A:
|0C|$2 A share Ａ股；甲类股份
\j2 :
6]Hm abatement of tax 减税；减扣免税额
d vg; ABN AMRO Bank N.V. 荷兰银行
x*loACee . above-the-line expenditure 线上项目支出；经常预算支出
GsP@ B' above-the-line receipt 线上项目收入；经常预算收入
OBKC$e6I ABSA Asia Limited 南非联合亚洲有限公司
vxbH^b absolute change 绝对数值变更
}<5\O*kX4 absolute expenditure 实际开支
b:}wR*Adc absolute guideline figure 绝对准则数字
bik] JIM absolute interest 绝对权益
d U sJ v absolute order of discharge 绝对破产解除令
/?.r!Cp absolute profit margin 绝对利润幅度
JqVBT+: absolute value 实值；绝对值
2-"Lxe6 5f absolutely vested interest 绝对既得权益
3oppV_^JdT absorbed cost 已吸收成本；已分摊成本
/ctaAQDUh\ absorption 吸收；分摊；合并
|? ;"B:0 absorption rate 吸收率；摊配率；分摊率
ohQz%?r ACB Finance Limited 亚洲商业财务有限公司
YO.` l~ v acceptable form of reciprocity 合理的互惠条件
K%[}[.cW acceptable rate 适当利率；适当汇率
] HN T(w@ acceptance agreement 承兑协议
)M&Azbu acceptance for honour 参加承兑
}2iKi(io* acceptor 承兑人；接受人；受票人
W L)_8! acceptor for honour 参加承兑人
UZ 4 tq accident insurance 意外保险
4 BE:&A Accident Insurance Association of Hong Kong 香港意外保险公会
]zhq.O
>2{ accident insurance scheme 意外保险计划
V:,3OLL* accident year basis 意外年度基准
. T6_N accommodation 通融；贷款
F'?5V0\he accommodation bill 通融票据；空头票据
@ }zS/LO accommodation party 汇票代发人
W[[YOK1T account balance 帐户余额；帐户结余
l(k rUv account book 帐簿
0M/\bE G(_ account collected in advance 预收款项
?FY@fO?es account current book 往来帐簿
T 9<H%iF account of after-acquired property 事后取得的财产报告
m 1'&{O: account of defaulter 拖欠帐目
K*HVn2OV account payable 应付帐款
m &3HFf account payee only [A/C payee only] 只可转帐；存入收款人帐户
.swgXiRvs account receivable 应收帐款
J#Ne:Aj_ account receivable report 应收帐款报表
C$2o
o@
account statement 结单；帐单；会计财务报表
}OX>( account title 帐户名称；会计科目
_Ssv:x c, accountant's report 会计师报告
%b-;Rn Accountant's Report Rules 会计师报告规则
Fu1|b2B-x accounting and auditing procedure 会计与审计程序；会计与核数程序
XqE55Jclp Accounting Arrangements 《会计安排》
TeGLAt
accounting basis 会计基础
Yn[EI7D accounting by Official Receiver 破产管理署署长呈交的帐目
iP#A-du Accounting Circular 《会计通告》
%CsTB0Y7n, accounting class 会计类别
AT8B! m accounting date 记帐日期；会计结算日期
Q8gdI accounting for money 款项核算
J X2
| Accounting Officer 会计主任
b]so9aCz accounting period 会计报告期；会计期
"b1R5(Ar accounting policy 会计政策；会计方针
K;ry4/Vap accounting practice 会计惯例
%`s9yRk9>E accounting principle 会计准则
, h wf accounting record 会计记录
pxCGE[@` accounting report 会计报告
{*ko=77$* Accounting Services Branch [Treasury] 会计事务部〔库务署〕
)K\k6HC. Accounting Society of China 中国会计学会
6&Oon YsP accounting statement 会计报表
WrK^ > accounting system 会计制度；会计系统
x%:> Ol accounting transaction 会计事项；帐务交易
B!E< uVC accounting treatment 会计处理
0o"<^]
_| accounting year 会计年度
@WDqP/4 accretion 增值；添加
vU \w3 accrual 应计项目；应累算数目
gKm~cjCB`~ accrual basis 应计制；权责发生制
e u=f-HW] accrual basis accounting 应计制会计；权责发生制会计
0\_R|i_`> accrue 应累算；应计
]Gd]KP@S accrued benefit 应累算利益
VtPoc(o4] accrued charges 应计费用
UQji7K } accrued cumulative preference share dividend 应累算的累积优先股股息
zOu$H[ accrued expenses 应累算费用
d'g{K]=tF accrued interest payable 应付利息；应计未付利息
0| DG\&? accrued interest receivable 应收利息；应计未收利息
@h7GTA \ accrued right 累算权益
]uj.uWD accruing profit 应累算的利润
`X.=uG+m accumulated fiscal reserve 累积财政储备
v-r[~ accumulated profit 累积利润；滚存溢利
`>K k;` accumulated reserve 累积储备
"'H7F ,k' accumulation of surplus income 累积收益盈余
rfZj8R& acquired assets 既得资产
RQK** acquisition 收购；购置；取得
7"CH\*% acquisition cost 购置成本
~RR_[t2Z acquisition expenses 购置费用
\'^Z_6{w acquisition of 100% interest 收购全部股权
Med"dHo7 acquisition of control 取得控制权
n
nnA, acquisition of fixed assets 购置固定资产
*V@MAt acquisition of shell “买壳”
k`4\.m"& acquisition price 收购价
E*T84Jh6 act of God 天灾
KbuGf$Bv acting partner 执事合伙人
gx>mKSzy active market 买卖活跃的市场；交投畅旺的市场；旺市
#35S7G^ @` active partner 积极参与的合伙人
BI]ut |Qw active trading 交投活跃
`w+9j- actual circulation 实际流通
q@RY.&mgW actual cost 实际成本
O,xAu}6f+ actual expenditure 实际开支；实际支出
rbJ)RN^. actual income 实际入息；实际收入；实际收益
5@&i:vs5y actual market 现货市场
&< #BsFz actual price 现货价；实际价格
Kn9=a -b?, actual profit 实际利润
:#&U95EC0 actual quotation 实盘；实际价位；实际报价
T=p}By3a actual year basis 按实际年度计算
?=@Q12R)X actuals 实货
aab4c^Ms= actuarial investigation 精算调查
j>Bk; f| actuarial principle 精算原则
OAnn`*5Up actuarial report 精算师报告
Mb/6> Actuarial Society of Hong Kong 香港精算学会
PJ11LE actuarial valuation 精算师估值
2DBFXhP actuary 精算师
j
n&9<"W ad referendum agreement 暂定协议；有待覆核的协定
A@Yi{&D_Q] ad valorem duty 从价税；按值征税
0R^(rE"2# ad valorem duty system 从价税制
VV}fW"_ND ad valorem fee 从价费
gZ=9Y:$ ad valorem tariff 从价关税
MPEBinE? additional allowance 额外免税额
Nxs%~ wZ additional amount for unexpired risk 未过期风险的额外款额
ThQEQ6y additional assessable profit 补加应评税利润
Ynh4oWU p additional assessment 补加评税
{^19.F additional commitment 额外承担
^[\53\R~ additional commitment vote 额外承担拨款
Ew,wNR` additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
[,A' additional dependent parent allowance 供养父母额外免税额
m"m;(T{ v additional provision 额外拨款
h}:5hi Jw additional stamp duty 附加印花税
< n~g+ps additional tax 补加税罚款；补加税款
!VZCM{ Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
ZwrYs s adjudged bankrupt 被裁定破产
u( G;57ms adjudicated bankrupt 裁定破产人
.N><yQ-j3' adjudication fee 裁定费；评定印花税额手续费；评估契据费
^fiRRFr[ adjudication of bankruptcy 裁定破产；宣告破产
|(w#NE 5 adjudication of insolvency 裁定无力偿还债务
;< )-*?m9 adjusted actual 经调整的实数；调整后的实数
FCB/FtI0 adjusted current assets 经调整的流动资产；调整后的流动资产
ghO//?m adjusted figure 经调整的数字；调整后的数额
j 8A R# adjusted liabilities 经调整的负债；调整后的负债
N{ z(|2{A# adjusted loss 经调整的亏损；调整后的亏损
P :h 4 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
,'{B+CHoS adjusted profit 经调整的利润；调整后的利润
te4"+[ $| adjusted surplus 经调整的盈余额；调整后的盈余额
7Hlh
(k adjusted value 经调整的价值；调整后的价值
>5},qs:lZ adjustment 调整；修订；理算〔保险〕
3$G25=eN adjustment centre 调剂中心
|/Q. "d adjustment lag 调整过程的时间差距；调整时差
3LnyQ adjustment mechanism 调整机制
AA%g^ PWpR adjustment of loss 亏损调整
LYT<o FE- adjustment process 调整过程；调整程序
xcRrI|?eC adjustment range 调整幅度
Jz8#88cY administered exchange rate 受管制汇率
tZBE& :l Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
UHl/AM> ! administration expenses 行政费用
t:@A)i p administration fee 手续费；行政费
8uD%]k= #! administration in bankruptcy 破产管理
<^c0bY1 administration order 遗产管理令
`TR9GWU+B administrator 管理人；遗产管理人
"uER a(i administrator of the estate 遗产管理人
w]YyU5rhS admission of debt 债项承认书
ej53O/hP admission of proof 接纳债权证明
.0;k|&eBD advance 放贷款项；垫付款项；预支款项；预付款项
cZF;f{t advance account 暂支帐目；预付款帐户
v&,VC~RN-J advance compensation 预付补偿金
0$h$7'a advance from shareholder 股东垫款
6] A\8Ty advance pending reimbursement 预支以待日后付还
7
,~Krzv advanced economy 先进经济体系
,ui'^8{gK advancement 预付；预付财产
WG= r? xE advances warrant 垫款令
Jj!tRZT advancing 贷出
5:3$VWLa
< adverse balance 逆差
T
]nR
XW$ adverse exchange 逆汇
Vw@ x advertisement addressed to shareholders 在报章刊登的致股东通告
Fm~}A4 advice for collection 托收通知书
|N.q[>^R advice of drawing 提款通知书；汇票通知书
X?xm1|\ advice of payment 付款通知
4~MUc! Advisory Committee [Securities and Futures Commission]
NW
Qu-]P 谘询委员会〔证券及期货事务监察委员会〕
x(6.W"-S Advisory Committee on Diversification 经济多元化谘询委员会
A/6nV n affidavit 誓章；遗产申报誓章
zQ^[=siZ} affidavit of no receipt 述明无收款的誓章
]`U?<9~Ob affiliate 联号；联营公司；附属公司
z#67rh { affiliated company 附属公司；联号；联营公司
7uH{UpslJ affirmation [estate duty] 非宗教式宣誓〔遗产税〕
nE$ V<Co} affordability 负担能力
d"uM7PMs7x African Development Bank [AfDB] 非洲开发银行
\V\E T after-acquired property 事后取得的财产
TbM* ? \7 after-hours dealing 市后交易
`.Q3s?1F after-tax profit 税后盈利；税后利润；税后溢利
} j@@ agency agreement 代理协议
\>k#]4@rp agency expenses 代理机构的开支
|L-juT X9 agency fee 代理费
( D3m 5fO Agency Law 《代理法》
l zkn B agent 代理人；承销人
3nGK674;z agent of company 公司代理人
A^7Zy79 agent's fee 代理人费；经纪费
Ev ,8 ? aggregate 总计；总数；总体数字
Ek p
0.c8: aggregate amount 总款额；总额
D\~$6#B>> aggregate assets and liabilities 总体资产与负债
o6%f%:& aggregate at constant price 按固定价格计算的总体数字
MNE)<vw> aggregate demand 总需求
jl29~^@}1i aggregate gross position 总持仓量
D)$k{v#~ aggregate limit 总限额
g+F_M
aggregate of salaries tax 合计薪俸税
Lh $ac-Ct aggregate performance 总体表现；总体业绩
QZP;k!"w aggregate supply 总体供应
E 1[%~Cpw* aggregate surplus 总盈余
Ykq }9 aggregate total 整体总额
$)a5;--W aggregate value 总值；合计价值
,fL e%RP aggregated basis 合计基准
bTKx v< aggregated net chargeable income 合计应课税入息实额
ZI]K+jza aggregation 合并计算；合计；总和
+@ v} ( aggregation of incomes of husband and wife 夫妇入息合并计算
HYa!$P3}[ aggregation of property 财产的总和
#Jb$AA! z agio 差价；贴水
: | ( B[ 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》
$
$+z^%'_ Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
O/@ [VPf 《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》
(Gs g+c
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
h"m7r4f 《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》
g
0=t 9J Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
v 65r@)\` 《香港政府和大韩民国政府关于相互促进和保护投资协定》
K",]_+b agreement for a settlement 授产协议
OPh@H.)^ agreement for assignment 转让协议
$$>,2^qr&L agreement for sale 售卖协议；买卖协议
: P 2;9+v agreement for sale and purchase 买卖协议
~qxc!k!w4 agreement for the payment of interest 支付利息协议
2M`Ni&v agreement for the repayment of money 还款协议
+}'K6x_ agreement of reinsurance 再保险协议
"FD~XSRL Agricultural Bank of China 中国农业银行
Ctx K{: air passenger departure tax 飞机乘客离境税
Pk2 "\y@q/ Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
Z)4P>{ airport tax 机场税
NE nP3A alcohol duty 酒精税
x&p=vUuukP alienation 让与；让渡；转让
2AE|N_v8W alimony 生活费；赡养费
-OAH6U9^ All Ordinaries Index [AOI] 所有普通股指数
zj4JWUM2 all risks 全险；综合险
y['icGU6 All Sales Record for Stock Market 《股票市场成交报告》
L j\ <qF~n Allied Capital Resources Limited 新联财务有限公司
+fmZ&9hFNJ all-items index [Consumer Price Index] 总指数〔消费物价指数〕
'1*MiFxKq allocation letter 拨款信件
Dne&YVF9V allocation of fund 分配款项；预留款项
<VPtbM@(m allocation of profit 利润分配；溢利分配
1yf &ck1R allocation warrant 拨款令
5 Ep allotment 分配；配股
3<lDsb(}0A allotment notice 股份配售通知；配股通知
c " HCc] allotment of shares 股份分配
fTcRqov allowable 可获宽免；免税的
@UBp;pb}=h allowable business loss 可扣除的营业亏损
;T(^riAEl allowable expenses 可扣税的支出
b`=rd 4cpU allowance 免税额；津贴；备抵；准备金
,+{ 43;a allowance for debts 债项的免税额
N/p _6GYMa allowance for depreciation by wear and tear 耗损折旧免税额
v<**GW]neD allowance for funeral expenses 殡殓费的免税额
xbIA97g-O, allowance for inflation 为通货膨胀而预留的款项；通胀准备金
Y 6Q6--P allowance for repairs and outgoings 修葺及支出方面的免税额
0eIR)#j* allowance to debtor 给债务人的津贴
c Ix(;[U alteration of capital 资本更改
fW`F^G1R alternate trustee 候补受托人
BC+qeocg amalgamation 合并
U[u6UG ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
tL|Q{+i
yE ambit of charges 征税范围；收费范围
W[ DB !ue amended valuation 经修订的估值
X? a67qL American Commodities Exchange 美国商品交易所
umYdr'p!v American Express Bank Limited 美国运通银行
a WC
sLH American Stock Exchange 美国证券交易所
F!'"mU<f amortization 摊销
mZ%\`H+ amount due from banks 存放银行同业的款项
=n&83MYX
amount due from banks abroad 存放海外银行同业的款项
P'';F}NwfX amount due from holding companies 控股公司欠款
N*;/~bt7 P amount due from local banks 存放本港银行同业的款项
H(| v amount due to banks 银行同业的存款
\zU R9h amount due to banks abroad 海外银行同业的存款
Nq8A vBwo4 amount due to holding companies 控股公司存款
c Q%HwYn amount due to local banks 本港银行同业的存款
v4G kf amount due to outport banks 外埠银行同业的存款
uNDkK o<M amount for note issue 发行纸币的款额
Z )I4U amount of bond 担保契据的款额
#B[>\D"* amount of consideration 代价款额
~<3yTl> amount of contribution 供款数额
|,crQ'N' amount of indebtedness 负债款额
0rj* SC_ amount of principal of the loan 贷款本金额
@(L | amount of rates chargeable 应征差饷数额
_L ].n)b amount of share capital 股本额
=>U~ligu amount of sums assured 承保款额
7;V5hul amount of variation 变动幅度
BDg /pDnwg amount of vote 拨款数额
G<I5%Yo6G amount payable 应付款额
WJWrLu92\U amount receivable 应收款额
NgQl; $ Amsterdam Stock Exchange 阿姆斯特丹证券交易所
Y,r2m nq analysis 分析
SQ[}]Tm;n ancillary risk 附属风险
. j }, annual account 周年帐目；周年帐目报表；年度决算；年结
hB4.tMgZ annual accounting date 年结日期
-_dgd:o r annual allowance 每年免税额；年积金；年度津贴；年津
;DOz92X94 annual balance 年度余额
TfOZ>uR"g annual disposable income 每年可动用收入
%]` W sG annual estimates 周年预算
pD9c%P annual fee 年费
1Ppzch7 annual general meeting 周年大会
K `sm annual growth rate 年增率；每年增长率
E7,\s
annual long-term supplement 长期个案每年补助金
lPQH_+)Z" annual pensionable emolument 可供计算退休金的年薪
1*"Uc!7.% annual report 年报
f\JyN@w+ Annual Report on the Consumer Price Index 《消费物价指数年报》
hV%l}6yS& annual return 周年报表；周年申报表；每年报税表格
qi$ 8GX=~r Annual Return Rules 《周年报表规则》
r_",E=e annual review of consumer prices 每年消费物价回顾
~*q GH annual roll-forward basis 逐年延展方式
g|oPRC$I' annual salary 年薪
VI4d/2e annual statement 年度报表；年度决算表
R.7 " Z G Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
J&?kezs annuitant 年金受益人
S;C3R5*: annuity 年金
POf \l annuity contract 年金合约
0qv)'[O annuity on human life 人寿年金
o T'XcMn antecedent debt 先前的债项
Lv"83$^S9 ante-dated cheque 倒填日期支票
W~qo
` r anticipated expenditure 预期开支
)8_0 d ) anticipated net profit 预期纯利
7g$t$cZby, anticipated revenue 预期收入
QZY (S*Up anti-inflation measure 反通货膨胀措施
'nul{RE* anti-inflationary stance 反通货膨胀立场
UkC\[$-"\ apparent deficit 表面赤字
#r C% \ apparent financial solvency 表面偿债能力
K{c^.&6D apparent partner 表面合伙人
sC$X7h(Q+ application for personal assessment 个人入息课税申请书
N=kACEo application of fund 资金应用
^s-3U application to release as liquidator and to destruct the books of accounts and documents
/>?d
2? 申请免除清盘人职务及毁灭帐簿与文件
a;(:iMCi appointed actuary 委任精算师
8CL05:& appointed auditor 委任核数师；委任审计师
Ce:kM kJ appointed trustee 委任的受托人
C<pF13*4 appointer 委任人
w? [)nlNW apportioned pro rata 按比例分摊
1VeCAx[e apportionment 分配；分摊
;4 &~i Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
Mo/xEB/O apportionment formula 分摊方程式
]lo O 5 apportionment of estate duty 遗产税的分摊
er_aol e appraisal 估价；评估
W{`;][ appreciable growth 可观增长
9/{g%40B^ appreciable impact 显着影响
O =fT;&%. appreciable increase 可观增长
^ZsME, appreciation 增值；升值
1_' ZbZv4h appreciation against other currencies 相对其他货币升值
tf, _4_7#$ appreciation of the exchange value of Hong Kong dollar 港元汇值上升
r&qD !l5y appreciation tax 增值税
` 4o;Lz~ appropriation 拨款；拨用；拨付
&45.*l|mo appropriation account 拨款帐目
X !@Gv:TD Appropriation Bill 拨款法案
gyPF!"!5dq appropriation-in-aid system 补助拨款办法
ZE9*i} r
approved assets 核准资产
/s wT n1<Y approved basket stock 认可一篮子证券
?E`J-ncP approved budget 核准预算
_tjH=Ff$ approved charitable donation 认可慈善捐款
1)%o:Xy o approved charitable institution 认可慈善机构
9}4L 8?2 approved currency 核准货币；认可货币
w- KtxG( approved estimates 核准预算
QM IQy approved estimates of expenditure 核准开支预算
_CgD7 d approved overseas insurer 核准海外保险人
$6_J` 7 approved overseas trust company 核准海外信托公司
\6N\6=t!A approved pooled investment fund 核准汇集投资基金
?TXFOr]g]2 approved provident fund scheme 认可公积金计划
b x@CzXre; approved provision 核准拨款
-{O2Nv- ]] approved redeemable share 核准可赎回股份
6Hz=VhQrN approved regional stock 认可地区性证券
f7`y*9^ approved retirement scheme 认可退休金计划
sU8D;ML7 approved subordinated loan 核准附属贷款
Qcw/>LaL: arbitrage 套戥；套汇；套利
k_ skn3,u arbitrageur 套戥者；套汇者
\+,jM6l}- arbitrary amount 临时款项
BKIt ,7j arrangement 措施；安排；协定
a; "+Py arrears 欠款
27M gwX
NQ arrears of pay 欠付薪酬
W]
lFwj arrears of revenue 逾期未收税款；逾期未收的帐项
qP"m819m articles of association 组织章程；组织细则；组织章程细则
1q*3V8 Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
{\% x{ ascertainment of profit 确定利润
.VI2V-Q "Asia Clear" “亚洲结算系统”
Un<~P@T% Asia Commercial Bank Ltd. 亚洲商业银行有限公司
'HC4Q{b` Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
4fN<pG, Asian Development Fund [ADF] 亚洲发展基金
jQc0 _F\ Asian dollar bond 亚洲美元债券
?O_;{(F_ Asian dollar market 亚洲美元市场
H1X6f7` Asian dollar rate 亚洲美元利率
{{O1C ~ Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
y.>r>o"0 Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
{U4%aoBd8 asked price 沽盘；喊价；索价；卖方报价
h7*m+ / O assessable income 应评税入息
$ }&6p6| assessable loss 应评税亏损
J sH9IK: assessable profit 应评税利润
JeO(sj$e assessable value 应评税值
)qKfTt N` assessed profit 估定利润
n>@( gDq assessed value 经评估价值
M]&9Kg3 assessment 评税；评定；估价；评税单
OaEOk57%de assessment number 评税编号；估价编号
vX{]_ assessment of additional tax 补加税评税
$GcVC (] assessment of performance 业绩评估；实绩评价
lAoH@+dyA+ Assessor 评税主任
5r.{vQ asset price bubbles 资产价格泡沫
.rS0zU asset-backed securities 具资产保证的证券
E;+3VJ+F" assets accretion 资产增值
U*6r".sz assets and liabilities 资产与负债
O|8 p # assets betterment statement 资产递增表；资产改进表
rc"Z$qU? assets lending 实物放款；有抵押贷款
U#Ud~Q q assets of the company passing on the death 死者去世时转移的公司资产
U?kJXM2 assets pledged as security for liabilities 用作负债抵押的资产
kefQH\<X assets portfolio 资产投资组合
?&N
JN/+% assets price 资产价格
. [C ~a assets quality 资产质素
xL mo?Y* assets realization 资产变现
fFsA[@5tul assets refinancing arrangement 资产再集资安排
lc*<UZ R assets securitization 资产证券化
aK,G6y assets situated outside Hong Kong 在香港以外地方的资产
ATwPfo8jx@ assets stripping 削减资产；拆卖资产
KF-n_:Bd+ assets value 资产值
9XS'5AXN assignee 承让人
|n~- LH++ assignment 转让；转让书；转让契
#wt# -U; assignment of interest 权益转让
7^ER?@:W assignment of letters patent and trade mark 专利证书及商标转让
oJ 5V^. assignment of property 物业转让；物业转让书
"_9Dau$ assignment right 转让权
t,&1~ _9 assignor 转让人
x ;kW }U associate 有联系的人；有关连人士；相联者；合伙人；联系人
65g\WB+/ Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
Zj$U _ associate member 附属会员
32dR`qb associated body corporate 相联法人团体
3]V " 9+ associated company 相联公司；联属公司
TJ+yBMd*% associated corporation 相联法团
3C5<MxtK
Association of Chartered Certified Accountants [ACCA] [United Kingdom]
edA.Va|0 公认会计师公会〔英国〕
:dB6/@f W Association of Futures Exchange Brokers 香港期货经纪协会
ZXp=Q H+f Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
V,lz}&3L association of underwriters 承保人组织
F (mm0:lT assumption of control 接管
$+-2/=> Xk assurance 担保；保险；转易；转易书
,zO!`|I assurance of interest 权益的转易
,\ov$biL at 19XX price 按一九ＸＸ年价格计算
bKiV<&Z5d at a discount 按赔价计算；按贴水价格计算；打折扣
w; )@2} at a premium 按溢价计算；按升水价格计算
!A g W @ at call 通知付款；按通知
85 -00m ~ at constant market price 按固定市价计算
)p 2kx at constant price 按固定价格计算
H htAD Y at cost 按成本计算
%I?uO(
@ at current market price 按当时市价计算；按现时市价计算
:H3qa2p at current price 按当时价格计算；按现时价格计算
@=:( b"Sg at factor cost 按要素成本计算；按生产要素成本计算
]H%y7kH8 at money-of-the-day price 按付款当日价格计算
y 1z4qSeM at or better 按指定或较佳价位〔买卖指令〕
Xji<oih at par 按面值计算；平价
'9*(4/,UJJ at sight 见票即付
tKu'Q;J at the close 按收市盘
kbiMqiPG at the opening 按开市盘
r65/O5 F attestation 见证；见证条款
d/N& bTg: at-the-money option 平价期权
h9$Ov`N(% attorney 受权人；受托代表人
3y<;fdS7 attornment 新拥有人承认书
6f(K'v attributable profit 可归属利润
? X~Keb attributable share value 可归属股份价值
94\k++kc Auckland Stock Exchange 奥克兰证券交易所
?o?~Df& auction 拍卖
"1yXOy^2 auctioneer 拍卖商
\$W>@w0 audit 审计；核数
n} }$-xl Audit Commission 审计署
rISg`- Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
p78X,44xg 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〕
*+rO3% ;t audit review 帐目审查
;(5b5 PA Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
C WHTDao audited account 审计帐目；经审计的帐目
C/U^8,6\n audited annual account 经审计的周年帐目
0 "3l2Eo audited balance sheet 经审计的资产负债表
dJ#mk5=
" auditor 核数师；核数主任；审计师
1 >|2 B&_^ auditor's certificate 核数师证明书；审计师证明书
5Z@OgR auditor's report 核数师报告；审计师报告
#Fm, mO$v Aussie bond 澳元债券
\%g#
__\ austerity budget 紧缩预算
t&*X~(Yb! Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
-YPUrU[) Australia All Ordinaries Index 澳洲所有普通股票指数
:/A3l=}iV Australian Dollar [AUD] 澳元
EA) K"C Australian Options Market 澳大利亚期权市场
o)GLh^g_I' Australian Securities Commission 澳洲证券事务监察委员会
N D`?T
&PK Australian Society of Certified Practising Accountants 澳洲执业会计师公会
" Y-_83 Australian Stock Exchange 澳大利亚证券交易所
Yi:@>A<# Austrian Schilling [ATS] 奥地利先令
=^%#F~o: authentication 认证；鉴证
YEqZ(( H authority to purchase 委托购买证；委购书
Rf9;jwU authorization 认可；核准；授权；授权书
m:_'r"o authorization by direction 指示授权
K*NCIIDh authorization by instruction 指令授权
s"gNHp.oF authorization by warrant 令状授权
W"Mwp V authorization of unit trust 单位信托的认可
{$ 5?[KD authorized agent 指定代理人
AR8zCKBc^ authorized capital 法定资本
}V:ZGP#!' authorized clerk 出市员
P+K< /i authorized dealer 认可交易商
\W:~;GMeD authorized financial institution 认可财务机构
LpN_s# authorized fund 认可基金
XA PqRJ*Z authorized fund house 获授权的基金公司；认可基金公司
mhpaPin*JS authorized institution 认可机构
EVYICR 5g authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
,}?x!3 authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
c%tb6@C authorized insurer 获授权保险人；获认可承保人
% s&l^&ux authorized investment 特准投资项目
1<766 authorized person 获授权人
h0ml#A`h authorized representative 获授权代表
U|yXJ.Z 3 authorized share capital 法定股本
vM5yiHI(jb automated quotation system 自动报价系统
KFZ2%:6> Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
QmxI ;l 自动交易系统〔香港期货交易所有限公司〕
_[IOPHa" automatic adjustment mechanism 自动调整机制
/zV&ebN] automatic adjustment system 自动调整系统
;=r_R! d@ Automatic Clearing House 自动票据交换所
{^(h*zxn automatic exchange rates accumulation system 自动化汇率累集系统
fXD9w1 Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
`-yo-59E[ automatic teller machine [ATM] 自动柜员机
Fp =O:] autopay 自动转帐
!79eF) available assets 可用资产
# O<, available fiscal reserve 现存财政储备
:Q]P=-Y8 available profit 可用利润
>x'R7z2 3 Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
l|{q8i#4V average 平均；平均数；海损
X3mHg5zt average basic salary 平均基本薪金
csK;GSp} average consumer expenditure 平均消费开支；一般消费开支
Qze.1h average cost 平均成本
P-]u&m/6 average cost of land production 增辟土地平均成本
:yFUlO: average daily turnover 平均每日成交额
-?%81 z.Qq average daily wage rate 平均每日工资率
d0U-:S- average expenditure pattern 平均开支模式
!DU4iq_. average growth rate 平均增长率
r8%"#<]/ average net fixed assets 固定资产平均净值
WtS5i7:<Y average of relatives 相对价格平均数
;8Qx~:c average price 平均价格
|[. /jg" average propensity to consume 平均消费倾向；一般消费倾向
; ,9:1.L average propensity to save 平均储蓄倾向；一般储蓄倾向
XSOSy2: average rate 平均率
, 9~=yC average revenue 平均收入；平均收益
+V
Oczl= average stock 平均库存；平均存货
v0q(k;Ya average yearly rent 平均年租
6~b)Hc/ avoidance of double taxation 避免双重课税
^GL>xlZ( avoidance of tax 避税
