A:
KZ
pqbI Z A share Ａ股；甲类股份
} O8|_d abatement of tax 减税；减扣免税额
)}1 J.>5 ABN AMRO Bank N.V. 荷兰银行
$uF} GP_) above-the-line expenditure 线上项目支出；经常预算支出
S
v$%-x^t above-the-line receipt 线上项目收入；经常预算收入
&[}b HX / ABSA Asia Limited 南非联合亚洲有限公司
|[;9$Vn absolute change 绝对数值变更
kFW9@ !9 absolute expenditure 实际开支
)Y+n4UL3NK absolute guideline figure 绝对准则数字
t{|
KL<d] absolute interest 绝对权益
G< l+94( absolute order of discharge 绝对破产解除令
0~Z >}( absolute profit margin 绝对利润幅度
Lf{9=; absolute value 实值；绝对值
oQ1>*[e<u absolutely vested interest 绝对既得权益
(PE x<r1 absorbed cost 已吸收成本；已分摊成本
a_P8!pk+5 absorption 吸收；分摊；合并
x}$SB%9/ absorption rate 吸收率；摊配率；分摊率
}eetx68\ ACB Finance Limited 亚洲商业财务有限公司
Q\z6/1:9Z acceptable form of reciprocity 合理的互惠条件
9}p? h1NrY acceptable rate 适当利率；适当汇率
$ 014/IB acceptance agreement 承兑协议
{b6| wQ\ acceptance for honour 参加承兑
gE]6]L acceptor 承兑人；接受人；受票人
GuPxN}n
5 acceptor for honour 参加承兑人
8i/5L=a"` accident insurance 意外保险
Gj f b< Accident Insurance Association of Hong Kong 香港意外保险公会
7)tkqfb] accident insurance scheme 意外保险计划
GKTt!MK accident year basis 意外年度基准
byoP1F% accommodation 通融；贷款
3oc p4x`[ accommodation bill 通融票据；空头票据
ZxLd h8v. accommodation party 汇票代发人
p'{B|ujj6 account balance 帐户余额；帐户结余
{Z0(V"Q account book 帐簿
S-l<+O1fy account collected in advance 预收款项
d$qivct account current book 往来帐簿
A?i
~*#wE account of after-acquired property 事后取得的财产报告
2o2jDQ|7 account of defaulter 拖欠帐目
f?vbIc` account payable 应付帐款
4&%0% account payee only [A/C payee only] 只可转帐；存入收款人帐户
V>D8l @ account receivable 应收帐款
j5\z7 account receivable report 应收帐款报表
E/[>#%@i account statement 结单；帐单；会计财务报表
} 7?_> account title 帐户名称；会计科目
' .
5&Z accountant's report 会计师报告
UMtnb:ek Accountant's Report Rules 会计师报告规则
2%4u/ accounting and auditing procedure 会计与审计程序；会计与核数程序
U9"g;t+/ Accounting Arrangements 《会计安排》
U'~M(9uv: accounting basis 会计基础
!r\u,l^ accounting by Official Receiver 破产管理署署长呈交的帐目
h</,p49gM Accounting Circular 《会计通告》
?APzb4f^W accounting class 会计类别
CjR!dh1w_ accounting date 记帐日期；会计结算日期
s&v7<)*q accounting for money 款项核算
tofX.oi+C$ Accounting Officer 会计主任
zF:
:?L~ accounting period 会计报告期；会计期
qzon);#7w accounting policy 会计政策；会计方针
0'wchy> accounting practice 会计惯例
D6+^Qmu"p accounting principle 会计准则
N+lhztYQ? accounting record 会计记录
pLYLHS`* accounting report 会计报告
L%S(z)xX3 Accounting Services Branch [Treasury] 会计事务部〔库务署〕
5Z;i K(>IX Accounting Society of China 中国会计学会
/{6&99SJcc accounting statement 会计报表
CFK{.{d]B accounting system 会计制度；会计系统
r+TvC{ accounting transaction 会计事项；帐务交易
r:{;HM+ accounting treatment 会计处理
{ CH5`& accounting year 会计年度
zv .#9^/y accretion 增值；添加
Jb/VITqN4 accrual 应计项目；应累算数目
%-?k [DL6 accrual basis 应计制；权责发生制
kz0pX- @b accrual basis accounting 应计制会计；权责发生制会计
SI`ems{1>c accrue 应累算；应计
B,V:Qs6" accrued benefit 应累算利益
953GmNZ7 accrued charges 应计费用
5J-slNN CQ accrued cumulative preference share dividend 应累算的累积优先股股息
8Y "R@'~ accrued expenses 应累算费用
hKVb#|$ accrued interest payable 应付利息；应计未付利息
u+lNcyp"MW accrued interest receivable 应收利息；应计未收利息
cqYMzS
t accrued right 累算权益
C5,\DdCX, accruing profit 应累算的利润
73j \!x accumulated fiscal reserve 累积财政储备
C>A} e6o accumulated profit 累积利润；滚存溢利
%OJ"@ 6A accumulated reserve 累积储备
F 4NM q&_ accumulation of surplus income 累积收益盈余
o,r K8x acquired assets 既得资产
y_``-F&Z acquisition 收购；购置；取得
5Lm-KohT' acquisition cost 购置成本
lb{X 6_. acquisition expenses 购置费用
f4O}WU}l{s acquisition of 100% interest 收购全部股权
"M;[c 9 acquisition of control 取得控制权
g '+2bQ acquisition of fixed assets 购置固定资产
}0[<xo>K acquisition of shell “买壳”
qXprD.; } acquisition price 收购价
Fs}B\R/J act of God 天灾
ep6V2R acting partner 执事合伙人
e%km}m A active market 买卖活跃的市场；交投畅旺的市场；旺市
|J"\~%8 active partner 积极参与的合伙人
a8YFH$Xh active trading 交投活跃
8UzF*gS actual circulation 实际流通
~ #jnkD actual cost 实际成本
c8N pk< actual expenditure 实际开支；实际支出
xyP 0haE actual income 实际入息；实际收入；实际收益
x"7PnN|~ actual market 现货市场
t*`G@Nj actual price 现货价；实际价格
iu9+1 +- actual profit 实际利润
W!+eJ!Da actual quotation 实盘；实际价位；实际报价
e6>[Z C actual year basis 按实际年度计算
%+((F +[ actuals 实货
(&=3 Y8 actuarial investigation 精算调查
l\"CHwN?Y actuarial principle 精算原则
TyvUdU actuarial report 精算师报告
Z6zLL Actuarial Society of Hong Kong 香港精算学会
r]'[qaP actuarial valuation 精算师估值
)xL_jSyh actuary 精算师
(Z0.H3 ad referendum agreement 暂定协议；有待覆核的协定
S\ K[l/ ad valorem duty 从价税；按值征税
}R~C<3u\2 ad valorem duty system 从价税制
RWB ]uHzE ad valorem fee 从价费
g W?Hd/ ad valorem tariff 从价关税
j *FpQiBoT additional allowance 额外免税额
)h]tKYx additional amount for unexpired risk 未过期风险的额外款额
L<G6)'5W additional assessable profit 补加应评税利润
]M 2n%9 additional assessment 补加评税
-M+o ; additional commitment 额外承担
#sv:) p additional commitment vote 额外承担拨款
Pz|}[Cx- additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
?es 9j] additional dependent parent allowance 供养父母额外免税额
BwYR " additional provision 额外拨款
{qm5H7sL additional stamp duty 附加印花税
z<s ~ ` additional tax 补加税罚款；补加税款
29W`L2L Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
DG=_E\"# adjudged bankrupt 被裁定破产
MM~4D adjudicated bankrupt 裁定破产人
iA4VT, adjudication fee 裁定费；评定印花税额手续费；评估契据费
cef :>>6_ adjudication of bankruptcy 裁定破产；宣告破产
PKev)M;C+ adjudication of insolvency 裁定无力偿还债务
%+dRjG ~TB adjusted actual 经调整的实数；调整后的实数
= T$2Qo8 adjusted current assets 经调整的流动资产；调整后的流动资产
rm<`H(cT adjusted figure 经调整的数字；调整后的数额
) LL.fPic adjusted liabilities 经调整的负债；调整后的负债
_AiGD adjusted loss 经调整的亏损；调整后的亏损
i7?OZh*f adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
4)9Pgp : adjusted profit 经调整的利润；调整后的利润
{ !t6&
A adjusted surplus 经调整的盈余额；调整后的盈余额
OYOczb] adjusted value 经调整的价值；调整后的价值
BO 3z$c1yU adjustment 调整；修订；理算〔保险〕
^C8f( adjustment centre 调剂中心
-}5dZ ; adjustment lag 调整过程的时间差距；调整时差
0
d2to5 ( adjustment mechanism 调整机制
OSK:Cb.-?F adjustment of loss 亏损调整
i;J*9B_U adjustment process 调整过程；调整程序
V' AZs; adjustment range 调整幅度
]Gl5Qf:+z administered exchange rate 受管制汇率
R;w1& Z Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
s="cg0 PD administration expenses 行政费用
?YM0VB,y administration fee 手续费；行政费
+7t: /_b~ administration in bankruptcy 破产管理
%"3tGi : / administration order 遗产管理令
p S!N<;OWr administrator 管理人；遗产管理人
Um CIjwk administrator of the estate 遗产管理人
2yV {y#\ admission of debt 债项承认书
XE|" n admission of proof 接纳债权证明
mTa^At" advance 放贷款项；垫付款项；预支款项；预付款项
7 v(<<> advance account 暂支帐目；预付款帐户
AH
]L C6- advance compensation 预付补偿金
h-@_.&P0e advance from shareholder 股东垫款
n{E + r advance pending reimbursement 预支以待日后付还
P' k`H advanced economy 先进经济体系
'L6+B1Op advancement 预付；预付财产
W0Q;1${ advances warrant 垫款令
{"^#CSi advancing 贷出
%[m%QP1;p adverse balance 逆差
ePI)~ adverse exchange 逆汇
d\rs/e e advertisement addressed to shareholders 在报章刊登的致股东通告
/7b$C]@k advice for collection 托收通知书
RTYhgq advice of drawing 提款通知书；汇票通知书
n 4EZy<~m advice of payment 付款通知
bhT:MW! Advisory Committee [Securities and Futures Commission]
,:3Di ( 谘询委员会〔证券及期货事务监察委员会〕
;gW?Fnry; Advisory Committee on Diversification 经济多元化谘询委员会
$@L}/MO affidavit 誓章；遗产申报誓章
qo0]7m 7| affidavit of no receipt 述明无收款的誓章
Pcii Dh~/ affiliate 联号；联营公司；附属公司
d#nKT qSg affiliated company 附属公司；联号；联营公司
4N{^niq7 affirmation [estate duty] 非宗教式宣誓〔遗产税〕
CFx$r_!~ affordability 负担能力
W_G'wU3R African Development Bank [AfDB] 非洲开发银行
^1+&)6s7V after-acquired property 事后取得的财产
`@i! 'h after-hours dealing 市后交易
}Gm/9@oKc after-tax profit 税后盈利；税后利润；税后溢利
m_1BB$lyP2 agency agreement 代理协议
u:&Lf agency expenses 代理机构的开支
Kg;1%J>ee agency fee 代理费
vh^,8pPy Agency Law 《代理法》
SgPvQ'\ agent 代理人；承销人
: w 4Sba3 agent of company 公司代理人
'x!5fAy agent's fee 代理人费；经纪费
' #0'_9} aggregate 总计；总数；总体数字
khtSZ"8X aggregate amount 总款额；总额
q U,u(E l aggregate assets and liabilities 总体资产与负债
B@2VI
1% aggregate at constant price 按固定价格计算的总体数字
:*/ `"M)' aggregate demand 总需求
m339Y2%= aggregate gross position 总持仓量
5m&Zq_Q e aggregate limit 总限额
DJf!{:b) aggregate of salaries tax 合计薪俸税
]J7.d$7T aggregate performance 总体表现；总体业绩
myeez+@ m aggregate supply 总体供应
$Y5m"wySZ aggregate surplus 总盈余
:vk TV~ aggregate total 整体总额
[<M~6] aggregate value 总值；合计价值
L) ]|\| aggregated basis 合计基准
("B[P/ aggregated net chargeable income 合计应课税入息实额
|[}!E/7>b aggregation 合并计算；合计；总和
>FabmIcC aggregation of incomes of husband and wife 夫妇入息合并计算
zn'F9rWx> aggregation of property 财产的总和
U6 @Hgi> agio 差价；贴水
kq kj.# u 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》
o1 kY|cnGH Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
zg2}R4h 《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》
]l
WEdf+ Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
TxD,A0 《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》
2\p8U#"" Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
'-7rHx 《香港政府和大韩民国政府关于相互促进和保护投资协定》
E9IU ,P6a agreement for a settlement 授产协议
* Jy'3o agreement for assignment 转让协议
d/O~"d agreement for sale 售卖协议；买卖协议
AD=vY DR+ agreement for sale and purchase 买卖协议
z_^Vgb] agreement for the payment of interest 支付利息协议
$ &Ntdn agreement for the repayment of money 还款协议
+I {ZW}rA agreement of reinsurance 再保险协议
~<?+(V^D
Agricultural Bank of China 中国农业银行
#Jo#[-r air passenger departure tax 飞机乘客离境税
dC7YVs_,# Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
tJ
NJ S airport tax 机场税
5DEK`#* alcohol duty 酒精税
WDC+Jmlgp alienation 让与；让渡；转让
`EUu fTYi alimony 生活费；赡养费
Qt@_C*,P All Ordinaries Index [AOI] 所有普通股指数
< :mV^tK all risks 全险；综合险
.m&JRzzV
All Sales Record for Stock Market 《股票市场成交报告》
wMB. p2 Allied Capital Resources Limited 新联财务有限公司
O "$uw all-items index [Consumer Price Index] 总指数〔消费物价指数〕
" +g9}g allocation letter 拨款信件
h2SVDKj allocation of fund 分配款项；预留款项
`5V=U9zdE allocation of profit 利润分配；溢利分配
iz&$q ]P8 allocation warrant 拨款令
QU]& q`GE allotment 分配；配股
<,r|*pkhp~ allotment notice 股份配售通知；配股通知
-_ bn GY%, allotment of shares 股份分配
X2?
^t]-N allowable 可获宽免；免税的
SM;*vkwz~ allowable business loss 可扣除的营业亏损
3++ }4%w allowable expenses 可扣税的支出
LyaFWx allowance 免税额；津贴；备抵；准备金
'@$YX*[ allowance for debts 债项的免税额
7*9a`p3w allowance for depreciation by wear and tear 耗损折旧免税额
X0\ 2q D allowance for funeral expenses 殡殓费的免税额
4&}V3"lg allowance for inflation 为通货膨胀而预留的款项；通胀准备金
Ho}"8YEXNV allowance for repairs and outgoings 修葺及支出方面的免税额
x}Y allowance to debtor 给债务人的津贴
[z2XK4\e1T alteration of capital 资本更改
dr|>P* alternate trustee 候补受托人
pSjJ u D amalgamation 合并
.^aakM ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
,cgFdOM. ambit of charges 征税范围；收费范围
oNyVRH ZH amended valuation 经修订的估值
JnW G_|m) American Commodities Exchange 美国商品交易所
toq/G,N Q American Express Bank Limited 美国运通银行
{t.5cX"[ American Stock Exchange 美国证券交易所
*>lh2ssl L amortization 摊销
Z*+0gJ <Y amount due from banks 存放银行同业的款项
\3M<_73 amount due from banks abroad 存放海外银行同业的款项
PTU _ <\ amount due from holding companies 控股公司欠款
;_o1{? ~ amount due from local banks 存放本港银行同业的款项
-C]k YQ
amount due to banks 银行同业的存款
HHT_ }_? amount due to banks abroad 海外银行同业的存款
'qL:7 amount due to holding companies 控股公司存款
|K|[>[?Z/ amount due to local banks 本港银行同业的存款
03ol6y )C amount due to outport banks 外埠银行同业的存款
:]Nn(}, amount for note issue 发行纸币的款额
N~""Lc& amount of bond 担保契据的款额
( Dy6I;S amount of consideration 代价款额
I~^t\iujs amount of contribution 供款数额
\k DQ[4mGq amount of indebtedness 负债款额
HE;}B!> amount of principal of the loan 贷款本金额
^tMb"WO amount of rates chargeable 应征差饷数额
50s1o{xwc amount of share capital 股本额
Re=()M amount of sums assured 承保款额
Kyf,<z F amount of variation 变动幅度
wMW."gM| amount of vote 拨款数额
9HsiAi* amount payable 应付款额
86*9GS?U( amount receivable 应收款额
l}bAwJ? Amsterdam Stock Exchange 阿姆斯特丹证券交易所
f`$F^= analysis 分析
i;flK*HOZ9 ancillary risk 附属风险
I P LKOT~ annual account 周年帐目；周年帐目报表；年度决算；年结
% Z8' h\| annual accounting date 年结日期
&RJ*DAmL annual allowance 每年免税额；年积金；年度津贴；年津
t@&U2JaL>W annual balance 年度余额
diz= |g=w annual disposable income 每年可动用收入
u PT2ga ] annual estimates 周年预算
:17Pc \:DS annual fee 年费
3s]aXz: annual general meeting 周年大会
"t.Jv%0= annual growth rate 年增率；每年增长率
rD\)n dPv annual long-term supplement 长期个案每年补助金
-wsoJh
annual pensionable emolument 可供计算退休金的年薪
C`@gsF"<7 annual report 年报
0.aIcc Annual Report on the Consumer Price Index 《消费物价指数年报》
&G|^{!p/G annual return 周年报表；周年申报表；每年报税表格
vg-Ah6BC{ Annual Return Rules 《周年报表规则》
Sx0/Dm annual review of consumer prices 每年消费物价回顾
C09rgEB\B annual roll-forward basis 逐年延展方式
~n"?*I ` annual salary 年薪
th1;Ym+Ze annual statement 年度报表；年度决算表
mo?*nO|- 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
o"V+W annuitant 年金受益人
68?> #o865 annuity 年金
j* ZU}Ss annuity contract 年金合约
B? aMX,1 annuity on human life 人寿年金
qs%U J0tR antecedent debt 先前的债项
_UA|0 a!- ante-dated cheque 倒填日期支票
}`$s "Iv@ anticipated expenditure 预期开支
hm\UqIt anticipated net profit 预期纯利
&z]x\4#, anticipated revenue 预期收入
#z 1/VZ anti-inflation measure 反通货膨胀措施
GGs7]mhA anti-inflationary stance 反通货膨胀立场
4J1_rMfh apparent deficit 表面赤字
:jf/$]p apparent financial solvency 表面偿债能力
WM;5/;bB apparent partner 表面合伙人
HU/2P` DGP application for personal assessment 个人入息课税申请书
Pav W@ application of fund 资金应用
*iN5/w{VG application to release as liquidator and to destruct the books of accounts and documents
;nx.:f 申请免除清盘人职务及毁灭帐簿与文件
8wrO64_NO appointed actuary 委任精算师
8B(=Y;w appointed auditor 委任核数师；委任审计师
xi<yB0MoA appointed trustee 委任的受托人
/^L <q appointer 委任人
'T|EwrS j apportioned pro rata 按比例分摊
~:
fSD0 apportionment 分配；分摊
I.'/!11> Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
nMJ ( tQ apportionment formula 分摊方程式
6M
;lD5(> apportionment of estate duty 遗产税的分摊
[4hi/6 0 appraisal 估价；评估
gq]@*C appreciable growth 可观增长
)$GCur~ appreciable impact 显着影响
T/.U Mw appreciable increase 可观增长
ck b(+*+l appreciation 增值；升值
Qo!F?i/ n appreciation against other currencies 相对其他货币升值
ify48] appreciation of the exchange value of Hong Kong dollar 港元汇值上升
lGt:.p{NG appreciation tax 增值税
WD_{bd ) appropriation 拨款；拨用；拨付
${rWDZ0Z appropriation account 拨款帐目
ORM3o ucP Appropriation Bill 拨款法案
5UJ ?1"J appropriation-in-aid system 补助拨款办法
>& 4) : approved assets 核准资产
U)M &AYb approved basket stock 认可一篮子证券
!Eg2#a ? approved budget 核准预算
gnkeJ}K approved charitable donation 认可慈善捐款
gj
iFpW4 approved charitable institution 认可慈善机构
V'gJtF approved currency 核准货币；认可货币
g!.piG| approved estimates 核准预算
4x<H=CJC approved estimates of expenditure 核准开支预算
5
1N /XE k approved overseas insurer 核准海外保险人
spTz}p^\O approved overseas trust company 核准海外信托公司
*p=enflU
approved pooled investment fund 核准汇集投资基金
a~J!G:( approved provident fund scheme 认可公积金计划
Cn{v\Q~.4 approved provision 核准拨款
/CH]'u^j approved redeemable share 核准可赎回股份
T*gG <8 approved regional stock 认可地区性证券
|h%H Uau approved retirement scheme 认可退休金计划
Sa%%3_& approved subordinated loan 核准附属贷款
V']Z_$_ arbitrage 套戥；套汇；套利
EJ>rW(s arbitrageur 套戥者；套汇者
"G~! J\ arbitrary amount 临时款项
pg!MtuC} arrangement 措施；安排；协定
SSCs96 arrears 欠款
)hl7)~S< arrears of pay 欠付薪酬
d=meh4 Y arrears of revenue 逾期未收税款；逾期未收的帐项
$U. | articles of association 组织章程；组织细则；组织章程细则
t)Cf]]dV Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
VKZP\]$XG ascertainment of profit 确定利润
N Uv Vhy]{ "Asia Clear" “亚洲结算系统”
UGd\`*Cj Asia Commercial Bank Ltd. 亚洲商业银行有限公司
LGW:+c Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
7G^Q2w Asian Development Fund [ADF] 亚洲发展基金
[|YvVA Asian dollar bond 亚洲美元债券
:*&c' Asian dollar market 亚洲美元市场
kW2DKr-[ Asian dollar rate 亚洲美元利率
VBix8| Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
#R:&Irh Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
8B &EH + asked price 沽盘；喊价；索价；卖方报价
:hs~;vn) assessable income 应评税入息
_ Y ; tD assessable loss 应评税亏损
.D ^~!A assessable profit 应评税利润
AX$r ,KmE assessable value 应评税值
>qOG^{&x assessed profit 估定利润
[T,^ l#S1 assessed value 经评估价值
SepwMB4@ assessment 评税；评定；估价；评税单
#+p- assessment number 评税编号；估价编号
W9 0!*1 assessment of additional tax 补加税评税
M;Pry 3J assessment of performance 业绩评估；实绩评价
7 s{vou Assessor 评税主任
tuIZYp8tIN asset price bubbles 资产价格泡沫
p&x!m}! asset-backed securities 具资产保证的证券
ha$1vi}b assets accretion 资产增值
{& >rKCi assets and liabilities 资产与负债
>h\u[I$7 assets betterment statement 资产递增表；资产改进表
qe#5;# assets lending 实物放款；有抵押贷款
zs Q|L wQ assets of the company passing on the death 死者去世时转移的公司资产
& nXE?-J assets pledged as security for liabilities 用作负债抵押的资产
a-E}3a assets portfolio 资产投资组合
Nj3iZD| assets price 资产价格
m N}szW, assets quality 资产质素
dt:$:,"
assets realization 资产变现
eGq7+ assets refinancing arrangement 资产再集资安排
KzO"$+M assets securitization 资产证券化
O 7
aLW assets situated outside Hong Kong 在香港以外地方的资产
tF} ^ assets stripping 削减资产；拆卖资产
: =;{w~D assets value 资产值
t!3N|`x assignee 承让人
M yHv> assignment 转让；转让书；转让契
.gDq+~r8O assignment of interest 权益转让
/Yp#` }Ii assignment of letters patent and trade mark 专利证书及商标转让
y`buY+5l assignment of property 物业转让；物业转让书
>*h+ N?
m assignment right 转让权
=?.oH|&\h assignor 转让人
iBAP,cR?` associate 有联系的人；有关连人士；相联者；合伙人；联系人
i cTpx#|= Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
N$]er'` associate member 附属会员
8]&:' associated body corporate 相联法人团体
k*fU:q1
associated company 相联公司；联属公司
jW`JTh oq associated corporation 相联法团
!Yb !Au[ Association of Chartered Certified Accountants [ACCA] [United Kingdom]
U[f00m5{HV 公认会计师公会〔英国〕
xt5/`C Association of Futures Exchange Brokers 香港期货经纪协会
`R8&(kQ Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
A,DBq9Z+4R association of underwriters 承保人组织
dJ6fPB|k assumption of control 接管
(8h4 \utA assurance 担保；保险；转易；转易书
K'r;#I|"J assurance of interest 权益的转易
O[ird`/ at 19XX price 按一九ＸＸ年价格计算
-Y/i
h(I^ at a discount 按赔价计算；按贴水价格计算；打折扣
2uE<mjCt-r at a premium 按溢价计算；按升水价格计算
{s0%XG1$ at call 通知付款；按通知
Om0$6O at constant market price 按固定市价计算
KN|<yF at constant price 按固定价格计算
f+ceL'fr at cost 按成本计算
!Rl|o^Vw>{ at current market price 按当时市价计算；按现时市价计算
8O,\8:I# at current price 按当时价格计算；按现时价格计算
B ]"`}jn at factor cost 按要素成本计算；按生产要素成本计算
~Xxmj!nOf at money-of-the-day price 按付款当日价格计算
4Lt9Dx1 at or better 按指定或较佳价位〔买卖指令〕
g;63$_< at par 按面值计算；平价
1z-.e$&z at sight 见票即付
p5fr}#en at the close 按收市盘
eTx9fx w at the opening 按开市盘
aDNB~CwZZ attestation 见证；见证条款
K 4!-%d$ at-the-money option 平价期权
}UW7py!TN attorney 受权人；受托代表人
!RmVb} m attornment 新拥有人承认书
&ry*~"xoh attributable profit 可归属利润
c
3QgX4vq attributable share value 可归属股份价值
nTqU~'d' Auckland Stock Exchange 奥克兰证券交易所
:*''ci auction 拍卖
:]-oo*xP auctioneer 拍卖商
]^~}/@ audit 审计；核数
^ F] hW Audit Commission 审计署
/sKL|]i= Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
(gBKC]zvz3 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〕
[MTd<@ audit review 帐目审查
E Jk HPn Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
K&|h%4 O audited account 审计帐目；经审计的帐目
=:WZV8@% audited annual account 经审计的周年帐目
X1|
+9 audited balance sheet 经审计的资产负债表
\ cIN]=# auditor 核数师；核数主任；审计师
6 Xvpk1 auditor's certificate 核数师证明书；审计师证明书
r[L%ap\{ auditor's report 核数师报告；审计师报告
]nTeT W Aussie bond 澳元债券
e% \^V\L austerity budget 紧缩预算
~R!1{8HP Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
S> yi D`v Australia All Ordinaries Index 澳洲所有普通股票指数
A5XMA|2_ Australian Dollar [AUD] 澳元
&uN ec( c Australian Options Market 澳大利亚期权市场
B@,r8)D Australian Securities Commission 澳洲证券事务监察委员会
^{+ry<rS> Australian Society of Certified Practising Accountants 澳洲执业会计师公会
_\WR3Q!V Australian Stock Exchange 澳大利亚证券交易所
7OV^>"S Austrian Schilling [ATS] 奥地利先令
Vm[R p, " authentication 认证；鉴证
t%=7v)IOE authority to purchase 委托购买证；委购书
[ RyV R authorization 认可；核准；授权；授权书
MKHnA|uQ]( authorization by direction 指示授权
H5K
Fm # authorization by instruction 指令授权
-H-U8/W C authorization by warrant 令状授权
;KL7SM%g4 authorization of unit trust 单位信托的认可
s5VK authorized agent 指定代理人
:R;w<Tbz" authorized capital 法定资本
0@ `]m authorized clerk 出市员
\((iR>^| authorized dealer 认可交易商
I5Vn#_q +b authorized financial institution 认可财务机构
3<xE_ \DR authorized fund 认可基金
B"^j>SF authorized fund house 获授权的基金公司；认可基金公司
4 2Z:J 0 authorized institution 认可机构
0,Ds1y^ authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
'oa.-g 5 authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
o=m5AUe?J authorized insurer 获授权保险人；获认可承保人
7) rQf{q7 authorized investment 特准投资项目
|L<JOQ authorized person 获授权人
RNT 9M:w authorized representative 获授权代表
?WI v4 authorized share capital 法定股本
/vQ)$;xf# automated quotation system 自动报价系统
V}E['fzBFV Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
`Y&`2WZ ~ 自动交易系统〔香港期货交易所有限公司〕
=M\yh,s! automatic adjustment mechanism 自动调整机制
bxXpw& automatic adjustment system 自动调整系统
yzS]FwW7 Automatic Clearing House 自动票据交换所
*6s_7{; automatic exchange rates accumulation system 自动化汇率累集系统
{*_Ln Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
{]CZgqE{ automatic teller machine [ATM] 自动柜员机
v t
EfH autopay 自动转帐
CmU@8-1 available assets 可用资产
6#Vl3o(E| available fiscal reserve 现存财政储备
&h5Vhzq(< available profit 可用利润
{wS i?;[Gq Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
7e<=(\(yl average 平均；平均数；海损
*p{p.%Qs: average basic salary 平均基本薪金
i$Y#7^l%k average consumer expenditure 平均消费开支；一般消费开支
E?w#$HS average cost 平均成本
&CG 94 average cost of land production 增辟土地平均成本
R?wZ\y Ks} average daily turnover 平均每日成交额
@2Z|\ojJ average daily wage rate 平均每日工资率
?^&ih:" average expenditure pattern 平均开支模式
A c_ P^ average growth rate 平均增长率
-laH^<jm5 average net fixed assets 固定资产平均净值
Hh bBt'fH average of relatives 相对价格平均数
$(1t~u<17 average price 平均价格
T8 FW(Gw# average propensity to consume 平均消费倾向；一般消费倾向
_}{KS, f]0 average propensity to save 平均储蓄倾向；一般储蓄倾向
l6' KIg average rate 平均率
N_%@_$3G] average revenue 平均收入；平均收益
}e 7Rpgu average stock 平均库存；平均存货
F/v.hP_ average yearly rent 平均年租
!r/i<~'Bx avoidance of double taxation 避免双重课税
6i/unwe!`) avoidance of tax 避税
