A:
)x-iru
A: A share Ａ股；甲类股份
0.-2FHc9L abatement of tax 减税；减扣免税额
J}qk:xGL ABN AMRO Bank N.V. 荷兰银行
c_]$UM[7L above-the-line expenditure 线上项目支出；经常预算支出
95,y@ ~ *] above-the-line receipt 线上项目收入；经常预算收入
>`a )gky%~ ABSA Asia Limited 南非联合亚洲有限公司
2bS)|#v<_t absolute change 绝对数值变更
fo$iV;x` absolute expenditure 实际开支
,o}!pQ absolute guideline figure 绝对准则数字
8 Vj]whE absolute interest 绝对权益
h*f= absolute order of discharge 绝对破产解除令
-bK# &o, absolute profit margin 绝对利润幅度
xr) Rx{)3h absolute value 实值；绝对值
t, ;1?W# absolutely vested interest 绝对既得权益
zlmb_akJ absorbed cost 已吸收成本；已分摊成本
2yhtJ9/ absorption 吸收；分摊；合并
>WMH.5p absorption rate 吸收率；摊配率；分摊率
kE tYuf^ ACB Finance Limited 亚洲商业财务有限公司
|* 0oz= acceptable form of reciprocity 合理的互惠条件
5r qjqfFa acceptable rate 适当利率；适当汇率
*s/sF@8<X acceptance agreement 承兑协议
~l%D cp acceptance for honour 参加承兑
t+k"$zR acceptor 承兑人；接受人；受票人
@ba5 iIt acceptor for honour 参加承兑人
s%Q
pb{ accident insurance 意外保险
-Rhxib|< Accident Insurance Association of Hong Kong 香港意外保险公会
Dcq\1V.e`W accident insurance scheme 意外保险计划
]BU,*YaB accident year basis 意外年度基准
+d6/*}ht accommodation 通融；贷款
!ec\8Tj accommodation bill 通融票据；空头票据
j Yet!l accommodation party 汇票代发人
&%`IPhbT account balance 帐户余额；帐户结余
.}6 YKKqS account book 帐簿
5@"&%8oeq0 account collected in advance 预收款项
b+\jFGC%6= account current book 往来帐簿
0s:MEX6w| account of after-acquired property 事后取得的财产报告
dZm>LVjG account of defaulter 拖欠帐目
nJny9g account payable 应付帐款
HHD4#XcU account payee only [A/C payee only] 只可转帐；存入收款人帐户
'+NmHu:q account receivable 应收帐款
K3&v6 #] account receivable report 应收帐款报表
VY$hg account statement 结单；帐单；会计财务报表
;8;nY6Ie account title 帐户名称；会计科目
g6$X { accountant's report 会计师报告
*plsZ*Q8 Accountant's Report Rules 会计师报告规则
*TA${$K accounting and auditing procedure 会计与审计程序；会计与核数程序
!m rB+<: Accounting Arrangements 《会计安排》
~ w IVw} accounting basis 会计基础
Zgo^M,g accounting by Official Receiver 破产管理署署长呈交的帐目
JY#I eNL Accounting Circular 《会计通告》
vbmSbZ"y accounting class 会计类别
fR}|C P accounting date 记帐日期；会计结算日期
LWc}j`Wd accounting for money 款项核算
_r5Q%8J Accounting Officer 会计主任
Gd`qZqx# accounting period 会计报告期；会计期
)JTh=w4n|z accounting policy 会计政策；会计方针
nI%0u<=d accounting practice 会计惯例
;Br8\2=$ accounting principle 会计准则
{j[[E/8N!y accounting record 会计记录
g.X?wyg5 accounting report 会计报告
$BG4M?Y Accounting Services Branch [Treasury] 会计事务部〔库务署〕
;g: TsYwM Accounting Society of China 中国会计学会
& F[/@ accounting statement 会计报表
X3I\O,"I accounting system 会计制度；会计系统
T5&jpP`M accounting transaction 会计事项；帐务交易
Eu\&}n`i accounting treatment 会计处理
f3s0.G#l accounting year 会计年度
x`w
4LF accretion 增值；添加
* I`, L/ accrual 应计项目；应累算数目
%up ]"L&i accrual basis 应计制；权责发生制
H=z@!rJc. accrual basis accounting 应计制会计；权责发生制会计
mQBq-; accrue 应累算；应计
3E c5:Caz accrued benefit 应累算利益
Q3\j4;jI( accrued charges 应计费用
oL#^=vid" accrued cumulative preference share dividend 应累算的累积优先股股息
~;,]/'O accrued expenses 应累算费用
G5E03x vL accrued interest payable 应付利息；应计未付利息
JJ q= {; accrued interest receivable 应收利息；应计未收利息
/sH3Rk.> accrued right 累算权益
&@c=$+#C accruing profit 应累算的利润
~N;.hU%l accumulated fiscal reserve 累积财政储备
TS )p2# accumulated profit 累积利润；滚存溢利
07Yh accumulated reserve 累积储备
|]HU$Gt S accumulation of surplus income 累积收益盈余
^Qrdh0j acquired assets 既得资产
*nluK acquisition 收购；购置；取得
\szx.IZT acquisition cost 购置成本
oA}&o_Q% acquisition expenses 购置费用
M ZZ4 acquisition of 100% interest 收购全部股权
Z&@X4X"q acquisition of control 取得控制权
B cd6 ~ acquisition of fixed assets 购置固定资产
g1JD8~a acquisition of shell “买壳”
K_oBSa ` acquisition price 收购价
]]Ypi=<' act of God 天灾
aG8}R~wH& acting partner 执事合伙人
3Tg active market 买卖活跃的市场；交投畅旺的市场；旺市
u }D.yI8 active partner 积极参与的合伙人
bQow,vf active trading 交投活跃
Axhe9!Fm actual circulation 实际流通
K!"[,=u_ actual cost 实际成本
b-U LoV actual expenditure 实际开支；实际支出
X3#|9 actual income 实际入息；实际收入；实际收益
1j# ~:=I actual market 现货市场
~ d^+yR- actual price 现货价；实际价格
Zaf] .R actual profit 实际利润
YQ
g03i actual quotation 实盘；实际价位；实际报价
yJc<;Qx actual year basis 按实际年度计算
a Umcs !@ actuals 实货
J2Ocf&y; actuarial investigation 精算调查
RD_&m? d actuarial principle 精算原则
R{\vOw:* actuarial report 精算师报告
C ;}~C:aJ Actuarial Society of Hong Kong 香港精算学会
+|).dm actuarial valuation 精算师估值
E:T<mI?d actuary 精算师
Y2!OJuy Gc ad referendum agreement 暂定协议；有待覆核的协定
W`^'hka ad valorem duty 从价税；按值征税
K_bF)6" ad valorem duty system 从价税制
~;QO`I=0P ad valorem fee 从价费
PQ<""_S|| ad valorem tariff 从价关税
sb Z)z#Tr additional allowance 额外免税额
\/la`D additional amount for unexpired risk 未过期风险的额外款额
` QXO+'j4 additional assessable profit 补加应评税利润
t8\F7F P additional assessment 补加评税
)\l}i%L: additional commitment 额外承担
$SRpFz5y$ additional commitment vote 额外承担拨款
]
NL-)8u additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
*oL?R2#7 additional dependent parent allowance 供养父母额外免税额
vXLiYWo additional provision 额外拨款
d3_aFs Q additional stamp duty 附加印花税
9e^ [5D=L additional tax 补加税罚款；补加税款
[!,&A{.! Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
c<wsWs 4V adjudged bankrupt 被裁定破产
r#JE7une T adjudicated bankrupt 裁定破产人
)9 5&-Hs adjudication fee 裁定费；评定印花税额手续费；评估契据费
{'E%SIRZ) adjudication of bankruptcy 裁定破产；宣告破产
1T!b# x4 adjudication of insolvency 裁定无力偿还债务
"n," > adjusted actual 经调整的实数；调整后的实数
x mb]L:4F adjusted current assets 经调整的流动资产；调整后的流动资产
IkFrzw p adjusted figure 经调整的数字；调整后的数额
c^><^LGb adjusted liabilities 经调整的负债；调整后的负债
?< ]BLkx adjusted loss 经调整的亏损；调整后的亏损
a&6 3[p.<} 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
AIR,XlD adjusted profit 经调整的利润；调整后的利润
{3@ f(H m adjusted surplus 经调整的盈余额；调整后的盈余额
v{$X2z_$w adjusted value 经调整的价值；调整后的价值
/qed_w.p adjustment 调整；修订；理算〔保险〕
;"-(QE?Mv adjustment centre 调剂中心
.C$S
DhJ~ adjustment lag 调整过程的时间差距；调整时差
wUW^
O adjustment mechanism 调整机制
rS\j9@=Y4 adjustment of loss 亏损调整
f PZt*A__ adjustment process 调整过程；调整程序
0z #'=XWk adjustment range 调整幅度
' 7+x,TszI administered exchange rate 受管制汇率
t* m04* } Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
CeSr~Ikg| administration expenses 行政费用
ynvU$}w ~' administration fee 手续费；行政费
Hgu$)yhlj administration in bankruptcy 破产管理
f
<fa +fB administration order 遗产管理令
%B}Q .' administrator 管理人；遗产管理人
Hdw;=]- administrator of the estate 遗产管理人
!?Gt5 $f admission of debt 债项承认书
7"@^Jx YN admission of proof 接纳债权证明
O`E r*-O advance 放贷款项；垫付款项；预支款项；预付款项
:f
G 5?]) advance account 暂支帐目；预付款帐户
LQ`s> q advance compensation 预付补偿金
#( F/P!qk advance from shareholder 股东垫款
4='Xhm advance pending reimbursement 预支以待日后付还
t '|A0r$ advanced economy 先进经济体系
dIg/g~ t" advancement 预付；预付财产
m_zl*s*6 advances warrant 垫款令
.T
6 NMIp* advancing 贷出
=e](eA; adverse balance 逆差
h:-ZXIv? adverse exchange 逆汇
&a5UQ> advertisement addressed to shareholders 在报章刊登的致股东通告
O;z:?
advice for collection 托收通知书
1fm4: xHH advice of drawing 提款通知书；汇票通知书
r/}q=J. advice of payment 付款通知
>h 1 3i@`r Advisory Committee [Securities and Futures Commission]
1K?R A*aj 谘询委员会〔证券及期货事务监察委员会〕
;>np2K<` Advisory Committee on Diversification 经济多元化谘询委员会
GK .^Gd affidavit 誓章；遗产申报誓章
!TvNT}4 Z affidavit of no receipt 述明无收款的誓章
H )hO/1 m affiliate 联号；联营公司；附属公司
L[lX?g?Ob affiliated company 附属公司；联号；联营公司
g"ha1<y< affirmation [estate duty] 非宗教式宣誓〔遗产税〕
r*HbglB affordability 负担能力
#%N v\ g; African Development Bank [AfDB] 非洲开发银行
p4GhT~)l: after-acquired property 事后取得的财产
nF>41 K after-hours dealing 市后交易
"BT*9N=| after-tax profit 税后盈利；税后利润；税后溢利
_HF66)X7 agency agreement 代理协议
|a4cER.'2^ agency expenses 代理机构的开支
a?jUm. agency fee 代理费
| 0ATH`{ Agency Law 《代理法》
6D |[3rXr agent 代理人；承销人
pMB !I9q agent of company 公司代理人
L#O1 > agent's fee 代理人费；经纪费
3.+TM]RYN aggregate 总计；总数；总体数字
.7&V@A7 aggregate amount 总款额；总额
U{i xok aggregate assets and liabilities 总体资产与负债
E @ J/_l; aggregate at constant price 按固定价格计算的总体数字
`NYu|:JK: aggregate demand 总需求
#(swVo:+E aggregate gross position 总持仓量
) Tjh
aggregate limit 总限额
*/c4b: s aggregate of salaries tax 合计薪俸税
Z,zkm{9* aggregate performance 总体表现；总体业绩
$`j%z@[g aggregate supply 总体供应
2[~|#0x aggregate surplus 总盈余
Ip ro6
I aggregate total 整体总额
pHQrjEF* aggregate value 总值；合计价值
cq]JD6937 aggregated basis 合计基准
A,67)li3 aggregated net chargeable income 合计应课税入息实额
dUN{@ a\R0 aggregation 合并计算；合计；总和
z^lcc7 aggregation of incomes of husband and wife 夫妇入息合并计算
/T _{k. aggregation of property 财产的总和
_U.|$pU agio 差价；贴水
`eZzYe(N 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》
!LI6_Oq Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
8tfM,.]_i 《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》
%,T=|5 Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
|w5m2Z 《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》
P5Lb)9_Jw Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
L~oy|K67 《香港政府和大韩民国政府关于相互促进和保护投资协定》
"<Ozoo1&w agreement for a settlement 授产协议
L4O.= *P1 agreement for assignment 转让协议
fGZ56eH: agreement for sale 售卖协议；买卖协议
&Va="HNKt agreement for sale and purchase 买卖协议
E{;F4wT_@ agreement for the payment of interest 支付利息协议
v[;R(pt? agreement for the repayment of money 还款协议
)
>;7"v agreement of reinsurance 再保险协议
e"oTlB Agricultural Bank of China 中国农业银行
/H4Z.|@ air passenger departure tax 飞机乘客离境税
/RVwhA+c Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
lfvt9!SJ+/ airport tax 机场税
:HW| mqKd alcohol duty 酒精税
Y5c,O>T5Y alienation 让与；让渡；转让
R
[ZY;g:p alimony 生活费；赡养费
rn^cajO^ All Ordinaries Index [AOI] 所有普通股指数
Ml_Hq>\U all risks 全险；综合险
9?X8H1 All Sales Record for Stock Market 《股票市场成交报告》
FKZ'6KM&A Allied Capital Resources Limited 新联财务有限公司
yPrF2@#XZ/ all-items index [Consumer Price Index] 总指数〔消费物价指数〕
Sq&r
; allocation letter 拨款信件
_'8P8 T& allocation of fund 分配款项；预留款项
J':X$>E| allocation of profit 利润分配；溢利分配
r[?GO"ej5 allocation warrant 拨款令
$RH. allotment 分配；配股
_(zZrUHB allotment notice 股份配售通知；配股通知
YMN=1Zuj? allotment of shares 股份分配
fj|b;8_}l allowable 可获宽免；免税的
|`ya+/ff+ allowable business loss 可扣除的营业亏损
?(Se$iTZ allowable expenses 可扣税的支出
OZc4 -5 allowance 免税额；津贴；备抵；准备金
}y %c. allowance for debts 债项的免税额
J> l?HK allowance for depreciation by wear and tear 耗损折旧免税额
apOXcZ allowance for funeral expenses 殡殓费的免税额
xKR\w !+Z' allowance for inflation 为通货膨胀而预留的款项；通胀准备金
*b '4>U allowance for repairs and outgoings 修葺及支出方面的免税额
C@`rg ILc allowance to debtor 给债务人的津贴
<Y] e alteration of capital 资本更改
" uli~ {IU alternate trustee 候补受托人
xi51,y+(5 amalgamation 合并
y'aK92pF: ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
cX!C/`ew> ambit of charges 征税范围；收费范围
q9 :g amended valuation 经修订的估值
+ GJPj(S American Commodities Exchange 美国商品交易所
"1YwV~M5 American Express Bank Limited 美国运通银行
>?Duz+W) American Stock Exchange 美国证券交易所
1:JwqbZKJ amortization 摊销
[#=IKsO'R6 amount due from banks 存放银行同业的款项
{J1iheuS} amount due from banks abroad 存放海外银行同业的款项
%a fN&T amount due from holding companies 控股公司欠款
hkb&]XWi[ amount due from local banks 存放本港银行同业的款项
9tX+n{i amount due to banks 银行同业的存款
Zg$S% 1(Q amount due to banks abroad 海外银行同业的存款
i;rcg d amount due to holding companies 控股公司存款
)I#{ \^ amount due to local banks 本港银行同业的存款
mC0_rN^Aj amount due to outport banks 外埠银行同业的存款
- "NK"nb amount for note issue 发行纸币的款额
wn^#`s!]U amount of bond 担保契据的款额
Oa2\\I
amount of consideration 代价款额
v,C~5J3h) amount of contribution 供款数额
z auDw V= amount of indebtedness 负债款额
6P3h 955c amount of principal of the loan 贷款本金额
I8 a3: ) amount of rates chargeable 应征差饷数额
lE gjv, amount of share capital 股本额
h@E7wp1'~ amount of sums assured 承保款额
c/Fgx/hr amount of variation 变动幅度
;L,i">_%u[ amount of vote 拨款数额
(3Q$) 0t amount payable 应付款额
JK`$/l |7 amount receivable 应收款额
u^G Y7gah Amsterdam Stock Exchange 阿姆斯特丹证券交易所
M^*\ $K% analysis 分析
e|?eY)_ ancillary risk 附属风险
2e HVl.C5 annual account 周年帐目；周年帐目报表；年度决算；年结
qu1+.z=| annual accounting date 年结日期
=z;]FauR! annual allowance 每年免税额；年积金；年度津贴；年津
RL:B.Lv/W annual balance 年度余额
3. @LAF annual disposable income 每年可动用收入
y XKddD annual estimates 周年预算
-)Bvx>8fq- annual fee 年费
w3 ATsIw annual general meeting 周年大会
U?a n\rv annual growth rate 年增率；每年增长率
r<'DS9m annual long-term supplement 长期个案每年补助金
#}Yrxf annual pensionable emolument 可供计算退休金的年薪
-#v1/L/= annual report 年报
x3g4 r_ Annual Report on the Consumer Price Index 《消费物价指数年报》
J /fnSy annual return 周年报表；周年申报表；每年报税表格
%&_^I* Annual Return Rules 《周年报表规则》
!zvjgDlZv annual review of consumer prices 每年消费物价回顾
PtYG%/s annual roll-forward basis 逐年延展方式
IIT UM) annual salary 年薪
41R6V>e@9J annual statement 年度报表；年度决算表
?"*JV1 9 Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
HCsd$M;Hbv annuitant 年金受益人
5x% Blkx annuity 年金
51JB,}dGH} annuity contract 年金合约
&8w#
4*W annuity on human life 人寿年金
JO*/UC>" antecedent debt 先前的债项
BPa,P_6( ante-dated cheque 倒填日期支票
Fsm6gE`|n anticipated expenditure 预期开支
Q^ZM| (s# anticipated net profit 预期纯利
]Zt ]wnL+ anticipated revenue 预期收入
Q5ff&CE anti-inflation measure 反通货膨胀措施
I 1n,c d[ anti-inflationary stance 反通货膨胀立场
(BFwE@1" apparent deficit 表面赤字
~;?<OOt|wG apparent financial solvency 表面偿债能力
tu Y+n 2 apparent partner 表面合伙人
}% f7O application for personal assessment 个人入息课税申请书
0
zK{)HZ application of fund 资金应用
3<Zp+rD application to release as liquidator and to destruct the books of accounts and documents
xu_,0 ZT]{ 申请免除清盘人职务及毁灭帐簿与文件
' B{FRK appointed actuary 委任精算师
3:MJKS02OD appointed auditor 委任核数师；委任审计师
A+!,{G appointed trustee 委任的受托人
WPkKb F appointer 委任人
2cUT bRm apportioned pro rata 按比例分摊
/q+;!EM apportionment 分配；分摊
ax>j3HKi Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
m3BL apportionment formula 分摊方程式
5L:-Xr{ apportionment of estate duty 遗产税的分摊
j Qzl!f1c3 appraisal 估价；评估
Db<#gH appreciable growth 可观增长
f+Acs*. GQ appreciable impact 显着影响
WB?HY?[r appreciable increase 可观增长
(w#t V* appreciation 增值；升值
(De{r| appreciation against other currencies 相对其他货币升值
m0 As t<u appreciation of the exchange value of Hong Kong dollar 港元汇值上升
zxx\jpBBk appreciation tax 增值税
xI1{Wo*2C} appropriation 拨款；拨用；拨付
c\2rKqFD8 appropriation account 拨款帐目
n8F~! |lQ0 Appropriation Bill 拨款法案
k 'PvTWR appropriation-in-aid system 补助拨款办法
4")`}T approved assets 核准资产
2 ?GMKd) approved basket stock 认可一篮子证券
}mXYS|{ approved budget 核准预算
QOo'Iv+EL approved charitable donation 认可慈善捐款
'St6a* approved charitable institution 认可慈善机构
) PT v w> approved currency 核准货币；认可货币
Za U8e g7 approved estimates 核准预算
k`Ifl) approved estimates of expenditure 核准开支预算
-1Dq_!i approved overseas insurer 核准海外保险人
}a$.n gP approved overseas trust company 核准海外信托公司
>iae2W` approved pooled investment fund 核准汇集投资基金
g&c ~grD approved provident fund scheme 认可公积金计划
{='Bd6_= approved provision 核准拨款
5gtf`ebs/ approved redeemable share 核准可赎回股份
e ~'lWJD approved regional stock 认可地区性证券
gT_KOO0n approved retirement scheme 认可退休金计划
>P:X\5Oj approved subordinated loan 核准附属贷款
hK{H7Ey* arbitrage 套戥；套汇；套利
5\MC5us 3 arbitrageur 套戥者；套汇者
uyxYCc arbitrary amount 临时款项
g/JF(nkP arrangement 措施；安排；协定
HK8 sn1j arrears 欠款
gr SF}y!3 arrears of pay 欠付薪酬
GM0Q@` d arrears of revenue 逾期未收税款；逾期未收的帐项
{?eUAB< articles of association 组织章程；组织细则；组织章程细则
u D>= Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
#M16qOEw ascertainment of profit 确定利润
bO2?DszT5 "Asia Clear" “亚洲结算系统”
}a| | @unr Asia Commercial Bank Ltd. 亚洲商业银行有限公司
/@k#t dj Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
l P3|h* Asian Development Fund [ADF] 亚洲发展基金
&jHs FS Asian dollar bond 亚洲美元债券
v^b4WS+.: Asian dollar market 亚洲美元市场
(tX3?[ii Asian dollar rate 亚洲美元利率
+ODua@ULFB Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
x{SlJ%V Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
T:$^1" \ asked price 沽盘；喊价；索价；卖方报价
u1$6:"2@5k assessable income 应评税入息
? +L, assessable loss 应评税亏损
\]V:>=ry> assessable profit 应评税利润
hr}f5Z)^v assessable value 应评税值
&7f8\TG| assessed profit 估定利润
_ \6v @ assessed value 经评估价值
&
"&s , assessment 评税；评定；估价；评税单
G n]qh(N> assessment number 评税编号；估价编号
&bW,N assessment of additional tax 补加税评税
uqC#h,~
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Y/kq!)u;%L Assessor 评税主任
hc3hU asset price bubbles 资产价格泡沫
kun /KY asset-backed securities 具资产保证的证券
&rBe -52 assets accretion 资产增值
&.,K@OFE} assets and liabilities 资产与负债
zHb [.ry~ assets betterment statement 资产递增表；资产改进表
t 1adS:)s assets lending 实物放款；有抵押贷款
e4tIO assets of the company passing on the death 死者去世时转移的公司资产
M qnUym assets pledged as security for liabilities 用作负债抵押的资产
0I)$!1~O) assets portfolio 资产投资组合
/RxP:>hVv assets price 资产价格
'\I(n|\ assets quality 资产质素
2+gbMd4n assets realization 资产变现
p H y assets refinancing arrangement 资产再集资安排
C7F Qc { assets securitization 资产证券化
y4Jc | ) assets situated outside Hong Kong 在香港以外地方的资产
I_ mus<sE assets stripping 削减资产；拆卖资产
IC0L&;En assets value 资产值
dT|f<E/P assignee 承让人
CaJ-oy8 assignment 转让；转让书；转让契
P35DVK S assignment of interest 权益转让
D cvul4Q assignment of letters patent and trade mark 专利证书及商标转让
tk%f_"} assignment of property 物业转让；物业转让书
`FMo; ,j assignment right 转让权
?8-!hU@QC assignor 转让人
G;l7,1;MU: associate 有联系的人；有关连人士；相联者；合伙人；联系人
A)&FcMO*z Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
L/" }; VI associate member 附属会员
/l*v *tl associated body corporate 相联法人团体
(' 5?- associated company 相联公司；联属公司
>o u= }/< associated corporation 相联法团
JXK\mah Association of Chartered Certified Accountants [ACCA] [United Kingdom]
h= 7q;-@7 公认会计师公会〔英国〕
'Rn-SD~gIr Association of Futures Exchange Brokers 香港期货经纪协会
x%}D+2ro-t Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
u#@/^h ; association of underwriters 承保人组织
W%!(kN&d assumption of control 接管
8wsU`40=Q assurance 担保；保险；转易；转易书
0>sa{Z assurance of interest 权益的转易
R |c=I }@F at 19XX price 按一九ＸＸ年价格计算
xm{]|~^JG at a discount 按赔价计算；按贴水价格计算；打折扣
OyZR&,q at a premium 按溢价计算；按升水价格计算
JN0h3nZ_ at call 通知付款；按通知
9 (N at constant market price 按固定市价计算
%#x4 wi at constant price 按固定价格计算
$Z@*!B^ at cost 按成本计算
?G,4N<]Nu at current market price 按当时市价计算；按现时市价计算
>!=@TK(~ at current price 按当时价格计算；按现时价格计算
c@t?R$c at factor cost 按要素成本计算；按生产要素成本计算
Ga7E}y % at money-of-the-day price 按付款当日价格计算
>|QH
I
d8 at or better 按指定或较佳价位〔买卖指令〕
OIrm9D # at par 按面值计算；平价
RV~fml9c at sight 见票即付
/t0L%jJZ at the close 按收市盘
rwF$aR>9 at the opening 按开市盘
TEC^|U`G attestation 见证；见证条款
c{=Sy;i@ at-the-money option 平价期权
$o[-xNn1 attorney 受权人；受托代表人
J/je/PC attornment 新拥有人承认书
=_dM@ j attributable profit 可归属利润
^[?y 2A: attributable share value 可归属股份价值
-t g| y Auckland Stock Exchange 奥克兰证券交易所
(9]Uuvfp6" auction 拍卖
"\b>JV 5 auctioneer 拍卖商
RQ,# TbAe audit 审计；核数
D\Ak-$kJ^ Audit Commission 审计署
QL/KY G Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
A[Mke 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〕
~:a1ELqVw audit review 帐目审查
UM7@c7B? Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
{[ H_Vl@ audited account 审计帐目；经审计的帐目
C*Vm} |) audited annual account 经审计的周年帐目
g&$=Y7G audited balance sheet 经审计的资产负债表
tIuM9D{P auditor 核数师；核数主任；审计师
*2/Jg'de auditor's certificate 核数师证明书；审计师证明书
axC|,8~tq auditor's report 核数师报告；审计师报告
,;g%/6X Aussie bond 澳元债券
P@7>R7gS austerity budget 紧缩预算
<0CjEsAB] Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
NHd@s#@ Australia All Ordinaries Index 澳洲所有普通股票指数
KL &/Yt Australian Dollar [AUD] 澳元
2 *NPK} Australian Options Market 澳大利亚期权市场
Rt8[P6e"q Australian Securities Commission 澳洲证券事务监察委员会
]Z!Y *v Australian Society of Certified Practising Accountants 澳洲执业会计师公会
#J[g
r_ Australian Stock Exchange 澳大利亚证券交易所
C`. YOkpj Austrian Schilling [ATS] 奥地利先令
nrl?<4 _ authentication 认证；鉴证
,h*gd^i authority to purchase 委托购买证；委购书
N*Aw-\Bk authorization 认可；核准；授权；授权书
N<)CG,/w[M authorization by direction 指示授权
@>8(f#S% authorization by instruction 指令授权
7Nq<
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V[tebv! authorization of unit trust 单位信托的认可
Ydh Tjv x authorized agent 指定代理人
r[L.TX3Ah= authorized capital 法定资本
9Dx~! ( authorized clerk 出市员
ReaZg ?:h authorized dealer 认可交易商
z= D5* authorized financial institution 认可财务机构
6FB 0g 8 authorized fund 认可基金
*rq*li; authorized fund house 获授权的基金公司；认可基金公司
c^r8<KlI9 authorized institution 认可机构
z$1RD)TQB authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
fb q$:Q44 authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
xs"i_se authorized insurer 获授权保险人；获认可承保人
h"`\'(,X authorized investment 特准投资项目
Yk Ku4f authorized person 获授权人
n8,%<!F^ authorized representative 获授权代表
P x_8lB/; authorized share capital 法定股本
gT)(RS`_) automated quotation system 自动报价系统
uN%Cc12 Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
vp u#!(N 自动交易系统〔香港期货交易所有限公司〕
Ik:G5m<ta automatic adjustment mechanism 自动调整机制
`c G ks automatic adjustment system 自动调整系统
' @!&{N Automatic Clearing House 自动票据交换所
G@7^M} automatic exchange rates accumulation system 自动化汇率累集系统
4:V
+>J t Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
Jq_\r' YE automatic teller machine [ATM] 自动柜员机
S@,/$L autopay 自动转帐
)PN8HJAArh available assets 可用资产
K?l|1jez(# available fiscal reserve 现存财政储备
gfL :SP8 available profit 可用利润
('z=/"(l Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
7Jb&~{DVk average 平均；平均数；海损
$[T ~<I average basic salary 平均基本薪金
$JF jR@ j average consumer expenditure 平均消费开支；一般消费开支
2Io| ? average cost 平均成本
rc=E%Qv%? average cost of land production 增辟土地平均成本
392V\qtS average daily turnover 平均每日成交额
7? fgcb3 average daily wage rate 平均每日工资率
zdP?HJ=F average expenditure pattern 平均开支模式
48xgl1R(j average growth rate 平均增长率
7'wpPXdY1 average net fixed assets 固定资产平均净值
4!!|P average of relatives 相对价格平均数
maa p X/J average price 平均价格
G@s:|oe average propensity to consume 平均消费倾向；一般消费倾向
c^|8qvS $ average propensity to save 平均储蓄倾向；一般储蓄倾向
Z!v,;MW average rate 平均率
@[^ 3y C# average revenue 平均收入；平均收益
1]} \ h]* average stock 平均库存；平均存货
!&U75FpN}: average yearly rent 平均年租
<$nPGz)} avoidance of double taxation 避免双重课税
Q=Q+*oog avoidance of tax 避税
