A:
]@ Vp:RGMr A share Ａ股；甲类股份
]5MT-qU abatement of tax 减税；减扣免税额
fWDTP|DV ABN AMRO Bank N.V. 荷兰银行
z(>:LX"xz above-the-line expenditure 线上项目支出；经常预算支出
_p9 _P g8 above-the-line receipt 线上项目收入；经常预算收入
:r{W)(mm ABSA Asia Limited 南非联合亚洲有限公司
.v9i|E=<~ absolute change 绝对数值变更
n^l5M^. absolute expenditure 实际开支
pK/RkA1 absolute guideline figure 绝对准则数字
'[HU!8F absolute interest 绝对权益
$:onKxVM absolute order of discharge 绝对破产解除令
N~S# ( .}[ absolute profit margin 绝对利润幅度
H;Gs0Qi ; absolute value 实值；绝对值
%Rk0sfLvn absolutely vested interest 绝对既得权益
7~QAprwVS absorbed cost 已吸收成本；已分摊成本
zhy f}Ta' absorption 吸收；分摊；合并
Q2Uk0:M absorption rate 吸收率；摊配率；分摊率
m+ #G* ACB Finance Limited 亚洲商业财务有限公司
)]m4FC: acceptable form of reciprocity 合理的互惠条件
L%pAEoSG acceptable rate 适当利率；适当汇率
eq9qE^[Z& acceptance agreement 承兑协议
`H^
H #W acceptance for honour 参加承兑
SLvo)`Nc3- acceptor 承兑人；接受人；受票人
(@ O,U acceptor for honour 参加承兑人
= Fq{#s C> accident insurance 意外保险
LVL#qNIu Accident Insurance Association of Hong Kong 香港意外保险公会
?b(DDQMf accident insurance scheme 意外保险计划
a<((\c_8G accident year basis 意外年度基准
>F/E,U ] accommodation 通融；贷款
8|\xU9VT accommodation bill 通融票据；空头票据
*$mb~k^R accommodation party 汇票代发人
DnF | wS account balance 帐户余额；帐户结余
NG4@L1f% account book 帐簿
1d&Q
E\2} account collected in advance 预收款项
gDH|I;! account current book 往来帐簿
wvr`~ e account of after-acquired property 事后取得的财产报告
> R\@W(-g` account of defaulter 拖欠帐目
+>% AG&Pc account payable 应付帐款
Y`xAJ#=
,i account payee only [A/C payee only] 只可转帐；存入收款人帐户
Xx m7s S account receivable 应收帐款
a4q02 cV account receivable report 应收帐款报表
o+S?j*mv@ account statement 结单；帐单；会计财务报表
Kf6D$} account title 帐户名称；会计科目
V:g XP1P accountant's report 会计师报告
oV~S4|9: Accountant's Report Rules 会计师报告规则
eN m
Wul accounting and auditing procedure 会计与审计程序；会计与核数程序
owO &[D/ Accounting Arrangements 《会计安排》
T 7M];@q accounting basis 会计基础
h?GE-F accounting by Official Receiver 破产管理署署长呈交的帐目
m x2Ov u Accounting Circular 《会计通告》
dmMr Z1u2 accounting class 会计类别
MLmv+ accounting date 记帐日期；会计结算日期
9a'}j#mJo accounting for money 款项核算
6(q8y(.` Accounting Officer 会计主任
2d&HSW accounting period 会计报告期；会计期
"m}N
hoD4 accounting policy 会计政策；会计方针
]v$ 2JgF]@ accounting practice 会计惯例
Uz `OAb accounting principle 会计准则
)/bv@Am accounting record 会计记录
xp"F)6 accounting report 会计报告
&Hl
w2^ Accounting Services Branch [Treasury] 会计事务部〔库务署〕
:,'.b|Tl.b Accounting Society of China 中国会计学会
GGGz7_s
? accounting statement 会计报表
(T.g""N~` accounting system 会计制度；会计系统
*
a VT accounting transaction 会计事项；帐务交易
9['>$ON accounting treatment 会计处理
* +J`Yk7} accounting year 会计年度
)fc+B_ accretion 增值；添加
o~V Z%B accrual 应计项目；应累算数目
1(Lq9hs` accrual basis 应计制；权责发生制
!\q'{x5C accrual basis accounting 应计制会计；权责发生制会计
_+&/P& accrue 应累算；应计
?"p.Gy) accrued benefit 应累算利益
b .xG' accrued charges 应计费用
BM02k\% accrued cumulative preference share dividend 应累算的累积优先股股息
LT/ *y= accrued expenses 应累算费用
e.;B?0Qr V accrued interest payable 应付利息；应计未付利息
1_)Y{3L accrued interest receivable 应收利息；应计未收利息
2K{)8 ;^ accrued right 累算权益
tSunO-\y accruing profit 应累算的利润
er>@ - F7w accumulated fiscal reserve 累积财政储备
Mbtk:GuY accumulated profit 累积利润；滚存溢利
|<LW(,|A accumulated reserve 累积储备
4'L.I%#tZ accumulation of surplus income 累积收益盈余
&3YXDNm acquired assets 既得资产
sTECNY=l acquisition 收购；购置；取得
@P<Mc )o^ acquisition cost 购置成本
M` |E)Y acquisition expenses 购置费用
q>VvXUyK, acquisition of 100% interest 收购全部股权
Odbm"Y acquisition of control 取得控制权
F2$?[1^f acquisition of fixed assets 购置固定资产
%r:Uff@ acquisition of shell “买壳”
xx[l#+:c acquisition price 收购价
EA< x$O act of God 天灾
>]?!9 @#IH acting partner 执事合伙人
>jm^ MS= active market 买卖活跃的市场；交投畅旺的市场；旺市
cb _nlG! active partner 积极参与的合伙人
qmbhx9V active trading 交投活跃
(.9H1aO46| actual circulation 实际流通
j 4eq.{$ actual cost 实际成本
gg
:{Xf*` actual expenditure 实际开支；实际支出
++d[YhO actual income 实际入息；实际收入；实际收益
iiV '-!3w actual market 现货市场
:ZU- Vi.b actual price 现货价；实际价格
mUwGr_)wj actual profit 实际利润
Dmn{ppfyb actual quotation 实盘；实际价位；实际报价
lAPPn g` actual year basis 按实际年度计算
&=v5M9GR] actuals 实货
Zex`n:Wl?j actuarial investigation 精算调查
ROr| < actuarial principle 精算原则
Trml ?zexD actuarial report 精算师报告
M[Mx
g
Actuarial Society of Hong Kong 香港精算学会
wL"
2Cm actuarial valuation 精算师估值
a |0f B4G actuary 精算师
Z s}EGC~& ad referendum agreement 暂定协议；有待覆核的协定
5OHF=wh ad valorem duty 从价税；按值征税
604^~6 ad valorem duty system 从价税制
r$;u4FR ad valorem fee 从价费
$ Q*^c"& ad valorem tariff 从价关税
cmbl"Pqy1 additional allowance 额外免税额
8fQaMn4V additional amount for unexpired risk 未过期风险的额外款额
(Z at|R.F additional assessable profit 补加应评税利润
)zvjsx*e=J additional assessment 补加评税
"l
1z@ additional commitment 额外承担
t3;QF additional commitment vote 额外承担拨款
k3r<']S^ additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
H @ .1cO additional dependent parent allowance 供养父母额外免税额
fZrB!\Q additional provision 额外拨款
L
^{C4}x= additional stamp duty 附加印花税
AR5) Uw s additional tax 补加税罚款；补加税款
2B= +p8 3< Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
7>yb8/ J adjudged bankrupt 被裁定破产
=1% < adjudicated bankrupt 裁定破产人
7N[Cs$_] adjudication fee 裁定费；评定印花税额手续费；评估契据费
c:_dW;MJ0 adjudication of bankruptcy 裁定破产；宣告破产
d0N/!; adjudication of insolvency 裁定无力偿还债务
? ]hS^& adjusted actual 经调整的实数；调整后的实数
;2 iDa adjusted current assets 经调整的流动资产；调整后的流动资产
>Ms_bfSK adjusted figure 经调整的数字；调整后的数额
/3Cd P'c adjusted liabilities 经调整的负债；调整后的负债
??=su.b adjusted loss 经调整的亏损；调整后的亏损
ak]H|D" 9 adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
h
v/+ adjusted profit 经调整的利润；调整后的利润
"0Yb
2> F adjusted surplus 经调整的盈余额；调整后的盈余额
oD~q/04! adjusted value 经调整的价值；调整后的价值
5D`!Tu3 adjustment 调整；修订；理算〔保险〕
a
#Pr)H adjustment centre 调剂中心
Z^ }4b R] adjustment lag 调整过程的时间差距；调整时差
x_. }C% adjustment mechanism 调整机制
@y{
f>nm adjustment of loss 亏损调整
ue"e><c6 : adjustment process 调整过程；调整程序
5Z(#)sa0Og adjustment range 调整幅度
?4MZT5 . administered exchange rate 受管制汇率
yVb yw(gS Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
H0Ck%5 administration expenses 行政费用
3C(V<R? administration fee 手续费；行政费
J2Z? }5> administration in bankruptcy 破产管理
uP BtR administration order 遗产管理令
uy
oEMT#u administrator 管理人；遗产管理人
2, r{zJ8 administrator of the estate 遗产管理人
<l"rn M% admission of debt 债项承认书
5u&hp admission of proof 接纳债权证明
vON1\$bu ` advance 放贷款项；垫付款项；预支款项；预付款项
_$BH.I advance account 暂支帐目；预付款帐户
"BD$-] advance compensation 预付补偿金
95hdQ<W advance from shareholder 股东垫款
@8'LI8 \/ advance pending reimbursement 预支以待日后付还
UWg+7RL advanced economy 先进经济体系
QKtVwsz
+ advancement 预付；预付财产
L<H6AzR+ advances warrant 垫款令
,ku3;58O< advancing 贷出
g%T` 6 dvT adverse balance 逆差
_"'0^F$I adverse exchange 逆汇
DzE_ p-
zs advertisement addressed to shareholders 在报章刊登的致股东通告
!t+eJj advice for collection 托收通知书
[Cf{2WB:7 advice of drawing 提款通知书；汇票通知书
#wP$LKk advice of payment 付款通知
-x2&IJ! Advisory Committee [Securities and Futures Commission]
<Z\j#p: 谘询委员会〔证券及期货事务监察委员会〕
QsH?qI&2jp Advisory Committee on Diversification 经济多元化谘询委员会
U A}N affidavit 誓章；遗产申报誓章
pm k;5 d affidavit of no receipt 述明无收款的誓章
fD ?w!7f-1 affiliate 联号；联营公司；附属公司
| FxTP&8~ affiliated company 附属公司；联号；联营公司
<CY<-H affirmation [estate duty] 非宗教式宣誓〔遗产税〕
/[#5<; affordability 负担能力
T +~
_ D African Development Bank [AfDB] 非洲开发银行
j<C p&}X after-acquired property 事后取得的财产
=>,X)+O after-hours dealing 市后交易
FG6mh,C! after-tax profit 税后盈利；税后利润；税后溢利
=Z}=n S?4 agency agreement 代理协议
'?dT<w=Y& agency expenses 代理机构的开支
x|q|> dPB agency fee 代理费
Rq RyZ*n Agency Law 《代理法》
/eNDv(g)M agent 代理人；承销人
muKCCWy# agent of company 公司代理人
p| o?nI agent's fee 代理人费；经纪费
/E<:=DD< aggregate 总计；总数；总体数字
cSWn4-B@l aggregate amount 总款额；总额
+EE(d/ f aggregate assets and liabilities 总体资产与负债
_omz74 aggregate at constant price 按固定价格计算的总体数字
'(!U5j aggregate demand 总需求
X 8212[7 aggregate gross position 总持仓量
J^)=8cy aggregate limit 总限额
LQ3J$N aggregate of salaries tax 合计薪俸税
<^Sp4J aggregate performance 总体表现；总体业绩
`sPH7 ^R aggregate supply 总体供应
>}'WL($5U aggregate surplus 总盈余
W:* {7qJ aggregate total 整体总额
l"app]uVZ aggregate value 总值；合计价值
zaMKwv}BR aggregated basis 合计基准
=Xh*w aggregated net chargeable income 合计应课税入息实额
&n-)A lx aggregation 合并计算；合计；总和
0>)F+QC aggregation of incomes of husband and wife 夫妇入息合并计算
?Q G?F9? aggregation of property 财产的总和
Yo;Mexo! agio 差价；贴水
rugR>&mea 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》
#Y'svn1H Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
cA]Ch>]A% 《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》
$,L,VYN Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
Yiy|^j 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
Y\1XKAfB Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
%*`yd.L0W 《香港政府和大韩民国政府关于相互促进和保护投资协定》
}j /r agreement for a settlement 授产协议
1[Ffl^\ARp agreement for assignment 转让协议
baL-~`(T agreement for sale 售卖协议；买卖协议
n]+v Eu| agreement for sale and purchase 买卖协议
VG+WV k agreement for the payment of interest 支付利息协议
</B5^} agreement for the repayment of money 还款协议
ZRr S""V agreement of reinsurance 再保险协议
j*05!j<' Agricultural Bank of China 中国农业银行
7gY^a MW air passenger departure tax 飞机乘客离境税
A7X-),D Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
% B{NH~ airport tax 机场税
sBfPhBT| alcohol duty 酒精税
999E0A$dkv alienation 让与；让渡；转让
b 7%O[ alimony 生活费；赡养费
"t\gkJyK All Ordinaries Index [AOI] 所有普通股指数
ZD'fEqM all risks 全险；综合险
:$ " L;" All Sales Record for Stock Market 《股票市场成交报告》
V*U* _Y Allied Capital Resources Limited 新联财务有限公司
lC&B4zec all-items index [Consumer Price Index] 总指数〔消费物价指数〕
d|8iD`sZz allocation letter 拨款信件
fsDwfwil* allocation of fund 分配款项；预留款项
H!NyM}jsr allocation of profit 利润分配；溢利分配
Sn lKPd allocation warrant 拨款令
'9#O#I &J allotment 分配；配股
[# '38 allotment notice 股份配售通知；配股通知
P5*~ Wi` allotment of shares 股份分配
:W\xZ allowable 可获宽免；免税的
$M T'ZM allowable business loss 可扣除的营业亏损
\|}dlG allowable expenses 可扣税的支出
&4Sc wK: allowance 免税额；津贴；备抵；准备金
utvZ< zz` allowance for debts 债项的免税额
:z!N_]t allowance for depreciation by wear and tear 耗损折旧免税额
k'K&GF1B allowance for funeral expenses 殡殓费的免税额
CK+GD "Z$ allowance for inflation 为通货膨胀而预留的款项；通胀准备金
kr C4O2Fkj allowance for repairs and outgoings 修葺及支出方面的免税额
.#]
V5g, allowance to debtor 给债务人的津贴
?T(>! m alteration of capital 资本更改
:OVre*j alternate trustee 候补受托人
]O Zk+DU: amalgamation 合并
v3i]z 9` ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
#i Ooi9( ambit of charges 征税范围；收费范围
|Gv WHe` amended valuation 经修订的估值
ZO2$Aan American Commodities Exchange 美国商品交易所
{i7Wp$ug American Express Bank Limited 美国运通银行
YYz,sR'%|} American Stock Exchange 美国证券交易所
&O '6va amortization 摊销
9$ z|k wU amount due from banks 存放银行同业的款项
@k!J}O
K amount due from banks abroad 存放海外银行同业的款项
YFVNkB O% amount due from holding companies 控股公司欠款
}T? 0/N3y& amount due from local banks 存放本港银行同业的款项
rSUarfZ< amount due to banks 银行同业的存款
\tj7Jy amount due to banks abroad 海外银行同业的存款
hy"O_Le amount due to holding companies 控股公司存款
1jJ>(S amount due to local banks 本港银行同业的存款
t} zf fe - amount due to outport banks 外埠银行同业的存款
:) U F# amount for note issue 发行纸币的款额
t?:} bw+m amount of bond 担保契据的款额
xm }9(EJ amount of consideration 代价款额
fAu^eS%>7 amount of contribution 供款数额
Zr0bVe+h amount of indebtedness 负债款额
brA\Fp^ amount of principal of the loan 贷款本金额
,m-z D amount of rates chargeable 应征差饷数额
hE41$9?TJ amount of share capital 股本额
,&$+ {3 amount of sums assured 承保款额
BULf @8~( amount of variation 变动幅度
,Jy@n]x amount of vote 拨款数额
0UEEvD5 amount payable 应付款额
3[g%T2& [ amount receivable 应收款额
T[}A7a 6g_ Amsterdam Stock Exchange 阿姆斯特丹证券交易所
j~(s3pSCo analysis 分析
b]'Uv8f bF ancillary risk 附属风险
j {w'#x, annual account 周年帐目；周年帐目报表；年度决算；年结
+/tN d2 annual accounting date 年结日期
:Yi1 # annual allowance 每年免税额；年积金；年度津贴；年津
7~@9=e8G annual balance 年度余额
QxRT%;'Zh] annual disposable income 每年可动用收入
}pJ6CW annual estimates 周年预算
i`3h \ku annual fee 年费
l^ P [nQDH annual general meeting 周年大会
q 6 h'=By annual growth rate 年增率；每年增长率
Lo^0VD!O annual long-term supplement 长期个案每年补助金
Yj/aa0Ka4 annual pensionable emolument 可供计算退休金的年薪
@6eM{3E. annual report 年报
{sn RS)- Annual Report on the Consumer Price Index 《消费物价指数年报》
WaY _{)x annual return 周年报表；周年申报表；每年报税表格
< j}n/G] Annual Return Rules 《周年报表规则》
:DI``]Si\ annual review of consumer prices 每年消费物价回顾
S V2DvrIR annual roll-forward basis 逐年延展方式
{tUjUwhz( annual salary 年薪
b&AGVWhh annual statement 年度报表；年度决算表
E+LAE/v@ 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
X]^FHYjhS annuitant 年金受益人
xbbQ)sH&m annuity 年金
{BkTJQ) annuity contract 年金合约
snP M& annuity on human life 人寿年金
v6Vie o= antecedent debt 先前的债项
^P4q6BW ante-dated cheque 倒填日期支票
S$ u`)BG): anticipated expenditure 预期开支
nQ e^Bn anticipated net profit 预期纯利
@>>8CU^~ anticipated revenue 预期收入
7jss3^.wA anti-inflation measure 反通货膨胀措施
BE`{? -G anti-inflationary stance 反通货膨胀立场
%w+"MkH
_ apparent deficit 表面赤字
!i >&z ? apparent financial solvency 表面偿债能力
+m|S7 yr' apparent partner 表面合伙人
J7Z`wjX1 application for personal assessment 个人入息课税申请书
^HJ vT)e4 application of fund 资金应用
uY{zZ4iw application to release as liquidator and to destruct the books of accounts and documents
%N jRD| 申请免除清盘人职务及毁灭帐簿与文件
ZDMv8BP7 appointed actuary 委任精算师
OVwcjhQ appointed auditor 委任核数师；委任审计师
up(6/-/.7 appointed trustee 委任的受托人
L="ipM:Z appointer 委任人
> K|<h zZ apportioned pro rata 按比例分摊
<OX_6d *@ apportionment 分配；分摊
$<; !F=%8 Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
Y[_{tS#u apportionment formula 分摊方程式
Sz!mn
apportionment of estate duty 遗产税的分摊
VFm G \ appraisal 估价；评估
gLm ]* appreciable growth 可观增长
g8=j{]~C appreciable impact 显着影响
]2:w?+T appreciable increase 可观增长
d-GU1 64 appreciation 增值；升值
"! - appreciation against other currencies 相对其他货币升值
{..6{~L appreciation of the exchange value of Hong Kong dollar 港元汇值上升
%A qt0e
appreciation tax 增值税
i5PZ )& appropriation 拨款；拨用；拨付
p$5uS=:4`8 appropriation account 拨款帐目
tu4-##{ Appropriation Bill 拨款法案
@fI1|v=eF appropriation-in-aid system 补助拨款办法
prIPPeMdz approved assets 核准资产
I_?+;<n approved basket stock 认可一篮子证券
U?@ s`. approved budget 核准预算
fGZ Z['E approved charitable donation 认可慈善捐款
yj:<3_-C* approved charitable institution 认可慈善机构
&ikPa ,A approved currency 核准货币；认可货币
N7Kg52| approved estimates 核准预算
A7`+XqG approved estimates of expenditure 核准开支预算
`;`fA|F^ approved overseas insurer 核准海外保险人
[9<c;&$LU approved overseas trust company 核准海外信托公司
5 `_UIYcI approved pooled investment fund 核准汇集投资基金
^ gy"$F3{` approved provident fund scheme 认可公积金计划
W "{:|' /v approved provision 核准拨款
[:hT wBRF approved redeemable share 核准可赎回股份
M]5)u=}S- approved regional stock 认可地区性证券
j3-^,r
t4 approved retirement scheme 认可退休金计划
+.c zj,Sq approved subordinated loan 核准附属贷款
0Z.X;1= arbitrage 套戥；套汇；套利
rtjUHhF arbitrageur 套戥者；套汇者
=<BPoGs5 arbitrary amount 临时款项
Th'B5:` arrangement 措施；安排；协定
8|cQW-L arrears 欠款
qS9z0HLE arrears of pay 欠付薪酬
Ii .0Bul arrears of revenue 逾期未收税款；逾期未收的帐项
|8{c|Qz articles of association 组织章程；组织细则；组织章程细则
d`w3I`P1 Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
<MQ TOz
oj ascertainment of profit 确定利润
F.Sc2n@7- "Asia Clear" “亚洲结算系统”
Il4R R Asia Commercial Bank Ltd. 亚洲商业银行有限公司
-$2B!#]3 Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
C j4 ED Asian Development Fund [ADF] 亚洲发展基金
t}Q
PPp y Asian dollar bond 亚洲美元债券
EGL7z`nt Asian dollar market 亚洲美元市场
K,f"Q<sU% Asian dollar rate 亚洲美元利率
BJDSk#!J!{ Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
CMiE$yC Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
WSs X*L asked price 沽盘；喊价；索价；卖方报价
h,fC-+H5 assessable income 应评税入息
H
%bXx- assessable loss 应评税亏损
6k=*O|r assessable profit 应评税利润
4!U )a assessable value 应评税值
`9`T,uJe assessed profit 估定利润
k .#I ;7 assessed value 经评估价值
}2]m]D@%7 assessment 评税；评定；估价；评税单
gucgNpX assessment number 评税编号；估价编号
"*T4%3d A assessment of additional tax 补加税评税
mHB0 eB'l assessment of performance 业绩评估；实绩评价
bH Nf> Assessor 评税主任
khb/ "VYd asset price bubbles 资产价格泡沫
=J GL~t? asset-backed securities 具资产保证的证券
2[X\*"MQ2 assets accretion 资产增值
KBg5 _+l assets and liabilities 资产与负债
8dUP_t~d#q assets betterment statement 资产递增表；资产改进表
F@l d#O assets lending 实物放款；有抵押贷款
Fzk%e HG= assets of the company passing on the death 死者去世时转移的公司资产
G6XDPr:} assets pledged as security for liabilities 用作负债抵押的资产
= ,J-D6J? assets portfolio 资产投资组合
i `7(5L~` assets price 资产价格
QB<~+d W assets quality 资产质素
WzqYB a assets realization 资产变现
0x2[*pJ|IW assets refinancing arrangement 资产再集资安排
2hf7F";Af assets securitization 资产证券化
*3A)s
O assets situated outside Hong Kong 在香港以外地方的资产
/4Yx B, assets stripping 削减资产；拆卖资产
1 wLEkp!~ assets value 资产值
G0lg5iA<fC assignee 承让人
I\~sE Jwj assignment 转让；转让书；转让契
9CFh'>}$ assignment of interest 权益转让
7U2?in}?Qi assignment of letters patent and trade mark 专利证书及商标转让
uWkn}P assignment of property 物业转让；物业转让书
`&jG8lHa assignment right 转让权
D$fWeG{f assignor 转让人
,DD} o associate 有联系的人；有关连人士；相联者；合伙人；联系人
t8f :?
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
>c=- uI associate member 附属会员
-J;;6aA associated body corporate 相联法人团体
FyWrb+_0v associated company 相联公司；联属公司
i '3)5 associated corporation 相联法团
Y(;u)uN_ Association of Chartered Certified Accountants [ACCA] [United Kingdom]
PB;j4 公认会计师公会〔英国〕
OV/
&'rC Association of Futures Exchange Brokers 香港期货经纪协会
34I;DUdcE Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
oIGF=x,e8 association of underwriters 承保人组织
9dwLkr assumption of control 接管
eL1)_M;{ assurance 担保；保险；转易；转易书
B) B R
y% assurance of interest 权益的转易
u,JUMH]@ at 19XX price 按一九ＸＸ年价格计算
v<v aPvW at a discount 按赔价计算；按贴水价格计算；打折扣
Wrf+5 ;, , at a premium 按溢价计算；按升水价格计算
Y'Yu1mH) at call 通知付款；按通知
9.wZhcqqU at constant market price 按固定市价计算
jJV1 /]TJ at constant price 按固定价格计算
@}io K=A at cost 按成本计算
/Q2HN(Y at current market price 按当时市价计算；按现时市价计算
_Jn@+NoO at current price 按当时价格计算；按现时价格计算
KT0Pmpp5 at factor cost 按要素成本计算；按生产要素成本计算
hu 5o{ 8 [ at money-of-the-day price 按付款当日价格计算
4ah5 }9{g at or better 按指定或较佳价位〔买卖指令〕
a,eEP43dn at par 按面值计算；平价
ri h@ (;)1 at sight 见票即付
[sl"\3) at the close 按收市盘
X blZlWP# at the opening 按开市盘
FKy2 C:R(] attestation 见证；见证条款
tja7y"(] at-the-money option 平价期权
Uy<n7*H attorney 受权人；受托代表人
-/R?D1kOq attornment 新拥有人承认书
Q6r7UM attributable profit 可归属利润
~iJ@x;` attributable share value 可归属股份价值
SN;_.46k Auckland Stock Exchange 奥克兰证券交易所
"QmlW2ysi auction 拍卖
jZ0/@zOf auctioneer 拍卖商
GpCjoNcW{ audit 审计；核数
0Vj!'=Ntv Audit Commission 审计署
*0z'!m12 Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
{j%7/T{ 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〕
!=?Q>mz audit review 帐目审查
"\qm + g Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
<tv"I-2 audited account 审计帐目；经审计的帐目
wu3p2#-Z audited annual account 经审计的周年帐目
Hm]\.ZEy audited balance sheet 经审计的资产负债表
)Pv B^n auditor 核数师；核数主任；审计师
rSKZc`<^ auditor's certificate 核数师证明书；审计师证明书
~8Ez K_c auditor's report 核数师报告；审计师报告
<[V1z=Eo/] Aussie bond 澳元债券
AS a)xf9 austerity budget 紧缩预算
@O8 X ) Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
ZdlQ}l#F Australia All Ordinaries Index 澳洲所有普通股票指数
'
BY|7j~ Australian Dollar [AUD] 澳元
Rw|P$dbu Australian Options Market 澳大利亚期权市场
Xj$'i/=-+c Australian Securities Commission 澳洲证券事务监察委员会
Bh7dAV( Australian Society of Certified Practising Accountants 澳洲执业会计师公会
@"n]v)[4 Australian Stock Exchange 澳大利亚证券交易所
hlGrnL Austrian Schilling [ATS] 奥地利先令
*mkL>v & authentication 认证；鉴证
ORhvo,.u authority to purchase 委托购买证；委购书
c Q q78Lo authorization 认可；核准；授权；授权书
X{P=2h#g
authorization by direction 指示授权
a7"Aq:IjU authorization by instruction 指令授权
T]2= authorization by warrant 令状授权
4E@_Fn_# authorization of unit trust 单位信托的认可
pQk@
+r authorized agent 指定代理人
U3|9a8^H authorized capital 法定资本
Ly]J-BTe authorized clerk 出市员
)pG*_q authorized dealer 认可交易商
=$#=w? ~% authorized financial institution 认可财务机构
,=dc-%J authorized fund 认可基金
fy={ authorized fund house 获授权的基金公司；认可基金公司
mJ+mTA5bW authorized institution 认可机构
y':65NMda authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
RAF do authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
nc;iJ /\4 authorized insurer 获授权保险人；获认可承保人
lbMok/a2o authorized investment 特准投资项目
KB8_yo{y authorized person 获授权人
K$5mDScoJ authorized representative 获授权代表
Z=s.`? Z authorized share capital 法定股本
r\$`e7d}! automated quotation system 自动报价系统
om8`^P/b Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
J6Nhpzp 自动交易系统〔香港期货交易所有限公司〕
\12y,fOJ automatic adjustment mechanism 自动调整机制
S%3&Y3S automatic adjustment system 自动调整系统
&p5^Cjy L Automatic Clearing House 自动票据交换所
'? d5L+ 9 automatic exchange rates accumulation system 自动化汇率累集系统
VCa `|S?2 Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
:\~YbA automatic teller machine [ATM] 自动柜员机
C&;m56 autopay 自动转帐
\2 M{R available assets 可用资产
<J-. ,: available fiscal reserve 现存财政储备
$j/#IzD1D available profit 可用利润
( B Ig Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
=jvL2ps < average 平均；平均数；海损
YB3 76/ average basic salary 平均基本薪金
dlBr2 9 average consumer expenditure 平均消费开支；一般消费开支
-V=,x3Zew average cost 平均成本
(= W u5H average cost of land production 增辟土地平均成本
afd.v$63 average daily turnover 平均每日成交额
Qb' Q4@. average daily wage rate 平均每日工资率
v;d3uunqv average expenditure pattern 平均开支模式
J9 lG 0 average growth rate 平均增长率
A U<A\ average net fixed assets 固定资产平均净值
# Ht;5p>5 average of relatives 相对价格平均数
yHn8t]{ average price 平均价格
b Zu2.?{ average propensity to consume 平均消费倾向；一般消费倾向
-d^c!Iu| average propensity to save 平均储蓄倾向；一般储蓄倾向
O&r9+r1` average rate 平均率
C;oO=R3r average revenue 平均收入；平均收益
n7hjYNJ average stock 平均库存；平均存货
W$:D#;jz`h average yearly rent 平均年租
fr8hT(,s ) avoidance of double taxation 避免双重课税
zin'&G>l avoidance of tax 避税
