A:
)%q )!x A share Ａ股；甲类股份
km,@yU abatement of tax 减税；减扣免税额
{tuGkRY2 ~ ABN AMRO Bank N.V. 荷兰银行
UAds$ 9 above-the-line expenditure 线上项目支出；经常预算支出
zC rM~ above-the-line receipt 线上项目收入；经常预算收入
JD ~]aoH ABSA Asia Limited 南非联合亚洲有限公司
KkSv2 3In absolute change 绝对数值变更
Q SvgbjdE absolute expenditure 实际开支
#U6~U6@ absolute guideline figure 绝对准则数字
-K4 uqUp absolute interest 绝对权益
Lw6}b B`} absolute order of discharge 绝对破产解除令
-l < [CI absolute profit margin 绝对利润幅度
FXbalQ?^ absolute value 实值；绝对值
QaLVIsnf N absolutely vested interest 绝对既得权益
DuRC1@e absorbed cost 已吸收成本；已分摊成本
+L
pMNnl6 absorption 吸收；分摊；合并
9-. `~v absorption rate 吸收率；摊配率；分摊率
i+|/V& #3[ ACB Finance Limited 亚洲商业财务有限公司
H6Kt^s<6xu acceptable form of reciprocity 合理的互惠条件
Cp]q>lM" acceptable rate 适当利率；适当汇率
uXdR-@80* acceptance agreement 承兑协议
"9,+m$nj acceptance for honour 参加承兑
=BBq K=W.d acceptor 承兑人；接受人；受票人
,Z(J; ~ acceptor for honour 参加承兑人
4x$Ts %] accident insurance 意外保险
\7q>4[ Accident Insurance Association of Hong Kong 香港意外保险公会
0T:ZWRjH accident insurance scheme 意外保险计划
vl5r ~F accident year basis 意外年度基准
mam(h{f$ accommodation 通融；贷款
%)L|7v< accommodation bill 通融票据；空头票据
F"a31`L>H accommodation party 汇票代发人
mk
+BeK account balance 帐户余额；帐户结余
'.z r:l account book 帐簿
!%'c$U2 account collected in advance 预收款项
2w:cdAv$ account current book 往来帐簿
_'P!>C! account of after-acquired property 事后取得的财产报告
7.B]B,] account of defaulter 拖欠帐目
Cce{aY account payable 应付帐款
74a >}+" account payee only [A/C payee only] 只可转帐；存入收款人帐户
\ )BDl account receivable 应收帐款
/pz(s +4= account receivable report 应收帐款报表
#po}Y account statement 结单；帐单；会计财务报表
0 Gn bE2& account title 帐户名称；会计科目
BoXGoFn accountant's report 会计师报告
$1myf Z Accountant's Report Rules 会计师报告规则
^qPS&G accounting and auditing procedure 会计与审计程序；会计与核数程序
bdr !|WZ Accounting Arrangements 《会计安排》
rY(^6[ ! accounting basis 会计基础
\E,Fe:/g accounting by Official Receiver 破产管理署署长呈交的帐目
#}zL? s^G Accounting Circular 《会计通告》
{pEbi)CF,} accounting class 会计类别
U=ie|
3 accounting date 记帐日期；会计结算日期
n NcmL/( accounting for money 款项核算
/ Hexv#3 Accounting Officer 会计主任
zbP#y~[ accounting period 会计报告期；会计期
/N`E4bKBR accounting policy 会计政策；会计方针
!S[7IBk% accounting practice 会计惯例
sme!!+Rd accounting principle 会计准则
G
4 C 7 accounting record 会计记录
i)+2? <] accounting report 会计报告
+#g?rCz Accounting Services Branch [Treasury] 会计事务部〔库务署〕
&;oW mmvz{ Accounting Society of China 中国会计学会
[X=Ot#?u ~ accounting statement 会计报表
<{Ir',; accounting system 会计制度；会计系统
}aa ~@K<A accounting transaction 会计事项；帐务交易
ch]Q% M accounting treatment 会计处理
' Y.s}Duj accounting year 会计年度
@W *Zrc1NF accretion 增值；添加
IF.6sJg: accrual 应计项目；应累算数目
F anA ~ accrual basis 应计制；权责发生制
<@:LONe< accrual basis accounting 应计制会计；权责发生制会计
BW%"]J accrue 应累算；应计
f m'Qif q^ accrued benefit 应累算利益
#:M)a?E/% accrued charges 应计费用
0:3<33]x accrued cumulative preference share dividend 应累算的累积优先股股息
0 x8aKq\' accrued expenses 应累算费用
c G I^IPI accrued interest payable 应付利息；应计未付利息
P 7kb* accrued interest receivable 应收利息；应计未收利息
R(F+Xg je accrued right 累算权益
@d=4C{g%o accruing profit 应累算的利润
zmh3
Qa( accumulated fiscal reserve 累积财政储备
U)gr C8 C accumulated profit 累积利润；滚存溢利
*dm?,~f%< accumulated reserve 累积储备
X8=s k accumulation of surplus income 累积收益盈余
i3 n0W1~ acquired assets 既得资产
m' suAj0 acquisition 收购；购置；取得
6GtXM3qtS acquisition cost 购置成本
qlfYX8edZ acquisition expenses 购置费用
XxEKv=_bc acquisition of 100% interest 收购全部股权
,-{ 2ai_ acquisition of control 取得控制权
$@:z4S(
acquisition of fixed assets 购置固定资产
p*Hbc|?{Q& acquisition of shell “买壳”
X?Mc"M acquisition price 收购价
c`h/x>f a act of God 天灾
C/x<_VJzN/ acting partner 执事合伙人
(3+:/,{'$ active market 买卖活跃的市场；交投畅旺的市场；旺市
sz%'=J~!V active partner 积极参与的合伙人
Mlr}v^"G active trading 交投活跃
&GH ,is actual circulation 实际流通
f,}]h~w\ actual cost 实际成本
eb>YvC actual expenditure 实际开支；实际支出
e(m#elX actual income 实际入息；实际收入；实际收益
= A;B-_c actual market 现货市场
ghd*EXrF
H actual price 现货价；实际价格
pg'3j3JW$ actual profit 实际利润
\; Ywr3 actual quotation 实盘；实际价位；实际报价
ONw;NaE, actual year basis 按实际年度计算
j Pf*qe>U actuals 实货
?4i:$.A
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4#BoS9d2I< actuarial principle 精算原则
=D2x@ank[ actuarial report 精算师报告
< l%3P6| Actuarial Society of Hong Kong 香港精算学会
x0!5z1KQh actuarial valuation 精算师估值
YaDr.?
actuary 精算师
$!_]mz6* ad referendum agreement 暂定协议；有待覆核的协定
\#; -C< [b ad valorem duty 从价税；按值征税
(S["
a k ad valorem duty system 从价税制
r*!sA5 ad valorem fee 从价费
T7{Z0- ad valorem tariff 从价关税
=?/RaK/
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*n=NBkq%/! additional amount for unexpired risk 未过期风险的额外款额
9V=bV =4: additional assessable profit 补加应评税利润
j7)Xm,wI8 additional assessment 补加评税
2So7fZa^wg additional commitment 额外承担
U ExK|t additional commitment vote 额外承担拨款
dM1)wkbET additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
UldG0+1d additional dependent parent allowance 供养父母额外免税额
/Ma"a
^ additional provision 额外拨款
;h"?h*}m!\ additional stamp duty 附加印花税
,HFoy-Yq additional tax 补加税罚款；补加税款
}#/, nJm' Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
YkKq}DXj adjudged bankrupt 被裁定破产
<([1(SY2e adjudicated bankrupt 裁定破产人
"38ya2* adjudication fee 裁定费；评定印花税额手续费；评估契据费
.V?i 3 adjudication of bankruptcy 裁定破产；宣告破产
`% x6;Ha adjudication of insolvency 裁定无力偿还债务
:+SpZ > adjusted actual 经调整的实数；调整后的实数
>}*i Qq adjusted current assets 经调整的流动资产；调整后的流动资产
6/Coi,om adjusted figure 经调整的数字；调整后的数额
&1DU]|RoT& adjusted liabilities 经调整的负债；调整后的负债
5Q.bwl : adjusted loss 经调整的亏损；调整后的亏损
FN&.PdRT 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 >z8gdzu adjusted profit 经调整的利润；调整后的利润
0 pH qNlb adjusted surplus 经调整的盈余额；调整后的盈余额
12 Hy.l adjusted value 经调整的价值；调整后的价值
~ YKBxt adjustment 调整；修订；理算〔保险〕
\Om<
FH} adjustment centre 调剂中心
6uYCU|JsU adjustment lag 调整过程的时间差距；调整时差
z Lw= * adjustment mechanism 调整机制
/?jAG3" adjustment of loss 亏损调整
tndtwM*B' adjustment process 调整过程；调整程序
T/" 6iv\1 adjustment range 调整幅度
XTHy
CK administered exchange rate 受管制汇率
3JiDi
X"| Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
1|VnPQqA administration expenses 行政费用
wPDA_ns~ administration fee 手续费；行政费
)hHkaI>eYv administration in bankruptcy 破产管理
(N U*PQY6 administration order 遗产管理令
%:/_O*~)Yg administrator 管理人；遗产管理人
dE+xU(\, w administrator of the estate 遗产管理人
uhFj|r$$ admission of debt 债项承认书
vmW4 3K; admission of proof 接纳债权证明
V=}b>Jo2j advance 放贷款项；垫付款项；预支款项；预付款项
9tVA.:FOZ advance account 暂支帐目；预付款帐户
9IKFrCO9, advance compensation 预付补偿金
VN[h0+n4Th advance from shareholder 股东垫款
/! kKL$j advance pending reimbursement 预支以待日后付还
;wfzlUBC advanced economy 先进经济体系
Nt^R~#8hF> advancement 预付；预付财产
r[zxb0YA advances warrant 垫款令
&WIi w$@ advancing 贷出
\k1psqw^O adverse balance 逆差
J(0.eD91v adverse exchange 逆汇
D 5]sf>~ advertisement addressed to shareholders 在报章刊登的致股东通告
Nw}y_Qf{ advice for collection 托收通知书
!aD/I%X advice of drawing 提款通知书；汇票通知书
l K%pxqx advice of payment 付款通知
TE4{W4I Advisory Committee [Securities and Futures Commission]
J 21D/#v 谘询委员会〔证券及期货事务监察委员会〕
nBGFa Advisory Committee on Diversification 经济多元化谘询委员会
)DsC:cP affidavit 誓章；遗产申报誓章
kmM1)- v affidavit of no receipt 述明无收款的誓章
Z@= 1-l affiliate 联号；联营公司；附属公司
wj/\ !V! affiliated company 附属公司；联号；联营公司
<h2WM (n affirmation [estate duty] 非宗教式宣誓〔遗产税〕
= uZ[ affordability 负担能力
nJ#uz: (w, African Development Bank [AfDB] 非洲开发银行
~ jb6 after-acquired property 事后取得的财产
*r)/.rK_ after-hours dealing 市后交易
5Cd>p< after-tax profit 税后盈利；税后利润；税后溢利
M SU|T agency agreement 代理协议
Vh :%e24Z agency expenses 代理机构的开支
\cdNyVY agency fee 代理费
AHP_B&s,Qe Agency Law 《代理法》
0hXI1@8]` agent 代理人；承销人
mu2r#I agent of company 公司代理人
^o]ZDc agent's fee 代理人费；经纪费
KAm v7 aggregate 总计；总数；总体数字
A('=P} I^ aggregate amount 总款额；总额
FW: x XK aggregate assets and liabilities 总体资产与负债
T=}(S4n#BX aggregate at constant price 按固定价格计算的总体数字
D;It0 " aggregate demand 总需求
-cCujDM#T aggregate gross position 总持仓量
"w0> aggregate limit 总限额
}\`MXh's aggregate of salaries tax 合计薪俸税
RF
4u\ \ aggregate performance 总体表现；总体业绩
(bi}?V* aggregate supply 总体供应
S*6P=O* aggregate surplus 总盈余
1Tf"<D p aggregate total 整体总额
pGz-5afL aggregate value 总值；合计价值
sB
]~=vUP aggregated basis 合计基准
kC"<4U aggregated net chargeable income 合计应课税入息实额
Uu{I4ls6B aggregation 合并计算；合计；总和
zCT Wi aggregation of incomes of husband and wife 夫妇入息合并计算
imAsE;: aggregation of property 财产的总和
Z VuHO7' agio 差价；贴水
[K;J#0V+&L 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》
<Brq7:n| Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
@gQ{*dN 《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》
aEVBU Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
|jV > 《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》
~AxA , Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
gvO}u 2.: 《香港政府和大韩民国政府关于相互促进和保护投资协定》
:3$WY< agreement for a settlement 授产协议
[!4p5; agreement for assignment 转让协议
z%;b-PpS agreement for sale 售卖协议；买卖协议
gmy$_4+6o agreement for sale and purchase 买卖协议
NyI0 []z agreement for the payment of interest 支付利息协议
j`A%(( )d agreement for the repayment of money 还款协议
j^T .7Zv agreement of reinsurance 再保险协议
m
UpLD+-j Agricultural Bank of China 中国农业银行
W XD l\*n air passenger departure tax 飞机乘客离境税
&, 2h=H,M Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
7jT]J airport tax 机场税
XKB)++Q= alcohol duty 酒精税
tT87TmNsA alienation 让与；让渡；转让
D(D:/L8T, alimony 生活费；赡养费
Rz1&(_Ps All Ordinaries Index [AOI] 所有普通股指数
D\ ]gIXg all risks 全险；综合险
f n
)m$\2 All Sales Record for Stock Market 《股票市场成交报告》
.v%H%z~Rl# Allied Capital Resources Limited 新联财务有限公司
*SQ hXTn all-items index [Consumer Price Index] 总指数〔消费物价指数〕
~h 6aw allocation letter 拨款信件
, F(nkbt allocation of fund 分配款项；预留款项
>S3iP?V7 allocation of profit 利润分配；溢利分配
9S@PY_ms allocation warrant 拨款令
[op!:K0 allotment 分配；配股
+M! f}=H
allotment notice 股份配售通知；配股通知
.{ x-A{l allotment of shares 股份分配
-`gqA%#+ allowable 可获宽免；免税的
Ub*Gv(Pg allowable business loss 可扣除的营业亏损
WY#A9i5Ge allowable expenses 可扣税的支出
XeDiiI allowance 免税额；津贴；备抵；准备金
`;4P?!WG allowance for debts 债项的免税额
Ro$'|}(+A allowance for depreciation by wear and tear 耗损折旧免税额
K O "U5v allowance for funeral expenses 殡殓费的免税额
=4uL1[0' allowance for inflation 为通货膨胀而预留的款项；通胀准备金
Mib(J+Il allowance for repairs and outgoings 修葺及支出方面的免税额
%mPIr4$Pg allowance to debtor 给债务人的津贴
e5_a.c alteration of capital 资本更改
U7O~ch[, alternate trustee 候补受托人
rvuskXdo amalgamation 合并
xal+ buOiP ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
XRCiv ambit of charges 征税范围；收费范围
$^?"/;8P5 amended valuation 经修订的估值
%KK 6}d # American Commodities Exchange 美国商品交易所
{A]"/AC American Express Bank Limited 美国运通银行
bB@1tp0+ American Stock Exchange 美国证券交易所
:}}5TJ w G amortization 摊销
`P<}MeJ\l amount due from banks 存放银行同业的款项
sL|*0,# K amount due from banks abroad 存放海外银行同业的款项
7N,E%$QL amount due from holding companies 控股公司欠款
nS)U+q-x&o amount due from local banks 存放本港银行同业的款项
=.O8G=;DOA amount due to banks 银行同业的存款
yjlX@YXnw amount due to banks abroad 海外银行同业的存款
-j dS8n4 amount due to holding companies 控股公司存款
L\}o(P( amount due to local banks 本港银行同业的存款
.'JO7of amount due to outport banks 外埠银行同业的存款
K>X#,lE- amount for note issue 发行纸币的款额
&p=Uus amount of bond 担保契据的款额
M_* "g>Z amount of consideration 代价款额
ec+&K ?T amount of contribution 供款数额
A >< amount of indebtedness 负债款额
u8L%R[#o amount of principal of the loan 贷款本金额
P2pdXNV amount of rates chargeable 应征差饷数额
hR Tw8-wy: amount of share capital 股本额
w%R(*,r6 amount of sums assured 承保款额
J7q^4M+o: amount of variation 变动幅度
-/rP0h5# amount of vote 拨款数额
/]m5HW(P7K amount payable 应付款额
x9q?^\x amount receivable 应收款额
V/"UDof Amsterdam Stock Exchange 阿姆斯特丹证券交易所
Ya{$:90(4 analysis 分析
b HRH2Ss ancillary risk 附属风险
] W39HL annual account 周年帐目；周年帐目报表；年度决算；年结
$q,2VH :Ip annual accounting date 年结日期
-qaJ@T+J+7 annual allowance 每年免税额；年积金；年度津贴；年津
>Q#h,x~vu annual balance 年度余额
Ws ya:9| annual disposable income 每年可动用收入
tIfA]pE annual estimates 周年预算
9$ZQuHSw 7 annual fee 年费
8&<C.n KP annual general meeting 周年大会
_|re o6 annual growth rate 年增率；每年增长率
H <41H;m annual long-term supplement 长期个案每年补助金
9` annual pensionable emolument 可供计算退休金的年薪
r:0F("},
annual report 年报
z5`AJrj% Annual Report on the Consumer Price Index 《消费物价指数年报》
*Z'*^Y1le annual return 周年报表；周年申报表；每年报税表格
T tTp ,If Annual Return Rules 《周年报表规则》
=REMSe j annual review of consumer prices 每年消费物价回顾
&{E 1w<uv annual roll-forward basis 逐年延展方式
y "6;O 0 annual salary 年薪
Z6C!-a annual statement 年度报表；年度决算表
v&Xsyb0CaM 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
"=<T8M annuitant 年金受益人
ChzKwYDY annuity 年金
C$?gt-tJ' annuity contract 年金合约
L!G]i;=: annuity on human life 人寿年金
`&y Qtj#
' antecedent debt 先前的债项
3NU{7,F ante-dated cheque 倒填日期支票
# 4 UKkd anticipated expenditure 预期开支
mU@pRjq= anticipated net profit 预期纯利
_wMx KM anticipated revenue 预期收入
hZ@frbuowk anti-inflation measure 反通货膨胀措施
zA/ tHlK c anti-inflationary stance 反通货膨胀立场
,9;RP/"7 apparent deficit 表面赤字
Kv(2x3(" apparent financial solvency 表面偿债能力
E;m]RtvH apparent partner 表面合伙人
VRden>vKN application for personal assessment 个人入息课税申请书
DmzK* O{ application of fund 资金应用
mY6d+ application to release as liquidator and to destruct the books of accounts and documents
0?c2=Y 申请免除清盘人职务及毁灭帐簿与文件
WOBL gM,| appointed actuary 委任精算师
$>^DkrOd appointed auditor 委任核数师；委任审计师
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appointed trustee 委任的受托人
#o`y<1rN appointer 委任人
C:z+8w t apportioned pro rata 按比例分摊
LB9D6,*t apportionment 分配；分摊
t<=Ru *p Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
zv[$ N, apportionment formula 分摊方程式
A#NJ8_ apportionment of estate duty 遗产税的分摊
_mSDz=!Z3 appraisal 估价；评估
/ bm2v; appreciable growth 可观增长
M~'4>h} appreciable impact 显着影响
s4V-brCM$| appreciable increase 可观增长
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hGh appreciation 增值；升值
_yx~t appreciation against other currencies 相对其他货币升值
2IMU & appreciation of the exchange value of Hong Kong dollar 港元汇值上升
3Xyk Ij1 appreciation tax 增值税
=Q+i(UGHi appropriation 拨款；拨用；拨付
Yf1&"WW4 appropriation account 拨款帐目
1M@OBfB8 Appropriation Bill 拨款法案
VZveNz@]r appropriation-in-aid system 补助拨款办法
FTu6%~M/ approved assets 核准资产
G-7!|& approved basket stock 认可一篮子证券
>}~\ *Y\8@ approved budget 核准预算
!fX&i 6 approved charitable donation 认可慈善捐款
b$@vJ7V! approved charitable institution 认可慈善机构
/wAx#[c[ approved currency 核准货币；认可货币
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JOD3>U approved estimates 核准预算
o,qq*}= approved estimates of expenditure 核准开支预算
P} "=67$ approved overseas insurer 核准海外保险人
j8P qc] approved overseas trust company 核准海外信托公司
CG #lpAs approved pooled investment fund 核准汇集投资基金
sr S2v\1: approved provident fund scheme 认可公积金计划
T'i^yd }*v approved provision 核准拨款
GK6/S_l%D+ approved redeemable share 核准可赎回股份
VrQgn9L approved regional stock 认可地区性证券
6 =pE5UfT approved retirement scheme 认可退休金计划
OdKfU ^ approved subordinated loan 核准附属贷款
qStZW^lFeY arbitrage 套戥；套汇；套利
:zA/~/Wo arbitrageur 套戥者；套汇者
I1f4u6\*X arbitrary amount 临时款项
}xx " arrangement 措施；安排；协定
,5*Z<[* arrears 欠款
/$[9- G? arrears of pay 欠付薪酬
[| qV*3 |? arrears of revenue 逾期未收税款；逾期未收的帐项
s+m3&(X articles of association 组织章程；组织细则；组织章程细则
Ga<Uvr%+ Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
Ow" e3]}Mt ascertainment of profit 确定利润
}>93X0%r "Asia Clear" “亚洲结算系统”
d9=i{i3 Asia Commercial Bank Ltd. 亚洲商业银行有限公司
r~[Bzw"c Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
T 6ihEb$C Asian Development Fund [ADF] 亚洲发展基金
mV>l`&K= Asian dollar bond 亚洲美元债券
P^3`znq{ Asian dollar market 亚洲美元市场
$Wy(Wtrx| Asian dollar rate 亚洲美元利率
%3%bRP Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
o:wI{?%-3 Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
[,bra8f[C asked price 沽盘；喊价；索价；卖方报价
;OMR5KAz assessable income 应评税入息
)tvP| assessable loss 应评税亏损
:?!b\LJ2^ assessable profit 应评税利润
?d!*[Ke8 assessable value 应评税值
?2(5 2?cJ assessed profit 估定利润
!+Fr U'^ assessed value 经评估价值
@ 1w[~QlV assessment 评税；评定；估价；评税单
z@<OR$/`L assessment number 评税编号；估价编号
M&[bb $00j assessment of additional tax 补加税评税
8NZQTRdH assessment of performance 业绩评估；实绩评价
J#'8]p3E Assessor 评税主任
}AW "2<@ asset price bubbles 资产价格泡沫
K0aT(Rc
e asset-backed securities 具资产保证的证券
mAM:Q*a' assets accretion 资产增值
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N8 assets and liabilities 资产与负债
5FJ(x:k?z assets betterment statement 资产递增表；资产改进表
WqO4_;X6/ assets lending 实物放款；有抵押贷款
jd.{J{o assets of the company passing on the death 死者去世时转移的公司资产
PQd*)6K:A assets pledged as security for liabilities 用作负债抵押的资产
wPE\?en assets portfolio 资产投资组合
88 &M8T'AP assets price 资产价格
]qd$rX assets quality 资产质素
T? g%I assets realization 资产变现
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8t assets refinancing arrangement 资产再集资安排
Y&u wi :_g assets securitization 资产证券化
h}y] Pt? assets situated outside Hong Kong 在香港以外地方的资产
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cqN assets stripping 削减资产；拆卖资产
@=ro/. assets value 资产值
eF"k" Ckt' assignee 承让人
Yi?v |H<a assignment 转让；转让书；转让契
5i@WBa assignment of interest 权益转让
41v#|%\w assignment of letters patent and trade mark 专利证书及商标转让
1j*E/L assignment of property 物业转让；物业转让书
y3 "+4e assignment right 转让权
5La' I7q assignor 转让人
^qY?x7mx1 associate 有联系的人；有关连人士；相联者；合伙人；联系人
eH_< <Xh!v Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
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kol associate member 附属会员
>Jk]=_% associated body corporate 相联法人团体
^ O3i)GO associated company 相联公司；联属公司
p:NIRs associated corporation 相联法团
3iIU RSG@ Association of Chartered Certified Accountants [ACCA] [United Kingdom]
,<(0T$o E[ 公认会计师公会〔英国〕
],~H3u=s3 Association of Futures Exchange Brokers 香港期货经纪协会
h'nXV{N0 Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
cC*H.N association of underwriters 承保人组织
)Drif\FF) assumption of control 接管
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+ assurance 担保；保险；转易；转易书
hHk9O? assurance of interest 权益的转易
$KVCEe!X at 19XX price 按一九ＸＸ年价格计算
`%/w0,0 at a discount 按赔价计算；按贴水价格计算；打折扣
G,}"}v: at a premium 按溢价计算；按升水价格计算
Y 8n*o3jM at call 通知付款；按通知
9i46u 20 at constant market price 按固定市价计算
5S*aZ1t18 at constant price 按固定价格计算
5m
yQBKE at cost 按成本计算
MW2{w<-]7 at current market price 按当时市价计算；按现时市价计算
`F$lO2 #k at current price 按当时价格计算；按现时价格计算
=[:pm) at factor cost 按要素成本计算；按生产要素成本计算
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~<me0 F at money-of-the-day price 按付款当日价格计算
7O-fc1OTv at or better 按指定或较佳价位〔买卖指令〕
P~*'/!@ at par 按面值计算；平价
a$5P\_ at sight 见票即付
.(7m[-iF! at the close 按收市盘
I}+9@d at the opening 按开市盘
Jr=XVQ(F attestation 见证；见证条款
JR R,ooN*i at-the-money option 平价期权
0!b9%I=j attorney 受权人；受托代表人
(h|E@gRa attornment 新拥有人承认书
^GS\(eg t attributable profit 可归属利润
\<HY'[gr attributable share value 可归属股份价值
q#O 8Fv Auckland Stock Exchange 奥克兰证券交易所
9$L2 a auction 拍卖
aH dQi,=z auctioneer 拍卖商
h0?w V5H audit 审计；核数
j }O7fLRu Audit Commission 审计署
\30rF]F`l Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
N /zP!%L 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〕
d"tR ?j audit review 帐目审查
s6QD^[ Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
Pj1 k?7 audited account 审计帐目；经审计的帐目
A">R-1R audited annual account 经审计的周年帐目
P ]O= K audited balance sheet 经审计的资产负债表
&I:ZJuQ4 auditor 核数师；核数主任；审计师
OtbPr F5 auditor's certificate 核数师证明书；审计师证明书
^fQa whub auditor's report 核数师报告；审计师报告
uD?Rs` Aussie bond 澳元债券
NX5 $x/uz austerity budget 紧缩预算
.^6yCs5~` Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
:'FC eS9 Australia All Ordinaries Index 澳洲所有普通股票指数
DP-0,Gt&Xj Australian Dollar [AUD] 澳元
)b1X6w[ Australian Options Market 澳大利亚期权市场
V KxuK0{ Australian Securities Commission 澳洲证券事务监察委员会
)nGH$Mu Australian Society of Certified Practising Accountants 澳洲执业会计师公会
KE6 XNG3 Australian Stock Exchange 澳大利亚证券交易所
} ,@ex Austrian Schilling [ATS] 奥地利先令
*L~ ?.9R authentication 认证；鉴证
nkzH}F=< authority to purchase 委托购买证；委购书
Qff.QI, authorization 认可；核准；授权；授权书
Yd(<;JKF[ authorization by direction 指示授权
CQPq5/@Y4 authorization by instruction 指令授权
X}wo$t authorization by warrant 令状授权
4y.qtiIP>$ authorization of unit trust 单位信托的认可
&smZ;yb|'h authorized agent 指定代理人
8F&Y; authorized capital 法定资本
m8V}E& 6 authorized clerk 出市员
z+{xW7 authorized dealer 认可交易商
g;Zy 3
authorized financial institution 认可财务机构
kA> e*6 authorized fund 认可基金
lD{*Z spz authorized fund house 获授权的基金公司；认可基金公司
f40OVT@g authorized institution 认可机构
9o4h~Imu authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
"}Ikx tee authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
(I#mo2 authorized insurer 获授权保险人；获认可承保人
BT`g'# O authorized investment 特准投资项目
os7xwI;T authorized person 获授权人
cT q;<9Iew authorized representative 获授权代表
3~{0X - authorized share capital 法定股本
DJ9x?SL@KD automated quotation system 自动报价系统
A+j!VM Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
B>4/[
YHr; 自动交易系统〔香港期货交易所有限公司〕
o7 0] F automatic adjustment mechanism 自动调整机制
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F_KOf9p automatic adjustment system 自动调整系统
gWL`J=DiU Automatic Clearing House 自动票据交换所
:G#+ 5 } automatic exchange rates accumulation system 自动化汇率累集系统
cvQAo| Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
i{16&4 ' automatic teller machine [ATM] 自动柜员机
UmArl)R/ autopay 自动转帐
=\ k:] available assets 可用资产
[$F*R@,& available fiscal reserve 现存财政储备
w IP4 Z^ available profit 可用利润
"%b Gw v Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
2m"c K^ average 平均；平均数；海损
pSI8"GwQ average basic salary 平均基本薪金
D &@Iuo average consumer expenditure 平均消费开支；一般消费开支
?bpV dm! average cost 平均成本
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average cost of land production 增辟土地平均成本
J"Fp), average daily turnover 平均每日成交额
7<Qmpcp = average daily wage rate 平均每日工资率
wFMw&=j average expenditure pattern 平均开支模式
jSSEfy>^ average growth rate 平均增长率
'F#dv[N average net fixed assets 固定资产平均净值
V/: 2x T average of relatives 相对价格平均数
9 r&JsCc average price 平均价格
];jp)P2o average propensity to consume 平均消费倾向；一般消费倾向
O"/Sv'|H# average propensity to save 平均储蓄倾向；一般储蓄倾向
IT)3Et@Y average rate 平均率
C#4_`4{ average revenue 平均收入；平均收益
o@7U4#E average stock 平均库存；平均存货
c%bzrYQvA; average yearly rent 平均年租
!{ {gL=_@ avoidance of double taxation 避免双重课税
r6R@"1/ avoidance of tax 避税
