A:
e$pV%5= A share Ａ股；甲类股份
<|\Lm20 G] abatement of tax 减税；减扣免税额
BSMwdr ABN AMRO Bank N.V. 荷兰银行
V_:&S2j above-the-line expenditure 线上项目支出；经常预算支出
J")#I91 above-the-line receipt 线上项目收入；经常预算收入
][] ABSA Asia Limited 南非联合亚洲有限公司
2|bn(QYz absolute change 绝对数值变更
u4_9)P`]0 absolute expenditure 实际开支
W T}H>T absolute guideline figure 绝对准则数字
z~Q>V]a>; absolute interest 绝对权益
4{l, absolute order of discharge 绝对破产解除令
3 t6 LT absolute profit margin 绝对利润幅度
9I/N4sou absolute value 实值；绝对值
l \?c}7k absolutely vested interest 绝对既得权益
B+0hzkPY absorbed cost 已吸收成本；已分摊成本
hG:|9Sol, absorption 吸收；分摊；合并
+H
Usz ? absorption rate 吸收率；摊配率；分摊率
"}JZU!? ACB Finance Limited 亚洲商业财务有限公司
6x|j Pb acceptable form of reciprocity 合理的互惠条件
$pudoAO acceptable rate 适当利率；适当汇率
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'8J.R acceptance agreement 承兑协议
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5N5,u@= acceptance for honour 参加承兑
PY0j 9$i? acceptor 承兑人；接受人；受票人
U3:j'Su4H? acceptor for honour 参加承兑人
[=_jYzD,j| accident insurance 意外保险
S[T8T |_ Accident Insurance Association of Hong Kong 香港意外保险公会
Q dp )cT accident insurance scheme 意外保险计划
B~du-Z22IZ accident year basis 意外年度基准
s!e3|pGS accommodation 通融；贷款
ilva,WFa^ accommodation bill 通融票据；空头票据
fg{n(TE"8 accommodation party 汇票代发人
X~i<g?] account balance 帐户余额；帐户结余
Y)a^(!<H< account book 帐簿
[ 66! bM& account collected in advance 预收款项
uXq.
]ub account current book 往来帐簿
gl_^V&c account of after-acquired property 事后取得的财产报告
(Clkv account of defaulter 拖欠帐目
4 N7^? account payable 应付帐款
8'r[te4, account payee only [A/C payee only] 只可转帐；存入收款人帐户
Z*2 Vpnqh\ account receivable 应收帐款
TvQo? account receivable report 应收帐款报表
qcGK2Qx account statement 结单；帐单；会计财务报表
C{XmVc. account title 帐户名称；会计科目
f>Jr |#k accountant's report 会计师报告
;xs"j-r/ Accountant's Report Rules 会计师报告规则
50C accounting and auditing procedure 会计与审计程序；会计与核数程序
]]juN Accounting Arrangements 《会计安排》
@Pzu^ accounting basis 会计基础
E=w1=,/y accounting by Official Receiver 破产管理署署长呈交的帐目
14'45 Accounting Circular 《会计通告》
.k
\@zQ|Ta accounting class 会计类别
u=_mv N accounting date 记帐日期；会计结算日期
t@Nyr& |D accounting for money 款项核算
]}(H0?OQR Accounting Officer 会计主任
M { Q;: accounting period 会计报告期；会计期
wIBO
^w\J accounting policy 会计政策；会计方针
8Dm%@*B^b accounting practice 会计惯例
K: Q< CQ2 accounting principle 会计准则
iRi-cQVy accounting record 会计记录
% -e 82J1 accounting report 会计报告
~**.|%Kc Accounting Services Branch [Treasury] 会计事务部〔库务署〕
AjgF6[ B Accounting Society of China 中国会计学会
[=^3n#WW accounting statement 会计报表
R+ ,u^;\ accounting system 会计制度；会计系统
KFkoS0M5| accounting transaction 会计事项；帐务交易
LRMx<X8 accounting treatment 会计处理
f:.I0 ST accounting year 会计年度
X/M4!L}\ accretion 增值；添加
QS]1daMIK< accrual 应计项目；应累算数目
}<y7bqA accrual basis 应计制；权责发生制
@[i4 ^ accrual basis accounting 应计制会计；权责发生制会计
om-omo&,X= accrue 应累算；应计
nmi|\mof accrued benefit 应累算利益
N<KS(@v
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xLZG:^(I accrued cumulative preference share dividend 应累算的累积优先股股息
a"g!e^ accrued expenses 应累算费用
t\j *}# S accrued interest payable 应付利息；应计未付利息
E'.7xDN accrued interest receivable 应收利息；应计未收利息
HuKc9U'7A accrued right 累算权益
k/gZ , accruing profit 应累算的利润
Q7COQ2~K accumulated fiscal reserve 累积财政储备
_1L![-ac accumulated profit 累积利润；滚存溢利
}:*] aL<7_ accumulated reserve 累积储备
x* &|0n.D accumulation of surplus income 累积收益盈余
#3 pb(fbw acquired assets 既得资产
B|AV$N* acquisition 收购；购置；取得
RT J3qhY acquisition cost 购置成本
FzXJ]H acquisition expenses 购置费用
eS m Lf*\G acquisition of 100% interest 收购全部股权
fG w9! acquisition of control 取得控制权
""Q P% acquisition of fixed assets 购置固定资产
'xg
Lt ( acquisition of shell “买壳”
%(G* , acquisition price 收购价
2q4<t:! act of God 天灾
PO 7Lf#9] acting partner 执事合伙人
/mu*-,a eX active market 买卖活跃的市场；交投畅旺的市场；旺市
JyOo 1E. active partner 积极参与的合伙人
c+nq] xOs' active trading 交投活跃
kO*$"w#X[p actual circulation 实际流通
TLe~y1dwY= actual cost 实际成本
"?I y (*^ actual expenditure 实际开支；实际支出
2WVka actual income 实际入息；实际收入；实际收益
(<oy N7 NT actual market 现货市场
cFnDmt I: actual price 现货价；实际价格
l.bYE/F0& actual profit 实际利润
'B0{_RaTb actual quotation 实盘；实际价位；实际报价
Gvqxi| actual year basis 按实际年度计算
#!KE\OI;@5 actuals 实货
YgV81 7OV actuarial investigation 精算调查
1.9}_4! actuarial principle 精算原则
4l45N 6" actuarial report 精算师报告
6Yxh9*N~] Actuarial Society of Hong Kong 香港精算学会
z}ddqZ27G$ actuarial valuation 精算师估值
qF-@V25P actuary 精算师
W= qVc ad referendum agreement 暂定协议；有待覆核的协定
7 uKY24 ad valorem duty 从价税；按值征税
`o8/(`a ad valorem duty system 从价税制
sp PNr ad valorem fee 从价费
oVfLnI ; ad valorem tariff 从价关税
&,CiM0 additional allowance 额外免税额
hL;(C) ( additional amount for unexpired risk 未过期风险的额外款额
28J^D MOW additional assessable profit 补加应评税利润
h P)LY=- 2 additional assessment 补加评税
G&V/Gj8 additional commitment 额外承担
iBg x additional commitment vote 额外承担拨款
> eIP., 9 additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
zSja/yq additional dependent parent allowance 供养父母额外免税额
1gy.8i additional provision 额外拨款
+sUFv)!4 additional stamp duty 附加印花税
!~D}/Q;#}\ additional tax 补加税罚款；补加税款
t*T2Z-!P Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
Pjjewy1}^ adjudged bankrupt 被裁定破产
i,4>0o? adjudicated bankrupt 裁定破产人
DOJ N2{IP adjudication fee 裁定费；评定印花税额手续费；评估契据费
'>0fWBs adjudication of bankruptcy 裁定破产；宣告破产
<drODjB adjudication of insolvency 裁定无力偿还债务
{|:;]T"y adjusted actual 经调整的实数；调整后的实数
jesGV<`?l adjusted current assets 经调整的流动资产；调整后的流动资产
Rt!FPoN,y adjusted figure 经调整的数字；调整后的数额
5BKt1%Pg adjusted liabilities 经调整的负债；调整后的负债
iJ3e1w$ adjusted loss 经调整的亏损；调整后的亏损
s<eb;Z2D 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
C$D -Pt"+ adjusted profit 经调整的利润；调整后的利润
8 S h54H adjusted surplus 经调整的盈余额；调整后的盈余额
YccH+[X; adjusted value 经调整的价值；调整后的价值
H'HA+q adjustment 调整；修订；理算〔保险〕
j<@lX^ adjustment centre 调剂中心
s`'{I8'p/ adjustment lag 调整过程的时间差距；调整时差
?Yk.$90 adjustment mechanism 调整机制
?>rW>U6:P adjustment of loss 亏损调整
~W+kiTsD? adjustment process 调整过程；调整程序
&NK,VB; adjustment range 调整幅度
S4Ww5G?. administered exchange rate 受管制汇率
&*G #H~\ Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
W=vP]x
>J administration expenses 行政费用
IrhA+)pdse administration fee 手续费；行政费
hB>oJC administration in bankruptcy 破产管理
iQ
fJ administration order 遗产管理令
C 3],n administrator 管理人；遗产管理人
i/ )am9 administrator of the estate 遗产管理人
Te wb?: admission of debt 债项承认书
]d0tE? 9 admission of proof 接纳债权证明
*b/` Ya4 advance 放贷款项；垫付款项；预支款项；预付款项
Dq5j1m. advance account 暂支帐目；预付款帐户
FrYqaP advance compensation 预付补偿金
p@5`& Em, advance from shareholder 股东垫款
f@DYN!Z_m advance pending reimbursement 预支以待日后付还
h=k h@}, advanced economy 先进经济体系
&c:Ad%
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#( jw!d& advances warrant 垫款令
sy"^?th}b advancing 贷出
u\{ g(li-I adverse balance 逆差
L3 --r adverse exchange 逆汇
l6kWQpV advertisement addressed to shareholders 在报章刊登的致股东通告
7/f3Z 1 g advice for collection 托收通知书
~ZEmULKkR advice of drawing 提款通知书；汇票通知书
TbGn46!: advice of payment 付款通知
Dg?70v <a Advisory Committee [Securities and Futures Commission]
JB`\G=PiL 谘询委员会〔证券及期货事务监察委员会〕
.my0|4CQ#@ Advisory Committee on Diversification 经济多元化谘询委员会
_:C9{aEZb affidavit 誓章；遗产申报誓章
HO%wHiv1X affidavit of no receipt 述明无收款的誓章
5b[jRj6 affiliate 联号；联营公司；附属公司
]0)|7TV* affiliated company 附属公司；联号；联营公司
R0vI bFwj affirmation [estate duty] 非宗教式宣誓〔遗产税〕
4K\(xd&Q affordability 负担能力
ws|; ` African Development Bank [AfDB] 非洲开发银行
L>%o[ tS after-acquired property 事后取得的财产
#9xd[A : N after-hours dealing 市后交易
m{uxI za after-tax profit 税后盈利；税后利润；税后溢利
@zz1hU agency agreement 代理协议
$!(pF agency expenses 代理机构的开支
$lIz{ySJv agency fee 代理费
lBTmx(_}}r Agency Law 《代理法》
JSW}*HR agent 代理人；承销人
X+} 1 agent of company 公司代理人
PGBQn#c< agent's fee 代理人费；经纪费
;YX4:OBqr aggregate 总计；总数；总体数字
}'/`2!lY aggregate amount 总款额；总额
H77" aggregate assets and liabilities 总体资产与负债
0_"fJ~Y^J aggregate at constant price 按固定价格计算的总体数字
*c*0 PdV aggregate demand 总需求
qX
aggregate gross position 总持仓量
Boz@bl mCB aggregate limit 总限额
wl$h4 {L7 aggregate of salaries tax 合计薪俸税
&n?^$L TPY aggregate performance 总体表现；总体业绩
9 ;Ox;;w aggregate supply 总体供应
"zFNg'; aggregate surplus 总盈余
u r@Z |5 aggregate total 整体总额
@8^[!F aggregate value 总值；合计价值
d'$T4yA aggregated basis 合计基准
Z->p1xkX aggregated net chargeable income 合计应课税入息实额
*B{j.{
p( aggregation 合并计算；合计；总和
[E
JQ>?D aggregation of incomes of husband and wife 夫妇入息合并计算
Jesjtcy<* aggregation of property 财产的总和
,o,I5>` agio 差价；贴水
ICkp$u^ 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》
0B@Jity#! Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
aZ'Lx : )R 《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》
p2udm! )J Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
oDYRQozo> 《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》
<5jzl Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
y2vUthR wo 《香港政府和大韩民国政府关于相互促进和保护投资协定》
dW~*e2nq agreement for a settlement 授产协议
i35 =Y~P- agreement for assignment 转让协议
^? ]%sdT q agreement for sale 售卖协议；买卖协议
fasgmi} agreement for sale and purchase 买卖协议
Qx47l agreement for the payment of interest 支付利息协议
sHl>$Q evz agreement for the repayment of money 还款协议
3?Pn6J{O agreement of reinsurance 再保险协议
#ap9Yoyk\ Agricultural Bank of China 中国农业银行
WT`4s air passenger departure tax 飞机乘客离境税
ixQJ[f H10 Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
XW s"jt airport tax 机场税
pV,P|>YTf alcohol duty 酒精税
GJp85B!PlO alienation 让与；让渡；转让
(tG Y%oT" alimony 生活费；赡养费
P(73!DT+ All Ordinaries Index [AOI] 所有普通股指数
J8)#PY[i4 all risks 全险；综合险
P7MeX(Tay All Sales Record for Stock Market 《股票市场成交报告》
V6 #K2 Allied Capital Resources Limited 新联财务有限公司
}HYjA4o\A all-items index [Consumer Price Index] 总指数〔消费物价指数〕
jR#~I@q^ allocation letter 拨款信件
eT8} allocation of fund 分配款项；预留款项
=xJKIu allocation of profit 利润分配；溢利分配
G 0; XaL: allocation warrant 拨款令
^: * 1d
\ allotment 分配；配股
?Wt$6{) allotment notice 股份配售通知；配股通知
*`Yv.=cd allotment of shares 股份分配
J Egx@};O allowable 可获宽免；免税的
JPWOPB'H allowable business loss 可扣除的营业亏损
w{90` allowable expenses 可扣税的支出
z7Eg5rm|QZ allowance 免税额；津贴；备抵；准备金
!G}+E2fDA allowance for debts 债项的免税额
6 ]pX>Xho allowance for depreciation by wear and tear 耗损折旧免税额
Y.U[wL> allowance for funeral expenses 殡殓费的免税额
T%n2$ allowance for inflation 为通货膨胀而预留的款项；通胀准备金
{Gw.l." allowance for repairs and outgoings 修葺及支出方面的免税额
@%lBrM allowance to debtor 给债务人的津贴
zyg
}F alteration of capital 资本更改
e^Ky<*Y alternate trustee 候补受托人
z)=+ F] amalgamation 合并
XNb ZNaAd ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
F. =Bnw/- ambit of charges 征税范围；收费范围
GS Q /NYK amended valuation 经修订的估值
u% n*gcY American Commodities Exchange 美国商品交易所
b-*3 2Y% American Express Bank Limited 美国运通银行
^ Dt# $Z American Stock Exchange 美国证券交易所
lm So8/%T amortization 摊销
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p_W amount due from banks 存放银行同业的款项
t2iv(swTe amount due from banks abroad 存放海外银行同业的款项
~~,rp) ) amount due from holding companies 控股公司欠款
yxq}QSb \3 amount due from local banks 存放本港银行同业的款项
`VL}.h amount due to banks 银行同业的存款
#I3$3^0i# amount due to banks abroad 海外银行同业的存款
S#Sb ] amount due to holding companies 控股公司存款
MqA`yvQm amount due to local banks 本港银行同业的存款
&0 BdUU+:< amount due to outport banks 外埠银行同业的存款
@ *DyZB amount for note issue 发行纸币的款额
\ y{Tn@7 amount of bond 担保契据的款额
T=:]]nf?M amount of consideration 代价款额
4r0b)Y &I amount of contribution 供款数额
Yl$SW;@ amount of indebtedness 负债款额
{E0z@D) U- amount of principal of the loan 贷款本金额
LW:LF zp amount of rates chargeable 应征差饷数额
D^;*U[F? amount of share capital 股本额
ed_ FiQd amount of sums assured 承保款额
zb
Z4|_ amount of variation 变动幅度
mTEx,
amount of vote 拨款数额
.pvV1JA' amount payable 应付款额
{Pu\?Cq amount receivable 应收款额
wgRs Z Amsterdam Stock Exchange 阿姆斯特丹证券交易所
T}=>C+3r analysis 分析
7 +@qB]Bi< ancillary risk 附属风险
= }:)y 0L annual account 周年帐目；周年帐目报表；年度决算；年结
BMIyskl=i annual accounting date 年结日期
e<#DdpX!H~ annual allowance 每年免税额；年积金；年度津贴；年津
I;?X f annual balance 年度余额
y{a$y}7#X annual disposable income 每年可动用收入
/Y2/!mU</ annual estimates 周年预算
F[!ckes<bB annual fee 年费
3u\;j; Td! annual general meeting 周年大会
R1W}dRE} annual growth rate 年增率；每年增长率
c$QX )V annual long-term supplement 长期个案每年补助金
Vax^8 - annual pensionable emolument 可供计算退休金的年薪
5 VA(tzmCt annual report 年报
eV cANP Annual Report on the Consumer Price Index 《消费物价指数年报》
)I-f U4? annual return 周年报表；周年申报表；每年报税表格
7 #=}:3c Annual Return Rules 《周年报表规则》
q(5+xSg"gK annual review of consumer prices 每年消费物价回顾
P0-Fc@&Y annual roll-forward basis 逐年延展方式
CCGV~e+ annual salary 年薪
ACK1@eF annual statement 年度报表；年度决算表
ow' lRHZ 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
ez9k4IO annuitant 年金受益人
] k8/#@19 annuity 年金
i rZFV
annuity contract 年金合约
Wi}FY }f annuity on human life 人寿年金
9cv]y# antecedent debt 先前的债项
`: G % ante-dated cheque 倒填日期支票
z>[tF5 anticipated expenditure 预期开支
1lnU77; anticipated net profit 预期纯利
7gS1~Q4\V2 anticipated revenue 预期收入
$ 8BE[u|H2 anti-inflation measure 反通货膨胀措施
0J8K9rP;z anti-inflationary stance 反通货膨胀立场
x4# T G apparent deficit 表面赤字
M}hrO-C apparent financial solvency 表面偿债能力
**[Z^$)u(
apparent partner 表面合伙人
X{ -9FD W application for personal assessment 个人入息课税申请书
9Of FM9(: application of fund 资金应用
fXQiNm[P application to release as liquidator and to destruct the books of accounts and documents
;*[9Q'lI* 申请免除清盘人职务及毁灭帐簿与文件
._96*r=o appointed actuary 委任精算师
a/ uo}[Y appointed auditor 委任核数师；委任审计师
3?s ?X Ah appointed trustee 委任的受托人
Bfv.$u00p appointer 委任人
+/+P\O apportioned pro rata 按比例分摊
D=)f
)- u' apportionment 分配；分摊
T/P7 F\R Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
+t N &a apportionment formula 分摊方程式
-6Mm#sX apportionment of estate duty 遗产税的分摊
B )JM%r appraisal 估价；评估
O;]?gj 1@ appreciable growth 可观增长
Sb:T*N0gS appreciable impact 显着影响
cxYfZ4++m appreciable increase 可观增长
]> Y/r-! appreciation 增值；升值
L {ymI) Y^ appreciation against other currencies 相对其他货币升值
XO
F1c3' H appreciation of the exchange value of Hong Kong dollar 港元汇值上升
#m8sK(#lo appreciation tax 增值税
p '{ xoV appropriation 拨款；拨用；拨付
})IO#, appropriation account 拨款帐目
W:QwHZ2O Appropriation Bill 拨款法案
:'r6 TVDW appropriation-in-aid system 补助拨款办法
Y+/l X 6 ' approved assets 核准资产
R& =f: sEi approved basket stock 认可一篮子证券
8"vwU@cfC approved budget 核准预算
HpexH{.u) approved charitable donation 认可慈善捐款
Ok%}|/ P4 approved charitable institution 认可慈善机构
t^tCA - approved currency 核准货币；认可货币
|@o6NZ<9N approved estimates 核准预算
xkA2g[ approved estimates of expenditure 核准开支预算
`$z)$VuP approved overseas insurer 核准海外保险人
zSjgx_#U approved overseas trust company 核准海外信托公司
n D,{3B#
approved pooled investment fund 核准汇集投资基金
;</Twm;: approved provident fund scheme 认可公积金计划
cVq}c? approved provision 核准拨款
wX'}4Z=C~ approved redeemable share 核准可赎回股份
9|S` ub' approved regional stock 认可地区性证券
a1MFjmq approved retirement scheme 认可退休金计划
2#_38=K =@ approved subordinated loan 核准附属贷款
czBi Dk4 arbitrage 套戥；套汇；套利
xUYo w arbitrageur 套戥者；套汇者
#c wCo cw arbitrary amount 临时款项
Nl8 gK{ arrangement 措施；安排；协定
/CT(k1> arrears 欠款
ZcryAm:I arrears of pay 欠付薪酬
$~'Tf>e arrears of revenue 逾期未收税款；逾期未收的帐项
QlW=_Ymv{ articles of association 组织章程；组织细则；组织章程细则
<kD#SV %" Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
n!N\zx8 ascertainment of profit 确定利润
(3EUy"z- "Asia Clear" “亚洲结算系统”
/b.oEGqZX Asia Commercial Bank Ltd. 亚洲商业银行有限公司
Y&'8V dW Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
8 HoP( +? Asian Development Fund [ADF] 亚洲发展基金
qvLDfN Asian dollar bond 亚洲美元债券
C 7n Kk/r Asian dollar market 亚洲美元市场
a]VGUW- Asian dollar rate 亚洲美元利率
$<ddy/4 Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
GF--riyfB Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
iY.eJlfH asked price 沽盘；喊价；索价；卖方报价
KC&`x | assessable income 应评税入息
<Ns &b.\h6 assessable loss 应评税亏损
>v0 :qN7| assessable profit 应评税利润
{&nV4c$v assessable value 应评税值
\/Ij7nD`l% assessed profit 估定利润
ZxS &4>. assessed value 经评估价值
3DoRE2} assessment 评税；评定；估价；评税单
~/`X*n& assessment number 评税编号；估价编号
?B4#f!X assessment of additional tax 补加税评税
SQKt}kDbM assessment of performance 业绩评估；实绩评价
=2oUZjA Assessor 评税主任
M< qudi asset price bubbles 资产价格泡沫
FpkXOj?* asset-backed securities 具资产保证的证券
U7%28#@ assets accretion 资产增值
EE%s<_k` assets and liabilities 资产与负债
M g!ra" assets betterment statement 资产递增表；资产改进表
Y5jYmP< assets lending 实物放款；有抵押贷款
If}lJ6jZ assets of the company passing on the death 死者去世时转移的公司资产
;1LG&h,K assets pledged as security for liabilities 用作负债抵押的资产
KP~-$NR assets portfolio 资产投资组合
!.+"4TF assets price 资产价格
J`Oy .Qu) assets quality 资产质素
=FBIrw{w assets realization 资产变现
6f}e+ 80 assets refinancing arrangement 资产再集资安排
|R'i:= assets securitization 资产证券化
]M4NpU M assets situated outside Hong Kong 在香港以外地方的资产
Tj,2r]g`< assets stripping 削减资产；拆卖资产
v'nHFC+p assets value 资产值
i f@W
]% assignee 承让人
Jqg3 .2q assignment 转让；转让书；转让契
aW@oE
~` assignment of interest 权益转让
PqhlXqX9 assignment of letters patent and trade mark 专利证书及商标转让
VBx,iua w assignment of property 物业转让；物业转让书
s -Y +x assignment right 转让权
A! ;meVUs assignor 转让人
MCAXt1sL&E associate 有联系的人；有关连人士；相联者；合伙人；联系人
Wg1 tip8s Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
UpeQ OC associate member 附属会员
q$^<zY associated body corporate 相联法人团体
M1uP\Sa associated company 相联公司；联属公司
B+D`\ Nl o associated corporation 相联法团
#^\}xn" [ Association of Chartered Certified Accountants [ACCA] [United Kingdom]
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!8? 公认会计师公会〔英国〕
U,3d) ]Zy& Association of Futures Exchange Brokers 香港期货经纪协会
.S|-4}G(6 Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
~_}4jnC association of underwriters 承保人组织
J<_ 1z':W) assumption of control 接管
XZ@ >]P assurance 担保；保险；转易；转易书
R` C.ha assurance of interest 权益的转易
^I./L)0= } at 19XX price 按一九ＸＸ年价格计算
X RRJ )}P at a discount 按赔价计算；按贴水价格计算；打折扣
K.h]JD]o at a premium 按溢价计算；按升水价格计算
Fd"WlBYy0 at call 通知付款；按通知
f%1wMOzx at constant market price 按固定市价计算
J3\)Jy at constant price 按固定价格计算
GI4oQcJ at cost 按成本计算
HWR & C at current market price 按当时市价计算；按现时市价计算
k6g| 7^es2 at current price 按当时价格计算；按现时价格计算
4(iS-8{J at factor cost 按要素成本计算；按生产要素成本计算
em/Xu at money-of-the-day price 按付款当日价格计算
2B'^`>+8S at or better 按指定或较佳价位〔买卖指令〕
* dVD at par 按面值计算；平价
F`D 9Zfd at sight 见票即付
#wD7 \X-f at the close 按收市盘
di<B ~:l58 at the opening 按开市盘
sWW\bK0B4 attestation 见证；见证条款
W H;xq^ at-the-money option 平价期权
h*l4Y!7 attorney 受权人；受托代表人
g _x\T+= attornment 新拥有人承认书
XbXgU#% attributable profit 可归属利润
*cy.*@d attributable share value 可归属股份价值
`7>K1slQ}S Auckland Stock Exchange 奥克兰证券交易所
ws().IZ auction 拍卖
eU"mG3 __ auctioneer 拍卖商
w}b<D#0XC audit 审计；核数
GFY-IC+fc Audit Commission 审计署
'Ix5,^M}B Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
g$gVm:= 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
Q^ q=! /qQ audit review 帐目审查
j%Gbg J Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
{"\q(R0 audited account 审计帐目；经审计的帐目
N
I3( audited annual account 经审计的周年帐目
*e, CDV audited balance sheet 经审计的资产负债表
YrKFa% k auditor 核数师；核数主任；审计师
5EfY9 }dl auditor's certificate 核数师证明书；审计师证明书
S r[IoF) auditor's report 核数师报告；审计师报告
!
fX9*0L Aussie bond 澳元债券
ty9rH=1 austerity budget 紧缩预算
Z#@6#S` Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
5#BF ,-Jv Australia All Ordinaries Index 澳洲所有普通股票指数
>VypE8H]x Australian Dollar [AUD] 澳元
9$EH K Australian Options Market 澳大利亚期权市场
_AAx
) Australian Securities Commission 澳洲证券事务监察委员会
3v G Australian Society of Certified Practising Accountants 澳洲执业会计师公会
o[2Y;kP3*P Australian Stock Exchange 澳大利亚证券交易所
1y(iE C Austrian Schilling [ATS] 奥地利先令
] :GfO go authentication 认证；鉴证
6e&g$ R
v authority to purchase 委托购买证；委购书
Rgs3A)[`d/ authorization 认可；核准；授权；授权书
yvS^2+jW authorization by direction 指示授权
TR|;,A[%v# authorization by instruction 指令授权
ZG!x$ yi$ authorization by warrant 令状授权
R$ v i!0 authorization of unit trust 单位信托的认可
_=)!x nYf authorized agent 指定代理人
TLX^~W[gOm authorized capital 法定资本
7:ckq(89 authorized clerk 出市员
#[C<
J#; authorized dealer 认可交易商
d[yrNB6| authorized financial institution 认可财务机构
6O%=G3I authorized fund 认可基金
cy9N:MR(c authorized fund house 获授权的基金公司；认可基金公司
cyDiA(ot& authorized institution 认可机构
~S! L!qY authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
-a A<.+ authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
my=*zziN authorized insurer 获授权保险人；获认可承保人
Y]?Kqc authorized investment 特准投资项目
]C+eJ0"A authorized person 获授权人
[3GKPX:OA/ authorized representative 获授权代表
-uO%[/h;N authorized share capital 法定股本
iczs8g j* automated quotation system 自动报价系统
z{@= _5; Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
IOn`cbV: 自动交易系统〔香港期货交易所有限公司〕
%~ ;nlDw automatic adjustment mechanism 自动调整机制
kA1f[ AL automatic adjustment system 自动调整系统
,7QBJ_-;QJ Automatic Clearing House 自动票据交换所
3s#|Y,{?6R automatic exchange rates accumulation system 自动化汇率累集系统
@_G` Ok4 Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
rK*hT jVn automatic teller machine [ATM] 自动柜员机
!Jh*a *I} autopay 自动转帐
J: L -15 available assets 可用资产
mMn2( available fiscal reserve 现存财政储备
bbM4A! N available profit 可用利润
.Y+mwvLpRG Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
\-DM-NrZ1U average 平均；平均数；海损
sTJJE3TBI average basic salary 平均基本薪金
cF-Jc}h average consumer expenditure 平均消费开支；一般消费开支
30t:O&2< average cost 平均成本
Qu!OV]Cc average cost of land production 增辟土地平均成本
:17ee average daily turnover 平均每日成交额
$ 0ym_6n average daily wage rate 平均每日工资率
BYTXAZLb average expenditure pattern 平均开支模式
1{= E ? average growth rate 平均增长率
x|&[ hFXD average net fixed assets 固定资产平均净值
ux)< &p. average of relatives 相对价格平均数
f|;HS!$ average price 平均价格
&8R-C[A average propensity to consume 平均消费倾向；一般消费倾向
(*LTq C average propensity to save 平均储蓄倾向；一般储蓄倾向
oB hL}r average rate 平均率
6(!,H<bON average revenue 平均收入；平均收益
GZ; Z average stock 平均库存；平均存货
<m-Ni average yearly rent 平均年租
k*A4;Bm avoidance of double taxation 避免双重课税
k?!TjBKm avoidance of tax 避税
