A:
^]#Ptoz^(l A share Ａ股；甲类股份
8!`7- abatement of tax 减税；减扣免税额
X7XCZSh#A ABN AMRO Bank N.V. 荷兰银行
Ct =E;v7} above-the-line expenditure 线上项目支出；经常预算支出
_Ep{|]:gw above-the-line receipt 线上项目收入；经常预算收入
~>}dse ABSA Asia Limited 南非联合亚洲有限公司
,mO(!D absolute change 绝对数值变更
L 337/8fh absolute expenditure 实际开支
7
SjF9x absolute guideline figure 绝对准则数字
;w>3,ub(0 absolute interest 绝对权益
.NV)hg)|cZ absolute order of discharge 绝对破产解除令
n&2=6$ *,k absolute profit margin 绝对利润幅度
|g7nh[ absolute value 实值；绝对值
])Q9=?Sd} absolutely vested interest 绝对既得权益
U(S@1i( absorbed cost 已吸收成本；已分摊成本
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" SB1 absorption 吸收；分摊；合并
5 p]urfN-f absorption rate 吸收率；摊配率；分摊率
WryW3];0OR ACB Finance Limited 亚洲商业财务有限公司
mFgb_Cd acceptable form of reciprocity 合理的互惠条件
),D `ZRXS acceptable rate 适当利率；适当汇率
gZ `#t lA~ acceptance agreement 承兑协议
qHC*$v#.V? acceptance for honour 参加承兑
SHXa{- acceptor 承兑人；接受人；受票人
i#@ v_^ q acceptor for honour 参加承兑人
gqO%^b)6 accident insurance 意外保险
vc> ^.#7
Accident Insurance Association of Hong Kong 香港意外保险公会
??$i * accident insurance scheme 意外保险计划
uJ|5 Ve accident year basis 意外年度基准
IEIxjek accommodation 通融；贷款
P\*2c*,W; accommodation bill 通融票据；空头票据
4 BE:&A accommodation party 汇票代发人
]zhq.O
>2{ account balance 帐户余额；帐户结余
wRV`v$*6 account book 帐簿
%m B!|'K% account collected in advance 预收款项
;*>QG6Fh account current book 往来帐簿
]Vf8mkDGO account of after-acquired property 事后取得的财产报告
~
X]"P4 u account of defaulter 拖欠帐目
o5*74Mv account payable 应付帐款
?v ht~5' account payee only [A/C payee only] 只可转帐；存入收款人帐户
T(sG.% account receivable 应收帐款
1eE]4Z4Q account receivable report 应收帐款报表
JhMrm% account statement 结单；帐单；会计财务报表
9 AVK_ account title 帐户名称；会计科目
$.r}g\43P accountant's report 会计师报告
5H'b4C yi` Accountant's Report Rules 会计师报告规则
(04j4teE accounting and auditing procedure 会计与审计程序；会计与核数程序
}OX>( Accounting Arrangements 《会计安排》
) <}VP&:X accounting basis 会计基础
hIzPy3 accounting by Official Receiver 破产管理署署长呈交的帐目
%~B)~|h Accounting Circular 《会计通告》
\0* yxSg,^ accounting class 会计类别
>PTu*6Z accounting date 记帐日期；会计结算日期
/\3XARt accounting for money 款项核算
` F- Dd4B Accounting Officer 会计主任
*FLTz(T accounting period 会计报告期；会计期
T,xVQ4J? accounting policy 会计政策；会计方针
fr,CH{Uq accounting practice 会计惯例
6gg# Z accounting principle 会计准则
Y00i{/a 8 accounting record 会计记录
bAy5/G!_R accounting report 会计报告
st'?3A Accounting Services Branch [Treasury] 会计事务部〔库务署〕
nI|Lx`*v Accounting Society of China 中国会计学会
HkfSx rTgQ accounting statement 会计报表
c~0VNuN accounting system 会计制度；会计系统
eHnei F accounting transaction 会计事项；帐务交易
"u,~ yxYWl accounting treatment 会计处理
5EV8zf accounting year 会计年度
qs8K jG@ accretion 增值；添加
3*2&Fw!B accrual 应计项目；应累算数目
{Gb)Et]< accrual basis 应计制；权责发生制
g k_X u accrual basis accounting 应计制会计；权责发生制会计
zM8/ s96h accrue 应累算；应计
A\PV@w%A i accrued benefit 应累算利益
. f.j > accrued charges 应计费用
sxC{\iLY% accrued cumulative preference share dividend 应累算的累积优先股股息
S{"6PXzb accrued expenses 应累算费用
@|\s$L accrued interest payable 应付利息；应计未付利息
-%/,j)VKD accrued interest receivable 应收利息；应计未收利息
<- oRhi4 accrued right 累算权益
(W }i287 accruing profit 应累算的利润
HZr/0I ? accumulated fiscal reserve 累积财政储备
=DF@kR[CH" accumulated profit 累积利润；滚存溢利
1+i accumulated reserve 累积储备
*2m&?,nJ accumulation of surplus income 累积收益盈余
t#D\*:Xi acquired assets 既得资产
7 z P acquisition 收购；购置；取得
/xrq'|r?C acquisition cost 购置成本
/J9T=N acquisition expenses 购置费用
c J"]yG) = acquisition of 100% interest 收购全部股权
c;t(j'k` acquisition of control 取得控制权
(?&_6B.* acquisition of fixed assets 购置固定资产
! 4^L $ acquisition of shell “买壳”
%BYlbEx acquisition price 收购价
yS.fe [ act of God 天灾
tpx3:| acting partner 执事合伙人
<,]CV o active market 买卖活跃的市场；交投畅旺的市场；旺市
|z<wPJ,;2 active partner 积极参与的合伙人
c&I,e ds active trading 交投活跃
4iP ua"8 actual circulation 实际流通
z_,] fd=o actual cost 实际成本
! ,(bXa\^ actual expenditure 实际开支；实际支出
dXK~
Z: actual income 实际入息；实际收入；实际收益
W%jX- actual market 现货市场
ID k:jO actual price 现货价；实际价格
TeN1\rA, actual profit 实际利润
# V9hG9%8 actual quotation 实盘；实际价位；实际报价
S>ylA U;N actual year basis 按实际年度计算
.pu`\BW> actuals 实货
Uf]Pd)D actuarial investigation 精算调查
fPk9(X;G!p actuarial principle 精算原则
b8b PK< actuarial report 精算师报告
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<< Actuarial Society of Hong Kong 香港精算学会
B43#9CK`o actuarial valuation 精算师估值
U-]PWt?C{ actuary 精算师
%},S#5L3 ad referendum agreement 暂定协议；有待覆核的协定
>0;" qT ad valorem duty 从价税；按值征税
XY t8vJ ad valorem duty system 从价税制
uF.\dY\xv ad valorem fee 从价费
r0$9c ad valorem tariff 从价关税
T I7Ty +s additional allowance 额外免税额
v,.n/@s|X additional amount for unexpired risk 未过期风险的额外款额
1.d9{LO [- additional assessable profit 补加应评税利润
"y
,(9 _# additional assessment 补加评税
7Hkf7\JY additional commitment 额外承担
Xi`U`7?D(= additional commitment vote 额外承担拨款
[@FeRIu8 additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
1oW]O@R additional dependent parent allowance 供养父母额外免税额
uA}FuOE6 additional provision 额外拨款
d<cbp [3F additional stamp duty 附加印花税
Ex s _LN additional tax 补加税罚款；补加税款
[\M?8R$) Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
!
{o+B^^ adjudged bankrupt 被裁定破产
^5@"|m1 adjudicated bankrupt 裁定破产人
8/kO9'.P adjudication fee 裁定费；评定印花税额手续费；评估契据费
N4]6LA 6x6 adjudication of bankruptcy 裁定破产；宣告破产
: )V0zHo&( adjudication of insolvency 裁定无力偿还债务
hG3$ ]i9 adjusted actual 经调整的实数；调整后的实数
~i&< ! O & adjusted current assets 经调整的流动资产；调整后的流动资产
ToXFMkwY adjusted figure 经调整的数字；调整后的数额
fF]&{b~wk adjusted liabilities 经调整的负债；调整后的负债
Gt%? [ adjusted loss 经调整的亏损；调整后的亏损
c"&!=@ 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
i. dAL)V adjusted profit 经调整的利润；调整后的利润
!J?=nSu adjusted surplus 经调整的盈余额；调整后的盈余额
OsSiBb,W79 adjusted value 经调整的价值；调整后的价值
Ly/~N/<\ adjustment 调整；修订；理算〔保险〕
_j<M} adjustment centre 调剂中心
iuk8c.TAR adjustment lag 调整过程的时间差距；调整时差
%>:)4A adjustment mechanism 调整机制
:<7>-+pa adjustment of loss 亏损调整
^EBM ;&;7 adjustment process 调整过程；调整程序
3UtXxL&L` adjustment range 调整幅度
Mw7UU1 ei administered exchange rate 受管制汇率
Q+js2?7^ Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
iC0,zk4 & administration expenses 行政费用
~S{\wL53 administration fee 手续费；行政费
ZC-evy administration in bankruptcy 破产管理
W oG administration order 遗产管理令
Oy`\8*Uy__ administrator 管理人；遗产管理人
exN#!& ;
administrator of the estate 遗产管理人
oW1olmpp= admission of debt 债项承认书
k.R/ X admission of proof 接纳债权证明
ZZJ"Ny.2 advance 放贷款项；垫付款项；预支款项；预付款项
` e;Sjf < advance account 暂支帐目；预付款帐户
ZTz(NS
EK advance compensation 预付补偿金
Ytnr$*5. advance from shareholder 股东垫款
Us~wv"L=UX advance pending reimbursement 预支以待日后付还
LK}eU,m= advanced economy 先进经济体系
C baAnm1 advancement 预付；预付财产
g Y^TBR0?m advances warrant 垫款令
(e IxU&o' advancing 贷出
Y0C<b*!"ST adverse balance 逆差
"1 TM adverse exchange 逆汇
qvE[_1QCc advertisement addressed to shareholders 在报章刊登的致股东通告
['`'&+x&! advice for collection 托收通知书
xfQ;5n advice of drawing 提款通知书；汇票通知书
` Z V'7| advice of payment 付款通知
{"AYOc>2| Advisory Committee [Securities and Futures Commission]
s+G9L)b' 谘询委员会〔证券及期货事务监察委员会〕
/*2W?ZM~H Advisory Committee on Diversification 经济多元化谘询委员会
q$*_C kT affidavit 誓章；遗产申报誓章
| 2` $g affidavit of no receipt 述明无收款的誓章
sWzXl~JbF affiliate 联号；联营公司；附属公司
; 8Q?`=a affiliated company 附属公司；联号；联营公司
e7AI&5Eg{ affirmation [estate duty] 非宗教式宣誓〔遗产税〕
JV{!Ukuyp+ affordability 负担能力
" yl"A4p
S African Development Bank [AfDB] 非洲开发银行
`X03Q[:q"[ after-acquired property 事后取得的财产
& I_!&m~ after-hours dealing 市后交易
r<H^%##,w after-tax profit 税后盈利；税后利润；税后溢利
R2f,a*> agency agreement 代理协议
2>$L>2$ agency expenses 代理机构的开支
7ib<Cb>K agency fee 代理费
#yOY&W: N Agency Law 《代理法》
,(?4T~ agent 代理人；承销人
u+FftgA agent of company 公司代理人
aVL%-Il} agent's fee 代理人费；经纪费
xH- k~# aggregate 总计；总数；总体数字
5. UgJ/ aggregate amount 总款额；总额
J, U~ .c aggregate assets and liabilities 总体资产与负债
j-E>* N}-_ aggregate at constant price 按固定价格计算的总体数字
F<<H [,%0 aggregate demand 总需求
> (J!8*7 aggregate gross position 总持仓量
WoR**J?}w aggregate limit 总限额
XYVeHP! aggregate of salaries tax 合计薪俸税
62E(=l aggregate performance 总体表现；总体业绩
itMc!bUQ aggregate supply 总体供应
G2k71{jK aggregate surplus 总盈余
2Ps `!Y5 aggregate total 整体总额
GgZf6~b1J aggregate value 总值；合计价值
\:28z aggregated basis 合计基准
".Z+bi 2l aggregated net chargeable income 合计应课税入息实额
=v"{EmT[$ aggregation 合并计算；合计；总和
u3!!_~6,z aggregation of incomes of husband and wife 夫妇入息合并计算
G?(:Z= aggregation of property 财产的总和
!.N=Y;@lY agio 差价；贴水
~&|i' f[ 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》
c=E.- Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
e+aQ$1 ^t 《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》
FJ.
:*K[ Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
jH/% Z5iu 《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》
9Dkgu ^` Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
k( ^ b 《香港政府和大韩民国政府关于相互促进和保护投资协定》
2Rt ZTn agreement for a settlement 授产协议
ho<#i( agreement for assignment 转让协议
;!Bkk9r"H agreement for sale 售卖协议；买卖协议
3Or3@e5r agreement for sale and purchase 买卖协议
Qp Vm agreement for the payment of interest 支付利息协议
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0C+L agreement for the repayment of money 还款协议
2l%iXK[ agreement of reinsurance 再保险协议
2 Vr'AEIQ Agricultural Bank of China 中国农业银行
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m~R air passenger departure tax 飞机乘客离境税
t')I c6.?i Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
m> :ig\ airport tax 机场税
nJw1Sl5 alcohol duty 酒精税
j
KK48 S alienation 让与；让渡；转让
^jC0S[csw2 alimony 生活费；赡养费
YZD]<ptR All Ordinaries Index [AOI] 所有普通股指数
MkG ->* all risks 全险；综合险
Jrl
xa3 [ All Sales Record for Stock Market 《股票市场成交报告》
>r Glj Allied Capital Resources Limited 新联财务有限公司
,PAKPX9v_F all-items index [Consumer Price Index] 总指数〔消费物价指数〕
G _o4A:2 allocation letter 拨款信件
3".W allocation of fund 分配款项；预留款项
>?x Vr allocation of profit 利润分配；溢利分配
3N\X{za allocation warrant 拨款令
Dne&YVF9V allotment 分配；配股
rbWFq |(_ allotment notice 股份配售通知；配股通知
1yf &ck1R allotment of shares 股份分配
H[oi? {L allowable 可获宽免；免税的
?RyvM_(N6 allowable business loss 可扣除的营业亏损
yV`vu/3K allowable expenses 可扣税的支出
/iy/2x28> allowance 免税额；津贴；备抵；准备金
Vngi8%YWp allowance for debts 债项的免税额
]sE^=;Pv? allowance for depreciation by wear and tear 耗损折旧免税额
3EdPKM j& allowance for funeral expenses 殡殓费的免税额
:eO0{JN4T allowance for inflation 为通货膨胀而预留的款项；通胀准备金
Ha\ hQ'99 allowance for repairs and outgoings 修葺及支出方面的免税额
s=+G%B' allowance to debtor 给债务人的津贴
2|EoP-K7 alteration of capital 资本更改
5lbh
"m= alternate trustee 候补受托人
fA5#
2P{ amalgamation 合并
0U~JSmj:2K ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
]|(?i ,p ambit of charges 征税范围；收费范围
<9vkiEo amended valuation 经修订的估值
y3GIR
f;> American Commodities Exchange 美国商品交易所
!Zx>)V6. American Express Bank Limited 美国运通银行
~a Rq\fx{ American Stock Exchange 美国证券交易所
W3kilhZ amortization 摊销
=#Jb9=zdR amount due from banks 存放银行同业的款项
,kI1"@Tu amount due from banks abroad 存放海外银行同业的款项
m-]"I8 [ amount due from holding companies 控股公司欠款
iBt5aUt amount due from local banks 存放本港银行同业的款项
Z
m>69gl amount due to banks 银行同业的存款
1owoh,V6 amount due to banks abroad 海外银行同业的存款
F.9|$g*ip amount due to holding companies 控股公司存款
kM@,^`& amount due to local banks 本港银行同业的存款
P n DZi amount due to outport banks 外埠银行同业的存款
FUqiP(A amount for note issue 发行纸币的款额
HC$cK+,ZU} amount of bond 担保契据的款额
C2T,1 = amount of consideration 代价款额
>@o*v*25 amount of contribution 供款数额
T9 1Iz+j amount of indebtedness 负债款额
J KGZ0yn amount of principal of the loan 贷款本金额
MvA_tRO amount of rates chargeable 应征差饷数额
~Fh(4' amount of share capital 股本额
yDrJn*
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amount of sums assured 承保款额
7 #`:m |$ amount of variation 变动幅度
"~ 6B C amount of vote 拨款数额
k5/}S@F8 amount payable 应付款额
7dRU7p> amount receivable 应收款额
uq_SF.a 'v Amsterdam Stock Exchange 阿姆斯特丹证券交易所
}K\_N]#6n analysis 分析
u-$AFSt ancillary risk 附属风险
IG\\RYr annual account 周年帐目；周年帐目报表；年度决算；年结
/ e,lD) annual accounting date 年结日期
ubw ]}sfM# annual allowance 每年免税额；年积金；年度津贴；年津
MmB-SR[>P annual balance 年度余额
>Ww F0W9? annual disposable income 每年可动用收入
muLTY gaM annual estimates 周年预算
el<nY" c annual fee 年费
rkrt.B annual general meeting 周年大会
!.A>)+AK annual growth rate 年增率；每年增长率
g$qh(Z_s annual long-term supplement 长期个案每年补助金
nK[$ I D annual pensionable emolument 可供计算退休金的年薪
rXMv&]Ag annual report 年报
m[XN,IE#u Annual Report on the Consumer Price Index 《消费物价指数年报》
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K8h:I annual return 周年报表；周年申报表；每年报税表格
0 N(2[s_A Annual Return Rules 《周年报表规则》
R:E:Y|&# annual review of consumer prices 每年消费物价回顾
L xO'$oKZV annual roll-forward basis 逐年延展方式
g YZgo annual salary 年薪
xHmc8G$zu annual statement 年度报表；年度决算表
? "gy`oCv 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
\GN5Sy]r annuitant 年金受益人
?bEYvHAzg annuity 年金
9z?F_=PB! annuity contract 年金合约
@9L9c annuity on human life 人寿年金
k dqH36&< antecedent debt 先前的债项
@ NF8 ?>! ante-dated cheque 倒填日期支票
Z'~5L_.]Ai anticipated expenditure 预期开支
&*}S 0 anticipated net profit 预期纯利
pfG:P rZ anticipated revenue 预期收入
YY9q'x,w anti-inflation measure 反通货膨胀措施
(.cT<(TB anti-inflationary stance 反通货膨胀立场
d0,I ] " apparent deficit 表面赤字
U8d wb apparent financial solvency 表面偿债能力
S70E RRk apparent partner 表面合伙人
C o M8 application for personal assessment 个人入息课税申请书
l40$}! !< application of fund 资金应用
6 eBQ9XV application to release as liquidator and to destruct the books of accounts and documents
GZ%R fK yQ 申请免除清盘人职务及毁灭帐簿与文件
ETIf x)B- appointed actuary 委任精算师
2+' &||h appointed auditor 委任核数师；委任审计师
z"-Urd^O appointed trustee 委任的受托人
ifkA 3] appointer 委任人
0-FbV,:; apportioned pro rata 按比例分摊
_i&\G}mrC apportionment 分配；分摊
mnePm{ Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
(?Yz#Y f apportionment formula 分摊方程式
AxeWj%w@ apportionment of estate duty 遗产税的分摊
>/>a++19 appraisal 估价；评估
p81~Lk*Hz@ appreciable growth 可观增长
JBqzQ ^[n appreciable impact 显着影响
R#t~i&v/ appreciable increase 可观增长
psMagzr&)e appreciation 增值；升值
/[IK [ appreciation against other currencies 相对其他货币升值
P_;oSN|> appreciation of the exchange value of Hong Kong dollar 港元汇值上升
5segzaI appreciation tax 增值税
)gR&Ms4 appropriation 拨款；拨用；拨付
nD_g84us appropriation account 拨款帐目
{|fA{ Q_R Appropriation Bill 拨款法案
Gp14; appropriation-in-aid system 补助拨款办法
LRs{nN.N approved assets 核准资产
-vMP{, approved basket stock 认可一篮子证券
4D NZ y2` approved budget 核准预算
I|.B-$gH approved charitable donation 认可慈善捐款
,W#y7 t approved charitable institution 认可慈善机构
/xmd]XM=_ approved currency 核准货币；认可货币
%l,Xt"nS# approved estimates 核准预算
!#r]f9QP approved estimates of expenditure 核准开支预算
i J\#su approved overseas insurer 核准海外保险人
{Hb _o)S approved overseas trust company 核准海外信托公司
&I70veNY approved pooled investment fund 核准汇集投资基金
3K'3Xp@A approved provident fund scheme 认可公积金计划
q/[)mr|~ approved provision 核准拨款
@c x!m approved redeemable share 核准可赎回股份
6x{ B approved regional stock 认可地区性证券
aRV<y8{9 approved retirement scheme 认可退休金计划
S SzOz-&GA approved subordinated loan 核准附属贷款
6 @d( <Z arbitrage 套戥；套汇；套利
9SrV,~zD arbitrageur 套戥者；套汇者
H=dj\Br` arbitrary amount 临时款项
/f#s g7) arrangement 措施；安排；协定
T57S!CJ^$5 arrears 欠款
}b-?Dm_H arrears of pay 欠付薪酬
:{sX8U% arrears of revenue 逾期未收税款；逾期未收的帐项
Mfgd;FsX# articles of association 组织章程；组织细则；组织章程细则
7S Qu Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
/A>/]2( ascertainment of profit 确定利润
r4-r
z+x "Asia Clear" “亚洲结算系统”
jj^CW"IB Asia Commercial Bank Ltd. 亚洲商业银行有限公司
Q|0[B4e^: Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
0I.7I#'3O Asian Development Fund [ADF] 亚洲发展基金
Yrd K@I Asian dollar bond 亚洲美元债券
`pKQ|zGw Asian dollar market 亚洲美元市场
1*a2s2G
' Asian dollar rate 亚洲美元利率
w<'mV^S Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
<"t >! I Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
'd28YjtoX asked price 沽盘；喊价；索价；卖方报价
rlds-j '' assessable income 应评税入息
/q> ""> assessable loss 应评税亏损
@M(vaJB8u assessable profit 应评税利润
hGpaHY>My assessable value 应评税值
v/kY yz assessed profit 估定利润
eVy,7go h assessed value 经评估价值
}NUP[% assessment 评税；评定；估价；评税单
8T%z{ A1T assessment number 评税编号；估价编号
old}}>_ assessment of additional tax 补加税评税
+pE-Yn`YS assessment of performance 业绩评估；实绩评价
O9qEKW)a Assessor 评税主任
vX{]_ asset price bubbles 资产价格泡沫
$GcVC (] asset-backed securities 具资产保证的证券
`'g%z: ~ assets accretion 资产增值
e]rWR assets and liabilities 资产与负债
5r.{vQ assets betterment statement 资产递增表；资产改进表
.rS0zU assets lending 实物放款；有抵押贷款
E;+3VJ+F" assets of the company passing on the death 死者去世时转移的公司资产
U*6r".sz assets pledged as security for liabilities 用作负债抵押的资产
[1s B assets portfolio 资产投资组合
rc"Z$qU? assets price 资产价格
U#Ud~Q q assets quality 资产质素
t]Oxo`h= assets realization 资产变现
nTL dknh" assets refinancing arrangement 资产再集资安排
+VTMa9d assets securitization 资产证券化
#vIF]Y assets situated outside Hong Kong 在香港以外地方的资产
IQR?n}ce assets stripping 削减资产；拆卖资产
wc ^z9y assets value 资产值
S3 &L assignee 承让人
TEY%OI zU+ assignment 转让；转让书；转让契
M*t{?o/t; assignment of interest 权益转让
[1N*mY; assignment of letters patent and trade mark 专利证书及商标转让
2r1., 1 assignment of property 物业转让；物业转让书
s:Memvf assignment right 转让权
chxO*G assignor 转让人
,l~i|_ associate 有联系的人；有关连人士；相联者；合伙人；联系人
$oh}!Smt Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
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Tl3 associate member 附属会员
D].1X0^hp associated body corporate 相联法人团体
w,^!kO0)~8 associated company 相联公司；联属公司
Ix}:! L associated corporation 相联法团
J z3u r)| Association of Chartered Certified Accountants [ACCA] [United Kingdom]
Og^b'Kx/ 公认会计师公会〔英国〕
`,xKK+~YG- Association of Futures Exchange Brokers 香港期货经纪协会
OJ&~uV >2 Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
]m YY1%H8M association of underwriters 承保人组织
'H97D-86/ assumption of control 接管
n&&X{Rl assurance 担保；保险；转易；转易书
o@"H3
gz assurance of interest 权益的转易
G !wFG-Y} at 19XX price 按一九ＸＸ年价格计算
O{Wy;7i at a discount 按赔价计算；按贴水价格计算；打折扣
kvKbl;< &# at a premium 按溢价计算；按升水价格计算
z`'{l { at call 通知付款；按通知
@'dtlY5; at constant market price 按固定市价计算
YX- G>.Pc at constant price 按固定价格计算
*;Sj&O at cost 按成本计算
b1_HD C ( at current market price 按当时市价计算；按现时市价计算
*_@8 v? at current price 按当时价格计算；按现时价格计算
_},u[+ at factor cost 按要素成本计算；按生产要素成本计算
]M#_o] at money-of-the-day price 按付款当日价格计算
`N$<]i]s5 at or better 按指定或较佳价位〔买卖指令〕
gLU #\d] at par 按面值计算；平价
}ufH![|[r at sight 见票即付
rtC.!].;% at the close 按收市盘
iE>T5XV8$B at the opening 按开市盘
|s=)*DZv attestation 见证；见证条款
u|i.6:/= at-the-money option 平价期权
fm Fh.m.+N attorney 受权人；受托代表人
6/ F]ncw G attornment 新拥有人承认书
aNw8][ attributable profit 可归属利润
Y=\;$ :L[ attributable share value 可归属股份价值
jgbE@IA@!' Auckland Stock Exchange 奥克兰证券交易所
cjp
H
hoW auction 拍卖
n-0RA ~5z auctioneer 拍卖商
Q`'w)aV audit 审计；核数
g"^<LX- Audit Commission 审计署
6Xbo:# Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
$S A8$!: 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〕
{p-&8- audit review 帐目审查
N"@aisi) Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
yMB*/vs audited account 审计帐目；经审计的帐目
xXQDHc -Ba audited annual account 经审计的周年帐目
)BmK'H+l audited balance sheet 经审计的资产负债表
+<7`Gn(n3 auditor 核数师；核数主任；审计师
|]*]k`o<) auditor's certificate 核数师证明书；审计师证明书
v?vm-e auditor's report 核数师报告；审计师报告
DavpjwSn Aussie bond 澳元债券
:[A>O( austerity budget 紧缩预算
wgp{P>oBX Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
9Eu.Y Australia All Ordinaries Index 澳洲所有普通股票指数
5Ay\s:hb[u Australian Dollar [AUD] 澳元
=*_ T;;E Australian Options Market 澳大利亚期权市场
GB&< +5t2 Australian Securities Commission 澳洲证券事务监察委员会
aOIE 9wO Australian Society of Certified Practising Accountants 澳洲执业会计师公会
^U)xQD" Australian Stock Exchange 澳大利亚证券交易所
wak_^8x Austrian Schilling [ATS] 奥地利先令
Pm*FA8 a7 authentication 认证；鉴证
s8Bbe t authority to purchase 委托购买证；委购书
h0_od/D1r authorization 认可；核准；授权；授权书
oF7o"NHaWa authorization by direction 指示授权
krnxM 7y authorization by instruction 指令授权
_vr> -:G authorization by warrant 令状授权
;Hk{bz( authorization of unit trust 单位信托的认可
Y|stxeOC authorized agent 指定代理人
H$^IT# authorized capital 法定资本
-T$%MX authorized clerk 出市员
$qO%lJ: authorized dealer 认可交易商
W"Mwp V authorized financial institution 认可财务机构
Te_%r9P|2 authorized fund 认可基金
> yk2 authorized fund house 获授权的基金公司；认可基金公司
?%K7IJ% authorized institution 认可机构
}]VFLBl`w authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
#6* j+SX^ authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
%PW_v~sg authorized insurer 获授权保险人；获认可承保人
2)cq!Zv authorized investment 特准投资项目
bh
V.uBH authorized person 获授权人
# 2{H!jr authorized representative 获授权代表
i-Er|u; W authorized share capital 法定股本
3V2dN )\ automated quotation system 自动报价系统
D; nm~O%
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
Okxuhzn>" 自动交易系统〔香港期货交易所有限公司〕
F5s Pd automatic adjustment mechanism 自动调整机制
v!~tX*q automatic adjustment system 自动调整系统
AYb-BaIc Automatic Clearing House 自动票据交换所
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?!\ automatic exchange rates accumulation system 自动化汇率累集系统
}JPLhr|d^ Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
Pr| B hX automatic teller machine [ATM] 自动柜员机
$z[FL=h)?+ autopay 自动转帐
kMd1)6%6A available assets 可用资产
&&SA/;F available fiscal reserve 现存财政储备
bYt [/K, available profit 可用利润
0[E}[{t` Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
K;)(fc average 平均；平均数；海损
hc #Sy:T> average basic salary 平均基本薪金
&p uPn:_ average consumer expenditure 平均消费开支；一般消费开支
+ xYU$e6Z average cost 平均成本
{Qv Whf average cost of land production 增辟土地平均成本
pg0Sq9qCN average daily turnover 平均每日成交额
*,az`U average daily wage rate 平均每日工资率
b5!D('w>] average expenditure pattern 平均开支模式
.! 'SG6 q average growth rate 平均增长率
{/ef`MxV
} average net fixed assets 固定资产平均净值
Y- YlQ ^ average of relatives 相对价格平均数
f(SK[+aqW average price 平均价格
g Z!q average propensity to consume 平均消费倾向；一般消费倾向
JO[7_*s average propensity to save 平均储蓄倾向；一般储蓄倾向
m!#'4 average rate 平均率
skeH~-`M@ average revenue 平均收入；平均收益
9fQ[:Hl" average stock 平均库存；平均存货
I.dS-)Y average yearly rent 平均年租
{$AwG#kt avoidance of double taxation 避免双重课税
b;xn0sDn# avoidance of tax 避税
