A:
_>X+ZlpU: A share Ａ股；甲类股份
rCd u0 gYT abatement of tax 减税；减扣免税额
b2&0Hx ABN AMRO Bank N.V. 荷兰银行
vnZC,J ` above-the-line expenditure 线上项目支出；经常预算支出
RdR p.pb8 above-the-line receipt 线上项目收入；经常预算收入
[:SWi1cK2 ABSA Asia Limited 南非联合亚洲有限公司
<l E <f+ absolute change 绝对数值变更
]|P iF+ absolute expenditure 实际开支
_^%,x absolute guideline figure 绝对准则数字
(M.&^w;`, absolute interest 绝对权益
N64dO[op absolute order of discharge 绝对破产解除令
Cd}<a?m, absolute profit margin 绝对利润幅度
VQ9/Gxdeo absolute value 实值；绝对值
\n|EM@=eE absolutely vested interest 绝对既得权益
nk' s_a*Z absorbed cost 已吸收成本；已分摊成本
sN01rtB(UT absorption 吸收；分摊；合并
H%Q7D- absorption rate 吸收率；摊配率；分摊率
;u46Z ACB Finance Limited 亚洲商业财务有限公司
8>i n_h9 acceptable form of reciprocity 合理的互惠条件
JO6)-U$7UG acceptable rate 适当利率；适当汇率
-fW*vE: acceptance agreement 承兑协议
&(l9?EVq1 acceptance for honour 参加承兑
#fn)k1 acceptor 承兑人；接受人；受票人
6fEqqUeV acceptor for honour 参加承兑人
pYmk1!]/ accident insurance 意外保险
Uf;^%* P4 Accident Insurance Association of Hong Kong 香港意外保险公会
R|87%&6'] accident insurance scheme 意外保险计划
u^ 8{Z;mm accident year basis 意外年度基准
&po wy7rR accommodation 通融；贷款
|[ai JR[Q accommodation bill 通融票据；空头票据
:e miQ accommodation party 汇票代发人
Iom'Y@x account balance 帐户余额；帐户结余
5f K_Aq{ account book 帐簿
nazZ*lC account collected in advance 预收款项
5 IjGm account current book 往来帐簿
EaY?aAuS: account of after-acquired property 事后取得的财产报告
ra
g Xn account of defaulter 拖欠帐目
O`t&ldU account payable 应付帐款
]Wlco account payee only [A/C payee only] 只可转帐；存入收款人帐户
p}pj fG account receivable 应收帐款
eF -."1 account receivable report 应收帐款报表
qHlQ+:n account statement 结单；帐单；会计财务报表
[MM~H0=s account title 帐户名称；会计科目
!Pfr , a accountant's report 会计师报告
Vd +T$uC Accountant's Report Rules 会计师报告规则
C{ xaENp accounting and auditing procedure 会计与审计程序；会计与核数程序
^ EQ<SCh Accounting Arrangements 《会计安排》
F8,RXlGfA[ accounting basis 会计基础
,G?WAOy, accounting by Official Receiver 破产管理署署长呈交的帐目
lE(HFal0-( Accounting Circular 《会计通告》
t pQ (g% accounting class 会计类别
YWO)HsjP accounting date 记帐日期；会计结算日期
bI9~jWgGp accounting for money 款项核算
TpwkD_fg Accounting Officer 会计主任
^7WN{0 accounting period 会计报告期；会计期
jZkcBIK2 accounting policy 会计政策；会计方针
a P@N)" accounting practice 会计惯例
[uN?
~lp\% accounting principle 会计准则
,CcV/K accounting record 会计记录
>7T'OC accounting report 会计报告
h_3E)jc Accounting Services Branch [Treasury] 会计事务部〔库务署〕
0#Y5_i|p Accounting Society of China 中国会计学会
W/bQd)Jvk accounting statement 会计报表
E e% %d accounting system 会计制度；会计系统
Q6!zZ))~ accounting transaction 会计事项；帐务交易
qv KG-|j accounting treatment 会计处理
z3m85F%dR accounting year 会计年度
u?<%q! accretion 增值；添加
yfjWbW accrual 应计项目；应累算数目
,pQZ@I\z accrual basis 应计制；权责发生制
;) z:fToh accrual basis accounting 应计制会计；权责发生制会计
2,b(,3{`4: accrue 应累算；应计
BLf>_b Uk accrued benefit 应累算利益
DGn;m\B accrued charges 应计费用
;~ $'2f~U accrued cumulative preference share dividend 应累算的累积优先股股息
tOd&!HYL accrued expenses 应累算费用
m6\E$ ;` accrued interest payable 应付利息；应计未付利息
+R M SA ^ accrued interest receivable 应收利息；应计未收利息
+YKi, accrued right 累算权益
n& qg;TT accruing profit 应累算的利润
;LP fXpR accumulated fiscal reserve 累积财政储备
G3vxjD<DMW accumulated profit 累积利润；滚存溢利
&P}_bx accumulated reserve 累积储备
UapC"XYJ accumulation of surplus income 累积收益盈余
G+"t/?/ acquired assets 既得资产
N&+x+;Kx acquisition 收购；购置；取得
$)ij N^hV acquisition cost 购置成本
:tB1D@Cb6 acquisition expenses 购置费用
c&?m>2^6 acquisition of 100% interest 收购全部股权
Sc1 8dC0 acquisition of control 取得控制权
gpvYb7Of0 acquisition of fixed assets 购置固定资产
kY| utoAP acquisition of shell “买壳”
H. |#c^I acquisition price 收购价
S\YTX%Xm} act of God 天灾
gw3K+P acting partner 执事合伙人
%G/ h D active market 买卖活跃的市场；交投畅旺的市场；旺市
^?7-r 6 active partner 积极参与的合伙人
+-U- D?- active trading 交投活跃
F Q7T'G![ actual circulation 实际流通
< #}5IQ5`Z actual cost 实际成本
Q4!_>YZ actual expenditure 实际开支；实际支出
=9boya,> actual income 实际入息；实际收入；实际收益
aFb==73aLw actual market 现货市场
.B]MpmpK actual price 现货价；实际价格
IS{wtuA. actual profit 实际利润
c%2QZ C actual quotation 实盘；实际价位；实际报价
~Z?TFg
actual year basis 按实际年度计算
j@U]'5EVB actuals 实货
^Y>F|;M# actuarial investigation 精算调查
Vvn2 Ep actuarial principle 精算原则
2~1SQ.Q<RY actuarial report 精算师报告
ll<Xz((o Actuarial Society of Hong Kong 香港精算学会
m '|b GV actuarial valuation 精算师估值
oWim}Er= actuary 精算师
0K cyLAJ ad referendum agreement 暂定协议；有待覆核的协定
F|o:W 75 ad valorem duty 从价税；按值征税
j_!F*yul ad valorem duty system 从价税制
T@:Wp4>69 ad valorem fee 从价费
9~5uaP$S ad valorem tariff 从价关税
jrlVvzZ additional allowance 额外免税额
~ Ei $nV additional amount for unexpired risk 未过期风险的额外款额
RK'\C\gMDu additional assessable profit 补加应评税利润
9N%We|L,c additional assessment 补加评税
n.`($yR_ additional commitment 额外承担
6xe*E[#k\ additional commitment vote 额外承担拨款
p$NQyS5C"S additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
hOu3 bA additional dependent parent allowance 供养父母额外免税额
:0j?oY~e additional provision 额外拨款
,.83m%i additional stamp duty 附加印花税
[' X]R: 3h additional tax 补加税罚款；补加税款
F3v !AvA| Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
x=hiQ>BIO0 adjudged bankrupt 被裁定破产
Qcq`libK adjudicated bankrupt 裁定破产人
nJG U-Z adjudication fee 裁定费；评定印花税额手续费；评估契据费
b8`)y< 7 adjudication of bankruptcy 裁定破产；宣告破产
&I+5 adjudication of insolvency 裁定无力偿还债务
<;eW=HT+uq adjusted actual 经调整的实数；调整后的实数
1#V_Z^OL adjusted current assets 经调整的流动资产；调整后的流动资产
g:'xae/ ]S adjusted figure 经调整的数字；调整后的数额
3nIU 1e adjusted liabilities 经调整的负债；调整后的负债
nA-.mWD_C adjusted loss 经调整的亏损；调整后的亏损
]Yn D 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
\ =?a/ adjusted profit 经调整的利润；调整后的利润
fN li adjusted surplus 经调整的盈余额；调整后的盈余额
Xtq_y'I adjusted value 经调整的价值；调整后的价值
7 S#J>* adjustment 调整；修订；理算〔保险〕
UqFO|r"M adjustment centre 调剂中心
E:sf{B'& adjustment lag 调整过程的时间差距；调整时差
<ktrPlNuM adjustment mechanism 调整机制
53;}Nt# R adjustment of loss 亏损调整
xjuN - adjustment process 调整过程；调整程序
?*G|XnM& adjustment range 调整幅度
c?f4Q,%| administered exchange rate 受管制汇率
uB]7G0g: Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
$<dH?%!7 administration expenses 行政费用
$Uq|w[LA administration fee 手续费；行政费
:t "^6xt administration in bankruptcy 破产管理
G6q
}o)[m) administration order 遗产管理令
fn jPSts0 administrator 管理人；遗产管理人
F 5bj=mI administrator of the estate 遗产管理人
F'={q{2wH admission of debt 债项承认书
4C 6YO admission of proof 接纳债权证明
6"L cJ%o advance 放贷款项；垫付款项；预支款项；预付款项
'NXN & { advance account 暂支帐目；预付款帐户
?/wm (uL advance compensation 预付补偿金
)0. kv2o. advance from shareholder 股东垫款
} >pknc? advance pending reimbursement 预支以待日后付还
S xt"B advanced economy 先进经济体系
7{e
4c advancement 预付；预付财产
fIx+IL s advances warrant 垫款令
P%V'4p c advancing 贷出
zsEc( adverse balance 逆差
9|^2",V adverse exchange 逆汇
{k>&?Vd! advertisement addressed to shareholders 在报章刊登的致股东通告
<$ A advice for collection 托收通知书
m)ky*"( advice of drawing 提款通知书；汇票通知书
. oF
&Ff/[ advice of payment 付款通知
|sJ[0 z Advisory Committee [Securities and Futures Commission]
#px+;k 5 谘询委员会〔证券及期货事务监察委员会〕
VZp5)-!\ Advisory Committee on Diversification 经济多元化谘询委员会
.KB^3pOpx affidavit 誓章；遗产申报誓章
2@ n{yYwy affidavit of no receipt 述明无收款的誓章
X[-xowE- affiliate 联号；联营公司；附属公司
YFLZ %( affiliated company 附属公司；联号；联营公司
s [RAHU affirmation [estate duty] 非宗教式宣誓〔遗产税〕
:T ^a&)aL% affordability 负担能力
4M=]wR; African Development Bank [AfDB] 非洲开发银行
rT=rrvV3g after-acquired property 事后取得的财产
m4[ ;(1 after-hours dealing 市后交易
|{z:IQLv after-tax profit 税后盈利；税后利润；税后溢利
du
$:jN\} agency agreement 代理协议
"(3[+W{| agency expenses 代理机构的开支
Q,,e+exbb5 agency fee 代理费
I13y6= d Agency Law 《代理法》
a=|K%ii+Y agent 代理人；承销人
zq 3\}9 agent of company 公司代理人
}kw#7m54 agent's fee 代理人费；经纪费
B+|Kjlt aggregate 总计；总数；总体数字
GL>O4S<` aggregate amount 总款额；总额
afCW(zH p aggregate assets and liabilities 总体资产与负债
/ H[=5 aggregate at constant price 按固定价格计算的总体数字
]g#: KAqz aggregate demand 总需求
G*?8MTP8![ aggregate gross position 总持仓量
a(m2n.0'> aggregate limit 总限额
e[{0)y>= aggregate of salaries tax 合计薪俸税
|0&IXOW"XF aggregate performance 总体表现；总体业绩
/7(W?xOe aggregate supply 总体供应
gl dAP: aggregate surplus 总盈余
Q 4#.X=.d aggregate total 整体总额
aj-Km`5r} aggregate value 总值；合计价值
k%]3vRo< aggregated basis 合计基准
Y U'k#\gi* aggregated net chargeable income 合计应课税入息实额
=P yj%4Rs aggregation 合并计算；合计；总和
$f$SNx)), aggregation of incomes of husband and wife 夫妇入息合并计算
P7[h-3+^ aggregation of property 财产的总和
lB8-Z ow agio 差价；贴水
lne|5{h 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》
CQc+#nRe Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
o3XvRj 《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》
@JiLgIe ` Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
0.Q
U jw 《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》
%HhBt5w Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
pN, u `[ 《香港政府和大韩民国政府关于相互促进和保护投资协定》
+N]J5Ve-`t agreement for a settlement 授产协议
+ WZX.D agreement for assignment 转让协议
k`cfG\;r agreement for sale 售卖协议；买卖协议
^L ,K& Jd agreement for sale and purchase 买卖协议
=bAx,,D# agreement for the payment of interest 支付利息协议
cRC6 s8 agreement for the repayment of money 还款协议
+X\FBvP& agreement of reinsurance 再保险协议
c^5~QGuQ Agricultural Bank of China 中国农业银行
v JL K,[ air passenger departure tax 飞机乘客离境税
8$] 1M,$r Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
:^<3>zk airport tax 机场税
Q8$}@iA[ alcohol duty 酒精税
Ex.yU{|c alienation 让与；让渡；转让
&.F4 b~A 7 alimony 生活费；赡养费
SjK All Ordinaries Index [AOI] 所有普通股指数
1;* cq all risks 全险；综合险
< q)# All Sales Record for Stock Market 《股票市场成交报告》
K$ z2YJ% Allied Capital Resources Limited 新联财务有限公司
DVO.FTV^` all-items index [Consumer Price Index] 总指数〔消费物价指数〕
j\ZXG=j allocation letter 拨款信件
b3P+H r allocation of fund 分配款项；预留款项
\Zb;'eDv allocation of profit 利润分配；溢利分配
!@5 9) allocation warrant 拨款令
pj8=wc h allotment 分配；配股
iR HQ:Y! allotment notice 股份配售通知；配股通知
b;L\EB allotment of shares 股份分配
7:e{; iG allowable 可获宽免；免税的
b8H{8{wi| allowable business loss 可扣除的营业亏损
5G}?fSQ> allowable expenses 可扣税的支出
Q1lyj7c#x allowance 免税额；津贴；备抵；准备金
V~qNyOtA] allowance for debts 债项的免税额
XjB W9a allowance for depreciation by wear and tear 耗损折旧免税额
,S \C C{! allowance for funeral expenses 殡殓费的免税额
)| cc X allowance for inflation 为通货膨胀而预留的款项；通胀准备金
MnmVl"(/ allowance for repairs and outgoings 修葺及支出方面的免税额
h y9\57_# allowance to debtor 给债务人的津贴
1l9 G[o
* alteration of capital 资本更改
Oz.HH alternate trustee 候补受托人
UklU w amalgamation 合并
_OYasJUMG ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
2bz2KB5> ambit of charges 征税范围；收费范围
j<u pRS,$ amended valuation 经修订的估值
-$\y_?} American Commodities Exchange 美国商品交易所
J @`1TU American Express Bank Limited 美国运通银行
mb 1FWy=3 American Stock Exchange 美国证券交易所
aI'&O^w+ amortization 摊销
3s*mbk[J amount due from banks 存放银行同业的款项
A]*}HZ , amount due from banks abroad 存放海外银行同业的款项
_9ao?: amount due from holding companies 控股公司欠款
+tB= OwU%0 amount due from local banks 存放本港银行同业的款项
]IaMp788 amount due to banks 银行同业的存款
vo?9(+:|e amount due to banks abroad 海外银行同业的存款
cF*TotU_m amount due to holding companies 控股公司存款
Z<oa K amount due to local banks 本港银行同业的存款
c&6 I[ R amount due to outport banks 外埠银行同业的存款
e b"VE%+Hu amount for note issue 发行纸币的款额
n>z9K') amount of bond 担保契据的款额
xl{=Y< ; amount of consideration 代价款额
>[f?vr z amount of contribution 供款数额
hy1oq7F(Q amount of indebtedness 负债款额
'I|v[G$l amount of principal of the loan 贷款本金额
j\yjc/m amount of rates chargeable 应征差饷数额
H;is/ amount of share capital 股本额
$L `d&$Vh amount of sums assured 承保款额
'JtBZFq amount of variation 变动幅度
>\R+9p:o amount of vote 拨款数额
/|w6:;$;mn amount payable 应付款额
`6;?9NI amount receivable 应收款额
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v}S+!|U Amsterdam Stock Exchange 阿姆斯特丹证券交易所
+ S zU analysis 分析
3qgS&js 7 ancillary risk 附属风险
kb%;= t2 annual account 周年帐目；周年帐目报表；年度决算；年结
A.F%Ycq annual accounting date 年结日期
a9e>i U annual allowance 每年免税额；年积金；年度津贴；年津
t
mn tp annual balance 年度余额
y<UK:^t31V annual disposable income 每年可动用收入
j{ ]I]\=? annual estimates 周年预算
|o"?gB}Dh annual fee 年费
2F;y;l% annual general meeting 周年大会
QP==?g3 annual growth rate 年增率；每年增长率
JBj] najN annual long-term supplement 长期个案每年补助金
MBK^FR-K annual pensionable emolument 可供计算退休金的年薪
[> 3./YH` annual report 年报
/A\8 mL8 Annual Report on the Consumer Price Index 《消费物价指数年报》
!"e5h`/ADM annual return 周年报表；周年申报表；每年报税表格
810|Tj*U% Annual Return Rules 《周年报表规则》
c?Y*Y annual review of consumer prices 每年消费物价回顾
UsG~row:! annual roll-forward basis 逐年延展方式
: ]K4KFM annual salary 年薪
Z9E\,Ly annual statement 年度报表；年度决算表
3ZuZ/= Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
!vi> U|rh annuitant 年金受益人
D_ 2:k'4 annuity 年金
]|pe>:gf' annuity contract 年金合约
_oL ?*ks annuity on human life 人寿年金
te`$%NRl antecedent debt 先前的债项
W ~<^L\Lu ante-dated cheque 倒填日期支票
s FKX-S~: anticipated expenditure 预期开支
AOZP*\k anticipated net profit 预期纯利
Y;eZ9|Ht9 anticipated revenue 预期收入
[|wZ77\ anti-inflation measure 反通货膨胀措施
sfH_5
#w anti-inflationary stance 反通货膨胀立场
Sz
$~P9 apparent deficit 表面赤字
n6=By|jRh apparent financial solvency 表面偿债能力
]OhiYU4 apparent partner 表面合伙人
$QF{iV@6d4 application for personal assessment 个人入息课税申请书
f^Z RT@`O application of fund 资金应用
Rr$-tYy6 application to release as liquidator and to destruct the books of accounts and documents
Oxnp0 s 申请免除清盘人职务及毁灭帐簿与文件
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BV appointed actuary 委任精算师
2ACCh4(/P appointed auditor 委任核数师；委任审计师
H H)!_(SA appointed trustee 委任的受托人
of~ 4Q{f$6 appointer 委任人
=[ 46`-_ apportioned pro rata 按比例分摊
z|u Dy2 apportionment 分配；分摊
_RYxD"m y Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
*-WpZGh apportionment formula 分摊方程式
}v;V=%N+v apportionment of estate duty 遗产税的分摊
_{O>v\ u appraisal 估价；评估
3Aip}<1 appreciable growth 可观增长
Mexk~ z A^ appreciable impact 显着影响
sjTZF- appreciable increase 可观增长
S>+|OCl"; appreciation 增值；升值
OKZV{Gja appreciation against other currencies 相对其他货币升值
PNhe appreciation of the exchange value of Hong Kong dollar 港元汇值上升
GMx&y2. Z appreciation tax 增值税
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#kJ" appropriation 拨款；拨用；拨付
ldcqe$7, appropriation account 拨款帐目
68|E9^`l Appropriation Bill 拨款法案
S\EyCi+ appropriation-in-aid system 补助拨款办法
f%JIp#B approved assets 核准资产
ITQA0PI SL approved basket stock 认可一篮子证券
w(Ovr`o?9t approved budget 核准预算
)}R0Y=e approved charitable donation 认可慈善捐款
yN0Vr \r2 approved charitable institution 认可慈善机构
KkyVSoD\ approved currency 核准货币；认可货币
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Q approved estimates 核准预算
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[ approved estimates of expenditure 核准开支预算
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Ag approved overseas insurer 核准海外保险人
s+Pq& <nV- approved overseas trust company 核准海外信托公司
" ^[ 'y7i approved pooled investment fund 核准汇集投资基金
bP#:Oi0v` approved provident fund scheme 认可公积金计划
NYUL :Tp approved provision 核准拨款
v"$L702d$\ approved redeemable share 核准可赎回股份
7"D", 1h approved regional stock 认可地区性证券
^e5=hH-% approved retirement scheme 认可退休金计划
|i*37r6]= approved subordinated loan 核准附属贷款
u#fM_>ML arbitrage 套戥；套汇；套利
/62!cp/F/D arbitrageur 套戥者；套汇者
,KZ~?3$yj arbitrary amount 临时款项
TqQB@-! arrangement 措施；安排；协定
/HEw-M9z arrears 欠款
s[*rzoA arrears of pay 欠付薪酬
#zy :a% arrears of revenue 逾期未收税款；逾期未收的帐项
Es`Px_k articles of association 组织章程；组织细则；组织章程细则
DK~x rU' Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
~Cttzn]pR ascertainment of profit 确定利润
(x|T+c"bAX "Asia Clear" “亚洲结算系统”
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Asia Commercial Bank Ltd. 亚洲商业银行有限公司
octL"t8w Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
A2FYBM`Q&D Asian Development Fund [ADF] 亚洲发展基金
sdrfsrNvB- Asian dollar bond 亚洲美元债券
%0?KMRr Asian dollar market 亚洲美元市场
xu%k~4cB, Asian dollar rate 亚洲美元利率
9RL`<, Q Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
aK~8B_5k8 Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
8`{:MkXP asked price 沽盘；喊价；索价；卖方报价
aKDKmHd assessable income 应评税入息
a! SiX assessable loss 应评税亏损
pF >i-i assessable profit 应评税利润
}&D WaO]J7 assessable value 应评税值
{WS;dX4 assessed profit 估定利润
uMv,zO 5 assessed value 经评估价值
bWS&Yk( assessment 评税；评定；估价；评税单
<dNO d0 e assessment number 评税编号；估价编号
3`?7 <YJ assessment of additional tax 补加税评税
T<>,lQs( a assessment of performance 业绩评估；实绩评价
E=Bf1/c\ Assessor 评税主任
Oszj$C(jF asset price bubbles 资产价格泡沫
B mb0cF Q asset-backed securities 具资产保证的证券
V &T~zh1 assets accretion 资产增值
MJ)RvNF assets and liabilities 资产与负债
w.o@7|B1N assets betterment statement 资产递增表；资产改进表
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i.& e assets lending 实物放款；有抵押贷款
V GN5<?PrN assets of the company passing on the death 死者去世时转移的公司资产
>6-`}G+| assets pledged as security for liabilities 用作负债抵押的资产
hfB%`x#akQ assets portfolio 资产投资组合
Uc>lGo1j assets price 资产价格
Z\rwO>3 assets quality 资产质素
Vp\,CuQ assets realization 资产变现
S13nL^ =i assets refinancing arrangement 资产再集资安排
^DLfY-F+j assets securitization 资产证券化
6|=f$a assets situated outside Hong Kong 在香港以外地方的资产
2[yd> (` assets stripping 削减资产；拆卖资产
pl lGB6 X assets value 资产值
d1 T!+I assignee 承让人
4at?(B+ assignment 转让；转让书；转让契
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u'f assignment of interest 权益转让
-i|}m++ assignment of letters patent and trade mark 专利证书及商标转让
Gz0]} ]A assignment of property 物业转让；物业转让书
3=[mP, pLh assignment right 转让权
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"Aw c assignor 转让人
8Fh)eha9f associate 有联系的人；有关连人士；相联者；合伙人；联系人
U/M >?G~ Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
TX/Xt7#R: associate member 附属会员
Jpq~ associated body corporate 相联法人团体
$I>w] associated company 相联公司；联属公司
NxY#NaE:?4 associated corporation 相联法团
^76]0`gS Association of Chartered Certified Accountants [ACCA] [United Kingdom]
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M9zBP 公认会计师公会〔英国〕
2,F .$X Association of Futures Exchange Brokers 香港期货经纪协会
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3 > Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
Ax@$+/Z! association of underwriters 承保人组织
~~P5k: assumption of control 接管
kTB 0b*V assurance 担保；保险；转易；转易书
Zx@a/jLO[n assurance of interest 权益的转易
'LC1(V!_j at 19XX price 按一九ＸＸ年价格计算
}<r)~{UV at a discount 按赔价计算；按贴水价格计算；打折扣
$PPi5f}HD at a premium 按溢价计算；按升水价格计算
Z i
i at call 通知付款；按通知
Q&;9 x? e at constant market price 按固定市价计算
?V=ZIGj at constant price 按固定价格计算
(t|Zn@uY at cost 按成本计算
w9imKVry at current market price 按当时市价计算；按现时市价计算
*^4"5X @ at current price 按当时价格计算；按现时价格计算
eByz-,{P at factor cost 按要素成本计算；按生产要素成本计算
<lPG=Xt at money-of-the-day price 按付款当日价格计算
JQI: sj at or better 按指定或较佳价位〔买卖指令〕
q;CiV at par 按面值计算；平价
A)!*]o >U at sight 见票即付
'<<t]kK[N at the close 按收市盘
c?-H>u at the opening 按开市盘
/ SB;Von attestation 见证；见证条款
jr. "I+ at-the-money option 平价期权
G` A4|+W" attorney 受权人；受托代表人
zw[m9N5\h attornment 新拥有人承认书
EVSX. '&f attributable profit 可归属利润
tk`v:t!6 U attributable share value 可归属股份价值
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4+5\X Auckland Stock Exchange 奥克兰证券交易所
ND;#7/$> auction 拍卖
cI*;k.K U auctioneer 拍卖商
p2](_}PK audit 审计；核数
Kc-W&?~y#1 Audit Commission 审计署
fr3d Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
y%T_pTcU 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〕
kevrsV]/$ audit review 帐目审查
/3T1U Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
Sm|6 %3 audited account 审计帐目；经审计的帐目
VA5xp] audited annual account 经审计的周年帐目
CCx&7f audited balance sheet 经审计的资产负债表
Hn"RH1Zy auditor 核数师；核数主任；审计师
9A=,E& auditor's certificate 核数师证明书；审计师证明书
4HlQ&2O%# auditor's report 核数师报告；审计师报告
M2Qr(K| Aussie bond 澳元债券
(A#^l=su austerity budget 紧缩预算
VONDc1%ga Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
eauF ~md, Australia All Ordinaries Index 澳洲所有普通股票指数
0h_|t-9j Australian Dollar [AUD] 澳元
Y3b *a".X Australian Options Market 澳大利亚期权市场
+0Y&`{#Z Australian Securities Commission 澳洲证券事务监察委员会
=H8;iS2R Australian Society of Certified Practising Accountants 澳洲执业会计师公会
6&x@.1('z Australian Stock Exchange 澳大利亚证券交易所
7:1Lol-V Austrian Schilling [ATS] 奥地利先令
c@7rqHU-0 authentication 认证；鉴证
p5iuYHKk? authority to purchase 委托购买证；委购书
e z$(c authorization 认可；核准；授权；授权书
R m( "=( authorization by direction 指示授权
}7Q% 6&IR authorization by instruction 指令授权
5b*C1HS@X authorization by warrant 令状授权
8ib:FF(= u authorization of unit trust 单位信托的认可
a~w$#fo"`f authorized agent 指定代理人
L8B! u9% authorized capital 法定资本
77Y/!~kd authorized clerk 出市员
k,*XG$ 2h authorized dealer 认可交易商
mzgfFNm^G) authorized financial institution 认可财务机构
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E@C}u authorized fund 认可基金
hgq;`_;1, authorized fund house 获授权的基金公司；认可基金公司
@ 6vIap| authorized institution 认可机构
W<g 1<z\f authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
zDG b7S{ authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
z0 3K=aZ authorized insurer 获授权保险人；获认可承保人
9'B `]/L authorized investment 特准投资项目
|BXg /gW authorized person 获授权人
Zh~'9 JH authorized representative 获授权代表
yWSGi#)1 authorized share capital 法定股本
x q h automated quotation system 自动报价系统
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Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
GbI/4<)l} 自动交易系统〔香港期货交易所有限公司〕
2,b$7xaf automatic adjustment mechanism 自动调整机制
!nnC3y{G automatic adjustment system 自动调整系统
> (<f 0 Automatic Clearing House 自动票据交换所
$& c*' 3 automatic exchange rates accumulation system 自动化汇率累集系统
h*\%vr Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
FS O).=# automatic teller machine [ATM] 自动柜员机
D i{de` autopay 自动转帐
wCBplaojJ available assets 可用资产
:ws <-Qy available fiscal reserve 现存财政储备
At ;LO9T3z available profit 可用利润
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O&( Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
"{t$ nVJ average 平均；平均数；海损
P%n>Tg80M average basic salary 平均基本薪金
a<e[e> average consumer expenditure 平均消费开支；一般消费开支
SpBy3wd average cost 平均成本
~xTt204S average cost of land production 增辟土地平均成本
-9?]IIVb average daily turnover 平均每日成交额
; _=&-mz average daily wage rate 平均每日工资率
o mx= average expenditure pattern 平均开支模式
Mtx 4'WZ average growth rate 平均增长率
;'1d1\wiDQ average net fixed assets 固定资产平均净值
V7/Rby Q average of relatives 相对价格平均数
[} m[ )L\ average price 平均价格
gX@aG9 average propensity to consume 平均消费倾向；一般消费倾向
DlJo^|5 average propensity to save 平均储蓄倾向；一般储蓄倾向
* T1_; 4i average rate 平均率
{!`6zBsP average revenue 平均收入；平均收益
#vlgwA average stock 平均库存；平均存货
lOp`m8_= average yearly rent 平均年租
8@R|Km5h avoidance of double taxation 避免双重课税
Fr-SvsNFB avoidance of tax 避税
