A:
soXIPf A share Ａ股；甲类股份
(!B1} 5" abatement of tax 减税；减扣免税额
(B:+md\Q ABN AMRO Bank N.V. 荷兰银行
^>ICycJ above-the-line expenditure 线上项目支出；经常预算支出
yTb#V"eR above-the-line receipt 线上项目收入；经常预算收入
9#X"m,SB ABSA Asia Limited 南非联合亚洲有限公司
7 I`8r2H absolute change 绝对数值变更
Yy 3g7!K5E absolute expenditure 实际开支
84}Pu % absolute guideline figure 绝对准则数字
tlJ@@v&= absolute interest 绝对权益
7)#8p @Q absolute order of discharge 绝对破产解除令
T@)|0M absolute profit margin 绝对利润幅度
T >2_ r6; absolute value 实值；绝对值
`8sC>)lrwu absolutely vested interest 绝对既得权益
]d]rV
`RF absorbed cost 已吸收成本；已分摊成本
3 q*p#l~ absorption 吸收；分摊；合并
Uop`) absorption rate 吸收率；摊配率；分摊率
sOUQ d-!" ACB Finance Limited 亚洲商业财务有限公司
n Wz7$O acceptable form of reciprocity 合理的互惠条件
;S.o` z1GI acceptable rate 适当利率；适当汇率
k zuI<DW acceptance agreement 承兑协议
.ZK^kcyA acceptance for honour 参加承兑
/\0g)B;] acceptor 承兑人；接受人；受票人
}lP'bu acceptor for honour 参加承兑人
he\ pW5p accident insurance 意外保险
LX2Re
]& Accident Insurance Association of Hong Kong 香港意外保险公会
dFVx*{6 accident insurance scheme 意外保险计划
&;wNJ)Uc accident year basis 意外年度基准
Zt LZW/` accommodation 通融；贷款
K*[`s'Ip- accommodation bill 通融票据；空头票据
FZ~^cK9g: accommodation party 汇票代发人
*H({q`j33k account balance 帐户余额；帐户结余
<*F!A' w2o account book 帐簿
v%$c_'d account collected in advance 预收款项
n/Fx2QC{ account current book 往来帐簿
eN{ewn#0. account of after-acquired property 事后取得的财产报告
O; #qG/b1 account of defaulter 拖欠帐目
Hru~Y}V account payable 应付帐款
r(6$.zx account payee only [A/C payee only] 只可转帐；存入收款人帐户
a
0+W-#G account receivable 应收帐款
D@
4sq^|2 account receivable report 应收帐款报表
B9h'}460H account statement 结单；帐单；会计财务报表
2{;~Bg d account title 帐户名称；会计科目
s5 cY> accountant's report 会计师报告
%;MM+xVVX Accountant's Report Rules 会计师报告规则
|Jpi|'
accounting and auditing procedure 会计与审计程序；会计与核数程序
T1[B* R wC Accounting Arrangements 《会计安排》
O
!
iN accounting basis 会计基础
& A!?:?3%O accounting by Official Receiver 破产管理署署长呈交的帐目
x jK@Q1MJ Accounting Circular 《会计通告》
+ko-oZ7V accounting class 会计类别
# m;|QWW accounting date 记帐日期；会计结算日期
|\3X7)^8D accounting for money 款项核算
E,p4R%:$@1 Accounting Officer 会计主任
PyQ
P K, accounting period 会计报告期；会计期
/k O
<o& accounting policy 会计政策；会计方针
0n-S%e5 accounting practice 会计惯例
=Hf`yH\# accounting principle 会计准则
M>_
U9g accounting record 会计记录
Lh
rU fy
accounting report 会计报告
G'IRqO *] Accounting Services Branch [Treasury] 会计事务部〔库务署〕
wx[Y2lUh6 Accounting Society of China 中国会计学会
$WICyI{$ accounting statement 会计报表
# ; 3v4P accounting system 会计制度；会计系统
ki=]#]rg accounting transaction 会计事项；帐务交易
*1`q
x+1 accounting treatment 会计处理
F*TkQ\y accounting year 会计年度
k!)Pl,nJ accretion 增值；添加
'D &[Y)f^ accrual 应计项目；应累算数目
|B~^7RHXo accrual basis 应计制；权责发生制
.hV B)@/ accrual basis accounting 应计制会计；权责发生制会计
"l[ c/ q[ accrue 应累算；应计
+b_o2'' accrued benefit 应累算利益
g?OC-zw accrued charges 应计费用
7+;CA+; accrued cumulative preference share dividend 应累算的累积优先股股息
YG K7b6
accrued expenses 应累算费用
WinwPn+9 accrued interest payable 应付利息；应计未付利息
?w5>Z/V accrued interest receivable 应收利息；应计未收利息
L|]!ULi$d accrued right 累算权益
gEISnMH accruing profit 应累算的利润
Bm4fdf#A] accumulated fiscal reserve 累积财政储备
SodYb accumulated profit 累积利润；滚存溢利
ow2tfylV accumulated reserve 累积储备
;%B:1Z accumulation of surplus income 累积收益盈余
y)uxj-G acquired assets 既得资产
'9XSz? acquisition 收购；购置；取得
D7|qFx;]g acquisition cost 购置成本
2qpUUo f acquisition expenses 购置费用
M T]2n{e acquisition of 100% interest 收购全部股权
4D=^ 24f`0 acquisition of control 取得控制权
A w"Y_S8. acquisition of fixed assets 购置固定资产
/ht-]Js$G acquisition of shell “买壳”
*Eg[@5;QA acquisition price 收购价
uRCZGg&V?# act of God 天灾
4#Cm5xAt6 acting partner 执事合伙人
4"~F active market 买卖活跃的市场；交投畅旺的市场；旺市
Zg=jDPt} active partner 积极参与的合伙人
HIsB)W&%@ active trading 交投活跃
dh K<5E actual circulation 实际流通
d<_#Q7]I4 actual cost 实际成本
LVe [N-K actual expenditure 实际开支；实际支出
JxmFUheLt actual income 实际入息；实际收入；实际收益
"(+p1
actual market 现货市场
IrMxdF~c actual price 现货价；实际价格
D*}_L
actual profit 实际利润
m TgsvC actual quotation 实盘；实际价位；实际报价
05s{Z.aK actual year basis 按实际年度计算
OKV/=]GS actuals 实货
kO/]mNLG actuarial investigation 精算调查
~sMEfY,p actuarial principle 精算原则
^t}8E2mq actuarial report 精算师报告
Gy6PS{yY6t Actuarial Society of Hong Kong 香港精算学会
&ieb6@RO`Q actuarial valuation 精算师估值
" 3tk"#.# actuary 精算师
e +O502] ad referendum agreement 暂定协议；有待覆核的协定
:R1F\FT* ad valorem duty 从价税；按值征税
J. $U_k ad valorem duty system 从价税制
2 F#DJN# ad valorem fee 从价费
1
.Nfl@] ad valorem tariff 从价关税
>SHP,><H/ additional allowance 额外免税额
X[J ? additional amount for unexpired risk 未过期风险的额外款额
vM?jm! nd additional assessable profit 补加应评税利润
"1z#6vw5a additional assessment 补加评税
[ XBVES8 additional commitment 额外承担
Lhmb=
@ additional commitment vote 额外承担拨款
h[>Puoz additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
nA#N ,^Rr additional dependent parent allowance 供养父母额外免税额
p5`={' >- additional provision 额外拨款
AQjf\i additional stamp duty 附加印花税
TxP8 &!d additional tax 补加税罚款；补加税款
_"h1#E Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
IC D; a adjudged bankrupt 被裁定破产
6H ^=\ adjudicated bankrupt 裁定破产人
Dks "(0g adjudication fee 裁定费；评定印花税额手续费；评估契据费
}NY! z ^ adjudication of bankruptcy 裁定破产；宣告破产
:rSCoi>K adjudication of insolvency 裁定无力偿还债务
~%!"!Z4 adjusted actual 经调整的实数；调整后的实数
|Sr
adjusted current assets 经调整的流动资产；调整后的流动资产
('1]f?:M adjusted figure 经调整的数字；调整后的数额
"'*Qq@!3? adjusted liabilities 经调整的负债；调整后的负债
W0k7( v) adjusted loss 经调整的亏损；调整后的亏损
m8<.TCIQ 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
%`\=qSf* adjusted profit 经调整的利润；调整后的利润
Wa<SYJ adjusted surplus 经调整的盈余额；调整后的盈余额
$ #bW h adjusted value 经调整的价值；调整后的价值
o2R&s@%0@B adjustment 调整；修订；理算〔保险〕
`=P= i>, adjustment centre 调剂中心
89P'WFOFK adjustment lag 调整过程的时间差距；调整时差
CZDWEM} adjustment mechanism 调整机制
b^R_8x adjustment of loss 亏损调整
=4#p|OZP adjustment process 调整过程；调整程序
l5FKw;=K}: adjustment range 调整幅度
IiM=Z=2 administered exchange rate 受管制汇率
3XcFBFE Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
&~V6g(9 administration expenses 行政费用
MuF{STE>-> administration fee 手续费；行政费
X86r`} administration in bankruptcy 破产管理
ZZrv l4h administration order 遗产管理令
~S~4pK administrator 管理人；遗产管理人
h
;1D T administrator of the estate 遗产管理人
_g%,/y 9y admission of debt 债项承认书
_<u>?
Qt admission of proof 接纳债权证明
]N{jF$ advance 放贷款项；垫付款项；预支款项；预付款项
z 8<" advance account 暂支帐目；预付款帐户
-0>s`r uor advance compensation 预付补偿金
->)0jZax advance from shareholder 股东垫款
Jvr`9<` advance pending reimbursement 预支以待日后付还
En{<
O Mg advanced economy 先进经济体系
&0RKNpw g advancement 预付；预付财产
.f9&.H# advances warrant 垫款令
j5!pS xOC advancing 贷出
=y 0h\<[ adverse balance 逆差
M.``o1b adverse exchange 逆汇
K$c?:?wmo advertisement addressed to shareholders 在报章刊登的致股东通告
,:xses*7 advice for collection 托收通知书
, SH^L|I advice of drawing 提款通知书；汇票通知书
p9[gG\ advice of payment 付款通知
!@[@&. Advisory Committee [Securities and Futures Commission]
e'2w-^7 谘询委员会〔证券及期货事务监察委员会〕
_Lgi5B% Advisory Committee on Diversification 经济多元化谘询委员会
( "wmc"qH affidavit 誓章；遗产申报誓章
~F[JupU affidavit of no receipt 述明无收款的誓章
h VW1l&s affiliate 联号；联营公司；附属公司
B3W2?5p affiliated company 附属公司；联号；联营公司
51 "v`O+ affirmation [estate duty] 非宗教式宣誓〔遗产税〕
o[aIQ|G affordability 负担能力
?0?+~0sI African Development Bank [AfDB] 非洲开发银行
.#LvvAeh after-acquired property 事后取得的财产
JZ)w after-hours dealing 市后交易
V|)nU sU after-tax profit 税后盈利；税后利润；税后溢利
Y2W{?<99 agency agreement 代理协议
#B5-3CwB agency expenses 代理机构的开支
ONMR2J( agency fee 代理费
"10.,QK Agency Law 《代理法》
'o|=_0-7W agent 代理人；承销人
qPn!.m$/ agent of company 公司代理人
l4AXj q2 agent's fee 代理人费；经纪费
WO=P~F< aggregate 总计；总数；总体数字
C ett*jm_ aggregate amount 总款额；总额
og`g]Z<I aggregate assets and liabilities 总体资产与负债
T/ P
aggregate at constant price 按固定价格计算的总体数字
bA07zI2 aggregate demand 总需求
Da
]zbz%% aggregate gross position 总持仓量
;R7+6 aggregate limit 总限额
UcWf
O!}D aggregate of salaries tax 合计薪俸税
^&\<[\ aggregate performance 总体表现；总体业绩
m%U$37A 1 aggregate supply 总体供应
y4,t=Gq7^ aggregate surplus 总盈余
=U}!+ 8f aggregate total 整体总额
; ! B>b)% aggregate value 总值；合计价值
ntn ~=oL aggregated basis 合计基准
!RwMUnp aggregated net chargeable income 合计应课税入息实额
>'v {o{k|C aggregation 合并计算；合计；总和
R<Ct{f! aggregation of incomes of husband and wife 夫妇入息合并计算
]u47]L # aggregation of property 财产的总和
=xr 2-K)e agio 差价；贴水
+kx#"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》
X4/3vY Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
Kza5_ 7p`L 《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》
_ uZVlu@ Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
{cmV{ 4Yx 《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》
\Wb3JQ ) Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
OQ+kOE& 《香港政府和大韩民国政府关于相互促进和保护投资协定》
;RS^^vDm agreement for a settlement 授产协议
s:J QV agreement for assignment 转让协议
ZmS
]4WM< agreement for sale 售卖协议；买卖协议
bq z*90 agreement for sale and purchase 买卖协议
K
Vnz{cx` agreement for the payment of interest 支付利息协议
-;o0) DwZ agreement for the repayment of money 还款协议
-93 2[+ agreement of reinsurance 再保险协议
; g\r Y Agricultural Bank of China 中国农业银行
{i)FDdDGD air passenger departure tax 飞机乘客离境税
^t P|8k Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
})C}'!+] airport tax 机场税
=~'y' K] alcohol duty 酒精税
}8Nr .gY alienation 让与；让渡；转让
@+Anp4%;Y alimony 生活费；赡养费
@!B% y nrG All Ordinaries Index [AOI] 所有普通股指数
h%] D[g all risks 全险；综合险
BrsBB"<o,
All Sales Record for Stock Market 《股票市场成交报告》
oT9qd@uQ0: Allied Capital Resources Limited 新联财务有限公司
m'U>=<!D all-items index [Consumer Price Index] 总指数〔消费物价指数〕
)|
F O> allocation letter 拨款信件
A[H"(E# k allocation of fund 分配款项；预留款项
@VnK/5opS allocation of profit 利润分配；溢利分配
rhC
x&L allocation warrant 拨款令
2[ 1lwV allotment 分配；配股
35Fs/Gf-n allotment notice 股份配售通知；配股通知
>+Y@ rj2 allotment of shares 股份分配
RC^k#+ allowable 可获宽免；免税的
yK w.69. allowable business loss 可扣除的营业亏损
vgN%vw pL allowable expenses 可扣税的支出
]QKKt vN allowance 免税额；津贴；备抵；准备金
^`f qK4< allowance for debts 债项的免税额
~\u?Nf~L allowance for depreciation by wear and tear 耗损折旧免税额
CUx [LZR7m allowance for funeral expenses 殡殓费的免税额
-|GX]jx(Y allowance for inflation 为通货膨胀而预留的款项；通胀准备金
m5lTf allowance for repairs and outgoings 修葺及支出方面的免税额
),I g u allowance to debtor 给债务人的津贴
q }hHoSG]= alteration of capital 资本更改
ADB,gap alternate trustee 候补受托人
v|:TYpk u3 amalgamation 合并
nw=:+? ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
ZX0!BS ambit of charges 征税范围；收费范围
du&9mOrr amended valuation 经修订的估值
6,(S}x
YDZ American Commodities Exchange 美国商品交易所
R!2E`^{Wl American Express Bank Limited 美国运通银行
vpoJ{ TPO
American Stock Exchange 美国证券交易所
14yzGhA amortization 摊销
{$'oKJy* amount due from banks 存放银行同业的款项
dy t.( 2 amount due from banks abroad 存放海外银行同业的款项
)pw53,7>aN amount due from holding companies 控股公司欠款
,Ofou8C6 amount due from local banks 存放本港银行同业的款项
!$#8Z".{v{ amount due to banks 银行同业的存款
}h=3[pe} amount due to banks abroad 海外银行同业的存款
4x_#
1 - amount due to holding companies 控股公司存款
u=ZZ;%Rvd amount due to local banks 本港银行同业的存款
xvW# ~T ] amount due to outport banks 外埠银行同业的存款
P F:'dv amount for note issue 发行纸币的款额
%Ktlez:S amount of bond 担保契据的款额
]?s^{ amount of consideration 代价款额
s:^Xtox / amount of contribution 供款数额
g4GU28 l amount of indebtedness 负债款额
6eW9+5oL amount of principal of the loan 贷款本金额
Z"E 2ZSa0 amount of rates chargeable 应征差饷数额
c@{M),C~ E amount of share capital 股本额
IaGF{O3. amount of sums assured 承保款额
59k-,lyU, amount of variation 变动幅度
x%55:8{ amount of vote 拨款数额
tF!-}{c"k amount payable 应付款额
ZvSEa{ amount receivable 应收款额
FIpJ>E"n Amsterdam Stock Exchange 阿姆斯特丹证券交易所
$aj:\A0f analysis 分析
}PzHtA,V ancillary risk 附属风险
' Xg9MS& annual account 周年帐目；周年帐目报表；年度决算；年结
,<fs+oi annual accounting date 年结日期
-{ Fy@$! annual allowance 每年免税额；年积金；年度津贴；年津
#z9@x}p5g annual balance 年度余额
TlJ'pG 4^ annual disposable income 每年可动用收入
+kT
o$_Wkz annual estimates 周年预算
%RXFgm!{f annual fee 年费
qnnP*15` annual general meeting 周年大会
P*kC>lvSv annual growth rate 年增率；每年增长率
eKL3Y_5p@ annual long-term supplement 长期个案每年补助金
)`}4rD^b annual pensionable emolument 可供计算退休金的年薪
}c'T]h\S annual report 年报
zX&wfE8T Annual Report on the Consumer Price Index 《消费物价指数年报》
8:jakOeT annual return 周年报表；周年申报表；每年报税表格
bP{uZnOM2P Annual Return Rules 《周年报表规则》
~4M?[E& annual review of consumer prices 每年消费物价回顾
d*Kg_He- annual roll-forward basis 逐年延展方式
=p&uQ6.i+ annual salary 年薪
IvM>z 03 annual statement 年度报表；年度决算表
!Z%pdqo`. Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
47^7S= annuitant 年金受益人
>{=~''d,w annuity 年金
P;ovPyoO annuity contract 年金合约
DaqpveKa annuity on human life 人寿年金
F,JqHa9 antecedent debt 先前的债项
<Y ^)/ s ante-dated cheque 倒填日期支票
o<7'(Pz anticipated expenditure 预期开支
h
F *c anticipated net profit 预期纯利
A'T: \Wl anticipated revenue 预期收入
en29<#8TO anti-inflation measure 反通货膨胀措施
{r1}ACw{ anti-inflationary stance 反通货膨胀立场
|. LE` apparent deficit 表面赤字
?xtP\~ apparent financial solvency 表面偿债能力
xU'% 6/G apparent partner 表面合伙人
V)cL=4G application for personal assessment 个人入息课税申请书
#)( D_* application of fund 资金应用
pxHJX2 application to release as liquidator and to destruct the books of accounts and documents
iTJE:[W"y 申请免除清盘人职务及毁灭帐簿与文件
qfyuq] appointed actuary 委任精算师
_hi8m o appointed auditor 委任核数师；委任审计师
`D0H u!; appointed trustee 委任的受托人
N6!$V7oT appointer 委任人
}RZN3U= apportioned pro rata 按比例分摊
;% PI apportionment 分配；分摊
W_h!Puj_ Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
VHx:3G apportionment formula 分摊方程式
yQqu Gu apportionment of estate duty 遗产税的分摊
>?GCH(eW% appraisal 估价；评估
L+NrU+:=C appreciable growth 可观增长
Dh .<&ri
appreciable impact 显着影响
m]'P3^ <{P appreciable increase 可观增长
n!%'%%o2v appreciation 增值；升值
'<&rMn appreciation against other currencies 相对其他货币升值
p-B
|Gr| appreciation of the exchange value of Hong Kong dollar 港元汇值上升
WS 1#i\0 appreciation tax 增值税
.a
`ojT appropriation 拨款；拨用；拨付
>jpk R appropriation account 拨款帐目
$
1v'CT Appropriation Bill 拨款法案
F+?g0w[' appropriation-in-aid system 补助拨款办法
NSQ#\:3:S approved assets 核准资产
9v(k<('_ approved basket stock 认可一篮子证券
01vKx)f approved budget 核准预算
<6!/B[!O= approved charitable donation 认可慈善捐款
I=K|1 approved charitable institution 认可慈善机构
6|]e}I@<2 approved currency 核准货币；认可货币
WXCZ
}l approved estimates 核准预算
SJ8|~,vL approved estimates of expenditure 核准开支预算
Oi\,clR^[o approved overseas insurer 核准海外保险人
G*rlU approved overseas trust company 核准海外信托公司
1g_Dkv|D approved pooled investment fund 核准汇集投资基金
2q%vd =T approved provident fund scheme 认可公积金计划
MLt'tzgl approved provision 核准拨款
n{xL1A=9 approved redeemable share 核准可赎回股份
yIma 7H@=L approved regional stock 认可地区性证券
S3> <zGYk approved retirement scheme 认可退休金计划
$;B0x approved subordinated loan 核准附属贷款
e2L4E8ST< arbitrage 套戥；套汇；套利
qruv^#_l arbitrageur 套戥者；套汇者
JG=z~ STz arbitrary amount 临时款项
vABUUAo!Jr arrangement 措施；安排；协定
zfm#yDf arrears 欠款
w*B4>F Yg arrears of pay 欠付薪酬
utBKl' ` arrears of revenue 逾期未收税款；逾期未收的帐项
@;h$!w< articles of association 组织章程；组织细则；组织章程细则
fb D Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
`8G {-_ ascertainment of profit 确定利润
9Vtn62+ "Asia Clear" “亚洲结算系统”
6Wc'5t3 Asia Commercial Bank Ltd. 亚洲商业银行有限公司
~a`
vk@8 Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
4>t=r\"4 Asian Development Fund [ADF] 亚洲发展基金
HHg[6aw Asian dollar bond 亚洲美元债券
? 7R&=B1g Asian dollar market 亚洲美元市场
|TCg`ZS`cZ Asian dollar rate 亚洲美元利率
jT1^oXn@ Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
BHJS. o*j~ Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
e\' =#Hw asked price 沽盘；喊价；索价；卖方报价
m-XS_5x\ assessable income 应评税入息
tqicyNL assessable loss 应评税亏损
P 2sM3C assessable profit 应评税利润
_/cL"Wf assessable value 应评税值
4?.L+wL assessed profit 估定利润
_ A,mY6 * assessed value 经评估价值
y~;w`5;| assessment 评税；评定；估价；评税单
::2(pgH assessment number 评税编号；估价编号
SX@zDuM assessment of additional tax 补加税评税
@V qI+5TA assessment of performance 业绩评估；实绩评价
_q3|Ddm2LN Assessor 评税主任
9\KMU@N e asset price bubbles 资产价格泡沫
wv&#lM ( asset-backed securities 具资产保证的证券
?qR11A};tG assets accretion 资产增值
c< ]~q1 assets and liabilities 资产与负债
`rZS\A assets betterment statement 资产递增表；资产改进表
.yb=I6D;<3 assets lending 实物放款；有抵押贷款
B),Z*lpC assets of the company passing on the death 死者去世时转移的公司资产
Kzrt%DA assets pledged as security for liabilities 用作负债抵押的资产
Z$: iq assets portfolio 资产投资组合
m! _*Q assets price 资产价格
ZA.i\
;2 assets quality 资产质素
Jj,fdP#\ assets realization 资产变现
hvOl9 W> assets refinancing arrangement 资产再集资安排
^=7XA894 assets securitization 资产证券化
i'`[dwfS assets situated outside Hong Kong 在香港以外地方的资产
L2\ NTNY assets stripping 削减资产；拆卖资产
K5EU?J& assets value 资产值
_Sn45h@" assignee 承让人
p@jwHlX assignment 转让；转让书；转让契
"*G p@ assignment of interest 权益转让
~dlpoT assignment of letters patent and trade mark 专利证书及商标转让
z 3N'Xk assignment of property 物业转让；物业转让书
52#A c;Y assignment right 转让权
L}\~ ) assignor 转让人
L1YiXJ,T, associate 有联系的人；有关连人士；相联者；合伙人；联系人
I"bz6t\~| Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
^{l$>e] associate member 附属会员
3jDAj!_e a associated body corporate 相联法人团体
y]b &3& associated company 相联公司；联属公司
Qs7*_=+h associated corporation 相联法团
40Hm+Ge Association of Chartered Certified Accountants [ACCA] [United Kingdom]
i4H,Ggb 公认会计师公会〔英国〕
,@0D_&JAl Association of Futures Exchange Brokers 香港期货经纪协会
^@OdY& 5^ Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
J `
K yS association of underwriters 承保人组织
^Rc*X'Iz(! assumption of control 接管
~9DD=5\ assurance 担保；保险；转易；转易书
JpC_au7CX assurance of interest 权益的转易
(.N!(;G at 19XX price 按一九ＸＸ年价格计算
EiCEB;*z|d at a discount 按赔价计算；按贴水价格计算；打折扣
L{Kl! at a premium 按溢价计算；按升水价格计算
x f<wM]& at call 通知付款；按通知
sX,S]:X at constant market price 按固定市价计算
%2^wyVkq: at constant price 按固定价格计算
?OF9 {$m3? at cost 按成本计算
=U,mzY ( at current market price 按当时市价计算；按现时市价计算
y rQf PR at current price 按当时价格计算；按现时价格计算
W?X3 :1c9: at factor cost 按要素成本计算；按生产要素成本计算
j-TRa,4bN at money-of-the-day price 按付款当日价格计算
#gSLFM{p at or better 按指定或较佳价位〔买卖指令〕
<Xl/U^B at par 按面值计算；平价
qUKSo9 at sight 见票即付
G*%:"qleT$ at the close 按收市盘
~NG+DyGa= at the opening 按开市盘
^j]_MiA4 attestation 见证；见证条款
5Sx.'o$ at-the-money option 平价期权
l'
2C /#8F attorney 受权人；受托代表人
tzrvIVD attornment 新拥有人承认书
V2LvE.Kj attributable profit 可归属利润
}0idFotck attributable share value 可归属股份价值
|ZtNCB5{^j Auckland Stock Exchange 奥克兰证券交易所
rceX|i>9n auction 拍卖
MZ"|Jn auctioneer 拍卖商
s"B+),J od audit 审计；核数
)%v nl~i! Audit Commission 审计署
#dDM
" s Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
lGpc i 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〕
RJ OW#e : audit review 帐目审查
a 9y+FCA Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
t$g@+1p4 audited account 审计帐目；经审计的帐目
3 @%XR8ss audited annual account 经审计的周年帐目
<d~si^*\ch audited balance sheet 经审计的资产负债表
yZkS
auditor 核数师；核数主任；审计师
S pk 8u4 auditor's certificate 核数师证明书；审计师证明书
xq<X:\O auditor's report 核数师报告；审计师报告
cV:Ak~PKl Aussie bond 澳元债券
|&U{
z? austerity budget 紧缩预算
2B"&WKk Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
frT<9$QUL Australia All Ordinaries Index 澳洲所有普通股票指数
}No8t o Australian Dollar [AUD] 澳元
T(
fcE Australian Options Market 澳大利亚期权市场
~|( eh9 Australian Securities Commission 澳洲证券事务监察委员会
aKz:hG Australian Society of Certified Practising Accountants 澳洲执业会计师公会
y3OF+; E Australian Stock Exchange 澳大利亚证券交易所
vp(ow]Q Austrian Schilling [ATS] 奥地利先令
Ticx]_+~T authentication 认证；鉴证
bW^ C30m authority to purchase 委托购买证；委购书
{Bz E authorization 认可；核准；授权；授权书
wEC ,Mbn authorization by direction 指示授权
b)@r p authorization by instruction 指令授权
uF+0nv+ authorization by warrant 令状授权
_
o.j({S authorization of unit trust 单位信托的认可
L :Ldk authorized agent 指定代理人
n50W HlMtt authorized capital 法定资本
Ui .S)\B authorized clerk 出市员
i>e?$H,/ authorized dealer 认可交易商
%S/?Ci authorized financial institution 认可财务机构
1P?|.W_^1 authorized fund 认可基金
Z} S7%m authorized fund house 获授权的基金公司；认可基金公司
H{hzw&dZ<P authorized institution 认可机构
YO9;NA{sH authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
_$i)bJ authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
&yG5w4< authorized insurer 获授权保险人；获认可承保人
^09-SUl^ authorized investment 特准投资项目
Q2[; H!" authorized person 获授权人
yt<h!k$ _P authorized representative 获授权代表
+`tk LvM authorized share capital 法定股本
Q)im2o@z automated quotation system 自动报价系统
p0h E`! Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
bE?X?[K 自动交易系统〔香港期货交易所有限公司〕
=Y Y 7V! automatic adjustment mechanism 自动调整机制
-\ n%K automatic adjustment system 自动调整系统
% `* On~ Automatic Clearing House 自动票据交换所
quRTA"!E automatic exchange rates accumulation system 自动化汇率累集系统
K /K|[=bl Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
@Gt.J*!s/ automatic teller machine [ATM] 自动柜员机
:0Z\-7iK autopay 自动转帐
i h-J{1 available assets 可用资产
jl5&T{z available fiscal reserve 现存财政储备
)Z)Gb~G available profit 可用利润
Ub/ZzAwq Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
|-L7qZu% average 平均；平均数；海损
@qEUp7W.? average basic salary 平均基本薪金
in6*3C4 average consumer expenditure 平均消费开支；一般消费开支
(e Ssx / average cost 平均成本
")<5 VtV average cost of land production 增辟土地平均成本
/36g f average daily turnover 平均每日成交额
%j.n^7i]^: average daily wage rate 平均每日工资率
I-#7Oq:Np average expenditure pattern 平均开支模式
)D ~ 5 average growth rate 平均增长率
pQ> |d H+. average net fixed assets 固定资产平均净值
OX%#8Lx average of relatives 相对价格平均数
U7Oa
13Qz average price 平均价格
2T(7V[C%9 average propensity to consume 平均消费倾向；一般消费倾向
fbD,\ rjT average propensity to save 平均储蓄倾向；一般储蓄倾向
cQ
|Q-S average rate 平均率
G.`},c;A- average revenue 平均收入；平均收益
'q?Y5@ s average stock 平均库存；平均存货
v oQJ!h1 average yearly rent 平均年租
`aTw!QBfG avoidance of double taxation 避免双重课税
PQp/ &D4K avoidance of tax 避税
