A:
QtO[g A share Ａ股；甲类股份
H~1? MAX abatement of tax 减税；减扣免税额
(t]R#2{ ABN AMRO Bank N.V. 荷兰银行
_#\5]D~"" above-the-line expenditure 线上项目支出；经常预算支出
u.xA}yVS above-the-line receipt 线上项目收入；经常预算收入
2Xk1A S ABSA Asia Limited 南非联合亚洲有限公司
J3!k*"P absolute change 绝对数值变更
"p_[A absolute expenditure 实际开支
aX%g+6t2 absolute guideline figure 绝对准则数字
-^SD6l$ absolute interest 绝对权益
U] R|ej absolute order of discharge 绝对破产解除令
ROI $;B( absolute profit margin 绝对利润幅度
WY ^K7U absolute value 实值；绝对值
H"Em|LX^ absolutely vested interest 绝对既得权益
XQ ?) absorbed cost 已吸收成本；已分摊成本
7C 6BZ$( absorption 吸收；分摊；合并
)F9V=PJE absorption rate 吸收率；摊配率；分摊率
s t 3]Yy ACB Finance Limited 亚洲商业财务有限公司
@rDv
(W acceptable form of reciprocity 合理的互惠条件
^c:eXo U acceptable rate 适当利率；适当汇率
v(WL 3[ y; acceptance agreement 承兑协议
,\">o vV33 acceptance for honour 参加承兑
I[YfF acceptor 承兑人；接受人；受票人
HoQ(1e$G- acceptor for honour 参加承兑人
9R<J$e accident insurance 意外保险
TTjjyZ@ Accident Insurance Association of Hong Kong 香港意外保险公会
B\ ~3p4S accident insurance scheme 意外保险计划
m:o$|7r accident year basis 意外年度基准
ieK'<%dxF accommodation 通融；贷款
pz z`4VS: accommodation bill 通融票据；空头票据
Tr+Y@]"
accommodation party 汇票代发人
X$Qi[=L account balance 帐户余额；帐户结余
iS^^Z ZyR account book 帐簿
B?>#cpW j account collected in advance 预收款项
4iB)o R account current book 往来帐簿
]4pC\0c account of after-acquired property 事后取得的财产报告
b+fy&rk@- account of defaulter 拖欠帐目
W!Os ci account payable 应付帐款
7.=s1~p account payee only [A/C payee only] 只可转帐；存入收款人帐户
7* W$GCd8 account receivable 应收帐款
e2H'uMy;& account receivable report 应收帐款报表
dXy"yQ>{ account statement 结单；帐单；会计财务报表
oA^
]x> account title 帐户名称；会计科目
)eVDp,.^ accountant's report 会计师报告
k-p7Y@`+a Accountant's Report Rules 会计师报告规则
GAe_Z( T accounting and auditing procedure 会计与审计程序；会计与核数程序
Kwmo)|7uPU Accounting Arrangements 《会计安排》
9n2%7dLQ* accounting basis 会计基础
8Y kH accounting by Official Receiver 破产管理署署长呈交的帐目
5 s2}nIe Accounting Circular 《会计通告》
X| 0`$f accounting class 会计类别
P<oD*C accounting date 记帐日期；会计结算日期
LWR &(p.% accounting for money 款项核算
@G&xq "Fg7 Accounting Officer 会计主任
o".O#^3H% accounting period 会计报告期；会计期
IOsDVIXL\ accounting policy 会计政策；会计方针
)Syf5I accounting practice 会计惯例
fae yk]u accounting principle 会计准则
<{~UK i accounting record 会计记录
Yl3PZ*#@ Q accounting report 会计报告
@g` ,'r Accounting Services Branch [Treasury] 会计事务部〔库务署〕
"PP0PL^5F Accounting Society of China 中国会计学会
I ywx1ac accounting statement 会计报表
gG? *Fi accounting system 会计制度；会计系统
o*S $j Cf? accounting transaction 会计事项；帐务交易
]qT r4`. accounting treatment 会计处理
Tm,L? Jh accounting year 会计年度
fu;B ?mIn accretion 增值；添加
^qy-el accrual 应计项目；应累算数目
X64I~* accrual basis 应计制；权责发生制
\?I wR]@y accrual basis accounting 应计制会计；权责发生制会计
+=xRr?F accrue 应累算；应计
YR`rg;n# accrued benefit 应累算利益
z-E4-\a
accrued charges 应计费用
]@ g$<& accrued cumulative preference share dividend 应累算的累积优先股股息
=1?y S3 accrued expenses 应累算费用
=) >q.R9 accrued interest payable 应付利息；应计未付利息
$+N^ s^ accrued interest receivable 应收利息；应计未收利息
:cz]8~i\ accrued right 累算权益
*XR~fs?/*W accruing profit 应累算的利润
F'Vl\qPt accumulated fiscal reserve 累积财政储备
t9l7
% +y accumulated profit 累积利润；滚存溢利
kV<)>Gs accumulated reserve 累积储备
)o,0aGo>Of accumulation of surplus income 累积收益盈余
D'+8 ]B acquired assets 既得资产
1#u w^{n acquisition 收购；购置；取得
~;s)0M acquisition cost 购置成本
md
s\~l73 acquisition expenses 购置费用
(HxF\# r? acquisition of 100% interest 收购全部股权
|
Ylk`< acquisition of control 取得控制权
J8'zvH&I acquisition of fixed assets 购置固定资产
!X_~|5. acquisition of shell “买壳”
S!cXc/H-R acquisition price 收购价
&d;$k act of God 天灾
5Y r$dNe acting partner 执事合伙人
z#/*LP#oY active market 买卖活跃的市场；交投畅旺的市场；旺市
(o\~2e: active partner 积极参与的合伙人
u{z{3 fW_ active trading 交投活跃
%q^]./3p actual circulation 实际流通
EC/R|\d?Un actual cost 实际成本
3! W&J actual expenditure 实际开支；实际支出
&o.SmkJI actual income 实际入息；实际收入；实际收益
2N]s}/l actual market 现货市场
i|GC 'XD@ actual price 现货价；实际价格
*@^0xz{\z actual profit 实际利润
S#dS5OX actual quotation 实盘；实际价位；实际报价
\:7EKzQ actual year basis 按实际年度计算
m ws.) actuals 实货
@xE Q<g actuarial investigation 精算调查
`Mg
"!n ` actuarial principle 精算原则
2B;QS\e" actuarial report 精算师报告
>d\I*"C+d Actuarial Society of Hong Kong 香港精算学会
^e i i
4 actuarial valuation 精算师估值
5c8x:
e@ actuary 精算师
lla96\R ad referendum agreement 暂定协议；有待覆核的协定
kF .b) ad valorem duty 从价税；按值征税
H_^c K ad valorem duty system 从价税制
d\M
!o*U ad valorem fee 从价费
1\uS~RR ad valorem tariff 从价关税
Q{6 0^v g additional allowance 额外免税额
=KLYR UW additional amount for unexpired risk 未过期风险的额外款额
6~L pBlb additional assessable profit 补加应评税利润
'-=?lyKv additional assessment 补加评税
S y~ 1U additional commitment 额外承担
T~>:8i additional commitment vote 额外承担拨款
=B1!em| additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
da@
.J 9 additional dependent parent allowance 供养父母额外免税额
o m6R/K additional provision 额外拨款
Tx_ LH"8 additional stamp duty 附加印花税
_NFJm(X. additional tax 补加税罚款；补加税款
FBsw\P5w Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
ojri~erJE? adjudged bankrupt 被裁定破产
5Mr:(|JyV adjudicated bankrupt 裁定破产人
q`hg@uwA{` adjudication fee 裁定费；评定印花税额手续费；评估契据费
Qs a2i w{ adjudication of bankruptcy 裁定破产；宣告破产
}- Sr@bE adjudication of insolvency 裁定无力偿还债务
Alz#zBG b adjusted actual 经调整的实数；调整后的实数
)<d8y Lb adjusted current assets 经调整的流动资产；调整后的流动资产
r +Y1m\ adjusted figure 经调整的数字；调整后的数额
UpILr\3U adjusted liabilities 经调整的负债；调整后的负债
5|Qr"c$p adjusted loss 经调整的亏损；调整后的亏损
]CjODa 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
gQ~4udla. adjusted profit 经调整的利润；调整后的利润
?9:\ 1)] adjusted surplus 经调整的盈余额；调整后的盈余额
uw]J m"=w adjusted value 经调整的价值；调整后的价值
P\Jp E adjustment 调整；修订；理算〔保险〕
Hg4Ut /0 adjustment centre 调剂中心
bHCd|4e,2 adjustment lag 调整过程的时间差距；调整时差
>:=TS"}yS} adjustment mechanism 调整机制
SDkN adjustment of loss 亏损调整
1K>4 i . X adjustment process 调整过程；调整程序
^:BRbp37i adjustment range 调整幅度
: .<&Y=^ administered exchange rate 受管制汇率
m N{$z<r Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
yAOC< d9 E administration expenses 行政费用
(w*$~ p administration fee 手续费；行政费
k Q + administration in bankruptcy 破产管理
,3 wo administration order 遗产管理令
bpkn[K"( administrator 管理人；遗产管理人
IH5thL@D administrator of the estate 遗产管理人
x K/`XY admission of debt 债项承认书
]@xc9 tlG admission of proof 接纳债权证明
aUnm9 u r advance 放贷款项；垫付款项；预支款项；预付款项
M`(xAVl advance account 暂支帐目；预付款帐户
Xe5J advance compensation 预付补偿金
{PU[MHZF advance from shareholder 股东垫款
gVGq advance pending reimbursement 预支以待日后付还
1g;3MSn ~ advanced economy 先进经济体系
Th8 xh=F[ advancement 预付；预付财产
Y , P-@( advances warrant 垫款令
Y !` H_Qo advancing 贷出
U c4r adverse balance 逆差
v#~,)-D& adverse exchange 逆汇
_?{2{^v advertisement addressed to shareholders 在报章刊登的致股东通告
k z#DBh!& advice for collection 托收通知书
oR+Fn}mG advice of drawing 提款通知书；汇票通知书
I flpM ] advice of payment 付款通知
0xC!d-VIJ Advisory Committee [Securities and Futures Commission]
?B-aj 谘询委员会〔证券及期货事务监察委员会〕
(k[<>$hL* Advisory Committee on Diversification 经济多元化谘询委员会
cJt#8P
affidavit 誓章；遗产申报誓章
U9JqZ! affidavit of no receipt 述明无收款的誓章
c6e?)(V> affiliate 联号；联营公司；附属公司
Iv{ }U\ u affiliated company 附属公司；联号；联营公司
2W}RXqV< affirmation [estate duty] 非宗教式宣誓〔遗产税〕
;G w5gK^ affordability 负担能力
D,NjDIG8 African Development Bank [AfDB] 非洲开发银行
~sM334sQ after-acquired property 事后取得的财产
I!bG7;=_ after-hours dealing 市后交易
#oHHKl=M after-tax profit 税后盈利；税后利润；税后溢利
6ds&n#n agency agreement 代理协议
}+SnY8A=KZ agency expenses 代理机构的开支
Q 5Ln'La$ agency fee 代理费
g
>X!Q Agency Law 《代理法》
towQoqv agent 代理人；承销人
_Wgg=A"G agent of company 公司代理人
xEbcF+@ agent's fee 代理人费；经纪费
,\Cy'TSz aggregate 总计；总数；总体数字
hGPjH=^EM aggregate amount 总款额；总额
oqG
0 @@ aggregate assets and liabilities 总体资产与负债
xNT[ (( aggregate at constant price 按固定价格计算的总体数字
U A{A G; aggregate demand 总需求
T;I a;<mfE aggregate gross position 总持仓量
0T q6\: aggregate limit 总限额
;0ake%v] aggregate of salaries tax 合计薪俸税
J.~$^-&! aggregate performance 总体表现；总体业绩
;hRo}
+\l aggregate supply 总体供应
{AJ s pLcG aggregate surplus 总盈余
s$mcIMqs aggregate total 整体总额
4SmhtC aggregate value 总值；合计价值
ny{|{ a aggregated basis 合计基准
y +@7k3" aggregated net chargeable income 合计应课税入息实额
yY8q{\G aggregation 合并计算；合计；总和
nd-y`@z aggregation of incomes of husband and wife 夫妇入息合并计算
0&Zm3(} aggregation of property 财产的总和
j:rGFd agio 差价；贴水
]>&au8 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》
z0a=A:+/ Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
mL ]zkD_ 《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》
|_Z(}%
<o Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
wQDKv'zU1 《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》
s-Bpd#G>/ Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
S$ dFz 《香港政府和大韩民国政府关于相互促进和保护投资协定》
ShFSBD\M# agreement for a settlement 授产协议
gTm[ <Y agreement for assignment 转让协议
_z~|* 7 @ agreement for sale 售卖协议；买卖协议
V {ECDg P agreement for sale and purchase 买卖协议
9tWu >keu agreement for the payment of interest 支付利息协议
Wfz&:J# agreement for the repayment of money 还款协议
;i> |5tEy agreement of reinsurance 再保险协议
f8!*4Bw Agricultural Bank of China 中国农业银行
3
rV)JA air passenger departure tax 飞机乘客离境税
k#&d`?X Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
3Jf_3c airport tax 机场税
z\{ y[3- alcohol duty 酒精税
44b;]htv alienation 让与；让渡；转让
>d& B: alimony 生活费；赡养费
z`y!C3w< All Ordinaries Index [AOI] 所有普通股指数
rgJKXl;@s all risks 全险；综合险
9])dLL0 All Sales Record for Stock Market 《股票市场成交报告》
a^>0XXr}Y Allied Capital Resources Limited 新联财务有限公司
Z~[ c65Nlu all-items index [Consumer Price Index] 总指数〔消费物价指数〕
qlNK } allocation letter 拨款信件
R#DnV[ !\ allocation of fund 分配款项；预留款项
k|'{$/ n allocation of profit 利润分配；溢利分配
6=0"3%jn@ allocation warrant 拨款令
<!Ed ND = allotment 分配；配股
_ ?]bd-E allotment notice 股份配售通知；配股通知
S=@. <g S allotment of shares 股份分配
HN]roSt~ allowable 可获宽免；免税的
+`>Tuz~ allowable business loss 可扣除的营业亏损
Lk9X>`b#B allowable expenses 可扣税的支出
pX `BDYg. allowance 免税额；津贴；备抵；准备金
yY_ Zq\ allowance for debts 债项的免税额
4}E|CD/pZ allowance for depreciation by wear and tear 耗损折旧免税额
^}fc ]ovV allowance for funeral expenses 殡殓费的免税额
b"DaLwK kz allowance for inflation 为通货膨胀而预留的款项；通胀准备金
FL*qV"r^n allowance for repairs and outgoings 修葺及支出方面的免税额
dj>zy allowance to debtor 给债务人的津贴
38#BINhBt alteration of capital 资本更改
LX2rg\a+% alternate trustee 候补受托人
58 9hfET amalgamation 合并
H]As2$[ ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
%38HGjS ambit of charges 征税范围；收费范围
N@6+DHt amended valuation 经修订的估值
;+jz=9Q- American Commodities Exchange 美国商品交易所
*oZ]k`-!8 American Express Bank Limited 美国运通银行
i[_B~ /_ American Stock Exchange 美国证券交易所
g9C/Oj`I amortization 摊销
4@19_+3 amount due from banks 存放银行同业的款项
"%]<Co<S amount due from banks abroad 存放海外银行同业的款项
wr>[Eo@%\ amount due from holding companies 控股公司欠款
?TTtGbvU amount due from local banks 存放本港银行同业的款项
x#
M MrV&M amount due to banks 银行同业的存款
U1 nObA amount due to banks abroad 海外银行同业的存款
;G QCq@)- amount due to holding companies 控股公司存款
,Y9bXC8+dU amount due to local banks 本港银行同业的存款
)<YfLDgTs amount due to outport banks 外埠银行同业的存款
BPO)<bx_ amount for note issue 发行纸币的款额
!r^fX=X>' amount of bond 担保契据的款额
M18 > %zM amount of consideration 代价款额
t^ Z-0jH amount of contribution 供款数额
t?1 b(oJ amount of indebtedness 负债款额
KEfN!6 amount of principal of the loan 贷款本金额
A; _Zw[ amount of rates chargeable 应征差饷数额
% Yw?!GvL[ amount of share capital 股本额
Q rBb! .r amount of sums assured 承保款额
xB4}9zN s amount of variation 变动幅度
eYtP396C| amount of vote 拨款数额
'`+8'3K~E amount payable 应付款额
xQUskjv/ amount receivable 应收款额
@=<B8VPJd Amsterdam Stock Exchange 阿姆斯特丹证券交易所
& ci;0P#Q analysis 分析
x qSoE[<v ancillary risk 附属风险
,{6 Vf|? annual account 周年帐目；周年帐目报表；年度决算；年结
!( gMr1}w annual accounting date 年结日期
s@ 02 ?+/ annual allowance 每年免税额；年积金；年度津贴；年津
B)/L[ )S annual balance 年度余额
DbWaF5\yD annual disposable income 每年可动用收入
$ U=j<^R}a annual estimates 周年预算
z!s1$5:" 0 annual fee 年费
Y~TD)c= annual general meeting 周年大会
"%I<yUP]U annual growth rate 年增率；每年增长率
+7 \"^D annual long-term supplement 长期个案每年补助金
*Z8qd{.$q annual pensionable emolument 可供计算退休金的年薪
J5!-<oJ/ annual report 年报
&M>o Annual Report on the Consumer Price Index 《消费物价指数年报》
-bd'sv annual return 周年报表；周年申报表；每年报税表格
U3**x 5F_ Annual Return Rules 《周年报表规则》
%ZsdCQc{` annual review of consumer prices 每年消费物价回顾
\/ s0 p annual roll-forward basis 逐年延展方式
Y{d-k1?s5 annual salary 年薪
[a_ 'pAH annual statement 年度报表；年度决算表
(n u;o!mo9 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
5pU/X.lc annuitant 年金受益人
G \z5Ue* annuity 年金
6$)FQ
U annuity contract 年金合约
HDO_r(i annuity on human life 人寿年金
vw6 >eT antecedent debt 先前的债项
OF} ."a ante-dated cheque 倒填日期支票
}
fa anticipated expenditure 预期开支
p %R+ c anticipated net profit 预期纯利
cJ E4uL< anticipated revenue 预期收入
%p:Z(zU anti-inflation measure 反通货膨胀措施
z3c7 anti-inflationary stance 反通货膨胀立场
>fi_:o apparent deficit 表面赤字
704_ehrlE apparent financial solvency 表面偿债能力
RnSll- apparent partner 表面合伙人
p\P) application for personal assessment 个人入息课税申请书
^[&,MQU{7 application of fund 资金应用
Wl7S<>hg4 application to release as liquidator and to destruct the books of accounts and documents
Q?V+
0 J 申请免除清盘人职务及毁灭帐簿与文件
-TMg9M4 appointed actuary 委任精算师
9m.MGJbQ_f appointed auditor 委任核数师；委任审计师
Wn{MY=5Y appointed trustee 委任的受托人
"TI>_~ appointer 委任人
%'uei4 apportioned pro rata 按比例分摊
/|8rVYS s apportionment 分配；分摊
O"X:3srJ` Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
F/PH= Dk apportionment formula 分摊方程式
uPy5 < c apportionment of estate duty 遗产税的分摊
]N2!
'c appraisal 估价；评估
BNgm+1?L appreciable growth 可观增长
(tyky&$! appreciable impact 显着影响
1V a=.#< appreciable increase 可观增长
l"1*0jgBw appreciation 增值；升值
W&k@p9 appreciation against other currencies 相对其他货币升值
zGdYk-H3TH appreciation of the exchange value of Hong Kong dollar 港元汇值上升
$h}5cl appreciation tax 增值税
{+]tx46$ appropriation 拨款；拨用；拨付
b0/YX@ appropriation account 拨款帐目
(*b<IGi; Appropriation Bill 拨款法案
+/bD9x 1H appropriation-in-aid system 补助拨款办法
m[z $y approved assets 核准资产
l3*GQ~m7 approved basket stock 认可一篮子证券
*\@RBJGF approved budget 核准预算
cF_`QRtO approved charitable donation 认可慈善捐款
E0x\h<6W~ approved charitable institution 认可慈善机构
i&8|@CACb approved currency 核准货币；认可货币
7n?yf_ je approved estimates 核准预算
Qea"49R approved estimates of expenditure 核准开支预算
u0]u"T&N! approved overseas insurer 核准海外保险人
V;W{pd-I approved overseas trust company 核准海外信托公司
A;^ i y]" approved pooled investment fund 核准汇集投资基金
oHr0;4Lg6 approved provident fund scheme 认可公积金计划
UCXRF approved provision 核准拨款
q(X7e approved redeemable share 核准可赎回股份
as'yYn8 approved regional stock 认可地区性证券
*o38f>aJl approved retirement scheme 认可退休金计划
mP=[h
|a$r approved subordinated loan 核准附属贷款
lT*@f39~g arbitrage 套戥；套汇；套利
7#W]Qj arbitrageur 套戥者；套汇者
,q>cFsY=i? arbitrary amount 临时款项
ZJenwo arrangement 措施；安排；协定
b;{"@b,Y arrears 欠款
BU4IN$d0Po arrears of pay 欠付薪酬
wdAKU +tM arrears of revenue 逾期未收税款；逾期未收的帐项
hv?T}E articles of association 组织章程；组织细则；组织章程细则
1C<d^D_!p Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
;c>"gW8 ascertainment of profit 确定利润
; o
Y|~ "Asia Clear" “亚洲结算系统”
M PDRMGR@i Asia Commercial Bank Ltd. 亚洲商业银行有限公司
tjwn Fq I Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
@HiGc^ X( Asian Development Fund [ADF] 亚洲发展基金
BWvM~no Asian dollar bond 亚洲美元债券
Vfga%K%l F Asian dollar market 亚洲美元市场
w/O'&],x Asian dollar rate 亚洲美元利率
jpO0dtn3= Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
t0jE\6r Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
dq@
* 8ui asked price 沽盘；喊价；索价；卖方报价
]{q=9DczG( assessable income 应评税入息
!'~L dl assessable loss 应评税亏损
Y,GlAr s4 assessable profit 应评税利润
>Oj $ Dn= assessable value 应评税值
TIZ2'q5wg assessed profit 估定利润
Z$g'h1,zW assessed value 经评估价值
6u #eLs assessment 评税；评定；估价；评税单
Xz^k.4 Y{4 assessment number 评税编号；估价编号
\Cu=Le^ assessment of additional tax 补加税评税
yf0v,]v[ assessment of performance 业绩评估；实绩评价
%3~ miP Assessor 评税主任
>\^oCbqF}~ asset price bubbles 资产价格泡沫
S6(48/ asset-backed securities 具资产保证的证券
}~|`h1JF assets accretion 资产增值
7Y[ q)lv assets and liabilities 资产与负债
g_IcF><F assets betterment statement 资产递增表；资产改进表
K=HLMDs assets lending 实物放款；有抵押贷款
ULxQyY;32 assets of the company passing on the death 死者去世时转移的公司资产
T)sIV5b k assets pledged as security for liabilities 用作负债抵押的资产
{q`8+ $Z; assets portfolio 资产投资组合
n}F$kyI assets price 资产价格
u9|Eos i assets quality 资产质素
x}pH'S7 assets realization 资产变现
AC(qx:/6 assets refinancing arrangement 资产再集资安排
Zs79,*o+0M assets securitization 资产证券化
]o]`X$n assets situated outside Hong Kong 在香港以外地方的资产
&_-=(rK assets stripping 削减资产；拆卖资产
~EY)c~ H assets value 资产值
e-P{)L<s5 assignee 承让人
Z2m^yRQ( assignment 转让；转让书；转让契
P$Vh{]4i{ assignment of interest 权益转让
I+;e#v,%U assignment of letters patent and trade mark 专利证书及商标转让
d;p3cW" assignment of property 物业转让；物业转让书
J.: assignment right 转让权
0.wF 2!V. assignor 转让人
-s2)!Iko& associate 有联系的人；有关连人士；相联者；合伙人；联系人
fqbeO 9x Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
&odQ&%X associate member 附属会员
Jj [3rt?8 associated body corporate 相联法人团体
O0z-jZ,]) associated company 相联公司；联属公司
S+[,\>pY associated corporation 相联法团
\mGb|a F8 Association of Chartered Certified Accountants [ACCA] [United Kingdom]
NAE | iyw 公认会计师公会〔英国〕
75^* 4[ Association of Futures Exchange Brokers 香港期货经纪协会
0'r}] Mws Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
dnC" ` association of underwriters 承保人组织
okRt^qe assumption of control 接管
fgtw V ji assurance 担保；保险；转易；转易书
0 fT* O assurance of interest 权益的转易
v"(6rZsa at 19XX price 按一九ＸＸ年价格计算
O}cfb 4" at a discount 按赔价计算；按贴水价格计算；打折扣
KYB3n85 1 at a premium 按溢价计算；按升水价格计算
W`_Wi*z4 at call 通知付款；按通知
6Zw$F3 < at constant market price 按固定市价计算
N)E'k%?, at constant price 按固定价格计算
2BO H8Mp9 at cost 按成本计算
4IfkYM at current market price 按当时市价计算；按现时市价计算
M^ WoV
}' at current price 按当时价格计算；按现时价格计算
CpN*1s})d at factor cost 按要素成本计算；按生产要素成本计算
|AvsT{2 at money-of-the-day price 按付款当日价格计算
C'A
D[`p at or better 按指定或较佳价位〔买卖指令〕
xP1D 9 at par 按面值计算；平价
iWW!'u$+I` at sight 见票即付
d:&cq8^ at the close 按收市盘
7SkW!5 at the opening 按开市盘
w ].DLoz attestation 见证；见证条款
UVi9}zr at-the-money option 平价期权
9} C(M?d attorney 受权人；受托代表人
:X9;KoJl-V attornment 新拥有人承认书
8[^b8^ attributable profit 可归属利润
T[},6I|! attributable share value 可归属股份价值
ZyC[w 7$I2 Auckland Stock Exchange 奥克兰证券交易所
K~UT@,CS60 auction 拍卖
i0x[w>\- auctioneer 拍卖商
<4?(|Vh[m] audit 审计；核数
6S%KUFB+e Audit Commission 审计署
p0Ij 4 Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
\@Z D.d# 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
:]\-G JV5 audit review 帐目审查
78Zb IL Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
Pa\yp?({q audited account 审计帐目；经审计的帐目
fEK%)Z:0 audited annual account 经审计的周年帐目
ABtv|0 K audited balance sheet 经审计的资产负债表
uZ1G,9 auditor 核数师；核数主任；审计师
0R+<^ 6^l) auditor's certificate 核数师证明书；审计师证明书
&s.-p_4w^D auditor's report 核数师报告；审计师报告
G\f:H%[5[ Aussie bond 澳元债券
M|z4Dy austerity budget 紧缩预算
+>mU4Fwp Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
a! x?Apww Australia All Ordinaries Index 澳洲所有普通股票指数
rJd-e96 Australian Dollar [AUD] 澳元
F*B^#AZg Australian Options Market 澳大利亚期权市场
.ddf'$ 6h Australian Securities Commission 澳洲证券事务监察委员会
%8% 0l*n' Australian Society of Certified Practising Accountants 澳洲执业会计师公会
^j_t{h)W(0 Australian Stock Exchange 澳大利亚证券交易所
/ LCRi Austrian Schilling [ATS] 奥地利先令
MIAC'_<-e authentication 认证；鉴证
a,*|*Cv authority to purchase 委托购买证；委购书
l(tMo7iPa authorization 认可；核准；授权；授权书
N*hx;k9 authorization by direction 指示授权
j =b-Y authorization by instruction 指令授权
R^4
j 0L authorization by warrant 令状授权
}cy<$=c#E_ authorization of unit trust 单位信托的认可
euh rEjwkH authorized agent 指定代理人
pe`&zI_`? authorized capital 法定资本
O `0A#h&No authorized clerk 出市员
*3Ci4\Ew authorized dealer 认可交易商
!='& #@7u authorized financial institution 认可财务机构
ATU] KL!{ authorized fund 认可基金
h IUO=f authorized fund house 获授权的基金公司；认可基金公司
g tb,}T=1 authorized institution 认可机构
F,
p~O{
Q authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
KA0_uty/T authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
_"";SqVB authorized insurer 获授权保险人；获认可承保人
{W# VUB authorized investment 特准投资项目
L {i|OK^e authorized person 获授权人
}#f~" -O authorized representative 获授权代表
f9&po2Pzf authorized share capital 法定股本
XF N4m # automated quotation system 自动报价系统
]^CNC0
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
Z\M8DZW8Y 自动交易系统〔香港期货交易所有限公司〕
W[tX%B automatic adjustment mechanism 自动调整机制
|b:91l automatic adjustment system 自动调整系统
K F`@o@, Automatic Clearing House 自动票据交换所
rw ou[QU automatic exchange rates accumulation system 自动化汇率累集系统
2r & T . Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
Tj*Vk $}0 automatic teller machine [ATM] 自动柜员机
|d8x55dk autopay 自动转帐
|\~!o N available assets 可用资产
y\"Ku r*O available fiscal reserve 现存财政储备
C_DXg-a2lu available profit 可用利润
d$` N Apr Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
U#!f^@&AB average 平均；平均数；海损
$]yHk
average basic salary 平均基本薪金
ww"HV;i average consumer expenditure 平均消费开支；一般消费开支
Z6 `[ dAo average cost 平均成本
hzjEO2 average cost of land production 增辟土地平均成本
Lk|%2XGO& average daily turnover 平均每日成交额
?N*|S)BN average daily wage rate 平均每日工资率
k9<P]% average expenditure pattern 平均开支模式
tk
<R|i
average growth rate 平均增长率
7 a}qnk % average net fixed assets 固定资产平均净值
yqw#= fy average of relatives 相对价格平均数
\L: ;~L/ average price 平均价格
L(2KC>GvA average propensity to consume 平均消费倾向；一般消费倾向
HsGyNkr?r average propensity to save 平均储蓄倾向；一般储蓄倾向
,1+)qv#|i average rate 平均率
2Y@:Vgg average revenue 平均收入；平均收益
q-fxs8+m| average stock 平均库存；平均存货
`'{>2d%\g average yearly rent 平均年租
BM&.Tw|x avoidance of double taxation 避免双重课税
>wpC45n)9N avoidance of tax 避税
