A:
Iapz,nuE A share Ａ股；甲类股份
*0eU_*A^zO abatement of tax 减税；减扣免税额
ty pbwfM] ABN AMRO Bank N.V. 荷兰银行
>X05f#c"v/ above-the-line expenditure 线上项目支出；经常预算支出
p e+h8 above-the-line receipt 线上项目收入；经常预算收入
GbL1<P$V ABSA Asia Limited 南非联合亚洲有限公司
9jEH "`qqk absolute change 绝对数值变更
L*A-&9.p3 absolute expenditure 实际开支
$$&.}}., absolute guideline figure 绝对准则数字
b"N!#&O ] absolute interest 绝对权益
M~|7gK.m1 absolute order of discharge 绝对破产解除令
/9I/^i~ absolute profit margin 绝对利润幅度
PS[ C!s&KE absolute value 实值；绝对值
}58MDpOF1 absolutely vested interest 绝对既得权益
8j3Y&m4^ absorbed cost 已吸收成本；已分摊成本
NM![WvtjW absorption 吸收；分摊；合并
zB`woI28 absorption rate 吸收率；摊配率；分摊率
0.n[_?< ( ACB Finance Limited 亚洲商业财务有限公司
W [K.|8ho acceptable form of reciprocity 合理的互惠条件
Xw!\,"{s acceptable rate 适当利率；适当汇率
%%uE^nX> acceptance agreement 承兑协议
1d]F$ > acceptance for honour 参加承兑
u YT$$'S acceptor 承兑人；接受人；受票人
t S] acceptor for honour 参加承兑人
0Q_*Z ( accident insurance 意外保险
LjG^c>[:m Accident Insurance Association of Hong Kong 香港意外保险公会
'D
?o^ accident insurance scheme 意外保险计划
oR=i5lA U accident year basis 意外年度基准
c AEvv[ accommodation 通融；贷款
.\^0RyJE accommodation bill 通融票据；空头票据
U{hu7 accommodation party 汇票代发人
8SKrpwy account balance 帐户余额；帐户结余
~S\L(B ( account book 帐簿
Xzf,S;XV~ account collected in advance 预收款项
oY S tf5 account current book 往来帐簿
S\&3t}_ account of after-acquired property 事后取得的财产报告
`;; l {8 account of defaulter 拖欠帐目
%g.cE}^ account payable 应付帐款
NBc^(F" account payee only [A/C payee only] 只可转帐；存入收款人帐户
Ws@'2i\; account receivable 应收帐款
k<^M >` $ account receivable report 应收帐款报表
&EQhk9j account statement 结单；帐单；会计财务报表
LtMM89u account title 帐户名称；会计科目
}\7UU?@ n accountant's report 会计师报告
9 =;mY Accountant's Report Rules 会计师报告规则
4#0 3x:/<\ accounting and auditing procedure 会计与审计程序；会计与核数程序
=ZIT!B?4 Accounting Arrangements 《会计安排》
6,3o_"J ! accounting basis 会计基础
cr P2jF! accounting by Official Receiver 破产管理署署长呈交的帐目
d"#Zp&# Accounting Circular 《会计通告》
!ou#g5Q@z accounting class 会计类别
~,HFd` accounting date 记帐日期；会计结算日期
qEST[S V accounting for money 款项核算
K -rR)-rI Accounting Officer 会计主任
ls]N&!/hq accounting period 会计报告期；会计期
U-u?oU-.' accounting policy 会计政策；会计方针
)P:^A9&_n= accounting practice 会计惯例
IFX$\+- accounting principle 会计准则
0Lxz?R x]< accounting record 会计记录
8v& \F accounting report 会计报告
qM(}|fMbN Accounting Services Branch [Treasury] 会计事务部〔库务署〕
P)=.D u) Accounting Society of China 中国会计学会
Lau@HYW0 accounting statement 会计报表
;X,u accounting system 会计制度；会计系统
vv @m{,7#Y accounting transaction 会计事项；帐务交易
.="X vVdkp accounting treatment 会计处理
fq6%@M~ accounting year 会计年度
xZ9:9/Vg accretion 增值；添加
n_e 'n|T accrual 应计项目；应累算数目
?W' p&(; accrual basis 应计制；权责发生制
YNU}R/u6^ accrual basis accounting 应计制会计；权责发生制会计
7R2O[=Szq accrue 应累算；应计
k k3^m1 accrued benefit 应累算利益
<'I["Um accrued charges 应计费用
:;7I_tb accrued cumulative preference share dividend 应累算的累积优先股股息
.Q*X5Fc accrued expenses 应累算费用
[s {! accrued interest payable 应付利息；应计未付利息
St-uE |8 accrued interest receivable 应收利息；应计未收利息
Y$r78h=4 accrued right 累算权益
WVy'f|3; accruing profit 应累算的利润
#]@HsVXh7 accumulated fiscal reserve 累积财政储备
~-BF7f 6C accumulated profit 累积利润；滚存溢利
Yv; s3>r
accumulated reserve 累积储备
2 nd n8_l accumulation of surplus income 累积收益盈余
\ j >7x acquired assets 既得资产
~t`s& t'c| acquisition 收购；购置；取得
?0VR2Yb${b acquisition cost 购置成本
lS.Adl^k acquisition expenses 购置费用
c[d zO .~ acquisition of 100% interest 收购全部股权
]yU"J:/ acquisition of control 取得控制权
vjGQ! xF acquisition of fixed assets 购置固定资产
0 Z9DewwP acquisition of shell “买壳”
Z .6dL acquisition price 收购价
<=q}
Nd\ act of God 天灾
' [
4;QYw acting partner 执事合伙人
G21o @38e active market 买卖活跃的市场；交投畅旺的市场；旺市
F1t( P 8 active partner 积极参与的合伙人
z*eBjHbF active trading 交投活跃
smQ^(S^ actual circulation 实际流通
K T} actual cost 实际成本
&r5q,l&@n actual expenditure 实际开支；实际支出
5yy:JTAH5 actual income 实际入息；实际收入；实际收益
18>cfDh;N actual market 现货市场
% t9C actual price 现货价；实际价格
#@S%?`4, actual profit 实际利润
N6 U d(8* actual quotation 实盘；实际价位；实际报价
7^q~a(j actual year basis 按实际年度计算
m|@H`=` d actuals 实货
x%G3 L\ 5 actuarial investigation 精算调查
L[ G O6l actuarial principle 精算原则
??rS h Mu actuarial report 精算师报告
nVb@sI{{k Actuarial Society of Hong Kong 香港精算学会
0m Y Y:?v actuarial valuation 精算师估值
t;&XIG~ actuary 精算师
,S8 K! ad referendum agreement 暂定协议；有待覆核的协定
4>hHUz[ _ ad valorem duty 从价税；按值征税
aLJm%uW6m& ad valorem duty system 从价税制
y/lF1{}5 ad valorem fee 从价费
*gbK
:*_J ad valorem tariff 从价关税
\c=I!<9 additional allowance 额外免税额
u/zBz*zh additional amount for unexpired risk 未过期风险的额外款额
$cCC
1=dW additional assessable profit 补加应评税利润
V#t_gS additional assessment 补加评税
T # \ additional commitment 额外承担
"Zu uSi additional commitment vote 额外承担拨款
x *Lt]]A additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
ff"wg\O4 additional dependent parent allowance 供养父母额外免税额
%@/^UE: additional provision 额外拨款
'$K E= Jy additional stamp duty 附加印花税
jVj5 ; } additional tax 补加税罚款；补加税款
tMI YVHGy Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
]A#lV$ adjudged bankrupt 被裁定破产
^:eZpQ [, adjudicated bankrupt 裁定破产人
RK>Pe3< adjudication fee 裁定费；评定印花税额手续费；评估契据费
K7+yU3 adjudication of bankruptcy 裁定破产；宣告破产
BM%w Z:
s adjudication of insolvency 裁定无力偿还债务
h+ f>#O+: adjusted actual 经调整的实数；调整后的实数
0B
NLTRv adjusted current assets 经调整的流动资产；调整后的流动资产
> VG adjusted figure 经调整的数字；调整后的数额
H",B[
YK adjusted liabilities 经调整的负债；调整后的负债
AZtS4]4G) adjusted loss 经调整的亏损；调整后的亏损
a|aVc'j 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
bLgH3[{ adjusted profit 经调整的利润；调整后的利润
kNEEu! G adjusted surplus 经调整的盈余额；调整后的盈余额
L smcj{ 1d adjusted value 经调整的价值；调整后的价值
^PksXfk adjustment 调整；修订；理算〔保险〕
nV;'Up Qw adjustment centre 调剂中心
RgE`H r adjustment lag 调整过程的时间差距；调整时差
\oQ]=dDCd% adjustment mechanism 调整机制
DDg\oGLp adjustment of loss 亏损调整
@
D+ftb/ adjustment process 调整过程；调整程序
2ej7Ql_@c adjustment range 调整幅度
m o0\t#jA administered exchange rate 受管制汇率
5Wt){rG0Z Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
Ac7^JXh% administration expenses 行政费用
'=\}d av! administration fee 手续费；行政费
h~MV =7
lE administration in bankruptcy 破产管理
Y Y:Bw W: administration order 遗产管理令
f&
4_:'-, administrator 管理人；遗产管理人
CT|+? administrator of the estate 遗产管理人
Kz 4S6N c admission of debt 债项承认书
vh9* >[i admission of proof 接纳债权证明
= P- &dN advance 放贷款项；垫付款项；预支款项；预付款项
)*|/5wW1 advance account 暂支帐目；预付款帐户
P:q mg"i@3 advance compensation 预付补偿金
K~x,s o advance from shareholder 股东垫款
T5BZD
+Ta advance pending reimbursement 预支以待日后付还
G7-BeA8 advanced economy 先进经济体系
wucdXj{% advancement 预付；预付财产
l.[pnL D advances warrant 垫款令
CI|lJ advancing 贷出
+Q*`kg ' adverse balance 逆差
!,WGd|oJ adverse exchange 逆汇
XX;4A advertisement addressed to shareholders 在报章刊登的致股东通告
30Y is_l2h advice for collection 托收通知书
bdUPo+ advice of drawing 提款通知书；汇票通知书
g8) ,$:Uw advice of payment 付款通知
)^h6'h` Advisory Committee [Securities and Futures Commission]
bQll;U ^A 谘询委员会〔证券及期货事务监察委员会〕
?Cq7_rq Advisory Committee on Diversification 经济多元化谘询委员会
c w;wv+|k affidavit 誓章；遗产申报誓章
Z O}Og&% affidavit of no receipt 述明无收款的誓章
#m +!< affiliate 联号；联营公司；附属公司
l{3B }_, affiliated company 附属公司；联号；联营公司
`sxfj )s affirmation [estate duty] 非宗教式宣誓〔遗产税〕
uFd$*`jS affordability 负担能力
bm58 8UQ African Development Bank [AfDB] 非洲开发银行
+Qs] 8*^?; after-acquired property 事后取得的财产
>%JPgr/
8 after-hours dealing 市后交易
NzRvb j] after-tax profit 税后盈利；税后利润；税后溢利
jXcJ/g(X3 agency agreement 代理协议
OI R5QH agency expenses 代理机构的开支
]n ?x tI agency fee 代理费
HDyf]2N*N Agency Law 《代理法》
-DDA b(2* agent 代理人；承销人
xVvUx,t agent of company 公司代理人
0oe<=L]F agent's fee 代理人费；经纪费
.{Y;6]9[ aggregate 总计；总数；总体数字
]wQ!ZG?)
aggregate amount 总款额；总额
><% 585 aggregate assets and liabilities 总体资产与负债
[;E%o^/^ aggregate at constant price 按固定价格计算的总体数字
?5|;3N/zt aggregate demand 总需求
dWY%bb aggregate gross position 总持仓量
&}ZmT>q`$ aggregate limit 总限额
N,ht< l\ aggregate of salaries tax 合计薪俸税
> =>/ ~dIb aggregate performance 总体表现；总体业绩
,m=F
H?5 aggregate supply 总体供应
[+#m
THX aggregate surplus 总盈余
~iw&^p|=K aggregate total 整体总额
rvA>khu0/ aggregate value 总值；合计价值
HN47/]"* aggregated basis 合计基准
WxdQ^#AE aggregated net chargeable income 合计应课税入息实额
)cf i@-J+# aggregation 合并计算；合计；总和
myx/ |-V"F aggregation of incomes of husband and wife 夫妇入息合并计算
#kg`rrF r aggregation of property 财产的总和
_iwG'a[ ` agio 差价；贴水
4" @<bKx 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》
aCQtE, . Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
N gNGq\! 《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》
H g+<GML Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
P{L=u74b{x 《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》
7GA8sK Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
Wj{lb_Rj 《香港政府和大韩民国政府关于相互促进和保护投资协定》
B|(g? agreement for a settlement 授产协议
! VwU=5 agreement for assignment 转让协议
\j)Evjw agreement for sale 售卖协议；买卖协议
-K"'F`;W agreement for sale and purchase 买卖协议
}v1wpv/b( agreement for the payment of interest 支付利息协议
iT@` dEZ . agreement for the repayment of money 还款协议
>WLPE6E agreement of reinsurance 再保险协议
r)(5,* v Agricultural Bank of China 中国农业银行
P - m_] , air passenger departure tax 飞机乘客离境税
d Qut8>0& Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
'1 <Z"InU airport tax 机场税
nx9PNl@?V alcohol duty 酒精税
zV h yAf alienation 让与；让渡；转让
_ %s#Cb alimony 生活费；赡养费
{%jAp11y+O All Ordinaries Index [AOI] 所有普通股指数
9rB3h`AVF all risks 全险；综合险
` X c7b All Sales Record for Stock Market 《股票市场成交报告》
#ydold{ F Allied Capital Resources Limited 新联财务有限公司
#J5BHY~ all-items index [Consumer Price Index] 总指数〔消费物价指数〕
[hJ 1]RW8 allocation letter 拨款信件
6fwNlC/9 allocation of fund 分配款项；预留款项
01bC P allocation of profit 利润分配；溢利分配
$Dg-;I allocation warrant 拨款令
n}p G&&;q allotment 分配；配股
NW|B|kc allotment notice 股份配售通知；配股通知
e8a^"Z `a allotment of shares 股份分配
6(|mdk`i allowable 可获宽免；免税的
J,a&"eO Z allowable business loss 可扣除的营业亏损
j KU2 allowable expenses 可扣税的支出
#-az ]s|N allowance 免税额；津贴；备抵；准备金
$ m`Dyu allowance for debts 债项的免税额
MVatV[G allowance for depreciation by wear and tear 耗损折旧免税额
&lc@]y8 allowance for funeral expenses 殡殓费的免税额
HC0juT OiO allowance for inflation 为通货膨胀而预留的款项；通胀准备金
PA2} 4 ` allowance for repairs and outgoings 修葺及支出方面的免税额
I2}W /} allowance to debtor 给债务人的津贴
0AZ9I!&i alteration of capital 资本更改
wG3 L+[, alternate trustee 候补受托人
.=y=Fv6X amalgamation 合并
7j&
t{q5 ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
.5JIQWE( ambit of charges 征税范围；收费范围
= XZU9df amended valuation 经修订的估值
3 ML][|TR American Commodities Exchange 美国商品交易所
5hs_k[ q American Express Bank Limited 美国运通银行
]l7W5$26 @ American Stock Exchange 美国证券交易所
#%,X),%- amortization 摊销
SA, ~q& amount due from banks 存放银行同业的款项
t@KTiJI
] amount due from banks abroad 存放海外银行同业的款项
q|5WHB amount due from holding companies 控股公司欠款
a=S &r1s> amount due from local banks 存放本港银行同业的款项
eAHY/Y! amount due to banks 银行同业的存款
5!0iK9O amount due to banks abroad 海外银行同业的存款
/08FV|t X) amount due to holding companies 控股公司存款
AvL /gt: amount due to local banks 本港银行同业的存款
%$BRQ-O amount due to outport banks 外埠银行同业的存款
7uBx amount for note issue 发行纸币的款额
j
}~?&yB amount of bond 担保契据的款额
K'OG-fn;
amount of consideration 代价款额
'CBwE&AL amount of contribution 供款数额
w GH ft`Z amount of indebtedness 负债款额
Q\oa<R
D5 amount of principal of the loan 贷款本金额
"$BkO[IS amount of rates chargeable 应征差饷数额
}gSoBu amount of share capital 股本额
*oO%+6nL amount of sums assured 承保款额
t Cuvb amount of variation 变动幅度
r #- amount of vote 拨款数额
g
pciv amount payable 应付款额
g$(Y\`zw amount receivable 应收款额
y"?`MzcJ0 Amsterdam Stock Exchange 阿姆斯特丹证券交易所
(>`_N%_ analysis 分析
3}L3n*Ft#. ancillary risk 附属风险
j /V_h'} annual account 周年帐目；周年帐目报表；年度决算；年结
a )O"PA}2 annual accounting date 年结日期
bR`5g annual allowance 每年免税额；年积金；年度津贴；年津
(lsG4&\0F annual balance 年度余额
b+s'B4@rb annual disposable income 每年可动用收入
-]EL|_; annual estimates 周年预算
q NGR6i annual fee 年费
4S(G366 annual general meeting 周年大会
6v@Prw@.b annual growth rate 年增率；每年增长率
/N0m F< P annual long-term supplement 长期个案每年补助金
+ o+f\! annual pensionable emolument 可供计算退休金的年薪
K#FD$, c~ annual report 年报
[bLKjD Annual Report on the Consumer Price Index 《消费物价指数年报》
vbJ<|#|r- annual return 周年报表；周年申报表；每年报税表格
6/!:vsa"3 Annual Return Rules 《周年报表规则》
288mP]a(v_ annual review of consumer prices 每年消费物价回顾
mF
gqM: annual roll-forward basis 逐年延展方式
zJ`u>:*$ annual salary 年薪
,7nu;fOT[ annual statement 年度报表；年度决算表
(nqhX<T> 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
jMT [+f annuitant 年金受益人
r$<!?Z annuity 年金
~|u;z,\ annuity contract 年金合约
%6ckau1_; annuity on human life 人寿年金
}3
/io0"D antecedent debt 先前的债项
J~x]~}V& ante-dated cheque 倒填日期支票
HoBx0N9\2 anticipated expenditure 预期开支
rpk8 anticipated net profit 预期纯利
GTs,?t16/ anticipated revenue 预期收入
tmGh JZ2j anti-inflation measure 反通货膨胀措施
GEPWb[Oa anti-inflationary stance 反通货膨胀立场
`n+uA ~ apparent deficit 表面赤字
GzEw~JAs apparent financial solvency 表面偿债能力
c<13 r=+ apparent partner 表面合伙人
kn#?+Q application for personal assessment 个人入息课税申请书
`JI p$ application of fund 资金应用
9G6)ja?W application to release as liquidator and to destruct the books of accounts and documents
33` bKKO} 申请免除清盘人职务及毁灭帐簿与文件
P IG,a~ appointed actuary 委任精算师
h ! B{7J appointed auditor 委任核数师；委任审计师
-O} )Y>=} appointed trustee 委任的受托人
$Go S?\G appointer 委任人
v9T 3= apportioned pro rata 按比例分摊
8;M,l2pmR{ apportionment 分配；分摊
Jq1oQu|rs Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
1D%P;eUDp apportionment formula 分摊方程式
lG6&uMvo apportionment of estate duty 遗产税的分摊
_d!sSyk` appraisal 估价；评估
z B m~ J% appreciable growth 可观增长
S 1k*">< appreciable impact 显着影响
&4E|c[HN appreciable increase 可观增长
X&Oo[Z appreciation 增值；升值
fD%/]`y appreciation against other currencies 相对其他货币升值
_9oKW;7f7 appreciation of the exchange value of Hong Kong dollar 港元汇值上升
<mX5VGY9^ appreciation tax 增值税
7Kym|Z g appropriation 拨款；拨用；拨付
hGFi|9/-u appropriation account 拨款帐目
+ s}!+I8 P Appropriation Bill 拨款法案
7L+Wj }m appropriation-in-aid system 补助拨款办法
Tw \@]fw approved assets 核准资产
2k!uk6 approved basket stock 认可一篮子证券
/{({f?k<\/ approved budget 核准预算
xK8m\=# approved charitable donation 认可慈善捐款
~N /%R>(v approved charitable institution 认可慈善机构
^uX"04>; approved currency 核准货币；认可货币
yS)k"XNb approved estimates 核准预算
+:m)BLA4l approved estimates of expenditure 核准开支预算
ks$5$,^T2o approved overseas insurer 核准海外保险人
yI =nu53BV approved overseas trust company 核准海外信托公司
06NiH-0O approved pooled investment fund 核准汇集投资基金
tL&_@PD)3 approved provident fund scheme 认可公积金计划
.KYs5Qu approved provision 核准拨款
pg!mOyn approved redeemable share 核准可赎回股份
.aL%}`8l? approved regional stock 认可地区性证券
0gyvRM@ x[ approved retirement scheme 认可退休金计划
D}%VZA}]. approved subordinated loan 核准附属贷款
FoIK, MdJ arbitrage 套戥；套汇；套利
q2k }bb + arbitrageur 套戥者；套汇者
-X *.scw arbitrary amount 临时款项
!'\(OFv9Im arrangement 措施；安排；协定
4P C'7V=S arrears 欠款
\>T1&JT arrears of pay 欠付薪酬
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2& arrears of revenue 逾期未收税款；逾期未收的帐项
&2@"zD articles of association 组织章程；组织细则；组织章程细则
zt((TD2 Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
"= s dn ascertainment of profit 确定利润
d+M ogku2 "Asia Clear" “亚洲结算系统”
*{JD= ua Asia Commercial Bank Ltd. 亚洲商业银行有限公司
=5:vKL j Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
d*!H&1L Asian Development Fund [ADF] 亚洲发展基金
I9T NUZq(' Asian dollar bond 亚洲美元债券
=PU@'O G Asian dollar market 亚洲美元市场
wV-N\5!r%H Asian dollar rate 亚洲美元利率
?,v@H$)3_ Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
wPyc?:|KD? Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
b%VBSNZ asked price 沽盘；喊价；索价；卖方报价
.&= \
*cZc assessable income 应评税入息
xR'd}>` assessable loss 应评税亏损
-Hi_g@i*XW assessable profit 应评税利润
v&sp;%I6 = assessable value 应评税值
cLp9|y0r assessed profit 估定利润
WnQ'I=E#~ assessed value 经评估价值
AzGbvBI&V assessment 评税；评定；估价；评税单
rI)&.5^ assessment number 评税编号；估价编号
hAi'|;g assessment of additional tax 补加税评税
fk#Ggp< assessment of performance 业绩评估；实绩评价
4P 2p|Gc3 Assessor 评税主任
O[ans_8 asset price bubbles 资产价格泡沫
N9c#N%cu asset-backed securities 具资产保证的证券
s5b<KQ. assets accretion 资产增值
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assets and liabilities 资产与负债
J( ~xU0gd' assets betterment statement 资产递增表；资产改进表
^[HX#JJ~ assets lending 实物放款；有抵押贷款
|bRi bB assets of the company passing on the death 死者去世时转移的公司资产
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assets pledged as security for liabilities 用作负债抵押的资产
Y\H4.$V assets portfolio 资产投资组合
xAsy0 7J? assets price 资产价格
.<P@6Jq assets quality 资产质素
esTK4z] assets realization 资产变现
e?aSM assets refinancing arrangement 资产再集资安排
s x9[#6~{Y assets securitization 资产证券化
(ds*$ ] assets situated outside Hong Kong 在香港以外地方的资产
fQU_A assets stripping 削减资产；拆卖资产
a.<!>o<t: assets value 资产值
@S012} xH assignee 承让人
[o'}R`5) assignment 转让；转让书；转让契
+w?1<Z assignment of interest 权益转让
v|kL7t)} assignment of letters patent and trade mark 专利证书及商标转让
QD[l 6 assignment of property 物业转让；物业转让书
IetV ]Ff6 assignment right 转让权
Z${@;lgP assignor 转让人
B@3>_};Ct associate 有联系的人；有关连人士；相联者；合伙人；联系人
BW)t2k R& Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
z Hj_q%A associate member 附属会员
KrECAc associated body corporate 相联法人团体
87V XVI associated company 相联公司；联属公司
`ts qnw associated corporation 相联法团
ku5g`h o Association of Chartered Certified Accountants [ACCA] [United Kingdom]
"%t !+E>nr 公认会计师公会〔英国〕
g.EKdvY"%H Association of Futures Exchange Brokers 香港期货经纪协会
1 pzd Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
9e 1KH' association of underwriters 承保人组织
K)oN^ assumption of control 接管
A`1/g{ Ha assurance 担保；保险；转易；转易书
\?\q0o<V$ assurance of interest 权益的转易
ffQ&1T< at 19XX price 按一九ＸＸ年价格计算
y /?;s]>b at a discount 按赔价计算；按贴水价格计算；打折扣
xeHqC9Ou at a premium 按溢价计算；按升水价格计算
s@3<] at call 通知付款；按通知
j%&^q D,
at constant market price 按固定市价计算
iQaF R@ at constant price 按固定价格计算
f1VA61z{) at cost 按成本计算
"_&HM4%! at current market price 按当时市价计算；按现时市价计算
=7("xz % at current price 按当时价格计算；按现时价格计算
@}N;C ..Y$ at factor cost 按要素成本计算；按生产要素成本计算
[C~{g # at money-of-the-day price 按付款当日价格计算
_nnl+S>K at or better 按指定或较佳价位〔买卖指令〕
\RP=Gf at par 按面值计算；平价
Neb%D8/Kn at sight 见票即付
~ oBSf+N at the close 按收市盘
KWV{wW=- at the opening 按开市盘
!NOvKC! attestation 见证；见证条款
Y|i!\Ae at-the-money option 平价期权
[+y /qx79 attorney 受权人；受托代表人
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attornment 新拥有人承认书
7~q ' 3 N attributable profit 可归属利润
W,n0'";') attributable share value 可归属股份价值
0 g(hY: Auckland Stock Exchange 奥克兰证券交易所
)%OV|\5# auction 拍卖
whg?X&j\V auctioneer 拍卖商
K31rt-IIt audit 审计；核数
tU7eW#"w Audit Commission 审计署
I1(, J Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
SY2B\TV 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〕
8:A6Ew&\]O audit review 帐目审查
mY1$N}8fm Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
- r82'3] audited account 审计帐目；经审计的帐目
~ #~Kxh audited annual account 经审计的周年帐目
dkf?lmC+M audited balance sheet 经审计的资产负债表
m; LeaD}0 auditor 核数师；核数主任；审计师
HPj7i;?O auditor's certificate 核数师证明书；审计师证明书
f&>Q 6 {*] auditor's report 核数师报告；审计师报告
B6Tn8@O Aussie bond 澳元债券
L7*~8Y austerity budget 紧缩预算
BT+ws@|[ Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
'x10\Q65[ Australia All Ordinaries Index 澳洲所有普通股票指数
\bb,gRfP Australian Dollar [AUD] 澳元
!$+J7\& 7p Australian Options Market 澳大利亚期权市场
dDk<J;~jGJ Australian Securities Commission 澳洲证券事务监察委员会
Lp/]iZ @ Australian Society of Certified Practising Accountants 澳洲执业会计师公会
7QRtNYo#\ Australian Stock Exchange 澳大利亚证券交易所
{ByT, 92 Austrian Schilling [ATS] 奥地利先令
VL<)d- authentication 认证；鉴证
Z)(C7,Xu authority to purchase 委托购买证；委购书
/T*]RO4%>] authorization 认可；核准；授权；授权书
*Mqg_} 0Y authorization by direction 指示授权
;z7iUke0% authorization by instruction 指令授权
'bg%9} authorization by warrant 令状授权
GRj{*zs authorization of unit trust 单位信托的认可
gGdZ}9 authorized agent 指定代理人
S* CR Vs authorized capital 法定资本
Kc\0-3 Z authorized clerk 出市员
zUxF"g-W authorized dealer 认可交易商
GL1 !Z3 authorized financial institution 认可财务机构
66%kq [ authorized fund 认可基金
\d%SC <s authorized fund house 获授权的基金公司；认可基金公司
*pv hkJ g( authorized institution 认可机构
}qXi;u)) authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
* -Y|qS% authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
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authorized insurer 获授权保险人；获认可承保人
y?aOk-TaRA authorized investment 特准投资项目
v *~ yN* authorized person 获授权人
c6 6Iy " authorized representative 获授权代表
:/Nz' n authorized share capital 法定股本
ou-5iH? automated quotation system 自动报价系统
D1lHq/ Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
+Mv0X% (N 自动交易系统〔香港期货交易所有限公司〕
`^afbW automatic adjustment mechanism 自动调整机制
Yb x4 Up@ automatic adjustment system 自动调整系统
! H,R$3~ Automatic Clearing House 自动票据交换所
zYj 8\iER automatic exchange rates accumulation system 自动化汇率累集系统
Q_1EAxt Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
Vo(d)"m? automatic teller machine [ATM] 自动柜员机
+] |J autopay 自动转帐
q^dI!93n| available assets 可用资产
ScfW; available fiscal reserve 现存财政储备
12E@9s$Z available profit 可用利润
+2W#= G Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
!cE)LG average 平均；平均数；海损
F{f "xM average basic salary 平均基本薪金
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*$wD average consumer expenditure 平均消费开支；一般消费开支
)WEyB~'o average cost 平均成本
BbiBtU average cost of land production 增辟土地平均成本
*RM#F ! A average daily turnover 平均每日成交额
K | Y r average daily wage rate 平均每日工资率
m&|?mTo>m average expenditure pattern 平均开支模式
v?h#Ym3e< average growth rate 平均增长率
&2#x(v average net fixed assets 固定资产平均净值
K22W=B)Ln average of relatives 相对价格平均数
NCSb`SC: average price 平均价格
/tP"r}l average propensity to consume 平均消费倾向；一般消费倾向
!OWV* v2 average propensity to save 平均储蓄倾向；一般储蓄倾向
4y21v|(9 average rate 平均率
C `knFGb average revenue 平均收入；平均收益
A" z') average stock 平均库存；平均存货
T?7 ZF+yo6 average yearly rent 平均年租
OjeM#s#N! avoidance of double taxation 避免双重课税
JYKA@s ZHe avoidance of tax 避税
