A:
G3{t{XkV A share Ａ股；甲类股份
q2* G86 abatement of tax 减税；减扣免税额
2ZMYA=[! ABN AMRO Bank N.V. 荷兰银行
W=v4dy]B above-the-line expenditure 线上项目支出；经常预算支出
f\sxx!kt above-the-line receipt 线上项目收入；经常预算收入
wYtL1D( ABSA Asia Limited 南非联合亚洲有限公司
`= A*ei5 absolute change 绝对数值变更
c+l1#[D nc absolute expenditure 实际开支
DPuz'e* absolute guideline figure 绝对准则数字
(VYY-%N` absolute interest 绝对权益
zGrUl|j absolute order of discharge 绝对破产解除令
/ ,3,l^kZ absolute profit margin 绝对利润幅度
G=lcKtMdg absolute value 实值；绝对值
Hl"qLrb4 absolutely vested interest 绝对既得权益
dmHpF\P5f absorbed cost 已吸收成本；已分摊成本
|oq27*ix~m absorption 吸收；分摊；合并
4q"x| }a absorption rate 吸收率；摊配率；分摊率
^h +,Kn0@ ACB Finance Limited 亚洲商业财务有限公司
8(R%?> 8 acceptable form of reciprocity 合理的互惠条件
u eO&% acceptable rate 适当利率；适当汇率
{C>.fg% t acceptance agreement 承兑协议
N& `VMEB)k acceptance for honour 参加承兑
"4c
?hH:C acceptor 承兑人；接受人；受票人
Ue:'55 acceptor for honour 参加承兑人
7^|oO~x6 accident insurance 意外保险
<3dmY= Accident Insurance Association of Hong Kong 香港意外保险公会
)i&z!|/2 accident insurance scheme 意外保险计划
+ I$c+WfU accident year basis 意外年度基准
B4^+& B# accommodation 通融；贷款
WvG0hts=[ accommodation bill 通融票据；空头票据
cE}R7,y accommodation party 汇票代发人
z? $F2+f& account balance 帐户余额；帐户结余
{HKd="%VG account book 帐簿
G}aw{Vbg_ account collected in advance 预收款项
tlw$/t Ma account current book 往来帐簿
]>R|4K_ account of after-acquired property 事后取得的财产报告
kTG4h@w account of defaulter 拖欠帐目
6X(Yv2X&4% account payable 应付帐款
!w['@x. account payee only [A/C payee only] 只可转帐；存入收款人帐户
+0U{CmH account receivable 应收帐款
zk8 o[4 account receivable report 应收帐款报表
ZV}"k_+- account statement 结单；帐单；会计财务报表
^6!C":f account title 帐户名称；会计科目
laX(?{_ accountant's report 会计师报告
O5HK2Xg,C Accountant's Report Rules 会计师报告规则
fY@Y$S`Fh accounting and auditing procedure 会计与审计程序；会计与核数程序
yjZ ]_. Accounting Arrangements 《会计安排》
p<1z! `!P accounting basis 会计基础
<7HVkAa accounting by Official Receiver 破产管理署署长呈交的帐目
J&4QI( b. Accounting Circular 《会计通告》
S pxkB! accounting class 会计类别
c$),/0td| accounting date 记帐日期；会计结算日期
{6 %vmMbJ accounting for money 款项核算
Fj\}&H*+ Accounting Officer 会计主任
%,$Ms?,n` accounting period 会计报告期；会计期
t3ua5xw accounting policy 会计政策；会计方针
u P<w rlW accounting practice 会计惯例
5urM,1SQ@ accounting principle 会计准则
wjk-$p accounting record 会计记录
sS 5 ]d8
accounting report 会计报告
Rk2V[R.`S Accounting Services Branch [Treasury] 会计事务部〔库务署〕
|FZ)5 Accounting Society of China 中国会计学会
74YMFI accounting statement 会计报表
=a>a A Z accounting system 会计制度；会计系统
QjH;'OVt accounting transaction 会计事项；帐务交易
' N$hbl accounting treatment 会计处理
o -tc}Aa accounting year 会计年度
^UP!y!&N accretion 增值；添加
,L#Qy>MOb accrual 应计项目；应累算数目
<. j `n accrual basis 应计制；权责发生制
`n%uvo}UT accrual basis accounting 应计制会计；权责发生制会计
s( 56aE accrue 应累算；应计
tydD ~a accrued benefit 应累算利益
GOJ*>GpS accrued charges 应计费用
cU8Rm\? accrued cumulative preference share dividend 应累算的累积优先股股息
}X{#=*$GQ accrued expenses 应累算费用
L3 :dANG accrued interest payable 应付利息；应计未付利息
1qW Iku accrued interest receivable 应收利息；应计未收利息
K*; e>{p accrued right 累算权益
hn9'M!*:O accruing profit 应累算的利润
w~J 7|8Y accumulated fiscal reserve 累积财政储备
;h[ p " accumulated profit 累积利润；滚存溢利
} ).rD accumulated reserve 累积储备
mG4myQ?$ accumulation of surplus income 累积收益盈余
XMb]&VvH acquired assets 既得资产
n<
UuVu acquisition 收购；购置；取得
5wM*(H^c[ acquisition cost 购置成本
juQ&v>9W) acquisition expenses 购置费用
6^U8U tx acquisition of 100% interest 收购全部股权
_DPWp,k<~ acquisition of control 取得控制权
ylm*a74-X acquisition of fixed assets 购置固定资产
Oo'IeXQ9( acquisition of shell “买壳”
Y< ('G5A acquisition price 收购价
6<sd6SM act of God 天灾
PW(4-H acting partner 执事合伙人
yl| ?+ active market 买卖活跃的市场；交投畅旺的市场；旺市
f%n],tE6 active partner 积极参与的合伙人
o>rsk
6lNi active trading 交投活跃
|J: n' } actual circulation 实际流通
z-<091, actual cost 实际成本
f,:SI&c\ actual expenditure 实际开支；实际支出
D<}z7W- actual income 实际入息；实际收入；实际收益
oBZ\mk L actual market 现货市场
Ay7I_" % actual price 现货价；实际价格
b&:>v9 U actual profit 实际利润
V wfeaDJw actual quotation 实盘；实际价位；实际报价
L:$kd `v[ actual year basis 按实际年度计算
AC Qc
0:q actuals 实货
Yud]s~N actuarial investigation 精算调查
*a_U2}N actuarial principle 精算原则
O;RsYs9 actuarial report 精算师报告
MD(? Wh Actuarial Society of Hong Kong 香港精算学会
I&9_F% rX actuarial valuation 精算师估值
ovv<7` actuary 精算师
i}cqV
B?r ad referendum agreement 暂定协议；有待覆核的协定
v{%x,K56 ad valorem duty 从价税；按值征税
kev|AU (WX ad valorem duty system 从价税制
v+a$Xh3Y~ ad valorem fee 从价费
(,Zy 2wr= ad valorem tariff 从价关税
0k]$ he;h additional allowance 额外免税额
Dep.Qfv{- additional amount for unexpired risk 未过期风险的额外款额
<9zzjgzG{c additional assessable profit 补加应评税利润
YbaaX{7^ additional assessment 补加评税
Jg3OM Ut additional commitment 额外承担
uSnG= tB additional commitment vote 额外承担拨款
uw'>tb@ additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
a!UQ]prT additional dependent parent allowance 供养父母额外免税额
}yQ&[Mt additional provision 额外拨款
{ +d](+$ additional stamp duty 附加印花税
SU,S1C_q8 additional tax 补加税罚款；补加税款
Z e `=n Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
P2HR4`c adjudged bankrupt 被裁定破产
a7?z{ssEi adjudicated bankrupt 裁定破产人
I r%L%MuR] adjudication fee 裁定费；评定印花税额手续费；评估契据费
ZJL8"(/R adjudication of bankruptcy 裁定破产；宣告破产
f3,qDbQyJ adjudication of insolvency 裁定无力偿还债务
X[' VZz7 adjusted actual 经调整的实数；调整后的实数
_ ~q!<-Z adjusted current assets 经调整的流动资产；调整后的流动资产
jA<(#lm; adjusted figure 经调整的数字；调整后的数额
9W^sq<tR adjusted liabilities 经调整的负债；调整后的负债
t:MeSO adjusted loss 经调整的亏损；调整后的亏损
0r<?Ve 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
>"LHr&;m&h adjusted profit 经调整的利润；调整后的利润
ie<zc+*rW adjusted surplus 经调整的盈余额；调整后的盈余额
z1dSZ0NoA adjusted value 经调整的价值；调整后的价值
d|I_SI1 adjustment 调整；修订；理算〔保险〕
UA>3,|gV1 adjustment centre 调剂中心
VO"/cG;]* adjustment lag 调整过程的时间差距；调整时差
}kJ fTsFS adjustment mechanism 调整机制
Y.}"<{RQ adjustment of loss 亏损调整
0. pZlv adjustment process 调整过程；调整程序
hc"l^a!7ic adjustment range 调整幅度
j-~x==c-; administered exchange rate 受管制汇率
Lzr&Q(mL Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
`'W/uCpl administration expenses 行政费用
DIqM\ >< administration fee 手续费；行政费
*lZ;kW(}p administration in bankruptcy 破产管理
"0*yD[2 administration order 遗产管理令
`ef C4#*!! administrator 管理人；遗产管理人
I |PEC -( administrator of the estate 遗产管理人
+ 6noQYe admission of debt 债项承认书
%fbV\@jDCX admission of proof 接纳债权证明
_sp, ,gz advance 放贷款项；垫付款项；预支款项；预付款项
PL/g@a^tY advance account 暂支帐目；预付款帐户
+N6IdDN3 advance compensation 预付补偿金
I45 kPfu advance from shareholder 股东垫款
t4;eabZK advance pending reimbursement 预支以待日后付还
k kZ2Jxvx advanced economy 先进经济体系
UWW^g@d4 advancement 预付；预付财产
uB p,_V ? advances warrant 垫款令
<mrvuWg0 advancing 贷出
f -.dL adverse balance 逆差
t]3> X adverse exchange 逆汇
7$"A2 x advertisement addressed to shareholders 在报章刊登的致股东通告
"*U0xnI advice for collection 托收通知书
"U"phLX advice of drawing 提款通知书；汇票通知书
x/fhlf}a}= advice of payment 付款通知
g g0rkg Advisory Committee [Securities and Futures Commission]
-gQtw%
`x 谘询委员会〔证券及期货事务监察委员会〕
T }}T`Ce Advisory Committee on Diversification 经济多元化谘询委员会
kk`K)PESi affidavit 誓章；遗产申报誓章
^l:~ r2 affidavit of no receipt 述明无收款的誓章
PFKl6_( affiliate 联号；联营公司；附属公司
aM7e?.rU affiliated company 附属公司；联号；联营公司
cyMvjzzRN affirmation [estate duty] 非宗教式宣誓〔遗产税〕
u1}/SlCp affordability 负担能力
K N Y African Development Bank [AfDB] 非洲开发银行
)_&P:;N after-acquired property 事后取得的财产
ndmsXls after-hours dealing 市后交易
o5 @d1A after-tax profit 税后盈利；税后利润；税后溢利
Z bW!c1s{ agency agreement 代理协议
bcR";cE agency expenses 代理机构的开支
adcH3 rV agency fee 代理费
A`B>fI Agency Law 《代理法》
B_uhNLd agent 代理人；承销人
/~(T[\E< agent of company 公司代理人
J9%I&lu/ agent's fee 代理人费；经纪费
{xD\ w^ aggregate 总计；总数；总体数字
A=Y A #0 aggregate amount 总款额；总额
;tJ}* !z
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8|L U=p`y' aggregate at constant price 按固定价格计算的总体数字
QO/nUl 0E aggregate demand 总需求
Iq0[Kd0.j aggregate gross position 总持仓量
A'tv[T d8, aggregate limit 总限额
I!?)}d aggregate of salaries tax 合计薪俸税
)krBj F.$ aggregate performance 总体表现；总体业绩
XtZeT~/7RT aggregate supply 总体供应
]+k]Gbty6 aggregate surplus 总盈余
Yu}[RXC(= aggregate total 整体总额
4C#r =Uw` aggregate value 总值；合计价值
e P|_ aggregated basis 合计基准
yMz dM&a!* aggregated net chargeable income 合计应课税入息实额
LE|DM z|J aggregation 合并计算；合计；总和
Q\nIU7:bZ aggregation of incomes of husband and wife 夫妇入息合并计算
@CtnV| aggregation of property 财产的总和
Ak dx1h, agio 差价；贴水
u}">b+{! 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》
H %D cp#k Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
b}3t8?wG& 《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》
" C. cU Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
)Z*n m<= 《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》
dH kI9; Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
.MS41
E ! 《香港政府和大韩民国政府关于相互促进和保护投资协定》
hz+O .k],? agreement for a settlement 授产协议
r Q-,mq agreement for assignment 转让协议
R b_%vOM agreement for sale 售卖协议；买卖协议
y&W3CW\: agreement for sale and purchase 买卖协议
x V0:K= agreement for the payment of interest 支付利息协议
kz"QS.${ agreement for the repayment of money 还款协议
h+!@`c>)Y agreement of reinsurance 再保险协议
pkE4"M!3= Agricultural Bank of China 中国农业银行
B/_~j_n$m air passenger departure tax 飞机乘客离境税
9+
A~( Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
eJ0Xfw%y%T airport tax 机场税
FfC\u uRe alcohol duty 酒精税
lt("yqBu alienation 让与；让渡；转让
ATWa/"l(H- alimony 生活费；赡养费
nh]HEG0CZJ All Ordinaries Index [AOI] 所有普通股指数
eMLcm ZJR all risks 全险；综合险
&X6hOc:``\ All Sales Record for Stock Market 《股票市场成交报告》
cX#U_U~d Allied Capital Resources Limited 新联财务有限公司
sd _DG8V all-items index [Consumer Price Index] 总指数〔消费物价指数〕
Fr_6pEH]} allocation letter 拨款信件
hK UK#xx allocation of fund 分配款项；预留款项
?sW}<8\ allocation of profit 利润分配；溢利分配
[VE>{4]W allocation warrant 拨款令
T<% %f.x[s allotment 分配；配股
)&$mFwf allotment notice 股份配售通知；配股通知
aM4-quaG] allotment of shares 股份分配
4 'DEdx,&f allowable 可获宽免；免税的
gle<{
` allowable business loss 可扣除的营业亏损
48, uO ! allowable expenses 可扣税的支出
3ESrd"W= allowance 免税额；津贴；备抵；准备金
/?1^&a allowance for debts 债项的免税额
Nwg ?(h# allowance for depreciation by wear and tear 耗损折旧免税额
3=("vR`! allowance for funeral expenses 殡殓费的免税额
'A,)PZL9i allowance for inflation 为通货膨胀而预留的款项；通胀准备金
XFv^j SF allowance for repairs and outgoings 修葺及支出方面的免税额
]G~Z'fs<( allowance to debtor 给债务人的津贴
IAJ+n0U alteration of capital 资本更改
tZY 6{,K%4 alternate trustee 候补受托人
;YZ'd"0v amalgamation 合并
)~CNh5z 6Y ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
(F&o!W ambit of charges 征税范围；收费范围
*mz -g7 amended valuation 经修订的估值
!E6Q ED" American Commodities Exchange 美国商品交易所
H@te!EE American Express Bank Limited 美国运通银行
i !*8@:VI American Stock Exchange 美国证券交易所
b"nD5 r amortization 摊销
}LY)FT4n amount due from banks 存放银行同业的款项
} J`cRDO amount due from banks abroad 存放海外银行同业的款项
O Cn ra amount due from holding companies 控股公司欠款
U Z1Au;(| amount due from local banks 存放本港银行同业的款项
`PT'Lakf;3 amount due to banks 银行同业的存款
>uxA ti\ amount due to banks abroad 海外银行同业的存款
3i#'osq amount due to holding companies 控股公司存款
2;x+#D8 amount due to local banks 本港银行同业的存款
tHEZu oi amount due to outport banks 外埠银行同业的存款
I 9<%fv amount for note issue 发行纸币的款额
@V Sr'?7- amount of bond 担保契据的款额
:_h#A }8Xd amount of consideration 代价款额
Ek60 [a amount of contribution 供款数额
q<K/q"0-l amount of indebtedness 负债款额
NFPWh3),f amount of principal of the loan 贷款本金额
(v&iXD5t amount of rates chargeable 应征差饷数额
(3 Z;c_N amount of share capital 股本额
!xU[BCbfYV amount of sums assured 承保款额
l V9 amount of variation 变动幅度
7u:QT2=& amount of vote 拨款数额
_K B%g_{ amount payable 应付款额
;?v &=Z't. amount receivable 应收款额
%Iiu#- 'B Amsterdam Stock Exchange 阿姆斯特丹证券交易所
buDz]ec
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}nptmc ancillary risk 附属风险
Cg8 annual account 周年帐目；周年帐目报表；年度决算；年结
wlEK"kKU annual accounting date 年结日期
?KW o1 annual allowance 每年免税额；年积金；年度津贴；年津
FQ0PXYh annual balance 年度余额
F<^f6z8 annual disposable income 每年可动用收入
L^=G(op* annual estimates 周年预算
Y8h 96 annual fee 年费
dl(!{t Z# annual general meeting 周年大会
6#Rco%07zI annual growth rate 年增率；每年增长率
RI Dl4c
[ annual long-term supplement 长期个案每年补助金
Z FX6 iAxd annual pensionable emolument 可供计算退休金的年薪
e>P>DmlW annual report 年报
T!i$nI& Annual Report on the Consumer Price Index 《消费物价指数年报》
03.\!rZZ annual return 周年报表；周年申报表；每年报税表格
$}fY
B/ Annual Return Rules 《周年报表规则》
mNsd&Rk' annual review of consumer prices 每年消费物价回顾
6`X}Z'4.Ox annual roll-forward basis 逐年延展方式
i v.G annual salary 年薪
:x3xeVt Y annual statement 年度报表；年度决算表
i0Rj;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
$&&+2?cx0 annuitant 年金受益人
<*9(m annuity 年金
b wa*| {R annuity contract 年金合约
>uDC!0 )R annuity on human life 人寿年金
& }t8O?! antecedent debt 先前的债项
OuK RaZ ante-dated cheque 倒填日期支票
@)wsHW%cjz anticipated expenditure 预期开支
| D_4 iFC anticipated net profit 预期纯利
. # Z"Sj anticipated revenue 预期收入
{gxP_> anti-inflation measure 反通货膨胀措施
#N;&^El anti-inflationary stance 反通货膨胀立场
biS{. apparent deficit 表面赤字
=&<d4'(Qk apparent financial solvency 表面偿债能力
x<7? apparent partner 表面合伙人
;#^ o5ht application for personal assessment 个人入息课税申请书
r`pf%9k application of fund 资金应用
X]o"vx%C application to release as liquidator and to destruct the books of accounts and documents
'2UQN7@d 申请免除清盘人职务及毁灭帐簿与文件
06?d#{?M1o appointed actuary 委任精算师
bz1AmNZG appointed auditor 委任核数师；委任审计师
sY1.z5"Mm appointed trustee 委任的受托人
k9;t3 -P appointer 委任人
%j2$ ezud apportioned pro rata 按比例分摊
3#Iq5vT apportionment 分配；分摊
YABi`;R]' Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
de;CEm<n apportionment formula 分摊方程式
Vt,P.CfdC apportionment of estate duty 遗产税的分摊
zZP/ C
appraisal 估价；评估
5#y_ EpL" appreciable growth 可观增长
C{+JrHV%h appreciable impact 显着影响
TF 80WMt appreciable increase 可观增长
YI`BA`BQ8 appreciation 增值；升值
BO8?{~i appreciation against other currencies 相对其他货币升值
4$81ilBcL appreciation of the exchange value of Hong Kong dollar 港元汇值上升
:98:U~ d1 appreciation tax 增值税
6Kw? appropriation 拨款；拨用；拨付
+N'&6z0Wf appropriation account 拨款帐目
Z:^ S-h Appropriation Bill 拨款法案
2H`> Kj appropriation-in-aid system 补助拨款办法
KT 17I&: approved assets 核准资产
R}IuMMx approved basket stock 认可一篮子证券
Xq<_r^ approved budget 核准预算
FlUO3rc| approved charitable donation 认可慈善捐款
+D O<M1uE approved charitable institution 认可慈善机构
LXZI|K[}k approved currency 核准货币；认可货币
0g~C dp approved estimates 核准预算
3E0C $v KM approved estimates of expenditure 核准开支预算
Z{ /GT7 / approved overseas insurer 核准海外保险人
8n:N#4Dh^ approved overseas trust company 核准海外信托公司
0JKTwLhC approved pooled investment fund 核准汇集投资基金
#N%j9 approved provident fund scheme 认可公积金计划
EB@rIvUi, approved provision 核准拨款
KT7R0 v approved redeemable share 核准可赎回股份
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F approved regional stock 认可地区性证券
c]i;0j? Dl approved retirement scheme 认可退休金计划
Ik G;j+= approved subordinated loan 核准附属贷款
Vol }wc arbitrage 套戥；套汇；套利
,`YIcrya: arbitrageur 套戥者；套汇者
Z$B%V t arbitrary amount 临时款项
bAy\Sr
#/ arrangement 措施；安排；协定
5X9L h_p arrears 欠款
Pa?{}A arrears of pay 欠付薪酬
fsWIz1 K arrears of revenue 逾期未收税款；逾期未收的帐项
nrX+ ' articles of association 组织章程；组织细则；组织章程细则
[) kuu Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
+n$ruoRJh ascertainment of profit 确定利润
( uG; Q "Asia Clear" “亚洲结算系统”
m &z(2yb1 Asia Commercial Bank Ltd. 亚洲商业银行有限公司
'=eVem= Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
@=
= ) Asian Development Fund [ADF] 亚洲发展基金
n&D BMU Asian dollar bond 亚洲美元债券
EXwU{Hl Asian dollar market 亚洲美元市场
o wI:Qs_/4 Asian dollar rate 亚洲美元利率
Wyow MFp Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
S <-5<Pg Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
9}L2$^#,NA asked price 沽盘；喊价；索价；卖方报价
7 t oIbC# assessable income 应评税入息
`U|zNizO assessable loss 应评税亏损
EEo I| assessable profit 应评税利润
Mz86bb^J assessable value 应评税值
&pR 8sySu assessed profit 估定利润
G]{^.5 assessed value 经评估价值
NciIqF assessment 评税；评定；估价；评税单
g_A#WQyh\' assessment number 评税编号；估价编号
I?Z"YR+MQ assessment of additional tax 补加税评税
cV_-Bcb assessment of performance 业绩评估；实绩评价
$o9@ ?2 Assessor 评税主任
ReL +V asset price bubbles 资产价格泡沫
Le{.B@2-" asset-backed securities 具资产保证的证券
.:GOKyr(~ assets accretion 资产增值
!H<%X~| , assets and liabilities 资产与负债
uu"hu||0_ assets betterment statement 资产递增表；资产改进表
jSRi assets lending 实物放款；有抵押贷款
ledr[) assets of the company passing on the death 死者去世时转移的公司资产
|[>yJXxEL@ assets pledged as security for liabilities 用作负债抵押的资产
x9S9%JG : assets portfolio 资产投资组合
#0\* 8 6 assets price 资产价格
6V}xgfB assets quality 资产质素
6j+X@|2^ assets realization 资产变现
Ta/ u&t4 assets refinancing arrangement 资产再集资安排
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{`T^ &b k assets situated outside Hong Kong 在香港以外地方的资产
@`8a 3sL) assets stripping 削减资产；拆卖资产
5tzO=g O[ assets value 资产值
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assignee 承让人
NV@ $\ < assignment 转让；转让书；转让契
! IB}&m assignment of interest 权益转让
<P6d-+ assignment of letters patent and trade mark 专利证书及商标转让
VZ y$ 0* assignment of property 物业转让；物业转让书
yy&L& v' assignment right 转让权
|JP'j1 Ka assignor 转让人
oA7 | s1 associate 有联系的人；有关连人士；相联者；合伙人；联系人
?r5 a* Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
q">}3`k associate member 附属会员
bNiJ"k<pN associated body corporate 相联法人团体
Q<ia associated company 相联公司；联属公司
+Ar4X -A{y associated corporation 相联法团
-T-yt2h( Association of Chartered Certified Accountants [ACCA] [United Kingdom]
\Sv|yQ UT 公认会计师公会〔英国〕
ccp9nX v Association of Futures Exchange Brokers 香港期货经纪协会
Dhfor+Epy Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
z"QXPIXPk association of underwriters 承保人组织
i~R+ g3oi assumption of control 接管
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*jiz assurance 担保；保险；转易；转易书
f5l\3oL assurance of interest 权益的转易
LP'q$iB! at 19XX price 按一九ＸＸ年价格计算
QD%6K=8Q at a discount 按赔价计算；按贴水价格计算；打折扣
o@]n<ZYo at a premium 按溢价计算；按升水价格计算
W1t_P&i at call 通知付款；按通知
i[{*(Y$L at constant market price 按固定市价计算
+>Gw)|oX at constant price 按固定价格计算
?~#[ cx at cost 按成本计算
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bx at current market price 按当时市价计算；按现时市价计算
M"u=)CT at current price 按当时价格计算；按现时价格计算
ITi#p% at factor cost 按要素成本计算；按生产要素成本计算
!?Y71:_! at money-of-the-day price 按付款当日价格计算
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8}4.x3uw at par 按面值计算；平价
a I`d at sight 见票即付
`w8cV ? at the close 按收市盘
BM)a,fIgo at the opening 按开市盘
I,,SR" attestation 见证；见证条款
z7)$m0',? at-the-money option 平价期权
hN gT/y8 attorney 受权人；受托代表人
SMRCG"3qwA attornment 新拥有人承认书
\u[5O@v# attributable profit 可归属利润
DB_oRr[oj attributable share value 可归属股份价值
IB 4L(n1 Auckland Stock Exchange 奥克兰证券交易所
[fb9;,x` auction 拍卖
G v
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2Dvq3VbiO" audit 审计；核数
0Q,Tcj Audit Commission 审计署
QQ S "K
g Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
t7xJ " 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
_4#7 ? p audit review 帐目审查
*8yC6|wL? Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
I3T;|;P7 audited account 审计帐目；经审计的帐目
xXmlHo<D audited annual account 经审计的周年帐目
l=S!cj ; audited balance sheet 经审计的资产负债表
Nl% 5O Bm auditor 核数师；核数主任；审计师
qf<o"B|_9 auditor's certificate 核数师证明书；审计师证明书
D; +Y0B auditor's report 核数师报告；审计师报告
-ik((qx_ Aussie bond 澳元债券
<@+L^Ps~z austerity budget 紧缩预算
NE) w$>0M Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
M\7F1\ X Australia All Ordinaries Index 澳洲所有普通股票指数
48G^$ T{ Australian Dollar [AUD] 澳元
&G\C [L Australian Options Market 澳大利亚期权市场
;b=7m#5 Australian Securities Commission 澳洲证券事务监察委员会
]6|?H6'/`v Australian Society of Certified Practising Accountants 澳洲执业会计师公会
"SWL@}8vx Australian Stock Exchange 澳大利亚证券交易所
,nP nH1vb Austrian Schilling [ATS] 奥地利先令
p<l+js(5| authentication 认证；鉴证
!,5qAGi0 authority to purchase 委托购买证；委购书
DZb0'+jQ authorization 认可；核准；授权；授权书
xUa9>=JU{ authorization by direction 指示授权
oblw!) authorization by instruction 指令授权
aYHs 35 authorization by warrant 令状授权
}S13]Kk?= authorization of unit trust 单位信托的认可
<8Zs; >YuK authorized agent 指定代理人
;<E?NBV^ authorized capital 法定资本
n: {f\ authorized clerk 出市员
! /|B4Yv authorized dealer 认可交易商
T xpj#JD authorized financial institution 认可财务机构
wGIRRM !b authorized fund 认可基金
hg'eSU$ J authorized fund house 获授权的基金公司；认可基金公司
^% g 8OP authorized institution 认可机构
J<Ki;_=I authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
O(.eHZ= authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
?G]yU authorized insurer 获授权保险人；获认可承保人
#,})N*7 authorized investment 特准投资项目
gQY`qz authorized person 获授权人
PG|Zu3[ authorized representative 获授权代表
Py+ B 2G| authorized share capital 法定股本
q$}J/w( , automated quotation system 自动报价系统
~=oCou`XF Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
_@y9=e 自动交易系统〔香港期货交易所有限公司〕
9O^~l2 ` automatic adjustment mechanism 自动调整机制
G2@'S&2@s automatic adjustment system 自动调整系统
]<q!pE;t Automatic Clearing House 自动票据交换所
C R#-!_=4 automatic exchange rates accumulation system 自动化汇率累集系统
Z 7e"4w A Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
AAB_ Ytf automatic teller machine [ATM] 自动柜员机
o4z|XhLr autopay 自动转帐
/!/Pk'p=/ available assets 可用资产
\lDh" available fiscal reserve 现存财政储备
6ZjY-)h available profit 可用利润
M D,BGO?C Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
9j5Z!Vsy average 平均；平均数；海损
G- ]_
d average basic salary 平均基本薪金
Cyg(~7] average consumer expenditure 平均消费开支；一般消费开支
ozHL'H average cost 平均成本
wp4
.~E average cost of land production 增辟土地平均成本
^d(gC%+!u average daily turnover 平均每日成交额
.O+, 1&D5 average daily wage rate 平均每日工资率
&/otoAr( average expenditure pattern 平均开支模式
_ph1( ! H$ average growth rate 平均增长率
nU#K=e
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jgkY ^l average of relatives 相对价格平均数
SVV-zz]3M average price 平均价格
mfDt_Iq average propensity to consume 平均消费倾向；一般消费倾向
*Id[6Z average propensity to save 平均储蓄倾向；一般储蓄倾向
RgM=g8}M average rate 平均率
4)L};B= average revenue 平均收入；平均收益
PBiA/dG[; average stock 平均库存；平均存货
N1 vA>(2A average yearly rent 平均年租
^EmePkPI avoidance of double taxation 避免双重课税
iT{[zLz >1 avoidance of tax 避税
