A:
ZAr6RRv ^ A share Ａ股；甲类股份
p A OKy abatement of tax 减税；减扣免税额
YB"gLv? ABN AMRO Bank N.V. 荷兰银行
TcaW'&(K above-the-line expenditure 线上项目支出；经常预算支出
V
vrsf6l] above-the-line receipt 线上项目收入；经常预算收入
, `bW (V ABSA Asia Limited 南非联合亚洲有限公司
},8|9z#pyB absolute change 绝对数值变更
_ LHbP=B absolute expenditure 实际开支
ku5|cF*% absolute guideline figure 绝对准则数字
~6f/jCluR% absolute interest 绝对权益
G'\[dwD,u absolute order of discharge 绝对破产解除令
yv4x.cfI2W absolute profit margin 绝对利润幅度
93]63NY absolute value 实值；绝对值
0`x> p6.)G absolutely vested interest 绝对既得权益
}|Qh+{H*. absorbed cost 已吸收成本；已分摊成本
46=E- T q absorption 吸收；分摊；合并
rWTaCU^qV absorption rate 吸收率；摊配率；分摊率
"du(BZw ACB Finance Limited 亚洲商业财务有限公司
m^QoB acceptable form of reciprocity 合理的互惠条件
_<(xjWp 8 acceptable rate 适当利率；适当汇率
2 nyK'k acceptance agreement 承兑协议
j2D!=P K; acceptance for honour 参加承兑
3N_KNW acceptor 承兑人；接受人；受票人
uOv<*Jld* acceptor for honour 参加承兑人
KR ( apO accident insurance 意外保险
PEI$1,z Accident Insurance Association of Hong Kong 香港意外保险公会
{N2GRF~c-y accident insurance scheme 意外保险计划
8xLQ"
l+" accident year basis 意外年度基准
*|y'%y accommodation 通融；贷款
ww{k_'RRJ accommodation bill 通融票据；空头票据
FEk9a^Xyx accommodation party 汇票代发人
Xex7Lr & account balance 帐户余额；帐户结余
X% YZQc9 account book 帐簿
g$uiwqNA% account collected in advance 预收款项
wO,qFY account current book 往来帐簿
+S~ u ,= account of after-acquired property 事后取得的财产报告
jr`T6! \ account of defaulter 拖欠帐目
]Ozz"4Z account payable 应付帐款
E{Wn&?i>A account payee only [A/C payee only] 只可转帐；存入收款人帐户
@ym:@<D account receivable 应收帐款
nk|(cyt) account receivable report 应收帐款报表
C1 ;uAw?\ account statement 结单；帐单；会计财务报表
<9]"p2 account title 帐户名称；会计科目
2E-Kz?,:[ accountant's report 会计师报告
TgcCR:eL= Accountant's Report Rules 会计师报告规则
r ~{nlLO} accounting and auditing procedure 会计与审计程序；会计与核数程序
"q?(rx; Accounting Arrangements 《会计安排》
5$U 49j accounting basis 会计基础
<#:i ltO accounting by Official Receiver 破产管理署署长呈交的帐目
oO
tjG3B({ Accounting Circular 《会计通告》
&E]) sJ0 accounting class 会计类别
%Ik5|\ob? accounting date 记帐日期；会计结算日期
JY c:@\
accounting for money 款项核算
s]m]b#1!r Accounting Officer 会计主任
12
) accounting period 会计报告期；会计期
rPB Ju0D" accounting policy 会计政策；会计方针
q?j7bp] accounting practice 会计惯例
e)H FI|> accounting principle 会计准则
w f ]Wm accounting record 会计记录
E/H9# accounting report 会计报告
0")_% Accounting Services Branch [Treasury] 会计事务部〔库务署〕
Ov(k: " N Accounting Society of China 中国会计学会
h Wt_}' accounting statement 会计报表
i|h{ <X 7[ accounting system 会计制度；会计系统
#b d=G(o~6 accounting transaction 会计事项；帐务交易
Jj ]<SWh accounting treatment 会计处理
l3u [ accounting year 会计年度
$~8gh>`] accretion 增值；添加
CZzt= 9 accrual 应计项目；应累算数目
yFAUD
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w_U#z(W3l accrual basis accounting 应计制会计；权责发生制会计
<@M5 C -hH accrue 应累算；应计
^h_rE
|c accrued benefit 应累算利益
Lj /^cx accrued charges 应计费用
W(q K ?"s2 accrued cumulative preference share dividend 应累算的累积优先股股息
n !zB+hW accrued expenses 应累算费用
):Fg {7b]n accrued interest payable 应付利息；应计未付利息
Wg f
f+7 k accrued interest receivable 应收利息；应计未收利息
9vi+[3s/=; accrued right 累算权益
_&HFKpHQ accruing profit 应累算的利润
"'DPb%o accumulated fiscal reserve 累积财政储备
@w33u^ accumulated profit 累积利润；滚存溢利
JXuks ` :Q accumulated reserve 累积储备
p!E*A NwX accumulation of surplus income 累积收益盈余
AIP0PJI3 acquired assets 既得资产
M7qg\1L acquisition 收购；购置；取得
R Q 8"vF# acquisition cost 购置成本
x6aVNH= acquisition expenses 购置费用
&LV'"2ng8 acquisition of 100% interest 收购全部股权
Z&@P< acquisition of control 取得控制权
H E*^!2f acquisition of fixed assets 购置固定资产
bv7)[,i acquisition of shell “买壳”
V~Guw[RA acquisition price 收购价
Vb\^xdL> act of God 天灾
#pWy%U acting partner 执事合伙人
r6D3u(kMb active market 买卖活跃的市场；交投畅旺的市场；旺市
|xb;#ruR6 active partner 积极参与的合伙人
"vYjL&4h active trading 交投活跃
([m4 dr actual circulation 实际流通
<OiH%:G/1 actual cost 实际成本
ke6,&s%{j actual expenditure 实际开支；实际支出
5aV Z"h" actual income 实际入息；实际收入；实际收益
?z.
Z_A& actual market 现货市场
Z{u]qI{l actual price 现货价；实际价格
`m V(: actual profit 实际利润
bz:En'2>F actual quotation 实盘；实际价位；实际报价
Eb,M+c? actual year basis 按实际年度计算
oVl:g:K40 actuals 实货
b 2\J<Nw actuarial investigation 精算调查
eLH=PDdO actuarial principle 精算原则
A
_7I0^ actuarial report 精算师报告
`MT.<5H Actuarial Society of Hong Kong 香港精算学会
k(`> (w actuarial valuation 精算师估值
5 -4 actuary 精算师
v%#@.D!) ad referendum agreement 暂定协议；有待覆核的协定
;Zf7|i`R3 ad valorem duty 从价税；按值征税
<'T DOYb ad valorem duty system 从价税制
9AWP` ~l` ad valorem fee 从价费
ga'G)d3oS ad valorem tariff 从价关税
{#=o4~u%;H additional allowance 额外免税额
g6gwNC:aF additional amount for unexpired risk 未过期风险的额外款额
KfK5e{yT additional assessable profit 补加应评税利润
0{!-h additional assessment 补加评税
c*w0Jz>@.7 additional commitment 额外承担
Nn0j}ZI)1 additional commitment vote 额外承担拨款
s_Z5M2o additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
1q
ZnyJ additional dependent parent allowance 供养父母额外免税额
%f\j)qw additional provision 额外拨款
$5#DU__F/ additional stamp duty 附加印花税
MTR +|I3V additional tax 补加税罚款；补加税款
4Qi-zNNB Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
z3^gufOkQ adjudged bankrupt 被裁定破产
>of9m adjudicated bankrupt 裁定破产人
]:#W$9,WL adjudication fee 裁定费；评定印花税额手续费；评估契据费
h 1Y^+A_ adjudication of bankruptcy 裁定破产；宣告破产
tPk> hzW adjudication of insolvency 裁定无力偿还债务
*>GRU8_} adjusted actual 经调整的实数；调整后的实数
%U[H`E adjusted current assets 经调整的流动资产；调整后的流动资产
B<|V m.D adjusted figure 经调整的数字；调整后的数额
n-?zH:]GG{ adjusted liabilities 经调整的负债；调整后的负债
B0g?!.#23 adjusted loss 经调整的亏损；调整后的亏损
2Z9ck|L> adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
\R
3O39[ adjusted profit 经调整的利润；调整后的利润
>kuu\ adjusted surplus 经调整的盈余额；调整后的盈余额
iYW<qgz adjusted value 经调整的价值；调整后的价值
`/G9*tIR8g adjustment 调整；修订；理算〔保险〕
-lfbn = 3 adjustment centre 调剂中心
WK#c* rsij adjustment lag 调整过程的时间差距；调整时差
),,0T/69+9 adjustment mechanism 调整机制
y2B'0 l adjustment of loss 亏损调整
s=R^2 ;^ adjustment process 调整过程；调整程序
&?j\=% adjustment range 调整幅度
M?m@o1\;W administered exchange rate 受管制汇率
do l8O Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
fn5!Nr , administration expenses 行政费用
SJ,];mC0 administration fee 手续费；行政费
D;:p6q}hT administration in bankruptcy 破产管理
vgn,ZcX administration order 遗产管理令
z +c8G administrator 管理人；遗产管理人
A0ZU #"'/ administrator of the estate 遗产管理人
ASSe;+yp admission of debt 债项承认书
?5[$d{ Gjl admission of proof 接纳债权证明
!6 kn>447Y advance 放贷款项；垫付款项；预支款项；预付款项
&`g^b^i advance account 暂支帐目；预付款帐户
H-%
B<7 advance compensation 预付补偿金
WxJaE;`Ige advance from shareholder 股东垫款
%4wHiCOg advance pending reimbursement 预支以待日后付还
Nah\4-75& advanced economy 先进经济体系
4?_^7(%p advancement 预付；预付财产
R<r,&X?m advances warrant 垫款令
/BS yanro advancing 贷出
M3fTU CR adverse balance 逆差
Q}^qu6 adverse exchange 逆汇
I
'ha=PeVn advertisement addressed to shareholders 在报章刊登的致股东通告
=+VDb5= TV advice for collection 托收通知书
z
wn#E advice of drawing 提款通知书；汇票通知书
:@Ml-ZE advice of payment 付款通知
(F#2z\$; Advisory Committee [Securities and Futures Commission]
D4{<~/oBv 谘询委员会〔证券及期货事务监察委员会〕
.| :R#V W Advisory Committee on Diversification 经济多元化谘询委员会
4`sW_
ks affidavit 誓章；遗产申报誓章
kb\\F:w(W affidavit of no receipt 述明无收款的誓章
IR8qFWDZ affiliate 联号；联营公司；附属公司
2%-/}'G* affiliated company 附属公司；联号；联营公司
u`*1OqU affirmation [estate duty] 非宗教式宣誓〔遗产税〕
0 \1g-kc!v affordability 负担能力
%mS>v| African Development Bank [AfDB] 非洲开发银行
iML?`%/vN after-acquired property 事后取得的财产
MMQ\V (C after-hours dealing 市后交易
k5X-*^U=V} after-tax profit 税后盈利；税后利润；税后溢利
Pp;OkI``[ agency agreement 代理协议
0.~s>xXp agency expenses 代理机构的开支
*"V) h I5 agency fee 代理费
QwnqysNx4 Agency Law 《代理法》
S`h yRw agent 代理人；承销人
#Fh:z4 agent of company 公司代理人
=s:Z-*vy! agent's fee 代理人费；经纪费
V|2[>\Cv aggregate 总计；总数；总体数字
3'55!DE aggregate amount 总款额；总额
h \6 t\_^\ aggregate assets and liabilities 总体资产与负债
0<Rq aggregate at constant price 按固定价格计算的总体数字
Q^'xVS_. aggregate demand 总需求
ddlF4L_ aggregate gross position 总持仓量
.sZ"|j9m aggregate limit 总限额
WXa<(\S\V aggregate of salaries tax 合计薪俸税
,C^u8Z|T aggregate performance 总体表现；总体业绩
g]?QV2bX6 aggregate supply 总体供应
Ki[&DvW: aggregate surplus 总盈余
h\|T(597. aggregate total 整体总额
nKch:g aggregate value 总值；合计价值
?0d#O_la3 aggregated basis 合计基准
8&y#LeM1TT aggregated net chargeable income 合计应课税入息实额
W#L/|K! S aggregation 合并计算；合计；总和
T9YrB aggregation of incomes of husband and wife 夫妇入息合并计算
QOv@rP/ aggregation of property 财产的总和
w*7wSP agio 差价；贴水
Dd:48sN:Jq 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》
b}ODc]3 Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
R E9 `T 《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》
3 g3Znb Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
Ee {Y1W 《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》
rDLgQ{Sea Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
@,q <CF@Y 《香港政府和大韩民国政府关于相互促进和保护投资协定》
:f0#4'f agreement for a settlement 授产协议
' $"R Q= agreement for assignment 转让协议
5C5OLAl v agreement for sale 售卖协议；买卖协议
gAK"ShOhG= agreement for sale and purchase 买卖协议
] &"01M~+K agreement for the payment of interest 支付利息协议
NqN}] nu6 agreement for the repayment of money 还款协议
gq.l=xS agreement of reinsurance 再保险协议
* $Z?Owl7 Agricultural Bank of China 中国农业银行
S3y('
PeF air passenger departure tax 飞机乘客离境税
Hw,@oOh. Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
l-8rCaq& J airport tax 机场税
@lCyH(c% alcohol duty 酒精税
%vRCs] alienation 让与；让渡；转让
9bUFxSH alimony 生活费；赡养费
ey`E
E/WV All Ordinaries Index [AOI] 所有普通股指数
;y-sd?pAk all risks 全险；综合险
|0VZ1{=* All Sales Record for Stock Market 《股票市场成交报告》
+-Z `v Allied Capital Resources Limited 新联财务有限公司
p<\7" SB= all-items index [Consumer Price Index] 总指数〔消费物价指数〕
,H K-mAH allocation letter 拨款信件
]}9[ys allocation of fund 分配款项；预留款项
G^le91$ allocation of profit 利润分配；溢利分配
G54`{V4&s allocation warrant 拨款令
^(Wu$\S A allotment 分配；配股
Upz?x{>x allotment notice 股份配售通知；配股通知
7DWGYvv [ allotment of shares 股份分配
8Q73h/3 allowable 可获宽免；免税的
9[:TWvd allowable business loss 可扣除的营业亏损
#1p\\Av allowable expenses 可扣税的支出
5p~hUP]tT allowance 免税额；津贴；备抵；准备金
SnY{| allowance for debts 债项的免税额
tcJN` N allowance for depreciation by wear and tear 耗损折旧免税额
D/Py?<n -B allowance for funeral expenses 殡殓费的免税额
2~%^ y6lR allowance for inflation 为通货膨胀而预留的款项；通胀准备金
9D7i>e%,;- allowance for repairs and outgoings 修葺及支出方面的免税额
!9_'_8 allowance to debtor 给债务人的津贴
,k}(]{ - alteration of capital 资本更改
9`7>" [=P alternate trustee 候补受托人
di3 7 amalgamation 合并
c'wU$xt.w ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
"-Wb[ *U; ambit of charges 征税范围；收费范围
f7&9IW`7F^ amended valuation 经修订的估值
NJg )S2]7 American Commodities Exchange 美国商品交易所
4-oaq'//BT American Express Bank Limited 美国运通银行
x !n8Wx American Stock Exchange 美国证券交易所
]$I}r=
Em amortization 摊销
/z: mi amount due from banks 存放银行同业的款项
\%&eDE 0 amount due from banks abroad 存放海外银行同业的款项
8"o@$;C amount due from holding companies 控股公司欠款
W@D. /Th amount due from local banks 存放本港银行同业的款项
rbrh;\<jM amount due to banks 银行同业的存款
?$VkMu$2k amount due to banks abroad 海外银行同业的存款
M<P8u`)>4H amount due to holding companies 控股公司存款
bP&1tE amount due to local banks 本港银行同业的存款
N t\ ZM amount due to outport banks 外埠银行同业的存款
upGLZ# amount for note issue 发行纸币的款额
_IWLC{%V amount of bond 担保契据的款额
QSOG( }w amount of consideration 代价款额
9A *gW j amount of contribution 供款数额
]D,\ (| amount of indebtedness 负债款额
4B)%I` amount of principal of the loan 贷款本金额
[OR"9W& amount of rates chargeable 应征差饷数额
Yh; A)N p amount of share capital 股本额
R1(3c*0f amount of sums assured 承保款额
kq@~QI?9 amount of variation 变动幅度
uc/W/c u, amount of vote 拨款数额
<T]ey amount payable 应付款额
"egpc*|] amount receivable 应收款额
?/8V%PL~$ Amsterdam Stock Exchange 阿姆斯特丹证券交易所
w^N QLV S analysis 分析
~7m +N)5 ancillary risk 附属风险
"Cs36 k annual account 周年帐目；周年帐目报表；年度决算；年结
-,2CMS#N annual accounting date 年结日期
.aR9ulS annual allowance 每年免税额；年积金；年度津贴；年津
/y (0GP 4A annual balance 年度余额
q} W} ) annual disposable income 每年可动用收入
)W&{OMr annual estimates 周年预算
W:K '2 j annual fee 年费
PlCj<b1D: annual general meeting 周年大会
gyuBmY annual growth rate 年增率；每年增长率
K|I<kA~!H annual long-term supplement 长期个案每年补助金
|qBcE annual pensionable emolument 可供计算退休金的年薪
J X{_,2*$ annual report 年报
]'pL*&"X Annual Report on the Consumer Price Index 《消费物价指数年报》
M~~)tJYsu annual return 周年报表；周年申报表；每年报税表格
t(jE9t|2e6 Annual Return Rules 《周年报表规则》
w"C ,oo3 annual review of consumer prices 每年消费物价回顾
M{4XNE]m annual roll-forward basis 逐年延展方式
l z-I[*bA annual salary 年薪
}Eh &' annual statement 年度报表；年度决算表
O&,8X-Ix 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
JfmYr47Pv annuitant 年金受益人
W2'!Pc,W annuity 年金
Fm*npK annuity contract 年金合约
QNH3\<IS annuity on human life 人寿年金
z"Mk(d@-E antecedent debt 先前的债项
m"QDc[^Ge ante-dated cheque 倒填日期支票
Xt
+9z anticipated expenditure 预期开支
Q!_d6-*u anticipated net profit 预期纯利
(>NZYPw^3 anticipated revenue 预期收入
aemi;61T\ anti-inflation measure 反通货膨胀措施
opMn Lor anti-inflationary stance 反通货膨胀立场
/aIGq/;Y+a apparent deficit 表面赤字
]sJC%/ apparent financial solvency 表面偿债能力
bkS"]q)> apparent partner 表面合伙人
p}<60O"r$ application for personal assessment 个人入息课税申请书
?'_6M4UKa application of fund 资金应用
gtePo[ZH.P application to release as liquidator and to destruct the books of accounts and documents
5{ bc&?" 申请免除清盘人职务及毁灭帐簿与文件
O8 SE)R~ appointed actuary 委任精算师
U_ l9 CZ appointed auditor 委任核数师；委任审计师
YoBe!-E appointed trustee 委任的受托人
v*%52_ appointer 委任人
u@CQ+pnf:( apportioned pro rata 按比例分摊
gd*2*o$g( apportionment 分配；分摊
!-%XrU8o3 Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
" m13HS apportionment formula 分摊方程式
72 |O&`O apportionment of estate duty 遗产税的分摊
e~d=e3m Bp appraisal 估价；评估
h9/fD5 appreciable growth 可观增长
%"eR0Lj+zq appreciable impact 显着影响
%D5F7wB appreciable increase 可观增长
ZvMU3])u appreciation 增值；升值
I2Imb 9k~B appreciation against other currencies 相对其他货币升值
iaLZ|\`3a appreciation of the exchange value of Hong Kong dollar 港元汇值上升
PjH'5Y appreciation tax 增值税
Wky9w r:g appropriation 拨款；拨用；拨付
-$Df nAh appropriation account 拨款帐目
2`TV(U@ Appropriation Bill 拨款法案
c+
e~BN appropriation-in-aid system 补助拨款办法
AV7#,+p%G approved assets 核准资产
cqSXX++CS, approved basket stock 认可一篮子证券
_{-[1-lN5_ approved budget 核准预算
}>d approved charitable donation 认可慈善捐款
}}i'8 approved charitable institution 认可慈善机构
G]4Ca5;Z!N approved currency 核准货币；认可货币
m(*rMO>_ approved estimates 核准预算
o]RZd--c< approved estimates of expenditure 核准开支预算
b $J S| approved overseas insurer 核准海外保险人
@Z2np{X: approved overseas trust company 核准海外信托公司
Gx6%Z$2n approved pooled investment fund 核准汇集投资基金
zRou~Kxi approved provident fund scheme 认可公积金计划
gdA2u;q approved provision 核准拨款
-*z7`]5J approved redeemable share 核准可赎回股份
oeB'{bG approved regional stock 认可地区性证券
Fxc_s/^=t approved retirement scheme 认可退休金计划
O^j*"#f approved subordinated loan 核准附属贷款
&K{8-
t arbitrage 套戥；套汇；套利
');vc~C arbitrageur 套戥者；套汇者
rQyjNh arbitrary amount 临时款项
N9-7YQ`D arrangement 措施；安排；协定
m|F1_Ggz arrears 欠款
^6 z"@ +;* arrears of pay 欠付薪酬
=$fz</S=J arrears of revenue 逾期未收税款；逾期未收的帐项
&Jc atI articles of association 组织章程；组织细则；组织章程细则
-5 D<zP/ Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
f:O bI ascertainment of profit 确定利润
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"0/Y\ "Asia Clear" “亚洲结算系统”
{(!JYz~P Asia Commercial Bank Ltd. 亚洲商业银行有限公司
1 l"2 ~k Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
w.a9}GC Asian Development Fund [ADF] 亚洲发展基金
,(pp+hNq Asian dollar bond 亚洲美元债券
3 h d30o Asian dollar market 亚洲美元市场
6#!CBY^ { Asian dollar rate 亚洲美元利率
$`55 E( Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
_p* 8 ke Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
{
]_j)R asked price 沽盘；喊价；索价；卖方报价
L *tfY onq assessable income 应评税入息
w2'q9pB+ assessable loss 应评税亏损
>ItT269G assessable profit 应评税利润
)38%E;T{X assessable value 应评税值
(u} /( Ux assessed profit 估定利润
]i@73h YT assessed value 经评估价值
{MSE}|A\V assessment 评税；评定；估价；评税单
4P k% +l assessment number 评税编号；估价编号
2Y23!hw assessment of additional tax 补加税评税
,1#? 0q assessment of performance 业绩评估；实绩评价
HyVV,q^E Assessor 评税主任
ws+ '* 7 asset price bubbles 资产价格泡沫
^`'\eEa asset-backed securities 具资产保证的证券
k#Sr; " assets accretion 资产增值
& h I!mo assets and liabilities 资产与负债
I Bo assets betterment statement 资产递增表；资产改进表
<D ~hhGb assets lending 实物放款；有抵押贷款
T \uIXL?3 assets of the company passing on the death 死者去世时转移的公司资产
7I
X Wv- assets pledged as security for liabilities 用作负债抵押的资产
j2<+[h- assets portfolio 资产投资组合
Z K+F<} assets price 资产价格
jDpA>{O[ assets quality 资产质素
94BH{9b5 assets realization 资产变现
\&hq $ assets refinancing arrangement 资产再集资安排
z3K$gEve assets securitization 资产证券化
3N Ln} assets situated outside Hong Kong 在香港以外地方的资产
g"1V ] assets stripping 削减资产；拆卖资产
SL- 2 ^\R assets value 资产值
HS/.H,X assignee 承让人
.Y;f 9R assignment 转让；转让书；转让契
_ZK^J S assignment of interest 权益转让
N*}soMPV^. assignment of letters patent and trade mark 专利证书及商标转让
N68$b#9Ry assignment of property 物业转让；物业转让书
k`8O/J assignment right 转让权
t4_yp_ assignor 转让人
?J2A1iuq3 associate 有联系的人；有关连人士；相联者；合伙人；联系人
kt2_WW[ Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
=J Ice LL associate member 附属会员
z7bJV/f associated body corporate 相联法人团体
`}l%61n0 associated company 相联公司；联属公司
tr [}F7n9 associated corporation 相联法团
X$we\t Association of Chartered Certified Accountants [ACCA] [United Kingdom]
# dUKG8-HJ 公认会计师公会〔英国〕
{MUi K 5: Association of Futures Exchange Brokers 香港期货经纪协会
e"% TU Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
gHBv Q1g association of underwriters 承保人组织
1fS &KO{a assumption of control 接管
>] 'o N assurance 担保；保险；转易；转易书
{x_.QWe5 assurance of interest 权益的转易
0N$7(. at 19XX price 按一九ＸＸ年价格计算
UpG DLb f^ at a discount 按赔价计算；按贴水价格计算；打折扣
5MB` yRVv at a premium 按溢价计算；按升水价格计算
I]v2-rB&- at call 通知付款；按通知
P);s0 Y|@H at constant market price 按固定市价计算
?f"5yQ-B at constant price 按固定价格计算
TjTG+uQ at cost 按成本计算
sip4,>,E at current market price 按当时市价计算；按现时市价计算
]u |v7}I4 at current price 按当时价格计算；按现时价格计算
n9+33^ PT at factor cost 按要素成本计算；按生产要素成本计算
s Z[[ymu8 at money-of-the-day price 按付款当日价格计算
0vm> *M*p at or better 按指定或较佳价位〔买卖指令〕
hLLSmW ( at par 按面值计算；平价
:S0! at sight 见票即付
5;/n`Bd at the close 按收市盘
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&z?B ra at the opening 按开市盘
P[
:_"4U attestation 见证；见证条款
OB(o OPH at-the-money option 平价期权
51q|-d attorney 受权人；受托代表人
u]IbTJ' attornment 新拥有人承认书
pX SS hU# attributable profit 可归属利润
R VatGa0 attributable share value 可归属股份价值
3 }fOb Auckland Stock Exchange 奥克兰证券交易所
CL rX!JV> auction 拍卖
?7 aZU auctioneer 拍卖商
.C%
28f H audit 审计；核数
8Agg%*Qs} Audit Commission 审计署
smf"F\ W s Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
(?r,pAc: 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
SV>tw`2 audit review 帐目审查
=9jK\ T^ Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
O:wG/et audited account 审计帐目；经审计的帐目
& >-j4,M audited annual account 经审计的周年帐目
Q M0B6F audited balance sheet 经审计的资产负债表
t >\sP auditor 核数师；核数主任；审计师
2IJ K0w@ auditor's certificate 核数师证明书；审计师证明书
H{*D c_ auditor's report 核数师报告；审计师报告
:25LQf^nz Aussie bond 澳元债券
7 Bp7d/R- austerity budget 紧缩预算
H#SQ>vy AV Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
@(,1}3s Australia All Ordinaries Index 澳洲所有普通股票指数
!{lH* Australian Dollar [AUD] 澳元
XDemdM y$ Australian Options Market 澳大利亚期权市场
CQ!pt@|d Australian Securities Commission 澳洲证券事务监察委员会
3PNdc}h&# Australian Society of Certified Practising Accountants 澳洲执业会计师公会
YZg#H) w% Australian Stock Exchange 澳大利亚证券交易所
t WI- Austrian Schilling [ATS] 奥地利先令
AoS 7B:T;! authentication 认证；鉴证
~5N}P>4 * authority to purchase 委托购买证；委购书
P1-eDHYw authorization 认可；核准；授权；授权书
bC<W7q f]} authorization by direction 指示授权
Y $=jAN authorization by instruction 指令授权
? }M81 authorization by warrant 令状授权
j]BRf A authorization of unit trust 单位信托的认可
8>v_th authorized agent 指定代理人
@sXv5kZ: authorized capital 法定资本
Al-` }g+^ authorized clerk 出市员
[SPx authorized dealer 认可交易商
L^sjV/\oW authorized financial institution 认可财务机构
&jP1Q3 authorized fund 认可基金
cpQ5F;FI authorized fund house 获授权的基金公司；认可基金公司
h[mT4 e3c authorized institution 认可机构
bF"l0
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``-N2U5 authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
L'= \ |r authorized insurer 获授权保险人；获认可承保人
u:l-qD9=( authorized investment 特准投资项目
VzP az\e authorized person 获授权人
-'&/7e6>y authorized representative 获授权代表
G4)~p!TSQ authorized share capital 法定股本
;g|Vt}a&4 automated quotation system 自动报价系统
<Y]LY_( Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
tk"+ u_u w 自动交易系统〔香港期货交易所有限公司〕
nuce(R automatic adjustment mechanism 自动调整机制
X94a automatic adjustment system 自动调整系统
m JSfn"b}K Automatic Clearing House 自动票据交换所
c#n
2 ! automatic exchange rates accumulation system 自动化汇率累集系统
} s~c(sL?; Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
Y sM*d automatic teller machine [ATM] 自动柜员机
|b autopay 自动转帐
S I}s available assets 可用资产
E/zf9\ available fiscal reserve 现存财政储备
']M/'CcM available profit 可用利润
cM#rus?)+ Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
2e`}O average 平均；平均数；海损
WMB%?30 average basic salary 平均基本薪金
2*: q$ c average consumer expenditure 平均消费开支；一般消费开支
aGD< #] average cost 平均成本
C96/ average cost of land production 增辟土地平均成本
R_!.vGhkN average daily turnover 平均每日成交额
$YSX E
: average daily wage rate 平均每日工资率
jeC=s~ average expenditure pattern 平均开支模式
c[h~=0UtJ average growth rate 平均增长率
6mM9p)"$ average net fixed assets 固定资产平均净值
3Ua?^2l average of relatives 相对价格平均数
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`hL~{ average price 平均价格
6Tl6A>%s average propensity to consume 平均消费倾向；一般消费倾向
GKBoSSnV& average propensity to save 平均储蓄倾向；一般储蓄倾向
A8) 4nOXM average rate 平均率
XiW1X6 average revenue 平均收入；平均收益
<tr]bCu} average stock 平均库存；平均存货
;l$$!PJ average yearly rent 平均年租
GK@OdurA R avoidance of double taxation 避免双重课税
6r)P&J avoidance of tax 避税
