A:
QX+&[G!DZH A share Ａ股；甲类股份
AnQUdU abatement of tax 减税；减扣免税额
*.+N?%sAP) ABN AMRO Bank N.V. 荷兰银行
W7. QK/@ above-the-line expenditure 线上项目支出；经常预算支出
L EY k above-the-line receipt 线上项目收入；经常预算收入
x^y&<tA ABSA Asia Limited 南非联合亚洲有限公司
(^^}Ke{J absolute change 绝对数值变更
c5t7X-L B absolute expenditure 实际开支
4J$dG l#f absolute guideline figure 绝对准则数字
lt#3&@<v
absolute interest 绝对权益
cd)}a_9 absolute order of discharge 绝对破产解除令
^P owL: absolute profit margin 绝对利润幅度
}*vO&J@z absolute value 实值；绝对值
_sF
Ad` absolutely vested interest 绝对既得权益
x24&mWgU absorbed cost 已吸收成本；已分摊成本
H@`lM~T[ absorption 吸收；分摊；合并
ePTN^#|W absorption rate 吸收率；摊配率；分摊率
b&.3u ls6 ACB Finance Limited 亚洲商业财务有限公司
yH.Z%*=xQa acceptable form of reciprocity 合理的互惠条件
w,z m! acceptable rate 适当利率；适当汇率
.'S_9le acceptance agreement 承兑协议
&e5,\TQ acceptance for honour 参加承兑
5>rjL ; acceptor 承兑人；接受人；受票人
'UB"z{w% acceptor for honour 参加承兑人
[<VyH. accident insurance 意外保险
g HKA:j`c Accident Insurance Association of Hong Kong 香港意外保险公会
kTo{ W]9] accident insurance scheme 意外保险计划
Q6f PqEX= accident year basis 意外年度基准
KwhATYWQb accommodation 通融；贷款
iLf* m~Q accommodation bill 通融票据；空头票据
USbFUHdDc accommodation party 汇票代发人
v\Zq=,+ account balance 帐户余额；帐户结余
tdnd~ WSR account book 帐簿
{Ty ?OZ account collected in advance 预收款项
\7 }{\hY- account current book 往来帐簿
'BNZUuUl account of after-acquired property 事后取得的财产报告
3 /LW6W| account of defaulter 拖欠帐目
6 ?= ^8 account payable 应付帐款
Tywrh9[ account payee only [A/C payee only] 只可转帐；存入收款人帐户
g715+5z[ account receivable 应收帐款
"mAMfV0 account receivable report 应收帐款报表
VPOp#;"% account statement 结单；帐单；会计财务报表
_c QhT account title 帐户名称；会计科目
T_~xDQ` v accountant's report 会计师报告
'
y_2" Accountant's Report Rules 会计师报告规则
=v~$&@ accounting and auditing procedure 会计与审计程序；会计与核数程序
ie<m) Accounting Arrangements 《会计安排》
I.)9:7 accounting basis 会计基础
{AAi x accounting by Official Receiver 破产管理署署长呈交的帐目
z=DK(b;$z Accounting Circular 《会计通告》
_sIr'sR~ accounting class 会计类别
<}1GYeP accounting date 记帐日期；会计结算日期
]}n X$xy accounting for money 款项核算
(z X&feq Accounting Officer 会计主任
iI!g1 accounting period 会计报告期；会计期
n$ZxN"q < accounting policy 会计政策；会计方针
Xh`Oin}< accounting practice 会计惯例
RzqU`<// accounting principle 会计准则
6('xIE(R accounting record 会计记录
x!A5j
$k0 accounting report 会计报告
E# *`u Accounting Services Branch [Treasury] 会计事务部〔库务署〕
dlc'=M Accounting Society of China 中国会计学会
c.h_&~0qf accounting statement 会计报表
.,gVquqMY accounting system 会计制度；会计系统
P;p ;o] accounting transaction 会计事项；帐务交易
B {lL}"++0 accounting treatment 会计处理
(t"rzH accounting year 会计年度
wy?Hp* E accretion 增值；添加
@gihIys f accrual 应计项目；应累算数目
qi m |= accrual basis 应计制；权责发生制
CpC6vA.R accrual basis accounting 应计制会计；权责发生制会计
I9kBe}g3 accrue 应累算；应计
Xb7G!Hk#g accrued benefit 应累算利益
!24g_R[3" accrued charges 应计费用
WFMQ; accrued cumulative preference share dividend 应累算的累积优先股股息
/P/::$ accrued expenses 应累算费用
}r:8w*4 7 accrued interest payable 应付利息；应计未付利息
c/`Rv{ *'o accrued interest receivable 应收利息；应计未收利息
mv1|oFVW accrued right 累算权益
09Y:(2Qri accruing profit 应累算的利润
a ` S3v accumulated fiscal reserve 累积财政储备
eHH9#Vrhc$ accumulated profit 累积利润；滚存溢利
gO m%?sg accumulated reserve 累积储备
UQCon d+K accumulation of surplus income 累积收益盈余
*AA78G| acquired assets 既得资产
a,\GOy(q{ acquisition 收购；购置；取得
t++\&!F acquisition cost 购置成本
/G#W /Q acquisition expenses 购置费用
rvBKJ!b0 acquisition of 100% interest 收购全部股权
/V !gF+L acquisition of control 取得控制权
t 2&} acquisition of fixed assets 购置固定资产
+ )*aS+ acquisition of shell “买壳”
hV"2L4/E acquisition price 收购价
dhI+_z act of God 天灾
mbZ g2TTy acting partner 执事合伙人
q@iZo,Yk active market 买卖活跃的市场；交投畅旺的市场；旺市
l[{Ci|4 active partner 积极参与的合伙人
o ) Nm5g active trading 交投活跃
5C"A*Fg?; actual circulation 实际流通
~Ec@hz]j s actual cost 实际成本
tq5o actual expenditure 实际开支；实际支出
+yIO actual income 实际入息；实际收入；实际收益
,\E5et4 actual market 现货市场
WvHy}1 W actual price 现货价；实际价格
IR <*OnKn actual profit 实际利润
nF{>RD actual quotation 实盘；实际价位；实际报价
1Yy*G-7} actual year basis 按实际年度计算
dF0 :'y actuals 实货
f`_6X~
p actuarial investigation 精算调查
]\o E}7K%r actuarial principle 精算原则
f{f|frs actuarial report 精算师报告
"aeKrMgc6V Actuarial Society of Hong Kong 香港精算学会
mS >I#? actuarial valuation 精算师估值
?=\_U actuary 精算师
<N\#6m ad referendum agreement 暂定协议；有待覆核的协定
/ lN09j ad valorem duty 从价税；按值征税
+ /2: ad valorem duty system 从价税制
&6@e9ff0 ad valorem fee 从价费
vKNxL^x ad valorem tariff 从价关税
;#6j9M0 additional allowance 额外免税额
w 0$l3^}z additional amount for unexpired risk 未过期风险的额外款额
X>VxE/ additional assessable profit 补加应评税利润
u"M^qRhD additional assessment 补加评税
k0!D9tk additional commitment 额外承担
*(]@T@yN additional commitment vote 额外承担拨款
Op:7EdT# additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
($:JI3e[; additional dependent parent allowance 供养父母额外免税额
=/F\_/Xw additional provision 额外拨款
o$bD?Zn additional stamp duty 附加印花税
dG'5: ,n/ additional tax 补加税罚款；补加税款
C$fQ[@ Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
j=T G&#e adjudged bankrupt 被裁定破产
XX'Rv]T adjudicated bankrupt 裁定破产人
K iG/XnS adjudication fee 裁定费；评定印花税额手续费；评估契据费
*saO~.-;4 adjudication of bankruptcy 裁定破产；宣告破产
D`r_ Dz adjudication of insolvency 裁定无力偿还债务
5} _DyoV adjusted actual 经调整的实数；调整后的实数
p&, 2@(Q adjusted current assets 经调整的流动资产；调整后的流动资产
3W}xYYs] ^ adjusted figure 经调整的数字；调整后的数额
z}*74lhF adjusted liabilities 经调整的负债；调整后的负债
;/<J& #2. adjusted loss 经调整的亏损；调整后的亏损
v0S7 ]?_ 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
Y([vma>U] adjusted profit 经调整的利润；调整后的利润
sBD\;\I adjusted surplus 经调整的盈余额；调整后的盈余额
z3p #` adjusted value 经调整的价值；调整后的价值
y5 bELWA adjustment 调整；修订；理算〔保险〕
R B M4_L adjustment centre 调剂中心
$)Pmr1== adjustment lag 调整过程的时间差距；调整时差
*`.4M)Ym~ adjustment mechanism 调整机制
LjA>H>8%[ adjustment of loss 亏损调整
&y=~:1&f adjustment process 调整过程；调整程序
pM'AhzS adjustment range 调整幅度
Og3bV_," administered exchange rate 受管制汇率
(_O_zu8_ Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
9:jZ3U administration expenses 行政费用
cE0Kvqe` administration fee 手续费；行政费
Ok2>%e administration in bankruptcy 破产管理
YC0FXN V administration order 遗产管理令
*FEY"W+bY administrator 管理人；遗产管理人
9Fm><,0'u administrator of the estate 遗产管理人
2d Px s:8& admission of debt 债项承认书
"Crm\UI6 admission of proof 接纳债权证明
dLI`\e<r&[ advance 放贷款项；垫付款项；预支款项；预付款项
3xz{[ 5<p advance account 暂支帐目；预付款帐户
iv62 Fs' advance compensation 预付补偿金
l<# *[TJ advance from shareholder 股东垫款
a
uz2n advance pending reimbursement 预支以待日后付还
(~FLG I advanced economy 先进经济体系
j(ma j advancement 预付；预付财产
g>*t"Rf: advances warrant 垫款令
O%(k$ fvM advancing 贷出
m]NyEMYg adverse balance 逆差
l+1GA0'JP adverse exchange 逆汇
,ZL g= advertisement addressed to shareholders 在报章刊登的致股东通告
7`f',ZK% advice for collection 托收通知书
)#l,RJ( advice of drawing 提款通知书；汇票通知书
@7aSq-(_l* advice of payment 付款通知
_ s[v :c Advisory Committee [Securities and Futures Commission]
~
-hH#5 谘询委员会〔证券及期货事务监察委员会〕
*qm@;! C Advisory Committee on Diversification 经济多元化谘询委员会
s8<)lO<SV. affidavit 誓章；遗产申报誓章
x=(cQmQ affidavit of no receipt 述明无收款的誓章
.\> I- affiliate 联号；联营公司；附属公司
e.IKmH]z affiliated company 附属公司；联号；联营公司
8L7ZWw
d affirmation [estate duty] 非宗教式宣誓〔遗产税〕
D>Qc/+ affordability 负担能力
P$= Y 5 African Development Bank [AfDB] 非洲开发银行
yy6?16@ after-acquired property 事后取得的财产
"cUCB after-hours dealing 市后交易
uR7\uvibUO after-tax profit 税后盈利；税后利润；税后溢利
:9`T.V<? agency agreement 代理协议
*!*J5/ b agency expenses 代理机构的开支
cSSrMYX2 agency fee 代理费
Q0j$u[x6s Agency Law 《代理法》
^L 1 # agent 代理人；承销人
C, xM) V^a agent of company 公司代理人
L )o7~M agent's fee 代理人费；经纪费
g.d%z aggregate 总计；总数；总体数字
g qRwN p aggregate amount 总款额；总额
)R2BTE: aggregate assets and liabilities 总体资产与负债
Vuqm{bo^ aggregate at constant price 按固定价格计算的总体数字
R)w|bpW aggregate demand 总需求
B^SD 5 aggregate gross position 总持仓量
] 7, mo aggregate limit 总限额
6DG:imGl aggregate of salaries tax 合计薪俸税
bvM a|;f1 aggregate performance 总体表现；总体业绩
|[VtYV _{ aggregate supply 总体供应
B|Rnh;B- aggregate surplus 总盈余
bVc;XZwI aggregate total 整体总额
|&t 2jD( aggregate value 总值；合计价值
ui : aggregated basis 合计基准
\&p MF aggregated net chargeable income 合计应课税入息实额
'}{J;moB aggregation 合并计算；合计；总和
N'nqVYTU aggregation of incomes of husband and wife 夫妇入息合并计算
-/.Xf<y5 8 aggregation of property 财产的总和
U8z $=W o agio 差价；贴水
I%NPc4p 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》
|6pNe T[ Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
ec4jiE 《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》
d4#Q<!r Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
I9`R L Sn 《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》
XACbDKyS Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
<<da TQV 《香港政府和大韩民国政府关于相互促进和保护投资协定》
H3"[zg9L:a agreement for a settlement 授产协议
n#G
I& U agreement for assignment 转让协议
^ )Lh5 agreement for sale 售卖协议；买卖协议
Xh/i5}5 t agreement for sale and purchase 买卖协议
,f4mFL0~N agreement for the payment of interest 支付利息协议
w`vJ E!4B agreement for the repayment of money 还款协议
iTt"Ik' agreement of reinsurance 再保险协议
Ab <4F 7 Agricultural Bank of China 中国农业银行
-k
p~p e*T air passenger departure tax 飞机乘客离境税
,))UQ7N Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
[UVxt M J airport tax 机场税
$C UmRi{T alcohol duty 酒精税
,Z;z}{.hq alienation 让与；让渡；转让
Ok+zUA[Wu alimony 生活费；赡养费
'|b { All Ordinaries Index [AOI] 所有普通股指数
q9RCXo>Y+1 all risks 全险；综合险
T{={uzQeJJ All Sales Record for Stock Market 《股票市场成交报告》
u":D{+wC | Allied Capital Resources Limited 新联财务有限公司
Ey 77]\ all-items index [Consumer Price Index] 总指数〔消费物价指数〕
g<
cR/ allocation letter 拨款信件
,*2%6t`N? allocation of fund 分配款项；预留款项
.(,4a<I?%N allocation of profit 利润分配；溢利分配
R<gC,eV<= allocation warrant 拨款令
0}YR= allotment 分配；配股
Rla4XN=mf allotment notice 股份配售通知；配股通知
~EIY(^|py allotment of shares 股份分配
&X
+ Qi allowable 可获宽免；免税的
@+ VvZc2Y allowable business loss 可扣除的营业亏损
kyQ%qBv ^ allowable expenses 可扣税的支出
uD&!]E3 allowance 免税额；津贴；备抵；准备金
\fphM6([RK allowance for debts 债项的免税额
3,bA&c 3 allowance for depreciation by wear and tear 耗损折旧免税额
oAX -Sg-/$ allowance for funeral expenses 殡殓费的免税额
BYEqTwhT& allowance for inflation 为通货膨胀而预留的款项；通胀准备金
M#J OX/ allowance for repairs and outgoings 修葺及支出方面的免税额
PXcpROg56 allowance to debtor 给债务人的津贴
oW-Tw@D alteration of capital 资本更改
N 5rY*S alternate trustee 候补受托人
cWl)ZE<hM amalgamation 合并
(XJehdB0 ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
I?v)>| |Q ambit of charges 征税范围；收费范围
0Ng6Xg(QHc amended valuation 经修订的估值
Bo?uw i American Commodities Exchange 美国商品交易所
CJ_X:Frj) American Express Bank Limited 美国运通银行
~4[2{M.0>@ American Stock Exchange 美国证券交易所
X6 ~y+ R amortization 摊销
m D:d, ,~ amount due from banks 存放银行同业的款项
:4h4vp< amount due from banks abroad 存放海外银行同业的款项
R0;c'W) amount due from holding companies 控股公司欠款
a}a_&rf~Z amount due from local banks 存放本港银行同业的款项
Eo\# *Cv* amount due to banks 银行同业的存款
xDu11 W+g amount due to banks abroad 海外银行同业的存款
f) q\RJA)X amount due to holding companies 控股公司存款
= y8HOT}8 amount due to local banks 本港银行同业的存款
EH"iK2n\9 amount due to outport banks 外埠银行同业的存款
pv T V* amount for note issue 发行纸币的款额
#lQbMuR amount of bond 担保契据的款额
}$V]00
X amount of consideration 代价款额
5j`"@C5;O amount of contribution 供款数额
l/yLSGjM amount of indebtedness 负债款额
EA2BN} amount of principal of the loan 贷款本金额
_Kx
/z amount of rates chargeable 应征差饷数额
S(5.y%"< amount of share capital 股本额
iYA06~ d amount of sums assured 承保款额
FpE83}@".w amount of variation 变动幅度
$nQ; ++ amount of vote 拨款数额
StWDNAf) amount payable 应付款额
%4 cUa| =? amount receivable 应收款额
3 O<<XXar Amsterdam Stock Exchange 阿姆斯特丹证券交易所
{o7ib w=E) analysis 分析
h[3 N/yP ancillary risk 附属风险
c6s*u %+}, annual account 周年帐目；周年帐目报表；年度决算；年结
"uCx.Q9 ef annual accounting date 年结日期
+DM+@F annual allowance 每年免税额；年积金；年度津贴；年津
B_M)<Ad annual balance 年度余额
. G1NY1\ annual disposable income 每年可动用收入
$Vbgfp~U- annual estimates 周年预算
Z;XR%n8 annual fee 年费
dY/=-ymW annual general meeting 周年大会
Y >EwU annual growth rate 年增率；每年增长率
*#Hi W) annual long-term supplement 长期个案每年补助金
]c+qD,wqt> annual pensionable emolument 可供计算退休金的年薪
<"/Y`/ annual report 年报
AynWs5|z= Annual Report on the Consumer Price Index 《消费物价指数年报》
|!dyk<}oIu annual return 周年报表；周年申报表；每年报税表格
m~r^@D Annual Return Rules 《周年报表规则》
A$A7 F=x annual review of consumer prices 每年消费物价回顾
2 Ua_7 annual roll-forward basis 逐年延展方式
N7%J y?-+ annual salary 年薪
a2UER1Yp" annual statement 年度报表；年度决算表
7i~::Z < 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
GY<Y, annuitant 年金受益人
[+ gX6 annuity 年金
P$2J`b[H$ annuity contract 年金合约
7'j?GzaQ+ annuity on human life 人寿年金
8 +xLi4Pw antecedent debt 先前的债项
WE4:Jy ante-dated cheque 倒填日期支票
iBx Ck^ anticipated expenditure 预期开支
B+ GPTQSTb anticipated net profit 预期纯利
OCo=h|qBp anticipated revenue 预期收入
jfl7L"2 anti-inflation measure 反通货膨胀措施
Xca Y'k# anti-inflationary stance 反通货膨胀立场
?AyG! F apparent deficit 表面赤字
R+gh 2
6e apparent financial solvency 表面偿债能力
t Q' E"u1 apparent partner 表面合伙人
G=!Y ~q g application for personal assessment 个人入息课税申请书
q NU\XO`H application of fund 资金应用
;e ()| application to release as liquidator and to destruct the books of accounts and documents
88d0`6K-9 申请免除清盘人职务及毁灭帐簿与文件
y ']>J+b0 appointed actuary 委任精算师
wlC_rRj~ appointed auditor 委任核数师；委任审计师
qDhz|a# appointed trustee 委任的受托人
}Q`Kg8L appointer 委任人
*f.eyg# apportioned pro rata 按比例分摊
!y' LKze+G apportionment 分配；分摊
&pK1S >t Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
Pp:(PoH apportionment formula 分摊方程式
W D Y,? apportionment of estate duty 遗产税的分摊
x+nrdW+ appraisal 估价；评估
Hm`9M.5b appreciable growth 可观增长
@= 6} w_ appreciable impact 显着影响
3w
?)H appreciable increase 可观增长
c>!>D7:7 appreciation 增值；升值
i+Px &9o<9 appreciation against other currencies 相对其他货币升值
R7e`Wn appreciation of the exchange value of Hong Kong dollar 港元汇值上升
9Z6] ];8E appreciation tax 增值税
jr*A1y* appropriation 拨款；拨用；拨付
c%Y vj appropriation account 拨款帐目
g {8>2OK$c Appropriation Bill 拨款法案
<N=p_m
2T appropriation-in-aid system 补助拨款办法
C $aiOK-]+ approved assets 核准资产
`HgT 5} approved basket stock 认可一篮子证券
/%$'N$@f approved budget 核准预算
Cq u/(= approved charitable donation 认可慈善捐款
vC$ [Zm approved charitable institution 认可慈善机构
x<P$$G/ approved currency 核准货币；认可货币
s8{3~ Hv approved estimates 核准预算
+G? 4Wc1 approved estimates of expenditure 核准开支预算
h;^h[q1' approved overseas insurer 核准海外保险人
9O?.0L approved overseas trust company 核准海外信托公司
/^DDU!=(< approved pooled investment fund 核准汇集投资基金
{]] nQ approved provident fund scheme 认可公积金计划
M=x/PrY"R approved provision 核准拨款
pJVzT,poh approved redeemable share 核准可赎回股份
: "3WC B approved regional stock 认可地区性证券
Bg"b,&/^u approved retirement scheme 认可退休金计划
*@dRL3c^= approved subordinated loan 核准附属贷款
4kT| / bp arbitrage 套戥；套汇；套利
2hw3+ o6 arbitrageur 套戥者；套汇者
=YB3^Z arbitrary amount 临时款项
'+Gt+Gq+ arrangement 措施；安排；协定
Y@TZReb arrears 欠款
+0.$w arrears of pay 欠付薪酬
bh6Mh< + arrears of revenue 逾期未收税款；逾期未收的帐项
g/mVd;#o articles of association 组织章程；组织细则；组织章程细则
U p*p*(d3 Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
hrN r i$ ascertainment of profit 确定利润
|M[E ^ "Asia Clear" “亚洲结算系统”
\ QBODJ1 Asia Commercial Bank Ltd. 亚洲商业银行有限公司
6BFtY+.y Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
Mm :6+ Asian Development Fund [ADF] 亚洲发展基金
.O3i"X] Asian dollar bond 亚洲美元债券
pYI`5B4 Asian dollar market 亚洲美元市场
Od>T a_ Asian dollar rate 亚洲美元利率
SvAz9>N4 Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
:'f#0 ox Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
aa.EtKl asked price 沽盘；喊价；索价；卖方报价
S$%T 0~PR~ assessable income 应评税入息
hp%|n:.G assessable loss 应评税亏损
4M6 o+ WV assessable profit 应评税利润
dU3UCD+2y assessable value 应评税值
@mNf(& assessed profit 估定利润
/.aZXC$] assessed value 经评估价值
+AtZltM i assessment 评税；评定；估价；评税单
a_L& *%; assessment number 评税编号；估价编号
f&js,NU" assessment of additional tax 补加税评税
)2g\GRg6 assessment of performance 业绩评估；实绩评价
9|D! &=8
Assessor 评税主任
n9050&_S asset price bubbles 资产价格泡沫
}7IS:"t u asset-backed securities 具资产保证的证券
j7xoe9;TxI assets accretion 资产增值
ch 4z{7 assets and liabilities 资产与负债
{Lk~O)E assets betterment statement 资产递增表；资产改进表
$s/N;E!t assets lending 实物放款；有抵押贷款
9-Ikd>9 assets of the company passing on the death 死者去世时转移的公司资产
0J7[n*~ assets pledged as security for liabilities 用作负债抵押的资产
4G; +ETp assets portfolio 资产投资组合
f%a n<>j^w assets price 资产价格
>E#| H6gx
assets quality 资产质素
y)"aQJ> assets realization 资产变现
Qa5<g o{ assets refinancing arrangement 资产再集资安排
9 @!Og(l assets securitization 资产证券化
LU ?X|{z assets situated outside Hong Kong 在香港以外地方的资产
KY! assets stripping 削减资产；拆卖资产
sI@m" A assets value 资产值
Ib*l{cxN assignee 承让人
s!9.o_k assignment 转让；转让书；转让契
% ?<C
?. assignment of interest 权益转让
YS{])+s assignment of letters patent and trade mark 专利证书及商标转让
Fs|fo-+H}k assignment of property 物业转让；物业转让书
6$4G& ' J assignment right 转让权
bVQLj}% assignor 转让人
Lf3Ri/@ p associate 有联系的人；有关连人士；相联者；合伙人；联系人
>O&(G0!N+} Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
*
Od_Cl associate member 附属会员
k *J}/HO associated body corporate 相联法人团体
D}SRr, 4v associated company 相联公司；联属公司
8ysU.5S associated corporation 相联法团
=IkQ;L& Association of Chartered Certified Accountants [ACCA] [United Kingdom]
ZK27^oG 公认会计师公会〔英国〕
`5r*4N< Association of Futures Exchange Brokers 香港期货经纪协会
d8C?m*3 J Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
)p~\lM}?d association of underwriters 承保人组织
sw[1T_S> assumption of control 接管
38 L8AJqD assurance 担保；保险；转易；转易书
o*_[3{FU assurance of interest 权益的转易
^ W eE%" at 19XX price 按一九ＸＸ年价格计算
al F* L at a discount 按赔价计算；按贴水价格计算；打折扣
7ib~04 at a premium 按溢价计算；按升水价格计算
+6B(LPxgP at call 通知付款；按通知
`4'v)!? at constant market price 按固定市价计算
MSUkCWt! at constant price 按固定价格计算
kUUN2 at cost 按成本计算
MG*#-<OV. at current market price 按当时市价计算；按现时市价计算
WB'&W= at current price 按当时价格计算；按现时价格计算
-m(9*b{h@ at factor cost 按要素成本计算；按生产要素成本计算
L~ "~C(g at money-of-the-day price 按付款当日价格计算
'\(Us^Ug at or better 按指定或较佳价位〔买卖指令〕
MBIt)d@Ix at par 按面值计算；平价
N|O/3:P<,U at sight 见票即付
=<YG0K at the close 按收市盘
2o] V q at the opening 按开市盘
.>zXz%p attestation 见证；见证条款
c Wl at-the-money option 平价期权
B# |w}hj attorney 受权人；受托代表人
Lco JltY{5 attornment 新拥有人承认书
Om0Z\GP= attributable profit 可归属利润
@.yp IE\ attributable share value 可归属股份价值
'v GrbmK Auckland Stock Exchange 奥克兰证券交易所
Y#V`i K auction 拍卖
jX-v9eaA auctioneer 拍卖商
M`-#6 ,m3 audit 审计；核数
elG<\[ Audit Commission 审计署
U ; JZN Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
\U(qv(T 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〕
F-R4S^eV audit review 帐目审查
ZN~:^,PO/ Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
"^fcXV9Wp audited account 审计帐目；经审计的帐目
H{VVxj audited annual account 经审计的周年帐目
. }&bE1 audited balance sheet 经审计的资产负债表
w=
|).qQ] auditor 核数师；核数主任；审计师
hD/bgquT auditor's certificate 核数师证明书；审计师证明书
Z*tB= auditor's report 核数师报告；审计师报告
3Wa^:8N Aussie bond 澳元债券
!o+#T==p austerity budget 紧缩预算
[w' Y3U\ i Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
ry\Nm[ SQ Australia All Ordinaries Index 澳洲所有普通股票指数
7;:R\d 6iL Australian Dollar [AUD] 澳元
EdlU}LU Australian Options Market 澳大利亚期权市场
2.{:PM4Z4 Australian Securities Commission 澳洲证券事务监察委员会
|Gx-c
,{{ Australian Society of Certified Practising Accountants 澳洲执业会计师公会
0k>bsn/ j Australian Stock Exchange 澳大利亚证券交易所
QFY1@2EC Austrian Schilling [ATS] 奥地利先令
F" FGPk authentication 认证；鉴证
OBqaf
)W authority to purchase 委托购买证；委购书
a6wPkf7-H authorization 认可；核准；授权；授权书
l ~CYxO authorization by direction 指示授权
d Yrw&gn authorization by instruction 指令授权
-"Wp L2qD authorization by warrant 令状授权
0-M.>fwZ= authorization of unit trust 单位信托的认可
\b95CU authorized agent 指定代理人
nsIx5UA_n authorized capital 法定资本
5 ,cq-` authorized clerk 出市员
y!&6"l$K] authorized dealer 认可交易商
.aV#W@iyK authorized financial institution 认可财务机构
Eyv%"+> authorized fund 认可基金
x o k8 authorized fund house 获授权的基金公司；认可基金公司
H phvsre< authorized institution 认可机构
0 "o% =i; authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
w[}5qAI5*f authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
Jte: U*2 authorized insurer 获授权保险人；获认可承保人
LG0+A}E=C authorized investment 特准投资项目
a'u:1C^\ authorized person 获授权人
C ?JcCD2 authorized representative 获授权代表
FBJw ( .Jr authorized share capital 法定股本
ZjF5*A8l automated quotation system 自动报价系统
pKJ0+mN#" Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
:c[iS~ ~Y 自动交易系统〔香港期货交易所有限公司〕
w/BaaF.0 automatic adjustment mechanism 自动调整机制
_^]2??V automatic adjustment system 自动调整系统
-7,xjn Automatic Clearing House 自动票据交换所
;*>Y8^K&Q automatic exchange rates accumulation system 自动化汇率累集系统
{Z%4P g Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
}iZO0C automatic teller machine [ATM] 自动柜员机
2L Kpwz? autopay 自动转帐
L}Nc kL available assets 可用资产
5V5Nx(31i available fiscal reserve 现存财政储备
.`*h 2 available profit 可用利润
3]"RaI4Q 0 Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
*;@V5[^3I? average 平均；平均数；海损
+NWhvs average basic salary 平均基本薪金
'0|0rwx average consumer expenditure 平均消费开支；一般消费开支
xo3bY6<n average cost 平均成本
V_+XZ+7Lx} average cost of land production 增辟土地平均成本
}GI8p* ]o= average daily turnover 平均每日成交额
*{[jO&& J average daily wage rate 平均每日工资率
t)o!OEnE average expenditure pattern 平均开支模式
g:<2yT average growth rate 平均增长率
7.U
CX" average net fixed assets 固定资产平均净值
MG6taOO! average of relatives 相对价格平均数
UP]X,H~stU average price 平均价格
6+`+$s0 average propensity to consume 平均消费倾向；一般消费倾向
_=l8e-6r average propensity to save 平均储蓄倾向；一般储蓄倾向
3"afrA average rate 平均率
12r]"?@|s average revenue 平均收入；平均收益
|:)UNb?R"O average stock 平均库存；平均存货
C] H'z average yearly rent 平均年租
o+Cd\D69S avoidance of double taxation 避免双重课税
1@" L avoidance of tax 避税
