A:
)5~T%_ A share Ａ股；甲类股份
YR-G:-(# b abatement of tax 减税；减扣免税额
U|tacO5w` ABN AMRO Bank N.V. 荷兰银行
Od ~uYOL/B above-the-line expenditure 线上项目支出；经常预算支出
*/aQ+%>jf above-the-line receipt 线上项目收入；经常预算收入
$&Vba@v ABSA Asia Limited 南非联合亚洲有限公司
6[k< &; absolute change 绝对数值变更
TS9<uRO0 absolute expenditure 实际开支
(LmU\ Pe% absolute guideline figure 绝对准则数字
cYK:Y!|`F absolute interest 绝对权益
F&R*njJcc absolute order of discharge 绝对破产解除令
/\- }-"dm absolute profit margin 绝对利润幅度
y!P!Fif' absolute value 实值；绝对值
0 a{hCx|$J absolutely vested interest 绝对既得权益
7`J2/( absorbed cost 已吸收成本；已分摊成本
n' V{ absorption 吸收；分摊；合并
)~=8Ssu absorption rate 吸收率；摊配率；分摊率
~nU9j"$ ACB Finance Limited 亚洲商业财务有限公司
2K};-}eW acceptable form of reciprocity 合理的互惠条件
<hCO-r# acceptable rate 适当利率；适当汇率
n]$ rLm%^ acceptance agreement 承兑协议
ydYsmTr acceptance for honour 参加承兑
?8H{AuLB acceptor 承兑人；接受人；受票人
Y?J/KW3 acceptor for honour 参加承兑人
lr ~
|=}^ accident insurance 意外保险
"/e)v{ Accident Insurance Association of Hong Kong 香港意外保险公会
,zM@)Q ;9 accident insurance scheme 意外保险计划
rIcgf1v70 accident year basis 意外年度基准
yjL +1_"B accommodation 通融；贷款
~:7y!=8# accommodation bill 通融票据；空头票据
R)JH D7
1 accommodation party 汇票代发人
ub~ t} account balance 帐户余额；帐户结余
U52 V1b account book 帐簿
z~vcwiYAP account collected in advance 预收款项
27ZqdHd account current book 往来帐簿
FNH)wk account of after-acquired property 事后取得的财产报告
Zw0KV%7hD account of defaulter 拖欠帐目
]dNNw `1\V account payable 应付帐款
9h\RXVk{tA account payee only [A/C payee only] 只可转帐；存入收款人帐户
Jk>vn+q8P^ account receivable 应收帐款
T.;{ f{ account receivable report 应收帐款报表
["Ts7;q9[ account statement 结单；帐单；会计财务报表
{Z8 GG account title 帐户名称；会计科目
2H.g!( Oza accountant's report 会计师报告
/}~=)QHH Accountant's Report Rules 会计师报告规则
E7 iAN\vo accounting and auditing procedure 会计与审计程序；会计与核数程序
3W[?D8yi) Accounting Arrangements 《会计安排》
,Kj>F2{ accounting basis 会计基础
a)pc +w# accounting by Official Receiver 破产管理署署长呈交的帐目
Jk(V ] Accounting Circular 《会计通告》
/Z :NoTG n accounting class 会计类别
bl
a`B=r accounting date 记帐日期；会计结算日期
w 6!97x accounting for money 款项核算
mW'3yM Accounting Officer 会计主任
6H 'A]0 accounting period 会计报告期；会计期
?j/FYi accounting policy 会计政策；会计方针
|8C xMs accounting practice 会计惯例
_LwF: 19Il accounting principle 会计准则
\;~Nj# accounting record 会计记录
N? Jy accounting report 会计报告
xtP:Q9!N Accounting Services Branch [Treasury] 会计事务部〔库务署〕
P'tXG Accounting Society of China 中国会计学会
\DujF> : accounting statement 会计报表
Cwls e- accounting system 会计制度；会计系统
P*iC#w]m accounting transaction 会计事项；帐务交易
bI:W4y>I= accounting treatment 会计处理
G3^<l0?S accounting year 会计年度
>eG<N@13p accretion 增值；添加
lH= |Qu accrual 应计项目；应累算数目
p2 1 | accrual basis 应计制；权责发生制
<{k{ Coy accrual basis accounting 应计制会计；权责发生制会计
u>9` ?O44 accrue 应累算；应计
Vu.=,G accrued benefit 应累算利益
QyVAs ; accrued charges 应计费用
)S+fc= accrued cumulative preference share dividend 应累算的累积优先股股息
vx($o9 accrued expenses 应累算费用
Og% Y._ accrued interest payable 应付利息；应计未付利息
i%.NP;Qq]M accrued interest receivable 应收利息；应计未收利息
I
m
I$~q' accrued right 累算权益
:<zIW j e accruing profit 应累算的利润
H5Eso*v@ accumulated fiscal reserve 累积财政储备
P#V!hfM accumulated profit 累积利润；滚存溢利
G1jj:]1 accumulated reserve 累积储备
.o`Io[io accumulation of surplus income 累积收益盈余
RVm-0[m} acquired assets 既得资产
o 7kg.w| acquisition 收购；购置；取得
hJ xL|5Uo acquisition cost 购置成本
Mw RLv,&" acquisition expenses 购置费用
9qCE{ [( acquisition of 100% interest 收购全部股权
m_0y ]RfG acquisition of control 取得控制权
[A =0fg5 acquisition of fixed assets 购置固定资产
wX }p6yyN acquisition of shell “买壳”
$T3_~7N acquisition price 收购价
xgcJEox! act of God 天灾
! i-t6f acting partner 执事合伙人
V:y6NfL7i' active market 买卖活跃的市场；交投畅旺的市场；旺市
,V!"4 T,Z active partner 积极参与的合伙人
7u&l]NC?y active trading 交投活跃
f:+/= MW actual circulation 实际流通
q &z'S actual cost 实际成本
o B5\^V$ actual expenditure 实际开支；实际支出
Ph""[0n%o actual income 实际入息；实际收入；实际收益
G!$~'o%/ actual market 现货市场
3ArHaAv{y actual price 现货价；实际价格
FulFEnSV actual profit 实际利润
A{q%sp:3~ actual quotation 实盘；实际价位；实际报价
%:`v.AG actual year basis 按实际年度计算
C5V}L actuals 实货
/jJD
{ actuarial investigation 精算调查
*]U`]!Esp actuarial principle 精算原则
`$JvWN,kB actuarial report 精算师报告
/5Qh*. (S Actuarial Society of Hong Kong 香港精算学会
&P9fM-]b
s actuarial valuation 精算师估值
kll!tT-N- actuary 精算师
$Ah
p4oiE ad referendum agreement 暂定协议；有待覆核的协定
KJQ8Yhq ad valorem duty 从价税；按值征税
&Iy5@8 ad valorem duty system 从价税制
9 pnOAM} ad valorem fee 从价费
s9sl*1n1m` ad valorem tariff 从价关税
FtyT:=Kpc additional allowance 额外免税额
2LUsqL\m}. additional amount for unexpired risk 未过期风险的额外款额
N2s"$Ttq additional assessable profit 补加应评税利润
}UsH#!9. additional assessment 补加评税
AVD hgJv additional commitment 额外承担
M^oL.' additional commitment vote 额外承担拨款
xP'0a additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
<$-^^b(y additional dependent parent allowance 供养父母额外免税额
hT-^1 :N additional provision 额外拨款
_Sd^/jGpU additional stamp duty 附加印花税
ben-<3r additional tax 补加税罚款；补加税款
|OCiq|# Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
<e BmCrJ adjudged bankrupt 被裁定破产
{7m2vv? Z adjudicated bankrupt 裁定破产人
h# 4n adjudication fee 裁定费；评定印花税额手续费；评估契据费
b
3Q6- adjudication of bankruptcy 裁定破产；宣告破产
2{=D)aC$ f adjudication of insolvency 裁定无力偿还债务
=5Db^ adjusted actual 经调整的实数；调整后的实数
~_JfI7={Jn adjusted current assets 经调整的流动资产；调整后的流动资产
-&7? !<f adjusted figure 经调整的数字；调整后的数额
UAXp; W` adjusted liabilities 经调整的负债；调整后的负债
0>CG2 SRn adjusted loss 经调整的亏损；调整后的亏损
w>f.@luO4 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
C <:g"F:k adjusted profit 经调整的利润；调整后的利润
lfM vNv adjusted surplus 经调整的盈余额；调整后的盈余额
}:faHLYT adjusted value 经调整的价值；调整后的价值
N }U+K adjustment 调整；修订；理算〔保险〕
QxW+|Gt._ adjustment centre 调剂中心
0' *{BAWx adjustment lag 调整过程的时间差距；调整时差
]*| hd/j adjustment mechanism 调整机制
of*T,MUI adjustment of loss 亏损调整
uQdH () : adjustment process 调整过程；调整程序
g^A^@~M adjustment range 调整幅度
n+sv2Wv: administered exchange rate 受管制汇率
4_-& PZ,d Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
Yf9E0po administration expenses 行政费用
R4;1LZ8XzS administration fee 手续费；行政费
wp1O*)/q administration in bankruptcy 破产管理
+ 3. 9)w administration order 遗产管理令
`&c[ s%0 administrator 管理人；遗产管理人
:a)RMp+^0 administrator of the estate 遗产管理人
W'@G5e admission of debt 债项承认书
@uyQH c,V admission of proof 接纳债权证明
&q|vvF<G advance 放贷款项；垫付款项；预支款项；预付款项
W[J2>`k9 advance account 暂支帐目；预付款帐户
V n5%%?]J advance compensation 预付补偿金
yT OZa-
advance from shareholder 股东垫款
ib(|}7Je advance pending reimbursement 预支以待日后付还
bgE]Wk0 advanced economy 先进经济体系
9{fP.ifdv7 advancement 预付；预付财产
Y<W9L F advances warrant 垫款令
'L O3[G{ advancing 贷出
`? =3[ adverse balance 逆差
A nl1+ adverse exchange 逆汇
I(VqtC:K. advertisement addressed to shareholders 在报章刊登的致股东通告
axC{azo| advice for collection 托收通知书
hJ8&OCR } advice of drawing 提款通知书；汇票通知书
}\<=B%{
advice of payment 付款通知
*3Lo[GE> Advisory Committee [Securities and Futures Commission]
;q-c[TZC 谘询委员会〔证券及期货事务监察委员会〕
-5og)ZGVUA Advisory Committee on Diversification 经济多元化谘询委员会
^jL)<y4` affidavit 誓章；遗产申报誓章
]g$ ky.; affidavit of no receipt 述明无收款的誓章
46T(1_Xt ~ affiliate 联号；联营公司；附属公司
~`e!$= affiliated company 附属公司；联号；联营公司
' u<I S/w affirmation [estate duty] 非宗教式宣誓〔遗产税〕
}Jh.+k|_ affordability 负担能力
6,LE_ -G5 African Development Bank [AfDB] 非洲开发银行
XixjdBFP after-acquired property 事后取得的财产
BKTTta1mY after-hours dealing 市后交易
xS@jV6E~ after-tax profit 税后盈利；税后利润；税后溢利
(^ B1Kt!< agency agreement 代理协议
[.|& /O agency expenses 代理机构的开支
e^q^ AP+* agency fee 代理费
*sp") h#Z Agency Law 《代理法》
yj_/:eX agent 代理人；承销人
/>Zfx. Aj6 agent of company 公司代理人
&#C&0f8PnD agent's fee 代理人费；经纪费
r|}P g}O aggregate 总计；总数；总体数字
)( 3)^/Xz aggregate amount 总款额；总额
t9<BQg aggregate assets and liabilities 总体资产与负债
2d|^$$#` aggregate at constant price 按固定价格计算的总体数字
0c"9C_7^g aggregate demand 总需求
Oi|cTZ@A- aggregate gross position 总持仓量
5w>TCx aggregate limit 总限额
V$DB4YM1k aggregate of salaries tax 合计薪俸税
AUF[hzA aggregate performance 总体表现；总体业绩
nWCJY:q;5 aggregate supply 总体供应
/z^v % l aggregate surplus 总盈余
).,twf58 aggregate total 整体总额
<k1muSe aggregate value 总值；合计价值
& 0T7Uv-` aggregated basis 合计基准
v,K um<oi? aggregated net chargeable income 合计应课税入息实额
-{*3<2rFK aggregation 合并计算；合计；总和
]+ub
R; aggregation of incomes of husband and wife 夫妇入息合并计算
1^NC=IS9z aggregation of property 财产的总和
BIMX2.S1o agio 差价；贴水
[YlRz Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
a {7*um Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
+ rB3\ R"d 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
tC1'IE-h Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
%Jl6e}! 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
}L Q%% Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
mgjcA5z 《香港政府和大韩民国政府关于相互促进和保护投资协定》
fGj66rMGw agreement for a settlement 授产协议
Se[=$W agreement for assignment 转让协议
[%LGiCU ] agreement for sale 售卖协议；买卖协议
D`41\#ti agreement for sale and purchase 买卖协议
m -C#~Cp36 agreement for the payment of interest 支付利息协议
*cFGDQ !
agreement for the repayment of money 还款协议
P)y2'JKL agreement of reinsurance 再保险协议
ql.[Uq Agricultural Bank of China 中国农业银行
arKf9`9 air passenger departure tax 飞机乘客离境税
M3KK^YRN Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
-+q g airport tax 机场税
' $yy alcohol duty 酒精税
r4FSQ$ [9w alienation 让与；让渡；转让
vbd
;Je" alimony 生活费；赡养费
\0}bOHqEH All Ordinaries Index [AOI] 所有普通股指数
u$ nmnd`g all risks 全险；综合险
O
'#FVZ.g All Sales Record for Stock Market 《股票市场成交报告》
,%/F,O+# Allied Capital Resources Limited 新联财务有限公司
<au_ S\n all-items index [Consumer Price Index] 总指数〔消费物价指数〕
hUi5~;Q5Fi allocation letter 拨款信件
H]V(qq{ allocation of fund 分配款项；预留款项
hb 1h .F allocation of profit 利润分配；溢利分配
[ Ti ' X# allocation warrant 拨款令
8$JJI( {bH allotment 分配；配股
(F;*@Z*R allotment notice 股份配售通知；配股通知
Z{ YuX allotment of shares 股份分配
K7x;/O allowable 可获宽免；免税的
w k'(g_DP allowable business loss 可扣除的营业亏损
D)L~vA/8b allowable expenses 可扣税的支出
jbg9 EtQ!* allowance 免税额；津贴；备抵；准备金
XH0Vs.w allowance for debts 债项的免税额
c;29GHs2 allowance for depreciation by wear and tear 耗损折旧免税额
HIj:?y allowance for funeral expenses 殡殓费的免税额
o|84yT!~ allowance for inflation 为通货膨胀而预留的款项；通胀准备金
Qe7
SH{ allowance for repairs and outgoings 修葺及支出方面的免税额
o^ uh3,. allowance to debtor 给债务人的津贴
Ia9!ucN7DA alteration of capital 资本更改
0:`YY 8j1k alternate trustee 候补受托人
`K$;K8! 1 amalgamation 合并
OI/]Y7D[Oq ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
*
kL>9 ambit of charges 征税范围；收费范围
):+ ^893) amended valuation 经修订的估值
p8 s%bPjK American Commodities Exchange 美国商品交易所
}7%ol&<@ American Express Bank Limited 美国运通银行
YuoErP=P American Stock Exchange 美国证券交易所
pR* 3Q@Ng amortization 摊销
Bd>ATc+580 amount due from banks 存放银行同业的款项
m=pH G amount due from banks abroad 存放海外银行同业的款项
RAEN
&M amount due from holding companies 控股公司欠款
&QH mo* amount due from local banks 存放本港银行同业的款项
{9@E[bWp# amount due to banks 银行同业的存款
DB jUHirK amount due to banks abroad 海外银行同业的存款
Q[` 2? j? amount due to holding companies 控股公司存款
]=|iO~WN amount due to local banks 本港银行同业的存款
`N7e rM amount due to outport banks 外埠银行同业的存款
X2~KNw amount for note issue 发行纸币的款额
REX/:sB < amount of bond 担保契据的款额
z __#P Q,n amount of consideration 代价款额
s!I d55R] amount of contribution 供款数额
3!?QQT,!) amount of indebtedness 负债款额
x )q$.u+ amount of principal of the loan 贷款本金额
>9g^-~X;v amount of rates chargeable 应征差饷数额
E/% F0\B amount of share capital 股本额
z&qOu8Jh amount of sums assured 承保款额
Ra~:O\Z amount of variation 变动幅度
;%>X+/. y0 amount of vote 拨款数额
& 7,/^ >"> amount payable 应付款额
M-!#-l amount receivable 应收款额
BNJG-b|g^ Amsterdam Stock Exchange 阿姆斯特丹证券交易所
D* H K[_5 analysis 分析
)B @&q.2B= ancillary risk 附属风险
N0
t26| A annual account 周年帐目；周年帐目报表；年度决算；年结
(hY ^E(D annual accounting date 年结日期
Jju?v2y ` annual allowance 每年免税额；年积金；年度津贴；年津
5 (\[Gke annual balance 年度余额
lm '.G99{ annual disposable income 每年可动用收入
?K. !^G annual estimates 周年预算
1Ji"z>H* annual fee 年费
<(qdxdUp annual general meeting 周年大会
e
[F33% annual growth rate 年增率；每年增长率
Uzn annual long-term supplement 长期个案每年补助金
eLyIQo W annual pensionable emolument 可供计算退休金的年薪
wDh&S{N annual report 年报
w6 B`_Z'f Annual Report on the Consumer Price Index 《消费物价指数年报》
iVqF]2 > annual return 周年报表；周年申报表；每年报税表格
a}Jy o!. Annual Return Rules 《周年报表规则》
KA` )dMWL annual review of consumer prices 每年消费物价回顾
wp/x|AV annual roll-forward basis 逐年延展方式
P}PMR Aek annual salary 年薪
2[Qzx%Vp annual statement 年度报表；年度决算表
F<6{$YI 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
(ubK
i[) annuitant 年金受益人
A_6Dol=J@ annuity 年金
/ #xYy^` annuity contract 年金合约
lFgE{ ; z@ annuity on human life 人寿年金
O#U_mgfzJ antecedent debt 先前的债项
4vH.B)S-
ante-dated cheque 倒填日期支票
6>EoU-YX}l anticipated expenditure 预期开支
=\<!kJ\yH anticipated net profit 预期纯利
OB P iLCq anticipated revenue 预期收入
twT Rw:.!f anti-inflation measure 反通货膨胀措施
5bWy=Xk
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{\= NZ\ apparent deficit 表面赤字
r2Q) Q apparent financial solvency 表面偿债能力
Lh gs|*M apparent partner 表面合伙人
g{7?#.7 application for personal assessment 个人入息课税申请书
><@& &u. application of fund 资金应用
69C
ss' application to release as liquidator and to destruct the books of accounts and documents
q kyYt#4E 申请免除清盘人职务及毁灭帐簿与文件
u-dF ~.x appointed actuary 委任精算师
E~Y%x/oX appointed auditor 委任核数师；委任审计师
{O[ !*+O appointed trustee 委任的受托人
1` n
ZK$ appointer 委任人
A5dH*< } apportioned pro rata 按比例分摊
&cx]7:; apportionment 分配；分摊
w?c~be$ Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
4_Rv}Y d apportionment formula 分摊方程式
&-Z#+>=H( apportionment of estate duty 遗产税的分摊
]0p*EB=C* appraisal 估价；评估
23UXOY0BW appreciable growth 可观增长
vf_pEkx*wD appreciable impact 显着影响
@] {:juD~ appreciable increase 可观增长
tbi(e49S appreciation 增值；升值
gem+$TFq appreciation against other currencies 相对其他货币升值
n<s A?T appreciation of the exchange value of Hong Kong dollar 港元汇值上升
h1?.x appreciation tax 增值税
-IS ?8\ Q< appropriation 拨款；拨用；拨付
n~&e>_;(. appropriation account 拨款帐目
tgm(tDL Appropriation Bill 拨款法案
Yf^/YLLS appropriation-in-aid system 补助拨款办法
Z@:R'u2Lk approved assets 核准资产
}pPt- k approved basket stock 认可一篮子证券
}Qvoms<k approved budget 核准预算
w sC T9&p approved charitable donation 认可慈善捐款
C)s*1@af approved charitable institution 认可慈善机构
s!BZrVM%I` approved currency 核准货币；认可货币
X1h*.reFAL approved estimates 核准预算
v{>9&o.J approved estimates of expenditure 核准开支预算
$S! WW|9j. approved overseas insurer 核准海外保险人
y/A<eHLy approved overseas trust company 核准海外信托公司
@Cd}1OT) approved pooled investment fund 核准汇集投资基金
kC6s_k approved provident fund scheme 认可公积金计划
~f%AbDye approved provision 核准拨款
cE] #2 3 approved redeemable share 核准可赎回股份
o)6udRzBv approved regional stock 认可地区性证券
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Toqq approved retirement scheme 认可退休金计划
evGUSol?:n approved subordinated loan 核准附属贷款
5 'O.l$)y arbitrage 套戥；套汇；套利
7llEB*dSA arbitrageur 套戥者；套汇者
iJK rNRj arbitrary amount 临时款项
4K*DEVS arrangement 措施；安排；协定
] z / arrears 欠款
s((_^yf arrears of pay 欠付薪酬
?GGh )";y arrears of revenue 逾期未收税款；逾期未收的帐项
nnO@$T articles of association 组织章程；组织细则；组织章程细则
g|l|)T.s Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
+^.Q%b0Xx ascertainment of profit 确定利润
/T2f~1R "Asia Clear" “亚洲结算系统”
`<l|X Pv Asia Commercial Bank Ltd. 亚洲商业银行有限公司
,TxZ:f `" Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
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dx>5] Asian Development Fund [ADF] 亚洲发展基金
A&fh0E (t Asian dollar bond 亚洲美元债券
c )o[3o7 Asian dollar market 亚洲美元市场
]^\+B4 Asian dollar rate 亚洲美元利率
$J XQn Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
\it<] BN Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
, o j\=2 asked price 沽盘；喊价；索价；卖方报价
u~d&<_Z assessable income 应评税入息
DK;/eZe assessable loss 应评税亏损
0CO6-&F9n assessable profit 应评税利润
TS<uB X assessable value 应评税值
IyA8+N
y assessed profit 估定利润
9Fh(tzz assessed value 经评估价值
*Cgd?*\ 7 assessment 评税；评定；估价；评税单
zuZlP assessment number 评税编号；估价编号
&gR)bNIC_= assessment of additional tax 补加税评税
H}c, P(' assessment of performance 业绩评估；实绩评价
}"?K Hy Assessor 评税主任
%z0@4G q asset price bubbles 资产价格泡沫
Q,`Y asset-backed securities 具资产保证的证券
6.'+y1yS) assets accretion 资产增值
|]H2a;vUJR assets and liabilities 资产与负债
Wh> Y_ k assets betterment statement 资产递增表；资产改进表
a?!Joi[ assets lending 实物放款；有抵押贷款
NeyGIEP assets of the company passing on the death 死者去世时转移的公司资产
/`Lki>" assets pledged as security for liabilities 用作负债抵押的资产
W\<5'9LNb assets portfolio 资产投资组合
HCifO assets price 资产价格
w8g36v*+(u assets quality 资产质素
0- +`{j assets realization 资产变现
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rXw+ assets refinancing arrangement 资产再集资安排
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assets securitization 资产证券化
j{'@g[HW assets situated outside Hong Kong 在香港以外地方的资产
Kn9 ,N@bU_ assets stripping 削减资产；拆卖资产
CQ3{'"b assets value 资产值
)FqE8oN- assignee 承让人
-Q8pWtt assignment 转让；转让书；转让契
ptuW}"F assignment of interest 权益转让
~qT+sc!t assignment of letters patent and trade mark 专利证书及商标转让
'[#uf/~W assignment of property 物业转让；物业转让书
~1h-LbFI2 assignment right 转让权
=kLg)a | assignor 转让人
Swua dN associate 有联系的人；有关连人士；相联者；合伙人；联系人
;"nEEe]? Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
6%_d m' associate member 附属会员
0\U28zbMJw associated body corporate 相联法人团体
QrPWS-3~! associated company 相联公司；联属公司
zj;y`E Nj associated corporation 相联法团
F<w/@ .&m Association of Chartered Certified Accountants [ACCA] [United Kingdom]
&,&oTd . 公认会计师公会〔英国〕
i9M6%R1m}E Association of Futures Exchange Brokers 香港期货经纪协会
m%E 7V{t Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
,O(XNA(C association of underwriters 承保人组织
U%45qCU assumption of control 接管
8`qw1dF assurance 担保；保险；转易；转易书
%GS)9{T& assurance of interest 权益的转易
:7!/FBd at 19XX price 按一九ＸＸ年价格计算
ix&hsNzD at a discount 按赔价计算；按贴水价格计算；打折扣
I$wP`gQh at a premium 按溢价计算；按升水价格计算
_bks*.9}3b at call 通知付款；按通知
TCF[i E{ at constant market price 按固定市价计算
uj/le0 at constant price 按固定价格计算
ZcO!cR&*'J at cost 按成本计算
hoeTJ/;dm at current market price 按当时市价计算；按现时市价计算
R/O_*XY at current price 按当时价格计算；按现时价格计算
1ck2Gxn at factor cost 按要素成本计算；按生产要素成本计算
W^+b gg<. at money-of-the-day price 按付款当日价格计算
=8dCk\/ at or better 按指定或较佳价位〔买卖指令〕
R4JO)<'K& at par 按面值计算；平价
qW<: `y at sight 见票即付
{YbqB6zaM at the close 按收市盘
M3F8@|2 at the opening 按开市盘
a <gzI attestation 见证；见证条款
n(f&uV_): at-the-money option 平价期权
9 au)K!hN attorney 受权人；受托代表人
s_Dl8 O4u attornment 新拥有人承认书
i]$7w! r& attributable profit 可归属利润
# G{T(0<F attributable share value 可归属股份价值
6U+#ADo Auckland Stock Exchange 奥克兰证券交易所
G%kXr$?W auction 拍卖
?0 ;b}Xl-
auctioneer 拍卖商
?I/,r2ODLh audit 审计；核数
c@q>5fR/c Audit Commission 审计署
l2`8 ]Qr Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
T)Nis~ 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<}$v6D~ audit review 帐目审查
#t(?8! F Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
a* IJ)'S audited account 审计帐目；经审计的帐目
G(0 bulq audited annual account 经审计的周年帐目
j ^!J: Bj audited balance sheet 经审计的资产负债表
) L{T n 8 auditor 核数师；核数主任；审计师
v*BA\& auditor's certificate 核数师证明书；审计师证明书
S5Px9&N8( auditor's report 核数师报告；审计师报告
tc,7yo\". Aussie bond 澳元债券
QX]tD4OH austerity budget 紧缩预算
Z *ZG5e Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
n`: l`n>N$ Australia All Ordinaries Index 澳洲所有普通股票指数
\AK|~:\] Australian Dollar [AUD] 澳元
"?9fL#8f*! Australian Options Market 澳大利亚期权市场
$qrr]U Australian Securities Commission 澳洲证券事务监察委员会
&gEu%s^wR Australian Society of Certified Practising Accountants 澳洲执业会计师公会
Vd1K{rH# Australian Stock Exchange 澳大利亚证券交易所
y?unI~4tC Austrian Schilling [ATS] 奥地利先令
7T2W% JT-, authentication 认证；鉴证
"+ Qh,fTt authority to purchase 委托购买证；委购书
M K[spV authorization 认可；核准；授权；授权书
=0]Mc$Ih authorization by direction 指示授权
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$"iO#oO authorization by instruction 指令授权
/ w!' [ authorization by warrant 令状授权
O@=mN*<gg0 authorization of unit trust 单位信托的认可
R\Q %_~1 authorized agent 指定代理人
v S+ ~4Q41 authorized capital 法定资本
G#*!)#M < authorized clerk 出市员
Dps{[3Y+ authorized dealer 认可交易商
`Ys })Pl authorized financial institution 认可财务机构
~fU Smc authorized fund 认可基金
mpF_+M n authorized fund house 获授权的基金公司；认可基金公司
*nC,= 2 authorized institution 认可机构
h?1pGz)[C authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
lb 6s3b authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
oF6MV&q / authorized insurer 获授权保险人；获认可承保人
D&^ :hs@ authorized investment 特准投资项目
{Jy %h8n* authorized person 获授权人
\rN_CBM authorized representative 获授权代表
UQdQtj1' authorized share capital 法定股本
Cg|uHI* automated quotation system 自动报价系统
88*RlxU Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
d!LV@</ 自动交易系统〔香港期货交易所有限公司〕
<V8i>LBlz automatic adjustment mechanism 自动调整机制
}m GD`5[` automatic adjustment system 自动调整系统
aw4+1.xy Automatic Clearing House 自动票据交换所
T 8(wzs automatic exchange rates accumulation system 自动化汇率累集系统
^+wzm2i Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
y;>I'e automatic teller machine [ATM] 自动柜员机
!fV6KkV autopay 自动转帐
:hr@>Y~r available assets 可用资产
k2WO*xa* available fiscal reserve 现存财政储备
~R8yj( available profit 可用利润
@} Z/{Z[@ Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
% b&BLXW average 平均；平均数；海损
@ixX?N)V average basic salary 平均基本薪金
#<e7 Y0 average consumer expenditure 平均消费开支；一般消费开支
Rj&7|z average cost 平均成本
Gehl/i- average cost of land production 增辟土地平均成本
U+RPn?Q average daily turnover 平均每日成交额
mT>p:G average daily wage rate 平均每日工资率
:58'U| average expenditure pattern 平均开支模式
9M=K@ a average growth rate 平均增长率
c\'pA^m 6 average net fixed assets 固定资产平均净值
ri;M7rg`.{ average of relatives 相对价格平均数
&sgw Y average price 平均价格
*u>\&`h= average propensity to consume 平均消费倾向；一般消费倾向
3.H-G~ average propensity to save 平均储蓄倾向；一般储蓄倾向
{.OoOqq9 average rate 平均率
(R}X( u average revenue 平均收入；平均收益
yfW^wyDd2o average stock 平均库存；平均存货
IjRmpVcwN average yearly rent 平均年租
M^f1D&A avoidance of double taxation 避免双重课税
c+{4C3z avoidance of tax 避税
