A:
U ~: H> A share Ａ股；甲类股份
j;-Wf6h{ abatement of tax 减税；减扣免税额
lrv-[}} ABN AMRO Bank N.V. 荷兰银行
0#J~ @1Gf above-the-line expenditure 线上项目支出；经常预算支出
_
l`F}v above-the-line receipt 线上项目收入；经常预算收入
OX; (Mg| ABSA Asia Limited 南非联合亚洲有限公司
.pUB.l$) absolute change 绝对数值变更
l w9jk`7^ absolute expenditure 实际开支
ZxnPSA@% absolute guideline figure 绝对准则数字
\
=hg^j absolute interest 绝对权益
3k)xzv%r` absolute order of discharge 绝对破产解除令
ju m"T\ absolute profit margin 绝对利润幅度
SF:98#pg absolute value 实值；绝对值
; CCg]hX absolutely vested interest 绝对既得权益
FLMiW]?x absorbed cost 已吸收成本；已分摊成本
F6q= W#~ absorption 吸收；分摊；合并
VxN#\ D i& absorption rate 吸收率；摊配率；分摊率
ta)gOc)r
R ACB Finance Limited 亚洲商业财务有限公司
5?>4I"ne acceptable form of reciprocity 合理的互惠条件
`nyz, acceptable rate 适当利率；适当汇率
.4CDQ&B0K acceptance agreement 承兑协议
F+H]{ss> acceptance for honour 参加承兑
r*`e%`HU acceptor 承兑人；接受人；受票人
@GKDSS4jv acceptor for honour 参加承兑人
SiaNL: accident insurance 意外保险
Z?o0Q\ }1 Accident Insurance Association of Hong Kong 香港意外保险公会
aze#Cn,P} accident insurance scheme 意外保险计划
4@0 aN6Os accident year basis 意外年度基准
#7 O7O~ accommodation 通融；贷款
DS(>R!bb accommodation bill 通融票据；空头票据
Imhk U% accommodation party 汇票代发人
Wa^Wn +r account balance 帐户余额；帐户结余
-NwG'
U~ account book 帐簿
w PR Ns9^ account collected in advance 预收款项
LLTr+@lj account current book 往来帐簿
QPf\lN/$4d account of after-acquired property 事后取得的财产报告
B9"o Ru^} account of defaulter 拖欠帐目
HKJCiQ|k account payable 应付帐款
@o0HDS account payee only [A/C payee only] 只可转帐；存入收款人帐户
XE2Un1i}j1 account receivable 应收帐款
YdCl account receivable report 应收帐款报表
lu{
*]! account statement 结单；帐单；会计财务报表
j-1V,V= account title 帐户名称；会计科目
oYw?kxR Z accountant's report 会计师报告
R1LirZlzJ Accountant's Report Rules 会计师报告规则
)jL@ GW accounting and auditing procedure 会计与审计程序；会计与核数程序
0OHX g= Accounting Arrangements 《会计安排》
P;I,f accounting basis 会计基础
#!Cg$6%x9 accounting by Official Receiver 破产管理署署长呈交的帐目
,5c7jZ5H Accounting Circular 《会计通告》
ZvF#J_%gE5 accounting class 会计类别
d8:
$ll accounting date 记帐日期；会计结算日期
}6[jJ`=gOx accounting for money 款项核算
EcHZ mf Accounting Officer 会计主任
I'P|:XKI accounting period 会计报告期；会计期
2`]c&k;] accounting policy 会计政策；会计方针
%.$!VTO" accounting practice 会计惯例
M]5l-i$ accounting principle 会计准则
oi0O4J%H accounting record 会计记录
Vl1.]'p_ accounting report 会计报告
VzSkqWF/" Accounting Services Branch [Treasury] 会计事务部〔库务署〕
B@-\. m Accounting Society of China 中国会计学会
*x8~}/[T(F accounting statement 会计报表
Mt4]\pMUb accounting system 会计制度；会计系统
HCOsV Tl, accounting transaction 会计事项；帐务交易
=~O3j:<6 accounting treatment 会计处理
n/;{- accounting year 会计年度
7 {U[cG+a# accretion 增值；添加
8x1!15Wiz accrual 应计项目；应累算数目
&pI\VIx ? accrual basis 应计制；权责发生制
9mvy+XD accrual basis accounting 应计制会计；权责发生制会计
^iEf"r accrue 应累算；应计
|h $Gs2 accrued benefit 应累算利益
"#wAGlH6> accrued charges 应计费用
',hoe accrued cumulative preference share dividend 应累算的累积优先股股息
?3N/# accrued expenses 应累算费用
]rGd!"q accrued interest payable 应付利息；应计未付利息
Q 3ZGN1aX< accrued interest receivable 应收利息；应计未收利息
:gRrM)n accrued right 累算权益
2f:h z accruing profit 应累算的利润
D?E
VzG accumulated fiscal reserve 累积财政储备
jF6Q:`k accumulated profit 累积利润；滚存溢利
AT
t.}- accumulated reserve 累积储备
1R-0b{w[ accumulation of surplus income 累积收益盈余
1W*Qc_5 v1 acquired assets 既得资产
]Yt3@ug_f acquisition 收购；购置；取得
g s1 acquisition cost 购置成本
53uptQ{ acquisition expenses 购置费用
T|\sN*}\8J acquisition of 100% interest 收购全部股权
z]g#2 xD2 acquisition of control 取得控制权
Jy: @&c acquisition of fixed assets 购置固定资产
n2*Ua/J-8 acquisition of shell “买壳”
,Z|O y|+' acquisition price 收购价
'(r?($s act of God 天灾
%tkqWK: acting partner 执事合伙人
5%( active market 买卖活跃的市场；交投畅旺的市场；旺市
fX9b1x active partner 积极参与的合伙人
("A45\5 active trading 交投活跃
= X'EDw actual circulation 实际流通
;woK96"{t actual cost 实际成本
1Mq"f 7X8
actual expenditure 实际开支；实际支出
suQ`a_ zJ actual income 实际入息；实际收入；实际收益
mu0L_u(P actual market 现货市场
k7:ISj J actual price 现货价；实际价格
,?U(PEO\f actual profit 实际利润
> }.~Y#Ge actual quotation 实盘；实际价位；实际报价
& z3_N actual year basis 按实际年度计算
(Ajhf}zJ actuals 实货
2pHR $GZ2 actuarial investigation 精算调查
LL:N/1ysG actuarial principle 精算原则
;xTMOuI* actuarial report 精算师报告
,%m~OB # Actuarial Society of Hong Kong 香港精算学会
dT1UYG}>j actuarial valuation 精算师估值
\l( }8;5} actuary 精算师
miBCq l@x ad referendum agreement 暂定协议；有待覆核的协定
uF%N`e^S ad valorem duty 从价税；按值征税
Nc6y]eGz ad valorem duty system 从价税制
*C)m#[#:u ad valorem fee 从价费
D3 +|Os) ad valorem tariff 从价关税
e+Mm!\ ;` additional allowance 额外免税额
SN[ yC additional amount for unexpired risk 未过期风险的额外款额
$m>( kd1 additional assessable profit 补加应评税利润
]nV_ K} !w additional assessment 补加评税
jMWTNZ additional commitment 额外承担
6;I zw$X additional commitment vote 额外承担拨款
!U5Cwq additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
svo%NQ additional dependent parent allowance 供养父母额外免税额
k!q OE\%B additional provision 额外拨款
1\-lAk!
additional stamp duty 附加印花税
!b K;/) additional tax 补加税罚款；补加税款
#/(L.5d[ Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
6UN{Vjr%` adjudged bankrupt 被裁定破产
\py&v5J)s! adjudicated bankrupt 裁定破产人
N<( rP1)`v adjudication fee 裁定费；评定印花税额手续费；评估契据费
] %7m+-h@ adjudication of bankruptcy 裁定破产；宣告破产
Yo5 ged]i adjudication of insolvency 裁定无力偿还债务
Qmd2C&Xw adjusted actual 经调整的实数；调整后的实数
+CEt:KQ adjusted current assets 经调整的流动资产；调整后的流动资产
#I ,c'Vj adjusted figure 经调整的数字；调整后的数额
%D7^. adjusted liabilities 经调整的负债；调整后的负债
/ORK9 g adjusted loss 经调整的亏损；调整后的亏损
KPK`C0mg@k 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
|<]wM(GxE adjusted profit 经调整的利润；调整后的利润
%RIu'JXi adjusted surplus 经调整的盈余额；调整后的盈余额
ctb
, w adjusted value 经调整的价值；调整后的价值
pdQaVe7tRo adjustment 调整；修订；理算〔保险〕
M(^IRI- adjustment centre 调剂中心
q sN}KgTjg adjustment lag 调整过程的时间差距；调整时差
$43CNnf3N adjustment mechanism 调整机制
>&Ye(3w& adjustment of loss 亏损调整
M;-FW5O't adjustment process 调整过程；调整程序
Oa5-^&I adjustment range 调整幅度
B
4e}% administered exchange rate 受管制汇率
/KiaLS Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
{dl@ #T u administration expenses 行政费用
EA:_PBZ administration fee 手续费；行政费
s0Y7`uD^ administration in bankruptcy 破产管理
4mGRk)hk:> administration order 遗产管理令
,({% t administrator 管理人；遗产管理人
<p_ 2&& ? administrator of the estate 遗产管理人
|<YF.7r ; admission of debt 债项承认书
Q>=/u- admission of proof 接纳债权证明
48GaZ@v advance 放贷款项；垫付款项；预支款项；预付款项
usugjx^p advance account 暂支帐目；预付款帐户
H'2o84$ advance compensation 预付补偿金
9 mv6 advance from shareholder 股东垫款
+ L 5 advance pending reimbursement 预支以待日后付还
j,_{f =3; advanced economy 先进经济体系
f`J[u!Ja advancement 预付；预付财产
fb]=MoiJ advances warrant 垫款令
7z&^i-l . advancing 贷出
)6he;+ adverse balance 逆差
w/0;N`YB adverse exchange 逆汇
Fw#wVs)@: advertisement addressed to shareholders 在报章刊登的致股东通告
xNVSWi, advice for collection 托收通知书
n<[H!4 advice of drawing 提款通知书；汇票通知书
-fz( ]d advice of payment 付款通知
ciPaCr V Advisory Committee [Securities and Futures Commission]
KC\W6|NtGj 谘询委员会〔证券及期货事务监察委员会〕
T6,6lll Advisory Committee on Diversification 经济多元化谘询委员会
2IDn4<` affidavit 誓章；遗产申报誓章
6`'K M/ affidavit of no receipt 述明无收款的誓章
kdm@1x affiliate 联号；联营公司；附属公司
,+g0#8?p^x affiliated company 附属公司；联号；联营公司
# 4sSt-s& affirmation [estate duty] 非宗教式宣誓〔遗产税〕
}Oy/F affordability 负担能力
>F!X'#Iv African Development Bank [AfDB] 非洲开发银行
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[ after-acquired property 事后取得的财产
T 6rjtq after-hours dealing 市后交易
X`} 4=> after-tax profit 税后盈利；税后利润；税后溢利
X 0m6<q agency agreement 代理协议
b@1";+(27 agency expenses 代理机构的开支
apm,$Vvjy agency fee 代理费
6}mSA@4& Agency Law 《代理法》
6<Z k%[7t agent 代理人；承销人
kL}*,8s{ agent of company 公司代理人
H,1 I z@W1 agent's fee 代理人费；经纪费
#fe zUU aggregate 总计；总数；总体数字
0Szt^l 7 aggregate amount 总款额；总额
Fo|
rRI2 aggregate assets and liabilities 总体资产与负债
dC}4Er aggregate at constant price 按固定价格计算的总体数字
w >#.id[k aggregate demand 总需求
4 vPK Dd aggregate gross position 总持仓量
Z@>WUw@ F aggregate limit 总限额
3rv~ r0 aggregate of salaries tax 合计薪俸税
< d hBO aggregate performance 总体表现；总体业绩
`X wKCI aggregate supply 总体供应
+?[iB"F aggregate surplus 总盈余
5NYYrA8,^ aggregate total 整体总额
htqC~B{1E aggregate value 总值；合计价值
`>$l2, aggregated basis 合计基准
oo,3mat2C aggregated net chargeable income 合计应课税入息实额
(<5&<JC{ aggregation 合并计算；合计；总和
ML_[Z_Q<z aggregation of incomes of husband and wife 夫妇入息合并计算
Bdf]? s[] aggregation of property 财产的总和
o,y {fv:ki agio 差价；贴水
/\uW[mt 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》
BO=j*.YKy Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
:s b+jk 《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》
"C%* 'k Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
^cYt4NHXn 《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》
PxZMH= Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
Q -S5( " 《香港政府和大韩民国政府关于相互促进和保护投资协定》
/T/7O agreement for a settlement 授产协议
t.m C q 4{ agreement for assignment 转让协议
<3aW3i/jTc agreement for sale 售卖协议；买卖协议
xHdv?69, agreement for sale and purchase 买卖协议
!p"Ij z 5 agreement for the payment of interest 支付利息协议
{nmBI k2v agreement for the repayment of money 还款协议
[ U?a %$G> agreement of reinsurance 再保险协议
lF1ieg"i M Agricultural Bank of China 中国农业银行
$t$YdleI H air passenger departure tax 飞机乘客离境税
h7W<$ \P Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
B6a
airport tax 机场税
8:(e~?
f6 alcohol duty 酒精税
2JRX ;s~ alienation 让与；让渡；转让
mMV -IL alimony 生活费；赡养费
RjCEo4b-.H All Ordinaries Index [AOI] 所有普通股指数
79(Px2H2 all risks 全险；综合险
HTUY|^^D All Sales Record for Stock Market 《股票市场成交报告》
}>u<, Allied Capital Resources Limited 新联财务有限公司
~C2[5r{So all-items index [Consumer Price Index] 总指数〔消费物价指数〕
-7l)mk allocation letter 拨款信件
Z vO,1B allocation of fund 分配款项；预留款项
6P* 2Kg` allocation of profit 利润分配；溢利分配
J#& C&S 2 allocation warrant 拨款令
p^QB^HEV allotment 分配；配股
IGtqY8 allotment notice 股份配售通知；配股通知
(!`]S>_w9 allotment of shares 股份分配
-nrfu) G allowable 可获宽免；免税的
v/lQ5R1 allowable business loss 可扣除的营业亏损
B& )o:P7h allowable expenses 可扣税的支出
27KfT] = allowance 免税额；津贴；备抵；准备金
a7Rg!%r allowance for debts 债项的免税额
UK xeN[fv allowance for depreciation by wear and tear 耗损折旧免税额
cH% #qE 3 allowance for funeral expenses 殡殓费的免税额
b:}+l;e5 2 allowance for inflation 为通货膨胀而预留的款项；通胀准备金
\a\ApD
allowance for repairs and outgoings 修葺及支出方面的免税额
c 7ury L allowance to debtor 给债务人的津贴
/_*L8b alteration of capital 资本更改
{]\!vG6 alternate trustee 候补受托人
14v,z;HXj amalgamation 合并
/?P="j#u ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
YV0K &d ambit of charges 征税范围；收费范围
bfjtNF*^ amended valuation 经修订的估值
*z
A1 NH5 American Commodities Exchange 美国商品交易所
S7
Tem:/ American Express Bank Limited 美国运通银行
2 r=A' American Stock Exchange 美国证券交易所
v'zf*]9 amortization 摊销
!EQMTF= ( amount due from banks 存放银行同业的款项
v(tr:[V amount due from banks abroad 存放海外银行同业的款项
h
.$3 jNU amount due from holding companies 控股公司欠款
7&z`N^dz{ amount due from local banks 存放本港银行同业的款项
"ewB4F[ amount due to banks 银行同业的存款
q9&d24| amount due to banks abroad 海外银行同业的存款
^ g56:j~? amount due to holding companies 控股公司存款
M% 8: amount due to local banks 本港银行同业的存款
h0fbc;l amount due to outport banks 外埠银行同业的存款
GM<r{6Qy amount for note issue 发行纸币的款额
FW bA+{8 amount of bond 担保契据的款额
_=ee Z4f amount of consideration 代价款额
G}b LWA amount of contribution 供款数额
UE9r1g`z amount of indebtedness 负债款额
wN
![SM/+ amount of principal of the loan 贷款本金额
l1qWl amount of rates chargeable 应征差饷数额
a _0G4@=T amount of share capital 股本额
Wg+fT{[f| amount of sums assured 承保款额
G _]
(7 amount of variation 变动幅度
j.@TPf* amount of vote 拨款数额
Y "& c . amount payable 应付款额
c*g(R.! amount receivable 应收款额
:8~*NSEFd Amsterdam Stock Exchange 阿姆斯特丹证券交易所
Rg6e7JVu analysis 分析
'nM)= ancillary risk 附属风险
M/,jHG8 v annual account 周年帐目；周年帐目报表；年度决算；年结
wb
}W;C@ annual accounting date 年结日期
x-_!I>l& annual allowance 每年免税额；年积金；年度津贴；年津
kOGpe'bV annual balance 年度余额
_YH)E^If annual disposable income 每年可动用收入
3wBc`vJ! annual estimates 周年预算
sc!
e$@U annual fee 年费
v* n X annual general meeting 周年大会
y8KJoVP iM annual growth rate 年增率；每年增长率
Iz# h:O annual long-term supplement 长期个案每年补助金
(Js'(tBhiU annual pensionable emolument 可供计算退休金的年薪
>_y>["u6J# annual report 年报
7='M&Za Annual Report on the Consumer Price Index 《消费物价指数年报》
N*Owfr1 N annual return 周年报表；周年申报表；每年报税表格
;Vad| - Annual Return Rules 《周年报表规则》
K6.*)7$# annual review of consumer prices 每年消费物价回顾
N(]>( S
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oh5 fNx annual salary 年薪
{qm(Z+wcmb annual statement 年度报表；年度决算表
b7/1 ] 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
Y24: D7Q annuitant 年金受益人
>4.{|0%ut annuity 年金
j! ;?=s annuity contract 年金合约
yS#LT3>l annuity on human life 人寿年金
)h ~MIpWR antecedent debt 先前的债项
EV@xUq!x . ante-dated cheque 倒填日期支票
Je Jc(e anticipated expenditure 预期开支
7K`A2 anticipated net profit 预期纯利
1_7} B4 anticipated revenue 预期收入
]OoqU-q anti-inflation measure 反通货膨胀措施
Aov=qLWJ anti-inflationary stance 反通货膨胀立场
TZ q']Z)# apparent deficit 表面赤字
j"E_nV:Qc apparent financial solvency 表面偿债能力
)ll`F7B- apparent partner 表面合伙人
e/WR\B'1 application for personal assessment 个人入息课税申请书
J*8fGR% application of fund 资金应用
i8nC TW application to release as liquidator and to destruct the books of accounts and documents
\)ac,i@fy 申请免除清盘人职务及毁灭帐簿与文件
N"b>]Ab] ; appointed actuary 委任精算师
`?Wak =]g appointed auditor 委任核数师；委任审计师
w*ig[{
I appointed trustee 委任的受托人
Got 5(^'c appointer 委任人
V&DS+'P apportioned pro rata 按比例分摊
' hL\xf{ apportionment 分配；分摊
p3*}! ez4 Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
S2" p( apportionment formula 分摊方程式
laqW
{sX^5 apportionment of estate duty 遗产税的分摊
X+{4,?04+ appraisal 估价；评估
cT8jG ,+"} appreciable growth 可观增长
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ZvtcCa appreciable impact 显着影响
R tn.cS d appreciable increase 可观增长
/r|^Dc Nx appreciation 增值；升值
6tM CpSJ appreciation against other currencies 相对其他货币升值
Z-b^{uP appreciation of the exchange value of Hong Kong dollar 港元汇值上升
K ^1bR(a appreciation tax 增值税
_EOQ*K#=Ct appropriation 拨款；拨用；拨付
9q;\;- appropriation account 拨款帐目
#zXkg[J6d Appropriation Bill 拨款法案
vcAs!ls+ appropriation-in-aid system 补助拨款办法
k@AOE0m approved assets 核准资产
:?{ **&= approved basket stock 认可一篮子证券
'?_; s9) approved budget 核准预算
e.i5j^5u approved charitable donation 认可慈善捐款
UR?[ba_h approved charitable institution 认可慈善机构
iwL\H a approved currency 核准货币；认可货币
8@qYzSx[ approved estimates 核准预算
8J%^gy>m] approved estimates of expenditure 核准开支预算
LZyUlz approved overseas insurer 核准海外保险人
>(u =/pp=: approved overseas trust company 核准海外信托公司
A%u-6" approved pooled investment fund 核准汇集投资基金
g^1M]1.f approved provident fund scheme 认可公积金计划
j ij:}.d6 approved provision 核准拨款
jR\T\r4 approved redeemable share 核准可赎回股份
k:<yy^g$X approved regional stock 认可地区性证券
"-vm=d~\ approved retirement scheme 认可退休金计划
} }Eko7'^ approved subordinated loan 核准附属贷款
j%b/1@I arbitrage 套戥；套汇；套利
O GrVy=rd arbitrageur 套戥者；套汇者
[,-MC7>] arbitrary amount 临时款项
rU5gQq; arrangement 措施；安排；协定
'uBW1, arrears 欠款
vI#\ Qe arrears of pay 欠付薪酬
#OH-LWZh arrears of revenue 逾期未收税款；逾期未收的帐项
D2~e@J(K articles of association 组织章程；组织细则；组织章程细则
H__9%p# Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
~d 7!)c`z ascertainment of profit 确定利润
`Bnp/9q5 "Asia Clear" “亚洲结算系统”
m"~$JA u Asia Commercial Bank Ltd. 亚洲商业银行有限公司
[z`U 9J Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
_5.^A&Y* Asian Development Fund [ADF] 亚洲发展基金
W=o90TwbN Asian dollar bond 亚洲美元债券
}V?SedsY Asian dollar market 亚洲美元市场
6 .2_UN^< Asian dollar rate 亚洲美元利率
AU$W=Z* Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
:Cw|BX@??U Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
S[{#AX=0 asked price 沽盘；喊价；索价；卖方报价
8MM#q+8 assessable income 应评税入息
Tul_/` An assessable loss 应评税亏损
mT >56\63 assessable profit 应评税利润
$)mE"4FE assessable value 应评税值
v-X1if1 % assessed profit 估定利润
(H<S&5[ assessed value 经评估价值
sn/^#Aa=N assessment 评税；评定；估价；评税单
G1vWHa7n;f assessment number 评税编号；估价编号
91r#lDR assessment of additional tax 补加税评税
R|ViLt y assessment of performance 业绩评估；实绩评价
Tv3Be j Assessor 评税主任
F>)u<f,C asset price bubbles 资产价格泡沫
93[c^sc9*a asset-backed securities 具资产保证的证券
v$w!hYsQ assets accretion 资产增值
h2!We # assets and liabilities 资产与负债
]6p?mBuQ assets betterment statement 资产递增表；资产改进表
kp[+Iun? assets lending 实物放款；有抵押贷款
I2q C,Nkk assets of the company passing on the death 死者去世时转移的公司资产
I)]wi% assets pledged as security for liabilities 用作负债抵押的资产
2md1GWyP assets portfolio 资产投资组合
n!&DLB1z assets price 资产价格
! 9k)h P assets quality 资产质素
]&qujH^Dd* assets realization 资产变现
2r" -X assets refinancing arrangement 资产再集资安排
r @H<@Vuc assets securitization 资产证券化
ITRv^IlF assets situated outside Hong Kong 在香港以外地方的资产
iQZgs@ assets stripping 削减资产；拆卖资产
Lc f =)GL assets value 资产值
Xp{+){Iu assignee 承让人
,Zb ]3 assignment 转让；转让书；转让契
*;(LKRV assignment of interest 权益转让
B[!wo assignment of letters patent and trade mark 专利证书及商标转让
ATv.3cy assignment of property 物业转让；物业转让书
R>To
L assignment right 转让权
jtV{Lf 3< assignor 转让人
j> +x |!k associate 有联系的人；有关连人士；相联者；合伙人；联系人
+T+f``RcK Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
=E8lpN' associate member 附属会员
g9H~\w associated body corporate 相联法人团体
Ix^xL+Tm associated company 相联公司；联属公司
j Aw&5, associated corporation 相联法团
B5 IS-d Association of Chartered Certified Accountants [ACCA] [United Kingdom]
B8'" ^a^&- 公认会计师公会〔英国〕
i))S%!/r~ Association of Futures Exchange Brokers 香港期货经纪协会
M ZB0vdx Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
f[HhLAVGK` association of underwriters 承保人组织
}L{en assumption of control 接管
ync2X{9D assurance 担保；保险；转易；转易书
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assurance of interest 权益的转易
G7DEavtr at 19XX price 按一九ＸＸ年价格计算
9;k_"@A6 at a discount 按赔价计算；按贴水价格计算；打折扣
l!<Nw8+U at a premium 按溢价计算；按升水价格计算
E# `=xg at call 通知付款；按通知
{^1GHU at constant market price 按固定市价计算
\ Q|1I at constant price 按固定价格计算
G@oY2sM" at cost 按成本计算
5 .
5 at current market price 按当时市价计算；按现时市价计算
@>_`g = at current price 按当时价格计算；按现时价格计算
h )"PPI at factor cost 按要素成本计算；按生产要素成本计算
81fpe oNO at money-of-the-day price 按付款当日价格计算
G %
at or better 按指定或较佳价位〔买卖指令〕
En&ESW N at par 按面值计算；平价
=LL5E}xP at sight 见票即付
B t-o:)pa at the close 按收市盘
AKC ';J at the opening 按开市盘
O7I:Y85i#O attestation 见证；见证条款
0PI C| at-the-money option 平价期权
$U<so{xn% attorney 受权人；受托代表人
b-'41d}Hn attornment 新拥有人承认书
R)"Ds} 1G attributable profit 可归属利润
znw\Dn?g attributable share value 可归属股份价值
@Nn9- #iW Auckland Stock Exchange 奥克兰证券交易所
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auction 拍卖
I#zrz3WU auctioneer 拍卖商
CDQ}C=4 audit 审计；核数
_{) e\n Audit Commission 审计署
$*V:; -H Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
<->Nex 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
ZWQrG'$?o8 audit review 帐目审查
k]!Fh^O~, Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
Wjn1W;m&g audited account 审计帐目；经审计的帐目
>c*}Do{lG audited annual account 经审计的周年帐目
` /#f8R1g audited balance sheet 经审计的资产负债表
B?'`\q) UL auditor 核数师；核数主任；审计师
nPj%EKdY4 auditor's certificate 核数师证明书；审计师证明书
dq28Y$9~ auditor's report 核数师报告；审计师报告
INOw0E[ Aussie bond 澳元债券
a ?/GEfd austerity budget 紧缩预算
dk t'~ Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
Mf
Dna>,Y Australia All Ordinaries Index 澳洲所有普通股票指数
w,cfSF;=tC Australian Dollar [AUD] 澳元
3,+)3,N Australian Options Market 澳大利亚期权市场
E% t_17,=j Australian Securities Commission 澳洲证券事务监察委员会
im_WTZz2P Australian Society of Certified Practising Accountants 澳洲执业会计师公会
MU4/arXy Australian Stock Exchange 澳大利亚证券交易所
(|I:d!>:U Austrian Schilling [ATS] 奥地利先令
t8DyS FT authentication 认证；鉴证
iUJqAi1o authority to purchase 委托购买证；委购书
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cf authorization 认可；核准；授权；授权书
Q3vC^}Dmr authorization by direction 指示授权
uV!A x *' authorization by instruction 指令授权
L}*:,&Y / authorization by warrant 令状授权
{O9 CYP: authorization of unit trust 单位信托的认可
9E4H`[EQ authorized agent 指定代理人
` =g9Rg/< authorized capital 法定资本
3zo]*6p0 authorized clerk 出市员
oMawIND a authorized dealer 认可交易商
2F[smUL authorized financial institution 认可财务机构
f^z~{|%l! authorized fund 认可基金
wWv")dk3i authorized fund house 获授权的基金公司；认可基金公司
3 e~ab#/ authorized institution 认可机构
"Kx2k>ym authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
[, Q(~Qb authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
jFY6}WY)}7 authorized insurer 获授权保险人；获认可承保人
D::$YR
~R authorized investment 特准投资项目
!'o5X]s authorized person 获授权人
XW
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authorized share capital 法定股本
la:i!q AH automated quotation system 自动报价系统
o4,fwPkB Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
&4Q(>"iL4 自动交易系统〔香港期货交易所有限公司〕
1OJD!juL$ automatic adjustment mechanism 自动调整机制
ifTMoC% automatic adjustment system 自动调整系统
R]O!F)_/' Automatic Clearing House 自动票据交换所
e>vV8a\ automatic exchange rates accumulation system 自动化汇率累集系统
+e?mKLw1 4 Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
Ca?5bCI, automatic teller machine [ATM] 自动柜员机
M 9'Qs m autopay 自动转帐
~G|un}g= available assets 可用资产
*{8<4CVv available fiscal reserve 现存财政储备
bCr) 3, available profit 可用利润
_xT=AF9~o Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
-.-j e"E average 平均；平均数；海损
,e{( r0 average basic salary 平均基本薪金
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Gu[ average consumer expenditure 平均消费开支；一般消费开支
.V G$ `g" average cost 平均成本
V #[ "Z} average cost of land production 增辟土地平均成本
_PD RUJ average daily turnover 平均每日成交额
X]ow5{e average daily wage rate 平均每日工资率
Dnn$-W|NC average expenditure pattern 平均开支模式
gpW3zDJ average growth rate 平均增长率
JRt^YX average net fixed assets 固定资产平均净值
Pw
i6Ly` average of relatives 相对价格平均数
q"xIW0 Pc average price 平均价格
7?a@i; E< average propensity to consume 平均消费倾向；一般消费倾向
T\ZWKx*# average propensity to save 平均储蓄倾向；一般储蓄倾向
D%GB2-j R average rate 平均率
^j&'2n@ 9a average revenue 平均收入；平均收益
/nEt%YYh;x average stock 平均库存；平均存货
gZ% wm Y average yearly rent 平均年租
4+%;eY.A avoidance of double taxation 避免双重课税
8}9|hT;
avoidance of tax 避税
