A:
3 Q;l*xu A share Ａ股；甲类股份
~KvCb3~X abatement of tax 减税；减扣免税额
$'w l{D" ABN AMRO Bank N.V. 荷兰银行
nIT=/{oyi above-the-line expenditure 线上项目支出；经常预算支出
*O2j<3CHf above-the-line receipt 线上项目收入；经常预算收入
uLht;-`{n ABSA Asia Limited 南非联合亚洲有限公司
r 6<}S( absolute change 绝对数值变更
$tJJ
>" absolute expenditure 实际开支
2q bpjm absolute guideline figure 绝对准则数字
(6b%;2k
absolute interest 绝对权益
GW#Wy=(_ absolute order of discharge 绝对破产解除令
L x&ZWF$ absolute profit margin 绝对利润幅度
XFYl[?`G absolute value 实值；绝对值
X8TZePh absolutely vested interest 绝对既得权益
[)?3Dp|MH absorbed cost 已吸收成本；已分摊成本
G@2M&0' absorption 吸收；分摊；合并
(w fZ ! absorption rate 吸收率；摊配率；分摊率
=X B)sC% ACB Finance Limited 亚洲商业财务有限公司
ce\- oT acceptable form of reciprocity 合理的互惠条件
I_Qnq4Sk( acceptable rate 适当利率；适当汇率
I
Cs 1= acceptance agreement 承兑协议
vhW '2<( acceptance for honour 参加承兑
?*0kQ o' acceptor 承兑人；接受人；受票人
7y3; F7V acceptor for honour 参加承兑人
*!kg@ _0K accident insurance 意外保险
sa($3`d Accident Insurance Association of Hong Kong 香港意外保险公会
* bK@ A2` accident insurance scheme 意外保险计划
,# 6\:i accident year basis 意外年度基准
/zM7G ?y accommodation 通融；贷款
<R $|J| accommodation bill 通融票据；空头票据
>F
v8 - accommodation party 汇票代发人
AseY .0 account balance 帐户余额；帐户结余
!ywc). ]e account book 帐簿
#SmWF|/ account collected in advance 预收款项
-1:asM7 account current book 往来帐簿
W\ckt]' account of after-acquired property 事后取得的财产报告
/r6DPR0\ account of defaulter 拖欠帐目
D.~t#a A account payable 应付帐款
*W
l{2& account payee only [A/C payee only] 只可转帐；存入收款人帐户
g&
Rk}/F account receivable 应收帐款
fi)ypv* account receivable report 应收帐款报表
$Z4p$o
dk account statement 结单；帐单；会计财务报表
h kY E7 account title 帐户名称；会计科目
Fu$otMw%l accountant's report 会计师报告
A
[JV*Dt Accountant's Report Rules 会计师报告规则
RPu-E9g@ accounting and auditing procedure 会计与审计程序；会计与核数程序
`:&{ /|uP7 Accounting Arrangements 《会计安排》
YH9BJ accounting basis 会计基础
KK}&4^q accounting by Official Receiver 破产管理署署长呈交的帐目
B5hGzplS Accounting Circular 《会计通告》
-JK +{< accounting class 会计类别
rm7UFMCR6i accounting date 记帐日期；会计结算日期
OR O~(%-(e accounting for money 款项核算
4{_5z7ody Accounting Officer 会计主任
%9K@`v- accounting period 会计报告期；会计期
$ uqlJ G#` accounting policy 会计政策；会计方针
7gkHKdJoMA accounting practice 会计惯例
TBzM~y accounting principle 会计准则
cVMTT]cj1 accounting record 会计记录
3
V<8 accounting report 会计报告
jB;+tDC!Co Accounting Services Branch [Treasury] 会计事务部〔库务署〕
%A Fy{l Accounting Society of China 中国会计学会
bYz:gbs]4| accounting statement 会计报表
7%tn+ accounting system 会计制度；会计系统
U"Y$7~ accounting transaction 会计事项；帐务交易
)L?Tq"hy accounting treatment 会计处理
Z=xrj E accounting year 会计年度
|[ge ,MO: accretion 增值；添加
c=5$bo]LI accrual 应计项目；应累算数目
udB}`<Q accrual basis 应计制；权责发生制
_Cxs"to accrual basis accounting 应计制会计；权责发生制会计
7Vi[I< * accrue 应累算；应计
o7 k GZ accrued benefit 应累算利益
g!8-yri accrued charges 应计费用
9 }=Fdt accrued cumulative preference share dividend 应累算的累积优先股股息
`fH6E8N accrued expenses 应累算费用
lyy i?/W% accrued interest payable 应付利息；应计未付利息
cG<?AR?wDT accrued interest receivable 应收利息；应计未收利息
GZ1>]HB>r^ accrued right 累算权益
ci!c7 ,'c accruing profit 应累算的利润
<D__17W:; accumulated fiscal reserve 累积财政储备
o]vd xkU] accumulated profit 累积利润；滚存溢利
|G 1U $p accumulated reserve 累积储备
jH8F^KJM[ accumulation of surplus income 累积收益盈余
> ,[(icyzn acquired assets 既得资产
<(v!Xj^yO acquisition 收购；购置；取得
C$P3&k#W acquisition cost 购置成本
8yd OS acquisition expenses 购置费用
"}n]0 >J acquisition of 100% interest 收购全部股权
]k hY8it acquisition of control 取得控制权
}*%%GPJ acquisition of fixed assets 购置固定资产
<rU(zm acquisition of shell “买壳”
cj[y]2{1h acquisition price 收购价
#q\C"N5ip act of God 天灾
*+ 7#z; acting partner 执事合伙人
<X: 9y active market 买卖活跃的市场；交投畅旺的市场；旺市
7L!k9"X`0F active partner 积极参与的合伙人
h:|aQJG5 active trading 交投活跃
nPKj%g3h actual circulation 实际流通
A
9u9d \ actual cost 实际成本
#pIb:/2a_ actual expenditure 实际开支；实际支出
[mm5?23g actual income 实际入息；实际收入；实际收益
wDsEx!\# actual market 现货市场
Y!5-WX H
actual price 现货价；实际价格
$ZA71TzMV actual profit 实际利润
yEH30zSt actual quotation 实盘；实际价位；实际报价
@A:Xct actual year basis 按实际年度计算
?vXy7y&4 actuals 实货
_^KD&t%!+y actuarial investigation 精算调查
[P^ .=F actuarial principle 精算原则
aJub( " actuarial report 精算师报告
xHf
l>C' Actuarial Society of Hong Kong 香港精算学会
noacnQ_I$ actuarial valuation 精算师估值
Yc Ik{_N3 actuary 精算师
sV-9 xh)i ad referendum agreement 暂定协议；有待覆核的协定
LB>!%Vx ad valorem duty 从价税；按值征税
~
^K[pA ? ad valorem duty system 从价税制
GR"Jk[W9 ad valorem fee 从价费
!nTq"d%(W ad valorem tariff 从价关税
~($h9* \ additional allowance 额外免税额
6`4= !ZfI additional amount for unexpired risk 未过期风险的额外款额
j}y" additional assessable profit 补加应评税利润
smSUo / additional assessment 补加评税
)#1@@\< ^T additional commitment 额外承担
@6\8& (| additional commitment vote 额外承担拨款
-Z @ cj additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
]g: VvTJ;? additional dependent parent allowance 供养父母额外免税额
-gzk,ymp additional provision 额外拨款
mX
%; additional stamp duty 附加印花税
n#4Ra+dD additional tax 补加税罚款；补加税款
+~7@K{6 q- Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
_KK G^
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*dGW=aM#C adjudicated bankrupt 裁定破产人
,9=a(j" adjudication fee 裁定费；评定印花税额手续费；评估契据费
!fZxK CsQ adjudication of bankruptcy 裁定破产；宣告破产
v,kedKcxv' adjudication of insolvency 裁定无力偿还债务
~}uTC36C\ adjusted actual 经调整的实数；调整后的实数
}v`5
adjusted current assets 经调整的流动资产；调整后的流动资产
BwbvZfV| adjusted figure 经调整的数字；调整后的数额
n]| [|Rf1 adjusted liabilities 经调整的负债；调整后的负债
q
K]Wk + adjusted loss 经调整的亏损；调整后的亏损
=E{1QA0 adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
QH+Oi&xH adjusted profit 经调整的利润；调整后的利润
Pj^6.f+ adjusted surplus 经调整的盈余额；调整后的盈余额
a 6[bF adjusted value 经调整的价值；调整后的价值
[&e}@!8O` adjustment 调整；修订；理算〔保险〕
oM J5; adjustment centre 调剂中心
g,\<fY+ 4 adjustment lag 调整过程的时间差距；调整时差
m,'u_yK adjustment mechanism 调整机制
Z x3m$.8 adjustment of loss 亏损调整
p!173y,nL adjustment process 调整过程；调整程序
9kT U|py adjustment range 调整幅度
SFTThM]8M1 administered exchange rate 受管制汇率
PX+$Us Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
z1s9[5 administration expenses 行政费用
x#U?~6.6 administration fee 手续费；行政费
WG9x_X&XJ administration in bankruptcy 破产管理
w
J; y 4 administration order 遗产管理令
kZfO`BVL administrator 管理人；遗产管理人
<wa}A!fu administrator of the estate 遗产管理人
iB{O"l@w
admission of debt 债项承认书
LvB -%@n admission of proof 接纳债权证明
/ ,wG$b+ advance 放贷款项；垫付款项；预支款项；预付款项
DT;Hr4Z8^" advance account 暂支帐目；预付款帐户
^ IY1^x advance compensation 预付补偿金
hmQD-E{Ab advance from shareholder 股东垫款
_ u/N#*D advance pending reimbursement 预支以待日后付还
Y!}BmRLh2 advanced economy 先进经济体系
{R\ "x| advancement 预付；预付财产
rT <=`9^{ advances warrant 垫款令
c/b} 39X advancing 贷出
BJ1txdxvS adverse balance 逆差
H>k=V< adverse exchange 逆汇
N_h)L` advertisement addressed to shareholders 在报章刊登的致股东通告
H+ t^eg88 advice for collection 托收通知书
"|(+~ 8[ advice of drawing 提款通知书；汇票通知书
BoXQBcG]w advice of payment 付款通知
ur"cku G!9 Advisory Committee [Securities and Futures Commission]
5yu R[ VU 谘询委员会〔证券及期货事务监察委员会〕
njX!Ez Advisory Committee on Diversification 经济多元化谘询委员会
[26"?};"% affidavit 誓章；遗产申报誓章
L=?Yc*vg affidavit of no receipt 述明无收款的誓章
}m(u o T~ affiliate 联号；联营公司；附属公司
&*r YY\I affiliated company 附属公司；联号；联营公司
weKwBw affirmation [estate duty] 非宗教式宣誓〔遗产税〕
.(ki(8Z N affordability 负担能力
58{6k J@ African Development Bank [AfDB] 非洲开发银行
S+7>Y? B! after-acquired property 事后取得的财产
?=-18@:.ss after-hours dealing 市后交易
(J y 7 after-tax profit 税后盈利；税后利润；税后溢利
/(5 SJ(a agency agreement 代理协议
7 C
F-?M! agency expenses 代理机构的开支
?FxxH*>" agency fee 代理费
* ix&"|h Agency Law 《代理法》
@ITJ}e4 agent 代理人；承销人
5e6 f)[} agent of company 公司代理人
skf7Si0z agent's fee 代理人费；经纪费
&dH/V-te aggregate 总计；总数；总体数字
%TP0i#J aggregate amount 总款额；总额
<T,vIXwu+ aggregate assets and liabilities 总体资产与负债
kO+Y5z6= aggregate at constant price 按固定价格计算的总体数字
8 W79 aggregate demand 总需求
z vL;.U aggregate gross position 总持仓量
MZv In ZS aggregate limit 总限额
h:}oUr8 aggregate of salaries tax 合计薪俸税
vg5i+ry< aggregate performance 总体表现；总体业绩
"l"zbW WOH aggregate supply 总体供应
De6WC*trq aggregate surplus 总盈余
?Bno?\ aggregate total 整体总额
D<$, v(- aggregate value 总值；合计价值
:dc>\kUIv aggregated basis 合计基准
#"|</*% > aggregated net chargeable income 合计应课税入息实额
= ]K;" aggregation 合并计算；合计；总和
@Xts}(L aggregation of incomes of husband and wife 夫妇入息合并计算
oqc89DEbJ aggregation of property 财产的总和
An{`'U(l agio 差价；贴水
f![?og)I% Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
sB "Oi|#lk Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
7jQ Owzj 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
*VG #SK Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
olB?"M=H 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
N7v7b<6 Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
Tu"bbc 《香港政府和大韩民国政府关于相互促进和保护投资协定》
bH% k) agreement for a settlement 授产协议
b3N1SC:Wn agreement for assignment 转让协议
SxI='z_S.f agreement for sale 售卖协议；买卖协议
-W38#_y/\ agreement for sale and purchase 买卖协议
omevF>b; agreement for the payment of interest 支付利息协议
-~n^ ?0 agreement for the repayment of money 还款协议
*<c, x8\s9 agreement of reinsurance 再保险协议
0Ihp`QGU: Agricultural Bank of China 中国农业银行
[+\=x[q air passenger departure tax 飞机乘客离境税
6vAq&Y{JB' Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
*](maF~%C airport tax 机场税
'[Ap/:/UY alcohol duty 酒精税
x 1VBO.t=* alienation 让与；让渡；转让
d}2tqPy a alimony 生活费；赡养费
!<BJg3 All Ordinaries Index [AOI] 所有普通股指数
>slD.rb] all risks 全险；综合险
XHKiz2Pc1 All Sales Record for Stock Market 《股票市场成交报告》
hLK5s1#K Allied Capital Resources Limited 新联财务有限公司
0}tf*M+a all-items index [Consumer Price Index] 总指数〔消费物价指数〕
@-qS[bV allocation letter 拨款信件
VRV *\*~$ allocation of fund 分配款项；预留款项
3M\~#> allocation of profit 利润分配；溢利分配
` K5Lp>=R allocation warrant 拨款令
E%8Op{zv_ allotment 分配；配股
v'na{" allotment notice 股份配售通知；配股通知
$a.fQ< ,\X allotment of shares 股份分配
k<(G)7'gm allowable 可获宽免；免税的
HI&N&a9C allowable business loss 可扣除的营业亏损
-5B>2K F allowable expenses 可扣税的支出
(c AWT, allowance 免税额；津贴；备抵；准备金
Aj#bhv allowance for debts 债项的免税额
tUU` R{=( allowance for depreciation by wear and tear 耗损折旧免税额
cLhHGwX=x allowance for funeral expenses 殡殓费的免税额
:59fb" ^$ allowance for inflation 为通货膨胀而预留的款项；通胀准备金
;\-f7!s allowance for repairs and outgoings 修葺及支出方面的免税额
Hj(ay4 8 allowance to debtor 给债务人的津贴
Lu?MRF
f alteration of capital 资本更改
}x!=F<Q!r alternate trustee 候补受托人
]z3!hgTj amalgamation 合并
>n3w'b ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
rH Y SS0*3 ambit of charges 征税范围；收费范围
G8AT]
= amended valuation 经修订的估值
}.*"ezaZw American Commodities Exchange 美国商品交易所
Jy<hTd*q American Express Bank Limited 美国运通银行
oHh~! #u American Stock Exchange 美国证券交易所
{;mT. [ amortization 摊销
{&7%wZ"t_ amount due from banks 存放银行同业的款项
M:TN^ rA| amount due from banks abroad 存放海外银行同业的款项
3kqO5+,C amount due from holding companies 控股公司欠款
A.- j 5C4 amount due from local banks 存放本港银行同业的款项
jR1t&UD3Y amount due to banks 银行同业的存款
'^mCLfo0} amount due to banks abroad 海外银行同业的存款
tV.qdy/]} amount due to holding companies 控股公司存款
]rC2jB\,M amount due to local banks 本港银行同业的存款
$[(amj-;l amount due to outport banks 外埠银行同业的存款
'C[{cr.` amount for note issue 发行纸币的款额
\EI<1B amount of bond 担保契据的款额
J34/rL/s amount of consideration 代价款额
/ Q]6"nY amount of contribution 供款数额
}OZut! _ amount of indebtedness 负债款额
]] Bq te amount of principal of the loan 贷款本金额
l$_q#Kd amount of rates chargeable 应征差饷数额
c+S<U* amount of share capital 股本额
J)o.@+Q} amount of sums assured 承保款额
2-G6I92d amount of variation 变动幅度
>%6a$ r~@ amount of vote 拨款数额
]cQYSN7!SY amount payable 应付款额
fG dT2}gd amount receivable 应收款额
mv1g2 f+ Amsterdam Stock Exchange 阿姆斯特丹证券交易所
;[nom xu|? analysis 分析
vNWCv ancillary risk 附属风险
M $J{clr annual account 周年帐目；周年帐目报表；年度决算；年结
+>b m~6 annual accounting date 年结日期
KYw~(+gHv2 annual allowance 每年免税额；年积金；年度津贴；年津
X%X`o%AqC annual balance 年度余额
=: fN annual disposable income 每年可动用收入
0+3_CS++r annual estimates 周年预算
>;qAj!' annual fee 年费
Q'
b@5o annual general meeting 周年大会
}^Ymg7wA annual growth rate 年增率；每年增长率
/FJ.W<hw annual long-term supplement 长期个案每年补助金
qe/dWJBa annual pensionable emolument 可供计算退休金的年薪
LOO<)XFJ annual report 年报
E^s<5BC; Annual Report on the Consumer Price Index 《消费物价指数年报》
o,NTI h annual return 周年报表；周年申报表；每年报税表格
ccR#<Pb6q Annual Return Rules 《周年报表规则》
kz!CxI ( annual review of consumer prices 每年消费物价回顾
9Gh:s6 annual roll-forward basis 逐年延展方式
L/Tsq= annual salary 年薪
3bsuE^,.@ annual statement 年度报表；年度决算表
b;;mhu[D Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
6Dl]d %. annuitant 年金受益人
EN2H[i+ , annuity 年金
|(eRv?Qy@ annuity contract 年金合约
sim D<&p annuity on human life 人寿年金
] S0t K antecedent debt 先前的债项
ioW&0?,Ym ante-dated cheque 倒填日期支票
|7CF m anticipated expenditure 预期开支
C(Cuk4K anticipated net profit 预期纯利
[LF<aR5 anticipated revenue 预期收入
^QG;:.3v anti-inflation measure 反通货膨胀措施
2 #jBh anti-inflationary stance 反通货膨胀立场
MA`.&MA. apparent deficit 表面赤字
xcHuH -} apparent financial solvency 表面偿债能力
L$zB^lSM apparent partner 表面合伙人
/}\Uw application for personal assessment 个人入息课税申请书
HuI?kLfj\ application of fund 资金应用
UwtL v d application to release as liquidator and to destruct the books of accounts and documents
5mqwNA v 申请免除清盘人职务及毁灭帐簿与文件
'g5 Gdn appointed actuary 委任精算师
Dve+ #H6N appointed auditor 委任核数师；委任审计师
" L9yG: appointed trustee 委任的受托人
xfzGi xA appointer 委任人
< C1Jim apportioned pro rata 按比例分摊
[,a2A apportionment 分配；分摊
~bD' QMk Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
?mi1PNps# apportionment formula 分摊方程式
b[/uSwvi apportionment of estate duty 遗产税的分摊
p )e?0m26 appraisal 估价；评估
\+#>XDD appreciable growth 可观增长
( 5/>arDn appreciable impact 显着影响
zn)Kl%N ^ appreciable increase 可观增长
"?HDv WP=w appreciation 增值；升值
"3; b,<0 appreciation against other currencies 相对其他货币升值
BI|YaZa+p appreciation of the exchange value of Hong Kong dollar 港元汇值上升
0K' ^g0G appreciation tax 增值税
]AB'POa appropriation 拨款；拨用；拨付
r7Zx<c appropriation account 拨款帐目
( RU\a]Ry Appropriation Bill 拨款法案
fP8iz `n appropriation-in-aid system 补助拨款办法
rv <_'yj approved assets 核准资产
=berCV approved basket stock 认可一篮子证券
^-2|T__ approved budget 核准预算
M]7>Ar'zsG approved charitable donation 认可慈善捐款
jBMGm"NE approved charitable institution 认可慈善机构
3R &
FzLs approved currency 核准货币；认可货币
q+{$"s9v approved estimates 核准预算
B&rw R/d approved estimates of expenditure 核准开支预算
YT~h1 <se approved overseas insurer 核准海外保险人
$!v:@vNMs approved overseas trust company 核准海外信托公司
\(`8ng ]vs approved pooled investment fund 核准汇集投资基金
L+D 9Z E] approved provident fund scheme 认可公积金计划
b <z)4 approved provision 核准拨款
@/W~lJ!e approved redeemable share 核准可赎回股份
>m+Fm= approved regional stock 认可地区性证券
<c.8f;1F approved retirement scheme 认可退休金计划
2+= :pc^ approved subordinated loan 核准附属贷款
%EE Q ^l m arbitrage 套戥；套汇；套利
ZG$PW< 73~ arbitrageur 套戥者；套汇者
k9m9IE"9=$ arbitrary amount 临时款项
\'CA:9V} arrangement 措施；安排；协定
uD4j .% arrears 欠款
n5+Z|<3) arrears of pay 欠付薪酬
*W-:]t3CR arrears of revenue 逾期未收税款；逾期未收的帐项
S!8gy,7<J articles of association 组织章程；组织细则；组织章程细则
G$A=T u~ Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
0sfb$3y ascertainment of profit 确定利润
zVvL! "Asia Clear" “亚洲结算系统”
* ry}T= Asia Commercial Bank Ltd. 亚洲商业银行有限公司
-g B9476- Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
?np3*; lw Asian Development Fund [ADF] 亚洲发展基金
0vZ49}mb) Asian dollar bond 亚洲美元债券
v2jpao<K Asian dollar market 亚洲美元市场
2(AuhZ> Asian dollar rate 亚洲美元利率
XiO~^=J Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
+SNjU"x Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
g\]~H%2 , asked price 沽盘；喊价；索价；卖方报价
{ RC&Ub> assessable income 应评税入息
:5[1Iepdn assessable loss 应评税亏损
B'&QLO| assessable profit 应评税利润
W2BZG( dm assessable value 应评税值
H>]A|-rG# assessed profit 估定利润
a.2Xl}2 o5 assessed value 经评估价值
5@_kG oqd assessment 评税；评定；估价；评税单
d1';d6. u\ assessment number 评税编号；估价编号
Tfp^h~&u assessment of additional tax 补加税评税
/m|U2rrqb assessment of performance 业绩评估；实绩评价
):lH Assessor 评税主任
26ae|2 ?
asset price bubbles 资产价格泡沫
l i)
5o asset-backed securities 具资产保证的证券
UY (\T8 assets accretion 资产增值
F R(k==pZ assets and liabilities 资产与负债
hn=tSlte assets betterment statement 资产递增表；资产改进表
$X ,dQ]M assets lending 实物放款；有抵押贷款
TW6F9}'f& assets of the company passing on the death 死者去世时转移的公司资产
+~$pkxD" assets pledged as security for liabilities 用作负债抵押的资产
G^V a$ike assets portfolio 资产投资组合
Mp?L9 assets price 资产价格
hsHbT^Qm assets quality 资产质素
8Dkq+H93 assets realization 资产变现
,lcS J^yr assets refinancing arrangement 资产再集资安排
Y ?ZzFd,i& assets securitization 资产证券化
NXX/JJ+w assets situated outside Hong Kong 在香港以外地方的资产
z/,&w_8,: assets stripping 削减资产；拆卖资产
B \LmE+a> assets value 资产值
SW}?y%~ assignee 承让人
`\$EPUM assignment 转让；转让书；转让契
MdDL?ev assignment of interest 权益转让
5? q 6g assignment of letters patent and trade mark 专利证书及商标转让
&%` WXe-`R assignment of property 物业转让；物业转让书
X ?U'GLm assignment right 转让权
yA#nnu1 assignor 转让人
8a3 EVc associate 有联系的人；有关连人士；相联者；合伙人；联系人
Ka y\;fXT Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
e'MW"uCP} associate member 附属会员
o Vpq*" associated body corporate 相联法人团体
Lp) P7Yt- associated company 相联公司；联属公司
:$*@S=8 O associated corporation 相联法团
NfWL3"&X Association of Chartered Certified Accountants [ACCA] [United Kingdom]
bTt1y O 公认会计师公会〔英国〕
F*T$n"^ Association of Futures Exchange Brokers 香港期货经纪协会
]\y]8v5( Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
(H8JV1J association of underwriters 承保人组织
i1S cXKO assumption of control 接管
[1nUq!uTm assurance 担保；保险；转易；转易书
GOOm] ]I assurance of interest 权益的转易
{y'4&vt<~ at 19XX price 按一九ＸＸ年价格计算
ey6ujV7! at a discount 按赔价计算；按贴水价格计算；打折扣
Zs4NN 2 ~ at a premium 按溢价计算；按升水价格计算
?a-5^{{ at call 通知付款；按通知
k [LV^oEg at constant market price 按固定市价计算
}T-'""* at constant price 按固定价格计算
M!aJKpf at cost 按成本计算
&["e1k i at current market price 按当时市价计算；按现时市价计算
)-X/"d at current price 按当时价格计算；按现时价格计算
6Yl+IP];i at factor cost 按要素成本计算；按生产要素成本计算
oL~?^`cGZ at money-of-the-day price 按付款当日价格计算
Sm{> 8e}UE at or better 按指定或较佳价位〔买卖指令〕
2 w6iqLr? at par 按面值计算；平价
R.cR:fA
at sight 见票即付
]!j%Ad at the close 按收市盘
,m8mh)K?0> at the opening 按开市盘
hd]ts. attestation 见证；见证条款
R?IRE91 : at-the-money option 平价期权
Y?3f
Fg attorney 受权人；受托代表人
[+_>g4M~% attornment 新拥有人承认书
4fL`.n1^ attributable profit 可归属利润
v-BQ>-& s attributable share value 可归属股份价值
A "z9t#dv@ Auckland Stock Exchange 奥克兰证券交易所
74 &q2g{ auction 拍卖
`FEa(Q+s auctioneer 拍卖商
T baZFLr audit 审计；核数
\!x CmQ Audit Commission 审计署
[r! f&R Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
ia (`3r 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
:a^/&LbLm audit review 帐目审查
q}!h(-y}5n Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
80ox$ U audited account 审计帐目；经审计的帐目
,Ha <lU2K audited annual account 经审计的周年帐目
H~ ^)^6)^T audited balance sheet 经审计的资产负债表
'4SDAa2f auditor 核数师；核数主任；审计师
l))Q/8H auditor's certificate 核数师证明书；审计师证明书
\VA*3U^ @ auditor's report 核数师报告；审计师报告
D *j^f7ab Aussie bond 澳元债券
x[0O*ty-*< austerity budget 紧缩预算
RD46 @Q` Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
{xH ?b0> Australia All Ordinaries Index 澳洲所有普通股票指数
~Hu!iZ2] Australian Dollar [AUD] 澳元
+H28 F_ # Australian Options Market 澳大利亚期权市场
G{I),Y~IF Australian Securities Commission 澳洲证券事务监察委员会
5 5m\, UG7 Australian Society of Certified Practising Accountants 澳洲执业会计师公会
p!5'#\^f Australian Stock Exchange 澳大利亚证券交易所
)XHn.>]nc Austrian Schilling [ATS] 奥地利先令
U
E $I x authentication 认证；鉴证
XMiu}w! authority to purchase 委托购买证；委购书
lB0`|UEb ( authorization 认可；核准；授权；授权书
y/5GY,z%aL authorization by direction 指示授权
Rw|'LaW authorization by instruction 指令授权
v` {N0 R authorization by warrant 令状授权
x|O^#X(, authorization of unit trust 单位信托的认可
#?V rt, n authorized agent 指定代理人
Inn{mmz
1 authorized capital 法定资本
* k<@ authorized clerk 出市员
aZ+><1TD authorized dealer 认可交易商
zg H(/@P authorized financial institution 认可财务机构
U`lK' .. authorized fund 认可基金
tU5uL.( O authorized fund house 获授权的基金公司；认可基金公司
dt^h9 I2O authorized institution 认可机构
fvcS=nRQv authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
? ^M,Mt authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
*yaS^k\ authorized insurer 获授权保险人；获认可承保人
y$_@C8?H authorized investment 特准投资项目
&!OEd ] authorized person 获授权人
*ziR &Fr! authorized representative 获授权代表
yIrJaS- authorized share capital 法定股本
eZaSV>27 automated quotation system 自动报价系统
'E+"N'M| Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
?C#E_ 自动交易系统〔香港期货交易所有限公司〕
0 ZM(heQ automatic adjustment mechanism 自动调整机制
\+l*ZNYM3 automatic adjustment system 自动调整系统
Yj#tF}nPC Automatic Clearing House 自动票据交换所
NcP/W >lN automatic exchange rates accumulation system 自动化汇率累集系统
tAF?. \x"g Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
7 @
) automatic teller machine [ATM] 自动柜员机
OQ7 `n<I<) autopay 自动转帐
m3TR}=n available assets 可用资产
z9*e%$+S available fiscal reserve 现存财政储备
:n QlS available profit 可用利润
I O:*F0 Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
h%krA<G9 average 平均；平均数；海损
w4vV#C4X average basic salary 平均基本薪金
t* =[ RS* average consumer expenditure 平均消费开支；一般消费开支
ATl?./T u average cost 平均成本
_$ivN!k average cost of land production 增辟土地平均成本
xH xTL>,? average daily turnover 平均每日成交额
~ Ix 2O average daily wage rate 平均每日工资率
'gvR?[!t average expenditure pattern 平均开支模式
X!p`|i average growth rate 平均增长率
% /"n(?$ W average net fixed assets 固定资产平均净值
Aeb(b+= average of relatives 相对价格平均数
~/]]H;;^u average price 平均价格
#3QPcoxa average propensity to consume 平均消费倾向；一般消费倾向
qD4]7"9 average propensity to save 平均储蓄倾向；一般储蓄倾向
iN[x
*A|h average rate 平均率
oojl"j4
average revenue 平均收入；平均收益
BtZ]~S}v average stock 平均库存；平均存货
1^4:l!0D average yearly rent 平均年租
) ](ls@* avoidance of double taxation 避免双重课税
@Fb1D"! avoidance of tax 避税
