A:
yC
!/PQ" A share Ａ股；甲类股份
0 @pu@ DP~ abatement of tax 减税；减扣免税额
kdcQw7G ABN AMRO Bank N.V. 荷兰银行
zOGR+Gq_Z above-the-line expenditure 线上项目支出；经常预算支出
m^I,}1H4 above-the-line receipt 线上项目收入；经常预算收入
\c7>:DH ABSA Asia Limited 南非联合亚洲有限公司
tln1eN((q absolute change 绝对数值变更
6OB" , absolute expenditure 实际开支
M"U OgS absolute guideline figure 绝对准则数字
vM4<d> absolute interest 绝对权益
64U6C *w+ absolute order of discharge 绝对破产解除令
rLF*DB3l absolute profit margin 绝对利润幅度
#?&0D>E ?k absolute value 实值；绝对值
HY)ESU
! absolutely vested interest 绝对既得权益
mqFq_UX/ T absorbed cost 已吸收成本；已分摊成本
'Kz9ygZy absorption 吸收；分摊；合并
{' R)4hL absorption rate 吸收率；摊配率；分摊率
'jvp Nn ACB Finance Limited 亚洲商业财务有限公司
rWQY?K@ acceptable form of reciprocity 合理的互惠条件
8Xn!Kpa acceptable rate 适当利率；适当汇率
9.&m z}q acceptance agreement 承兑协议
f z}?*vPW acceptance for honour 参加承兑
"!L kp2\ acceptor 承兑人；接受人；受票人
:a3 xvN-l acceptor for honour 参加承兑人
SW9fE :v accident insurance 意外保险
?)i1b\4Go Accident Insurance Association of Hong Kong 香港意外保险公会
it1 /3y
=] accident insurance scheme 意外保险计划
{1~T]5 accident year basis 意外年度基准
s-?fUqA accommodation 通融；贷款
uLV BM]Qj accommodation bill 通融票据；空头票据
4tJ a-7 accommodation party 汇票代发人
JNo8>aFOb account balance 帐户余额；帐户结余
9B/ 1*+ M account book 帐簿
Gv~p account collected in advance 预收款项
T PYDs+U account current book 往来帐簿
<DZcra account of after-acquired property 事后取得的财产报告
yA;W/I4 account of defaulter 拖欠帐目
nvyB/ account payable 应付帐款
8;n_TMb account payee only [A/C payee only] 只可转帐；存入收款人帐户
6E^~n account receivable 应收帐款
&88oB6$D^q account receivable report 应收帐款报表
? +`x e{k account statement 结单；帐单；会计财务报表
\dkOK`)b account title 帐户名称；会计科目
D7 Zm2Kj accountant's report 会计师报告
Z8&' f, Accountant's Report Rules 会计师报告规则
DWf$X1M accounting and auditing procedure 会计与审计程序；会计与核数程序
0=![fjm
Accounting Arrangements 《会计安排》
8MZ$T3IM accounting basis 会计基础
213\ehhG< accounting by Official Receiver 破产管理署署长呈交的帐目
>Ko[Xb-8^_ Accounting Circular 《会计通告》
\ =nrt? accounting class 会计类别
*jCW.ZLY accounting date 记帐日期；会计结算日期
J (iV0LAZb accounting for money 款项核算
"2hh-L7ql Accounting Officer 会计主任
|4C^$ accounting period 会计报告期；会计期
LE;g
0s accounting policy 会计政策；会计方针
'6S %9ahE accounting practice 会计惯例
+>YfRqz:KB accounting principle 会计准则
vVVPw?Ww- accounting record 会计记录
urZ8j?}c accounting report 会计报告
)2.)3w1_4 Accounting Services Branch [Treasury] 会计事务部〔库务署〕
'^}+Fv<O Accounting Society of China 中国会计学会
yV]xRaRr2 accounting statement 会计报表
g.C5r]=+& accounting system 会计制度；会计系统
}5b M1h#z accounting transaction 会计事项；帐务交易
+nU.p/cK+\ accounting treatment 会计处理
u#j C#u^M accounting year 会计年度
&u8z5pls8 accretion 增值；添加
OJ,m1{9$} accrual 应计项目；应累算数目
E%3 TP_B3 accrual basis 应计制；权责发生制
7z'h a? accrual basis accounting 应计制会计；权责发生制会计
Ade }g' accrue 应累算；应计
-s"0/)HD accrued benefit 应累算利益
!7 _\P7M accrued charges 应计费用
}[n5n accrued cumulative preference share dividend 应累算的累积优先股股息
/[pqI0sf<A accrued expenses 应累算费用
x$B&L`QV accrued interest payable 应付利息；应计未付利息
AH d- accrued interest receivable 应收利息；应计未收利息
_gV8aH ZyM accrued right 累算权益
G[z
.&l accruing profit 应累算的利润
q rBZvJU accumulated fiscal reserve 累积财政储备
D}{b;Un accumulated profit 累积利润；滚存溢利
xsP4\C> accumulated reserve 累积储备
G{lcYP O accumulation of surplus income 累积收益盈余
N|dD ! acquired assets 既得资产
_>_j\b acquisition 收购；购置；取得
@ 4UxRp6+ acquisition cost 购置成本
QLr9dnA acquisition expenses 购置费用
[Z<Z;=t acquisition of 100% interest 收购全部股权
|NMO__l@ acquisition of control 取得控制权
[1( FgyE acquisition of fixed assets 购置固定资产
w^;DG acquisition of shell “买壳”
o`? zF+M0 acquisition price 收购价
Y(VO.fVJK act of God 天灾
.eF_cD7v acting partner 执事合伙人
EHI 'xt active market 买卖活跃的市场；交投畅旺的市场；旺市
GozPvR^/ active partner 积极参与的合伙人
g22gIj] active trading 交投活跃
=m tY actual circulation 实际流通
' [p)N, actual cost 实际成本
2wlKBSON actual expenditure 实际开支；实际支出
ZYMw}]#((E actual income 实际入息；实际收入；实际收益
s3
B'>RG} actual market 现货市场
Ge \["`;i actual price 现货价；实际价格
6 /Y1 wu actual profit 实际利润
/ q1s;I actual quotation 实盘；实际价位；实际报价
.-]R9KjR1J actual year basis 按实际年度计算
!I8f#'p actuals 实货
};katqzEg actuarial investigation 精算调查
x;#zs64f actuarial principle 精算原则
;y1Q6eN actuarial report 精算师报告
=8 JB8ZFP Actuarial Society of Hong Kong 香港精算学会
p 2 ! FcFi actuarial valuation 精算师估值
wAF,H8 -DK actuary 精算师
jRQ+2@n{E ad referendum agreement 暂定协议；有待覆核的协定
pn %#w*' ad valorem duty 从价税；按值征税
aV|9H ad valorem duty system 从价税制
1>pe&n/ ad valorem fee 从价费
!Q %P%P<$ ad valorem tariff 从价关税
I:= dG[\h2 additional allowance 额外免税额
5<R%H{3j additional amount for unexpired risk 未过期风险的额外款额
1W,(\'^R additional assessable profit 补加应评税利润
%1}6q`:w additional assessment 补加评税
"(TkJ bwC[ additional commitment 额外承担
aMwB>bt additional commitment vote 额外承担拨款
i[nF .I5*f additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
X 0$@Ik
additional dependent parent allowance 供养父母额外免税额
MXZ>"G additional provision 额外拨款
uA~slS
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B3
zk(RNZ additional tax 补加税罚款；补加税款
RFfIF]~3 Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
bS^WhZy'( adjudged bankrupt 被裁定破产
@WOM#Kc adjudicated bankrupt 裁定破产人
vq'k|_Qi= adjudication fee 裁定费；评定印花税额手续费；评估契据费
? Rr2/W#F adjudication of bankruptcy 裁定破产；宣告破产
F x#jV\''s adjudication of insolvency 裁定无力偿还债务
p*qPcuAA adjusted actual 经调整的实数；调整后的实数
HuI`#.MpWE adjusted current assets 经调整的流动资产；调整后的流动资产
\8v91g91f adjusted figure 经调整的数字；调整后的数额
*l+Cl%e adjusted liabilities 经调整的负债；调整后的负债
wpo1
adjusted loss 经调整的亏损；调整后的亏损
jna;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
07_oP(;jT adjusted profit 经调整的利润；调整后的利润
^DAu5 |--R adjusted surplus 经调整的盈余额；调整后的盈余额
mG2'Y) S z adjusted value 经调整的价值；调整后的价值
E4oz| 2!m adjustment 调整；修订；理算〔保险〕
Z" v<0]rN adjustment centre 调剂中心
C/@LZ O EL adjustment lag 调整过程的时间差距；调整时差
I.jZ
wW!r adjustment mechanism 调整机制
p{tK_ZBy]c adjustment of loss 亏损调整
%s=Dj2+ adjustment process 调整过程；调整程序
%J7UP4 adjustment range 调整幅度
.#w6%c@ administered exchange rate 受管制汇率
w# y2_ Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
(Tvcq administration expenses 行政费用
SN Y (* administration fee 手续费；行政费
$dg9z}D administration in bankruptcy 破产管理
D$r
Uid administration order 遗产管理令
l54
m22pfv administrator 管理人；遗产管理人
vNDu9ovs- administrator of the estate 遗产管理人
6NLW(?]
admission of debt 债项承认书
M {a
# admission of proof 接纳债权证明
\
v2H^j/ advance 放贷款项；垫付款项；预支款项；预付款项
{6,|IGAq
V advance account 暂支帐目；预付款帐户
+RDJY(Y$ advance compensation 预付补偿金
tw K^I6@ advance from shareholder 股东垫款
^twivNB advance pending reimbursement 预支以待日后付还
u=NG6 G advanced economy 先进经济体系
-,# +`>w advancement 预付；预付财产
-4 Ux,9& advances warrant 垫款令
"Ij I'c advancing 贷出
`=)2<Ca;~@ adverse balance 逆差
r@} bD kx adverse exchange 逆汇
9Sg<K)Mc advertisement addressed to shareholders 在报章刊登的致股东通告
>hsuAU.UOR advice for collection 托收通知书
[~mGsXV advice of drawing 提款通知书；汇票通知书
F jrINxL7^ advice of payment 付款通知
AR&:Q4r| Advisory Committee [Securities and Futures Commission]
+]wuJSxc 谘询委员会〔证券及期货事务监察委员会〕
?vtX" Fdz Advisory Committee on Diversification 经济多元化谘询委员会
4
J^Q]-Z affidavit 誓章；遗产申报誓章
k4\UK#ODe affidavit of no receipt 述明无收款的誓章
I -@?guZ r affiliate 联号；联营公司；附属公司
Va<eusl affiliated company 附属公司；联号；联营公司
<iLM{@lZvJ affirmation [estate duty] 非宗教式宣誓〔遗产税〕
S]>wc
yy=n affordability 负担能力
j;nb?; African Development Bank [AfDB] 非洲开发银行
;`j/D@H after-acquired property 事后取得的财产
X@wm1{! after-hours dealing 市后交易
1y"3 after-tax profit 税后盈利；税后利润；税后溢利
^Z,q$Gp~P agency agreement 代理协议
@ 4GA^h agency expenses 代理机构的开支
][@F agency fee 代理费
<z)m%*l vU Agency Law 《代理法》
g.DLfwI| agent 代理人；承销人
vfc[p ^ agent of company 公司代理人
DtxE@, agent's fee 代理人费；经纪费
)P
Jw+5 aggregate 总计；总数；总体数字
>)nS2b OE aggregate amount 总款额；总额
t;q7t!sC] aggregate assets and liabilities 总体资产与负债
TJ_=1Y@z aggregate at constant price 按固定价格计算的总体数字
X` r* ob aggregate demand 总需求
G=/k >@Di aggregate gross position 总持仓量
gwB\<rzG aggregate limit 总限额
msx-O=4g aggregate of salaries tax 合计薪俸税
yW7'? aggregate performance 总体表现；总体业绩
l|`^*%W@u6 aggregate supply 总体供应
Snw3`|Y~< aggregate surplus 总盈余
2.I^Xf2 aggregate total 整体总额
&9[P-w;7u aggregate value 总值；合计价值
tjnPyaJEl aggregated basis 合计基准
?A*Kg;IU aggregated net chargeable income 合计应课税入息实额
Fwg^(;bL aggregation 合并计算；合计；总和
t'qL[r%? aggregation of incomes of husband and wife 夫妇入息合并计算
/BA{O&Ro^ aggregation of property 财产的总和
al^!,ykc agio 差价；贴水
+OaUP*\Dd 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》
/pH(WHT+/H Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
+ %*&.@z_ 《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》
Qs 2 .ef? Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
h1 D?=M\9 《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》
|L3X_Me Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
x hs#u 《香港政府和大韩民国政府关于相互促进和保护投资协定》
j]4,<ppWSH agreement for a settlement 授产协议
vDj;>VE2b agreement for assignment 转让协议
m.Lij!0 agreement for sale 售卖协议；买卖协议
S/A1RUt agreement for sale and purchase 买卖协议
s95F#>dr agreement for the payment of interest 支付利息协议
4mYCSu14:` agreement for the repayment of money 还款协议
?8V
UO x agreement of reinsurance 再保险协议
s|yVAt|= Agricultural Bank of China 中国农业银行
"jg@w%~ air passenger departure tax 飞机乘客离境税
+b$S~0n
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
47B y`Jh71 airport tax 机场税
QV|>4 ^1D alcohol duty 酒精税
1+kE!2b;b alienation 让与；让渡；转让
E9 fxjI%1 alimony 生活费；赡养费
Gs0H@ All Ordinaries Index [AOI] 所有普通股指数
%/9;ZV all risks 全险；综合险
R`'1t3p0i All Sales Record for Stock Market 《股票市场成交报告》
\}*k )$r Allied Capital Resources Limited 新联财务有限公司
(GK pA}~R all-items index [Consumer Price Index] 总指数〔消费物价指数〕
wEft4 o allocation letter 拨款信件
'o4p#`R:8 allocation of fund 分配款项；预留款项
: *i f allocation of profit 利润分配；溢利分配
{<$b Aj allocation warrant 拨款令
f'En#-?O allotment 分配；配股
<E,%@ allotment notice 股份配售通知；配股通知
r|<DqTc6l allotment of shares 股份分配
3\$wd U Fr allowable 可获宽免；免税的
2B1xUj ] allowable business loss 可扣除的营业亏损
yJ x ?M allowable expenses 可扣税的支出
48D?'lW % allowance 免税额；津贴；备抵；准备金
>7Jr^o#|_x allowance for debts 债项的免税额
EM j;2! allowance for depreciation by wear and tear 耗损折旧免税额
BzJ;%ywS allowance for funeral expenses 殡殓费的免税额
A&5:ATQ/| allowance for inflation 为通货膨胀而预留的款项；通胀准备金
/#LW"4;* allowance for repairs and outgoings 修葺及支出方面的免税额
#E7AmmqD% allowance to debtor 给债务人的津贴
%8.J =B alteration of capital 资本更改
pV[ '' alternate trustee 候补受托人
f{#j6wZM amalgamation 合并
Gc tsp2ndW ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
{d 3<W N ambit of charges 征税范围；收费范围
vXj < amended valuation 经修订的估值
Q+q ,!w8 American Commodities Exchange 美国商品交易所
-1| iz2^N American Express Bank Limited 美国运通银行
dE`-\ J American Stock Exchange 美国证券交易所
TbVn6V' amortization 摊销
< B g8,; amount due from banks 存放银行同业的款项
;T +pu>) amount due from banks abroad 存放海外银行同业的款项
j+4H}XyE amount due from holding companies 控股公司欠款
H U+ I amount due from local banks 存放本港银行同业的款项
W
!}{$ amount due to banks 银行同业的存款
6 2'1X" amount due to banks abroad 海外银行同业的存款
yl&UM
qI( amount due to holding companies 控股公司存款
s 0u{d qP amount due to local banks 本港银行同业的存款
F _ 3:bX amount due to outport banks 外埠银行同业的存款
AvJ,SQt amount for note issue 发行纸币的款额
?Ke
eHM u amount of bond 担保契据的款额
wEW4gz{s amount of consideration 代价款额
! ]`
#JAL7 amount of contribution 供款数额
VaONd0Z I amount of indebtedness 负债款额
@p=AWi}\ amount of principal of the loan 贷款本金额
Sh OX<Fb& amount of rates chargeable 应征差饷数额
nR;D#"p% amount of share capital 股本额
Ddju~510 amount of sums assured 承保款额
25y6a| ` amount of variation 变动幅度
TCKu,}s amount of vote 拨款数额
@Yw,nQE)b amount payable 应付款额
`\u;K9S6 amount receivable 应收款额
G bP!9I Amsterdam Stock Exchange 阿姆斯特丹证券交易所
[V8fu
qE> analysis 分析
M\<w#wZ ancillary risk 附属风险
H].y w9 annual account 周年帐目；周年帐目报表；年度决算；年结
$(pF;_W annual accounting date 年结日期
;
0v>Rf a annual allowance 每年免税额；年积金；年度津贴；年津
m}
?rJ annual balance 年度余额
p,g1eb|E annual disposable income 每年可动用收入
^L4Qbc(vJ annual estimates 周年预算
a,t``' c; annual fee 年费
aolN<u3G annual general meeting 周年大会
KW^<,qt5w annual growth rate 年增率；每年增长率
{svn=H
/ annual long-term supplement 长期个案每年补助金
Y/ ot3[ annual pensionable emolument 可供计算退休金的年薪
VZn= rw annual report 年报
7 %?jL9Vw Annual Report on the Consumer Price Index 《消费物价指数年报》
_,74)l1 annual return 周年报表；周年申报表；每年报税表格
ykg# {9+ Annual Return Rules 《周年报表规则》
-f1k0QwL annual review of consumer prices 每年消费物价回顾
d%@~mcH> annual roll-forward basis 逐年延展方式
1nknSw# annual salary 年薪
{:nQ l} annual statement 年度报表；年度决算表
HmmS(fU 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
g9fq5E<G annuitant 年金受益人
`Hx~UH) annuity 年金
MTGiAFE annuity contract 年金合约
"L&'Fd@ZU annuity on human life 人寿年金
[Qt?W gPj antecedent debt 先前的债项
#L}+H!Myh ante-dated cheque 倒填日期支票
V
D?*h anticipated expenditure 预期开支
Uh1NO&i.W anticipated net profit 预期纯利
HL3XyP7 anticipated revenue 预期收入
/e}#'
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anti-inflation measure 反通货膨胀措施
=QJRMF anti-inflationary stance 反通货膨胀立场
[k$*4 u > apparent deficit 表面赤字
CI:^\-z apparent financial solvency 表面偿债能力
r\6"5cQ= apparent partner 表面合伙人
$h[Q Q- application for personal assessment 个人入息课税申请书
ppIbjt6r application of fund 资金应用
S{Hx]\ application to release as liquidator and to destruct the books of accounts and documents
gy: %l 申请免除清盘人职务及毁灭帐簿与文件
p{)5k appointed actuary 委任精算师
_96~rel_P appointed auditor 委任核数师；委任审计师
\vfBrN appointed trustee 委任的受托人
gwd (N appointer 委任人
G.'+-v=\] apportioned pro rata 按比例分摊
6 S i-u apportionment 分配；分摊
5v\!]?(O ; Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
w9RS)l2FQ apportionment formula 分摊方程式
= VLS/\ A apportionment of estate duty 遗产税的分摊
{Hmo1|_S| appraisal 估价；评估
yqXH:757~ appreciable growth 可观增长
f
).1]~ appreciable impact 显着影响
)py{\r9X appreciable increase 可观增长
[L $9p@I appreciation 增值；升值
h4pTq[4* appreciation against other currencies 相对其他货币升值
'V+dBt3 appreciation of the exchange value of Hong Kong dollar 港元汇值上升
^ &/G| appreciation tax 增值税
jDM
w2#< appropriation 拨款；拨用；拨付
spofLu. appropriation account 拨款帐目
]&~]#vB# Appropriation Bill 拨款法案
{4aWR>< appropriation-in-aid system 补助拨款办法
}}<Z,/O approved assets 核准资产
BElJB&I approved basket stock 认可一篮子证券
Il@Y|hK approved budget 核准预算
z\s s4 approved charitable donation 认可慈善捐款
+y2[msBs approved charitable institution 认可慈善机构
8.=\ GV approved currency 核准货币；认可货币
\,Lo>G`! approved estimates 核准预算
'D1A}X approved estimates of expenditure 核准开支预算
>N\0"F7. approved overseas insurer 核准海外保险人
&M/0 g]4p approved overseas trust company 核准海外信托公司
!
Z`0(d approved pooled investment fund 核准汇集投资基金
l=N2lHU approved provident fund scheme 认可公积金计划
Awv`) "RAR approved provision 核准拨款
XMB[h approved redeemable share 核准可赎回股份
9~rUkH D approved regional stock 认可地区性证券
Z|9u]xL approved retirement scheme 认可退休金计划
'\fY <Q:! approved subordinated loan 核准附属贷款
8@{OR"Ec arbitrage 套戥；套汇；套利
7?gFy- arbitrageur 套戥者；套汇者
vzel# arbitrary amount 临时款项
Y!q!5C rfi arrangement 措施；安排；协定
-V"22sR] arrears 欠款
Hd7,ZHj3 ^ arrears of pay 欠付薪酬
I2$T"K :eo arrears of revenue 逾期未收税款；逾期未收的帐项
H2xeP%;$ articles of association 组织章程；组织细则；组织章程细则
o `zr> Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
:!;'J/B@.. ascertainment of profit 确定利润
. #Z+Z "Asia Clear" “亚洲结算系统”
l&VjUPz_ Asia Commercial Bank Ltd. 亚洲商业银行有限公司
CxhY$%C (L Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
zOEY6lAwI Asian Development Fund [ADF] 亚洲发展基金
qzw'zV Asian dollar bond 亚洲美元债券
iGDLZE+? Asian dollar market 亚洲美元市场
c H-@V< Asian dollar rate 亚洲美元利率
5m=I*.qE Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
MC((M,3L Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
K'iIJA*S n asked price 沽盘；喊价；索价；卖方报价
#eU.p&Zc assessable income 应评税入息
uV-'~8 assessable loss 应评税亏损
6 J~12TU, assessable profit 应评税利润
X1[CX&Am assessable value 应评税值
j#~Jxv%n assessed profit 估定利润
gw`B "c| assessed value 经评估价值
Ee1LO#^_6 assessment 评税；评定；估价；评税单
^[Ua46/" m assessment number 评税编号；估价编号
) yY6rI;: assessment of additional tax 补加税评税
b5IA"w assessment of performance 业绩评估；实绩评价
=&0wr6 Assessor 评税主任
Bx"7%[ asset price bubbles 资产价格泡沫
t#nn@Yf asset-backed securities 具资产保证的证券
LN l#h assets accretion 资产增值
3QSZ ZJ assets and liabilities 资产与负债
b5m=7;u*h assets betterment statement 资产递增表；资产改进表
vB37M@wm assets lending 实物放款；有抵押贷款
f"7M^1)h2% assets of the company passing on the death 死者去世时转移的公司资产
Z34Wbu n4 assets pledged as security for liabilities 用作负债抵押的资产
KV|}# <dD assets portfolio 资产投资组合
)2UZ% ?V# assets price 资产价格
+5 .t. d assets quality 资产质素
MRr</o assets realization 资产变现
q1y/x@ assets refinancing arrangement 资产再集资安排
2,vB'C AI assets securitization 资产证券化
7:]Pl=:X assets situated outside Hong Kong 在香港以外地方的资产
J`IDlGFYp assets stripping 削减资产；拆卖资产
G
a;.a assets value 资产值
M L7 \BT assignee 承让人
lT\a2.E assignment 转让；转让书；转让契
Gc.P,K/hr assignment of interest 权益转让
2 n b:) assignment of letters patent and trade mark 专利证书及商标转让
2RF^s.W assignment of property 物业转让；物业转让书
$rXh0g assignment right 转让权
r[.> P$U
assignor 转让人
obK*rdg , associate 有联系的人；有关连人士；相联者；合伙人；联系人
9p 4 "r^ Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
wpA`(+J associate member 附属会员
% |q0-x associated body corporate 相联法人团体
G>YAJ o associated company 相联公司；联属公司
(v R 9H(# associated corporation 相联法团
a</D_ 66 Association of Chartered Certified Accountants [ACCA] [United Kingdom]
? Y:x[pOe 公认会计师公会〔英国〕
; )Kh;;e Association of Futures Exchange Brokers 香港期货经纪协会
&`Y!;@K9W# Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
xX0-]Y h: association of underwriters 承保人组织
krq/7| assumption of control 接管
Z'^U ad6 assurance 担保；保险；转易；转易书
R j~ assurance of interest 权益的转易
Ae^X35 at 19XX price 按一九ＸＸ年价格计算
p
<eC<dtu at a discount 按赔价计算；按贴水价格计算；打折扣
6b8;}],| at a premium 按溢价计算；按升水价格计算
EzW)'Zzw~ at call 通知付款；按通知
dk
QaM@ at constant market price 按固定市价计算
@4%L36k at constant price 按固定价格计算
ULc`~] at cost 按成本计算
x?x`oirh at current market price 按当时市价计算；按现时市价计算
M >: ]lpRK at current price 按当时价格计算；按现时价格计算
x\?;= @AW at factor cost 按要素成本计算；按生产要素成本计算
|o'Q62`%} at money-of-the-day price 按付款当日价格计算
KPSh#x&I at or better 按指定或较佳价位〔买卖指令〕
oHM
] at par 按面值计算；平价
*O:r7_ Y0 at sight 见票即付
lcON+j at the close 按收市盘
*5sBhx at the opening 按开市盘
JO&JP 3N1 attestation 见证；见证条款
$&|y<Y= at-the-money option 平价期权
sUl6hX4 attorney 受权人；受托代表人
s6
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?#0sn lah| attributable profit 可归属利润
D PrBFmHF attributable share value 可归属股份价值
>}~ #>Ru Auckland Stock Exchange 奥克兰证券交易所
/w QL auction 拍卖
]DFXPV auctioneer 拍卖商
U,/6;} audit 审计；核数
U(& oj e Audit Commission 审计署
y#Ht{)C Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
\&V0vN1 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
c~A4gt B= audit review 帐目审查
"HD+rm UEH Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
3qH QX?a audited account 审计帐目；经审计的帐目
o gM%N audited annual account 经审计的周年帐目
e]ig!G] audited balance sheet 经审计的资产负债表
_2fkb=2@ auditor 核数师；核数主任；审计师
0,*% vG?Q auditor's certificate 核数师证明书；审计师证明书
qP!eJ6[Nh" auditor's report 核数师报告；审计师报告
P ]N
[y Aussie bond 澳元债券
Jxf~&!zR austerity budget 紧缩预算
z^o 1GY Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
VS#wl|b8 Australia All Ordinaries Index 澳洲所有普通股票指数
QYXx:nIrg Australian Dollar [AUD] 澳元
I~PDaZP Australian Options Market 澳大利亚期权市场
B}OY /J/*8 Australian Securities Commission 澳洲证券事务监察委员会
Gx?+9C V Australian Society of Certified Practising Accountants 澳洲执业会计师公会
p6EDQwlf Australian Stock Exchange 澳大利亚证券交易所
+ c:3o* Austrian Schilling [ATS] 奥地利先令
4A{|[}! authentication 认证；鉴证
n U+tM~C%a authority to purchase 委托购买证；委购书
g}&h l"j authorization 认可；核准；授权；授权书
n?#!VN3 authorization by direction 指示授权
Z>F^C}8f authorization by instruction 指令授权
C7T(+Wd!, authorization by warrant 令状授权
@J[6,$UVu authorization of unit trust 单位信托的认可
I3u{zHVwI authorized agent 指定代理人
]u-SL md authorized capital 法定资本
:&}odx!-!C authorized clerk 出市员
?wMHS4 authorized dealer 认可交易商
||2Q~*: authorized financial institution 认可财务机构
hf!|\f authorized fund 认可基金
F}Mhs17! | authorized fund house 获授权的基金公司；认可基金公司
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DSfT{kK\ authorized institution 认可机构
,F+B Wot4 authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
N;F)jO
xsl authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
iMF<5fLH& authorized insurer 获授权保险人；获认可承保人
'f8(#n=6qP authorized investment 特准投资项目
>Y W\~T authorized person 获授权人
N5|Rmfo1 authorized representative 获授权代表
y;"
n9 authorized share capital 法定股本
7>o .0 automated quotation system 自动报价系统
s*M@%_A? Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
9D@$i<D: 自动交易系统〔香港期货交易所有限公司〕
PDx)S7+w[ automatic adjustment mechanism 自动调整机制
fLN! EDq automatic adjustment system 自动调整系统
,Y_{L| :w Automatic Clearing House 自动票据交换所
C>^D*C( automatic exchange rates accumulation system 自动化汇率累集系统
{ PlK@#UN Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
(%ew604X automatic teller machine [ATM] 自动柜员机
TGT$ >/w > autopay 自动转帐
@mw "W{ available assets 可用资产
~ CRSL1? available fiscal reserve 现存财政储备
(lA.3 4.p available profit 可用利润
VCNT4m Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
Mro4`GL average 平均；平均数；海损
gLD`wfZR average basic salary 平均基本薪金
{!ZyCi19 average consumer expenditure 平均消费开支；一般消费开支
^jdL@#k 00 average cost 平均成本
|wxGpBau average cost of land production 增辟土地平均成本
~KjJ \b)R average daily turnover 平均每日成交额
iY[+Ywh average daily wage rate 平均每日工资率
WiNT;v[ average expenditure pattern 平均开支模式
PL0`d`TI average growth rate 平均增长率
}`/gX=91 average net fixed assets 固定资产平均净值
A )n W average of relatives 相对价格平均数
R U"/2i average price 平均价格
XY7Qa!>7j average propensity to consume 平均消费倾向；一般消费倾向
4YG/` P average propensity to save 平均储蓄倾向；一般储蓄倾向
KHiFJ_3 average rate 平均率
\jW)Xy average revenue 平均收入；平均收益
`T*U]/zQ average stock 平均库存；平均存货
V+MK'<#B average yearly rent 平均年租
t
*6loS0+ avoidance of double taxation 避免双重课税
"vF
MSY avoidance of tax 避税
