A:
oj1,DU A share Ａ股；甲类股份
]TmxCTV L abatement of tax 减税；减扣免税额
c _v;"Q Z ABN AMRO Bank N.V. 荷兰银行
RIO4` , above-the-line expenditure 线上项目支出；经常预算支出
5==}8<$ above-the-line receipt 线上项目收入；经常预算收入
7#BU d/ ABSA Asia Limited 南非联合亚洲有限公司
y.:Z:w6$ absolute change 绝对数值变更
b0_Ih6 absolute expenditure 实际开支
Ee cV%E absolute guideline figure 绝对准则数字
C{8d^SCA" absolute interest 绝对权益
1k8zAtuj absolute order of discharge 绝对破产解除令
6X@$xe847[ absolute profit margin 绝对利润幅度
h#>%\Pvt; absolute value 实值；绝对值
<)
` ?s absolutely vested interest 绝对既得权益
Y([YDn absorbed cost 已吸收成本；已分摊成本
.oNs8._:
absorption 吸收；分摊；合并
C g! ]x
o absorption rate 吸收率；摊配率；分摊率
h NCoX*icd ACB Finance Limited 亚洲商业财务有限公司
A#6\5u acceptable form of reciprocity 合理的互惠条件
\Y{^Q7!>:8 acceptable rate 适当利率；适当汇率
f2"1^M acceptance agreement 承兑协议
?$#,h30 acceptance for honour 参加承兑
(7qdrA eP acceptor 承兑人；接受人；受票人
#K3`$^0 s acceptor for honour 参加承兑人
Cd"iaiTD0 accident insurance 意外保险
f2y:K6$'l* Accident Insurance Association of Hong Kong 香港意外保险公会
@m=xCg.Z accident insurance scheme 意外保险计划
b&V}&9'[M; accident year basis 意外年度基准
I;<aJo6Yl accommodation 通融；贷款
EhOy<f[4W accommodation bill 通融票据；空头票据
sX~
`Vn& accommodation party 汇票代发人
m%bw$hr account balance 帐户余额；帐户结余
:sY pZX1 account book 帐簿
XJ`!d\WL/! account collected in advance 预收款项
x(Us
O} account current book 往来帐簿
0Lo)Ni^" account of after-acquired property 事后取得的财产报告
5k^ UZw account of defaulter 拖欠帐目
`]8z]PD account payable 应付帐款
8JU9Qb]L'I account payee only [A/C payee only] 只可转帐；存入收款人帐户
?<i inx account receivable 应收帐款
0;kp`hB account receivable report 应收帐款报表
n^ Uu 6 account statement 结单；帐单；会计财务报表
-$[o:dLO account title 帐户名称；会计科目
2C!Ko"1Y' accountant's report 会计师报告
4{s3S2f = Accountant's Report Rules 会计师报告规则
D# "ppa} accounting and auditing procedure 会计与审计程序；会计与核数程序
Z7X_U` Q Accounting Arrangements 《会计安排》
Myy NYZ accounting basis 会计基础
.cV<(J 5o accounting by Official Receiver 破产管理署署长呈交的帐目
Ae0jfTv Accounting Circular 《会计通告》
mQ@A3/= ` accounting class 会计类别
,y+}0q-Ou accounting date 记帐日期；会计结算日期
b5MCOW1+ accounting for money 款项核算
VqeK~,} Accounting Officer 会计主任
H7 xyK
accounting period 会计报告期；会计期
$#k 8xb accounting policy 会计政策；会计方针
]d}U68$T+ accounting practice 会计惯例
%` cP|k accounting principle 会计准则
B 3lP#ckh accounting record 会计记录
m;S!E-W accounting report 会计报告
avb'J ^}f Accounting Services Branch [Treasury] 会计事务部〔库务署〕
BP6|^Q Accounting Society of China 中国会计学会
[LQD]# accounting statement 会计报表
Ltx eT . accounting system 会计制度；会计系统
vt`V<3 accounting transaction 会计事项；帐务交易
cF[L6{Oe accounting treatment 会计处理
FC :+[.fi accounting year 会计年度
I wfJDJJ accretion 增值；添加
=q%Q ^ accrual 应计项目；应累算数目
'9+JaB accrual basis 应计制；权责发生制
` n *e8T accrual basis accounting 应计制会计；权责发生制会计
f8T6(cA accrue 应累算；应计
e-Xr^@M*Q accrued benefit 应累算利益
=peodj^ accrued charges 应计费用
fr\"MP accrued cumulative preference share dividend 应累算的累积优先股股息
H} R/_5g accrued expenses 应累算费用
w$X"E*~>8 accrued interest payable 应付利息；应计未付利息
DcO$&)Eb accrued interest receivable 应收利息；应计未收利息
}-ly'4=l accrued right 累算权益
L*Gk1' accruing profit 应累算的利润
wN|;_~h2 accumulated fiscal reserve 累积财政储备
T=EHue$ accumulated profit 累积利润；滚存溢利
oV)#s! accumulated reserve 累积储备
DHUK_#! accumulation of surplus income 累积收益盈余
|# _ F acquired assets 既得资产
vqC!Ajm acquisition 收购；购置；取得
U.fL uKt acquisition cost 购置成本
5 (Lw-_y# acquisition expenses 购置费用
E^)>9f7 acquisition of 100% interest 收购全部股权
JH4hy9i acquisition of control 取得控制权
{<~oa+" acquisition of fixed assets 购置固定资产
$S_xrrE# acquisition of shell “买壳”
M x/G^y O9 acquisition price 收购价
,eI2#6w|C act of God 天灾
3y[6n$U& acting partner 执事合伙人
XYi-o][Mf active market 买卖活跃的市场；交投畅旺的市场；旺市
^dR="N active partner 积极参与的合伙人
C#^V<:9 active trading 交投活跃
B1x# 7>K actual circulation 实际流通
N-0kB vo actual cost 实际成本
9vQI
~rz? actual expenditure 实际开支；实际支出
Y ]xFe > actual income 实际入息；实际收入；实际收益
D#=$? {w actual market 现货市场
}#u.Of`6" actual price 现货价；实际价格
X=8CZq4 actual profit 实际利润
!CBvFl/v actual quotation 实盘；实际价位；实际报价
Oy,7>vWQI actual year basis 按实际年度计算
@O!BQ^'hk# actuals 实货
!O`aaLc actuarial investigation 精算调查
EO&PabZWR actuarial principle 精算原则
Ft&ARTsa* actuarial report 精算师报告
{D c{e5K Actuarial Society of Hong Kong 香港精算学会
Io|3zE*< actuarial valuation 精算师估值
>1}RiOd3 actuary 精算师
4"om;+\ ad referendum agreement 暂定协议；有待覆核的协定
I%^Bl:M ad valorem duty 从价税；按值征税
| ODi[~y ad valorem duty system 从价税制
FZvh]ZX ad valorem fee 从价费
-`I&hzl6E ad valorem tariff 从价关税
B<p-qPR K additional allowance 额外免税额
#~_ZG% u additional amount for unexpired risk 未过期风险的额外款额
| 61W-9; additional assessable profit 补加应评税利润
5 f~49(v] additional assessment 补加评税
AYVkJq ? additional commitment 额外承担
I"=a :q additional commitment vote 额外承担拨款
qG]G0|f additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
$ ?HOke additional dependent parent allowance 供养父母额外免税额
n A<#A additional provision 额外拨款
?M} W ;Z additional stamp duty 附加印花税
c'wxCqnE
additional tax 补加税罚款；补加税款
Y<]A 5cm Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
w$a iVOjgT adjudged bankrupt 被裁定破产
1}7Q2Ad w adjudicated bankrupt 裁定破产人
8_d>=*( adjudication fee 裁定费；评定印花税额手续费；评估契据费
'%W`:K' adjudication of bankruptcy 裁定破产；宣告破产
#nD]G#>e
adjudication of insolvency 裁定无力偿还债务
#FZoi:'Q adjusted actual 经调整的实数；调整后的实数
^69ZX61vt adjusted current assets 经调整的流动资产；调整后的流动资产
8\N`2mPt adjusted figure 经调整的数字；调整后的数额
U_&v|2o#3 adjusted liabilities 经调整的负债；调整后的负债
!` A]YcQ adjusted loss 经调整的亏损；调整后的亏损
r1jsw j%7 adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
R_vF$X'O w adjusted profit 经调整的利润；调整后的利润
\y7kb adjusted surplus 经调整的盈余额；调整后的盈余额
j(QK 0 "z adjusted value 经调整的价值；调整后的价值
fn~Jc~[G| adjustment 调整；修订；理算〔保险〕
m,Fug1+N adjustment centre 调剂中心
;(F_2&he
adjustment lag 调整过程的时间差距；调整时差
nlq"OzcH04 adjustment mechanism 调整机制
F> H5 ww9E adjustment of loss 亏损调整
9'My /A 0 adjustment process 调整过程；调整程序
2C@ui728 adjustment range 调整幅度
!.EDQ1k administered exchange rate 受管制汇率
Vx~N`|yY Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
# :)yh]MP administration expenses 行政费用
sTb@nrRxH administration fee 手续费；行政费
,rU>)X administration in bankruptcy 破产管理
Dcep^8' administration order 遗产管理令
z6Xn9 administrator 管理人；遗产管理人
6^+T_{gl administrator of the estate 遗产管理人
Zv" q A admission of debt 债项承认书
=SUCcdy& admission of proof 接纳债权证明
a(s% 3"*Q advance 放贷款项；垫付款项；预支款项；预付款项
]\ .3<^ advance account 暂支帐目；预付款帐户
3G.-JLhs advance compensation 预付补偿金
s|O4 >LsG advance from shareholder 股东垫款
f]*TIYicc advance pending reimbursement 预支以待日后付还
eyIbjgpV advanced economy 先进经济体系
PCcI(b>?l advancement 预付；预付财产
-Wt (t2 advances warrant 垫款令
?xT ^9 advancing 贷出
sN8)p%'Lg adverse balance 逆差
>T)#KQ1t adverse exchange 逆汇
*#| lhf' advertisement addressed to shareholders 在报章刊登的致股东通告
VGVb 3@ advice for collection 托收通知书
?r%kif) advice of drawing 提款通知书；汇票通知书
:~ ; 48m advice of payment 付款通知
B.oD9 <9 Advisory Committee [Securities and Futures Commission]
6+iZJgwAy 谘询委员会〔证券及期货事务监察委员会〕
gz~)v\5D/ Advisory Committee on Diversification 经济多元化谘询委员会
&~
.n}h& affidavit 誓章；遗产申报誓章
&$ x1^ affidavit of no receipt 述明无收款的誓章
&x#3N=c# affiliate 联号；联营公司；附属公司
iiWm>yy affiliated company 附属公司；联号；联营公司
yQ/E0>Uj! affirmation [estate duty] 非宗教式宣誓〔遗产税〕
Q2 S!}A affordability 负担能力
? kBX:(g African Development Bank [AfDB] 非洲开发银行
YM`I&!n after-acquired property 事后取得的财产
5i eF8F% after-hours dealing 市后交易
]iHSUP after-tax profit 税后盈利；税后利润；税后溢利
=9 ;2(<A agency agreement 代理协议
Yo^9Y@WDW agency expenses 代理机构的开支
\Q~HL_fy|Y agency fee 代理费
LPRvzlY= Agency Law 《代理法》
]tnf< 5x agent 代理人；承销人
h%[1V agent of company 公司代理人
DZ*m"Bi agent's fee 代理人费；经纪费
d,:3;:CR aggregate 总计；总数；总体数字
p4sU: aggregate amount 总款额；总额
7A6: * aggregate assets and liabilities 总体资产与负债
, mY3oyu aggregate at constant price 按固定价格计算的总体数字
rF:l+I] aggregate demand 总需求
\5q0nB@i5y aggregate gross position 总持仓量
Lt?k$U{qe) aggregate limit 总限额
$psPNJG aggregate of salaries tax 合计薪俸税
a?NoNv)& aggregate performance 总体表现；总体业绩
=kiDW6
JJU aggregate supply 总体供应
6z3`*B aggregate surplus 总盈余
}[O/u <Z aggregate total 整体总额
c) q'" r aggregate value 总值；合计价值
-NL=^O$G aggregated basis 合计基准
y/\0qQ/ aggregated net chargeable income 合计应课税入息实额
^dP]3D1
@ aggregation 合并计算；合计；总和
5@/hqOiu aggregation of incomes of husband and wife 夫妇入息合并计算
2$=I+8IL aggregation of property 财产的总和
QZ?%xN(4 agio 差价；贴水
EA=EcUf' 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》
Pgh)+>ON Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
|k [ hk 《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》
hha!uD~ ( Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
dZ;r n!dg> 《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》
s^lm
81; Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
<%ZlJ_cM 《香港政府和大韩民国政府关于相互促进和保护投资协定》
U_oei3QP agreement for a settlement 授产协议
@Z[XV"w| agreement for assignment 转让协议
k>W}9^ cK agreement for sale 售卖协议；买卖协议
C<"b99\2` agreement for sale and purchase 买卖协议
# _9Jam%M agreement for the payment of interest 支付利息协议
9X ^D( agreement for the repayment of money 还款协议
[qHtN. agreement of reinsurance 再保险协议
N&Y QZ^o Agricultural Bank of China 中国农业银行
E!]d?t 3b air passenger departure tax 飞机乘客离境税
Zf *DC~E_ Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
u7 G9 eN airport tax 机场税
f)9{D[InM^ alcohol duty 酒精税
'ngx\Lr alienation 让与；让渡；转让
>Dk Rl alimony 生活费；赡养费
UkzLUok]U All Ordinaries Index [AOI] 所有普通股指数
.J fV4!=o all risks 全险；综合险
(|t)MnPfY All Sales Record for Stock Market 《股票市场成交报告》
<HMmsw Allied Capital Resources Limited 新联财务有限公司
I5 H#]U all-items index [Consumer Price Index] 总指数〔消费物价指数〕
,Z aPY allocation letter 拨款信件
- s,guW | allocation of fund 分配款项；预留款项
k.K;7GZC allocation of profit 利润分配；溢利分配
m14OPZ<3?- allocation warrant 拨款令
%5-
allotment 分配；配股
A "pV 7
y allotment notice 股份配售通知；配股通知
-xMM}r
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@mRd a %qR allowable 可获宽免；免税的
v#E RXIrf allowable business loss 可扣除的营业亏损
I?#B_ R# allowable expenses 可扣税的支出
D F N allowance 免税额；津贴；备抵；准备金
EhK~S(r^ allowance for debts 债项的免税额
.N~YVul[a* allowance for depreciation by wear and tear 耗损折旧免税额
6SV h6o@] allowance for funeral expenses 殡殓费的免税额
Ps=<@,dks allowance for inflation 为通货膨胀而预留的款项；通胀准备金
0{Bhr12V allowance for repairs and outgoings 修葺及支出方面的免税额
6e q`/~# allowance to debtor 给债务人的津贴
Y V#|q b alteration of capital 资本更改
=X u(Js- alternate trustee 候补受托人
eczS(KoL4 amalgamation 合并
h$#zuqm ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
g'nN#O ambit of charges 征税范围；收费范围
m[E#$JZtG amended valuation 经修订的估值
y_A7CG"^ American Commodities Exchange 美国商品交易所
NI)q<@ju American Express Bank Limited 美国运通银行
a ,~}G'U American Stock Exchange 美国证券交易所
n}!D)Gx amortization 摊销
03^?+[C amount due from banks 存放银行同业的款项
e}bY 9 amount due from banks abroad 存放海外银行同业的款项
ly)L%h G amount due from holding companies 控股公司欠款
kp >AZVk amount due from local banks 存放本港银行同业的款项
8iKupaaOX amount due to banks 银行同业的存款
4M3{P amount due to banks abroad 海外银行同业的存款
S1G=hgF_L amount due to holding companies 控股公司存款
OYwH$5 amount due to local banks 本港银行同业的存款
kf >L amount due to outport banks 外埠银行同业的存款
6S6E
1~ amount for note issue 发行纸币的款额
0\a;}
S'g# amount of bond 担保契据的款额
=[x
@BzH amount of consideration 代价款额
;&?l1Vu amount of contribution 供款数额
^iz2 =}Q8 amount of indebtedness 负债款额
w /Ej>OS amount of principal of the loan 贷款本金额
avwhGys# amount of rates chargeable 应征差饷数额
;y%C\YB# amount of share capital 股本额
HS[N]'dc amount of sums assured 承保款额
t] PO4GA amount of variation 变动幅度
UCDvN amount of vote 拨款数额
]CZ&JL amount payable 应付款额
ZW>?y$C+ amount receivable 应收款额
{H$m1=S Amsterdam Stock Exchange 阿姆斯特丹证券交易所
GFmVR2z_+ analysis 分析
w 7Y>B`wm? ancillary risk 附属风险
\[F4ooe annual account 周年帐目；周年帐目报表；年度决算；年结
Ey* *j annual accounting date 年结日期
qw mZOR# annual allowance 每年免税额；年积金；年度津贴；年津
o])2_e5 annual balance 年度余额
F2k)hG*|{ annual disposable income 每年可动用收入
+'fdAc:5', annual estimates 周年预算
itmQH\9 8 annual fee 年费
+pMjm&CF annual general meeting 周年大会
Fm,} sP"Qx annual growth rate 年增率；每年增长率
X h*p\ $ annual long-term supplement 长期个案每年补助金
n] ]!:jFC annual pensionable emolument 可供计算退休金的年薪
Kk t9M\ annual report 年报
-f!oq7U Annual Report on the Consumer Price Index 《消费物价指数年报》
+ziQ]r2g annual return 周年报表；周年申报表；每年报税表格
{8a s _ Annual Return Rules 《周年报表规则》
kTe0" annual review of consumer prices 每年消费物价回顾
;.wWw" ) annual roll-forward basis 逐年延展方式
km+}./@ annual salary 年薪
Ls~F4ar$/ annual statement 年度报表；年度决算表
EPMdR66 Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
oN/T>&d annuitant 年金受益人
8E9W\@\ annuity 年金
M.QXwIT annuity contract 年金合约
_O*"_^6 annuity on human life 人寿年金
@vc vte antecedent debt 先前的债项
Tl ?]K ante-dated cheque 倒填日期支票
U3zwC5}BN anticipated expenditure 预期开支
<u9U%V si anticipated net profit 预期纯利
%}%vey anticipated revenue 预期收入
d,0Yi
u.p anti-inflation measure 反通货膨胀措施
Mb#-I
GZ anti-inflationary stance 反通货膨胀立场
l<l6Ey( apparent deficit 表面赤字
T-L; iH~0 apparent financial solvency 表面偿债能力
"0yO~;a apparent partner 表面合伙人
kb>/R/,9 application for personal assessment 个人入息课税申请书
beM}({:` application of fund 资金应用
]\Tcy [5 application to release as liquidator and to destruct the books of accounts and documents
!b+/zXp3I 申请免除清盘人职务及毁灭帐簿与文件
L8zY?v(bG appointed actuary 委任精算师
? MhY;z`= appointed auditor 委任核数师；委任审计师
&%/kPF~< appointed trustee 委任的受托人
(!^(74 appointer 委任人
(8*& 42W apportioned pro rata 按比例分摊
Y"U -Rc apportionment 分配；分摊
aH1mW;,1u Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
fGD #|a;, apportionment formula 分摊方程式
b1A8 -![ apportionment of estate duty 遗产税的分摊
k!lz_Y appraisal 估价；评估
l'2a?1/q appreciable growth 可观增长
I}a iy.l appreciable impact 显着影响
~+GMn[h appreciable increase 可观增长
LOkNDmj appreciation 增值；升值
9V%s1@K appreciation against other currencies 相对其他货币升值
]zza/O;31( appreciation of the exchange value of Hong Kong dollar 港元汇值上升
oKJj?%dHK9 appreciation tax 增值税
PB :Lj appropriation 拨款；拨用；拨付
e Ert_@} appropriation account 拨款帐目
ttwfWfX Appropriation Bill 拨款法案
IaU appropriation-in-aid system 补助拨款办法
uW8LG\Z>D5 approved assets 核准资产
W]UGo, approved basket stock 认可一篮子证券
6J|Y+Y$ approved budget 核准预算
@ qfVt approved charitable donation 认可慈善捐款
v_gQCS approved charitable institution 认可慈善机构
1o;+.]B approved currency 核准货币；认可货币
[8VB"{{& approved estimates 核准预算
TuBl9 p'6 approved estimates of expenditure 核准开支预算
Xh,{/5m approved overseas insurer 核准海外保险人
<E(#;F^y approved overseas trust company 核准海外信托公司
W:7oGZ >4 approved pooled investment fund 核准汇集投资基金
)bqfj>%#c approved provident fund scheme 认可公积金计划
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;YTv^ approved provision 核准拨款
}D7q)_g= approved redeemable share 核准可赎回股份
/l,V0+p approved regional stock 认可地区性证券
yB7=8 Pcx approved retirement scheme 认可退休金计划
rmW,# approved subordinated loan 核准附属贷款
;-d }\f , arbitrage 套戥；套汇；套利
CE$c/d[N . arbitrageur 套戥者；套汇者
wPn#>\/L arbitrary amount 临时款项
<.0 -K_ arrangement 措施；安排；协定
%s;#epP$ arrears 欠款
XM$HHk}L; arrears of pay 欠付薪酬
pN) 9 G O5 arrears of revenue 逾期未收税款；逾期未收的帐项
@e RR#S articles of association 组织章程；组织细则；组织章程细则
l!plw,PYC Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
&sp7YkaW ascertainment of profit 确定利润
P8Bv3 "Asia Clear" “亚洲结算系统”
X;7gh>Q'4 Asia Commercial Bank Ltd. 亚洲商业银行有限公司
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0 Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
4dXuy>Km Asian Development Fund [ADF] 亚洲发展基金
2z7+@!w/ Asian dollar bond 亚洲美元债券
);wSay>%( Asian dollar market 亚洲美元市场
^1vh5D Asian dollar rate 亚洲美元利率
1@ )8E`u Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
C|"h] Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
gp:,DC?( asked price 沽盘；喊价；索价；卖方报价
Y{TzN%|LV assessable income 应评税入息
m
?a&XZ assessable loss 应评税亏损
U j)~ >V' assessable profit 应评税利润
,c@^u6a assessable value 应评税值
*v[WJ"8@ assessed profit 估定利润
y#:_K(A" k assessed value 经评估价值
krPwFp2[* assessment 评税；评定；估价；评税单
)QGj\2I assessment number 评税编号；估价编号
c|lo%[]R! assessment of additional tax 补加税评税
; /fZh:V2 assessment of performance 业绩评估；实绩评价
GNzk Vy:u Assessor 评税主任
Fg)Iw<7_2 asset price bubbles 资产价格泡沫
M1^?_; B asset-backed securities 具资产保证的证券
J~6+z BF assets accretion 资产增值
OAMsqeWYA assets and liabilities 资产与负债
,~-"EQT assets betterment statement 资产递增表；资产改进表
8F(lW)A n assets lending 实物放款；有抵押贷款
,BCtNt( assets of the company passing on the death 死者去世时转移的公司资产
/R&!92I0* assets pledged as security for liabilities 用作负债抵押的资产
y#5xS assets portfolio 资产投资组合
#Mt'y8|} $ assets price 资产价格
ugEh}3 assets quality 资产质素
wuCiO;w assets realization 资产变现
^[no Gjy assets refinancing arrangement 资产再集资安排
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b'n assets securitization 资产证券化
G};os+FxF assets situated outside Hong Kong 在香港以外地方的资产
_\YBB=Os assets stripping 削减资产；拆卖资产
66* /"dBwm assets value 资产值
P%A^TD| assignee 承让人
IWvLt assignment 转让；转让书；转让契
.az +'1 assignment of interest 权益转让
vT V'D&x2 assignment of letters patent and trade mark 专利证书及商标转让
EELS-qA assignment of property 物业转让；物业转让书
,y}?Z 8?63 assignment right 转让权
^u IP assignor 转让人
tCAh?nR associate 有联系的人；有关连人士；相联者；合伙人；联系人
6 eqxwj{S[ Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
<(dHh9$~ associate member 附属会员
}>I|\Z0I associated body corporate 相联法人团体
)<bgZ, v associated company 相联公司；联属公司
+85i;gO5 associated corporation 相联法团
=m .Lw Association of Chartered Certified Accountants [ACCA] [United Kingdom]
v /{LC4BF 公认会计师公会〔英国〕
luYkC@I@a Association of Futures Exchange Brokers 香港期货经纪协会
kw&,<V77 ~ Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
A*jU&3# association of underwriters 承保人组织
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qus assumption of control 接管
zdFO&YHTw assurance 担保；保险；转易；转易书
095:"GvO assurance of interest 权益的转易
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h ? at 19XX price 按一九ＸＸ年价格计算
S"ZH5O( at a discount 按赔价计算；按贴水价格计算；打折扣
JsohhkJNGi at a premium 按溢价计算；按升水价格计算
C?jk#T at call 通知付款；按通知
>58N P1[k at constant market price 按固定市价计算
j+He8w-4 at constant price 按固定价格计算
pj:s+7"t at cost 按成本计算
?.d6!v A at current market price 按当时市价计算；按现时市价计算
xT7 JGQ[| at current price 按当时价格计算；按现时价格计算
P` Hxj> { at factor cost 按要素成本计算；按生产要素成本计算
#n V F. at money-of-the-day price 按付款当日价格计算
Gf'qPLK0 at or better 按指定或较佳价位〔买卖指令〕
G+2!+N\P at par 按面值计算；平价
u`I&& at sight 见票即付
;i*<HNQ at the close 按收市盘
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+osEHC at the opening 按开市盘
p|! 5G&O, attestation 见证；见证条款
U5N/'p%)< at-the-money option 平价期权
e&WlJ attorney 受权人；受托代表人
]v&)mK]n=o attornment 新拥有人承认书
w& yK*nBK attributable profit 可归属利润
c5x2FM z attributable share value 可归属股份价值
1 p&e:v Auckland Stock Exchange 奥克兰证券交易所
]hNio6CVm auction 拍卖
P_S^)Yo auctioneer 拍卖商
%5#ts/f audit 审计；核数
Y 3W_Z Audit Commission 审计署
LpwjP4vWJ Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
ZbVo<p5* ] 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〕
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(.3 audit review 帐目审查
1h uU7 xuf Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
THC7e>P4 audited account 审计帐目；经审计的帐目
G`H4#@] audited annual account 经审计的周年帐目
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TY $ audited balance sheet 经审计的资产负债表
dm8N;r/w auditor 核数师；核数主任；审计师
86pujXjc' auditor's certificate 核数师证明书；审计师证明书
lrq u%:q auditor's report 核数师报告；审计师报告
hKVj\88 Aussie bond 澳元债券
O@* ^2, 6 austerity budget 紧缩预算
oasp/Y.p Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
|>_e& }Y%L Australia All Ordinaries Index 澳洲所有普通股票指数
\*x'7c/qg Australian Dollar [AUD] 澳元
rCt8Q&mzf Australian Options Market 澳大利亚期权市场
i\~@2 Australian Securities Commission 澳洲证券事务监察委员会
NW nUXR Australian Society of Certified Practising Accountants 澳洲执业会计师公会
^3re*u4b= Australian Stock Exchange 澳大利亚证券交易所
M)sM G
C Austrian Schilling [ATS] 奥地利先令
J @eu ]?h authentication 认证；鉴证
F/gA[Y|,gI authority to purchase 委托购买证；委购书
Kvx~2ZMx6 authorization 认可；核准；授权；授权书
.nDB{@# authorization by direction 指示授权
KrVP#|9%" authorization by instruction 指令授权
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hT%_se4 authorization by warrant 令状授权
`sW+R= authorization of unit trust 单位信托的认可
zt&"K0 X| authorized agent 指定代理人
/e|vz^#+1, authorized capital 法定资本
vXA+o)*#/ authorized clerk 出市员
P){b"`f authorized dealer 认可交易商
C_CUk d[ authorized financial institution 认可财务机构
(*qMs)~]B authorized fund 认可基金
>\f'Q Q authorized fund house 获授权的基金公司；认可基金公司
4FwtC"G3 authorized institution 认可机构
vndD#/lXq authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
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qK?w*Qw authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
@fz0-vT, authorized insurer 获授权保险人；获认可承保人
7 ) Q>R authorized investment 特准投资项目
:Vd o.uUa authorized person 获授权人
% YgGw:wZ authorized representative 获授权代表
}EJAC*W, authorized share capital 法定股本
s=KK)6T automated quotation system 自动报价系统
O4`am:@ Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
Z+p'3 自动交易系统〔香港期货交易所有限公司〕
{X r|L automatic adjustment mechanism 自动调整机制
Hs9; &C automatic adjustment system 自动调整系统
'xK ,|U Automatic Clearing House 自动票据交换所
7-#R[8S automatic exchange rates accumulation system 自动化汇率累集系统
IOL5p*:gz Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
79HKfG2+KB automatic teller machine [ATM] 自动柜员机
ZMp5 d4y5 autopay 自动转帐
A^L8" available assets 可用资产
Y8i'=Po%, available fiscal reserve 现存财政储备
9Rf})$o+ available profit 可用利润
^9_4#Ep( Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
tJ 3Hg8; average 平均；平均数；海损
qoZUX3{ average basic salary 平均基本薪金
6h 5DvSO average consumer expenditure 平均消费开支；一般消费开支
5vP=Wf cW average cost 平均成本
d ,"L8 average cost of land production 增辟土地平均成本
G~. bi<(v average daily turnover 平均每日成交额
5xb1FH d: average daily wage rate 平均每日工资率
P3e}G-Oz average expenditure pattern 平均开支模式
:"G x average growth rate 平均增长率
{7F?30: ] average net fixed assets 固定资产平均净值
6'S q|@VOi average of relatives 相对价格平均数
[B _ (,/? average price 平均价格
&$H7vdWNy average propensity to consume 平均消费倾向；一般消费倾向
RyuI2jEy average propensity to save 平均储蓄倾向；一般储蓄倾向
NzBX2 average rate 平均率
{zNF p#z average revenue 平均收入；平均收益
mMt~4(5 average stock 平均库存；平均存货
Q[6<Y,}(pd average yearly rent 平均年租
5~!&x@ avoidance of double taxation 避免双重课税
zWA~0l.2 avoidance of tax 避税
