A:
hZ.Z3`v70 A share Ａ股；甲类股份
m auI42 abatement of tax 减税；减扣免税额
vd 8{c7g:n ABN AMRO Bank N.V. 荷兰银行
0} b
tXh above-the-line expenditure 线上项目支出；经常预算支出
^<e.]F25M above-the-line receipt 线上项目收入；经常预算收入
rwGKfoKI ABSA Asia Limited 南非联合亚洲有限公司
YCP) %} absolute change 绝对数值变更
z<yU-m2h absolute expenditure 实际开支
q 5?# 3 T= absolute guideline figure 绝对准则数字
JU4q zi absolute interest 绝对权益
^k]XEW{PG absolute order of discharge 绝对破产解除令
*hw\35%P`? absolute profit margin 绝对利润幅度
b[`Yi1^]%g absolute value 实值；绝对值
B>2tZZ ko absolutely vested interest 绝对既得权益
at)~]dG absorbed cost 已吸收成本；已分摊成本
ayiu,DXx absorption 吸收；分摊；合并
xP [ n absorption rate 吸收率；摊配率；分摊率
/n>qCuw ACB Finance Limited 亚洲商业财务有限公司
M%@ !cW acceptable form of reciprocity 合理的互惠条件
p`l0?^r
c" acceptable rate 适当利率；适当汇率
o_'p3nD acceptance agreement 承兑协议
iRrl^\qn acceptance for honour 参加承兑
lBa R acceptor 承兑人；接受人；受票人
[D!jv " acceptor for honour 参加承兑人
X HK70: i accident insurance 意外保险
^/r7@: Accident Insurance Association of Hong Kong 香港意外保险公会
m@^ 1 JlH accident insurance scheme 意外保险计划
DCZ\6WY1G) accident year basis 意外年度基准
+(h\fm7*- accommodation 通融；贷款
rYbpih=x accommodation bill 通融票据；空头票据
({q?d[q[ accommodation party 汇票代发人
6q{HU]N+ account balance 帐户余额；帐户结余
6U dov pl account book 帐簿
2o'Wy account collected in advance 预收款项
Z:*76PP, account current book 往来帐簿
<N%7|t*eT account of after-acquired property 事后取得的财产报告
#W|'1
OX4 account of defaulter 拖欠帐目
R=|{n'n$0| account payable 应付帐款
;1a~pF S account payee only [A/C payee only] 只可转帐；存入收款人帐户
!1 ED~3 /X account receivable 应收帐款
Z
/9> account receivable report 应收帐款报表
CO`_^7o9( account statement 结单；帐单；会计财务报表
t]YC"% [S account title 帐户名称；会计科目
; d J1 accountant's report 会计师报告
tQjL Ov+?= Accountant's Report Rules 会计师报告规则
@~%r5pz6 accounting and auditing procedure 会计与审计程序；会计与核数程序
kOed ]>H Accounting Arrangements 《会计安排》
"T|PS 6R~ accounting basis 会计基础
A -b
[>} _ accounting by Official Receiver 破产管理署署长呈交的帐目
*m#Za<_Gv Accounting Circular 《会计通告》
A T%u%cE- accounting class 会计类别
Wr( y)D<y} accounting date 记帐日期；会计结算日期
= 17t-
[ accounting for money 款项核算
D}mjN=Y Accounting Officer 会计主任
"OdXY" G accounting period 会计报告期；会计期
WS`qVL]^& accounting policy 会计政策；会计方针
'L8'
'(eZ^ accounting practice 会计惯例
R.yC(r accounting principle 会计准则
i{`; R accounting record 会计记录
fP.
6HF_p_ accounting report 会计报告
zR{W?_cV Accounting Services Branch [Treasury] 会计事务部〔库务署〕
xLC3>>P Accounting Society of China 中国会计学会
6E^.7%3 accounting statement 会计报表
|fHV2Y `:g accounting system 会计制度；会计系统
;NHt7p8SE accounting transaction 会计事项；帐务交易
R R]CW accounting treatment 会计处理
tfGHea)M accounting year 会计年度
!s&NT @ S accretion 增值；添加
yI"6Da6|y accrual 应计项目；应累算数目
1#ft#-g} accrual basis 应计制；权责发生制
@9lUSk ^9 accrual basis accounting 应计制会计；权责发生制会计
P 9vA7[ accrue 应累算；应计
/%;mqrdk accrued benefit 应累算利益
hX=A)73( accrued charges 应计费用
d&+h}O accrued cumulative preference share dividend 应累算的累积优先股股息
cj1cZ- accrued expenses 应累算费用
ekWePL;rR2 accrued interest payable 应付利息；应计未付利息
FN8NTBk accrued interest receivable 应收利息；应计未收利息
CL+}| 7O( accrued right 累算权益
#N`~xZ|$ accruing profit 应累算的利润
*exS6@N] accumulated fiscal reserve 累积财政储备
e8GEoD accumulated profit 累积利润；滚存溢利
K~| 4[\ accumulated reserve 累积储备
L{8xlx` accumulation of surplus income 累积收益盈余
E6pMT^{K acquired assets 既得资产
9T* v9 d acquisition 收购；购置；取得
DKBSFm{~Q acquisition cost 购置成本
<=>= .kmGt acquisition expenses 购置费用
L:i-BI`J acquisition of 100% interest 收购全部股权
}#n;C{z2e acquisition of control 取得控制权
.n~M(59 acquisition of fixed assets 购置固定资产
Np"exFqN k acquisition of shell “买壳”
j 'HZ\_ acquisition price 收购价
70eb]\ % act of God 天灾
R~S;sJ& c acting partner 执事合伙人
&FF"nE* active market 买卖活跃的市场；交投畅旺的市场；旺市
[rSR:V?"a active partner 积极参与的合伙人
[D<1 CF active trading 交投活跃
C,NJb+J actual circulation 实际流通
/J WGifH actual cost 实际成本
ybY]e; v*O actual expenditure 实际开支；实际支出
ZOZ+ Y\uU actual income 实际入息；实际收入；实际收益
eep1I
:N actual market 现货市场
T-U}QM_e actual price 现货价；实际价格
'LO^< actual profit 实际利润
:gep:4&u actual quotation 实盘；实际价位；实际报价
2fWTY0 actual year basis 按实际年度计算
`wDl<[V actuals 实货
,uSQNre\j actuarial investigation 精算调查
-@0GcUE: r actuarial principle 精算原则
x3o ]U)^ actuarial report 精算师报告
9f<MQ6_UU Actuarial Society of Hong Kong 香港精算学会
}<9cL' actuarial valuation 精算师估值
TzNn^ir=HX actuary 精算师
$3s@}vLd ad referendum agreement 暂定协议；有待覆核的协定
'*"vkgN ad valorem duty 从价税；按值征税
Nn T1X;0W ad valorem duty system 从价税制
*1fb}C_ ad valorem fee 从价费
% a@>_ ad valorem tariff 从价关税
w%JTTru additional allowance 额外免税额
e,Uo#T 6J additional amount for unexpired risk 未过期风险的额外款额
=5(>q5Z * additional assessable profit 补加应评税利润
K*X_FJ additional assessment 补加评税
P_Gw-`L5T additional commitment 额外承担
RT.D "WvT additional commitment vote 额外承担拨款
- UOj>{- additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
d~JKH&x< additional dependent parent allowance 供养父母额外免税额
jAm3HI
additional provision 额外拨款
+PcmJ additional stamp duty 附加印花税
c+hQSm|bf) additional tax 补加税罚款；补加税款
paD !Z0v& Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
7r~~Y%=C| adjudged bankrupt 被裁定破产
Lcg)UcB-# adjudicated bankrupt 裁定破产人
-T[lx\} adjudication fee 裁定费；评定印花税额手续费；评估契据费
[YUv7|\ adjudication of bankruptcy 裁定破产；宣告破产
F)'.g d adjudication of insolvency 裁定无力偿还债务
0a-0Y&lQm adjusted actual 经调整的实数；调整后的实数
y"H*%] adjusted current assets 经调整的流动资产；调整后的流动资产
/Z@tv .f adjusted figure 经调整的数字；调整后的数额
UH TvCc adjusted liabilities 经调整的负债；调整后的负债
W8KDX_vGJ adjusted loss 经调整的亏损；调整后的亏损
;;:-l99 adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
l@\#Ywz adjusted profit 经调整的利润；调整后的利润
hKT adjusted surplus 经调整的盈余额；调整后的盈余额
YTexv;VNb| adjusted value 经调整的价值；调整后的价值
\l]DQaOEe adjustment 调整；修订；理算〔保险〕
tavpq.0O adjustment centre 调剂中心
i03w 1pSH, adjustment lag 调整过程的时间差距；调整时差
'gTb A?+@5 adjustment mechanism 调整机制
R F%KA[Dj adjustment of loss 亏损调整
DUC#NZgw adjustment process 调整过程；调整程序
!>zo _fP adjustment range 调整幅度
4'!c*@Y
administered exchange rate 受管制汇率
?C&z]f3(: Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
K0 }p i += administration expenses 行政费用
cM$ P`{QrM administration fee 手续费；行政费
8>WC5%f* administration in bankruptcy 破产管理
2&^]k`Aj6D administration order 遗产管理令
ZI 3Nq administrator 管理人；遗产管理人
Q= /</| administrator of the estate 遗产管理人
:$m}UA-9 admission of debt 债项承认书
(}EB2V9Hh admission of proof 接纳债权证明
L.j h advance 放贷款项；垫付款项；预支款项；预付款项
X bD4:i% advance account 暂支帐目；预付款帐户
^`)) C; advance compensation 预付补偿金
PGLplXb#[S advance from shareholder 股东垫款
~s]iy9i advance pending reimbursement 预支以待日后付还
%sX$ nm i3 advanced economy 先进经济体系
s0k`p<q advancement 预付；预付财产
n1VaLD advances warrant 垫款令
qT` k*i? advancing 贷出
%Ntcvp) adverse balance 逆差
;I}kQ!q adverse exchange 逆汇
q( .:9A*0 advertisement addressed to shareholders 在报章刊登的致股东通告
b;cdIl!3 advice for collection 托收通知书
!,Va(E|= advice of drawing 提款通知书；汇票通知书
X@LRsg advice of payment 付款通知
( +FfB"3] Advisory Committee [Securities and Futures Commission]
G}:lzOlMH 谘询委员会〔证券及期货事务监察委员会〕
m6[0Kws& Advisory Committee on Diversification 经济多元化谘询委员会
O d %"B\ affidavit 誓章；遗产申报誓章
O0pD d4)" affidavit of no receipt 述明无收款的誓章
49dd5ddr affiliate 联号；联营公司；附属公司
qx4I_% affiliated company 附属公司；联号；联营公司
LS88.w\=S@ affirmation [estate duty] 非宗教式宣誓〔遗产税〕
|,!IZ-
th affordability 负担能力
8$; =Uf,x African Development Bank [AfDB] 非洲开发银行
]2\VweV after-acquired property 事后取得的财产
_PlKhv} after-hours dealing 市后交易
)C c q4i after-tax profit 税后盈利；税后利润；税后溢利
pXtX j b agency agreement 代理协议
w &(| e < agency expenses 代理机构的开支
f=mZu1(FZ agency fee 代理费
2|}+T6_q Agency Law 《代理法》
qp E&go=k' agent 代理人；承销人
5Drq9B9; agent of company 公司代理人
6T#+ V37 agent's fee 代理人费；经纪费
\3S8 62B7 aggregate 总计；总数；总体数字
lS'-xEv? aggregate amount 总款额；总额
` M3w]qJ<} aggregate assets and liabilities 总体资产与负债
zN:K%AiGxe aggregate at constant price 按固定价格计算的总体数字
f^"N!f a aggregate demand 总需求
aW`Lec{. aggregate gross position 总持仓量
c;n * AK aggregate limit 总限额
t< |NLk. aggregate of salaries tax 合计薪俸税
MgNU`` aggregate performance 总体表现；总体业绩
6 Qy@UfB aggregate supply 总体供应
pt?q#EfFJ aggregate surplus 总盈余
UmclTGn aggregate total 整体总额
(r D_(%o aggregate value 总值；合计价值
yGPS`S aggregated basis 合计基准
^]a #7/]o aggregated net chargeable income 合计应课税入息实额
}0X:F`Y- aggregation 合并计算；合计；总和
"0cID3A$ aggregation of incomes of husband and wife 夫妇入息合并计算
ek }a}.3 { aggregation of property 财产的总和
A?t %e agio 差价；贴水
_G.>+!"2/
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》
OC<5E121>Y Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
.P MZX%*v 《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》
J1:1B ,^y Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
1PP $XJtyD 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
M #=]
k Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
cQ" ~\ 《香港政府和大韩民国政府关于相互促进和保护投资协定》
AbYqf%~7`l agreement for a settlement 授产协议
5_z33, q2 agreement for assignment 转让协议
(;57 Vw agreement for sale 售卖协议；买卖协议
GrAujc5| agreement for sale and purchase 买卖协议
p n.T~ "% agreement for the payment of interest 支付利息协议
`/ q|@B7 agreement for the repayment of money 还款协议
,J{ei7TN agreement of reinsurance 再保险协议
x>* Drm 7 Agricultural Bank of China 中国农业银行
v!ujj5-$I air passenger departure tax 飞机乘客离境税
yz LpK; Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
x\s|n{ airport tax 机场税
^,;z|f'% * alcohol duty 酒精税
Tp_L% F alienation 让与；让渡；转让
Qi LE L alimony 生活费；赡养费
%d(^d All Ordinaries Index [AOI] 所有普通股指数
. %Ta]!0 all risks 全险；综合险
Y>E zTV All Sales Record for Stock Market 《股票市场成交报告》
w`i l=ZAC Allied Capital Resources Limited 新联财务有限公司
0 Emr<n all-items index [Consumer Price Index] 总指数〔消费物价指数〕
q "<ac qK allocation letter 拨款信件
(Xq )p y9 allocation of fund 分配款项；预留款项
)Ib<F 7 v allocation of profit 利润分配；溢利分配
-: Ia^{YN allocation warrant 拨款令
cg m~> allotment 分配；配股
L.1_(3NG allotment notice 股份配售通知；配股通知
0;:.B
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Wr 3mQU allowable 可获宽免；免税的
cnFI
&,FM allowable business loss 可扣除的营业亏损
\e'R @ allowable expenses 可扣税的支出
"gne_Ye. allowance 免税额；津贴；备抵；准备金
g)_e]& allowance for debts 债项的免税额
|*'cF-lp6v allowance for depreciation by wear and tear 耗损折旧免税额
v {jQek4 allowance for funeral expenses 殡殓费的免税额
.Jrqm allowance for inflation 为通货膨胀而预留的款项；通胀准备金
ghX|3lI\q allowance for repairs and outgoings 修葺及支出方面的免税额
0 DmMG allowance to debtor 给债务人的津贴
(h5'9r alteration of capital 资本更改
8rMX9qTO@ alternate trustee 候补受托人
I>[RqG amalgamation 合并
=|% C u & ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
-sjd&)~S[ ambit of charges 征税范围；收费范围
pm\x~3 jHs amended valuation 经修订的估值
-"h;uDz|z American Commodities Exchange 美国商品交易所
:I:!BXQT$ American Express Bank Limited 美国运通银行
4x;/HEb7? American Stock Exchange 美国证券交易所
vpld*TL* amortization 摊销
}f8Uc+ amount due from banks 存放银行同业的款项
u#V5?i amount due from banks abroad 存放海外银行同业的款项
K!'AkTW+- amount due from holding companies 控股公司欠款
C0
/g1;p( amount due from local banks 存放本港银行同业的款项
'eJ+JM<0% amount due to banks 银行同业的存款
b D[!/'4eJ amount due to banks abroad 海外银行同业的存款
M5*{ amount due to holding companies 控股公司存款
I{lT> go amount due to local banks 本港银行同业的存款
DV\`Wv amount due to outport banks 外埠银行同业的存款
B]Y}Hu amount for note issue 发行纸币的款额
j^;I3_P amount of bond 担保契据的款额
jGEt+\"/QJ amount of consideration 代价款额
lm xr oHE amount of contribution 供款数额
-t2+|J*
amount of indebtedness 负债款额
FcRW;e8- amount of principal of the loan 贷款本金额
_jNj-)RB_ amount of rates chargeable 应征差饷数额
9f ',7i amount of share capital 股本额
ZP;j9 T! amount of sums assured 承保款额
_= NwQu\_F amount of variation 变动幅度
mN>h5G>a amount of vote 拨款数额
~d%Pnw| amount payable 应付款额
3v
mjCm amount receivable 应收款额
)Jk0v_ X Amsterdam Stock Exchange 阿姆斯特丹证券交易所
mXUGe:e8 analysis 分析
DWID$w ancillary risk 附属风险
&/uu)v annual account 周年帐目；周年帐目报表；年度决算；年结
t@R
?Rgu3 annual accounting date 年结日期
-GqT7`:(H4 annual allowance 每年免税额；年积金；年度津贴；年津
ltgc:&=|@ annual balance 年度余额
n%k!vJ)] annual disposable income 每年可动用收入
%c
[F;ug annual estimates 周年预算
VsN pHQG] annual fee 年费
a_ `[Lj annual general meeting 周年大会
mFSw@CC annual growth rate 年增率；每年增长率
0\:( ageY? annual long-term supplement 长期个案每年补助金
H'LD}\K l annual pensionable emolument 可供计算退休金的年薪
j8 fpj {hp annual report 年报
;Ww7"-=sw Annual Report on the Consumer Price Index 《消费物价指数年报》
??i,Vr@)w annual return 周年报表；周年申报表；每年报税表格
{2+L @ Annual Return Rules 《周年报表规则》
Mnz!nWhk annual review of consumer prices 每年消费物价回顾
;w %*M}`5 annual roll-forward basis 逐年延展方式
cFJ-Mkl l annual salary 年薪
T[sDVkCbxf annual statement 年度报表；年度决算表
:k3Nt5t! Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
E[*Fz1> annuitant 年金受益人
,daKC annuity 年金
"7v @Rye annuity contract 年金合约
* =wYuJ# annuity on human life 人寿年金
qqu.EE antecedent debt 先前的债项
V0%V5> ante-dated cheque 倒填日期支票
-W<vyNSr anticipated expenditure 预期开支
^.hoLwp. anticipated net profit 预期纯利
+{/*z anticipated revenue 预期收入
Q^q1 ns;r anti-inflation measure 反通货膨胀措施
F P> )&3>_ anti-inflationary stance 反通货膨胀立场
.'rW .'Ft apparent deficit 表面赤字
S=nP[s apparent financial solvency 表面偿债能力
ec gtUb8K apparent partner 表面合伙人
Cf:#( D application for personal assessment 个人入息课税申请书
u_ '!_T L application of fund 资金应用
4 lM8\Lr application to release as liquidator and to destruct the books of accounts and documents
^RP)>d9Xp{ 申请免除清盘人职务及毁灭帐簿与文件
DZv=\<$,LF appointed actuary 委任精算师
[ e8x&{L-_ appointed auditor 委任核数师；委任审计师
Vm d f8[5 appointed trustee 委任的受托人
n':! ,a[ appointer 委任人
.p=sBLp8 apportioned pro rata 按比例分摊
VB?O hk]< apportionment 分配；分摊
jU3Z*Z)zN Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
IhBp%^H0- apportionment formula 分摊方程式
N*`b%XGn3 apportionment of estate duty 遗产税的分摊
2Y>~k{AN% appraisal 估价；评估
0q*r appreciable growth 可观增长
1 I*7SkgKv appreciable impact 显着影响
z9p05NFH appreciable increase 可观增长
`KCh*i appreciation 增值；升值
Da v PYg appreciation against other currencies 相对其他货币升值
*$"gaXI appreciation of the exchange value of Hong Kong dollar 港元汇值上升
|0\0a&tkPl appreciation tax 增值税
8> .J1 C appropriation 拨款；拨用；拨付
? B E6 appropriation account 拨款帐目
gi-Yqco Appropriation Bill 拨款法案
p<&Xd}]"^W appropriation-in-aid system 补助拨款办法
@0eHS + approved assets 核准资产
<N`J`J-[ approved basket stock 认可一篮子证券
dTL5-@ approved budget 核准预算
z OSs[[ approved charitable donation 认可慈善捐款
rC7 ``#5 approved charitable institution 认可慈善机构
3"kd jOB approved currency 核准货币；认可货币
9 Li%K OY approved estimates 核准预算
9XHz-+ bQ approved estimates of expenditure 核准开支预算
Mze;k3 approved overseas insurer 核准海外保险人
=;3fq- approved overseas trust company 核准海外信托公司
<97d[/7 i approved pooled investment fund 核准汇集投资基金
:KKa4=5L approved provident fund scheme 认可公积金计划
3 AH Y| approved provision 核准拨款
+R\vgE68 approved redeemable share 核准可赎回股份
sT/c_^y approved regional stock 认可地区性证券
I0'[!kBF| approved retirement scheme 认可退休金计划
T /mI[*1xI approved subordinated loan 核准附属贷款
iajX ~k v arbitrage 套戥；套汇；套利
L3p` arbitrageur 套戥者；套汇者
NziZTU} arbitrary amount 临时款项
$Y9jrR'w arrangement 措施；安排；协定
/\w) >0 arrears 欠款
'Vr$MaO arrears of pay 欠付薪酬
o d7]tOK9 arrears of revenue 逾期未收税款；逾期未收的帐项
xESjM1 A) articles of association 组织章程；组织细则；组织章程细则
cDoo* Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
$%%os6y2v ascertainment of profit 确定利润
+e-,ST&w( "Asia Clear" “亚洲结算系统”
c=[O
`/f Asia Commercial Bank Ltd. 亚洲商业银行有限公司
{ K _kPgKS Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
N,J9Wu ZJ\ Asian Development Fund [ADF] 亚洲发展基金
* FeQ*`r Asian dollar bond 亚洲美元债券
-@F fU2 Asian dollar market 亚洲美元市场
`?y<>m* Asian dollar rate 亚洲美元利率
-3&G"hfK Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
M^7M U}5w Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
o%4G d~ asked price 沽盘；喊价；索价；卖方报价
5I,gBT|B assessable income 应评税入息
z*a8sr assessable loss 应评税亏损
?|1M v1C? assessable profit 应评税利润
:qvI%1cP= assessable value 应评税值
)g|xpb assessed profit 估定利润
a6h>=uT [ assessed value 经评估价值
e2+BW KaU assessment 评税；评定；估价；评税单
=X!IH d0 assessment number 评税编号；估价编号
<|*'O5 B assessment of additional tax 补加税评税
#"ftI7=42 assessment of performance 业绩评估；实绩评价
MzYavg` Assessor 评税主任
|T4kqW{ asset price bubbles 资产价格泡沫
Dl&GJ`&:p asset-backed securities 具资产保证的证券
Z Dhx5SL& assets accretion 资产增值
;+I/ I9~ assets and liabilities 资产与负债
jDRe)bo4 assets betterment statement 资产递增表；资产改进表
n q1 9 Q) assets lending 实物放款；有抵押贷款
%Td )0Lqp assets of the company passing on the death 死者去世时转移的公司资产
u0RS)&
assets pledged as security for liabilities 用作负债抵押的资产
&6j<c a assets portfolio 资产投资组合
\@~UDP]7 assets price 资产价格
5 #]4YI; assets quality 资产质素
K?4FT$9G assets realization 资产变现
QJW`}`R assets refinancing arrangement 资产再集资安排
M|[ZpM+ assets securitization 资产证券化
W><dYy=z5 assets situated outside Hong Kong 在香港以外地方的资产
+-a&2J;J' assets stripping 削减资产；拆卖资产
,SScf98,j assets value 资产值
u =&Bmn_ assignee 承让人
D%7kBfCb assignment 转让；转让书；转让契
RkuuogZ assignment of interest 权益转让
9]>iSG^H assignment of letters patent and trade mark 专利证书及商标转让
D\ ~e &0* assignment of property 物业转让；物业转让书
_ OaRY ] assignment right 转让权
o\ `>c:. assignor 转让人
+ zkm( associate 有联系的人；有关连人士；相联者；合伙人；联系人
gr-x |wK Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
q+a.G2S associate member 附属会员
Qpt&3_ associated body corporate 相联法人团体
zTD@ associated company 相联公司；联属公司
<8 #ObdY! associated corporation 相联法团
r,N[ )@ Association of Chartered Certified Accountants [ACCA] [United Kingdom]
S :8OQI 公认会计师公会〔英国〕
ibdO*E Association of Futures Exchange Brokers 香港期货经纪协会
&*&?0ov^" Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
7@PIM5h association of underwriters 承保人组织
. -"E^f assumption of control 接管
gcJF`H/iNK assurance 担保；保险；转易；转易书
"%@uO)A / assurance of interest 权益的转易
pGIe= Um0W at 19XX price 按一九ＸＸ年价格计算
`!G7k at a discount 按赔价计算；按贴水价格计算；打折扣
}4nT.!5
at a premium 按溢价计算；按升水价格计算
C2<CWPn< at call 通知付款；按通知
a}d6o;li at constant market price 按固定市价计算
fMeZ]rb at constant price 按固定价格计算
M;Wha;%E" at cost 按成本计算
)~rB}>^Z at current market price 按当时市价计算；按现时市价计算
i_F$&?) at current price 按当时价格计算；按现时价格计算
1Xyp/X2rI at factor cost 按要素成本计算；按生产要素成本计算
|z^pL1Z]5 at money-of-the-day price 按付款当日价格计算
y1BgK>R at or better 按指定或较佳价位〔买卖指令〕
|*,jU;NI at par 按面值计算；平价
Gqyue7;0, at sight 见票即付
qd !#t] at the close 按收市盘
kA7(CqUW at the opening 按开市盘
]=D5 p_A( attestation 见证；见证条款
{6x PdUhw at-the-money option 平价期权
m&R"2t_Z attorney 受权人；受托代表人
);
6,H.v attornment 新拥有人承认书
j5%qv(w attributable profit 可归属利润
j1$ <] f attributable share value 可归属股份价值
WA
LGIW Auckland Stock Exchange 奥克兰证券交易所
=V|Nn0E auction 拍卖
?z"KnR+?Q auctioneer 拍卖商
WwW^[k (X audit 审计；核数
~4)Y#IxL Audit Commission 审计署
*(*+`qZL{( Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
gvnj&h.GV 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〕
djT .
1( audit review 帐目审查
'H FK Bp Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
j [ P8 audited account 审计帐目；经审计的帐目
aQcN&UA@ audited annual account 经审计的周年帐目
kd;'}x=5yP audited balance sheet 经审计的资产负债表
?An,-N-ezf auditor 核数师；核数主任；审计师
H2Eb\v`# auditor's certificate 核数师证明书；审计师证明书
gKL1c{BV auditor's report 核数师报告；审计师报告
[xpQH? Aussie bond 澳元债券
M^H90GN)X austerity budget 紧缩预算
3:|-#F*k{ Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
C=VIT*= Australia All Ordinaries Index 澳洲所有普通股票指数
00M`%c/ Australian Dollar [AUD] 澳元
p\U*;'hv Australian Options Market 澳大利亚期权市场
DMkhbo&+ Australian Securities Commission 澳洲证券事务监察委员会
n=`w9qajd Australian Society of Certified Practising Accountants 澳洲执业会计师公会
vS M_]fn Australian Stock Exchange 澳大利亚证券交易所
Q[s 2}Z!N; Austrian Schilling [ATS] 奥地利先令
, deUsc authentication 认证；鉴证
3#Y3Dz` authority to purchase 委托购买证；委购书
Q-R}qy5y authorization 认可；核准；授权；授权书
lIuXo3 authorization by direction 指示授权
%yaG,;>U authorization by instruction 指令授权
PZ34 *q authorization by warrant 令状授权
7Qh_8M authorization of unit trust 单位信托的认可
?mOg@) wx authorized agent 指定代理人
#[ :w authorized capital 法定资本
M}!A]@ authorized clerk 出市员
p N$;! authorized dealer 认可交易商
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p^ authorized financial institution 认可财务机构
<F=Dj*] authorized fund 认可基金
S? ,_<GD)w authorized fund house 获授权的基金公司；认可基金公司
"2mFC! authorized institution 认可机构
oP]L5S&A authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
ogeR Yq,g authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
S+FQa7k authorized insurer 获授权保险人；获认可承保人
G&o64W;-s authorized investment 特准投资项目
z{6 YC~ authorized person 获授权人
2cjEex:& authorized representative 获授权代表
Bn-J_-%M authorized share capital 法定股本
+a] j[# automated quotation system 自动报价系统
uMDtdC8 Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
GE tbs+ [ 自动交易系统〔香港期货交易所有限公司〕
pAg$oe# automatic adjustment mechanism 自动调整机制
a `38db(z automatic adjustment system 自动调整系统
& z gPN8u Automatic Clearing House 自动票据交换所
_[1^s$ automatic exchange rates accumulation system 自动化汇率累集系统
B+Q+0tw*i Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
=xBT>h; automatic teller machine [ATM] 自动柜员机
hw DXm9 autopay 自动转帐
p!GZCf, available assets 可用资产
MOyT< $ available fiscal reserve 现存财政储备
k ZK//YN# available profit 可用利润
[` 'd#pR Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
?48AY 6 average 平均；平均数；海损
!
IgoL&= average basic salary 平均基本薪金
K_##-6> average consumer expenditure 平均消费开支；一般消费开支
U"B.:C2 average cost 平均成本
Vr\Q`H. average cost of land production 增辟土地平均成本
.\)k+ R average daily turnover 平均每日成交额
7O461$4v average daily wage rate 平均每日工资率
4OEKx|:5n average expenditure pattern 平均开支模式
=43d%N
average growth rate 平均增长率
A |C_np^z2 average net fixed assets 固定资产平均净值
M*H<
n* average of relatives 相对价格平均数
E&9!1!B average price 平均价格
leIy|K>\m average propensity to consume 平均消费倾向；一般消费倾向
a hw y_\ average propensity to save 平均储蓄倾向；一般储蓄倾向
^5>du~d average rate 平均率
" <*nZ~nE) average revenue 平均收入；平均收益
8;8YA1@w average stock 平均库存；平均存货
K>LpN')d average yearly rent 平均年租
~B*~'I9b* avoidance of double taxation 避免双重课税
*N'hA5.z avoidance of tax 避税
