A:
1eywnOjrj A share Ａ股；甲类股份
J'ZC 5Xr abatement of tax 减税；减扣免税额
&b`'RZe ABN AMRO Bank N.V. 荷兰银行
gnGh ) above-the-line expenditure 线上项目支出；经常预算支出
!Rc
% above-the-line receipt 线上项目收入；经常预算收入
cQ]c!G|a4 ABSA Asia Limited 南非联合亚洲有限公司
k'_f?_PBu absolute change 绝对数值变更
h% KEg667 absolute expenditure 实际开支
r .'xqzF/ absolute guideline figure 绝对准则数字
@ x .`z absolute interest 绝对权益
; Xf1BG r absolute order of discharge 绝对破产解除令
$KQ q~| absolute profit margin 绝对利润幅度
YKz #, absolute value 实值；绝对值
v6|j.; absolutely vested interest 绝对既得权益
)Q62 I\ absorbed cost 已吸收成本；已分摊成本
BT&R:_: absorption 吸收；分摊；合并
gxhdxSm=2 absorption rate 吸收率；摊配率；分摊率
+HPcv u?1 ACB Finance Limited 亚洲商业财务有限公司
R `Fgne$4 acceptable form of reciprocity 合理的互惠条件
Ph%{h" acceptable rate 适当利率；适当汇率
SXP(C^?C acceptance agreement 承兑协议
3"zPG~fY{ acceptance for honour 参加承兑
a{ L&RRJ acceptor 承兑人；接受人；受票人
Y j'9|4%+| acceptor for honour 参加承兑人
I-}ms accident insurance 意外保险
U3C"o|
Accident Insurance Association of Hong Kong 香港意外保险公会
S]ayH$w\Q accident insurance scheme 意外保险计划
N,Z*d accident year basis 意外年度基准
4 ob?M:S accommodation 通融；贷款
"P0!cY8r accommodation bill 通融票据；空头票据
.^M#BAt2 accommodation party 汇票代发人
R:+'"dBge account balance 帐户余额；帐户结余
M(nzJ account book 帐簿
?HRS* account collected in advance 预收款项
"-djA, ` account current book 往来帐簿
(6B ; account of after-acquired property 事后取得的财产报告
%.hJDX\j account of defaulter 拖欠帐目
OX 'V account payable 应付帐款
Y6&v&dA; account payee only [A/C payee only] 只可转帐；存入收款人帐户
'YB[4Q /0 account receivable 应收帐款
?Wz2J3A.2t account receivable report 应收帐款报表
2GORGS% account statement 结单；帐单；会计财务报表
"{r8'qn account title 帐户名称；会计科目
4b[bj").A accountant's report 会计师报告
%L^( eTi[ Accountant's Report Rules 会计师报告规则
NTD1QJ accounting and auditing procedure 会计与审计程序；会计与核数程序
zBl L98 Accounting Arrangements 《会计安排》
q01 L{~>bz accounting basis 会计基础
Arg/ge.y accounting by Official Receiver 破产管理署署长呈交的帐目
5q*s_acQ Accounting Circular 《会计通告》
z bYv}q accounting class 会计类别
Yb^e7E ug accounting date 记帐日期；会计结算日期
f] #\&" accounting for money 款项核算
u178vby;l Accounting Officer 会计主任
Ovc9x\N accounting period 会计报告期；会计期
i%!<6K6UT accounting policy 会计政策；会计方针
pHoHngyi& accounting practice 会计惯例
r-wCAk}m*? accounting principle 会计准则
xh bN=L accounting record 会计记录
'5 Yzo^R; accounting report 会计报告
jhf#
gdz% Accounting Services Branch [Treasury] 会计事务部〔库务署〕
HA 8A}d~ Accounting Society of China 中国会计学会
faDS!E' + accounting statement 会计报表
SGSyO0O accounting system 会计制度；会计系统
0uIY6e0E accounting transaction 会计事项；帐务交易
Y ~g\peG7 accounting treatment 会计处理
jan} }7Dly accounting year 会计年度
haBmwq(f accretion 增值；添加
,|d9lK`" P accrual 应计项目；应累算数目
I]` RvT accrual basis 应计制；权责发生制
|YsR;=6wT accrual basis accounting 应计制会计；权责发生制会计
:P}3cl_ accrue 应累算；应计
^7wqb 'xg accrued benefit 应累算利益
6FN GyvBU accrued charges 应计费用
t1 YB accrued cumulative preference share dividend 应累算的累积优先股股息
@]%e L accrued expenses 应累算费用
triU^uvh accrued interest payable 应付利息；应计未付利息
{Y@shf; accrued interest receivable 应收利息；应计未收利息
~9 .=t ' accrued right 累算权益
}< H> 9iJ: accruing profit 应累算的利润
jQ;/ =9 accumulated fiscal reserve 累积财政储备
-'g> i accumulated profit 累积利润；滚存溢利
&muBSQ- accumulated reserve 累积储备
':fp|m)M accumulation of surplus income 累积收益盈余
3 nG.ah acquired assets 既得资产
3!b
$R?kZ acquisition 收购；购置；取得
$/s"It acquisition cost 购置成本
2L1y4nnbwo acquisition expenses 购置费用
s[{[pIH acquisition of 100% interest 收购全部股权
nf^?X`g acquisition of control 取得控制权
~*7$aj acquisition of fixed assets 购置固定资产
E+i*u
acquisition of shell “买壳”
)`rD] 0ua; acquisition price 收购价
I4G0 !"T+ act of God 天灾
LW v<mtuYf acting partner 执事合伙人
b'\Q/;oz> active market 买卖活跃的市场；交投畅旺的市场；旺市
T8a' 6otc active partner 积极参与的合伙人
y<kUGsD active trading 交投活跃
&'$Bk5 D@G actual circulation 实际流通
,Q56A#Y \ actual cost 实际成本
@KK6Jy OTQ actual expenditure 实际开支；实际支出
{/]2~! actual income 实际入息；实际收入；实际收益
=}# yi<Lt actual market 现货市场
JY2<ECO actual price 现货价；实际价格
`jGeS[FhR actual profit 实际利润
F*[E28ia& actual quotation 实盘；实际价位；实际报价
qg& /!\ actual year basis 按实际年度计算
EjLq&QR. actuals 实货
a*y9@RC} actuarial investigation 精算调查
a~7D 4G actuarial principle 精算原则
U;#KFZ+~ actuarial report 精算师报告
&Gjpc>d Actuarial Society of Hong Kong 香港精算学会
> O?WRC B actuarial valuation 精算师估值
`Y:]& w actuary 精算师
PP$sdmo ad referendum agreement 暂定协议；有待覆核的协定
w\acgQ^%e ad valorem duty 从价税；按值征税
7. <jdp ad valorem duty system 从价税制
a2B71 RT~ ad valorem fee 从价费
6ieul@?*u* ad valorem tariff 从价关税
[*^.$s( additional allowance 额外免税额
AOZ C D{ additional amount for unexpired risk 未过期风险的额外款额
DLrV{8%W additional assessable profit 补加应评税利润
E xhih^[_ additional assessment 补加评税
>`0U2K additional commitment 额外承担
\W .CHSD additional commitment vote 额外承担拨款
zuLW'a6F- additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
K khuPBd2 additional dependent parent allowance 供养父母额外免税额
Nu6NyYs additional provision 额外拨款
zbxW
U]<S? additional stamp duty 附加印花税
_=~u\ $ additional tax 补加税罚款；补加税款
p[C"K0>:_F Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
G 1 "QX adjudged bankrupt 被裁定破产
D!~ Y"4< adjudicated bankrupt 裁定破产人
b tuG%D{a^ adjudication fee 裁定费；评定印花税额手续费；评估契据费
Bib<ySCre adjudication of bankruptcy 裁定破产；宣告破产
i]r(VKX adjudication of insolvency 裁定无力偿还债务
)$:1e)d adjusted actual 经调整的实数；调整后的实数
e L SzGbKf adjusted current assets 经调整的流动资产；调整后的流动资产
-x+3nb|. adjusted figure 经调整的数字；调整后的数额
G$>?UQ [ adjusted liabilities 经调整的负债；调整后的负债
ekhv.; N~ adjusted loss 经调整的亏损；调整后的亏损
!"F;wg$ 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
1Z}5ykM3 adjusted profit 经调整的利润；调整后的利润
.nD#:86M adjusted surplus 经调整的盈余额；调整后的盈余额
L[Vk 6e adjusted value 经调整的价值；调整后的价值
*SNdU^! adjustment 调整；修订；理算〔保险〕
\P.h;|u adjustment centre 调剂中心
/A7( `l ;6 adjustment lag 调整过程的时间差距；调整时差
r !Aj5 adjustment mechanism 调整机制
eB5>uKa adjustment of loss 亏损调整
mU #F> adjustment process 调整过程；调整程序
+X/a+y- adjustment range 调整幅度
W'@ |ob administered exchange rate 受管制汇率
M- ^ I! C Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
H.ZIRt !RB administration expenses 行政费用
^&?,L@fW administration fee 手续费；行政费
R])Eg& administration in bankruptcy 破产管理
AT"gRCU$4 administration order 遗产管理令
a !$kKOK administrator 管理人；遗产管理人
I`0-q?l administrator of the estate 遗产管理人
cj[b ^Wv: admission of debt 债项承认书
0VNLhM(LM admission of proof 接纳债权证明
>s^$ - advance 放贷款项；垫付款项；预支款项；预付款项
[7@ g*!+d advance account 暂支帐目；预付款帐户
>_?i)%+) advance compensation 预付补偿金
4`,(*igEv advance from shareholder 股东垫款
Rml'{S advance pending reimbursement 预支以待日后付还
z;qDl%AF advanced economy 先进经济体系
StI
N+S@Z advancement 预付；预付财产
sC-o'13 advances warrant 垫款令
072C !F advancing 贷出
IA` voO$ adverse balance 逆差
Cb ;6yE)!Z adverse exchange 逆汇
AY/.vyS advertisement addressed to shareholders 在报章刊登的致股东通告
; R*-c m advice for collection 托收通知书
jaoZ}}V_$ advice of drawing 提款通知书；汇票通知书
[Fr ](&Tx advice of payment 付款通知
aRM lE*yW Advisory Committee [Securities and Futures Commission]
~ n]5iGz 谘询委员会〔证券及期货事务监察委员会〕
_@ao$)q{J Advisory Committee on Diversification 经济多元化谘询委员会
E'LI0fr affidavit 誓章；遗产申报誓章
9z#8K
zXg affidavit of no receipt 述明无收款的誓章
qi,) l*?f affiliate 联号；联营公司；附属公司
'3l TI affiliated company 附属公司；联号；联营公司
B#V""[Y9 affirmation [estate duty] 非宗教式宣誓〔遗产税〕
*cb|9elF^ affordability 负担能力
E`fG9:6l] African Development Bank [AfDB] 非洲开发银行
)7
p"
- after-acquired property 事后取得的财产
=?OU^ u`C after-hours dealing 市后交易
_N`.1Dl%Q after-tax profit 税后盈利；税后利润；税后溢利
?Y~t{5NJR agency agreement 代理协议
DhM= q agency expenses 代理机构的开支
$@z77td3 agency fee 代理费
U?0|2hR~ Agency Law 《代理法》
H+[?{+"#@l agent 代理人；承销人
v+nXKNL agent of company 公司代理人
H~j@ n!) agent's fee 代理人费；经纪费
cI2Ps3~"Q aggregate 总计；总数；总体数字
o+1 (N#?m9 aggregate amount 总款额；总额
R:~ aX,qR aggregate assets and liabilities 总体资产与负债
jR/Gd01) aggregate at constant price 按固定价格计算的总体数字
w5m /[Z aggregate demand 总需求
wp?:@XM aggregate gross position 总持仓量
kd'b_D[$H aggregate limit 总限额
xk,Uf,,> aggregate of salaries tax 合计薪俸税
s%D%c;.| aggregate performance 总体表现；总体业绩
# ?2*I2_ aggregate supply 总体供应
]F y' M aggregate surplus 总盈余
(e7!p=D aggregate total 整体总额
d {!P
c< aggregate value 总值；合计价值
, /.@([C aggregated basis 合计基准
T~]~'+<Pi aggregated net chargeable income 合计应课税入息实额
*wTX aggregation 合并计算；合计；总和
W3.[d->X aggregation of incomes of husband and wife 夫妇入息合并计算
!K-1tp$ aggregation of property 财产的总和
$nE{%?n-# agio 差价；贴水
<j'K7We/tP 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》
rbd0`J9fq Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
Dd?G4xUG 《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》
agUdI_'~@9 Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
JG!B3^qB 《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》
>+%#m'Y&& Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
~ wa4kS<> 《香港政府和大韩民国政府关于相互促进和保护投资协定》
8:TX9`, agreement for a settlement 授产协议
7:UeE~ uB: agreement for assignment 转让协议
x $LCLP#$H agreement for sale 售卖协议；买卖协议
}3*<sxw7< agreement for sale and purchase 买卖协议
-N' (2' agreement for the payment of interest 支付利息协议
jW: 7PS agreement for the repayment of money 还款协议
:4{
`c.S agreement of reinsurance 再保险协议
"^4*,41U Agricultural Bank of China 中国农业银行
#z(:n5$F air passenger departure tax 飞机乘客离境税
%],BgLhS. Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
puOtF YZ\ airport tax 机场税
rp @:i _] alcohol duty 酒精税
|nQfgl=V alienation 让与；让渡；转让
~-'2 jb*8 alimony 生活费；赡养费
Dg e#e All Ordinaries Index [AOI] 所有普通股指数
>6C\T@{lJ all risks 全险；综合险
5=TgOS]R All Sales Record for Stock Market 《股票市场成交报告》
\g34YY^L3 Allied Capital Resources Limited 新联财务有限公司
)g :5} + all-items index [Consumer Price Index] 总指数〔消费物价指数〕
mV^w|x allocation letter 拨款信件
9
/H~hEVK allocation of fund 分配款项；预留款项
s-CAo~, allocation of profit 利润分配；溢利分配
+~"IF+T RH allocation warrant 拨款令
Exw d,2> allotment 分配；配股
JO|j?%6YY allotment notice 股份配售通知；配股通知
k[x-O?$O@ allotment of shares 股份分配
K&[0`sH! allowable 可获宽免；免税的
)la3GT*1mS allowable business loss 可扣除的营业亏损
RE t&QP allowable expenses 可扣税的支出
:BxO6@>Xc allowance 免税额；津贴；备抵；准备金
H1-DK+Q: allowance for debts 债项的免税额
Bw HJr(n allowance for depreciation by wear and tear 耗损折旧免税额
.B`$hxl*0c allowance for funeral expenses 殡殓费的免税额
S|=)^$: allowance for inflation 为通货膨胀而预留的款项；通胀准备金
,l&?%H9q allowance for repairs and outgoings 修葺及支出方面的免税额
LW<Lg N"L- allowance to debtor 给债务人的津贴
V6merT79 alteration of capital 资本更改
g clj:7U alternate trustee 候补受托人
* B&P[n amalgamation 合并
'dj3y/
k% ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
J`5VE$2M ambit of charges 征税范围；收费范围
(U 'n1s/X amended valuation 经修订的估值
]O|>nTa American Commodities Exchange 美国商品交易所
0/ QDfA? American Express Bank Limited 美国运通银行
>v,X:B?+FL American Stock Exchange 美国证券交易所
g]f<k2 amortization 摊销
29:2Xu i amount due from banks 存放银行同业的款项
sPK ]: i C amount due from banks abroad 存放海外银行同业的款项
1sXCu|\q amount due from holding companies 控股公司欠款
RC7F/|w.z amount due from local banks 存放本港银行同业的款项
Xq1#rK( amount due to banks 银行同业的存款
|)7K(R)(= amount due to banks abroad 海外银行同业的存款
!> Nlp,r&~ amount due to holding companies 控股公司存款
j}Tv/O,f amount due to local banks 本港银行同业的存款
@* hv|zjs amount due to outport banks 外埠银行同业的存款
j)@W1I]2# amount for note issue 发行纸币的款额
Ny"9!3V amount of bond 担保契据的款额
A ON
|b\? amount of consideration 代价款额
~?NCmU=3 amount of contribution 供款数额
8ve-g\C8 H amount of indebtedness 负债款额
/o4_rzR? amount of principal of the loan 贷款本金额
UA.Tp [u amount of rates chargeable 应征差饷数额
s ~,!E amount of share capital 股本额
Jl SqTfA amount of sums assured 承保款额
yD<#Q\, amount of variation 变动幅度
t3$ cX_ amount of vote 拨款数额
6@|!m ' amount payable 应付款额
91z= ou amount receivable 应收款额
jZIT[HM Amsterdam Stock Exchange 阿姆斯特丹证券交易所
/[6wm1?! analysis 分析
'Ft81e)/ ancillary risk 附属风险
S:!5 |o| annual account 周年帐目；周年帐目报表；年度决算；年结
K Le6V+ki* annual accounting date 年结日期
~ T}D#} annual allowance 每年免税额；年积金；年度津贴；年津
7b1
yF,N annual balance 年度余额
Hl $qmq annual disposable income 每年可动用收入
TD\TVK3P annual estimates 周年预算
.EhC\QpP annual fee 年费
Yh]a 4l0 annual general meeting 周年大会
bAt!S annual growth rate 年增率；每年增长率
ta&z lZt annual long-term supplement 长期个案每年补助金
hEjvtfM9\- annual pensionable emolument 可供计算退休金的年薪
" 0!#De
annual report 年报
6ud?US( Annual Report on the Consumer Price Index 《消费物价指数年报》
NL.3qx annual return 周年报表；周年申报表；每年报税表格
ok--Jyhv# Annual Return Rules 《周年报表规则》
I 6WHC* annual review of consumer prices 每年消费物价回顾
; FlDRDZ% annual roll-forward basis 逐年延展方式
7NEOaX(J 9 annual salary 年薪
azmeJpC annual statement 年度报表；年度决算表
ydD:6 bBX Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
]9 @4P$I annuitant 年金受益人
B)/&xQu annuity 年金
EW]DzL 3 annuity contract 年金合约
~% \vX annuity on human life 人寿年金
;R
>>,& g antecedent debt 先前的债项
tLJ 7tnB ante-dated cheque 倒填日期支票
p YCMJK-H anticipated expenditure 预期开支
{X, - T& anticipated net profit 预期纯利
GGHMpQ anticipated revenue 预期收入
|%4nU#GoB anti-inflation measure 反通货膨胀措施
4P Sbr$ anti-inflationary stance 反通货膨胀立场
TFbc@rfB apparent deficit 表面赤字
n}NUe`E_h apparent financial solvency 表面偿债能力
a\-5tYo`u apparent partner 表面合伙人
PM*lnd#J application for personal assessment 个人入息课税申请书
!o'a]8 application of fund 资金应用
h9S f application to release as liquidator and to destruct the books of accounts and documents
+4t
\j<T 申请免除清盘人职务及毁灭帐簿与文件
xD7Y"%Pbx appointed actuary 委任精算师
eI2041z appointed auditor 委任核数师；委任审计师
P3bRv^ appointed trustee 委任的受托人
"j%Gr :a appointer 委任人
Y+S<?8pA apportioned pro rata 按比例分摊
\.P'8As apportionment 分配；分摊
J{Ij Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
mC ]Krnx apportionment formula 分摊方程式
lN.&46
e apportionment of estate duty 遗产税的分摊
F\+9u$= appraisal 估价；评估
j; /@A
lZl appreciable growth 可观增长
O0^Y1l appreciable impact 显着影响
1|*% appreciable increase 可观增长
*mWS+xcU(L appreciation 增值；升值
7OZ0 ;fK appreciation against other currencies 相对其他货币升值
-XECYwTh appreciation of the exchange value of Hong Kong dollar 港元汇值上升
:^ 7_E& appreciation tax 增值税
K0*er appropriation 拨款；拨用；拨付
6mZ py t appropriation account 拨款帐目
x =JZ"|TE Appropriation Bill 拨款法案
aS 3-A 4 appropriation-in-aid system 补助拨款办法
1b =\l/2 approved assets 核准资产
<c` ,fd8 approved basket stock 认可一篮子证券
_z^&zuO approved budget 核准预算
YbV ZK4 approved charitable donation 认可慈善捐款
mznE Cy approved charitable institution 认可慈善机构
;XY#Jl>tg approved currency 核准货币；认可货币
I<lkociUCG approved estimates 核准预算
#r& yH^- approved estimates of expenditure 核准开支预算
\XY2s&" approved overseas insurer 核准海外保险人
MMRO@MdfV approved overseas trust company 核准海外信托公司
i+-Y"vRi approved pooled investment fund 核准汇集投资基金
E jf>QIB approved provident fund scheme 认可公积金计划
I~
SFY>s approved provision 核准拨款
1\ f8-:C approved redeemable share 核准可赎回股份
,J*#Ixe} approved regional stock 认可地区性证券
<D nv=)Rq approved retirement scheme 认可退休金计划
bxz6
>> approved subordinated loan 核准附属贷款
t G,xG& arbitrage 套戥；套汇；套利
arPqVMVr arbitrageur 套戥者；套汇者
:fG9p` arbitrary amount 临时款项
K!jau|FS arrangement 措施；安排；协定
+/ *A}!#v arrears 欠款
'\7&I z:% arrears of pay 欠付薪酬
+Y~,1ai 5^ arrears of revenue 逾期未收税款；逾期未收的帐项
' vIVsv<p articles of association 组织章程；组织细则；组织章程细则
T7G{)wm Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
6l?KX ascertainment of profit 确定利润
>*w(YB]/$V "Asia Clear" “亚洲结算系统”
d cht8nX7~ Asia Commercial Bank Ltd. 亚洲商业银行有限公司
5 PHAd4=bJ Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
Wm58[;%LTw Asian Development Fund [ADF] 亚洲发展基金
9hwn,=Vh) Asian dollar bond 亚洲美元债券
9NC6q-2 Asian dollar market 亚洲美元市场
j|% C?N Asian dollar rate 亚洲美元利率
eR1]<Z$W\ Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
=uR[Jewa Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
a6 7N WH asked price 沽盘；喊价；索价；卖方报价
Xo4K!U>TzZ assessable income 应评税入息
fl9J assessable loss 应评税亏损
N'5!4JUI assessable profit 应评税利润
M\9p- %"L assessable value 应评税值
{u7_<G7 assessed profit 估定利润
[ \i1I`7pE assessed value 经评估价值
9%Ftln6 assessment 评税；评定；估价；评税单
bD cWPwe assessment number 评税编号；估价编号
bO{wQ1)Z_ assessment of additional tax 补加税评税
o@\q 6xl . assessment of performance 业绩评估；实绩评价
mK7egAo Assessor 评税主任
^nL_*+V`f asset price bubbles 资产价格泡沫
wmS:*U2s c asset-backed securities 具资产保证的证券
$VE =sS. assets accretion 资产增值
== i?lbj assets and liabilities 资产与负债
nIP* yb}5 assets betterment statement 资产递增表；资产改进表
Z"<tEOs/En assets lending 实物放款；有抵押贷款
tO QY./I assets of the company passing on the death 死者去世时转移的公司资产
'r`-J4i cX assets pledged as security for liabilities 用作负债抵押的资产
tTrue? assets portfolio 资产投资组合
78+PG(Q_M assets price 资产价格
G0h7MO%x assets quality 资产质素
\\Huk*Jn{ assets realization 资产变现
xqzd X L} assets refinancing arrangement 资产再集资安排
t?kbN\, assets securitization 资产证券化
n|iO)L\9aB assets situated outside Hong Kong 在香港以外地方的资产
^R S`q+g assets stripping 削减资产；拆卖资产
l7JY`x assets value 资产值
1@0ZP~LTB assignee 承让人
{@[z-)N7\, assignment 转让；转让书；转让契
Z4Qq#iHZR assignment of interest 权益转让
5AT[1@H(_ assignment of letters patent and trade mark 专利证书及商标转让
?\Jl] {i2 assignment of property 物业转让；物业转让书
ZA4vQDW assignment right 转让权
n.xW"omN assignor 转让人
PM%Gsy]q associate 有联系的人；有关连人士；相联者；合伙人；联系人
d1>Nn!m Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
MkG*6A associate member 附属会员
D@>^_cTO24 associated body corporate 相联法人团体
`=3:*.T* associated company 相联公司；联属公司
7fJWb )z!k associated corporation 相联法团
1e#}+i!a Association of Chartered Certified Accountants [ACCA] [United Kingdom]
$McVK>= 公认会计师公会〔英国〕
3v%V\kO=F Association of Futures Exchange Brokers 香港期货经纪协会
cA4xx^~ Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
wGf SVA-q\ association of underwriters 承保人组织
_6 |lw&o07 assumption of control 接管
}A%Sx!7~ assurance 担保；保险；转易；转易书
Hh8)d/D assurance of interest 权益的转易
~O}LAzGb at 19XX price 按一九ＸＸ年价格计算
C_ = WL( at a discount 按赔价计算；按贴水价格计算；打折扣
/uzU]3KF~ at a premium 按溢价计算；按升水价格计算
v9OK
< at call 通知付款；按通知
h>+,ba"D at constant market price 按固定市价计算
5l"v : Px at constant price 按固定价格计算
/_P 5 U E( at cost 按成本计算
!7lS=D(? at current market price 按当时市价计算；按现时市价计算
_0<EbJ8Z at current price 按当时价格计算；按现时价格计算
/K 9T n at factor cost 按要素成本计算；按生产要素成本计算
LMrb
1lg$ at money-of-the-day price 按付款当日价格计算
X)|b_ 3Z at or better 按指定或较佳价位〔买卖指令〕
eZm,K'/! at par 按面值计算；平价
+mN]VO*y at sight 见票即付
$;dSM<r at the close 按收市盘
]I#yS=; at the opening 按开市盘
Tn qspS2;R attestation 见证；见证条款
=5jX#Dc5.+ at-the-money option 平价期权
qffXm `k attorney 受权人；受托代表人
(W| Eg attornment 新拥有人承认书
w#5^A(NR attributable profit 可归属利润
S]3t{s#JW7 attributable share value 可归属股份价值
RS~jHwIh Auckland Stock Exchange 奥克兰证券交易所
^U.8grA auction 拍卖
Y\ len auctioneer 拍卖商
I7hE(2!$ audit 审计；核数
n%]1p36 Audit Commission 审计署
0BM3:]=wr Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
)q\|f_ 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〕
~ b ;%J: audit review 帐目审查
v'*#P7%Kf Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
+tNu8M@xFo audited account 审计帐目；经审计的帐目
>?q()>l audited annual account 经审计的周年帐目
kmm1b ( audited balance sheet 经审计的资产负债表
k!K}< sX2 auditor 核数师；核数主任；审计师
shOQ/ auditor's certificate 核数师证明书；审计师证明书
9air" 4 auditor's report 核数师报告；审计师报告
hSq3LoHV Aussie bond 澳元债券
mpBSd+ ;Z austerity budget 紧缩预算
`2y2Bk Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
brGUK PB Australia All Ordinaries Index 澳洲所有普通股票指数
!5 2]'yub Australian Dollar [AUD] 澳元
R;gN^Yjk: Australian Options Market 澳大利亚期权市场
PG8|w[V1 " Australian Securities Commission 澳洲证券事务监察委员会
7Xi)[M?)# Australian Society of Certified Practising Accountants 澳洲执业会计师公会
5uu Z t0V\ Australian Stock Exchange 澳大利亚证券交易所
~1Q$FgLk Austrian Schilling [ATS] 奥地利先令
8M;V X3X authentication 认证；鉴证
V_?5 cwZ authority to purchase 委托购买证；委购书
:;S]jNy}j) authorization 认可；核准；授权；授权书
$UAmUQg)}_ authorization by direction 指示授权
CxC&+' ; authorization by instruction 指令授权
|"vUC/R2& authorization by warrant 令状授权
#N?EPV$ authorization of unit trust 单位信托的认可
xZ } 1dq8 authorized agent 指定代理人
vl 8Ums} + authorized capital 法定资本
SNB > authorized clerk 出市员
q/[)Z
@&( authorized dealer 认可交易商
QXnL(z authorized financial institution 认可财务机构
6u`E {$ authorized fund 认可基金
, [xDNl[Y| authorized fund house 获授权的基金公司；认可基金公司
L<encPJt authorized institution 认可机构
cTpAU9|( authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
=l
TV2C< authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
qr[H0f] authorized insurer 获授权保险人；获认可承保人
pt&(c[ authorized investment 特准投资项目
y|1,h}H^n authorized person 获授权人
(-tF=wR,W authorized representative 获授权代表
\e64Us>"x authorized share capital 法定股本
}u0t i"V automated quotation system 自动报价系统
Bkv h]k;F8 Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
q h !2dj 自动交易系统〔香港期货交易所有限公司〕
Np=IZ npt automatic adjustment mechanism 自动调整机制
mdW8RsR automatic adjustment system 自动调整系统
6C> "H Automatic Clearing House 自动票据交换所
5"=qVmT) automatic exchange rates accumulation system 自动化汇率累集系统
<J4|FOz!= Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
L $^ya%2 automatic teller machine [ATM] 自动柜员机
7RQ.oee autopay 自动转帐
)54;YK available assets 可用资产
y| *X available fiscal reserve 现存财政储备
S+G!o]&2 available profit 可用利润
C~F do0D Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
p}%T`e=Z9 average 平均；平均数；海损
D/C)Rrq"a average basic salary 平均基本薪金
hiWfVz{~ average consumer expenditure 平均消费开支；一般消费开支
:<l( l\MC average cost 平均成本
]p/f@j?LU average cost of land production 增辟土地平均成本
(5y+g?9d; average daily turnover 平均每日成交额
6\ g-KO average daily wage rate 平均每日工资率
2`qO'V3 Q average expenditure pattern 平均开支模式
Zb<IZ)i# 1 average growth rate 平均增长率
| X/ QSL average net fixed assets 固定资产平均净值
,b2YUb]U average of relatives 相对价格平均数
7yGc@kJ ? average price 平均价格
j^
VAA\ average propensity to consume 平均消费倾向；一般消费倾向
_zq"<Q c average propensity to save 平均储蓄倾向；一般储蓄倾向
u/3[6MIp average rate 平均率
iO)FZ%?" average revenue 平均收入；平均收益
4vi P lO average stock 平均库存；平均存货
dGU io? average yearly rent 平均年租
AvF:$ kG avoidance of double taxation 避免双重课税
'xi[- - avoidance of tax 避税
