A:
A1O' |7X A share Ａ股；甲类股份
,Q abatement of tax 减税；减扣免税额
jIJ~ QpNE ABN AMRO Bank N.V. 荷兰银行
t'n pG}`tE above-the-line expenditure 线上项目支出；经常预算支出
2LF/H$] o5 above-the-line receipt 线上项目收入；经常预算收入
A^USBv+9` ABSA Asia Limited 南非联合亚洲有限公司
JMC. w! absolute change 绝对数值变更
hgPa6Kd absolute expenditure 实际开支
;ub;l h 3 absolute guideline figure 绝对准则数字
V<GHpFi0 absolute interest 绝对权益
X
$jWo@ absolute order of discharge 绝对破产解除令
IxY|>5z absolute profit margin 绝对利润幅度
b,7k)ND1F absolute value 实值；绝对值
!2%HhiB' absolutely vested interest 绝对既得权益
,o86}6Ag absorbed cost 已吸收成本；已分摊成本
B3 8 ]~' 8 absorption 吸收；分摊；合并
l9{hq/V absorption rate 吸收率；摊配率；分摊率
GeH#I5y ACB Finance Limited 亚洲商业财务有限公司
z&zP)>Pv acceptable form of reciprocity 合理的互惠条件
9jM}~ XvV acceptable rate 适当利率；适当汇率
H\ F :95 acceptance agreement 承兑协议
Lt64JH^lz acceptance for honour 参加承兑
<:+ x+4ru acceptor 承兑人；接受人；受票人
5?{ r acceptor for honour 参加承兑人
+^6 0T$ accident insurance 意外保险
TM%| '^) Accident Insurance Association of Hong Kong 香港意外保险公会
OP[ @k accident insurance scheme 意外保险计划
m*&]!mM"0G accident year basis 意外年度基准
o#3 ly-ht accommodation 通融；贷款
]_ f_w 9] accommodation bill 通融票据；空头票据
d,k!qjf=r accommodation party 汇票代发人
T(id^ w account balance 帐户余额；帐户结余
E(>=rD /+ account book 帐簿
P3x8UR=fS account collected in advance 预收款项
(7wc *#} account current book 往来帐簿
5_GYrR 2 account of after-acquired property 事后取得的财产报告
M\uiq38 account of defaulter 拖欠帐目
+ %<(E account payable 应付帐款
W+I!q:p4H account payee only [A/C payee only] 只可转帐；存入收款人帐户
/:m->
T account receivable 应收帐款
em%4Ap account receivable report 应收帐款报表
Ni9/}bb account statement 结单；帐单；会计财务报表
n<LEler#M account title 帐户名称；会计科目
?WGA?J %2 accountant's report 会计师报告
fDv2JdiU Accountant's Report Rules 会计师报告规则
-_=nDH accounting and auditing procedure 会计与审计程序；会计与核数程序
s}vAS~~2L3 Accounting Arrangements 《会计安排》
j'Fpjt"&= accounting basis 会计基础
<sb~ ^B accounting by Official Receiver 破产管理署署长呈交的帐目
}bb;~ Accounting Circular 《会计通告》
8{^kQ/]'| accounting class 会计类别
dm\F accounting date 记帐日期；会计结算日期
$*^7iT4q_t accounting for money 款项核算
8'HEms Accounting Officer 会计主任
o_izl \ accounting period 会计报告期；会计期
03$mYS_? accounting policy 会计政策；会计方针
G|bT9f$ accounting practice 会计惯例
P78g /p T accounting principle 会计准则
@ a! #G accounting record 会计记录
Dj"F\j 1 accounting report 会计报告
Wf+cDpK Accounting Services Branch [Treasury] 会计事务部〔库务署〕
$0 W|26; Accounting Society of China 中国会计学会
g2+2%6m0 accounting statement 会计报表
Cjn#00 accounting system 会计制度；会计系统
h79}qU accounting transaction 会计事项；帐务交易
yb <fpM accounting treatment 会计处理
y8]B:_iU9 accounting year 会计年度
Kg{+T` accretion 增值；添加
is?{MJZ_ accrual 应计项目；应累算数目
pC#E_*49 accrual basis 应计制；权责发生制
w'>p Y accrual basis accounting 应计制会计；权责发生制会计
R$R *'l accrue 应累算；应计
!z\h| wU+ accrued benefit 应累算利益
\1k 79 c accrued charges 应计费用
8SMxw~9$ accrued cumulative preference share dividend 应累算的累积优先股股息
{5Q!Y&N.% accrued expenses 应累算费用
owVX*&b{ accrued interest payable 应付利息；应计未付利息
8 ?xE6 accrued interest receivable 应收利息；应计未收利息
)W^F2-{ accrued right 累算权益
ju8> :y8 accruing profit 应累算的利润
1 KU!
tL accumulated fiscal reserve 累积财政储备
Cwv9 a^ accumulated profit 累积利润；滚存溢利
#|uCgdi accumulated reserve 累积储备
)HEa<P^kJl accumulation of surplus income 累积收益盈余
[:7'?$ acquired assets 既得资产
xK>*yV acquisition 收购；购置；取得
^
gd aa>L acquisition cost 购置成本
)* u8/U acquisition expenses 购置费用
tj' \tW+s' acquisition of 100% interest 收购全部股权
on4HKeO acquisition of control 取得控制权
iDpSj!x/_ acquisition of fixed assets 购置固定资产
mVj9 , q0 acquisition of shell “买壳”
./\@Km? acquisition price 收购价
xVw9 v6@`h act of God 天灾
2R[:]-b acting partner 执事合伙人
aS>u,=C active market 买卖活跃的市场；交投畅旺的市场；旺市
K%t*8
4j active partner 积极参与的合伙人
&sl0W-;0 active trading 交投活跃
y\/1/WjBn actual circulation 实际流通
>R'F, actual cost 实际成本
z}.e]|b^H actual expenditure 实际开支；实际支出
lt/1f{v[: actual income 实际入息；实际收入；实际收益
p'Y^ X actual market 现货市场
W8G,=d}6 actual price 现货价；实际价格
FUiRTRIYe actual profit 实际利润
Pd8![Z3 actual quotation 实盘；实际价位；实际报价
8=!D$t\3 actual year basis 按实际年度计算
n*h)'8`Ut actuals 实货
?al'F q actuarial investigation 精算调查
4VHn \ actuarial principle 精算原则
><4<yj1 actuarial report 精算师报告
!Mx$A$Oj> Actuarial Society of Hong Kong 香港精算学会
? w$kue actuarial valuation 精算师估值
T~-ycVc actuary 精算师
,<.V7(|t) ad referendum agreement 暂定协议；有待覆核的协定
@ JGP,445 ad valorem duty 从价税；按值征税
49eD1h3'X[ ad valorem duty system 从价税制
|44Ploz2b ad valorem fee 从价费
M$ wC=b ad valorem tariff 从价关税
R7% #U`Q^A additional allowance 额外免税额
91/Q9xY additional amount for unexpired risk 未过期风险的额外款额
\UA[ additional assessable profit 补加应评税利润
(|2t#'m additional assessment 补加评税
Kf3"Wf^q additional commitment 额外承担
n3WlZ!$ additional commitment vote 额外承担拨款
aHD]k8 m z additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
r-,%2y? additional dependent parent allowance 供养父母额外免税额
,Co|-DYf} additional provision 额外拨款
!M(xG%M-V additional stamp duty 附加印花税
[DuttFX^x additional tax 补加税罚款；补加税款
%O;:af"Ja8 Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
W" scV@HKu adjudged bankrupt 被裁定破产
EAUEQk?9 adjudicated bankrupt 裁定破产人
YqscZ(L:y adjudication fee 裁定费；评定印花税额手续费；评估契据费
`Gs9Xmc| adjudication of bankruptcy 裁定破产；宣告破产
?4Y GT adjudication of insolvency 裁定无力偿还债务
)+#` CIv adjusted actual 经调整的实数；调整后的实数
H8=N@l adjusted current assets 经调整的流动资产；调整后的流动资产
juJkl SD adjusted figure 经调整的数字；调整后的数额
{FI&^39
F$ adjusted liabilities 经调整的负债；调整后的负债
cTi fC1Pf adjusted loss 经调整的亏损；调整后的亏损
"69s) ~ 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
t5Sy V:fP adjusted profit 经调整的利润；调整后的利润
:@Pl pF K adjusted surplus 经调整的盈余额；调整后的盈余额
Q3'llOx adjusted value 经调整的价值；调整后的价值
+w`2kv adjustment 调整；修订；理算〔保险〕
w?L6!) oiz adjustment centre 调剂中心
~g91Pr adjustment lag 调整过程的时间差距；调整时差
aj='b.2) adjustment mechanism 调整机制
,~U>'&M; adjustment of loss 亏损调整
!|(-=2` adjustment process 调整过程；调整程序
n9\TO9N adjustment range 调整幅度
G/E+L-N#` administered exchange rate 受管制汇率
KYm0@O>; Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
&C_j\7Dq administration expenses 行政费用
hE{K=Tz$ administration fee 手续费；行政费
m!!/Za administration in bankruptcy 破产管理
X0HZH?V+ administration order 遗产管理令
hPB9@ hT$ administrator 管理人；遗产管理人
70d 1ReQ administrator of the estate 遗产管理人
hgG9m[?K admission of debt 债项承认书
:
$1?i) admission of proof 接纳债权证明
"nynl'Ryk advance 放贷款项；垫付款项；预支款项；预付款项
2k~l$p>CN! advance account 暂支帐目；预付款帐户
sI=xl advance compensation 预付补偿金
AYBns]! advance from shareholder 股东垫款
#^0R&) T advance pending reimbursement 预支以待日后付还
!)f\%lb advanced economy 先进经济体系
.^` {1% advancement 预付；预付财产
~12EQacOT advances warrant 垫款令
7sCG^&Y advancing 贷出
[(i adverse balance 逆差
:U|1 xgB adverse exchange 逆汇
B`)BZ,#p advertisement addressed to shareholders 在报章刊登的致股东通告
e+7"/icK advice for collection 托收通知书
(TtkFo'!U advice of drawing 提款通知书；汇票通知书
NWESP U):w advice of payment 付款通知
0D.Mke ) Advisory Committee [Securities and Futures Commission]
Oi.C(@^( 谘询委员会〔证券及期货事务监察委员会〕
tAd%#: K Advisory Committee on Diversification 经济多元化谘询委员会
,L2ZinU: affidavit 誓章；遗产申报誓章
l\H=m3Bg affidavit of no receipt 述明无收款的誓章
BKC iIf kZ affiliate 联号；联营公司；附属公司
5Pc;5
o0C affiliated company 附属公司；联号；联营公司
8Al{+gx@? affirmation [estate duty] 非宗教式宣誓〔遗产税〕
r8?gD& c} affordability 负担能力
8
/]S^'> African Development Bank [AfDB] 非洲开发银行
:LQYo '@yB after-acquired property 事后取得的财产
g/d<Zfq<{ after-hours dealing 市后交易
Vr)S{k-Q after-tax profit 税后盈利；税后利润；税后溢利
^oz3F]4,g agency agreement 代理协议
=ZznFVJ`={ agency expenses 代理机构的开支
2QcO R4_V agency fee 代理费
Evq IcZ Agency Law 《代理法》
J[|y:N agent 代理人；承销人
y-b%T|p9 agent of company 公司代理人
1s& zMWC agent's fee 代理人费；经纪费
u/0h$l aggregate 总计；总数；总体数字
k9R4Y\8P aggregate amount 总款额；总额
NN{?z! aggregate assets and liabilities 总体资产与负债
yPBZc h %- aggregate at constant price 按固定价格计算的总体数字
.NC!7+1m aggregate demand 总需求
Tk[ $5u*, aggregate gross position 总持仓量
!PlEO 2at aggregate limit 总限额
e)k9dOR aggregate of salaries tax 合计薪俸税
bH nT6Icom aggregate performance 总体表现；总体业绩
nc29j_Id aggregate supply 总体供应
e2Pcm_Ahv* aggregate surplus 总盈余
q9K)Xk$LF aggregate total 整体总额
qBQ?HLK- aggregate value 总值；合计价值
r|8d
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k
.;j aggregated net chargeable income 合计应课税入息实额
xIW3={b 3 aggregation 合并计算；合计；总和
3ZPWze6 aggregation of incomes of husband and wife 夫妇入息合并计算
jRlYU`? aggregation of property 财产的总和
7aRi 5 agio 差价；贴水
!*&V - 4 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》
? p{Nw l# Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
05#1w#i 《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》
Y] _ruDIW Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
1-uxC^u?|# 《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》
2,oKVm+ Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
?=7 cF 《香港政府和大韩民国政府关于相互促进和保护投资协定》
2zA4vZkbcw agreement for a settlement 授产协议
:pY/-Cgv agreement for assignment 转让协议
fw~Bza\e agreement for sale 售卖协议；买卖协议
(,\+tr8r8 agreement for sale and purchase 买卖协议
M/'sl; agreement for the payment of interest 支付利息协议
U}[d_f agreement for the repayment of money 还款协议
wmL'F:UP agreement of reinsurance 再保险协议
UhWNl]Z Agricultural Bank of China 中国农业银行
)EuvRLo{S7 air passenger departure tax 飞机乘客离境税
uAq~=)F>, Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
ua$GNm airport tax 机场税
x+:UN'"r alcohol duty 酒精税
mDABH@ R alienation 让与；让渡；转让
#G|RnV%t$~ alimony 生活费；赡养费
=o(5_S.u; All Ordinaries Index [AOI] 所有普通股指数
9&2O 9Nz6 all risks 全险；综合险
8 ^2oWC#U( All Sales Record for Stock Market 《股票市场成交报告》
{6|G@ ""O Allied Capital Resources Limited 新联财务有限公司
8W(*~}ydYY all-items index [Consumer Price Index] 总指数〔消费物价指数〕
Vb;*m5,?: allocation letter 拨款信件
t9` .bx8 allocation of fund 分配款项；预留款项
#Y `~(K47 allocation of profit 利润分配；溢利分配
?
(Oy\ allocation warrant 拨款令
AT 3cc allotment 分配；配股
6<SAa#@ey allotment notice 股份配售通知；配股通知
%lhEM}Sm allotment of shares 股份分配
\ZFGw&yN allowable 可获宽免；免税的
/{ l$sBUL allowable business loss 可扣除的营业亏损
,4e:I.b allowable expenses 可扣税的支出
G6P?2@ allowance 免税额；津贴；备抵；准备金
H5B:; g@ allowance for debts 债项的免税额
iC32 nY ? allowance for depreciation by wear and tear 耗损折旧免税额
ZY55|eE allowance for funeral expenses 殡殓费的免税额
GW@;}m( allowance for inflation 为通货膨胀而预留的款项；通胀准备金
iN\4gQ! allowance for repairs and outgoings 修葺及支出方面的免税额
BO ;tCEV? allowance to debtor 给债务人的津贴
D,*3 w'X!K alteration of capital 资本更改
rQs)O<jl alternate trustee 候补受托人
8 +/rlHp amalgamation 合并
(0r3/t?DQ ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
O,
wJR ambit of charges 征税范围；收费范围
K(rWNO amended valuation 经修订的估值
[wOn|)&
& American Commodities Exchange 美国商品交易所
n1t*sk/J American Express Bank Limited 美国运通银行
l`{\"#4 American Stock Exchange 美国证券交易所
CS5?Ti6 amortization 摊销
IB"w& sBy amount due from banks 存放银行同业的款项
L(<*)No amount due from banks abroad 存放海外银行同业的款项
# e1>H1eU amount due from holding companies 控股公司欠款
z&)A,ryW0 amount due from local banks 存放本港银行同业的款项
OA1uY83" amount due to banks 银行同业的存款
zpZm&WC amount due to banks abroad 海外银行同业的存款
drP=A~?&: amount due to holding companies 控股公司存款
%QGC8T z amount due to local banks 本港银行同业的存款
m+R [#GE8# amount due to outport banks 外埠银行同业的存款
J y:Qlx` amount for note issue 发行纸币的款额
gQg"j ) amount of bond 担保契据的款额
py!|\00} amount of consideration 代价款额
&MQmu,4 amount of contribution 供款数额
)h 4 f\0 amount of indebtedness 负债款额
)gIK H{JYL amount of principal of the loan 贷款本金额
0B/,/KX amount of rates chargeable 应征差饷数额
Su7?;Oh/yI amount of share capital 股本额
jDfC=a]) amount of sums assured 承保款额
S>6 ~lb8G amount of variation 变动幅度
L|:`^M+^w amount of vote 拨款数额
nZyX|SPk amount payable 应付款额
HY*Kb +[ amount receivable 应收款额
Y@vTaE^w3 Amsterdam Stock Exchange 阿姆斯特丹证券交易所
QzVnL U) analysis 分析
a=9:[ ancillary risk 附属风险
@7] yl&LZ annual account 周年帐目；周年帐目报表；年度决算；年结
o y=js - annual accounting date 年结日期
w^|*m/h|@u annual allowance 每年免税额；年积金；年度津贴；年津
?
7n`A >T annual balance 年度余额
=_2jK0+}l annual disposable income 每年可动用收入
,t?B+$E annual estimates 周年预算
|(E
FY\ annual fee 年费
rC% *$g $ annual general meeting 周年大会
O)*+="Rg annual growth rate 年增率；每年增长率
O!#g< `r{K annual long-term supplement 长期个案每年补助金
uA Jx.>$b annual pensionable emolument 可供计算退休金的年薪
NZLxHD]m p annual report 年报
I<mV+ex Annual Report on the Consumer Price Index 《消费物价指数年报》
:D6
ON"6 annual return 周年报表；周年申报表；每年报税表格
m)t;9J5 Annual Return Rules 《周年报表规则》
2j88<Yh]H annual review of consumer prices 每年消费物价回顾
L-WT]&n_ annual roll-forward basis 逐年延展方式
)._; ~z! annual salary 年薪
z6=Z\P + annual statement 年度报表；年度决算表
Oi'5ytsES 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
,+DG2u annuitant 年金受益人
8, 4"uuI annuity 年金
{ ]{/t-= annuity contract 年金合约
/<=u\e'rE annuity on human life 人寿年金
QL&Z jSN antecedent debt 先前的债项
]Ji.Zk ante-dated cheque 倒填日期支票
v5#j Z $<F anticipated expenditure 预期开支
uM IIYS anticipated net profit 预期纯利
ThajH K|U anticipated revenue 预期收入
dO<ER Y anti-inflation measure 反通货膨胀措施
qZtzO2Mt anti-inflationary stance 反通货膨胀立场
EzM
?Nft apparent deficit 表面赤字
N=5a54!/ apparent financial solvency 表面偿债能力
P6-s0]-g apparent partner 表面合伙人
DS(}<HK{ application for personal assessment 个人入息课税申请书
l'-Bu( application of fund 资金应用
s4y73-J^.v application to release as liquidator and to destruct the books of accounts and documents
zm5 ]J 申请免除清盘人职务及毁灭帐簿与文件
KE5kOU; appointed actuary 委任精算师
1 ~Y< //5E appointed auditor 委任核数师；委任审计师
qpP=K $ appointed trustee 委任的受托人
ooj,/IEQ appointer 委任人
!Y0V id apportioned pro rata 按比例分摊
@]%IK(| apportionment 分配；分摊
_LEK% Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
2^[ `e g apportionment formula 分摊方程式
TOB-a AO apportionment of estate duty 遗产税的分摊
I(L,8n5 appraisal 估价；评估
J s@hLP ` appreciable growth 可观增长
\O3m9,a appreciable impact 显着影响
)Xz,j9GzJS appreciable increase 可观增长
r xvx appreciation 增值；升值
s 8jV(P(O appreciation against other currencies 相对其他货币升值
7hD>As7`/ appreciation of the exchange value of Hong Kong dollar 港元汇值上升
_ @NL;w:! appreciation tax 增值税
kzQ+j8.,U appropriation 拨款；拨用；拨付
GX!G > appropriation account 拨款帐目
pHXm>gTd,J Appropriation Bill 拨款法案
A@!qv#' appropriation-in-aid system 补助拨款办法
45@ I *` approved assets 核准资产
-8ywO"6 approved basket stock 认可一篮子证券
oi&VgnSk approved budget 核准预算
HSE!x_$ approved charitable donation 认可慈善捐款
+ZaSM~ approved charitable institution 认可慈善机构
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dj!ia;H approved currency 核准货币；认可货币
#C74z$ approved estimates 核准预算
T= y}y approved estimates of expenditure 核准开支预算
,G bR!j@6 approved overseas insurer 核准海外保险人
i/;\7n approved overseas trust company 核准海外信托公司
Q0`wt.}V2 approved pooled investment fund 核准汇集投资基金
/ |;RV" approved provident fund scheme 认可公积金计划
_lJ!R:* approved provision 核准拨款
{Qf=G|Ah approved redeemable share 核准可赎回股份
H7&8\ FNa approved regional stock 认可地区性证券
FF`T \&u approved retirement scheme 认可退休金计划
9X+V4xux approved subordinated loan 核准附属贷款
wj$< t'MN arbitrage 套戥；套汇；套利
~rqCN,= d arbitrageur 套戥者；套汇者
urs,34h arbitrary amount 临时款项
p SH=%u> arrangement 措施；安排；协定
F3[T.sf arrears 欠款
hB]Np1(' arrears of pay 欠付薪酬
D(@S+r_ota arrears of revenue 逾期未收税款；逾期未收的帐项
hc(#{]]. articles of association 组织章程；组织细则；组织章程细则
KEo ,m Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
ios&n)W& ascertainment of profit 确定利润
WtsFz*`) y "Asia Clear" “亚洲结算系统”
r4b 6 c Asia Commercial Bank Ltd. 亚洲商业银行有限公司
7?!d^$B Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
ed{ - /l~j Asian Development Fund [ADF] 亚洲发展基金
(&Kk7< #` Asian dollar bond 亚洲美元债券
5FPM`hLT Asian dollar market 亚洲美元市场
&v/dj@ Asian dollar rate 亚洲美元利率
MO]F1E?X Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
JQ_sUYh~3 Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
#>("CAB02T asked price 沽盘；喊价；索价；卖方报价
~|D Ut assessable income 应评税入息
U awyDs assessable loss 应评税亏损
YlJ@XpKM assessable profit 应评税利润
lV3x *4O= assessable value 应评税值
F h&G;aEq assessed profit 估定利润
Wa>} wA=v assessed value 经评估价值
lwxaMjaL4K assessment 评税；评定；估价；评税单
d=$Mim assessment number 评税编号；估价编号
Z!a =dnwHz assessment of additional tax 补加税评税
`!3SF|x& assessment of performance 业绩评估；实绩评价
Zgp4`)}: Assessor 评税主任
Tt`u:ZwhF asset price bubbles 资产价格泡沫
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Er < asset-backed securities 具资产保证的证券
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3G~S r assets accretion 资产增值
xf\ C|@i assets and liabilities 资产与负债
J\} twYty assets betterment statement 资产递增表；资产改进表
I;,77 PxD assets lending 实物放款；有抵押贷款
eH'av} assets of the company passing on the death 死者去世时转移的公司资产
3)t.p>VgO assets pledged as security for liabilities 用作负债抵押的资产
Fj 8 z assets portfolio 资产投资组合
P-9)38`5 assets price 资产价格
kr ^P6}' assets quality 资产质素
\"w"$9 o6 assets realization 资产变现
T$)^gHS assets refinancing arrangement 资产再集资安排
r..iko]T assets securitization 资产证券化
*2>&"B09` assets situated outside Hong Kong 在香港以外地方的资产
;>U2|>5V assets stripping 削减资产；拆卖资产
'2A)}uR assets value 资产值
3V+ ] 9; assignee 承让人
8? B! 2 assignment 转让；转让书；转让契
"b~+;<}Q assignment of interest 权益转让
r Xt}6[S assignment of letters patent and trade mark 专利证书及商标转让
[NjXO`5#] assignment of property 物业转让；物业转让书
W@M:a assignment right 转让权
6fE7W>la assignor 转让人
[t m_Mg associate 有联系的人；有关连人士；相联者；合伙人；联系人
b i',j0B Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
:;%2BSgFU associate member 附属会员
K C*e/J associated body corporate 相联法人团体
y ;m | associated company 相联公司；联属公司
i<C*j4qQ associated corporation 相联法团
UP$.+<vm Association of Chartered Certified Accountants [ACCA] [United Kingdom]
w8")w*9Lmg 公认会计师公会〔英国〕
9d0@wq. Association of Futures Exchange Brokers 香港期货经纪协会
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kN Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
nSDMOyj+ association of underwriters 承保人组织
zH 72'"w assumption of control 接管
*?@?f&E/ assurance 担保；保险；转易；转易书
]\-A;}\e assurance of interest 权益的转易
ch* 8B(: at 19XX price 按一九ＸＸ年价格计算
( U D nsF at a discount 按赔价计算；按贴水价格计算；打折扣
p %up)]?0 at a premium 按溢价计算；按升水价格计算
Pa>AWOG' at call 通知付款；按通知
\i>?q at constant market price 按固定市价计算
Fk&c=V;SU at constant price 按固定价格计算
x /(^7#u, at cost 按成本计算
2lZ
Q) at current market price 按当时市价计算；按现时市价计算
u74 [>^ at current price 按当时价格计算；按现时价格计算
`z}?"BW| at factor cost 按要素成本计算；按生产要素成本计算
hE:9{;Gf at money-of-the-day price 按付款当日价格计算
; }I:\P at or better 按指定或较佳价位〔买卖指令〕
[~+wk9P at par 按面值计算；平价
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>>4qJ%bL at the close 按收市盘
+ )AG * at the opening 按开市盘
}`@vF|2 L attestation 见证；见证条款
h6Ub}(Ov at-the-money option 平价期权
:^lI`9'*R attorney 受权人；受托代表人
L RxZcxmy attornment 新拥有人承认书
MVpGWTH@F attributable profit 可归属利润
h:))@@7MJ attributable share value 可归属股份价值
,hDW Ps2S Auckland Stock Exchange 奥克兰证券交易所
4Co6( auction 拍卖
B6+khuG( auctioneer 拍卖商
g\|Pco Lm audit 审计；核数
R3f89 Audit Commission 审计署
Uk[b|<U-`d Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
ql Ax 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
J/`<!$<c audit review 帐目审查
^do9*YejX; Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
f#>,1,S audited account 审计帐目；经审计的帐目
djl*H audited annual account 经审计的周年帐目
#Qw0&kM7I audited balance sheet 经审计的资产负债表
.fqN|[> auditor 核数师；核数主任；审计师
5;Czu(iH$ auditor's certificate 核数师证明书；审计师证明书
nQZx= JK auditor's report 核数师报告；审计师报告
+%z> H"J. Aussie bond 澳元债券
G{~J|{t\yz austerity budget 紧缩预算
(Bb5? fw Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
5X:AbF Australia All Ordinaries Index 澳洲所有普通股票指数
' `[&}R Australian Dollar [AUD] 澳元
oi7@s 0@ Australian Options Market 澳大利亚期权市场
fivw~z|[@ Australian Securities Commission 澳洲证券事务监察委员会
zy?|ODM Australian Society of Certified Practising Accountants 澳洲执业会计师公会
3@_xBz,I . Australian Stock Exchange 澳大利亚证券交易所
b<[Or^X
] Austrian Schilling [ATS] 奥地利先令
*uRBzO} authentication 认证；鉴证
PA{PD.4Du authority to purchase 委托购买证；委购书
dw>C@c#" authorization 认可；核准；授权；授权书
_ gR;=~S authorization by direction 指示授权
KJUH(] >F authorization by instruction 指令授权
D(op)]8 authorization by warrant 令状授权
C\3rJy(VJ authorization of unit trust 单位信托的认可
FW;?s+Uy x authorized agent 指定代理人
] Jg&VXrH authorized capital 法定资本
4HXo >0 authorized clerk 出市员
.^33MWu6 authorized dealer 认可交易商
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UH authorized financial institution 认可财务机构
,Q$ q= E;X authorized fund 认可基金
ah$b [\#C authorized fund house 获授权的基金公司；认可基金公司
un"Gozmt5 authorized institution 认可机构
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"m$##X\ authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
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authorized insurer 获授权保险人；获认可承保人
w>&aEv/f authorized investment 特准投资项目
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{LT authorized person 获授权人
' ,wFTV& authorized representative 获授权代表
\[i1JG authorized share capital 法定股本
`,*3[ automated quotation system 自动报价系统
[ZwjOi:) Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
PcMD])Z{G 自动交易系统〔香港期货交易所有限公司〕
y3Q sv automatic adjustment mechanism 自动调整机制
ha<[b u e automatic adjustment system 自动调整系统
.WJ Y Qi Automatic Clearing House 自动票据交换所
B2vh-%6 3 automatic exchange rates accumulation system 自动化汇率累集系统
z=\&i\>;Z+ Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
j?\Qh automatic teller machine [ATM] 自动柜员机
vkV0On autopay 自动转帐
a 7 V-C available assets 可用资产
*!t/"b available fiscal reserve 现存财政储备
CJx|? yK2 available profit 可用利润
.k %72ez Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
,.8KN<A2]' average 平均；平均数；海损
vzAa x k% average basic salary 平均基本薪金
epe)a average consumer expenditure 平均消费开支；一般消费开支
CI 0C1/:@ average cost 平均成本
|kg7LP3(8, average cost of land production 增辟土地平均成本
|$Sedzj' average daily turnover 平均每日成交额
SYJD?&C; average daily wage rate 平均每日工资率
? pmHFlx average expenditure pattern 平均开支模式
VQt0 4? average growth rate 平均增长率
3,3N^nSD average net fixed assets 固定资产平均净值
e2TiBTbQaF average of relatives 相对价格平均数
9d659i C average price 平均价格
^98~U\ar average propensity to consume 平均消费倾向；一般消费倾向
Tn e4 average propensity to save 平均储蓄倾向；一般储蓄倾向
qOtgve`jX average rate 平均率
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R\OeH+ average revenue 平均收入；平均收益
` wEb<H
average stock 平均库存；平均存货
20 h, ^ average yearly rent 平均年租
.f2bNnB~pP avoidance of double taxation 避免双重课税
g}{aZ$sta avoidance of tax 避税
