盘；实际价位；实际报价
~jgN_jz actual year basis 按实际年度计算
UpE1PLZlB actuals 实货
kHz+ ZY<? actuarial investigation 精算调查
62k9"xSH actuarial principle 精算原则
'? !7 Be actuarial report 精算师报告
k:(e79 Actuarial Society of Hong Kong 香港精算学会
x Iq"[?m actuarial valuation 精算师估值
&+|jJ{93z actuary 精算师
`W.vW8 !# ad referendum agreement 暂定协议；有待覆核的协定
_7t|0aNo\ ad valorem duty 从价税；按值征税
3. GdKP.% ad valorem duty system 从价税制
>qh>Qm8w ad valorem fee 从价费
[1Qk cR ad valorem tariff 从价关税
"` 8H:y additional allowance 额外免税额
CIxVR additional amount for unexpired risk 未过期风险的额外款额
TV[6+i*# additional assessable profit 补加应评税利润
tXb7~aO additional assessment 补加评税
OoU '86) additional commitment 额外承担
:"y7Weh additional commitment vote 额外承担拨款
? fqkM additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
*1 J #Mdd additional dependent parent allowance 供养父母额外免税额
-> RF`SQu additional provision 额外拨款
nEa'e5
lg additional stamp duty 附加印花税
+0JH"L5! additional tax 补加税罚款；补加税款
=%# $HQ= Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
/4f 5s#hR adjudged bankrupt 被裁定破产
A{u\8-u adjudicated bankrupt 裁定破产人
?*MV
^IY adjudication fee 裁定费；评定印花税额手续费；评估契据费
C4X{Ps \ adjudication of bankruptcy 裁定破产；宣告破产
"\R@l Ux.Y adjudication of insolvency 裁定无力偿还债务
]w&?k:y> adjusted actual 经调整的实数；调整后的实数
t Sh}0N) adjusted current assets 经调整的流动资产；调整后的流动资产
fs)q7 7g adjusted figure 经调整的数字；调整后的数额
G74a9li@ adjusted liabilities 经调整的负债；调整后的负债
]'bQ(<^# adjusted loss 经调整的亏损；调整后的亏损
nfCd*f 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
)sz 2 9
adjusted profit 经调整的利润；调整后的利润
66Cj=n5 adjusted surplus 经调整的盈余额；调整后的盈余额
L3h xe]mr adjusted value 经调整的价值；调整后的价值
G-M l+@e> adjustment 调整；修订；理算〔保险〕
X=!n,=xI adjustment centre 调剂中心
;?Y ` e adjustment lag 调整过程的时间差距；调整时差
c+G :@% adjustment mechanism 调整机制
l5N\> q adjustment of loss 亏损调整
]J"+VZ_"I adjustment process 调整过程；调整程序
H(* = 9 adjustment range 调整幅度
07G*M ] administered exchange rate 受管制汇率
vY+_tpuEH Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
5k 7(! administration expenses 行政费用
xhVq administration fee 手续费；行政费
8d*<Aki?; administration in bankruptcy 破产管理
KWuj_.; administration order 遗产管理令
xa% ktn administrator 管理人；遗产管理人
{bq-: CZe administrator of the estate 遗产管理人
j}x
O34 admission of debt 债项承认书
e>i8 =U` ; admission of proof 接纳债权证明
{1-CfQ0
8 advance 放贷款项；垫付款项；预支款项；预付款项
O ]4
x;`) advance account 暂支帐目；预付款帐户
:R _#'i advance compensation 预付补偿金
+ouy]b0`t advance from shareholder 股东垫款
>i#_)th"U! advance pending reimbursement 预支以待日后付还
'%|20 j advanced economy 先进经济体系
\"sSS.' advancement 预付；预付财产
5yN8%_)T advances warrant 垫款令
eABdy e advancing 贷出
6O|\4c; adverse balance 逆差
D*2p adverse exchange 逆汇
$d"f/bRWy advertisement addressed to shareholders 在报章刊登的致股东通告
1 069 ] advice for collection 托收通知书
4Xb}I;rM advice of drawing 提款通知书；汇票通知书
!kk %;XSZ advice of payment 付款通知
gm%bxr@X~ Advisory Committee [Securities and Futures Commission]
3lrZ-k+S{ 谘询委员会〔证券及期货事务监察委员会〕
x#}eC'Q Advisory Committee on Diversification 经济多元化谘询委员会
1 0Tg > H affidavit 誓章；遗产申报誓章
Gv2./<{# affidavit of no receipt 述明无收款的誓章
p(b1I+! affiliate 联号；联营公司；附属公司
=g>7|?6>= affiliated company 附属公司；联号；联营公司
D 5wR?O affirmation [estate duty] 非宗教式宣誓〔遗产税〕
2KNKdV3NK affordability 负担能力
HBf8!\0|/ African Development Bank [AfDB] 非洲开发银行
]bU'G$Qm&s after-acquired property 事后取得的财产
x) qHeS after-hours dealing 市后交易
i:N^:% after-tax profit 税后盈利；税后利润；税后溢利
%dWFg<< | agency agreement 代理协议
~9>[ U%D agency expenses 代理机构的开支
;g)Fhdy! agency fee 代理费
=A&*SE o5 Agency Law 《代理法》
5]n<%bP\ agent 代理人；承销人
W/F4wEODY agent of company 公司代理人
+Gwe%p Q agent's fee 代理人费；经纪费
CCvBE, u x aggregate 总计；总数；总体数字
p(&o'{fb aggregate amount 总款额；总额
Appz1q aggregate assets and liabilities 总体资产与负债
Dqcu $ V] aggregate at constant price 按固定价格计算的总体数字
e. Q K% aggregate demand 总需求
'jl XLb aggregate gross position 总持仓量
a>jI_)L aggregate limit 总限额
Ch&]<#E>` aggregate of salaries tax 合计薪俸税
XTX o xZ#w aggregate performance 总体表现；总体业绩
3ij I2Zy aggregate supply 总体供应
`h{mj|~ aggregate surplus 总盈余
bqwW9D( aggregate total 整体总额
Mh/>qyS *2 aggregate value 总值；合计价值
"Ohpb!J9 aggregated basis 合计基准
0-; P&m!! aggregated net chargeable income 合计应课税入息实额
~ z&A aggregation 合并计算；合计；总和
E#F9<=mA) aggregation of incomes of husband and wife 夫妇入息合并计算
9 8BBsjkd aggregation of property 财产的总和
# yRA. ; agio 差价；贴水
?)QBJ9F 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》
W[Ew 6)1T Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
AT'$VCYC( 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
+jZg%$Q!# Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
6rC P]YnF 《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》
7Mg7B Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
KGLhl;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》
G yM%vGl
3 agreement for a settlement 授产协议
L<>NL$CrN agreement for assignment 转让协议
NHVx!Kc agreement for sale 售卖协议；买卖协议
*RE-K36m|u agreement for sale and purchase 买卖协议
|[7 $) $ agreement for the payment of interest 支付利息协议
F?AfB[PM agreement for the repayment of money 还款协议
l7 y`$8Co agreement of reinsurance 再保险协议
)0V]G{QN Agricultural Bank of China 中国农业银行
6@*;Wk~ air passenger departure tax 飞机乘客离境税
`Ta(P30
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
KGwL09) airport tax 机场税
\ #c+vfq alcohol duty 酒精税
ph (k2cb alienation 让与；让渡；转让
b2kbuk] alimony 生活费；赡养费
dC|#l?P All Ordinaries Index [AOI] 所有普通股指数
0ao Hv all risks 全险；综合险
fU7:3"|s8 All Sales Record for Stock Market 《股票市场成交报告》
wgP3&4cSUc Allied Capital Resources Limited 新联财务有限公司
w*kFtNBfU all-items index [Consumer Price Index] 总指数〔消费物价指数〕
h_"/@6 allocation letter 拨款信件
R6o<p<fTh allocation of fund 分配款项；预留款项
jY6=+9 Jz5 allocation of profit 利润分配；溢利分配
rd~W.b_b allocation warrant 拨款令
8VGXw;(Y,d allotment 分配；配股
(mr` ?LI} allotment notice 股份配售通知；配股通知
@ [Qg}'i allotment of shares 股份分配
l0 :xQ V` allowable 可获宽免；免税的
y:zT1I@> allowable business loss 可扣除的营业亏损
&{{f|o=u. allowable expenses 可扣税的支出
eZkz 1j~ allowance 免税额；津贴；备抵；准备金
TUYl><F5v= allowance for debts 债项的免税额
Jl9TMu!1] allowance for depreciation by wear and tear 耗损折旧免税额
L k+1r8 allowance for funeral expenses 殡殓费的免税额
\I{A33i2w allowance for inflation 为通货膨胀而预留的款项；通胀准备金
rX
d2[pp allowance for repairs and outgoings 修葺及支出方面的免税额
Y]0y
-H allowance to debtor 给债务人的津贴
a8P 6-)W alteration of capital 资本更改
CP#MNNvgrw alternate trustee 候补受托人
R*#Q=_ amalgamation 合并
;//q jo ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
W/X;|m` ambit of charges 征税范围；收费范围
U>jk`?zW amended valuation 经修订的估值
3;gtuqwD$ American Commodities Exchange 美国商品交易所
~}ZX^l&k{P American Express Bank Limited 美国运通银行
/s_$CSiB American Stock Exchange 美国证券交易所
Y b g`Z amortization 摊销
= +\ oL!^ amount due from banks 存放银行同业的款项
KTJ $#1q amount due from banks abroad 存放海外银行同业的款项
Q*{
2 amount due from holding companies 控股公司欠款
V]cY+4Y amount due from local banks 存放本港银行同业的款项
1OeDWEcB amount due to banks 银行同业的存款
)O(Gw-jWE amount due to banks abroad 海外银行同业的存款
3<E$m * amount due to holding companies 控股公司存款
v@SrEmg amount due to local banks 本港银行同业的存款
gZ Si\m> amount due to outport banks 外埠银行同业的存款
OB@t(KNx*P amount for note issue 发行纸币的款额
g o Z# amount of bond 担保契据的款额
`W S
amount of consideration 代价款额
L, Gt IZkE amount of contribution 供款数额
H;L&G|[ amount of indebtedness 负债款额
}=4".V`-o amount of principal of the loan 贷款本金额
X*) : N] amount of rates chargeable 应征差饷数额
}#^F '%zf amount of share capital 股本额
{XW>:EU'N amount of sums assured 承保款额
)fr\ V." amount of variation 变动幅度
dPX>A4wp amount of vote 拨款数额
IvSrJe[; amount payable 应付款额
WF0>R^SpZ amount receivable 应收款额
W5g!`f Amsterdam Stock Exchange 阿姆斯特丹证券交易所
E #]%e^ analysis 分析
e@VRdh b ancillary risk 附属风险
^/,yZ : annual account 周年帐目；周年帐目报表；年度决算；年结
mmK_xu~f28 annual accounting date 年结日期
tTa mFL6 annual allowance 每年免税额；年积金；年度津贴；年津
<a3XV annual balance 年度余额
)$g /PQ annual disposable income 每年可动用收入
}Pu O$
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K PqI( annual fee 年费
=MLL-a1 annual general meeting 周年大会
ir?9{t/() annual growth rate 年增率；每年增长率
Ip-jqN J~ annual long-term supplement 长期个案每年补助金
}H.vH annual pensionable emolument 可供计算退休金的年薪
cv1L!Ce, annual report 年报
w;_=$L'H&G Annual Report on the Consumer Price Index 《消费物价指数年报》
7NEn+OI4 annual return 周年报表；周年申报表；每年报税表格
AV!
cCQ Annual Return Rules 《周年报表规则》
,"ZlY}!Gn annual review of consumer prices 每年消费物价回顾
+y(h/NcQ annual roll-forward basis 逐年延展方式
v[GHqZ annual salary 年薪
g/gLG:C annual statement 年度报表；年度决算表
Rgu^>
~ 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 `MQHQ1 annuitant 年金受益人
8A_(]Q annuity 年金
n\Nl2u& m annuity contract 年金合约
/Qy0vA vJ annuity on human life 人寿年金
np(<Ap r antecedent debt 先前的债项
$
7!GA9Bn ante-dated cheque 倒填日期支票
\[jItg,+ anticipated expenditure 预期开支
v$Z1Lh anticipated net profit 预期纯利
cxdM!L; ` anticipated revenue 预期收入
C 3gz)!3 anti-inflation measure 反通货膨胀措施
_=#mmZkq anti-inflationary stance 反通货膨胀立场
58,mu#yq6 apparent deficit 表面赤字
H0 t1& : apparent financial solvency 表面偿债能力
OwUbm0)h^V apparent partner 表面合伙人
E G6fC4rfC application for personal assessment 个人入息课税申请书
IgJC> ;]u application of fund 资金应用
TXv#/@ application to release as liquidator and to destruct the books of accounts and documents
!y.7"G* 申请免除清盘人职务及毁灭帐簿与文件
IuD<lMeJ J appointed actuary 委任精算师
"Q4{6FH+mB appointed auditor 委任核数师；委任审计师
\PJ89u0 appointed trustee 委任的受托人
/.bwwj_; appointer 委任人
J$[ Vm%56 apportioned pro rata 按比例分摊
Sa5 y7
apportionment 分配；分摊
s5 e} X: Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
4G ?k31,k apportionment formula 分摊方程式
dZ Z/( oE> apportionment of estate duty 遗产税的分摊
g-36Q~ `9v appraisal 估价；评估
)-gyDA appreciable growth 可观增长
V- 0Y~T appreciable impact 显着影响
?Fu., srt appreciable increase 可观增长
5N0H^ appreciation 增值；升值
3&f{lsLAC appreciation against other currencies 相对其他货币升值
8pk">"#s appreciation of the exchange value of Hong Kong dollar 港元汇值上升
;p8xL)mUP appreciation tax 增值税
.rHO7c,P~ appropriation 拨款；拨用；拨付
>{Djx appropriation account 拨款帐目
>E3OYa?G Appropriation Bill 拨款法案
*6DKU CA/ appropriation-in-aid system 补助拨款办法
VXp
X#O approved assets 核准资产
Vv]mME@ approved basket stock 认可一篮子证券
wW ~2]*n approved budget 核准预算
PoZBiw@ approved charitable donation 认可慈善捐款
r>\.b{wI approved charitable institution 认可慈善机构
A[MEtI=Q J approved currency 核准货币；认可货币
|EunDb[Y approved estimates 核准预算
}dCnFZ{K3 approved estimates of expenditure 核准开支预算
gO%3~f!vY# approved overseas insurer 核准海外保险人
l"/O s_4O approved overseas trust company 核准海外信托公司
E:AXnnGKO approved pooled investment fund 核准汇集投资基金
-L@=j approved provident fund scheme 认可公积金计划
zuw6YY8kQ approved provision 核准拨款
:O2N'vl47A approved redeemable share 核准可赎回股份
rcCM x"L= approved regional stock 认可地区性证券
:M1 6ijkx approved retirement scheme 认可退休金计划
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AiC6u approved subordinated loan 核准附属贷款
?FyA2q! arbitrage 套戥；套汇；套利
wB@A?& UY arbitrageur 套戥者；套汇者
,O(u uq arbitrary amount 临时款项
&I8ZVtg arrangement 措施；安排；协定
p{U ro!J,K arrears 欠款
XQ>m8K?\d arrears of pay 欠付薪酬
utv.uwfat arrears of revenue 逾期未收税款；逾期未收的帐项
%- D2I articles of association 组织章程；组织细则；组织章程细则
eo !{rs@f Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
umk[\}Ip+P ascertainment of profit 确定利润
#\qES7We 6 "Asia Clear" “亚洲结算系统”
MeC@+@C Asia Commercial Bank Ltd. 亚洲商业银行有限公司
~7|z 2L Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
^<c?I re Asian Development Fund [ADF] 亚洲发展基金
K2JS2Y] Asian dollar bond 亚洲美元债券
H|]Q;,C Asian dollar market 亚洲美元市场
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OMqR{" Asian dollar rate 亚洲美元利率
%0 S0"t Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
v2NzPzzyb Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
S"*wP[d.9 asked price 沽盘；喊价；索价；卖方报价
ynhH5P|6, assessable income 应评税入息
6Y=)12T assessable loss 应评税亏损
i{.!1i: assessable profit 应评税利润
[||$1u\% assessable value 应评税值
K7|BXGL8r8 assessed profit 估定利润
6;Bqu5_Cj assessed value 经评估价值
%5b2vrg~* assessment 评税；评定；估价；评税单
5K0Isuu>> assessment number 评税编号；估价编号
74_ji! assessment of additional tax 补加税评税
e([}dz assessment of performance 业绩评估；实绩评价
Ad[-YT Assessor 评税主任
xpae0vw asset price bubbles 资产价格泡沫
"b qB@) asset-backed securities 具资产保证的证券
p 4=^
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z@ 2NAC assets and liabilities 资产与负债
nL9m{$Zv assets betterment statement 资产递增表；资产改进表
k 2~j:&p assets lending 实物放款；有抵押贷款
-O\ `G<s% assets of the company passing on the death 死者去世时转移的公司资产
c(:GsoO assets pledged as security for liabilities 用作负债抵押的资产
d4/ZOj+% assets portfolio 资产投资组合
#-{4F?DA]y assets price 资产价格
b$hQB090 assets quality 资产质素
tlE+G @|^ assets realization 资产变现
!"Kg
b;A assets refinancing arrangement 资产再集资安排
V<b"jCXI assets securitization 资产证券化
HQ"D> hsuU assets situated outside Hong Kong 在香港以外地方的资产
*&7Av7S assets stripping 削减资产；拆卖资产
"Mth<%i assets value 资产值
'j|;M assignee 承让人
MOXDR assignment 转让；转让书；转让契
2!A/]:[F assignment of interest 权益转让
."${.BPn~ assignment of letters patent and trade mark 专利证书及商标转让
>354O6 assignment of property 物业转让；物业转让书
Y:O%xtGi assignment right 转让权
Y`%:hvy~ assignor 转让人
L49`=p< associate 有联系的人；有关连人士；相联者；合伙人；联系人
}JS?42CTaV Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
xRb-m$B }L associate member 附属会员
E=7~\7TE associated body corporate 相联法人团体
J^ U#dYd associated company 相联公司；联属公司
*g7dB2{ associated corporation 相联法团
> >p3#~/ Association of Chartered Certified Accountants [ACCA] [United Kingdom]
tcfUhSz,I 公认会计师公会〔英国〕
Y>r9"X| &H Association of Futures Exchange Brokers 香港期货经纪协会
IYd)Vv3'j Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
fN@2 B association of underwriters 承保人组织
ydw')Em assumption of control 接管
AkGCIn 3 assurance 担保；保险；转易；转易书
9k1n-po assurance of interest 权益的转易
%A04'dj`zQ at 19XX price 按一九ＸＸ年价格计算
.- {B at a discount 按赔价计算；按贴水价格计算；打折扣
H 13|bM< at a premium 按溢价计算；按升水价格计算
2%QY~Ku~ at call 通知付款；按通知
J?HYN% at constant market price 按固定市价计算
1N2s[ \q$ at constant price 按固定价格计算
: -OHD#>% at cost 按成本计算
bEbnZ<kz* at current market price 按当时市价计算；按现时市价计算
m3 ,i{ at current price 按当时价格计算；按现时价格计算
YoJN.] ,gf at factor cost 按要素成本计算；按生产要素成本计算
OPar"z^EV at money-of-the-day price 按付款当日价格计算
q m2 at or better 按指定或较佳价位〔买卖指令〕
dF"Sz4DY# at par 按面值计算；平价
5TqX;=B at sight 见票即付
~nw]q<7r at the close 按收市盘
/_v@YB!0 at the opening 按开市盘
mV6\gR[h attestation 见证；见证条款
ht ` !@B at-the-money option 平价期权
\xw E4K attorney 受权人；受托代表人
+c?1\{M attornment 新拥有人承认书
XDU&Z2A attributable profit 可归属利润
{2A/ @$? attributable share value 可归属股份价值
z>~Hc8*]3 Auckland Stock Exchange 奥克兰证券交易所
?Yxk1Y4ig) auction 拍卖
jT%k{"+>+? auctioneer 拍卖商
\f .ceh;! audit 审计；核数
bmFnsqo Audit Commission 审计署
>J+hu;I5 Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
)=#QTiJ 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
?J|~ G{yH audit review 帐目审查
k1W
q$KCwG Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
iXeywO2nP audited account 审计帐目；经审计的帐目
zmF_-Q`c audited annual account 经审计的周年帐目
F|9
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Qn_*(CSp auditor 核数师；核数主任；审计师
h5>JBLawQP auditor's certificate 核数师证明书；审计师证明书
7YrX3Hx 8 auditor's report 核数师报告；审计师报告
46Vx)x X Aussie bond 澳元债券
YQLp # austerity budget 紧缩预算
(=,p"3^ Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
; vnG Australia All Ordinaries Index 澳洲所有普通股票指数
\^ i /: Australian Dollar [AUD] 澳元
"aHA6zTB Australian Options Market 澳大利亚期权市场
4fgA3% Australian Securities Commission 澳洲证券事务监察委员会
'7 SFa]tH Australian Society of Certified Practising Accountants 澳洲执业会计师公会
C[z5&
x2 Australian Stock Exchange 澳大利亚证券交易所
t[|^[%i Austrian Schilling [ATS] 奥地利先令
q3n(Z authentication 认证；鉴证
Hn+w1v&3 authority to purchase 委托购买证；委购书
rfk u]A$ authorization 认可；核准；授权；授权书
?*){%eE authorization by direction 指示授权
dX?8@uz u authorization by instruction 指令授权
Q)#+S(TG authorization by warrant 令状授权
lku}I4 authorization of unit trust 单位信托的认可
` C9/= authorized agent 指定代理人
eJlTCXeZ| authorized capital 法定资本
q3<Pb,Z authorized clerk 出市员
e4ym6q<6! authorized dealer 认可交易商
kO>F , M authorized financial institution 认可财务机构
.IXkdy authorized fund 认可基金
|]y]K% authorized fund house 获授权的基金公司；认可基金公司
v!JQ;OX authorized institution 认可机构
B xVo>r authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
0rP`BK| authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
b S[;d5 authorized insurer 获授权保险人；获认可承保人
p'tB4V qT authorized investment 特准投资项目
T*e>_\Tx authorized person 获授权人
S3l$\X;6X authorized representative 获授权代表
}&M$ authorized share capital 法定股本
+zn&DG0\X automated quotation system 自动报价系统
U= QfIn B Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
b ;A(6^ V 自动交易系统〔香港期货交易所有限公司〕
c0h:Vqk- automatic adjustment mechanism 自动调整机制
R-5EztmLae automatic adjustment system 自动调整系统
XpFW(v Automatic Clearing House 自动票据交换所
;n0VF77>O automatic exchange rates accumulation system 自动化汇率累集系统
h2<Y*j Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
Q4i@y6z automatic teller machine [ATM] 自动柜员机
;w--fqxVl autopay 自动转帐
Pv,Q*gh` available assets 可用资产
LX5, _ `B available fiscal reserve 现存财政储备
^U OVXRn available profit 可用利润
tj7{[3~-[ Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
_8]hn[ average 平均；平均数；海损
f sRRnD average basic salary 平均基本薪金
<_(UAv average consumer expenditure 平均消费开支；一般消费开支
99)m d average cost 平均成本
3z5w}qN] M average cost of land production 增辟土地平均成本
W(.q. Sx> average daily turnover 平均每日成交额
>. .C^8 " average daily wage rate 平均每日工资率
m$6u K0 average expenditure pattern 平均开支模式
F6, [!.wl average growth rate 平均增长率
<O+T 4.z average net fixed assets 固定资产平均净值
;]XK e') average of relatives 相对价格平均数
G>Uam TM average price 平均价格
pH!e<m average propensity to consume 平均消费倾向；一般消费倾向
MOp06 average propensity to save 平均储蓄倾向；一般储蓄倾向
fg}&= r average rate 平均率
C
0@tMB7 average revenue 平均收入；平均收益
MhT.Zg\ average stock 平均库存；平均存货
Y;n;7M<F average yearly rent 平均年租
P4 H%pm{- avoidance of double taxation 避免双重课税
2g?O+'JD avoidance of tax 避税
