A:
wu')Q/v A share Ａ股；甲类股份
;qMlGXW*q abatement of tax 减税；减扣免税额
v,0D GR~ ABN AMRO Bank N.V. 荷兰银行
wLbngO=VG above-the-line expenditure 线上项目支出；经常预算支出
i`qh|w/b_ above-the-line receipt 线上项目收入；经常预算收入
`2PT 8UM ABSA Asia Limited 南非联合亚洲有限公司
> =H8>X absolute change 绝对数值变更
X\%3u PQ absolute expenditure 实际开支
: +Kesa :E absolute guideline figure 绝对准则数字
0h#M) Ft absolute interest 绝对权益
BXY'%8q _a absolute order of discharge 绝对破产解除令
'_)t R;s absolute profit margin 绝对利润幅度
#F@7>hd1 absolute value 实值；绝对值
7 %"7Rb^@ absolutely vested interest 绝对既得权益
_u$K Lqt/, absorbed cost 已吸收成本；已分摊成本
N3p3"4_]fy absorption 吸收；分摊；合并
rRYf.~UH@P absorption rate 吸收率；摊配率；分摊率
-cgukl4Va ACB Finance Limited 亚洲商业财务有限公司
D F 2&j! acceptable form of reciprocity 合理的互惠条件
pZxL?N! acceptable rate 适当利率；适当汇率
; \+0H$ acceptance agreement 承兑协议
+b W| Q>u acceptance for honour 参加承兑
@_3$(*n$~ acceptor 承兑人；接受人；受票人
U5" Oh I acceptor for honour 参加承兑人
yxbT c Z accident insurance 意外保险
'QF>e Accident Insurance Association of Hong Kong 香港意外保险公会
Vi WgX. accident insurance scheme 意外保险计划
:8rCCop
Uv accident year basis 意外年度基准
;kBi e s>V accommodation 通融；贷款
`@7tWX0 accommodation bill 通融票据；空头票据
03@| dN accommodation party 汇票代发人
9 NQq=@ account balance 帐户余额；帐户结余
MVZ>:G9: account book 帐簿
<J-Z;r(gQN account collected in advance 预收款项
QEa=!O account current book 往来帐簿
"'Uk0>d=_I account of after-acquired property 事后取得的财产报告
B:cOcd?p account of defaulter 拖欠帐目
fx:KH:q3 account payable 应付帐款
(N4(r<o; account payee only [A/C payee only] 只可转帐；存入收款人帐户
h>0<@UP account receivable 应收帐款
%<yM=1~> account receivable report 应收帐款报表
M7,MxwZ0k account statement 结单；帐单；会计财务报表
u7WM6X account title 帐户名称；会计科目
4sjr\9IDC accountant's report 会计师报告
Bq_P?Q+\ Accountant's Report Rules 会计师报告规则
IviQ)h p accounting and auditing procedure 会计与审计程序；会计与核数程序
6a? p?I K^ Accounting Arrangements 《会计安排》
o[hP&9>q accounting basis 会计基础
79H +~1Az accounting by Official Receiver 破产管理署署长呈交的帐目
(14kR Accounting Circular 《会计通告》
;NE/!! accounting class 会计类别
& Q>'U6"% accounting date 记帐日期；会计结算日期
nD\os[ 3 accounting for money 款项核算
[dlH
t;S Accounting Officer 会计主任
.N&}<T[ accounting period 会计报告期；会计期
mcr#Ze
accounting policy 会计政策；会计方针
"%* lE0Tx accounting practice 会计惯例
*J5 RueUG accounting principle 会计准则
|wQZ~Ux: accounting record 会计记录
ue<<Y"NR accounting report 会计报告
P1 stL, Accounting Services Branch [Treasury] 会计事务部〔库务署〕
F
t/
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s$x] f O accounting statement 会计报表
)Cvzj<Q0 accounting system 会计制度；会计系统
X@U 1Ri accounting transaction 会计事项；帐务交易
CL : M>( accounting treatment 会计处理
Ag0_ ^ accounting year 会计年度
8p { accretion 增值；添加
Gc z@ze accrual 应计项目；应累算数目
z/k~+-6O accrual basis 应计制；权责发生制
&\|<3 sd( accrual basis accounting 应计制会计；权责发生制会计
ok%!o+nk. accrue 应累算；应计
;<@6f @ accrued benefit 应累算利益
rq["O/2 accrued charges 应计费用
lFGxW 5 accrued cumulative preference share dividend 应累算的累积优先股股息
tkqBCKpDa accrued expenses 应累算费用
OG7v'vmY accrued interest payable 应付利息；应计未付利息
w*%$
lhp! accrued interest receivable 应收利息；应计未收利息
h\*r v5\M accrued right 累算权益
, 9wenr accruing profit 应累算的利润
hRIS [#z;U accumulated fiscal reserve 累积财政储备
<<5 :zlb accumulated profit 累积利润；滚存溢利
Sx9:$"3.X accumulated reserve 累积储备
9w;J7jgOT! accumulation of surplus income 累积收益盈余
:;q_ f+U acquired assets 既得资产
.y9rM{h}b acquisition 收购；购置；取得
fhIj+/{_O acquisition cost 购置成本
}lUpC }aq_ acquisition expenses 购置费用
XqS*;Zj0 acquisition of 100% interest 收购全部股权
Ty0 T7D acquisition of control 取得控制权
^.kAZSgO acquisition of fixed assets 购置固定资产
ZQ-` l:G acquisition of shell “买壳”
qbq<O %g= acquisition price 收购价
VfqY _NmgC act of God 天灾
w <>6>w@GZ acting partner 执事合伙人
tr9Y1vxo{ active market 买卖活跃的市场；交投畅旺的市场；旺市
&9w%n active partner 积极参与的合伙人
y<%.wM]-J active trading 交投活跃
)] ?egw5 l actual circulation 实际流通
I5 yd )72 actual cost 实际成本
I=
h4s( actual expenditure 实际开支；实际支出
0$ 9;p zr actual income 实际入息；实际收入；实际收益
9'#.>Q>0=j actual market 现货市场
e$+f~~K actual price 现货价；实际价格
Nwl RPyt actual profit 实际利润
*R\/#Y| actual quotation 实盘；实际价位；实际报价
xT?} wF actual year basis 按实际年度计算
_q $LrAT actuals 实货
6+nMH
+[ actuarial investigation 精算调查
8<wuH#2<y actuarial principle 精算原则
dF11Rj,~ 8 actuarial report 精算师报告
^x"c0R^ Actuarial Society of Hong Kong 香港精算学会
<ivqe"m actuarial valuation 精算师估值
p/WH#4Xdr actuary 精算师
&Dg)"Xji ad referendum agreement 暂定协议；有待覆核的协定
u4,X.3V]A ad valorem duty 从价税；按值征税
b}&7~4zw ad valorem duty system 从价税制
+ }XL>=-5 ad valorem fee 从价费
ciGpluQF ad valorem tariff 从价关税
N!Wq}#&l additional allowance 额外免税额
N'
$ DE additional amount for unexpired risk 未过期风险的额外款额
v 7<S F additional assessable profit 补加应评税利润
Prb_/B Dd additional assessment 补加评税
t#pqXY/;D additional commitment 额外承担
eIUuq&( additional commitment vote 额外承担拨款
*- IlF] additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
RJ}y f|d-C additional dependent parent allowance 供养父母额外免税额
fJ&<iD)6 additional provision 额外拨款
[z TYiNa additional stamp duty 附加印花税
PMN2 VzE4{ additional tax 补加税罚款；补加税款
7hF,gl5 Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
u->@|tEq adjudged bankrupt 被裁定破产
E7NbPNd adjudicated bankrupt 裁定破产人
g t^ ]32$ adjudication fee 裁定费；评定印花税额手续费；评估契据费
2VV[*QI adjudication of bankruptcy 裁定破产；宣告破产
,KhMzE8_a adjudication of insolvency 裁定无力偿还债务
B= =a adjusted actual 经调整的实数；调整后的实数
nze1]3` adjusted current assets 经调整的流动资产；调整后的流动资产
g"!#]LLe adjusted figure 经调整的数字；调整后的数额
,;cel^.b adjusted liabilities 经调整的负债；调整后的负债
}]g 95xT adjusted loss 经调整的亏损；调整后的亏损
]Z$TzT&@% adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
(O_t5<A*X adjusted profit 经调整的利润；调整后的利润
2Z;`#{ adjusted surplus 经调整的盈余额；调整后的盈余额
mU3 Y) adjusted value 经调整的价值；调整后的价值
+)JNFy - adjustment 调整；修订；理算〔保险〕
ua$k^m7m5 adjustment centre 调剂中心
;Up'~BP ( adjustment lag 调整过程的时间差距；调整时差
3:~l2KIP4 adjustment mechanism 调整机制
9!xD~(Kr adjustment of loss 亏损调整
%eJ\d?nw adjustment process 调整过程；调整程序
wCU&Xb$F adjustment range 调整幅度
),;D;LI{S administered exchange rate 受管制汇率
TvWU[=4Yk Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
+\k9w.[: / administration expenses 行政费用
UR/qVO? administration fee 手续费；行政费
_<%\ h?W$ administration in bankruptcy 破产管理
)+w/\~@ administration order 遗产管理令
qJ X+[PJ administrator 管理人；遗产管理人
B 3cf] S% administrator of the estate 遗产管理人
R?bn,T> admission of debt 债项承认书
GcZM+ c admission of proof 接纳债权证明
l~fh_ IV1 advance 放贷款项；垫付款项；预支款项；预付款项
}c35FM, advance account 暂支帐目；预付款帐户
_ z<Y#mik advance compensation 预付补偿金
cVB |sYdf advance from shareholder 股东垫款
4j.
|Y advance pending reimbursement 预支以待日后付还
qu<B%v advanced economy 先进经济体系
>w2Q 1! advancement 预付；预付财产
(zS2 Ndp advances warrant 垫款令
^.@yF;H advancing 贷出
|C$:]MZx adverse balance 逆差
4V 228>9w adverse exchange 逆汇
= GH@.3`X advertisement addressed to shareholders 在报章刊登的致股东通告
oN[F z a> advice for collection 托收通知书
tKG;k"wk advice of drawing 提款通知书；汇票通知书
"GwWu-GS advice of payment 付款通知
b(|%Gbg@c Advisory Committee [Securities and Futures Commission]
7wi K.99 谘询委员会〔证券及期货事务监察委员会〕
=`]|/<=9'U Advisory Committee on Diversification 经济多元化谘询委员会
RRS~ xOg affidavit 誓章；遗产申报誓章
%\X P: affidavit of no receipt 述明无收款的誓章
^e a RgNz affiliate 联号；联营公司；附属公司
%z-dM` i affiliated company 附属公司；联号；联营公司
!B [1zE affirmation [estate duty] 非宗教式宣誓〔遗产税〕
] r/(n]=( affordability 负担能力
MtZt8s African Development Bank [AfDB] 非洲开发银行
i!SW?\ after-acquired property 事后取得的财产
4Q$j]U&b after-hours dealing 市后交易
?JXBWB4 after-tax profit 税后盈利；税后利润；税后溢利
670J{b agency agreement 代理协议
q)K-vt)98 agency expenses 代理机构的开支
OH$ F >wO agency fee 代理费
eW%L$I Agency Law 《代理法》
bK$/,,0=X/ agent 代理人；承销人
C
'B4 mmC agent of company 公司代理人
k
Zk .]b agent's fee 代理人费；经纪费
>vD ['XN , aggregate 总计；总数；总体数字
E6'8Zb aggregate amount 总款额；总额
3AdP^B< aggregate assets and liabilities 总体资产与负债
x1 ;rb8 aggregate at constant price 按固定价格计算的总体数字
&5kZ{,-eM aggregate demand 总需求
gB/;clCdX) aggregate gross position 总持仓量
&7L~PZ aggregate limit 总限额
(MgL"8TS aggregate of salaries tax 合计薪俸税
ur/Oc24i1n aggregate performance 总体表现；总体业绩
H o4B aggregate supply 总体供应
r +p@X aggregate surplus 总盈余
d3EjI6R*z aggregate total 整体总额
tSEA999 aggregate value 总值；合计价值
(@ %XWg aggregated basis 合计基准
ELN|;^-/|Q aggregated net chargeable income 合计应课税入息实额
^H5w41 aggregation 合并计算；合计；总和
V.K70)] aggregation of incomes of husband and wife 夫妇入息合并计算
ZhGh {D[, aggregation of property 财产的总和
Nl~Z,hT$* agio 差价；贴水
9USrgY6_ Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
Rz.i/w g} Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
W ;fH&r)d@ 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
(g%JK3 Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
<WM -@J(1 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
ltNu LZ Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
DapQ}2'_ 《香港政府和大韩民国政府关于相互促进和保护投资协定》
I`/]@BdgY agreement for a settlement 授产协议
dzgs%qtK agreement for assignment 转让协议
PzIy">plm agreement for sale 售卖协议；买卖协议
R&NpdW N agreement for sale and purchase 买卖协议
4| zd84g agreement for the payment of interest 支付利息协议
b%3Q$wIJ6 agreement for the repayment of money 还款协议
, ] f) ,;= agreement of reinsurance 再保险协议
?@_v, ,| Agricultural Bank of China 中国农业银行
:6 Uk) air passenger departure tax 飞机乘客离境税
! (B_EM Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
!aQIh airport tax 机场税
d>^~9X alcohol duty 酒精税
5>'?:jY alienation 让与；让渡；转让
fkW3~b alimony 生活费；赡养费
nURvy}<r All Ordinaries Index [AOI] 所有普通股指数
y!S^xS all risks 全险；综合险
VKT@2HjNT` All Sales Record for Stock Market 《股票市场成交报告》
V)2"l"Kt Allied Capital Resources Limited 新联财务有限公司
+7Sf8tg\ all-items index [Consumer Price Index] 总指数〔消费物价指数〕
&\&'L|0F allocation letter 拨款信件
GMEw allocation of fund 分配款项；预留款项
`ifb<T allocation of profit 利润分配；溢利分配
:_MP'0QP allocation warrant 拨款令
?O!]8k`1$ allotment 分配；配股
I_: t}3s allotment notice 股份配售通知；配股通知
uPFRh~ (b allotment of shares 股份分配
=8O}t+U allowable 可获宽免；免税的
vAi"$e allowable business loss 可扣除的营业亏损
NV:>a allowable expenses 可扣税的支出
Mx^y>\X)v allowance 免税额；津贴；备抵；准备金
kX igX- allowance for debts 债项的免税额
b+W)2rFO allowance for depreciation by wear and tear 耗损折旧免税额
5_v 5 allowance for funeral expenses 殡殓费的免税额
)qbI{ ^_g allowance for inflation 为通货膨胀而预留的款项；通胀准备金
~ af8p { allowance for repairs and outgoings 修葺及支出方面的免税额
1lbwJVY[ allowance to debtor 给债务人的津贴
d?JAUbqy alteration of capital 资本更改
+< gg alternate trustee 候补受托人
l<$rqz3D amalgamation 合并
D`V6&_. p ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
IS-}:~Pi ambit of charges 征税范围；收费范围
7Aqn[1{_O amended valuation 经修订的估值
,r@xPZPz:e American Commodities Exchange 美国商品交易所
NI^{$QMj American Express Bank Limited 美国运通银行
b([:,T7 American Stock Exchange 美国证券交易所
{" :c@I amortization 摊销
S<V-ZV&_:U amount due from banks 存放银行同业的款项
<BZ_ (H amount due from banks abroad 存放海外银行同业的款项
1d`cTaQ- amount due from holding companies 控股公司欠款
K-Re"zsz amount due from local banks 存放本港银行同业的款项
8098y,mQe amount due to banks 银行同业的存款
bi+9R-=& amount due to banks abroad 海外银行同业的存款
$?-7OXj< amount due to holding companies 控股公司存款
2 >g^4( amount due to local banks 本港银行同业的存款
]Fxku<z7| amount due to outport banks 外埠银行同业的存款
HHZ`% amount for note issue 发行纸币的款额
-4 8`#"xy amount of bond 担保契据的款额
Kr S amount of consideration 代价款额
wc"9A~ amount of contribution 供款数额
"";=DH amount of indebtedness 负债款额
J)_>% . amount of principal of the loan 贷款本金额
\e_IFISC amount of rates chargeable 应征差饷数额
3b e6p amount of share capital 股本额
RZ*<n$#6 amount of sums assured 承保款额
# ?_#!T| amount of variation 变动幅度
nQ|GqU\oA amount of vote 拨款数额
$Tfm/ =e amount payable 应付款额
>Dxe>Q'df amount receivable 应收款额
87pnSj/X" Amsterdam Stock Exchange 阿姆斯特丹证券交易所
+.=1^+a analysis 分析
U4=]#=R~o ancillary risk 附属风险
N Jk)z&M annual account 周年帐目；周年帐目报表；年度决算；年结
;r3}g"D@ annual accounting date 年结日期
)Q~C4 C-j annual allowance 每年免税额；年积金；年度津贴；年津
xF&6e&nv annual balance 年度余额
]}.0el{ annual disposable income 每年可动用收入
w:v=se"U annual estimates 周年预算
f# 1/}Hq/I annual fee 年费
{y 1q7Z.M annual general meeting 周年大会
^1R"7h annual growth rate 年增率；每年增长率
Vu=] O/ =P annual long-term supplement 长期个案每年补助金
aFyh, annual pensionable emolument 可供计算退休金的年薪
, }KwP *:Z annual report 年报
-U7,k\g Annual Report on the Consumer Price Index 《消费物价指数年报》
k; ;viT annual return 周年报表；周年申报表；每年报税表格
fSbS(a Annual Return Rules 《周年报表规则》
'(tj[&aL annual review of consumer prices 每年消费物价回顾
@`6 }`k annual roll-forward basis 逐年延展方式
X6'H`E[ annual salary 年薪
jKS! ' ? annual statement 年度报表；年度决算表
QPX`l0V 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
Z4#v~! annuitant 年金受益人
oooS s&t annuity 年金
v G2.]? annuity contract 年金合约
*<7l!# annuity on human life 人寿年金
ewpig4 antecedent debt 先前的债项
RB IOdz ante-dated cheque 倒填日期支票
Y K Y2Cw anticipated expenditure 预期开支
X{`1:c'x anticipated net profit 预期纯利
EsTB(9c? anticipated revenue 预期收入
P<vo;96JT anti-inflation measure 反通货膨胀措施
|U EC anti-inflationary stance 反通货膨胀立场
*Z; r
B apparent deficit 表面赤字
IytDvz*| apparent financial solvency 表面偿债能力
sCkO0dl8 apparent partner 表面合伙人
"oe!M'aj`1 application for personal assessment 个人入息课税申请书
-R :X<eb application of fund 资金应用
F_v-}bbcFQ application to release as liquidator and to destruct the books of accounts and documents
#jm@N7OZ 申请免除清盘人职务及毁灭帐簿与文件
} 3J=DCtS appointed actuary 委任精算师
J0sG vj{ appointed auditor 委任核数师；委任审计师
6A?8tm/0 appointed trustee 委任的受托人
lov%V*tL appointer 委任人
?2ItTrlB apportioned pro rata 按比例分摊
t!:)L+$3 apportionment 分配；分摊
<aXoB*Y
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
V'I T1 ~ apportionment formula 分摊方程式
j`9Qzi1 apportionment of estate duty 遗产税的分摊
5{X* a appraisal 估价；评估
*QE"K2 \5 appreciable growth 可观增长
1x{kl01m% appreciable impact 显着影响
XXm'6xD- appreciable increase 可观增长
+ {e`]t>_ appreciation 增值；升值
I0_Ecp appreciation against other currencies 相对其他货币升值
3ev -Iqz appreciation of the exchange value of Hong Kong dollar 港元汇值上升
WqQU@s A appreciation tax 增值税
N&m_e)E5c appropriation 拨款；拨用；拨付
)~dOmfw%| appropriation account 拨款帐目
?-,6< K1 Appropriation Bill 拨款法案
y42#n appropriation-in-aid system 补助拨款办法
?
|VysJ approved assets 核准资产
e 2wvc/gG6 approved basket stock 认可一篮子证券
`*k@4.J{ approved budget 核准预算
&a6,ln:P approved charitable donation 认可慈善捐款
S3y246| 4 approved charitable institution 认可慈善机构
`ET& VV approved currency 核准货币；认可货币
RG}}Oh="v approved estimates 核准预算
`tVy_/3(9 approved estimates of expenditure 核准开支预算
M4:s;@qZ. approved overseas insurer 核准海外保险人
dB 7ZT0L\ approved overseas trust company 核准海外信托公司
NzlAC approved pooled investment fund 核准汇集投资基金
J>h;_jA approved provident fund scheme 认可公积金计划
2Wl{Br. approved provision 核准拨款
X~L!e}Rz approved redeemable share 核准可赎回股份
U&W"Ea=R/ approved regional stock 认可地区性证券
4Jykos2 approved retirement scheme 认可退休金计划
D/: 3R ZF approved subordinated loan 核准附属贷款
q.T:0| arbitrage 套戥；套汇；套利
K<RqBecB arbitrageur 套戥者；套汇者
u"Y]P* [k arbitrary amount 临时款项
;;Tq$#vd arrangement 措施；安排；协定
fRNP#pi0u arrears 欠款
6t m \L arrears of pay 欠付薪酬
Ct!S Tk[2 arrears of revenue 逾期未收税款；逾期未收的帐项
X<euD 9? articles of association 组织章程；组织细则；组织章程细则
U=m=1FYaG Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
~kb{K; ascertainment of profit 确定利润
Uk'U?9O "Asia Clear" “亚洲结算系统”
vp L Mhf` Asia Commercial Bank Ltd. 亚洲商业银行有限公司
1`l;xw1W Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
D#0O[F@l## Asian Development Fund [ADF] 亚洲发展基金
1~Mn'O% Asian dollar bond 亚洲美元债券
y6%<zhs Asian dollar market 亚洲美元市场
#PFO]j!_b Asian dollar rate 亚洲美元利率
D^?_"wjW Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
MLS; SCl Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
gtYRV*^q asked price 沽盘；喊价；索价；卖方报价
"8/dD]=f^a assessable income 应评税入息
m~>@BCn; assessable loss 应评税亏损
[W;[v<E; assessable profit 应评税利润
^y Vl"/ assessable value 应评税值
rQj~ [Y.c assessed profit 估定利润
1exfCm assessed value 经评估价值
0>@[o8 assessment 评税；评定；估价；评税单
$ $4W}Ug3U assessment number 评税编号；估价编号
fM ^<+o@ assessment of additional tax 补加税评税
'5 rU e\k assessment of performance 业绩评估；实绩评价
0roCP =; Assessor 评税主任
f j+O' X asset price bubbles 资产价格泡沫
hQ';{5IKvC asset-backed securities 具资产保证的证券
a.,_4;'UE1 assets accretion 资产增值
% rc FT_ assets and liabilities 资产与负债
i!,HB| wQ assets betterment statement 资产递增表；资产改进表
v8'5pLt" assets lending 实物放款；有抵押贷款
Zi4d] assets of the company passing on the death 死者去世时转移的公司资产
KyLp?!|> assets pledged as security for liabilities 用作负债抵押的资产
c#pj :f*H assets portfolio 资产投资组合
1VLLo~L % assets price 资产价格
Kz[BB@[ assets quality 资产质素
Ef,Cd[]b assets realization 资产变现
_]o5R7[MQ assets refinancing arrangement 资产再集资安排
jVYH;B%%z assets securitization 资产证券化
\]8i} E1 assets situated outside Hong Kong 在香港以外地方的资产
6mHhC? assets stripping 削减资产；拆卖资产
3_zSp.E\l assets value 资产值
aYVDp{_ assignee 承让人
_6rKC*Pe1 assignment 转让；转让书；转让契
m&Sp1=*Ejy assignment of interest 权益转让
#T"64%dX assignment of letters patent and trade mark 专利证书及商标转让
XKSX#cia assignment of property 物业转让；物业转让书
. r `[ assignment right 转让权
[H^ X"D assignor 转让人
oEIqA associate 有联系的人；有关连人士；相联者；合伙人；联系人
&t6Tcy Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
A.U'Q| associate member 附属会员
=]b9 X7} associated body corporate 相联法人团体
sTOFw;v% associated company 相联公司；联属公司
bl.EIyG> associated corporation 相联法团
P) 1 EA; Association of Chartered Certified Accountants [ACCA] [United Kingdom]
&7Kb] Ti 公认会计师公会〔英国〕
3 Gd|YRtk Association of Futures Exchange Brokers 香港期货经纪协会
SqqDV)Uih1 Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
zlkWU association of underwriters 承保人组织
u[EK#% assumption of control 接管
B_&^ER5j assurance 担保；保险；转易；转易书
-tyaE assurance of interest 权益的转易
}Vl^EA R at 19XX price 按一九ＸＸ年价格计算
g;G5 r &T at a discount 按赔价计算；按贴水价格计算；打折扣
gjZx8oIoP at a premium 按溢价计算；按升水价格计算
\Tkp at call 通知付款；按通知
hr~ .Lj5^W at constant market price 按固定市价计算
Efr3x{ j at constant price 按固定价格计算
M Yx88y at cost 按成本计算
WZK
:.y at current market price 按当时市价计算；按现时市价计算
OG}KqG!n at current price 按当时价格计算；按现时价格计算
kf K[u/<i at factor cost 按要素成本计算；按生产要素成本计算
AT y mKJ at money-of-the-day price 按付款当日价格计算
(&c,twa~ at or better 按指定或较佳价位〔买卖指令〕
}!B. K^@) at par 按面值计算；平价
m1y `v" at sight 见票即付
3' ^S3W% at the close 按收市盘
FfSI n3 at the opening 按开市盘
]bu9-X&T& attestation 见证；见证条款
UN( 3i(d at-the-money option 平价期权
pN+I]NgQ attorney 受权人；受托代表人
Ql8^]gbp+ attornment 新拥有人承认书
~'{VaYk]v attributable profit 可归属利润
r\RFDj attributable share value 可归属股份价值
D!me%; Auckland Stock Exchange 奥克兰证券交易所
`u=oeM : auction 拍卖
WG\Q5k4Ba auctioneer 拍卖商
X TM$a9) audit 审计；核数
4 +I 3+a" Audit Commission 审计署
I1i:}g/ Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
5\3 swP_7 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
PJ; .31u audit review 帐目审查
B'#4;R!8P= Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
->3uOF!q audited account 审计帐目；经审计的帐目
+K&?)?/= audited annual account 经审计的周年帐目
,3k@L\$. x audited balance sheet 经审计的资产负债表
OOfy Gvs auditor 核数师；核数主任；审计师
ka8$d fC auditor's certificate 核数师证明书；审计师证明书
Qxky^:B auditor's report 核数师报告；审计师报告
yIWc\wv Aussie bond 澳元债券
gY%OhYtF2 austerity budget 紧缩预算
y]7 %$*
< Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
wePI*."] Australia All Ordinaries Index 澳洲所有普通股票指数
.Nk}Z9L]k Australian Dollar [AUD] 澳元
F:S"gRKz Australian Options Market 澳大利亚期权市场
V&g)m.d:n Australian Securities Commission 澳洲证券事务监察委员会
] ~'9 Australian Society of Certified Practising Accountants 澳洲执业会计师公会
dD o6fP2 Australian Stock Exchange 澳大利亚证券交易所
6N&| 2: U Austrian Schilling [ATS] 奥地利先令
;*n h =w authentication 认证；鉴证
gU+ss authority to purchase 委托购买证；委购书
&jt02+Hj' authorization 认可；核准；授权；授权书
*^uGvJXF authorization by direction 指示授权
}#&~w 0 P authorization by instruction 指令授权
<r_3ob RC authorization by warrant 令状授权
MCM/=M' y authorization of unit trust 单位信托的认可
We\KDU\n authorized agent 指定代理人
; 4l-M2 authorized capital 法定资本
p?}f|mQS) authorized clerk 出市员
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,`F<CF9 authorized dealer 认可交易商
j{ )fC]8H authorized financial institution 认可财务机构
v: giZxR authorized fund 认可基金
eU`;L [ authorized fund house 获授权的基金公司；认可基金公司
)ni"qv~J authorized institution 认可机构
0T(O'v}. authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
j,\tejl1 authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
E N)Yo Vk authorized insurer 获授权保险人；获认可承保人
dJloH)uJZ> authorized investment 特准投资项目
Fs?( UM authorized person 获授权人
G aha Z
F authorized representative 获授权代表
NS
h%t+XU] authorized share capital 法定股本
SE6>vKR/. automated quotation system 自动报价系统
:wF b5 " Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
$I\))*a 自动交易系统〔香港期货交易所有限公司〕
"tfn?n0 automatic adjustment mechanism 自动调整机制
pi|\0lH6W automatic adjustment system 自动调整系统
]U_5\$ Automatic Clearing House 自动票据交换所
<_=JMA5 automatic exchange rates accumulation system 自动化汇率累集系统
KrJ 5"1= Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
lq~Gc M automatic teller machine [ATM] 自动柜员机
o^8*aH)I>Y autopay 自动转帐
Vp|2w lFE- available assets 可用资产
dz{#"No0 available fiscal reserve 现存财政储备
65'`uuPx available profit 可用利润
$$k7_rs Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
| -JI`!7 average 平均；平均数；海损
J>><o:~@ average basic salary 平均基本薪金
%=laY_y
G average consumer expenditure 平均消费开支；一般消费开支
" ]aQ Hh]f average cost 平均成本
3X,]=f@_ average cost of land production 增辟土地平均成本
f1)HHUB average daily turnover 平均每日成交额
E%-Pyg* average daily wage rate 平均每日工资率
`)0Rv|? average expenditure pattern 平均开支模式
,lrYl!, average growth rate 平均增长率
Mr$# e average net fixed assets 固定资产平均净值
OG0r4^6Ly average of relatives 相对价格平均数
"2*G$\ average price 平均价格
^`l"'6 average propensity to consume 平均消费倾向；一般消费倾向
N7d17c.
5 average propensity to save 平均储蓄倾向；一般储蓄倾向
Ll008.# average rate 平均率
!Sh^LYqn average revenue 平均收入；平均收益
5x:Ift
* average stock 平均库存；平均存货
}v_p gatC average yearly rent 平均年租
Ah6wU|_-g avoidance of double taxation 避免双重课税
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f^ 2 avoidance of tax 避税
