A:
+c+i~5B4 A share Ａ股；甲类股份
;^yR,32F abatement of tax 减税；减扣免税额
lxVA:tz0 ABN AMRO Bank N.V. 荷兰银行
APR"%(xD# above-the-line expenditure 线上项目支出；经常预算支出
hv4om+ above-the-line receipt 线上项目收入；经常预算收入
8l< 4O goK ABSA Asia Limited 南非联合亚洲有限公司
4nvi7 absolute change 绝对数值变更
%]U' absolute expenditure 实际开支
8Pgw_ 21N1 absolute guideline figure 绝对准则数字
} ={T Vs^ absolute interest 绝对权益
Pjvzefp absolute order of discharge 绝对破产解除令
!=/wpsH absolute profit margin 绝对利润幅度
;kE|Vx absolute value 实值；绝对值
Of@ LEEh6 absolutely vested interest 绝对既得权益
\x( ILk|'c absorbed cost 已吸收成本；已分摊成本
[v%j? absorption 吸收；分摊；合并
p$S\l] , absorption rate 吸收率；摊配率；分摊率
f[wA ]& ACB Finance Limited 亚洲商业财务有限公司
&xg KHbg acceptable form of reciprocity 合理的互惠条件
JA <Hm.V# acceptable rate 适当利率；适当汇率
8*$HS.Db' acceptance agreement 承兑协议
gL/D | = acceptance for honour 参加承兑
v-utDQT3 acceptor 承兑人；接受人；受票人
D# Gf.c acceptor for honour 参加承兑人
iCZuE:I1K, accident insurance 意外保险
"kdmqvTHK0 Accident Insurance Association of Hong Kong 香港意外保险公会
O5v)}4 accident insurance scheme 意外保险计划
' 5F3,/r accident year basis 意外年度基准
KFuP gp accommodation 通融；贷款
O3*}L2 j@ accommodation bill 通融票据；空头票据
vAV{HBQ* accommodation party 汇票代发人
9$~a&lXO5 account balance 帐户余额；帐户结余
C2a2K={ account book 帐簿
Fk4 T>8q2; account collected in advance 预收款项
WL#E%6p[ account current book 往来帐簿
g##yR/L account of after-acquired property 事后取得的财产报告
QT<\E`v account of defaulter 拖欠帐目
f6$ $e+ account payable 应付帐款
exP:lO_0n account payee only [A/C payee only] 只可转帐；存入收款人帐户
4S 7#B account receivable 应收帐款
S
A\_U::T account receivable report 应收帐款报表
azCod1aL{ account statement 结单；帐单；会计财务报表
WBd$#V3 account title 帐户名称；会计科目
uH.1'bR?a accountant's report 会计师报告
?LAiSg=eq Accountant's Report Rules 会计师报告规则
eE0'3?q( accounting and auditing procedure 会计与审计程序；会计与核数程序
.Xm?tC< Accounting Arrangements 《会计安排》
K'@lXA : accounting basis 会计基础
hN"cXz"/ accounting by Official Receiver 破产管理署署长呈交的帐目
3!*qB-d Accounting Circular 《会计通告》
L8{4>, accounting class 会计类别
.Xcf *$.;s accounting date 记帐日期；会计结算日期
FP C ^-mD accounting for money 款项核算
4))5l9kc. Accounting Officer 会计主任
*U}cj A:ZN accounting period 会计报告期；会计期
QNcbl8@ accounting policy 会计政策；会计方针
`z!6zo2d accounting practice 会计惯例
tso\bxiU accounting principle 会计准则
t3VZjO accounting record 会计记录
tupAU$h?! accounting report 会计报告
C&/_mm5 Accounting Services Branch [Treasury] 会计事务部〔库务署〕
AK_,$'f Accounting Society of China 中国会计学会
K @h9 4Ni6 accounting statement 会计报表
.`TDpi9OB accounting system 会计制度；会计系统
esk~\ !d accounting transaction 会计事项；帐务交易
y BYZ? gc accounting treatment 会计处理
PHh4ZFl]_I accounting year 会计年度
bQ `|G(g-d accretion 增值；添加
o+% ($p accrual 应计项目；应累算数目
tVr^1 Y accrual basis 应计制；权责发生制
\jCN ]A< accrual basis accounting 应计制会计；权责发生制会计
JE=3V^k accrue 应累算；应计
F5s`AjU accrued benefit 应累算利益
q}r{%ypf accrued charges 应计费用
3;<Vv*a"Dm accrued cumulative preference share dividend 应累算的累积优先股股息
#!> QXiyR accrued expenses 应累算费用
?#obNQ"u] accrued interest payable 应付利息；应计未付利息
OBEHUJ5 accrued interest receivable 应收利息；应计未收利息
o
@(.4+2m accrued right 累算权益
m.b}A'GT accruing profit 应累算的利润
szw|`S>o accumulated fiscal reserve 累积财政储备
ph~ d%/^jI accumulated profit 累积利润；滚存溢利
3DX@ggE2 accumulated reserve 累积储备
oHR@*2b accumulation of surplus income 累积收益盈余
#DkdFy
%` acquired assets 既得资产
LKsK!X acquisition 收购；购置；取得
mrGfu:r acquisition cost 购置成本
=>Q$S acquisition expenses 购置费用
h {/lW#[ acquisition of 100% interest 收购全部股权
mFx \[S acquisition of control 取得控制权
R\Of , acquisition of fixed assets 购置固定资产
r-'CB acquisition of shell “买壳”
Y$<p_X, acquisition price 收购价
QnH;+k
ln act of God 天灾
pzFM# acting partner 执事合伙人
o56UlN active market 买卖活跃的市场；交投畅旺的市场；旺市
iu.$P-s active partner 积极参与的合伙人
Z k<Y+! active trading 交投活跃
8k9q@FSln actual circulation 实际流通
k* e $_ actual cost 实际成本
]uZaj?%J< actual expenditure 实际开支；实际支出
Dk#4 ^`qp1 actual income 实际入息；实际收入；实际收益
pdq5EUdS actual market 现货市场
m;oCi }fL actual price 现货价；实际价格
|r L#HG actual profit 实际利润
ohlCuH 3 actual quotation 实盘；实际价位；实际报价
xDO1gnH% actual year basis 按实际年度计算
Z1N=tL actuals 实货
& oj$h actuarial investigation 精算调查
kj]m@mS[ actuarial principle 精算原则
du>d ? actuarial report 精算师报告
f|NWn`#bY Actuarial Society of Hong Kong 香港精算学会
tBt mqxx actuarial valuation 精算师估值
_`d=0l*8 actuary 精算师
D`hg+64} ad referendum agreement 暂定协议；有待覆核的协定
8\BYm|%aa ad valorem duty 从价税；按值征税
^CfWLL&
c ad valorem duty system 从价税制
#'fQx`LV ad valorem fee 从价费
:P?zy| aBi ad valorem tariff 从价关税
V[^ +lR additional allowance 额外免税额
Rwe!xY^d8 additional amount for unexpired risk 未过期风险的额外款额
w@i;<LY. additional assessable profit 补加应评税利润
W;^6 =(&xn additional assessment 补加评税
#%{x*y:Ms additional commitment 额外承担
.gs:.X)TG9 additional commitment vote 额外承担拨款
R&@NFin additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
8! |LJI additional dependent parent allowance 供养父母额外免税额
LLU]KZhtY| additional provision 额外拨款
z *~rd2 additional stamp duty 附加印花税
HbMD5( additional tax 补加税罚款；补加税款
<Url&Z Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
7$A=|/'nSA adjudged bankrupt 被裁定破产
*f
k3IvAXu adjudicated bankrupt 裁定破产人
5fuYva
>Ik adjudication fee 裁定费；评定印花税额手续费；评估契据费
V1
{'d[E* adjudication of bankruptcy 裁定破产；宣告破产
3dB{DuQ adjudication of insolvency 裁定无力偿还债务
-o B` v' adjusted actual 经调整的实数；调整后的实数
a(IZ2Zmr adjusted current assets 经调整的流动资产；调整后的流动资产
wak`Jte=}m adjusted figure 经调整的数字；调整后的数额
q?=_{oH9 adjusted liabilities 经调整的负债；调整后的负债
E-L>.tD adjusted loss 经调整的亏损；调整后的亏损
KF}_|~~T adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
?, oE_H adjusted profit 经调整的利润；调整后的利润
Y=(%t:#_ adjusted surplus 经调整的盈余额；调整后的盈余额
(5efNugc adjusted value 经调整的价值；调整后的价值
(AswV7aGe adjustment 调整；修订；理算〔保险〕
ZeE(gtM adjustment centre 调剂中心
~=/.ZUQNX adjustment lag 调整过程的时间差距；调整时差
!I+F8p adjustment mechanism 调整机制
]>oI3& 6s adjustment of loss 亏损调整
v]) R6-T- adjustment process 调整过程；调整程序
JVq`v#8 adjustment range 调整幅度
!HSX:qAP$ administered exchange rate 受管制汇率
PmlQW!gfBi Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
4R28S]Gb administration expenses 行政费用
B/gI~e0 administration fee 手续费；行政费
:r+F95e administration in bankruptcy 破产管理
a8cX {6 administration order 遗产管理令
C sx
EN4 administrator 管理人；遗产管理人
)vy_m_f& administrator of the estate 遗产管理人
sZ%wQqy~k admission of debt 债项承认书
{ PS|q? admission of proof 接纳债权证明
%+ur41 HM advance 放贷款项；垫付款项；预支款项；预付款项
f@H>by
N advance account 暂支帐目；预付款帐户
} ZkGH}K_} advance compensation 预付补偿金
[5wU0~>' advance from shareholder 股东垫款
/[=U$=uH advance pending reimbursement 预支以待日后付还
0khAi|PY advanced economy 先进经济体系
drd5o Z advancement 预付；预付财产
uYMH5Om+i advances warrant 垫款令
8c' 5P advancing 贷出
)( W%Hmi adverse balance 逆差
an,JV0 adverse exchange 逆汇
+{[E Ow advertisement addressed to shareholders 在报章刊登的致股东通告
~ 't+X advice for collection 托收通知书
c'uDK> advice of drawing 提款通知书；汇票通知书
R7ExMJw advice of payment 付款通知
VNHt ]Ewj Advisory Committee [Securities and Futures Commission]
g] m}@b6(h 谘询委员会〔证券及期货事务监察委员会〕
Mk| *=#e; Advisory Committee on Diversification 经济多元化谘询委员会
yCZ[z
A affidavit 誓章；遗产申报誓章
]6;oS-4gu? affidavit of no receipt 述明无收款的誓章
]Ag{#GJ5D affiliate 联号；联营公司；附属公司
(tz fyZ M affiliated company 附属公司；联号；联营公司
xG|n7w* affirmation [estate duty] 非宗教式宣誓〔遗产税〕
^k4 n affordability 负担能力
O+PRP"$g" African Development Bank [AfDB] 非洲开发银行
&D#B"XI after-acquired property 事后取得的财产
yYPFk after-hours dealing 市后交易
g{^(EZ, after-tax profit 税后盈利；税后利润；税后溢利
*(j -jbA agency agreement 代理协议
"J*L R agency expenses 代理机构的开支
7YQ689"J6B agency fee 代理费
b_GAK Agency Law 《代理法》
'[Z.\ agent 代理人；承销人
Rq,Fp/ agent of company 公司代理人
dZ"d`M>o6 agent's fee 代理人费；经纪费
DP=\FG"}x aggregate 总计；总数；总体数字
$*vj7V_ aggregate amount 总款额；总额
* vP:+] aggregate assets and liabilities 总体资产与负债
0&2eiMKG?n aggregate at constant price 按固定价格计算的总体数字
0w ;#4X:m aggregate demand 总需求
w02t9vz aggregate gross position 总持仓量
_0!<iN L aggregate limit 总限额
v lx\hJ<I aggregate of salaries tax 合计薪俸税
d1hXzJs aggregate performance 总体表现；总体业绩
#b+>O+v x8 aggregate supply 总体供应
&d i=alvv1 aggregate surplus 总盈余
"-A@d&5. aggregate total 整体总额
`!7QegJa" aggregate value 总值；合计价值
oxJ#NG D aggregated basis 合计基准
U_1N*XK6$ aggregated net chargeable income 合计应课税入息实额
02mu%|" aggregation 合并计算；合计；总和
MB3
N3,yL aggregation of incomes of husband and wife 夫妇入息合并计算
C.Re*;EI, aggregation of property 财产的总和
a 8.Xy])! agio 差价；贴水
D}L 4uz? 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》
\!!1 o+#1j Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
0;:AT|U/d 《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》
2hF j+Ay Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
/V
f L( 《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》
}W$}blbp Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
[eZ'h8 《香港政府和大韩民国政府关于相互促进和保护投资协定》
q\T}jF\t agreement for a settlement 授产协议
, \R,O agreement for assignment 转让协议
$Y<(~E$FX agreement for sale 售卖协议；买卖协议
T(iL#2^ agreement for sale and purchase 买卖协议
axLO: Q, agreement for the payment of interest 支付利息协议
avEsX_ . agreement for the repayment of money 还款协议
!)h?2#V8; agreement of reinsurance 再保险协议
=qF DrDt Agricultural Bank of China 中国农业银行
Wm>AR? b air passenger departure tax 飞机乘客离境税
*[0)]|r Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
Zm#qW2a]P airport tax 机场税
Y"'k $jS- alcohol duty 酒精税
VDC"tSQ alienation 让与；让渡；转让
'QxPQ cU alimony 生活费；赡养费
5HMDug;
All Ordinaries Index [AOI] 所有普通股指数
jW0aIS2O all risks 全险；综合险
Nj|~3
*KO All Sales Record for Stock Market 《股票市场成交报告》
z+F:_ Allied Capital Resources Limited 新联财务有限公司
O:Ob{k all-items index [Consumer Price Index] 总指数〔消费物价指数〕
bZi;jl allocation letter 拨款信件
`)_11yw Z allocation of fund 分配款项；预留款项
iYl$25k/1 allocation of profit 利润分配；溢利分配
GN
?1dwI allocation warrant 拨款令
qwDoYy yu allotment 分配；配股
]WZi + allotment notice 股份配售通知；配股通知
dX ;G [\ allotment of shares 股份分配
Jej-b<HmQ allowable 可获宽免；免税的
q<!Kt I4 allowable business loss 可扣除的营业亏损
2-.%WhE / allowable expenses 可扣税的支出
}*3#*y " allowance 免税额；津贴；备抵；准备金
a#i%7mfn allowance for debts 债项的免税额
"U%jG`q allowance for depreciation by wear and tear 耗损折旧免税额
0q:g
Dc6z allowance for funeral expenses 殡殓费的免税额
>W?7a:#, allowance for inflation 为通货膨胀而预留的款项；通胀准备金
9Qh k~^ngg allowance for repairs and outgoings 修葺及支出方面的免税额
a@U0s+V&a0 allowance to debtor 给债务人的津贴
v}-j ls alteration of capital 资本更改
{GM8}M~D& alternate trustee 候补受托人
SWM6+i
p amalgamation 合并
+Y|HO[ ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
*r]Mn~3 ambit of charges 征税范围；收费范围
Ax"I$6 n> amended valuation 经修订的估值
XqK\'8]\Mw American Commodities Exchange 美国商品交易所
t4CI +fq y American Express Bank Limited 美国运通银行
PbN"+ q M American Stock Exchange 美国证券交易所
7z4u?>pne* amortization 摊销
6N]V.;0_5 amount due from banks 存放银行同业的款项
1[r; amount due from banks abroad 存放海外银行同业的款项
x:WxEw>R amount due from holding companies 控股公司欠款
+jpC%o}C amount due from local banks 存放本港银行同业的款项
1 q(o3% amount due to banks 银行同业的存款
y6 !Zt}m amount due to banks abroad 海外银行同业的存款
txW<r8 amount due to holding companies 控股公司存款
"J (.dg]" amount due to local banks 本港银行同业的存款
*) ?Fo amount due to outport banks 外埠银行同业的存款
0A>Fl* amount for note issue 发行纸币的款额
7+^4v (s amount of bond 担保契据的款额
b1`(f"&l amount of consideration 代价款额
<6)
w amount of contribution 供款数额
' hw_ew amount of indebtedness 负债款额
l#G }j^Q amount of principal of the loan 贷款本金额
60St99@O amount of rates chargeable 应征差饷数额
Ro oem dCM amount of share capital 股本额
kVu-,O U amount of sums assured 承保款额
Z`lCS
o; amount of variation 变动幅度
*^5. .0du amount of vote 拨款数额
%Jc>joU amount payable 应付款额
x#s=eeP1 amount receivable 应收款额
VIjsz4 2 C Amsterdam Stock Exchange 阿姆斯特丹证券交易所
|xQq+e}l< analysis 分析
M`kR2NCi ancillary risk 附属风险
, "! P{c annual account 周年帐目；周年帐目报表；年度决算；年结
Q&Ox\*sMK annual accounting date 年结日期
*|DIG{ annual allowance 每年免税额；年积金；年度津贴；年津
:g[G&Ds8 annual balance 年度余额
zOnQ656 annual disposable income 每年可动用收入
!^*I?9P annual estimates 周年预算
DG
$._ annual fee 年费
ET7(n0*P}] annual general meeting 周年大会
,Cckp! 6 annual growth rate 年增率；每年增长率
wf8GH}2A annual long-term supplement 长期个案每年补助金
P"WnU'+ annual pensionable emolument 可供计算退休金的年薪
]
x_WO_ annual report 年报
Aa;s.:? Annual Report on the Consumer Price Index 《消费物价指数年报》
d.3O1TXK annual return 周年报表；周年申报表；每年报税表格
'ehJr/0&g Annual Return Rules 《周年报表规则》
,3{z_Rax- annual review of consumer prices 每年消费物价回顾
n/3gx4.g annual roll-forward basis 逐年延展方式
*R6n +d annual salary 年薪
#j{!&4M annual statement 年度报表；年度决算表
L('G1J} 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
d#9"_{P annuitant 年金受益人
F+@E6I'g annuity 年金
a+CHrnU\; annuity contract 年金合约
6T_Mk0Sf+ annuity on human life 人寿年金
buhn ~ c antecedent debt 先前的债项
F" -w ante-dated cheque 倒填日期支票
$LF anticipated expenditure 预期开支
3e g<) anticipated net profit 预期纯利
$I7/FZP anticipated revenue 预期收入
3 T3p[q4 anti-inflation measure 反通货膨胀措施
{&Fh $H! anti-inflationary stance 反通货膨胀立场
wZECG-jr/ apparent deficit 表面赤字
S)0bu(a`Z, apparent financial solvency 表面偿债能力
Z Tx~+'( apparent partner 表面合伙人
Y@S?0 application for personal assessment 个人入息课税申请书
/WVnyz0 application of fund 资金应用
<(Wa8PY2( application to release as liquidator and to destruct the books of accounts and documents
<M1XG7_I 申请免除清盘人职务及毁灭帐簿与文件
g& *pk5V> appointed actuary 委任精算师
xwj%X%2 appointed auditor 委任核数师；委任审计师
dsP1Zq appointed trustee 委任的受托人
!(hP {k ^g appointer 委任人
|Aw(v6 apportioned pro rata 按比例分摊
,Jf)A/_ apportionment 分配；分摊
d/G P. d Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
x hFQ jV?V apportionment formula 分摊方程式
*My? l75 apportionment of estate duty 遗产税的分摊
]8q5k5~ appraisal 估价；评估
b-{\manH appreciable growth 可观增长
jG0{>P#+ appreciable impact 显着影响
+_?;%PKkuF appreciable increase 可观增长
b+NF: -fO appreciation 增值；升值
b\ %=mN appreciation against other currencies 相对其他货币升值
OH28H),} appreciation of the exchange value of Hong Kong dollar 港元汇值上升
7"r7F#D=G appreciation tax 增值税
- P 5VE0 appropriation 拨款；拨用；拨付
S #X$QD appropriation account 拨款帐目
'r%`(Z{~ Appropriation Bill 拨款法案
daaEN( appropriation-in-aid system 补助拨款办法
QY 2!.a^q approved assets 核准资产
NBR6$n approved basket stock 认可一篮子证券
7 ; C9V` approved budget 核准预算
\>j._# t$h approved charitable donation 认可慈善捐款
TD-d5P^Kek approved charitable institution 认可慈善机构
!b*lL#s,Y approved currency 核准货币；认可货币
Oah}7!a) approved estimates 核准预算
S zOB{ approved estimates of expenditure 核准开支预算
:rb<mg[ approved overseas insurer 核准海外保险人
A>$VkGo approved overseas trust company 核准海外信托公司
i _ 4FxC4 approved pooled investment fund 核准汇集投资基金
r6Z&i^cMe approved provident fund scheme 认可公积金计划
}(-R`.e; approved provision 核准拨款
^\cB&<h approved redeemable share 核准可赎回股份
r +;C}[E approved regional stock 认可地区性证券
jz|zq\Eek approved retirement scheme 认可退休金计划
\qAMs^1- approved subordinated loan 核准附属贷款
} VE[ W arbitrage 套戥；套汇；套利
"JSg/optc arbitrageur 套戥者；套汇者
7g5sJj arbitrary amount 临时款项
+V&b<y;?> arrangement 措施；安排；协定
+|Q8P?YD_ arrears 欠款
/40Z-'Bl=( arrears of pay 欠付薪酬
W;,.OoDc> arrears of revenue 逾期未收税款；逾期未收的帐项
pN&D pz^ articles of association 组织章程；组织细则；组织章程细则
g!7/iKj: Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
DT(A ~U<y ascertainment of profit 确定利润
v|jBRK U99 "Asia Clear" “亚洲结算系统”
E`>-+~ZUsk Asia Commercial Bank Ltd. 亚洲商业银行有限公司
{so"xoA ^c Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
K/G|MT)
Asian Development Fund [ADF] 亚洲发展基金
/yIkHb^c Asian dollar bond 亚洲美元债券
/Z>#lMg\. Asian dollar market 亚洲美元市场
$qy% Q] Asian dollar rate 亚洲美元利率
' R~x.NM Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
'@HW p 8+ Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
d> Y9g asked price 沽盘；喊价；索价；卖方报价
au5 74tj assessable income 应评税入息
:n>m"> 4 assessable loss 应评税亏损
XN]kNJX assessable profit 应评税利润
:SSe0ZZ_6b assessable value 应评税值
J']1 ^"_' assessed profit 估定利润
&oYX093di assessed value 经评估价值
p0uQ>[NV0 assessment 评税；评定；估价；评税单
0<Px 2/ assessment number 评税编号；估价编号
@g""*T1:$ assessment of additional tax 补加税评税
v%V$@MF assessment of performance 业绩评估；实绩评价
^o|igyS9 Assessor 评税主任
/bVU^v o asset price bubbles 资产价格泡沫
TH)g W asset-backed securities 具资产保证的证券
G F,/<R # assets accretion 资产增值
G[6V=G assets and liabilities 资产与负债
?`,UW; Br6 assets betterment statement 资产递增表；资产改进表
i O3@ 2J assets lending 实物放款；有抵押贷款
6ndt1W
z assets of the company passing on the death 死者去世时转移的公司资产
j$zw(EkN assets pledged as security for liabilities 用作负债抵押的资产
,jbj-b( assets portfolio 资产投资组合
eqs. zL assets price 资产价格
9<P1?Q assets quality 资产质素
<<v,9*h assets realization 资产变现
vgHMVzxj assets refinancing arrangement 资产再集资安排
+WK!}xZR assets securitization 资产证券化
NXDdU^w7B assets situated outside Hong Kong 在香港以外地方的资产
E@R7b(:* assets stripping 削减资产；拆卖资产
HlPf assets value 资产值
N(]6pG= assignee 承让人
'wLQ9o%=p| assignment 转让；转让书；转让契
^ {-J Y assignment of interest 权益转让
+QuaQ% lA assignment of letters patent and trade mark 专利证书及商标转让
P$ Xi g assignment of property 物业转让；物业转让书
k%/Z.4vQG assignment right 转让权
,#UaWq@7 assignor 转让人
Tw`^ associate 有联系的人；有关连人士；相联者；合伙人；联系人
[s t4FaQ36 Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
(m=-oQ&Ro associate member 附属会员
}!(cm;XA" associated body corporate 相联法人团体
5X nA.?F^ associated company 相联公司；联属公司
RXb+"/ associated corporation 相联法团
%IW=[D6Tg Association of Chartered Certified Accountants [ACCA] [United Kingdom]
Bh"o{-$p8` 公认会计师公会〔英国〕
,F.\ z^\{ Association of Futures Exchange Brokers 香港期货经纪协会
$=TFTSO Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
)O"5dF1l association of underwriters 承保人组织
^4O1:_|G assumption of control 接管
4At%{E assurance 担保；保险；转易；转易书
fZ ]Y assurance of interest 权益的转易
V3xC"maA@ at 19XX price 按一九ＸＸ年价格计算
d5\w'@Di at a discount 按赔价计算；按贴水价格计算；打折扣
c@~\ FUr at a premium 按溢价计算；按升水价格计算
65\'(99y U at call 通知付款；按通知
*rK}Ai at constant market price 按固定市价计算
w 8 kp6_i' at constant price 按固定价格计算
V W I{ wC at cost 按成本计算
=\ iV=1iB at current market price 按当时市价计算；按现时市价计算
bB- >\ at current price 按当时价格计算；按现时价格计算
TV#pUQ3K at factor cost 按要素成本计算；按生产要素成本计算
g03I<<|@ at money-of-the-day price 按付款当日价格计算
F# y5T3(P at or better 按指定或较佳价位〔买卖指令〕
hoD (G X at par 按面值计算；平价
ZTVX5"#Q at sight 见票即付
4W*52*'F, at the close 按收市盘
8{ 8J(~ at the opening 按开市盘
0j7W\'!t attestation 见证；见证条款
~M3`mO+ ^U at-the-money option 平价期权
#O/ihRoaO attorney 受权人；受托代表人
s}uOht}
o attornment 新拥有人承认书
/d&zE |! attributable profit 可归属利润
HO/Ij attributable share value 可归属股份价值
|gA~E>IqF Auckland Stock Exchange 奥克兰证券交易所
kTT!gZP$ auction 拍卖
/G9wW+1 auctioneer 拍卖商
S2 kFdx*Zf audit 审计；核数
6FiI\ Audit Commission 审计署
!0CC &8C`
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
HbX>::J8 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〕
^J< I
Ia4 audit review 帐目审查
WOrz7x Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
)AEJ` xC audited account 审计帐目；经审计的帐目
G ?jKm_`L audited annual account 经审计的周年帐目
PF2PMEBx! audited balance sheet 经审计的资产负债表
*R m>bLI auditor 核数师；核数主任；审计师
3E$M{l auditor's certificate 核数师证明书；审计师证明书
%(MaH auditor's report 核数师报告；审计师报告
6.ASLH3# Aussie bond 澳元债券
casva; austerity budget 紧缩预算
P B_ +:S^8 Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
z8G1[ElY Australia All Ordinaries Index 澳洲所有普通股票指数
NGOc:>}k> Australian Dollar [AUD] 澳元
o|* ao2a Australian Options Market 澳大利亚期权市场
l<>syHCH;L Australian Securities Commission 澳洲证券事务监察委员会
[`BMi- WQ Australian Society of Certified Practising Accountants 澳洲执业会计师公会
+ )h *) Australian Stock Exchange 澳大利亚证券交易所
__fa,kK {? Austrian Schilling [ATS] 奥地利先令
)q 8 w+'z authentication 认证；鉴证
J cL 4q\g authority to purchase 委托购买证；委购书
:3pJGMv( authorization 认可；核准；授权；授权书
5 >S #ew authorization by direction 指示授权
=&;orP authorization by instruction 指令授权
] B/Gz authorization by warrant 令状授权
s!X@ l authorization of unit trust 单位信托的认可
0?8O 9i authorized agent 指定代理人
<^c?M[ j authorized capital 法定资本
y [:\kI authorized clerk 出市员
XZD9vFj1Z authorized dealer 认可交易商
b
R> G%*a authorized financial institution 认可财务机构
"SJp9s 3 authorized fund 认可基金
[KR|m,QWp authorized fund house 获授权的基金公司；认可基金公司
FNL[6. !PV authorized institution 认可机构
?{[ IS k) authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
M{cF14cQ authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
k&wCa<Rs~R authorized insurer 获授权保险人；获认可承保人
l2 vIKc authorized investment 特准投资项目
}^U7NZn<" authorized person 获授权人
@iwVU]j authorized representative 获授权代表
YRa{6*M authorized share capital 法定股本
g X75zso automated quotation system 自动报价系统
H X%l L }E Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
F7P?*!dx 自动交易系统〔香港期货交易所有限公司〕
K X D&FDkF automatic adjustment mechanism 自动调整机制
M3P\1 automatic adjustment system 自动调整系统
yB0xa% Automatic Clearing House 自动票据交换所
`2-6Qv automatic exchange rates accumulation system 自动化汇率累集系统
&YC Z
L Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
> Dy<@e automatic teller machine [ATM] 自动柜员机
ix4O -o{ autopay 自动转帐
< qJI]P available assets 可用资产
FcVQ_6 available fiscal reserve 现存财政储备
P'%#B& LZo available profit 可用利润
E[q:65xl Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
E-gI'qG\( average 平均；平均数；海损
{w:*t )@j average basic salary 平均基本薪金
U4)x "s[CP average consumer expenditure 平均消费开支；一般消费开支
:0@R(ct;> average cost 平均成本
/e5' YV P average cost of land production 增辟土地平均成本
c q:<, Ke average daily turnover 平均每日成交额
zG-pqE6 average daily wage rate 平均每日工资率
#gn{X!;-; average expenditure pattern 平均开支模式
_ 3@[S
F average growth rate 平均增长率
y vR3| average net fixed assets 固定资产平均净值
`#@#e Z average of relatives 相对价格平均数
7QV@lR<C2R average price 平均价格
)aSj!X'`; average propensity to consume 平均消费倾向；一般消费倾向
do, ZCn average propensity to save 平均储蓄倾向；一般储蓄倾向
E)w6ZwV average rate 平均率
&U*MLf83` average revenue 平均收入；平均收益
a7$-gW"Z(, average stock 平均库存；平均存货
[bM$n
m average yearly rent 平均年租
,w-=8>5lrj avoidance of double taxation 避免双重课税
^u2unZ9BK! avoidance of tax 避税
