A:
Ba\l`$%X A share Ａ股；甲类股份
}lk_Oe1 abatement of tax 减税；减扣免税额
2B#
]z ABN AMRO Bank N.V. 荷兰银行
>!OD[9 above-the-line expenditure 线上项目支出；经常预算支出
^fLeP smd above-the-line receipt 线上项目收入；经常预算收入
]Xur/ C2A ABSA Asia Limited 南非联合亚洲有限公司
8/;q~:v absolute change 绝对数值变更
(= H%VXQH absolute expenditure 实际开支
Yd4J : absolute guideline figure 绝对准则数字
_U.D*f<3) absolute interest 绝对权益
l)glT]G3+ absolute order of discharge 绝对破产解除令
/.<T^p@\& absolute profit margin 绝对利润幅度
vMiZ:*iaj@ absolute value 实值；绝对值
Bf;dp`(/ absolutely vested interest 绝对既得权益
8" 4&IX absorbed cost 已吸收成本；已分摊成本
lE Bt< absorption 吸收；分摊；合并
,OX(z=i_ absorption rate 吸收率；摊配率；分摊率
#cqia0.H ACB Finance Limited 亚洲商业财务有限公司
gc 14 % acceptable form of reciprocity 合理的互惠条件
S=>54!{`x acceptable rate 适当利率；适当汇率
S;[*5g6a&x acceptance agreement 承兑协议
%&+j(?9 acceptance for honour 参加承兑
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/uR;yw acceptor 承兑人；接受人；受票人
XHgwK @GU acceptor for honour 参加承兑人
y#:_K(A" k accident insurance 意外保险
krPwFp2[* Accident Insurance Association of Hong Kong 香港意外保险公会
)QGj\2I accident insurance scheme 意外保险计划
c|lo%[]R! accident year basis 意外年度基准
; /fZh:V2 accommodation 通融；贷款
GNzk Vy:u accommodation bill 通融票据；空头票据
yVvO! accommodation party 汇票代发人
[a;U'v* account balance 帐户余额；帐户结余
J~6+z BF account book 帐簿
OAMsqeWYA account collected in advance 预收款项
,~-"EQT account current book 往来帐簿
8F(lW)A n account of after-acquired property 事后取得的财产报告
,BCtNt( account of defaulter 拖欠帐目
F$UvYy4O d account payable 应付帐款
y#5xS account payee only [A/C payee only] 只可转帐；存入收款人帐户
#Mt'y8|} $ account receivable 应收帐款
ugEh}3 account receivable report 应收帐款报表
wuCiO;w account statement 结单；帐单；会计财务报表
<FIc! account title 帐户名称；会计科目
ZR< T\w accountant's report 会计师报告
Kv'2^B Accountant's Report Rules 会计师报告规则
\0iF <0oy accounting and auditing procedure 会计与审计程序；会计与核数程序
VLuhURI) Accounting Arrangements 《会计安排》
>(s)S[\ accounting basis 会计基础
31 \l0J g accounting by Official Receiver 破产管理署署长呈交的帐目
:b[
[}' Accounting Circular 《会计通告》
8<C u S accounting class 会计类别
RU3:[ (7 accounting date 记帐日期；会计结算日期
WG8}}`F| accounting for money 款项核算
%|$h<~ Accounting Officer 会计主任
B] dvX accounting period 会计报告期；会计期
GndU}[ 0J accounting policy 会计政策；会计方针
pe>R2<!$ accounting practice 会计惯例
=EI>@Y" accounting principle 会计准则
V(mz||'* accounting record 会计记录
(+d7cln accounting report 会计报告
+85i;gO5 Accounting Services Branch [Treasury] 会计事务部〔库务署〕
=m .Lw Accounting Society of China 中国会计学会
v /{LC4BF accounting statement 会计报表
=T'N6x5@ accounting system 会计制度；会计系统
NGIbUH1[ accounting transaction 会计事项；帐务交易
0Ym+10g accounting treatment 会计处理
`0Y`]kSY+ accounting year 会计年度
-xS{{ "- accretion 增值；添加
#Hl0>"k
, accrual 应计项目；应累算数目
=&RpW7] accrual basis 应计制；权责发生制
;*^2,_ accrual basis accounting 应计制会计；权责发生制会计
+G';no\h accrue 应累算；应计
`iYiAc accrued benefit 应累算利益
0b%"=J2/p. accrued charges 应计费用
{3F;:%$`c accrued cumulative preference share dividend 应累算的累积优先股股息
45` i
accrued expenses 应累算费用
~Ts^z(v~D2 accrued interest payable 应付利息；应计未付利息
vt@5Hb) accrued interest receivable 应收利息；应计未收利息
n $RhD93 accrued right 累算权益
'\8gY((7 accruing profit 应累算的利润
64Gd^.Z accumulated fiscal reserve 累积财政储备
qRkY-0vBP accumulated profit 累积利润；滚存溢利
SJb+ :L> accumulated reserve 累积储备
(- `h8M accumulation of surplus income 累积收益盈余
h/E+r:2 ] acquired assets 既得资产
2F k4jHj acquisition 收购；购置；取得
EkotVzR5 acquisition cost 购置成本
!s WKi)1 acquisition expenses 购置费用
m2 0:{fld acquisition of 100% interest 收购全部股权
U.]5UP:a acquisition of control 取得控制权
JDcc`&`M acquisition of fixed assets 购置固定资产
e 4- acquisition of shell “买壳”
NUBf>~_} acquisition price 收购价
-j1?l Y act of God 天灾
Vmq:As^a acting partner 执事合伙人
\$GM4:R D active market 买卖活跃的市场；交投畅旺的市场；旺市
mw2/jA7 active partner 积极参与的合伙人
]X
y2km] active trading 交投活跃
04ZP \ actual circulation 实际流通
{;u Oc{~+ actual cost 实际成本
5}S~ 8 actual expenditure 实际开支；实际支出
XpWcf ([ actual income 实际入息；实际收入；实际收益
{~J'J $hn8 actual market 现货市场
coa+@g,w7# actual price 现货价；实际价格
t5:
1' N9P actual profit 实际利润
L?_'OwaY actual quotation 实盘；实际价位；实际报价
1t&LNIc|^ actual year basis 按实际年度计算
a6\0XVU actuals 实货
N 4Kj)E@ actuarial investigation 精算调查
2d),*Cvf actuarial principle 精算原则
m'{gO9V actuarial report 精算师报告
jeb ]3i=pw Actuarial Society of Hong Kong 香港精算学会
]-ad\PI$ actuarial valuation 精算师估值
c> I(6$ actuary 精算师
X{cFq W7 ad referendum agreement 暂定协议；有待覆核的协定
D6X0(pU0 ad valorem duty 从价税；按值征税
Cngi5._Lb ad valorem duty system 从价税制
mX8k4$ z ad valorem fee 从价费
.[mI9dc ad valorem tariff 从价关税
Hw"Lo Vh additional allowance 额外免税额
r<< ]41 additional amount for unexpired risk 未过期风险的额外款额
t&5N{C: additional assessable profit 补加应评税利润
O5X@'.#rU additional assessment 补加评税
8EbJ5wu/%S additional commitment 额外承担
?|4 Y(0N additional commitment vote 额外承担拨款
'cp1I&> additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
CK[w0VCT additional dependent parent allowance 供养父母额外免税额
,#n$YT7 additional provision 额外拨款
#aHPB# additional stamp duty 附加印花税
EWz,K] _ ' additional tax 补加税罚款；补加税款
1eod;^AP9 Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
1ym^G0"s adjudged bankrupt 被裁定破产
&+0WZ#VI adjudicated bankrupt 裁定破产人
Tvp ~~Dk adjudication fee 裁定费；评定印花税额手续费；评估契据费
}6S~"<Ym adjudication of bankruptcy 裁定破产；宣告破产
]#$l"ss, adjudication of insolvency 裁定无力偿还债务
bhk:Szqz adjusted actual 经调整的实数；调整后的实数
d\eTyN'rA adjusted current assets 经调整的流动资产；调整后的流动资产
t UOqF adjusted figure 经调整的数字；调整后的数额
a -[:RJW adjusted liabilities 经调整的负债；调整后的负债
!*I0}I
~ adjusted loss 经调整的亏损；调整后的亏损
)gNS%t c*K 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
[f ._ w~ adjusted profit 经调整的利润；调整后的利润
3[_zz;Y*d adjusted surplus 经调整的盈余额；调整后的盈余额
HNXMM adjusted value 经调整的价值；调整后的价值
2TQyQ% adjustment 调整；修订；理算〔保险〕
b*5Yy/U adjustment centre 调剂中心
Gl am( V1 adjustment lag 调整过程的时间差距；调整时差
MBp, ! _Q6 adjustment mechanism 调整机制
~F)[H'$A adjustment of loss 亏损调整
{ Q?\%4>2 adjustment process 调整过程；调整程序
XC* !=h* adjustment range 调整幅度
_8QHx;} administered exchange rate 受管制汇率
U5[,UrC Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
%Z.!T administration expenses 行政费用
yj<j>JtN administration fee 手续费；行政费
mFk6a{+YX administration in bankruptcy 破产管理
"UM *(& administration order 遗产管理令
YRU1^=v administrator 管理人；遗产管理人
@m`1Vq?O administrator of the estate 遗产管理人
y)//u:l admission of debt 债项承认书
]h3{M Tr/ admission of proof 接纳债权证明
3'*}ZDC advance 放贷款项；垫付款项；预支款项；预付款项
,ma4bqRMc advance account 暂支帐目；预付款帐户
!tuN_ advance compensation 预付补偿金
rlRRGJ \l advance from shareholder 股东垫款
au+6ookT advance pending reimbursement 预支以待日后付还
a ]b%v9 advanced economy 先进经济体系
I_.Jo `lK~ advancement 预付；预付财产
z5tOsU advances warrant 垫款令
(Ts#^qC advancing 贷出
]=ubl!0=: adverse balance 逆差
S+*%u/;l adverse exchange 逆汇
m)\ wbkC advertisement addressed to shareholders 在报章刊登的致股东通告
506AvD advice for collection 托收通知书
;NoD4* advice of drawing 提款通知书；汇票通知书
fkHCfcU advice of payment 付款通知
ov xX.h O Advisory Committee [Securities and Futures Commission]
I d } @ 谘询委员会〔证券及期货事务监察委员会〕
6+.8nx:9X Advisory Committee on Diversification 经济多元化谘询委员会
Jf</83RZ affidavit 誓章；遗产申报誓章
j&y>?Y&Sb affidavit of no receipt 述明无收款的誓章
}f;c A affiliate 联号；联营公司；附属公司
26[. te9 affiliated company 附属公司；联号；联营公司
Y^(NzN affirmation [estate duty] 非宗教式宣誓〔遗产税〕
eVvDi s affordability 负担能力
h 0c&}kM African Development Bank [AfDB] 非洲开发银行
fU^6h`t after-acquired property 事后取得的财产
a +lTAe after-hours dealing 市后交易
@%[ dh@oY after-tax profit 税后盈利；税后利润；税后溢利
QnMN8 Q9 agency agreement 代理协议
^Mc zumG[ agency expenses 代理机构的开支
2EAY`}Rl6. agency fee 代理费
=5 kTzH. Agency Law 《代理法》
IpYw<2' agent 代理人；承销人
z~0f[As. agent of company 公司代理人
5^0K5R6GQf agent's fee 代理人费；经纪费
#J w\pOn aggregate 总计；总数；总体数字
#Zq[.9!q{ aggregate amount 总款额；总额
S(NUuu}S aggregate assets and liabilities 总体资产与负债
VT:m!<^
aggregate at constant price 按固定价格计算的总体数字
6Gj69Lr aggregate demand 总需求
0s2@z5bf X aggregate gross position 总持仓量
R=m9[TgBm aggregate limit 总限额
&60#y4 aggregate of salaries tax 合计薪俸税
. >^iU} aggregate performance 总体表现；总体业绩
/4{.J=R} aggregate supply 总体供应
-;s-*$I aggregate surplus 总盈余
n[c/L 8j aggregate total 整体总额
&{=`g+4n aggregate value 总值；合计价值
uzO3 _.4Y aggregated basis 合计基准
~=Q|EhF5 aggregated net chargeable income 合计应课税入息实额
p}K\rpvJpu aggregation 合并计算；合计；总和
41s [p56+@ aggregation of incomes of husband and wife 夫妇入息合并计算
*nYb9.T]i aggregation of property 财产的总和
Op
0Qpn agio 差价；贴水
HLYo+;j3| 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》
Hphfqdh0` Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
Z5[f 《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》
IA(+}V Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
UEh-k" 《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》
WEZ)>[Xj? Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
U66}nN9 《香港政府和大韩民国政府关于相互促进和保护投资协定》
Y)KO*40c agreement for a settlement 授产协议
\?K>~{) agreement for assignment 转让协议
5Vu@gRk_ agreement for sale 售卖协议；买卖协议
a"pejW`m agreement for sale and purchase 买卖协议
ffibS0aM agreement for the payment of interest 支付利息协议
`7o(CcF6H agreement for the repayment of money 还款协议
k_A
9gj1 agreement of reinsurance 再保险协议
)u}My Fl. Agricultural Bank of China 中国农业银行
Q V JvuiUh air passenger departure tax 飞机乘客离境税
H'2Un(#Al Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
eGW~4zU airport tax 机场税
n%% u0a % alcohol duty 酒精税
4K<T_B/ alienation 让与；让渡；转让
?6>r Q6tBv alimony 生活费；赡养费
6JZ$; x{j All Ordinaries Index [AOI] 所有普通股指数
6~y7A<[^ all risks 全险；综合险
w @Gk# All Sales Record for Stock Market 《股票市场成交报告》
:d`8:gv? Allied Capital Resources Limited 新联财务有限公司
6H:'_|G all-items index [Consumer Price Index] 总指数〔消费物价指数〕
Xw<5VIAHm; allocation letter 拨款信件
^[u*m%UB allocation of fund 分配款项；预留款项
B>{\qj)% allocation of profit 利润分配；溢利分配
F3,djZq allocation warrant 拨款令
KRN{Ath. allotment 分配；配股
2Hj;o allotment notice 股份配售通知；配股通知
K26x,m]p allotment of shares 股份分配
]Yd7 allowable 可获宽免；免税的
d*(wU>J ' allowable business loss 可扣除的营业亏损
vo3[)BDbT allowable expenses 可扣税的支出
-7\6j#;l allowance 免税额；津贴；备抵；准备金
;DN:AgXP allowance for debts 债项的免税额
g$eZT{{W allowance for depreciation by wear and tear 耗损折旧免税额
R`F8J}X_ allowance for funeral expenses 殡殓费的免税额
.|Bmg6g* allowance for inflation 为通货膨胀而预留的款项；通胀准备金
[ Cu3D allowance for repairs and outgoings 修葺及支出方面的免税额
A Q e~F allowance to debtor 给债务人的津贴
ja|XFs~ alteration of capital 资本更改
"RG #e + alternate trustee 候补受托人
u9~R D amalgamation 合并
Xy'qgK? ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
$v*0 \O ambit of charges 征税范围；收费范围
YTo^Q& amended valuation 经修订的估值
; rJ American Commodities Exchange 美国商品交易所
9X[}ik0 American Express Bank Limited 美国运通银行
OcLFVD= American Stock Exchange 美国证券交易所
_Sx p|{H0 amortization 摊销
},'Ij;
%%Q amount due from banks 存放银行同业的款项
cojbuo amount due from banks abroad 存放海外银行同业的款项
8OW504AD amount due from holding companies 控股公司欠款
h1uD >heGl amount due from local banks 存放本港银行同业的款项
xB&6f") amount due to banks 银行同业的存款
. wv!; amount due to banks abroad 海外银行同业的存款
va_TC!{ ; amount due to holding companies 控股公司存款
D_MNF =7 amount due to local banks 本港银行同业的存款
O&c~7tM% amount due to outport banks 外埠银行同业的存款
$xsmF?Dsx5 amount for note issue 发行纸币的款额
QW_QizR>| amount of bond 担保契据的款额
{x8UL7{ amount of consideration 代价款额
$}/Q% r amount of contribution 供款数额
g
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ab4 amount of indebtedness 负债款额
%=O$@.%Zc amount of principal of the loan 贷款本金额
;zl/ amount of rates chargeable 应征差饷数额
av*M # amount of share capital 股本额
gc6T`O-_; amount of sums assured 承保款额
{<_9Q AS amount of variation 变动幅度
iTq~ ^9G amount of vote 拨款数额
r31H Zx1^ amount payable 应付款额
/ Dn amount receivable 应收款额
\jcEEIEi Amsterdam Stock Exchange 阿姆斯特丹证券交易所
l .wf= / analysis 分析
/Vy8%
ancillary risk 附属风险
;PrL )! annual account 周年帐目；周年帐目报表；年度决算；年结
?fXlrJ annual accounting date 年结日期
rH<iUiA?O annual allowance 每年免税额；年积金；年度津贴；年津
$CY B&|d annual balance 年度余额
8(Y=MW;g annual disposable income 每年可动用收入
[@_zsz,`L annual estimates 周年预算
I;!zZ.\ annual fee 年费
j t/
| u= annual general meeting 周年大会
b@&ydgmaQ annual growth rate 年增率；每年增长率
{lhdropd annual long-term supplement 长期个案每年补助金
D|Tv`47ntu annual pensionable emolument 可供计算退休金的年薪
! "Q8KV annual report 年报
`Y`QxU!d% Annual Report on the Consumer Price Index 《消费物价指数年报》
pd rF/U+ annual return 周年报表；周年申报表；每年报税表格
L'J Ekji" Annual Return Rules 《周年报表规则》
7v~\c%1V annual review of consumer prices 每年消费物价回顾
FS vtiNW< annual roll-forward basis 逐年延展方式
I@f" >& ^ annual salary 年薪
Cl+TjmOV\` annual statement 年度报表；年度决算表
#VwA?$4g` 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
$]05?JY# annuitant 年金受益人
e!5nz_J1} annuity 年金
X|WAUp ? annuity contract 年金合约
y&.[Nt '+ annuity on human life 人寿年金
z Dk^ ^' antecedent debt 先前的债项
Yjr6/&ML ante-dated cheque 倒填日期支票
`[+nz
rLkO anticipated expenditure 预期开支
y/}>)o4Q anticipated net profit 预期纯利
F; IG@ & anticipated revenue 预期收入
t7%!~s=,M anti-inflation measure 反通货膨胀措施
f'\NG L anti-inflationary stance 反通货膨胀立场
?=]*r >a3 apparent deficit 表面赤字
Q(}TN,N apparent financial solvency 表面偿债能力
uT}Jw apparent partner 表面合伙人
|x AwiF_ application for personal assessment 个人入息课税申请书
wghz[qe application of fund 资金应用
3psCV=/ z application to release as liquidator and to destruct the books of accounts and documents
\c! LC4pE 申请免除清盘人职务及毁灭帐簿与文件
F H'jP` appointed actuary 委任精算师
N>fC" appointed auditor 委任核数师；委任审计师
xwH+Q7 O&l appointed trustee 委任的受托人
$UZ4,S?V appointer 委任人
35;)O - apportioned pro rata 按比例分摊
BHwQB2t gc apportionment 分配；分摊
T1y,L<7? Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
J]f\=;z;<a apportionment formula 分摊方程式
$o"PQ!z apportionment of estate duty 遗产税的分摊
C_[V[k0( appraisal 估价；评估
X^#.4:>. appreciable growth 可观增长
`ecuquX' appreciable impact 显着影响
"Q~6cH[# appreciable increase 可观增长
ua['rOnU appreciation 增值；升值
dQ8}mH! appreciation against other currencies 相对其他货币升值
U C^Bn1 appreciation of the exchange value of Hong Kong dollar 港元汇值上升
W"rX$D [Le appreciation tax 增值税
1GY[1M1^ appropriation 拨款；拨用；拨付
{Y9m;b,X appropriation account 拨款帐目
c
25wm\\ Appropriation Bill 拨款法案
W?"Z>tgp appropriation-in-aid system 补助拨款办法
}0#cdw#gH approved assets 核准资产
VZ*Q| approved basket stock 认可一篮子证券
Dk|<&uVV approved budget 核准预算
E\r5!45r approved charitable donation 认可慈善捐款
Q~4o{"3.' approved charitable institution 认可慈善机构
'"5" $ )7 approved currency 核准货币；认可货币
[FKmZzEy approved estimates 核准预算
-> - approved estimates of expenditure 核准开支预算
XHO}(!l\ approved overseas insurer 核准海外保险人
XbJ=lH approved overseas trust company 核准海外信托公司
eBTy!! approved pooled investment fund 核准汇集投资基金
^c1I'9(r5 approved provident fund scheme 认可公积金计划
<ZJ>jZV0* approved provision 核准拨款
i&^?p|eKa approved redeemable share 核准可赎回股份
kRgyvA,*; approved regional stock 认可地区性证券
{sy#&m(e l approved retirement scheme 认可退休金计划
#](k,% 2 approved subordinated loan 核准附属贷款
4];Qpln arbitrage 套戥；套汇；套利
x# e(&OjN7 arbitrageur 套戥者；套汇者
Nh41o0 arbitrary amount 临时款项
{=7W;uL arrangement 措施；安排；协定
HLAYmXX"w arrears 欠款
#kX=$Bzk arrears of pay 欠付薪酬
jo ifIp_ arrears of revenue 逾期未收税款；逾期未收的帐项
=M G articles of association 组织章程；组织细则；组织章程细则
)\uy 0+b Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
5c P] ascertainment of profit 确定利润
?Z] }G "Asia Clear" “亚洲结算系统”
\1RQ),5 %] Asia Commercial Bank Ltd. 亚洲商业银行有限公司
cW),Y|8 Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
!+ IxPn Asian Development Fund [ADF] 亚洲发展基金
U<eVLfSij Asian dollar bond 亚洲美元债券
Y[;Pl$ Asian dollar market 亚洲美元市场
)%C482GO- Asian dollar rate 亚洲美元利率
J=TbZL4y}4 Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
)^)V yI`O Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
r{kV*^\E asked price 沽盘；喊价；索价；卖方报价
tqrvcnQr^ assessable income 应评税入息
,u( g#T assessable loss 应评税亏损
N7Z&_$Bx assessable profit 应评税利润
bE^Z;q19 assessable value 应评税值
L5cNC Wpo assessed profit 估定利润
y]?%2ud/ = assessed value 经评估价值
]k{cPK assessment 评税；评定；估价；评税单
Yh:*.@ assessment number 评税编号；估价编号
p&_a kQj assessment of additional tax 补加税评税
0(3t# assessment of performance 业绩评估；实绩评价
G4s!q1H Assessor 评税主任
*E .{i
asset price bubbles 资产价格泡沫
(H+'sf^h asset-backed securities 具资产保证的证券
5Zn3s() assets accretion 资产增值
vsoj] R$C assets and liabilities 资产与负债
[_qBp:_j?s assets betterment statement 资产递增表；资产改进表
Z| d_G} assets lending 实物放款；有抵押贷款
}tx~y-QQ assets of the company passing on the death 死者去世时转移的公司资产
>S{1=N@Ev= assets pledged as security for liabilities 用作负债抵押的资产
kOR%<#:J assets portfolio 资产投资组合
h=4m2m assets price 资产价格
.'"+CKD.N assets quality 资产质素
^F`FB..:y assets realization 资产变现
d[rxmEXht assets refinancing arrangement 资产再集资安排
lyZof_/* assets securitization 资产证券化
g@nk0lQewj assets situated outside Hong Kong 在香港以外地方的资产
+ 7E6U* assets stripping 削减资产；拆卖资产
/D 8cJgH- assets value 资产值
e7/J:n$ assignee 承让人
GG;M/}E9 assignment 转让；转让书；转让契
.6$ST K sr assignment of interest 权益转让
u|8` = assignment of letters patent and trade mark 专利证书及商标转让
pa+^5N assignment of property 物业转让；物业转让书
h+.^8fPR assignment right 转让权
GWA_,/jS% assignor 转让人
sj. eJX"z associate 有联系的人；有关连人士；相联者；合伙人；联系人
B R2Gb~#T Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
W$c@C02< associate member 附属会员
@?3f`l
9 associated body corporate 相联法人团体
BN_h3|) associated company 相联公司；联属公司
|9I)YD associated corporation 相联法团
~ nsb Association of Chartered Certified Accountants [ACCA] [United Kingdom]
4V,.Oi 公认会计师公会〔英国〕
$GJT Association of Futures Exchange Brokers 香港期货经纪协会
x|6]+?l@6 Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
-R`{]7V association of underwriters 承保人组织
YFO{i -*q assumption of control 接管
YT\@fgBt assurance 担保；保险；转易；转易书
hS]w
A"\87 assurance of interest 权益的转易
~G!JqdKJ0 at 19XX price 按一九ＸＸ年价格计算
$coO~qvU at a discount 按赔价计算；按贴水价格计算；打折扣
X ,QsE{ at a premium 按溢价计算；按升水价格计算
,;)ZF at call 通知付款；按通知
J Wn26, at constant market price 按固定市价计算
fvk cJwkc at constant price 按固定价格计算
Mb i]EZ at cost 按成本计算
*T5;d h ( at current market price 按当时市价计算；按现时市价计算
P$)g=/td1 at current price 按当时价格计算；按现时价格计算
}s }g}t8v- at factor cost 按要素成本计算；按生产要素成本计算
<)VgGjZ-H at money-of-the-day price 按付款当日价格计算
!U^{`V jp[ at or better 按指定或较佳价位〔买卖指令〕
+hxG!o?O at par 按面值计算；平价
ZitM<Qi&y at sight 见票即付
/DYyl/ at the close 按收市盘
X]0>0=^ at the opening 按开市盘
<L &EH@T attestation 见证；见证条款
* DL7p8 at-the-money option 平价期权
D|;O9iks# attorney 受权人；受托代表人
4-( kk0]`z attornment 新拥有人承认书
~6 6xO9s attributable profit 可归属利润
oUv26t~ attributable share value 可归属股份价值
#z `W ,^C Auckland Stock Exchange 奥克兰证券交易所
,erw(7 }'. auction 拍卖
_P;D.>? auctioneer 拍卖商
F!omkN audit 审计；核数
`9~
%6N?7# Audit Commission 审计署
,WT>"9+ Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
}Z!D?( 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〕
%q {q.(M# audit review 帐目审查
d1 j 9{ Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
\(o"/* audited account 审计帐目；经审计的帐目
/R) wM#& audited annual account 经审计的周年帐目
u^80NR audited balance sheet 经审计的资产负债表
tdy2ZPVtTV auditor 核数师；核数主任；审计师
^Co-!jM auditor's certificate 核数师证明书；审计师证明书
Zi!Ta"}8 auditor's report 核数师报告；审计师报告
r* *zjv> Aussie bond 澳元债券
M^FY6TT4O austerity budget 紧缩预算
c`;\sW-_W Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
zzqJeI S Australia All Ordinaries Index 澳洲所有普通股票指数
Uzu6>yT Australian Dollar [AUD] 澳元
[M?2 axOC Australian Options Market 澳大利亚期权市场
HgI!q<) Australian Securities Commission 澳洲证券事务监察委员会
x]~TGzS Australian Society of Certified Practising Accountants 澳洲执业会计师公会
w0pMH p'Y Australian Stock Exchange 澳大利亚证券交易所
?^}30V:E Austrian Schilling [ATS] 奥地利先令
dAo ;y.3 authentication 认证；鉴证
{zdMmpQF authority to purchase 委托购买证；委购书
c'2d+*[ authorization 认可；核准；授权；授权书
rqdwQ authorization by direction 指示授权
9"[;ld < authorization by instruction 指令授权
uV/5f#) authorization by warrant 令状授权
V~J5x >O authorization of unit trust 单位信托的认可
0#q=-M/?` authorized agent 指定代理人
N; 7/C
authorized capital 法定资本
`8:0x?X authorized clerk 出市员
% R SZ. authorized dealer 认可交易商
'M90Yia authorized financial institution 认可财务机构
s p9gz~Kq authorized fund 认可基金
J=4>zQLW authorized fund house 获授权的基金公司；认可基金公司
PNU(;&2< authorized institution 认可机构
E-e(K8R authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
U84W(X authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
I.2J-pu} authorized insurer 获授权保险人；获认可承保人
EE/mxN(< authorized investment 特准投资项目
nB[-KS authorized person 获授权人
*7BfK(9T authorized representative 获授权代表
]I*c:(qwu authorized share capital 法定股本
C@rGa7 automated quotation system 自动报价系统
2ZH+fV?. Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
4E'9;tA3l 自动交易系统〔香港期货交易所有限公司〕
0c_xPBbB+ automatic adjustment mechanism 自动调整机制
5of3 & automatic adjustment system 自动调整系统
rr<E #w Automatic Clearing House 自动票据交换所
{|;a?] ? automatic exchange rates accumulation system 自动化汇率累集系统
l6viP}R Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
OMGggg automatic teller machine [ATM] 自动柜员机
7ubz7* autopay 自动转帐
&y[NC AeA available assets 可用资产
M[u WX= available fiscal reserve 现存财政储备
"L~(%Nx 3 available profit 可用利润
/@os*c|je Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
_KT! OYH average 平均；平均数；海损
I G-\& average basic salary 平均基本薪金
s6H'}[E< average consumer expenditure 平均消费开支；一般消费开支
2wf&jGHs average cost 平均成本
xQy,1f3s+ average cost of land production 增辟土地平均成本
!e$gp (4
average daily turnover 平均每日成交额
&)eg3P)7 average daily wage rate 平均每日工资率
.
,7bGY 1$ average expenditure pattern 平均开支模式
t6+m` Kq average growth rate 平均增长率
0mw1CUx9K average net fixed assets 固定资产平均净值
WJ7|0qb average of relatives 相对价格平均数
'U@o!\=a average price 平均价格
@hLkU4S average propensity to consume 平均消费倾向；一般消费倾向
3v* ~CQy9 average propensity to save 平均储蓄倾向；一般储蓄倾向
>1y6DC average rate 平均率
R>'
%}|v/ average revenue 平均收入；平均收益
BD g]M/{ average stock 平均库存；平均存货
#-hO\
QdC average yearly rent 平均年租
_z5/&tm_H avoidance of double taxation 避免双重课税
Io6 /Fv>! avoidance of tax 避税
