A:
z ISy\uka A share Ａ股；甲类股份
-mZ{ .\9 abatement of tax 减税；减扣免税额
or` "{wop ABN AMRO Bank N.V. 荷兰银行
HV3D$~g F above-the-line expenditure 线上项目支出；经常预算支出
t5p#g < $ above-the-line receipt 线上项目收入；经常预算收入
@XF/hhGE_y ABSA Asia Limited 南非联合亚洲有限公司
Yh % absolute change 绝对数值变更
`O=LQ m` absolute expenditure 实际开支
Zfr?(y+3 absolute guideline figure 绝对准则数字
3~0X e absolute interest 绝对权益
1 pzd absolute order of discharge 绝对破产解除令
3TD!3p8 absolute profit margin 绝对利润幅度
,wra f#UdP absolute value 实值；绝对值
; UjP0z absolutely vested interest 绝对既得权益
)ULxB'Dm absorbed cost 已吸收成本；已分摊成本
gt P;Qw' absorption 吸收；分摊；合并
T|nN. absorption rate 吸收率；摊配率；分摊率
"_&HM4%! ACB Finance Limited 亚洲商业财务有限公司
M7lMOG (\ acceptable form of reciprocity 合理的互惠条件
]| =#FFz acceptable rate 适当利率；适当汇率
W/R-~C e acceptance agreement 承兑协议
+%RXV ~ acceptance for honour 参加承兑
mCpoaGV_ acceptor 承兑人；接受人；受票人
}%-`CJ, acceptor for honour 参加承兑人
yYTiAvN accident insurance 意外保险
(3G] - Accident Insurance Association of Hong Kong 香港意外保险公会
Ie;}k;?- accident insurance scheme 意外保险计划
0r\hX6 k accident year basis 意外年度基准
cE= v566 accommodation 通融；贷款
sXSZ#@u,WN accommodation bill 通融票据；空头票据
!*xQPanL accommodation party 汇票代发人
hMx/}Tw wt account balance 帐户余额；帐户结余
xH8nn3U account book 帐簿
.es= w= account collected in advance 预收款项
J_mpI.^Bsf account current book 往来帐簿
G#0 4h{ account of after-acquired property 事后取得的财产报告
STB=# z account of defaulter 拖欠帐目
',*
6vbII account payable 应付帐款
" mE<r2=@ account payee only [A/C payee only] 只可转帐；存入收款人帐户
qx/GioPU account receivable 应收帐款
N1!|nS3w account receivable report 应收帐款报表
^Q _ 0Zq^H account statement 结单；帐单；会计财务报表
[Os W account title 帐户名称；会计科目
[XQoag;! accountant's report 会计师报告
1 8!0H l> Accountant's Report Rules 会计师报告规则
}g _#.>D+ accounting and auditing procedure 会计与审计程序；会计与核数程序
.Isg1qrC Accounting Arrangements 《会计安排》
ZD0 Q<8% accounting basis 会计基础
^f1}:g accounting by Official Receiver 破产管理署署长呈交的帐目
TO)wjF_ Accounting Circular 《会计通告》
d=wzN3 ;- accounting class 会计类别
,[^P accounting date 记帐日期；会计结算日期
* -Y|qS% accounting for money 款项核算
0:nQGX!N Accounting Officer 会计主任
YKU s>tQ! accounting period 会计报告期；会计期
J74 nAC%J^ accounting policy 会计政策；会计方针
te'<xfG accounting practice 会计惯例
+Mv0X% (N accounting principle 会计准则
eGLLh_V" accounting record 会计记录
_&JlE$u a7 accounting report 会计报告
Fu m 1w Accounting Services Branch [Treasury] 会计事务部〔库务署〕
W~Mj6c~S" Accounting Society of China 中国会计学会
q^dI!93n| accounting statement 会计报表
/ )y~%0 accounting system 会计制度；会计系统
W?R$+~G accounting transaction 会计事项；帐务交易
R{6.O+j` accounting treatment 会计处理
Mp$ uEi accounting year 会计年度
r0j:ll d accretion 增值；添加
TiF$',WMv accrual 应计项目；应累算数目
+V7*vlx- accrual basis 应计制；权责发生制
ZT_ EpT=1 accrual basis accounting 应计制会计；权责发生制会计
oChcEx% accrue 应累算；应计
/tP"r}l accrued benefit 应累算利益
.Fh5:W N accrued charges 应计费用
kG,6;aVZ8 accrued cumulative preference share dividend 应累算的累积优先股股息
?~S\^4] accrued expenses 应累算费用
o &LNtl; accrued interest payable 应付利息；应计未付利息
UmQ 9_H 7 accrued interest receivable 应收利息；应计未收利息
m=NX;t accrued right 累算权益
;Cyt2]F accruing profit 应累算的利润
0V srAV0 accumulated fiscal reserve 累积财政储备
ybf`7KEP2A accumulated profit 累积利润；滚存溢利
WZ ~rsSZSV accumulated reserve 累积储备
b9w9M&?fT accumulation of surplus income 累积收益盈余
0 -4WLMx acquired assets 既得资产
"vjz $. acquisition 收购；购置；取得
O&\;BF5:R acquisition cost 购置成本
m[ txKj.=_ acquisition expenses 购置费用
`<Zp!Hl(j acquisition of 100% interest 收购全部股权
@ou g^]a acquisition of control 取得控制权
,n ~H]66 n acquisition of fixed assets 购置固定资产
=}U`q3k acquisition of shell “买壳”
/o![%&-l acquisition price 收购价
oe4Fy}Y_; act of God 天灾
ae E9dV~ acting partner 执事合伙人
=1 yU&
PJ active market 买卖活跃的市场；交投畅旺的市场；旺市
+&-/$\" active partner 积极参与的合伙人
nvsuF)%9hZ active trading 交投活跃
Kv!CL9^LX7 actual circulation 实际流通
)MW.Y actual cost 实际成本
:)?w 2'O actual expenditure 实际开支；实际支出
SH5GW3\h actual income 实际入息；实际收入；实际收益
vQ26U(7\> actual market 现货市场
e [3sWv actual price 现货价；实际价格
pz@_%IUS actual profit 实际利润
!}Cd_tj6 actual quotation 实盘；实际价位；实际报价
I6'U[)% actual year basis 按实际年度计算
% nP 13V] actuals 实货
-&D~TL# actuarial investigation 精算调查
(?I8/KYR actuarial principle 精算原则
)1Os +0az actuarial report 精算师报告
E,u@,= j Actuarial Society of Hong Kong 香港精算学会
R.*K aCA actuarial valuation 精算师估值
2\lUaC#E actuary 精算师
q A#!3< ad referendum agreement 暂定协议；有待覆核的协定
*ukugg. ad valorem duty 从价税；按值征税
j!qO[CJJ ad valorem duty system 从价税制
a@lvn/b2 ad valorem fee 从价费
RAR"9 N
. ad valorem tariff 从价关税
D%Hz'G0| additional allowance 额外免税额
[9~Bau additional amount for unexpired risk 未过期风险的额外款额
Elh: %dr Q additional assessable profit 补加应评税利润
<IGnWAWn additional assessment 补加评税
h$G&4_O additional commitment 额外承担
|u<qbl additional commitment vote 额外承担拨款
|Ah26<& additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
Wb68" )$ additional dependent parent allowance 供养父母额外免税额
$j)Er.!9|R additional provision 额外拨款
/4<eI 3Z additional stamp duty 附加印花税
M a: xxsH. additional tax 补加税罚款；补加税款
j^"Z^TEBT Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
~}i &gd|( adjudged bankrupt 被裁定破产
88$G14aXEk adjudicated bankrupt 裁定破产人
Gyw@+(l adjudication fee 裁定费；评定印花税额手续费；评估契据费
5<<e_n.2q adjudication of bankruptcy 裁定破产；宣告破产
2d >kc2=* adjudication of insolvency 裁定无力偿还债务
$oHlfV/! adjusted actual 经调整的实数；调整后的实数
-z-58FLlO adjusted current assets 经调整的流动资产；调整后的流动资产
j,8* Z~\5 adjusted figure 经调整的数字；调整后的数额
Bi ]`e_(} adjusted liabilities 经调整的负债；调整后的负债
XD<7d")I adjusted loss 经调整的亏损；调整后的亏损
cH.T6u_% adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
tMad
2,: adjusted profit 经调整的利润；调整后的利润
#U{^L{1Gx adjusted surplus 经调整的盈余额；调整后的盈余额
B)Hs>Mh|W adjusted value 经调整的价值；调整后的价值
4^1{UlCop adjustment 调整；修订；理算〔保险〕
vHcB ^Z adjustment centre 调剂中心
eO t T* adjustment lag 调整过程的时间差距；调整时差
:(c2YZ
adjustment mechanism 调整机制
l[.*X adjustment of loss 亏损调整
&kB[jz_[A adjustment process 调整过程；调整程序
E<1^i;F adjustment range 调整幅度
pv~XZ(J.1 administered exchange rate 受管制汇率
&,4^LFZ W Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
IpXg2QbN administration expenses 行政费用
v(3nBZHv_! administration fee 手续费；行政费
dJ"3F(X administration in bankruptcy 破产管理
+ [V[{n administration order 遗产管理令
rteViq+|. administrator 管理人；遗产管理人
f#pT6 administrator of the estate 遗产管理人
UR ck#5 admission of debt 债项承认书
g+hz>^Wg admission of proof 接纳债权证明
c=<d99Cu! advance 放贷款项；垫付款项；预支款项；预付款项
<T[%03 advance account 暂支帐目；预付款帐户
a5{CkM&,( advance compensation 预付补偿金
4f ~ CG
r advance from shareholder 股东垫款
KW+ps16~ advance pending reimbursement 预支以待日后付还
S3PW [R@= advanced economy 先进经济体系
Sdz!J 1 advancement 预付；预付财产
+ V4BJ/H advances warrant 垫款令
7=N=J<]pl advancing 贷出
NDglse adverse balance 逆差
`9B xDp]I adverse exchange 逆汇
_ |D8~\y advertisement addressed to shareholders 在报章刊登的致股东通告
)zlksF advice for collection 托收通知书
@Ytsb!! advice of drawing 提款通知书；汇票通知书
z kYl IUD advice of payment 付款通知
?d%+ 85 Advisory Committee [Securities and Futures Commission]
W%hdS<b 谘询委员会〔证券及期货事务监察委员会〕
)p4o4 aM Advisory Committee on Diversification 经济多元化谘询委员会
8X][TJG$ affidavit 誓章；遗产申报誓章
\/$T 3f`x affidavit of no receipt 述明无收款的誓章
%1 <No/ affiliate 联号；联营公司；附属公司
E)o/C(g affiliated company 附属公司；联号；联营公司
ca*USM affirmation [estate duty] 非宗教式宣誓〔遗产税〕
I! {AWfp0 affordability 负担能力
B 3@ African Development Bank [AfDB] 非洲开发银行
Gy.<gyK9 after-acquired property 事后取得的财产
B++.tQ=X. after-hours dealing 市后交易
S,fMGKcq after-tax profit 税后盈利；税后利润；税后溢利
Qzw ~\KY: agency agreement 代理协议
s@OCj0'l agency expenses 代理机构的开支
h`Vb#5 ik agency fee 代理费
l %=yT6 Agency Law 《代理法》
E D*=8 s2 agent 代理人；承销人
d?Gf T$1 agent of company 公司代理人
QbP
W_)N agent's fee 代理人费；经纪费
n9 ]^v-]K aggregate 总计；总数；总体数字
K20n355uE aggregate amount 总款额；总额
M(HU^?B{' aggregate assets and liabilities 总体资产与负债
54WM*FZ aggregate at constant price 按固定价格计算的总体数字
fs&J%ku\ aggregate demand 总需求
y GT"k,a aggregate gross position 总持仓量
VQU [5C aggregate limit 总限额
+"Ih'bb`j aggregate of salaries tax 合计薪俸税
yc|C}oQF aggregate performance 总体表现；总体业绩
^W9[PE#F aggregate supply 总体供应
T#6'] D aggregate surplus 总盈余
2!\y0*}K aggregate total 整体总额
xr&wV0O '
aggregate value 总值；合计价值
\NhCu $' aggregated basis 合计基准
/|t
vGC.# aggregated net chargeable income 合计应课税入息实额
Y'i0=w6G aggregation 合并计算；合计；总和
! CtY.Lp aggregation of incomes of husband and wife 夫妇入息合并计算
/%po@Pm#I aggregation of property 财产的总和
4A^hP![c#] agio 差价；贴水
`Gx"3ZUn 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》
@g9j+D cU Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
X_C9Z 《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》
oo) P(_"u Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
MG>g?s'! 《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》
nT` NfN Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
d8<Lk9H9R 《香港政府和大韩民国政府关于相互促进和保护投资协定》
fU@ } ] & agreement for a settlement 授产协议
kuu9'Sqc'b agreement for assignment 转让协议
1)/B V{n agreement for sale 售卖协议；买卖协议
pu=T
pSZ agreement for sale and purchase 买卖协议
1)? ^N`xF agreement for the payment of interest 支付利息协议
c=I!?a" agreement for the repayment of money 还款协议
- >n<9 agreement of reinsurance 再保险协议
jec03wH_0 Agricultural Bank of China 中国农业银行
]w]Swt2n air passenger departure tax 飞机乘客离境税
:>nk63V ( Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
K_{x
y#H airport tax 机场税
[@kzC/Jq3 alcohol duty 酒精税
g,Kb9[' alienation 让与；让渡；转让
+1Si>I alimony 生活费；赡养费
$ 1H?k All Ordinaries Index [AOI] 所有普通股指数
CEc&
G all risks 全险；综合险
#I%< 1c%XA All Sales Record for Stock Market 《股票市场成交报告》
d%1S6eYa' Allied Capital Resources Limited 新联财务有限公司
vxUJ4|Qz all-items index [Consumer Price Index] 总指数〔消费物价指数〕
[4
g5 {eX allocation letter 拨款信件
6NbIT[LvT allocation of fund 分配款项；预留款项
H`-%)c= allocation of profit 利润分配；溢利分配
eG|e1t K+ allocation warrant 拨款令
KZ ?<&x allotment 分配；配股
&|%z!x6 f allotment notice 股份配售通知；配股通知
tH 5f;mY, allotment of shares 股份分配
0vS%m/Zi- allowable 可获宽免；免税的
?@|1>epgd allowable business loss 可扣除的营业亏损
.}ohnnJB0 allowable expenses 可扣税的支出
MgHyKn'rL allowance 免税额；津贴；备抵；准备金
}n 6BI}n allowance for debts 债项的免税额
2-o,4EfHVO allowance for depreciation by wear and tear 耗损折旧免税额
dLD"Cx allowance for funeral expenses 殡殓费的免税额
Br]VCp allowance for inflation 为通货膨胀而预留的款项；通胀准备金
^>GL <1
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5Ag]1 k{ allowance to debtor 给债务人的津贴
<$UMMA alteration of capital 资本更改
(S5'iks x alternate trustee 候补受托人
uz>s2I}B amalgamation 合并
U( W#H| ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
,U>g LTS ambit of charges 征税范围；收费范围
<2A4}+p: amended valuation 经修订的估值
bT[Q:#GL American Commodities Exchange 美国商品交易所
/,Ln)? eD American Express Bank Limited 美国运通银行
?U| ~h1
American Stock Exchange 美国证券交易所
'9auQ(2 amortization 摊销
~Ufcy{x# amount due from banks 存放银行同业的款项
Q;m
.m2 amount due from banks abroad 存放海外银行同业的款项
<FS/'[P amount due from holding companies 控股公司欠款
Rr%]/% amount due from local banks 存放本港银行同业的款项
}xLwv= Ia amount due to banks 银行同业的存款
H.Jcp|k[; amount due to banks abroad 海外银行同业的存款
#A:I|Q 1$g amount due to holding companies 控股公司存款
t~5>PS amount due to local banks 本港银行同业的存款
4$IPz7 amount due to outport banks 外埠银行同业的存款
'G-VhvM v amount for note issue 发行纸币的款额
LE1&atq amount of bond 担保契据的款额
Esw&ScBOP amount of consideration 代价款额
lG\lu'<C amount of contribution 供款数额
WgE~H)_% amount of indebtedness 负债款额
S_?}H amount of principal of the loan 贷款本金额
,e.y4
vnU amount of rates chargeable 应征差饷数额
Q=e?G300#L amount of share capital 股本额
\hi{r@k>} amount of sums assured 承保款额
} {iR+M X amount of variation 变动幅度
^o,@9GT s amount of vote 拨款数额
aEZl ICpU7 amount payable 应付款额
CXUNdB amount receivable 应收款额
, wX/cUyZ
Amsterdam Stock Exchange 阿姆斯特丹证券交易所
i"JF~6c< analysis 分析
K\?vTgc( ancillary risk 附属风险
Ij=hmTl{P annual account 周年帐目；周年帐目报表；年度决算；年结
tp 5]n`3rD annual accounting date 年结日期
!29
Rl`9 annual allowance 每年免税额；年积金；年度津贴；年津
D#(A?oN annual balance 年度余额
4+v~{ annual disposable income 每年可动用收入
.YS[Md{
annual estimates 周年预算
c
(\-7*En annual fee 年费
HO' ELiZ_q annual general meeting 周年大会
.>}we ~O annual growth rate 年增率；每年增长率
0Fbq/63 annual long-term supplement 长期个案每年补助金
R?l>Vr annual pensionable emolument 可供计算退休金的年薪
bzUc;&WDz annual report 年报
E(u[? Annual Report on the Consumer Price Index 《消费物价指数年报》
@Chj0wWZ> annual return 周年报表；周年申报表；每年报税表格
|nm,5gPNC Annual Return Rules 《周年报表规则》
zao ZCyJT% annual review of consumer prices 每年消费物价回顾
1
#EmZ{* annual roll-forward basis 逐年延展方式
Ui? t@. annual salary 年薪
=faV,o&{` annual statement 年度报表；年度决算表
W:9L!+m^ 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
ENqJ 9%sk7 annuitant 年金受益人
=3 - G annuity 年金
OsC1('4@ annuity contract 年金合约
_k
~bH\ ( annuity on human life 人寿年金
4AP<mo antecedent debt 先前的债项
D} 3E1`)W ante-dated cheque 倒填日期支票
c&'T By anticipated expenditure 预期开支
J+z0,N[ anticipated net profit 预期纯利
JY>]u*= anticipated revenue 预期收入
^[qmELW#7 anti-inflation measure 反通货膨胀措施
DM>j@(uWF anti-inflationary stance 反通货膨胀立场
*7-uQKp apparent deficit 表面赤字
%PkJ7-/b|^ apparent financial solvency 表面偿债能力
"G4{;!0C apparent partner 表面合伙人
lW >bX C application for personal assessment 个人入息课税申请书
rJ<v1Yb application of fund 资金应用
CZbp}:| application to release as liquidator and to destruct the books of accounts and documents
IClnh1= 申请免除清盘人职务及毁灭帐簿与文件
kA#>Xu/ appointed actuary 委任精算师
;itz` 9T appointed auditor 委任核数师；委任审计师
d]a*)m& appointed trustee 委任的受托人
fmloh1{4 appointer 委任人
u1>| 2D apportioned pro rata 按比例分摊
8+GlM+>4 apportionment 分配；分摊
L {\B9b2 Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
81 aY*\ apportionment formula 分摊方程式
HYpB]<F apportionment of estate duty 遗产税的分摊
Ng;E]2 " appraisal 估价；评估
r[~K m5 appreciable growth 可观增长
fv`%w appreciable impact 显着影响
vH7"tz&RIp appreciable increase 可观增长
srC'!I=s>8 appreciation 增值；升值
A
u(Ng q appreciation against other currencies 相对其他货币升值
,gRs bC appreciation of the exchange value of Hong Kong dollar 港元汇值上升
w3yI ;P appreciation tax 增值税
<\yM{
V\ appropriation 拨款；拨用；拨付
<K 4zH<y appropriation account 拨款帐目
^#"!uCq]gM Appropriation Bill 拨款法案
zXMIDrq appropriation-in-aid system 补助拨款办法
tJg approved assets 核准资产
"-^TA_XfI approved basket stock 认可一篮子证券
?M\ 3n5; approved budget 核准预算
# ljfcQm approved charitable donation 认可慈善捐款
Pk*EnA) approved charitable institution 认可慈善机构
HM--`RJ approved currency 核准货币；认可货币
WvN5IHo 8i approved estimates 核准预算
tQUp1i{j\ approved estimates of expenditure 核准开支预算
)2FS9h.t approved overseas insurer 核准海外保险人
[l'~> approved overseas trust company 核准海外信托公司
\ Fc"Q@.u approved pooled investment fund 核准汇集投资基金
} 4ta#T Ea approved provident fund scheme 认可公积金计划
JNk
]$ xz approved provision 核准拨款
gxL 5%:@ approved redeemable share 核准可赎回股份
U7
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3LX<&."z approved retirement scheme 认可退休金计划
I[&z#foN=w approved subordinated loan 核准附属贷款
9j9A'Y9( arbitrage 套戥；套汇；套利
~@L$}Eu arbitrageur 套戥者；套汇者
QJ pUk%Wj arbitrary amount 临时款项
xae}8E arrangement 措施；安排；协定
o-7>^wV%BD arrears 欠款
f,PFvT$5e arrears of pay 欠付薪酬
}^P( p?~ arrears of revenue 逾期未收税款；逾期未收的帐项
UGr7,+N&w articles of association 组织章程；组织细则；组织章程细则
& 87 D.Yy^ Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
hIPDJ1 a ascertainment of profit 确定利润
q4(&.Al\@ "Asia Clear" “亚洲结算系统”
4z[Z3|_V Asia Commercial Bank Ltd. 亚洲商业银行有限公司
A- .j v Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
sDWX} NV Asian Development Fund [ADF] 亚洲发展基金
_< kE32Bb Asian dollar bond 亚洲美元债券
QT\ S>} Asian dollar market 亚洲美元市场
jlzqa7 Asian dollar rate 亚洲美元利率
bIe>j*VPh@ Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
&bnF{~<\ Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
Qn<J@% asked price 沽盘；喊价；索价；卖方报价
N$?mul a assessable income 应评税入息
In=3#u
,M assessable loss 应评税亏损
:NS;y-{^^y assessable profit 应评税利润
A^%z;( 0p assessable value 应评税值
%=\h =\wt assessed profit 估定利润
Z4bN|\I assessed value 经评估价值
]#))#-&1 assessment 评税；评定；估价；评税单
%^gT.DsX- assessment number 评税编号；估价编号
Og"50 - assessment of additional tax 补加税评税
B>#zrCD assessment of performance 业绩评估；实绩评价
pg*'2AT Assessor 评税主任
qV8;;&8r asset price bubbles 资产价格泡沫
JL2IVENWc asset-backed securities 具资产保证的证券
LQN u]2 assets accretion 资产增值
+z;xl-*[ assets and liabilities 资产与负债
DQH _@-q assets betterment statement 资产递增表；资产改进表
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z{x assets lending 实物放款；有抵押贷款
ANp4yy+ assets of the company passing on the death 死者去世时转移的公司资产
bo\|mvB~ assets pledged as security for liabilities 用作负债抵押的资产
JB''Ujyi assets portfolio 资产投资组合
!bT0kP$3} assets price 资产价格
RE!MX>sOEq assets quality 资产质素
E)H8jBm6w assets realization 资产变现
^=E4~22q assets refinancing arrangement 资产再集资安排
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: a assets securitization 资产证券化
B;hc|v{( assets situated outside Hong Kong 在香港以外地方的资产
#B)/d?aa' assets stripping 削减资产；拆卖资产
./J.OU1 assets value 资产值
bq<QUw=]q& assignee 承让人
fcD$km assignment 转让；转让书；转让契
Qf7]t-Kp assignment of interest 权益转让
_Vj O
[hx assignment of letters patent and trade mark 专利证书及商标转让
1Qhx$If~ assignment of property 物业转让；物业转让书
7 fqK{^ L assignment right 转让权
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cW|.a assignor 转让人
L.l%EcW=, associate 有联系的人；有关连人士；相联者；合伙人；联系人
QVn!60[lj Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
ZCbxL.fFz associate member 附属会员
cJj0`@0f associated body corporate 相联法人团体
I)_072^O associated company 相联公司；联属公司
>OZ+k(saL associated corporation 相联法团
A$Es(<'9g Association of Chartered Certified Accountants [ACCA] [United Kingdom]
(RWZ [-;) 公认会计师公会〔英国〕
) 8st Association of Futures Exchange Brokers 香港期货经纪协会
#}:VZ2Z Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
~ ;wSe[ association of underwriters 承保人组织
Q:>;d-D|1 assumption of control 接管
W4|1wd}.t assurance 担保；保险；转易；转易书
>`'#4!}G5j assurance of interest 权益的转易
UFouIS #L at 19XX price 按一九ＸＸ年价格计算
eem.lVVD at a discount 按赔价计算；按贴水价格计算；打折扣
dH#S69> at a premium 按溢价计算；按升水价格计算
Qb xjfW"/+ at call 通知付款；按通知
v-42_} at constant market price 按固定市价计算
UyD=x(li at constant price 按固定价格计算
<4C`^p at cost 按成本计算
+g7Iu! cA at current market price 按当时市价计算；按现时市价计算
@hQ+pG@s at current price 按当时价格计算；按现时价格计算
q qS-0U2 at factor cost 按要素成本计算；按生产要素成本计算
PPPRO.y at money-of-the-day price 按付款当日价格计算
HR.S.(t[_ at or better 按指定或较佳价位〔买卖指令〕
q,QMvUK: at par 按面值计算；平价
< LzN/I aJ at sight 见票即付
Fl(+c0|kT at the close 按收市盘
E)#3*Wlu$ at the opening 按开市盘
[^1;8Tbk attestation 见证；见证条款
fnL!@W F at-the-money option 平价期权
:*1|ERGoay attorney 受权人；受托代表人
#++MoW}'g attornment 新拥有人承认书
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<Tbo| attributable profit 可归属利润
xO"5bj attributable share value 可归属股份价值
HPVT$EJ Auckland Stock Exchange 奥克兰证券交易所
. 6(Bf$E auction 拍卖
(ai E!c auctioneer 拍卖商
B%^B_s audit 审计；核数
d3 fE[/oU Audit Commission 审计署
e9k}n\t3 Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
{LR?#. 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〕
Mf Cu\[qOz audit review 帐目审查
vRn^ n Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
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}t8`vP1 audited account 审计帐目；经审计的帐目
-t :y y:4 audited annual account 经审计的周年帐目
_S2QY7/ audited balance sheet 经审计的资产负债表
; =F^G?p^ auditor 核数师；核数主任；审计师
8l+\Qyj auditor's certificate 核数师证明书；审计师证明书
Zhz.8W auditor's report 核数师报告；审计师报告
nDui9C Aussie bond 澳元债券
[AE]0cO@ austerity budget 紧缩预算
)-2Or aUm< Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
O'$0K0k3 Australia All Ordinaries Index 澳洲所有普通股票指数
VSms hld Australian Dollar [AUD] 澳元
Kdik7jL/J Australian Options Market 澳大利亚期权市场
G?'L 1g[lc Australian Securities Commission 澳洲证券事务监察委员会
Ct$e`H!; Australian Society of Certified Practising Accountants 澳洲执业会计师公会
M6pG f_qt Australian Stock Exchange 澳大利亚证券交易所
Q 4CxtY Austrian Schilling [ATS] 奥地利先令
NrNbNFfo authentication 认证；鉴证
.OXvv _?< authority to purchase 委托购买证；委购书
c< pr1g authorization 认可；核准；授权；授权书
i,<TaW*I authorization by direction 指示授权
J --9VlC' authorization by instruction 指令授权
$N+a 4 authorization by warrant 令状授权
#RlI([f|& authorization of unit trust 单位信托的认可
Mm ^o3vl authorized agent 指定代理人
-'5:Cq authorized capital 法定资本
gqyQ Zew authorized clerk 出市员
0&2TeqsLh) authorized dealer 认可交易商
S=eY`,'#R authorized financial institution 认可财务机构
JV(|7Sk authorized fund 认可基金
Ol{)U;, ` authorized fund house 获授权的基金公司；认可基金公司
+ [|2k(U authorized institution 认可机构
pWw aN4 authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
1ncY"S/V O authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
% ]r@vjeyd authorized insurer 获授权保险人；获认可承保人
xo7H^!_ authorized investment 特准投资项目
P `T&z K authorized person 获授权人
GT|=Apnwr% authorized representative 获授权代表
b kLm]n3 authorized share capital 法定股本
[fxAj] automated quotation system 自动报价系统
T AwA)Zg Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
"9 & 6bBa 自动交易系统〔香港期货交易所有限公司〕
zRL[.O9 automatic adjustment mechanism 自动调整机制
! Hdg
$, automatic adjustment system 自动调整系统
H2E!A2\m Automatic Clearing House 自动票据交换所
K$R1x1 lc2 automatic exchange rates accumulation system 自动化汇率累集系统
Y>R|Uf.o z Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
"'^#I_*Mf automatic teller machine [ATM] 自动柜员机
W*}q;ub; autopay 自动转帐
;]KGRT available assets 可用资产
b H?dyS6Bx available fiscal reserve 现存财政储备
TL1 pv l available profit 可用利润
lRZt)) 3 Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
u"?cmg<.1 average 平均；平均数；海损
$X
WJxQRUv average basic salary 平均基本薪金
{S'xZ._= average consumer expenditure 平均消费开支；一般消费开支
0p*(<8D} average cost 平均成本
dfO@Yo-?*' average cost of land production 增辟土地平均成本
A_CEpG] average daily turnover 平均每日成交额
2oGl"3/p average daily wage rate 平均每日工资率
4F??9o8 } average expenditure pattern 平均开支模式
)l\BZndf average growth rate 平均增长率
H}dsd=yO average net fixed assets 固定资产平均净值
do+HPnfDzU average of relatives 相对价格平均数
tceQn
^| < average price 平均价格
6^if%62l& average propensity to consume 平均消费倾向；一般消费倾向
V[HH P_ average propensity to save 平均储蓄倾向；一般储蓄倾向
{y`afu iB average rate 平均率
a 4 O average revenue 平均收入；平均收益
b_W0tiyv% average stock 平均库存；平均存货
}f; Zx)! average yearly rent 平均年租
esLPJx avoidance of double taxation 避免双重课税
k zbgy)PK3 avoidance of tax 避税
