A:
xQap44KPZ A share Ａ股；甲类股份
QE2^.|d{ abatement of tax 减税；减扣免税额
-QDgr`%5 ABN AMRO Bank N.V. 荷兰银行
6/ipdi[
_ above-the-line expenditure 线上项目支出；经常预算支出
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k above-the-line receipt 线上项目收入；经常预算收入
2]=I'U<E! ABSA Asia Limited 南非联合亚洲有限公司
@~3c"q;i7 absolute change 绝对数值变更
dRm'$
G9 absolute expenditure 实际开支
j*d~h$[k absolute guideline figure 绝对准则数字
N1~$ + absolute interest 绝对权益
"|`9 {/] absolute order of discharge 绝对破产解除令
u V7Hsg9l absolute profit margin 绝对利润幅度
tYZGf xj absolute value 实值；绝对值
<9a_wGs absolutely vested interest 绝对既得权益
:n9~H+! absorbed cost 已吸收成本；已分摊成本
bK9~C" k absorption 吸收；分摊；合并
C) s1'
=TZ absorption rate 吸收率；摊配率；分摊率
A'iF'< % ACB Finance Limited 亚洲商业财务有限公司
30+l0\1 acceptable form of reciprocity 合理的互惠条件
vfJ k?
( acceptable rate 适当利率；适当汇率
4uAafQ`@H acceptance agreement 承兑协议
- oBas4J acceptance for honour 参加承兑
yX3H&F6 acceptor 承兑人；接受人；受票人
**w~ acceptor for honour 参加承兑人
y4We}/-< accident insurance 意外保险
H^;S}<pxW Accident Insurance Association of Hong Kong 香港意外保险公会
_x 6E_i-( accident insurance scheme 意外保险计划
2 _n*u^X:_ accident year basis 意外年度基准
3Lki7QW` accommodation 通融；贷款
Lo E(W |nj accommodation bill 通融票据；空头票据
<Cu?$ accommodation party 汇票代发人
e-3pg?M account balance 帐户余额；帐户结余
O&iYGREO account book 帐簿
G D{fXhgk account collected in advance 预收款项
k DY]>v account current book 往来帐簿
`yX+NRi(s account of after-acquired property 事后取得的财产报告
eZ5}O0sfp account of defaulter 拖欠帐目
T,2Dr; account payable 应付帐款
2%C5P0;QX account payee only [A/C payee only] 只可转帐；存入收款人帐户
DN':-PK account receivable 应收帐款
OKP_3Ns account receivable report 应收帐款报表
ESjJHZoD( account statement 结单；帐单；会计财务报表
cqL7dlh Il account title 帐户名称；会计科目
{JCz^0DV accountant's report 会计师报告
g*?+ ~0"`Y Accountant's Report Rules 会计师报告规则
=GKYroNM accounting and auditing procedure 会计与审计程序；会计与核数程序
GtJ*&=( Accounting Arrangements 《会计安排》
ANQa2swM accounting basis 会计基础
)-KE 4/G accounting by Official Receiver 破产管理署署长呈交的帐目
m_02"' Accounting Circular 《会计通告》
tO>OD# accounting class 会计类别
H9Q7( {v accounting date 记帐日期；会计结算日期
uf'P9MA}> accounting for money 款项核算
8pMZ~W; Accounting Officer 会计主任
`W$0T;MPF accounting period 会计报告期；会计期
?En|
_E_C accounting policy 会计政策；会计方针
[=ak>>8 accounting practice 会计惯例
'ag6B(0Z accounting principle 会计准则
dIa(</ } accounting record 会计记录
m4U+,|Fa accounting report 会计报告
WfT)CIKs Accounting Services Branch [Treasury] 会计事务部〔库务署〕
iS z@E&[X Accounting Society of China 中国会计学会
m2q;^o:J accounting statement 会计报表
o / g+Z accounting system 会计制度；会计系统
D4O5@K fL accounting transaction 会计事项；帐务交易
%iL@:'?K accounting treatment 会计处理
roj04 | accounting year 会计年度
gq_7_Y/ accretion 增值；添加
A='+tJa accrual 应计项目；应累算数目
Z F yX@#B9 accrual basis 应计制；权责发生制
PT@e),{~o9 accrual basis accounting 应计制会计；权责发生制会计
ph12x: @B accrue 应累算；应计
4 Re@ QOZ accrued benefit 应累算利益
q\'P1~ accrued charges 应计费用
JRjMt-7H_ accrued cumulative preference share dividend 应累算的累积优先股股息
C:GHP$/} accrued expenses 应累算费用
MRg\FR 2>1 accrued interest payable 应付利息；应计未付利息
N'
$ DE accrued interest receivable 应收利息；应计未收利息
"K+ N f accrued right 累算权益
X]pWvQ Q] accruing profit 应累算的利润
oz0n$`O$/ accumulated fiscal reserve 累积财政储备
x"l lX accumulated profit 累积利润；滚存溢利
M`+e'vdw accumulated reserve 累积储备
YUVc9PV)Ws accumulation of surplus income 累积收益盈余
56=K@$L {F acquired assets 既得资产
RnA&-\ | * acquisition 收购；购置；取得
Bw]L2=d acquisition cost 购置成本
9p\Hx#^ acquisition expenses 购置费用
M Hnf\|DX acquisition of 100% interest 收购全部股权
5
2@udp acquisition of control 取得控制权
nl-t<#z[ acquisition of fixed assets 购置固定资产
Q_]!an ( acquisition of shell “买壳”
$dZ>bXUw: acquisition price 收购价
5} MlZp act of God 天灾
ELrZ8&5G acting partner 执事合伙人
"gb nLKs active market 买卖活跃的市场；交投畅旺的市场；旺市
q?Ku}eID3 active partner 积极参与的合伙人
UC+7-y, active trading 交投活跃
le^_6| ek actual circulation 实际流通
> 0Twr actual cost 实际成本
BsK|:MM] actual expenditure 实际开支；实际支出
aFr!PQp4{ actual income 实际入息；实际收入；实际收益
k99gjL` actual market 现货市场
b1+hr(kMRM actual price 现货价；实际价格
9oj e`Ay actual profit 实际利润
#7~tL23}] actual quotation 实盘；实际价位；实际报价
I*:qGr+ WJ actual year basis 按实际年度计算
J|"nwY}a9 actuals 实货
x ?f0H k+ actuarial investigation 精算调查
pqH(
Tbjq actuarial principle 精算原则
(o*e<y,}W actuarial report 精算师报告
vTMP&a'5L Actuarial Society of Hong Kong 香港精算学会
4kaE}uKU actuarial valuation 精算师估值
~N{_N95!2@ actuary 精算师
Iu-'o ad referendum agreement 暂定协议；有待覆核的协定
;h,R?mU ad valorem duty 从价税；按值征税
;-9zMbte : ad valorem duty system 从价税制
8!uL-_ Bn ad valorem fee 从价费
T@Ss&eGT2 ad valorem tariff 从价关税
$(KIB82& additional allowance 额外免税额
?@lx additional amount for unexpired risk 未过期风险的额外款额
M$&WM{ Pr^ additional assessable profit 补加应评税利润
Q3BLL` W~ additional assessment 补加评税
9Q C"Od9H additional commitment 额外承担
Y/^[qD additional commitment vote 额外承担拨款
~tg1N^]kV additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
rw5#e.~V additional dependent parent allowance 供养父母额外免税额
JtYY T/P B additional provision 额外拨款
1!>bhH}{D additional stamp duty 附加印花税
-}_cO|kk additional tax 补加税罚款；补加税款
'NT#(m% Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
@)OnIQN~ adjudged bankrupt 被裁定破产
~@-QbkC adjudicated bankrupt 裁定破产人
h9<mThvgn adjudication fee 裁定费；评定印花税额手续费；评估契据费
nszpG1U: adjudication of bankruptcy 裁定破产；宣告破产
UzU-ey A adjudication of insolvency 裁定无力偿还债务
q,;".3VQ adjusted actual 经调整的实数；调整后的实数
W$ JY M3! adjusted current assets 经调整的流动资产；调整后的流动资产
u\()E|?p adjusted figure 经调整的数字；调整后的数额
Avs7(-L+s adjusted liabilities 经调整的负债；调整后的负债
[}A_uO GEP adjusted loss 经调整的亏损；调整后的亏损
P1)* q 0 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
x 1m8~F adjusted profit 经调整的利润；调整后的利润
u}-d7-= adjusted surplus 经调整的盈余额；调整后的盈余额
;OQ'B=uK adjusted value 经调整的价值；调整后的价值
aQ !9#d_D adjustment 调整；修订；理算〔保险〕
C3
gZ6 m adjustment centre 调剂中心
B@cJ\ adjustment lag 调整过程的时间差距；调整时差
M>?aa6@0 adjustment mechanism 调整机制
7y>Tn`V8G adjustment of loss 亏损调整
qa
6=W
adjustment process 调整过程；调整程序
^ i{,z*vi adjustment range 调整幅度
Y]+e
Df administered exchange rate 受管制汇率
< -Hs<T|tW Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
>vD ['XN , administration expenses 行政费用
mD D4_E2* administration fee 手续费；行政费
_l#3]# administration in bankruptcy 破产管理
ERp:EZ' administration order 遗产管理令
oF%^QT"R administrator 管理人；遗产管理人
gB/;clCdX) administrator of the estate 遗产管理人
&7L~PZ admission of debt 债项承认书
Fa sI'Ulk
admission of proof 接纳债权证明
U;';"9C2> advance 放贷款项；垫付款项；预支款项；预付款项
jo,6Aog|u advance account 暂支帐目；预付款帐户
xZ^ywa_ advance compensation 预付补偿金
5 1o@b advance from shareholder 股东垫款
\g~ws9'~ advance pending reimbursement 预支以待日后付还
_L * f8e8 advanced economy 先进经济体系
#joF{ M{ advancement 预付；预付财产
Y)'!'J advances warrant 垫款令
b(q$j/~ zb advancing 贷出
b :fxkQm adverse balance 逆差
n!UMU ^ adverse exchange 逆汇
F1 <489 advertisement addressed to shareholders 在报章刊登的致股东通告
I$aXnd6) advice for collection 托收通知书
yD "] { advice of drawing 提款通知书；汇票通知书
s~'9Hv9 advice of payment 付款通知
f*{M3"$E Advisory Committee [Securities and Futures Commission]
<)_:NRjBF& 谘询委员会〔证券及期货事务监察委员会〕
X!U]`Q h Advisory Committee on Diversification 经济多元化谘询委员会
6PiEa( affidavit 誓章；遗产申报誓章
-/M9 vS affidavit of no receipt 述明无收款的誓章
9Tzc(yCY affiliate 联号；联营公司；附属公司
"NxO OLL affiliated company 附属公司；联号；联营公司
zo_k\K`{@ affirmation [estate duty] 非宗教式宣誓〔遗产税〕
ijvNmn1k affordability 负担能力
r@|R-Binz African Development Bank [AfDB] 非洲开发银行
H,(F1+~d after-acquired property 事后取得的财产
>lA7*nn after-hours dealing 市后交易
?D1x;i9< after-tax profit 税后盈利；税后利润；税后溢利
+DicP"~* agency agreement 代理协议
gb]h OB7g agency expenses 代理机构的开支
@kwLBAK}@ agency fee 代理费
SW3wMPy&s Agency Law 《代理法》
i Bi7| agent 代理人；承销人
{udrT"h agent of company 公司代理人
Of D@\;L agent's fee 代理人费；经纪费
NOF?LV aggregate 总计；总数；总体数字
@b]VCv0*f% aggregate amount 总款额；总额
C@ FxB[ aggregate assets and liabilities 总体资产与负债
x
HY+q ; aggregate at constant price 按固定价格计算的总体数字
M{*kB2jr aggregate demand 总需求
&@=u+)^-{ aggregate gross position 总持仓量
`ajx h p aggregate limit 总限额
h^['rmd aggregate of salaries tax 合计薪俸税
9Tqn zD aggregate performance 总体表现；总体业绩
W=~id"XtJ aggregate supply 总体供应
"w; 08TX8 aggregate surplus 总盈余
M_tj7Q3
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vAi"$e aggregate value 总值；合计价值
vz6SCGg, aggregated basis 合计基准
JR/W9i aggregated net chargeable income 合计应课税入息实额
ktN% !Mh\ aggregation 合并计算；合计；总和
kclp} aggregation of incomes of husband and wife 夫妇入息合并计算
t G]N*%@ aggregation of property 财产的总和
d0 '7efC+ agio 差价；贴水
HpW" lYW4 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》
T48BRVX -F Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
u06t DJ[ 《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》
xy2\'kS`G Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
{V.Wk 《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》
Z/xV\Ggx Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
MO[c0n% 《香港政府和大韩民国政府关于相互促进和保护投资协定》
/^d. &@* agreement for a settlement 授产协议
AeN 3<|RN agreement for assignment 转让协议
W5pn;u- sz agreement for sale 售卖协议；买卖协议
s5Pq$< agreement for sale and purchase 买卖协议
&8Zeq3~ agreement for the payment of interest 支付利息协议
T0g0jr { agreement for the repayment of money 还款协议
1JIG+ZN md agreement of reinsurance 再保险协议
VxNX d? Agricultural Bank of China 中国农业银行
uH $oGY air passenger departure tax 飞机乘客离境税
]GcV0&| Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
kl| g airport tax 机场税
3 *G5F}7%= alcohol duty 酒精税
{!lNL[x alienation 让与；让渡；转让
hl`u" ?rg alimony 生活费；赡养费
Xc{ZN1 4n All Ordinaries Index [AOI] 所有普通股指数
Og +)J9# all risks 全险；综合险
bdCyk G- All Sales Record for Stock Market 《股票市场成交报告》
x,w8r+~5 Allied Capital Resources Limited 新联财务有限公司
yX kt:O,i all-items index [Consumer Price Index] 总指数〔消费物价指数〕
_0 w 1 kqW allocation letter 拨款信件
`q^(SM allocation of fund 分配款项；预留款项
%yeu" allocation of profit 利润分配；溢利分配
hMv2"V-X allocation warrant 拨款令
Ocyb c% allotment 分配；配股
V>6QPA^ allotment notice 股份配售通知；配股通知
B<Ol+)@,} allotment of shares 股份分配
qbH %Hx allowable 可获宽免；免税的
:RHm*vt allowable business loss 可扣除的营业亏损
TFo}\ B7 allowable expenses 可扣税的支出
)G K+ allowance 免税额；津贴；备抵；准备金
!-7_ +v > allowance for debts 债项的免税额
\]t]#D>0 allowance for depreciation by wear and tear 耗损折旧免税额
5~QhX22 allowance for funeral expenses 殡殓费的免税额
tbg*_ZQO u allowance for inflation 为通货膨胀而预留的款项；通胀准备金
3eWJt\}?B allowance for repairs and outgoings 修葺及支出方面的免税额
2H6:np |O allowance to debtor 给债务人的津贴
\/n+j! alteration of capital 资本更改
7vw;Egd@@- alternate trustee 候补受托人
ka/nQ ~_#< amalgamation 合并
emA.{cVr! ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
k j-=xhJ{= ambit of charges 征税范围；收费范围
Mw+v"l&mU amended valuation 经修订的估值
,'=hjI el American Commodities Exchange 美国商品交易所
7q!?1 -?8R American Express Bank Limited 美国运通银行
I ,]J= xi American Stock Exchange 美国证券交易所
0Yp>+:# amortization 摊销
d)\2U { amount due from banks 存放银行同业的款项
|88CBiu} amount due from banks abroad 存放海外银行同业的款项
uj)yk* amount due from holding companies 控股公司欠款
d bCNhbN( amount due from local banks 存放本港银行同业的款项
Oc #>QZ3 amount due to banks 银行同业的存款
^}hJL7O' amount due to banks abroad 海外银行同业的存款
z4bN)W )p amount due to holding companies 控股公司存款
![
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C\OECVT amount due to outport banks 外埠银行同业的存款
pp<E))&R amount for note issue 发行纸币的款额
o OQ'*7_ amount of bond 担保契据的款额
ewpig4 amount of consideration 代价款额
@cPf lb amount of contribution 供款数额
) y`i@S}J amount of indebtedness 负债款额
x7H A722w amount of principal of the loan 贷款本金额
]W;:|/ ,c amount of rates chargeable 应征差饷数额
zz&vfO31J amount of share capital 股本额
p3 e|j amount of sums assured 承保款额
%Uf'+!4l` amount of variation 变动幅度
_H8*ReFG amount of vote 拨款数额
bi.wYp(*6L amount payable 应付款额
Xo \S9,s{ amount receivable 应收款额
eSn$k:\W Amsterdam Stock Exchange 阿姆斯特丹证券交易所
VtWT{y5Ec analysis 分析
9)Ly}Kzx ancillary risk 附属风险
R#ya,L annual account 周年帐目；周年帐目报表；年度决算；年结
TU%bOAKF\ annual accounting date 年结日期
"T7 >)fbu annual allowance 每年免税额；年积金；年度津贴；年津
zSKKr?{ annual balance 年度余额
GB =bG%Tb annual disposable income 每年可动用收入
bJwc1AJgH annual estimates 周年预算
`0rRKlb j4 annual fee 年费
(n,N8k; annual general meeting 周年大会
$~G@ annual growth rate 年增率；每年增长率
;
h85=l<8u annual long-term supplement 长期个案每年补助金
tvGlp)?. annual pensionable emolument 可供计算退休金的年薪
F 5U|9< annual report 年报
sBU_Ft Annual Report on the Consumer Price Index 《消费物价指数年报》
N}DL(-SQ3 annual return 周年报表；周年申报表；每年报税表格
' Rc#^U*n Annual Return Rules 《周年报表规则》
Z%OW5]q annual review of consumer prices 每年消费物价回顾
b)`pZiQP annual roll-forward basis 逐年延展方式
y6FKg ) annual salary 年薪
)b9_C
O} annual statement 年度报表；年度决算表
gHZqA_*T8U 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
O:IQ!mzV5 annuitant 年金受益人
AuXs B annuity 年金
W~yLl% annuity contract 年金合约
s&VOwU annuity on human life 人寿年金
D"!jbVz]* antecedent debt 先前的债项
l|q%% W0 ante-dated cheque 倒填日期支票
7h`^N5H.q anticipated expenditure 预期开支
8SZK:VE@ anticipated net profit 预期纯利
[S0mY[" anticipated revenue 预期收入
!D;c,{Oz anti-inflation measure 反通货膨胀措施
?A&%Cwj anti-inflationary stance 反通货膨胀立场
G|*G9 nQ apparent deficit 表面赤字
XXm'6xD- apparent financial solvency 表面偿债能力
bcn7,ht apparent partner 表面合伙人
bb1 f/C% application for personal assessment 个人入息课税申请书
7]Rk+q2: application of fund 资金应用
|z*>ixK application to release as liquidator and to destruct the books of accounts and documents
#x)8f3I 申请免除清盘人职务及毁灭帐簿与文件
(hN?:q?' appointed actuary 委任精算师
#kci=2q_ appointed auditor 委任核数师；委任审计师
Ha218Hy0W appointed trustee 委任的受托人
MMd.0Ju aO appointer 委任人
]-bQNYKX apportioned pro rata 按比例分摊
(;ADW+.`J apportionment 分配；分摊
M)O [j}N Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
1qZG `Vz apportionment formula 分摊方程式
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|VysJ apportionment of estate duty 遗产税的分摊
TF2KZL#A| appraisal 估价；评估
ve fU' appreciable growth 可观增长
n"Z |e tZ4 appreciable impact 显着影响
Y{+3}drJE appreciable increase 可观增长
9`Vc appreciation 增值；升值
jT-<IJh!o appreciation against other currencies 相对其他货币升值
V{ |[ oIp appreciation of the exchange value of Hong Kong dollar 港元汇值上升
o(fy d)t appreciation tax 增值税
fEwifSp. appropriation 拨款；拨用；拨付
PIxjM> appropriation account 拨款帐目
3AeH7g4< Appropriation Bill 拨款法案
[0!{_E)< appropriation-in-aid system 补助拨款办法
:c:V%0Yji approved assets 核准资产
l!@ 1u^v2 approved basket stock 认可一篮子证券
(O0byu} approved budget 核准预算
p[qg&VKB approved charitable donation 认可慈善捐款
AY88h$a approved charitable institution 认可慈善机构
R6P\T\~E approved currency 核准货币；认可货币
QC7k~I8 approved estimates 核准预算
CA*~2| approved estimates of expenditure 核准开支预算
328L)BmW approved overseas insurer 核准海外保险人
V|: qow:F approved overseas trust company 核准海外信托公司
Z&Pu8zG
/m approved pooled investment fund 核准汇集投资基金
lDN?|YG approved provident fund scheme 认可公积金计划
q3+8]-9|5 approved provision 核准拨款
D/: 3R ZF approved redeemable share 核准可赎回股份
%*K;np-q{ approved regional stock 认可地区性证券
1tGgDbJU approved retirement scheme 认可退休金计划
MI*Sq\-i approved subordinated loan 核准附属贷款
!y[3]8Xxv arbitrage 套戥；套汇；套利
u"Y]P* [k arbitrageur 套戥者；套汇者
Nfaf;;J} arbitrary amount 临时款项
[K:2 9N9~4 arrangement 措施；安排；协定
=:~(m arrears 欠款
N|Habua<Xw arrears of pay 欠付薪酬
DFy1 bg arrears of revenue 逾期未收税款；逾期未收的帐项
!_x*m@/ articles of association 组织章程；组织细则；组织章程细则
n&d/?aJ7a\ Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
!*vBW/ ascertainment of profit 确定利润
vD26;S.y[a "Asia Clear" “亚洲结算系统”
X"<|Z]w Asia Commercial Bank Ltd. 亚洲商业银行有限公司
{ [^#h|U Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
:1_mfX Asian Development Fund [ADF] 亚洲发展基金
+t"j-}xzE Asian dollar bond 亚洲美元债券
g>n0z5&TNF Asian dollar market 亚洲美元市场
}_%P6 Asian dollar rate 亚洲美元利率
{y-`Q S Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
niWx^gKb$ Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
Pm?B
9S asked price 沽盘；喊价；索价；卖方报价
T*+A.G@L" assessable income 应评税入息
eY}V9*.v assessable loss 应评税亏损
wS$46M< assessable profit 应评税利润
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m.?{^ assessable value 应评税值
fp;a5||5 assessed profit 估定利润
bE I!Ja assessed value 经评估价值
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MZ[d\ assessment 评税；评定；估价；评税单
mH\@Qd F assessment number 评税编号；估价编号
BS2?!;,8 assessment of additional tax 补加税评税
N!c
gN assessment of performance 业绩评估；实绩评价
D=&K&6rr Assessor 评税主任
? ,XC =} asset price bubbles 资产价格泡沫
9@y3IiZ"} asset-backed securities 具资产保证的证券
6+PGwCS assets accretion 资产增值
(h,Ws-O assets and liabilities 资产与负债
7' eh)[T assets betterment statement 资产递增表；资产改进表
u-.L^!k assets lending 实物放款；有抵押贷款
'[f Zt# assets of the company passing on the death 死者去世时转移的公司资产
~L'nz quF assets pledged as security for liabilities 用作负债抵押的资产
(( "OYj assets portfolio 资产投资组合
z_l. V /G) assets price 资产价格
~:Mm<*lL% assets quality 资产质素
}N,>A-P assets realization 资产变现
e{!vNJ0` assets refinancing arrangement 资产再集资安排
H (> M assets securitization 资产证券化
T|bZ9_?+2 assets situated outside Hong Kong 在香港以外地方的资产
\_U* t! assets stripping 削减资产；拆卖资产
&t_h'JX& assets value 资产值
uvv .WbZ assignee 承让人
,Rz }=j assignment 转让；转让书；转让契
.'l N4x assignment of interest 权益转让
w~N-W8xNR assignment of letters patent and trade mark 专利证书及商标转让
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X4Xf2aXI assignment right 转让权
j-32S! assignor 转让人
@a(oB. i associate 有联系的人；有关连人士；相联者；合伙人；联系人
asz?p\k:bC Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
}\Z5{OA associate member 附属会员
aYVDp{_ associated body corporate 相联法人团体
KB +]eI-h associated company 相联公司；联属公司
o](.368+4 associated corporation 相联法团
m[8
@Unt Association of Chartered Certified Accountants [ACCA] [United Kingdom]
/aOlYqM(> 公认会计师公会〔英国〕
C +@ i Association of Futures Exchange Brokers 香港期货经纪协会
;BVDt Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
} yq association of underwriters 承保人组织
euZ I`*0 assumption of control 接管
-3vh!JMN assurance 担保；保险；转易；转易书
968^ "T# assurance of interest 权益的转易
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g at 19XX price 按一九ＸＸ年价格计算
$?f]ZyZr. at a discount 按赔价计算；按贴水价格计算；打折扣
sykFSPy`' at a premium 按溢价计算；按升水价格计算
sN]Z
#7 at call 通知付款；按通知
rPO}6lsc at constant market price 按固定市价计算
`qu] Pxk at constant price 按固定价格计算
%nQmFIt at cost 按成本计算
%3G;r\|r] at current market price 按当时市价计算；按现时市价计算
P) 1 EA; at current price 按当时价格计算；按现时价格计算
?Ib} at factor cost 按要素成本计算；按生产要素成本计算
b:Dg}
at money-of-the-day price 按付款当日价格计算
2.qpt'p[ at or better 按指定或较佳价位〔买卖指令〕
0N5bPb at par 按面值计算；平价
!Uy >eji} at sight 见票即付
)!, @m>0v{ at the close 按收市盘
j38 6gL at the opening 按开市盘
yjpz_<7a= attestation 见证；见证条款
f_'"KF[% at-the-money option 平价期权
-tyaE attorney 受权人；受托代表人
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07r attornment 新拥有人承认书
z!Hx @){| attributable profit 可归属利润
8ds}+TtbY attributable share value 可归属股份价值
)X%oXc&C| Auckland Stock Exchange 奥克兰证券交易所
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]ps?l auction 拍卖
fIkT"? auctioneer 拍卖商
3EOyq^I% audit 审计；核数
}]Gb UC!Zb Audit Commission 审计署
J6auUm` ` Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
XhA4:t 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
B5`;MQJ audit review 帐目审查
Yxq j - Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
!I7 ? audited account 审计帐目；经审计的帐目
}`]]b+_b>@ audited annual account 经审计的周年帐目
#Fz b 8Yo audited balance sheet 经审计的资产负债表
1eiw3WU; auditor 核数师；核数主任；审计师
- 0DZ:: auditor's certificate 核数师证明书；审计师证明书
FG# nap{ auditor's report 核数师报告；审计师报告
hS_.l}0yf Aussie bond 澳元债券
.vaJ Avg austerity budget 紧缩预算
5!h<b3u>] Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
NWnWk Australia All Ordinaries Index 澳洲所有普通股票指数
U8[Qw}T P Australian Dollar [AUD] 澳元
m1y `v" Australian Options Market 澳大利亚期权市场
+{*)}[w{x Australian Securities Commission 澳洲证券事务监察委员会
qc&jd Australian Society of Certified Practising Accountants 澳洲执业会计师公会
4if\5 P:j Australian Stock Exchange 澳大利亚证券交易所
nx$bM( . Austrian Schilling [ATS] 奥地利先令
^U{P3 %uZ authentication 认证；鉴证
;@4sd%L8V authority to purchase 委托购买证；委购书
UN( 3i(d authorization 认可；核准；授权；授权书
A^L?_\e6 authorization by direction 指示授权
uMpl#N p authorization by instruction 指令授权
ay-9c2E authorization by warrant 令状授权
>~wu3q authorization of unit trust 单位信托的认可
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Kh.h authorized agent 指定代理人
%omu authorized capital 法定资本
|D+p$^L authorized clerk 出市员
453
}S authorized dealer 认可交易商
XHNkQe authorized financial institution 认可财务机构
`u=oeM : authorized fund 认可基金
5"uNj<.V authorized fund house 获授权的基金公司；认可基金公司
k.Gl4
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oX {@'B authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
ZQ|gt* authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
-;ER`Jqs, authorized insurer 获授权保险人；获认可承保人
9C=~1>S
authorized investment 特准投资项目
b~9`]+ authorized person 获授权人
mF~ys{"t authorized representative 获授权代表
5\3 swP_7 authorized share capital 法定股本
v^\JWPR/ automated quotation system 自动报价系统
DZ2Fl>7 Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
f-&A TTx`J 自动交易系统〔香港期货交易所有限公司〕
4UVW#Rw{ automatic adjustment mechanism 自动调整机制
1VGpq-4*j automatic adjustment system 自动调整系统
SdSgn |S Automatic Clearing House 自动票据交换所
bq: [ Nj automatic exchange rates accumulation system 自动化汇率累集系统
R . O Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
? -S8yqe automatic teller machine [ATM] 自动柜员机
wA1Ey:q autopay 自动转帐
0}D-KvjyP available assets 可用资产
4uPH available fiscal reserve 现存财政储备
(H2ylMpQt available profit 可用利润
GI?PGAT Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
Eo Ko
average 平均；平均数；海损
_hWuAJ9Qy average basic salary 平均基本薪金
yIWc\wv average consumer expenditure 平均消费开支；一般消费开支
7|{ B# average cost 平均成本
-EVs@:3]j average cost of land production 增辟土地平均成本
VZTmzIk.Y average daily turnover 平均每日成交额
X'xUwT|_+ average daily wage rate 平均每日工资率
n_1jHJo average expenditure pattern 平均开支模式
/B h > average growth rate 平均增长率
HS(U4 average net fixed assets 固定资产平均净值
F:S"gRKz average of relatives 相对价格平均数
^?nP$+gq average price 平均价格
!*5_pGe average propensity to consume 平均消费倾向；一般消费倾向
W
w^7^q& average propensity to save 平均储蓄倾向；一般储蓄倾向
HmW=t}! average rate 平均率
<c(&T<$ average revenue 平均收入；平均收益
m[W/j/$A+x average stock 平均库存；平均存货
{hM"TO7\ average yearly rent 平均年租
;*n h =w avoidance of double taxation 避免双重课税
6-ti Rk~ avoidance of tax 避税
