A:
04#<qd&ob@ A share Ａ股；甲类股份
7=a=@D[ abatement of tax 减税；减扣免税额
3,)[Q?nKD ABN AMRO Bank N.V. 荷兰银行
*QA{xvT above-the-line expenditure 线上项目支出；经常预算支出
dfWtLY above-the-line receipt 线上项目收入；经常预算收入
U Y^TTRrH ABSA Asia Limited 南非联合亚洲有限公司
\: 9<d@? absolute change 绝对数值变更
VfkQc$/ absolute expenditure 实际开支
L7nW_ absolute guideline figure 绝对准则数字
BE)&.}l absolute interest 绝对权益
MN[D)RKh; absolute order of discharge 绝对破产解除令
& {=}U absolute profit margin 绝对利润幅度
!112u#V absolute value 实值；绝对值
I|.
< absolutely vested interest 绝对既得权益
Xh@;4n absorbed cost 已吸收成本；已分摊成本
IubzH f absorption 吸收；分摊；合并
z
LZ HVvL3 absorption rate 吸收率；摊配率；分摊率
? $.x%G+ ACB Finance Limited 亚洲商业财务有限公司
cf%aOH YI* acceptable form of reciprocity 合理的互惠条件
E'^ny4gL acceptable rate 适当利率；适当汇率
8u7QF4
Id acceptance agreement 承兑协议
9gac7(2`) acceptance for honour 参加承兑
d "OYq acceptor 承兑人；接受人；受票人
3h fv^H acceptor for honour 参加承兑人
5,9cD`WR^ accident insurance 意外保险
\]0+J Accident Insurance Association of Hong Kong 香港意外保险公会
=}'7}0M_= accident insurance scheme 意外保险计划
2?kVb F accident year basis 意外年度基准
D*t[5,~j accommodation 通融；贷款
Zx^R -9 accommodation bill 通融票据；空头票据
gd kHaLL" accommodation party 汇票代发人
A@jBn6 account balance 帐户余额；帐户结余
#@m6ag. account book 帐簿
J+l#!g k$! account collected in advance 预收款项
&Xh=bM'/%m account current book 往来帐簿
lw _@(E]E account of after-acquired property 事后取得的财产报告
aj]pN,g@N account of defaulter 拖欠帐目
KN'twPFq account payable 应付帐款
lm|s% account payee only [A/C payee only] 只可转帐；存入收款人帐户
m'WGK`WIm account receivable 应收帐款
BFZ\ \rN` account receivable report 应收帐款报表
?I"FmJ; account statement 结单；帐单；会计财务报表
?KG4Z account title 帐户名称；会计科目
~(]'ah, accountant's report 会计师报告
A u"BDP Accountant's Report Rules 会计师报告规则
TGuCIc0B{ accounting and auditing procedure 会计与审计程序；会计与核数程序
t(1gJZs>kX Accounting Arrangements 《会计安排》
T' a& accounting basis 会计基础
x\ 8gb#8 accounting by Official Receiver 破产管理署署长呈交的帐目
zQoJ8 i> Accounting Circular 《会计通告》
R~BFZF>: accounting class 会计类别
_7<G6q2( accounting date 记帐日期；会计结算日期
{EJ+
accounting for money 款项核算
FTu<$`!1L Accounting Officer 会计主任
&Z%'xAOGR accounting period 会计报告期；会计期
*1h@Jb34 accounting policy 会计政策；会计方针
0u
bf] Z accounting practice 会计惯例
SK 5__Ix accounting principle 会计准则
z vwv7JtB accounting record 会计记录
}ISR +./+ accounting report 会计报告
qRXHaQi@9 Accounting Services Branch [Treasury] 会计事务部〔库务署〕
F]cc?r312 Accounting Society of China 中国会计学会
r o8C^d] accounting statement 会计报表
Z/LYTo$Bz accounting system 会计制度；会计系统
9Us'Q{CD accounting transaction 会计事项；帐务交易
vdd>\r)v accounting treatment 会计处理
[a7S?%>Bh accounting year 会计年度
]L?WC accretion 增值；添加
|Elz{i- accrual 应计项目；应累算数目
^ # 3,*(S accrual basis 应计制；权责发生制
*
yGlX[ accrual basis accounting 应计制会计；权责发生制会计
WnhH]WY accrue 应累算；应计
Rm Q>.? accrued benefit 应累算利益
ge #P(Itz accrued charges 应计费用
F41g Mg accrued cumulative preference share dividend 应累算的累积优先股股息
4%7Oaf>9 accrued expenses 应累算费用
8# IEE|1 accrued interest payable 应付利息；应计未付利息
m5 l& accrued interest receivable 应收利息；应计未收利息
3v3`d+;& accrued right 累算权益
S2?)Sb` accruing profit 应累算的利润
0aGAF ] accumulated fiscal reserve 累积财政储备
eBqF@'DQ accumulated profit 累积利润；滚存溢利
3935cxT1U accumulated reserve 累积储备
} [OEtd{ accumulation of surplus income 累积收益盈余
H>wXQ5 ?W; acquired assets 既得资产
D0yH2[j+ acquisition 收购；购置；取得
T#a6X;9P acquisition cost 购置成本
S"/gZfxer acquisition expenses 购置费用
:Yn{:%p acquisition of 100% interest 收购全部股权
7e
/Kh)5G acquisition of control 取得控制权
VM+l9 z> acquisition of fixed assets 购置固定资产
}] . |7h acquisition of shell “买壳”
0G3T.4 I acquisition price 收购价
EGj zjuJu{ act of God 天灾
r@ba1*y0 acting partner 执事合伙人
BJjx y0+ active market 买卖活跃的市场；交投畅旺的市场；旺市
5Zl7crA [ active partner 积极参与的合伙人
}DQ[C& active trading 交投活跃
9`!#5i)VU8 actual circulation 实际流通
zwK$ q=-: actual cost 实际成本
W3&~[DS@~ actual expenditure 实际开支；实际支出
7e G@)5Uy actual income 实际入息；实际收入；实际收益
,. V=y% actual market 现货市场
i}>} %l| actual price 现货价；实际价格
Oyp)Wm;@ actual profit 实际利润
}3R:7N`,| actual quotation 实盘；实际价位；实际报价
9mEhZ" actual year basis 按实际年度计算
%3T:W\h actuals 实货
c 3Zwp% actuarial investigation 精算调查
i|fkwV,5 actuarial principle 精算原则
e r"gPW actuarial report 精算师报告
`3.bux~ Actuarial Society of Hong Kong 香港精算学会
2G$-:4B actuarial valuation 精算师估值
fa,;S w actuary 精算师
~TjTd ad referendum agreement 暂定协议；有待覆核的协定
`!.c_%m2 ad valorem duty 从价税；按值征税
[yVcH3GcjI ad valorem duty system 从价税制
'h 7n} ad valorem fee 从价费
:KsBJ>2ck ad valorem tariff 从价关税
4}H f"L[ l additional allowance 额外免税额
Co`: D additional amount for unexpired risk 未过期风险的额外款额
]CgZt' h{ additional assessable profit 补加应评税利润
:U-yO 9!j additional assessment 补加评税
W |+&K0M additional commitment 额外承担
\p\rPf Y{> additional commitment vote 额外承担拨款
g$mqAz< additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
%Gm4,+8P3o additional dependent parent allowance 供养父母额外免税额
WiFZY*iu5 additional provision 额外拨款
h|ja67VG additional stamp duty 附加印花税
@@|H8mP}H additional tax 补加税罚款；补加税款
3A el Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
HK<oNr.d52 adjudged bankrupt 被裁定破产
hYh~[Kr^@^ adjudicated bankrupt 裁定破产人
B9o B5E adjudication fee 裁定费；评定印花税额手续费；评估契据费
>Yfo $S_ adjudication of bankruptcy 裁定破产；宣告破产
YrTjHIn~w adjudication of insolvency 裁定无力偿还债务
b<KKF ' adjusted actual 经调整的实数；调整后的实数
A{Q~@1 adjusted current assets 经调整的流动资产；调整后的流动资产
#b{;)C fL adjusted figure 经调整的数字；调整后的数额
T7Yg^ -" adjusted liabilities 经调整的负债；调整后的负债
E5$uvxCI adjusted loss 经调整的亏损；调整后的亏损
s=n_(}{ q 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
<@=w4\5j9 adjusted profit 经调整的利润；调整后的利润
w4Ku1G#jC adjusted surplus 经调整的盈余额；调整后的盈余额
_2WI i/6K adjusted value 经调整的价值；调整后的价值
+ID% ( : adjustment 调整；修订；理算〔保险〕
kYkck]| adjustment centre 调剂中心
u!cA_, adjustment lag 调整过程的时间差距；调整时差
[?#-JIZ3T adjustment mechanism 调整机制
p fg>H adjustment of loss 亏损调整
* JVJKqed adjustment process 调整过程；调整程序
:#UN^ "(m} adjustment range 调整幅度
#^q@ra administered exchange rate 受管制汇率
b!g8NG Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
I)4NCjcCw administration expenses 行政费用
V _pKe~ administration fee 手续费；行政费
5@~5RNrq2 administration in bankruptcy 破产管理
LU@+ O12 administration order 遗产管理令
RTTEAh:. administrator 管理人；遗产管理人
'w}/ o+x@ administrator of the estate 遗产管理人
&qZ:"k admission of debt 债项承认书
@fSqGsSk admission of proof 接纳债权证明
2LH.I f advance 放贷款项；垫付款项；预支款项；预付款项
/ee 4 v! advance account 暂支帐目；预付款帐户
5VW*h advance compensation 预付补偿金
[E/8E
h < advance from shareholder 股东垫款
z#sSLE.$Z advance pending reimbursement 预支以待日后付还
P4~C0z advanced economy 先进经济体系
N9cUlrDO advancement 预付；预付财产
^ v@&
q advances warrant 垫款令
U+g<lgH1J advancing 贷出
vjD||!g' adverse balance 逆差
on0>_-n) adverse exchange 逆汇
Y ptP_R:2p advertisement addressed to shareholders 在报章刊登的致股东通告
sTO9>~sj advice for collection 托收通知书
Z6oA>D advice of drawing 提款通知书；汇票通知书
0G/_"} @ advice of payment 付款通知
)UG<KcdI Advisory Committee [Securities and Futures Commission]
MIwkFI8 谘询委员会〔证券及期货事务监察委员会〕
!,>9?(
Advisory Committee on Diversification 经济多元化谘询委员会
I` EgR?5 ` affidavit 誓章；遗产申报誓章
PiwI.c affidavit of no receipt 述明无收款的誓章
!:Clzlg affiliate 联号；联营公司；附属公司
gNzamorv[ affiliated company 附属公司；联号；联营公司
\+sP<'~M affirmation [estate duty] 非宗教式宣誓〔遗产税〕
:KJZo,\ affordability 负担能力
/<oBgFMoJ African Development Bank [AfDB] 非洲开发银行
G7H'OB
& after-acquired property 事后取得的财产
t~FOaSt after-hours dealing 市后交易
Hf$LWPL)lM after-tax profit 税后盈利；税后利润；税后溢利
> v ]-B"Y agency agreement 代理协议
JZB@K6 ~dO agency expenses 代理机构的开支
XRR`GBI agency fee 代理费
X7&
^"|: Agency Law 《代理法》
Y/<
],1U agent 代理人；承销人
V .VV:`S agent of company 公司代理人
Fs) m;C agent's fee 代理人费；经纪费
.=4k'99, aggregate 总计；总数；总体数字
a,* ~wmg aggregate amount 总款额；总额
1]Gp \P} aggregate assets and liabilities 总体资产与负债
`1"Xj ^
YM aggregate at constant price 按固定价格计算的总体数字
w
B[H & aggregate demand 总需求
?BnjtefIe aggregate gross position 总持仓量
:0B'
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[\e2 ID; aggregate of salaries tax 合计薪俸税
|\
4cQ aggregate performance 总体表现；总体业绩
B" :u5_B aggregate supply 总体供应
W02swhS aggregate surplus 总盈余
4PAuEM/z aggregate total 整体总额
.[4Dv t|>6 aggregate value 总值；合计价值
F^|4nBd*ub aggregated basis 合计基准
B>W! RyH8o aggregated net chargeable income 合计应课税入息实额
2s:$4]K D aggregation 合并计算；合计；总和
`. a~G
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H:M;H =0 aggregation of property 财产的总和
xu7Q^F#u agio 差价；贴水
Acib<Mi2!- Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
5 MD=o7O^ Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
p-o!K\o-1 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
x(/{]$h Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
iSxuor ^; 《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》
%t\ ~3pw= Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
p8Wik< '^ 《香港政府和大韩民国政府关于相互促进和保护投资协定》
|v%xOl agreement for a settlement 授产协议
o>Jr6: D( agreement for assignment 转让协议
r b@ {ir agreement for sale 售卖协议；买卖协议
#q%V|A jq agreement for sale and purchase 买卖协议
$'>h7]. agreement for the payment of interest 支付利息协议
_lj&}>l agreement for the repayment of money 还款协议
:Pf2oQ agreement of reinsurance 再保险协议
Zm!5X9^! Agricultural Bank of China 中国农业银行
csay\Q{ air passenger departure tax 飞机乘客离境税
k3B-;%3I; Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
;J3
(EB airport tax 机场税
t!,GI& alcohol duty 酒精税
c*#*8R9.y alienation 让与；让渡；转让
u$ ?t |Ll alimony 生活费；赡养费
R3=]Av46 All Ordinaries Index [AOI] 所有普通股指数
Fxr$j\bm all risks 全险；综合险
D27MT/=7 All Sales Record for Stock Market 《股票市场成交报告》
=Wj{J.7mf] Allied Capital Resources Limited 新联财务有限公司
O}IRM|r" all-items index [Consumer Price Index] 总指数〔消费物价指数〕
x<%V&<z1g allocation letter 拨款信件
IDpW5 Dc allocation of fund 分配款项；预留款项
}\Mmp+ < allocation of profit 利润分配；溢利分配
>'X[*: Cx allocation warrant 拨款令
60 z =bd] allotment 分配；配股
wO
{-qrN allotment notice 股份配售通知；配股通知
&p2fMVWJ7 allotment of shares 股份分配
!Yan}{A, allowable 可获宽免；免税的
=fr_` "?k allowable business loss 可扣除的营业亏损
<> FpvdB allowable expenses 可扣税的支出
g$j ZpU allowance 免税额；津贴；备抵；准备金
cc ^ [ u+ allowance for debts 债项的免税额
y=)xo7 ( allowance for depreciation by wear and tear 耗损折旧免税额
NJ{M-K%> allowance for funeral expenses 殡殓费的免税额
b];p/V#
< allowance for inflation 为通货膨胀而预留的款项；通胀准备金
$M=W`E[g allowance for repairs and outgoings 修葺及支出方面的免税额
{)8!> K%G allowance to debtor 给债务人的津贴
]FLi^ }ct alteration of capital 资本更改
(NBq!;_2,x alternate trustee 候补受托人
.\X;VWTI amalgamation 合并
9As K=/Buf ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
:"oQ _bLT ambit of charges 征税范围；收费范围
+/E
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F};G & American Commodities Exchange 美国商品交易所
=,-&h
V American Express Bank Limited 美国运通银行
]wQ#8}zO American Stock Exchange 美国证券交易所
BL^8gtdn amortization 摊销
Z `)}1|~B amount due from banks 存放银行同业的款项
M[@=m[#a amount due from banks abroad 存放海外银行同业的款项
AGdFJ>/ amount due from holding companies 控股公司欠款
,y5 7tY amount due from local banks 存放本港银行同业的款项
jw"]U jub amount due to banks 银行同业的存款
|4@su"OA amount due to banks abroad 海外银行同业的存款
c)tG1|Og] amount due to holding companies 控股公司存款
voHFU#Z$ amount due to local banks 本港银行同业的存款
WTcrfs)T amount due to outport banks 外埠银行同业的存款
hvS4"% \ amount for note issue 发行纸币的款额
f2y:K6$'l* amount of bond 担保契据的款额
xC ,;IS k, amount of consideration 代价款额
d;$<K amount of contribution 供款数额
<+oTYPgD9 amount of indebtedness 负债款额
9a*}&fL[ amount of principal of the loan 贷款本金额
@N-P[.qL" amount of rates chargeable 应征差饷数额
eaxp(VX?oy amount of share capital 股本额
UpU2H4 amount of sums assured 承保款额
R}-<Z Je amount of variation 变动幅度
dk^Uf84.Gr amount of vote 拨款数额
kCu" G amount payable 应付款额
&7 YTz3aj amount receivable 应收款额
rI t#ps Amsterdam Stock Exchange 阿姆斯特丹证券交易所
8JU9Qb]L'I analysis 分析
?<i inx ancillary risk 附属风险
0;kp`hB annual account 周年帐目；周年帐目报表；年度决算；年结
$# /-+ > annual accounting date 年结日期
|9F^"7Q~C annual allowance 每年免税额；年积金；年度津贴；年津
w<ol$2&B annual balance 年度余额
/ ao| v annual disposable income 每年可动用收入
!Deg !f\g annual estimates 周年预算
}op 0`-Xb annual fee 年费
}?
W[D annual general meeting 周年大会
8a^E{x@HT annual growth rate 年增率；每年增长率
,/ =Fm annual long-term supplement 长期个案每年补助金
n8.W$ &-ia annual pensionable emolument 可供计算退休金的年薪
H.HXwN/x annual report 年报
9f
^c9@= Annual Report on the Consumer Price Index 《消费物价指数年报》
x dT1jI annual return 周年报表；周年申报表；每年报税表格
>2[\WF*"X Annual Return Rules 《周年报表规则》
1$*ZN4 annual review of consumer prices 每年消费物价回顾
"0(H! } D annual roll-forward basis 逐年延展方式
[a<u cJ annual salary 年薪
GYX/G>-r annual statement 年度报表；年度决算表
mct$.{~ 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
'T F5CNX annuitant 年金受益人
0 2lI-xHe annuity 年金
Vk/!_) annuity contract 年金合约
1FCHqqZ= annuity on human life 人寿年金
/7nircXj@ antecedent debt 先前的债项
\=O[' # ante-dated cheque 倒填日期支票
t R,&|?0 anticipated expenditure 预期开支
i7D)'4gkW anticipated net profit 预期纯利
<R TAO2 anticipated revenue 预期收入
@ nuMl5C-` anti-inflation measure 反通货膨胀措施
JYt)4mOo anti-inflationary stance 反通货膨胀立场
Vg 6/ 1 I apparent deficit 表面赤字
K|q5s]4I apparent financial solvency 表面偿债能力
0. 9%m 7.m apparent partner 表面合伙人
f8T6(cA application for personal assessment 个人入息课税申请书
Eu4-=2!4 application of fund 资金应用
=peodj^ application to release as liquidator and to destruct the books of accounts and documents
fr\"MP 申请免除清盘人职务及毁灭帐簿与文件
H} R/_5g appointed actuary 委任精算师
vn NX)$f appointed auditor 委任核数师；委任审计师
P9Yw\ appointed trustee 委任的受托人
0~(K@U># appointer 委任人
w&vZ$n-| apportioned pro rata 按比例分摊
f(^? PGO apportionment 分配；分摊
4 pin\ZS:C Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
29xm66
apportionment formula 分摊方程式
x.+ r.cAXH apportionment of estate duty 遗产税的分摊
tJ{3Z}K appraisal 估价；评估
']N1OVw^vf appreciable growth 可观增长
-A?6)ggf. appreciable impact 显着影响
xp!M A appreciable increase 可观增长
&D X&*Xq2 appreciation 增值；升值
/Ria"lLv appreciation against other currencies 相对其他货币升值
% Rv ;e appreciation of the exchange value of Hong Kong dollar 港元汇值上升
e;M#MkP7 appreciation tax 增值税
8QYP\7}o appropriation 拨款；拨用；拨付
jf`QoK appropriation account 拨款帐目
)(? ,1>k`Z Appropriation Bill 拨款法案
jvI!BZ appropriation-in-aid system 补助拨款办法
M@k8 ;_5 approved assets 核准资产
l@
amAusE approved basket stock 认可一篮子证券
CNo'qlvF5N approved budget 核准预算
9vQI
~rz? approved charitable donation 认可慈善捐款
Y ]xFe > approved charitable institution 认可慈善机构
Z%Kkh2-uh approved currency 核准货币；认可货币
_ (U|Kpi approved estimates 核准预算
^V1 .Y approved estimates of expenditure 核准开支预算
=RA8^wI approved overseas insurer 核准海外保险人
D%= VhKq approved overseas trust company 核准海外信托公司
S,ENbP%0r approved pooled investment fund 核准汇集投资基金
Y<4%4>a approved provident fund scheme 认可公积金计划
- x~4@~ approved provision 核准拨款
W E-cq1) approved redeemable share 核准可赎回股份
N)kZ2|oD approved regional stock 认可地区性证券
u<VR;p:y approved retirement scheme 认可退休金计划
k10g %K4g approved subordinated loan 核准附属贷款
~rUcko8 arbitrage 套戥；套汇；套利
5^,"Ve| arbitrageur 套戥者；套汇者
+N| }6e arbitrary amount 临时款项
&V`~ z
e arrangement 措施；安排；协定
ftr8~*]O arrears 欠款
9+"R}Nxv^ arrears of pay 欠付薪酬
~ `xaBz0q arrears of revenue 逾期未收税款；逾期未收的帐项
gMGX)Y ,=/ articles of association 组织章程；组织细则；组织章程细则
pR3@loFQ`o Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
yDuMn< =3 ascertainment of profit 确定利润
XF6ed "Asia Clear" “亚洲结算系统”
'n>v}__&| Asia Commercial Bank Ltd. 亚洲商业银行有限公司
sjZ@}Vk3b Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
gB3 Tz(! Asian Development Fund [ADF] 亚洲发展基金
4Y2!q$}I+ Asian dollar bond 亚洲美元债券
qZV.~F+
Asian dollar market 亚洲美元市场
lU`} Asian dollar rate 亚洲美元利率
H% peE9>$ Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
C[-M
~yIL Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
Jq5]( F!z asked price 沽盘；喊价；索价；卖方报价
K P1;u #v assessable income 应评税入息
^69ZX61vt assessable loss 应评税亏损
8\N`2mPt assessable profit 应评税利润
>FR;Ux~a assessable value 应评税值
A-&'/IHR"B assessed profit 估定利润
)YtdU(^J$ assessed value 经评估价值
?; bsg 9 assessment 评税；评定；估价；评税单
JO3x#1~;_ assessment number 评税编号；估价编号
6h5,XcO4 assessment of additional tax 补加税评税
0b)q,]l] assessment of performance 业绩评估；实绩评价
{:63 % j Assessor 评税主任
iI]E%H} asset price bubbles 资产价格泡沫
I+!?~]AUuq asset-backed securities 具资产保证的证券
@ VzD> ?) assets accretion 资产增值
$:RP tG assets and liabilities 资产与负债
DjMhI_ Yu assets betterment statement 资产递增表；资产改进表
]c+HD * assets lending 实物放款；有抵押贷款
z#( `H6n : assets of the company passing on the death 死者去世时转移的公司资产
J)o =0i>* assets pledged as security for liabilities 用作负债抵押的资产
<`f~Z|/-_( assets portfolio 资产投资组合
oEuV&m|yX assets price 资产价格
~jpdDV&u\ assets quality 资产质素
j><8V Qx assets realization 资产变现
b 9%G"?~Zz assets refinancing arrangement 资产再集资安排
X!AD]sK assets securitization 资产证券化
GyVRe]<>B assets situated outside Hong Kong 在香港以外地方的资产
E dp%z"J;C assets stripping 削减资产；拆卖资产
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Q[i assets value 资产值
M>yt\qbkA assignee 承让人
)LdS1% assignment 转让；转让书；转让契
o6v'`p ' assignment of interest 权益转让
# cAX9LV assignment of letters patent and trade mark 专利证书及商标转让
e v LZ<| assignment of property 物业转让；物业转让书
&^I2N pT assignment right 转让权
s?,\aSsU@ assignor 转让人
`J26Y"]P associate 有联系的人；有关连人士；相联者；合伙人；联系人
}#Q ?\ Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
6p}dl>T_y associate member 附属会员
8rNRQOXOa associated body corporate 相联法人团体
j,J/iJs associated company 相联公司；联属公司
p%]ZG, associated corporation 相联法团
Jg2*$gL;_ Association of Chartered Certified Accountants [ACCA] [United Kingdom]
m ~<<ok_ 公认会计师公会〔英国〕
u & Lp Association of Futures Exchange Brokers 香港期货经纪协会
1Uw pLd Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
S#|dmg;p association of underwriters 承保人组织
)Bb:?!EuEH assumption of control 接管
/hC'-6:]^ assurance 担保；保险；转易；转易书
7_^JgA|Kk7 assurance of interest 权益的转易
dBG5 IOD at 19XX price 按一九ＸＸ年价格计算
b-"kclK at a discount 按赔价计算；按贴水价格计算；打折扣
mR1|8H!f at a premium 按溢价计算；按升水价格计算
EqjaD/6Y` at call 通知付款；按通知
3m]8>1e1" at constant market price 按固定市价计算
H7}@56 at constant price 按固定价格计算
6$y$ VeW at cost 按成本计算
.*,W%r?1n6 at current market price 按当时市价计算；按现时市价计算
)bkJ [ '9 at current price 按当时价格计算；按现时价格计算
* $Tz g!/ at factor cost 按要素成本计算；按生产要素成本计算
.271at#- at money-of-the-day price 按付款当日价格计算
p4sU: at or better 按指定或较佳价位〔买卖指令〕
7A6: * at par 按面值计算；平价
tDQo1,(oY at sight 见票即付
rF:l+I] at the close 按收市盘
<AN=@`+ at the opening 按开市盘
C
U 8s* attestation 见证；见证条款
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at-the-money option 平价期权
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* ?hA' attorney 受权人；受托代表人
ySP%i6!au attornment 新拥有人承认书
KrzIL[;2 o attributable profit 可归属利润
l(j._j~p attributable share value 可归属股份价值
j}F ;Bfq! Auckland Stock Exchange 奥克兰证券交易所
62Q`&n6 auction 拍卖
~ ~U, auctioneer 拍卖商
l2ww3)Z audit 审计；核数
Y2&hf6BE Audit Commission 审计署
}
>z l Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
#BOLq`9 f 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〕
6EY W:o audit review 帐目审查
11Y4oS Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
s<b(@L 1 audited account 审计帐目；经审计的帐目
9_&N0>OF audited annual account 经审计的周年帐目
U3rpmml audited balance sheet 经审计的资产负债表
R GC DC*\ auditor 核数师；核数主任；审计师
L8.u7( -# auditor's certificate 核数师证明书；审计师证明书
zYZ^/7) auditor's report 核数师报告；审计师报告
A`
)A=L Aussie bond 澳元债券
eZ`x[g%1 austerity budget 紧缩预算
$:!L38[7$ Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
0WO-+eRB/ Australia All Ordinaries Index 澳洲所有普通股票指数
%&\DCAFk Australian Dollar [AUD] 澳元
X6 SqOb\(a Australian Options Market 澳大利亚期权市场
Z-;I,\Y% Australian Securities Commission 澳洲证券事务监察委员会
(! "+\KY Australian Society of Certified Practising Accountants 澳洲执业会计师公会
i^_?C5 Australian Stock Exchange 澳大利亚证券交易所
r(i!". Z Austrian Schilling [ATS] 奥地利先令
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authentication 认证；鉴证
sNbCOT ow authority to purchase 委托购买证；委购书
qV&ai {G: authorization 认可；核准；授权；授权书
_fmOTz G authorization by direction 指示授权
9zac[t no authorization by instruction 指令授权
J=7 <dEm& authorization by warrant 令状授权
f
J$>VN authorization of unit trust 单位信托的认可
227 Z6#CF! authorized agent 指定代理人
3 Jj 3!aDB authorized capital 法定资本
^oH!FN`;{ authorized clerk 出市员
&:}}T=@M1 authorized dealer 认可交易商
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authorized financial institution 认可财务机构
A "pV 7
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L PK[^ authorized fund house 获授权的基金公司；认可基金公司
T.B} k`$ authorized institution 认可机构
v#E RXIrf authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
I?#B_ R# authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
D F N authorized insurer 获授权保险人；获认可承保人
EhK~S(r^ authorized investment 特准投资项目
.N~YVul[a* authorized person 获授权人
=qy{8MsjA authorized representative 获授权代表
s3+6Z~g'B authorized share capital 法定股本
=! P automated quotation system 自动报价系统
v3Xt<I=4y Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
C#@>os C 自动交易系统〔香港期货交易所有限公司〕
y1*z," dx automatic adjustment mechanism 自动调整机制
GkYD:o=qx automatic adjustment system 自动调整系统
>X0c:p Pu Automatic Clearing House 自动票据交换所
T*v@hb J automatic exchange rates accumulation system 自动化汇率累集系统
b _%W*Q Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
C=!YcJ9 automatic teller machine [ATM] 自动柜员机
y -
Ge"mY autopay 自动转帐
_ ;8+L\ available assets 可用资产
GJ P\vsaQ available fiscal reserve 现存财政储备
; w+<yW}EL available profit 可用利润
4M3{P Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
S1G=hgF_L average 平均；平均数；海损
e_z"<yq average basic salary 平均基本薪金
^ e4y:# Nu average consumer expenditure 平均消费开支；一般消费开支
e,rCutA) average cost 平均成本
QCVwslj,K average cost of land production 增辟土地平均成本
ppXt8G3% x average daily turnover 平均每日成交额
w?Nx ^)xX average daily wage rate 平均每日工资率
a]nyZdt` average expenditure pattern 平均开支模式
rn"} @5 average growth rate 平均增长率
+~cW0 z average net fixed assets 固定资产平均净值
$kCXp.#k@~ average of relatives 相对价格平均数
x39n7+j4 average price 平均价格
; VI W/ average propensity to consume 平均消费倾向；一般消费倾向
^ Z~'>J average propensity to save 平均储蓄倾向；一般储蓄倾向
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qfb average rate 平均率
zm`^=cV average revenue 平均收入；平均收益
{xS\CC(g average stock 平均库存；平均存货
~ @Au < average yearly rent 平均年租
hY^-kdQ>M avoidance of double taxation 避免双重课税
{nyVC%@Y avoidance of tax 避税
