A:
ia4k :\ A share Ａ股；甲类股份
ZJ(rG((! abatement of tax 减税；减扣免税额
\84v-VK ABN AMRO Bank N.V. 荷兰银行
iF9_b above-the-line expenditure 线上项目支出；经常预算支出
8Kk\*8 < above-the-line receipt 线上项目收入；经常预算收入
f^9&WT ABSA Asia Limited 南非联合亚洲有限公司
{Q~7M$ absolute change 绝对数值变更
i8~ r absolute expenditure 实际开支
<9i fPSvJ absolute guideline figure 绝对准则数字
Y"!uU.=xJ absolute interest 绝对权益
S&?7K-F>_o absolute order of discharge 绝对破产解除令
eko]H!Ov( absolute profit margin 绝对利润幅度
%0XvJF)s absolute value 实值；绝对值
I:$"E%
>= absolutely vested interest 绝对既得权益
6OB" , absorbed cost 已吸收成本；已分摊成本
<I2z& absorption 吸收；分摊；合并
_k2w(ew? absorption rate 吸收率；摊配率；分摊率
kNPDm6m ACB Finance Limited 亚洲商业财务有限公司
3KcaT5(& acceptable form of reciprocity 合理的互惠条件
s[ AA 7>]3 acceptable rate 适当利率；适当汇率
H}nJbnU acceptance agreement 承兑协议
2P9J'
L acceptance for honour 参加承兑
}1 QF+C f acceptor 承兑人；接受人；受票人
6RK\}@^=K acceptor for honour 参加承兑人
|LmSWy*7 accident insurance 意外保险
E5UcZ7 Accident Insurance Association of Hong Kong 香港意外保险公会
u Z(? > accident insurance scheme 意外保险计划
C_->u4 - accident year basis 意外年度基准
YG [w@u accommodation 通融；贷款
eVt 1d2.O accommodation bill 通融票据；空头票据
4tJ a-7 accommodation party 汇票代发人
G/{
~_&t account balance 帐户余额；帐户结余
mX\
;oV! account book 帐簿
T PYDs+U account collected in advance 预收款项
lf$Ve account current book 往来帐簿
'*R %^RK account of after-acquired property 事后取得的财产报告
::"E?CQLV account of defaulter 拖欠帐目
5
9 -!6;T account payable 应付帐款
NQLiWz-q account payee only [A/C payee only] 只可转帐；存入收款人帐户
+m /,,+4 account receivable 应收帐款
EW(J5/mn account receivable report 应收帐款报表
_T*A C. account statement 结单；帐单；会计财务报表
( ?Q|s, account title 帐户名称；会计科目
y0IK,W'&? accountant's report 会计师报告
-s"0/)HD Accountant's Report Rules 会计师报告规则
U Cb02h accounting and auditing procedure 会计与审计程序；会计与核数程序
$0qMQ%P Accounting Arrangements 《会计安排》
`X8@/wf# accounting basis 会计基础
I>n
g` accounting by Official Receiver 破产管理署署长呈交的帐目
nS S=%,? Accounting Circular 《会计通告》
& jf7k
<^ accounting class 会计类别
u"+}I,'L accounting date 记帐日期；会计结算日期
_>_j\b accounting for money 款项核算
f / ahwz Accounting Officer 会计主任
xRxy |x[
accounting period 会计报告期；会计期
{fz$Z!8- accounting policy 会计政策；会计方针
d3^7ag% accounting practice 会计惯例
OJ3UE(,I= accounting principle 会计准则
;l!`C' :' accounting record 会计记录
7"Mk+' accounting report 会计报告
] U_ec*a Accounting Services Branch [Treasury] 会计事务部〔库务署〕
r88"#C6E' Accounting Society of China 中国会计学会
-Kxc$} accounting statement 会计报表
AW8'RfC. accounting system 会计制度；会计系统
n Wa NT- accounting transaction 会计事项；帐务交易
.-]R9KjR1J accounting treatment 会计处理
HEY4$Lf(I accounting year 会计年度
O4|2|sA accretion 增值；添加
vg\/DbI' accrual 应计项目；应累算数目
9- )qZ accrual basis 应计制；权责发生制
k`VM2+9h'^ accrual basis accounting 应计制会计；权责发生制会计
0Y?H 0 accrue 应累算；应计
*e{PxaF!C accrued benefit 应累算利益
Q{y{ rC2P accrued charges 应计费用
]?< n#=eW accrued cumulative preference share dividend 应累算的累积优先股股息
pJ^ N A2 accrued expenses 应累算费用
x` /) g( accrued interest payable 应付利息；应计未付利息
gv.6h{U t accrued interest receivable 应收利息；应计未收利息
zx%X~U accrued right 累算权益
Xs$Uf i accruing profit 应累算的利润
;L"!I3dM) accumulated fiscal reserve 累积财政储备
vq'k|_Qi= accumulated profit 累积利润；滚存溢利
#h'@5 l accumulated reserve 累积储备
9F##F-%x accumulation of surplus income 累积收益盈余
&|o$=Ad acquired assets 既得资产
p] &j ;H. acquisition 收购；购置；取得
m $dV< acquisition cost 购置成本
Ew,T 5GG acquisition expenses 购置费用
eSy(~Y acquisition of 100% interest 收购全部股权
m&Y i!7@( acquisition of control 取得控制权
L^0v\ acquisition of fixed assets 购置固定资产
Fx W&8 9G acquisition of shell “买壳”
%J7UP4 acquisition price 收购价
3S~(:#| act of God 天灾
SoQR#(73HK acting partner 执事合伙人
gS9>N/b| active market 买卖活跃的市场；交投畅旺的市场；旺市
h5~n 1qX active partner 积极参与的合伙人
vNDu9ovs- active trading 交投活跃
\~DM actual circulation 实际流通
/yPXMJ6W~R actual cost 实际成本
Akk
3 Qx actual expenditure 实际开支；实际支出
93Yn`Av; actual income 实际入息；实际收入；实际收益
{ |<"C? actual market 现货市场
T0QvnIaP actual price 现货价；实际价格
&0
\
ci9o actual profit 实际利润
E3l*8F%<3 actual quotation 实盘；实际价位；实际报价
K~6e5D7 . actual year basis 按实际年度计算
3MBN:dbQ actuals 实货
N|Cs=-+ actuarial investigation 精算调查
<nHkg<O6Y actuarial principle 精算原则
tY/vL^mi actuarial report 精算师报告
v;2CU Actuarial Society of Hong Kong 香港精算学会
LBlN2)\@ actuarial valuation 精算师估值
/bVZ::A&_ actuary 精算师
WNX5i wm ad referendum agreement 暂定协议；有待覆核的协定
X9=N%GY[ ad valorem duty 从价税；按值征税
yi 6 N-7 ad valorem duty system 从价税制
?UZ?NY ad valorem fee 从价费
#5ax^p2*~ ad valorem tariff 从价关税
5er@)p_ additional allowance 额外免税额
MZ4c{@Tg additional amount for unexpired risk 未过期风险的额外款额
6^F '|Wh additional assessable profit 补加应评税利润
4ne5=YY * additional assessment 补加评税
_t>"5s&i additional commitment 额外承担
#%,RJMv additional commitment vote 额外承担拨款
I["j=r additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
XEH}4;C'{ additional dependent parent allowance 供养父母额外免税额
d IB }_L additional provision 额外拨款
?+C V1 ] additional stamp duty 附加印花税
&9[P-w;7u additional tax 补加税罚款；补加税款
Y%`S He7M Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
> 0> adjudged bankrupt 被裁定破产
m@G i6 adjudicated bankrupt 裁定破产人
t'qL[r%? adjudication fee 裁定费；评定印花税额手续费；评估契据费
)0 Z! n adjudication of bankruptcy 裁定破产；宣告破产
Ty4S~ClO#' adjudication of insolvency 裁定无力偿还债务
Zk-~a r adjusted actual 经调整的实数；调整后的实数
zd %rs~*c adjusted current assets 经调整的流动资产；调整后的流动资产
fC-P.:F#I adjusted figure 经调整的数字；调整后的数额
$9!D\N,}]C adjusted liabilities 经调整的负债；调整后的负债
k-LEI}h adjusted loss 经调整的亏损；调整后的亏损
D)$8 W[ adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
#& .]"
d adjusted profit 经调整的利润；调整后的利润
k) \gWPH adjusted surplus 经调整的盈余额；调整后的盈余额
X$?3U! adjusted value 经调整的价值；调整后的价值
6cS>bl adjustment 调整；修订；理算〔保险〕
x i~uv ?f adjustment centre 调剂中心
0S/'
94%w adjustment lag 调整过程的时间差距；调整时差
P 1>AOH2yG adjustment mechanism 调整机制
q1VH5'p@ adjustment of loss 亏损调整
Q\Kx"Y3i adjustment process 调整过程；调整程序
Gc tsp2ndW adjustment range 调整幅度
E)N<lh administered exchange rate 受管制汇率
L5fuM]G` Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
PgM (l3x administration expenses 行政费用
9]'&RyH=# administration fee 手续费；行政费
-~f51 1<
administration in bankruptcy 破产管理
.3qu9eP administration order 遗产管理令
BHFY%6J! administrator 管理人；遗产管理人
yl&UM
qI( administrator of the estate 遗产管理人
bJ /5|E? admission of debt 债项承认书
{MdLX.ycc) admission of proof 接纳债权证明
LaMLv<)k advance 放贷款项；垫付款项；预支款项；预付款项
Vy< HA* advance account 暂支帐目；预付款帐户
x *XH]&V advance compensation 预付补偿金
;QCrHqRT` advance from shareholder 股东垫款
nR;D#"p% advance pending reimbursement 预支以待日后付还
U977#M Xf advanced economy 先进经济体系
Mz]: }qmFA advancement 预付；预付财产
Y k7-` advances warrant 垫款令
4-GXmC advancing 贷出
E - 5_{sc adverse balance 逆差
vdDludEv adverse exchange 逆汇
* *H&+T/B advertisement addressed to shareholders 在报章刊登的致股东通告
E; $+f advice for collection 托收通知书
F/d 7q%I advice of drawing 提款通知书；汇票通知书
~X(UcZ2 advice of payment 付款通知
nKr9#JebRC Advisory Committee [Securities and Futures Commission]
1j-te-}"c 谘询委员会〔证券及期货事务监察委员会〕
Bf`9V713 Advisory Committee on Diversification 经济多元化谘询委员会
F^$led1/F affidavit 誓章；遗产申报誓章
|R/.r_x,V? affidavit of no receipt 述明无收款的誓章
az;Q"V'6 affiliate 联号；联营公司；附属公司
(h-*_a}F4 affiliated company 附属公司；联号；联营公司
D('2p8;2"7 affirmation [estate duty] 非宗教式宣誓〔遗产税〕
Joe_PS affordability 负担能力
>O9o,o/6R African Development Bank [AfDB] 非洲开发银行
U:6W+p8 after-acquired property 事后取得的财产
q"qo.TPh|$ after-hours dealing 市后交易
qSCv )S( after-tax profit 税后盈利；税后利润；税后溢利
y&[y=0! agency agreement 代理协议
{Rq1 HH agency expenses 代理机构的开支
lfsqC};#\ agency fee 代理费
"[p@tc?5 Agency Law 《代理法》
2Se?J)MN agent 代理人；承销人
<+#o BN agent of company 公司代理人
b#)U UGmI agent's fee 代理人费；经纪费
4M&`$Wim aggregate 总计；总数；总体数字
&ZHC-qMRK aggregate amount 总款额；总额
g.JN_t5 aggregate assets and liabilities 总体资产与负债
/.Nov aggregate at constant price 按固定价格计算的总体数字
gwd (N aggregate demand 总需求
d@0K r5_ aggregate gross position 总持仓量
X6+qpp aggregate limit 总限额
!}+tdT(y aggregate of salaries tax 合计薪俸税
hJz):d>Im aggregate performance 总体表现；总体业绩
m9}AG Rj aggregate supply 总体供应
_/* U2.xS aggregate surplus 总盈余
:1q 4"tv| aggregate total 整体总额
B\*@krI@ aggregate value 总值；合计价值
f&, {XZ aggregated basis 合计基准
8x{B~_~ aggregated net chargeable income 合计应课税入息实额
6pOx'u>h+ aggregation 合并计算；合计；总和
Il@Y|hK aggregation of incomes of husband and wife 夫妇入息合并计算
JPM))4YDR aggregation of property 财产的总和
8.=\ GV agio 差价；贴水
8;Fn7k_Uf 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》
%Pqk63QF Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
l%z< (L5 《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》
IL /Y c1 Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
+ 1IQYa| 《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》
EVX{ 7% Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
E@ 05e 《香港政府和大韩民国政府关于相互促进和保护投资协定》
am_gH agreement for a settlement 授产协议
L\{IljA agreement for assignment 转让协议
Rd7_~.Bo agreement for sale 售卖协议；买卖协议
'1fNBH2 agreement for sale and purchase 买卖协议
$GQ`clj< agreement for the payment of interest 支付利息协议
[+ *$\ agreement for the repayment of money 还款协议
\k `n[{ agreement of reinsurance 再保险协议
@pI5lh Agricultural Bank of China 中国农业银行
B<8N96fx air passenger departure tax 飞机乘客离境税
:M{Y,~cP Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
oBq 49u 1 airport tax 机场税
v1k)hFjPK alcohol duty 酒精税
@=]~\[e\ alienation 让与；让渡；转让
V~ ~=Qp+. alimony 生活费；赡养费
r dnno All Ordinaries Index [AOI] 所有普通股指数
+t4 BQf all risks 全险；综合险
~m1P_`T All Sales Record for Stock Market 《股票市场成交报告》
<D&)OxEn\ Allied Capital Resources Limited 新联财务有限公司
&bqT /H18 all-items index [Consumer Price Index] 总指数〔消费物价指数〕
DcMJ^=r8O: allocation letter 拨款信件
rPc7(,o* allocation of fund 分配款项；预留款项
IC{e E allocation of profit 利润分配；溢利分配
2Nxm@B` { allocation warrant 拨款令
;Z j]~| allotment 分配；配股
3'c\;1lhT allotment notice 股份配售通知；配股通知
J`IDlGFYp allotment of shares 股份分配
,y9iKkg allowable 可获宽免；免税的
/!} 't allowable business loss 可扣除的营业亏损
]Ni$.@Hu$ allowable expenses 可扣税的支出
2M)]!lYy allowance 免税额；津贴；备抵；准备金
S1 _6C:^k allowance for debts 债项的免税额
H4OhIxK allowance for depreciation by wear and tear 耗损折旧免税额
z 3t~} aL allowance for funeral expenses 殡殓费的免税额
s{ V*1$e~ allowance for inflation 为通货膨胀而预留的款项；通胀准备金
\^1+U JU allowance for repairs and outgoings 修葺及支出方面的免税额
= 5D nR allowance to debtor 给债务人的津贴
RUC PV[{b alteration of capital 资本更改
+ SZYg[ alternate trustee 候补受托人
*xf ._~E amalgamation 合并
9p$V)qdX ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
#{r#;+ ambit of charges 征税范围；收费范围
A392=:N+Q amended valuation 经修订的估值
o01kYBD American Commodities Exchange 美国商品交易所
ej&<GM| American Express Bank Limited 美国运通银行
` b !5^W American Stock Exchange 美国证券交易所
&"_u}I& \ amortization 摊销
`<^VR[Mx amount due from banks 存放银行同业的款项
sUl6hX4 amount due from banks abroad 存放海外银行同业的款项
9[v1h,L amount due from holding companies 控股公司欠款
OE) ~yKy amount due from local banks 存放本港银行同业的款项
gADmN8G= amount due to banks 银行同业的存款
#6 + FY+/ amount due to banks abroad 海外银行同业的存款
bf_I9Z3m amount due to holding companies 控股公司存款
h :Xz UxL\ amount due to local banks 本港银行同业的存款
Xf =XBoN| amount due to outport banks 外埠银行同业的存款
eRbGZYrJ amount for note issue 发行纸币的款额
ZaFb*XRgS amount of bond 担保契据的款额
Dz!fpE'L amount of consideration 代价款额
tg4Y i|5 amount of contribution 供款数额
{P8[X@Lu amount of indebtedness 负债款额
QYXx:nIrg amount of principal of the loan 贷款本金额
'f8(#n=6qP amount of rates chargeable 应征差饷数额
c- $Gpa}M amount of share capital 股本额
$
E1Tb{' amount of sums assured 承保款额
3HG;!D~m; amount of variation 变动幅度
dYFzye amount of vote 拨款数额
`U!y&Q$, amount payable 应付款额
(%ew604X amount receivable 应收款额
iWX c Amsterdam Stock Exchange 阿姆斯特丹证券交易所
l2v_?j-)x analysis 分析
u%|zc= ancillary risk 附属风险
<Pqv;WI |R annual account 周年帐目；周年帐目报表；年度决算；年结
h>S[^
-, annual accounting date 年结日期
@z6!a annual allowance 每年免税额；年积金；年度津贴；年津
~ <0 Z>qr annual balance 年度余额
`Y?t@dd annual disposable income 每年可动用收入
#~:P}<h annual estimates 周年预算
.W\ve >; annual fee 年费
= Je>`{J annual general meeting 周年大会
*ck}|RhR annual growth rate 年增率；每年增长率
H { M)- annual long-term supplement 长期个案每年补助金
r >{G`de4 annual pensionable emolument 可供计算退休金的年薪
!jX4`/n2 annual report 年报
A(6xg)_XQ Annual Report on the Consumer Price Index 《消费物价指数年报》
BWPP5X9 annual return 周年报表；周年申报表；每年报税表格
@B1{r|-<^ Annual Return Rules 《周年报表规则》
'E;W annual review of consumer prices 每年消费物价回顾
8Vl!| \x5 annual roll-forward basis 逐年延展方式
Ry;$^.7% annual salary 年薪
O_@2;iD^^ annual statement 年度报表；年度决算表
;|ub!z9GG 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
A;K(J4y* annuitant 年金受益人
8m=Z|"H@ annuity 年金
AMlV%U# annuity contract 年金合约
uF(k[[qaiN annuity on human life 人寿年金
C? m,ta3 antecedent debt 先前的债项
a_T,t' 6 ante-dated cheque 倒填日期支票
j \)H anticipated expenditure 预期开支
i S p anticipated net profit 预期纯利
60B-ay0e$b anticipated revenue 预期收入
$% qg" anti-inflation measure 反通货膨胀措施
Rq)BssdF anti-inflationary stance 反通货膨胀立场
a% ,fXp> apparent deficit 表面赤字
Q}vbm4)[ apparent financial solvency 表面偿债能力
s${_K* g6 apparent partner 表面合伙人
6v z1*\:H~ application for personal assessment 个人入息课税申请书
~uaP$*B[ application of fund 资金应用
@ RR\lZ application to release as liquidator and to destruct the books of accounts and documents
?X_V#8JK 申请免除清盘人职务及毁灭帐簿与文件
4,1oU|fz appointed actuary 委任精算师
QX Q appointed auditor 委任核数师；委任审计师
w+UV"\!G)Q appointed trustee 委任的受托人
(Pi-uL<[a appointer 委任人
c?6d2jH. apportioned pro rata 按比例分摊
F-0UdV apportionment 分配；分摊
l8wF0 | Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
9{eBgdC apportionment formula 分摊方程式
g()m/KS< apportionment of estate duty 遗产税的分摊
}B)jq`a?|\ appraisal 估价；评估
d'zT:g appreciable growth 可观增长
aWvd`qA9r appreciable impact 显着影响
<MZi< Z` appreciable increase 可观增长
P^I Y:
-s appreciation 增值；升值
DX@}!6|T appreciation against other currencies 相对其他货币升值
tV`&- H appreciation of the exchange value of Hong Kong dollar 港元汇值上升
LM1b I4 appreciation tax 增值税
DP>mNE appropriation 拨款；拨用；拨付
"{F;M{h$}, appropriation account 拨款帐目
Dd/} Ya(Gi Appropriation Bill 拨款法案
YvTA+yL appropriation-in-aid system 补助拨款办法
Ak=UtDN[ approved assets 核准资产
< l[` "0 approved basket stock 认可一篮子证券
3 7>MJ approved budget 核准预算
,OB&nN t> approved charitable donation 认可慈善捐款
!#.vyBK# approved charitable institution 认可慈善机构
1URsHV!xcM approved currency 核准货币；认可货币
~ &~C#yjg1 approved estimates 核准预算
h. b+r~u approved estimates of expenditure 核准开支预算
,k%8yK approved overseas insurer 核准海外保险人
lIl9ypikg approved overseas trust company 核准海外信托公司
eCL?mh K approved pooled investment fund 核准汇集投资基金
rk|a'& approved provident fund scheme 认可公积金计划
w4}(Ab<Y approved provision 核准拨款
A I fk"2 approved redeemable share 核准可赎回股份
mh8nlB approved regional stock 认可地区性证券
A Puu_!ez1 approved retirement scheme 认可退休金计划
s=j O; K$ approved subordinated loan 核准附属贷款
N[{]i Q arbitrage 套戥；套汇；套利
J WS q"N arbitrageur 套戥者；套汇者
$y4M#yv arbitrary amount 临时款项
]Hj`2\KD.d arrangement 措施；安排；协定
~$ WQ"~z arrears 欠款
1
' %-y arrears of pay 欠付薪酬
ke</x+\F arrears of revenue 逾期未收税款；逾期未收的帐项
Sh47c4{ articles of association 组织章程；组织细则；组织章程细则
/
GZV_ H%v Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
nT Q (JDf ascertainment of profit 确定利润
L`bo#,eg6 "Asia Clear" “亚洲结算系统”
Cj=J;^vf Asia Commercial Bank Ltd. 亚洲商业银行有限公司
CY\mU_.b Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
,XP@ pi Asian Development Fund [ADF] 亚洲发展基金
m"1
? Asian dollar bond 亚洲美元债券
-*5yY#fw} Asian dollar market 亚洲美元市场
3g+ \? L-c Asian dollar rate 亚洲美元利率
n7'<3t Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
B)(w%\M4^ Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
kfIbgya asked price 沽盘；喊价；索价；卖方报价
_4A&%> assessable income 应评税入息
r6/<&1[ assessable loss 应评税亏损
0$ (jBnE assessable profit 应评税利润
r]Z.`}Kkm assessable value 应评税值
|Yg}WHm assessed profit 估定利润
A`
oa|k!U assessed value 经评估价值
yA457'R1 assessment 评税；评定；估价；评税单
<kk'v'GW@ assessment number 评税编号；估价编号
~c'\IM assessment of additional tax 补加税评税
I\)N\mov e assessment of performance 业绩评估；实绩评价
8Na}Wp;|Gi Assessor 评税主任
}:tAKO=+ asset price bubbles 资产价格泡沫
Gu<W:n[ asset-backed securities 具资产保证的证券
_LL W{^V assets accretion 资产增值
C5d/)a C assets and liabilities 资产与负债
an #jZ[ assets betterment statement 资产递增表；资产改进表
vjY);aQ assets lending 实物放款；有抵押贷款
6!i(
\Q* assets of the company passing on the death 死者去世时转移的公司资产
15RI(BN assets pledged as security for liabilities 用作负债抵押的资产
D]3bwoFo&u assets portfolio 资产投资组合
)I^ )*(} assets price 资产价格
w?*'vF_2:# assets quality 资产质素
](idf ( j assets realization 资产变现
GA}hp% assets refinancing arrangement 资产再集资安排
/6? tgr assets securitization 资产证券化
Vu^Q4Z assets situated outside Hong Kong 在香港以外地方的资产
EV by 9! assets stripping 削减资产；拆卖资产
:cIu?7A assets value 资产值
=Td#2V; 0 assignee 承让人
zS X' assignment 转让；转让书；转让契
Ta!m% =8 assignment of interest 权益转让
y81#UD9[ assignment of letters patent and trade mark 专利证书及商标转让
`"-`D!U?$ assignment of property 物业转让；物业转让书
il 8A&`% assignment right 转让权
_oYA;O assignor 转让人
LL6ON
} associate 有联系的人；有关连人士；相联者；合伙人；联系人
(dw3'W Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
g%KGF)+H associate member 附属会员
IDL^0:eg<. associated body corporate 相联法人团体
BHiw!S< associated company 相联公司；联属公司
?kG#qt]Q5 associated corporation 相联法团
3:z4M9f Association of Chartered Certified Accountants [ACCA] [United Kingdom]
N69eI d l 公认会计师公会〔英国〕
`t/@ L: Association of Futures Exchange Brokers 香港期货经纪协会
'=@H2T6= Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
C_g"omw40 association of underwriters 承保人组织
uH~ TugQ~ assumption of control 接管
A$$R_3ne assurance 担保；保险；转易；转易书
3 z{ 5c assurance of interest 权益的转易
t8a@L(J$ at 19XX price 按一九ＸＸ年价格计算
~ L i % at a discount 按赔价计算；按贴水价格计算；打折扣
4N0W& Dy at a premium 按溢价计算；按升水价格计算
vb80J< 4 at call 通知付款；按通知
\M1M2(@pDJ at constant market price 按固定市价计算
v;NZ"1=_ at constant price 按固定价格计算
$=S'#^Z at cost 按成本计算
(tz_D7 c$F at current market price 按当时市价计算；按现时市价计算
""U?#<}GD at current price 按当时价格计算；按现时价格计算
N 4J qW at factor cost 按要素成本计算；按生产要素成本计算
v1tN
DyM6 at money-of-the-day price 按付款当日价格计算
0;m $ a= at or better 按指定或较佳价位〔买卖指令〕
G \aL g at par 按面值计算；平价
\w@_(4")Qb at sight 见票即付
%N AFU /& at the close 按收市盘
1RUbY>K#U at the opening 按开市盘
6XxG1]84 attestation 见证；见证条款
+8@`lDnr at-the-money option 平价期权
R*T Gn_J` attorney 受权人；受托代表人
3 5]G_\ attornment 新拥有人承认书
zL!~,B8C attributable profit 可归属利润
lN`_0 attributable share value 可归属股份价值
j*Wh;I+h Auckland Stock Exchange 奥克兰证券交易所
-aeo7C auction 拍卖
S&))
0d auctioneer 拍卖商
4 + ?ZTc( audit 审计；核数
qer'V Audit Commission 审计署
j7HlvoZV Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
:,z3 :PL 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〕
*e"GQd? audit review 帐目审查
_=^hnv Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
R_*D7|v audited account 审计帐目；经审计的帐目
pN f9 audited annual account 经审计的周年帐目
_Ag/gu2-? audited balance sheet 经审计的资产负债表
m+8b2H:V auditor 核数师；核数主任；审计师
0j Z{ ? auditor's certificate 核数师证明书；审计师证明书
kpr eTeA] auditor's report 核数师报告；审计师报告
jvQ+u L Aussie bond 澳元债券
V1b_z austerity budget 紧缩预算
:Ac N b Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
?m
r@B Australia All Ordinaries Index 澳洲所有普通股票指数
Rc .<0# Australian Dollar [AUD] 澳元
WQmiG=Dw^ Australian Options Market 澳大利亚期权市场
{F9Qy0.*u Australian Securities Commission 澳洲证券事务监察委员会
l|tp0[ Australian Society of Certified Practising Accountants 澳洲执业会计师公会
D.Cs nfJ Australian Stock Exchange 澳大利亚证券交易所
JO6vzoS3 Austrian Schilling [ATS] 奥地利先令
h/bYtE authentication 认证；鉴证
A_* Lo6uII authority to purchase 委托购买证；委购书
p1gX4t]%}a authorization 认可；核准；授权；授权书
} b\q<sNE{ authorization by direction 指示授权
E9*?G4P{l authorization by instruction 指令授权
Tvw2py q authorization by warrant 令状授权
` xAJy5 authorization of unit trust 单位信托的认可
]fS~N9B authorized agent 指定代理人
,) jB<` authorized capital 法定资本
`lh?Z3W authorized clerk 出市员
y\|\9Q%D authorized dealer 认可交易商
Nl)jQ authorized financial institution 认可财务机构
C^: &3, authorized fund 认可基金
iKH T authorized fund house 获授权的基金公司；认可基金公司
oc%le2 authorized institution 认可机构
r_Yl/WW authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
~e~Mx=FT0 authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
X.Y)'qSf authorized insurer 获授权保险人；获认可承保人
P2RL\`<" authorized investment 特准投资项目
|Qm%G\oB? authorized person 获授权人
`ViNSr):J authorized representative 获授权代表
wTbIS~!gF authorized share capital 法定股本
gCI'YEx automated quotation system 自动报价系统
3o/ a8 Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
7+r5?h| 自动交易系统〔香港期货交易所有限公司〕
buyz>IC P automatic adjustment mechanism 自动调整机制
D5vtZu!" automatic adjustment system 自动调整系统
I
T2sS6&R Automatic Clearing House 自动票据交换所
n:)Y'52} automatic exchange rates accumulation system 自动化汇率累集系统
$gK>R5^G> Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
$ {eh52)` automatic teller machine [ATM] 自动柜员机
r (CL=[ autopay 自动转帐
ToM *tXj available assets 可用资产
D];([:+4 available fiscal reserve 现存财政储备
{moNtzE; available profit 可用利润
u#|Jl|aT Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
~,7R*71 average 平均；平均数；海损
?+L6o C.; average basic salary 平均基本薪金
YL0RQ a average consumer expenditure 平均消费开支；一般消费开支
. Dxr c average cost 平均成本
}CqIKoX. average cost of land production 增辟土地平均成本
k O"aE~ average daily turnover 平均每日成交额
X/7 49"23 average daily wage rate 平均每日工资率
Xq^{P2\w1 average expenditure pattern 平均开支模式
V#KM~3e average growth rate 平均增长率
2@ rc&Tx average net fixed assets 固定资产平均净值
AOUO',v average of relatives 相对价格平均数
xc3Q7u!| average price 平均价格
Z`M Q+ average propensity to consume 平均消费倾向；一般消费倾向
