A:
4j C7>mE A share Ａ股；甲类股份
j | LO g abatement of tax 减税；减扣免税额
&}d5' IRT ABN AMRO Bank N.V. 荷兰银行
^(KDtc above-the-line expenditure 线上项目支出；经常预算支出
NMESGNa)z above-the-line receipt 线上项目收入；经常预算收入
ie7P^: T|+ ABSA Asia Limited 南非联合亚洲有限公司
B^/(wHBp absolute change 绝对数值变更
]j]<CqG absolute expenditure 实际开支
;WG%) ^e absolute guideline figure 绝对准则数字
S7j U:CLJ absolute interest 绝对权益
s` =&l absolute order of discharge 绝对破产解除令
U "v=XK)! absolute profit margin 绝对利润幅度
e^U UR-K% absolute value 实值；绝对值
@>+`1C absolutely vested interest 绝对既得权益
}>_ absorbed cost 已吸收成本；已分摊成本
kNX8 y-- absorption 吸收；分摊；合并
0@&/W-VXg absorption rate 吸收率；摊配率；分摊率
zm#%]p80f ACB Finance Limited 亚洲商业财务有限公司
e^v\K[ acceptable form of reciprocity 合理的互惠条件
]PB95% acceptable rate 适当利率；适当汇率
8F/z rPG acceptance agreement 承兑协议
\ _7'f acceptance for honour 参加承兑
umt(e:3f5 acceptor 承兑人；接受人；受票人
P>R u acceptor for honour 参加承兑人
cbW=kQc_ accident insurance 意外保险
y: k7eE" Accident Insurance Association of Hong Kong 香港意外保险公会
.2y @@g accident insurance scheme 意外保险计划
Gn;^]8d accident year basis 意外年度基准
B/B`=%~5_^ accommodation 通融；贷款
% -.V6}V accommodation bill 通融票据；空头票据
~;uU{TT accommodation party 汇票代发人
MR zY<MD account balance 帐户余额；帐户结余
[K1z/ea)V account book 帐簿
pL: r\Y:R account collected in advance 预收款项
~xc U6@/ account current book 往来帐簿
xPJ @!ks9 account of after-acquired property 事后取得的财产报告
WfQZ7e account of defaulter 拖欠帐目
I p|[ account payable 应付帐款
n{=Ot^
"; account payee only [A/C payee only] 只可转帐；存入收款人帐户
a[=ub256S account receivable 应收帐款
A2.4#Qb' account receivable report 应收帐款报表
mqDI'~T9 u account statement 结单；帐单；会计财务报表
Ob] J!. account title 帐户名称；会计科目
yc f)*0k accountant's report 会计师报告
[buLo*C4: Accountant's Report Rules 会计师报告规则
O 2/_$i[F accounting and auditing procedure 会计与审计程序；会计与核数程序
ITD&w g Accounting Arrangements 《会计安排》
}\1I sK ~P accounting basis 会计基础
z~/e \ accounting by Official Receiver 破产管理署署长呈交的帐目
Dy{lgT 0k Accounting Circular 《会计通告》
0iKAg accounting class 会计类别
n^<J@uC accounting date 记帐日期；会计结算日期
p9&gKIO_m accounting for money 款项核算
ED>P>Gg Accounting Officer 会计主任
[{zfI`6 accounting period 会计报告期；会计期
H% FP!0 3 accounting policy 会计政策；会计方针
FLIU}doc accounting practice 会计惯例
;,xM* accounting principle 会计准则
y s[ z[ accounting record 会计记录
1JV-X G6 accounting report 会计报告
N l^u A Accounting Services Branch [Treasury] 会计事务部〔库务署〕
I~nz~U:ak Accounting Society of China 中国会计学会
H`jnChD:M' accounting statement 会计报表
^_BjO(b'e accounting system 会计制度；会计系统
w17CZa
6 accounting transaction 会计事项；帐务交易
A.(e=;0bu accounting treatment 会计处理
DX ZZZ[# accounting year 会计年度
,lVQ -qw5 accretion 增值；添加
* D vQnj accrual 应计项目；应累算数目
nuw7pEW@? accrual basis 应计制；权责发生制
D58RHgY[ accrual basis accounting 应计制会计；权责发生制会计
CtZOIx.;| accrue 应累算；应计
szD9z{9"y accrued benefit 应累算利益
%eGI]!vf accrued charges 应计费用
w8zr0z accrued cumulative preference share dividend 应累算的累积优先股股息
~.z82m accrued expenses 应累算费用
f<y3/jl4 accrued interest payable 应付利息；应计未付利息
szXqJG8| accrued interest receivable 应收利息；应计未收利息
<`NtT G accrued right 累算权益
`rV -,-r@ accruing profit 应累算的利润
9U3 .=J accumulated fiscal reserve 累积财政储备
5uJ!) Q accumulated profit 累积利润；滚存溢利
# hw;aQ accumulated reserve 累积储备
yE;S6 O accumulation of surplus income 累积收益盈余
Q x&7Ceu" acquired assets 既得资产
c= aZ[ acquisition 收购；购置；取得
<YrsS-9 acquisition cost 购置成本
A o@WTs9 acquisition expenses 购置费用
OHv9|&Tpl acquisition of 100% interest 收购全部股权
PGuPw'2;[ acquisition of control 取得控制权
R_"6E8N acquisition of fixed assets 购置固定资产
/?a9g>G%N acquisition of shell “买壳”
[WXcp1p
acquisition price 收购价
Z_>:p^id act of God 天灾
4\j1+&W
acting partner 执事合伙人
E+ /XKF active market 买卖活跃的市场；交投畅旺的市场；旺市
w }8=sw active partner 积极参与的合伙人
IsjN
xBM active trading 交投活跃
B] Koi1B actual circulation 实际流通
3ouo4tf$H. actual cost 实际成本
UJjtDV3@_g actual expenditure 实际开支；实际支出
] #7baZ actual income 实际入息；实际收入；实际收益
T Ci0]Y~a actual market 现货市场
65tsJ"a< actual price 现货价；实际价格
{mLv?"M] actual profit 实际利润
~+PK Ws'}F actual quotation 实盘；实际价位；实际报价
=FM rVE actual year basis 按实际年度计算
v!=e]w6{ actuals 实货
L!fI Ad ` actuarial investigation 精算调查
M
#%V%< actuarial principle 精算原则
Z=l2Po n actuarial report 精算师报告
'1d0
*5+6k Actuarial Society of Hong Kong 香港精算学会
xXJzE|)1h! actuarial valuation 精算师估值
Z/:W.*u actuary 精算师
#IeG/ t( ad referendum agreement 暂定协议；有待覆核的协定
kmt+E'^] ad valorem duty 从价税；按值征税
DL O#_t^v. ad valorem duty system 从价税制
>b~Q%{1 ad valorem fee 从价费
P<9T.l ad valorem tariff 从价关税
Y 2^y73&k additional allowance 额外免税额
kjr q;j: additional amount for unexpired risk 未过期风险的额外款额
iztgk/(+G additional assessable profit 补加应评税利润
gL1r"&^L additional assessment 补加评税
) P|/<>z additional commitment 额外承担
1+l[P9?R[ additional commitment vote 额外承担拨款
k1LbWR1%wB additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
[?d a BXS additional dependent parent allowance 供养父母额外免税额
/q!_f!<q4x additional provision 额外拨款
VotI5O $ additional stamp duty 附加印花税
<4^y7 ]] F additional tax 补加税罚款；补加税款
9~ifST \ Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
bf[l4$3k adjudged bankrupt 被裁定破产
5KssfI
a adjudicated bankrupt 裁定破产人
3 >^B%qg6 adjudication fee 裁定费；评定印花税额手续费；评估契据费
qLB(Th\&' adjudication of bankruptcy 裁定破产；宣告破产
ON"V`_dq+M adjudication of insolvency 裁定无力偿还债务
` 2'*E\ adjusted actual 经调整的实数；调整后的实数
f i6_yFl adjusted current assets 经调整的流动资产；调整后的流动资产
iT1H bAT] adjusted figure 经调整的数字；调整后的数额
-Q1~lN m: adjusted liabilities 经调整的负债；调整后的负债
D.h <!?E% adjusted loss 经调整的亏损；调整后的亏损
p rxmDI adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
l_2YPon adjusted profit 经调整的利润；调整后的利润
^{g+HFTA@ adjusted surplus 经调整的盈余额；调整后的盈余额
, qhv( adjusted value 经调整的价值；调整后的价值
'b_SQ2+A adjustment 调整；修订；理算〔保险〕
<"S/M]9 adjustment centre 调剂中心
dW#l3_'3T adjustment lag 调整过程的时间差距；调整时差
K i3 wqY adjustment mechanism 调整机制
IZ]L.0, adjustment of loss 亏损调整
M5S<N_+Pe adjustment process 调整过程；调整程序
&oDu$%dkT adjustment range 调整幅度
3N{
ZX{ } administered exchange rate 受管制汇率
ralU9MN. Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
1{ wO jq(4 administration expenses 行政费用
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Go? administration fee 手续费；行政费
n\YWWW[wf administration in bankruptcy 破产管理
r}t%DH administration order 遗产管理令
qV @H u/; administrator 管理人；遗产管理人
Pu!%sG jD administrator of the estate 遗产管理人
om,=.,|Ld admission of debt 债项承认书
.PJ_1 admission of proof 接纳债权证明
N)$yBzN advance 放贷款项；垫付款项；预支款项；预付款项
h,'m*@Eg advance account 暂支帐目；预付款帐户
=v=H{*dWA advance compensation 预付补偿金
[kZe6gY P& advance from shareholder 股东垫款
eadY(-4|I- advance pending reimbursement 预支以待日后付还
NSAp.m
advanced economy 先进经济体系
h}P"" advancement 预付；预付财产
LD}ZuCp! advances warrant 垫款令
{7o|*M advancing 贷出
e+ O0l adverse balance 逆差
Hd=! adverse exchange 逆汇
FYeUz$/ advertisement addressed to shareholders 在报章刊登的致股东通告
wB0ONH[ advice for collection 托收通知书
&k {1N. advice of drawing 提款通知书；汇票通知书
@Tf5YZ* advice of payment 付款通知
`]g}M , Advisory Committee [Securities and Futures Commission]
_6F j&mw(u 谘询委员会〔证券及期货事务监察委员会〕
x BMhk9b^0 Advisory Committee on Diversification 经济多元化谘询委员会
WqRg / affidavit 誓章；遗产申报誓章
}!RFX )T affidavit of no receipt 述明无收款的誓章
w.H\j9E
l affiliate 联号；联营公司；附属公司
uCpk1d affiliated company 附属公司；联号；联营公司
C$ $lJ => affirmation [estate duty] 非宗教式宣誓〔遗产税〕
tr\}lfK% affordability 负担能力
1PJ8O|Z t8 African Development Bank [AfDB] 非洲开发银行
b 7bbrR8 after-acquired property 事后取得的财产
20H$9M=} after-hours dealing 市后交易
AW:WDNQh8n after-tax profit 税后盈利；税后利润；税后溢利
`;!v<@:i2 agency agreement 代理协议
`ynD-_fTN agency expenses 代理机构的开支
$ OMGo`z agency fee 代理费
CEos` Agency Law 《代理法》
-kd_gbnr3 agent 代理人；承销人
w/HGmVa agent of company 公司代理人
KCkA4`IeM agent's fee 代理人费；经纪费
k yc Z aggregate 总计；总数；总体数字
ZKa.MBde aggregate amount 总款额；总额
,kKMUshBi aggregate assets and liabilities 总体资产与负债
t`X-jr)g aggregate at constant price 按固定价格计算的总体数字
Yxt`Uvc(^h aggregate demand 总需求
(s`y MUC+ aggregate gross position 总持仓量
?5 ! >k^q aggregate limit 总限额
!fcr3x|Y~M aggregate of salaries tax 合计薪俸税
QNH 5Cq;Y aggregate performance 总体表现；总体业绩
g2WDa'{L aggregate supply 总体供应
v/BMz Vi aggregate surplus 总盈余
tc'` 4O]c8 aggregate total 整体总额
8j} CP aggregate value 总值；合计价值
f|1GlUA{t aggregated basis 合计基准
.^S#h
(A aggregated net chargeable income 合计应课税入息实额
YRYAQj/7 aggregation 合并计算；合计；总和
+SSF=]4+ aggregation of incomes of husband and wife 夫妇入息合并计算
<Vk^fV aggregation of property 财产的总和
MNKB4C8 > agio 差价；贴水
KN;b+`x;M 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》
Yl+r>+^ Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
t YmR<^ 《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》
)0P>o]fWI Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
]kuMzTH 《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》
. 4"9o% Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
gNO<`9q 《香港政府和大韩民国政府关于相互促进和保护投资协定》
\*s'S*~ agreement for a settlement 授产协议
EF?@f{YY$n agreement for assignment 转让协议
j|&?BBa9 agreement for sale 售卖协议；买卖协议
eXI ^9uH agreement for sale and purchase 买卖协议
eGS1% [ agreement for the payment of interest 支付利息协议
zhI} p. agreement for the repayment of money 还款协议
z&o"K\y\ agreement of reinsurance 再保险协议
(DCC4%w" Agricultural Bank of China 中国农业银行
VrA9}"1x~* air passenger departure tax 飞机乘客离境税
\5$N>
2kO Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
'~ 3a(1@8 airport tax 机场税
G l=dL<F alcohol duty 酒精税
*BYSfcX6 alienation 让与；让渡；转让
h:3`e`J<h alimony 生活费；赡养费
X 5 LI All Ordinaries Index [AOI] 所有普通股指数
EnJAHgRV;e all risks 全险；综合险
Lnnl++8Y All Sales Record for Stock Market 《股票市场成交报告》
`5;O|qRq Allied Capital Resources Limited 新联财务有限公司
!Re/W
ykY all-items index [Consumer Price Index] 总指数〔消费物价指数〕
}*m:zD@8$ allocation letter 拨款信件
C26PQ Go#$ allocation of fund 分配款项；预留款项
`wI<LTzXS allocation of profit 利润分配；溢利分配
ul+
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& E$jAqc allotment 分配；配股
KE+y'j#C3 allotment notice 股份配售通知；配股通知
9}Tf9>qP>M allotment of shares 股份分配
[6Uc?Bi allowable 可获宽免；免税的
P8e1 J0A allowable business loss 可扣除的营业亏损
+I#5? allowable expenses 可扣税的支出
;8;nY6Ie allowance 免税额；津贴；备抵；准备金
@c{=:kg5 allowance for debts 债项的免税额
l NQ t allowance for depreciation by wear and tear 耗损折旧免税额
~ w IVw} allowance for funeral expenses 殡殓费的免税额
!'Xk= + allowance for inflation 为通货膨胀而预留的款项；通胀准备金
?'p` Qv allowance for repairs and outgoings 修葺及支出方面的免税额
L@w|2 allowance to debtor 给债务人的津贴
I+w 3It alteration of capital 资本更改
b5
YE4h8% alternate trustee 候补受托人
;Br8\2=$ amalgamation 合并
Ze'AZF ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
Qv,|* bf ambit of charges 征税范围；收费范围
;VM/Cxgep amended valuation 经修订的估值
h{S';/=8 American Commodities Exchange 美国商品交易所
ZPn`.Qc American Express Bank Limited 美国运通银行
|cJyP9}n American Stock Exchange 美国证券交易所
db:b%1hk: amortization 摊销
*'vX:n&t amount due from banks 存放银行同业的款项
a_m P$4T amount due from banks abroad 存放海外银行同业的款项
^<$d Tr' amount due from holding companies 控股公司欠款
too=+'<N</ amount due from local banks 存放本港银行同业的款项
4hg]/X"H# amount due to banks 银行同业的存款
g/W<;o<v(I amount due to banks abroad 海外银行同业的存款
7_d gQI3y amount due to holding companies 控股公司存款
7NRq5d(lP amount due to local banks 本港银行同业的存款
D| ,d _W amount due to outport banks 外埠银行同业的存款
"0+_P{w+ amount for note issue 发行纸币的款额
V#^~JJW^ amount of bond 担保契据的款额
tQbDP!,A*= amount of consideration 代价款额
= - ~ 82% amount of contribution 供款数额
K_oBSa ` amount of indebtedness 负债款额
Xdsd5 UUM amount of principal of the loan 贷款本金额
}]N7CWy
amount of rates chargeable 应征差饷数额
%F9% t amount of share capital 股本额
2J^6(vk amount of sums assured 承保款额
j./ 3 ) amount of variation 变动幅度
xvQJTR k amount of vote 拨款数额
s<H0ka@ amount payable 应付款额
..3TB= Z# amount receivable 应收款额
;#P@(ZVT Amsterdam Stock Exchange 阿姆斯特丹证券交易所
FEw51a+V analysis 分析
C[gCwDwl ancillary risk 附属风险
dY68wW>d| annual account 周年帐目；周年帐目报表；年度决算；年结
OqtQLqN annual accounting date 年结日期
4Z"D F)+} annual allowance 每年免税额；年积金；年度津贴；年津
C,hs!v6 annual balance 年度余额
q-eC=!#} annual disposable income 每年可动用收入
PQ<""_S|| annual estimates 周年预算
"'p:M, : annual fee 年费
Kjc"K36{L annual general meeting 周年大会
) t9<cJ= annual growth rate 年增率；每年增长率
DbP!wU lqR annual long-term supplement 长期个案每年补助金
*oL?R2#7 annual pensionable emolument 可供计算退休金的年薪
2B3H -` annual report 年报
T|Sz~nO}f Annual Report on the Consumer Price Index 《消费物价指数年报》
iK N~fGRc annual return 周年报表；周年申报表；每年报税表格
s[NkPh9& Annual Return Rules 《周年报表规则》
/+.Bc(` annual review of consumer prices 每年消费物价回顾
iUFS1SN \ annual roll-forward basis 逐年延展方式
RZ:Yu annual salary 年薪
jxL} tS{j annual statement 年度报表；年度决算表
!fZ\GOx 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
O;9u1,%w annuitant 年金受益人
) ~v`dwKj; annuity 年金
U2 annuity contract 年金合约
6!bVPIyYO annuity on human life 人寿年金
f PZt*A__ antecedent debt 先前的债项
L/_h5 Q:'W ante-dated cheque 倒填日期支票
YD
H!N l anticipated expenditure 预期开支
ynvU$}w ~' anticipated net profit 预期纯利
ri 1D*CS anticipated revenue 预期收入
[^ $nt anti-inflation measure 反通货膨胀措施
Z,)4(#b = anti-inflationary stance 反通货膨胀立场
? [l[y$9 apparent deficit 表面赤字
a\
fG)Fqp apparent financial solvency 表面偿债能力
m~' ! apparent partner 表面合伙人
LQ`s> q application for personal assessment 个人入息课税申请书
F&%@ p & application of fund 资金应用
$wg5q\Rv application to release as liquidator and to destruct the books of accounts and documents
m_zl*s*6 申请免除清盘人职务及毁灭帐簿与文件
Y#S<:,/sb? appointed actuary 委任精算师
#<s6L"Z- appointed auditor 委任核数师；委任审计师
y G)xsY V appointed trustee 委任的受托人
_v bCC7Bf8 appointer 委任人
T\I}s"d apportioned pro rata 按比例分摊
;>np2K<` apportionment 分配；分摊
]$Pl[Vegy Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
Z8E-(@`q5Q apportionment formula 分摊方程式
z`$jxSLm apportionment of estate duty 遗产税的分摊
Z<L}ur appraisal 估价；评估
^MIF+/bQ appreciable growth 可观增长
+wc8rE6+W appreciable impact 显着影响
?!^ow5"8 appreciable increase 可观增长
)UbPG`x8 appreciation 增值；升值
CX?q %o2b appreciation against other currencies 相对其他货币升值
J!Er%QUR appreciation of the exchange value of Hong Kong dollar 港元汇值上升
0`c|ZzY appreciation tax 增值税
hb#Nm6 appropriation 拨款；拨用；拨付
g%Bh-O9\ appropriation account 拨款帐目
V5:ad Appropriation Bill 拨款法案
"@^Pb$BLY appropriation-in-aid system 补助拨款办法
2(LF @xb approved assets 核准资产
M.fAF L
approved basket stock 认可一篮子证券
eyW8? : approved budget 核准预算
0Dtew N{Z approved charitable donation 认可慈善捐款
%"-bG 'Yc approved charitable institution 认可慈善机构
} I>6 8dS[ approved currency 核准货币；认可货币
oCfO:7 approved estimates 核准预算
\]C_ul' approved estimates of expenditure 核准开支预算
~_Q~AOFM approved overseas insurer 核准海外保险人
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k"$l/: approved overseas trust company 核准海外信托公司
Hb}O/G$a* approved pooled investment fund 核准汇集投资基金
ezimQ approved provident fund scheme 认可公积金计划
PAng(tubl approved provision 核准拨款
F+o4f3N approved redeemable share 核准可赎回股份
8;6j approved regional stock 认可地区性证券
$7h]A$$Fv approved retirement scheme 认可退休金计划
(#kKL??W approved subordinated loan 核准附属贷款
#($~e| arbitrage 套戥；套汇；套利
LMK htOZ? arbitrageur 套戥者；套汇者
;~ D$ rT arbitrary amount 临时款项
<fHJ9(5$V arrangement 措施；安排；协定
U!d|5W.{Q arrears 欠款
/RVwhA+c arrears of pay 欠付薪酬
'tTUro1~ arrears of revenue 逾期未收税款；逾期未收的帐项
u mT * articles of association 组织章程；组织细则；组织章程细则
m R|L'[l Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
b?{MXJ| ascertainment of profit 确定利润
Su/8P[q_ "Asia Clear" “亚洲结算系统”
Sq&r
; Asia Commercial Bank Ltd. 亚洲商业银行有限公司
"QD> m7 Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
QC,fyw\ Asian Development Fund [ADF] 亚洲发展基金
IOA2/ WQu Asian dollar bond 亚洲美元债券
fj|b;8_}l Asian dollar market 亚洲美元市场
Vv54;Js9 Asian dollar rate 亚洲美元利率
rjffp U Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
:)Pj()Os| Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
ac rR asked price 沽盘；喊价；索价；卖方报价
Gv[s86AP, assessable income 应评税入息
_aeIK assessable loss 应评税亏损
r<$ o [,W assessable profit 应评税利润
SJB^dI**/d assessable value 应评税值
d-3.7nJ: assessed profit 估定利润
5?MaKNm } assessed value 经评估价值
aFaioE#h( assessment 评税；评定；估价；评税单
}?\^^v h7 assessment number 评税编号；估价编号
{E; bT|3z assessment of additional tax 补加税评税
9X?RJ."J assessment of performance 业绩评估；实绩评价
h ;@c%Vm Assessor 评税主任
q<j9l'dHG asset price bubbles 资产价格泡沫
^T:L6: asset-backed securities 具资产保证的证券
a^={X<K|/ assets accretion 资产增值
lE gjv, assets and liabilities 资产与负债
VKkvf"X assets betterment statement 资产递增表；资产改进表
'hE'h?-7 assets lending 实物放款；有抵押贷款
q{&\ nCy assets of the company passing on the death 死者去世时转移的公司资产
LSo*JO6 assets pledged as security for liabilities 用作负债抵押的资产
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assets portfolio 资产投资组合
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! ~h|3 assets price 资产价格
3. @LAF assets quality 资产质素
N>Ih2>8t assets realization 资产变现
06O_!"GD} assets refinancing arrangement 资产再集资安排
O wuc9 assets securitization 资产证券化
8v z h5,U assets situated outside Hong Kong 在香港以外地方的资产
X;H\u6-|>6 assets stripping 削减资产；拆卖资产
wZZ~!"O & assets value 资产值
/o%VjP"< assignee 承让人
+ %v1X&_\ assignment 转让；转让书；转让契
_Dd>e=v assignment of interest 权益转让
y>.t[*zT assignment of letters patent and trade mark 专利证书及商标转让
K-~g IlbQ` assignment of property 物业转让；物业转让书
O2\(:tvw assignment right 转让权
67hfv e assignor 转让人
5RvE ), associate 有联系的人；有关连人士；相联者；合伙人；联系人
:_ y!p Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
ywl=@ associate member 附属会员
xL1Li]fM!' associated body corporate 相联法人团体
r<vy6 associated company 相联公司；联属公司
. b+ix=: associated corporation 相联法团
H0#=oJr$)W Association of Chartered Certified Accountants [ACCA] [United Kingdom]
5VP 0Xa ~ 公认会计师公会〔英国〕
S
:8 Association of Futures Exchange Brokers 香港期货经纪协会
=/_u k{ Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
9Q^cE\j association of underwriters 承保人组织
5?F5xiW assumption of control 接管
zPND $ 3&' assurance 担保；保险；转易；转易书
}^iqhUvT F assurance of interest 权益的转易
(De{r| at 19XX price 按一九ＸＸ年价格计算
v+"4YI N at a discount 按赔价计算；按贴水价格计算；打折扣
ka !v(j{E at a premium 按溢价计算；按升水价格计算
*
eC[74Kng at call 通知付款；按通知
Lj(cCtb) at constant market price 按固定市价计算
(bQ3:%nD at constant price 按固定价格计算
cLl~4jL at cost 按成本计算
RSe4 lw at current market price 按当时市价计算；按现时市价计算
n
Syq}Y3 at current price 按当时价格计算；按现时价格计算
')!X1A{ at factor cost 按要素成本计算；按生产要素成本计算
F^'$%XK V at money-of-the-day price 按付款当日价格计算
F'b%D at or better 按指定或较佳价位〔买卖指令〕
oR&z,%0wMK at par 按面值计算；平价
gT_KOO0n at sight 见票即付
$GFR7YC 7 at the close 按收市盘
K\rQ b at the opening 按开市盘
i-Rn,}v attestation 见证；见证条款
_yv# v_Z at-the-money option 平价期权
@ 2/|rq attorney 受权人；受托代表人
[K.1 X=O} attornment 新拥有人承认书
/O}<e TR attributable profit 可归属利润
(_zlCH B attributable share value 可归属股份价值
HKXC=^}x ' Auckland Stock Exchange 奥克兰证券交易所
d(o=)!p auction 拍卖
]~I+d/k
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v^b4WS+.: audit 审计；核数
A,9Jb X Audit Commission 审计署
Y@0'0 Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
![\-J$ 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〕
\]V:>=ry> audit review 帐目审查
k?14'X*7yu Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
o=3hWb e audited account 审计帐目；经审计的帐目
G n]qh(N> audited annual account 经审计的周年帐目
Sp80xV_B audited balance sheet 经审计的资产负债表
Bi:lC5d5? auditor 核数师；核数主任；审计师
Bz/Vzc( auditor's certificate 核数师证明书；审计师证明书
KOS0Du auditor's report 核数师报告；审计师报告
A/>Q 5) Aussie bond 澳元债券
ixu*@{<Z( austerity budget 紧缩预算
!k)6r6 Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
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9i0N Australia All Ordinaries Index 澳洲所有普通股票指数
r%? -MGc Australian Dollar [AUD] 澳元
K:a8}w>Up Australian Options Market 澳大利亚期权市场
Cy]=Y Australian Securities Commission 澳洲证券事务监察委员会
v.Ba Australian Society of Certified Practising Accountants 澳洲执业会计师公会
4GRD- f[ Australian Stock Exchange 澳大利亚证券交易所
|6*Bu1 Austrian Schilling [ATS] 奥地利先令
sgp.;h' authentication 认证；鉴证
"l56?@- x authority to purchase 委托购买证；委购书
v_!6S|
authorization 认可；核准；授权；授权书
hy*{ {f; authorization by direction 指示授权
^HSxE authorization by instruction 指令授权
OOqT 0w N authorization by warrant 令状授权
32[}@ f2q authorization of unit trust 单位信托的认可
<: v+<)K authorized agent 指定代理人
mVZh_R=a authorized capital 法定资本
" CT}34 l authorized clerk 出市员
^3$l!>me authorized dealer 认可交易商
U>E:
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r)iEtT !p* authorized fund 认可基金
=Z ^5'h~ authorized fund house 获授权的基金公司；认可基金公司
~= |}!A( authorized institution 认可机构
$Z@*!B^ authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
o&?c,FwN authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
1INX#qTZ authorized insurer 获授权保险人；获认可承保人
}%_|k^t authorized investment 特准投资项目
] 3{t}qY$A authorized person 获授权人
~Ru\Z-q1 authorized representative 获授权代表
Hf`i~6 authorized share capital 法定股本
1B~O!']N< automated quotation system 自动报价系统
l_^OdQ9D Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
+Q5 O$8i 自动交易系统〔香港期货交易所有限公司〕
p;+O/'/j automatic adjustment mechanism 自动调整机制
4[g mA automatic adjustment system 自动调整系统
l 00i2w Automatic Clearing House 自动票据交换所
A[Mke automatic exchange rates accumulation system 自动化汇率累集系统
d51lTGH7Z Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
w]wZJ/U` automatic teller machine [ATM] 自动柜员机
g&$=Y7G autopay 自动转帐
U#3N90,N= available assets 可用资产
Q|(}rIWOQA available fiscal reserve 现存财政储备
Z.\q$U7'9 available profit 可用利润
rnIj pc F Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
V:n0 BlZ,B average 平均；平均数；海损
>. |({;n9 average basic salary 平均基本薪金
#J[g
r_ average consumer expenditure 平均消费开支；一般消费开支
l/N<'T_G average cost 平均成本
\o> -L\`O average cost of land production 增辟土地平均成本
W'./p"2g average daily turnover 平均每日成交额
fs! dI average daily wage rate 平均每日工资率
\*$^}8 average expenditure pattern 平均开支模式
l9.`2d]o average growth rate 平均增长率
P#O" {+` average net fixed assets 固定资产平均净值
b'z
$S+ average of relatives 相对价格平均数
,->ihxf average price 平均价格
qezWfR` average propensity to consume 平均消费倾向；一般消费倾向
,?GwA@~$k: average propensity to save 平均储蓄倾向；一般储蓄倾向
6<&A}pp average rate 平均率
kF| $oBQ average revenue 平均收入；平均收益
EG{+Sz average stock 平均库存；平均存货
uN%Cc12 average yearly rent 平均年租
iuV4xyp avoidance of double taxation 避免双重课税
R$:-~< O avoidance of tax 避税
