A:
^i,0n}> A share Ａ股；甲类股份
mJ#B<I' abatement of tax 减税；减扣免税额
n"VE!`B ABN AMRO Bank N.V. 荷兰银行
70l;**"4 above-the-line expenditure 线上项目支出；经常预算支出
~$`YzK^*X above-the-line receipt 线上项目收入；经常预算收入
9kiy^0
7G ABSA Asia Limited 南非联合亚洲有限公司
/ o3FK absolute change 绝对数值变更
Hw-oh?= absolute expenditure 实际开支
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absolute guideline figure 绝对准则数字
sA7K ;J}) absolute interest 绝对权益
tfU3 6 PR absolute order of discharge 绝对破产解除令
/3HWP `<x absolute profit margin 绝对利润幅度
_1bd) L&dF absolute value 实值；绝对值
m# #z absolutely vested interest 绝对既得权益
^)K[1]"uM absorbed cost 已吸收成本；已分摊成本
XhkL)) FcG absorption 吸收；分摊；合并
(E] K)d absorption rate 吸收率；摊配率；分摊率
IpVwn Nj!} ACB Finance Limited 亚洲商业财务有限公司
pt;Sk?-1 acceptable form of reciprocity 合理的互惠条件
Gb) iB acceptable rate 适当利率；适当汇率
m&vYZ3vK[ acceptance agreement 承兑协议
~.=!5Ry acceptance for honour 参加承兑
i:
uA&9 acceptor 承兑人；接受人；受票人
[==Z1Q;= acceptor for honour 参加承兑人
]3cf}Au accident insurance 意外保险
SCC/
<o Accident Insurance Association of Hong Kong 香港意外保险公会
$ }bC$ ?^ accident insurance scheme 意外保险计划
*j; r|P;g accident year basis 意外年度基准
YuW\GSV00 accommodation 通融；贷款
])";Z accommodation bill 通融票据；空头票据
YQd&rkr accommodation party 汇票代发人
bI0+J ) account balance 帐户余额；帐户结余
&:{yf= account book 帐簿
CAObC% account collected in advance 预收款项
,> E Y9j account current book 往来帐簿
" 4- Nnm account of after-acquired property 事后取得的财产报告
tTxo:+xg account of defaulter 拖欠帐目
OehB"[;+ account payable 应付帐款
!ZcA Ltq account payee only [A/C payee only] 只可转帐；存入收款人帐户
C jb p- account receivable 应收帐款
4o8HEq! account receivable report 应收帐款报表
M L_J<|,J account statement 结单；帐单；会计财务报表
;SP3nU )) account title 帐户名称；会计科目
-]MP,P% accountant's report 会计师报告
tm#y `1- Accountant's Report Rules 会计师报告规则
.VV!$;
FB accounting and auditing procedure 会计与审计程序；会计与核数程序
g5H qU2 Accounting Arrangements 《会计安排》
43]&SXprH accounting basis 会计基础
oU6g5 accounting by Official Receiver 破产管理署署长呈交的帐目
K&oO+ G^f Accounting Circular 《会计通告》
K%@SS8!oy accounting class 会计类别
f3&//h8 accounting date 记帐日期；会计结算日期
.-*nD8b accounting for money 款项核算
^]K)V Accounting Officer 会计主任
VL1z$<vVXt accounting period 会计报告期；会计期
@"5u~o')@v accounting policy 会计政策；会计方针
WY UU- accounting practice 会计惯例
#FM 'S| accounting principle 会计准则
^^(ZK 6 d accounting record 会计记录
fxa^SV accounting report 会计报告
-$p- o
Z) Accounting Services Branch [Treasury] 会计事务部〔库务署〕
a{6|[a R Accounting Society of China 中国会计学会
4v JIO{m accounting statement 会计报表
+Uk.|@b=-V accounting system 会计制度；会计系统
U7'oI;C$e accounting transaction 会计事项；帐务交易
tH!z7VZ accounting treatment 会计处理
d'J?QH!N0 accounting year 会计年度
N%i<DsK.u6 accretion 增值；添加
yX mp] 9$ accrual 应计项目；应累算数目
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qhGJ accrual basis 应计制；权责发生制
P Qay
sdb accrual basis accounting 应计制会计；权责发生制会计
+u.L6GcB accrue 应累算；应计
I[Y?f8gJ accrued benefit 应累算利益
? +!?$h accrued charges 应计费用
>b${rgCvQ accrued cumulative preference share dividend 应累算的累积优先股股息
tq93 2M4 accrued expenses 应累算费用
>QPS0Vx[ accrued interest payable 应付利息；应计未付利息
\ 'b- ;exH accrued interest receivable 应收利息；应计未收利息
c9k,D c accrued right 累算权益
>FhBl\oIi accruing profit 应累算的利润
X;g|-< accumulated fiscal reserve 累积财政储备
>,1LBM|0u accumulated profit 累积利润；滚存溢利
Y5 pN KL accumulated reserve 累积储备
{ 1c eF accumulation of surplus income 累积收益盈余
(]dZ+"O{ acquired assets 既得资产
<H#K `|Ag acquisition 收购；购置；取得
j3F=P acquisition cost 购置成本
k}g s;|_ acquisition expenses 购置费用
E':Z _ ^4 acquisition of 100% interest 收购全部股权
XcneH jpR acquisition of control 取得控制权
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7x acquisition of fixed assets 购置固定资产
PUArKBYM- acquisition of shell “买壳”
1(a\$Di acquisition price 收购价
{S~$\4vC! act of God 天灾
2J <Z4Ap acting partner 执事合伙人
Fb-TCq1y# active market 买卖活跃的市场；交投畅旺的市场；旺市
>iV(8EgB S active partner 积极参与的合伙人
;c}];ZU 3G active trading 交投活跃
+r"$?bw ' actual circulation 实际流通
W5{e.eI}| actual cost 实际成本
n&JP/P 3Y actual expenditure 实际开支；实际支出
Ss}0.5Bq actual income 实际入息；实际收入；实际收益
b@C vs4 actual market 现货市场
^5F/=TtE G actual price 现货价；实际价格
i>}z$'X actual profit 实际利润
e2F7G>q:5 actual quotation 实盘；实际价位；实际报价
sP !qv"u actual year basis 按实际年度计算
mer{Jy s actuals 实货
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rSrT( actuarial investigation 精算调查
W ,+91rup actuarial principle 精算原则
aKO@_R,: actuarial report 精算师报告
VVOt %d Actuarial Society of Hong Kong 香港精算学会
W=:+f)D actuarial valuation 精算师估值
N<WFe5 actuary 精算师
tDVdl^# ad referendum agreement 暂定协议；有待覆核的协定
6R j
X ad valorem duty 从价税；按值征税
R PQ)0 .O7 ad valorem duty system 从价税制
r Y.:}D ad valorem fee 从价费
,j<"~"]
= ad valorem tariff 从价关税
,)G, [ih additional allowance 额外免税额
}% *g\%L additional amount for unexpired risk 未过期风险的额外款额
i&KODhMpP additional assessable profit 补加应评税利润
a4YyE LXe additional assessment 补加评税
p
IToy;] additional commitment 额外承担
p,/^x ~m3a additional commitment vote 额外承担拨款
/|f]L9)2< additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
e^T F.D?RS additional dependent parent allowance 供养父母额外免税额
+V^_ksi\ additional provision 额外拨款
f
;JSP additional stamp duty 附加印花税
RCr: 2
Iz additional tax 补加税罚款；补加税款
i :7 2FVo Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
wr(?L7
$+ adjudged bankrupt 被裁定破产
|Rc#Q<Vh| adjudicated bankrupt 裁定破产人
n 66 _#X adjudication fee 裁定费；评定印花税额手续费；评估契据费
=G :H)i adjudication of bankruptcy 裁定破产；宣告破产
v;7u"9t adjudication of insolvency 裁定无力偿还债务
'
r/1+. adjusted actual 经调整的实数；调整后的实数
WDq3K/7\ adjusted current assets 经调整的流动资产；调整后的流动资产
NGu]|p adjusted figure 经调整的数字；调整后的数额
e ^QOn adjusted liabilities 经调整的负债；调整后的负债
+l \Dp adjusted loss 经调整的亏损；调整后的亏损
T rW3@@}j 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
Ns_d10rZ. adjusted profit 经调整的利润；调整后的利润
mUxD.;P adjusted surplus 经调整的盈余额；调整后的盈余额
w.\:I[ adjusted value 经调整的价值；调整后的价值
th {h)( +H adjustment 调整；修订；理算〔保险〕
vP!gLN]TV adjustment centre 调剂中心
;d4_l:9p adjustment lag 调整过程的时间差距；调整时差
;f\0Gs A# adjustment mechanism 调整机制
fx},.P=:* adjustment of loss 亏损调整
T7`Jtqf adjustment process 调整过程；调整程序
v.MWO]L adjustment range 调整幅度
4m:E:zVn administered exchange rate 受管制汇率
vbp )/I-h Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
t! tBN administration expenses 行政费用
`4MPXfoBL administration fee 手续费；行政费
DWG}}vN:& administration in bankruptcy 破产管理
h pU7 administration order 遗产管理令
0ro+FJ r administrator 管理人；遗产管理人
`/O_6PQ} administrator of the estate 遗产管理人
Nbda P {{ admission of debt 债项承认书
p|%)uA3'/ admission of proof 接纳债权证明
JT+P>\\];' advance 放贷款项；垫付款项；预支款项；预付款项
{<lV=0] advance account 暂支帐目；预付款帐户
OA;L^d advance compensation 预付补偿金
=0Mmxd&o=M advance from shareholder 股东垫款
F`l1I=; advance pending reimbursement 预支以待日后付还
Nf1l{N advanced economy 先进经济体系
J7H1<\=cJb advancement 预付；预付财产
G+ToZ&f@ advances warrant 垫款令
e=U7w7(s9 advancing 贷出
Yi:+,-Fso adverse balance 逆差
q XW 5_iX adverse exchange 逆汇
P;GUGG*W advertisement addressed to shareholders 在报章刊登的致股东通告
yI!K
quMC advice for collection 托收通知书
f XN;N&I advice of drawing 提款通知书；汇票通知书
Xs`/q}R advice of payment 付款通知
dFlx6H+R!0 Advisory Committee [Securities and Futures Commission]
YeQX13C "Z 谘询委员会〔证券及期货事务监察委员会〕
&^Io\ Advisory Committee on Diversification 经济多元化谘询委员会
t0Uax-E( affidavit 誓章；遗产申报誓章
Q[ "}U 7j affidavit of no receipt 述明无收款的誓章
^t"\PpmK<d affiliate 联号；联营公司；附属公司
AbB%osz}Ed affiliated company 附属公司；联号；联营公司
>. A{=? affirmation [estate duty] 非宗教式宣誓〔遗产税〕
2&M
8Wb# affordability 负担能力
UX6-{
RP African Development Bank [AfDB] 非洲开发银行
28-@Ga4 after-acquired property 事后取得的财产
2neiUNT after-hours dealing 市后交易
xGqZ8v`v after-tax profit 税后盈利；税后利润；税后溢利
Lt)t}0 agency agreement 代理协议
vCJjZ%eO%D agency expenses 代理机构的开支
:mij%nQ>$ agency fee 代理费
j$,`EBf`:< Agency Law 《代理法》
&wJ"9pQ~6E agent 代理人；承销人
plca` agent of company 公司代理人
p&7>G-. agent's fee 代理人费；经纪费
xk,E
A U aggregate 总计；总数；总体数字
\(Iy>L. aggregate amount 总款额；总额
Ut<_D8Tzx aggregate assets and liabilities 总体资产与负债
3KGDS9I aggregate at constant price 按固定价格计算的总体数字
_\[Zr.y aggregate demand 总需求
3Cpix,Dc aggregate gross position 总持仓量
.gB#g{5+J aggregate limit 总限额
?D#Vh a aggregate of salaries tax 合计薪俸税
']V 2V)t aggregate performance 总体表现；总体业绩
h
/on aggregate supply 总体供应
B|8(}Ciqx aggregate surplus 总盈余
{d) +a$qj aggregate total 整体总额
H='`#l1 aggregate value 总值；合计价值
[p(Y|~ aggregated basis 合计基准
:)+cI?\# aggregated net chargeable income 合计应课税入息实额
K jL j aggregation 合并计算；合计；总和
'+$2<Y s aggregation of incomes of husband and wife 夫妇入息合并计算
h5~tsd}OU aggregation of property 财产的总和
W>Zce="_gN agio 差价；贴水
?wm r~j 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~XTZgW Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
_vad>-=D*U 《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》
A2xORG&FD Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
18Ty )7r' 《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》
$
_ gMJ\{ Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
$]O\Ryf6 《香港政府和大韩民国政府关于相互促进和保护投资协定》
:g Ze> agreement for a settlement 授产协议
Ih.o;8PpK agreement for assignment 转让协议
Ji=E 1R agreement for sale 售卖协议；买卖协议
VBOq~>V6(v agreement for sale and purchase 买卖协议
)UWE.o BI agreement for the payment of interest 支付利息协议
vJYy` k^Y agreement for the repayment of money 还款协议
_c[t.\-`] agreement of reinsurance 再保险协议
c1c0b|B!U Agricultural Bank of China 中国农业银行
D.RHvo~6 air passenger departure tax 飞机乘客离境税
e%8K
A#DX Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
3o6N&bQ b airport tax 机场税
|Xe u qZa alcohol duty 酒精税
zd r?1 = alienation 让与；让渡；转让
zD?<m
J` alimony 生活费；赡养费
8Y:bvs.j All Ordinaries Index [AOI] 所有普通股指数
C6GYhG] all risks 全险；综合险
SwQb" All Sales Record for Stock Market 《股票市场成交报告》
TK'(\[E Allied Capital Resources Limited 新联财务有限公司
t&n gOF all-items index [Consumer Price Index] 总指数〔消费物价指数〕
E_FseR6 allocation letter 拨款信件
K{ N#^L! allocation of fund 分配款项；预留款项
mI}' 8 . allocation of profit 利润分配；溢利分配
@L`t/OD allocation warrant 拨款令
.Emw ;+> allotment 分配；配股
<MY_{o8d allotment notice 股份配售通知；配股通知
x }-r Ar allotment of shares 股份分配
gCd9"n-e allowable 可获宽免；免税的
"}EydG"= allowable business loss 可扣除的营业亏损
*8Gx_$t& allowable expenses 可扣税的支出
d"$ \fL allowance 免税额；津贴；备抵；准备金
R:11w#m7w allowance for debts 债项的免税额
HdVGkv/ allowance for depreciation by wear and tear 耗损折旧免税额
* ,,D%L allowance for funeral expenses 殡殓费的免税额
2&dtOyxo> allowance for inflation 为通货膨胀而预留的款项；通胀准备金
8%Pj x7'< allowance for repairs and outgoings 修葺及支出方面的免税额
'H+pwp"M@ allowance to debtor 给债务人的津贴
8He^j5 alteration of capital 资本更改
"Y4 tt0I alternate trustee 候补受托人
Uc \\..Cf amalgamation 合并
<UeO+M( ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
7)~/`w)P ambit of charges 征税范围；收费范围
HdLVXaD/ amended valuation 经修订的估值
Kx ';mgG#$ American Commodities Exchange 美国商品交易所
U1B5gjN American Express Bank Limited 美国运通银行
%T!UEl`v American Stock Exchange 美国证券交易所
je.mX /Lpj amortization 摊销
.I[uXd amount due from banks 存放银行同业的款项
Yk[yG;W amount due from banks abroad 存放海外银行同业的款项
9;kWuP>k4u amount due from holding companies 控股公司欠款
'R= r9_% amount due from local banks 存放本港银行同业的款项
(eHvp amount due to banks 银行同业的存款
< Cm:4)~ amount due to banks abroad 海外银行同业的存款
)t0t*xu# amount due to holding companies 控股公司存款
jR zR`>5 amount due to local banks 本港银行同业的存款
.BZw7
YV amount due to outport banks 外埠银行同业的存款
(1*?2u *j amount for note issue 发行纸币的款额
v@[MX- ,8 amount of bond 担保契据的款额
Z{ &PKS amount of consideration 代价款额
^BW V6 amount of contribution 供款数额
u[y>DPP x amount of indebtedness 负债款额
W +C\/ amount of principal of the loan 贷款本金额
R/U"]Rc amount of rates chargeable 应征差饷数额
tPc '# . amount of share capital 股本额
q
f-1} amount of sums assured 承保款额
,E pg&)wC] amount of variation 变动幅度
mq > Ag amount of vote 拨款数额
" @DCQ amount payable 应付款额
x-Yt@}6mvl amount receivable 应收款额
-_v[oqf$ Amsterdam Stock Exchange 阿姆斯特丹证券交易所
%=%jy analysis 分析
KR#Bj?fz-H ancillary risk 附属风险
[ p|-G*=00 annual account 周年帐目；周年帐目报表；年度决算；年结
buq3t+0 annual accounting date 年结日期
'3aDvV0 annual allowance 每年免税额；年积金；年度津贴；年津
-fn["R] annual balance 年度余额
++ BVn[ 1 annual disposable income 每年可动用收入
ybcQ , e annual estimates 周年预算
D:M0_4S annual fee 年费
i e%ZX annual general meeting 周年大会
qVx0VR1: annual growth rate 年增率；每年增长率
*[k7KG2_U annual long-term supplement 长期个案每年补助金
_"Y; E annual pensionable emolument 可供计算退休金的年薪
(WX,&`a<$ annual report 年报
dyD =R Annual Report on the Consumer Price Index 《消费物价指数年报》
I"y=A7Nq annual return 周年报表；周年申报表；每年报税表格
r)q6^|~47 Annual Return Rules 《周年报表规则》
j'I$F1>Te annual review of consumer prices 每年消费物价回顾
K '7i$bl% annual roll-forward basis 逐年延展方式
{C[<7r uF annual salary 年薪
mS6 L6)] S annual statement 年度报表；年度决算表
OANn!nZ. 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
P.=&:ay7? annuitant 年金受益人
R@u6mMX{N, annuity 年金
jI[:` annuity contract 年金合约
B/&axm%0 annuity on human life 人寿年金
[?yOJU%` antecedent debt 先前的债项
gs7H9%j{U ante-dated cheque 倒填日期支票
x=gZ7$? A anticipated expenditure 预期开支
A7 E*w anticipated net profit 预期纯利
P10 `X& anticipated revenue 预期收入
iO(9 #rV anti-inflation measure 反通货膨胀措施
A tzp\oO anti-inflationary stance 反通货膨胀立场
dq[j.Nmq apparent deficit 表面赤字
JY~s-jxa apparent financial solvency 表面偿债能力
/)e&4.6 apparent partner 表面合伙人
x?VX,9;j application for personal assessment 个人入息课税申请书
&S]\)&Yt application of fund 资金应用
-6aGcPq application to release as liquidator and to destruct the books of accounts and documents
(Rve<n6{A 申请免除清盘人职务及毁灭帐簿与文件
] @)X3}" ! appointed actuary 委任精算师
y/'2WO[ appointed auditor 委任核数师；委任审计师
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appointed trustee 委任的受托人
>x eKO 2o appointer 委任人
p3 qlVE apportioned pro rata 按比例分摊
ej]^VS7w[r apportionment 分配；分摊
!Z`~=n 3bk Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
:OUNZDL apportionment formula 分摊方程式
b Bb$0HOF apportionment of estate duty 遗产税的分摊
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sbY}*S appraisal 估价；评估
25 NZIal< appreciable growth 可观增长
fr4#< 6, appreciable impact 显着影响
}b\e2ZK appreciable increase 可观增长
#db8ur3? appreciation 增值；升值
@q} .BcSg appreciation against other currencies 相对其他货币升值
|.0/~Xy- appreciation of the exchange value of Hong Kong dollar 港元汇值上升
2X& ~!%- appreciation tax 增值税
V#'sH appropriation 拨款；拨用；拨付
-"UK NB! appropriation account 拨款帐目
(& =-o( Appropriation Bill 拨款法案
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RQ appropriation-in-aid system 补助拨款办法
|)B&-~a+p approved assets 核准资产
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-"r approved basket stock 认可一篮子证券
Eg FV approved budget 核准预算
;@Alr?y approved charitable donation 认可慈善捐款
E;fYL]j/oZ approved charitable institution 认可慈善机构
Hl8-1M$& approved currency 核准货币；认可货币
!vHnMY~AG approved estimates 核准预算
<=l!~~% approved estimates of expenditure 核准开支预算
qH: `
O%, approved overseas insurer 核准海外保险人
\f}S Hh approved overseas trust company 核准海外信托公司
&HNJ ' approved pooled investment fund 核准汇集投资基金
wWKC .N approved provident fund scheme 认可公积金计划
}5z6b>EI9a approved provision 核准拨款
- /]ro8V$ approved redeemable share 核准可赎回股份
be |k"s|6) approved regional stock 认可地区性证券
xa[<k >r3 approved retirement scheme 认可退休金计划
(_^g:>)Cs approved subordinated loan 核准附属贷款
hc4<`W{ arbitrage 套戥；套汇；套利
b'p bf arbitrageur 套戥者；套汇者
rbHrG<+7zO arbitrary amount 临时款项
:A g]^ot arrangement 措施；安排；协定
u -=S_e arrears 欠款
>k,bHGj? arrears of pay 欠付薪酬
2l}FO dq arrears of revenue 逾期未收税款；逾期未收的帐项
v7&e,:r2E@ articles of association 组织章程；组织细则；组织章程细则
tV<}!~0,* Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
KwndY,QD ascertainment of profit 确定利润
gYn1-/Z>I "Asia Clear" “亚洲结算系统”
Ol`/r@s Asia Commercial Bank Ltd. 亚洲商业银行有限公司
Ek~Qp9B Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
2asA]sY Asian Development Fund [ADF] 亚洲发展基金
Ok/~E Asian dollar bond 亚洲美元债券
3ZGU? Z;R Asian dollar market 亚洲美元市场
d QVV0)z Asian dollar rate 亚洲美元利率
<*3{Twa1T Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
;nyV)+t+a Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
2
:u4~E3 asked price 沽盘；喊价；索价；卖方报价
0?qXD O&~ assessable income 应评税入息
gbL99MZ@~ assessable loss 应评税亏损
#o SQWC=T assessable profit 应评税利润
zm-j FY ? assessable value 应评税值
QZ$9 4XLI assessed profit 估定利润
BC ]^BKP assessed value 经评估价值
A,ttn5Sh? assessment 评税；评定；估价；评税单
^0_ *AwIcN assessment number 评税编号；估价编号
s3H wBA assessment of additional tax 补加税评税
^3B{|cqf assessment of performance 业绩评估；实绩评价
IsxPm9P2< Assessor 评税主任
$Q{)AN;m asset price bubbles 资产价格泡沫
+Pd&YfU9 asset-backed securities 具资产保证的证券
_A|1_^[G( assets accretion 资产增值
z6#N f, assets and liabilities 资产与负债
e S8tsI assets betterment statement 资产递增表；资产改进表
,> A9OTSN\ assets lending 实物放款；有抵押贷款
Tvi C1 {2 assets of the company passing on the death 死者去世时转移的公司资产
w|pk1~c(_ assets pledged as security for liabilities 用作负债抵押的资产
.^>[@w 3 assets portfolio 资产投资组合
dd>|1'-] assets price 资产价格
:{pvA;f assets quality 资产质素
[]/=!?5B assets realization 资产变现
y8HLrBTza assets refinancing arrangement 资产再集资安排
{";5n7<<) assets securitization 资产证券化
wv>Pn0cO assets situated outside Hong Kong 在香港以外地方的资产
}jBr[S5 assets stripping 削减资产；拆卖资产
ol^V@3[< assets value 资产值
.'mmn5E assignee 承让人
$)\%i = assignment 转让；转让书；转让契
fQi7e5 assignment of interest 权益转让
VQ5T$,& assignment of letters patent and trade mark 专利证书及商标转让
v|t_kNX;v* assignment of property 物业转让；物业转让书
g e)g ?IP4 assignment right 转让权
- l8n0P1+ assignor 转让人
t uo'4%]i associate 有联系的人；有关连人士；相联者；合伙人；联系人
lBqu}88q0 Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
\~UyfVPRT associate member 附属会员
JM!rop^ associated body corporate 相联法人团体
h@=H7oV7k associated company 相联公司；联属公司
1d h_" / associated corporation 相联法团
I~H:-"2 Association of Chartered Certified Accountants [ACCA] [United Kingdom]
pXL_`=3Q 公认会计师公会〔英国〕
; 29q Association of Futures Exchange Brokers 香港期货经纪协会
!SEHDRp Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
$'btfo4H association of underwriters 承保人组织
LbOjKM^- assumption of control 接管
wU HuykF assurance 担保；保险；转易；转易书
Z+`mla assurance of interest 权益的转易
S!A)kK+ at 19XX price 按一九ＸＸ年价格计算
Zy,U'Dv at a discount 按赔价计算；按贴水价格计算；打折扣
A\ds0dUE at a premium 按溢价计算；按升水价格计算
sJg-FVe2 at call 通知付款；按通知
uy)iB'st& at constant market price 按固定市价计算
>DVjO9Kf at constant price 按固定价格计算
u4bPj2N8I at cost 按成本计算
(2(I|O# at current market price 按当时市价计算；按现时市价计算
dFD0l?0 N at current price 按当时价格计算；按现时价格计算
!^cQ PX2< at factor cost 按要素成本计算；按生产要素成本计算
]^$&Ejpe# at money-of-the-day price 按付款当日价格计算
=;!C7VS at or better 按指定或较佳价位〔买卖指令〕
<use+C2 at par 按面值计算；平价
ke_Dd? at sight 见票即付
8.HqQ:?&2t at the close 按收市盘
c) Zid1 at the opening 按开市盘
&?YbAo_K attestation 见证；见证条款
_?#}@? at-the-money option 平价期权
mwVH>3{j attorney 受权人；受托代表人
?&EPZq I attornment 新拥有人承认书
XFeHkU`C attributable profit 可归属利润
& :`T!n attributable share value 可归属股份价值
L$6{{Tw"2 Auckland Stock Exchange 奥克兰证券交易所
:$."x
' auction 拍卖
Ar7vEa81 auctioneer 拍卖商
L^3 ~gZ audit 审计；核数
P9;
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Lo
_5r T" Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
w]X~I/6g 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〕
T V\21 audit review 帐目审查
; S7
% Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
Uq `B#JI audited account 审计帐目；经审计的帐目
-'3~Y
2# audited annual account 经审计的周年帐目
= zW}vm } audited balance sheet 经审计的资产负债表
Zm,< 2BP> auditor 核数师；核数主任；审计师
0][PL%3Z auditor's certificate 核数师证明书；审计师证明书
a<7Ui;^@ auditor's report 核数师报告；审计师报告
Zy _A3m{ Aussie bond 澳元债券
g0GC g austerity budget 紧缩预算
-8;U1 ^# Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
"f/lm 2< Australia All Ordinaries Index 澳洲所有普通股票指数
Ic/D!J{Y Australian Dollar [AUD] 澳元
d]6.$"\" p Australian Options Market 澳大利亚期权市场
&l2oyQEF) Australian Securities Commission 澳洲证券事务监察委员会
:pj #t$:! Australian Society of Certified Practising Accountants 澳洲执业会计师公会
\E1[ / Australian Stock Exchange 澳大利亚证券交易所
7y.$'< Austrian Schilling [ATS] 奥地利先令
ce!0Ws+ authentication 认证；鉴证
wZ/Z c}
. authority to purchase 委托购买证；委购书
zY_Bn J^ authorization 认可；核准；授权；授权书
GhpVi<FL authorization by direction 指示授权
T <Y^V authorization by instruction 指令授权
{ \9vW; ' authorization by warrant 令状授权
f#}P>,TP authorization of unit trust 单位信托的认可
K n%[& authorized agent 指定代理人
@N, dA# authorized capital 法定资本
d?^bCf+< authorized clerk 出市员
@T [}] e authorized dealer 认可交易商
aal5d_Y authorized financial institution 认可财务机构
aF1i!Z authorized fund 认可基金
!PJD+SrG authorized fund house 获授权的基金公司；认可基金公司
v
MTWtc!6 authorized institution 认可机构
9gR@Q%b) authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
1eQ a54n authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
C1_':-4 authorized insurer 获授权保险人；获认可承保人
}bIbMEMn authorized investment 特准投资项目
ee}&~% authorized person 获授权人
E uxD, ( authorized representative 获授权代表
s"*ZQ0OaD authorized share capital 法定股本
8$9<z automated quotation system 自动报价系统
?CIMez(h Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
]`39E"zY 自动交易系统〔香港期货交易所有限公司〕
_1_CYrUc automatic adjustment mechanism 自动调整机制
U;f~ Q6iu automatic adjustment system 自动调整系统
0V6gNEAUg Automatic Clearing House 自动票据交换所
3p`*'j 2R automatic exchange rates accumulation system 自动化汇率累集系统
>KXSb@ Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
s{x{/Bp(KK automatic teller machine [ATM] 自动柜员机
.vHSKd{ autopay 自动转帐
%~Vgz(/ available assets 可用资产
e@N@8i"q5 available fiscal reserve 现存财政储备
H:byCFN- available profit 可用利润
[)UL}vAO\q Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
VsEMF i= average 平均；平均数；海损
F;$z[z average basic salary 平均基本薪金
7 -yf average consumer expenditure 平均消费开支；一般消费开支
j"o8]UT/ average cost 平均成本
s8;/'?K average cost of land production 增辟土地平均成本
t;X
!+ average daily turnover 平均每日成交额
# rnO=N8 average daily wage rate 平均每日工资率
gI<e=|J6w average expenditure pattern 平均开支模式
-DD2
average growth rate 平均增长率
/NRdBN average net fixed assets 固定资产平均净值
L-Qc[L average of relatives 相对价格平均数
K. [2uhB) average price 平均价格
Xm,w.|dx average propensity to consume 平均消费倾向；一般消费倾向
1KwUp0% & average propensity to save 平均储蓄倾向；一般储蓄倾向
iV<4#aB g average rate 平均率
)fSO|4 average revenue 平均收入；平均收益
S%J $.ge average stock 平均库存；平均存货
=_~bSEqyRI average yearly rent 平均年租
:uwB)G avoidance of double taxation 避免双重课税
sk* AlSlM avoidance of tax 避税
