A:
L1w4WFWO A share Ａ股；甲类股份
*} 4;1OVT abatement of tax 减税；减扣免税额
[~H`9Ab= ABN AMRO Bank N.V. 荷兰银行
+?eAaC7s above-the-line expenditure 线上项目支出；经常预算支出
/|^ ^v DL above-the-line receipt 线上项目收入；经常预算收入
G!lykk] ABSA Asia Limited 南非联合亚洲有限公司
{y %O_-C'r absolute change 绝对数值变更
x~,?Zj)n?C absolute expenditure 实际开支
wx7>0[ zE absolute guideline figure 绝对准则数字
.TU15AAc absolute interest 绝对权益
7`n8
OR4 absolute order of discharge 绝对破产解除令
IaqN@IlWb absolute profit margin 绝对利润幅度
L.&Vi"M <@ absolute value 实值；绝对值
{*
_ W absolutely vested interest 绝对既得权益
<}>-ip? absorbed cost 已吸收成本；已分摊成本
-P uVI5L< absorption 吸收；分摊；合并
Ho {?m ^ absorption rate 吸收率；摊配率；分摊率
lt2& u Ygp ACB Finance Limited 亚洲商业财务有限公司
^g"6p#S=n acceptable form of reciprocity 合理的互惠条件
]o[HH_`s@ acceptable rate 适当利率；适当汇率
Wl"f h_ acceptance agreement 承兑协议
ag4^y& acceptance for honour 参加承兑
+K4v"7C
V acceptor 承兑人；接受人；受票人
,tc]E45 acceptor for honour 参加承兑人
9G OyVKU v accident insurance 意外保险
h.%Qn vL Accident Insurance Association of Hong Kong 香港意外保险公会
eh=bClk accident insurance scheme 意外保险计划
D#(L@ {vC accident year basis 意外年度基准
h v+i{Z9!] accommodation 通融；贷款
PltPIu)F accommodation bill 通融票据；空头票据
C'" 6@-~ accommodation party 汇票代发人
{i?K~|
h account balance 帐户余额；帐户结余
Z.19v>-c account book 帐簿
4ov~y1Da) account collected in advance 预收款项
dz DssAHy account current book 往来帐簿
_dY}86{ account of after-acquired property 事后取得的财产报告
!kYmrj** account of defaulter 拖欠帐目
O~1p]j account payable 应付帐款
F .w#AV account payee only [A/C payee only] 只可转帐；存入收款人帐户
U4/$4.'NQ account receivable 应收帐款
QpZhxp account receivable report 应收帐款报表
A~t7I{` account statement 结单；帐单；会计财务报表
L 3Iz]D3s account title 帐户名称；会计科目
}jXUd=.Nu accountant's report 会计师报告
$t?e=# G Accountant's Report Rules 会计师报告规则
]5L3[A4Vu accounting and auditing procedure 会计与审计程序；会计与核数程序
:"^ $ 7 Accounting Arrangements 《会计安排》
Np)!23 " accounting basis 会计基础
3`I_ accounting by Official Receiver 破产管理署署长呈交的帐目
n[7zK'%Dxg Accounting Circular 《会计通告》
'f!Jh<i accounting class 会计类别
9dv~WtH>5 accounting date 记帐日期；会计结算日期
g==^ioS}* accounting for money 款项核算
a+N d%hoe Accounting Officer 会计主任
S]{Z_|h*j accounting period 会计报告期；会计期
<;K/Yv'{r accounting policy 会计政策；会计方针
sJv n#cS accounting practice 会计惯例
l{yPO@ut`F accounting principle 会计准则
1+#8} z: accounting record 会计记录
R[" 7%|RV accounting report 会计报告
YEj U3^@ Accounting Services Branch [Treasury] 会计事务部〔库务署〕
%stktVDAP Accounting Society of China 中国会计学会
&0TheY;srf accounting statement 会计报表
AE Jm/8,T accounting system 会计制度；会计系统
5sU nEHN accounting transaction 会计事项；帐务交易
bL%)k61G_v accounting treatment 会计处理
R&p5 3n accounting year 会计年度
D.} b<kDD accretion 增值；添加
c eX*|B@= accrual 应计项目；应累算数目
XQPJ(.G accrual basis 应计制；权责发生制
ZvJx01F{ accrual basis accounting 应计制会计；权责发生制会计
V _ ,* accrue 应累算；应计
[8n4lE[)" accrued benefit 应累算利益
Ab)7h CUW accrued charges 应计费用
G_@H:4$3 accrued cumulative preference share dividend 应累算的累积优先股股息
4RNzh``u accrued expenses 应累算费用
`x3c},'@k accrued interest payable 应付利息；应计未付利息
hGLBFe# 3 accrued interest receivable 应收利息；应计未收利息
ho. a93 accrued right 累算权益
Nt?B(.G accruing profit 应累算的利润
o^_am>h accumulated fiscal reserve 累积财政储备
}^t?v*kcA accumulated profit 累积利润；滚存溢利
jw)t"S/E accumulated reserve 累积储备
c"r( l~fc accumulation of surplus income 累积收益盈余
mvxvX!t acquired assets 既得资产
t1S\M%? acquisition 收购；购置；取得
2 Qy&V/E ? acquisition cost 购置成本
c3+vtP& acquisition expenses 购置费用
xb\lbS{ f acquisition of 100% interest 收购全部股权
~?FKww|_*J acquisition of control 取得控制权
coBxZyM 1} acquisition of fixed assets 购置固定资产
;S/fe(C
acquisition of shell “买壳”
P=.W.oS acquisition price 收购价
{fWZ n act of God 天灾
AiuF3`Xa acting partner 执事合伙人
9j/B3CjW active market 买卖活跃的市场；交投畅旺的市场；旺市
1x] G/I* active partner 积极参与的合伙人
sE% n=Ww active trading 交投活跃
e5dw q actual circulation 实际流通
OWU]gh@r actual cost 实际成本
{v(3[ 7 actual expenditure 实际开支；实际支出
YAD9'h]d\ actual income 实际入息；实际收入；实际收益
^(y4]yZ actual market 现货市场
=6'A8d actual price 现货价；实际价格
TA*49Qp actual profit 实际利润
mYZH]oo actual quotation 实盘；实际价位；实际报价
aX! J0&3 actual year basis 按实际年度计算
<5
okwcJ^ actuals 实货
fE >FT9c actuarial investigation 精算调查
I aW8 actuarial principle 精算原则
1cPi>?R: actuarial report 精算师报告
]0o78(/w2 Actuarial Society of Hong Kong 香港精算学会
&}WSfZ0{ actuarial valuation 精算师估值
Q"KH!Bu%P actuary 精算师
*%8d W ad referendum agreement 暂定协议；有待覆核的协定
FYzl- 7!Y ad valorem duty 从价税；按值征税
,ua]h8 ad valorem duty system 从价税制
mR@iGl\\ ad valorem fee 从价费
M
C>{I3 ad valorem tariff 从价关税
&iTsuA/7 additional allowance 额外免税额
fV3J:^)F additional amount for unexpired risk 未过期风险的额外款额
c#_%|gg additional assessable profit 补加应评税利润
Yk }zN_v additional assessment 补加评税
_uDtRoI8 additional commitment 额外承担
:iq1-Pw additional commitment vote 额外承担拨款
*0Fn C2W1 additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
@>d a%cX additional dependent parent allowance 供养父母额外免税额
*<J**FhcMu additional provision 额外拨款
I\": L additional stamp duty 附加印花税
h.PY$W< additional tax 补加税罚款；补加税款
)x]/b=m Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
{jb Ocx$t adjudged bankrupt 被裁定破产
g=b 'T- adjudicated bankrupt 裁定破产人
Hh,\>= ': adjudication fee 裁定费；评定印花税额手续费；评估契据费
j
$L adjudication of bankruptcy 裁定破产；宣告破产
o;}o"-s adjudication of insolvency 裁定无力偿还债务
H`kfI"u8 adjusted actual 经调整的实数；调整后的实数
VsFRG;:\U adjusted current assets 经调整的流动资产；调整后的流动资产
^,,|ED\M{m adjusted figure 经调整的数字；调整后的数额
l]GLkE adjusted liabilities 经调整的负债；调整后的负债
&r jMGk"& adjusted loss 经调整的亏损；调整后的亏损
od$Cm5 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
R9k
Z # adjusted profit 经调整的利润；调整后的利润
x-cg df adjusted surplus 经调整的盈余额；调整后的盈余额
ho 4~-xmN adjusted value 经调整的价值；调整后的价值
wTqgH@rGtR adjustment 调整；修订；理算〔保险〕
``U>9S"p) adjustment centre 调剂中心
rcAx3AK. adjustment lag 调整过程的时间差距；调整时差
dQTJC
%]O adjustment mechanism 调整机制
fE,\1LK4 adjustment of loss 亏损调整
tK1P7pbC8r adjustment process 调整过程；调整程序
XXvM*"3D5 adjustment range 调整幅度
WUZusW5s administered exchange rate 受管制汇率
]v$VZ ' Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
SK#; /fav6 administration expenses 行政费用
rM Un ~ administration fee 手续费；行政费
l.El3 + administration in bankruptcy 破产管理
s@V4ny9x administration order 遗产管理令
L~=h?C< administrator 管理人；遗产管理人
WQK ~;GV- administrator of the estate 遗产管理人
ZDMS:w.'T admission of debt 债项承认书
*i?#hTw admission of proof 接纳债权证明
m?0caLw< advance 放贷款项；垫付款项；预支款项；预付款项
Gu-6~^Km9 advance account 暂支帐目；预付款帐户
PF~w$ eeQ advance compensation 预付补偿金
PVLLuv advance from shareholder 股东垫款
L3pNna advance pending reimbursement 预支以待日后付还
D.su^m_1 advanced economy 先进经济体系
A63=$ advancement 预付；预付财产
c<fl6o) advances warrant 垫款令
tFn_{fCc> advancing 贷出
5LM Ay" adverse balance 逆差
!5 9u z4 adverse exchange 逆汇
+ XMKRt advertisement addressed to shareholders 在报章刊登的致股东通告
|ZC@l^a7 advice for collection 托收通知书
Wa.y7S0(@ advice of drawing 提款通知书；汇票通知书
C;>!SRCp advice of payment 付款通知
K+|G9 Advisory Committee [Securities and Futures Commission]
.Yg7V'R1 谘询委员会〔证券及期货事务监察委员会〕
(.^ KuXd Advisory Committee on Diversification 经济多元化谘询委员会
21_sg f? affidavit 誓章；遗产申报誓章
> sGIpER7 affidavit of no receipt 述明无收款的誓章
rU/8R'S affiliate 联号；联营公司；附属公司
k}18
~cWM affiliated company 附属公司；联号；联营公司
;#)sV2F\& affirmation [estate duty] 非宗教式宣誓〔遗产税〕
;iq H:wO affordability 负担能力
#|-i*2@oR African Development Bank [AfDB] 非洲开发银行
1# }}: after-acquired property 事后取得的财产
rJtpTV@. after-hours dealing 市后交易
x<d2/[(}mT after-tax profit 税后盈利；税后利润；税后溢利
U'*~Ju agency agreement 代理协议
r?7tI0 agency expenses 代理机构的开支
D qu?mg;L agency fee 代理费
@;;3 B Agency Law 《代理法》
b@X+vW{S agent 代理人；承销人
-RI&uFqOI agent of company 公司代理人
Iw; i ". agent's fee 代理人费；经纪费
,B 2p\ aggregate 总计；总数；总体数字
Q{= DLm` aggregate amount 总款额；总额
9KCeKT>v aggregate assets and liabilities 总体资产与负债
JIatRc?g aggregate at constant price 按固定价格计算的总体数字
F zmc #? aggregate demand 总需求
4LXC;gZ aggregate gross position 总持仓量
<P@ "VwUX aggregate limit 总限额
tf IUH'Ez> aggregate of salaries tax 合计薪俸税
9s4>hw@u aggregate performance 总体表现；总体业绩
}y>/#]X aggregate supply 总体供应
<g$b M;6% aggregate surplus 总盈余
rczwxWK aggregate total 整体总额
<IBWA0A=8a aggregate value 总值；合计价值
^UmhSxQ## aggregated basis 合计基准
r;~7$B) aggregated net chargeable income 合计应课税入息实额
AB+HyZ*// aggregation 合并计算；合计；总和
B,b^_4XX$ aggregation of incomes of husband and wife 夫妇入息合并计算
*JA rR1J aggregation of property 财产的总和
^]k=*>{
R agio 差价；贴水
X? 7s
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》
w!r.MWE Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
xey?.2K1A 《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》
w&e q
*q Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
ZFC&&[%-sG 《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》
`3^%ft~l Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
4Q (w
D 《香港政府和大韩民国政府关于相互促进和保护投资协定》
I I]-mb agreement for a settlement 授产协议
mXT{ c=N)w agreement for assignment 转让协议
g?rK&UTU agreement for sale 售卖协议；买卖协议
|Hv8GT agreement for sale and purchase 买卖协议
Dc9Fb^]QOG agreement for the payment of interest 支付利息协议
" lA8CA agreement for the repayment of money 还款协议
>p29|TFbV agreement of reinsurance 再保险协议
8Xa{. y" Agricultural Bank of China 中国农业银行
G&q@B`I air passenger departure tax 飞机乘客离境税
N)EJP ~0 Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
Rhzc m`" airport tax 机场税
!DBaC%TGC alcohol duty 酒精税
H,(4a2zx alienation 让与；让渡；转让
QSx4M alimony 生活费；赡养费
!JQ'~#jKN All Ordinaries Index [AOI] 所有普通股指数
2,r jy|R` all risks 全险；综合险
#]2,1d J All Sales Record for Stock Market 《股票市场成交报告》
&; [0. :; Allied Capital Resources Limited 新联财务有限公司
m!WDXt all-items index [Consumer Price Index] 总指数〔消费物价指数〕
yK>s]65& allocation letter 拨款信件
b
v 4 allocation of fund 分配款项；预留款项
uA%c ie allocation of profit 利润分配；溢利分配
Bgs,6 : allocation warrant 拨款令
B/K{sI allotment 分配；配股
F~l:W QAj allotment notice 股份配售通知；配股通知
,#.9 ^J allotment of shares 股份分配
^o(C\\>{& allowable 可获宽免；免税的
8Yw V"+Fu/ allowable business loss 可扣除的营业亏损
*#Iqz9X.Y3 allowable expenses 可扣税的支出
u g?#Oa allowance 免税额；津贴；备抵；准备金
Mb+CtI_' allowance for debts 债项的免税额
]Z>zf]< allowance for depreciation by wear and tear 耗损折旧免税额
to#T+d.(v allowance for funeral expenses 殡殓费的免税额
4Y{ &y6 allowance for inflation 为通货膨胀而预留的款项；通胀准备金
^}4ysw allowance for repairs and outgoings 修葺及支出方面的免税额
Fq!-
%Y allowance to debtor 给债务人的津贴
;m }o$` alteration of capital 资本更改
Lu[x oQ~I alternate trustee 候补受托人
15cgmZs S amalgamation 合并
-v~XS-F ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
p><DA fB ambit of charges 征税范围；收费范围
=UV=F/Af^ amended valuation 经修订的估值
(!koz'f American Commodities Exchange 美国商品交易所
`cqZ;(^ American Express Bank Limited 美国运通银行
J1d|L|M American Stock Exchange 美国证券交易所
GD<pqm`vVY amortization 摊销
*h ~(LH"tN amount due from banks 存放银行同业的款项
|"Fm< amount due from banks abroad 存放海外银行同业的款项
(h27SLYm amount due from holding companies 控股公司欠款
r' J3\7N!u amount due from local banks 存放本港银行同业的款项
+\66 ; 7]s amount due to banks 银行同业的存款
2K St4oa amount due to banks abroad 海外银行同业的存款
1A{iUddR amount due to holding companies 控股公司存款
QW>(LG G= amount due to local banks 本港银行同业的存款
K@@Jt amount due to outport banks 外埠银行同业的存款
0hX@ta[Up amount for note issue 发行纸币的款额
nE h^{6 amount of bond 担保契据的款额
baib_-$ amount of consideration 代价款额
pjNH 0mZ amount of contribution 供款数额
C72btS
amount of indebtedness 负债款额
P"k,[ZQ amount of principal of the loan 贷款本金额
lPn&,\9@~ amount of rates chargeable 应征差饷数额
V5]:^= amount of share capital 股本额
`bEum3l\6] amount of sums assured 承保款额
-P$E)5?^ amount of variation 变动幅度
fZt3cE\ amount of vote 拨款数额
&: Sb$+z amount payable 应付款额
6N'HXL UlQ amount receivable 应收款额
}9>X M Amsterdam Stock Exchange 阿姆斯特丹证券交易所
.iH#8Z
analysis 分析
YbE1yOJ&m ancillary risk 附属风险
"dBCS annual account 周年帐目；周年帐目报表；年度决算；年结
FUKE.Uxd annual accounting date 年结日期
m NAp FwZ annual allowance 每年免税额；年积金；年度津贴；年津
0 = - D annual balance 年度余额
g# <M/qn annual disposable income 每年可动用收入
-u%'u~ s annual estimates 周年预算
Z.mnD+{ annual fee 年费
ii]'XBSVd annual general meeting 周年大会
ZUUf n~ORc annual growth rate 年增率；每年增长率
jY5BVTWnV annual long-term supplement 长期个案每年补助金
p$&6E\# 7 annual pensionable emolument 可供计算退休金的年薪
U-GV^j annual report 年报
o)IcAqN$H Annual Report on the Consumer Price Index 《消费物价指数年报》
x_|: 3I annual return 周年报表；周年申报表；每年报税表格
s*W)BK|+? Annual Return Rules 《周年报表规则》
/pDI
\] annual review of consumer prices 每年消费物价回顾
c}g:vh annual roll-forward basis 逐年延展方式
! YEU<9 annual salary 年薪
QtsyMm annual statement 年度报表；年度决算表
|A@Gch fd 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
<jRs/?1R annuitant 年金受益人
LYX\# annuity 年金
B^G{k 3]t annuity contract 年金合约
@OPyT annuity on human life 人寿年金
S+C^7# lT antecedent debt 先前的债项
CmPix]YMQ ante-dated cheque 倒填日期支票
@7 *Ag~MRb anticipated expenditure 预期开支
|d1%N'Ll anticipated net profit 预期纯利
{b vm83{T anticipated revenue 预期收入
RU'DUf anti-inflation measure 反通货膨胀措施
o$r]Z1 anti-inflationary stance 反通货膨胀立场
DqHVc)9 apparent deficit 表面赤字
P'6(HT>F? apparent financial solvency 表面偿债能力
W[3)B(Vq<E apparent partner 表面合伙人
6\9 9WQ application for personal assessment 个人入息课税申请书
/Iu._ 2 application of fund 资金应用
S
Yvif gp application to release as liquidator and to destruct the books of accounts and documents
:B'}#;8_
申请免除清盘人职务及毁灭帐簿与文件
l<$c.GgFd appointed actuary 委任精算师
2JYt.HN appointed auditor 委任核数师；委任审计师
~4iI G}Y< appointed trustee 委任的受托人
Th%1eLQ appointer 委任人
Tl3{)(ezx apportioned pro rata 按比例分摊
0R2 AhA# apportionment 分配；分摊
0Fh*8a }?b Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
5!* 5mtI apportionment formula 分摊方程式
z,oqYU\: apportionment of estate duty 遗产税的分摊
wQ,RZO3 appraisal 估价；评估
"ppT<8Qi' appreciable growth 可观增长
VPTT* a` appreciable impact 显着影响
)Cz^X p)# appreciable increase 可观增长
^"%SHs appreciation 增值；升值
t =]&q. appreciation against other currencies 相对其他货币升值
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T-" appreciation of the exchange value of Hong Kong dollar 港元汇值上升
t H"SOGfSt appreciation tax 增值税
#7U,kTj9 appropriation 拨款；拨用；拨付
?Ib/}JST appropriation account 拨款帐目
aM9St!i Appropriation Bill 拨款法案
[,a O*7 N
appropriation-in-aid system 补助拨款办法
-j[n^y'v approved assets 核准资产
Sh]x`3 ). approved basket stock 认可一篮子证券
morI'6N approved budget 核准预算
l1N{ ujM approved charitable donation 认可慈善捐款
T}[W') [s approved charitable institution 认可慈善机构
|b/J$.R approved currency 核准货币；认可货币
]T(O;y*m approved estimates 核准预算
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^iU1\(L approved estimates of expenditure 核准开支预算
*<U&DOYV: approved overseas insurer 核准海外保险人
h{sW $WA approved overseas trust company 核准海外信托公司
S _:(I^ approved pooled investment fund 核准汇集投资基金
g#_?Vxt approved provident fund scheme 认可公积金计划
%i%Xi+{3 approved provision 核准拨款
p^YE"2 - approved redeemable share 核准可赎回股份
=,[46 ;q approved regional stock 认可地区性证券
H8K<.RY approved retirement scheme 认可退休金计划
}C7tlA8,7 approved subordinated loan 核准附属贷款
_ |TE )h arbitrage 套戥；套汇；套利
Mn~A;=%qF arbitrageur 套戥者；套汇者
*!9/`zW arbitrary amount 临时款项
$hSu~}g arrangement 措施；安排；协定
R /^JyL arrears 欠款
6ddkUPTF arrears of pay 欠付薪酬
0dkM72p arrears of revenue 逾期未收税款；逾期未收的帐项
BQS9q 'u_ articles of association 组织章程；组织细则；组织章程细则
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Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
{C]M]b*F6( ascertainment of profit 确定利润
cfeX (0 "Asia Clear" “亚洲结算系统”
}7=a,1T Asia Commercial Bank Ltd. 亚洲商业银行有限公司
fr#lH3 Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
HqXo;`Yy} Asian Development Fund [ADF] 亚洲发展基金
fSqbGoIQ Asian dollar bond 亚洲美元债券
k) v[/#I Asian dollar market 亚洲美元市场
!W%HAlUAG[ Asian dollar rate 亚洲美元利率
7-o=E = Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
( $S{td; Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
u=E?N:I~F asked price 沽盘；喊价；索价；卖方报价
5GJ0E Z'X assessable income 应评税入息
Ve8! assessable loss 应评税亏损
==XP}w)m assessable profit 应评税利润
9)l_(*F assessable value 应评税值
y9* H assessed profit 估定利润
!7xp<= assessed value 经评估价值
CMBW]b| assessment 评税；评定；估价；评税单
<go~WpA|r assessment number 评税编号；估价编号
qz0v1057# assessment of additional tax 补加税评税
4[J3HLQ assessment of performance 业绩评估；实绩评价
jujx3rnK? Assessor 评税主任
tt^ze|*&t asset price bubbles 资产价格泡沫
m@O\Bi}=} asset-backed securities 具资产保证的证券
L\Jl'r| assets accretion 资产增值
V w{Ys6q assets and liabilities 资产与负债
4*+ EUJ| assets betterment statement 资产递增表；资产改进表
z'qVEHc) assets lending 实物放款；有抵押贷款
@zJ I0_Bp assets of the company passing on the death 死者去世时转移的公司资产
* c AoE l assets pledged as security for liabilities 用作负债抵押的资产
@l(Y6m|v\ assets portfolio 资产投资组合
?UfZ VyHv+ assets price 资产价格
5dgBSL$A}] assets quality 资产质素
JA{YdB;il assets realization 资产变现
^X&9"x)4 assets refinancing arrangement 资产再集资安排
*[SsvlFt assets securitization 资产证券化
+uLo~GdbE assets situated outside Hong Kong 在香港以外地方的资产
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4", assets stripping 削减资产；拆卖资产
Dz50,*}J assets value 资产值
s^oN Q} assignee 承让人
vfv5 ex( assignment 转让；转让书；转让契
'.K,EM!-~h assignment of interest 权益转让
GBphab| assignment of letters patent and trade mark 专利证书及商标转让
llleo8 assignment of property 物业转让；物业转让书
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assignment right 转让权
bY2Mw8e% assignor 转让人
*n*y!z associate 有联系的人；有关连人士；相联者；合伙人；联系人
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%O$zu Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
}-L@AC/\# associate member 附属会员
~d8>#v=Q` associated body corporate 相联法人团体
+E [b Lz^ associated company 相联公司；联属公司
\a6)t%u associated corporation 相联法团
AfEEYP)N Association of Chartered Certified Accountants [ACCA] [United Kingdom]
{6n \532@ 公认会计师公会〔英国〕
A$F;fCV* Association of Futures Exchange Brokers 香港期货经纪协会
^97ZH)Ww Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
<kSaSW association of underwriters 承保人组织
h]Oplp4 \W assumption of control 接管
w3w*"M assurance 担保；保险；转易；转易书
gr? pvf!I assurance of interest 权益的转易
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RI^w Z-; at 19XX price 按一九ＸＸ年价格计算
'sF563kE at a discount 按赔价计算；按贴水价格计算；打折扣
YxtkI:C? at a premium 按溢价计算；按升水价格计算
-7 O/ed+ at call 通知付款；按通知
m6x. "jG at constant market price 按固定市价计算
Yy)a,clZ*$ at constant price 按固定价格计算
,j nRt%W at cost 按成本计算
VjqdKQeVq at current market price 按当时市价计算；按现时市价计算
e 1loI8 at current price 按当时价格计算；按现时价格计算
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! at factor cost 按要素成本计算；按生产要素成本计算
X}-H=1T? at money-of-the-day price 按付款当日价格计算
)A0&16< at or better 按指定或较佳价位〔买卖指令〕
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3k\kkv! at par 按面值计算；平价
5l xq-E3 at sight 见票即付
lkZC ?--H at the close 按收市盘
E`4=C@NN+, at the opening 按开市盘
C%c `@="b attestation 见证；见证条款
\Ep/'Tj& at-the-money option 平价期权
,&?q}M attorney 受权人；受托代表人
#P-HV attornment 新拥有人承认书
X{xJ*T y' attributable profit 可归属利润
)M N
yOj attributable share value 可归属股份价值
^.C X6% Auckland Stock Exchange 奥克兰证券交易所
' r n;|K auction 拍卖
.:ZXtU auctioneer 拍卖商
`Y\/US70{c audit 审计；核数
9 `v:$ (I Audit Commission 审计署
Qiw eM?- Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
|<|, RI ? 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〕
aTh%oBrtP audit review 帐目审查
i `aG Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
I=%sDn audited account 审计帐目；经审计的帐目
4@e!D Du audited annual account 经审计的周年帐目
_A|\.(t audited balance sheet 经审计的资产负债表
otV yuh auditor 核数师；核数主任；审计师
G`#gV"PlC auditor's certificate 核数师证明书；审计师证明书
NoAb}1uae auditor's report 核数师报告；审计师报告
b<(UmRxx3 Aussie bond 澳元债券
% B &?D@ austerity budget 紧缩预算
c '+r[rSn1 Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
'B5J.Xe: Australia All Ordinaries Index 澳洲所有普通股票指数
.r| vz6tU? Australian Dollar [AUD] 澳元
!;*2*WuO; Australian Options Market 澳大利亚期权市场
,*Z[P%<9 Australian Securities Commission 澳洲证券事务监察委员会
:J`!'{r Australian Society of Certified Practising Accountants 澳洲执业会计师公会
DsW`V~ T Australian Stock Exchange 澳大利亚证券交易所
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UgK E Austrian Schilling [ATS] 奥地利先令
!(_xu{(DL authentication 认证；鉴证
m=.7f9 authority to purchase 委托购买证；委购书
e6i./bf3 authorization 认可；核准；授权；授权书
M y"!j,Up authorization by direction 指示授权
C9g~l}=$& authorization by instruction 指令授权
x0A %kp&w authorization by warrant 令状授权
#KNq:@wp6 authorization of unit trust 单位信托的认可
0*;9CH=BE authorized agent 指定代理人
:5K ~/=6x authorized capital 法定资本
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n(B, authorized clerk 出市员
To8v#.i authorized dealer 认可交易商
;]ShC\1 authorized financial institution 认可财务机构
Df ,VV+ authorized fund 认可基金
Px7g\[] authorized fund house 获授权的基金公司；认可基金公司
ls "\YSq$ authorized institution 认可机构
C $RAJ authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
SxW}Z_8x authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
(bFWT_CChz authorized insurer 获授权保险人；获认可承保人
i)= 89?8 authorized investment 特准投资项目
.-u k authorized person 获授权人
9h38`*Im; authorized representative 获授权代表
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i0@ authorized share capital 法定股本
K# i*9sM automated quotation system 自动报价系统
e=]oh$] Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
h NOYFH 自动交易系统〔香港期货交易所有限公司〕
~sHZh automatic adjustment mechanism 自动调整机制
1x dESorX( automatic adjustment system 自动调整系统
_IKP{WNB Automatic Clearing House 自动票据交换所
W3V{Xk| automatic exchange rates accumulation system 自动化汇率累集系统
8P<UO Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
k *;{n8o?) automatic teller machine [ATM] 自动柜员机
LB*# autopay 自动转帐
~2A$R'x b available assets 可用资产
Bx}0E available fiscal reserve 现存财政储备
&8_f'+i0 available profit 可用利润
\eMYw7y5 M Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
E2h; hr;W average 平均；平均数；海损
jd g
~!<C average basic salary 平均基本薪金
Nzi/3 r7m average consumer expenditure 平均消费开支；一般消费开支
4=F]`Lql average cost 平均成本
&X]=Q pl average cost of land production 增辟土地平均成本
-90 ZI1O` average daily turnover 平均每日成交额
>uchF8)e| average daily wage rate 平均每日工资率
QVG0>,+}$ average expenditure pattern 平均开支模式
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m wh< average growth rate 平均增长率
"'}v 0*[ average net fixed assets 固定资产平均净值
i9@;,4f average of relatives 相对价格平均数
;x 3 ]4^ average price 平均价格
J<($L}T*$ average propensity to consume 平均消费倾向；一般消费倾向
YK w!pu= average propensity to save 平均储蓄倾向；一般储蓄倾向
a._^E/EV average rate 平均率
K* _{Rs0P average revenue 平均收入；平均收益
yS uLt@X average stock 平均库存；平均存货
zA'gb'MmW average yearly rent 平均年租
^Azt.\fMX avoidance of double taxation 避免双重课税
bco[L@6G$ avoidance of tax 避税
