A:
oGpyuB@A/ A share Ａ股；甲类股份
\gferWm abatement of tax 减税；减扣免税额
TqK`X#Zq ABN AMRO Bank N.V. 荷兰银行
w|?<;+ above-the-line expenditure 线上项目支出；经常预算支出
{f] K3V above-the-line receipt 线上项目收入；经常预算收入
R.Xh&@f` ABSA Asia Limited 南非联合亚洲有限公司
X
10 (oT absolute change 绝对数值变更
dwOB)B@{H absolute expenditure 实际开支
A=q)kcuy5 absolute guideline figure 绝对准则数字
Q :$<`K4) absolute interest 绝对权益
qn}w]yGW absolute order of discharge 绝对破产解除令
,.Ac= "f absolute profit margin 绝对利润幅度
[pf78 absolute value 实值；绝对值
HJT}v/FZ absolutely vested interest 绝对既得权益
Q/ rOIHiI absorbed cost 已吸收成本；已分摊成本
>YuBi:z absorption 吸收；分摊；合并
0?525^ absorption rate 吸收率；摊配率；分摊率
I,
9!["^| ACB Finance Limited 亚洲商业财务有限公司
@O b$w1c acceptable form of reciprocity 合理的互惠条件
_W]qV2j acceptable rate 适当利率；适当汇率
HgJ:R f] acceptance agreement 承兑协议
+VSJve | acceptance for honour 参加承兑
\v b U| a acceptor 承兑人；接受人；受票人
g+h)s!$s B acceptor for honour 参加承兑人
#|76dU accident insurance 意外保险
xwG=&+66 Accident Insurance Association of Hong Kong 香港意外保险公会
uxF88$=!t accident insurance scheme 意外保险计划
VH1P C accident year basis 意外年度基准
Eh\0gQ= accommodation 通融；贷款
_ gZ8UZ) accommodation bill 通融票据；空头票据
?2l#=t?PP accommodation party 汇票代发人
[xiZkV([ account balance 帐户余额；帐户结余
0,*clvH\; account book 帐簿
p$dVGvM( account collected in advance 预收款项
T% J;~| account current book 往来帐簿
Fi.gf?d account of after-acquired property 事后取得的财产报告
v[VUX69 account of defaulter 拖欠帐目
7)sEW# d! account payable 应付帐款
K:&FWl. account payee only [A/C payee only] 只可转帐；存入收款人帐户
.ky( ( account receivable 应收帐款
z+5l: f account receivable report 应收帐款报表
~[bS+ ]d! account statement 结单；帐单；会计财务报表
sev^ account title 帐户名称；会计科目
Dpp 3]en. accountant's report 会计师报告
w7NJ~iy Accountant's Report Rules 会计师报告规则
ed$g=qs> accounting and auditing procedure 会计与审计程序；会计与核数程序
kylR) Accounting Arrangements 《会计安排》
"X~ayn'@w, accounting basis 会计基础
D@"g0SW4 accounting by Official Receiver 破产管理署署长呈交的帐目
pfS?:f<+6" Accounting Circular 《会计通告》
HlEp
Dph% accounting class 会计类别
e<s56<3j accounting date 记帐日期；会计结算日期
1't agv?
accounting for money 款项核算
-:IG{3fnu Accounting Officer 会计主任
VF1)dd accounting period 会计报告期；会计期
+#~=QT9 accounting policy 会计政策；会计方针
>}{'{
Z
& accounting practice 会计惯例
g' G% BX accounting principle 会计准则
!<\"XxK+ l accounting record 会计记录
@cNBY7= accounting report 会计报告
Cw1Jl5OVZ Accounting Services Branch [Treasury] 会计事务部〔库务署〕
=/wAk0c^y Accounting Society of China 中国会计学会
-#srn1A> accounting statement 会计报表
[V'3/#Z accounting system 会计制度；会计系统
b6%T[B B accounting transaction 会计事项；帐务交易
iR
j/Tm*T' accounting treatment 会计处理
a86m?)-c accounting year 会计年度
Ftb qZN[ accretion 增值；添加
\,jrug<C$^ accrual 应计项目；应累算数目
Q zy[ accrual basis 应计制；权责发生制
{H
OvJ`tM accrual basis accounting 应计制会计；权责发生制会计
yyZ}qnbx] accrue 应累算；应计
Bs2.$~ accrued benefit 应累算利益
oK1"8k|Z accrued charges 应计费用
yGl
(Q Lk accrued cumulative preference share dividend 应累算的累积优先股股息
b5u_x_us| accrued expenses 应累算费用
\q#s/&b accrued interest payable 应付利息；应计未付利息
z-(@j;. accrued interest receivable 应收利息；应计未收利息
GF d~..$ accrued right 累算权益
K$_ Rno" accruing profit 应累算的利润
Rt!G:hy7 accumulated fiscal reserve 累积财政储备
-N`j` zb| accumulated profit 累积利润；滚存溢利
yU"lW{H@ accumulated reserve 累积储备
weC RhA accumulation of surplus income 累积收益盈余
3\FPW1$i|[ acquired assets 既得资产
DueQ1+ P acquisition 收购；购置；取得
2Wz/s 0` acquisition cost 购置成本
Hm2}xnY acquisition expenses 购置费用
O8+e: K[D acquisition of 100% interest 收购全部股权
h*2Q0GRX acquisition of control 取得控制权
`F <)6fk acquisition of fixed assets 购置固定资产
g0t$1cUR acquisition of shell “买壳”
X;ef&n`U0 acquisition price 收购价
gzq x{ ] act of God 天灾
)%p.v P'p acting partner 执事合伙人
UEm NT9 V active market 买卖活跃的市场；交投畅旺的市场；旺市
S%n5,vw E active partner 积极参与的合伙人
(pXZ$R: active trading 交投活跃
Isv@V . actual circulation 实际流通
et]- ;(M actual cost 实际成本
rq'Cj<=Zj actual expenditure 实际开支；实际支出
fhqc[@Y[ actual income 实际入息；实际收入；实际收益
iyNyj44
H actual market 现货市场
6b+\2-eq actual price 现货价；实际价格
s>`$]6wPa actual profit 实际利润
W,Q"?(+]B actual quotation 实盘；实际价位；实际报价
T-|SBNFw; actual year basis 按实际年度计算
&$uQ$]&H actuals 实货
j~!0n[F actuarial investigation 精算调查
3c] oU1GfF actuarial principle 精算原则
.zr2!}lB actuarial report 精算师报告
\w R bhN Actuarial Society of Hong Kong 香港精算学会
wWm 1G) actuarial valuation 精算师估值
=mV1jGqX actuary 精算师
8XtZF,Du ad referendum agreement 暂定协议；有待覆核的协定
oeKI9p13\ ad valorem duty 从价税；按值征税
q:Gi
Qk- ad valorem duty system 从价税制
^44AE5TO ad valorem fee 从价费
=KJK'1m9 ad valorem tariff 从价关税
w^N xR , additional allowance 额外免税额
B6~a `~" additional amount for unexpired risk 未过期风险的额外款额
lVY`^pw? additional assessable profit 补加应评税利润
!fF1tW additional assessment 补加评税
[G:wPp.y additional commitment 额外承担
Y%!3/ 3T additional commitment vote 额外承担拨款
!J
")TP= additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
*44^M{ti< additional dependent parent allowance 供养父母额外免税额
Gy0zh|me additional provision 额外拨款
3Gi#WV4$ additional stamp duty 附加印花税
q:N"mp<% additional tax 补加税罚款；补加税款
vtw{
A} Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
|0 YDCMq( adjudged bankrupt 被裁定破产
8v)pPJr adjudicated bankrupt 裁定破产人
v,w /g| adjudication fee 裁定费；评定印花税额手续费；评估契据费
Ho[Kxe[c adjudication of bankruptcy 裁定破产；宣告破产
+^$FA4<~ adjudication of insolvency 裁定无力偿还债务
g(xuA^~J adjusted actual 经调整的实数；调整后的实数
w J
FEua adjusted current assets 经调整的流动资产；调整后的流动资产
QCkPua9 adjusted figure 经调整的数字；调整后的数额
[?u iM^& adjusted liabilities 经调整的负债；调整后的负债
, Zs:e. adjusted loss 经调整的亏损；调整后的亏损
GKd Q adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
OI;0dS adjusted profit 经调整的利润；调整后的利润
1z NH[
adjusted surplus 经调整的盈余额；调整后的盈余额
#
JHicx\8l adjusted value 经调整的价值；调整后的价值
zOA{S ~> adjustment 调整；修订；理算〔保险〕
d U n+? adjustment centre 调剂中心
WCxt-+# adjustment lag 调整过程的时间差距；调整时差
oLVy?M%{P adjustment mechanism 调整机制
kzPHPERA] adjustment of loss 亏损调整
~M`-sSjZs adjustment process 调整过程；调整程序
1<a+91*= e adjustment range 调整幅度
8 _0j^oh administered exchange rate 受管制汇率
A-<\?13uW Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
CuRYtY@9 administration expenses 行政费用
r@L19d )J administration fee 手续费；行政费
=*0<.Lo': administration in bankruptcy 破产管理
KK" uSC administration order 遗产管理令
nxH=Ut7{ administrator 管理人；遗产管理人
^t4T8ejn administrator of the estate 遗产管理人
-U;2
b_ admission of debt 债项承认书
uP bvN[~t admission of proof 接纳债权证明
Ut 4cli&cC advance 放贷款项；垫付款项；预支款项；预付款项
5 {cbcuG advance account 暂支帐目；预付款帐户
<i34;`)b advance compensation 预付补偿金
4Z >KrFO advance from shareholder 股东垫款
--E_s / advance pending reimbursement 预支以待日后付还
M\zM-B advanced economy 先进经济体系
5]yQMY\2) advancement 预付；预付财产
q9rY++Tv advances warrant 垫款令
3]DUUXg$ advancing 贷出
yHL 2 ! adverse balance 逆差
bmN'{09@ adverse exchange 逆汇
8'J"+TsOW advertisement addressed to shareholders 在报章刊登的致股东通告
g[<K FVlG advice for collection 托收通知书
CDcZ6.f advice of drawing 提款通知书；汇票通知书
c!l=09a~a+ advice of payment 付款通知
*gMo(-tN Advisory Committee [Securities and Futures Commission]
W0%c J8~ 谘询委员会〔证券及期货事务监察委员会〕
@ht= (Jk9 Advisory Committee on Diversification 经济多元化谘询委员会
Sw HrHj affidavit 誓章；遗产申报誓章
o /273I affidavit of no receipt 述明无收款的誓章
MKIX(r( | affiliate 联号；联营公司；附属公司
\zioI fHm affiliated company 附属公司；联号；联营公司
>Qg`Us#y affirmation [estate duty] 非宗教式宣誓〔遗产税〕
jyRSe^ x affordability 负担能力
_bB:1l?V African Development Bank [AfDB] 非洲开发银行
[5>f{L!<T< after-acquired property 事后取得的财产
`tKrTq > after-hours dealing 市后交易
4PG]L`J{ after-tax profit 税后盈利；税后利润；税后溢利
\fG?j@Qx agency agreement 代理协议
Htd-E^/ agency expenses 代理机构的开支
X5i?B b. agency fee 代理费
`l+{jrRb< Agency Law 《代理法》
*'D(
j#& agent 代理人；承销人
k2{*WF agent of company 公司代理人
5tUp[/]pl agent's fee 代理人费；经纪费
? pq#|PI) aggregate 总计；总数；总体数字
^PDz"L<* aggregate amount 总款额；总额
RGd@3OjN aggregate assets and liabilities 总体资产与负债
\IB@*_G aggregate at constant price 按固定价格计算的总体数字
vAZc.=+ > aggregate demand 总需求
O ;,BzA-n aggregate gross position 总持仓量
:%ms6j/B&V aggregate limit 总限额
S x{vZ S3 aggregate of salaries tax 合计薪俸税
1fwjW0t aggregate performance 总体表现；总体业绩
]6)^+(zU aggregate supply 总体供应
"w3#2q& aggregate surplus 总盈余
p C<~\RR aggregate total 整体总额
1 FC'DH! aggregate value 总值；合计价值
,S(^r1R aggregated basis 合计基准
eZpyDw C{ aggregated net chargeable income 合计应课税入息实额
OxGKtnAjf aggregation 合并计算；合计；总和
( )K,~ aggregation of incomes of husband and wife 夫妇入息合并计算
fLM5L_S}Y aggregation of property 财产的总和
5~GHA i
agio 差价；贴水
S8-3Nv' 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》
<1i:Z*l. Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
r(= 《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》
!,8jB( Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
}pk)\^/w/ 《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》
[-}LEH1[p Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
'
l t5| 《香港政府和大韩民国政府关于相互促进和保护投资协定》
2JY]$$K7 agreement for a settlement 授产协议
]o}g~Xn agreement for assignment 转让协议
<Uj~S agreement for sale 售卖协议；买卖协议
xZ'-G6O
"~ agreement for sale and purchase 买卖协议
y(gL.08< agreement for the payment of interest 支付利息协议
fyYH wG agreement for the repayment of money 还款协议
\@IEqm6 agreement of reinsurance 再保险协议
XL9sm Fq Agricultural Bank of China 中国农业银行
f;os\8JdM air passenger departure tax 飞机乘客离境税
J_PA WW Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
kpT>xS^6< airport tax 机场税
&/XRiK1"0 alcohol duty 酒精税
GQ=Zp3[ alienation 让与；让渡；转让
OCR`1 alimony 生活费；赡养费
'T
G43^ All Ordinaries Index [AOI] 所有普通股指数
}G8gk"st all risks 全险；综合险
z4 GcS/3K All Sales Record for Stock Market 《股票市场成交报告》
y.h2hv]Bc Allied Capital Resources Limited 新联财务有限公司
7.V'T=@x3) all-items index [Consumer Price Index] 总指数〔消费物价指数〕
o<
)"\f/, allocation letter 拨款信件
) -yJK mV allocation of fund 分配款项；预留款项
5Ii`|?vg allocation of profit 利润分配；溢利分配
]Rah,4?9f allocation warrant 拨款令
\<k5c-8 Hb allotment 分配；配股
gumT"x .^ allotment notice 股份配售通知；配股通知
QH~;B[-> allotment of shares 股份分配
AT@m_d allowable 可获宽免；免税的
7 X+SK&PX allowable business loss 可扣除的营业亏损
Tp
vq5Cz allowable expenses 可扣税的支出
K&T[F! allowance 免税额；津贴；备抵；准备金
%H)^k${ allowance for debts 债项的免税额
`6bIxb{ allowance for depreciation by wear and tear 耗损折旧免税额
awYnlE/Z1 allowance for funeral expenses 殡殓费的免税额
)\nKr;4MH allowance for inflation 为通货膨胀而预留的款项；通胀准备金
['~E _z allowance for repairs and outgoings 修葺及支出方面的免税额
>9-$E?Mt allowance to debtor 给债务人的津贴
T 'VZ=l[ alteration of capital 资本更改
&6 ymGo alternate trustee 候补受托人
n1yIQ8 F amalgamation 合并
Ep>} S ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
\#)|6w- ambit of charges 征税范围；收费范围
0 v7#vZ amended valuation 经修订的估值
rV6&: \ American Commodities Exchange 美国商品交易所
EJAk'L+nuH American Express Bank Limited 美国运通银行
S F:>dneB American Stock Exchange 美国证券交易所
il8n
K amortization 摊销
, |5|aVfh amount due from banks 存放银行同业的款项
>* Ag0.Az amount due from banks abroad 存放海外银行同业的款项
!U 6q;'
)- amount due from holding companies 控股公司欠款
%5g(|Y] amount due from local banks 存放本港银行同业的款项
/x2-$a:< amount due to banks 银行同业的存款
=&%}p[
3g amount due to banks abroad 海外银行同业的存款
oRDqN] amount due to holding companies 控股公司存款
CjFnE amount due to local banks 本港银行同业的存款
`!BP.-Zv amount due to outport banks 外埠银行同业的存款
d_7v 1)j amount for note issue 发行纸币的款额
"2l$} G amount of bond 担保契据的款额
rdQKzJiX=U amount of consideration 代价款额
7 +(on amount of contribution 供款数额
`kE ;V!n? amount of indebtedness 负债款额
38<Z=#S amount of principal of the loan 贷款本金额
DxM$4 amount of rates chargeable 应征差饷数额
-BV8,1 amount of share capital 股本额
v 3p'*81; amount of sums assured 承保款额
?/@ U#Qy amount of variation 变动幅度
rXh*nC amount of vote 拨款数额
r`dQ<U , amount payable 应付款额
U#
+$ N3% amount receivable 应收款额
<cof Amsterdam Stock Exchange 阿姆斯特丹证券交易所
{ l0[`"EF analysis 分析
:P'M| U ancillary risk 附属风险
1hTE^ \W annual account 周年帐目；周年帐目报表；年度决算；年结
1]&FB{l annual accounting date 年结日期
+,g3Xqs}X annual allowance 每年免税额；年积金；年度津贴；年津
I$0O 4 annual balance 年度余额
?Yf0h_> annual disposable income 每年可动用收入
mJU1n
annual estimates 周年预算
4Tdp;n\F annual fee 年费
Mg"e$m annual general meeting 周年大会
o=zr]vv annual growth rate 年增率；每年增长率
!B*l'OJw annual long-term supplement 长期个案每年补助金
+nAbcBJAl annual pensionable emolument 可供计算退休金的年薪
o;kxu(>yL' annual report 年报
i! <1&{ Annual Report on the Consumer Price Index 《消费物价指数年报》
[_BQ%7D U annual return 周年报表；周年申报表；每年报税表格
I4"(4u@P Annual Return Rules 《周年报表规则》
`1`Qu! annual review of consumer prices 每年消费物价回顾
969Y[XQ annual roll-forward basis 逐年延展方式
{P {h|+ ; annual salary 年薪
Tr@|QNu annual statement 年度报表；年度决算表
wU}%]FqtZ= 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
-I0J- ~# annuitant 年金受益人
JGHQzC annuity 年金
Nd z'^c annuity contract 年金合约
saa3BuV 6 annuity on human life 人寿年金
P Dgd'y antecedent debt 先前的债项
0h-'TJg*sk ante-dated cheque 倒填日期支票
(=-6'23q) anticipated expenditure 预期开支
Q "vhl2RX anticipated net profit 预期纯利
I/B *iW^ anticipated revenue 预期收入
_
?o>i/ anti-inflation measure 反通货膨胀措施
g) mj w anti-inflationary stance 反通货膨胀立场
:<P3 fW apparent deficit 表面赤字
2MU$OI0| apparent financial solvency 表面偿债能力
\1ncr4 apparent partner 表面合伙人
`B$rr4 _ application for personal assessment 个人入息课税申请书
(Q?@LzCjy application of fund 资金应用
y*#YIS56I application to release as liquidator and to destruct the books of accounts and documents
7 1+
bn 申请免除清盘人职务及毁灭帐簿与文件
|!q,J appointed actuary 委任精算师
elGwS\sw appointed auditor 委任核数师；委任审计师
-=W Qed} appointed trustee 委任的受托人
s -801JpiJ appointer 委任人
LrH"d apportioned pro rata 按比例分摊
64UrD{$o apportionment 分配；分摊
oTN:Q"oK7? Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
z&c|2L-u6 apportionment formula 分摊方程式
|) 65y
apportionment of estate duty 遗产税的分摊
*x-@}WY$U appraisal 估价；评估
e>2KW5. appreciable growth 可观增长
6Z l#$>P appreciable impact 显着影响
?={S"qK(q appreciable increase 可观增长
ZOBcV,K appreciation 增值；升值
X> T_Xc appreciation against other currencies 相对其他货币升值
G]n_RP $G appreciation of the exchange value of Hong Kong dollar 港元汇值上升
[G",Yky appreciation tax 增值税
2!_DkE appropriation 拨款；拨用；拨付
.TM.
v5B appropriation account 拨款帐目
2Krh& Appropriation Bill 拨款法案
SE$~ Wbj? appropriation-in-aid system 补助拨款办法
C
%i{{Y&l approved assets 核准资产
g#q7~#9 approved basket stock 认可一篮子证券
%-K gR approved budget 核准预算
w `nm}4M approved charitable donation 认可慈善捐款
T'ei>]y] approved charitable institution 认可慈善机构
&n'@L9v81 approved currency 核准货币；认可货币
Ih HKRb[ approved estimates 核准预算
RT.
%\))) approved estimates of expenditure 核准开支预算
Alk+MwjR approved overseas insurer 核准海外保险人
`t"7[Zk approved overseas trust company 核准海外信托公司
u]*f^ /6 Q approved pooled investment fund 核准汇集投资基金
l@0${&n approved provident fund scheme 认可公积金计划
Vq599M:)V approved provision 核准拨款
l*
z "wA- approved redeemable share 核准可赎回股份
BJgHel+N approved regional stock 认可地区性证券
+bG O"* approved retirement scheme 认可退休金计划
PjP6^" approved subordinated loan 核准附属贷款
jf.WmiDC arbitrage 套戥；套汇；套利
$|tk?S ps arbitrageur 套戥者；套汇者
rI OKCL? arbitrary amount 临时款项
2f0mr?l)N arrangement 措施；安排；协定
. {vMn0c arrears 欠款
A*~BkvPr arrears of pay 欠付薪酬
R; ui
4wg6 arrears of revenue 逾期未收税款；逾期未收的帐项
7~~suQ{F4 articles of association 组织章程；组织细则；组织章程细则
}X6w" Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
]$BC f4: ascertainment of profit 确定利润
"/y S HB[ "Asia Clear" “亚洲结算系统”
Pm]lr|Q{I Asia Commercial Bank Ltd. 亚洲商业银行有限公司
X%$1%)C9 Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
{%\@Z-9%q, Asian Development Fund [ADF] 亚洲发展基金
*nK4XgD Asian dollar bond 亚洲美元债券
lA` qB1x Asian dollar market 亚洲美元市场
d`,z4 _ Asian dollar rate 亚洲美元利率
,A5}HRW% Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
Kk,u{EA Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
R=3|(R+kA asked price 沽盘；喊价；索价；卖方报价
+ K s 3 assessable income 应评税入息
YwS/O N assessable loss 应评税亏损
&Oc
`|r* assessable profit 应评税利润
<TTBIXV assessable value 应评税值
`-.6;T}2U assessed profit 估定利润
D_?dy 4\ assessed value 经评估价值
82 dmlPwJC assessment 评税；评定；估价；评税单
:NL[NbQYt assessment number 评税编号；估价编号
#uV J assessment of additional tax 补加税评税
;9Qxq] assessment of performance 业绩评估；实绩评价
|~@ yXc5a Assessor 评税主任
P!SsMo6n asset price bubbles 资产价格泡沫
V,% K"b= asset-backed securities 具资产保证的证券
IE3GZk+a~ assets accretion 资产增值
Y4+ ]5;B8 assets and liabilities 资产与负债
W!"Oho' assets betterment statement 资产递增表；资产改进表
1gn LKf c assets lending 实物放款；有抵押贷款
aCJ-T8?' assets of the company passing on the death 死者去世时转移的公司资产
dlA0&;}z assets pledged as security for liabilities 用作负债抵押的资产
(-],VB
(+ assets portfolio 资产投资组合
IR{XL \WF assets price 资产价格
e=s( {V assets quality 资产质素
yFn~rv|&G assets realization 资产变现
1\%@oD_zG assets refinancing arrangement 资产再集资安排
+s6v!({Z assets securitization 资产证券化
K^h9\< w assets situated outside Hong Kong 在香港以外地方的资产
[&IcIZ assets stripping 削减资产；拆卖资产
(+6N)9rj`/ assets value 资产值
#Cx#U"~G` assignee 承让人
Z^BZH/I? assignment 转让；转让书；转让契
+^jm_+ assignment of interest 权益转让
J 7sH] assignment of letters patent and trade mark 专利证书及商标转让
e _(';Lk assignment of property 物业转让；物业转让书
liqVfB% assignment right 转让权
PI@?I&Bo assignor 转让人
A<^X P-Nrp associate 有联系的人；有关连人士；相联者；合伙人；联系人
(! 8y~n 1 Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
cE>m/^SKr associate member 附属会员
d+vAm3.Dg associated body corporate 相联法人团体
xSm~V3b c associated company 相联公司；联属公司
&JYkh > associated corporation 相联法团
/6F \]JwU Association of Chartered Certified Accountants [ACCA] [United Kingdom]
7[mP@ { 公认会计师公会〔英国〕
&^w " Association of Futures Exchange Brokers 香港期货经纪协会
"[rz*[o8I Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
,@fx[5{ association of underwriters 承保人组织
j;qV+Rq]t assumption of control 接管
7Pu YrJ assurance 担保；保险；转易；转易书
ESk:$`P assurance of interest 权益的转易
@FZ_[CYg at 19XX price 按一九ＸＸ年价格计算
N`{ 6<Z0 at a discount 按赔价计算；按贴水价格计算；打折扣
UCup {pDp at a premium 按溢价计算；按升水价格计算
?D,j !Hy at call 通知付款；按通知
aI=Q_}8- at constant market price 按固定市价计算
Nc HU) at constant price 按固定价格计算
ao0^; at cost 按成本计算
K-"`A.:S at current market price 按当时市价计算；按现时市价计算
sIbPMu`&U at current price 按当时价格计算；按现时价格计算
O)DAYBv^ at factor cost 按要素成本计算；按生产要素成本计算
_;%l~q/
at money-of-the-day price 按付款当日价格计算
x}O,xquY at or better 按指定或较佳价位〔买卖指令〕
+]( #!}oH at par 按面值计算；平价
W9oWj7&h at sight 见票即付
Sb?Ua*(L: at the close 按收市盘
<CJy3<$u at the opening 按开市盘
"',;pGg|K attestation 见证；见证条款
>6[d&SM6 at-the-money option 平价期权
$-|$4lrS attorney 受权人；受托代表人
{2QP6X sJ attornment 新拥有人承认书
]NtBP attributable profit 可归属利润
'r(g5H1}gi attributable share value 可归属股份价值
..k8HFz>" Auckland Stock Exchange 奥克兰证券交易所
Kv:Rvo auction 拍卖
+sTPTCLE auctioneer 拍卖商
O,-NzGs audit 审计；核数
miTff[hsMa Audit Commission 审计署
I;1)a4Xc4R Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
2ga8 G4dU 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
Sk C.A ? audit review 帐目审查
b#"&]s- Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
^7 * 7^< audited account 审计帐目；经审计的帐目
MslgQmlM audited annual account 经审计的周年帐目
Q, "8Ty audited balance sheet 经审计的资产负债表
,L.V>Ae auditor 核数师；核数主任；审计师
_"OE}$C auditor's certificate 核数师证明书；审计师证明书
'/OQ[f=K auditor's report 核数师报告；审计师报告
)Z|G6H`c3 Aussie bond 澳元债券
QN?EI:
q= austerity budget 紧缩预算
j:>0XP Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
UCkV ;//. Australia All Ordinaries Index 澳洲所有普通股票指数
\{!,a Australian Dollar [AUD] 澳元
KK5_;< Australian Options Market 澳大利亚期权市场
-"{g kjuv Australian Securities Commission 澳洲证券事务监察委员会
!! )W` Australian Society of Certified Practising Accountants 澳洲执业会计师公会
mhOgv\?
Australian Stock Exchange 澳大利亚证券交易所
Ud2Tn*QmI Austrian Schilling [ATS] 奥地利先令
: bi(mX7t authentication 认证；鉴证
A lG5n' authority to purchase 委托购买证；委购书
i~AReJxt7 authorization 认可；核准；授权；授权书
Gg]Jp:GF authorization by direction 指示授权
%rgW}Z 5 authorization by instruction 指令授权
=F Y2O`%a authorization by warrant 令状授权
ms!|a_H7 r authorization of unit trust 单位信托的认可
D%LYQ
authorized agent 指定代理人
{]C n@.TPD authorized capital 法定资本
Vp0_R9oQ authorized clerk 出市员
!*HJBZ]q authorized dealer 认可交易商
`m8WLj authorized financial institution 认可财务机构
Pa+_{9 authorized fund 认可基金
c53:E'g authorized fund house 获授权的基金公司；认可基金公司
aG]^8`~>' authorized institution 认可机构
}%jpqip authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
( ;^>G[ authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
GQJ4d-w authorized insurer 获授权保险人；获认可承保人
h Q!59 authorized investment 特准投资项目
j_~mP>el) authorized person 获授权人
r:g_mMvB authorized representative 获授权代表
zUNUH^Il authorized share capital 法定股本
_ h1eW9q automated quotation system 自动报价系统
ZBFn Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
km][QEXs% 自动交易系统〔香港期货交易所有限公司〕
>}Bcv %zZ automatic adjustment mechanism 自动调整机制
H~m p*S automatic adjustment system 自动调整系统
[~RO9=;L Automatic Clearing House 自动票据交换所
_uL [
Z automatic exchange rates accumulation system 自动化汇率累集系统
5~T+d1md Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
>Yk|(!v automatic teller machine [ATM] 自动柜员机
H?a $o( autopay 自动转帐
"frioi`a2 available assets 可用资产
#qR 6TM&; available fiscal reserve 现存财政储备
5XzsqeG| available profit 可用利润
A+frKoi Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
ZZHzC+O#^ average 平均；平均数；海损
C2\WvE%! average basic salary 平均基本薪金
2/tx5Nc average consumer expenditure 平均消费开支；一般消费开支
osd oL average cost 平均成本
CY{!BV' average cost of land production 增辟土地平均成本
8O(L;&h average daily turnover 平均每日成交额
7:Rt) EE2 average daily wage rate 平均每日工资率
U <q`f- average expenditure pattern 平均开支模式
&Td)2Wt average growth rate 平均增长率
4[JF.O6} average net fixed assets 固定资产平均净值
Ycq )$7p average of relatives 相对价格平均数
98O]tL+k/u average price 平均价格
GCiG50Z= average propensity to consume 平均消费倾向；一般消费倾向
u*W! !(P/ average propensity to save 平均储蓄倾向；一般储蓄倾向
sLJ]N0t average rate 平均率
/V`S J" average revenue 平均收入；平均收益
L6i|5 P average stock 平均库存；平均存货
k~K;r8D/ average yearly rent 平均年租
S:`Gi>D avoidance of double taxation 避免双重课税
Eu "8IM!%- avoidance of tax 避税
