A:
}q W a E A share Ａ股；甲类股份
,m,vo_Ub abatement of tax 减税；减扣免税额
+.I'U9QeUN ABN AMRO Bank N.V. 荷兰银行
{6sfa?1j above-the-line expenditure 线上项目支出；经常预算支出
".?{Y(~ above-the-line receipt 线上项目收入；经常预算收入
gUA}%YXe ABSA Asia Limited 南非联合亚洲有限公司
`F 8;{`a absolute change 绝对数值变更
&NeY Kh? absolute expenditure 实际开支
,0]28 D absolute guideline figure 绝对准则数字
6~W E #z_ absolute interest 绝对权益
YCO:bBmp: absolute order of discharge 绝对破产解除令
{C6;$#7P absolute profit margin 绝对利润幅度
(t$/G3E absolute value 实值；绝对值
`r(J6,O absolutely vested interest 绝对既得权益
oH0F 9*+W absorbed cost 已吸收成本；已分摊成本
d/rz0L absorption 吸收；分摊；合并
6 JYOe absorption rate 吸收率；摊配率；分摊率
S=SncMO nE ACB Finance Limited 亚洲商业财务有限公司
G | oG: acceptable form of reciprocity 合理的互惠条件
C&N4< 2b acceptable rate 适当利率；适当汇率
v:1Vli. acceptance agreement 承兑协议
_C= [bI@ acceptance for honour 参加承兑
Vj`s_IPY acceptor 承兑人；接受人；受票人
os^SD&hL acceptor for honour 参加承兑人
%MZDm&f>Kk accident insurance 意外保险
T JS1,3< Accident Insurance Association of Hong Kong 香港意外保险公会
eAKQR accident insurance scheme 意外保险计划
}IkEyJsk accident year basis 意外年度基准
c G!2Iy~lA accommodation 通融；贷款
%&+R":Bw accommodation bill 通融票据；空头票据
t0d '> accommodation party 汇票代发人
E/$@ud|l" account balance 帐户余额；帐户结余
)h_ 7 2 account book 帐簿
K |} ]< account collected in advance 预收款项
3l(;Pt-yI account current book 往来帐簿
IYg3ve`x account of after-acquired property 事后取得的财产报告
/ ! account of defaulter 拖欠帐目
)wzs~Fn/ account payable 应付帐款
tSc >@Q_| account payee only [A/C payee only] 只可转帐；存入收款人帐户
#r ^@*<{^ account receivable 应收帐款
::Q); account receivable report 应收帐款报表
8421-c6y> account statement 结单；帐单；会计财务报表
`m; "I account title 帐户名称；会计科目
~K$"PK s3 accountant's report 会计师报告
xc<eU`-' b Accountant's Report Rules 会计师报告规则
.O%1)p accounting and auditing procedure 会计与审计程序；会计与核数程序
)bXx9,VL Accounting Arrangements 《会计安排》
})Mv9 ~&S accounting basis 会计基础
Dw/Gha/ accounting by Official Receiver 破产管理署署长呈交的帐目
YEPG[ W<kg Accounting Circular 《会计通告》
|U$de2LF accounting class 会计类别
IQi[g~ E.5 accounting date 记帐日期；会计结算日期
Nk7e iQ accounting for money 款项核算
| ]!Ky[P Accounting Officer 会计主任
NRuG?^/}d accounting period 会计报告期；会计期
. (*kgv@3x accounting policy 会计政策；会计方针
NuS|X
accounting practice 会计惯例
.Lr )~ accounting principle 会计准则
CNRU"I+jU accounting record 会计记录
m`\i + accounting report 会计报告
!k= 0X\5L Accounting Services Branch [Treasury] 会计事务部〔库务署〕
BU A 6( Accounting Society of China 中国会计学会
R4~zL!7; accounting statement 会计报表
<X I35\^ accounting system 会计制度；会计系统
q'Pz3/mk accounting transaction 会计事项；帐务交易
e=n{f*KG` accounting treatment 会计处理
hr!f : D accounting year 会计年度
K)Xs L accretion 增值；添加
6`4W , accrual 应计项目；应累算数目
ldCKSWIi- accrual basis 应计制；权责发生制
PZ!dn%4jy accrual basis accounting 应计制会计；权责发生制会计
[#>$k
6F* accrue 应累算；应计
o ,Tr^e$ accrued benefit 应累算利益
3gI[]4lRH accrued charges 应计费用
D _bkUR1 accrued cumulative preference share dividend 应累算的累积优先股股息
mj(&`HRs4 accrued expenses 应累算费用
e@,u`{C[ accrued interest payable 应付利息；应计未付利息
wSJ]3gJM` accrued interest receivable 应收利息；应计未收利息
+i`Q 7+d accrued right 累算权益
)p!*c, accruing profit 应累算的利润
aZawBU.: accumulated fiscal reserve 累积财政储备
x'M^4 {4[ accumulated profit 累积利润；滚存溢利
E &];>3C accumulated reserve 累积储备
s?@)a,C%k accumulation of surplus income 累积收益盈余
&G
pA 1 acquired assets 既得资产
X@yr$3vC acquisition 收购；购置；取得
}l}yn@hYC acquisition cost 购置成本
I NPYJ#% acquisition expenses 购置费用
}#ep} h
acquisition of 100% interest 收购全部股权
yWv<A^C & acquisition of control 取得控制权
MS st acquisition of fixed assets 购置固定资产
@QVqpE<| acquisition of shell “买壳”
Y3P .| acquisition price 收购价
]<8B-D?Z act of God 天灾
e'~-`Z9-) acting partner 执事合伙人
wUK7um active market 买卖活跃的市场；交投畅旺的市场；旺市
bSrRsgKvT active partner 积极参与的合伙人
C @y}*XV[b active trading 交投活跃
^nHB1"OCV actual circulation 实际流通
2 /yXY_L actual cost 实际成本
HBh` 2Q actual expenditure 实际开支；实际支出
tLD~ actual income 实际入息；实际收入；实际收益
_e?q4>B)c actual market 现货市场
I!$jYY2 actual price 现货价；实际价格
.1.J5>/n actual profit 实际利润
9TVB< }0G actual quotation 实盘；实际价位；实际报价
~!nLbK2 actual year basis 按实际年度计算
ET,Q3X\Oe actuals 实货
>H0) ph actuarial investigation 精算调查
0 W T#6D actuarial principle 精算原则
U, Z"G 1^ actuarial report 精算师报告
IPl@ DH Actuarial Society of Hong Kong 香港精算学会
Fw_
(q! actuarial valuation 精算师估值
_ yfdj[Ot` actuary 精算师
7$!`p,@we/ ad referendum agreement 暂定协议；有待覆核的协定
o {=qC: b ad valorem duty 从价税；按值征税
kAZC"qM%i ad valorem duty system 从价税制
Qw24/DJK ad valorem fee 从价费
N#(jK1` y ad valorem tariff 从价关税
e#>tM additional allowance 额外免税额
c I*KRC U additional amount for unexpired risk 未过期风险的额外款额
X^zYQ6t additional assessable profit 补加应评税利润
Xzl KP;r0 additional assessment 补加评税
1<xcMn0et additional commitment 额外承担
<Ctyht0c. additional commitment vote 额外承担拨款
cCM
j\H@ additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
/ Zo~1q additional dependent parent allowance 供养父母额外免税额
W8f`J2^"M additional provision 额外拨款
{5T0RL{\N additional stamp duty 附加印花税
G1}~.% J additional tax 补加税罚款；补加税款
DdBxqkh Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
{mNdL J adjudged bankrupt 被裁定破产
?n!lU r$:y adjudicated bankrupt 裁定破产人
'@'B>7C # adjudication fee 裁定费；评定印花税额手续费；评估契据费
g[/^cJHQ adjudication of bankruptcy 裁定破产；宣告破产
*"1~bPl adjudication of insolvency 裁定无力偿还债务
Rr%tbt.sE adjusted actual 经调整的实数；调整后的实数
\ X&]FZ(* adjusted current assets 经调整的流动资产；调整后的流动资产
m"n.Dz/S adjusted figure 经调整的数字；调整后的数额
M]c7D`%s adjusted liabilities 经调整的负债；调整后的负债
:`D'jF^S adjusted loss 经调整的亏损；调整后的亏损
~eDI$IO adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
{ 5>3;. adjusted profit 经调整的利润；调整后的利润
aiYo8+{!# adjusted surplus 经调整的盈余额；调整后的盈余额
t) LU\! adjusted value 经调整的价值；调整后的价值
xJ-*%'(KZ adjustment 调整；修订；理算〔保险〕
DlDB=N0@S adjustment centre 调剂中心
Zb ]/nP1P adjustment lag 调整过程的时间差距；调整时差
`%| u! adjustment mechanism 调整机制
lqF>=15 adjustment of loss 亏损调整
qk&gA}qF adjustment process 调整过程；调整程序
?PS?_+E\L adjustment range 调整幅度
<.Pt%Kg^BS administered exchange rate 受管制汇率
]R>NmjAI Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
9 XYm8g'X administration expenses 行政费用
1Jdx#K administration fee 手续费；行政费
:nR80] administration in bankruptcy 破产管理
"G~! J\ administration order 遗产管理令
^pH8 '^n administrator 管理人；遗产管理人
gaxM# administrator of the estate 遗产管理人
H2H[ DVKv admission of debt 债项承认书
2@lGY_O!m admission of proof 接纳债权证明
c ~~4eia) advance 放贷款项；垫付款项；预支款项；预付款项
V9SL96 '[I advance account 暂支帐目；预付款帐户
t#@z_Mn\ advance compensation 预付补偿金
1pg#@h[|t advance from shareholder 股东垫款
`)5WA{z advance pending reimbursement 预支以待日后付还
X.S<",a{qz advanced economy 先进经济体系
N*hV/"joZ advancement 预付；预付财产
-.y 1]4 advances warrant 垫款令
~;]kqYIJ advancing 贷出
=+K?@;? adverse balance 逆差
S9r?= K adverse exchange 逆汇
9od*N$ advertisement addressed to shareholders 在报章刊登的致股东通告
$'>JG9M advice for collection 托收通知书
z/+{QBen8 advice of drawing 提款通知书；汇票通知书
(CRx'R
advice of payment 付款通知
OJ"./*H Advisory Committee [Securities and Futures Commission]
37kVJQcA1 谘询委员会〔证券及期货事务监察委员会〕
{J
izCUo_' Advisory Committee on Diversification 经济多元化谘询委员会
Pzq^ x] affidavit 誓章；遗产申报誓章
S< NK!89 affidavit of no receipt 述明无收款的誓章
?T_MP" affiliate 联号；联营公司；附属公司
WA,D =)GP affiliated company 附属公司；联号；联营公司
W9 0!*1 affirmation [estate duty] 非宗教式宣誓〔遗产税〕
A-:k4] {%P affordability 负担能力
q` /J2r+O African Development Bank [AfDB] 非洲开发银行
UO&$1rV after-acquired property 事后取得的财产
V4NQcy?
H after-hours dealing 市后交易
B~ i after-tax profit 税后盈利；税后利润；税后溢利
J<+ f7L agency agreement 代理协议
tB"9%4]( agency expenses 代理机构的开支
^Z#G_%\Y: agency fee 代理费
[.fh2XrVM Agency Law 《代理法》
xl`Ai O `K agent 代理人；承销人
!hZ:
\&V agent of company 公司代理人
*|g[Mn agent's fee 代理人费；经纪费
5N $XY@ aggregate 总计；总数；总体数字
m{=Q88k!@. aggregate amount 总款额；总额
0&|0l>wy. aggregate assets and liabilities 总体资产与负债
3p &T?E% aggregate at constant price 按固定价格计算的总体数字
r!dWI aggregate demand 总需求
_3@5@1[ s aggregate gross position 总持仓量
y)&K9 I aggregate limit 总限额
V= *^C+6s aggregate of salaries tax 合计薪俸税
,G%UU~/a aggregate performance 总体表现；总体业绩
'7el`Ff aggregate supply 总体供应
X>=` l)ZR aggregate surplus 总盈余
"E\mj'k aggregate total 整体总额
U< Xdhgo? aggregate value 总值；合计价值
7$ lnCvm aggregated basis 合计基准
<C&|8@A0 aggregated net chargeable income 合计应课税入息实额
vuPNru" 2 aggregation 合并计算；合计；总和
\ m~?yq8H aggregation of incomes of husband and wife 夫妇入息合并计算
iBAP,cR?` aggregation of property 财产的总和
}|=/v( D agio 差价；贴水
H(
i 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》
aqI"4v]~b Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
iOURS 《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》
Q l)hIf$Oo Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
Icrnu}pl_ 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
{owuYVm Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
(^
EuF] 《香港政府和大韩民国政府关于相互促进和保护投资协定》
`T [@ - agreement for a settlement 授产协议
ulIEx~qP agreement for assignment 转让协议
6EyPZ{ agreement for sale 售卖协议；买卖协议
ZAg Xz{!H( agreement for sale and purchase 买卖协议
PmE)FthdP( agreement for the payment of interest 支付利息协议
F =e9o*z agreement for the repayment of money 还款协议
%/ y=_G agreement of reinsurance 再保险协议
+_i{4Iz~p Agricultural Bank of China 中国农业银行
h7"U1'b air passenger departure tax 飞机乘客离境税
w7?f J")
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
hvw9i7# airport tax 机场税
pVy =rS- alcohol duty 酒精税
X"r)zCP+t alienation 让与；让渡；转让
8-nf4=ll alimony 生活费；赡养费
NAvR^"I~ All Ordinaries Index [AOI] 所有普通股指数
'/.Dxib all risks 全险；综合险
,\\ba_*z All Sales Record for Stock Market 《股票市场成交报告》
Dd5
9xNKm Allied Capital Resources Limited 新联财务有限公司
c,2& -T} all-items index [Consumer Price Index] 总指数〔消费物价指数〕
)FQ"l{P allocation letter 拨款信件
w_56y8Pd4 allocation of fund 分配款项；预留款项
p5fr}#en allocation of profit 利润分配；溢利分配
#_ | B6!D! allocation warrant 拨款令
M@A3+ v%K allotment 分配；配股
`3rwqcxA allotment notice 股份配售通知；配股通知
{ 'O><4 allotment of shares 股份分配
0!|d .jZI allowable 可获宽免；免税的
z5fE<=<X_W allowable business loss 可扣除的营业亏损
OrM1eP"I allowable expenses 可扣税的支出
/<8y > allowance 免税额；津贴；备抵；准备金
0&]1s allowance for debts 债项的免税额
ML\>TDt allowance for depreciation by wear and tear 耗损折旧免税额
RfTGTz@H allowance for funeral expenses 殡殓费的免税额
{LF4_9 = allowance for inflation 为通货膨胀而预留的款项；通胀准备金
] "{8"+x allowance for repairs and outgoings 修葺及支出方面的免税额
?hkOL$v<9} allowance to debtor 给债务人的津贴
J, CwC) alteration of capital 资本更改
RhHm[aN alternate trustee 候补受托人
\*e\MOp6 amalgamation 合并
|SjRss:i+ ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
;50&s .gZ ambit of charges 征税范围；收费范围
]n|Jc_Y amended valuation 经修订的估值
]1<GZ ` American Commodities Exchange 美国商品交易所
ed q,: American Express Bank Limited 美国运通银行
vsj4? 0 = American Stock Exchange 美国证券交易所
PZusYeV8b amortization 摊销
s< FBr, amount due from banks 存放银行同业的款项
k[ro[E amount due from banks abroad 存放海外银行同业的款项
/v+)#[] > amount due from holding companies 控股公司欠款
I!S Eb amount due from local banks 存放本港银行同业的款项
WrGnLE
kiV amount due to banks 银行同业的存款
|M?vFF]TN amount due to banks abroad 海外银行同业的存款
_5-h\RB) amount due to holding companies 控股公司存款
DHWz, M amount due to local banks 本港银行同业的存款
rtj`FH??11 amount due to outport banks 外埠银行同业的存款
Ck
Nl;g l amount for note issue 发行纸币的款额
@;bBc amount of bond 担保契据的款额
m|qktLx amount of consideration 代价款额
L\Pm T amount of contribution 供款数额
kJ_8| amount of indebtedness 负债款额
zOs}v{8" amount of principal of the loan 贷款本金额
R2Fjv@Egk amount of rates chargeable 应征差饷数额
1[SG. amount of share capital 股本额
cQK-Euum amount of sums assured 承保款额
4D0jt$== amount of variation 变动幅度
\x}\)m_7M< amount of vote 拨款数额
;KlYiu amount payable 应付款额
9RJF amount receivable 应收款额
/ D&&7;jJ Amsterdam Stock Exchange 阿姆斯特丹证券交易所
Vb (b3 analysis 分析
#0P_\X`E ancillary risk 附属风险
u
S1O-Q> annual account 周年帐目；周年帐目报表；年度决算；年结
IW0S*mO$ annual accounting date 年结日期
oB khb annual allowance 每年免税额；年积金；年度津贴；年津
y QW7ng7D0 annual balance 年度余额
"B_3<RSL annual disposable income 每年可动用收入
|vI`u[P annual estimates 周年预算
gJ
\6cZD annual fee 年费
P ]43FPb annual general meeting 周年大会
Q\N*)&Sd<M annual growth rate 年增率；每年增长率
\wK &wRn) annual long-term supplement 长期个案每年补助金
!!y]pMjJa@ annual pensionable emolument 可供计算退休金的年薪
LjI`$r.B annual report 年报
vk92j? Annual Report on the Consumer Price Index 《消费物价指数年报》
^m |@pp annual return 周年报表；周年申报表；每年报税表格
M ^o_='\bE Annual Return Rules 《周年报表规则》
8=`L#FkRp annual review of consumer prices 每年消费物价回顾
1!<t8,W4 annual roll-forward basis 逐年延展方式
d y HC8 annual salary 年薪
9n&
&`r annual statement 年度报表；年度决算表
+OE !Uqnt Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
C^J<qq & annuitant 年金受益人
.^Sgl o annuity 年金
SYCL\b annuity contract 年金合约
0gd`W{YP annuity on human life 人寿年金
srGOIK . antecedent debt 先前的债项
?QOU9"@+B ante-dated cheque 倒填日期支票
QyD0WC}i anticipated expenditure 预期开支
K^u,B3 anticipated net profit 预期纯利
4&}%GH>} anticipated revenue 预期收入
iW5cEI%tb anti-inflation measure 反通货膨胀措施
oac)na:O# anti-inflationary stance 反通货膨胀立场
z'YWomfZm apparent deficit 表面赤字
!5`MiH apparent financial solvency 表面偿债能力
0!hr9Y]Lx apparent partner 表面合伙人
x-BU$bx5 application for personal assessment 个人入息课税申请书
5Gz!Bf@!! application of fund 资金应用
*w+'I*QSt~ application to release as liquidator and to destruct the books of accounts and documents
}[A aI # 申请免除清盘人职务及毁灭帐簿与文件
nip 6|dN appointed actuary 委任精算师
uvId],dQ5 appointed auditor 委任核数师；委任审计师
{^N,=m\ appointed trustee 委任的受托人
+fP.E wi appointer 委任人
Qs&;MW4q apportioned pro rata 按比例分摊
*~#I5s\s! apportionment 分配；分摊
wQhNQ(H~\ Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
m'rDoly"62 apportionment formula 分摊方程式
[o)K1>>7 apportionment of estate duty 遗产税的分摊
cQ8[XNa appraisal 估价；评估
nK>CPqB^( appreciable growth 可观增长
lL D#|T3 appreciable impact 显着影响
_@DOH2 lXJ appreciable increase 可观增长
mTZ/C#ir( appreciation 增值；升值
i2=- su appreciation against other currencies 相对其他货币升值
1oQw)X appreciation of the exchange value of Hong Kong dollar 港元汇值上升
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appreciation tax 增值税
bb6x} jR appropriation 拨款；拨用；拨付
y]db]pP5 appropriation account 拨款帐目
LA3m, Appropriation Bill 拨款法案
@8L5 UT appropriation-in-aid system 补助拨款办法
eh86-tQI~( approved assets 核准资产
`Fd
\dn approved basket stock 认可一篮子证券
%_(vSpk approved budget 核准预算
6,>$Jzs)5E approved charitable donation 认可慈善捐款
uNyU]@R<W approved charitable institution 认可慈善机构
p<5]QV7st approved currency 核准货币；认可货币
Z)@vJZ*7( approved estimates 核准预算
Y2`sL,'h approved estimates of expenditure 核准开支预算
wvv+~K9jq approved overseas insurer 核准海外保险人
H*=cw< approved overseas trust company 核准海外信托公司
G6G Bqp6| approved pooled investment fund 核准汇集投资基金
Rl? 1|$ % approved provident fund scheme 认可公积金计划
%2QGbnt_* approved provision 核准拨款
)z [C= approved redeemable share 核准可赎回股份
\c_g9Iqa approved regional stock 认可地区性证券
[JOa^U= approved retirement scheme 认可退休金计划
20c5U% approved subordinated loan 核准附属贷款
cMT7Bd arbitrage 套戥；套汇；套利
K~L&Z ?~|E arbitrageur 套戥者；套汇者
I}`p Y3 arbitrary amount 临时款项
K#R]of~/ arrangement 措施；安排；协定
TU|#Pz7n-Z arrears 欠款
UmR)L!QT8 arrears of pay 欠付薪酬
g}_2T\$k arrears of revenue 逾期未收税款；逾期未收的帐项
VVJ0?G
(? articles of association 组织章程；组织细则；组织章程细则
#V k? Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
Y@FYo>0O ascertainment of profit 确定利润
cv '8_3 "Asia Clear" “亚洲结算系统”
2yfU]`qN Asia Commercial Bank Ltd. 亚洲商业银行有限公司
/~,*DH$) Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
i}m'#b Asian Development Fund [ADF] 亚洲发展基金
?_eLrz4>L^ Asian dollar bond 亚洲美元债券
)tlj{ 7p Asian dollar market 亚洲美元市场
;\pr05 Asian dollar rate 亚洲美元利率
ZF7n]LgSc& Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
@76}d Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
nCYz ];". asked price 沽盘；喊价；索价；卖方报价
cH_qHXi[G assessable income 应评税入息
72l:[5ccR assessable loss 应评税亏损
*7A B0y0k assessable profit 应评税利润
byM%D$ R assessable value 应评税值
Tvv>9 gS assessed profit 估定利润
xp|1y ud assessed value 经评估价值
"5 1/,D assessment 评税；评定；估价；评税单
@qNY"c%HV assessment number 评税编号；估价编号
"Q@m7j)( assessment of additional tax 补加税评税
N@t hewt| assessment of performance 业绩评估；实绩评价
"(=g7,I4 Assessor 评税主任
i!YfR]"} asset price bubbles 资产价格泡沫
DuC#tDP asset-backed securities 具资产保证的证券
i p?] &5s assets accretion 资产增值
g 4+K"Q /M assets and liabilities 资产与负债
[8'?G5/n assets betterment statement 资产递增表；资产改进表
k]ZE j/y~ assets lending 实物放款；有抵押贷款
z</ C)ObL assets of the company passing on the death 死者去世时转移的公司资产
#Us<#"fC assets pledged as security for liabilities 用作负债抵押的资产
vHvz-3 assets portfolio 资产投资组合
Sh#N5kgD assets price 资产价格
;Z*rY?v assets quality 资产质素
tav@a) assets realization 资产变现
oG)T>L[& assets refinancing arrangement 资产再集资安排
b36{vcs ~ assets securitization 资产证券化
db 99S assets situated outside Hong Kong 在香港以外地方的资产
)M;~j assets stripping 削减资产；拆卖资产
OV{v6,>O assets value 资产值
0[UI'2 assignee 承让人
DOyO`TJi assignment 转让；转让书；转让契
b@J "b( assignment of interest 权益转让
d'(n/9 K assignment of letters patent and trade mark 专利证书及商标转让
4D& L]eJ assignment of property 物业转让；物业转让书
L9) gN.# assignment right 转让权
*kNXju assignor 转让人
W HR6/H associate 有联系的人；有关连人士；相联者；合伙人；联系人
E#yG}UWe Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
o[k,{`M0 associate member 附属会员
@=6$ImU associated body corporate 相联法人团体
6M6r&,yRu associated company 相联公司；联属公司
z#srgyLt associated corporation 相联法团
TxmK mZ u Association of Chartered Certified Accountants [ACCA] [United Kingdom]
bSk)GZyH\d 公认会计师公会〔英国〕
A ~ wVY Association of Futures Exchange Brokers 香港期货经纪协会
10 ..<v7 Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
B" Ttr+ association of underwriters 承保人组织
4nD U-P#f assumption of control 接管
Wo/LrCg assurance 担保；保险；转易；转易书
C <q@C!A assurance of interest 权益的转易
I~>Ye<g# at 19XX price 按一九ＸＸ年价格计算
`;3fnTI:1 at a discount 按赔价计算；按贴水价格计算；打折扣
\a GTi
pB at a premium 按溢价计算；按升水价格计算
f5vsxP)Y[ at call 通知付款；按通知
w*IDL0# at constant market price 按固定市价计算
&&|c-mD+* at constant price 按固定价格计算
LVNJlRK at cost 按成本计算
>?^_JE C6 at current market price 按当时市价计算；按现时市价计算
c~n: xblv at current price 按当时价格计算；按现时价格计算
u\ }"l2 r at factor cost 按要素成本计算；按生产要素成本计算
Bpdx]5qfK at money-of-the-day price 按付款当日价格计算
m 3"|$0C~ at or better 按指定或较佳价位〔买卖指令〕
%gV~e@| at par 按面值计算；平价
oGqbk x at sight 见票即付
njBK { at the close 按收市盘
7Ezy-x2h at the opening 按开市盘
m7.6;k . attestation 见证；见证条款
*ta?7u SiT at-the-money option 平价期权
MI|anM attorney 受权人；受托代表人
//- ;uEO attornment 新拥有人承认书
Et+W LQ6) attributable profit 可归属利润
bv4G!21]*; attributable share value 可归属股份价值
vuNq7V*} Auckland Stock Exchange 奥克兰证券交易所
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B_'D auction 拍卖
"/$2oYNy+ auctioneer 拍卖商
n_MY69W audit 审计；核数
9 az {j 1 Audit Commission 审计署
5!iBKOl#D Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
E@92hB4D" 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
\LQ54^eB audit review 帐目审查
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Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
y-^m audited account 审计帐目；经审计的帐目
Eh/Z4 pz T audited annual account 经审计的周年帐目
#^eXnhj 9 audited balance sheet 经审计的资产负债表
%g{<EuK]p auditor 核数师；核数主任；审计师
xjg(}w auditor's certificate 核数师证明书；审计师证明书
;]sbz4? auditor's report 核数师报告；审计师报告
/zZ";4 Aussie bond 澳元债券
2(K@V6j$M austerity budget 紧缩预算
jP"l5 Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
M5 T4 {^i Australia All Ordinaries Index 澳洲所有普通股票指数
vC>8:3Z aq Australian Dollar [AUD] 澳元
XPsRa[08WK Australian Options Market 澳大利亚期权市场
bz\-%$^k Australian Securities Commission 澳洲证券事务监察委员会
J0O wzO Australian Society of Certified Practising Accountants 澳洲执业会计师公会
ud:5_* Australian Stock Exchange 澳大利亚证券交易所
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\_/l Austrian Schilling [ATS] 奥地利先令
CH+mzy authentication 认证；鉴证
#Zt(g( T authority to purchase 委托购买证；委购书
/YT _~q=: authorization 认可；核准；授权；授权书
6Pd LJ#LS authorization by direction 指示授权
4g^Xe - authorization by instruction 指令授权
R.$1 aqA} authorization by warrant 令状授权
n|AV7c authorization of unit trust 单位信托的认可
;kb);iT authorized agent 指定代理人
?s^qWA authorized capital 法定资本
'@t$3
hk authorized clerk 出市员
o8g7wM]M authorized dealer 认可交易商
q` c!!Lg authorized financial institution 认可财务机构
&j F'2D^_ authorized fund 认可基金
9Y:I)^ek authorized fund house 获授权的基金公司；认可基金公司
PXMd=,} authorized institution 认可机构
pW V_KS authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
,>a!CnK= authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
w \b+OW authorized insurer 获授权保险人；获认可承保人
PAYw:/(P authorized investment 特准投资项目
MbRTOH authorized person 获授权人
J\@6YU[A authorized representative 获授权代表
{v|!];i authorized share capital 法定股本
4Hj)Av <O( automated quotation system 自动报价系统
RpivO, Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
7}X1A !1 自动交易系统〔香港期货交易所有限公司〕
=0ZRG p automatic adjustment mechanism 自动调整机制
Z}+}X| automatic adjustment system 自动调整系统
qIi
\[U gh Automatic Clearing House 自动票据交换所
a2Ak?W1 automatic exchange rates accumulation system 自动化汇率累集系统
T8o](:B~ Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
!O_G%+>5W automatic teller machine [ATM] 自动柜员机
0caZ_-zU autopay 自动转帐
vE:*{G;Y available assets 可用资产
kB
8^v7o available fiscal reserve 现存财政储备
&i5@4,p y9 available profit 可用利润
U,=f}; Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
nI*.(+h average 平均；平均数；海损
k*$WAOJEW average basic salary 平均基本薪金
pe?)AiTZ: average consumer expenditure 平均消费开支；一般消费开支
4?R979 average cost 平均成本
aK_5@8+ZD average cost of land production 增辟土地平均成本
b#_R Z average daily turnover 平均每日成交额
xi5"? *&Sb average daily wage rate 平均每日工资率
<s9{o
u Z average expenditure pattern 平均开支模式
53i]Q;k [ average growth rate 平均增长率
d0(zB5'} average net fixed assets 固定资产平均净值
2&1mI>:F average of relatives 相对价格平均数
E8PDIjp average price 平均价格
6("_}9ZOc average propensity to consume 平均消费倾向；一般消费倾向
Q~,Mzt"}W average propensity to save 平均储蓄倾向；一般储蓄倾向
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`< average rate 平均率
rwP#Yj[BK+ average revenue 平均收入；平均收益
b$_8 1i average stock 平均库存；平均存货
nTy]sPn average yearly rent 平均年租
=[( 34 # avoidance of double taxation 避免双重课税
=-U0r$sK+F avoidance of tax 避税
