A:
2Xgx*'t\ A share Ａ股；甲类股份
]kS7n @8 abatement of tax 减税；减扣免税额
q^Inb)FeN ABN AMRO Bank N.V. 荷兰银行
,!>fmU`E4 above-the-line expenditure 线上项目支出；经常预算支出
6V;:+"BkJ above-the-line receipt 线上项目收入；经常预算收入
:6u~aT/ ABSA Asia Limited 南非联合亚洲有限公司
k F - T G3 absolute change 绝对数值变更
: `J>bHE absolute expenditure 实际开支
M=%!IT absolute guideline figure 绝对准则数字
=pp:j`B9( absolute interest 绝对权益
F^rl$#pCS absolute order of discharge 绝对破产解除令
AgsR-" uh absolute profit margin 绝对利润幅度
W)-hU~^OM absolute value 实值；绝对值
kfCKhx absolutely vested interest 绝对既得权益
EUZq$@uWL absorbed cost 已吸收成本；已分摊成本
bi, mM,N/ absorption 吸收；分摊；合并
l* Y[^' absorption rate 吸收率；摊配率；分摊率
| <Bpv{]P ACB Finance Limited 亚洲商业财务有限公司
-S$$/ sR acceptable form of reciprocity 合理的互惠条件
,}<RrUfD acceptable rate 适当利率；适当汇率
q6&67u0 acceptance agreement 承兑协议
-eL'KO5' acceptance for honour 参加承兑
/f&By
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k7T
alR acceptor for honour 参加承兑人
;*QN9T= 0 accident insurance 意外保险
k1i Lnza% Accident Insurance Association of Hong Kong 香港意外保险公会
/"MJkM.~E accident insurance scheme 意外保险计划
1S*P"8N}0h accident year basis 意外年度基准
~4 ^p}{ accommodation 通融；贷款
^zeL+(@ r/ accommodation bill 通融票据；空头票据
4Hd Si accommodation party 汇票代发人
stXda@y<p account balance 帐户余额；帐户结余
o<J5! account book 帐簿
[ &daG : account collected in advance 预收款项
STB-guia5 account current book 往来帐簿
sR! +d:LJ4 account of after-acquired property 事后取得的财产报告
Tc_do"uU account of defaulter 拖欠帐目
`, Zb2" account payable 应付帐款
\HG$V>2 account payee only [A/C payee only] 只可转帐；存入收款人帐户
x@Vt[}e account receivable 应收帐款
( UcFNeo account receivable report 应收帐款报表
^0Q'./A{& account statement 结单；帐单；会计财务报表
8uA<G/Q; account title 帐户名称；会计科目
4NUN Ov`[{ accountant's report 会计师报告
2 ` &<bt[g Accountant's Report Rules 会计师报告规则
dXO=ZU/N accounting and auditing procedure 会计与审计程序；会计与核数程序
KpGUq0d@ Accounting Arrangements 《会计安排》
ue9h accounting basis 会计基础
J)huy\>, accounting by Official Receiver 破产管理署署长呈交的帐目
^j iE9k) Accounting Circular 《会计通告》
8t\}c6/3" accounting class 会计类别
Ky6+~> accounting date 记帐日期；会计结算日期
I>Y{>S accounting for money 款项核算
I61%H9 ; Accounting Officer 会计主任
k_O-5{ accounting period 会计报告期；会计期
1p=&WM accounting policy 会计政策；会计方针
yjd (UWE accounting practice 会计惯例
Y Z\@)D; accounting principle 会计准则
1RA }a X accounting record 会计记录
<Wf0QO, accounting report 会计报告
)JX$/-
RD- Accounting Services Branch [Treasury] 会计事务部〔库务署〕
H9E(\)@ Accounting Society of China 中国会计学会
R8uj3!3^ accounting statement 会计报表
~#t*pOC5BR accounting system 会计制度；会计系统
kF2Qv.5! accounting transaction 会计事项；帐务交易
j"6:A accounting treatment 会计处理
Gc^t%Ue-H) accounting year 会计年度
G1p'p&x. accretion 增值；添加
]b )!YP o accrual 应计项目；应累算数目
D O%Pwfkd accrual basis 应计制；权责发生制
tj0Qr-/ accrual basis accounting 应计制会计；权责发生制会计
Y"oDFo, accrue 应累算；应计
4y>(RrVG accrued benefit 应累算利益
6=3(oUl accrued charges 应计费用
a7 =YG6[ accrued cumulative preference share dividend 应累算的累积优先股股息
6Ty 3e|do accrued expenses 应累算费用
QES^^PQe: accrued interest payable 应付利息；应计未付利息
%-r?= L accrued interest receivable 应收利息；应计未收利息
XLocg accrued right 累算权益
\-d '9b ? accruing profit 应累算的利润
1b+h>.gWar accumulated fiscal reserve 累积财政储备
m2ox8(sd accumulated profit 累积利润；滚存溢利
UEN56@eCNf accumulated reserve 累积储备
RxMoD.kx accumulation of surplus income 累积收益盈余
`x*/UCy\ acquired assets 既得资产
KcnjF^k acquisition 收购；购置；取得
yF;?Hg acquisition cost 购置成本
o"4E+1qwM acquisition expenses 购置费用
GVZ TDrC acquisition of 100% interest 收购全部股权
"?[7#d]) acquisition of control 取得控制权
-U: 2H7 acquisition of fixed assets 购置固定资产
#@q1Ko!NZ acquisition of shell “买壳”
1~L\s}|2d acquisition price 收购价
TR?Bvy2s:g act of God 天灾
F R(QFt!g acting partner 执事合伙人
w_ !%'9m> active market 买卖活跃的市场；交投畅旺的市场；旺市
/] g>#J%b active partner 积极参与的合伙人
90(UgK&Y active trading 交投活跃
4`6 < { actual circulation 实际流通
:i}@Br+R7L actual cost 实际成本
D=JlA~tS> actual expenditure 实际开支；实际支出
s" N\82z) actual income 实际入息；实际收入；实际收益
Ta^.$O=F actual market 现货市场
py.!%vIOQ actual price 现货价；实际价格
MU*It"@}2 actual profit 实际利润
cPSti actual quotation 实盘；实际价位；实际报价
:-U53}Iy actual year basis 按实际年度计算
tStJ2-5*t actuals 实货
]6q*)q:` actuarial investigation 精算调查
Qqh^E _O actuarial principle 精算原则
k1 m'Ka- actuarial report 精算师报告
^} tuP Actuarial Society of Hong Kong 香港精算学会
|lY`9-M`I actuarial valuation 精算师估值
Z) t{JHm: actuary 精算师
"H @ Fe ad referendum agreement 暂定协议；有待覆核的协定
Eny!R@u7q ad valorem duty 从价税；按值征税
-FaaFw:Z;A ad valorem duty system 从价税制
cX Ma \#P ad valorem fee 从价费
<oQ6 Z X ad valorem tariff 从价关税
!x6IV25 additional allowance 额外免税额
Wy!uRzbBv additional amount for unexpired risk 未过期风险的额外款额
lZB v\ JE additional assessable profit 补加应评税利润
Gg}t-_M additional assessment 补加评税
c{ 7<H additional commitment 额外承担
1j+eD:d' additional commitment vote 额外承担拨款
\:h0w;34 O additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
?o8a_9+ additional dependent parent allowance 供养父母额外免税额
3+j^E6@ additional provision 额外拨款
>ks3W Mm additional stamp duty 附加印花税
*s~i 2} additional tax 补加税罚款；补加税款
kM,@[V Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
`{Hb2
}L5 adjudged bankrupt 被裁定破产
C !hXEtK adjudicated bankrupt 裁定破产人
g(1"GKg3K adjudication fee 裁定费；评定印花税额手续费；评估契据费
<34 7 C{q adjudication of bankruptcy 裁定破产；宣告破产
aI 7Xq3 adjudication of insolvency 裁定无力偿还债务
fH; |Rm adjusted actual 经调整的实数；调整后的实数
t={po QC~ adjusted current assets 经调整的流动资产；调整后的流动资产
+<z7ds{Z adjusted figure 经调整的数字；调整后的数额
~PCTLP~zI adjusted liabilities 经调整的负债；调整后的负债
2nJYS2mT7 adjusted loss 经调整的亏损；调整后的亏损
qR_SQ
VN 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
&hO$4q tN adjusted profit 经调整的利润；调整后的利润
0:jsV|5B8 adjusted surplus 经调整的盈余额；调整后的盈余额
KoFv0~ 8Q adjusted value 经调整的价值；调整后的价值
? 1GJa]G adjustment 调整；修订；理算〔保险〕
TX&[;jsj adjustment centre 调剂中心
": nI_~q adjustment lag 调整过程的时间差距；调整时差
=?^-P{:\? adjustment mechanism 调整机制
6R L~iD;X adjustment of loss 亏损调整
b #e]1Q adjustment process 调整过程；调整程序
@PKAz&0 adjustment range 调整幅度
\6U 2-m' administered exchange rate 受管制汇率
v [dAywW Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
_@7(g(pY 3 administration expenses 行政费用
{ qjUI administration fee 手续费；行政费
>=bt administration in bankruptcy 破产管理
X,&`WPA:S administration order 遗产管理令
0,bt^a administrator 管理人；遗产管理人
\G]K,TG administrator of the estate 遗产管理人
bKTqX[ = admission of debt 债项承认书
]Kof sU_{ admission of proof 接纳债权证明
p1C_`f N, advance 放贷款项；垫付款项；预支款项；预付款项
EkDws `@ advance account 暂支帐目；预付款帐户
GpScc'a7 advance compensation 预付补偿金
wE)]
ah: advance from shareholder 股东垫款
U-ER hm>uk advance pending reimbursement 预支以待日后付还
pz.Y=V\t advanced economy 先进经济体系
6V+V
zDo advancement 预付；预付财产
=P 1RdyP advances warrant 垫款令
?U=mcdqd advancing 贷出
}F~f&<GX6 adverse balance 逆差
i[mC3ghM6, adverse exchange 逆汇
\A` gK\/h advertisement addressed to shareholders 在报章刊登的致股东通告
:{x!g6bK@ advice for collection 托收通知书
kBQ5] Q" advice of drawing 提款通知书；汇票通知书
'
l|41wxk advice of payment 付款通知
dvC0 <*V Advisory Committee [Securities and Futures Commission]
=CWc` 谘询委员会〔证券及期货事务监察委员会〕
|{zHM2 3gD Advisory Committee on Diversification 经济多元化谘询委员会
5aa}FdUq affidavit 誓章；遗产申报誓章
K3j_C` Se affidavit of no receipt 述明无收款的誓章
@T9m}+fR affiliate 联号；联营公司；附属公司
A{G5Plrh affiliated company 附属公司；联号；联营公司
&~z+ R="= affirmation [estate duty] 非宗教式宣誓〔遗产税〕
tX+0 GLz affordability 负担能力
cAYa=}~< African Development Bank [AfDB] 非洲开发银行
;O Q#@|D after-acquired property 事后取得的财产
B >ms`|q=l after-hours dealing 市后交易
xV "6d{+ after-tax profit 税后盈利；税后利润；税后溢利
?f(pQy@V agency agreement 代理协议
~JIywzcf8 agency expenses 代理机构的开支
bX a %EMF agency fee 代理费
tq2-.]Y@U Agency Law 《代理法》
`\Uc4lRS agent 代理人；承销人
Iq^~ agent of company 公司代理人
>fW+AEt\JB agent's fee 代理人费；经纪费
JHnk%h0 aggregate 总计；总数；总体数字
#(m `2Z`H aggregate amount 总款额；总额
[lmHXf@1C aggregate assets and liabilities 总体资产与负债
PWADbu{+ aggregate at constant price 按固定价格计算的总体数字
^v YVl{$bT aggregate demand 总需求
3WQ RN_ aggregate gross position 总持仓量
v(i1Z}*b aggregate limit 总限额
Mt MvpHk aggregate of salaries tax 合计薪俸税
xC=
y^-
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F<6KaZ| aggregate supply 总体供应
#|)JD@;Q aggregate surplus 总盈余
t-3v1cv" aggregate total 整体总额
3?a0
+] aggregate value 总值；合计价值
@m*&c* r aggregated basis 合计基准
0sq=5 B nO aggregated net chargeable income 合计应课税入息实额
|! ?2OTY aggregation 合并计算；合计；总和
rD:gN%B= aggregation of incomes of husband and wife 夫妇入息合并计算
} S'I
DHla aggregation of property 财产的总和
Km|9Too agio 差价；贴水
Zm"!E6`69 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》
_ C7abw- Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
n's2/9x 《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》
(O M?aW Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
.6lY*LI 《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》
Y &ct+w]% Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
MAm1w'ol" 《香港政府和大韩民国政府关于相互促进和保护投资协定》
hNu>s agreement for a settlement 授产协议
dSA
[3V agreement for assignment 转让协议
WZ-4^WM=! agreement for sale 售卖协议；买卖协议
DD qC}l_ agreement for sale and purchase 买卖协议
WLg6-@kxXs agreement for the payment of interest 支付利息协议
-o=P8 5 V agreement for the repayment of money 还款协议
eXskwV+7 agreement of reinsurance 再保险协议
clPZ d Agricultural Bank of China 中国农业银行
@m !9"QhC air passenger departure tax 飞机乘客离境税
@&nx;K6h Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
^.pE`l%1} airport tax 机场税
m 'G?0^Ft alcohol duty 酒精税
N7RG5 ? alienation 让与；让渡；转让
rahHJp.Ws alimony 生活费；赡养费
.{'Uvn All Ordinaries Index [AOI] 所有普通股指数
n?<#
{$ all risks 全险；综合险
sRo<4U0M;l All Sales Record for Stock Market 《股票市场成交报告》
/xX,
Allied Capital Resources Limited 新联财务有限公司
a}[=_vb}K all-items index [Consumer Price Index] 总指数〔消费物价指数〕
:IP;Frc MP allocation letter 拨款信件
W TXD4} allocation of fund 分配款项；预留款项
ZNL;8sI?> allocation of profit 利润分配；溢利分配
`? 9] ' allocation warrant 拨款令
Z9 ;nC zHm allotment 分配；配股
%x cM_|AyR allotment notice 股份配售通知；配股通知
zm;*:]S allotment of shares 股份分配
=F^->e0N allowable 可获宽免；免税的
}iiG$?|. allowable business loss 可扣除的营业亏损
ne !j%9Ar allowable expenses 可扣税的支出
z[0LU]b< allowance 免税额；津贴；备抵；准备金
q/ d5P allowance for debts 债项的免税额
_{2Fx[m% allowance for depreciation by wear and tear 耗损折旧免税额
D@sx`H( allowance for funeral expenses 殡殓费的免税额
wB1-|= K1 allowance for inflation 为通货膨胀而预留的款项；通胀准备金
bJG!)3cx allowance for repairs and outgoings 修葺及支出方面的免税额
b] tA2~e allowance to debtor 给债务人的津贴
]ut-wqb{p alteration of capital 资本更改
i 5 >J alternate trustee 候补受托人
u~naVX\3b amalgamation 合并
84hi, S5P ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
.yFg$|y G ambit of charges 征税范围；收费范围
M2zos(8g amended valuation 经修订的估值
"c ! oOaA American Commodities Exchange 美国商品交易所
"df13 U" American Express Bank Limited 美国运通银行
( > +k 3 American Stock Exchange 美国证券交易所
\gJapx ( amortization 摊销
Hb@G*L$ amount due from banks 存放银行同业的款项
7(+Os E amount due from banks abroad 存放海外银行同业的款项
e GqvnNv amount due from holding companies 控股公司欠款
pjmGzK amount due from local banks 存放本港银行同业的款项
}LHT#{+ x amount due to banks 银行同业的存款
\Z6gXO_ amount due to banks abroad 海外银行同业的存款
@gu77^=' amount due to holding companies 控股公司存款
"Dmw - amount due to local banks 本港银行同业的存款
f!uA$uL c amount due to outport banks 外埠银行同业的存款
VFO&)E/- amount for note issue 发行纸币的款额
" t%1@b*u amount of bond 担保契据的款额
yuy+}]uB@ amount of consideration 代价款额
\KnD"0KW amount of contribution 供款数额
]`/R("l[ amount of indebtedness 负债款额
'WM~
bm+N amount of principal of the loan 贷款本金额
Z@c 0(ol amount of rates chargeable 应征差饷数额
"M5ro$qZ} amount of share capital 股本额
U~){$kpI# amount of sums assured 承保款额
c=jI.=mi3 amount of variation 变动幅度
6b+ Wl Ib amount of vote 拨款数额
Vgru, ' amount payable 应付款额
_/z)&0DO amount receivable 应收款额
m|e*Jc Amsterdam Stock Exchange 阿姆斯特丹证券交易所
G\,A> mT/P analysis 分析
bH WvKv+ ancillary risk 附属风险
#BT6bH08X annual account 周年帐目；周年帐目报表；年度决算；年结
Fy(nu-W annual accounting date 年结日期
die2<'\4% annual allowance 每年免税额；年积金；年度津贴；年津
K+`-[v5\ annual balance 年度余额
!rsqr32] annual disposable income 每年可动用收入
3 q.[ -.q annual estimates 周年预算
.olP m3MC annual fee 年费
<p L;- annual general meeting 周年大会
J.1ln
= Y annual growth rate 年增率；每年增长率
S\{^LVXTMd annual long-term supplement 长期个案每年补助金
[WO%rO^p annual pensionable emolument 可供计算退休金的年薪
MRVz:g\mi annual report 年报
e2Kpx8kWj Annual Report on the Consumer Price Index 《消费物价指数年报》
(&Tb,H)= annual return 周年报表；周年申报表；每年报税表格
N`|Ab(. Annual Return Rules 《周年报表规则》
13_+$DhU-L annual review of consumer prices 每年消费物价回顾
x4HMT/@AG2 annual roll-forward basis 逐年延展方式
.' N O~ annual salary 年薪
G
&rYz annual statement 年度报表；年度决算表
4f*Ua`E_ 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
,T21 z}r annuitant 年金受益人
thm3JfQt annuity 年金
1A/c /iC annuity contract 年金合约
ncw?; annuity on human life 人寿年金
I$6
f.W antecedent debt 先前的债项
(zTI)EV ante-dated cheque 倒填日期支票
=
"hY{RUa anticipated expenditure 预期开支
s>M~g,xTU anticipated net profit 预期纯利
O.up%' %, anticipated revenue 预期收入
HBga'xJ anti-inflation measure 反通货膨胀措施
,0<F3h anti-inflationary stance 反通货膨胀立场
X?}GPA4 W apparent deficit 表面赤字
$v bAcWj apparent financial solvency 表面偿债能力
g%q?2Nv apparent partner 表面合伙人
Qdx`c^4m application for personal assessment 个人入息课税申请书
X 5oW[ application of fund 资金应用
3EW f|6RI application to release as liquidator and to destruct the books of accounts and documents
UN
.[,%<s 申请免除清盘人职务及毁灭帐簿与文件
TLL[F;uZ appointed actuary 委任精算师
6t mNfI34 appointed auditor 委任核数师；委任审计师
E ztz ~oFo appointed trustee 委任的受托人
E_gDwWot appointer 委任人
LN3dp?;_{ apportioned pro rata 按比例分摊
"JUQ)> !? apportionment 分配；分摊
]x(2}h^ S Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
z:Zn.e*$b apportionment formula 分摊方程式
s*~jvL apportionment of estate duty 遗产税的分摊
:Z]+Z_9p appraisal 估价；评估
)zLS,/p k^ appreciable growth 可观增长
f w>Gx9 appreciable impact 显着影响
+ x ;ML appreciable increase 可观增长
5N3!!FFE appreciation 增值；升值
i>if93mpj appreciation against other currencies 相对其他货币升值
I.\f0I'. appreciation of the exchange value of Hong Kong dollar 港元汇值上升
8,H5G` appreciation tax 增值税
t ]I(98pY appropriation 拨款；拨用；拨付
6_ &6'Vq appropriation account 拨款帐目
^q N1~v=hS Appropriation Bill 拨款法案
[]N$;~R7 appropriation-in-aid system 补助拨款办法
[sY1|eX approved assets 核准资产
4ysd na\+ approved basket stock 认可一篮子证券
I#hg(7|", approved budget 核准预算
Nec(^|[ approved charitable donation 认可慈善捐款
:_YG/0%I approved charitable institution 认可慈善机构
)6R#k8'ERr approved currency 核准货币；认可货币
!9<RWNKV)Y approved estimates 核准预算
]{6yS9_tuI approved estimates of expenditure 核准开支预算
Q}f}Jf3P approved overseas insurer 核准海外保险人
N5an9r&z(1 approved overseas trust company 核准海外信托公司
( 7jB_ p% approved pooled investment fund 核准汇集投资基金
n\ ',F approved provident fund scheme 认可公积金计划
J)yy}[Fx approved provision 核准拨款
lbuW*) approved redeemable share 核准可赎回股份
=UKR<@QrK approved regional stock 认可地区性证券
):\{n8~ approved retirement scheme 认可退休金计划
W0T
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<pl 2
dxy arbitrage 套戥；套汇；套利
%d#)({N arbitrageur 套戥者；套汇者
$J0~2TV< arbitrary amount 临时款项
0|> arrangement 措施；安排；协定
|e[ 0Qo@ arrears 欠款
1
GHgwT arrears of pay 欠付薪酬
0S5C7df arrears of revenue 逾期未收税款；逾期未收的帐项
_} 9R} articles of association 组织章程；组织细则；组织章程细则
[Q qNsco) Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
Q]g 4gj ascertainment of profit 确定利润
GxDF7
z%& "Asia Clear" “亚洲结算系统”
?nSp?m; Asia Commercial Bank Ltd. 亚洲商业银行有限公司
6p6Tse] Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
Yg,WdVI&@ Asian Development Fund [ADF] 亚洲发展基金
56
kgL;$h Asian dollar bond 亚洲美元债券
FR6I+@ oX~ Asian dollar market 亚洲美元市场
bq&S?! =s Asian dollar rate 亚洲美元利率
N[bf.5T Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
?*mbce[ Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
+G[HZ,FL asked price 沽盘；喊价；索价；卖方报价
|mE +f]7$ assessable income 应评税入息
H|:)K^o assessable loss 应评税亏损
)?IA`7X assessable profit 应评税利润
Z
*<x assessable value 应评税值
aC
}1]7 assessed profit 估定利润
m#K%dR
assessed value 经评估价值
eF;1l<< assessment 评税；评定；估价；评税单
b`|MK4M( assessment number 评税编号；估价编号
`FB ?cPR assessment of additional tax 补加税评税
C<@1H>S4_ assessment of performance 业绩评估；实绩评价
Qp.!U~ Assessor 评税主任
sPTUGx' asset price bubbles 资产价格泡沫
a<"& RnG( asset-backed securities 具资产保证的证券
?_j6})2zY assets accretion 资产增值
p}zk&` assets and liabilities 资产与负债
sCCr%r]zL assets betterment statement 资产递增表；资产改进表
vrnj}f[h assets lending 实物放款；有抵押贷款
7>@/*S{X assets of the company passing on the death 死者去世时转移的公司资产
r~fl=2>yQ assets pledged as security for liabilities 用作负债抵押的资产
sr@Xum T assets portfolio 资产投资组合
z==} ~|5 assets price 资产价格
yxUV M`. ~ assets quality 资产质素
! =:MG#p assets realization 资产变现
<H@!Xw; assets refinancing arrangement 资产再集资安排
E1ob+h:`d assets securitization 资产证券化
_ N f[HP assets situated outside Hong Kong 在香港以外地方的资产
;xtb2c8HT assets stripping 削减资产；拆卖资产
L?C~
qS2g assets value 资产值
@=#s~ 3 assignee 承让人
Z*aU2Kr`; assignment 转让；转让书；转让契
H g_
XD, assignment of interest 权益转让
,zw=&)W1 assignment of letters patent and trade mark 专利证书及商标转让
_v=WjN assignment of property 物业转让；物业转让书
|b~g^4 assignment right 转让权
a&aIk D assignor 转让人
y* Q-4_%, associate 有联系的人；有关连人士；相联者；合伙人；联系人
m1o65FsY08 Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
?!j/wV_H associate member 附属会员
rZQH B[^3 associated body corporate 相联法人团体
lbU+a$ associated company 相联公司；联属公司
2LH;d`H[0 associated corporation 相联法团
e.ym7L]$O Association of Chartered Certified Accountants [ACCA] [United Kingdom]
Wy>\KrA1 公认会计师公会〔英国〕
E/P53CD Association of Futures Exchange Brokers 香港期货经纪协会
zp-~'kIJ Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
U105u.#7 association of underwriters 承保人组织
u,SZ-2K!7~ assumption of control 接管
dB)hW'J? assurance 担保；保险；转易；转易书
;~$ $WU assurance of interest 权益的转易
7:q-NzE\6 at 19XX price 按一九ＸＸ年价格计算
Or) c*.|\ at a discount 按赔价计算；按贴水价格计算；打折扣
+Qb/:xQu at a premium 按溢价计算；按升水价格计算
*xT quV$ at call 通知付款；按通知
JU1; /3( at constant market price 按固定市价计算
#&c;RPac!6 at constant price 按固定价格计算
H FWm}vA: at cost 按成本计算
&:f'{>3z at current market price 按当时市价计算；按现时市价计算
#( J}xz; at current price 按当时价格计算；按现时价格计算
VD`2lGdF at factor cost 按要素成本计算；按生产要素成本计算
p)&\>
at money-of-the-day price 按付款当日价格计算
l"y 9XO| at or better 按指定或较佳价位〔买卖指令〕
kR?n%`&k at par 按面值计算；平价
C\@Y H] at sight 见票即付
XXmu|h at the close 按收市盘
u N0fWj] at the opening 按开市盘
{&qsh9ob attestation 见证；见证条款
G*p.JsZP at-the-money option 平价期权
O|zmDp8a+ attorney 受权人；受托代表人
?M L<o>OKg attornment 新拥有人承认书
/M `y LI attributable profit 可归属利润
,5uDEXpt{ attributable share value 可归属股份价值
8vo7~6yy Auckland Stock Exchange 奥克兰证券交易所
ibUPd."W auction 拍卖
v$/i5k cWx auctioneer 拍卖商
B_jI!i{N%o audit 审计；核数
}C`0"
1 Audit Commission 审计署
8&hn$~ate Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
Dohe(\C@ 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〕
QnLg P7Ft audit review 帐目审查
Z *"t]L Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
T iEJ yd`P audited account 审计帐目；经审计的帐目
jAHn`Bxz audited annual account 经审计的周年帐目
&-Er n/[ audited balance sheet 经审计的资产负债表
eG>Fn6G<g auditor 核数师；核数主任；审计师
I VODR auditor's certificate 核数师证明书；审计师证明书
} U1sh G[ auditor's report 核数师报告；审计师报告
Qh%vh ;|^ Aussie bond 澳元债券
jN>UW} ? austerity budget 紧缩预算
Y,}43a0A Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
J
uKaRR~ Australia All Ordinaries Index 澳洲所有普通股票指数
D|3QLG Australian Dollar [AUD] 澳元
CGl+!t{ Australian Options Market 澳大利亚期权市场
irj}:f;!eF Australian Securities Commission 澳洲证券事务监察委员会
|ema-pRC Australian Society of Certified Practising Accountants 澳洲执业会计师公会
Vzm7xl [ Australian Stock Exchange 澳大利亚证券交易所
ZaindX{.1 Austrian Schilling [ATS] 奥地利先令
G )|HFcE authentication 认证；鉴证
jF85bb$ authority to purchase 委托购买证；委购书
c2:kZxT authorization 认可；核准；授权；授权书
_tJURk% authorization by direction 指示授权
qqre d>K authorization by instruction 指令授权
qZ1PC> authorization by warrant 令状授权
3Pe JPw authorization of unit trust 单位信托的认可
|]b/5s;> authorized agent 指定代理人
8so}^2hTlT authorized capital 法定资本
_Fy:3, ( authorized clerk 出市员
IQY#EyTb authorized dealer 认可交易商
}g aKO 5 authorized financial institution 认可财务机构
8GQs9 authorized fund 认可基金
U<byR!qLie authorized fund house 获授权的基金公司；认可基金公司
(7!(e
, authorized institution 认可机构
RM$S|y{L authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
me\)JCZpb{ authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
5*Iz3vTq authorized insurer 获授权保险人；获认可承保人
')~HOCBSE authorized investment 特准投资项目
IWnW(>V authorized person 获授权人
D"5~-9< authorized representative 获授权代表
MRu+:Y=K authorized share capital 法定股本
S@-X?Lu automated quotation system 自动报价系统
YP97 D n Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
]HT>-Ba;{h 自动交易系统〔香港期货交易所有限公司〕
. gg0: automatic adjustment mechanism 自动调整机制
KO$8lMm$ automatic adjustment system 自动调整系统
@cNI|T Automatic Clearing House 自动票据交换所
#]^`BQ> automatic exchange rates accumulation system 自动化汇率累集系统
ueo3i1 Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
"+Rm4_ automatic teller machine [ATM] 自动柜员机
9j9?;3; autopay 自动转帐
f89<o#bm7h available assets 可用资产
36UW oo available fiscal reserve 现存财政储备
Yb/^Qk59 available profit 可用利润
^>u GbhBp Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
^T>.04";x average 平均；平均数；海损
?id^v 7d average basic salary 平均基本薪金
]TN}` ] average consumer expenditure 平均消费开支；一般消费开支
Q&{5.}L average cost 平均成本
{'C74s
average cost of land production 增辟土地平均成本
cn{l
%6K average daily turnover 平均每日成交额
Gl9 a5b average daily wage rate 平均每日工资率
"$9ZkADO average expenditure pattern 平均开支模式
.<hv &t
average growth rate 平均增长率
l>q .BG average net fixed assets 固定资产平均净值
:g_ +{4 average of relatives 相对价格平均数
I !~Omr@P average price 平均价格
roQI P%h! average propensity to consume 平均消费倾向；一般消费倾向
a)b@en;v average propensity to save 平均储蓄倾向；一般储蓄倾向
mAKi%) average rate 平均率
A(5?
ci average revenue 平均收入；平均收益
qpCi61lTDJ average stock 平均库存；平均存货
JOk`emle average yearly rent 平均年租
"5bk 8 2." avoidance of double taxation 避免双重课税
e&nw&9vo avoidance of tax 避税
