A:
:[;hu}!& A share Ａ股；甲类股份
6q
2_W X abatement of tax 减税；减扣免税额
HR}bbsqxVf ABN AMRO Bank N.V. 荷兰银行
pW4 cX above-the-line expenditure 线上项目支出；经常预算支出
+iOKb c' above-the-line receipt 线上项目收入；经常预算收入
9 @+5LZR ABSA Asia Limited 南非联合亚洲有限公司
8,dBl!G= absolute change 绝对数值变更
O12eH absolute expenditure 实际开支
g+X}c/" . absolute guideline figure 绝对准则数字
k4 F"'N absolute interest 绝对权益
yA47"R absolute order of discharge 绝对破产解除令
2w F8 P) absolute profit margin 绝对利润幅度
vv26I absolute value 实值；绝对值
^n0]dizB absolutely vested interest 绝对既得权益
/dnCwFXf absorbed cost 已吸收成本；已分摊成本
ON+J>$[[ absorption 吸收；分摊；合并
NHlk|Y#6b absorption rate 吸收率；摊配率；分摊率
uslQ*7S[^ ACB Finance Limited 亚洲商业财务有限公司
Jmx Ko+- acceptable form of reciprocity 合理的互惠条件
4@xE8`+b G acceptable rate 适当利率；适当汇率
E!S 78 z: acceptance agreement 承兑协议
hlt[\LP=$ acceptance for honour 参加承兑
(XoH,K?{z acceptor 承兑人；接受人；受票人
+>JjvYx}\ acceptor for honour 参加承兑人
m.,U:> accident insurance 意外保险
bV/jfV"%E Accident Insurance Association of Hong Kong 香港意外保险公会
Jaz?Ys|S accident insurance scheme 意外保险计划
p,"g+ MwP accident year basis 意外年度基准
6Aocm R0D' accommodation 通融；贷款
E YA,h c accommodation bill 通融票据；空头票据
.bio7 c6 accommodation party 汇票代发人
1^gl}^ |B account balance 帐户余额；帐户结余
Z1"v}g account book 帐簿
X.:]=,aGW account collected in advance 预收款项
$M Jm *6h account current book 往来帐簿
X1~1&:V,< account of after-acquired property 事后取得的财产报告
zXRlo] account of defaulter 拖欠帐目
/hO1QT}xd account payable 应付帐款
orb_"Qw account payee only [A/C payee only] 只可转帐；存入收款人帐户
O$cHZs$ account receivable 应收帐款
~K@'+ 5Pc account receivable report 应收帐款报表
2WG>, 4W2 account statement 结单；帐单；会计财务报表
y|wc ,n%L> account title 帐户名称；会计科目
?,/U^rf^4 accountant's report 会计师报告
NIw\}[-Z0E Accountant's Report Rules 会计师报告规则
(y^vqMz accounting and auditing procedure 会计与审计程序；会计与核数程序
1) Zf3Y8 Accounting Arrangements 《会计安排》
TsTPj8GAl[ accounting basis 会计基础
({o'd=nO accounting by Official Receiver 破产管理署署长呈交的帐目
K$d $m < Accounting Circular 《会计通告》
hJPlq0C accounting class 会计类别
QE7V.
>J_p accounting date 记帐日期；会计结算日期
0]4(:(B accounting for money 款项核算
bJD;>"* Accounting Officer 会计主任
g e8/``= accounting period 会计报告期；会计期
W 5R\Q,x6 accounting policy 会计政策；会计方针
K<>sOWZ'S accounting practice 会计惯例
@e{^`\ l=< accounting principle 会计准则
W6Y@U$P#G accounting record 会计记录
D+>1]ij accounting report 会计报告
Dw zg/F( Accounting Services Branch [Treasury] 会计事务部〔库务署〕
yq$,,#XDD= Accounting Society of China 中国会计学会
tor!Dl@Mo accounting statement 会计报表
Rn@# d} accounting system 会计制度；会计系统
A~mum+[5 accounting transaction 会计事项；帐务交易
/7
Cn(s5 o accounting treatment 会计处理
H*r>Y accounting year 会计年度
4"Hye&O accretion 增值；添加
Q`D_| L accrual 应计项目；应累算数目
N?.%?0l accrual basis 应计制；权责发生制
9+ pmS#>_ accrual basis accounting 应计制会计；权责发生制会计
A=
w9V accrue 应累算；应计
Nv"EV;$ accrued benefit 应累算利益
)RcL/n accrued charges 应计费用
yxc=Z0~1 accrued cumulative preference share dividend 应累算的累积优先股股息
V(E/'DR accrued expenses 应累算费用
ccL~#c0P7 accrued interest payable 应付利息；应计未付利息
jq!tT%o*B accrued interest receivable 应收利息；应计未收利息
VJS8)oI~ accrued right 累算权益
YX#-ny K accruing profit 应累算的利润
I"`M@ % accumulated fiscal reserve 累积财政储备
9VbOQ {8 accumulated profit 累积利润；滚存溢利
/Ju;MeE9 accumulated reserve 累积储备
zL J/5& accumulation of surplus income 累积收益盈余
1m .W< acquired assets 既得资产
3 g6j?yYqb acquisition 收购；购置；取得
()H:Uv M=t acquisition cost 购置成本
Km^&<3ch# acquisition expenses 购置费用
,\@O(;
mF acquisition of 100% interest 收购全部股权
c ;'[W60 acquisition of control 取得控制权
h5K $mA5 acquisition of fixed assets 购置固定资产
C oA6 acquisition of shell “买壳”
8}(]]ayl acquisition price 收购价
oqeSG.1 act of God 天灾
}C|dyyr acting partner 执事合伙人
)Dz+X9;g+ active market 买卖活跃的市场；交投畅旺的市场；旺市
F,'exuZ active partner 积极参与的合伙人
b3VS\[p active trading 交投活跃
-!
K-Htb- actual circulation 实际流通
/S lYm-uQ+ actual cost 实际成本
1Pa tH[T[ actual expenditure 实际开支；实际支出
{,L+1h actual income 实际入息；实际收入；实际收益
jkvgoxY actual market 现货市场
)[Yv?>ib actual price 现货价；实际价格
2r Zx Sg actual profit 实际利润
,tg0L$qC actual quotation 实盘；实际价位；实际报价
{+@bZ}57 actual year basis 按实际年度计算
9rA=pH%<>B actuals 实货
1u9LdkhnY actuarial investigation 精算调查
+U3m#Y )k actuarial principle 精算原则
.e3+s* actuarial report 精算师报告
S1?-I_t+] Actuarial Society of Hong Kong 香港精算学会
Ct% x&m: actuarial valuation 精算师估值
G2FXrkU actuary 精算师
`F>O; >i'' ad referendum agreement 暂定协议；有待覆核的协定
fX|Y;S-@+ ad valorem duty 从价税；按值征税
>_LDMs[-p ad valorem duty system 从价税制
T'b_W,m~,u ad valorem fee 从价费
=*LS%WI ad valorem tariff 从价关税
Y(d$ additional allowance 额外免税额
$ O5UyKI additional amount for unexpired risk 未过期风险的额外款额
)<Hd T additional assessable profit 补加应评税利润
S TaA]i}P additional assessment 补加评税
J:\|Nc? additional commitment 额外承担
y? co| additional commitment vote 额外承担拨款
0xXC^jx: additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
;I !MLI additional dependent parent allowance 供养父母额外免税额
e ET}r 24 additional provision 额外拨款
>MvDVPi~+ additional stamp duty 附加印花税
v 7x:dcV additional tax 补加税罚款；补加税款
N~xLu8, Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
XSZ k%_ adjudged bankrupt 被裁定破产
Ny%(VI5: adjudicated bankrupt 裁定破产人
}_68j8` adjudication fee 裁定费；评定印花税额手续费；评估契据费
~Onoe $A[< adjudication of bankruptcy 裁定破产；宣告破产
z'EajBB\f adjudication of insolvency 裁定无力偿还债务
,1"KHv adjusted actual 经调整的实数；调整后的实数
_" w2U q adjusted current assets 经调整的流动资产；调整后的流动资产
q')R4=0
K adjusted figure 经调整的数字；调整后的数额
`kJ^zw+ adjusted liabilities 经调整的负债；调整后的负债
1N>|yQz adjusted loss 经调整的亏损；调整后的亏损
a UtnR<6 adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
uF3qD|I\ adjusted profit 经调整的利润；调整后的利润
t0T"@t# c adjusted surplus 经调整的盈余额；调整后的盈余额
@$+ecaVW adjusted value 经调整的价值；调整后的价值
qhz]Wm P adjustment 调整；修订；理算〔保险〕
Z LD}a:s adjustment centre 调剂中心
>:|q&|x- adjustment lag 调整过程的时间差距；调整时差
>#y^;/bb adjustment mechanism 调整机制
bAm(8nT7w adjustment of loss 亏损调整
EB8\_]6XJ adjustment process 调整过程；调整程序
;y2/-tL? adjustment range 调整幅度
d:U9pC$ administered exchange rate 受管制汇率
Zc`BiLzrIG Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
GHeVp/u administration expenses 行政费用
`WH"%V:"Q administration fee 手续费；行政费
. 8G@% p{, administration in bankruptcy 破产管理
k'5?M administration order 遗产管理令
ksN+ ?E4w administrator 管理人；遗产管理人
n= u &uqA* administrator of the estate 遗产管理人
byfJy^8G admission of debt 债项承认书
iS<I0\D admission of proof 接纳债权证明
M EGv} advance 放贷款项；垫付款项；预支款项；预付款项
O~^ " advance account 暂支帐目；预付款帐户
McQe1 advance compensation 预付补偿金
1cD ! :[ advance from shareholder 股东垫款
2 FW \O0U advance pending reimbursement 预支以待日后付还
oczN5YSt advanced economy 先进经济体系
C-H@8p?T advancement 预付；预付财产
`u&Zrdr , advances warrant 垫款令
}dd8N5b advancing 贷出
#hsx#x|| adverse balance 逆差
F;<xnC{[ adverse exchange 逆汇
CL J ;< advertisement addressed to shareholders 在报章刊登的致股东通告
TBT:/ Vfun advice for collection 托收通知书
<h'5cO advice of drawing 提款通知书；汇票通知书
oT>(V]*5 advice of payment 付款通知
Yn G_m] Advisory Committee [Securities and Futures Commission]
t>$kWd{9e; 谘询委员会〔证券及期货事务监察委员会〕
[a
wjio Advisory Committee on Diversification 经济多元化谘询委员会
%eO0w a$a affidavit 誓章；遗产申报誓章
]3 l 9:| affidavit of no receipt 述明无收款的誓章
iB& 4>+N+ affiliate 联号；联营公司；附属公司
j_. 5r&w affiliated company 附属公司；联号；联营公司
-#HA"7XOE affirmation [estate duty] 非宗教式宣誓〔遗产税〕
hs$GN] affordability 负担能力
u!W0P6 African Development Bank [AfDB] 非洲开发银行
M%kO7>h8 after-acquired property 事后取得的财产
Y1J=3Y after-hours dealing 市后交易
A"r fZ` after-tax profit 税后盈利；税后利润；税后溢利
ktpa U,% agency agreement 代理协议
6 'Worj agency expenses 代理机构的开支
hK,Sf ;5V agency fee 代理费
pj ?f?.^ Agency Law 《代理法》
Xn%pNxU L agent 代理人；承销人
L>R P-x> agent of company 公司代理人
Ls] g agent's fee 代理人费；经纪费
u2?|Ue@[ aggregate 总计；总数；总体数字
0p!>JQ]m aggregate amount 总款额；总额
_zw G\I|Q aggregate assets and liabilities 总体资产与负债
&H`jL4S aggregate at constant price 按固定价格计算的总体数字
(j3xAA aggregate demand 总需求
DuHu\>f<S aggregate gross position 总持仓量
cZ2kYn 8 aggregate limit 总限额
[CXrSST")E aggregate of salaries tax 合计薪俸税
ZP\-T*)l $ aggregate performance 总体表现；总体业绩
/VN f{p aggregate supply 总体供应
]33>m|?@ aggregate surplus 总盈余
^>hW y D aggregate total 整体总额
lUvpszH= aggregate value 总值；合计价值
zp%Cr.)$ aggregated basis 合计基准
TO?R({yx* aggregated net chargeable income 合计应课税入息实额
7O J'){R$ aggregation 合并计算；合计；总和
G f<'WQ[ aggregation of incomes of husband and wife 夫妇入息合并计算
ikv Wh<=>H aggregation of property 财产的总和
qtQ6cq Ld agio 差价；贴水
l)&X$3? tz 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》
''\O v Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
Dw<bn<e- 《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》
Z*= $8 e@ Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
x?2@9u8Yb 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
R&BTA Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
L '0B$ 6 《香港政府和大韩民国政府关于相互促进和保护投资协定》
<BMXCk agreement for a settlement 授产协议
)6D,d5< agreement for assignment 转让协议
:i . { agreement for sale 售卖协议；买卖协议
"C{}Z agreement for sale and purchase 买卖协议
.xm.DRk3 agreement for the payment of interest 支付利息协议
t? yz agreement for the repayment of money 还款协议
iCHOv {p. agreement of reinsurance 再保险协议
42(Lb'G Agricultural Bank of China 中国农业银行
P>NF.B Cq air passenger departure tax 飞机乘客离境税
g9Xu@N;bL Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
w"cZHm airport tax 机场税
IV\'e} alcohol duty 酒精税
% ~2Y E alienation 让与；让渡；转让
U$W xHYo alimony 生活费；赡养费
K|hjEQRv All Ordinaries Index [AOI] 所有普通股指数
q$B>|y U all risks 全险；综合险
EkjN{$* All Sales Record for Stock Market 《股票市场成交报告》
O\"3J(y, Allied Capital Resources Limited 新联财务有限公司
<YhB8W9 P all-items index [Consumer Price Index] 总指数〔消费物价指数〕
ZL&g_jC allocation letter 拨款信件
1Y7Eajt-5 allocation of fund 分配款项；预留款项
V4'YWdTi allocation of profit 利润分配；溢利分配
lrIS{MJ+- allocation warrant 拨款令
&)AVzN+*h allotment 分配；配股
j)/nKh4O allotment notice 股份配售通知；配股通知
_0]S69lp allotment of shares 股份分配
#/Vh|UeX allowable 可获宽免；免税的
DkvF 5c& allowable business loss 可扣除的营业亏损
W"}M1o allowable expenses 可扣税的支出
R |(q allowance 免税额；津贴；备抵；准备金
,0~n3G allowance for debts 债项的免税额
}}\vV} s allowance for depreciation by wear and tear 耗损折旧免税额
=,_ +0M9 allowance for funeral expenses 殡殓费的免税额
LIvFx | allowance for inflation 为通货膨胀而预留的款项；通胀准备金
B1>/5hV} allowance for repairs and outgoings 修葺及支出方面的免税额
8TLgNQP allowance to debtor 给债务人的津贴
&h^9}>rVjV alteration of capital 资本更改
4'a=pnE$
alternate trustee 候补受托人
p8h9Ng* &` amalgamation 合并
2ZG5<"DQ" ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
[f1
(`< ambit of charges 征税范围；收费范围
oPXkY W amended valuation 经修订的估值
d(: 8M American Commodities Exchange 美国商品交易所
4, CXJ2 American Express Bank Limited 美国运通银行
=WyZX 7@R American Stock Exchange 美国证券交易所
LE9(fe) fe amortization 摊销
ToXki , amount due from banks 存放银行同业的款项
1p/3 !1 amount due from banks abroad 存放海外银行同业的款项
V@ cM |( amount due from holding companies 控股公司欠款
#t: S.A@ amount due from local banks 存放本港银行同业的款项
$m]. 8? amount due to banks 银行同业的存款
HUv/ ~^< amount due to banks abroad 海外银行同业的存款
C9n?@D;S amount due to holding companies 控股公司存款
kt["m. amount due to local banks 本港银行同业的存款
M42 Ssn) amount due to outport banks 外埠银行同业的存款
K1\a#w amount for note issue 发行纸币的款额
@Z\,q's amount of bond 担保契据的款额
,!Z *5 amount of consideration 代价款额
DRp~jW(\y amount of contribution 供款数额
smRE!f *q amount of indebtedness 负债款额
clL2k8VS amount of principal of the loan 贷款本金额
qB0E_y)a amount of rates chargeable 应征差饷数额
{B? Wu3- amount of share capital 股本额
!'&n - Q amount of sums assured 承保款额
@` 1Ds amount of variation 变动幅度
*E/`KUG] amount of vote 拨款数额
|
r&k48@ amount payable 应付款额
T`\x,`
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@|63K)Xy Amsterdam Stock Exchange 阿姆斯特丹证券交易所
BGD8w2 analysis 分析
t<z` N-5* ancillary risk 附属风险
:D%"EJ annual account 周年帐目；周年帐目报表；年度决算；年结
GT }F9F ~ annual accounting date 年结日期
6@{(;~r annual allowance 每年免税额；年积金；年度津贴；年津
LcSX *MC annual balance 年度余额
}L+ L"l& annual disposable income 每年可动用收入
A+"ia1p,} annual estimates 周年预算
Sa?ksD2IaB annual fee 年费
g*e annual general meeting 周年大会
7hlO#PYZ annual growth rate 年增率；每年增长率
_aad=B rMK annual long-term supplement 长期个案每年补助金
k.vBj~xU annual pensionable emolument 可供计算退休金的年薪
7VqM $I annual report 年报
/ %}*Xh Annual Report on the Consumer Price Index 《消费物价指数年报》
u09:Z{tL;@ annual return 周年报表；周年申报表；每年报税表格
Q<^Tl(`/N? Annual Return Rules 《周年报表规则》
nrxo &9[@n annual review of consumer prices 每年消费物价回顾
`\gnl' annual roll-forward basis 逐年延展方式
E*V `":efS annual salary 年薪
[E!oQVY annual statement 年度报表；年度决算表
aE& ,]'6 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
\?0&0;5 annuitant 年金受益人
Tx|Ir+f6L annuity 年金
E .7 annuity contract 年金合约
+*ZO&yJQ^< annuity on human life 人寿年金
6y+Kjd/D antecedent debt 先前的债项
6:Ch^c+IZ ante-dated cheque 倒填日期支票
XQ9O $
~q anticipated expenditure 预期开支
)}D'<^=#T anticipated net profit 预期纯利
_aFl_\3> anticipated revenue 预期收入
rz wF~-m + anti-inflation measure 反通货膨胀措施
Oiz ,w7LRh anti-inflationary stance 反通货膨胀立场
Ljxz.2LGr apparent deficit 表面赤字
tyXuG< apparent financial solvency 表面偿债能力
4C<j dv_J apparent partner 表面合伙人
JJ}0gZ application for personal assessment 个人入息课税申请书
Rot@x r7Hc application of fund 资金应用
kP#B5K_U| application to release as liquidator and to destruct the books of accounts and documents
h]+C.Eqnt# 申请免除清盘人职务及毁灭帐簿与文件
P7 n c 7a appointed actuary 委任精算师
h{HF8>u[ appointed auditor 委任核数师；委任审计师
=(NB % } appointed trustee 委任的受托人
-+ S F appointer 委任人
- }7e:!. apportioned pro rata 按比例分摊
ej4W{IN~: apportionment 分配；分摊
{ QHVo# Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
!MYSfPdS apportionment formula 分摊方程式
hAYTj0GZ apportionment of estate duty 遗产税的分摊
T ( OW appraisal 估价；评估
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n$^R appreciable growth 可观增长
/<@SFF. appreciable impact 显着影响
*c~T@m~DR appreciable increase 可观增长
!46R GU:I appreciation 增值；升值
{ /K. 3 appreciation against other currencies 相对其他货币升值
0E,8R{e appreciation of the exchange value of Hong Kong dollar 港元汇值上升
0 fF(Z0R, appreciation tax 增值税
Pz>s6 [ob appropriation 拨款；拨用；拨付
R:e<W/P" appropriation account 拨款帐目
hd>aZ"nm1 Appropriation Bill 拨款法案
q qpgy7 appropriation-in-aid system 补助拨款办法
PD&\LbuG approved assets 核准资产
5R'TcWf#W approved basket stock 认可一篮子证券
(qqOjz approved budget 核准预算
vwjPmOjhS approved charitable donation 认可慈善捐款
9N9 L}k b approved charitable institution 认可慈善机构
S{P JUAu approved currency 核准货币；认可货币
{["\.ZS| approved estimates 核准预算
?EJD?,} approved estimates of expenditure 核准开支预算
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k1X approved overseas insurer 核准海外保险人
J7 = + approved overseas trust company 核准海外信托公司
IE;~ ?W" approved pooled investment fund 核准汇集投资基金
_hRcc"MS` approved provident fund scheme 认可公积金计划
$ACvV "b approved provision 核准拨款
iYDEI e approved redeemable share 核准可赎回股份
[`{Z}q& approved regional stock 认可地区性证券
SSz~YR^}Sr approved retirement scheme 认可退休金计划
b vv|;6 approved subordinated loan 核准附属贷款
9K5pwC\$% arbitrage 套戥；套汇；套利
),U X4%K= arbitrageur 套戥者；套汇者
E~ %jX
}/ arbitrary amount 临时款项
r\b3AKrIN arrangement 措施；安排；协定
: `-,Lbg arrears 欠款
u.mJQDTH arrears of pay 欠付薪酬
<KE 1f7c arrears of revenue 逾期未收税款；逾期未收的帐项
)~+E[| articles of association 组织章程；组织细则；组织章程细则
+=q$ x Ia Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
Xf02"PXC ascertainment of profit 确定利润
LQtj~c>X-| "Asia Clear" “亚洲结算系统”
b7 NM#Hb Asia Commercial Bank Ltd. 亚洲商业银行有限公司
% MrWeYd1 Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
#JgH}|&a$ Asian Development Fund [ADF] 亚洲发展基金
f|h|q_< ; Asian dollar bond 亚洲美元债券
tSVc|j Asian dollar market 亚洲美元市场
qQA}Z*( m Asian dollar rate 亚洲美元利率
k5D %y3|9 Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
(@%gS[ ] Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
V.O(S\ asked price 沽盘；喊价；索价；卖方报价
xl6,s>ob assessable income 应评税入息
giZP.C"0 assessable loss 应评税亏损
M,/mE~ assessable profit 应评税利润
o*DN4oa) assessable value 应评税值
r G4';V^q assessed profit 估定利润
MS \>DW assessed value 经评估价值
!G SV6 assessment 评税；评定；估价；评税单
BybW)+~ assessment number 评税编号；估价编号
85n1eE assessment of additional tax 补加税评税
D}dn.$ assessment of performance 业绩评估；实绩评价
iVB86XZ` Assessor 评税主任
|?qquD 4= asset price bubbles 资产价格泡沫
}._eIx" asset-backed securities 具资产保证的证券
A6:e s_ assets accretion 资产增值
3pv4B :0 assets and liabilities 资产与负债
DE%KW:Hug assets betterment statement 资产递增表；资产改进表
~-EOjX(X'E assets lending 实物放款；有抵押贷款
K[ (NTp $E assets of the company passing on the death 死者去世时转移的公司资产
<F}_ /q1 assets pledged as security for liabilities 用作负债抵押的资产
5Yl <h)1 assets portfolio 资产投资组合
RoU 55 mL assets price 资产价格
2.% .Z_k) assets quality 资产质素
^C_#<m_k assets realization 资产变现
ppZDGpp assets refinancing arrangement 资产再集资安排
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*[_cqnv assets securitization 资产证券化
IB[ )TZ 2m assets situated outside Hong Kong 在香港以外地方的资产
i'9vL:3 assets stripping 削减资产；拆卖资产
~~v3p>z Rr assets value 资产值
?Lyxw] assignee 承让人
:?/cPg'D assignment 转让；转让书；转让契
2Ou[u#H assignment of interest 权益转让
gW-V=LV ( assignment of letters patent and trade mark 专利证书及商标转让
ft$RSb# assignment of property 物业转让；物业转让书
a"FCZ.O1 assignment right 转让权
UD8op]>L assignor 转让人
xZ6~Ma 2z associate 有联系的人；有关连人士；相联者；合伙人；联系人
vH#huZA?7 Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
g=;% associate member 附属会员
|2abmuR0 associated body corporate 相联法人团体
W}5xmz associated company 相联公司；联属公司
kL$!E9 associated corporation 相联法团
B?4boF ?~ Association of Chartered Certified Accountants [ACCA] [United Kingdom]
xL{a 公认会计师公会〔英国〕
>N]7IU[ - Association of Futures Exchange Brokers 香港期货经纪协会
yp$_/p O=2 Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
x n5l0'2 association of underwriters 承保人组织
/Y'Vh^9/T assumption of control 接管
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h< assurance 担保；保险；转易；转易书
eu(: `uu assurance of interest 权益的转易
+tVaB hd! at 19XX price 按一九ＸＸ年价格计算
So0f)`A at a discount 按赔价计算；按贴水价格计算；打折扣
kdl:Wt*4o at a premium 按溢价计算；按升水价格计算
SzjkI+-$: at call 通知付款；按通知
p4'G$]# at constant market price 按固定市价计算
gREzZ+([ at constant price 按固定价格计算
my}- s at cost 按成本计算
:P<]+\m at current market price 按当时市价计算；按现时市价计算
KU8J bl*
at current price 按当时价格计算；按现时价格计算
E=>FjCsu<- at factor cost 按要素成本计算；按生产要素成本计算
.ox8*OO< at money-of-the-day price 按付款当日价格计算
%d?cP}V at or better 按指定或较佳价位〔买卖指令〕
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at par 按面值计算；平价
a{R%#e\n at sight 见票即付
P %#<I}0C at the close 按收市盘
EJsM(iG]~M at the opening 按开市盘
.w0s%T,8}^ attestation 见证；见证条款
s;3= {e. at-the-money option 平价期权
M7@2^G]p attorney 受权人；受托代表人
8DegN,? attornment 新拥有人承认书
a>GyO&+Dkg attributable profit 可归属利润
4|CtRF<L attributable share value 可归属股份价值
%`r?c<P} Auckland Stock Exchange 奥克兰证券交易所
> U%gctIg auction 拍卖
9 D7+[`r(- auctioneer 拍卖商
i'#E ) audit 审计；核数
xO&eRy?% Audit Commission 审计署
y *fDwd~ Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
fp+gyTnd3 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〕
H[S %J3JI audit review 帐目审查
qYlhlH D Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
T~Gvp0r}h audited account 审计帐目；经审计的帐目
U-R6xxPZ audited annual account 经审计的周年帐目
;4.!H,d audited balance sheet 经审计的资产负债表
4A_[PM auditor 核数师；核数主任；审计师
#6 +@M auditor's certificate 核数师证明书；审计师证明书
b/C`J p auditor's report 核数师报告；审计师报告
~c %hWt Aussie bond 澳元债券
kic/*v \6@ austerity budget 紧缩预算
YgUvOyaQXf Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
5 u*-L_ Australia All Ordinaries Index 澳洲所有普通股票指数
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\9:7 Australian Dollar [AUD] 澳元
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^f]33 Australian Options Market 澳大利亚期权市场
@>W(1mRi Australian Securities Commission 澳洲证券事务监察委员会
Z @]e{zO Australian Society of Certified Practising Accountants 澳洲执业会计师公会
.
r[Hu40p Australian Stock Exchange 澳大利亚证券交易所
+f@U6Vv Austrian Schilling [ATS] 奥地利先令
cd$m25CxC authentication 认证；鉴证
a{
?`t| authority to purchase 委托购买证；委购书
{T X]\ufG authorization 认可；核准；授权；授权书
I?ae\X@M authorization by direction 指示授权
%Ti}CwI` authorization by instruction 指令授权
kPF9Z "l authorization by warrant 令状授权
(Q.waI authorization of unit trust 单位信托的认可
T>R0T{A authorized agent 指定代理人
ha(Z< authorized capital 法定资本
(2:/8 \_P authorized clerk 出市员
/ .W w6a~ authorized dealer 认可交易商
iZaI_\"__ authorized financial institution 认可财务机构
QlO0qbG[ y authorized fund 认可基金
b\-&sM(W" authorized fund house 获授权的基金公司；认可基金公司
h-Fn ? authorized institution 认可机构
B [Zjfc authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
CS==A57I authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
[^U#Qj)hL authorized insurer 获授权保险人；获认可承保人
c@ /(B:@ authorized investment 特准投资项目
fO0XA"= authorized person 获授权人
.p N`;*7` authorized representative 获授权代表
^(|vsFzn authorized share capital 法定股本
V- Cv,8 automated quotation system 自动报价系统
ML(
E o Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
A7%:05 自动交易系统〔香港期货交易所有限公司〕
#ZYVc| sT+ automatic adjustment mechanism 自动调整机制
B, TB3
{ automatic adjustment system 自动调整系统
8;Yx<woR Automatic Clearing House 自动票据交换所
WC.t_"@ automatic exchange rates accumulation system 自动化汇率累集系统
59O?_F9 Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
X!m9lV< automatic teller machine [ATM] 自动柜员机
XI22+@d6 autopay 自动转帐
89wU -Aggq available assets 可用资产
Vzwc}k*Y available fiscal reserve 现存财政储备
21< j \
M available profit 可用利润
l&?}hq^'Dn Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
)e a :Q? average 平均；平均数；海损
7D!u1?]d { average basic salary 平均基本薪金
.8P.)% average consumer expenditure 平均消费开支；一般消费开支
o9F/y=.r= average cost 平均成本
%Mk0QKzUo average cost of land production 增辟土地平均成本
qU#BJON]BR average daily turnover 平均每日成交额
sK7+Q average daily wage rate 平均每日工资率
*7h!w!LN~ average expenditure pattern 平均开支模式
^d~1E Er average growth rate 平均增长率
OnK~3j average net fixed assets 固定资产平均净值
w Axrc+ average of relatives 相对价格平均数
hrhb!0 average price 平均价格
W~p/,H cM average propensity to consume 平均消费倾向；一般消费倾向
ltD3 7QZQ average propensity to save 平均储蓄倾向；一般储蓄倾向
&bp=`=* average rate 平均率
S}ECW,K average revenue 平均收入；平均收益
Hx\H $Y average stock 平均库存；平均存货
8G5m{XTS( average yearly rent 平均年租
N1}={yF.fQ avoidance of double taxation 避免双重课税
Vw&HVo avoidance of tax 避税
