A:
z3V[
Vi A share Ａ股；甲类股份
#Ont1>T,G abatement of tax 减税；减扣免税额
bn b:4?d] ABN AMRO Bank N.V. 荷兰银行
DdY89R 6 above-the-line expenditure 线上项目支出；经常预算支出
/~ ?'z r above-the-line receipt 线上项目收入；经常预算收入
~|_s 2T ABSA Asia Limited 南非联合亚洲有限公司
U8+5{,$\. absolute change 绝对数值变更
=BN_Kvza^6 absolute expenditure 实际开支
UE2!,Z , absolute guideline figure 绝对准则数字
LZirw' absolute interest 绝对权益
Y Y\$lM absolute order of discharge 绝对破产解除令
[ &cCE absolute profit margin 绝对利润幅度
G1t{a: absolute value 实值；绝对值
/ 1F5khN absolutely vested interest 绝对既得权益
2UPqn#.3 absorbed cost 已吸收成本；已分摊成本
6 XZF8W absorption 吸收；分摊；合并
nU{ }R"| absorption rate 吸收率；摊配率；分摊率
FwB }@)3 ACB Finance Limited 亚洲商业财务有限公司
<6_R WtU acceptable form of reciprocity 合理的互惠条件
^XsIQz[q acceptable rate 适当利率；适当汇率
\OV><|Lkh acceptance agreement 承兑协议
zJhG`iWFw acceptance for honour 参加承兑
#nTzn2 acceptor 承兑人；接受人；受票人
;<j[0~qp: acceptor for honour 参加承兑人
?Vy% <f$ accident insurance 意外保险
lV4|(NQ9 Accident Insurance Association of Hong Kong 香港意外保险公会
Z2HH&3H A accident insurance scheme 意外保险计划
`Ap<xT0H accident year basis 意外年度基准
MN wMF accommodation 通融；贷款
{tq.c9+!d accommodation bill 通融票据；空头票据
bq mb|mD accommodation party 汇票代发人
8|5ttdZ account balance 帐户余额；帐户结余
s4RqY*VK account book 帐簿
]kXiT Yg account collected in advance 预收款项
rHzwSR@}1 account current book 往来帐簿
&!|' EW account of after-acquired property 事后取得的财产报告
P4&3jQ[o account of defaulter 拖欠帐目
z}'-gv\, account payable 应付帐款
F/91Es account payee only [A/C payee only] 只可转帐；存入收款人帐户
l [Hgh, account receivable 应收帐款
~N<zv( {lG account receivable report 应收帐款报表
5cr d.1@^ account statement 结单；帐单；会计财务报表
0X.(BRI~6p account title 帐户名称；会计科目
#le1
^
<w7 accountant's report 会计师报告
LHQ$0LVt>T Accountant's Report Rules 会计师报告规则
L_TM]0D>7 accounting and auditing procedure 会计与审计程序；会计与核数程序
|@6t"P ]@ Accounting Arrangements 《会计安排》
:gD=F & V accounting basis 会计基础
U3R;'80 f accounting by Official Receiver 破产管理署署长呈交的帐目
MLbmz\8a Accounting Circular 《会计通告》
it
Byw1/ accounting class 会计类别
(n4\$LdP- accounting date 记帐日期；会计结算日期
3`%]3qd} accounting for money 款项核算
O z 3JMZe Accounting Officer 会计主任
U`G accounting period 会计报告期；会计期
Ez\ TwK accounting policy 会计政策；会计方针
k}MmgaT:5] accounting practice 会计惯例
>bwB+-l yL accounting principle 会计准则
}0Q_yuzx0m accounting record 会计记录
FTVV+9.l: accounting report 会计报告
0Nvk|uI
V[ Accounting Services Branch [Treasury] 会计事务部〔库务署〕
Bri yy Accounting Society of China 中国会计学会
eflmD$]SW accounting statement 会计报表
Y ( a0*fh accounting system 会计制度；会计系统
>s 5i accounting transaction 会计事项；帐务交易
Wu}84W"!.V accounting treatment 会计处理
16J" QUuG accounting year 会计年度
|` N|S accretion 增值；添加
.paKV"LJ accrual 应计项目；应累算数目
6cO3 6 accrual basis 应计制；权责发生制
cdBD.sg accrual basis accounting 应计制会计；权责发生制会计
0Yzm\"Ggv accrue 应累算；应计
jN[P$} #b` accrued benefit 应累算利益
y'$ R e accrued charges 应计费用
Fv| )[>z0 accrued cumulative preference share dividend 应累算的累积优先股股息
0bl?dOV{ accrued expenses 应累算费用
S2;u!f accrued interest payable 应付利息；应计未付利息
<8 $fo accrued interest receivable 应收利息；应计未收利息
r]sN I[ accrued right 累算权益
S.4gfY accruing profit 应累算的利润
4l2/eh]Hc( accumulated fiscal reserve 累积财政储备
;hz;|\ko5 accumulated profit 累积利润；滚存溢利
mz[Q]e~&i accumulated reserve 累积储备
\LN! k-c accumulation of surplus income 累积收益盈余
*n"{] tj^> acquired assets 既得资产
PVC Fh$pnw acquisition 收购；购置；取得
q(Q$lRj/I- acquisition cost 购置成本
yi29+T7j4S acquisition expenses 购置费用
yH9(ru acquisition of 100% interest 收购全部股权
3A`|$ So acquisition of control 取得控制权
sz"N, -<Ig acquisition of fixed assets 购置固定资产
%1oh+'ES F acquisition of shell “买壳”
S)?V;@p6 acquisition price 收购价
G !G]*p5 act of God 天灾
IonphTcU! acting partner 执事合伙人
y -.<iq active market 买卖活跃的市场；交投畅旺的市场；旺市
5YZh e4R active partner 积极参与的合伙人
:637MD>5lO active trading 交投活跃
MW l2;qi actual circulation 实际流通
H(A9YxXrZ5 actual cost 实际成本
><&>J gM actual expenditure 实际开支；实际支出
*eF'<._[U actual income 实际入息；实际收入；实际收益
NFs Cq_f actual market 现货市场
DN$[rCi7 actual price 现货价；实际价格
6rP?$ mn2 actual profit 实际利润
^t 2b`n60 actual quotation 实盘；实际价位；实际报价
QC,LHt?6 actual year basis 按实际年度计算
rk E;OU actuals 实货
z^FJ actuarial investigation 精算调查
rGn6S &- actuarial principle 精算原则
\aY<| 7zK actuarial report 精算师报告
}wIF$v?M Actuarial Society of Hong Kong 香港精算学会
d,5,OJY2f actuarial valuation 精算师估值
E ',z<S actuary 精算师
_spW~"|G ad referendum agreement 暂定协议；有待覆核的协定
X21k7 Ls ad valorem duty 从价税；按值征税
Y\
C"3+I ad valorem duty system 从价税制
qexnsL ad valorem fee 从价费
kMz*10$gn ad valorem tariff 从价关税
P9W!xvV`w additional allowance 额外免税额
BzXTHFMSy additional amount for unexpired risk 未过期风险的额外款额
2+oS'nL additional assessable profit 补加应评税利润
X$Y\/|!z additional assessment 补加评税
kgv29j?k ; additional commitment 额外承担
@'> Ul!.] additional commitment vote 额外承担拨款
)8JfBzR additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
RSTA!?K/. additional dependent parent allowance 供养父母额外免税额
qlNB\~HCe additional provision 额外拨款
k9*6`w additional stamp duty 附加印花税
M(|6YF7u additional tax 补加税罚款；补加税款
L=_ Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
* YR>u @ adjudged bankrupt 被裁定破产
gj@>9 adjudicated bankrupt 裁定破产人
Bo4MoSF} adjudication fee 裁定费；评定印花税额手续费；评估契据费
` 'vNHY adjudication of bankruptcy 裁定破产；宣告破产
kM;}$ *? adjudication of insolvency 裁定无力偿还债务
r+W ;}nyf adjusted actual 经调整的实数；调整后的实数
%W 8*vSbx adjusted current assets 经调整的流动资产；调整后的流动资产
r .`&z adjusted figure 经调整的数字；调整后的数额
N0V` xrS adjusted liabilities 经调整的负债；调整后的负债
/* G-\| adjusted loss 经调整的亏损；调整后的亏损
]=%oBxWAP 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
e#<A\? adjusted profit 经调整的利润；调整后的利润
M wH xn% adjusted surplus 经调整的盈余额；调整后的盈余额
ul& }'jBr adjusted value 经调整的价值；调整后的价值
c D5N '3 adjustment 调整；修订；理算〔保险〕
#trb4c{{5 adjustment centre 调剂中心
;u hpo adjustment lag 调整过程的时间差距；调整时差
Q>yO,H| adjustment mechanism 调整机制
[sXn B$ adjustment of loss 亏损调整
UfNcI[xr adjustment process 调整过程；调整程序
r}4 adjustment range 调整幅度
e` eh;@9p administered exchange rate 受管制汇率
t!&p5wJ*Q Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
!CUy{nV administration expenses 行政费用
"MPr'3 administration fee 手续费；行政费
f5`q9w_c administration in bankruptcy 破产管理
q |Orv =v administration order 遗产管理令
[!S%nYs&8L administrator 管理人；遗产管理人
($X2SIZh administrator of the estate 遗产管理人
}I"k=>Ycns admission of debt 债项承认书
r]B`\XWz admission of proof 接纳债权证明
G@4n]c_ advance 放贷款项；垫付款项；预支款项；预付款项
U:fGIEz{ZY advance account 暂支帐目；预付款帐户
vPSY 1NC5 advance compensation 预付补偿金
WX&0;Kr advance from shareholder 股东垫款
Ru~;awV? advance pending reimbursement 预支以待日后付还
mcb|N_#n/ advanced economy 先进经济体系
m4@Lml+B, advancement 预付；预付财产
^fEer advances warrant 垫款令
y;VmA#k` advancing 贷出
[2.;gZj adverse balance 逆差
[+wLy3_ adverse exchange 逆汇
] ]lN[J advertisement addressed to shareholders 在报章刊登的致股东通告
l3Wh&*0 advice for collection 托收通知书
U}<' [o
V advice of drawing 提款通知书；汇票通知书
5,#aN}v#? advice of payment 付款通知
[l *;+N+ Advisory Committee [Securities and Futures Commission]
APv&
^\oUH 谘询委员会〔证券及期货事务监察委员会〕
Reb o.6rG Advisory Committee on Diversification 经济多元化谘询委员会
c9ea%7o{0a affidavit 誓章；遗产申报誓章
Vif)e4{Pn affidavit of no receipt 述明无收款的誓章
c{{RP6o/j= affiliate 联号；联营公司；附属公司
[<JY[o= affiliated company 附属公司；联号；联营公司
fD#!0^ affirmation [estate duty] 非宗教式宣誓〔遗产税〕
e8U6 D+jY affordability 负担能力
zxrbEE Q African Development Bank [AfDB] 非洲开发银行
hr?0RPp} after-acquired property 事后取得的财产
'p&q}IO after-hours dealing 市后交易
&9 khIJI n after-tax profit 税后盈利；税后利润；税后溢利
D9r4oRkP* agency agreement 代理协议
h%ba! agency expenses 代理机构的开支
:OD-L)Or agency fee 代理费
k&pV`.Imi Agency Law 《代理法》
#^9a[ZLj0 agent 代理人；承销人
\Z ^Tk agent of company 公司代理人
-cB>; f)5r agent's fee 代理人费；经纪费
n*m "yp aggregate 总计；总数；总体数字
~kOXMLRg aggregate amount 总款额；总额
2SXy)m
! aggregate assets and liabilities 总体资产与负债
Gxw>.O){ aggregate at constant price 按固定价格计算的总体数字
Ih%LKFT aggregate demand 总需求
Z"d21D~h9` aggregate gross position 总持仓量
a/g r1 aggregate limit 总限额
,F?O} ijk aggregate of salaries tax 合计薪俸税
X8 x:/]/0 aggregate performance 总体表现；总体业绩
E. 4 X, aggregate supply 总体供应
>8EmfjUoc aggregate surplus 总盈余
;BW-ag \9 aggregate total 整体总额
,L;%-}#$ aggregate value 总值；合计价值
L[. )!c8k aggregated basis 合计基准
zC WN,K` aggregated net chargeable income 合计应课税入息实额
_YA;Nd#%k aggregation 合并计算；合计；总和
B i`m +ob aggregation of incomes of husband and wife 夫妇入息合并计算
K{`3,U2Wx aggregation of property 财产的总和
<xwaFZ agio 差价；贴水
+|.6xC7U 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》
q j *77 Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
b/&{:g!B 《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》
@WuG8G Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
:Y[ ?@/m4 《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》
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4Y|8 Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
hEfFMi=a` 《香港政府和大韩民国政府关于相互促进和保护投资协定》
f"d4HZD^ agreement for a settlement 授产协议
L r9z~T:ED agreement for assignment 转让协议
:pGgxO% q agreement for sale 售卖协议；买卖协议
?#J;[y\ ^ agreement for sale and purchase 买卖协议
D)J'x G_<O agreement for the payment of interest 支付利息协议
f=Kt [|%'e agreement for the repayment of money 还款协议
N3|aNQ=X0 agreement of reinsurance 再保险协议
X~rHNRIU Agricultural Bank of China 中国农业银行
)WbE -m air passenger departure tax 飞机乘客离境税
otJHcGv Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
4@"n7/< airport tax 机场税
m8z414o alcohol duty 酒精税
xj. )iegQ alienation 让与；让渡；转让
C''[[sw'K alimony 生活费；赡养费
Z]k+dJ[- All Ordinaries Index [AOI] 所有普通股指数
`YK% I8 all risks 全险；综合险
& ` weW All Sales Record for Stock Market 《股票市场成交报告》
=f=,YcRn+ Allied Capital Resources Limited 新联财务有限公司
3NlG,e'T2 all-items index [Consumer Price Index] 总指数〔消费物价指数〕
'9 Xw_1B allocation letter 拨款信件
H 2UR allocation of fund 分配款项；预留款项
"kg?O r. allocation of profit 利润分配；溢利分配
c\N-B,m& allocation warrant 拨款令
p&cJo<]=LE allotment 分配；配股
9I*i/fa allotment notice 股份配售通知；配股通知
!kWx'tJ$ allotment of shares 股份分配
cQ`+ A|q allowable 可获宽免；免税的
0 r ilg allowable business loss 可扣除的营业亏损
H
Jj W allowable expenses 可扣税的支出
(!dwUB allowance 免税额；津贴；备抵；准备金
TuMD+^x allowance for debts 债项的免税额
c7/fQc)h4d allowance for depreciation by wear and tear 耗损折旧免税额
@^K_>s9B allowance for funeral expenses 殡殓费的免税额
[p 8 fg!| allowance for inflation 为通货膨胀而预留的款项；通胀准备金
V1\x. 0Fs allowance for repairs and outgoings 修葺及支出方面的免税额
W*Ce1 allowance to debtor 给债务人的津贴
(0QYX[(r~o alteration of capital 资本更改
nCSXvd/ alternate trustee 候补受托人
R \>=}7 amalgamation 合并
%( o[H sl ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
G F O(O ambit of charges 征税范围；收费范围
#)28ESj amended valuation 经修订的估值
: t6.J American Commodities Exchange 美国商品交易所
=f-.aq(G/ American Express Bank Limited 美国运通银行
Xd@x(T~'X American Stock Exchange 美国证券交易所
QTuj v<| amortization 摊销
uJ>_
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= ms
o1 amount due from banks abroad 存放海外银行同业的款项
Czt>?8x` amount due from holding companies 控股公司欠款
~0ZLaiJ amount due from local banks 存放本港银行同业的款项
6)Dp2 amount due to banks 银行同业的存款
te8lF{R amount due to banks abroad 海外银行同业的存款
]x`I@vSf7R amount due to holding companies 控股公司存款
O{44GB3 amount due to local banks 本港银行同业的存款
q
NE( @at amount due to outport banks 外埠银行同业的存款
2a[_^v $v amount for note issue 发行纸币的款额
n^;Sh$ Os amount of bond 担保契据的款额
N!#TK9 amount of consideration 代价款额
8CN 0Q&| amount of contribution 供款数额
S1a}9Z| amount of indebtedness 负债款额
x N]88L}Tn amount of principal of the loan 贷款本金额
, K[}Bz amount of rates chargeable 应征差饷数额
_+x&[^gjP amount of share capital 股本额
:Y>M/ /0 amount of sums assured 承保款额
$XO#q OW amount of variation 变动幅度
xDTDfhA amount of vote 拨款数额
o 2sOf amount payable 应付款额
w`F4.e amount receivable 应收款额
UXN!iU) Amsterdam Stock Exchange 阿姆斯特丹证券交易所
lhLE) B2a2 analysis 分析
VLfE3i4Vwl ancillary risk 附属风险
{Tym# annual account 周年帐目；周年帐目报表；年度决算；年结
no lLeRE1 annual accounting date 年结日期
]@UJ 8hDy annual allowance 每年免税额；年积金；年度津贴；年津
[MVG\6Up( annual balance 年度余额
,6FmU$
Kn annual disposable income 每年可动用收入
K\]I@UTwq annual estimates 周年预算
"lJ [H=\ annual fee 年费
Q g;?C annual general meeting 周年大会
{=GWQn6cc annual growth rate 年增率；每年增长率
m?=9j~F * annual long-term supplement 长期个案每年补助金
}v?_.MtS annual pensionable emolument 可供计算退休金的年薪
;wkoQ8FD9 annual report 年报
/\&Wk;u3 Annual Report on the Consumer Price Index 《消费物价指数年报》
1Ev#[FOc annual return 周年报表；周年申报表；每年报税表格
A(>kp=~ Annual Return Rules 《周年报表规则》
~Q)137u]P annual review of consumer prices 每年消费物价回顾
zHsWj^m" annual roll-forward basis 逐年延展方式
G[=8Ko0U+n annual salary 年薪
]C
me)&hX annual statement 年度报表；年度决算表
U~e^ 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
Z>#MTxU( annuitant 年金受益人
8=h$6=1S annuity 年金
:Sj r annuity contract 年金合约
0aS&!"o! annuity on human life 人寿年金
C3
m#v[+ antecedent debt 先前的债项
"|:I]ZB ante-dated cheque 倒填日期支票
z|gG%fM anticipated expenditure 预期开支
jS,zdJs= anticipated net profit 预期纯利
`*n K@: anticipated revenue 预期收入
rZBOWT anti-inflation measure 反通货膨胀措施
+o\s
|G|l anti-inflationary stance 反通货膨胀立场
0 G.y_<= apparent deficit 表面赤字
z<rYh96uA apparent financial solvency 表面偿债能力
) =)=]|3 apparent partner 表面合伙人
#n_uELE application for personal assessment 个人入息课税申请书
`xpU application of fund 资金应用
n xc35 application to release as liquidator and to destruct the books of accounts and documents
v9[[T6t/' 申请免除清盘人职务及毁灭帐簿与文件
=5-| H;da appointed actuary 委任精算师
-bHfo%"^TT appointed auditor 委任核数师；委任审计师
%)K)h&m appointed trustee 委任的受托人
r ]cC4%in appointer 委任人
LFx*_3a apportioned pro rata 按比例分摊
gZs UX^% apportionment 分配；分摊
(y xrK Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
]k (n_+! apportionment formula 分摊方程式
) !!xvyc apportionment of estate duty 遗产税的分摊
L8FLHT+R- appraisal 估价；评估
Ih!D6 appreciable growth 可观增长
"c S?t appreciable impact 显着影响
8'(|1 appreciable increase 可观增长
|H)WJ/` appreciation 增值；升值
N8>;BHBV! appreciation against other currencies 相对其他货币升值
ktr l | appreciation of the exchange value of Hong Kong dollar 港元汇值上升
H lw0i a appreciation tax 增值税
v<`1z?dch appropriation 拨款；拨用；拨付
EQ j2:9f appropriation account 拨款帐目
W~1MeAI Appropriation Bill 拨款法案
W*xz 0 appropriation-in-aid system 补助拨款办法
nFn@Z'T$N approved assets 核准资产
/ !*gH1 s approved basket stock 认可一篮子证券
p?X`f# approved budget 核准预算
G([!(8&2Y approved charitable donation 认可慈善捐款
kOfu7Zj approved charitable institution 认可慈善机构
MO{6B#(<F approved currency 核准货币；认可货币
;rj=hc approved estimates 核准预算
l|[8'*]r! approved estimates of expenditure 核准开支预算
2 HNH@K approved overseas insurer 核准海外保险人
$z9z'^HqO approved overseas trust company 核准海外信托公司
b (,X3x* approved pooled investment fund 核准汇集投资基金
K_J o^BZ approved provident fund scheme 认可公积金计划
C(-bh]J approved provision 核准拨款
pEjA*6v|, approved redeemable share 核准可赎回股份
7b_Ihv
approved regional stock 认可地区性证券
qR~s& SC# approved retirement scheme 认可退休金计划
TT429 approved subordinated loan 核准附属贷款
4^L+LY arbitrage 套戥；套汇；套利
(BgO< arbitrageur 套戥者；套汇者
%EuXL% B arbitrary amount 临时款项
Z' 0Gd@/ arrangement 措施；安排；协定
I499 Rrw#E arrears 欠款
a/.O, &3
arrears of pay 欠付薪酬
eTc0u;{V arrears of revenue 逾期未收税款；逾期未收的帐项
)p MZ5|+X articles of association 组织章程；组织细则；组织章程细则
T~k5` ~\( Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
NC; 4 ascertainment of profit 确定利润
%Nb hR( "Asia Clear" “亚洲结算系统”
0;-S){ Asia Commercial Bank Ltd. 亚洲商业银行有限公司
{.We%{4V Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
1R/=as,R Asian Development Fund [ADF] 亚洲发展基金
-4JdK O Asian dollar bond 亚洲美元债券
=W9;r Qm Asian dollar market 亚洲美元市场
k!]Tg"]JAh Asian dollar rate 亚洲美元利率
wR;_x x Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
13]sZ([B%| Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
<dTo-P asked price 沽盘；喊价；索价；卖方报价
Te"<.0~1 assessable income 应评税入息
j.GpJDq assessable loss 应评税亏损
7oPBe1P,K+ assessable profit 应评税利润
Pl=X<B p assessable value 应评税值
w+ cI0lj assessed profit 估定利润
Q:]F* p2 assessed value 经评估价值
1anV!&a<K( assessment 评税；评定；估价；评税单
{Ex0mw)T assessment number 评税编号；估价编号
'M\ou}P assessment of additional tax 补加税评税
xA nAW assessment of performance 业绩评估；实绩评价
Llf>C,) Assessor 评税主任
g e aeOERc asset price bubbles 资产价格泡沫
snTj!rV/_ asset-backed securities 具资产保证的证券
'3wte9E/ assets accretion 资产增值
35yhe:$nf assets and liabilities 资产与负债
Gb%PBg}HH assets betterment statement 资产递增表；资产改进表
,vQkv u z assets lending 实物放款；有抵押贷款
ZYBNS~Q assets of the company passing on the death 死者去世时转移的公司资产
%@U<|9 %ua assets pledged as security for liabilities 用作负债抵押的资产
\Z^K=K(| assets portfolio 资产投资组合
kImGSIJ assets price 资产价格
{M]m cRB( assets quality 资产质素
l\5}\9yS assets realization 资产变现
5I{Ys M assets refinancing arrangement 资产再集资安排
3G t'<E| " assets securitization 资产证券化
r]'AdJFt assets situated outside Hong Kong 在香港以外地方的资产
\z8TYx@ assets stripping 削减资产；拆卖资产
xH\'gli/ assets value 资产值
\O?#gW\tR assignee 承让人
kX {c+qH M assignment 转让；转让书；转让契
~ K^Z 4 assignment of interest 权益转让
u~?]/-.TY assignment of letters patent and trade mark 专利证书及商标转让
$g#j, assignment of property 物业转让；物业转让书
}rVnuRq assignment right 转让权
t0 9,X assignor 转让人
oZ%t! Fl1 associate 有联系的人；有关连人士；相联者；合伙人；联系人
rQK2&37-,@ Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
ti whG%?2 associate member 附属会员
Y( /VW&K&: associated body corporate 相联法人团体
a2iaP associated company 相联公司；联属公司
jHB,r^ :' associated corporation 相联法团
bdqo2ZO Association of Chartered Certified Accountants [ACCA] [United Kingdom]
lN 1 T\ 公认会计师公会〔英国〕
D?]aYC T Association of Futures Exchange Brokers 香港期货经纪协会
=#1iio&
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
D6_16P JE association of underwriters 承保人组织
33couAP# assumption of control 接管
}?>30+42: assurance 担保；保险；转易；转易书
}(J6zo9(x assurance of interest 权益的转易
1S\q\kz->D at 19XX price 按一九ＸＸ年价格计算
yA(H=L-=!1 at a discount 按赔价计算；按贴水价格计算；打折扣
uZ Id.+Rk at a premium 按溢价计算；按升水价格计算
g}' "&Y at call 通知付款；按通知
LP_ !g at constant market price 按固定市价计算
RXgi> Hz at constant price 按固定价格计算
O" ['.b at cost 按成本计算
Czb@:l%sc at current market price 按当时市价计算；按现时市价计算
P 2;j>=W at current price 按当时价格计算；按现时价格计算
&#g;=jZ at factor cost 按要素成本计算；按生产要素成本计算
y{K~g<VL at money-of-the-day price 按付款当日价格计算
? {cF'RB. at or better 按指定或较佳价位〔买卖指令〕
!e.@Xk.P6 at par 按面值计算；平价
j/wNPB/NM at sight 见票即付
Tb}`]Y`X at the close 按收市盘
V# w $|B\ at the opening 按开市盘
o?^j1\ ^ attestation 见证；见证条款
'fcJ]%-= at-the-money option 平价期权
Pp3tEZfE attorney 受权人；受托代表人
:!3CoC.X|c attornment 新拥有人承认书
u&bo32fc attributable profit 可归属利润
S! ,.#e (Y attributable share value 可归属股份价值
]=q?= %H Auckland Stock Exchange 奥克兰证券交易所
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4:^Y auction 拍卖
w{K_+}fAC auctioneer 拍卖商
j4H,*fc audit 审计；核数
)F]E[sga Audit Commission 审计署
D4n ~ 2] Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
]Rnr>_>x; 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
Z'WoChjM audit review 帐目审查
;{BELv-4 Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
2={`g/WeE audited account 审计帐目；经审计的帐目
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audited annual account 经审计的周年帐目
_l}&| : audited balance sheet 经审计的资产负债表
^N`ar9Db auditor 核数师；核数主任；审计师
tB}&-U|t[~ auditor's certificate 核数师证明书；审计师证明书
y| @[? B auditor's report 核数师报告；审计师报告
(EuHQ &<^9 Aussie bond 澳元债券
wC <!,tB(8 austerity budget 紧缩预算
v2JC{X qrI Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
Aq QArSu, Australia All Ordinaries Index 澳洲所有普通股票指数
Thw E1M Australian Dollar [AUD] 澳元
4\ H;A Australian Options Market 澳大利亚期权市场
z9&$Xao Australian Securities Commission 澳洲证券事务监察委员会
W? F+QmD Australian Society of Certified Practising Accountants 澳洲执业会计师公会
~2V|]Y;s Australian Stock Exchange 澳大利亚证券交易所
Sxjwqqv Austrian Schilling [ATS] 奥地利先令
7 qgHH p authentication 认证；鉴证
$0D]d.w= authority to purchase 委托购买证；委购书
k=w%oqpN authorization 认可；核准；授权；授权书
uQ9P6w=Nt authorization by direction 指示授权
|C Y.Y, authorization by instruction 指令授权
h3>/ ..l authorization by warrant 令状授权
fX#Em'Ab[ authorization of unit trust 单位信托的认可
`EBo(^n}O authorized agent 指定代理人
=|pQA~UU# authorized capital 法定资本
U`ID Z{g authorized clerk 出市员
@\z2FJ79w authorized dealer 认可交易商
ga6M8eOI authorized financial institution 认可财务机构
~e ]83? authorized fund 认可基金
l> 7`D3 authorized fund house 获授权的基金公司；认可基金公司
e<9IwS!/ authorized institution 认可机构
<.s[x~b\` authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
vDv:3qN7( authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
a0CmCv2# authorized insurer 获授权保险人；获认可承保人
ArbfA~jXB authorized investment 特准投资项目
DP &,jU6 authorized person 获授权人
FuLP{]Y+AM authorized representative 获授权代表
9'\18_w authorized share capital 法定股本
: )cPc7$8 automated quotation system 自动报价系统
[$;6LFs } Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
pDCQ?VW 自动交易系统〔香港期货交易所有限公司〕
<i%.bfQ/- automatic adjustment mechanism 自动调整机制
+ Q}Y ?([ automatic adjustment system 自动调整系统
mcpM<vY/H Automatic Clearing House 自动票据交换所
c3Y\XzV3v automatic exchange rates accumulation system 自动化汇率累集系统
68+ 9^ Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
"S_t%m&R automatic teller machine [ATM] 自动柜员机
ygWo 9? autopay 自动转帐
iZwt,)( available assets 可用资产
UOy`N~\gh+ available fiscal reserve 现存财政储备
O9dIob u4 available profit 可用利润
2u *o/L+ Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
NK~j>>^; v average 平均；平均数；海损
"qIO,\3T average basic salary 平均基本薪金
I|n<B"Q6^ average consumer expenditure 平均消费开支；一般消费开支
@i$9c )D average cost 平均成本
=UM30
P/ average cost of land production 增辟土地平均成本
2} /Z.)^Q average daily turnover 平均每日成交额
' n#;~ average daily wage rate 平均每日工资率
u qXvN'Jr average expenditure pattern 平均开支模式
1<\@i{;xsU average growth rate 平均增长率
M0S}-eXc5 average net fixed assets 固定资产平均净值
pD eqBO average of relatives 相对价格平均数
bezT\F/\ average price 平均价格
uv/I`[@HK8 average propensity to consume 平均消费倾向；一般消费倾向
F(Pe@ #)A average propensity to save 平均储蓄倾向；一般储蓄倾向
Jj8z ~3XnJ average rate 平均率
!\z :S?V average revenue 平均收入；平均收益
B ;9^ average stock 平均库存；平均存货
_ohZTT%l average yearly rent 平均年租
V ;
Yl:* avoidance of double taxation 避免双重课税
z\sy~DM;> avoidance of tax 避税
