A:
n2hV}t9O A share Ａ股；甲类股份
,3y9yJQa*# abatement of tax 减税；减扣免税额
,<r&]
eC ABN AMRO Bank N.V. 荷兰银行
UNff &E- above-the-line expenditure 线上项目支出；经常预算支出
~"CGur P above-the-line receipt 线上项目收入；经常预算收入
9S*" ={}% ABSA Asia Limited 南非联合亚洲有限公司
7K:V<v X5 absolute change 绝对数值变更
HP1QI/*v absolute expenditure 实际开支
(r kg0 absolute guideline figure 绝对准则数字
X3X_=qzc absolute interest 绝对权益
]p 3f54! absolute order of discharge 绝对破产解除令
+ovK~K $A absolute profit margin 绝对利润幅度
*^~
=/: absolute value 实值；绝对值
eY5mwJ0K absolutely vested interest 绝对既得权益
Xa?O)Bq . absorbed cost 已吸收成本；已分摊成本
ng"=vmu absorption 吸收；分摊；合并
?(R3%fU absorption rate 吸收率；摊配率；分摊率
Es%f@$0uy ACB Finance Limited 亚洲商业财务有限公司
kzDN(_<1 acceptable form of reciprocity 合理的互惠条件
HdJ g acceptable rate 适当利率；适当汇率
%gh#gH acceptance agreement 承兑协议
N}K
[Q= acceptance for honour 参加承兑
hEQyaDD; acceptor 承兑人；接受人；受票人
~<m^ acceptor for honour 参加承兑人
r~j
[Qm"CJ accident insurance 意外保险
c{BAQZVc Accident Insurance Association of Hong Kong 香港意外保险公会
wG3b{0 accident insurance scheme 意外保险计划
=abcLrf2G accident year basis 意外年度基准
yXJ25Axb accommodation 通融；贷款
DfD
>hf/ accommodation bill 通融票据；空头票据
.4)oZ accommodation party 汇票代发人
!S#3mT- account balance 帐户余额；帐户结余
4JAz{aw'b account book 帐簿
.qO4ceW2-~ account collected in advance 预收款项
{_-kwg{"( account current book 往来帐簿
uK2HtRY1 account of after-acquired property 事后取得的财产报告
!i^"3!.l,] account of defaulter 拖欠帐目
2Lf, ~EV account payable 应付帐款
Cp6 S2v I account payee only [A/C payee only] 只可转帐；存入收款人帐户
< $0is:] account receivable 应收帐款
4a+gM._+O account receivable report 应收帐款报表
b-s N#'TDg account statement 结单；帐单；会计财务报表
dm 4Q'u account title 帐户名称；会计科目
` 3qf}=Z` accountant's report 会计师报告
<m]0!ii Accountant's Report Rules 会计师报告规则
49~d6fH accounting and auditing procedure 会计与审计程序；会计与核数程序
H@=oVyn/ Accounting Arrangements 《会计安排》
vSH,fS -n accounting basis 会计基础
Q'/sP 5Pj accounting by Official Receiver 破产管理署署长呈交的帐目
d +D~NA[M Accounting Circular 《会计通告》
oLT#'42+H accounting class 会计类别
t]$n ~! accounting date 记帐日期；会计结算日期
usB *Wn8 accounting for money 款项核算
w={q@.
g% Accounting Officer 会计主任
o@e/P;E accounting period 会计报告期；会计期
d_@
E4i accounting policy 会计政策；会计方针
i[!|0U`p accounting practice 会计惯例
J rx^ accounting principle 会计准则
)8@- accounting record 会计记录
$nO~A7 accounting report 会计报告
mH& 7{2r Accounting Services Branch [Treasury] 会计事务部〔库务署〕
r ;RYGLx Accounting Society of China 中国会计学会
AG@gO m accounting statement 会计报表
c>_ti + accounting system 会计制度；会计系统
)S g6B;CJ accounting transaction 会计事项；帐务交易
<l{oE? N accounting treatment 会计处理
k&ci5MpN accounting year 会计年度
ES~b f accretion 增值；添加
u}[ a accrual 应计项目；应累算数目
q !y . cyL accrual basis 应计制；权责发生制
aDF@A S accrual basis accounting 应计制会计；权责发生制会计
P}v
;d] accrue 应累算；应计
u 2 s accrued benefit 应累算利益
p AE
(i7 accrued charges 应计费用
yV(#z2| accrued cumulative preference share dividend 应累算的累积优先股股息
]F4QZV(
M accrued expenses 应累算费用
,|:.0g[n accrued interest payable 应付利息；应计未付利息
gwoe1:F:J accrued interest receivable 应收利息；应计未收利息
*#T:
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S hI1f accruing profit 应累算的利润
HAxLYun(3w accumulated fiscal reserve 累积财政储备
mr\,"S-` accumulated profit 累积利润；滚存溢利
|nefg0`rk accumulated reserve 累积储备
Vp/XVyL}R accumulation of surplus income 累积收益盈余
i%K6<1R;y{ acquired assets 既得资产
3^7+fxYWo acquisition 收购；购置；取得
EZ)b E9 acquisition cost 购置成本
An.
A 1y acquisition expenses 购置费用
K%v:giN$l` acquisition of 100% interest 收购全部股权
D$hQ-K acquisition of control 取得控制权
J:@gmo`M;V acquisition of fixed assets 购置固定资产
)D+BvJ Y" acquisition of shell “买壳”
Lv%3 jj acquisition price 收购价
{N4 'g_ act of God 天灾
8; @y\0 acting partner 执事合伙人
>n"0>[:4 active market 买卖活跃的市场；交投畅旺的市场；旺市
Nn LK!Q active partner 积极参与的合伙人
oy^-?+ active trading 交投活跃
$hhX su= actual circulation 实际流通
XV]N}~h o` actual cost 实际成本
sgfqIe1 actual expenditure 实际开支；实际支出
z
&EDW 5I actual income 实际入息；实际收入；实际收益
&=g3J4$z actual market 现货市场
* ,a F-
actual price 现货价；实际价格
0= $ / actual profit 实际利润
~
WWhCRq actual quotation 实盘；实际价位；实际报价
tvI<Why\p actual year basis 按实际年度计算
yYP_TuNa actuals 实货
D
S U`(` actuarial investigation 精算调查
\l GD8@,x actuarial principle 精算原则
Nny*C`uDF actuarial report 精算师报告
;ElCWs->\ Actuarial Society of Hong Kong 香港精算学会
W=+n |1 actuarial valuation 精算师估值
hVz yvpw actuary 精算师
@_ %RQO_X ad referendum agreement 暂定协议；有待覆核的协定
cMY}Y
[2c ad valorem duty 从价税；按值征税
<?.eU<+O`S ad valorem duty system 从价税制
A9xe Oy8e ad valorem fee 从价费
//63|;EEkl ad valorem tariff 从价关税
Fv^zSoi2 additional allowance 额外免税额
1&bo D\ 7 additional amount for unexpired risk 未过期风险的额外款额
\Cj Ja(vV additional assessable profit 补加应评税利润
?Lg<)B9
additional assessment 补加评税
X
_ZO )| additional commitment 额外承担
D 6bYg ` additional commitment vote 额外承担拨款
<:9 ts@B additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
.LDZqWr- additional dependent parent allowance 供养父母额外免税额
//7YtK6 additional provision 额外拨款
fd' kv additional stamp duty 附加印花税
+ ``vnC additional tax 补加税罚款；补加税款
r CPIz< Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
T!c|O3m adjudged bankrupt 被裁定破产
H Md? ` adjudicated bankrupt 裁定破产人
Nc\DXc-N
adjudication fee 裁定费；评定印花税额手续费；评估契据费
##jJa SxG adjudication of bankruptcy 裁定破产；宣告破产
k { qxsNM adjudication of insolvency 裁定无力偿还债务
,Cr%2Wg- adjusted actual 经调整的实数；调整后的实数
$s7U
|F,I adjusted current assets 经调整的流动资产；调整后的流动资产
>Sc yc-n adjusted figure 经调整的数字；调整后的数额
0AO^d[v adjusted liabilities 经调整的负债；调整后的负债
=yo d adjusted loss 经调整的亏损；调整后的亏损
^Q8yb* MN adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
U R'[ ? adjusted profit 经调整的利润；调整后的利润
`%Ih'(ne adjusted surplus 经调整的盈余额；调整后的盈余额
VIAq$iu7 adjusted value 经调整的价值；调整后的价值
?|5M'o|9 adjustment 调整；修订；理算〔保险〕
&#PPXwmR adjustment centre 调剂中心
2.^{4 1: adjustment lag 调整过程的时间差距；调整时差
rH7Cv/Y adjustment mechanism 调整机制
~5P9^`KNH adjustment of loss 亏损调整
RL` E}:V adjustment process 调整过程；调整程序
8jz>^.-o adjustment range 调整幅度
qyRN0ZB"A^ administered exchange rate 受管制汇率
B?j t?
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
/|v4]t-
administration expenses 行政费用
Ch"w p/[ administration fee 手续费；行政费
O w;thNN administration in bankruptcy 破产管理
UT3Fi@
administration order 遗产管理令
8eB,$;i administrator 管理人；遗产管理人
:rb;*nY! administrator of the estate 遗产管理人
01mu6) admission of debt 债项承认书
9k6s admission of proof 接纳债权证明
cO5F=ZxR advance 放贷款项；垫付款项；预支款项；预付款项
HyzSHI advance account 暂支帐目；预付款帐户
-Lq+FTezE advance compensation 预付补偿金
Q:P)g#suc advance from shareholder 股东垫款
`3 \aX|4@ advance pending reimbursement 预支以待日后付还
2K:A4)jZ advanced economy 先进经济体系
AS;S z/YP advancement 预付；预付财产
yY#h 1 advances warrant 垫款令
EXSJ@k6=8s advancing 贷出
6{ )pF adverse balance 逆差
_^_3>}y5op adverse exchange 逆汇
og";mC advertisement addressed to shareholders 在报章刊登的致股东通告
xT> 9ZZcE advice for collection 托收通知书
V|YQhd0kv advice of drawing 提款通知书；汇票通知书
89M'klZ advice of payment 付款通知
Q/|.=:~FO Advisory Committee [Securities and Futures Commission]
FAM{p=t]HT 谘询委员会〔证券及期货事务监察委员会〕
Au2?f~#Fv Advisory Committee on Diversification 经济多元化谘询委员会
Htgo=7!?\3 affidavit 誓章；遗产申报誓章
B{/og*xd*1 affidavit of no receipt 述明无收款的誓章
a"@f < wU~ affiliate 联号；联营公司；附属公司
0Md>-H;ZY affiliated company 附属公司；联号；联营公司
_$UJ'W})/ affirmation [estate duty] 非宗教式宣誓〔遗产税〕
*}]# E$ affordability 负担能力
;.4y @ ?B African Development Bank [AfDB] 非洲开发银行
6Q :Wo)^! after-acquired property 事后取得的财产
w+6P x # after-hours dealing 市后交易
}.g5zy after-tax profit 税后盈利；税后利润；税后溢利
kP`#zwp'Ci agency agreement 代理协议
Zu"qTJE/1 agency expenses 代理机构的开支
uw3 vYYFX agency fee 代理费
.))g] CH Agency Law 《代理法》
zQ+Mu^|u+ agent 代理人；承销人
{Z c8 ,jm agent of company 公司代理人
6k hBT'n agent's fee 代理人费；经纪费
/l<(i+0 aggregate 总计；总数；总体数字
N}#Rw2Vl aggregate amount 总款额；总额
I(M/ X/ aggregate assets and liabilities 总体资产与负债
336ETrG^0 aggregate at constant price 按固定价格计算的总体数字
T`e`nQ0nn aggregate demand 总需求
9n(68|^$ aggregate gross position 总持仓量
|3~m8v2 - aggregate limit 总限额
RG'iWA,9m` aggregate of salaries tax 合计薪俸税
&5y aggregate performance 总体表现；总体业绩
^}P94( oz aggregate supply 总体供应
(7qlp*8.s aggregate surplus 总盈余
nXn@|J&z~U aggregate total 整体总额
3(o MASf aggregate value 总值；合计价值
AFi_P\X aggregated basis 合计基准
:E-$:\V0}k aggregated net chargeable income 合计应课税入息实额
,P9F*;Dj aggregation 合并计算；合计；总和
$IQPB_: aggregation of incomes of husband and wife 夫妇入息合并计算
*6y Y>LW aggregation of property 财产的总和
fnq 3ic"V agio 差价；贴水
ZiZ @3O6 Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
H~ yHSm 3 Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
?pZ"7kkD 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
_#V&rY&@ Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
E3 % ~!ZC 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
brmS J7 Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
%?[gBf[y 《香港政府和大韩民国政府关于相互促进和保护投资协定》
c!E{fS P agreement for a settlement 授产协议
*+rfRH]a agreement for assignment 转让协议
cg {5\ Vl agreement for sale 售卖协议；买卖协议
#TNjQNg@O agreement for sale and purchase 买卖协议
P; .r oD9 agreement for the payment of interest 支付利息协议
;B@#,6t/ agreement for the repayment of money 还款协议
\:+\H0 Bz agreement of reinsurance 再保险协议
y#a,d||N1 Agricultural Bank of China 中国农业银行
n#6{K6}k~ air passenger departure tax 飞机乘客离境税
2-@ )'6"n Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
Z5xQ
-T` airport tax 机场税
DinZ Z alcohol duty 酒精税
ZbC$Fk,,I& alienation 让与；让渡；转让
lG-B)
F alimony 生活费；赡养费
<}lah%4F All Ordinaries Index [AOI] 所有普通股指数
(m'-1wX. all risks 全险；综合险
#HV5M1m b All Sales Record for Stock Market 《股票市场成交报告》
H5 z1_O_+ Allied Capital Resources Limited 新联财务有限公司
X{ x(p all-items index [Consumer Price Index] 总指数〔消费物价指数〕
;h1hz^Wq allocation letter 拨款信件
ou-#+Sd d allocation of fund 分配款项；预留款项
}<~(9_+ allocation of profit 利润分配；溢利分配
`<g]p-=": allocation warrant 拨款令
x1Gx 9z9 allotment 分配；配股
2OUx@V j allotment notice 股份配售通知；配股通知
dm}1"BU< allotment of shares 股份分配
/W .s1N allowable 可获宽免；免税的
9}QIqH\p allowable business loss 可扣除的营业亏损
z6)N![ X allowable expenses 可扣税的支出
OH06{I>; allowance 免税额；津贴；备抵；准备金
Lk|`\I
T allowance for debts 债项的免税额
(nO2+@ ! allowance for depreciation by wear and tear 耗损折旧免税额
K+|XI|1p allowance for funeral expenses 殡殓费的免税额
'ge$}L}4 allowance for inflation 为通货膨胀而预留的款项；通胀准备金
9 C)VW allowance for repairs and outgoings 修葺及支出方面的免税额
O1~7#nJ*4[ allowance to debtor 给债务人的津贴
el2Wk@* alteration of capital 资本更改
&?y@`',a0{ alternate trustee 候补受托人
Ub\^3f amalgamation 合并
+ZbNSN= ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
VLV]e_D6s ambit of charges 征税范围；收费范围
y7/4u-_c amended valuation 经修订的估值
~qZ6I)? American Commodities Exchange 美国商品交易所
$e+4Kt
, American Express Bank Limited 美国运通银行
:4AIYk=q American Stock Exchange 美国证券交易所
CmXLD} L_x amortization 摊销
qR aPh:Q' amount due from banks 存放银行同业的款项
kxKb}> = amount due from banks abroad 存放海外银行同业的款项
f?:=@35 amount due from holding companies 控股公司欠款
/ckk qk " amount due from local banks 存放本港银行同业的款项
%T$>E7] ! amount due to banks 银行同业的存款
3Iq vc v amount due to banks abroad 海外银行同业的存款
?5 CE<[ amount due to holding companies 控股公司存款
hqln 6m amount due to local banks 本港银行同业的存款
.tKBmq0xo" amount due to outport banks 外埠银行同业的存款
Xps
\+l% i amount for note issue 发行纸币的款额
&OJ?Za@p@) amount of bond 担保契据的款额
hY!ek;/Gc amount of consideration 代价款额
vLxaZWr amount of contribution 供款数额
5/Qu5/ amount of indebtedness 负债款额
+F q_w amount of principal of the loan 贷款本金额
4! Radl3` amount of rates chargeable 应征差饷数额
c3GB Y@m amount of share capital 股本额
\)5mO 8w amount of sums assured 承保款额
<p V8
+V) amount of variation 变动幅度
Dl. UbH
}= amount of vote 拨款数额
7zx
xO|p[ amount payable 应付款额
d`TiY` ! amount receivable 应收款额
/:] <z6R Amsterdam Stock Exchange 阿姆斯特丹证券交易所
`Kg!aN analysis 分析
v {r %/* ancillary risk 附属风险
mxZ+r#|di annual account 周年帐目；周年帐目报表；年度决算；年结
QDW,e]A annual accounting date 年结日期
TgjjwcO Y annual allowance 每年免税额；年积金；年度津贴；年津
5 eL
b/,R annual balance 年度余额
Y2t Vq})! annual disposable income 每年可动用收入
QuEX|h,F annual estimates 周年预算
C9?mxa*z annual fee 年费
mS[``$Z\! annual general meeting 周年大会
#lMcAYH, annual growth rate 年增率；每年增长率
;`^_9
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ilQ}{ p6I annual pensionable emolument 可供计算退休金的年薪
LU;zpXg\ annual report 年报
@] IRB1X Annual Report on the Consumer Price Index 《消费物价指数年报》
cY5;~lO annual return 周年报表；周年申报表；每年报税表格
k62s|VeU Annual Return Rules 《周年报表规则》
VoYL}67c annual review of consumer prices 每年消费物价回顾
C) R hld annual roll-forward basis 逐年延展方式
y;CX )!8 annual salary 年薪
= r/8~~= annual statement 年度报表；年度决算表
,,G"EF0A 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
ML'y `S annuitant 年金受益人
=PY{Elf annuity 年金
4Cu\|"5) annuity contract 年金合约
$b2~Wj*-nJ annuity on human life 人寿年金
ZHjL8Iq antecedent debt 先前的债项
,9d]-CuP; ante-dated cheque 倒填日期支票
*Sdx:G~gp anticipated expenditure 预期开支
cH*")oD anticipated net profit 预期纯利
@. $-
^- anticipated revenue 预期收入
V*PL_|Q5 anti-inflation measure 反通货膨胀措施
OU.}H $x" anti-inflationary stance 反通货膨胀立场
Q*I8RAfd apparent deficit 表面赤字
s}". po] apparent financial solvency 表面偿债能力
T8Mqu`$r apparent partner 表面合伙人
W/\VpD) ?; application for personal assessment 个人入息课税申请书
,x1OQ jtY application of fund 资金应用
@@^iN~uf application to release as liquidator and to destruct the books of accounts and documents
_ f ";zd 申请免除清盘人职务及毁灭帐簿与文件
B<L7`xL appointed actuary 委任精算师
OnE%D|Tq= appointed auditor 委任核数师；委任审计师
q++\< \2 appointed trustee 委任的受托人
'WhJ}Uo\ appointer 委任人
$365VTh" apportioned pro rata 按比例分摊
al}J^MJ apportionment 分配；分摊
:8eI_X Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
?R)dx uj apportionment formula 分摊方程式
#S9J9k apportionment of estate duty 遗产税的分摊
czIAx1 R9 appraisal 估价；评估
[m{sl(Q appreciable growth 可观增长
{ rLgyrj$ appreciable impact 显着影响
wH!$TAZ:Yw appreciable increase 可观增长
j24 3 oD appreciation 增值；升值
mrR id}2 appreciation against other currencies 相对其他货币升值
66F ?exr appreciation of the exchange value of Hong Kong dollar 港元汇值上升
r@ C~_LgL) appreciation tax 增值税
gIz!~I_U appropriation 拨款；拨用；拨付
V'{\g |) appropriation account 拨款帐目
3 e'6A ^# Appropriation Bill 拨款法案
hsY?og_H appropriation-in-aid system 补助拨款办法
OWw qCPz. approved assets 核准资产
l+ >eb approved basket stock 认可一篮子证券
JMt*GFd approved budget 核准预算
OS;
T; approved charitable donation 认可慈善捐款
@ : Zk, approved charitable institution 认可慈善机构
P~{8L.w!>W approved currency 核准货币；认可货币
sw}O g`U approved estimates 核准预算
Q PB,B>Z approved estimates of expenditure 核准开支预算
;$&\ :-6A# approved overseas insurer 核准海外保险人
2kDY+AN; approved overseas trust company 核准海外信托公司
F4G81^H approved pooled investment fund 核准汇集投资基金
9o5D3
d
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In_"iEo, approved provision 核准拨款
TyIjDG6tM approved redeemable share 核准可赎回股份
Rs5 lL-I approved regional stock 认可地区性证券
\X&8EW approved retirement scheme 认可退休金计划
z
mip approved subordinated loan 核准附属贷款
4zS0kk;+ arbitrage 套戥；套汇；套利
Q*T 'tkp arbitrageur 套戥者；套汇者
D {Ol8: arbitrary amount 临时款项
gep#o$P arrangement 措施；安排；协定
>-N(o2j3 arrears 欠款
M{5AQzvs arrears of pay 欠付薪酬
~x8nC%qPvq arrears of revenue 逾期未收税款；逾期未收的帐项
vb]kh _ articles of association 组织章程；组织细则；组织章程细则
uEJ8Lmi Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
B
}%2FUv ascertainment of profit 确定利润
~ C%I'z' "Asia Clear" “亚洲结算系统”
nI] EfHU Asia Commercial Bank Ltd. 亚洲商业银行有限公司
<7Pp98si,u Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
\fTQNF Asian Development Fund [ADF] 亚洲发展基金
!\ 4B. Asian dollar bond 亚洲美元债券
# }y8hzS$ Asian dollar market 亚洲美元市场
?Q-Tyf$3 Asian dollar rate 亚洲美元利率
9r]|P}yuS Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
w1"+H Jd Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
A/<u>cCW asked price 沽盘；喊价；索价；卖方报价
]7Vg9&1` assessable income 应评税入息
;9OhK71} assessable loss 应评税亏损
b*?u+tWP_ assessable profit 应评税利润
?p@J7{a assessable value 应评税值
`5@F'tKQ assessed profit 估定利润
u Rko[W( assessed value 经评估价值
1`7zYW&L assessment 评税；评定；估价；评税单
"QdK
M d assessment number 评税编号；估价编号
To>,8E+GAb assessment of additional tax 补加税评税
nte?a e assessment of performance 业绩评估；实绩评价
K#Ck,Y" Assessor 评税主任
lcZ .}
asset price bubbles 资产价格泡沫
*z VN6wG{ asset-backed securities 具资产保证的证券
Ll|_Wd.K, assets accretion 资产增值
`?Q
p >t assets and liabilities 资产与负债
(|^m9v0: assets betterment statement 资产递增表；资产改进表
b&F9<X Lqq assets lending 实物放款；有抵押贷款
HGGq;Nbm assets of the company passing on the death 死者去世时转移的公司资产
`RnWh9 assets pledged as security for liabilities 用作负债抵押的资产
Gf\h7)T\ assets portfolio 资产投资组合
A! bG 2{r assets price 资产价格
p5#x7*xR6 assets quality 资产质素
0h@FHw2d assets realization 资产变现
*[ ]E 5U assets refinancing arrangement 资产再集资安排
X-HE9PT. assets securitization 资产证券化
k B>F(^ assets situated outside Hong Kong 在香港以外地方的资产
AChz}N$C assets stripping 削减资产；拆卖资产
|2q3spd assets value 资产值
A Vpg assignee 承让人
]Orx %8QS! assignment 转让；转让书；转让契
d>hv-n D assignment of interest 权益转让
(*$bTI/~ assignment of letters patent and trade mark 专利证书及商标转让
n6% ` assignment of property 物业转让；物业转让书
Z igv;}# assignment right 转让权
[HQ )4xG assignor 转让人
2 DW @}[G associate 有联系的人；有关连人士；相联者；合伙人；联系人
v3-'
G gM Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
E7A!,A&> associate member 附属会员
m]2xOR_ associated body corporate 相联法人团体
GkJcd; associated company 相联公司；联属公司
3^y(@XFt associated corporation 相联法团
z l r ! Association of Chartered Certified Accountants [ACCA] [United Kingdom]
k3#'g'>yh 公认会计师公会〔英国〕
0ae8Xm3J@R Association of Futures Exchange Brokers 香港期货经纪协会
f( 5(V
% Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
p +i 1sY association of underwriters 承保人组织
W91 yj: assumption of control 接管
5X! -Hj
assurance 担保；保险；转易；转易书
kMQ
/ 9~ assurance of interest 权益的转易
yc] ( at 19XX price 按一九ＸＸ年价格计算
yQ2=d5'V` at a discount 按赔价计算；按贴水价格计算；打折扣
&j 4pC$Dj at a premium 按溢价计算；按升水价格计算
)Zr 9
`3[ at call 通知付款；按通知
=hKAwk/^ at constant market price 按固定市价计算
'{d@Gc6. at constant price 按固定价格计算
B'}? cG] at cost 按成本计算
p)IL(_X) at current market price 按当时市价计算；按现时市价计算
y>a?<*Y+e at current price 按当时价格计算；按现时价格计算
y'_8b=* at factor cost 按要素成本计算；按生产要素成本计算
Ym6d'd<9( at money-of-the-day price 按付款当日价格计算
X .t4; at or better 按指定或较佳价位〔买卖指令〕
q?(]
Y* at par 按面值计算；平价
Y b+A{ ` at sight 见票即付
OT{"C"%5t at the close 按收市盘
@z@%vr=vX at the opening 按开市盘
D!&(#Vl
_ attestation 见证；见证条款
P"vrYo m at-the-money option 平价期权
3 xChik{ attorney 受权人；受托代表人
A;TP~xq\ attornment 新拥有人承认书
,L/ x \_28 attributable profit 可归属利润
"313eeIt%i attributable share value 可归属股份价值
`$T$483/ Auckland Stock Exchange 奥克兰证券交易所
q\0/6tl_ auction 拍卖
sAkr-x?+M auctioneer 拍卖商
J$3g3%t audit 审计；核数
@ma(p y Audit Commission 审计署
\Rny*px Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
(&:gD4. 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〕
D4=*yP audit review 帐目审查
79h~w{IT@ Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
e,U:H~+] audited account 审计帐目；经审计的帐目
]O x5F@ audited annual account 经审计的周年帐目
B R2Gb~#T audited balance sheet 经审计的资产负债表
eTuqK23 auditor 核数师；核数主任；审计师
z K<af auditor's certificate 核数师证明书；审计师证明书
g":[rXvId auditor's report 核数师报告；审计师报告
R+M&\ 5 Aussie bond 澳元债券
T D _@0Rd austerity budget 紧缩预算
A'|!O:s
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
eM5?fE&!& Australia All Ordinaries Index 澳洲所有普通股票指数
Zzlf1#26\ Australian Dollar [AUD] 澳元
~ nsb Australian Options Market 澳大利亚期权市场
4V,.Oi Australian Securities Commission 澳洲证券事务监察委员会
$GJT Australian Society of Certified Practising Accountants 澳洲执业会计师公会
"%-Vrb =:Y Australian Stock Exchange 澳大利亚证券交易所
wX,V:QE
Austrian Schilling [ATS] 奥地利先令
{ O U|' authentication 认证；鉴证
{a7~P0$ authority to purchase 委托购买证；委购书
x e`^)2z authorization 认可；核准；授权；授权书
7j]v_2S` authorization by direction 指示授权
~e{ @ 5.g authorization by instruction 指令授权
1 R5 pf authorization by warrant 令状授权
`%C -7D'? authorization of unit trust 单位信托的认可
-#|D> authorized agent 指定代理人
NQ9v[gv authorized capital 法定资本
k ka5=u authorized clerk 出市员
m @4 Dz| authorized dealer 认可交易商
C?< pD+]b_ authorized financial institution 认可财务机构
Q.mJ7T~T authorized fund 认可基金
f O*jCl authorized fund house 获授权的基金公司；认可基金公司
q-F
K=r 5 authorized institution 认可机构
4qQ,1&!]S authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
d!,t_jM0 authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
U.7fMc# authorized insurer 获授权保险人；获认可承保人
O `}EiyV authorized investment 特准投资项目
O*EV~ {K authorized person 获授权人
/A=w`[< authorized representative 获授权代表
6%v9o?:~l authorized share capital 法定股本
-=ZL(r
1 automated quotation system 自动报价系统
m#7(< # Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
>Fel) a 自动交易系统〔香港期货交易所有限公司〕
</h ^%mnd automatic adjustment mechanism 自动调整机制
>L7s[vKn automatic adjustment system 自动调整系统
COrk (V Automatic Clearing House 自动票据交换所
Rr )+M3' automatic exchange rates accumulation system 自动化汇率累集系统
Jz@~$L Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
?8b1 9DMK6 automatic teller machine [ATM] 自动柜员机
! |cg= autopay 自动转帐
GtA`0B available assets 可用资产
h!EA;2yGKa available fiscal reserve 现存财政储备
tq3Wga!5 available profit 可用利润
}r,\0Wm Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
4.RQ3SoDa average 平均；平均数；海损
zKJ2 ~= average basic salary 平均基本薪金
.|UQ) J?s average consumer expenditure 平均消费开支；一般消费开支
{Cx 5m average cost 平均成本
,^(]zZh average cost of land production 增辟土地平均成本
@AsJnf$y average daily turnover 平均每日成交额
^Co-!jM average daily wage rate 平均每日工资率
Zi!Ta"}8 average expenditure pattern 平均开支模式
r* *zjv> average growth rate 平均增长率
M^FY6TT4O average net fixed assets 固定资产平均净值
c`;\sW-_W average of relatives 相对价格平均数
zzqJeI S average price 平均价格
wVf~FssN average propensity to consume 平均消费倾向；一般消费倾向
d$dy6{/YD average propensity to save 平均储蓄倾向；一般储蓄倾向
ahB qYA K9 average rate 平均率
V$^jlWdR average revenue 平均收入；平均收益
{28| LwmL average stock 平均库存；平均存货
$ XBK_ 5 average yearly rent 平均年租
zG!nqSD G avoidance of double taxation 避免双重课税
dAo ;y.3 avoidance of tax 避税
