A:
[ PN2^ A share Ａ股；甲类股份
eV%{XR?y abatement of tax 减税；减扣免税额
)o:sDj`b] ABN AMRO Bank N.V. 荷兰银行
8N)Lck2PR above-the-line expenditure 线上项目支出；经常预算支出
Cgln @Rz above-the-line receipt 线上项目收入；经常预算收入
G(?1 Urxi ABSA Asia Limited 南非联合亚洲有限公司
&~;M16XM,e absolute change 绝对数值变更
+-b'+mF absolute expenditure 实际开支
Wt az@ + absolute guideline figure 绝对准则数字
#)n$Q^9& absolute interest 绝对权益
sCJ|U6Q- absolute order of discharge 绝对破产解除令
;1yF[<a absolute profit margin 绝对利润幅度
T-yEn&r4) absolute value 实值；绝对值
kI a16m absolutely vested interest 绝对既得权益
9:g A0 Z absorbed cost 已吸收成本；已分摊成本
_1RvK? ;.{ absorption 吸收；分摊；合并
E5A"sB
absorption rate 吸收率；摊配率；分摊率
3f$n8 >mq ACB Finance Limited 亚洲商业财务有限公司
D 5xQ acceptable form of reciprocity 合理的互惠条件
CH(Y.Kj- acceptable rate 适当利率；适当汇率
dSKvs" acceptance agreement 承兑协议
5s\;7> acceptance for honour 参加承兑
|X*y-d77W acceptor 承兑人；接受人；受票人
VMF?qT3Nd acceptor for honour 参加承兑人
]@21K O accident insurance 意外保险
W{J e)N Accident Insurance Association of Hong Kong 香港意外保险公会
phG *It} accident insurance scheme 意外保险计划
F3vywN1$, accident year basis 意外年度基准
0'f\>4B accommodation 通融；贷款
OmkJP accommodation bill 通融票据；空头票据
+5I 5 accommodation party 汇票代发人
G11KAq( account balance 帐户余额；帐户结余
U:99 w account book 帐簿
&x B ^ account collected in advance 预收款项
g?|Z/eVJ account current book 往来帐簿
R|}4H*N account of after-acquired property 事后取得的财产报告
SVZ@' X\[M account of defaulter 拖欠帐目
F#yn'j8 account payable 应付帐款
P c&dU1 account payee only [A/C payee only] 只可转帐；存入收款人帐户
,<!*@xy7v account receivable 应收帐款
`%~}p7Zu account receivable report 应收帐款报表
z9&j account statement 结单；帐单；会计财务报表
Ax\d{0/oL2 account title 帐户名称；会计科目
_\yR/W~ accountant's report 会计师报告
LmyaC2 Accountant's Report Rules 会计师报告规则
Uc_ }= " accounting and auditing procedure 会计与审计程序；会计与核数程序
g $2#TWW5 Accounting Arrangements 《会计安排》
[;aM8N
accounting basis 会计基础
/2d>nj accounting by Official Receiver 破产管理署署长呈交的帐目
1P"{TMd? Accounting Circular 《会计通告》
QKEtV accounting class 会计类别
T^MY w accounting date 记帐日期；会计结算日期
wbOYtN Y@ accounting for money 款项核算
!w UznyYwt Accounting Officer 会计主任
'/XP4B\(E accounting period 会计报告期；会计期
.|u`s,\ accounting policy 会计政策；会计方针
,[p pETz accounting practice 会计惯例
UAz^P6iQ`~ accounting principle 会计准则
u0<yGsEGD accounting record 会计记录
|AE{rvP{@ accounting report 会计报告
@D*PO-s9 Accounting Services Branch [Treasury] 会计事务部〔库务署〕
ud(0}[ Accounting Society of China 中国会计学会
pam9wfP accounting statement 会计报表
|15 !D accounting system 会计制度；会计系统
iku*\ ,6W accounting transaction 会计事项；帐务交易
Gjq7@F' accounting treatment 会计处理
LCS.C(n, accounting year 会计年度
SJX9oVJeZ accretion 增值；添加
`-CN\ accrual 应计项目；应累算数目
{HM[ )t0 accrual basis 应计制；权责发生制
Jlb{1B$7 accrual basis accounting 应计制会计；权责发生制会计
EKcP J\7 accrue 应累算；应计
b{-"GqMO accrued benefit 应累算利益
!oXFDC3k accrued charges 应计费用
k 4<28 accrued cumulative preference share dividend 应累算的累积优先股股息
Q|+ a accrued expenses 应累算费用
>&e=0@?+G accrued interest payable 应付利息；应计未付利息
Nz3+yxv1 accrued interest receivable 应收利息；应计未收利息
[ *It' J^ accrued right 累算权益
55ec23m accruing profit 应累算的利润
N;YFr accumulated fiscal reserve 累积财政储备
a+J > accumulated profit 累积利润；滚存溢利
6Q>:vQ+E accumulated reserve 累积储备
oV['%Z' accumulation of surplus income 累积收益盈余
tA4Ra,-c acquired assets 既得资产
n6,YA2yZO acquisition 收购；购置；取得
vy5Fw&?" acquisition cost 购置成本
!^y;| 9?O acquisition expenses 购置费用
-3?
<Ja acquisition of 100% interest 收购全部股权
(x/:j*`K acquisition of control 取得控制权
zd8A8]&- acquisition of fixed assets 购置固定资产
p{_*<"cfYn acquisition of shell “买壳”
| S).,B acquisition price 收购价
XZ8rM 4
] act of God 天灾
U!Zj%H1XQ0 acting partner 执事合伙人
lr;ubBbT active market 买卖活跃的市场；交投畅旺的市场；旺市
iex%$> " active partner 积极参与的合伙人
h*y+qk-!\g active trading 交投活跃
$Yu 'B_E6p actual circulation 实际流通
{*n<A{$[
m actual cost 实际成本
?mC'ZYQI actual expenditure 实际开支；实际支出
ed5oN^V.< actual income 实际入息；实际收入；实际收益
1E||ft-1i* actual market 现货市场
XRkUv>Yk actual price 现货价；实际价格
q,#s m'S actual profit 实际利润
G Wa6FX:/ actual quotation 实盘；实际价位；实际报价
" 1a!]45 + actual year basis 按实际年度计算
Hc<@T_h+2 actuals 实货
Q3=5q w^ actuarial investigation 精算调查
y2?9pVLa\y actuarial principle 精算原则
1k:yU ( actuarial report 精算师报告
6~ y' Actuarial Society of Hong Kong 香港精算学会
l,Y5VGiH# actuarial valuation 精算师估值
Wk3-J&QbS actuary 精算师
2brY\c
F ad referendum agreement 暂定协议；有待覆核的协定
r{d@74 ad valorem duty 从价税；按值征税
Ce OA_M ad valorem duty system 从价税制
Go:(R {P ad valorem fee 从价费
!nJ l.Y$ ad valorem tariff 从价关税
am3JzH additional allowance 额外免税额
CDtL .a\ additional amount for unexpired risk 未过期风险的额外款额
i"
u|119 additional assessable profit 补加应评税利润
i P r(X additional assessment 补加评税
Vf J{);
additional commitment 额外承担
A9SL|9Q additional commitment vote 额外承担拨款
n2-+.9cY additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
ami>Pp additional dependent parent allowance 供养父母额外免税额
OW=3t#"7Kp additional provision 额外拨款
g8'8"9:xC additional stamp duty 附加印花税
mh[,E 8'd additional tax 补加税罚款；补加税款
`{K-eHlrM9 Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
b@4UR< adjudged bankrupt 被裁定破产
!D{z. K O adjudicated bankrupt 裁定破产人
}m? Ut| adjudication fee 裁定费；评定印花税额手续费；评估契据费
=ZU!i0
K adjudication of bankruptcy 裁定破产；宣告破产
W\Sc ak> adjudication of insolvency 裁定无力偿还债务
`Nvhp]E adjusted actual 经调整的实数；调整后的实数
BcpbS%S adjusted current assets 经调整的流动资产；调整后的流动资产
GwDOxH' adjusted figure 经调整的数字；调整后的数额
W!.F nM5x adjusted liabilities 经调整的负债；调整后的负债
uMG y-c adjusted loss 经调整的亏损；调整后的亏损
?P|z,n{ 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
[];wP '* adjusted profit 经调整的利润；调整后的利润
E]&N'+T
adjusted surplus 经调整的盈余额；调整后的盈余额
9'~qA(=.? adjusted value 经调整的价值；调整后的价值
!WGQ34R { adjustment 调整；修订；理算〔保险〕
bxxLAWQ( adjustment centre 调剂中心
euT=]j adjustment lag 调整过程的时间差距；调整时差
Cb<7?),vK adjustment mechanism 调整机制
$4ZV(j] adjustment of loss 亏损调整
.Xf_U.h$*@ adjustment process 调整过程；调整程序
@,Dnl v|? adjustment range 调整幅度
tGl|/ administered exchange rate 受管制汇率
-*w2<DCn Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
q3/4l%"X administration expenses 行政费用
yr>J^Et%_ administration fee 手续费；行政费
p}!)4EI= administration in bankruptcy 破产管理
5 z3WRg administration order 遗产管理令
IRk)u` administrator 管理人；遗产管理人
j?$B@Zk administrator of the estate 遗产管理人
DH _~,tK9 admission of debt 债项承认书
mM/#(Ghl admission of proof 接纳债权证明
_'V o 3b advance 放贷款项；垫付款项；预支款项；预付款项
# Dgkl advance account 暂支帐目；预付款帐户
yRyRH%p) advance compensation 预付补偿金
7u^wO< advance from shareholder 股东垫款
bL0]Yuh advance pending reimbursement 预支以待日后付还
~MB)}!S: advanced economy 先进经济体系
/#: *hn advancement 预付；预付财产
?XyrG1(' advances warrant 垫款令
}lPWA/ advancing 贷出
#< &@-D8 adverse balance 逆差
xZ2 1i QeN adverse exchange 逆汇
$?:IRgAr advertisement addressed to shareholders 在报章刊登的致股东通告
.@mZG<vg advice for collection 托收通知书
s/~[/2[bnf advice of drawing 提款通知书；汇票通知书
?
B|i advice of payment 付款通知
og+Vrd Advisory Committee [Securities and Futures Commission]
Bw`? zd\* 谘询委员会〔证券及期货事务监察委员会〕
!(Y|Vm' Advisory Committee on Diversification 经济多元化谘询委员会
:u=y7 [I affidavit 誓章；遗产申报誓章
Z(4/;v <CT affidavit of no receipt 述明无收款的誓章
j&A9
&+w affiliate 联号；联营公司；附属公司
Fv/{)H<:y affiliated company 附属公司；联号；联营公司
(qc <'$o affirmation [estate duty] 非宗教式宣誓〔遗产税〕
oliVaavj affordability 负担能力
13 JG[ ,w African Development Bank [AfDB] 非洲开发银行
;2fzA<RkK after-acquired property 事后取得的财产
K]>4*)A: after-hours dealing 市后交易
u\xrC\Ka after-tax profit 税后盈利；税后利润；税后溢利
G5 )"%G. agency agreement 代理协议
u|ihUE!h agency expenses 代理机构的开支
32J/ agency fee 代理费
<daH0l0 Agency Law 《代理法》
?_ uan agent 代理人；承销人
@c8RlW/A agent of company 公司代理人
AoxORPp' agent's fee 代理人费；经纪费
4TU\SP8sM aggregate 总计；总数；总体数字
?_S); aggregate amount 总款额；总额
bfJ<~ss/ aggregate assets and liabilities 总体资产与负债
Q(1R=4?.Z aggregate at constant price 按固定价格计算的总体数字
[!KsAsmk aggregate demand 总需求
*}(B"FSO aggregate gross position 总持仓量
id`9,IJx aggregate limit 总限额
k-s|gC4 aggregate of salaries tax 合计薪俸税
O6-';H:I]L aggregate performance 总体表现；总体业绩
c(3idO*R) aggregate supply 总体供应
/!"sPtIh aggregate surplus 总盈余
M bTmdRf aggregate total 整体总额
] 4*E: aggregate value 总值；合计价值
i}<fg*6@E aggregated basis 合计基准
\!>q tFT aggregated net chargeable income 合计应课税入息实额
4 l+z aggregation 合并计算；合计；总和
yG# x*\9 aggregation of incomes of husband and wife 夫妇入息合并计算
vf?m6CMU ! aggregation of property 财产的总和
r:U<cL T[9 agio 差价；贴水
\Y:zg3q* 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》
#. }&6ZP Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
?LvxEQ- g 《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》
/W}"/W9 Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
6k37RpgH 《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》
BH$hd|KD< Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
rXGa av9 《香港政府和大韩民国政府关于相互促进和保护投资协定》
ldaT:
er9 agreement for a settlement 授产协议
cft@s Y agreement for assignment 转让协议
f.v JJa agreement for sale 售卖协议；买卖协议
~ /K'n agreement for sale and purchase 买卖协议
F A%BzU5^ agreement for the payment of interest 支付利息协议
uD4W@*PYr agreement for the repayment of money 还款协议
eM7 F8j agreement of reinsurance 再保险协议
>v/%R~BuX Agricultural Bank of China 中国农业银行
UD2 l!)rW air passenger departure tax 飞机乘客离境税
_ *t75e$- Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
H5gcP11r airport tax 机场税
xWWVU}fd1 alcohol duty 酒精税
T+5H2]yy) alienation 让与；让渡；转让
ronZa0 alimony 生活费；赡养费
E.x<J.[Y All Ordinaries Index [AOI] 所有普通股指数
`P;3,@
e all risks 全险；综合险
=$kSn\L, All Sales Record for Stock Market 《股票市场成交报告》
~>%% kQt Allied Capital Resources Limited 新联财务有限公司
cS#| _ all-items index [Consumer Price Index] 总指数〔消费物价指数〕
>(W t allocation letter 拨款信件
[/J(E\9 allocation of fund 分配款项；预留款项
6* tky; allocation of profit 利润分配；溢利分配
7u%OYt
D E allocation warrant 拨款令
\ tU[,3
allotment 分配；配股
_#<7s`i allotment notice 股份配售通知；配股通知
(gutDUO; allotment of shares 股份分配
(. $e@k= allowable 可获宽免；免税的
r,G gMk allowable business loss 可扣除的营业亏损
Hv
=7+ O$ allowable expenses 可扣税的支出
$cO-+Mr-~ allowance 免税额；津贴；备抵；准备金
Gx%f&H~Z^ allowance for debts 债项的免税额
ch/DBu allowance for depreciation by wear and tear 耗损折旧免税额
O3p<7`K<4 allowance for funeral expenses 殡殓费的免税额
-}>H3hr allowance for inflation 为通货膨胀而预留的款项；通胀准备金
> mP( [] allowance for repairs and outgoings 修葺及支出方面的免税额
AD'c#CT allowance to debtor 给债务人的津贴
hi ),PfAV alteration of capital 资本更改
]vCs9* |B alternate trustee 候补受托人
Gkdxw uRw amalgamation 合并
:-+j,G9 t ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
.7Itbp6=R ambit of charges 征税范围；收费范围
qi1#s, amended valuation 经修订的估值
X'7MW?
q@ American Commodities Exchange 美国商品交易所
Q6PMRG}/o American Express Bank Limited 美国运通银行
3+vMi[YO American Stock Exchange 美国证券交易所
h& Ezhv2 amortization 摊销
<ZoMKUuB amount due from banks 存放银行同业的款项
^%33&<mB} amount due from banks abroad 存放海外银行同业的款项
6.3qux9 amount due from holding companies 控股公司欠款
#4& <d.aw' amount due from local banks 存放本港银行同业的款项
zgSv -h+f amount due to banks 银行同业的存款
A ^7}:[s20 amount due to banks abroad 海外银行同业的存款
`{nzw $ amount due to holding companies 控股公司存款
XiyL563gh amount due to local banks 本港银行同业的存款
B,{Q[ amount due to outport banks 外埠银行同业的存款
>% E= l amount for note issue 发行纸币的款额
)dRB I)P amount of bond 担保契据的款额
KC-@2,c9V amount of consideration 代价款额
};~I#X amount of contribution 供款数额
YD; "_yH amount of indebtedness 负债款额
v<]$,V] amount of principal of the loan 贷款本金额
9 E amount of rates chargeable 应征差饷数额
|
Fk9ME amount of share capital 股本额
8ao>]5Rs3 amount of sums assured 承保款额
ztaSIMZ amount of variation 变动幅度
^ Mq8jw(2 amount of vote 拨款数额
- lI6!a^ amount payable 应付款额
$w! v amount receivable 应收款额
t&(\A,ch% Amsterdam Stock Exchange 阿姆斯特丹证券交易所
N6/; p]| analysis 分析
wg KM6? ancillary risk 附属风险
$"{I| UFC annual account 周年帐目；周年帐目报表；年度决算；年结
^cI RP annual accounting date 年结日期
@9h6D<? annual allowance 每年免税额；年积金；年度津贴；年津
[F^j(qTR annual balance 年度余额
lUM-~ annual disposable income 每年可动用收入
I oC}0C7 annual estimates 周年预算
_I #a `G annual fee 年费
yJHFo[wGMJ annual general meeting 周年大会
(!diPwcv annual growth rate 年增率；每年增长率
D~ f[ R g annual long-term supplement 长期个案每年补助金
-Rr Qv( annual pensionable emolument 可供计算退休金的年薪
M_#^zo
"x annual report 年报
S(5&%}QFQ Annual Report on the Consumer Price Index 《消费物价指数年报》
f:/"OCig annual return 周年报表；周年申报表；每年报税表格
@@+BPL l Annual Return Rules 《周年报表规则》
)9V8&, annual review of consumer prices 每年消费物价回顾
C,dRd EB> annual roll-forward basis 逐年延展方式
@t,Y< )U annual salary 年薪
?~rz'Pu~ annual statement 年度报表；年度决算表
Ccy0!re 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
pm'i4!mY<P annuitant 年金受益人
U$6(@&P! annuity 年金
>Te h ?P annuity contract 年金合约
[kPF J f annuity on human life 人寿年金
kBJx` tjtp antecedent debt 先前的债项
)E=~
_`XO ante-dated cheque 倒填日期支票
oJor
]QY K anticipated expenditure 预期开支
JA6#qlylL anticipated net profit 预期纯利
t ;)`+K#1: anticipated revenue 预期收入
,gn**E anti-inflation measure 反通货膨胀措施
1H7 bPl| anti-inflationary stance 反通货膨胀立场
690;\O ' apparent deficit 表面赤字
:3 By7BZgj apparent financial solvency 表面偿债能力
K}Rq<z W apparent partner 表面合伙人
iVf8M$!m application for personal assessment 个人入息课税申请书
9':MD0P/M application of fund 资金应用
#~;:i application to release as liquidator and to destruct the books of accounts and documents
;Qdw$NuW 申请免除清盘人职务及毁灭帐簿与文件
Te&5 IB- appointed actuary 委任精算师
~ #9(Q appointed auditor 委任核数师；委任审计师
!l#n.Fx&3 appointed trustee 委任的受托人
6^hCW`jG appointer 委任人
,Q>wcE6v apportioned pro rata 按比例分摊
]s^Pw>/` apportionment 分配；分摊
ZD`0(CkXb Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
CJ[^Fi?CH apportionment formula 分摊方程式
>`Zw0S apportionment of estate duty 遗产税的分摊
APL #-`XC appraisal 估价；评估
TWo.c _l appreciable growth 可观增长
@hIHvLpRB appreciable impact 显着影响
\kVi&X=q : appreciable increase 可观增长
R\n*O@E
v3 appreciation 增值；升值
> R2o7~ appreciation against other currencies 相对其他货币升值
=F90SyzTy appreciation of the exchange value of Hong Kong dollar 港元汇值上升
E|om C_h appreciation tax 增值税
S"Mm_<A$@ appropriation 拨款；拨用；拨付
y@u,Mv appropriation account 拨款帐目
e:zuP.R Appropriation Bill 拨款法案
Q%^!j _# appropriation-in-aid system 补助拨款办法
.V\: )\<| approved assets 核准资产
">"B approved basket stock 认可一篮子证券
qgZN&7Nn: approved budget 核准预算
~ZZJ/Cu approved charitable donation 认可慈善捐款
b0lZb' approved charitable institution 认可慈善机构
2W vf[2Xw approved currency 核准货币；认可货币
8YwSaBwO approved estimates 核准预算
X,i^OM_ approved estimates of expenditure 核准开支预算
2sNV09id approved overseas insurer 核准海外保险人
~<Sb:I zld approved overseas trust company 核准海外信托公司
tk,Vp3p approved pooled investment fund 核准汇集投资基金
\TTt!"aK approved provident fund scheme 认可公积金计划
x"n) y1y approved provision 核准拨款
&{H LYxh approved redeemable share 核准可赎回股份
<& p0:S7 approved regional stock 认可地区性证券
s2 iL5N|"Q approved retirement scheme 认可退休金计划
@}iY(-V approved subordinated loan 核准附属贷款
B>,&{ah/5J arbitrage 套戥；套汇；套利
Fd/.\s arbitrageur 套戥者；套汇者
EZg$mp1 arbitrary amount 临时款项
b0!ZA/YC- arrangement 措施；安排；协定
Jx4"~ 4 arrears 欠款
%t J@) arrears of pay 欠付薪酬
<B3$ODGJp arrears of revenue 逾期未收税款；逾期未收的帐项
?9m@ S#@ articles of association 组织章程；组织细则；组织章程细则
Vrx3%_NkQ Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
$WHm G!)* ascertainment of profit 确定利润
B0eKj=y; "Asia Clear" “亚洲结算系统”
qB4 4;!( Asia Commercial Bank Ltd. 亚洲商业银行有限公司
8:)itYE Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
eJ tfQ@? Asian Development Fund [ADF] 亚洲发展基金
!w=6>B^ Asian dollar bond 亚洲美元债券
y9)Rl)7-: Asian dollar market 亚洲美元市场
':LV"c4 t Asian dollar rate 亚洲美元利率
a C< Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
=P\Tk)(` Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
kMY1Xb asked price 沽盘；喊价；索价；卖方报价
[ _we nlkm assessable income 应评税入息
"`8~qZ7k assessable loss 应评税亏损
ju {\7X5 assessable profit 应评税利润
^TCgSi7k`L assessable value 应评税值
Y <EdFzle assessed profit 估定利润
(n3MbVi3LU assessed value 经评估价值
RYem(%jq assessment 评税；评定；估价；评税单
Z/w "zCd assessment number 评税编号；估价编号
x;p7n 2_ assessment of additional tax 补加税评税
Ed=]RR 4R assessment of performance 业绩评估；实绩评价
E{B=%ZNnm Assessor 评税主任
|$aTJ9 Iq: asset price bubbles 资产价格泡沫
> ,s.!vpK asset-backed securities 具资产保证的证券
;^Hg\a assets accretion 资产增值
5zR9N>!c assets and liabilities 资产与负债
f+iM_MI assets betterment statement 资产递增表；资产改进表
^t#W?rxp& assets lending 实物放款；有抵押贷款
!%s&GD8&l assets of the company passing on the death 死者去世时转移的公司资产
yCLDJ%8 assets pledged as security for liabilities 用作负债抵押的资产
|#_`aT" assets portfolio 资产投资组合
Eggdj+ assets price 资产价格
wEJ) h1=)^ assets quality 资产质素
s`Z'5J;S assets realization 资产变现
q=(.N>% assets refinancing arrangement 资产再集资安排
5<?s86GHh' assets securitization 资产证券化
|'" 17c& assets situated outside Hong Kong 在香港以外地方的资产
#Kd^t =k assets stripping 削减资产；拆卖资产
fKN&0N |^R assets value 资产值
:^oF0,-qZ assignee 承让人
KoL3CA"N assignment 转让；转让书；转让契
Q1?0 9 assignment of interest 权益转让
s GdlS&08( assignment of letters patent and trade mark 专利证书及商标转让
a p[{`u assignment of property 物业转让；物业转让书
^~Dmb2 h assignment right 转让权
leSR2os assignor 转让人
{D9m>B3"{ associate 有联系的人；有关连人士；相联者；合伙人；联系人
~KF>Jow?Y Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
BQT ibd associate member 附属会员
;Q&|- `NK associated body corporate 相联法人团体
Y4.t :Uzr associated company 相联公司；联属公司
zPKx: I3 associated corporation 相联法团
}g\1JSJ%H Association of Chartered Certified Accountants [ACCA] [United Kingdom]
drc]" 6 k 公认会计师公会〔英国〕
c
Oi:bC@ Association of Futures Exchange Brokers 香港期货经纪协会
?6=u[))M& Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
rbw5 .NU association of underwriters 承保人组织
=A< Fcl\Rz assumption of control 接管
1<ic
5kB assurance 担保；保险；转易；转易书
| JD"iP : assurance of interest 权益的转易
@ZUrr_| at 19XX price 按一九ＸＸ年价格计算
|q:p^;x at a discount 按赔价计算；按贴水价格计算；打折扣
4I97<zmrT at a premium 按溢价计算；按升水价格计算
$xl>YYEBMH at call 通知付款；按通知
+>u iI4g at constant market price 按固定市价计算
-lNq.pp3-$ at constant price 按固定价格计算
9< $n'g at cost 按成本计算
~7}a W# at current market price 按当时市价计算；按现时市价计算
eXdE ?j at current price 按当时价格计算；按现时价格计算
Z+G.v=2q< at factor cost 按要素成本计算；按生产要素成本计算
y$7vJl.uS/ at money-of-the-day price 按付款当日价格计算
8:)W!tr at or better 按指定或较佳价位〔买卖指令〕
, fa' at par 按面值计算；平价
2[8C?7_K0? at sight 见票即付
}KZt7) at the close 按收市盘
|)vC^=N{+ at the opening 按开市盘
2sryhS'(H attestation 见证；见证条款
iE;D_m.>`O at-the-money option 平价期权
!8 V attorney 受权人；受托代表人
yK3b^ attornment 新拥有人承认书
6|-V{ attributable profit 可归属利润
hhU:
nw attributable share value 可归属股份价值
s.p4+K J Auckland Stock Exchange 奥克兰证券交易所
'q_^28rK auction 拍卖
D%+cf auctioneer 拍卖商
i 6@c@n audit 审计；核数
x # Um` Audit Commission 审计署
Pzl2X@{ % Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
sD!)= t_ 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
e M$NVpS3 audit review 帐目审查
#!i& Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
v3ky;~ke audited account 审计帐目；经审计的帐目
OdrnPo { audited annual account 经审计的周年帐目
?{Rv/np=F audited balance sheet 经审计的资产负债表
N#Y|MfLc auditor 核数师；核数主任；审计师
` 3C dW auditor's certificate 核数师证明书；审计师证明书
[7btoo|P] auditor's report 核数师报告；审计师报告
OrJuE [R. Aussie bond 澳元债券
>Yf)]e- austerity budget 紧缩预算
nH=8I~jp Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
2`?58 & Australia All Ordinaries Index 澳洲所有普通股票指数
ip`oL _c Australian Dollar [AUD] 澳元
jrl'?`O Australian Options Market 澳大利亚期权市场
y| 7sh Australian Securities Commission 澳洲证券事务监察委员会
~.*G%TW &V Australian Society of Certified Practising Accountants 澳洲执业会计师公会
Ww[Xqmg Australian Stock Exchange 澳大利亚证券交易所
P,}cH;w6Ck Austrian Schilling [ATS] 奥地利先令
fUg<+|v* authentication 认证；鉴证
5>e#SW authority to purchase 委托购买证；委购书
DQ86(4e*g# authorization 认可；核准；授权；授权书
S1Nwm?z authorization by direction 指示授权
Ddr.kXIpo authorization by instruction 指令授权
2.> WR~ \ authorization by warrant 令状授权
Sz_{ #- authorization of unit trust 单位信托的认可
Z?);^m|T authorized agent 指定代理人
o;zU;pkB authorized capital 法定资本
PXRkK6 3 authorized clerk 出市员
1 [g -f , authorized dealer 认可交易商
@ gv^ authorized financial institution 认可财务机构
WE*L=_zDS authorized fund 认可基金
/qd5{%: authorized fund house 获授权的基金公司；认可基金公司
xRI7_8Jpyn authorized institution 认可机构
8? za&v authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
RZgkl EU authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
P"%QFt, authorized insurer 获授权保险人；获认可承保人
8nj^x?bn authorized investment 特准投资项目
sT*D]J
2 authorized person 获授权人
g" dq;H authorized representative 获授权代表
=Lc!L
!(,b authorized share capital 法定股本
OtVRhR3> automated quotation system 自动报价系统
]2 7 Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
)43\q Iu\ 自动交易系统〔香港期货交易所有限公司〕
Y_gMoo automatic adjustment mechanism 自动调整机制
@BfJb[A# automatic adjustment system 自动调整系统
l@irA tg4 Automatic Clearing House 自动票据交换所
l:i&l?>_ automatic exchange rates accumulation system 自动化汇率累集系统
RnaxRnXVR Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
J2BCaAwEP, automatic teller machine [ATM] 自动柜员机
XsXO S8 autopay 自动转帐
<?>1eU%
available assets 可用资产
v><c@a=[ available fiscal reserve 现存财政储备
:]rb} 1nLB available profit 可用利润
/TndB7l"3 Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
[XKudw% average 平均；平均数；海损
aob+_9o average basic salary 平均基本薪金
n ZbINhls average consumer expenditure 平均消费开支；一般消费开支
W0 n?S
" average cost 平均成本
"PD^]m average cost of land production 增辟土地平均成本
kF@Z4MB}yr average daily turnover 平均每日成交额
VL?sfG0 average daily wage rate 平均每日工资率
Mjon++>Z average expenditure pattern 平均开支模式
w wuM!Z+ average growth rate 平均增长率
k Xg&}n7 average net fixed assets 固定资产平均净值
Lhz*o6) average of relatives 相对价格平均数
sc0.!6^'V average price 平均价格
=.48^ $LWx average propensity to consume 平均消费倾向；一般消费倾向
\x7^ly$_ average propensity to save 平均储蓄倾向；一般储蓄倾向
h]>QGX[kC average rate 平均率
P2!+ZJ& average revenue 平均收入；平均收益
28!
ke average stock 平均库存；平均存货
"M !]t,?S average yearly rent 平均年租
f'oO/0lx avoidance of double taxation 避免双重课税
sOyL avoidance of tax 避税
