A:
KX!/n`2u A share Ａ股；甲类股份
(Nf B+Ue} abatement of tax 减税；减扣免税额
g co;8e_ ABN AMRO Bank N.V. 荷兰银行
n,-*$~{ above-the-line expenditure 线上项目支出；经常预算支出
Mkt_pr above-the-line receipt 线上项目收入；经常预算收入
%M8Q6 ABSA Asia Limited 南非联合亚洲有限公司
#a|r
^%D absolute change 绝对数值变更
o,J8 n;"l absolute expenditure 实际开支
V^n=@CZT9C absolute guideline figure 绝对准则数字
8~.8"gQ absolute interest 绝对权益
|7Z}#eP// absolute order of discharge 绝对破产解除令
IvQuxs &a absolute profit margin 绝对利润幅度
qyy . &+ absolute value 实值；绝对值
g.;2N 9 absolutely vested interest 绝对既得权益
&F[N$6:v absorbed cost 已吸收成本；已分摊成本
#if jQ7(: absorption 吸收；分摊；合并
wNFx1u^/) absorption rate 吸收率；摊配率；分摊率
>OjK0jiPf ACB Finance Limited 亚洲商业财务有限公司
]JmE(Y1(1 acceptable form of reciprocity 合理的互惠条件
n ^qwE acceptable rate 适当利率；适当汇率
`)w=@9B)" acceptance agreement 承兑协议
G 'wW-| acceptance for honour 参加承兑
b r Dyjh acceptor 承兑人；接受人；受票人
^aJ]|*m acceptor for honour 参加承兑人
=)iAU/*N accident insurance 意外保险
*h5L1E q Accident Insurance Association of Hong Kong 香港意外保险公会
;8e}X6YU accident insurance scheme 意外保险计划
%g>k0~TRf# accident year basis 意外年度基准
/y UKUXi accommodation 通融；贷款
/9D
mK%d accommodation bill 通融票据；空头票据
(&V*~OR accommodation party 汇票代发人
l;aO"_E1m account balance 帐户余额；帐户结余
w_QWTD 0 account book 帐簿
^ K~=2^sh account collected in advance 预收款项
]*)l_mut7 account current book 往来帐簿
i"DyX Irk2 account of after-acquired property 事后取得的财产报告
td$RDtW[3 account of defaulter 拖欠帐目
# M3d = account payable 应付帐款
# X{lV]Z account payee only [A/C payee only] 只可转帐；存入收款人帐户
[(8 s\>T account receivable 应收帐款
<5FGL 96 account receivable report 应收帐款报表
CL(D&8v8~ account statement 结单；帐单；会计财务报表
C\bJ_vl;' account title 帐户名称；会计科目
mB
bGj3u; accountant's report 会计师报告
J=O_nup6C Accountant's Report Rules 会计师报告规则
`tKs|GQf accounting and auditing procedure 会计与审计程序；会计与核数程序
^foCcO Accounting Arrangements 《会计安排》
D I-CC[ accounting basis 会计基础
I>-1kFma; accounting by Official Receiver 破产管理署署长呈交的帐目
. ubZ Accounting Circular 《会计通告》
pf yJL?_% accounting class 会计类别
2Mw` accounting date 记帐日期；会计结算日期
hHO x ] accounting for money 款项核算
JV !F< Accounting Officer 会计主任
EQHCw< e accounting period 会计报告期；会计期
G-vkkNj%e accounting policy 会计政策；会计方针
&f)pU>Di accounting practice 会计惯例
G/( tgQ accounting principle 会计准则
wI F '|" accounting record 会计记录
aE:$ N#|Qa accounting report 会计报告
W n2J]BH Accounting Services Branch [Treasury] 会计事务部〔库务署〕
ka_R|x G\ Accounting Society of China 中国会计学会
dg0 WH_# accounting statement 会计报表
,K&L/* accounting system 会计制度；会计系统
Tz\v.&? $ accounting transaction 会计事项；帐务交易
Q;m8 drU accounting treatment 会计处理
CzDg?w b accounting year 会计年度
&RHx8zScP accretion 增值；添加
'auYmX accrual 应计项目；应累算数目
zE}ry!{ accrual basis 应计制；权责发生制
<]`|HJoy accrual basis accounting 应计制会计；权责发生制会计
RO'b)J:j9 accrue 应累算；应计
d:z7
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6s! =de accrued charges 应计费用
\K
Kt& bKL accrued cumulative preference share dividend 应累算的累积优先股股息
bNvc@oo accrued expenses 应累算费用
v//Drj accrued interest payable 应付利息；应计未付利息
`'bu8JK accrued interest receivable 应收利息；应计未收利息
mD?={*7% accrued right 累算权益
f/,8sGkX; accruing profit 应累算的利润
qyY/:&E, Z accumulated fiscal reserve 累积财政储备
w(y
9y9r] accumulated profit 累积利润；滚存溢利
criNeKa accumulated reserve 累积储备
9! Fg1 h= accumulation of surplus income 累积收益盈余
I "R<XX acquired assets 既得资产
@'J[T: e acquisition 收购；购置；取得
# %z@yg acquisition cost 购置成本
7$"5qJ{ s acquisition expenses 购置费用
#Qu |9Q[QH acquisition of 100% interest 收购全部股权
N=!k2+ acquisition of control 取得控制权
T{'oR .g, acquisition of fixed assets 购置固定资产
G{a_\'7 acquisition of shell “买壳”
G/1V4-@ acquisition price 收购价
yOk]RB<'r act of God 天灾
6\QsK96_ acting partner 执事合伙人
B6!ni@$M8X active market 买卖活跃的市场；交投畅旺的市场；旺市
`@<)#9'A active partner 积极参与的合伙人
h4~VzCR4x\ active trading 交投活跃
wu} Zu actual circulation 实际流通
%=vU
Z4 actual cost 实际成本
U[ogtfv`m actual expenditure 实际开支；实际支出
qvJQbo[.9P actual income 实际入息；实际收入；实际收益
WBD"d<>' actual market 现货市场
> IZ$ .- actual price 现货价；实际价格
`n`HwDo;i actual profit 实际利润
2kFP;7FO actual quotation 实盘；实际价位；实际报价
E@Yq2FBpnn actual year basis 按实际年度计算
q-+_Y `_\ actuals 实货
]^QO ^{Sz actuarial investigation 精算调查
VY!A]S" actuarial principle 精算原则
_Vt
CC/ actuarial report 精算师报告
0A75)T=l Q Actuarial Society of Hong Kong 香港精算学会
I$fm"N actuarial valuation 精算师估值
=u5( zaBe actuary 精算师
R]S !PSoL ad referendum agreement 暂定协议；有待覆核的协定
f Q2U | ad valorem duty 从价税；按值征税
lt0byn$vz ad valorem duty system 从价税制
LdX'V]ITh ad valorem fee 从价费
StLbX?d 6 ad valorem tariff 从价关税
AASS'H@ additional allowance 额外免税额
{-)I2GJav additional amount for unexpired risk 未过期风险的额外款额
92/_!P>
additional assessable profit 补加应评税利润
G8b`>@rZ additional assessment 补加评税
Nqb m,s additional commitment 额外承担
[ofZ1hB4 additional commitment vote 额外承担拨款
>H]|R }h additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
<7MxI@\ additional dependent parent allowance 供养父母额外免税额
:*tFW~<*b additional provision 额外拨款
:l {%H^;1 additional stamp duty 附加印花税
A=wh &X additional tax 补加税罚款；补加税款
*i,A(f'e4X Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
OlsD adjudged bankrupt 被裁定破产
I-/-k. adjudicated bankrupt 裁定破产人
MeO2 cy!5q adjudication fee 裁定费；评定印花税额手续费；评估契据费
Lhxg5cd adjudication of bankruptcy 裁定破产；宣告破产
&?APY9\. adjudication of insolvency 裁定无力偿还债务
Tnnj8I1v adjusted actual 经调整的实数；调整后的实数
{_jbFJ adjusted current assets 经调整的流动资产；调整后的流动资产
^^[A\' adjusted figure 经调整的数字；调整后的数额
l+^ 4y_ adjusted liabilities 经调整的负债；调整后的负债
Qf@ha adjusted loss 经调整的亏损；调整后的亏损
*Ud P1?Y 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
p2wDk^$ adjusted profit 经调整的利润；调整后的利润
G mmh&Uj adjusted surplus 经调整的盈余额；调整后的盈余额
[5MV$)"!j adjusted value 经调整的价值；调整后的价值
Ot~buf'| adjustment 调整；修订；理算〔保险〕
%? O$xQ.< adjustment centre 调剂中心
TA"g U8YQ adjustment lag 调整过程的时间差距；调整时差
x\Kt}/9 7e adjustment mechanism 调整机制
zi+NQOhR adjustment of loss 亏损调整
edfb7prfTl adjustment process 调整过程；调整程序
mf gUf adjustment range 调整幅度
7hKfxw-X@ administered exchange rate 受管制汇率
SJ&+"S& Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
}Y3*X: i7 administration expenses 行政费用
JuR x>F4 administration fee 手续费；行政费
hsZ@)[/: administration in bankruptcy 破产管理
poS=8mN8; administration order 遗产管理令
;fm>
\f administrator 管理人；遗产管理人
@`rC2-V administrator of the estate 遗产管理人
uVZX53 ,g admission of debt 债项承认书
.oe\ wJ S6 admission of proof 接纳债权证明
2< uBC advance 放贷款项；垫付款项；预支款项；预付款项
}^*m0`H advance account 暂支帐目；预付款帐户
xyi4U(; advance compensation 预付补偿金
-N1X=4/fg advance from shareholder 股东垫款
{6>:= ?7]R advance pending reimbursement 预支以待日后付还
S2~im?^21 advanced economy 先进经济体系
_j\ 8u`^n advancement 预付；预付财产
eOUEhpE advances warrant 垫款令
T $o;PJc advancing 贷出
/9
|BAQ:v; adverse balance 逆差
nm@.]
"/ adverse exchange 逆汇
i [2bz+Z? advertisement addressed to shareholders 在报章刊登的致股东通告
:eR\0cn advice for collection 托收通知书
eY'RDQ a advice of drawing 提款通知书；汇票通知书
.2* h!d)E advice of payment 付款通知
7_ 5-gt D Advisory Committee [Securities and Futures Commission]
^J& }C 谘询委员会〔证券及期货事务监察委员会〕
Ev1gzHd! i Advisory Committee on Diversification 经济多元化谘询委员会
Zy^ wS1io affidavit 誓章；遗产申报誓章
m/aA
q8 affidavit of no receipt 述明无收款的誓章
OC Wyp affiliate 联号；联营公司；附属公司
d'e\tO affiliated company 附属公司；联号；联营公司
oSkvTK$ &i affirmation [estate duty] 非宗教式宣誓〔遗产税〕
1 o\COnt affordability 负担能力
~4`3p= $ African Development Bank [AfDB] 非洲开发银行
+ }^^]J$Nh after-acquired property 事后取得的财产
lN[ #+n after-hours dealing 市后交易
Wf-P a9 after-tax profit 税后盈利；税后利润；税后溢利
o65I(` agency agreement 代理协议
-;&-b >b
agency expenses 代理机构的开支
_5v]69C# agency fee 代理费
'17V7A/t Agency Law 《代理法》
Qa,$_ ,E agent 代理人；承销人
VI8/@A1Gv agent of company 公司代理人
lQ?_1H~4= agent's fee 代理人费；经纪费
x8RiYi+ aggregate 总计；总数；总体数字
e+wINW aggregate amount 总款额；总额
*30T$_PiX| aggregate assets and liabilities 总体资产与负债
li%A?_/m<& aggregate at constant price 按固定价格计算的总体数字
2%~+c|TH.) aggregate demand 总需求
sO8F0@%aH( aggregate gross position 总持仓量
4si q aggregate limit 总限额
ryt`y O aggregate of salaries tax 合计薪俸税
_*u $U aggregate performance 总体表现；总体业绩
$NwPGy?% aggregate supply 总体供应
!~ZAm3GwL aggregate surplus 总盈余
3U[:N
&Jb aggregate total 整体总额
|
=tGrHL aggregate value 总值；合计价值
j%fi*2uX aggregated basis 合计基准
UkM#uKr: aggregated net chargeable income 合计应课税入息实额
r .v.y[u aggregation 合并计算；合计；总和
l+<AM%U\ V aggregation of incomes of husband and wife 夫妇入息合并计算
>ToI$~84 aggregation of property 财产的总和
nF=[m; ~ agio 差价；贴水
9]^N Alno 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》
a- 7RJ. Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
SnG XEQ 《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》
$x(p:+TI\4 Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
QzV%m0 《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》
ZEG~e k=jM Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
<ua! ]~ 《香港政府和大韩民国政府关于相互促进和保护投资协定》
.}i Re}= agreement for a settlement 授产协议
>xIb|Yp)& agreement for assignment 转让协议
#e&LyYx4 agreement for sale 售卖协议；买卖协议
O5A]{ W agreement for sale and purchase 买卖协议
E [Ao* agreement for the payment of interest 支付利息协议
u Uh6/=y agreement for the repayment of money 还款协议
t9&=; s agreement of reinsurance 再保险协议
"Q;Vy t Agricultural Bank of China 中国农业银行
;H"OZRQ air passenger departure tax 飞机乘客离境税
4gn|zSe>^ Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
O]Q 8&( airport tax 机场税
4 }*V=>z alcohol duty 酒精税
Bn*QT:SKC alienation 让与；让渡；转让
4\14HcTcK alimony 生活费；赡养费
I \('b9"* All Ordinaries Index [AOI] 所有普通股指数
IgKrcpK#}? all risks 全险；综合险
MN _1^T5 All Sales Record for Stock Market 《股票市场成交报告》
Q@cYHFi~+ Allied Capital Resources Limited 新联财务有限公司
a!;CY1> all-items index [Consumer Price Index] 总指数〔消费物价指数〕
ez[ $;> allocation letter 拨款信件
|5\:
E}1 allocation of fund 分配款项；预留款项
*):s**BJ$ allocation of profit 利润分配；溢利分配
DN|+d{^lN allocation warrant 拨款令
1A N)% allotment 分配；配股
@g1T??h allotment notice 股份配售通知；配股通知
/F}dC/W allotment of shares 股份分配
'F7UnkKO| allowable 可获宽免；免税的
s"X0Jx} allowable business loss 可扣除的营业亏损
X92I==-w allowable expenses 可扣税的支出
{ &pBy allowance 免税额；津贴；备抵；准备金
a0hgF_O1 allowance for debts 债项的免税额
M0woJt[& allowance for depreciation by wear and tear 耗损折旧免税额
q`HK4~i, allowance for funeral expenses 殡殓费的免税额
__)"-\w-_( allowance for inflation 为通货膨胀而预留的款项；通胀准备金
S
vW{1 allowance for repairs and outgoings 修葺及支出方面的免税额
8FQNeQr allowance to debtor 给债务人的津贴
xhncQhf\ alteration of capital 资本更改
OQ4rJ#b alternate trustee 候补受托人
+@anYtv%7 amalgamation 合并
fILD ~ ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
+A2}@k ambit of charges 征税范围；收费范围
/cx
Ei6I- amended valuation 经修订的估值
G:Nw i=vN American Commodities Exchange 美国商品交易所
._`?ZJ American Express Bank Limited 美国运通银行
$A>]lLo0 American Stock Exchange 美国证券交易所
K(_8oB784 amortization 摊销
Hx ojxZwm amount due from banks 存放银行同业的款项
@EUvx amount due from banks abroad 存放海外银行同业的款项
j +Ro? amount due from holding companies 控股公司欠款
/@6T~XY M amount due from local banks 存放本港银行同业的款项
UZu.B!4 amount due to banks 银行同业的存款
.wkW<F7 amount due to banks abroad 海外银行同业的存款
p}q]G J amount due to holding companies 控股公司存款
pwo @
S" amount due to local banks 本港银行同业的存款
- 4B& {P amount due to outport banks 外埠银行同业的存款
h]k1vp)Q y amount for note issue 发行纸币的款额
%wIb@km amount of bond 担保契据的款额
\Z625jt amount of consideration 代价款额
s h}eKwh amount of contribution 供款数额
'HvJ]}p amount of indebtedness 负债款额
C40W@*6S2 amount of principal of the loan 贷款本金额
T,v5cc:nO amount of rates chargeable 应征差饷数额
/.:&9 c amount of share capital 股本额
k~qZ^9QB~ amount of sums assured 承保款额
3q`Uq`t4mR amount of variation 变动幅度
57 :27d0y amount of vote 拨款数额
! $fF3^8- amount payable 应付款额
4JGU`L:~ amount receivable 应收款额
7'R7J"sY`| Amsterdam Stock Exchange 阿姆斯特丹证券交易所
gHVD,Jr analysis 分析
*NQsD C.J^ ancillary risk 附属风险
/(Ryh6M annual account 周年帐目；周年帐目报表；年度决算；年结
@0iXqM#jH annual accounting date 年结日期
r1.OLn?C annual allowance 每年免税额；年积金；年度津贴；年津
O
@{<?[ annual balance 年度余额
DC*6=m _ annual disposable income 每年可动用收入
Lg+cHaA annual estimates 周年预算
W!
GUA< annual fee 年费
Fj1'z5$ annual general meeting 周年大会
Q6f PqEX= annual growth rate 年增率；每年增长率
iLf* m~Q annual long-term supplement 长期个案每年补助金
USbFUHdDc annual pensionable emolument 可供计算退休金的年薪
v\Zq=,+ annual report 年报
tdnd~ WSR Annual Report on the Consumer Price Index 《消费物价指数年报》
{Ty ?OZ annual return 周年报表；周年申报表；每年报税表格
3s Mmg` Annual Return Rules 《周年报表规则》
\n0MqXs# annual review of consumer prices 每年消费物价回顾
%?!TqJT?{ annual roll-forward basis 逐年延展方式
saR9_
ux annual salary 年薪
p
i \SRDP annual statement 年度报表；年度决算表
qj,^"rp1: 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
sKDL=c;?j annuitant 年金受益人
JO\KTWtjO annuity 年金
zc!q a"4yM annuity contract 年金合约
yz_xWx#9 annuity on human life 人寿年金
^c:I]_Ww antecedent debt 先前的债项
P.O/ZW> g ante-dated cheque 倒填日期支票
0] l9x } anticipated expenditure 预期开支
BDPF>lPf< anticipated net profit 预期纯利
vPx#TXY=b} anticipated revenue 预期收入
':|?M B anti-inflation measure 反通货膨胀措施
#v:A-u anti-inflationary stance 反通货膨胀立场
N~9zQ apparent deficit 表面赤字
%QX"oRMn0 apparent financial solvency 表面偿债能力
hr/|Fn+kA apparent partner 表面合伙人
_kQOax{c/ application for personal assessment 个人入息课税申请书
> `+lEob application of fund 资金应用
qEnmms 1 application to release as liquidator and to destruct the books of accounts and documents
NucLf6 申请免除清盘人职务及毁灭帐簿与文件
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"`f~s\G appointed actuary 委任精算师
OZE.T - { appointed auditor 委任核数师；委任审计师
E# *`u appointed trustee 委任的受托人
$"`e^J9!! appointer 委任人
c.h_&~0qf apportioned pro rata 按比例分摊
.,gVquqMY apportionment 分配；分摊
:/i13FQ Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
~{!,Z nO* apportionment formula 分摊方程式
$>=w<=r|; apportionment of estate duty 遗产税的分摊
zWf(zxGAz appraisal 估价；评估
9v7 6A~~ appreciable growth 可观增长
mH!\]fmR~ appreciable impact 显着影响
)|<g\>/ appreciable increase 可观增长
=<z~OE'lV appreciation 增值；升值
BHZSc(-o appreciation against other currencies 相对其他货币升值
I7jIA>ZZi appreciation of the exchange value of Hong Kong dollar 港元汇值上升
'jBtBFzP- appreciation tax 增值税
Sigu p#.p appropriation 拨款；拨用；拨付
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SK appropriation account 拨款帐目
8iN@n8O Appropriation Bill 拨款法案
{fu[&@XV appropriation-in-aid system 补助拨款办法
*jo1? approved assets 核准资产
)iCg,?SSw= approved basket stock 认可一篮子证券
V -z F'KI[ approved budget 核准预算
:*)b<:4 approved charitable donation 认可慈善捐款
k 1;Jkq~ approved charitable institution 认可慈善机构
Ct}rj-L<i approved currency 核准货币；认可货币
3E:+DF-Z\ approved estimates 核准预算
r%^XOw<' approved estimates of expenditure 核准开支预算
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?gh7m_ej approved overseas insurer 核准海外保险人
[,q^\T approved overseas trust company 核准海外信托公司
%YI !{ approved pooled investment fund 核准汇集投资基金
/G#W /Q approved provident fund scheme 认可公积金计划
rvBKJ!b0 approved provision 核准拨款
-(|}:J approved redeemable share 核准可赎回股份
t 2&} approved regional stock 认可地区性证券
73(5.'F approved retirement scheme 认可退休金计划
%)j^>W5 approved subordinated loan 核准附属贷款
dhI+_z arbitrage 套戥；套汇；套利
zK&J2 P` arbitrageur 套戥者；套汇者
f9J]-#I if arbitrary amount 临时款项
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arrangement 措施；安排；协定
~,reS:9RZ arrears 欠款
@wW)#!Mou arrears of pay 欠付薪酬
I}1<epd , arrears of revenue 逾期未收税款；逾期未收的帐项
}3y Q*< articles of association 组织章程；组织细则；组织章程细则
Ui;PmwQc& Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
,\E5et4 ascertainment of profit 确定利润
0p!N'7N "Asia Clear" “亚洲结算系统”
`;#I_ R_K Asia Commercial Bank Ltd. 亚洲商业银行有限公司
kl9<l * Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
1Yy*G-7} Asian Development Fund [ADF] 亚洲发展基金
dF0 :'y Asian dollar bond 亚洲美元债券
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p Asian dollar market 亚洲美元市场
]\o E}7K%r Asian dollar rate 亚洲美元利率
f{f|frs Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
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Z Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
U%_6'5s{^ asked price 沽盘；喊价；索价；卖方报价
PoRL35 assessable income 应评税入息
v$ bR&bCT assessable loss 应评税亏损
u3_AZ2-; assessable profit 应评税利润
\|Ya*8V assessable value 应评税值
=!PUKa3f< assessed profit 估定利润
5b%zp x0Y assessed value 经评估价值
9Q*zf@w assessment 评税；评定；估价；评税单
\}NZ] l assessment number 评税编号；估价编号
R,[+9U|4V assessment of additional tax 补加税评税
>)S'`e4Gu assessment of performance 业绩评估；实绩评价
wfc+E9E Assessor 评税主任
ru1FJ{n asset price bubbles 资产价格泡沫
}J\KnaKo asset-backed securities 具资产保证的证券
8:t1%O$ assets accretion 资产增值
%'<m[wf^ o assets and liabilities 资产与负债
kNTxYJ assets betterment statement 资产递增表；资产改进表
"Yf?33UNZ assets lending 实物放款；有抵押贷款
Qv:J#uVw?O assets of the company passing on the death 死者去世时转移的公司资产
m4kUA"n5 assets pledged as security for liabilities 用作负债抵押的资产
^tKJ}} assets portfolio 资产投资组合
K9 f7,/ assets price 资产价格
%TRH,-@3h assets quality 资产质素
n"Q fW~ U assets realization 资产变现
[:C!g# o assets refinancing arrangement 资产再集资安排
^tFgkzXm assets securitization 资产证券化
YM]ZL,8 assets situated outside Hong Kong 在香港以外地方的资产
NpF}~$2 assets stripping 削减资产；拆卖资产
A49HYX-l assets value 资产值
}-ysP$ assignee 承让人
j8#B assignment 转让；转让书；转让契
>l|dLyiae assignment of interest 权益转让
YfOO]{x,X assignment of letters patent and trade mark 专利证书及商标转让
O{`r.H1', assignment of property 物业转让；物业转让书
+ Ek('KOF assignment right 转让权
vt-5 3fa| assignor 转让人
b-,]21 associate 有联系的人；有关连人士；相联者；合伙人；联系人
.6#Y- iJqc Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
;l'kPUv([ associate member 附属会员
,R;wk=k associated body corporate 相联法人团体
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vx associated company 相联公司；联属公司
IEJp!P,E associated corporation 相联法团
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1l Association of Chartered Certified Accountants [ACCA] [United Kingdom]
B|+tK 公认会计师公会〔英国〕
S)d_A Association of Futures Exchange Brokers 香港期货经纪协会
rJl'+Ae9N| Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
2d Px s:8& association of underwriters 承保人组织
"Crm\UI6 assumption of control 接管
dLI`\e<r&[ assurance 担保；保险；转易；转易书
3xz{[ 5<p assurance of interest 权益的转易
1]j_4M14aA at 19XX price 按一九ＸＸ年价格计算
&`4v,l^Zi6 at a discount 按赔价计算；按贴水价格计算；打折扣
d ;W(Vm6 at a premium 按溢价计算；按升水价格计算
5UHxB"`C at call 通知付款；按通知
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at constant market price 按固定市价计算
=1Mh %/y at constant price 按固定价格计算
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(|: at cost 按成本计算
d>qxaX; at current market price 按当时市价计算；按现时市价计算
|);-{=.OdQ at current price 按当时价格计算；按现时价格计算
^~%z Plv at factor cost 按要素成本计算；按生产要素成本计算
y*5bF 0 at money-of-the-day price 按付款当日价格计算
Gd 5J<K at or better 按指定或较佳价位〔买卖指令〕
Q.G6 y,KR at par 按面值计算；平价
u2 xb ^vu at sight 见票即付
>O&:[CgEF at the close 按收市盘
y}bE'Od at the opening 按开市盘
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attestation 见证；见证条款
+k4 SN at-the-money option 平价期权
h&6v&%S/L attorney 受权人；受托代表人
*m[ow s attornment 新拥有人承认书
< C9_5C e~ attributable profit 可归属利润
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i@M^9|Gh Auckland Stock Exchange 奥克兰证券交易所
D>Qc/+ auction 拍卖
?"[h P=3J auctioneer 拍卖商
I5J9,j audit 审计；核数
Gp/yr Audit Commission 审计署
icPg<>TQ Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
SlZ> N$E 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
T=QV =21qn audit review 帐目审查
=pP0d vn Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
/)` kYD6 audited account 审计帐目；经审计的帐目
@gZ<!g/vza audited annual account 经审计的周年帐目
CS*wvn;. audited balance sheet 经审计的资产负债表
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ga auditor 核数师；核数主任；审计师
2 nRL;[L*. auditor's certificate 核数师证明书；审计师证明书
f}c z_"o4 auditor's report 核数师报告；审计师报告
0-W{( xy@4 Aussie bond 澳元债券
I JA WG austerity budget 紧缩预算
e/;chMCq Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
2$ O @T] Australia All Ordinaries Index 澳洲所有普通股票指数
?][ 2J Australian Dollar [AUD] 澳元
@*gm\sU4 Australian Options Market 澳大利亚期权市场
TVP. )% Australian Securities Commission 澳洲证券事务监察委员会
6Q. _zk Australian Society of Certified Practising Accountants 澳洲执业会计师公会
# N.(ZP Australian Stock Exchange 澳大利亚证券交易所
iPxhDn<B Austrian Schilling [ATS] 奥地利先令
3S'juHT e authentication 认证；鉴证
LA.x LU3 authority to purchase 委托购买证；委购书
6%B5hv24v authorization 认可；核准；授权；授权书
lll]FJ1 authorization by direction 指示授权
+89s+4Jn authorization by instruction 指令授权
bt,^- gt@ authorization by warrant 令状授权
&ns !\! authorization of unit trust 单位信托的认可
#D$vH authorized agent 指定代理人
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) authorized capital 法定资本
siHS@S authorized clerk 出市员
6"Km E} authorized dealer 认可交易商
_ s]= g authorized financial institution 认可财务机构
0NB6S&lI^k authorized fund 认可基金
>k?/'R authorized fund house 获授权的基金公司；认可基金公司
~_Tm S9 authorized institution 认可机构
xPY/J#X$ authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
0omg%1vt<A authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
!ACWv*pW authorized insurer 获授权保险人；获认可承保人
< ealt authorized investment 特准投资项目
K`nI$l7hg authorized person 获授权人
j3bTa|UdT authorized representative 获授权代表
[9WtoA,kx authorized share capital 法定股本
_| S>, D' automated quotation system 自动报价系统
>a;^=5E Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
h7-!q@ 自动交易系统〔香港期货交易所有限公司〕
.oq!Ys4K A automatic adjustment mechanism 自动调整机制
bqXCe\# automatic adjustment system 自动调整系统
nL+*-R!R Automatic Clearing House 自动票据交换所
Hb3+ $vJ^ automatic exchange rates accumulation system 自动化汇率累集系统
Q)c $^YsI Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
e'oM% G[ automatic teller machine [ATM] 自动柜员机
:4 "SJ autopay 自动转帐
28;D >6c available assets 可用资产
_$ me. available fiscal reserve 现存财政储备
}*~EA=YN; available profit 可用利润
7 N ? x29 Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
`MgR/@%hr average 平均；平均数；海损
`CI9~h@k average basic salary 平均基本薪金
C^S?W=1=w average consumer expenditure 平均消费开支；一般消费开支
)*I=>v.Jq average cost 平均成本
%6}S'yL average cost of land production 增辟土地平均成本
mN^92@eebC average daily turnover 平均每日成交额
{6v|d{V+e average daily wage rate 平均每日工资率
K2TO,J3 E average expenditure pattern 平均开支模式
{R7>-Y[4)2 average growth rate 平均增长率
3,bA&c 3 average net fixed assets 固定资产平均净值
)>atoA average of relatives 相对价格平均数
/LM*nN$% average price 平均价格
"3{xa;c average propensity to consume 平均消费倾向；一般消费倾向
~pn9x;N%H average propensity to save 平均储蓄倾向；一般储蓄倾向
6y, M+{ average rate 平均率
:z%vNKy1 average revenue 平均收入；平均收益
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average stock 平均库存；平均存货
>eg&i(C+ average yearly rent 平均年租
sQ/7Mc avoidance of double taxation 避免双重课税
z= -u89] avoidance of tax 避税
