A:
'&Q_5\Tn A share Ａ股；甲类股份
_Jk-n Zgn abatement of tax 减税；减扣免税额
-?e~dLu ABN AMRO Bank N.V. 荷兰银行
ABNsi$]r0 above-the-line expenditure 线上项目支出；经常预算支出
-le:0NUwI above-the-line receipt 线上项目收入；经常预算收入
mz1Xk ]nE ABSA Asia Limited 南非联合亚洲有限公司
' :g8a=L absolute change 绝对数值变更
>ly= O absolute expenditure 实际开支
j:"+/5rV8 absolute guideline figure 绝对准则数字
}! 0,(<EsV absolute interest 绝对权益
nf,>l0 ,,' absolute order of discharge 绝对破产解除令
yZHQql%J
O absolute profit margin 绝对利润幅度
m(y?3} h absolute value 实值；绝对值
c[!e*n!y absolutely vested interest 绝对既得权益
4v3y3 absorbed cost 已吸收成本；已分摊成本
(Ew o absorption 吸收；分摊；合并
{5. ,gb @6 absorption rate 吸收率；摊配率；分摊率
*`ehI_v : ACB Finance Limited 亚洲商业财务有限公司
V J){@ acceptable form of reciprocity 合理的互惠条件
&|%z!x6 f acceptable rate 适当利率；适当汇率
h?.6e9Y4 acceptance agreement 承兑协议
m{mK; D
acceptance for honour 参加承兑
+
h`:qB acceptor 承兑人；接受人；受票人
yZxgUF&` acceptor for honour 参加承兑人
wz.Il-sm accident insurance 意外保险
]O<Yr' Accident Insurance Association of Hong Kong 香港意外保险公会
]SBv3 Q0D7 accident insurance scheme 意外保险计划
L45&O
*% accident year basis 意外年度基准
I-k M~q_ accommodation 通融；贷款
U'" ; accommodation bill 通融票据；空头票据
6TfL|W< accommodation party 汇票代发人
jt"p Js' account balance 帐户余额；帐户结余
e WqJ 2Tt account book 帐簿
bsM`C]h& account collected in advance 预收款项
Br]VCp account current book 往来帐簿
X_ H R$il account of after-acquired property 事后取得的财产报告
hz Vpv,|G account of defaulter 拖欠帐目
PHDKx+$ account payable 应付帐款
s[nOB0 account payee only [A/C payee only] 只可转帐；存入收款人帐户
1:My8 account receivable 应收帐款
b$PNZC8f account receivable report 应收帐款报表
Y4@~NC U/ account statement 结单；帐单；会计财务报表
F5:*;E;$ account title 帐户名称；会计科目
:J(a;/~ip accountant's report 会计师报告
U( W#H| Accountant's Report Rules 会计师报告规则
J2aA"BhdC" accounting and auditing procedure 会计与审计程序；会计与核数程序
n.$<D[@ Accounting Arrangements 《会计安排》
)K@ 20Q+0K accounting basis 会计基础
gD=s~DgN) accounting by Official Receiver 破产管理署署长呈交的帐目
bT[Q:#GL Accounting Circular 《会计通告》
@ )< uQ S accounting class 会计类别
%E1~I\ n:F accounting date 记帐日期；会计结算日期
?j8CkqX! accounting for money 款项核算
1Na CGD" Accounting Officer 会计主任
'9auQ(2 accounting period 会计报告期；会计期
t@}<&{zk accounting policy 会计政策；会计方针
~rpYZLH/:0 accounting practice 会计惯例
XZd !c Ff accounting principle 会计准则
F!pUfF,& accounting record 会计记录
{zb H.V[ accounting report 会计报告
i`2Q;Az_P6 Accounting Services Branch [Treasury] 会计事务部〔库务署〕
7X|&:V.s| Accounting Society of China 中国会计学会
kG?tgO?* accounting statement 会计报表
wH|\;M{0V1 accounting system 会计制度；会计系统
H.Jcp|k[; accounting transaction 会计事项；帐务交易
y>~=o9J_u accounting treatment 会计处理
]a _;*Xq8d accounting year 会计年度
}y=7r!{@ accretion 增值；添加
.a=M@; p accrual 应计项目；应累算数目
bRNE:))r_ accrual basis 应计制；权责发生制
><\mt accrual basis accounting 应计制会计；权责发生制会计
]P(Eo|)m accrue 应累算；应计
4 LBjqv,P accrued benefit 应累算利益
vm8QKPy accrued charges 应计费用
>GT0 x accrued cumulative preference share dividend 应累算的累积优先股股息
0R_ZP12 accrued expenses 应累算费用
OM KEn!Wq accrued interest payable 应付利息；应计未付利息
px 4Z accrued interest receivable 应收利息；应计未收利息
K/MI D H accrued right 累算权益
nn#A-x}~;b accruing profit 应累算的利润
5U1@wfKE3> accumulated fiscal reserve 累积财政储备
bXJ, L$q accumulated profit 累积利润；滚存溢利
C!qW:H accumulated reserve 累积储备
xBB:b\ accumulation of surplus income 累积收益盈余
WpTC,~- acquired assets 既得资产
%*|XN*i XC acquisition 收购；购置；取得
yc%AkhX* acquisition cost 购置成本
gP/]05$e acquisition expenses 购置费用
I FG`
acquisition of 100% interest 收购全部股权
*ZN"+ wf\ acquisition of control 取得控制权
E_
mgYW*5 acquisition of fixed assets 购置固定资产
CXUNdB acquisition of shell “买壳”
*ArzXhs[ acquisition price 收购价
jy&p_v1 act of God 天灾
Fi7 pq2 acting partner 执事合伙人
,{'~J @ active market 买卖活跃的市场；交投畅旺的市场；旺市
^4s#nf:} active partner 积极参与的合伙人
?[XH`c, active trading 交投活跃
v]VIUVd actual circulation 实际流通
=i:?4pIZ actual cost 实际成本
*:\QD 8 ^ actual expenditure 实际开支；实际支出
!29
Rl`9 actual income 实际入息；实际收入；实际收益
= @3Qsd actual market 现货市场
L?al2aopF actual price 现货价；实际价格
~0/=5 dC actual profit 实际利润
ld9 zO q actual quotation 实盘；实际价位；实际报价
.YS[Md{
actual year basis 按实际年度计算
Lg Bs<2 actuals 实货
dR$P-V\y`% actuarial investigation 精算调查
o"[qPZd> actuarial principle 精算原则
OY[N%wr! actuarial report 精算师报告
7F+f6(hB Actuarial Society of Hong Kong 香港精算学会
%eD& 2$q* actuarial valuation 精算师估值
4jG@ # actuary 精算师
dr9I+c7u ad referendum agreement 暂定协议；有待覆核的协定
nHZ 4):` ad valorem duty 从价税；按值征税
WU=Os8gR ad valorem duty system 从价税制
h!d#=.R ad valorem fee 从价费
i&_sbQ^ ad valorem tariff 从价关税
q/4PX additional allowance 额外免税额
^~(bm$4r additional amount for unexpired risk 未过期风险的额外款额
=FwFqjvl additional assessable profit 补加应评税利润
.Ta$@sP h} additional assessment 补加评税
zao ZCyJT% additional commitment 额外承担
[f O]oTh additional commitment vote 额外承担拨款
W >B:W 0A additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
=q6yb@ additional dependent parent allowance 供养父母额外免税额
|W#^L`!G additional provision 额外拨款
{?5 EOp~ additional stamp duty 附加印花税
BJW ;A>@Pj additional tax 补加税罚款；补加税款
T \0e8"iZ Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
ENqJ 9%sk7 adjudged bankrupt 被裁定破产
f3yZx!K_Br adjudicated bankrupt 裁定破产人
{{2ZWK 6| adjudication fee 裁定费；评定印花税额手续费；评估契据费
A`OU} 'v?L adjudication of bankruptcy 裁定破产；宣告破产
Dhef|E< adjudication of insolvency 裁定无力偿还债务
#}k^g:l1 adjusted actual 经调整的实数；调整后的实数
>aa-ix
& adjusted current assets 经调整的流动资产；调整后的流动资产
[$] JvF adjusted figure 经调整的数字；调整后的数额
C
#TS adjusted liabilities 经调整的负债；调整后的负债
N k^#Sa? adjusted loss 经调整的亏损；调整后的亏损
0D.YO<PU adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
(F_ #LeJ| adjusted profit 经调整的利润；调整后的利润
g 00XZ 0@ adjusted surplus 经调整的盈余额；调整后的盈余额
\f adjusted value 经调整的价值；调整后的价值
bZtjg adjustment 调整；修订；理算〔保险〕
A>d*<#x adjustment centre 调剂中心
)0UQy#r adjustment lag 调整过程的时间差距；调整时差
- Tz/ZOJ adjustment mechanism 调整机制
(U|W=@8` adjustment of loss 亏损调整
a<vCAFQ adjustment process 调整过程；调整程序
-.z~u /uL adjustment range 调整幅度
V$ : v~*Y9 administered exchange rate 受管制汇率
DoImWNLo Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
kyY tL_SD administration expenses 行政费用
RYvS,hf 6z administration fee 手续费；行政费
-ud!j administration in bankruptcy 破产管理
/B1NcRS administration order 遗产管理令
r--"JO%2 administrator 管理人；遗产管理人
*,Y+3yM administrator of the estate 遗产管理人
F'`L~!F admission of debt 债项承认书
d]a*)m& admission of proof 接纳债权证明
L0 uN|?} advance 放贷款项；垫付款项；预支款项；预付款项
BJ{mX>I( advance account 暂支帐目；预付款帐户
N %0F[sY6 advance compensation 预付补偿金
le8n!Dk( advance from shareholder 股东垫款
\W *ouH advance pending reimbursement 预支以待日后付还
( c[|k advanced economy 先进经济体系
,T1 t` advancement 预付；预付财产
eqjl$QWPJS advances warrant 垫款令
r! #a. advancing 贷出
9nd'"$ adverse balance 逆差
z?E:s.4F adverse exchange 逆汇
ux-Fvwoh advertisement addressed to shareholders 在报章刊登的致股东通告
v)X1R/z5xw advice for collection 托收通知书
~Jq<FVK advice of drawing 提款通知书；汇票通知书
wAy;ZNu advice of payment 付款通知
QF\NHV Advisory Committee [Securities and Futures Commission]
rGq~e|.O3 谘询委员会〔证券及期货事务监察委员会〕
ot ,<iE#za Advisory Committee on Diversification 经济多元化谘询委员会
nP_ s+k affidavit 誓章；遗产申报誓章
JO1c9NyKr affidavit of no receipt 述明无收款的誓章
U24?+/5D] affiliate 联号；联营公司；附属公司
xT =|Uc0 affiliated company 附属公司；联号；联营公司
%JiA , affirmation [estate duty] 非宗教式宣誓〔遗产税〕
Vl'|l)b4W affordability 负担能力
BBy/b c! African Development Bank [AfDB] 非洲开发银行
8HTV"60hTs after-acquired property 事后取得的财产
lm@<i4%$F after-hours dealing 市后交易
^#"!uCq]gM after-tax profit 税后盈利；税后利润；税后溢利
W~ DY-; agency agreement 代理协议
yNI} =Z agency expenses 代理机构的开支
rY($+O@a< agency fee 代理费
x ~Pv Agency Law 《代理法》
^WM)U ZEBC agent 代理人；承销人
h4.ZR={E agent of company 公司代理人
?M\ 3n5; agent's fee 代理人费；经纪费
}{ 9E~"_[ aggregate 总计；总数；总体数字
LI(Wu6*Y aggregate amount 总款额；总额
Yo:>m *31 aggregate assets and liabilities 总体资产与负债
-bKli<C aggregate at constant price 按固定价格计算的总体数字
59ro-nA9v aggregate demand 总需求
7?cZ9^z`w aggregate gross position 总持仓量
xt40hZ$ aggregate limit 总限额
Oja)J-QXb aggregate of salaries tax 合计薪俸税
2:2rwH }e aggregate performance 总体表现；总体业绩
WFLT[j!1 aggregate supply 总体供应
g!aM-B^C aggregate surplus 总盈余
}R.cqk\qa^ aggregate total 整体总额
:IS]|3wD aggregate value 总值；合计价值
)/f,.Z$ aggregated basis 合计基准
} 4ta#T Ea aggregated net chargeable income 合计应课税入息实额
| F: ? aggregation 合并计算；合计；总和
]36 R _Dp aggregation of incomes of husband and wife 夫妇入息合并计算
TQbhK^] aggregation of property 财产的总和
rX fQ_ agio 差价；贴水
ywCE2N<-V? 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》
%:((S]vAi Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
qb
"H&)aHw 《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》
R+, tn,<< Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
"K~+ T\^|k 《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》
iVnrv`k, Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
ZY keW 《香港政府和大韩民国政府关于相互促进和保护投资协定》
f@>27&'WV agreement for a settlement 授产协议
8[}MXMRdb agreement for assignment 转让协议
;xwa,1] agreement for sale 售卖协议；买卖协议
<W\~A$ agreement for sale and purchase 买卖协议
5/Swn9vwl agreement for the payment of interest 支付利息协议
zD2B hta y agreement for the repayment of money 还款协议
J;'?(xO3\ agreement of reinsurance 再保险协议
sx(y G9 Agricultural Bank of China 中国农业银行
%VSST?aUvX air passenger departure tax 飞机乘客离境税
!]5F2~"v Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
O/ l|\n airport tax 机场税
3P'.)=} alcohol duty 酒精税
jskAT A
/ alienation 让与；让渡；转让
cdzMao alimony 生活费；赡养费
mVU(u_ lh All Ordinaries Index [AOI] 所有普通股指数
Px'% 5TKN all risks 全险；综合险
"hp K8vQ All Sales Record for Stock Market 《股票市场成交报告》
A- .j v Allied Capital Resources Limited 新联财务有限公司
[4( TG<I all-items index [Consumer Price Index] 总指数〔消费物价指数〕
v@"xEf1n[ allocation letter 拨款信件
0B1*N_.L@ allocation of fund 分配款项；预留款项
$5cLhi"` allocation of profit 利润分配；溢利分配
}q27M allocation warrant 拨款令
0>E cm# allotment 分配；配股
/3rt]h" allotment notice 股份配售通知；配股通知
3}n=o d= allotment of shares 股份分配
Lj({
T'f( allowable 可获宽免；免税的
H6rW b6i allowable business loss 可扣除的营业亏损
-\AB!#fh allowable expenses 可扣税的支出
,Ea.t s> allowance 免税额；津贴；备抵；准备金
0qZ{:}`3 allowance for debts 债项的免税额
t'0r4&\ allowance for depreciation by wear and tear 耗损折旧免税额
U}7$:hO"dX allowance for funeral expenses 殡殓费的免税额
-twIF49 allowance for inflation 为通货膨胀而预留的款项；通胀准备金
GVn7#0x allowance for repairs and outgoings 修葺及支出方面的免税额
,GZ(>| allowance to debtor 给债务人的津贴
ZK3?"|vhC alteration of capital 资本更改
~"br fjd| alternate trustee 候补受托人
=4+UX*&i?. amalgamation 合并
Z4bN|\I ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
f{WJM>$: ambit of charges 征税范围；收费范围
\L6U}ZQ2V amended valuation 经修订的估值
uZ %b6+( American Commodities Exchange 美国商品交易所
6"eGd" American Express Bank Limited 美国运通银行
T(7
8{A> American Stock Exchange 美国证券交易所
o<@2zhuhrx amortization 摊销
kn`KU.J. amount due from banks 存放银行同业的款项
H>-,1/IY amount due from banks abroad 存放海外银行同业的款项
x\ ;`x$3t amount due from holding companies 控股公司欠款
d<(1^Rt o amount due from local banks 存放本港银行同业的款项
@wZ`;J % amount due to banks 银行同业的存款
9v<BO$
,a amount due to banks abroad 海外银行同业的存款
BeaX 0#\ amount due to holding companies 控股公司存款
C[? itk ! amount due to local banks 本港银行同业的存款
@+B
.<@V amount due to outport banks 外埠银行同业的存款
g|e^}voRM amount for note issue 发行纸币的款额
`=b*g24z[N amount of bond 担保契据的款额
ks
sXi6^ amount of consideration 代价款额
U -X amount of contribution 供款数额
Wky~ hm amount of indebtedness 负债款额
ANp4yy+ amount of principal of the loan 贷款本金额
W[ j = !o amount of rates chargeable 应征差饷数额
sVaWg?=qs' amount of share capital 股本额
<`*6;j.& amount of sums assured 承保款额
u =#LY$ amount of variation 变动幅度
fC]+C(*d amount of vote 拨款数额
24 1YJ amount payable 应付款额
&g.w~KWa amount receivable 应收款额
(al 7/EhY Amsterdam Stock Exchange 阿姆斯特丹证券交易所
fZxZ):7i analysis 分析
^ yH|k@y ancillary risk 附属风险
=EsKFt" annual account 周年帐目；周年帐目报表；年度决算；年结
u|BD%5+J annual accounting date 年结日期
w *#TS8
\ annual allowance 每年免税额；年积金；年度津贴；年津
Z]uN9c annual balance 年度余额
$//18+T annual disposable income 每年可动用收入
N, ;'oL + annual estimates 周年预算
tN";o\!} annual fee 年费
2,q^O3F annual general meeting 周年大会
qPH]DabpI annual growth rate 年增率；每年增长率
)0fQ(3oOg annual long-term supplement 长期个案每年补助金
peR =J7 annual pensionable emolument 可供计算退休金的年薪
.Eh~$wm annual report 年报
k;;?3)! Annual Report on the Consumer Price Index 《消费物价指数年报》
zUIh8cAoE annual return 周年报表；周年申报表；每年报税表格
UQ`%,D Annual Return Rules 《周年报表规则》
dGP*bMCT annual review of consumer prices 每年消费物价回顾
L.l%EcW=, annual roll-forward basis 逐年延展方式
+7N6]pK|" annual salary 年薪
E' JVf%) annual statement 年度报表；年度决算表
T!(I\wz;Bo 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
n?! .r
c annuitant 年金受益人
`k^
i#Nc> annuity 年金
;wJLH\/ annuity contract 年金合约
DtXXfp@; annuity on human life 人寿年金
Rj+}L ~" antecedent debt 先前的债项
G*\wu&7! ante-dated cheque 倒填日期支票
=h5&\4r= anticipated expenditure 预期开支
1K0 9iB anticipated net profit 预期纯利
8T$:^HW anticipated revenue 预期收入
gC<\1AIu anti-inflation measure 反通货膨胀措施
OtY.s\m y anti-inflationary stance 反通货膨胀立场
}1z=
C< apparent deficit 表面赤字
<)?H98S apparent financial solvency 表面偿债能力
pc:K5 -Os apparent partner 表面合伙人
Xb#x^?| application for personal assessment 个人入息课税申请书
:}UWy?F application of fund 资金应用
=qCVy: RL4 application to release as liquidator and to destruct the books of accounts and documents
(U/ 6~r'.L 申请免除清盘人职务及毁灭帐簿与文件
;9=9D{-4+ appointed actuary 委任精算师
)&se/x+ appointed auditor 委任核数师；委任审计师
c^A3|tCi appointed trustee 委任的受托人
iWGgt]RJ appointer 委任人
4kxy7 ] W apportioned pro rata 按比例分摊
:NA cad apportionment 分配；分摊
<kPU*P, Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
`^wF]R apportionment formula 分摊方程式
j05ahquI apportionment of estate duty 遗产税的分摊
im*QaO%a4 appraisal 估价；评估
L.l"'=M appreciable growth 可观增长
V <:kS appreciable impact 显着影响
HR.S.(t[_ appreciable increase 可观增长
jEit^5^5| appreciation 增值；升值
4-ZiKM appreciation against other currencies 相对其他货币升值
}I#;~|v~< appreciation of the exchange value of Hong Kong dollar 港元汇值上升
< LzN/I aJ appreciation tax 增值税
#wx0xQ~,J appropriation 拨款；拨用；拨付
l
\xIGs appropriation account 拨款帐目
1nBE8
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fG0rUi(8 appropriation-in-aid system 补助拨款办法
@l$cZi e approved assets 核准资产
W_O, Kao approved basket stock 认可一篮子证券
f^:9gRt approved budget 核准预算
.fU qsq approved charitable donation 认可慈善捐款
W-7yi `5 approved charitable institution 认可慈善机构
*ZKfyn$+~ approved currency 核准货币；认可货币
&p=|z2 J approved estimates 核准预算
F! c%& Z approved estimates of expenditure 核准开支预算
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A-{ approved overseas insurer 核准海外保险人
=WJ*$j ( approved overseas trust company 核准海外信托公司
az F"tke approved pooled investment fund 核准汇集投资基金
oopTo51,a approved provident fund scheme 认可公积金计划
$T1
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$-5i wZ approved redeemable share 核准可赎回股份
8^c |9ow approved regional stock 认可地区性证券
\1aj !) approved retirement scheme 认可退休金计划
VskyRxfdW3 approved subordinated loan 核准附属贷款
xg. d)n arbitrage 套戥；套汇；套利
1a/@eqF'' arbitrageur 套戥者；套汇者
|~8iNcIS arbitrary amount 临时款项
~Jp\' P7* arrangement 措施；安排；协定
rQj.W6w= arrears 欠款
lv&<kYWY arrears of pay 欠付薪酬
Il~ph9{JH arrears of revenue 逾期未收税款；逾期未收的帐项
m-*du( articles of association 组织章程；组织细则；组织章程细则
6LNm>O Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
QIBv}hgcy ascertainment of profit 确定利润
9.#\GI ; "Asia Clear" “亚洲结算系统”
5W 5\ *L Asia Commercial Bank Ltd. 亚洲商业银行有限公司
sBZKf8 @/ Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
:* A6Ba Asian Development Fund [ADF] 亚洲发展基金
Zo-s_6uC Asian dollar bond 亚洲美元债券
<3Co/ .VQd Asian dollar market 亚洲美元市场
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}ai."iB Asian dollar rate 亚洲美元利率
~WR6rc Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
afG b}8
Q9 Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
9t7_7{Q+; asked price 沽盘；喊价；索价；卖方报价
r\ ` R$ assessable income 应评税入息
-[0)n{AVvU assessable loss 应评税亏损
]*[S# Jk assessable profit 应评税利润
3$(1L N assessable value 应评税值
E-.M+[ assessed profit 估定利润
'S@h._q assessed value 经评估价值
QmbD%kW`3 assessment 评税；评定；估价；评税单
JS!rZi assessment number 评税编号；估价编号
oKA8)~Xqou assessment of additional tax 补加税评税
WH/r$.& assessment of performance 业绩评估；实绩评价
]/bf#&@g`k Assessor 评税主任
5c3 )p^ ]g asset price bubbles 资产价格泡沫
C1r]kF asset-backed securities 具资产保证的证券
bYgrKz@uK assets accretion 资产增值
E"pq ZP = assets and liabilities 资产与负债
#*}4 = assets betterment statement 资产递增表；资产改进表
l4L&hY^ assets lending 实物放款；有抵押贷款
w<-CKM3qe assets of the company passing on the death 死者去世时转移的公司资产
BU<A+Pe> assets pledged as security for liabilities 用作负债抵押的资产
i^Ep[3 assets portfolio 资产投资组合
v)okVyv assets price 资产价格
wEQ V"I assets quality 资产质素
Co[ rhs assets realization 资产变现
B07(15y] assets refinancing arrangement 资产再集资安排
gqyQ Zew assets securitization 资产证券化
%I&Hx<H j assets situated outside Hong Kong 在香港以外地方的资产
0) yvyQ5 assets stripping 削减资产；拆卖资产
nd'zO#"m? assets value 资产值
Vyu 0OiGcR assignee 承让人
h+t{z"Ic= assignment 转让；转让书；转让契
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[+Ol assignment of interest 权益转让
7evE;KL assignment of letters patent and trade mark 专利证书及商标转让
y5BNHweaRb assignment of property 物业转让；物业转让书
8iqx*8} assignment right 转让权
o_b j@X assignor 转让人
/DQoM@X associate 有联系的人；有关连人士；相联者；合伙人；联系人
9_ KUUA Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
1;]cYIq associate member 附属会员
6@ ToPbj4 associated body corporate 相联法人团体
1i$9x$4~E associated company 相联公司；联属公司
na( @`(j[ associated corporation 相联法团
bn~=d@' Association of Chartered Certified Accountants [ACCA] [United Kingdom]
6_^ u}me 公认会计师公会〔英国〕
m`I6gnLj Association of Futures Exchange Brokers 香港期货经纪协会
HGh`O\f8 Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
|XLx6E2F association of underwriters 承保人组织
~y$B #. l assumption of control 接管
%RdCSQ9~ assurance 担保；保险；转易；转易书
-9.S?N'T>; assurance of interest 权益的转易
tm#T8iF at 19XX price 按一九ＸＸ年价格计算
D(@#Gd\Z@ at a discount 按赔价计算；按贴水价格计算；打折扣
&r/a\t,8n at a premium 按溢价计算；按升水价格计算
a ^,6[ at call 通知付款；按通知
m9wV#Ldu at constant market price 按固定市价计算
mI@E>VCV[ at constant price 按固定价格计算
st+X~;PX* at cost 按成本计算
?VCb@&* at current market price 按当时市价计算；按现时市价计算
]Tx8ImD#)A at current price 按当时价格计算；按现时价格计算
VbKky1a@ at factor cost 按要素成本计算；按生产要素成本计算
mxGa\{D# y at money-of-the-day price 按付款当日价格计算
vd9l1"S at or better 按指定或较佳价位〔买卖指令〕
`~(KbH=] at par 按面值计算；平价
;rV0 at sight 见票即付
[^8*9?i4 at the close 按收市盘
`.#e4 FBW at the opening 按开市盘
6^if%62l& attestation 见证；见证条款
V[HH P_ at-the-money option 平价期权
{y`afu iB attorney 受权人；受托代表人
a 4 O attornment 新拥有人承认书
b_W0tiyv% attributable profit 可归属利润
vp[~%~1( attributable share value 可归属股份价值
UqsVqi
h( Auckland Stock Exchange 奥克兰证券交易所
z X2BJ auction 拍卖
O)Nj'Hcu auctioneer 拍卖商
6}K|eUak/ audit 审计；核数
V\r5 Audit Commission 审计署
t(\d;ybyx Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
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pv 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〕
#T99p+O audit review 帐目审查
I}kx;!*b Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
oz(<e audited account 审计帐目；经审计的帐目
D ( <_1 audited annual account 经审计的周年帐目
dSS_^E[{ audited balance sheet 经审计的资产负债表
`Ft.Rwj2:m auditor 核数师；核数主任；审计师
BYqDC<Fq auditor's certificate 核数师证明书；审计师证明书
qCc'w8A auditor's report 核数师报告；审计师报告
4IG'T m Aussie bond 澳元债券
/H: '(W_b; austerity budget 紧缩预算
,}=x8Xxr Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
@Vr?)_ 0 Australia All Ordinaries Index 澳洲所有普通股票指数
Hh(_sewo Australian Dollar [AUD] 澳元
/=FQ {tLr Australian Options Market 澳大利亚期权市场
z X"@QB3E Australian Securities Commission 澳洲证券事务监察委员会
DHaSBk Australian Society of Certified Practising Accountants 澳洲执业会计师公会
HZ>Xm6DnC5 Australian Stock Exchange 澳大利亚证券交易所
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V$s]U Austrian Schilling [ATS] 奥地利先令
R1! {,*Gy authentication 认证；鉴证
V=H8 7 ^b authority to purchase 委托购买证；委购书
sc@v\J;k authorization 认可；核准；授权；授权书
s~6?p%
2] authorization by direction 指示授权
Hd
U1gV> authorization by instruction 指令授权
DCACj-f authorization by warrant 令状授权
`2o/W]SSk authorization of unit trust 单位信托的认可
c}U&!R2p{ authorized agent 指定代理人
Y 'Yo c authorized capital 法定资本
C8m8ys authorized clerk 出市员
7;dV]N authorized dealer 认可交易商
j\P47q'v# authorized financial institution 认可财务机构
w3:Y]F.ot authorized fund 认可基金
_WVeb} authorized fund house 获授权的基金公司；认可基金公司
Ja4O*C< authorized institution 认可机构
THi*'D/ authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
smoz5~ authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
N>z_uPy{A authorized insurer 获授权保险人；获认可承保人
zRx-xWo authorized investment 特准投资项目
[@eNb^ R authorized person 获授权人
zb OEF authorized representative 获授权代表
qq]ZkT} authorized share capital 法定股本
JY(_}AAu automated quotation system 自动报价系统
$*N jvr7 Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
yxf|Njo0 自动交易系统〔香港期货交易所有限公司〕
^ *C8BzcH automatic adjustment mechanism 自动调整机制
exiCy 1[+ automatic adjustment system 自动调整系统
5%rD7/7N Automatic Clearing House 自动票据交换所
Eyxw.,rB/ automatic exchange rates accumulation system 自动化汇率累集系统
K =;z&E=<c Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
Sy6Y3 ~7 automatic teller machine [ATM] 自动柜员机
l`:M/z6" autopay 自动转帐
"]f0wLzh available assets 可用资产
l5b?
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. ,)NDG4Q available profit 可用利润
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uG(O Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
@{+c 6.*} average 平均；平均数；海损
s_N?Y)lS+( average basic salary 平均基本薪金
6 wYd)MDLL average consumer expenditure 平均消费开支；一般消费开支
lM3UjR|@ average cost 平均成本
n-be8p)- average cost of land production 增辟土地平均成本
*r6+Vz average daily turnover 平均每日成交额
puV(eG average daily wage rate 平均每日工资率
ytf. $P average expenditure pattern 平均开支模式
uLD%M av average growth rate 平均增长率
U]riBlg> average net fixed assets 固定资产平均净值
_8vq]|rC average of relatives 相对价格平均数
Du k v[/60 average price 平均价格
$z"3_4a average propensity to consume 平均消费倾向；一般消费倾向
vrXUS9i. average propensity to save 平均储蓄倾向；一般储蓄倾向
%G1kkcdH< average rate 平均率
B<S uNbR average revenue 平均收入；平均收益
)[|`-M ~u average stock 平均库存；平均存货
Smzy EMT average yearly rent 平均年租
Vahfz8~w/ avoidance of double taxation 避免双重课税
ypM0}pdvTp avoidance of tax 避税
