A:
"@w%TcA A share Ａ股；甲类股份
rI+w1';C1 abatement of tax 减税；减扣免税额
z x Uj1 ABN AMRO Bank N.V. 荷兰银行
~9{;V KgK above-the-line expenditure 线上项目支出；经常预算支出
>1G*ya) above-the-line receipt 线上项目收入；经常预算收入
p30&JJ!~" ABSA Asia Limited 南非联合亚洲有限公司
/t)c fFM absolute change 绝对数值变更
~"2@A
F absolute expenditure 实际开支
~!9Px j* absolute guideline figure 绝对准则数字
r;X0 B absolute interest 绝对权益
p 3FnYz-V absolute order of discharge 绝对破产解除令
vcO`j<` absolute profit margin 绝对利润幅度
{b0& qV absolute value 实值；绝对值
oImgj4C2L absolutely vested interest 绝对既得权益
AWXpA1( absorbed cost 已吸收成本；已分摊成本
?lN8~Ze absorption 吸收；分摊；合并
M2Fj)w2 absorption rate 吸收率；摊配率；分摊率
M.N~fSJ ACB Finance Limited 亚洲商业财务有限公司
S} Cp&}G{P acceptable form of reciprocity 合理的互惠条件
R 0HVLQI acceptable rate 适当利率；适当汇率
.]s( c !{y acceptance agreement 承兑协议
9XqAjez\ acceptance for honour 参加承兑
EvQwGt1)P acceptor 承兑人；接受人；受票人
ZNpExfGEU acceptor for honour 参加承兑人
{V% O4/ accident insurance 意外保险
,nB3c5X)| Accident Insurance Association of Hong Kong 香港意外保险公会
IKzRM|/ accident insurance scheme 意外保险计划
8{SU?MHQLE accident year basis 意外年度基准
G? gXK W accommodation 通融；贷款
D *I;|.=u accommodation bill 通融票据；空头票据
35 5Sd;* accommodation party 汇票代发人
D>b5Uwt account balance 帐户余额；帐户结余
<-B"| u account book 帐簿
]Bd3d% account collected in advance 预收款项
|EV\a[ account current book 往来帐簿
w1@b5- account of after-acquired property 事后取得的财产报告
s~X*U&}5 account of defaulter 拖欠帐目
O& %"F8B account payable 应付帐款
=l2Dm account payee only [A/C payee only] 只可转帐；存入收款人帐户
k7|z$=zY account receivable 应收帐款
G h[`q7B
Q account receivable report 应收帐款报表
_OU.JrqC account statement 结单；帐单；会计财务报表
^h6$> n5 account title 帐户名称；会计科目
W({ TC accountant's report 会计师报告
j-`X_8W Accountant's Report Rules 会计师报告规则
~J>gVg%66 accounting and auditing procedure 会计与审计程序；会计与核数程序
=Cy>$/H64 Accounting Arrangements 《会计安排》
tK|9q s<% accounting basis 会计基础
4!~
.6cp3 accounting by Official Receiver 破产管理署署长呈交的帐目
Qj<{oZp& Accounting Circular 《会计通告》
YG 5Z8@kH accounting class 会计类别
0SY f<$ accounting date 记帐日期；会计结算日期
_p J_V>l accounting for money 款项核算
G9n /S=R? Accounting Officer 会计主任
=PFR{=F accounting period 会计报告期；会计期
nOal7BNN accounting policy 会计政策；会计方针
b ?]ly( accounting practice 会计惯例
yvoo M'R accounting principle 会计准则
ezr\ T accounting record 会计记录
5u|=;Hz*) accounting report 会计报告
u@Cf*VPK Accounting Services Branch [Treasury] 会计事务部〔库务署〕
2@R8P ~^W Accounting Society of China 中国会计学会
fQW_YQsb accounting statement 会计报表
IFrb}yH accounting system 会计制度；会计系统
CI!Eq&D, accounting transaction 会计事项；帐务交易
N`<4:v[P accounting treatment 会计处理
Vv yrty accounting year 会计年度
33<fN:J]f accretion 增值；添加
`!omzE*bk5 accrual 应计项目；应累算数目
{nQ)4.e6 accrual basis 应计制；权责发生制
S}w.#ty En accrual basis accounting 应计制会计；权责发生制会计
@bW[J accrue 应累算；应计
v-;XyVx accrued benefit 应累算利益
\%Ah^U)gS accrued charges 应计费用
=qp}p'BYe accrued cumulative preference share dividend 应累算的累积优先股股息
lQdnL.w$.4 accrued expenses 应累算费用
6/mkJj+" accrued interest payable 应付利息；应计未付利息
r!.+Xr Yg accrued interest receivable 应收利息；应计未收利息
i,'Ka[6
accrued right 累算权益
O| 1f ^_S/ accruing profit 应累算的利润
xdL/0 N3 accumulated fiscal reserve 累积财政储备
50`iCD accumulated profit 累积利润；滚存溢利
' o/N}E!Pt accumulated reserve 累积储备
P('t6MVl T accumulation of surplus income 累积收益盈余
"s>fV9YyZ acquired assets 既得资产
2fzKdkJhe acquisition 收购；购置；取得
%R5Com acquisition cost 购置成本
fys5-1@-p acquisition expenses 购置费用
Cgz&@@j,] acquisition of 100% interest 收购全部股权
Z\|u9DO acquisition of control 取得控制权
`& u<aLA acquisition of fixed assets 购置固定资产
[Y2 2Wi acquisition of shell “买壳”
fwi};)K acquisition price 收购价
i!Dh &XT act of God 天灾
!_U37Uj<m acting partner 执事合伙人
[arTx ^ active market 买卖活跃的市场；交投畅旺的市场；旺市
Hz]4A S active partner 积极参与的合伙人
*b Ci2mbm@ active trading 交投活跃
a1g 6}ym\ actual circulation 实际流通
dNUR)X#e actual cost 实际成本
vXy uEEe actual expenditure 实际开支；实际支出
*|L bbRu actual income 实际入息；实际收入；实际收益
E[jXUOu - actual market 现货市场
Q(I JD4 actual price 现货价；实际价格
)@Zc?Da actual profit 实际利润
/`+Hw dk actual quotation 实盘；实际价位；实际报价
~5r=FF6 actual year basis 按实际年度计算
I(OAEIz actuals 实货
<H5n>3#pH actuarial investigation 精算调查
aFRTNu/r actuarial principle 精算原则
!Tn0M; actuarial report 精算师报告
qnq%mwDeD Actuarial Society of Hong Kong 香港精算学会
mW~i
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y@o9~? M actuary 精算师
QFW0K D`5 ad referendum agreement 暂定协议；有待覆核的协定
w0 Fwd ad valorem duty 从价税；按值征税
Pgn_9Y?< ad valorem duty system 从价税制
x?, ~TC4 ad valorem fee 从价费
RDs,sj/Y9? ad valorem tariff 从价关税
Y& vHOA additional allowance 额外免税额
jDlA <1 additional amount for unexpired risk 未过期风险的额外款额
Ky[bX additional assessable profit 补加应评税利润
kqVg2#<@M additional assessment 补加评税
/[a |DUoHO additional commitment 额外承担
6R ;) additional commitment vote 额外承担拨款
C9<4~IM
w additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
45x,|h[F{5 additional dependent parent allowance 供养父母额外免税额
xClRO,- additional provision 额外拨款
r=fE8[, additional stamp duty 附加印花税
!uWxRpT,7 additional tax 补加税罚款；补加税款
8To7c Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
&sm
@ adjudged bankrupt 被裁定破产
7$(_j<o` adjudicated bankrupt 裁定破产人
'FShNY5 adjudication fee 裁定费；评定印花税额手续费；评估契据费
t|;%DA)fjw adjudication of bankruptcy 裁定破产；宣告破产
XVQL. A7 adjudication of insolvency 裁定无力偿还债务
?^LG
hdR adjusted actual 经调整的实数；调整后的实数
YF} 9k adjusted current assets 经调整的流动资产；调整后的流动资产
b/}'Vf[ adjusted figure 经调整的数字；调整后的数额
a(8>n
Z,V adjusted liabilities 经调整的负债；调整后的负债
$brKl 8P adjusted loss 经调整的亏损；调整后的亏损
;#3ekl{-g 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
\s=Q iPK adjusted profit 经调整的利润；调整后的利润
Bu7A{DRf adjusted surplus 经调整的盈余额；调整后的盈余额
X_D6eYF adjusted value 经调整的价值；调整后的价值
>9-Dd)< adjustment 调整；修订；理算〔保险〕
0jBKCu adjustment centre 调剂中心
Z V!R#Xv adjustment lag 调整过程的时间差距；调整时差
@&?a]>L adjustment mechanism 调整机制
xN6?yr adjustment of loss 亏损调整
d,)}+G adjustment process 调整过程；调整程序
Ns'FH(: adjustment range 调整幅度
"
Wp
administered exchange rate 受管制汇率
x.I][(} Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
aS RjFL^ administration expenses 行政费用
~6p5H}'H1 administration fee 手续费；行政费
GGCqtA^@7d administration in bankruptcy 破产管理
43KaL( administration order 遗产管理令
ucw`;< d8 administrator 管理人；遗产管理人
('=Z }~ administrator of the estate 遗产管理人
#`/bQ~s admission of debt 债项承认书
F
y b[{ " admission of proof 接纳债权证明
! ?jK1{E3 advance 放贷款项；垫付款项；预支款项；预付款项
<BSSa`N` advance account 暂支帐目；预付款帐户
;:P7}v fz! advance compensation 预付补偿金
O47PkP8 advance from shareholder 股东垫款
F av?,Q ,n advance pending reimbursement 预支以待日后付还
UL&} s_ advanced economy 先进经济体系
\H^;'agA advancement 预付；预付财产
*t^eNU A advances warrant 垫款令
"c6<zP advancing 贷出
?fV?|ZGZI adverse balance 逆差
nh<Z1 tMU adverse exchange 逆汇
+ @e
}mL\8 advertisement addressed to shareholders 在报章刊登的致股东通告
>E, Q advice for collection 托收通知书
1t.R+1[c advice of drawing 提款通知书；汇票通知书
Y,'%7u advice of payment 付款通知
]
@ufV Advisory Committee [Securities and Futures Commission]
mB~~_]M
N 谘询委员会〔证券及期货事务监察委员会〕
)Bo]=ZTJ^ Advisory Committee on Diversification 经济多元化谘询委员会
\6{LR& affidavit 誓章；遗产申报誓章
NddO *`8+) affidavit of no receipt 述明无收款的誓章
*#zS^b n affiliate 联号；联营公司；附属公司
c+8V| '4 affiliated company 附属公司；联号；联营公司
}w#F6 affirmation [estate duty] 非宗教式宣誓〔遗产税〕
YGETMIT( affordability 负担能力
RpYcD African Development Bank [AfDB] 非洲开发银行
L"^OdpOs after-acquired property 事后取得的财产
4Ac}(N5D@ after-hours dealing 市后交易
$C u R}g after-tax profit 税后盈利；税后利润；税后溢利
#ra*f~G agency agreement 代理协议
ypl G18 agency expenses 代理机构的开支
NEw $q4 agency fee 代理费
K3L"^a Agency Law 《代理法》
ytiyF2Kp agent 代理人；承销人
eeW`JG-E agent of company 公司代理人
[X<Pk agent's fee 代理人费；经纪费
J#''q"rZ aggregate 总计；总数；总体数字
d*2u}1Jo8 aggregate amount 总款额；总额
AL XTR%f aggregate assets and liabilities 总体资产与负债
W qE
'( aggregate at constant price 按固定价格计算的总体数字
&))\2pl aggregate demand 总需求
&qKig kLd aggregate gross position 总持仓量
w^Ag]HZN aggregate limit 总限额
,:UX<6l
R aggregate of salaries tax 合计薪俸税
\x(^]/@ aggregate performance 总体表现；总体业绩
lI6W$V\, aggregate supply 总体供应
hO3 { aggregate surplus 总盈余
rEM#D]k aggregate total 整体总额
{n&Uf{ aggregate value 总值；合计价值
JRY_ nX aggregated basis 合计基准
o/^ 1Wm= aggregated net chargeable income 合计应课税入息实额
35_)3 R) aggregation 合并计算；合计；总和
;|HL+je;Z aggregation of incomes of husband and wife 夫妇入息合并计算
f@d9Hqr+l; aggregation of property 财产的总和
g*J@[y; agio 差价；贴水
`eR 7H>I 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》
| 55dbL$w Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
to`mnp9Z 《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》
q=4Bny0 Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
4x=(Zw_X 《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》
Z!_n_F k Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
C?o6(p"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》
)R &,'`\ agreement for a settlement 授产协议
Oaa"T8t agreement for assignment 转让协议
^~1<f1 ( agreement for sale 售卖协议；买卖协议
qybxXK: agreement for sale and purchase 买卖协议
0` 5e agreement for the payment of interest 支付利息协议
WbcS: !0 agreement for the repayment of money 还款协议
j_GBH8 ` agreement of reinsurance 再保险协议
tJ'iX>9 I Agricultural Bank of China 中国农业银行
7u|B ](FS air passenger departure tax 飞机乘客离境税
s`;f 2B/| Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
J 'Sm0 airport tax 机场税
t)a;/scT alcohol duty 酒精税
r,;\/^ u* alienation 让与；让渡；转让
Z h' &-c_J alimony 生活费；赡养费
uMd. j$$ All Ordinaries Index [AOI] 所有普通股指数
zk}{ dG^M: all risks 全险；综合险
kO_5|6 All Sales Record for Stock Market 《股票市场成交报告》
;gB `YNL Allied Capital Resources Limited 新联财务有限公司
J=H)JH3 all-items index [Consumer Price Index] 总指数〔消费物价指数〕
GBQn_(b9I allocation letter 拨款信件
<]U1\~j allocation of fund 分配款项；预留款项
_A'{la ~k allocation of profit 利润分配；溢利分配
#ekM "p allocation warrant 拨款令
L0"~[zB]N allotment 分配；配股
,:GN;sIXg allotment notice 股份配售通知；配股通知
N+g@8Q2s;5 allotment of shares 股份分配
orfp>B) 0 allowable 可获宽免；免税的
<Ef[c@3 allowable business loss 可扣除的营业亏损
h-QLV[^ allowable expenses 可扣税的支出
:L i/=>R^ allowance 免税额；津贴；备抵；准备金
{vVTv SC allowance for debts 债项的免税额
T?wzwGp-[ allowance for depreciation by wear and tear 耗损折旧免税额
|"Z{I3Umg allowance for funeral expenses 殡殓费的免税额
<+ tD z ( allowance for inflation 为通货膨胀而预留的款项；通胀准备金
Adx`8}N8 allowance for repairs and outgoings 修葺及支出方面的免税额
$/Ov2z allowance to debtor 给债务人的津贴
VW<0Lt3 alteration of capital 资本更改
(.23rVvnT@ alternate trustee 候补受托人
j . |U=)E amalgamation 合并
,D=fFp n ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
caq} &A]C ambit of charges 征税范围；收费范围
tef^ShF] amended valuation 经修订的估值
QG3&p< American Commodities Exchange 美国商品交易所
!mnUdR|>( American Express Bank Limited 美国运通银行
D1T@R)j American Stock Exchange 美国证券交易所
#b)e4vwC q amortization 摊销
3yO=S0` amount due from banks 存放银行同业的款项
KoBW}x9Jp amount due from banks abroad 存放海外银行同业的款项
DuF"* R~et amount due from holding companies 控股公司欠款
{h dPhL amount due from local banks 存放本港银行同业的款项
3z 8C amount due to banks 银行同业的存款
bS!\#f%9" amount due to banks abroad 海外银行同业的存款
vjUp *R>h amount due to holding companies 控股公司存款
,6"l (]0 amount due to local banks 本港银行同业的存款
8e2?tmWM amount due to outport banks 外埠银行同业的存款
*hY2.t; X amount for note issue 发行纸币的款额
L%\b' fs amount of bond 担保契据的款额
2A:,;~UH amount of consideration 代价款额
wCKj 7y[ amount of contribution 供款数额
{/8Q)2*>0 amount of indebtedness 负债款额
Da1aI]{I amount of principal of the loan 贷款本金额
I'!/[\ _ amount of rates chargeable 应征差饷数额
MaY682}|y amount of share capital 股本额
egR-w[{ amount of sums assured 承保款额
kOrl\_!z 3 amount of variation 变动幅度
!0}\&<8 /m amount of vote 拨款数额
WO*9+\[v amount payable 应付款额
B80aw>M amount receivable 应收款额
>U!*y4 Amsterdam Stock Exchange 阿姆斯特丹证券交易所
5M_Wj*a}7 analysis 分析
l=m(mf?QBg ancillary risk 附属风险
lB;FUck9 annual account 周年帐目；周年帐目报表；年度决算；年结
&^.57] annual accounting date 年结日期
z\!K<d"Xv annual allowance 每年免税额；年积金；年度津贴；年津
X[3}?,aqL annual balance 年度余额
zGlZ!t: annual disposable income 每年可动用收入
L}k/9F.5 annual estimates 周年预算
K_&MoyJJ9f annual fee 年费
9S7A!AKE annual general meeting 周年大会
h2q/mi5{ annual growth rate 年增率；每年增长率
>Aq:K^D/3F annual long-term supplement 长期个案每年补助金
zJN7<sv annual pensionable emolument 可供计算退休金的年薪
BlC<`2S annual report 年报
xL
"!~dN Annual Report on the Consumer Price Index 《消费物价指数年报》
>SmV74[s2 annual return 周年报表；周年申报表；每年报税表格
C NrII sJ Annual Return Rules 《周年报表规则》
[]pN$]+c annual review of consumer prices 每年消费物价回顾
#f,y&\Xmf annual roll-forward basis 逐年延展方式
c-4STPNQi annual salary 年薪
$' wq1u annual statement 年度报表；年度决算表
`` K#}3 Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
j}J Z
annuitant 年金受益人
_e<o7Y@_ annuity 年金
T6BFX0$ annuity contract 年金合约
A#y@`} ]!' annuity on human life 人寿年金
<i. a pBH antecedent debt 先前的债项
/Lf6WMit ante-dated cheque 倒填日期支票
n# 7Pr/*0 anticipated expenditure 预期开支
:#t*K6dz anticipated net profit 预期纯利
*%FA:Y anticipated revenue 预期收入
y/_XgPfWU anti-inflation measure 反通货膨胀措施
S ZU
\i* anti-inflationary stance 反通货膨胀立场
b1?xeG# apparent deficit 表面赤字
=d`5f@'rl apparent financial solvency 表面偿债能力
t*S ."
q apparent partner 表面合伙人
hGTV;eU application for personal assessment 个人入息课税申请书
*C | application of fund 资金应用
^s :y/Kd application to release as liquidator and to destruct the books of accounts and documents
>l5$ 9wO 申请免除清盘人职务及毁灭帐簿与文件
6<'K~ 1do: appointed actuary 委任精算师
&2.u%[gO[q appointed auditor 委任核数师；委任审计师
X[$++p
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t#E}NR appointer 委任人
e Vh - _ apportioned pro rata 按比例分摊
Sus;(3EX apportionment 分配；分摊
bZwnaM4"F Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
~l E _L1-c apportionment formula 分摊方程式
b{7E ;KyY, apportionment of estate duty 遗产税的分摊
IVxWxM*N< appraisal 估价；评估
V|D] M{O appreciable growth 可观增长
X@A1#z+s0] appreciable impact 显着影响
%eWqQ3{P] appreciable increase 可观增长
){;02^tX appreciation 增值；升值
kL*0M<0 ( appreciation against other currencies 相对其他货币升值
S=|@L<O appreciation of the exchange value of Hong Kong dollar 港元汇值上升
}:Z9Vc ZP` appreciation tax 增值税
N_C;&hJN$w appropriation 拨款；拨用；拨付
9)dfL?x8V{ appropriation account 拨款帐目
$% k1fa C Appropriation Bill 拨款法案
i b6^x:HGU appropriation-in-aid system 补助拨款办法
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approved assets 核准资产
2'0K WYM approved basket stock 认可一篮子证券
uKr1Z2 approved budget 核准预算
SI:ifR&T approved charitable donation 认可慈善捐款
d9^E.8p$ approved charitable institution 认可慈善机构
| bv,2uW z approved currency 核准货币；认可货币
bCv {1]RC2 approved estimates 核准预算
E2wz(,@ approved estimates of expenditure 核准开支预算
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approved overseas insurer 核准海外保险人
LJlZ^kh approved overseas trust company 核准海外信托公司
_"a=8a06G approved pooled investment fund 核准汇集投资基金
p JIv+ approved provident fund scheme 认可公积金计划
3(E
$I5 approved provision 核准拨款
7;:#;YS ha approved redeemable share 核准可赎回股份
,T,:-E approved regional stock 认可地区性证券
s i4-3eC approved retirement scheme 认可退休金计划
. d<W`%[ approved subordinated loan 核准附属贷款
sY SLmUZ{ arbitrage 套戥；套汇；套利
>p\e 0n arbitrageur 套戥者；套汇者
)(M7lq.e7 arbitrary amount 临时款项
iPG0o
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*~XA'Vw! arrears 欠款
Kb ;dKQ arrears of pay 欠付薪酬
/7c~nBU arrears of revenue 逾期未收税款；逾期未收的帐项
$rB3m~c| articles of association 组织章程；组织细则；组织章程细则
Ka!I`Yf Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
] ,etZ%z& ascertainment of profit 确定利润
C )-^< "Asia Clear" “亚洲结算系统”
\*vHB`.,ey Asia Commercial Bank Ltd. 亚洲商业银行有限公司
Nh?| RE0t Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
X@N$Z{ Asian Development Fund [ADF] 亚洲发展基金
U\@A _
B Asian dollar bond 亚洲美元债券
w*7|dZk{ Asian dollar market 亚洲美元市场
;U =q-t b Asian dollar rate 亚洲美元利率
;F:fM!l= Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
zt24qTKL Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
k3!a$0 Bs; asked price 沽盘；喊价；索价；卖方报价
t0&@h\K assessable income 应评税入息
R{Y zH56M assessable loss 应评税亏损
a
dfR!&J assessable profit 应评税利润
,U,By~s assessable value 应评税值
(46 {r}_O assessed profit 估定利润
Q[ n\R@ assessed value 经评估价值
3Mjj' 5KH! assessment 评税；评定；估价；评税单
~`8hwR1&z assessment number 评税编号；估价编号
yc;3Id5?> assessment of additional tax 补加税评税
B:TR2G9UT assessment of performance 业绩评估；实绩评价
@LE[ac Assessor 评税主任
f7urJ'!V asset price bubbles 资产价格泡沫
X?r48l?? asset-backed securities 具资产保证的证券
cV
K7 assets accretion 资产增值
0rSIfYZa assets and liabilities 资产与负债
\`.F\ Z assets betterment statement 资产递增表；资产改进表
E8\XNG)V4 assets lending 实物放款；有抵押贷款
-[ 7O 7 ' assets of the company passing on the death 死者去世时转移的公司资产
#U7_a{cn"M assets pledged as security for liabilities 用作负债抵押的资产
) P&9A)8 assets portfolio 资产投资组合
y8Xv~4qQW assets price 资产价格
Y
qdWctUY assets quality 资产质素
jjs&`F y, assets realization 资产变现
G` h+l< assets refinancing arrangement 资产再集资安排
Fe&qwq" assets securitization 资产证券化
zR6siAV9 assets situated outside Hong Kong 在香港以外地方的资产
hi2sec|;< assets stripping 削减资产；拆卖资产
klOp ^w assets value 资产值
rnFM/GAy assignee 承让人
GV |9H]_,I assignment 转让；转让书；转让契
shC; hR&; assignment of interest 权益转让
:t$aN|>y assignment of letters patent and trade mark 专利证书及商标转让
ihe(F 7\U assignment of property 物业转让；物业转让书
8kL4~(hY assignment right 转让权
R,2=&+ e assignor 转让人
D>L2o88 associate 有联系的人；有关连人士；相联者；合伙人；联系人
K<sC F[ Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
WKM)*@#, associate member 附属会员
"@ 3@/I associated body corporate 相联法人团体
. 9G<y 4 associated company 相联公司；联属公司
4R%*Z ~ associated corporation 相联法团
q0 mOG^ Association of Chartered Certified Accountants [ACCA] [United Kingdom]
/TQ}}
YVw 公认会计师公会〔英国〕
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EMtS Association of Futures Exchange Brokers 香港期货经纪协会
yq[Cq =rBk Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
R0U e0pF7 association of underwriters 承保人组织
zJlQ_U- ! assumption of control 接管
Yj( 4&&Q assurance 担保；保险；转易；转易书
7^TV~E# assurance of interest 权益的转易
Iry at 19XX price 按一九ＸＸ年价格计算
4NR@u\S at a discount 按赔价计算；按贴水价格计算；打折扣
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<3 at a premium 按溢价计算；按升水价格计算
/?-7Fg+, at call 通知付款；按通知
6R UrF at constant market price 按固定市价计算
34|a\b} at constant price 按固定价格计算
T $ 4P_* at cost 按成本计算
4-Z()F at current market price 按当时市价计算；按现时市价计算
H jNxqaljt at current price 按当时价格计算；按现时价格计算
B tt]R at factor cost 按要素成本计算；按生产要素成本计算
Yepe=s+9 at money-of-the-day price 按付款当日价格计算
?kw&= T ! at or better 按指定或较佳价位〔买卖指令〕
ybdd;t}&1 at par 按面值计算；平价
xG&SX#[2 at sight 见票即付
+#J,BKul at the close 按收市盘
\$*$= '6" at the opening 按开市盘
&O\(;mFc attestation 见证；见证条款
XEM'}+d at-the-money option 平价期权
+V862R4,o attorney 受权人；受托代表人
q~K(]Ya/ attornment 新拥有人承认书
@JkK99\(>9 attributable profit 可归属利润
qF) < H attributable share value 可归属股份价值
d 5I f"8`@ Auckland Stock Exchange 奥克兰证券交易所
]<uQ.~ auction 拍卖
R5_i15< auctioneer 拍卖商
8[%Ao/m audit 审计；核数
%bXtKhg5eJ Audit Commission 审计署
Mn: /1eY Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
7cg*|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〕
-ZOBAG* audit review 帐目审查
1Y xgR}7 Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
H&}ipaDO audited account 审计帐目；经审计的帐目
^t "iX9 audited annual account 经审计的周年帐目
#<7O08 : audited balance sheet 经审计的资产负债表
o`,Qku k auditor 核数师；核数主任；审计师
n}-3o]ku auditor's certificate 核数师证明书；审计师证明书
Ok-.}q>\Mv auditor's report 核数师报告；审计师报告
;(6g\ 'm Aussie bond 澳元债券
Rs& @4_D austerity budget 紧缩预算
G28O%jD? Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
~q0*"\Ff Australia All Ordinaries Index 澳洲所有普通股票指数
-_VG;$,jE Australian Dollar [AUD] 澳元
s Wjy6; Australian Options Market 澳大利亚期权市场
({}( q m Australian Securities Commission 澳洲证券事务监察委员会
vdoZ&Tu Australian Society of Certified Practising Accountants 澳洲执业会计师公会
@MR?6 n*k Australian Stock Exchange 澳大利亚证券交易所
!hxIlVd{ Austrian Schilling [ATS] 奥地利先令
X*oMFQgP authentication 认证；鉴证
*DI)? authority to purchase 委托购买证；委购书
(LAXM
x authorization 认可；核准；授权；授权书
2i #Sn' 1 authorization by direction 指示授权
(kBP(2V authorization by instruction 指令授权
?|;yVew authorization by warrant 令状授权
0Sl]!PZR1 authorization of unit trust 单位信托的认可
hm bj*8 authorized agent 指定代理人
]Al;l*yw authorized capital 法定资本
:q##fG 'm/ authorized clerk 出市员
Pj#'}ru! authorized dealer 认可交易商
{y
kYW%3s authorized financial institution 认可财务机构
XV>JD/K2 authorized fund 认可基金
Y OyX[& oi authorized fund house 获授权的基金公司；认可基金公司
r PzQ8< authorized institution 认可机构
sPAg)6&M authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
Z@D*1 \TG= authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
X+8B!F authorized insurer 获授权保险人；获认可承保人
|tMn={ authorized investment 特准投资项目
/x@RNd Kv authorized person 获授权人
c2SC|s] authorized representative 获授权代表
^W83 ByP authorized share capital 法定股本
zRl~^~sY automated quotation system 自动报价系统
DLPUqKL] Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
+';>=hha 自动交易系统〔香港期货交易所有限公司〕
E|"= .
T automatic adjustment mechanism 自动调整机制
=H7xD"'%R automatic adjustment system 自动调整系统
i ?;r7> Automatic Clearing House 自动票据交换所
g 8;D/ automatic exchange rates accumulation system 自动化汇率累集系统
mo]KCi Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
`RQ#. automatic teller machine [ATM] 自动柜员机
2+ 8# H. autopay 自动转帐
y9Y 1PH7G available assets 可用资产
]bCq=6ZKR available fiscal reserve 现存财政储备
]
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kW= z+ Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
P%pp
)BS average 平均；平均数；海损
cRvvzX average basic salary 平均基本薪金
2R-A@UE2 average consumer expenditure 平均消费开支；一般消费开支
[}mA`5 average cost 平均成本
@* 1U{` average cost of land production 增辟土地平均成本
r WtZj} A average daily turnover 平均每日成交额
=#5D(0Ab average daily wage rate 平均每日工资率
<T?oKOD ] average expenditure pattern 平均开支模式
OqhD7 + average growth rate 平均增长率
6V9doP ]i average net fixed assets 固定资产平均净值
z(RL<N% average of relatives 相对价格平均数
~K_Uq*dCE average price 平均价格
<{(/E0~V/< average propensity to consume 平均消费倾向；一般消费倾向
^o? S M^ average propensity to save 平均储蓄倾向；一般储蓄倾向
X##1!
ad average rate 平均率
!SOrCMHx average revenue 平均收入；平均收益
eZhPu'id\s average stock 平均库存；平均存货
d P$GThGl average yearly rent 平均年租
M
s9E@E avoidance of double taxation 避免双重课税
oj.A,Fh avoidance of tax 避税
