A:
RK &>! ^ A share Ａ股；甲类股份
BLO ]78
abatement of tax 减税；减扣免税额
Wu'qpJ ABN AMRO Bank N.V. 荷兰银行
@`:X,]{ above-the-line expenditure 线上项目支出；经常预算支出
Q= xXj'W- above-the-line receipt 线上项目收入；经常预算收入
){"?@1vP ABSA Asia Limited 南非联合亚洲有限公司
, >S7c absolute change 绝对数值变更
cP Nc$^Y absolute expenditure 实际开支
O.ce= E absolute guideline figure 绝对准则数字
E'DHO2
Y absolute interest 绝对权益
|?2fq& 2 absolute order of discharge 绝对破产解除令
7g(Z @ absolute profit margin 绝对利润幅度
=
a60Xv absolute value 实值；绝对值
*|dK1'Xr absolutely vested interest 绝对既得权益
Pap6JR{7 absorbed cost 已吸收成本；已分摊成本
=!^
gQ0~4 absorption 吸收；分摊；合并
QO(F%&v++ absorption rate 吸收率；摊配率；分摊率
!p/?IW+ ACB Finance Limited 亚洲商业财务有限公司
!=,Y=5M, acceptable form of reciprocity 合理的互惠条件
-|uoxj> acceptable rate 适当利率；适当汇率
`>)Ge](oN acceptance agreement 承兑协议
R=Li B+p acceptance for honour 参加承兑
Ch G7>4:\ acceptor 承兑人；接受人；受票人
jd-]q2fQ| acceptor for honour 参加承兑人
-Ls zaMR} accident insurance 意外保险
8mKp PwG0 Accident Insurance Association of Hong Kong 香港意外保险公会
o5? Y
accident insurance scheme 意外保险计划
[%N?D#; accident year basis 意外年度基准
&t AYF_} accommodation 通融；贷款
@e
GBF
Ns accommodation bill 通融票据；空头票据
Dz6x x? accommodation party 汇票代发人
R8Vf6]s_ account balance 帐户余额；帐户结余
Q'jw=w!|g account book 帐簿
ikV;]ox account collected in advance 预收款项
mL48L57Z account current book 往来帐簿
Q}L?o account of after-acquired property 事后取得的财产报告
yW= +6@A4 account of defaulter 拖欠帐目
C$1W+( account payable 应付帐款
]>VG}e~b account payee only [A/C payee only] 只可转帐；存入收款人帐户
>- \bLr account receivable 应收帐款
")STB8kQ account receivable report 应收帐款报表
nwUz}em?O account statement 结单；帐单；会计财务报表
q_h (D/g account title 帐户名称；会计科目
V&s|I oTR accountant's report 会计师报告
za@/4z Accountant's Report Rules 会计师报告规则
uwSSrT accounting and auditing procedure 会计与审计程序；会计与核数程序
LsuOmB| ^ Accounting Arrangements 《会计安排》
(jDz[b#OPz accounting basis 会计基础
}r5y AE accounting by Official Receiver 破产管理署署长呈交的帐目
MkPQ@so Accounting Circular 《会计通告》
6_bL<:xtY accounting class 会计类别
=zcvR {Dkp accounting date 记帐日期；会计结算日期
R; c9)>8L accounting for money 款项核算
kygw}|, N Accounting Officer 会计主任
g=56|G 7n accounting period 会计报告期；会计期
96(Mu% l accounting policy 会计政策；会计方针
6^ [ 4.D accounting practice 会计惯例
|2u=3#Jp accounting principle 会计准则
?!U[~Gq accounting record 会计记录
sjg`4^!wDD accounting report 会计报告
|
:-i[G?n Accounting Services Branch [Treasury] 会计事务部〔库务署〕
F`QViZ'n># Accounting Society of China 中国会计学会
.PUp3 X- accounting statement 会计报表
!{t|z=Qg accounting system 会计制度；会计系统
#;j:;LRU accounting transaction 会计事项；帐务交易
5o d T\>Sn accounting treatment 会计处理
<Kv$3y accounting year 会计年度
o'!=x$Ky accretion 增值；添加
P.,U>m accrual 应计项目；应累算数目
1
&9|~">{C accrual basis 应计制；权责发生制
@a?7D;+< accrual basis accounting 应计制会计；权责发生制会计
5dj@N3ZX7; accrue 应累算；应计
a,c!#iyl3 accrued benefit 应累算利益
9_?x AJ accrued charges 应计费用
"+ou!YK+ accrued cumulative preference share dividend 应累算的累积优先股股息
^F co'nlM accrued expenses 应累算费用
0- )K_JV
accrued interest payable 应付利息；应计未付利息
E=p+z"Ui accrued interest receivable 应收利息；应计未收利息
-V|"T+U accrued right 累算权益
%'=*utOxy accruing profit 应累算的利润
0
Uropam accumulated fiscal reserve 累积财政储备
o3 fc - accumulated profit 累积利润；滚存溢利
"s(~k accumulated reserve 累积储备
0 0Q J596 accumulation of surplus income 累积收益盈余
KkA)p/ acquired assets 既得资产
lb-1z]YwQ acquisition 收购；购置；取得
l?U=s7s0? acquisition cost 购置成本
+nDy b acquisition expenses 购置费用
4VwF \ acquisition of 100% interest 收购全部股权
&vp KB R ^ acquisition of control 取得控制权
\g39>;iR acquisition of fixed assets 购置固定资产
M Irx, d acquisition of shell “买壳”
rGyAzL] acquisition price 收购价
f ORkH^Y(& act of God 天灾
K
-U} sW acting partner 执事合伙人
o e U i active market 买卖活跃的市场；交投畅旺的市场；旺市
go uU active partner 积极参与的合伙人
8Y?M:^f~ active trading 交投活跃
>1Z"5F7= actual circulation 实际流通
' rcqy1-& actual cost 实际成本
(j&: actual expenditure 实际开支；实际支出
\!-BR0+y; actual income 实际入息；实际收入；实际收益
N]A# ecm actual market 现货市场
(jM0YtrD actual price 现货价；实际价格
[ >O!~ actual profit 实际利润
?l0Qi actual quotation 实盘；实际价位；实际报价
YA4 D? ' actual year basis 按实际年度计算
T }}2J/sj actuals 实货
'+PKGmRW actuarial investigation 精算调查
`<C<[JP:o actuarial principle 精算原则
9{to PED actuarial report 精算师报告
M6)
G_- Actuarial Society of Hong Kong 香港精算学会
lM6pYYEq= actuarial valuation 精算师估值
G mz^vpQ]t actuary 精算师
ai{>rO3 }I ad referendum agreement 暂定协议；有待覆核的协定
l#'V
SFm& ad valorem duty 从价税；按值征税
08`|C)Z! ad valorem duty system 从价税制
#Vq9 =Q2 ad valorem fee 从价费
BNu >/zGpB ad valorem tariff 从价关税
0ns\:2)cEB additional allowance 额外免税额
}Y~Dk ]* additional amount for unexpired risk 未过期风险的额外款额
z feT>S+ additional assessable profit 补加应评税利润
!@ ^6/= additional assessment 补加评税
J7`mEL>? additional commitment 额外承担
lK0ny>R B additional commitment vote 额外承担拨款
*; o%*: additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
6p9fq3~7Y additional dependent parent allowance 供养父母额外免税额
\#{PV\x:Nn additional provision 额外拨款
*; Jb= additional stamp duty 附加印花税
/T w{JO#Q additional tax 补加税罚款；补加税款
ANM#Kx+ Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
Ax;[ Em?I adjudged bankrupt 被裁定破产
?Y( adjudicated bankrupt 裁定破产人
H3 A$YkK [ adjudication fee 裁定费；评定印花税额手续费；评估契据费
2r,
c{Ah@D adjudication of bankruptcy 裁定破产；宣告破产
1q RquY adjudication of insolvency 裁定无力偿还债务
qb>41j9_t adjusted actual 经调整的实数；调整后的实数
b (Nv`'O adjusted current assets 经调整的流动资产；调整后的流动资产
ml nF,+s adjusted figure 经调整的数字；调整后的数额
UerbNz| adjusted liabilities 经调整的负债；调整后的负债
`^bP9X_a adjusted loss 经调整的亏损；调整后的亏损
7 *!7EBb adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
VI0 wul~M adjusted profit 经调整的利润；调整后的利润
v ,8;:
sD adjusted surplus 经调整的盈余额；调整后的盈余额
< RGH+4LF adjusted value 经调整的价值；调整后的价值
= @HS adjustment 调整；修订；理算〔保险〕
/e F@a! adjustment centre 调剂中心
S
/hx\TzC adjustment lag 调整过程的时间差距；调整时差
;M:AcQZ|_ adjustment mechanism 调整机制
No^gKh24 adjustment of loss 亏损调整
`2mddx8 adjustment process 调整过程；调整程序
Joow{75 K adjustment range 调整幅度
-NBVUUAgN administered exchange rate 受管制汇率
V(MYReaPC] Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
f[@96p ?a[ administration expenses 行政费用
v"USD<
administration fee 手续费；行政费
AUnfhk@$ administration in bankruptcy 破产管理
8tj]@GE administration order 遗产管理令
[C'bfX5HB5 administrator 管理人；遗产管理人
n|( l PbD administrator of the estate 遗产管理人
wPlM=
.Hq? admission of debt 债项承认书
jm}CrqU admission of proof 接纳债权证明
QJ|@Y(KV0 advance 放贷款项；垫付款项；预支款项；预付款项
2HE@!*z9H advance account 暂支帐目；预付款帐户
H+v&4} f advance compensation 预付补偿金
&."$kfA+ advance from shareholder 股东垫款
T+kV~ w{ advance pending reimbursement 预支以待日后付还
fkA+:j~z_ advanced economy 先进经济体系
mq`/nAmt advancement 预付；预付财产
"4N&T # advances warrant 垫款令
1[%3kY-h advancing 贷出
smP4KC"I(d adverse balance 逆差
*_(X$qfoW adverse exchange 逆汇
Nu5|tf9%A advertisement addressed to shareholders 在报章刊登的致股东通告
iQ'*QbP'Z advice for collection 托收通知书
pRd.KY -< advice of drawing 提款通知书；汇票通知书
yPN '@{ 5# advice of payment 付款通知
,2@o`R.27 Advisory Committee [Securities and Futures Commission]
:Sq] |) 谘询委员会〔证券及期货事务监察委员会〕
)GD7 rsC`< Advisory Committee on Diversification 经济多元化谘询委员会
1Cr&6 't affidavit 誓章；遗产申报誓章
,"v&r ( affidavit of no receipt 述明无收款的誓章
cU1o$NRx affiliate 联号；联营公司；附属公司
F2"fOS affiliated company 附属公司；联号；联营公司
+jm,nM9 affirmation [estate duty] 非宗教式宣誓〔遗产税〕
st-{xC#N# affordability 负担能力
8Q'Emw | African Development Bank [AfDB] 非洲开发银行
$%bSRvA after-acquired property 事后取得的财产
Rs %`6et}\ after-hours dealing 市后交易
LgqQr6y" after-tax profit 税后盈利；税后利润；税后溢利
hlzB
cz* agency agreement 代理协议
nV' 1 $L# agency expenses 代理机构的开支
V=O52?8 agency fee 代理费
sp Edq} Agency Law 《代理法》
Abc{<4 z0? agent 代理人；承销人
[9m3@Yd' agent of company 公司代理人
FK%b@/7s~ agent's fee 代理人费；经纪费
G@]3EP aggregate 总计；总数；总体数字
Hfcpq a aggregate amount 总款额；总额
Jj4 HJ9 aggregate assets and liabilities 总体资产与负债
~k"+5bHa* aggregate at constant price 按固定价格计算的总体数字
'6so(> | aggregate demand 总需求
t R^f]+Up aggregate gross position 总持仓量
H I g2y aggregate limit 总限额
'7iz5wC# aggregate of salaries tax 合计薪俸税
~Amq1KU*Z aggregate performance 总体表现；总体业绩
BoD{ fg aggregate supply 总体供应
2HX/@ERhmu aggregate surplus 总盈余
0SQ!lr aggregate total 整体总额
~ao:9 ynY aggregate value 总值；合计价值
;Afz`Se1@ aggregated basis 合计基准
p~D}Iyww1_ aggregated net chargeable income 合计应课税入息实额
b8mH.g&l aggregation 合并计算；合计；总和
PDNl]? aggregation of incomes of husband and wife 夫妇入息合并计算
VYk:c`E aggregation of property 财产的总和
fvu{ (Tb agio 差价；贴水
]Q ^)9uE\D 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》
!/FRL<mp Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
7=^{~ 5# 《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》
U3(+8}Q Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
ohx[_}xN 《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》
/ *0t _ Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
7^ L 《香港政府和大韩民国政府关于相互促进和保护投资协定》
) .~
" agreement for a settlement 授产协议
N /4E
~^2 agreement for assignment 转让协议
2+1ybOwb agreement for sale 售卖协议；买卖协议
V9c.(QY|f agreement for sale and purchase 买卖协议
Myq8`/_ agreement for the payment of interest 支付利息协议
DT-VxF6 h agreement for the repayment of money 还款协议
`4Yo-@iVP agreement of reinsurance 再保险协议
9LR=>@Z Agricultural Bank of China 中国农业银行
)Z7Vm2a air passenger departure tax 飞机乘客离境税
2]!@)fio` Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
|iM,bs airport tax 机场税
HsY5wC alcohol duty 酒精税
-3K h
>b) alienation 让与；让渡；转让
w~lH2U'k} alimony 生活费；赡养费
sSM"~_y\ All Ordinaries Index [AOI] 所有普通股指数
dC=[o\ all risks 全险；综合险
t7=D$ua All Sales Record for Stock Market 《股票市场成交报告》
\Kl2 0? Allied Capital Resources Limited 新联财务有限公司
S?~0)EXj( all-items index [Consumer Price Index] 总指数〔消费物价指数〕
gx&es\ allocation letter 拨款信件
y|`-)fY allocation of fund 分配款项；预留款项
1J?v\S$ma` allocation of profit 利润分配；溢利分配
5EY GA\ allocation warrant 拨款令
.9~j%] q allotment 分配；配股
fz'qB-F
Y allotment notice 股份配售通知；配股通知
vDjH $ U allotment of shares 股份分配
dC C*|b8h allowable 可获宽免；免税的
&
3#7>oQ allowable business loss 可扣除的营业亏损
I8xdE(o8+ allowable expenses 可扣税的支出
m 2]N%Y allowance 免税额；津贴；备抵；准备金
o[Iu9.zJpy allowance for debts 债项的免税额
f{BF% ; allowance for depreciation by wear and tear 耗损折旧免税额
n0(Q / allowance for funeral expenses 殡殓费的免税额
f %G\'q]#F allowance for inflation 为通货膨胀而预留的款项；通胀准备金
u`MM K4 % allowance for repairs and outgoings 修葺及支出方面的免税额
!~#zd]0x; allowance to debtor 给债务人的津贴
pH '_k k alteration of capital 资本更改
^<I( alternate trustee 候补受托人
>pq~ &)^u amalgamation 合并
@16GF!. ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
p9v:T1 ? ambit of charges 征税范围；收费范围
7= -Yxt amended valuation 经修订的估值
8>KUx]AN American Commodities Exchange 美国商品交易所
1lw%RM American Express Bank Limited 美国运通银行
~\":o:qyc American Stock Exchange 美国证券交易所
{>>X3I amortization 摊销
3?Pg
;
amount due from banks 存放银行同业的款项
zPt<b!q amount due from banks abroad 存放海外银行同业的款项
`Ba]i) ! amount due from holding companies 控股公司欠款
#g{R +#fm amount due from local banks 存放本港银行同业的款项
Yy *=@qu>g amount due to banks 银行同业的存款
f i?4! h amount due to banks abroad 海外银行同业的存款
D bGS] k<$ amount due to holding companies 控股公司存款
O8]e(i amount due to local banks 本港银行同业的存款
yD+4YD amount due to outport banks 外埠银行同业的存款
C`5'5/-. amount for note issue 发行纸币的款额
.NOAp amount of bond 担保契据的款额
HTQZIm amount of consideration 代价款额
-WC 0W amount of contribution 供款数额
j|!,^._i amount of indebtedness 负债款额
(< +A w7 amount of principal of the loan 贷款本金额
(Pc>D' ;{S amount of rates chargeable 应征差饷数额
Fh #QS'[ amount of share capital 股本额
$/wm k7 T amount of sums assured 承保款额
e]4$H.dP
amount of variation 变动幅度
2<D | { amount of vote 拨款数额
$ XjijD9R amount payable 应付款额
\n<!
ld amount receivable 应收款额
VLuHu ih Amsterdam Stock Exchange 阿姆斯特丹证券交易所
erH,EE^-x< analysis 分析
)/RG-L ancillary risk 附属风险
4'QX1p annual account 周年帐目；周年帐目报表；年度决算；年结
q
G%Y & P annual accounting date 年结日期
x|O7}oj annual allowance 每年免税额；年积金；年度津贴；年津
v,w af`)J annual balance 年度余额
] ]j^ annual disposable income 每年可动用收入
yE }\4_0I/ annual estimates 周年预算
&8$v~ annual fee 年费
T$;S annual general meeting 周年大会
';C'9k<P: annual growth rate 年增率；每年增长率
gk6f_0?X' annual long-term supplement 长期个案每年补助金
* %D_\0; annual pensionable emolument 可供计算退休金的年薪
n`,
<g annual report 年报
)vW'g3u _ Annual Report on the Consumer Price Index 《消费物价指数年报》
*Fy6 -CC1 annual return 周年报表；周年申报表；每年报税表格
I~4z%UG Annual Return Rules 《周年报表规则》
2e_ Di(us annual review of consumer prices 每年消费物价回顾
Qs 1p annual roll-forward basis 逐年延展方式
\.L j A_ annual salary 年薪
"J(M. Y annual statement 年度报表；年度决算表
J!:BCjRdw 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
?eS;Yc annuitant 年金受益人
: >FN|fz annuity 年金
J (]|)?x2 annuity contract 年金合约
t;* zr* annuity on human life 人寿年金
=B}IsBn'J antecedent debt 先前的债项
ng}C$d . I ante-dated cheque 倒填日期支票
A
\/~u"Y anticipated expenditure 预期开支
[qc1
V%g anticipated net profit 预期纯利
~F"S] anticipated revenue 预期收入
t^01@ejM+ anti-inflation measure 反通货膨胀措施
3](hMk,} anti-inflationary stance 反通货膨胀立场
/.]u%;%r[ apparent deficit 表面赤字
&5W;E+Pub apparent financial solvency 表面偿债能力
T}f o apparent partner 表面合伙人
Wga2).j6 application for personal assessment 个人入息课税申请书
x,gk]C f application of fund 资金应用
p:08q
B|uQ application to release as liquidator and to destruct the books of accounts and documents
?%,LZw^[ 申请免除清盘人职务及毁灭帐簿与文件
T5:Q_o] appointed actuary 委任精算师
|Y3w6 !$ appointed auditor 委任核数师；委任审计师
|=0vgwd "S appointed trustee 委任的受托人
9pLe8D appointer 委任人
x Lan1V apportioned pro rata 按比例分摊
]0UYxv %] apportionment 分配；分摊
Ix bQ6 Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
o GuAF q apportionment formula 分摊方程式
$;^|]/ - apportionment of estate duty 遗产税的分摊
$Cz2b/O appraisal 估价；评估
s#^0[ Rt appreciable growth 可观增长
tVG;A&\,6 appreciable impact 显着影响
1KZigeHXI appreciable increase 可观增长
?UsCSJ1V appreciation 增值；升值
#Z1%XCt appreciation against other currencies 相对其他货币升值
z|pt)Xl appreciation of the exchange value of Hong Kong dollar 港元汇值上升
mG ~k f]Y appreciation tax 增值税
"rB B&l appropriation 拨款；拨用；拨付
T AG@Ab appropriation account 拨款帐目
URb8[~dR: Appropriation Bill 拨款法案
G_+/ e]P appropriation-in-aid system 补助拨款办法
B_[efM<R$ approved assets 核准资产
3 Q,&D'];[ approved basket stock 认可一篮子证券
k8?._1t approved budget 核准预算
z"f@iJX?2 approved charitable donation 认可慈善捐款
O>L,G)g approved charitable institution 认可慈善机构
wO]e%BTO approved currency 核准货币；认可货币
3t -STk? approved estimates 核准预算
JC cYFtW approved estimates of expenditure 核准开支预算
_Q+c'q Zkl approved overseas insurer 核准海外保险人
8H7#[?F approved overseas trust company 核准海外信托公司
(\ab%M approved pooled investment fund 核准汇集投资基金
U p@ ^C" approved provident fund scheme 认可公积金计划
eha|cAq approved provision 核准拨款
? ^U? ua6 approved redeemable share 核准可赎回股份
Jl_W6gY"Z approved regional stock 认可地区性证券
L6h<B
:l approved retirement scheme 认可退休金计划
g+B7~Z5, approved subordinated loan 核准附属贷款
_y4O2n[e arbitrage 套戥；套汇；套利
F0!Z1S0g arbitrageur 套戥者；套汇者
9"#C%~ = + arbitrary amount 临时款项
!q&T d arrangement 措施；安排；协定
,: mL\ZED arrears 欠款
`,}7LfY arrears of pay 欠付薪酬
-))S arrears of revenue 逾期未收税款；逾期未收的帐项
b-ss^UL articles of association 组织章程；组织细则；组织章程细则
==Egy:<:Q Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
'&cH,yc;b ascertainment of profit 确定利润
lp(2"$nQ "Asia Clear" “亚洲结算系统”
'~Y@HRVL@| Asia Commercial Bank Ltd. 亚洲商业银行有限公司
_:[@zxT<x Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
xt|^~~ / Asian Development Fund [ADF] 亚洲发展基金
,lH
}Ba02F Asian dollar bond 亚洲美元债券
wN.S] Asian dollar market 亚洲美元市场
~u&gU1} Asian dollar rate 亚洲美元利率
YZ>L_$:q Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
x$q} lJv_ Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
z)M#9oAM asked price 沽盘；喊价；索价；卖方报价
'I>USl3 hI assessable income 应评税入息
9)w YSz ' assessable loss 应评税亏损
sSU|N;"Y assessable profit 应评税利润
wG49|!l6T assessable value 应评税值
254V)(t^QM assessed profit 估定利润
\- yI
dKj assessed value 经评估价值
].s;Yxz assessment 评税；评定；估价；评税单
b ? o assessment number 评税编号；估价编号
lk>\ 6o: assessment of additional tax 补加税评税
]E Kg) E assessment of performance 业绩评估；实绩评价
[ gT }<W Assessor 评税主任
JU 17]gQ asset price bubbles 资产价格泡沫
iyn9[>j e asset-backed securities 具资产保证的证券
Xf4 ~e(O assets accretion 资产增值
=803rNe assets and liabilities 资产与负债
vCP[7KhGj assets betterment statement 资产递增表；资产改进表
qb[hKp5K6 assets lending 实物放款；有抵押贷款
IL|Q-e}Ol assets of the company passing on the death 死者去世时转移的公司资产
Lf((
zk:pt assets pledged as security for liabilities 用作负债抵押的资产
3RaW\cWzg assets portfolio 资产投资组合
_^W;J/He assets price 资产价格
1_t+lJI9j assets quality 资产质素
pl).U# 7` assets realization 资产变现
wH?) ZL assets refinancing arrangement 资产再集资安排
t,r]22I,` assets securitization 资产证券化
nG<oae6z" assets situated outside Hong Kong 在香港以外地方的资产
~Yk n|$_"I assets stripping 削减资产；拆卖资产
m%6VwV7U assets value 资产值
= p_*lC%N assignee 承让人
,<IomA:q4 assignment 转让；转让书；转让契
Nf([JP% 4 assignment of interest 权益转让
0Fb ];:a assignment of letters patent and trade mark 专利证书及商标转让
9)7$U QY assignment of property 物业转让；物业转让书
A J%E.+@=r assignment right 转让权
" AUSgVE+h assignor 转让人
u9~5U9]O%6 associate 有联系的人；有关连人士；相联者；合伙人；联系人
A1/@KC"&{G Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
R ` ViRJh associate member 附属会员
y@!M<#SEzG associated body corporate 相联法人团体
2 {?]W/&fS associated company 相联公司；联属公司
;j%I1k%A associated corporation 相联法团
b$klm6nMvm Association of Chartered Certified Accountants [ACCA] [United Kingdom]
k\[(;9sf. 公认会计师公会〔英国〕
d@ K-ZMq Association of Futures Exchange Brokers 香港期货经纪协会
O2 >c|=# Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
5TJd9:\Af association of underwriters 承保人组织
bY#BK_8 : assumption of control 接管
Dy.i^`7\ assurance 担保；保险；转易；转易书
N" L&Z4Z assurance of interest 权益的转易
cTGd< at 19XX price 按一九ＸＸ年价格计算
%g@?.YxjT at a discount 按赔价计算；按贴水价格计算；打折扣
7
0?iZIK _ at a premium 按溢价计算；按升水价格计算
WnG 2\(U at call 通知付款；按通知
qm$(_]R~` at constant market price 按固定市价计算
$.vm n,:. at constant price 按固定价格计算
3q73L<f at cost 按成本计算
*|S6iSn9R! at current market price 按当时市价计算；按现时市价计算
{R ),7 U8 at current price 按当时价格计算；按现时价格计算
0Ncpi=6 at factor cost 按要素成本计算；按生产要素成本计算
@e<( o
UE at money-of-the-day price 按付款当日价格计算
k 4iiL<| at or better 按指定或较佳价位〔买卖指令〕
VaD+:b4 at par 按面值计算；平价
_CH zwNU at sight 见票即付
At J{ d^ at the close 按收市盘
u79- B-YW^ at the opening 按开市盘
f(pq`v^-n attestation 见证；见证条款
_e@8E6#ce at-the-money option 平价期权
fz^j3'!\ attorney 受权人；受托代表人
$Wj= V attornment 新拥有人承认书
}T4|Kyu? attributable profit 可归属利润
}PJsPIa3j attributable share value 可归属股份价值
l \W|a'i Auckland Stock Exchange 奥克兰证券交易所
RKP, w % auction 拍卖
jae9!W i auctioneer 拍卖商
d 5yEgc;z audit 审计；核数
mxqD'^n# Audit Commission 审计署
M m$\j*f/ Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
jM\{*!7b 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〕
gbuh04#~ audit review 帐目审查
Jx5` 0? Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
J> audited account 审计帐目；经审计的帐目
esJ7#Gxt audited annual account 经审计的周年帐目
1*=ev,Z audited balance sheet 经审计的资产负债表
j"nOxs auditor 核数师；核数主任；审计师
z zZ EX auditor's certificate 核数师证明书；审计师证明书
C=+9XfP 0 auditor's report 核数师报告；审计师报告
]zlA<w8 Aussie bond 澳元债券
M?lh1Yu" austerity budget 紧缩预算
}R}+8 Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
#Kb /tOp1 Australia All Ordinaries Index 澳洲所有普通股票指数
8)0]cX Australian Dollar [AUD] 澳元
0 :v !' Australian Options Market 澳大利亚期权市场
-qj[ck(y Australian Securities Commission 澳洲证券事务监察委员会
yus3GqPI Australian Society of Certified Practising Accountants 澳洲执业会计师公会
a6LL]_&g Australian Stock Exchange 澳大利亚证券交易所
n- 2X?<_Z Austrian Schilling [ATS] 奥地利先令
I&+.I K_ authentication 认证；鉴证
96 ^aI1: authority to purchase 委托购买证；委购书
p{L;)WTI authorization 认可；核准；授权；授权书
tkctwjD authorization by direction 指示授权
dQ8RrD=$& authorization by instruction 指令授权
- UkK$wP5 authorization by warrant 令状授权
wGti |7Tu* authorization of unit trust 单位信托的认可
,m<YS MKX authorized agent 指定代理人
(S!UnBb& authorized capital 法定资本
fc+-/!v authorized clerk 出市员
^^V3nT2rR3 authorized dealer 认可交易商
Jb"FY:/Qv+ authorized financial institution 认可财务机构
R@K\ authorized fund 认可基金
D<J'\mo authorized fund house 获授权的基金公司；认可基金公司
8lV:-"+5 authorized institution 认可机构
t .ulG
* authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
%NQ%6 B authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
,LA'^I? authorized insurer 获授权保险人；获认可承保人
<uuumi-!%G authorized investment 特准投资项目
`9r{z;UQ authorized person 获授权人
)5b_>Uy authorized representative 获授权代表
\( s `=(t authorized share capital 法定股本
FFqK tj' s automated quotation system 自动报价系统
kD#n/R Bgf Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
dq '2y 自动交易系统〔香港期货交易所有限公司〕
9} 6 _B| automatic adjustment mechanism 自动调整机制
m EJ7e# automatic adjustment system 自动调整系统
h q 7f "` Automatic Clearing House 自动票据交换所
G0 EXgq8 automatic exchange rates accumulation system 自动化汇率累集系统
j~N*T XkC Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
H=BI%Z automatic teller machine [ATM] 自动柜员机
s^zlBvr|. autopay 自动转帐
IMWt!#vuY available assets 可用资产
\>5sW8P]H` available fiscal reserve 现存财政储备
sL A.bp.O available profit 可用利润
4<($ZN8 Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
+S{m!j%B average 平均；平均数；海损
zls^JTE average basic salary 平均基本薪金
5 0MM05aC average consumer expenditure 平均消费开支；一般消费开支
Tm`@5 average cost 平均成本
rT ` sY average cost of land production 增辟土地平均成本
xq;>||B average daily turnover 平均每日成交额
Bb=r?;zjO average daily wage rate 平均每日工资率
lf`ULY4{ average expenditure pattern 平均开支模式
t5E$u(&+'B average growth rate 平均增长率
:XY%@n average net fixed assets 固定资产平均净值
nDvfb * \ average of relatives 相对价格平均数
sc]# T)xG average price 平均价格
qefp3&ls average propensity to consume 平均消费倾向；一般消费倾向
Gt*<Awn8 average propensity to save 平均储蓄倾向；一般储蓄倾向
}K) A jZ average rate 平均率
tCrEcjT- average revenue 平均收入；平均收益
0Y e/ average stock 平均库存；平均存货
0hoMf=bb$ average yearly rent 平均年租
d `=
~8` avoidance of double taxation 避免双重课税
\NN A" avoidance of tax 避税
