A:
qx\P(dOUf A share Ａ股；甲类股份
}=Ju C+#~n abatement of tax 减税；减扣免税额
l>:\%
ol ABN AMRO Bank N.V. 荷兰银行
wZ =*ejo above-the-line expenditure 线上项目支出；经常预算支出
K+J f U
J above-the-line receipt 线上项目收入；经常预算收入
~ 'L`RJR ABSA Asia Limited 南非联合亚洲有限公司
E'4 dI: absolute change 绝对数值变更
Pi:=0,"XOp absolute expenditure 实际开支
xSoXf0zq: absolute guideline figure 绝对准则数字
`tZ`a absolute interest 绝对权益
/QCyA%y absolute order of discharge 绝对破产解除令
2w? 5 vSv absolute profit margin 绝对利润幅度
Qp]-4%^Vz absolute value 实值；绝对值
1brKs- z absolutely vested interest 绝对既得权益
Z Ro-=/1 absorbed cost 已吸收成本；已分摊成本
2k3 yf_N absorption 吸收；分摊；合并
meNz0v e
absorption rate 吸收率；摊配率；分摊率
`d i/nv) ACB Finance Limited 亚洲商业财务有限公司
BY^5z<^. acceptable form of reciprocity 合理的互惠条件
O/2Jz acceptable rate 适当利率；适当汇率
i7(\i2_P acceptance agreement 承兑协议
vAp?Zl? g acceptance for honour 参加承兑
-$m?ShDd acceptor 承兑人；接受人；受票人
^L;k acceptor for honour 参加承兑人
Q.Ljz
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&SE+ 7HXw Accident Insurance Association of Hong Kong 香港意外保险公会
5!)_" u3 accident insurance scheme 意外保险计划
oc3}L^aD accident year basis 意外年度基准
(N25.}8 Y accommodation 通融；贷款
mMRdnf!Uid accommodation bill 通融票据；空头票据
bkfk9P accommodation party 汇票代发人
Rk.GrLp account balance 帐户余额；帐户结余
vswBK-w(Z account book 帐簿
[v$NxmRu account collected in advance 预收款项
D&r2k
9 account current book 往来帐簿
J=qPc}+ account of after-acquired property 事后取得的财产报告
H0 .,h; account of defaulter 拖欠帐目
}8cX0mZ1j account payable 应付帐款
$1$T2'C~+ account payee only [A/C payee only] 只可转帐；存入收款人帐户
;BMm4 7< account receivable 应收帐款
rCa2$#Z account receivable report 应收帐款报表
+O,h<* y account statement 结单；帐单；会计财务报表
!%{s[eO\ account title 帐户名称；会计科目
^U4|TR6mub accountant's report 会计师报告
Z6 vm!#\ Accountant's Report Rules 会计师报告规则
h8lI# Gs accounting and auditing procedure 会计与审计程序；会计与核数程序
pe1 _E
KU Accounting Arrangements 《会计安排》
rv?d3QqIC accounting basis 会计基础
~NtAr1 accounting by Official Receiver 破产管理署署长呈交的帐目
qxe%RYdA'j Accounting Circular 《会计通告》
8^Ov.$rP accounting class 会计类别
aY7.<p*a accounting date 记帐日期；会计结算日期
8f wM)DKS accounting for money 款项核算
f:-dw6a=s Accounting Officer 会计主任
Ew kZzVuX accounting period 会计报告期；会计期
t846: Z%[ accounting policy 会计政策；会计方针
a:3f>0_t accounting practice 会计惯例
Ly$s 0.! accounting principle 会计准则
z.7'yJIP# accounting record 会计记录
)bG d++2 accounting report 会计报告
)4P5i
b Accounting Services Branch [Treasury] 会计事务部〔库务署〕
]XH}G 9X^ Accounting Society of China 中国会计学会
JrdH6Zg accounting statement 会计报表
)d |hIW]7( accounting system 会计制度；会计系统
1#3 Qa{i accounting transaction 会计事项；帐务交易
BsX#
~ accounting treatment 会计处理
\!tS|h accounting year 会计年度
Lx"a #rZ accretion 增值；添加
4{r_EV[( accrual 应计项目；应累算数目
`1[GY){?) accrual basis 应计制；权责发生制
bu2'JIDR accrual basis accounting 应计制会计；权责发生制会计
PNbs7 f accrue 应累算；应计
f1RfNiW. accrued benefit 应累算利益
!B3lsXLSY accrued charges 应计费用
zjrr*i w accrued cumulative preference share dividend 应累算的累积优先股股息
p3NTI /- accrued expenses 应累算费用
S -Y(Vn4 accrued interest payable 应付利息；应计未付利息
`(9B(&t^, accrued interest receivable 应收利息；应计未收利息
|e@Bi#M[ accrued right 累算权益
6v9{ $ : accruing profit 应累算的利润
$Di2B A4Di accumulated fiscal reserve 累积财政储备
+RO=a_AS accumulated profit 累积利润；滚存溢利
[,|Z< accumulated reserve 累积储备
[n_H9$ accumulation of surplus income 累积收益盈余
S0ct;CS acquired assets 既得资产
Y{8L ~U: acquisition 收购；购置；取得
^ 8V cm* acquisition cost 购置成本
U&|$B |[ acquisition expenses 购置费用
^< e"OV acquisition of 100% interest 收购全部股权
-0) So acquisition of control 取得控制权
~"*;lT5KX acquisition of fixed assets 购置固定资产
B43o_H|s acquisition of shell “买壳”
r]=3aebR. acquisition price 收购价
UI4Xv act of God 天灾
Vo%UiV Hy acting partner 执事合伙人
ib OXh U active market 买卖活跃的市场；交投畅旺的市场；旺市
y{eZ rX| active partner 积极参与的合伙人
e<p_u)m active trading 交投活跃
S %"7`xl actual circulation 实际流通
B9_0 Yq actual cost 实际成本
[\ JZpF actual expenditure 实际开支；实际支出
A/U tf0{3" actual income 实际入息；实际收入；实际收益
i`g>Y5 actual market 现货市场
N[$(y}
!s actual price 现货价；实际价格
T_}\ actual profit 实际利润
vR?L/G^. actual quotation 实盘；实际价位；实际报价
^/Hj^4 ~_U actual year basis 按实际年度计算
Z v=p0xH actuals 实货
]'aG oR actuarial investigation 精算调查
-B V&u( actuarial principle 精算原则
g(:y_EpmLH actuarial report 精算师报告
B%Yb+M&K Actuarial Society of Hong Kong 香港精算学会
a<V=C actuarial valuation 精算师估值
S)"5X)mq actuary 精算师
|7zm!^t $ ad referendum agreement 暂定协议；有待覆核的协定
]sjOn?YA+ ad valorem duty 从价税；按值征税
O D" eB? ad valorem duty system 从价税制
55oLj.l^j ad valorem fee 从价费
KG#|Cq ad valorem tariff 从价关税
iR#jBqXD additional allowance 额外免税额
O'."ca]:5 additional amount for unexpired risk 未过期风险的额外款额
?.A6HrAPB additional assessable profit 补加应评税利润
Q9[dUdQm additional assessment 补加评税
utwh"E&W additional commitment 额外承担
<,0& Ox additional commitment vote 额外承担拨款
tS 2lex% additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
2|~& x~ additional dependent parent allowance 供养父母额外免税额
?< w +{ additional provision 额外拨款
"VWxHRVg4M additional stamp duty 附加印花税
s=huOjKL]
additional tax 补加税罚款；补加税款
+V |]:{3W Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
/$rS0@p adjudged bankrupt 被裁定破产
nWZrB s
_ adjudicated bankrupt 裁定破产人
"`:#sF9 S adjudication fee 裁定费；评定印花税额手续费；评估契据费
qc\o>$-:` adjudication of bankruptcy 裁定破产；宣告破产
PyH E >C% adjudication of insolvency 裁定无力偿还债务
!* %3um
adjusted actual 经调整的实数；调整后的实数
!9o8v0ZI adjusted current assets 经调整的流动资产；调整后的流动资产
- T{~m6 adjusted figure 经调整的数字；调整后的数额
2$NP46z} adjusted liabilities 经调整的负债；调整后的负债
O!f* @ adjusted loss 经调整的亏损；调整后的亏损
]?)zH :2) adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
PJ Air8 adjusted profit 经调整的利润；调整后的利润
}qz58]fyx adjusted surplus 经调整的盈余额；调整后的盈余额
;T52 aX adjusted value 经调整的价值；调整后的价值
.: 7h=neEW adjustment 调整；修订；理算〔保险〕
7*XG]=z/ adjustment centre 调剂中心
3F}d,aB
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F{T|lTl adjustment mechanism 调整机制
9/s-|jD adjustment of loss 亏损调整
8}\"LXRbo adjustment process 调整过程；调整程序
&P ;6P4x adjustment range 调整幅度
I )B2Z(<Q administered exchange rate 受管制汇率
m Xw1%w[* Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
!9)*. 9[8 administration expenses 行政费用
n?
s4"N6 administration fee 手续费；行政费
1xtbhk]D administration in bankruptcy 破产管理
Vxgc|E^J administration order 遗产管理令
)QZ?Bf administrator 管理人；遗产管理人
6ldDt?iSg administrator of the estate 遗产管理人
fQx 4/4j admission of debt 债项承认书
R4qk/@]t admission of proof 接纳债权证明
3\@6i' advance 放贷款项；垫付款项；预支款项；预付款项
t%dPj8~ advance account 暂支帐目；预付款帐户
cRg$~rYd advance compensation 预付补偿金
56': U29.] advance from shareholder 股东垫款
Nq~bO_-I advance pending reimbursement 预支以待日后付还
kD; BwU[ advanced economy 先进经济体系
]c5GG!E-g advancement 预付；预付财产
orU4{. e advances warrant 垫款令
mU& J,C advancing 贷出
qbAoab5 3 adverse balance 逆差
alu`T
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Vfw $>og! advertisement addressed to shareholders 在报章刊登的致股东通告
jY?%LY@5I advice for collection 托收通知书
*smo{!0Gg advice of drawing 提款通知书；汇票通知书
`aI%laj&M advice of payment 付款通知
?y0 4g u6p Advisory Committee [Securities and Futures Commission]
:!A@B.E 谘询委员会〔证券及期货事务监察委员会〕
z(%Zji@!N Advisory Committee on Diversification 经济多元化谘询委员会
aVtwpkgZ affidavit 誓章；遗产申报誓章
4*dT| NU affidavit of no receipt 述明无收款的誓章
q{_buTARq affiliate 联号；联营公司；附属公司
lp]O8^][& affiliated company 附属公司；联号；联营公司
?)PcYrV affirmation [estate duty] 非宗教式宣誓〔遗产税〕
uw<Ruy affordability 负担能力
/n _HUY African Development Bank [AfDB] 非洲开发银行
?4~lA
L1 after-acquired property 事后取得的财产
QnGJ4F after-hours dealing 市后交易
} M ~AkJL after-tax profit 税后盈利；税后利润；税后溢利
(?3( =+t agency agreement 代理协议
dvj`%?= agency expenses 代理机构的开支
,,iQG' * agency fee 代理费
r-V./M@L Agency Law 《代理法》
'/p5tw8 agent 代理人；承销人
l`u*,"$ agent of company 公司代理人
eeX)JC0A agent's fee 代理人费；经纪费
(p2a{v}fEz aggregate 总计；总数；总体数字
-J6}7>4^8} aggregate amount 总款额；总额
g+CH F?O aggregate assets and liabilities 总体资产与负债
rj5:Y QEH; aggregate at constant price 按固定价格计算的总体数字
@O (\ TIg aggregate demand 总需求
``\H'^{B aggregate gross position 总持仓量
HU'E}8%t6 aggregate limit 总限额
FJ[(dGKeE aggregate of salaries tax 合计薪俸税
JEd/j
zR( aggregate performance 总体表现；总体业绩
P~*fZ)\}F@ aggregate supply 总体供应
qj/P4 *6E aggregate surplus 总盈余
~\_E%NR
yA aggregate total 整体总额
Fq3;7Cq=hD aggregate value 总值；合计价值
bVrvb`0 aggregated basis 合计基准
d8K^`k+x aggregated net chargeable income 合计应课税入息实额
& 3a+6!L[ aggregation 合并计算；合计；总和
l%:_#1?isf aggregation of incomes of husband and wife 夫妇入息合并计算
>pYgF =J aggregation of property 财产的总和
/za, &7s f agio 差价；贴水
]Lh\[@# 1f 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》
4q~E\l|.5 Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
&Y&zUfA 《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》
r9 U1 O@c Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
9PBmBP ~ 《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》
5u8Sxfm", Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
}qg!Um0 《香港政府和大韩民国政府关于相互促进和保护投资协定》
bd9c/>& agreement for a settlement 授产协议
s0h )~z agreement for assignment 转让协议
:`|, a ( agreement for sale 售卖协议；买卖协议
*5NffiA}- agreement for sale and purchase 买卖协议
_96 &P7 agreement for the payment of interest 支付利息协议
,8
.`; agreement for the repayment of money 还款协议
dvf*w:5K! agreement of reinsurance 再保险协议
I
F@M Agricultural Bank of China 中国农业银行
N f~<x K air passenger departure tax 飞机乘客离境税
-Z@ p
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
oa4}GNH airport tax 机场税
r5"/ EMieh alcohol duty 酒精税
E0|aI4S4 alienation 让与；让渡；转让
*!Dzst-J3 alimony 生活费；赡养费
ubQ(O uM" All Ordinaries Index [AOI] 所有普通股指数
v$c D !`+k all risks 全险；综合险
;Cy@TzO/| All Sales Record for Stock Market 《股票市场成交报告》
3m^BYr*y^ Allied Capital Resources Limited 新联财务有限公司
rx"zqm9 }u all-items index [Consumer Price Index] 总指数〔消费物价指数〕
Gg+>_b{S5T allocation letter 拨款信件
tEUmED0FY allocation of fund 分配款项；预留款项
WAEKvM4*i0 allocation of profit 利润分配；溢利分配
qRFN@ID$ allocation warrant 拨款令
ev3x*}d0 allotment 分配；配股
O<hHo] jLF allotment notice 股份配售通知；配股通知
3,[2-obmi allotment of shares 股份分配
pA2U+Q@ allowable 可获宽免；免税的
\z{Y(dS allowable business loss 可扣除的营业亏损
t & xx-4 allowable expenses 可扣税的支出
C/ bttd allowance 免税额；津贴；备抵；准备金
0v_8YsZ!`$ allowance for debts 债项的免税额
g DhwJks allowance for depreciation by wear and tear 耗损折旧免税额
A"'MRYT` allowance for funeral expenses 殡殓费的免税额
{
nV zN( allowance for inflation 为通货膨胀而预留的款项；通胀准备金
>&VL2xLy allowance for repairs and outgoings 修葺及支出方面的免税额
=~h54/#[I allowance to debtor 给债务人的津贴
s*IfXv alteration of capital 资本更改
L`#+ZLo alternate trustee 候补受托人
kpdFb7>| amalgamation 合并
piP8ObGjy ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
Rc4EFHL ambit of charges 征税范围；收费范围
|}`5< a!6U amended valuation 经修订的估值
(TE2t7ab|M American Commodities Exchange 美国商品交易所
=T-w.}27O American Express Bank Limited 美国运通银行
u!i5Q American Stock Exchange 美国证券交易所
JvDsr0]\# amortization 摊销
WdT|xf.Q& amount due from banks 存放银行同业的款项
HZ}*o%O amount due from banks abroad 存放海外银行同业的款项
gY9"!IVe+
amount due from holding companies 控股公司欠款
l;.BlHyu amount due from local banks 存放本港银行同业的款项
B4}XK =) amount due to banks 银行同业的存款
q
:bKT#\ amount due to banks abroad 海外银行同业的存款
]Q3Gj@6 amount due to holding companies 控股公司存款
ueR42J%s amount due to local banks 本港银行同业的存款
~K9U0yp H amount due to outport banks 外埠银行同业的存款
.H"hRYPC? amount for note issue 发行纸币的款额
:3B\,inJ amount of bond 担保契据的款额
a5-\=0L~ amount of consideration 代价款额
my1kF%? amount of contribution 供款数额
a%dx\&K amount of indebtedness 负债款额
_#C}hwOR>X amount of principal of the loan 贷款本金额
Xo`1#6xsE amount of rates chargeable 应征差饷数额
AJT0)FCpR amount of share capital 股本额
, <1* amount of sums assured 承保款额
6"7qZ q amount of variation 变动幅度
z' lNO| nU amount of vote 拨款数额
Ro<kp8 amount payable 应付款额
qC )VT3 amount receivable 应收款额
.N=hA Amsterdam Stock Exchange 阿姆斯特丹证券交易所
qj&)w9RLJE analysis 分析
jO 55<s94 ancillary risk 附属风险
guv@t&;t0 annual account 周年帐目；周年帐目报表；年度决算；年结
o(P:f)B annual accounting date 年结日期
Z=0W@_s annual allowance 每年免税额；年积金；年度津贴；年津
=FmU]DV annual balance 年度余额
x / =j$oA annual disposable income 每年可动用收入
j;)6uia*A annual estimates 周年预算
uNbA>*c4M annual fee 年费
/<0D
E22 annual general meeting 周年大会
IMza
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yjd'{B9 { annual long-term supplement 长期个案每年补助金
`dP+5 u! annual pensionable emolument 可供计算退休金的年薪
B $l`9!, annual report 年报
A ? M]5d Annual Report on the Consumer Price Index 《消费物价指数年报》
tWn m{mF annual return 周年报表；周年申报表；每年报税表格
~8*oGG~s Annual Return Rules 《周年报表规则》
zc+;VtP|8 annual review of consumer prices 每年消费物价回顾
>A&@W p1 annual roll-forward basis 逐年延展方式
F-^HN % annual salary 年薪
1c#'5~ nB annual statement 年度报表；年度决算表
G+uiZ (p> 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
(fa?f tK annuitant 年金受益人
s3{s.55{m annuity 年金
$)Yo g] } annuity contract 年金合约
3 Mx@ annuity on human life 人寿年金
]%|WE antecedent debt 先前的债项
QIK73^ ante-dated cheque 倒填日期支票
/BM1AV{s6 anticipated expenditure 预期开支
Nz*sD^SJa anticipated net profit 预期纯利
|Vi&f5p,@ anticipated revenue 预期收入
"Vq]|j,B/c anti-inflation measure 反通货膨胀措施
4Umsc>yfK anti-inflationary stance 反通货膨胀立场
aLi_Hrb9 apparent deficit 表面赤字
<im<(=m9 apparent financial solvency 表面偿债能力
VA'X!(Cv apparent partner 表面合伙人
,:4DN&< application for personal assessment 个人入息课税申请书
t1jlxK application of fund 资金应用
xXZKj application to release as liquidator and to destruct the books of accounts and documents
pFTlhj)1 申请免除清盘人职务及毁灭帐簿与文件
n=? 0g;1! appointed actuary 委任精算师
"<x~{BN ? appointed auditor 委任核数师；委任审计师
lGUV(D appointed trustee 委任的受托人
oDP((I2- appointer 委任人
</gp3WQ. apportioned pro rata 按比例分摊
AwU c{h l< apportionment 分配；分摊
e({fY.)SGo Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
S2E HmE& apportionment formula 分摊方程式
PuCDsojclh apportionment of estate duty 遗产税的分摊
JGcD{R U| appraisal 估价；评估
YM`pNt Q appreciable growth 可观增长
.vS6_ appreciable impact 显着影响
1 ?|6od c appreciable increase 可观增长
TE%#$q appreciation 增值；升值
ttaQlEa=Z appreciation against other currencies 相对其他货币升值
Q)`gPX3F appreciation of the exchange value of Hong Kong dollar 港元汇值上升
k%}89glm appreciation tax 增值税
45sxF?GSwL appropriation 拨款；拨用；拨付
}m%?&c appropriation account 拨款帐目
<{420 Appropriation Bill 拨款法案
*3O >J" appropriation-in-aid system 补助拨款办法
zN+* R;Ds approved assets 核准资产
xs!g{~V{ approved basket stock 认可一篮子证券
1Xr"h:U_X approved budget 核准预算
u\R`IZ&O approved charitable donation 认可慈善捐款
QZ3(u<f approved charitable institution 认可慈善机构
HDVl5X`j' approved currency 核准货币；认可货币
HI\f>U approved estimates 核准预算
*fi;ZUPW3 approved estimates of expenditure 核准开支预算
P%sO(_PuT approved overseas insurer 核准海外保险人
NOr
<, approved overseas trust company 核准海外信托公司
}{xN`pZ approved pooled investment fund 核准汇集投资基金
<;cE/W}} approved provident fund scheme 认可公积金计划
8A^jD(| approved provision 核准拨款
@f{_=~+ approved redeemable share 核准可赎回股份
8ts+'65|F approved regional stock 认可地区性证券
,LW+7yD approved retirement scheme 认可退休金计划
c5E#QV0&v~ approved subordinated loan 核准附属贷款
[OZ=iz. arbitrage 套戥；套汇；套利
]1d,O^S arbitrageur 套戥者；套汇者
^8NLe9~p3? arbitrary amount 临时款项
HCG@#W<wc arrangement 措施；安排；协定
6lmiMU& V arrears 欠款
q^1aPz arrears of pay 欠付薪酬
$tCcjB K\ arrears of revenue 逾期未收税款；逾期未收的帐项
{ ^2W>^ articles of association 组织章程；组织细则；组织章程细则
f{Fe+iPc Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
'B (eMnLg ascertainment of profit 确定利润
x} &a {; "Asia Clear" “亚洲结算系统”
]hE +$sKd Asia Commercial Bank Ltd. 亚洲商业银行有限公司
. S!>9X,
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
5m^Hi} S _ Asian Development Fund [ADF] 亚洲发展基金
4b2mtLn_ Asian dollar bond 亚洲美元债券
Mf:M3H%YV+ Asian dollar market 亚洲美元市场
BKQIo)g.G Asian dollar rate 亚洲美元利率
/Y[o=Uyl Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
<s/<b*T
^ Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
TcD [Teu asked price 沽盘；喊价；索价；卖方报价
FU\/JF.j assessable income 应评税入息
f[Fgh@4cj assessable loss 应评税亏损
X#DL/#z k assessable profit 应评税利润
' )5L _$ assessable value 应评税值
wfDp,T3w7 assessed profit 估定利润
lMwk.# assessed value 经评估价值
[.;%\>Qk< assessment 评税；评定；估价；评税单
Kr /h`RM assessment number 评税编号；估价编号
N(:nF5>_ assessment of additional tax 补加税评税
^+.t-3|U assessment of performance 业绩评估；实绩评价
H+VO.s.a Assessor 评税主任
_7lt(f[S asset price bubbles 资产价格泡沫
HX3D*2v": asset-backed securities 具资产保证的证券
],\sRQbv& assets accretion 资产增值
IAP/G5'Q assets and liabilities 资产与负债
hu P ^2*c assets betterment statement 资产递增表；资产改进表
&^&$!Xmu9 assets lending 实物放款；有抵押贷款
[O7w = assets of the company passing on the death 死者去世时转移的公司资产
{b'}:aMc assets pledged as security for liabilities 用作负债抵押的资产
hG3m7ht assets portfolio 资产投资组合
A{z>D`d assets price 资产价格
sK@Y!oF}\ assets quality 资产质素
_k_>aG23 assets realization 资产变现
xN` r4 assets refinancing arrangement 资产再集资安排
aGB0-;.t7 assets securitization 资产证券化
JFRpsv assets situated outside Hong Kong 在香港以外地方的资产
m']9Q3- assets stripping 削减资产；拆卖资产
EWb(uWC8h assets value 资产值
N^ h |h assignee 承让人
5 [ ,+\ assignment 转让；转让书；转让契
4j X@m assignment of interest 权益转让
Cs:+93w assignment of letters patent and trade mark 专利证书及商标转让
n .f4z< assignment of property 物业转让；物业转让书
s>jr1~~3O_ assignment right 转让权
O` i)?BC assignor 转让人
X!o[RJY associate 有联系的人；有关连人士；相联者；合伙人；联系人
_BG8/"h32 Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
&so-O90 associate member 附属会员
-RG8<bI, associated body corporate 相联法人团体
P>*Fj4 Z~ associated company 相联公司；联属公司
}+Rgx@XZ\ associated corporation 相联法团
. [T'yc:= Association of Chartered Certified Accountants [ACCA] [United Kingdom]
*wC \w 公认会计师公会〔英国〕
= U4 f}W; Association of Futures Exchange Brokers 香港期货经纪协会
&|Lh38s@$# Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
#puQi association of underwriters 承保人组织
ih>a~U< assumption of control 接管
@[MO,J&h assurance 担保；保险；转易；转易书
k S B assurance of interest 权益的转易
VK2@2`$ at 19XX price 按一九ＸＸ年价格计算
:`0'GM" ` at a discount 按赔价计算；按贴水价格计算；打折扣
l`@0zw+ at a premium 按溢价计算；按升水价格计算
oL<BLr9> at call 通知付款；按通知
3ty4D 2y at constant market price 按固定市价计算
k""> 2#V at constant price 按固定价格计算
I&L.;~ at cost 按成本计算
;asm 0H( at current market price 按当时市价计算；按现时市价计算
rO/a, vV at current price 按当时价格计算；按现时价格计算
w4\BD&7V at factor cost 按要素成本计算；按生产要素成本计算
P<%v +O at money-of-the-day price 按付款当日价格计算
-xJX _6}A at or better 按指定或较佳价位〔买卖指令〕
iv:,fkwG at par 按面值计算；平价
{(rf/:X !p at sight 见票即付
X*pZNz&E at the close 按收市盘
T/[f5? p at the opening 按开市盘
lij B#1<8* attestation 见证；见证条款
tNK^z7D m at-the-money option 平价期权
oW0gU?Rr)u attorney 受权人；受托代表人
vO\:vp4fH attornment 新拥有人承认书
t]s94 R q attributable profit 可归属利润
JOBz{;:R{ attributable share value 可归属股份价值
8r, 9OM Auckland Stock Exchange 奥克兰证券交易所
m_a^ RB ( auction 拍卖
-=>sTMWpr auctioneer 拍卖商
Hx$.9'Oq\Q audit 审计；核数
0 _Q * E3 Audit Commission 审计署
oJ ^C ]E Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
-Q6(+(7_| 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〕
9Ei5z6Vk/+ audit review 帐目审查
N99[.mErU Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
^_@r.y] audited account 审计帐目；经审计的帐目
= 0 ,|/1~ audited annual account 经审计的周年帐目
/@VsqD audited balance sheet 经审计的资产负债表
{'NBp0i auditor 核数师；核数主任；审计师
^^%JoQ. auditor's certificate 核数师证明书；审计师证明书
/K7Bae5h auditor's report 核数师报告；审计师报告
M~uMY+> Aussie bond 澳元债券
tKwn~T austerity budget 紧缩预算
J*5hf: ?i Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
14mf}"z\ Australia All Ordinaries Index 澳洲所有普通股票指数
>K\3*]>J3 Australian Dollar [AUD] 澳元
o& ~dGG4J Australian Options Market 澳大利亚期权市场
;; :">@5 Australian Securities Commission 澳洲证券事务监察委员会
|2O')3p"9 Australian Society of Certified Practising Accountants 澳洲执业会计师公会
xcst<= Australian Stock Exchange 澳大利亚证券交易所
Us'Cs+5XcG Austrian Schilling [ATS] 奥地利先令
KyT uF authentication 认证；鉴证
iHPUmTus-- authority to purchase 委托购买证；委购书
Z a!
gbt authorization 认可；核准；授权；授权书
` 1 9qq] authorization by direction 指示授权
U_]=E<el authorization by instruction 指令授权
B `i$Wt<7 authorization by warrant 令状授权
j_ p`Ng authorization of unit trust 单位信托的认可
z)
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j1/+\8Y authorized capital 法定资本
Oukd_Ryf authorized clerk 出市员
vm8$:W2 } authorized dealer 认可交易商
.46#`4 av authorized financial institution 认可财务机构
` x COR authorized fund 认可基金
7'z(~3D authorized fund house 获授权的基金公司；认可基金公司
P >(&glr| authorized institution 认可机构
_BbvhWN&+ authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
n +2%tW authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
vDsF-u1 authorized insurer 获授权保险人；获认可承保人
C8ZL*9U authorized investment 特准投资项目
P1MvtI4gm authorized person 获授权人
I7~| ~< authorized representative 获授权代表
vB.l0!c\e_ authorized share capital 法定股本
[@/ /#}5v automated quotation system 自动报价系统
zVw :7- Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
!}_b| 自动交易系统〔香港期货交易所有限公司〕
EkjgNEXq automatic adjustment mechanism 自动调整机制
V43TO automatic adjustment system 自动调整系统
SrF x_n Automatic Clearing House 自动票据交换所
pr_> b`p6 automatic exchange rates accumulation system 自动化汇率累集系统
9YD\~v;x Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
0mTr-`s automatic teller machine [ATM] 自动柜员机
l(!/Q|Q| autopay 自动转帐
E"6X|I n available assets 可用资产
:Wc_Utt available fiscal reserve 现存财政储备
Qs%B'9") available profit 可用利润
B2Z_]q$n* Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
r Ocg+5 average 平均；平均数；海损
Y]Vq\]m\ average basic salary 平均基本薪金
BRzfic :e average consumer expenditure 平均消费开支；一般消费开支
0J 9D"3T) average cost 平均成本
"j^MB)YD average cost of land production 增辟土地平均成本
]A^4}CK^< average daily turnover 平均每日成交额
$=)gp PT average daily wage rate 平均每日工资率
?IF) +] average expenditure pattern 平均开支模式
du_4eB average growth rate 平均增长率
lyv4f P average net fixed assets 固定资产平均净值
>P=Q #;v average of relatives 相对价格平均数
rzUlO5?R = average price 平均价格
P6\6?am average propensity to consume 平均消费倾向；一般消费倾向
3TS_-l average propensity to save 平均储蓄倾向；一般储蓄倾向
XKS8K4" average rate 平均率
pr&=n;_ n average revenue 平均收入；平均收益
/<{: I \< average stock 平均库存；平均存货
D d,2;# _ average yearly rent 平均年租
6;iJ*2f5V avoidance of double taxation 避免双重课税
`XKVr avoidance of tax 避税
