A:
@M*5q# s A share Ａ股；甲类股份
en MHK N g abatement of tax 减税；减扣免税额
Zf)< )o* ABN AMRO Bank N.V. 荷兰银行
T.!.3B$@] above-the-line expenditure 线上项目支出；经常预算支出
6.v)q ,JL above-the-line receipt 线上项目收入；经常预算收入
e ~G IUwJ ABSA Asia Limited 南非联合亚洲有限公司
K>+c2;t; absolute change 绝对数值变更
&>@EfW]( absolute expenditure 实际开支
m] ++
! absolute guideline figure 绝对准则数字
M4XU*piz absolute interest 绝对权益
bmC{d absolute order of discharge 绝对破产解除令
l%cE o`U absolute profit margin 绝对利润幅度
A*{V%7hs& absolute value 实值；绝对值
r2;+ACwWf_ absolutely vested interest 绝对既得权益
;>p{|^X0D absorbed cost 已吸收成本；已分摊成本
*=QWx[K| absorption 吸收；分摊；合并
U_0"1+jbq absorption rate 吸收率；摊配率；分摊率
.|6Wmn-uS ACB Finance Limited 亚洲商业财务有限公司
k1^&;}/f: acceptable form of reciprocity 合理的互惠条件
a
' <B0 ' acceptable rate 适当利率；适当汇率
] [ Cg8 acceptance agreement 承兑协议
cj3P]2B# acceptance for honour 参加承兑
p-8x>dmP( acceptor 承兑人；接受人；受票人
{NIE:MXX acceptor for honour 参加承兑人
v3/G.B @= accident insurance 意外保险
H+5N+AKb@ Accident Insurance Association of Hong Kong 香港意外保险公会
~ EhM"go accident insurance scheme 意外保险计划
,|R\ Z,s accident year basis 意外年度基准
/vPcg accommodation 通融；贷款
ID=^497
accommodation bill 通融票据；空头票据
W GMEZx accommodation party 汇票代发人
ADZU?7) account balance 帐户余额；帐户结余
w#$Q?u ,G account book 帐簿
=
:\o/)+ account collected in advance 预收款项
_ AVP1 account current book 往来帐簿
SQBe}FlktK account of after-acquired property 事后取得的财产报告
9r,7>#IF account of defaulter 拖欠帐目
oGZ%w4T account payable 应付帐款
lGN{1djT account payee only [A/C payee only] 只可转帐；存入收款人帐户
[)p>pA2GZj account receivable 应收帐款
I_h&35^t account receivable report 应收帐款报表
} W"/h )q account statement 结单；帐单；会计财务报表
[RUYH5>Ik account title 帐户名称；会计科目
%wux#"8
accountant's report 会计师报告
&p^8zE s Accountant's Report Rules 会计师报告规则
20RI S j accounting and auditing procedure 会计与审计程序；会计与核数程序
RC]-9gd3Q Accounting Arrangements 《会计安排》
#ruL+- 8!< accounting basis 会计基础
+,Z Q(
ZW accounting by Official Receiver 破产管理署署长呈交的帐目
z)y{(gR Accounting Circular 《会计通告》
)1 !*N )$ accounting class 会计类别
1O; q| p'9 accounting date 记帐日期；会计结算日期
^5*9BwH ` accounting for money 款项核算
||kUi=5 Accounting Officer 会计主任
)KD*G;<O]L accounting period 会计报告期；会计期
39,7N2 uY accounting policy 会计政策；会计方针
|`6*~ciUV accounting practice 会计惯例
xrl!$xE
GX accounting principle 会计准则
b\Gw|?Rv accounting record 会计记录
],ISWb accounting report 会计报告
KdtQJ:_`k Accounting Services Branch [Treasury] 会计事务部〔库务署〕
T|Fl$is Accounting Society of China 中国会计学会
lK3Z}e*eXQ accounting statement 会计报表
(E?X@d iu accounting system 会计制度；会计系统
L,wEUI accounting transaction 会计事项；帐务交易
^NiS7 )F X accounting treatment 会计处理
niJtgK:H^ accounting year 会计年度
Tf?|*P accretion 增值；添加
3It9|Y"6[ accrual 应计项目；应累算数目
&,~Oi(SX5 accrual basis 应计制；权责发生制
aRF}F E,u accrual basis accounting 应计制会计；权责发生制会计
EAXbbcV accrue 应累算；应计
z 7g=L@ accrued benefit 应累算利益
loFApBD=$^ accrued charges 应计费用
sDnXgCcS! accrued cumulative preference share dividend 应累算的累积优先股股息
a@V`EEZ accrued expenses 应累算费用
etWCMR accrued interest payable 应付利息；应计未付利息
DF!*S{) accrued interest receivable 应收利息；应计未收利息
0_faJjTbP; accrued right 累算权益
<mdHca accruing profit 应累算的利润
:NPnw X8w accumulated fiscal reserve 累积财政储备
E#m|Sq accumulated profit 累积利润；滚存溢利
RW04>oxVn accumulated reserve 累积储备
P<A_7Ho accumulation of surplus income 累积收益盈余
2^$Ha | acquired assets 既得资产
`8D} \w<eI acquisition 收购；购置；取得
'l*p!= acquisition cost 购置成本
S
7 *LV; acquisition expenses 购置费用
s xp>9& acquisition of 100% interest 收购全部股权
'9d]
B^)F acquisition of control 取得控制权
8C>\!lW" acquisition of fixed assets 购置固定资产
(7_}UT@ w- acquisition of shell “买壳”
3 c.,T acquisition price 收购价
aaODj> act of God 天灾
Pwg? a acting partner 执事合伙人
0B?t:XU , active market 买卖活跃的市场；交投畅旺的市场；旺市
TmIw?#q^ active partner 积极参与的合伙人
B)}.%G* active trading 交投活跃
`suEN @^ actual circulation 实际流通
U}2b{ actual cost 实际成本
&;]KntxB actual expenditure 实际开支；实际支出
-'mTSJ.} actual income 实际入息；实际收入；实际收益
I8:A] actual market 现货市场
yvp $ s actual price 现货价；实际价格
RO+N>Wkt actual profit 实际利润
HJeZm actual quotation 实盘；实际价位；实际报价
eQqx0+-0c actual year basis 按实际年度计算
w[X/|O actuals 实货
qmx4 hs8sh actuarial investigation 精算调查
~dc~<hK actuarial principle 精算原则
W2F *+M actuarial report 精算师报告
#XPY\n^k Actuarial Society of Hong Kong 香港精算学会
(6#,
$Ze actuarial valuation 精算师估值
7 I`8r2H actuary 精算师
Yy 3g7!K5E ad referendum agreement 暂定协议；有待覆核的协定
osdl dS ad valorem duty 从价税；按值征税
tlJ@@v&= ad valorem duty system 从价税制
7)#8p @Q ad valorem fee 从价费
T@)|0M ad valorem tariff 从价关税
Qaeg3f3F3 additional allowance 额外免税额
.Do(iYO.L additional amount for unexpired risk 未过期风险的额外款额
`8sC>)lrwu additional assessable profit 补加应评税利润
]d]rV
`RF additional assessment 补加评税
/pS Y ~* additional commitment 额外承担
Qt`;+N( additional commitment vote 额外承担拨款
r?j2%M\ additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
&<RK=e'*x additional dependent parent allowance 供养父母额外免税额
1r LK1X additional provision 额外拨款
>j$y@"+ additional stamp duty 附加印花税
"|KhqV=?v additional tax 补加税罚款；补加税款
m# . N Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
iu+r =s p adjudged bankrupt 被裁定破产
r# X6j U adjudicated bankrupt 裁定破产人
MGU% "7i'} adjudication fee 裁定费；评定印花税额手续费；评估契据费
AkE(I16Uy~ adjudication of bankruptcy 裁定破产；宣告破产
bs9X4n5 adjudication of insolvency 裁定无力偿还债务
6A23 H7 adjusted actual 经调整的实数；调整后的实数
Cl>{vS N adjusted current assets 经调整的流动资产；调整后的流动资产
j }fu|- adjusted figure 经调整的数字；调整后的数额
{\62c;. adjusted liabilities 经调整的负债；调整后的负债
ZGZ1Q/WH adjusted loss 经调整的亏损；调整后的亏损
+l) [A{ 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
-b` O"Ck* adjusted profit 经调整的利润；调整后的利润
a*(,ydF|L adjusted surplus 经调整的盈余额；调整后的盈余额
{|D7H=f adjusted value 经调整的价值；调整后的价值
yJn<S@)VT: adjustment 调整；修订；理算〔保险〕
lzDA0MPI: adjustment centre 调剂中心
xg8$ <Ut adjustment lag 调整过程的时间差距；调整时差
VY|'7in"M adjustment mechanism 调整机制
:'0. adjustment of loss 亏损调整
ziTE*rNJ adjustment process 调整过程；调整程序
[.j&~ \AG adjustment range 调整幅度
)j/b `V6 administered exchange rate 受管制汇率
tEF bL~n Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
b[s=FH]#N administration expenses 行政费用
L }L"BY3$ administration fee 手续费；行政费
J,Rp&tavt: administration in bankruptcy 破产管理
O
!
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& A!?:?3%O administrator 管理人；遗产管理人
Mj5&vs~n; administrator of the estate 遗产管理人
e WWtMnq admission of debt 债项承认书
AREpZ 2GiU admission of proof 接纳债权证明
%("WoBPH` advance 放贷款项；垫付款项；预支款项；预付款项
}u?DK,R advance account 暂支帐目；预付款帐户
6O0CF}B* advance compensation 预付补偿金
iwx*mC{|A advance from shareholder 股东垫款
YM.Q?p4g advance pending reimbursement 预支以待日后付还
>%1mx\y^ advanced economy 先进经济体系
Oz-;2 advancement 预付；预付财产
6h9Hf$' advances warrant 垫款令
/|#" ;QsPN advancing 贷出
6 TkV+\ adverse balance 逆差
&X&msEM adverse exchange 逆汇
;U<}2M!g advertisement addressed to shareholders 在报章刊登的致股东通告
cl1>S 3 advice for collection 托收通知书
TK s l.| advice of drawing 提款通知书；汇票通知书
bJ5 VlK67R advice of payment 付款通知
m4~>n( Advisory Committee [Securities and Futures Commission]
u #Y# ,:{ 谘询委员会〔证券及期货事务监察委员会〕
n>k 1 D Advisory Committee on Diversification 经济多元化谘询委员会
` ),ACkU>U affidavit 誓章；遗产申报誓章
_Qd C V` affidavit of no receipt 述明无收款的誓章
&Fy})/F3v affiliate 联号；联营公司；附属公司
E@[ZwTnJ affiliated company 附属公司；联号；联营公司
h"ZR`?h affirmation [estate duty] 非宗教式宣誓〔遗产税〕
L)yc_ d5 affordability 负担能力
!}I+)@~\w African Development Bank [AfDB] 非洲开发银行
={[9kR i after-acquired property 事后取得的财产
]Mb:zs<r after-hours dealing 市后交易
!  * after-tax profit 税后盈利；税后利润；税后溢利
V<ExR@|}.% agency agreement 代理协议
;%B:1Z agency expenses 代理机构的开支
y)uxj-G agency fee 代理费
'9XSz? Agency Law 《代理法》
D7|qFx;]g agent 代理人；承销人
GMOnp$@H^s agent of company 公司代理人
=" ;G&)H- agent's fee 代理人费；经纪费
ywY[g{4+ aggregate 总计；总数；总体数字
mZ0'-ax
aggregate amount 总款额；总额
+
C'<* aggregate assets and liabilities 总体资产与负债
Lm1
- aggregate at constant price 按固定价格计算的总体数字
ESi'3mbeC aggregate demand 总需求
1)v]<Ga~%1 aggregate gross position 总持仓量
B
x-"< ^< aggregate limit 总限额
W!B\ VB aggregate of salaries tax 合计薪俸税
MN<uIqG aggregate performance 总体表现；总体业绩
/v8yE9N_ aggregate supply 总体供应
Yc p<N>) aggregate surplus 总盈余
P TMJ.; aggregate total 整体总额
s ~>0<3{5 aggregate value 总值；合计价值
ul^VGW>i aggregated basis 合计基准
#M@K i1 aggregated net chargeable income 合计应课税入息实额
|* v w( aggregation 合并计算；合计；总和
G3${\ '< aggregation of incomes of husband and wife 夫妇入息合并计算
k@}g?X`8 aggregation of property 财产的总和
K'U8f t*_ agio 差价；贴水
2}0S%R( 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》
/vNHb _- Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
hp3
<HUU 《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》
hOj(*7__ Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
O/Mx $Q3re 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
t
.-%@,s Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
R
q9(<' F 《香港政府和大韩民国政府关于相互促进和保护投资协定》
=g{Hs1W agreement for a settlement 授产协议
y134m agreement for assignment 转让协议
yt[*4gF 4 agreement for sale 售卖协议；买卖协议
[
~:wS@% agreement for sale and purchase 买卖协议
jUGk=/*]e agreement for the payment of interest 支付利息协议
=O?? W8u agreement for the repayment of money 还款协议
X|4_}b> x agreement of reinsurance 再保险协议
vM?jm! nd Agricultural Bank of China 中国农业银行
"1z#6vw5a air passenger departure tax 飞机乘客离境税
lQKq{WLFx. Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
Lhmb=
@ airport tax 机场税
h[>Puoz alcohol duty 酒精税
?.Lq`~T` alienation 让与；让渡；转让
}s@vN8C alimony 生活费；赡养费
sh)[|?7z All Ordinaries Index [AOI] 所有普通股指数
k] iyx all risks 全险；综合险
oef] All Sales Record for Stock Market 《股票市场成交报告》
3A!Qu$r9 Allied Capital Resources Limited 新联财务有限公司
TrR=3_;.7 all-items index [Consumer Price Index] 总指数〔消费物价指数〕
O#n=mJ allocation letter 拨款信件
dM)x|b3z allocation of fund 分配款项；预留款项
_fjHa6S allocation of profit 利润分配；溢利分配
^8V8,C) allocation warrant 拨款令
~%!"!Z4 allotment 分配；配股
|Sr
allotment notice 股份配售通知；配股通知
('1]f?:M allotment of shares 股份分配
cI (} allowable 可获宽免；免税的
Wxa</n8S[n allowable business loss 可扣除的营业亏损
]S7>=S allowable expenses 可扣税的支出
t~M0_TnXlP allowance 免税额；津贴；备抵；准备金
4,.[B7irR allowance for debts 债项的免税额
Ni n7AOO allowance for depreciation by wear and tear 耗损折旧免税额
S<81r2LT allowance for funeral expenses 殡殓费的免税额
SQ- CdpT< allowance for inflation 为通货膨胀而预留的款项；通胀准备金
X}ft7;Jpy allowance for repairs and outgoings 修葺及支出方面的免税额
D9%t67s allowance to debtor 给债务人的津贴
) QW
p[bV alteration of capital 资本更改
d8J(~$tXQN alternate trustee 候补受托人
n+D93d9LP amalgamation 合并
q{uv ?{I ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
q);@iiJ- ambit of charges 征税范围；收费范围
cCv@f ks amended valuation 经修订的估值
"R ^0eNv$ American Commodities Exchange 美国商品交易所
*?YMoN American Express Bank Limited 美国运通银行
1eOQ;#OV American Stock Exchange 美国证券交易所
S7( tGD amortization 摊销
>)bn #5 amount due from banks 存放银行同业的款项
Xq%ijo amount due from banks abroad 存放海外银行同业的款项
- +fW/Uo amount due from holding companies 控股公司欠款
k{J\)z amount due from local banks 存放本港银行同业的款项
pcNpr`
amount due to banks 银行同业的存款
JQDS3v=1$ amount due to banks abroad 海外银行同业的存款
z-JYzxL9 amount due to holding companies 控股公司存款
NeR1}W amount due to local banks 本港银行同业的存款
N)
'|l0x0 amount due to outport banks 外埠银行同业的存款
J[al4e^ amount for note issue 发行纸币的款额
# L+ZHs~ amount of bond 担保契据的款额
kE854Ej amount of consideration 代价款额
6vf <lmN amount of contribution 供款数额
P~h 0Ul amount of indebtedness 负债款额
"Bl6 ) qw amount of principal of the loan 贷款本金额
=3|5=ZU034 amount of rates chargeable 应征差饷数额
?U3~rro! amount of share capital 股本额
]iry'eljy amount of sums assured 承保款额
e]@
B61lc amount of variation 变动幅度
>!PCEw<i amount of vote 拨款数额
p%-;hL! amount payable 应付款额
.o) amount receivable 应收款额
S z-TarTF Amsterdam Stock Exchange 阿姆斯特丹证券交易所
jqQG n"! analysis 分析
m [<z/D ancillary risk 附属风险
O |0V mm
annual account 周年帐目；周年帐目报表；年度决算；年结
6+/BYN!&4 annual accounting date 年结日期
%mRnJgV5k annual allowance 每年免税额；年积金；年度津贴；年津
8iC9 xSH[% annual balance 年度余额
Ww
=ksggpB annual disposable income 每年可动用收入
ZY*_x)h+#7 annual estimates 周年预算
ONMR2J( annual fee 年费
"10.,QK annual general meeting 周年大会
^K 0oJg.E annual growth rate 年增率；每年增长率
OjsMT] annual long-term supplement 长期个案每年补助金
_-z; annual pensionable emolument 可供计算退休金的年薪
o'=i$Eb annual report 年报
nZ4@g@e2 Annual Report on the Consumer Price Index 《消费物价指数年报》
og`g]Z<I annual return 周年报表；周年申报表；每年报税表格
T/ P
Annual Return Rules 《周年报表规则》
bA07zI2 annual review of consumer prices 每年消费物价回顾
Da
]zbz%% annual roll-forward basis 逐年延展方式
A'suZpL annual salary 年薪
/X;!
F> annual statement 年度报表；年度决算表
7ZFd;- 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
+,UuJ6[n annuitant 年金受益人
En ]"^* annuity 年金
j`QXl annuity contract 年金合约
mV.26D<c annuity on human life 人寿年金
\RmU6(;IQ antecedent debt 先前的债项
&W%fsy< ante-dated cheque 倒填日期支票
Id{Ix(O anticipated expenditure 预期开支
~;@\9oPpz% anticipated net profit 预期纯利
yAQ)/u[| anticipated revenue 预期收入
QeQxz1 anti-inflation measure 反通货膨胀措施
z'}z4^35, anti-inflationary stance 反通货膨胀立场
@+hO,WXN apparent deficit 表面赤字
]u47]L # apparent financial solvency 表面偿债能力
&/$3>MD2` apparent partner 表面合伙人
~vKDB$2 application for personal assessment 个人入息课税申请书
/ ;WFRp. application of fund 资金应用
;-VXp80J application to release as liquidator and to destruct the books of accounts and documents
H(DI /"N 申请免除清盘人职务及毁灭帐簿与文件
gH/( 4h appointed actuary 委任精算师
OySn[4`(i appointed auditor 委任核数师；委任审计师
e?<$H \ appointed trustee 委任的受托人
{4r } jH appointer 委任人
OQ+kOE& apportioned pro rata 按比例分摊
;RS^^vDm apportionment 分配；分摊
n!L}4Nmp Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
@wh-.M D apportionment formula 分摊方程式
Lv@'v4.({ apportionment of estate duty 遗产税的分摊
4YA1~7R appraisal 估价；评估
!-tVt
D appreciable growth 可观增长
~Hvf"bvK| appreciable impact 显着影响
K QCF " appreciable increase 可观增长
&X)^G# appreciation 增值；升值
+K48c,gt? appreciation against other currencies 相对其他货币升值
BP=<TRp . appreciation of the exchange value of Hong Kong dollar 港元汇值上升
.2SD)<}(9 appreciation tax 增值税
/\m>PcPa appropriation 拨款；拨用；拨付
nBtKSNT#Q appropriation account 拨款帐目
te+r.(p Appropriation Bill 拨款法案
gP?.io 9Oi appropriation-in-aid system 补助拨款办法
"cGjHy\j` approved assets 核准资产
m]&y&oz approved basket stock 认可一篮子证券
vq1u !SY approved budget 核准预算
D:XjJMW3r approved charitable donation 认可慈善捐款
$|K-wN[ approved charitable institution 认可慈善机构
4K$_d,4`U approved currency 核准货币；认可货币
R2y~+tko? approved estimates 核准预算
s\.\z[1 approved estimates of expenditure 核准开支预算
F+9(*|x% approved overseas insurer 核准海外保险人
j5m]zh5\J= approved overseas trust company 核准海外信托公司
ye`- U?7. approved pooled investment fund 核准汇集投资基金
4#ZZw a]y approved provident fund scheme 认可公积金计划
{
P @mAw approved provision 核准拨款
6f&qtJQ<A approved redeemable share 核准可赎回股份
\1?: approved regional stock 认可地区性证券
?{r -z3@ N approved retirement scheme 认可退休金计划
Q\aC:68 approved subordinated loan 核准附属贷款
),I g u arbitrage 套戥；套汇；套利
5)i+x- arbitrageur 套戥者；套汇者
Ki\J)l arbitrary amount 临时款项
p*~b5'+ C+ arrangement 措施；安排；协定
N2&h yM arrears 欠款
y~< _ux, arrears of pay 欠付薪酬
oEsqLh9a| arrears of revenue 逾期未收税款；逾期未收的帐项
GE}>{x=^x articles of association 组织章程；组织细则；组织章程细则
Z;cA_}5 Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
RH "EO4 ascertainment of profit 确定利润
/;`-[ "Asia Clear" “亚洲结算系统”
QVe<Z A8N; Asia Commercial Bank Ltd. 亚洲商业银行有限公司
d>Ky(wS Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
U)D}J_Zi( Asian Development Fund [ADF] 亚洲发展基金
+,J!xy+~, Asian dollar bond 亚洲美元债券
9%DLdc\z; Asian dollar market 亚洲美元市场
*u!l" 0'\ Asian dollar rate 亚洲美元利率
=/bC0bb{i Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
&+df@U6i Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
m,r>E%;Cj asked price 沽盘；喊价；索价；卖方报价
*P+8^t#Vp assessable income 应评税入息
te& p1F assessable loss 应评税亏损
?e[]UO assessable profit 应评税利润
J:0`* 7 assessable value 应评税值
J+YoAf`hi assessed profit 估定利润
C0;:")6~ assessed value 经评估价值
59k-,lyU, assessment 评税；评定；估价；评税单
x%55:8{ assessment number 评税编号；估价编号
tF!-}{c"k assessment of additional tax 补加税评税
ZvSEa{ assessment of performance 业绩评估；实绩评价
43N=O FU Assessor 评税主任
3j w4# GW asset price bubbles 资产价格泡沫
yi,Xs|%. asset-backed securities 具资产保证的证券
bqRO-\vO assets accretion 资产增值
'|nA GkA assets and liabilities 资产与负债
K4^ mG assets betterment statement 资产递增表；资产改进表
)gNVJ assets lending 实物放款；有抵押贷款
r_3=+ assets of the company passing on the death 死者去世时转移的公司资产
Y {2L[5_ 1 assets pledged as security for liabilities 用作负债抵押的资产
qnnP*15` assets portfolio 资产投资组合
P*kC>lvSv assets price 资产价格
eKL3Y_5p@ assets quality 资产质素
)`}4rD^b assets realization 资产变现
[#/@ v/`
assets refinancing arrangement 资产再集资安排
qIk( ei assets securitization 资产证券化
iH)-8Q assets situated outside Hong Kong 在香港以外地方的资产
1p(9hVA assets stripping 削减资产；拆卖资产
n@9R|biO assets value 资产值
z`Xc] cPi assignee 承让人
_OJ19 Ry assignment 转让；转让书；转让契
0-8'. C1v assignment of interest 权益转让
TFtD>q X assignment of letters patent and trade mark 专利证书及商标转让
R^Y _i assignment of property 物业转让；物业转让书
nh>lDfJV< assignment right 转让权
xN 44>3# assignor 转让人
E 7"`D\* associate 有联系的人；有关连人士；相联者；合伙人；联系人
MzIn~[\ Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
EN)0b, ax associate member 附属会员
2,G9~<t associated body corporate 相联法人团体
'Jl73#3 associated company 相联公司；联属公司
t#=FFQOt associated corporation 相联法团
z_ L ><}H Association of Chartered Certified Accountants [ACCA] [United Kingdom]
B{ cb'\ C 公认会计师公会〔英国〕
cB}6{c$_sW Association of Futures Exchange Brokers 香港期货经纪协会
H`NT `BE Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
Vn6]h|vm association of underwriters 承保人组织
wE#z)2?`\ assumption of control 接管
Ky)*6QOw assurance 担保；保险；转易；转易书
^zR*s |1Q assurance of interest 权益的转易
{Zf 9}
!qF at 19XX price 按一九ＸＸ年价格计算
_yc &'Wq at a discount 按赔价计算；按贴水价格计算；打折扣
? 9;r|G at a premium 按溢价计算；按升水价格计算
A(wuRXnVWK at call 通知付款；按通知
[u7i)fn5? at constant market price 按固定市价计算
W.TdhJW9 at constant price 按固定价格计算
"sUmk e-# at cost 按成本计算
y\< \P8X
at current market price 按当时市价计算；按现时市价计算
Og(|bs!6 at current price 按当时价格计算；按现时价格计算
U$j?2|v-x at factor cost 按要素成本计算；按生产要素成本计算
B# [.c$ at money-of-the-day price 按付款当日价格计算
B S+=* 3J at or better 按指定或较佳价位〔买卖指令〕
"ac$S9@~ at par 按面值计算；平价
@fI 2ZWN| at sight 见票即付
QP!0I01 at the close 按收市盘
,\D* =5 at the opening 按开市盘
IeGVLC attestation 见证；见证条款
2g%p9-MO]I at-the-money option 平价期权
$
1v'CT attorney 受权人；受托代表人
F+?g0w[' attornment 新拥有人承认书
FuFA/R=x/ attributable profit 可归属利润
9v(k<('_ attributable share value 可归属股份价值
01vKx)f Auckland Stock Exchange 奥克兰证券交易所
<6!/B[!O= auction 拍卖
X5c)T}pyv auctioneer 拍卖商
3zo:)N \K audit 审计；核数
!Q5NV4gd+ Audit Commission 审计署
| gP%8nh'C Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
+%LR1+/%b 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〕
Vi<F@ji audit review 帐目审查
YF<U'EVU- Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
~3qt<" audited account 审计帐目；经审计的帐目
sjwD x0(7= audited annual account 经审计的周年帐目
ZG Qz@H5 audited balance sheet 经审计的资产负债表
L ] !M1\ auditor 核数师；核数主任；审计师
@JpkG% eK auditor's certificate 核数师证明书；审计师证明书
E>k!d'+tb auditor's report 核数师报告；审计师报告
*[b22a4H( Aussie bond 澳元债券
.@3bz
austerity budget 紧缩预算
9 AH xa Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
Ae>:i7.V Australia All Ordinaries Index 澳洲所有普通股票指数
p]J0A ^VV Australian Dollar [AUD] 澳元
& HJ'//bv Australian Options Market 澳大利亚期权市场
O@sJ#i> Australian Securities Commission 澳洲证券事务监察委员会
poVtg}n Australian Society of Certified Practising Accountants 澳洲执业会计师公会
4>t=r\"4 Australian Stock Exchange 澳大利亚证券交易所
[M&.' X Austrian Schilling [ATS] 奥地利先令
-*~~ 00 w authentication 认证；鉴证
BHJS. o*j~ authority to purchase 委托购买证；委购书
#lO~n. +P authorization 认可；核准；授权；授权书
, nz3S5~ authorization by direction 指示授权
|RZI]H% authorization by instruction 指令授权
R]"3^k* authorization by warrant 令状授权
_/cL"Wf authorization of unit trust 单位信托的认可
D 4\
*
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AMc`qh authorized capital 法定资本
A!^gF~ 5 authorized clerk 出市员
e sK0H<] authorized dealer 认可交易商
C, nU.0 authorized financial institution 认可财务机构
.0iHI3i^ authorized fund 认可基金
V25u_R`{ authorized fund house 获授权的基金公司；认可基金公司
c< ]~q1 authorized institution 认可机构
sL\W6 ej authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
Kld#C51X f authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
nv_9Llh=z authorized insurer 获授权保险人；获认可承保人
Wd]MwDcO authorized investment 特准投资项目
q1vsvL9Q authorized person 获授权人
W^N|+$g>H authorized representative 获授权代表
o 6A1;e authorized share capital 法定股本
R/?ZbMn]! automated quotation system 自动报价系统
4 $_:a?9 Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
B:=VMX~GE 自动交易系统〔香港期货交易所有限公司〕
[WW ~SOJe automatic adjustment mechanism 自动调整机制
E 9v<VoNP` automatic adjustment system 自动调整系统
jC_m0Iwc Automatic Clearing House 自动票据交换所
D) ;w)` automatic exchange rates accumulation system 自动化汇率累集系统
`F4gal^ ^ Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
22FHD4 automatic teller machine [ATM] 自动柜员机
mk]8}+^. autopay 自动转帐
$&jte_hv available assets 可用资产
'O[0oi& available fiscal reserve 现存财政储备
se& Q\!&M available profit 可用利润
t(:w):zE Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
aYws{Vii average 平均；平均数；海损
']DUC u average basic salary 平均基本薪金
D'<'"kUd average consumer expenditure 平均消费开支；一般消费开支
95 l)w average cost 平均成本
v] X*(e average cost of land production 增辟土地平均成本
'o%6TWl9s average daily turnover 平均每日成交额
aDZ] {; average daily wage rate 平均每日工资率
qUKSo9 average expenditure pattern 平均开支模式
#8@o%%F d average growth rate 平均增长率
LGT ?/ gup average net fixed assets 固定资产平均净值
5Sx.'o$ average of relatives 相对价格平均数
8ib%CYR average price 平均价格
oUx%ra{ average propensity to consume 平均消费倾向；一般消费倾向
g[ $4a4X average propensity to save 平均储蓄倾向；一般储蓄倾向
]'5 G/H5?; average rate 平均率
Usq.'y/ o average revenue 平均收入；平均收益
*=z v:! average stock 平均库存；平均存货
7mtX/w 9 average yearly rent 平均年租
IA680^ avoidance of double taxation 避免双重课税
t$g@+1p4 avoidance of tax 避税
