A:
PYPs64kNC] A share Ａ股；甲类股份
w_q{C>- cR abatement of tax 减税；减扣免税额
L;H(I@p(e ABN AMRO Bank N.V. 荷兰银行
1om :SHw above-the-line expenditure 线上项目支出；经常预算支出
F#eZf j~ above-the-line receipt 线上项目收入；经常预算收入
)t{?7w y ABSA Asia Limited 南非联合亚洲有限公司
BV"7Wp; absolute change 绝对数值变更
w4<1*u@${ absolute expenditure 实际开支
b ;`gxXeL absolute guideline figure 绝对准则数字
u.x>::i& absolute interest 绝对权益
sL75C|f9 absolute order of discharge 绝对破产解除令
\-$wY%7 absolute profit margin 绝对利润幅度
R2yiExw< absolute value 实值；绝对值
w`&~m:R absolutely vested interest 绝对既得权益
CWdA8)n. absorbed cost 已吸收成本；已分摊成本
A?<R9A absorption 吸收；分摊；合并
DX l3 absorption rate 吸收率；摊配率；分摊率
UUc{1"z{ ACB Finance Limited 亚洲商业财务有限公司
L,M=o gdb acceptable form of reciprocity 合理的互惠条件
,<0R'R acceptable rate 适当利率；适当汇率
D/^yAfI acceptance agreement 承兑协议
.z4
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s'qd%JxD acceptor 承兑人；接受人；受票人
[Nbs{f^J= acceptor for honour 参加承兑人
P!3)-apP\ accident insurance 意外保险
d5T M _ C Accident Insurance Association of Hong Kong 香港意外保险公会
oz wPtF5 accident insurance scheme 意外保险计划
\]dx;,T accident year basis 意外年度基准
eG* <=.E accommodation 通融；贷款
K?o( zh; accommodation bill 通融票据；空头票据
}m0* w3 accommodation party 汇票代发人
c1B < 9_ account balance 帐户余额；帐户结余
{z> fe
} account book 帐簿
XFKe 6: account collected in advance 预收款项
_[u&}i account current book 往来帐簿
g|ewc'y account of after-acquired property 事后取得的财产报告
"c` $U]M% account of defaulter 拖欠帐目
"7}bU_" :s account payable 应付帐款
8 9o&KF] account payee only [A/C payee only] 只可转帐；存入收款人帐户
z)p(
l! account receivable 应收帐款
o.W:R Ux account receivable report 应收帐款报表
/5 yjON{ account statement 结单；帐单；会计财务报表
r0t4\d_& account title 帐户名称；会计科目
nb
dm@ accountant's report 会计师报告
KtTv0[66 Accountant's Report Rules 会计师报告规则
kqy d3Si> accounting and auditing procedure 会计与审计程序；会计与核数程序
s)C5u;3 ! Accounting Arrangements 《会计安排》
9oBK(Sf@^ accounting basis 会计基础
2*;qr|h, accounting by Official Receiver 破产管理署署长呈交的帐目
rYe z$e^r Accounting Circular 《会计通告》
g<U\7Vp\1 accounting class 会计类别
U|SF;T
. accounting date 记帐日期；会计结算日期
|2t
g3m@ accounting for money 款项核算
-E{D' X Accounting Officer 会计主任
)N$T& accounting period 会计报告期；会计期
0T ,uH accounting policy 会计政策；会计方针
& iKy accounting practice 会计惯例
QL/I/EgqC accounting principle 会计准则
Z
0 &=Lw accounting record 会计记录
XzLB#0 accounting report 会计报告
'kU5 Accounting Services Branch [Treasury] 会计事务部〔库务署〕
ov;1=M~RF Accounting Society of China 中国会计学会
Nl/^g a accounting statement 会计报表
`%S 35x9 accounting system 会计制度；会计系统
3
UUOB. accounting transaction 会计事项；帐务交易
Nini8@d accounting treatment 会计处理
N)yCGo accounting year 会计年度
>,%or cN accretion 增值；添加
!UHWCJ<
<w accrual 应计项目；应累算数目
((0nJJjz accrual basis 应计制；权责发生制
U<<@(d%T accrual basis accounting 应计制会计；权责发生制会计
:Kq]b@ X accrue 应累算；应计
\jA#RF.W accrued benefit 应累算利益
X5U#^^O$E% accrued charges 应计费用
rfo7\'yk accrued cumulative preference share dividend 应累算的累积优先股股息
h;TN$ / accrued expenses 应累算费用
aF8'^xF accrued interest payable 应付利息；应计未付利息
Y#e,NN accrued interest receivable 应收利息；应计未收利息
| k.%e4 accrued right 累算权益
>lPWji'4; accruing profit 应累算的利润
W*2d!/;7> accumulated fiscal reserve 累积财政储备
zTBf.A;e7 accumulated profit 累积利润；滚存溢利
Cb}I-GtO accumulated reserve 累积储备
?iXN..6x accumulation of surplus income 累积收益盈余
W kP`qD3 acquired assets 既得资产
5aZbNV}- acquisition 收购；购置；取得
'[WVP=M<XV acquisition cost 购置成本
E P3Vz8^ acquisition expenses 购置费用
[L m acquisition of 100% interest 收购全部股权
-v %n@8p acquisition of control 取得控制权
9{*$[%d1 acquisition of fixed assets 购置固定资产
IL>VH`D acquisition of shell “买壳”
HPryq )z acquisition price 收购价
_DouVv> act of God 天灾
zgNzdO/B acting partner 执事合伙人
;F_pF+&q active market 买卖活跃的市场；交投畅旺的市场；旺市
0Sj B &J active partner 积极参与的合伙人
)L/0X40<. active trading 交投活跃
]9 $iUA%Ef actual circulation 实际流通
2A=q{7 s actual cost 实际成本
fI
v?HD:j actual expenditure 实际开支；实际支出
kqkTz_r|H actual income 实际入息；实际收入；实际收益
Mx gJ + actual market 现货市场
3 \}>nE actual price 现货价；实际价格
Q Yg V[\& actual profit 实际利润
X $2f)3 actual quotation 实盘；实际价位；实际报价
"wy2u~ actual year basis 按实际年度计算
: X}n[K actuals 实货
QHXA?nBX actuarial investigation 精算调查
bW gRGJqt actuarial principle 精算原则
KAJR.YNm actuarial report 精算师报告
w,i?e\5 Actuarial Society of Hong Kong 香港精算学会
1/ f{1k actuarial valuation 精算师估值
,njlKkFw^Z actuary 精算师
b4qMTRnv ad referendum agreement 暂定协议；有待覆核的协定
=PF2p'.o ad valorem duty 从价税；按值征税
h! Bg} B~ ad valorem duty system 从价税制
ds2%i
ad valorem fee 从价费
'NMO>[. ad valorem tariff 从价关税
,!40\"A additional allowance 额外免税额
,j6 R/sg additional amount for unexpired risk 未过期风险的额外款额
u69UUkG additional assessable profit 补加应评税利润
yJ/Y K additional assessment 补加评税
>4#: qIU additional commitment 额外承担
8y']kVg additional commitment vote 额外承担拨款
~&aULY?)] additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
I_m3|VCa|t additional dependent parent allowance 供养父母额外免税额
;f~fGsH}e' additional provision 额外拨款
7B<, nKd additional stamp duty 附加印花税
Xs{PAS0 additional tax 补加税罚款；补加税款
jlA6~n Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
k;B [wEW@ adjudged bankrupt 被裁定破产
b "aF-,M> adjudicated bankrupt 裁定破产人
q9wObOS$ adjudication fee 裁定费；评定印花税额手续费；评估契据费
km*Y#`{ adjudication of bankruptcy 裁定破产；宣告破产
5 JlgnxRq adjudication of insolvency 裁定无力偿还债务
%JHv2[r^P adjusted actual 经调整的实数；调整后的实数
9Fy 'L#% adjusted current assets 经调整的流动资产；调整后的流动资产
Xj{gyLs adjusted figure 经调整的数字；调整后的数额
UEx13!iFo adjusted liabilities 经调整的负债；调整后的负债
t.+)g-X adjusted loss 经调整的亏损；调整后的亏损
H $ %F0'0 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
>$ tU @mq adjusted profit 经调整的利润；调整后的利润
\%&A? D adjusted surplus 经调整的盈余额；调整后的盈余额
5 E]iv^q% adjusted value 经调整的价值；调整后的价值
twu,yC ! adjustment 调整；修订；理算〔保险〕
-u(,*9]cJ* adjustment centre 调剂中心
n5%\FF G0M adjustment lag 调整过程的时间差距；调整时差
Oi'y0S~ g adjustment mechanism 调整机制
ttdY]+Fj adjustment of loss 亏损调整
{i+
o'L w adjustment process 调整过程；调整程序
tz8 fZ*n adjustment range 调整幅度
-u xU[E administered exchange rate 受管制汇率
\vJ0Mhk1 Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
#IZ.px administration expenses 行政费用
fgs@oaoZ administration fee 手续费；行政费
$ E&T6=Wn administration in bankruptcy 破产管理
c~4Cpy^ administration order 遗产管理令
Qu1& $oO administrator 管理人；遗产管理人
t=X=",)f administrator of the estate 遗产管理人
"P0!cY8r admission of debt 债项承认书
>|c?ZqW admission of proof 接纳债权证明
Ka6u*:/ advance 放贷款项；垫付款项；预支款项；预付款项
>DUTmJxv advance account 暂支帐目；预付款帐户
m 94PFD@N advance compensation 预付补偿金
&TY74 w* advance from shareholder 股东垫款
5'NN wc\ advance pending reimbursement 预支以待日后付还
<{ k`K[) advanced economy 先进经济体系
"AZ|u#0P advancement 预付；预付财产
"{r8'qn advances warrant 垫款令
!(7m/R advancing 贷出
]E-3/r$_cO adverse balance 逆差
:Fm*WqZu adverse exchange 逆汇
24nNRTI advertisement addressed to shareholders 在报章刊登的致股东通告
@!=Ds'MJC advice for collection 托收通知书
:A
z ll s advice of drawing 提款通知书；汇票通知书
`kuu}YUi advice of payment 付款通知
ZM})l9_o" Advisory Committee [Securities and Futures Commission]
u4 IK7[= 谘询委员会〔证券及期货事务监察委员会〕
zt:
!hM/Vt Advisory Committee on Diversification 经济多元化谘询委员会
t VO}{[U} affidavit 誓章；遗产申报誓章
nhd ZC@~E0 affidavit of no receipt 述明无收款的誓章
~h_
_ Y> affiliate 联号；联营公司；附属公司
(BPO*' affiliated company 附属公司；联号；联营公司
\H bZ~ I- affirmation [estate duty] 非宗教式宣誓〔遗产税〕
26g] _Igq affordability 负担能力
.n1&Jsey African Development Bank [AfDB] 非洲开发银行
; ?f+ after-acquired property 事后取得的财产
rbnAC*y8'L after-hours dealing 市后交易
Mib .,J~ after-tax profit 税后盈利；税后利润；税后溢利
>zq aV@T agency agreement 代理协议
'=vZAV` agency expenses 代理机构的开支
@]%e L agency fee 代理费
{daX?N| V Agency Law 《代理法》
=T D KU agent 代理人；承销人
']TWWwj$ agent of company 公司代理人
{QM rgyQ E agent's fee 代理人费；经纪费
e)wi}\:q_ aggregate 总计；总数；总体数字
[:{
FR2*x aggregate amount 总款额；总额
+Ps.HW#NY aggregate assets and liabilities 总体资产与负债
Sc]K-]1(H aggregate at constant price 按固定价格计算的总体数字
lwq:0Rj@Q aggregate demand 总需求
ns%gb!FBJX aggregate gross position 总持仓量
!Z t qh Xr aggregate limit 总限额
aaig1#a@1b aggregate of salaries tax 合计薪俸税
O\.^ H/ aggregate performance 总体表现；总体业绩
&Gh0f"? aggregate supply 总体供应
_i {Y0d+ aggregate surplus 总盈余
TG}owG]] aggregate total 整体总额
# 0r~/gW aggregate value 总值；合计价值
V. &F%(L aggregated basis 合计基准
9^W7i]-Z aggregated net chargeable income 合计应课税入息实额
>Xk42zvqn aggregation 合并计算；合计；总和
I8? aggregation of incomes of husband and wife 夫妇入息合并计算
`jGeS[FhR aggregation of property 财产的总和
;Y\LsmZ;F agio 差价；贴水
#zTy7ZS,0 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》
n#g_)\ Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
R>O_2`c 《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》
VKl,m ;& N Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
gSwV:hm 《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》
(DO'iCxlNh Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
9$\s
v5 《香港政府和大韩民国政府关于相互促进和保护投资协定》
\1!Q.V agreement for a settlement 授产协议
4j=3'Z| agreement for assignment 转让协议
YSeH;<' agreement for sale 售卖协议；买卖协议
A,.X agreement for sale and purchase 买卖协议
9>&zOITTaL agreement for the payment of interest 支付利息协议
t|i N Sy3 agreement for the repayment of money 还款协议
;|WUbc6&g agreement of reinsurance 再保险协议
M YF
^zheD Agricultural Bank of China 中国农业银行
=$J(]KPv!? air passenger departure tax 飞机乘客离境税
gS~H1 Ro Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
QEs$9a5TE airport tax 机场税
TI D gIK alcohol duty 酒精税
oRCc8& alienation 让与；让渡；转让
]gq)%T] alimony 生活费；赡养费
:EV.nD7 All Ordinaries Index [AOI] 所有普通股指数
Ei_ ~ K'; all risks 全险；综合险
-x+3nb|. All Sales Record for Stock Market 《股票市场成交报告》
`[sFh%: Allied Capital Resources Limited 新联财务有限公司
{ KWVPeh all-items index [Consumer Price Index] 总指数〔消费物价指数〕
}qiZ%cT.G allocation letter 拨款信件
J =^IS\m allocation of fund 分配款项；预留款项
V O: 4wC"7 allocation of profit 利润分配；溢利分配
ZRxOXt&; allocation warrant 拨款令
0 #8 allotment 分配；配股
" #iJ/ vy allotment notice 股份配售通知；配股通知
77@N79lqO allotment of shares 股份分配
KQPu9f9 allowable 可获宽免；免税的
-'$ob~* allowable business loss 可扣除的营业亏损
L[Vk 6e allowable expenses 可扣税的支出
j9 NF| allowance 免税额；津贴；备抵；准备金
Ljd`)+`D allowance for debts 债项的免税额
5!F;|*vC8 allowance for depreciation by wear and tear 耗损折旧免税额
C#U(PO A allowance for funeral expenses 殡殓费的免税额
",b:rgpRp allowance for inflation 为通货膨胀而预留的款项；通胀准备金
"io O_ allowance for repairs and outgoings 修葺及支出方面的免税额
H.ZIRt !RB allowance to debtor 给债务人的津贴
7'IIB1v.\ alteration of capital 资本更改
.gJ2P?
alternate trustee 候补受托人
3s% ?)z amalgamation 合并
yNns6 ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
FW |&
iS$ ambit of charges 征税范围；收费范围
3IMvtg amended valuation 经修订的估值
G}pFy0W\S American Commodities Exchange 美国商品交易所
"0CFvN'4 American Express Bank Limited 美国运通银行
@)U.Dbm American Stock Exchange 美国证券交易所
<T _3s\ amortization 摊销
[KK
|_ amount due from banks 存放银行同业的款项
?),b902C amount due from banks abroad 存放海外银行同业的款项
6j6CA?| amount due from holding companies 控股公司欠款
KYpS4&Xh amount due from local banks 存放本港银行同业的款项
AY/.vyS amount due to banks 银行同业的存款
e"04jd/ amount due to banks abroad 海外银行同业的存款
6|jZv~ rS$ amount due to holding companies 控股公司存款
|owr?tC amount due to local banks 本港银行同业的存款
!vwio! amount due to outport banks 外埠银行同业的存款
q| D5
A|) amount for note issue 发行纸币的款额
/L^g. ~ amount of bond 担保契据的款额
FHOw ]"# amount of consideration 代价款额
uos8Mav{E amount of contribution 供款数额
!zE{`H a~ amount of indebtedness 负债款额
; JkSZs3 amount of principal of the loan 贷款本金额
]M5~p^ RB amount of rates chargeable 应征差饷数额
juHL$SGC amount of share capital 股本额
ws0qwv# amount of sums assured 承保款额
<[db)r~c amount of variation 变动幅度
u} mj )Nk amount of vote 拨款数额
B(W~]i amount payable 应付款额
+_]Ui| l amount receivable 应收款额
*$eH3nn6g Amsterdam Stock Exchange 阿姆斯特丹证券交易所
w5m /[Z analysis 分析
h[remR# 3\ ancillary risk 附属风险
& BPYlfB1 annual account 周年帐目；周年帐目报表；年度决算；年结
Clum
m@z;# annual accounting date 年结日期
' ##?PQ*u annual allowance 每年免税额；年积金；年度津贴；年津
~ |Kq G annual balance 年度余额
x;[)#>.' annual disposable income 每年可动用收入
s`x2Go annual estimates 周年预算
s ~,!E annual fee 年费
o*$Ki D annual general meeting 周年大会
S[L@8z.Sj annual growth rate 年增率；每年增长率
Gm-
"?4 ( annual long-term supplement 长期个案每年补助金
<);j5) / annual pensionable emolument 可供计算退休金的年薪
4b}p[9k annual report 年报
#s~ITG #H Annual Report on the Consumer Price Index 《消费物价指数年报》
oN}\bK annual return 周年报表；周年申报表；每年报税表格
}P2*MrkcHB Annual Return Rules 《周年报表规则》
TD\TVK3P annual review of consumer prices 每年消费物价回顾
Y5 E0n(Z annual roll-forward basis 逐年延展方式
1
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^fKKsfIf annual statement 年度报表；年度决算表
b#7nt ?`7p Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
6ud?US( annuitant 年金受益人
Cnpl0rV~5 annuity 年金
y1 a%f.F` annuity contract 年金合约
dtuCA"D annuity on human life 人寿年金
6%EpF;T`
antecedent debt 先前的债项
Q8H NST($? ante-dated cheque 倒填日期支票
9ZOQNN<ex anticipated expenditure 预期开支
Rs<S}oeLn anticipated net profit 预期纯利
h6~xz0,u anticipated revenue 预期收入
!6.LSY,E anti-inflation measure 反通货膨胀措施
gd3MP^O1 anti-inflationary stance 反通货膨胀立场
2aivc,m{r apparent deficit 表面赤字
[9EL[} apparent financial solvency 表面偿债能力
;d7Qw~v1s apparent partner 表面合伙人
S@\&^1;4Hv application for personal assessment 个人入息课税申请书
k;umLyz application of fund 资金应用
D6_#r=08 application to release as liquidator and to destruct the books of accounts and documents
x =JZ"|TE 申请免除清盘人职务及毁灭帐簿与文件
Md:*[]<~ appointed actuary 委任精算师
(4l M3 clF appointed auditor 委任核数师；委任审计师
_uh@fRyh appointed trustee 委任的受托人
'&/Y}] appointer 委任人
C 1HNcfa7 apportioned pro rata 按比例分摊
/\jRr7 Cd apportionment 分配；分摊
v]drDVJ
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
K(mzt[n( apportionment formula 分摊方程式
E jf>QIB apportionment of estate duty 遗产税的分摊
'@^<c#h]= appraisal 估价；评估
DKQQZ` PF appreciable growth 可观增长
UL8"{-`_\ appreciable impact 显着影响
^YPw'cZZ& appreciable increase 可观增长
o,1Fzdh6( appreciation 增值；升值
78z/D|{" appreciation against other currencies 相对其他货币升值
K!jau|FS appreciation of the exchange value of Hong Kong dollar 港元汇值上升
M> Ws}Y appreciation tax 增值税
)Z?\9'6e4 appropriation 拨款；拨用；拨付
K0^+2lx appropriation account 拨款帐目
Izfj
9h ? Appropriation Bill 拨款法案
Lp||C@h~ appropriation-in-aid system 补助拨款办法
ctC! b{S"@ approved assets 核准资产
. =A| approved basket stock 认可一篮子证券
j|% C?N approved budget 核准预算
.9bP8u2B{ approved charitable donation 认可慈善捐款
j"+R*H(# approved charitable institution 认可慈善机构
Xo4K!U>TzZ approved currency 核准货币；认可货币
QEL3b4Vm approved estimates 核准预算
6v -2( Y approved estimates of expenditure 核准开支预算
EJrQ9"x&n approved overseas insurer 核准海外保险人
S1$& approved overseas trust company 核准海外信托公司
:'dH)yO approved pooled investment fund 核准汇集投资基金
7^8<[8 approved provident fund scheme 认可公积金计划
rUF= uO( approved provision 核准拨款
x: Tm4V{ approved redeemable share 核准可赎回股份
i3y>@$fRL\ approved regional stock 认可地区性证券
T;I>5aQ:q4 approved retirement scheme 认可退休金计划
EE p,Z` approved subordinated loan 核准附属贷款
R75np^ arbitrage 套戥；套汇；套利
Q_R&+ @ju arbitrageur 套戥者；套汇者
U@?Ro enn arbitrary amount 临时款项
i% _nH"h arrangement 措施；安排；协定
2}R)0][W arrears 欠款
&@D,|kHk arrears of pay 欠付薪酬
,}#l0 BY arrears of revenue 逾期未收税款；逾期未收的帐项
j.rJfbE|X articles of association 组织章程；组织细则；组织章程细则
?G!DYUK Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
C}GOwvAL> ascertainment of profit 确定利润
#PR kqg+| "Asia Clear" “亚洲结算系统”
,NaNih 1 Asia Commercial Bank Ltd. 亚洲商业银行有限公司
<yrl_vl{ Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
M>g\ Y Asian Development Fund [ADF] 亚洲发展基金
-i?- Xj#% Asian dollar bond 亚洲美元债券
-z4pI= Asian dollar market 亚洲美元市场
:u53zX [v Asian dollar rate 亚洲美元利率
pEE. %U Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
g g%OOvaj5 Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
{o[ *S%Z" asked price 沽盘；喊价；索价；卖方报价
13P8Zmco assessable income 应评税入息
B[O1^jdO assessable loss 应评税亏损
h{cJ S9e} assessable profit 应评税利润
E|d 8vt assessable value 应评税值
H6XlSj assessed profit 估定利润
!N1DJd assessed value 经评估价值
<Cw ) S8t assessment 评税；评定；估价；评税单
M1T)e9k=x assessment number 评税编号；估价编号
*G#W],~0 assessment of additional tax 补加税评税
LN?W~^gsR assessment of performance 业绩评估；实绩评价
/uzU]3KF~ Assessor 评税主任
w+~s}ta2^ asset price bubbles 资产价格泡沫
F|XRh 6j asset-backed securities 具资产保证的证券
AA
um1xl assets accretion 资产增值
_0<EbJ8Z assets and liabilities 资产与负债
(TV ye4Z assets betterment statement 资产递增表；资产改进表
7x^P 7 4 assets lending 实物放款；有抵押贷款
+mN]VO*y assets of the company passing on the death 死者去世时转移的公司资产
Vn6 g(:\w assets pledged as security for liabilities 用作负债抵押的资产
=5jX#Dc5.+ assets portfolio 资产投资组合
G_~w0r# assets price 资产价格
/gKX%`ZF/r assets quality 资产质素
O &?i8XsB assets realization 资产变现
qq Sf17sW assets refinancing arrangement 资产再集资安排
Y\ len assets securitization 资产证券化
Xj&fWu A assets situated outside Hong Kong 在香港以外地方的资产
8rXu^ assets stripping 削减资产；拆卖资产
VMUK|pC4 K assets value 资产值
hp]T ^ assignee 承让人
,tZWP F- assignment 转让；转让书；转让契
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_g~_ assignment of interest 权益转让
uf (`I assignment of letters patent and trade mark 专利证书及商标转让
*;wPAQE assignment of property 物业转让；物业转让书
uFIr.U$V assignment right 转让权
7W6tz\Y assignor 转让人
g jJ?*N[ associate 有联系的人；有关连人士；相联者；合伙人；联系人
<8>gb!D G Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
jd|? aK;( associate member 附属会员
}^;Tt-*k associated body corporate 相联法人团体
{mK=Vi g associated company 相联公司；联属公司
wPYz& &W associated corporation 相联法团
P OQRq%w Association of Chartered Certified Accountants [ACCA] [United Kingdom]
jX79Nm| 公认会计师公会〔英国〕
vcnUb$% Association of Futures Exchange Brokers 香港期货经纪协会
CxC&+' ; Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
:e 5)Q=lX association of underwriters 承保人组织
Cyg\FHs assumption of control 接管
.A Of-a assurance 担保；保险；转易；转易书
~*9
vn Z@ assurance of interest 权益的转易
WhsT Ky&E at 19XX price 按一九ＸＸ年价格计算
y-g Sal at a discount 按赔价计算；按贴水价格计算；打折扣
*wcb 5p at a premium 按溢价计算；按升水价格计算
, [xDNl[Y| at call 通知付款；按通知
x8xSA*@k at constant market price 按固定市价计算
G%w hOIFRq at constant price 按固定价格计算
"M D at cost 按成本计算
"If]qX(w at current market price 按当时市价计算；按现时市价计算
(-tF=wR,W at current price 按当时价格计算；按现时价格计算
y,i:BQJ< at factor cost 按要素成本计算；按生产要素成本计算
445}Yw5;9 at money-of-the-day price 按付款当日价格计算
4hep1Kz% at or better 按指定或较佳价位〔买卖指令〕
\-Mzs 0R at par 按面值计算；平价
U)%gzXTZ% at sight 见票即付
#y }{ 'rF? at the close 按收市盘
| -l)$i@ at the opening 按开市盘
,r T62w*e attestation 见证；见证条款
xwr<ib: at-the-money option 平价期权
e$ M \HPc attorney 受权人；受托代表人
u/3 4E= attornment 新拥有人承认书
&o>ctf.x attributable profit 可归属利润
dHV3d'.P attributable share value 可归属股份价值
o qa]iBO Auckland Stock Exchange 奥克兰证券交易所
l(Dkmt>^ auction 拍卖
(5y+g?9d; auctioneer 拍卖商
6\ g-KO audit 审计；核数
yES+0D 5< Audit Commission 审计署
4hb<E H'_& Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
G:NI+E"] 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%fA>?UF8 audit review 帐目审查
$gU6=vN1# Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
#'N"<o[ audited account 审计帐目；经审计的帐目
?YzOA$ { audited annual account 经审计的周年帐目
AvF:$ kG audited balance sheet 经审计的资产负债表
z yyt` auditor 核数师；核数主任；审计师
G j^J pG auditor's certificate 核数师证明书；审计师证明书
!iBe /yb auditor's report 核数师报告；审计师报告
n4 Od4& r Aussie bond 澳元债券
`wRQ-<Y austerity budget 紧缩预算
SXfuPM Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
B -XM(C j Australia All Ordinaries Index 澳洲所有普通股票指数
MYgh^%w: Australian Dollar [AUD] 澳元
42X N*br Australian Options Market 澳大利亚期权市场
II;fBcXF Australian Securities Commission 澳洲证券事务监察委员会
v o vc,4} Australian Society of Certified Practising Accountants 澳洲执业会计师公会
-F.A1{l[. Australian Stock Exchange 澳大利亚证券交易所
*GxOiv7"4W Austrian Schilling [ATS] 奥地利先令
Wy{xTLXk2 authentication 认证；鉴证
{kGcZf3h authority to purchase 委托购买证；委购书
%a- *K u authorization 认可；核准；授权；授权书
34ij5bko_) authorization by direction 指示授权
GORu*[U8 authorization by instruction 指令授权
T=6fZ;7 authorization by warrant 令状授权
W`HO Q authorization of unit trust 单位信托的认可
*k)v#;B authorized agent 指定代理人
aChyl;#E authorized capital 法定资本
88\0opL- authorized clerk 出市员
~ ^ #F5w" authorized dealer 认可交易商
P70\ |M0~y authorized financial institution 认可财务机构
gd~# uR\ authorized fund 认可基金
F/c7^ authorized fund house 获授权的基金公司；认可基金公司
,MkldCV authorized institution 认可机构
$F V!HD authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
'BY{]{SL authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
NHKIZx8sR authorized insurer 获授权保险人；获认可承保人
6*3J3Lc_< authorized investment 特准投资项目
Q"UWh~ authorized person 获授权人
%YjZ F[P authorized representative 获授权代表
q:A{@kFq_ authorized share capital 法定股本
&w@~@] automated quotation system 自动报价系统
E[N5vG< Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
d5?"G Fy 自动交易系统〔香港期货交易所有限公司〕
3m1]Ia -9 automatic adjustment mechanism 自动调整机制
#$trC)? ~q automatic adjustment system 自动调整系统
x!$Dje} Automatic Clearing House 自动票据交换所
uMW5F-~-+ automatic exchange rates accumulation system 自动化汇率累集系统
+[l52p@ a Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
" jefB6k9h automatic teller machine [ATM] 自动柜员机
mIu- autopay 自动转帐
CS[[TzC=5 available assets 可用资产
'M"JF;*r available fiscal reserve 现存财政储备
7bBOV(/s available profit 可用利润
_y~H#r9: Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
H` !%" average 平均；平均数；海损
4}nsW}jCc average basic salary 平均基本薪金
9d ZE#l!Q average consumer expenditure 平均消费开支；一般消费开支
UO-<~DgH average cost 平均成本
Op] L#<&T average cost of land production 增辟土地平均成本
W )rE_tw,| average daily turnover 平均每日成交额
u@!iByVAg average daily wage rate 平均每日工资率
Mv9q-SIc[ average expenditure pattern 平均开支模式
G/tah@N[7 average growth rate 平均增长率
ZSL:q%:. average net fixed assets 固定资产平均净值
J)6A,:wt average of relatives 相对价格平均数
QW ~-+BD average price 平均价格
\VW&z:/*pZ average propensity to consume 平均消费倾向；一般消费倾向
}Ip"j]h average propensity to save 平均储蓄倾向；一般储蓄倾向
I W_:nm6 average rate 平均率
\L14rQ
t average revenue 平均收入；平均收益
}@Mx@ S average stock 平均库存；平均存货
:Uu Py|> average yearly rent 平均年租
gR `: )> avoidance of double taxation 避免双重课税
0(9]m)e avoidance of tax 避税
