A:
s`, . & A share Ａ股；甲类股份
mGUl/.;yp- abatement of tax 减税；减扣免税额
yXA]E.K! ABN AMRO Bank N.V. 荷兰银行
Xqas[:)7+ above-the-line expenditure 线上项目支出；经常预算支出
!7anJl above-the-line receipt 线上项目收入；经常预算收入
7h.:XlUm| ABSA Asia Limited 南非联合亚洲有限公司
Zx,a j absolute change 绝对数值变更
?Tk4Vt absolute expenditure 实际开支
)h(yh50
B absolute guideline figure 绝对准则数字
g$S<_$Iey absolute interest 绝对权益
U=UnE"h absolute order of discharge 绝对破产解除令
Xu\2 2/Co absolute profit margin 绝对利润幅度
LW P&Si*j absolute value 实值；绝对值
q8vRUlf absolutely vested interest 绝对既得权益
[>f4&yY absorbed cost 已吸收成本；已分摊成本
@0rwvyE=+3 absorption 吸收；分摊；合并
3W F6bJN absorption rate 吸收率；摊配率；分摊率
9rQpKq:#
E ACB Finance Limited 亚洲商业财务有限公司
Q"H1(kG| acceptable form of reciprocity 合理的互惠条件
|p+ x M acceptable rate 适当利率；适当汇率
W$Zc;KRz$0 acceptance agreement 承兑协议
LL =nMoS acceptance for honour 参加承兑
Jx= v6==7 acceptor 承兑人；接受人；受票人
h2edA#bub acceptor for honour 参加承兑人
o 8S)8_3 accident insurance 意外保险
UjQi9ELoJ Accident Insurance Association of Hong Kong 香港意外保险公会
f5QJj<@ accident insurance scheme 意外保险计划
# FV `*G
accident year basis 意外年度基准
,h$j%->U accommodation 通融；贷款
5>[ j^g+@ accommodation bill 通融票据；空头票据
>a1 ovKF accommodation party 汇票代发人
AT,?dxP J account balance 帐户余额；帐户结余
h3:dO|Z account book 帐簿
|CjE }5Op> account collected in advance 预收款项
'D;'Pr] account current book 往来帐簿
dKTUW<C account of after-acquired property 事后取得的财产报告
9S[Tan| account of defaulter 拖欠帐目
;/-#oW@gQ account payable 应付帐款
`F1 ( v account payee only [A/C payee only] 只可转帐；存入收款人帐户
RJZ4fl account receivable 应收帐款
%O3 r>o= account receivable report 应收帐款报表
79Vp^GG7 account statement 结单；帐单；会计财务报表
z|>f*Z account title 帐户名称；会计科目
] Q\/si& accountant's report 会计师报告
?{I]!g I Accountant's Report Rules 会计师报告规则
zbL6TP@ = accounting and auditing procedure 会计与审计程序；会计与核数程序
H">
}y D Accounting Arrangements 《会计安排》
k ihO~< accounting basis 会计基础
EJ3R{^ accounting by Official Receiver 破产管理署署长呈交的帐目
afa 7'l=^i Accounting Circular 《会计通告》
[ Lo}_v& accounting class 会计类别
rhe;j/ /` accounting date 记帐日期；会计结算日期
t Sf` accounting for money 款项核算
hgi9%>o UB Accounting Officer 会计主任
c/E6}OWA accounting period 会计报告期；会计期
>T<"fEBI accounting policy 会计政策；会计方针
i&?do{YQ) accounting practice 会计惯例
s*DDO67\W accounting principle 会计准则
Zcn,_b7 accounting record 会计记录
O~AOZ^a:2 accounting report 会计报告
hkL[hD Accounting Services Branch [Treasury] 会计事务部〔库务署〕
8TnByKZz Accounting Society of China 中国会计学会
~V4&l3o accounting statement 会计报表
y(R K |r accounting system 会计制度；会计系统
Ka\%kB>*` accounting transaction 会计事项；帐务交易
,HdFE| accounting treatment 会计处理
=j1r w accounting year 会计年度
Zj8aD-1]U^ accretion 增值；添加
ul$YV9 [\ accrual 应计项目；应累算数目
,fwN_+5 accrual basis 应计制；权责发生制
=1"8ua accrual basis accounting 应计制会计；权责发生制会计
O{9h'JU accrue 应累算；应计
V OViOD accrued benefit 应累算利益
U8(Rye$ accrued charges 应计费用
G &Sp } accrued cumulative preference share dividend 应累算的累积优先股股息
K}U}h>N accrued expenses 应累算费用
bh1WD _ accrued interest payable 应付利息；应计未付利息
*:}NS8 hP accrued interest receivable 应收利息；应计未收利息
ZrFC #wJb accrued right 累算权益
{^#62Y accruing profit 应累算的利润
x1kb]0s<- accumulated fiscal reserve 累积财政储备
eOQUy + accumulated profit 累积利润；滚存溢利
kEE8c W3 accumulated reserve 累积储备
\}e1\ MiZ accumulation of surplus income 累积收益盈余
YFCP'J"Z acquired assets 既得资产
+)fl9>Mb acquisition 收购；购置；取得
ymBevL acquisition cost 购置成本
` `A=p<W acquisition expenses 购置费用
rs R0V+(W acquisition of 100% interest 收购全部股权
/*bS~7f1 acquisition of control 取得控制权
?Q]{d'g(sx acquisition of fixed assets 购置固定资产
Kj_hCSvf3e acquisition of shell “买壳”
_azg
0.) acquisition price 收购价
/0mbG !Ac act of God 天灾
+BRmqJ3 acting partner 执事合伙人
HX{O@ active market 买卖活跃的市场；交投畅旺的市场；旺市
#U NTD4 active partner 积极参与的合伙人
T }X#I'Z active trading 交投活跃
.sA?}H#wb actual circulation 实际流通
-zd*tujx actual cost 实际成本
@hiwq 7[j actual expenditure 实际开支；实际支出
<;.Zms${@ actual income 实际入息；实际收入；实际收益
N}>XBZy actual market 现货市场
mlY0G w_e actual price 现货价；实际价格
J..>A pX actual profit 实际利润
1TKOvy_ actual quotation 实盘；实际价位；实际报价
vb}; _/ #? actual year basis 按实际年度计算
sSi1;9^o actuals 实货
por[p\ M. actuarial investigation 精算调查
]iuM2] actuarial principle 精算原则
O=#FpPHrdw actuarial report 精算师报告
g`!:7|&,_ Actuarial Society of Hong Kong 香港精算学会
J8$G-~MeJ actuarial valuation 精算师估值
DLkNL?a actuary 精算师
"| <\\HR ad referendum agreement 暂定协议；有待覆核的协定
_gB `;zo ad valorem duty 从价税；按值征税
lu(<(t,Lbs ad valorem duty system 从价税制
EW{ z?/ ad valorem fee 从价费
+xwz.::: ad valorem tariff 从价关税
p
IXBJk additional allowance 额外免税额
5yO 6szg additional amount for unexpired risk 未过期风险的额外款额
j3rBEQ,R additional assessable profit 补加应评税利润
OZ1+` 4 v additional assessment 补加评税
O e dL?4 additional commitment 额外承担
s!09Pxc additional commitment vote 额外承担拨款
pAYH"Q6~)I additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
dvk? A$ additional dependent parent allowance 供养父母额外免税额
4?X#d)L( additional provision 额外拨款
. oUaq|O additional stamp duty 附加印花税
*tjE#TW additional tax 补加税罚款；补加税款
qbkvwL9 Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
@M?N[LG adjudged bankrupt 被裁定破产
A:1O:LB=! adjudicated bankrupt 裁定破产人
t#~r '5va adjudication fee 裁定费；评定印花税额手续费；评估契据费
nv(Pwb3B adjudication of bankruptcy 裁定破产；宣告破产
N
G1]!Vz5 adjudication of insolvency 裁定无力偿还债务
|$":7)e H! adjusted actual 经调整的实数；调整后的实数
AU}P` fT! adjusted current assets 经调整的流动资产；调整后的流动资产
&eT)c<yhyK adjusted figure 经调整的数字；调整后的数额
'N],d&fu^^ adjusted liabilities 经调整的负债；调整后的负债
U q&n e 1 adjusted loss 经调整的亏损；调整后的亏损
bh?Vufd%) 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
uYS?# g adjusted profit 经调整的利润；调整后的利润
\@Gyl_6^ adjusted surplus 经调整的盈余额；调整后的盈余额
pc5-'; n adjusted value 经调整的价值；调整后的价值
TdP_L/>|J adjustment 调整；修订；理算〔保险〕
Rs:<'A adjustment centre 调剂中心
G. O0*E2V adjustment lag 调整过程的时间差距；调整时差
0,(U_+ n adjustment mechanism 调整机制
)]!Ps` ,u adjustment of loss 亏损调整
rB}UFS) adjustment process 调整过程；调整程序
Gu<3*@Ng adjustment range 调整幅度
I~MBR2$9 administered exchange rate 受管制汇率
yE-&TW_q:> Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
hZ.Sj~> 7` administration expenses 行政费用
_Q/D%7[pa administration fee 手续费；行政费
j_ \s dH*r administration in bankruptcy 破产管理
kq SCKY1 administration order 遗产管理令
{! xPq% administrator 管理人；遗产管理人
|,5b[Y"Dt administrator of the estate 遗产管理人
4-=> >#
P admission of debt 债项承认书
er^z :1' admission of proof 接纳债权证明
X",fp advance 放贷款项；垫付款项；预支款项；预付款项
%WCA?W0:4 advance account 暂支帐目；预付款帐户
7C ABM advance compensation 预付补偿金
)ye[R^!} advance from shareholder 股东垫款
^DVr>u advance pending reimbursement 预支以待日后付还
//:.k#} ~B advanced economy 先进经济体系
1&Rz'JQ+ advancement 预付；预付财产
{J%hTjCw advances warrant 垫款令
/Yc!m$uCW advancing 贷出
yEtSyb~GK adverse balance 逆差
J & +s adverse exchange 逆汇
/9| 1eSUa advertisement addressed to shareholders 在报章刊登的致股东通告
)dG7 $,g advice for collection 托收通知书
X^?<, Y)1. advice of drawing 提款通知书；汇票通知书
R* E/E advice of payment 付款通知
H]Q Z4( Advisory Committee [Securities and Futures Commission]
9IMtqL& 谘询委员会〔证券及期货事务监察委员会〕
6J6MR<5' Advisory Committee on Diversification 经济多元化谘询委员会
{LY$ affidavit 誓章；遗产申报誓章
:HRJ49a affidavit of no receipt 述明无收款的誓章
zrE
~%YR affiliate 联号；联营公司；附属公司
on(F8%]zE affiliated company 附属公司；联号；联营公司
z}s0D]$+x affirmation [estate duty] 非宗教式宣誓〔遗产税〕
95aa affordability 负担能力
2;5EH 0 African Development Bank [AfDB] 非洲开发银行
WO)rJr!C after-acquired property 事后取得的财产
6t
TLyI$+ after-hours dealing 市后交易
tk< dp7y7 after-tax profit 税后盈利；税后利润；税后溢利
]}8<h5h) agency agreement 代理协议
+%6{>C+bZo agency expenses 代理机构的开支
S 3:Pjz}t agency fee 代理费
J+[&:]=P Agency Law 《代理法》
b'O>&V` agent 代理人；承销人
\) DP(wC agent of company 公司代理人
f$iv+7<B^ agent's fee 代理人费；经纪费
FsY}mql aggregate 总计；总数；总体数字
6/T
hbD-C aggregate amount 总款额；总额
4/S 4bk*8 aggregate assets and liabilities 总体资产与负债
7h<Q{X<A aggregate at constant price 按固定价格计算的总体数字
6~0S%Hz aggregate demand 总需求
B= 7bQli} aggregate gross position 总持仓量
q+3Z3v aggregate limit 总限额
,!|/|4 vh aggregate of salaries tax 合计薪俸税
. 3=WE@M aggregate performance 总体表现；总体业绩
y^pk)`y8 aggregate supply 总体供应
{~k /xM.- aggregate surplus 总盈余
bec n$R aggregate total 整体总额
N/TU cG|m\ aggregate value 总值；合计价值
s,"<+80% aggregated basis 合计基准
,4jkTQ*@2 aggregated net chargeable income 合计应课税入息实额
wZ h&w<l' aggregation 合并计算；合计；总和
@xm O\ aggregation of incomes of husband and wife 夫妇入息合并计算
['sj'3cW- aggregation of property 财产的总和
iT%aA Vs agio 差价；贴水
vO%n~l= 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》
p8oOm>B96n Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
x$J1%K* 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
_,=A\C_b@ Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
@~U: |h 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
92W vD Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
>1,.4)k%K 《香港政府和大韩民国政府关于相互促进和保护投资协定》
XN5EZ# agreement for a settlement 授产协议
8*H-</ = agreement for assignment 转让协议
vm v k agreement for sale 售卖协议；买卖协议
EJ.oq*W!*J agreement for sale and purchase 买卖协议
he wX) agreement for the payment of interest 支付利息协议
V2,54YE agreement for the repayment of money 还款协议
U voX\ agreement of reinsurance 再保险协议
GX&BUP\ Agricultural Bank of China 中国农业银行
-f#0$Z/0 air passenger departure tax 飞机乘客离境税
"8&pT^ Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
7!#x-KR~5 airport tax 机场税
0_}OKn)J alcohol duty 酒精税
(\, <RC\ alienation 让与；让渡；转让
?5Wj y alimony 生活费；赡养费
@R_a'v- All Ordinaries Index [AOI] 所有普通股指数
4 v33{sp all risks 全险；综合险
wxkCmrV All Sales Record for Stock Market 《股票市场成交报告》
1LZ?!Lw Allied Capital Resources Limited 新联财务有限公司
(#BkL:dg all-items index [Consumer Price Index] 总指数〔消费物价指数〕
*j? tcx q allocation letter 拨款信件
;RflzY|D allocation of fund 分配款项；预留款项
:`2<SF^0O allocation of profit 利润分配；溢利分配
2S&e!d- allocation warrant 拨款令
m b e M/ allotment 分配；配股
4{( uw allotment notice 股份配售通知；配股通知
=zDU !< U allotment of shares 股份分配
@ JZ I allowable 可获宽免；免税的
z~L''X7g allowable business loss 可扣除的营业亏损
Al09R,I; allowable expenses 可扣税的支出
C$vKRg\o allowance 免税额；津贴；备抵；准备金
UZi ^ & allowance for debts 债项的免税额
zIi|z}WJ allowance for depreciation by wear and tear 耗损折旧免税额
TUIj-HSe allowance for funeral expenses 殡殓费的免税额
bTHKMaGWC allowance for inflation 为通货膨胀而预留的款项；通胀准备金
c$rkbbf~V allowance for repairs and outgoings 修葺及支出方面的免税额
dQYb)4ir allowance to debtor 给债务人的津贴
^ ~:f02[D alteration of capital 资本更改
g D3s,<>o alternate trustee 候补受托人
);_g2=:# amalgamation 合并
]@Y8 !
, ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
b4Br!PL@G ambit of charges 征税范围；收费范围
h$)(-_c3 amended valuation 经修订的估值
ah1d0e P American Commodities Exchange 美国商品交易所
G+stt(k: American Express Bank Limited 美国运通银行
mM!'~{r[- American Stock Exchange 美国证券交易所
jGl8y!aM amortization 摊销
U s86.@| amount due from banks 存放银行同业的款项
K]Q#B|_T amount due from banks abroad 存放海外银行同业的款项
PEac0rSW amount due from holding companies 控股公司欠款
4*}[h9J}\ amount due from local banks 存放本港银行同业的款项
l
Q]&:%^\ amount due to banks 银行同业的存款
rmu5K$pl amount due to banks abroad 海外银行同业的存款
I@+h|
n amount due to holding companies 控股公司存款
j2c -01} amount due to local banks 本港银行同业的存款
S_/9eI~X amount due to outport banks 外埠银行同业的存款
XAW$"^ p amount for note issue 发行纸币的款额
>G$8\&]j amount of bond 担保契据的款额
B w;sg; amount of consideration 代价款额
(MY#;v\AYE amount of contribution 供款数额
n1m[7s.[& amount of indebtedness 负债款额
mEfI2P)#| amount of principal of the loan 贷款本金额
;,[6 n|M amount of rates chargeable 应征差饷数额
z6ISJb amount of share capital 股本额
']Gqa$(YC amount of sums assured 承保款额
k"&l o h amount of variation 变动幅度
XAwo ~E amount of vote 拨款数额
oG M L s amount payable 应付款额
A-^[4&rb amount receivable 应收款额
+~?ze,Di Amsterdam Stock Exchange 阿姆斯特丹证券交易所
N+ZDQa[ analysis 分析
&lbxmUeU ancillary risk 附属风险
T6h-E^Z annual account 周年帐目；周年帐目报表；年度决算；年结
."&,_F annual accounting date 年结日期
{e\Pd!D?| annual allowance 每年免税额；年积金；年度津贴；年津
lPx4= O annual balance 年度余额
_ *7h1[,{f annual disposable income 每年可动用收入
rl4B(NZi} annual estimates 周年预算
7zXFQ|TP annual fee 年费
bO 2>ced annual general meeting 周年大会
GmP)"@O](; annual growth rate 年增率；每年增长率
0{^vqh.La annual long-term supplement 长期个案每年补助金
1 rKKp h annual pensionable emolument 可供计算退休金的年薪
u\wdb^8ds annual report 年报
6 E/>]3 ~! Annual Report on the Consumer Price Index 《消费物价指数年报》
wwrP7T+d annual return 周年报表；周年申报表；每年报税表格
Se<]g$eK?5 Annual Return Rules 《周年报表规则》
jWJq[ l annual review of consumer prices 每年消费物价回顾
0<_|K>5dS| annual roll-forward basis 逐年延展方式
$3<,"&;Ecs annual salary 年薪
m^0r9y, annual statement 年度报表；年度决算表
w`=_|4wFw 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
rt%?K.S/ annuitant 年金受益人
v,y nz'>) annuity 年金
2+z E|I. annuity contract 年金合约
^!^6 | [ annuity on human life 人寿年金
:Rv ?>I j antecedent debt 先前的债项
r8g4NsRVtv ante-dated cheque 倒填日期支票
vw5f.8T;w anticipated expenditure 预期开支
Z:DEET!c'k anticipated net profit 预期纯利
o`5p
"v
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ph{p[QI:{X anti-inflation measure 反通货膨胀措施
$&~/`MxE anti-inflationary stance 反通货膨胀立场
3[I; 3=O apparent deficit 表面赤字
_G%]d$2f` apparent financial solvency 表面偿债能力
E BlfwFd apparent partner 表面合伙人
!>fYD8Ft, application for personal assessment 个人入息课税申请书
yTzP{I application of fund 资金应用
5v <>%= application to release as liquidator and to destruct the books of accounts and documents
c.-h'1 申请免除清盘人职务及毁灭帐簿与文件
A}WRpsA9 appointed actuary 委任精算师
_a1 =? appointed auditor 委任核数师；委任审计师
WA}<Zme3[ appointed trustee 委任的受托人
_J(n~"eR appointer 委任人
OzY55 apportioned pro rata 按比例分摊
Fd Ezt apportionment 分配；分摊
q9cmtZr m Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
mkgGX|k; apportionment formula 分摊方程式
Ck;O59A"&- apportionment of estate duty 遗产税的分摊
7?Q@Hj(:NT appraisal 估价；评估
BC*vG=a appreciable growth 可观增长
_nu,ks+ appreciable impact 显着影响
:MeshzWK appreciable increase 可观增长
u$ [R>l9 appreciation 增值；升值
ALvj)I`Al appreciation against other currencies 相对其他货币升值
d]1%/$v^ appreciation of the exchange value of Hong Kong dollar 港元汇值上升
2{;&c appreciation tax 增值税
J$6h% Eyo appropriation 拨款；拨用；拨付
[M>Md-pj appropriation account 拨款帐目
:*bv(~FW Appropriation Bill 拨款法案
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D i`; appropriation-in-aid system 补助拨款办法
7'u<)V approved assets 核准资产
d v=y,q@W approved basket stock 认可一篮子证券
%pj 6[x`@ approved budget 核准预算
R rrW0<Ed approved charitable donation 认可慈善捐款
r@N 0%JZZ approved charitable institution 认可慈善机构
j
!^Tw.Ty approved currency 核准货币；认可货币
{H nc m approved estimates 核准预算
-c-af%xD approved estimates of expenditure 核准开支预算
. K`OEdr< approved overseas insurer 核准海外保险人
wKF # 8Y approved overseas trust company 核准海外信托公司
[-o`^; approved pooled investment fund 核准汇集投资基金
Gr9/@U + approved provident fund scheme 认可公积金计划
vSty.:bY\p approved provision 核准拨款
s2f9 5<B approved redeemable share 核准可赎回股份
J)1:jieQ approved regional stock 认可地区性证券
~^d. zIN! approved retirement scheme 认可退休金计划
UjibQl 3:m approved subordinated loan 核准附属贷款
<;O=h;
~| arbitrage 套戥；套汇；套利
]=\Mf< arbitrageur 套戥者；套汇者
m |q?gX9R arbitrary amount 临时款项
+. /c=o/v arrangement 措施；安排；协定
n8<o*f&&9> arrears 欠款
dFY]~_P472 arrears of pay 欠付薪酬
3T UW+#[Gu arrears of revenue 逾期未收税款；逾期未收的帐项
i`[5%6\"& articles of association 组织章程；组织细则；组织章程细则
[MSLVTR Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
9 $,x^Qx ascertainment of profit 确定利润
$r`K4g "Asia Clear" “亚洲结算系统”
h( }$-' g Asia Commercial Bank Ltd. 亚洲商业银行有限公司
dWHl<BUm Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
v|5:;, I Asian Development Fund [ADF] 亚洲发展基金
is=sV:j: Asian dollar bond 亚洲美元债券
+mRFHZG Asian dollar market 亚洲美元市场
/H#- \r&r Asian dollar rate 亚洲美元利率
?^Sk1 7G Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
WrK!]17or Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
rZRcy9$y> asked price 沽盘；喊价；索价；卖方报价
eXJt9olI assessable income 应评税入息
>! +. M9 assessable loss 应评税亏损
x lPUu m-o assessable profit 应评税利润
TDI8L\rr assessable value 应评税值
!sda6?& assessed profit 估定利润
}e 3M5LI1L assessed value 经评估价值
.C^ 1.) assessment 评税；评定；估价；评税单
&`>[4D* assessment number 评税编号；估价编号
kPwgayz assessment of additional tax 补加税评税
7#n<d879e% assessment of performance 业绩评估；实绩评价
oI=7 X*B9 Assessor 评税主任
<S~_|Y*v asset price bubbles 资产价格泡沫
IOA"O9; asset-backed securities 具资产保证的证券
p.KX[I assets accretion 资产增值
9hAS#|vK assets and liabilities 资产与负债
mv@cGdxu assets betterment statement 资产递增表；资产改进表
KT n,}7vZ assets lending 实物放款；有抵押贷款
8
v NgePn assets of the company passing on the death 死者去世时转移的公司资产
gfQ& U@N assets pledged as security for liabilities 用作负债抵押的资产
*8}Y0V\s assets portfolio 资产投资组合
=4GJYhj assets price 资产价格
(]wi^dE assets quality 资产质素
}.Eq_wP< assets realization 资产变现
3L/qU^` assets refinancing arrangement 资产再集资安排
=a rk?<E assets securitization 资产证券化
%M8Egr 2|0 assets situated outside Hong Kong 在香港以外地方的资产
a%*l]S0z" assets stripping 削减资产；拆卖资产
~ILig}I assets value 资产值
;9r
Z{'i+| assignee 承让人
AH`n assignment 转让；转让书；转让契
@rs(`4QEh assignment of interest 权益转让
R"(rL5j assignment of letters patent and trade mark 专利证书及商标转让
v-6" *EP assignment of property 物业转让；物业转让书
Y wGc[9=n assignment right 转让权
r\]yq -_ assignor 转让人
';` fMcN associate 有联系的人；有关连人士；相联者；合伙人；联系人
Ke-Q>sm2Q Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
M0!;{1 associate member 附属会员
+3.Ik,Z}zq associated body corporate 相联法人团体
N[ 4v6GS associated company 相联公司；联属公司
\~xI#S @ associated corporation 相联法团
kg[u@LgvoN Association of Chartered Certified Accountants [ACCA] [United Kingdom]
Ke[doQ# c 公认会计师公会〔英国〕
.(o]d{ '-} Association of Futures Exchange Brokers 香港期货经纪协会
Li ,B, Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
kTQ:k
}%B association of underwriters 承保人组织
4X7y}F.J assumption of control 接管
& {QB}r assurance 担保；保险；转易；转易书
@k~?h=o\b assurance of interest 权益的转易
ToNi<~ at 19XX price 按一九ＸＸ年价格计算
8?] : > at a discount 按赔价计算；按贴水价格计算；打折扣
'$Jt }O at a premium 按溢价计算；按升水价格计算
eydV WVN at call 通知付款；按通知
l n.kEhQ3B at constant market price 按固定市价计算
$mm =$. at constant price 按固定价格计算
r` u}n at cost 按成本计算
rUfW 0 at current market price 按当时市价计算；按现时市价计算
3{_A zL at current price 按当时价格计算；按现时价格计算
3W yK!@{ at factor cost 按要素成本计算；按生产要素成本计算
j&E4|g ( at money-of-the-day price 按付款当日价格计算
tb,.f3; at or better 按指定或较佳价位〔买卖指令〕
$w%oLI@kl at par 按面值计算；平价
/^96 | at sight 见票即付
!8 &,GT at the close 按收市盘
a ?' 3 at the opening 按开市盘
;ak3 @Uee attestation 见证；见证条款
3ojK2F( 1D at-the-money option 平价期权
1wUZ0r1' attorney 受权人；受托代表人
Cw?AP 6f% attornment 新拥有人承认书
xrx{8pf attributable profit 可归属利润
1!/+~J[# attributable share value 可归属股份价值
KsY T3 Auckland Stock Exchange 奥克兰证券交易所
A/ N*Nc auction 拍卖
zO{$kT \r& auctioneer 拍卖商
)6)|PzMQ' audit 审计；核数
j)\&#g0 u6 Audit Commission 审计署
(ohkM`83k Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
THH rGvb 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〕
3(P^PP8 audit review 帐目审查
475y X-A Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
N>`+{ audited account 审计帐目；经审计的帐目
"M6a_rZ2W audited annual account 经审计的周年帐目
#1Mk9sxo audited balance sheet 经审计的资产负债表
EZ #UdK_ auditor 核数师；核数主任；审计师
Y0BvN `E auditor's certificate 核数师证明书；审计师证明书
hM
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auditor's report 核数师报告；审计师报告
:b>Z|7g ? Aussie bond 澳元债券
K-wjQ|*1 austerity budget 紧缩预算
1=#r$H Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
.G+}Kn9! Australia All Ordinaries Index 澳洲所有普通股票指数
~l!(I-'?g Australian Dollar [AUD] 澳元
o^RdVSkU; Australian Options Market 澳大利亚期权市场
<m Hptgd, Australian Securities Commission 澳洲证券事务监察委员会
L1BpkB Australian Society of Certified Practising Accountants 澳洲执业会计师公会
]6OrL
TmP Australian Stock Exchange 澳大利亚证券交易所
h7Jo _L7 Austrian Schilling [ATS] 奥地利先令
gT @Y G; authentication 认证；鉴证
IcL3.(!]l authority to purchase 委托购买证；委购书
Wy#`*h, authorization 认可；核准；授权；授权书
AX**q$ 'R authorization by direction 指示授权
Z{#^lhHx authorization by instruction 指令授权
vVyO} Q` authorization by warrant 令状授权
q" wi.&| authorization of unit trust 单位信托的认可
[2w3c4K authorized agent 指定代理人
y- k?_$ M authorized capital 法定资本
L:Y sAv authorized clerk 出市员
1 hZM) ) authorized dealer 认可交易商
y:4Sw#M%( authorized financial institution 认可财务机构
;0E"4(S.q1 authorized fund 认可基金
j-gLX authorized fund house 获授权的基金公司；认可基金公司
;TSnIC)c authorized institution 认可机构
CkoPno authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
6uDA{[OH authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
f<SSg* A; authorized insurer 获授权保险人；获认可承保人
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cR-|GuZ authorized investment 特准投资项目
X1<)B]y authorized person 获授权人
Y'f I4 authorized representative 获授权代表
'G(N,vu[@ authorized share capital 法定股本
oE#HI2X automated quotation system 自动报价系统
P},S[GaZ Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
z+" :,# 自动交易系统〔香港期货交易所有限公司〕
}# !o^B8 automatic adjustment mechanism 自动调整机制
v ;MI*!E automatic adjustment system 自动调整系统
_zh}%#6L Automatic Clearing House 自动票据交换所
'lC"wP&$ automatic exchange rates accumulation system 自动化汇率累集系统
'5ky< Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
XyS#6D automatic teller machine [ATM] 自动柜员机
u4VQx,, autopay 自动转帐
]&/jvA=\l, available assets 可用资产
ibzYY"D: available fiscal reserve 现存财政储备
rShi"Yw available profit 可用利润
*(?YgV Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
C *Ws6s>+z average 平均；平均数；海损
BT>*xZLpS average basic salary 平均基本薪金
Aog 3d\1$ average consumer expenditure 平均消费开支；一般消费开支
8e>;E average cost 平均成本
8g>jz
8 average cost of land production 增辟土地平均成本
W<!q >8Xn? average daily turnover 平均每日成交额
BCUw"R# average daily wage rate 平均每日工资率
H'gPGOd average expenditure pattern 平均开支模式
lG# &Pv>- average growth rate 平均增长率
K'?ab 0 average net fixed assets 固定资产平均净值
bG ^eP :r average of relatives 相对价格平均数
Jr17pu(t average price 平均价格
4n3QW%# average propensity to consume 平均消费倾向；一般消费倾向
2IjqT L average propensity to save 平均储蓄倾向；一般储蓄倾向
YD@V2 g K average rate 平均率
tB(Q -c average revenue 平均收入；平均收益
!c6 lP'U average stock 平均库存；平均存货
1< \cMY6 average yearly rent 平均年租
p00\C avoidance of double taxation 避免双重课税
Rp`}"x9 avoidance of tax 避税
