A:
4F!d V;"Z( A share Ａ股；甲类股份
INpub 5 abatement of tax 减税；减扣免税额
49G Cj`As ABN AMRO Bank N.V. 荷兰银行
m"]ys # above-the-line expenditure 线上项目支出；经常预算支出
!CKUk oX above-the-line receipt 线上项目收入；经常预算收入
U 7?ez ABSA Asia Limited 南非联合亚洲有限公司
P #PQ4uK \ absolute change 绝对数值变更
?Pc 3*. absolute expenditure 实际开支
p7er04/}\ absolute guideline figure 绝对准则数字
>j3N-;o@? absolute interest 绝对权益
Bs }>#I absolute order of discharge 绝对破产解除令
Q8i6kf! absolute profit margin 绝对利润幅度
RGmpkQEp absolute value 实值；绝对值
@Iu-F4YT absolutely vested interest 绝对既得权益
?C3cPt" absorbed cost 已吸收成本；已分摊成本
<^ {: K` absorption 吸收；分摊；合并
+6atbbe} absorption rate 吸收率；摊配率；分摊率
W^f#xrq> ACB Finance Limited 亚洲商业财务有限公司
=oJiNM5_u acceptable form of reciprocity 合理的互惠条件
X3yr6J[ ^ acceptable rate 适当利率；适当汇率
oJ:J'$W( acceptance agreement 承兑协议
= ;d<Ikj acceptance for honour 参加承兑
L4b4X acceptor 承兑人；接受人；受票人
(z7#KJ1+Aw acceptor for honour 参加承兑人
Xg,BK0O accident insurance 意外保险
M='Kjc>e Accident Insurance Association of Hong Kong 香港意外保险公会
3FN? CN] O accident insurance scheme 意外保险计划
*2F }e4v accident year basis 意外年度基准
K2 2 Xo<3 accommodation 通融；贷款
/+msrrpD accommodation bill 通融票据；空头票据
|e\%pfZ accommodation party 汇票代发人
6Y^o8 R account balance 帐户余额；帐户结余
{J$aA6t:"T account book 帐簿
$!Tw`O account collected in advance 预收款项
@@jdF-Utj; account current book 往来帐簿
`Fj(g!` account of after-acquired property 事后取得的财产报告
J^4k} account of defaulter 拖欠帐目
2wCRT}C account payable 应付帐款
8n? .w:Y/ account payee only [A/C payee only] 只可转帐；存入收款人帐户
tw66XxE account receivable 应收帐款
HJm O + account receivable report 应收帐款报表
[eRMlSXA account statement 结单；帐单；会计财务报表
Ay]5GA!W+ account title 帐户名称；会计科目
iY-dM(_:] accountant's report 会计师报告
>Fz$DKr[ Accountant's Report Rules 会计师报告规则
H V@:!zM accounting and auditing procedure 会计与审计程序；会计与核数程序
{QID @ Accounting Arrangements 《会计安排》
nKdLhCN'= accounting basis 会计基础
Q1z04m1_y[ accounting by Official Receiver 破产管理署署长呈交的帐目
# eYVZ=E Accounting Circular 《会计通告》
oWmla*nCKL accounting class 会计类别
j7&l&)5 accounting date 记帐日期；会计结算日期
{Y Ymt!Ic accounting for money 款项核算
+zsya4r Accounting Officer 会计主任
$]FWpr%) accounting period 会计报告期；会计期
n9fk{"y'G accounting policy 会计政策；会计方针
MXb(Z9)]kw accounting practice 会计惯例
|k+^D : accounting principle 会计准则
pC6_
jIZ accounting record 会计记录
/V&Y@j accounting report 会计报告
kN)ev?pQ[ Accounting Services Branch [Treasury] 会计事务部〔库务署〕
~6tY\6$9f Accounting Society of China 中国会计学会
YbKW;L&Ff accounting statement 会计报表
a0R]hENC accounting system 会计制度；会计系统
1*fA >v accounting transaction 会计事项；帐务交易
RulIzv accounting treatment 会计处理
( yfT kBy accounting year 会计年度
q<VhP 2R accretion 增值；添加
(P ?9Jct accrual 应计项目；应累算数目
T (qu~} accrual basis 应计制；权责发生制
- g0> >{M' accrual basis accounting 应计制会计；权责发生制会计
i(WWF#N 5 accrue 应累算；应计
2xX7dl(c C accrued benefit 应累算利益
J5k% accrued charges 应计费用
iwbjjQPr accrued cumulative preference share dividend 应累算的累积优先股股息
/03>|Juo accrued expenses 应累算费用
r`2& o accrued interest payable 应付利息；应计未付利息
\
(,2^T'$J accrued interest receivable 应收利息；应计未收利息
H<
j+-u4b accrued right 累算权益
t(Uoi~#[ accruing profit 应累算的利润
#XsqTK_nk accumulated fiscal reserve 累积财政储备
9L};vkYk# accumulated profit 累积利润；滚存溢利
F r~xN!
accumulated reserve 累积储备
e\<I:7%Rg accumulation of surplus income 累积收益盈余
~J|0G6H acquired assets 既得资产
V;"'!dVX acquisition 收购；购置；取得
nFqMS|EN acquisition cost 购置成本
LdOB[W acquisition expenses 购置费用
Dng^4VRd acquisition of 100% interest 收购全部股权
iaB5t<t1r acquisition of control 取得控制权
GOt @x9% acquisition of fixed assets 购置固定资产
/?sV\shy acquisition of shell “买壳”
[# :k3aFz acquisition price 收购价
Ev%\YI!MaY act of God 天灾
< $ 5\^y,V acting partner 执事合伙人
3r\QLIr L8 active market 买卖活跃的市场；交投畅旺的市场；旺市
ZU`"^FQ3A active partner 积极参与的合伙人
W>~V?%F&' active trading 交投活跃
X\;y;pmRH actual circulation 实际流通
P.o W#Je actual cost 实际成本
.eE5pyw+C actual expenditure 实际开支；实际支出
$)U
RY~; i actual income 实际入息；实际收入；实际收益
@9- qqU@ actual market 现货市场
4t":Wut C actual price 现货价；实际价格
1 !sYd@iD@ actual profit 实际利润
Yr+&|;DB actual quotation 实盘；实际价位；实际报价
n#*cVB81 actual year basis 按实际年度计算
f =Nm2(e actuals 实货
MYjCxy-;A actuarial investigation 精算调查
O%Mh
g\#B actuarial principle 精算原则
6[cMPp x actuarial report 精算师报告
&\LbajP:+ Actuarial Society of Hong Kong 香港精算学会
tm$3ZzP4 actuarial valuation 精算师估值
.MKxHM7 actuary 精算师
Fq8Z: ;C8 ad referendum agreement 暂定协议；有待覆核的协定
[(C lvGx ad valorem duty 从价税；按值征税
KLX>QR@ ad valorem duty system 从价税制
4
QWHGh" ad valorem fee 从价费
*d=pK*g ad valorem tariff 从价关税
u% FA. additional allowance 额外免税额
PYZ 8@G additional amount for unexpired risk 未过期风险的额外款额
{0? 76| additional assessable profit 补加应评税利润
% :NI@59 additional assessment 补加评税
!59q@M ya[ additional commitment 额外承担
1peN@Yk2W additional commitment vote 额外承担拨款
'>Z
Ou3> additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
/#tOi[0[ additional dependent parent allowance 供养父母额外免税额
U-@\V1;C additional provision 额外拨款
t4h* re+ additional stamp duty 附加印花税
v"j7},P@ additional tax 补加税罚款；补加税款
L(.5: &Y=` Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
k20 tn
ew adjudged bankrupt 被裁定破产
G]{)yZ'} adjudicated bankrupt 裁定破产人
y0 xte& adjudication fee 裁定费；评定印花税额手续费；评估契据费
>">-4L17m adjudication of bankruptcy 裁定破产；宣告破产
' `S,d[~ adjudication of insolvency 裁定无力偿还债务
^Oo%`(D? adjusted actual 经调整的实数；调整后的实数
, vWcWT adjusted current assets 经调整的流动资产；调整后的流动资产
/wQDcz adjusted figure 经调整的数字；调整后的数额
@ Fu|et adjusted liabilities 经调整的负债；调整后的负债
#(%6urd adjusted loss 经调整的亏损；调整后的亏损
J( 0c#}d 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
2?&h{PA+ adjusted profit 经调整的利润；调整后的利润
i 9d.Ls adjusted surplus 经调整的盈余额；调整后的盈余额
#soWX_> adjusted value 经调整的价值；调整后的价值
[ACa<U/ adjustment 调整；修订；理算〔保险〕
um/iK}O adjustment centre 调剂中心
& W1cc#( adjustment lag 调整过程的时间差距；调整时差
r'&VH]m adjustment mechanism 调整机制
;e+ErN`a.~ adjustment of loss 亏损调整
4XRVluD%W. adjustment process 调整过程；调整程序
$(BW |Pc adjustment range 调整幅度
DUaj]V{_^ administered exchange rate 受管制汇率
KyjN' F$ Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
0ZO!_3m$r administration expenses 行政费用
'h$1vT administration fee 手续费；行政费
T5ol2 administration in bankruptcy 破产管理
4v; /"4)' administration order 遗产管理令
b Yia J administrator 管理人；遗产管理人
YQ]W<0( administrator of the estate 遗产管理人
env]*gx+= admission of debt 债项承认书
:V&#Oo admission of proof 接纳债权证明
-LUKYGBK advance 放贷款项；垫付款项；预支款项；预付款项
/)j:Y:5 advance account 暂支帐目；预付款帐户
kEi!q advance compensation 预付补偿金
2QdqVwm advance from shareholder 股东垫款
8< R#} advance pending reimbursement 预支以待日后付还
W_%Dg]l
advanced economy 先进经济体系
F8q|$[nH advancement 预付；预付财产
^5OR%N) advances warrant 垫款令
U2;_{n*g% advancing 贷出
WmeV[iI adverse balance 逆差
k/ > k&^? adverse exchange 逆汇
Z<`QDBN"4 advertisement addressed to shareholders 在报章刊登的致股东通告
v 81<K*w`P advice for collection 托收通知书
$%ps:ui~X advice of drawing 提款通知书；汇票通知书
y\S}U{*Z' advice of payment 付款通知
n* uT Advisory Committee [Securities and Futures Commission]
3>ytpXUEGx 谘询委员会〔证券及期货事务监察委员会〕
@PutUYz Advisory Committee on Diversification 经济多元化谘询委员会
<d8 Yk>R affidavit 誓章；遗产申报誓章
i6a M}p< affidavit of no receipt 述明无收款的誓章
F.4xi+S_ affiliate 联号；联营公司；附属公司
!Eu }ro.} affiliated company 附属公司；联号；联营公司
04o (0 5K affirmation [estate duty] 非宗教式宣誓〔遗产税〕
T)MKhK9\Ab affordability 负担能力
k*J0K=U| African Development Bank [AfDB] 非洲开发银行
H+` Zp after-acquired property 事后取得的财产
jx J5F3d after-hours dealing 市后交易
{;q
zz9 | after-tax profit 税后盈利；税后利润；税后溢利
"d% o% agency agreement 代理协议
w~Aw?75 t agency expenses 代理机构的开支
)
}(Po_ agency fee 代理费
51xiX90D Agency Law 《代理法》
w=,bF$:fIW agent 代理人；承销人
S/V%<<[>p] agent of company 公司代理人
b-,4< H8m agent's fee 代理人费；经纪费
f<<1.4)oSV aggregate 总计；总数；总体数字
(cx
Q<5 aggregate amount 总款额；总额
rytves%;C aggregate assets and liabilities 总体资产与负债
';Y0qitGB aggregate at constant price 按固定价格计算的总体数字
Ko: <@h aggregate demand 总需求
=A{F&:+a] aggregate gross position 总持仓量
) vn {?Ulj aggregate limit 总限额
Vmt$]/ aggregate of salaries tax 合计薪俸税
EN^5 Hppb aggregate performance 总体表现；总体业绩
kZ$2Uss aggregate supply 总体供应
@cukoLAn aggregate surplus 总盈余
}"Clv /3_ aggregate total 整体总额
n86LU Sj5 aggregate value 总值；合计价值
x. 8fxogz aggregated basis 合计基准
e w?4; aggregated net chargeable income 合计应课税入息实额
L xP%o aggregation 合并计算；合计；总和
Y'*oW+K aggregation of incomes of husband and wife 夫妇入息合并计算
F N\*x:g aggregation of property 财产的总和
Xh+;$2l.B agio 差价；贴水
h/k00hD60 Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
xPCRT*Pd Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
T\q: 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
9eBD)tnw Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
>P@g].Q- 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
a5cary Z"z Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
Y7 Bm W+ 《香港政府和大韩民国政府关于相互促进和保护投资协定》
gamE^E e agreement for a settlement 授产协议
TophV}@B` agreement for assignment 转让协议
>cJix
1 agreement for sale 售卖协议；买卖协议
u.;l=tzz agreement for sale and purchase 买卖协议
VkFMr8@| agreement for the payment of interest 支付利息协议
cDS \=Bf agreement for the repayment of money 还款协议
u:.w/k%+ agreement of reinsurance 再保险协议
-Gy=1W`09 Agricultural Bank of China 中国农业银行
>e^bq/' air passenger departure tax 飞机乘客离境税
R"W5R- Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
|yS % airport tax 机场税
]n}aePl}oU alcohol duty 酒精税
SP.k]@P alienation 让与；让渡；转让
0RgE~x!hI alimony 生活费；赡养费
:er (YWF: All Ordinaries Index [AOI] 所有普通股指数
|P@N}P@ all risks 全险；综合险
,R. rx oO All Sales Record for Stock Market 《股票市场成交报告》
gu|=uW K Allied Capital Resources Limited 新联财务有限公司
xqs ,4bcbY all-items index [Consumer Price Index] 总指数〔消费物价指数〕
ox*1F+Xri allocation letter 拨款信件
.exBU1Yk@ allocation of fund 分配款项；预留款项
uP G\1 allocation of profit 利润分配；溢利分配
>$,P )cB' allocation warrant 拨款令
.d I".L allotment 分配；配股
D%L^[|)c\s allotment notice 股份配售通知；配股通知
oz:"w
nX allotment of shares 股份分配
D6-R>"} allowable 可获宽免；免税的
P?p]sLrP allowable business loss 可扣除的营业亏损
|M`'
allowable expenses 可扣税的支出
I3HO><o f allowance 免税额；津贴；备抵；准备金
)pSA|Qt N allowance for debts 债项的免税额
kM J}sS allowance for depreciation by wear and tear 耗损折旧免税额
$G P66Ev allowance for funeral expenses 殡殓费的免税额
60;_^v allowance for inflation 为通货膨胀而预留的款项；通胀准备金
C#-HWoSi allowance for repairs and outgoings 修葺及支出方面的免税额
}{y)a< ` allowance to debtor 给债务人的津贴
p4V* %A&w alteration of capital 资本更改
tk]D)+{u&c alternate trustee 候补受托人
i\ <S ; amalgamation 合并
&(oA/jFQ ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
T*:w1*: ambit of charges 征税范围；收费范围
DkX^b: D*f amended valuation 经修订的估值
}`kiULC'= American Commodities Exchange 美国商品交易所
C~egF=w American Express Bank Limited 美国运通银行
? X6M8` American Stock Exchange 美国证券交易所
fLnwA|n= amortization 摊销
/poGhB 1k amount due from banks 存放银行同业的款项
|.VSw amount due from banks abroad 存放海外银行同业的款项
^s6}[LDW>@ amount due from holding companies 控股公司欠款
Y?T S, amount due from local banks 存放本港银行同业的款项
@Ddz|4 vEi amount due to banks 银行同业的存款
"4\k1H"_ amount due to banks abroad 海外银行同业的存款
^D<CoxG amount due to holding companies 控股公司存款
L&c
&
<+0T amount due to local banks 本港银行同业的存款
( +Sv3h amount due to outport banks 外埠银行同业的存款
KCO.8=y3 amount for note issue 发行纸币的款额
D(l,Z amount of bond 担保契据的款额
6@TU9AZS ` amount of consideration 代价款额
A| GtF3:G amount of contribution 供款数额
]!ox2m_U amount of indebtedness 负债款额
VwpC UW amount of principal of the loan 贷款本金额
n&Ckfo_D amount of rates chargeable 应征差饷数额
10f xK amount of share capital 股本额
d7Vp^^}( amount of sums assured 承保款额
U$m DAi$ amount of variation 变动幅度
hw,nA2w\ amount of vote 拨款数额
Vm|KL3}NRv amount payable 应付款额
G<M0KU ( amount receivable 应收款额
hs[x\:})/ Amsterdam Stock Exchange 阿姆斯特丹证券交易所
y_ X jY analysis 分析
aX`uF<c9 ancillary risk 附属风险
V:w%5'^3 annual account 周年帐目；周年帐目报表；年度决算；年结
?TeozhUY annual accounting date 年结日期
b3E GtC}^ annual allowance 每年免税额；年积金；年度津贴；年津
'y\Je 7 annual balance 年度余额
-=nk, cYn annual disposable income 每年可动用收入
9j|v
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;Ax-f04gG annual fee 年费
w+/`l* annual general meeting 周年大会
0u1ZU4+EC annual growth rate 年增率；每年增长率
0S^&A?$= annual long-term supplement 长期个案每年补助金
I% u 2 ce annual pensionable emolument 可供计算退休金的年薪
PQDLbSe)\ annual report 年报
@oE
5 JM Annual Report on the Consumer Price Index 《消费物价指数年报》
: ~ pGHl annual return 周年报表；周年申报表；每年报税表格
`0\Z*^ > Annual Return Rules 《周年报表规则》
Sp492W+ annual review of consumer prices 每年消费物价回顾
=n HKTB> annual roll-forward basis 逐年延展方式
h <e annual salary 年薪
#h?I oB7 annual statement 年度报表；年度决算表
[K&%l]P7 Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
?>Sv_ 0 annuitant 年金受益人
4d`YZNvZW/ annuity 年金
nS 0 4Ha
annuity contract 年金合约
4~ ,Z ' k annuity on human life 人寿年金
q0NFz mG antecedent debt 先前的债项
*{3d+j/?/ ante-dated cheque 倒填日期支票
z~#;[bER anticipated expenditure 预期开支
qtExd~E anticipated net profit 预期纯利
C<
9x\JY% anticipated revenue 预期收入
bZNqv-5 4h anti-inflation measure 反通货膨胀措施
B W<Dmn anti-inflationary stance 反通货膨胀立场
Z#Mm4(KNh apparent deficit 表面赤字
i'm <{ v apparent financial solvency 表面偿债能力
5Jbwl$mZ apparent partner 表面合伙人
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;7"H application for personal assessment 个人入息课税申请书
#7 3p ryXV application of fund 资金应用
{1)A"lQu application to release as liquidator and to destruct the books of accounts and documents
SI=$s>1 申请免除清盘人职务及毁灭帐簿与文件
rZKfb}A NQ appointed actuary 委任精算师
wAKHD*M) appointed auditor 委任核数师；委任审计师
f`n4'dG appointed trustee 委任的受托人
/?eVWCR appointer 委任人
iM@$uD$_Q2 apportioned pro rata 按比例分摊
Y~AjcqS apportionment 分配；分摊
)O]6dd Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
zY*9M3(X apportionment formula 分摊方程式
Qs elW] apportionment of estate duty 遗产税的分摊
#RBrii-, appraisal 估价；评估
UJL2IF-x appreciable growth 可观增长
1uAjy(y appreciable impact 显着影响
:j]1wp+ appreciable increase 可观增长
C(ij_> appreciation 增值；升值
E`.xu>Yyj appreciation against other currencies 相对其他货币升值
s*k)h,\ appreciation of the exchange value of Hong Kong dollar 港元汇值上升
j6 GI B_ appreciation tax 增值税
hZx&j{ appropriation 拨款；拨用；拨付
z:>cQUYl appropriation account 拨款帐目
2aj1IBnz6/ Appropriation Bill 拨款法案
_~z
oMdT! appropriation-in-aid system 补助拨款办法
*4}_2"[ approved assets 核准资产
~w? 02FU approved basket stock 认可一篮子证券
fzIs^(:fl approved budget 核准预算
; ~pgF_ approved charitable donation 认可慈善捐款
|-Uh3WUE6 approved charitable institution 认可慈善机构
J#I RbO) approved currency 核准货币；认可货币
+/ZIs|B4,z approved estimates 核准预算
M 7TLQqaF approved estimates of expenditure 核准开支预算
`,qft[1 approved overseas insurer 核准海外保险人
(QDKw}O2b approved overseas trust company 核准海外信托公司
\baY+,Dr+ approved pooled investment fund 核准汇集投资基金
ZwkUd-=0i approved provident fund scheme 认可公积金计划
Cz0FA]-g approved provision 核准拨款
=rA?,74 approved redeemable share 核准可赎回股份
4!I uTPmr approved regional stock 认可地区性证券
./#YUIC approved retirement scheme 认可退休金计划
h[W`P%xZ approved subordinated loan 核准附属贷款
:C:6 bDQ arbitrage 套戥；套汇；套利
%L=e%E=m arbitrageur 套戥者；套汇者
AS7L arbitrary amount 临时款项
Az&>.* arrangement 措施；安排；协定
iFd
!ED arrears 欠款
{ ADd[V arrears of pay 欠付薪酬
'z$$ZEz!C arrears of revenue 逾期未收税款；逾期未收的帐项
PVI Oe}N articles of association 组织章程；组织细则；组织章程细则
tF:AnNp= Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
}bb,Iib ascertainment of profit 确定利润
NoiB9 8g "Asia Clear" “亚洲结算系统”
Ehxp MTS Asia Commercial Bank Ltd. 亚洲商业银行有限公司
}u_D{ bz Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
`HX:U3/ Asian Development Fund [ADF] 亚洲发展基金
o{PG&
}K Asian dollar bond 亚洲美元债券
!*-|!Vz Asian dollar market 亚洲美元市场
S(gr>eC5 Asian dollar rate 亚洲美元利率
cnu&!>8V Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
x3q^}sj% Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
y
b hFDx asked price 沽盘；喊价；索价；卖方报价
?2]fE[SqY assessable income 应评税入息
@7Ec(]yp assessable loss 应评税亏损
f/)Y {kS6 assessable profit 应评税利润
Q P (0 assessable value 应评税值
y98FEG #S} assessed profit 估定利润
"wgPPop assessed value 经评估价值
M+ +Dk7B assessment 评税；评定；估价；评税单
N3%#JdzZ$ assessment number 评税编号；估价编号
q3x"9i
` assessment of additional tax 补加税评税
\u,CixV= assessment of performance 业绩评估；实绩评价
!D=! Assessor 评税主任
8 0 tA5AP asset price bubbles 资产价格泡沫
sY;h~a0n asset-backed securities 具资产保证的证券
U u_qy(4 assets accretion 资产增值
0~U#DTx0 assets and liabilities 资产与负债
\D@j`o assets betterment statement 资产递增表；资产改进表
Z[#8F&QV!m assets lending 实物放款；有抵押贷款
Z)7{~xq assets of the company passing on the death 死者去世时转移的公司资产
5i[O\@]5 assets pledged as security for liabilities 用作负债抵押的资产
&W45.2 assets portfolio 资产投资组合
p:~#(/GWf assets price 资产价格
~ P\4
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%Psg53N assets realization 资产变现
1CC0]pyHX assets refinancing arrangement 资产再集资安排
?(9*@ assets securitization 资产证券化
=t,oj6P~ assets situated outside Hong Kong 在香港以外地方的资产
hIV9 .{J assets stripping 削减资产；拆卖资产
eKiDc=@ assets value 资产值
3~`P8 9 assignee 承让人
Y/s a v; assignment 转让；转让书；转让契
7h\is assignment of interest 权益转让
"Hw%@]# assignment of letters patent and trade mark 专利证书及商标转让
RdX+:!lD assignment of property 物业转让；物业转让书
I): c# assignment right 转让权
?/. ])'&b assignor 转让人
2+& ;jgBP associate 有联系的人；有关连人士；相联者；合伙人；联系人
x{pj`'J) Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
Ichg,d-M-K associate member 附属会员
JLd%rM\m associated body corporate 相联法人团体
nE]rPRU}[ associated company 相联公司；联属公司
YuhfPa associated corporation 相联法团
n*\o. :f Association of Chartered Certified Accountants [ACCA] [United Kingdom]
sPNm .W$_ 公认会计师公会〔英国〕
1UMEbb Association of Futures Exchange Brokers 香港期货经纪协会
\'2rs152 Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
{,Z|8@Sl% association of underwriters 承保人组织
JG;}UuHYM assumption of control 接管
uH89oA/H assurance 担保；保险；转易；转易书
QBa+xI_
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# N][-i at 19XX price 按一九ＸＸ年价格计算
#6M |T+ = at a discount 按赔价计算；按贴水价格计算；打折扣
5Ew( 0K[ at a premium 按溢价计算；按升水价格计算
6 wN*d 5 at call 通知付款；按通知
T6/P54S at constant market price 按固定市价计算
n/v.U,f&l@ at constant price 按固定价格计算
cxR.:LD} at cost 按成本计算
.rBU" Rbo at current market price 按当时市价计算；按现时市价计算
[[[C`H@ at current price 按当时价格计算；按现时价格计算
2bCfY\ k at factor cost 按要素成本计算；按生产要素成本计算
hJ Sv x at money-of-the-day price 按付款当日价格计算
.i;.5)shsu at or better 按指定或较佳价位〔买卖指令〕
Z66Xj-o at par 按面值计算；平价
3HyOQD"{ at sight 见票即付
QvbH " 7 at the close 按收市盘
"}X+vd`` at the opening 按开市盘
/4 +L2O[ attestation 见证；见证条款
"nz\Y Qdg at-the-money option 平价期权
r5gqRh}+ attorney 受权人；受托代表人
'-"[>`[q attornment 新拥有人承认书
~7b# B XzP attributable profit 可归属利润
oaj.5hM attributable share value 可归属股份价值
NnAIL;WS Auckland Stock Exchange 奥克兰证券交易所
E:qh}wY auction 拍卖
Z(q]rX5" auctioneer 拍卖商
]a IHd]B audit 审计；核数
nReIi;pi Audit Commission 审计署
! VT$U6 Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
|OLXb+ 7X 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〕
#j Tkz audit review 帐目审查
S:{xx`6K Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
O1\4WG% audited account 审计帐目；经审计的帐目
5@ RcAQb: audited annual account 经审计的周年帐目
(c0L@ 8L audited balance sheet 经审计的资产负债表
*-ys}sX auditor 核数师；核数主任；审计师
T @^ S:K auditor's certificate 核数师证明书；审计师证明书
%f<>Kwr`2 auditor's report 核数师报告；审计师报告
2=?3MXcjy Aussie bond 澳元债券
Gd|kAC
g austerity budget 紧缩预算
e ;v"d!H/ Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
U`[viH>K Australia All Ordinaries Index 澳洲所有普通股票指数
_p"u~j~%- Australian Dollar [AUD] 澳元
8pEA3py Australian Options Market 澳大利亚期权市场
`Hw][qy# Australian Securities Commission 澳洲证券事务监察委员会
G+fo'ThG Australian Society of Certified Practising Accountants 澳洲执业会计师公会
r], %:imGr Australian Stock Exchange 澳大利亚证券交易所
COsy.$|4 Austrian Schilling [ATS] 奥地利先令
yf*'=q authentication 认证；鉴证
^W sgAyCB authority to purchase 委托购买证；委购书
</'n={+q authorization 认可；核准；授权；授权书
0xZ^ f}@L authorization by direction 指示授权
^P{y^@XI authorization by instruction 指令授权
J#Q >dC7 authorization by warrant 令状授权
:^W}$7$T authorization of unit trust 单位信托的认可
<cZ/_+H%C authorized agent 指定代理人
>&\.{ aj authorized capital 法定资本
~0 +< -T authorized clerk 出市员
K bQXH!J authorized dealer 认可交易商
xq.kH| bH authorized financial institution 认可财务机构
5`3 x(=b authorized fund 认可基金
r?u4[
Oe# authorized fund house 获授权的基金公司；认可基金公司
;i.MDW^N authorized institution 认可机构
tQG'f*4 authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
GH':Yk authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
5=*i!c
_m authorized insurer 获授权保险人；获认可承保人
<#8}![3Q authorized investment 特准投资项目
+UWv }| authorized person 获授权人
'C}ku>B_r authorized representative 获授权代表
-'O|D} authorized share capital 法定股本
2ih}?%H8 automated quotation system 自动报价系统
Syseiw Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
_8 r'R 自动交易系统〔香港期货交易所有限公司〕
y =sae automatic adjustment mechanism 自动调整机制
Lios1|5 automatic adjustment system 自动调整系统
..Dm@m} Automatic Clearing House 自动票据交换所
8VG}- automatic exchange rates accumulation system 自动化汇率累集系统
8D >5 (Dg- Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
,~,q 0PA7J automatic teller machine [ATM] 自动柜员机
! \| autopay 自动转帐
9{3_2CIL available assets 可用资产
[ f\Jcjc available fiscal reserve 现存财政储备
(gY W iz available profit 可用利润
PZru:.Mh Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
ogSDV average 平均；平均数；海损
=p5]r:9W average basic salary 平均基本薪金
_"x%s average consumer expenditure 平均消费开支；一般消费开支
1.u^shc&| average cost 平均成本
UUDbOxD^w average cost of land production 增辟土地平均成本
f6J]=9jU average daily turnover 平均每日成交额
/pkN=OBR average daily wage rate 平均每日工资率
dn}EM7:Z average expenditure pattern 平均开支模式
tBkgn3w average growth rate 平均增长率
EZ>(} average net fixed assets 固定资产平均净值
iz;5 : average of relatives 相对价格平均数
/JRZ?/<1 average price 平均价格
|%5pzY e average propensity to consume 平均消费倾向；一般消费倾向
'4 d4i average propensity to save 平均储蓄倾向；一般储蓄倾向
ysi=}+F . average rate 平均率
IAzFwlO9 average revenue 平均收入；平均收益
I++ Le%w average stock 平均库存；平均存货
.Y2Hd$rs average yearly rent 平均年租
NR G06M avoidance of double taxation 避免双重课税
q_ ^y ma avoidance of tax 避税
