A:
V@g'#= {r A share Ａ股；甲类股份
N2;B-U F
7 abatement of tax 减税；减扣免税额
H& -zZc4\ ABN AMRO Bank N.V. 荷兰银行
u0 `S5? above-the-line expenditure 线上项目支出；经常预算支出
yPb" V above-the-line receipt 线上项目收入；经常预算收入
z7fp#>uw ABSA Asia Limited 南非联合亚洲有限公司
0x@6^ %^\ absolute change 绝对数值变更
9y"@( absolute expenditure 实际开支
inMA:x}cF1 absolute guideline figure 绝对准则数字
*RJG!t*t absolute interest 绝对权益
gCB |DY absolute order of discharge 绝对破产解除令
Q+{xZ'o"Z absolute profit margin 绝对利润幅度
;D fY#- absolute value 实值；绝对值
Ng2twfSl$ absolutely vested interest 绝对既得权益
12b(A+M
absorbed cost 已吸收成本；已分摊成本
w;4<h8Wn5 absorption 吸收；分摊；合并
m[~y@7AK< absorption rate 吸收率；摊配率；分摊率
@@Kp67Iv ACB Finance Limited 亚洲商业财务有限公司
=O5pY9UO acceptable form of reciprocity 合理的互惠条件
#A JDWelD acceptable rate 适当利率；适当汇率
3
/g~ A{ acceptance agreement 承兑协议
NJWA3 zz
acceptance for honour 参加承兑
z]_wjYn Z acceptor 承兑人；接受人；受票人
^Bik V acceptor for honour 参加承兑人
6]WAUK%h accident insurance 意外保险
vc;$-v$& Accident Insurance Association of Hong Kong 香港意外保险公会
t%/&c::(6 accident insurance scheme 意外保险计划
rr],DGg+B] accident year basis 意外年度基准
M^=zt accommodation 通融；贷款
w Dal5GJp accommodation bill 通融票据；空头票据
P~ >O S5^ accommodation party 汇票代发人
HdUQCugxx: account balance 帐户余额；帐户结余
d;Ym=YHJtn account book 帐簿
5H<m$K4z account collected in advance 预收款项
c_$=-Khk account current book 往来帐簿
J?"B%B5 c account of after-acquired property 事后取得的财产报告
NIry)'" account of defaulter 拖欠帐目
YoNDf39
account payable 应付帐款
-$ls(oot account payee only [A/C payee only] 只可转帐；存入收款人帐户
(=AWOU+ account receivable 应收帐款
,?%Zc$\LW account receivable report 应收帐款报表
9s
q account statement 结单；帐单；会计财务报表
_1\v account title 帐户名称；会计科目
(mpNcOY<D accountant's report 会计师报告
b{&)6M)zo Accountant's Report Rules 会计师报告规则
s/#!VnU6 accounting and auditing procedure 会计与审计程序；会计与核数程序
Se } c[|8 Accounting Arrangements 《会计安排》
IFL*kB accounting basis 会计基础
C ;W"wBz9 accounting by Official Receiver 破产管理署署长呈交的帐目
A}9`S6 @@ Accounting Circular 《会计通告》
= j]<t accounting class 会计类别
}o(-=lF accounting date 记帐日期；会计结算日期
x|Bf-kc[#Q accounting for money 款项核算
&U#|uc!+ Accounting Officer 会计主任
sY&IquK^ accounting period 会计报告期；会计期
n b?l TX~ accounting policy 会计政策；会计方针
%ntRG ! accounting practice 会计惯例
i[ 3'ec3 accounting principle 会计准则
A?P_DA accounting record 会计记录
AQvudx)@" accounting report 会计报告
Bnxm HGP#& Accounting Services Branch [Treasury] 会计事务部〔库务署〕
FcU SE Accounting Society of China 中国会计学会
wlqksG[B accounting statement 会计报表
m<Dy<((_I accounting system 会计制度；会计系统
kn 4`Fa;)O accounting transaction 会计事项；帐务交易
f.$af4
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Wd: uV accounting year 会计年度
dUZ
,m9u accretion 增值；添加
^Za-`8#`L accrual 应计项目；应累算数目
9c'xHO` accrual basis 应计制；权责发生制
E \EsWb accrual basis accounting 应计制会计；权责发生制会计
,PW' #U: accrue 应累算；应计
i$#;Kpb`^ accrued benefit 应累算利益
=BAr .m+" accrued charges 应计费用
KY I / accrued cumulative preference share dividend 应累算的累积优先股股息
!;{7-~ accrued expenses 应累算费用
@n /nH ?L accrued interest payable 应付利息；应计未付利息
:\c ^*K(9 accrued interest receivable 应收利息；应计未收利息
]:- mbgW accrued right 累算权益
rJ4S %6w accruing profit 应累算的利润
+ GN(Ug'R accumulated fiscal reserve 累积财政储备
R+z2}}Z!` accumulated profit 累积利润；滚存溢利
^
VyKd accumulated reserve 累积储备
7Q9 w?y~c accumulation of surplus income 累积收益盈余
MK k\
u9 acquired assets 既得资产
4e7-0}0 acquisition 收购；购置；取得
;xj?z\=Pg acquisition cost 购置成本
-d/
=5yxL acquisition expenses 购置费用
: *#- %0 acquisition of 100% interest 收购全部股权
'<)n8{3Q5w acquisition of control 取得控制权
v n8aFA acquisition of fixed assets 购置固定资产
U< fGGCw acquisition of shell “买壳”
ec;o\erPG acquisition price 收购价
~,Ix0h+H+M act of God 天灾
JPHL#sKyz acting partner 执事合伙人
R) h#Vc( active market 买卖活跃的市场；交投畅旺的市场；旺市
SKN`2[ahD active partner 积极参与的合伙人
^z*t%<@[Q active trading 交投活跃
Dx?,=~W9 actual circulation 实际流通
Q3~H{)[Kq actual cost 实际成本
>Cp0.A:UC# actual expenditure 实际开支；实际支出
9W5lSX#^; actual income 实际入息；实际收入；实际收益
v{ 4$D~I actual market 现货市场
V f&zL
Sgr actual price 现货价；实际价格
h ( dvZ=
% actual profit 实际利润
F/ {!tx actual quotation 实盘；实际价位；实际报价
'H>^2C iM actual year basis 按实际年度计算
rs[T=C Q actuals 实货
M|h3Wt~7 actuarial investigation 精算调查
$h"\N$iSq
actuarial principle 精算原则
PC8Q"O actuarial report 精算师报告
}($5k]]clP Actuarial Society of Hong Kong 香港精算学会
q3!bky\ actuarial valuation 精算师估值
9 0rol~M& actuary 精算师
mq.`X:e ad referendum agreement 暂定协议；有待覆核的协定
0s[Hkhls ad valorem duty 从价税；按值征税
{JT&w6Jz ad valorem duty system 从价税制
(w3YvG. ad valorem fee 从价费
_V6ukd"B~ ad valorem tariff 从价关税
C,r;VyW6BI additional allowance 额外免税额
Ld~/u]K%V additional amount for unexpired risk 未过期风险的额外款额
(L&d!$,Dv additional assessable profit 补加应评税利润
"KpGlY?^ additional assessment 补加评税
/([ kh~a additional commitment 额外承担
n-;`Cy`k additional commitment vote 额外承担拨款
Bwxd&;E additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
vk^xT additional dependent parent allowance 供养父母额外免税额
F$]Pk |, additional provision 额外拨款
S,UDezxg additional stamp duty 附加印花税
bY:x8fl additional tax 补加税罚款；补加税款
q0vQ a Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
R-$!9mnr adjudged bankrupt 被裁定破产
^0 9," <@k adjudicated bankrupt 裁定破产人
T0)@pt7> adjudication fee 裁定费；评定印花税额手续费；评估契据费
U5de@Y adjudication of bankruptcy 裁定破产；宣告破产
aW7^d'ZZ\ adjudication of insolvency 裁定无力偿还债务
gM: " .Ee adjusted actual 经调整的实数；调整后的实数
3s#N2X;Bc adjusted current assets 经调整的流动资产；调整后的流动资产
Fx.=#bVX7 adjusted figure 经调整的数字；调整后的数额
"
H\k`. j adjusted liabilities 经调整的负债；调整后的负债
zrb}_ adjusted loss 经调整的亏损；调整后的亏损
I efn$ 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
W'TZ %K) I adjusted profit 经调整的利润；调整后的利润
kxv1Hn"`{E adjusted surplus 经调整的盈余额；调整后的盈余额
{`@G+JV~Jw adjusted value 经调整的价值；调整后的价值
\4fQMG adjustment 调整；修订；理算〔保险〕
9yP;@y*d adjustment centre 调剂中心
b>ySv adjustment lag 调整过程的时间差距；调整时差
^1];S^nD adjustment mechanism 调整机制
tWc Hb # adjustment of loss 亏损调整
bk[!8- b/a adjustment process 调整过程；调整程序
ym1Y4, adjustment range 调整幅度
dy[X3jQB administered exchange rate 受管制汇率
nu%*'. Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
OneY_<*a< administration expenses 行政费用
FYQ S)s administration fee 手续费；行政费
vFmZ<C'
) administration in bankruptcy 破产管理
]Y&VT7+Z administration order 遗产管理令
& oMh]Z*: administrator 管理人；遗产管理人
5{,<j\#L administrator of the estate 遗产管理人
H Pz+Dm admission of debt 债项承认书
!4+<<(B=E admission of proof 接纳债权证明
>A"(KSNL advance 放贷款项；垫付款项；预支款项；预付款项
OjA,]Gv6 advance account 暂支帐目；预付款帐户
V 0mn4sfs advance compensation 预付补偿金
YoFxW5by advance from shareholder 股东垫款
Nh + H 9 advance pending reimbursement 预支以待日后付还
t]G:L}AOl advanced economy 先进经济体系
N;%6:I./ advancement 预付；预付财产
s eJ^s@H5l advances warrant 垫款令
m1A J{cs advancing 贷出
mt.))#1 adverse balance 逆差
8 z\ xrY adverse exchange 逆汇
>H ,*H;6 advertisement addressed to shareholders 在报章刊登的致股东通告
8u]2xB =K advice for collection 托收通知书
wMN]~|z> advice of drawing 提款通知书；汇票通知书
A=0'Ks advice of payment 付款通知
*LY8D<:z s Advisory Committee [Securities and Futures Commission]
1o>xEWt:0K 谘询委员会〔证券及期货事务监察委员会〕
xT2PyI_: Advisory Committee on Diversification 经济多元化谘询委员会
tZo} ;|~' affidavit 誓章；遗产申报誓章
d0>
zS affidavit of no receipt 述明无收款的誓章
#g!.T g' affiliate 联号；联营公司；附属公司
/>>\IR affiliated company 附属公司；联号；联营公司
hi[pVk~B) affirmation [estate duty] 非宗教式宣誓〔遗产税〕
d #wVLmKZ affordability 负担能力
],].zlN African Development Bank [AfDB] 非洲开发银行
/Z4et'Lo after-acquired property 事后取得的财产
gBD]}vo- after-hours dealing 市后交易
<OPArht after-tax profit 税后盈利；税后利润；税后溢利
08{@rOr agency agreement 代理协议
cB&:z)i4 agency expenses 代理机构的开支
bg0Wnl agency fee 代理费
\73ch Agency Law 《代理法》
"kF g agent 代理人；承销人
&cTU
sK agent of company 公司代理人
Xn
;AZu^'R agent's fee 代理人费；经纪费
k U`r)=1" aggregate 总计；总数；总体数字
+ck}l2&# aggregate amount 总款额；总额
*8XEYZa aggregate assets and liabilities 总体资产与负债
QmIBaMI# aggregate at constant price 按固定价格计算的总体数字
3;Fhg!Z O aggregate demand 总需求
E_LN]v aggregate gross position 总持仓量
zx7{U8*`< aggregate limit 总限额
T6k0 >[3xf aggregate of salaries tax 合计薪俸税
ehY5!D1Q aggregate performance 总体表现；总体业绩
Wm5 dk9&x aggregate supply 总体供应
Hp nWo DM aggregate surplus 总盈余
KK &?gTa aggregate total 整体总额
!f6(Zho aggregate value 总值；合计价值
bN@
l?w aggregated basis 合计基准
lw5`p,` aggregated net chargeable income 合计应课税入息实额
1-QS~)+ aggregation 合并计算；合计；总和
|^H5^k "Bv aggregation of incomes of husband and wife 夫妇入息合并计算
uW3!Yg@ aggregation of property 财产的总和
GuL<Z1 <c agio 差价；贴水
|zE'd!7E 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》
w lmRe`R Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
Rws3V"{`[ 《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》
dcT80sOC Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
)sp+8 《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》
G*v,GR Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
7t_^8I%[ 《香港政府和大韩民国政府关于相互促进和保护投资协定》
KY] C6kh agreement for a settlement 授产协议
^sg,\zD 'X agreement for assignment 转让协议
"C 3/T&F agreement for sale 售卖协议；买卖协议
>yh2Lri agreement for sale and purchase 买卖协议
0 0U> F agreement for the payment of interest 支付利息协议
RCLeA=/N@0 agreement for the repayment of money 还款协议
#cLBQJ q agreement of reinsurance 再保险协议
61
~upQaR Agricultural Bank of China 中国农业银行
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g qT! air passenger departure tax 飞机乘客离境税
Rzus NS Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
2dgd~
airport tax 机场税
D|#E9OQzs alcohol duty 酒精税
da ~],MN alienation 让与；让渡；转让
aFIw=c(nP alimony 生活费；赡养费
NW)1#]gg% All Ordinaries Index [AOI] 所有普通股指数
r!{Up7uL all risks 全险；综合险
/|#fejPh All Sales Record for Stock Market 《股票市场成交报告》
f:P}*^
Gw Allied Capital Resources Limited 新联财务有限公司
5ms(Wd all-items index [Consumer Price Index] 总指数〔消费物价指数〕
Ld- _,-n allocation letter 拨款信件
mlS$>O_aX allocation of fund 分配款项；预留款项
G<;*SYAb allocation of profit 利润分配；溢利分配
e<q?e} >? allocation warrant 拨款令
RY*U"G0#w allotment 分配；配股
$xd y& allotment notice 股份配售通知；配股通知
,3 u}x, allotment of shares 股份分配
5QO9Q]I#_\ allowable 可获宽免；免税的
8SS|a allowable business loss 可扣除的营业亏损
Q.c\/ & allowable expenses 可扣税的支出
E q+_&Wk allowance 免税额；津贴；备抵；准备金
-RK- Fu<e allowance for debts 债项的免税额
FN) $0 allowance for depreciation by wear and tear 耗损折旧免税额
BJo*'US-Q allowance for funeral expenses 殡殓费的免税额
"G9xMffW allowance for inflation 为通货膨胀而预留的款项；通胀准备金
, SnSW -P allowance for repairs and outgoings 修葺及支出方面的免税额
63x?MY6 allowance to debtor 给债务人的津贴
u,Kly<0j alteration of capital 资本更改
'(jG[ry&T alternate trustee 候补受托人
1 I",L&S1 amalgamation 合并
*E wR!L* ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
Yk Qd
ambit of charges 征税范围；收费范围
w JY ' amended valuation 经修订的估值
|)/aGZ+ American Commodities Exchange 美国商品交易所
Tkgs] q79 American Express Bank Limited 美国运通银行
@49 S` American Stock Exchange 美国证券交易所
X +]G- amortization 摊销
r0 uwPf amount due from banks 存放银行同业的款项
tcog'nA z amount due from banks abroad 存放海外银行同业的款项
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c^z&0B} amount due from holding companies 控股公司欠款
2Q:+_v amount due from local banks 存放本港银行同业的款项
m/EFHS49 amount due to banks 银行同业的存款
0% I=d amount due to banks abroad 海外银行同业的存款
5rZ amount due to holding companies 控股公司存款
! #2{hQRu amount due to local banks 本港银行同业的存款
GF=g<H
M amount due to outport banks 外埠银行同业的存款
mB ON$sF| amount for note issue 发行纸币的款额
R]*K:~DM amount of bond 担保契据的款额
x;<W&s}( amount of consideration 代价款额
[0D .K}7 | amount of contribution 供款数额
WVvv I9 amount of indebtedness 负债款额
}txX; "/ amount of principal of the loan 贷款本金额
i&GH/y amount of rates chargeable 应征差饷数额
&W6^sj*k5U amount of share capital 股本额
gEE\y{y amount of sums assured 承保款额
Bo%NFB ; amount of variation 变动幅度
/%A*aGyIc amount of vote 拨款数额
0v$~90) amount payable 应付款额
Nf1-!u7 amount receivable 应收款额
h>OfOx/{q9 Amsterdam Stock Exchange 阿姆斯特丹证券交易所
p0<\ G analysis 分析
/J6rv(( ancillary risk 附属风险
N_[*H annual account 周年帐目；周年帐目报表；年度决算；年结
wz ~d (a# annual accounting date 年结日期
q.`NtsW!\+ annual allowance 每年免税额；年积金；年度津贴；年津
fNZ__gO!% annual balance 年度余额
5iy d Z annual disposable income 每年可动用收入
V[vl!XM annual estimates 周年预算
SQt 4 v " annual fee 年费
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#] annual general meeting 周年大会
)~ h} annual growth rate 年增率；每年增长率
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annual long-term supplement 长期个案每年补助金
_[ZO p ~ annual pensionable emolument 可供计算退休金的年薪
w!clI8v/ annual report 年报
HEc+;O1< Annual Report on the Consumer Price Index 《消费物价指数年报》
\7'{g@C( annual return 周年报表；周年申报表；每年报税表格
M{hg0/}sUW Annual Return Rules 《周年报表规则》
161xAig annual review of consumer prices 每年消费物价回顾
!^Y(^RS@ annual roll-forward basis 逐年延展方式
Whf.fK annual salary 年薪
Y#$%iF annual statement 年度报表；年度决算表
Ng>h"H 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
]^K 4i)\ annuitant 年金受益人
ut/=R !(K annuity 年金
naznayy annuity contract 年金合约
LvUj9eVb/L annuity on human life 人寿年金
,>+p-M8ZL antecedent debt 先前的债项
Q9G;V]./ ante-dated cheque 倒填日期支票
FZ E"7ec>m anticipated expenditure 预期开支
tr}Loq\y anticipated net profit 预期纯利
`
3K)GA anticipated revenue 预期收入
__GqQUQ anti-inflation measure 反通货膨胀措施
u-G+ j) anti-inflationary stance 反通货膨胀立场
;&-k#PE]/H apparent deficit 表面赤字
gz# i. - apparent financial solvency 表面偿债能力
9kS^Abtk apparent partner 表面合伙人
\%N!5>cZ{ application for personal assessment 个人入息课税申请书
Cg?&wj< application of fund 资金应用
Ur=(.%@ application to release as liquidator and to destruct the books of accounts and documents
*QQzvhk 申请免除清盘人职务及毁灭帐簿与文件
!s?nJ(p appointed actuary 委任精算师
!Bq3Z?xA} appointed auditor 委任核数师；委任审计师
O]Qd<%V'x appointed trustee 委任的受托人
l(tOe appointer 委任人
3c6b6 apportioned pro rata 按比例分摊
lHe{\N[ C apportionment 分配；分摊
} .y
1;. Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
ktBj|-'> apportionment formula 分摊方程式
!sW(wAy?o apportionment of estate duty 遗产税的分摊
OL,TFLn4 appraisal 估价；评估
y0.8A -2: appreciable growth 可观增长
0+ ;bh
{Eu appreciable impact 显着影响
8~z~_TD6m@ appreciable increase 可观增长
D}8[bWF appreciation 增值；升值
NmJWU:W_@ appreciation against other currencies 相对其他货币升值
"PTZ%7YH} appreciation of the exchange value of Hong Kong dollar 港元汇值上升
T@&K- UQ appreciation tax 增值税
qPy1;maXP appropriation 拨款；拨用；拨付
fnX`Q[b4\A appropriation account 拨款帐目
"~7>\>UFh Appropriation Bill 拨款法案
O5kz5b> Z appropriation-in-aid system 补助拨款办法
G5aieD.# approved assets 核准资产
,-d 0b0 approved basket stock 认可一篮子证券
q[W
0 N > approved budget 核准预算
r@t9Ci=} approved charitable donation 认可慈善捐款
[b>Fn%y approved charitable institution 认可慈善机构
fc-iAj approved currency 核准货币；认可货币
\T :i{. i approved estimates 核准预算
,J^b0@S approved estimates of expenditure 核准开支预算
VZymM< O approved overseas insurer 核准海外保险人
^!ZC?h!rG approved overseas trust company 核准海外信托公司
se>8 Z4 approved pooled investment fund 核准汇集投资基金
Be=u&T:~ approved provident fund scheme 认可公积金计划
^2on.N q> approved provision 核准拨款
<vh/4 approved redeemable share 核准可赎回股份
,<tX%n`v= approved regional stock 认可地区性证券
kG@@ot" n approved retirement scheme 认可退休金计划
b TM{l.Aq3 approved subordinated loan 核准附属贷款
C=)A6
;=se arbitrage 套戥；套汇；套利
9c#+qH arbitrageur 套戥者；套汇者
(# Gw 1 arbitrary amount 临时款项
IsM}' . arrangement 措施；安排；协定
b8"?VS5-" arrears 欠款
PHXZ= A+ arrears of pay 欠付薪酬
KgiJUO`PR arrears of revenue 逾期未收税款；逾期未收的帐项
:'3XAntZA articles of association 组织章程；组织细则；组织章程细则
8WbgSY` Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
v ss(twg ascertainment of profit 确定利润
)Sg~[WxDv "Asia Clear" “亚洲结算系统”
Nj
xo TLI Asia Commercial Bank Ltd. 亚洲商业银行有限公司
"UGY2skf; Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
lu uX2Mx>o Asian Development Fund [ADF] 亚洲发展基金
YoZFwRQU Asian dollar bond 亚洲美元债券
1#*a:F&re Asian dollar market 亚洲美元市场
Gh }LlX!w Asian dollar rate 亚洲美元利率
v~ V5` % Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
bRJMYs Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
L,`Lggq- asked price 沽盘；喊价；索价；卖方报价
}Q ?c"H!/ assessable income 应评税入息
6@e+C;j = assessable loss 应评税亏损
;WM"cJo9 assessable profit 应评税利润
EB=-H# assessable value 应评税值
[ }/LD3 assessed profit 估定利润
LuSLkLN assessed value 经评估价值
Q}K#' Og assessment 评税；评定；估价；评税单
RHq/JD- assessment number 评税编号；估价编号
d `nVc50 assessment of additional tax 补加税评税
0]=i}wL 8 assessment of performance 业绩评估；实绩评价
Ib\iT :AJ Assessor 评税主任
=a j/ ,Q] asset price bubbles 资产价格泡沫
3'qJ/*]9 asset-backed securities 具资产保证的证券
zj` v?#ET assets accretion 资产增值
Xr2ou 5zAn assets and liabilities 资产与负债
04'~ta(t assets betterment statement 资产递增表；资产改进表
pr#z=vqH assets lending 实物放款；有抵押贷款
7,|c assets of the company passing on the death 死者去世时转移的公司资产
? glSC$b assets pledged as security for liabilities 用作负债抵押的资产
#u"k~La assets portfolio 资产投资组合
2viM)+ assets price 资产价格
`V"sOTb assets quality 资产质素
1(F'~i|5 assets realization 资产变现
Pb=rFas*C assets refinancing arrangement 资产再集资安排
)ldUayJ assets securitization 资产证券化
f8F1~q assets situated outside Hong Kong 在香港以外地方的资产
a j_:|]j assets stripping 削减资产；拆卖资产
Kk56/(_S assets value 资产值
~ )!VV) assignee 承让人
g BH?l/ assignment 转让；转让书；转让契
0<"tl0p_ assignment of interest 权益转让
)muv;Rf`e5 assignment of letters patent and trade mark 专利证书及商标转让
a#6,#Q" assignment of property 物业转让；物业转让书
Cg?I'1]o6 assignment right 转让权
-q|*M:R assignor 转让人
\ 6 jF{ associate 有联系的人；有关连人士；相联者；合伙人；联系人
T7X !#j" \ Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
y#GCtkhi associate member 附属会员
@Yb Z 8Uc associated body corporate 相联法人团体
)uu wwz associated company 相联公司；联属公司
+;5Wp$ M\ associated corporation 相联法团
,$SkaTBe Association of Chartered Certified Accountants [ACCA] [United Kingdom]
{K6Kx36 公认会计师公会〔英国〕
|4LQ\'N& Association of Futures Exchange Brokers 香港期货经纪协会
( O<abB( Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
c[6 zX#{` association of underwriters 承保人组织
F F(^:N assumption of control 接管
gx&\Kw6HM assurance 担保；保险；转易；转易书
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vub#q assurance of interest 权益的转易
]r ]+yM| at 19XX price 按一九ＸＸ年价格计算
Z@8M hJ at a discount 按赔价计算；按贴水价格计算；打折扣
<m :4g
,6 at a premium 按溢价计算；按升水价格计算
W=(MsuirO at call 通知付款；按通知
SIJ# ?0, at constant market price 按固定市价计算
/6 A:J]Q_ at constant price 按固定价格计算
j `w;z: G at cost 按成本计算
yg.\^C at current market price 按当时市价计算；按现时市价计算
kz3?j< at current price 按当时价格计算；按现时价格计算
yDDghW'\WU at factor cost 按要素成本计算；按生产要素成本计算
/"g[Ay at money-of-the-day price 按付款当日价格计算
;N9n'Sq4 at or better 按指定或较佳价位〔买卖指令〕
lsN /$ M|} at par 按面值计算；平价
'bbV<? ): at sight 见票即付
#xD&z^o at the close 按收市盘
19pND
m2H1 at the opening 按开市盘
h,Y{t?Of attestation 见证；见证条款
`,hW;p> - at-the-money option 平价期权
3m?@7 F attorney 受权人；受托代表人
gizmJ:< attornment 新拥有人承认书
i,C0o attributable profit 可归属利润
^M[-K`c } attributable share value 可归属股份价值
{IF}d*: Auckland Stock Exchange 奥克兰证券交易所
\fkS_r, i auction 拍卖
&zaW"uy3T auctioneer 拍卖商
3W%f#d$` audit 审计；核数
OcyiL)tv 5 Audit Commission 审计署
\pT^Zhp) Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
Qq @_Z=m 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〕
`lH1IA/3 audit review 帐目审查
7<Z~\3x Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
v3=&{}+j. audited account 审计帐目；经审计的帐目
QE`:jxyad audited annual account 经审计的周年帐目
RPofa+ audited balance sheet 经审计的资产负债表
. x\/XlM auditor 核数师；核数主任；审计师
c %6 @ z auditor's certificate 核数师证明书；审计师证明书
uyS^W'fF auditor's report 核数师报告；审计师报告
1"~O"m sb Aussie bond 澳元债券
:G6 xJlE| austerity budget 紧缩预算
WOe{mwhhj Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
qcpG}o+&D Australia All Ordinaries Index 澳洲所有普通股票指数
~jgN_jz Australian Dollar [AUD] 澳元
J, (U<%n Australian Options Market 澳大利亚期权市场
=DQd PA\K Australian Securities Commission 澳洲证券事务监察委员会
)l 4>=y Australian Society of Certified Practising Accountants 澳洲执业会计师公会
!=k* hl0h Australian Stock Exchange 澳大利亚证券交易所
Wfi:wCqZG Austrian Schilling [ATS] 奥地利先令
4jq`No_ authentication 认证；鉴证
9~Y)wz authority to purchase 委托购买证；委购书
3thG*^C5 authorization 认可；核准；授权；授权书
g z)wUQ|W authorization by direction 指示授权
6@,' m authorization by instruction 指令授权
E@'CU9Fo authorization by warrant 令状授权
wXIe5 authorization of unit trust 单位信托的认可
a3(7 {,Ew authorized agent 指定代理人
? fqkM authorized capital 法定资本
Aspj*CDu authorized clerk 出市员
, /[dmoe authorized dealer 认可交易商
,_TH@0{ authorized financial institution 认可财务机构
b'Piymx authorized fund 认可基金
yC&b-y authorized fund house 获授权的基金公司；认可基金公司
nJM9c[Ou^H authorized institution 认可机构
=km-` }I, authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
1Q2k> q8 authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
k8t Na@H authorized insurer 获授权保险人；获认可承保人
WMdz+^ \( authorized investment 特准投资项目
zei9,^
C authorized person 获授权人
JE8p5WaR authorized representative 获授权代表
Cs~\FI1wR authorized share capital 法定股本
Ej {eq^n automated quotation system 自动报价系统
(Db*.kd8, Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
fv 1!^CDia 自动交易系统〔香港期货交易所有限公司〕
5k 7(! automatic adjustment mechanism 自动调整机制
ovBd%wJ 0 automatic adjustment system 自动调整系统
KWuj_.; Automatic Clearing House 自动票据交换所
l2KxZteXY0 automatic exchange rates accumulation system 自动化汇率累集系统
4- ?`# Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
JNA}EY^2I. automatic teller machine [ATM] 自动柜员机
X0r#,u autopay 自动转帐
] l qFht available assets 可用资产
r+W 8m?oi available fiscal reserve 现存财政储备
tV}ajs available profit 可用利润
J 9KLO= Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
: QhEu%e average 平均；平均数；海损
X7 B)j H%N average basic salary 平均基本薪金
LZAj4|~,m average consumer expenditure 平均消费开支；一般消费开支
~ dI&> CL average cost 平均成本
u Z39Vx average cost of land production 增辟土地平均成本
F~0%j}ve average daily turnover 平均每日成交额
1 0Tg > H average daily wage rate 平均每日工资率
3S2p:\] average expenditure pattern 平均开支模式
=g>7|?6>= average growth rate 平均增长率
_F$t#.o average net fixed assets 固定资产平均净值
HZQ3Ht 3Vh average of relatives 相对价格平均数
~9ls~$+* average price 平均价格
OTjryJ ^ average propensity to consume 平均消费倾向；一般消费倾向
*t-A6)2 average propensity to save 平均储蓄倾向；一般储蓄倾向
g(}8n bTA average rate 平均率
%K f . F average revenue 平均收入；平均收益
z%gt V' average stock 平均库存；平均存货
hm} :Me$[) average yearly rent 平均年租
kG7,1teMk avoidance of double taxation 避免双重课税
x%?*]*W avoidance of tax 避税
