A:
hP"2X"kz& A share Ａ股；甲类股份
OH
t)z.
abatement of tax 减税；减扣免税额
i\sBey ND" ABN AMRO Bank N.V. 荷兰银行
>bW=oTFz above-the-line expenditure 线上项目支出；经常预算支出
T-] {gc above-the-line receipt 线上项目收入；经常预算收入
? Lg(,-: ABSA Asia Limited 南非联合亚洲有限公司
KwL_ae6fV absolute change 绝对数值变更
:F:1(FDP absolute expenditure 实际开支
cw<I L absolute guideline figure 绝对准则数字
*z~,|DQ(A absolute interest 绝对权益
Cab.a)o absolute order of discharge 绝对破产解除令
\BnU ?z absolute profit margin 绝对利润幅度
F rc kA absolute value 实值；绝对值
& P-8_ I absolutely vested interest 绝对既得权益
*JJ8\ R&P0 absorbed cost 已吸收成本；已分摊成本
;5tOQ&p%v absorption 吸收；分摊；合并
Jq/itsg absorption rate 吸收率；摊配率；分摊率
{+67<&g ACB Finance Limited 亚洲商业财务有限公司
~IhM(Q*mO! acceptable form of reciprocity 合理的互惠条件
L8`v acceptable rate 适当利率；适当汇率
UA$IVK&{ acceptance agreement 承兑协议
>5FTB e[D acceptance for honour 参加承兑
MfL7| b) acceptor 承兑人；接受人；受票人
0/GBs~P acceptor for honour 参加承兑人
@lN\.O accident insurance 意外保险
\W*L9azr Accident Insurance Association of Hong Kong 香港意外保险公会
qZd*'ki< accident insurance scheme 意外保险计划
~F,~^r!Jtu accident year basis 意外年度基准
aKj|gwo! accommodation 通融；贷款
b? );
D accommodation bill 通融票据；空头票据
7P< Vt S accommodation party 汇票代发人
h&'|^;FM account balance 帐户余额；帐户结余
l'"nU6B& account book 帐簿
&ksuk9M account collected in advance 预收款项
D;R~!3f./b account current book 往来帐簿
/QQRy_Z1) account of after-acquired property 事后取得的财产报告
kE:[6reG account of defaulter 拖欠帐目
a}y b~:TC account payable 应付帐款
e0P[,e*0 account payee only [A/C payee only] 只可转帐；存入收款人帐户
q/b+V)V account receivable 应收帐款
IhNX~Jg'^ account receivable report 应收帐款报表
K%J?'- account statement 结单；帐单；会计财务报表
-.h)CM@L account title 帐户名称；会计科目
Yz/Blh%V accountant's report 会计师报告
^\ [p6> Accountant's Report Rules 会计师报告规则
l eC!Yj accounting and auditing procedure 会计与审计程序；会计与核数程序
[.}qi[=n Accounting Arrangements 《会计安排》
1$0Kv vg[ accounting basis 会计基础
vfkF@^D accounting by Official Receiver 破产管理署署长呈交的帐目
x9 > ho Accounting Circular 《会计通告》
GB$`b'x@S accounting class 会计类别
F!X0Wo= accounting date 记帐日期；会计结算日期
@;4;72 @O accounting for money 款项核算
=dAAb\: Accounting Officer 会计主任
Ih.+-!w accounting period 会计报告期；会计期
^77W#{ Zs accounting policy 会计政策；会计方针
uyYV_Q0~; accounting practice 会计惯例
j.& dHtp accounting principle 会计准则
M {jXo%C accounting record 会计记录
uMQI Aapb accounting report 会计报告
dL0Q8d\^T Accounting Services Branch [Treasury] 会计事务部〔库务署〕
{xZ Y4b2 Accounting Society of China 中国会计学会
B/ 4M;G~ accounting statement 会计报表
0b{jox\!B accounting system 会计制度；会计系统
`]5qIKopL accounting transaction 会计事项；帐务交易
$ )#orZtzr accounting treatment 会计处理
"KIY+7@S} accounting year 会计年度
hju^x8
,=m accretion 增值；添加
vFk@
accrual 应计项目；应累算数目
lAN&d;NU6Z accrual basis 应计制；权责发生制
> Z+*tq accrual basis accounting 应计制会计；权责发生制会计
9Vt
^q%DC accrue 应累算；应计
3'uXU<W! accrued benefit 应累算利益
pbx*Y`v accrued charges 应计费用
pq)
= accrued cumulative preference share dividend 应累算的累积优先股股息
.)
Ej#mk accrued expenses 应累算费用
=2 HY]H accrued interest payable 应付利息；应计未付利息
,?8a3% accrued interest receivable 应收利息；应计未收利息
nq!=9r accrued right 累算权益
IH`Q=Pj accruing profit 应累算的利润
'7'/ +G'~& accumulated fiscal reserve 累积财政储备
jF?0,g accumulated profit 累积利润；滚存溢利
\ *t\=4 accumulated reserve 累积储备
tNY;wl:wp accumulation of surplus income 累积收益盈余
XY'= _5t acquired assets 既得资产
1?.CXq K acquisition 收购；购置；取得
O<$ w-( acquisition cost 购置成本
.+9*5 acquisition expenses 购置费用
.:?v;rYk{ acquisition of 100% interest 收购全部股权
ZN}`A7 acquisition of control 取得控制权
l!,tssQ acquisition of fixed assets 购置固定资产
+v
B}E acquisition of shell “买壳”
2 'fd4 rE5 acquisition price 收购价
|XB<vj07G act of God 天灾
ql@2<V{ acting partner 执事合伙人
d#T5 =5 # active market 买卖活跃的市场；交投畅旺的市场；旺市
eX$KH;M active partner 积极参与的合伙人
toY_1 active trading 交投活跃
V 48_aL actual circulation 实际流通
? $/::uo actual cost 实际成本
qArR5OJ actual expenditure 实际开支；实际支出
g kmof^ actual income 实际入息；实际收入；实际收益
U;bx^2<m actual market 现货市场
)xcjQkb actual price 现货价；实际价格
VZq CFE3 actual profit 实际利润
: <aGZ\R5 actual quotation 实盘；实际价位；实际报价
Ar>B _*dr actual year basis 按实际年度计算
)|=1;L actuals 实货
V(TtOuv actuarial investigation 精算调查
fK7
?"^`/ actuarial principle 精算原则
xo@1((|z actuarial report 精算师报告
@K]`!=vUk Actuarial Society of Hong Kong 香港精算学会
EGD{n E actuarial valuation 精算师估值
@{@b^ tk actuary 精算师
v\w*VCjoV ad referendum agreement 暂定协议；有待覆核的协定
xdO3koE: ad valorem duty 从价税；按值征税
7g*!6-W[ ad valorem duty system 从价税制
~u*4k:2H ad valorem fee 从价费
[k
7HLn) ad valorem tariff 从价关税
8U@f/ P additional allowance 额外免税额
t`6]eRR additional amount for unexpired risk 未过期风险的额外款额
RFbf2s\t additional assessable profit 补加应评税利润
;}Jv4Z additional assessment 补加评税
{gzQ/|}#z- additional commitment 额外承担
Q9cSrU [$ additional commitment vote 额外承担拨款
,[
2N3iH additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
cpk\;1&t additional dependent parent allowance 供养父母额外免税额
=Z.0-C>W additional provision 额外拨款
Sd6O?&( additional stamp duty 附加印花税
}C @xl9S " additional tax 补加税罚款；补加税款
&W>\Vl1 Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
diXWm-ZKL adjudged bankrupt 被裁定破产
#f(a,,Uu' adjudicated bankrupt 裁定破产人
.M:&Aj)x16 adjudication fee 裁定费；评定印花税额手续费；评估契据费
(7X adjudication of bankruptcy 裁定破产；宣告破产
Qy9_tvq
X adjudication of insolvency 裁定无力偿还债务
:0@0muo adjusted actual 经调整的实数；调整后的实数
_EMX x4J adjusted current assets 经调整的流动资产；调整后的流动资产
4]1/{</B| adjusted figure 经调整的数字；调整后的数额
6?,q ysm06 adjusted liabilities 经调整的负债；调整后的负债
~;oXLCL0}) adjusted loss 经调整的亏损；调整后的亏损
SXsszb:_ 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
_!2lnJ4+5 adjusted profit 经调整的利润；调整后的利润
|4DN2P
adjusted surplus 经调整的盈余额；调整后的盈余额
N@PuC> adjusted value 经调整的价值；调整后的价值
E#P#{_BR^ adjustment 调整；修订；理算〔保险〕
w#1BHx adjustment centre 调剂中心
}h1BAKg adjustment lag 调整过程的时间差距；调整时差
{eU>E /SQ adjustment mechanism 调整机制
p@78Xmu?q adjustment of loss 亏损调整
,xU#uyB adjustment process 调整过程；调整程序
vs8[352 adjustment range 调整幅度
E 0qJ.v administered exchange rate 受管制汇率
3sV$#l P Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
&7'=t 6 administration expenses 行政费用
F +K ju2 administration fee 手续费；行政费
HxK'u4I administration in bankruptcy 破产管理
7s%D(;W_Mo administration order 遗产管理令
3z0 Bg administrator 管理人；遗产管理人
QV."ZhL5 = administrator of the estate 遗产管理人
KF&8 l/f admission of debt 债项承认书
9( fh+ admission of proof 接纳债权证明
O$z"`' &j# advance 放贷款项；垫付款项；预支款项；预付款项
-)%\ $z advance account 暂支帐目；预付款帐户
$/^Y(0 advance compensation 预付补偿金
3q4VH q advance from shareholder 股东垫款
48,*sT Rq advance pending reimbursement 预支以待日后付还
1[OY - G advanced economy 先进经济体系
MVM Jl "> advancement 预付；预付财产
:[l}Bb, advances warrant 垫款令
$-DW+|p.?^ advancing 贷出
zji9\ adverse balance 逆差
eLT3b6'"? adverse exchange 逆汇
~V(>L=\V; advertisement addressed to shareholders 在报章刊登的致股东通告
6\l F advice for collection 托收通知书
t _ CMsp advice of drawing 提款通知书；汇票通知书
# >_t[ 9; advice of payment 付款通知
mqeW,89 Advisory Committee [Securities and Futures Commission]
();Z,A 谘询委员会〔证券及期货事务监察委员会〕
2L^/\!V# Advisory Committee on Diversification 经济多元化谘询委员会
>W+,( kAS affidavit 誓章；遗产申报誓章
e }O&_ j- affidavit of no receipt 述明无收款的誓章
VXCB.C" affiliate 联号；联营公司；附属公司
53/$8= affiliated company 附属公司；联号；联营公司
ZWGelZP ~ affirmation [estate duty] 非宗教式宣誓〔遗产税〕
W+u@UJi affordability 负担能力
+;!^aNJ , African Development Bank [AfDB] 非洲开发银行
;|T|*0vY[ after-acquired property 事后取得的财产
Z^]Oic/0Oa after-hours dealing 市后交易
u9:sj after-tax profit 税后盈利；税后利润；税后溢利
oG22; agency agreement 代理协议
euY+jc% agency expenses 代理机构的开支
K :XXtG agency fee 代理费
yq, qS0Fo Agency Law 《代理法》
<.g)?nj1 agent 代理人；承销人
<Y /3U agent of company 公司代理人
DaH4 Br.2 agent's fee 代理人费；经纪费
>l}v
_k*~B aggregate 总计；总数；总体数字
L7- JK3/E aggregate amount 总款额；总额
3q'nO-KJ aggregate assets and liabilities 总体资产与负债
,6y.wNb :F aggregate at constant price 按固定价格计算的总体数字
FXk*zXn6 aggregate demand 总需求
[*K 9V/ aggregate gross position 总持仓量
y=8KNseW| aggregate limit 总限额
8F\'? 7 aggregate of salaries tax 合计薪俸税
B$c'^
) aggregate performance 总体表现；总体业绩
% A
5s?J? aggregate supply 总体供应
L?N: 4/0;! aggregate surplus 总盈余
<> HI(6\@Z aggregate total 整体总额
a@ |`!<5 aggregate value 总值；合计价值
tZ) ,Z< aggregated basis 合计基准
DFfh!KKR$ aggregated net chargeable income 合计应课税入息实额
Dt5AG aggregation 合并计算；合计；总和
% eF=;q aggregation of incomes of husband and wife 夫妇入息合并计算
k FRVW+ aggregation of property 财产的总和
GwgY{-|` agio 差价；贴水
pb<eg, 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》
Q_/UC#I 8 Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
Oc~<`C~ 《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》
u j}%S_9 Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
y2g)*T!m 《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》
r ,|}^u8` Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
\xOYa 《香港政府和大韩民国政府关于相互促进和保护投资协定》
4EeV O 5 agreement for a settlement 授产协议
*W=1 yPP agreement for assignment 转让协议
Qt"jU+Zoy agreement for sale 售卖协议；买卖协议
ko!]vHB9` agreement for sale and purchase 买卖协议
E08!a agreement for the payment of interest 支付利息协议
r
'ioH"= agreement for the repayment of money 还款协议
}K.)yv n agreement of reinsurance 再保险协议
P2>_qyX Agricultural Bank of China 中国农业银行
rk+ s[Qi~ air passenger departure tax 飞机乘客离境税
9~ V(wG Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
(CA V Oed airport tax 机场税
}q_Iep alcohol duty 酒精税
G"J
8i |~ alienation 让与；让渡；转让
v*y,PY1* alimony 生活费；赡养费
6 X2w )cO All Ordinaries Index [AOI] 所有普通股指数
9;gy38.3 all risks 全险；综合险
5[6{o$I All Sales Record for Stock Market 《股票市场成交报告》
z\k 6."e_& Allied Capital Resources Limited 新联财务有限公司
Hm 0;[i all-items index [Consumer Price Index] 总指数〔消费物价指数〕
K_ j* 9@ allocation letter 拨款信件
NHdNCHhA>- allocation of fund 分配款项；预留款项
(=%0 x"' allocation of profit 利润分配；溢利分配
BN`tiPNEp allocation warrant 拨款令
Nc EPPl 0I allotment 分配；配股
}!kvoV)]1 allotment notice 股份配售通知；配股通知
7O r?$ allotment of shares 股份分配
GOCe&? allowable 可获宽免；免税的
k:U%#rb; allowable business loss 可扣除的营业亏损
pcQzvLk allowable expenses 可扣税的支出
; Uypv|xX allowance 免税额；津贴；备抵；准备金
fs KZ allowance for debts 债项的免税额
;x)f;!e+ allowance for depreciation by wear and tear 耗损折旧免税额
9D5v0Qi allowance for funeral expenses 殡殓费的免税额
+s+E!= s allowance for inflation 为通货膨胀而预留的款项；通胀准备金
d<_IC7$u> allowance for repairs and outgoings 修葺及支出方面的免税额
rb.:(d)T allowance to debtor 给债务人的津贴
,=u!hg alteration of capital 资本更改
yBqK ldl alternate trustee 候补受托人
VyI M ,glu amalgamation 合并
: 2t?0Y R ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
:y~l?0b&8 ambit of charges 征税范围；收费范围
WD8F]+2O\ amended valuation 经修订的估值
jTsQsHq American Commodities Exchange 美国商品交易所
gfX it$s American Express Bank Limited 美国运通银行
FYaBP;@J% American Stock Exchange 美国证券交易所
/KgP<2p amortization 摊销
'8^>Z.~V amount due from banks 存放银行同业的款项
2a k*a I amount due from banks abroad 存放海外银行同业的款项
=VSUE
Pq amount due from holding companies 控股公司欠款
CrGDo9JdvT amount due from local banks 存放本港银行同业的款项
U4NA'1yo amount due to banks 银行同业的存款
w` Cs , amount due to banks abroad 海外银行同业的存款
{bNKyT amount due to holding companies 控股公司存款
=, U~ amount due to local banks 本港银行同业的存款
Cj)*JZV G amount due to outport banks 外埠银行同业的存款
+o 6"Z) amount for note issue 发行纸币的款额
I&&[ ': amount of bond 担保契据的款额
Xj 6 ?,J amount of consideration 代价款额
s=&x%0f% amount of contribution 供款数额
`g'9)Xf4KT amount of indebtedness 负债款额
TwZmZE ?! amount of principal of the loan 贷款本金额
!5zj+N amount of rates chargeable 应征差饷数额
\S#![NC amount of share capital 股本额
DoE N`K\U amount of sums assured 承保款额
Cm6%wAzC amount of variation 变动幅度
M;X}v#l|XI amount of vote 拨款数额
VPDd*32HC amount payable 应付款额
U7xQ 5lph amount receivable 应收款额
-
[vH4~ Amsterdam Stock Exchange 阿姆斯特丹证券交易所
F`f8q\Fc analysis 分析
rV/! VJ6x ancillary risk 附属风险
}@A{'q5y annual account 周年帐目；周年帐目报表；年度决算；年结
V*+Z=Y' annual accounting date 年结日期
sc# q03 annual allowance 每年免税额；年积金；年度津贴；年津
| /RZGC4 annual balance 年度余额
u$V@akk annual disposable income 每年可动用收入
yMe; annual estimates 周年预算
DUs0L\ annual fee 年费
$2v{4WP7G annual general meeting 周年大会
Y7@$#/1 annual growth rate 年增率；每年增长率
Z=144n 1 annual long-term supplement 长期个案每年补助金
JN<u4\e{-& annual pensionable emolument 可供计算退休金的年薪
u`Zj~ t annual report 年报
Z2{G{]EV( Annual Report on the Consumer Price Index 《消费物价指数年报》
/80RO:'7 annual return 周年报表；周年申报表；每年报税表格
\ci[<CP Annual Return Rules 《周年报表规则》
= (as{,j annual review of consumer prices 每年消费物价回顾
D"s
]dQ$r annual roll-forward basis 逐年延展方式
}C{wGK+o[ annual salary 年薪
-]Q6R il annual statement 年度报表；年度决算表
Xa=oEG Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
uPL| 3ACS annuitant 年金受益人
-*0U&]T annuity 年金
|s[k= /~" annuity contract 年金合约
iFB {a?BE annuity on human life 人寿年金
iy,jq5uw antecedent debt 先前的债项
j
!rQa^ ante-dated cheque 倒填日期支票
tq8rG@-C anticipated expenditure 预期开支
2)R*d anticipated net profit 预期纯利
0bI}
s`sr anticipated revenue 预期收入
!L 55S 0 3 anti-inflation measure 反通货膨胀措施
ty)~]!tA anti-inflationary stance 反通货膨胀立场
>}!})]Xw9 apparent deficit 表面赤字
D"GQlR apparent financial solvency 表面偿债能力
,wH]|`w apparent partner 表面合伙人
y/6%'56uF application for personal assessment 个人入息课税申请书
%@x.km3e2 application of fund 资金应用
Jbqm?Fy4X application to release as liquidator and to destruct the books of accounts and documents
~*^aCuq\ 申请免除清盘人职务及毁灭帐簿与文件
>Byxb./* appointed actuary 委任精算师
47 ^R appointed auditor 委任核数师；委任审计师
gK>aR ^* appointed trustee 委任的受托人
T.#Vma appointer 委任人
L 3^+`e apportioned pro rata 按比例分摊
A{KF<Omu apportionment 分配；分摊
i| OG#PsY- Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
~_hn{Ou s apportionment formula 分摊方程式
(GDW9: apportionment of estate duty 遗产税的分摊
YhFd0A?] appraisal 估价；评估
0%GQXiy appreciable growth 可观增长
^@ n?& appreciable impact 显着影响
o" e]9{+< appreciable increase 可观增长
x`g sD3C appreciation 增值；升值
Y.v. EZ appreciation against other currencies 相对其他货币升值
xa|/P# q appreciation of the exchange value of Hong Kong dollar 港元汇值上升
%Ig3udcY? appreciation tax 增值税
IO]%AL( .; appropriation 拨款；拨用；拨付
` @Tl7I\ appropriation account 拨款帐目
,7w[r<7 Appropriation Bill 拨款法案
m?pm)w appropriation-in-aid system 补助拨款办法
Ny )N approved assets 核准资产
Ga#5xAI{a approved basket stock 认可一篮子证券
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MV !9$ approved budget 核准预算
dhmZ3 ~cW> approved charitable donation 认可慈善捐款
-jQM h approved charitable institution 认可慈善机构
72{Ce7J 4 approved currency 核准货币；认可货币
V /,F6
approved estimates 核准预算
N3QDPQ approved estimates of expenditure 核准开支预算
f" g-Hbl5 approved overseas insurer 核准海外保险人
t7qY!S ( approved overseas trust company 核准海外信托公司
8 UN7(J approved pooled investment fund 核准汇集投资基金
H m Z* approved provident fund scheme 认可公积金计划
QcG-/_,'} approved provision 核准拨款
We*&\e+"T approved redeemable share 核准可赎回股份
*B1%- approved regional stock 认可地区性证券
0GP\*Y8 approved retirement scheme 认可退休金计划
zY &/^^y approved subordinated loan 核准附属贷款
qA5PIEvdq arbitrage 套戥；套汇；套利
"kg;fF| arbitrageur 套戥者；套汇者
Tg|/UUn arbitrary amount 临时款项
[5sa1$n96G arrangement 措施；安排；协定
s'yT}XQ;r arrears 欠款
b1ma(8{{{ arrears of pay 欠付薪酬
qD<\U arrears of revenue 逾期未收税款；逾期未收的帐项
wj#A#[e articles of association 组织章程；组织细则；组织章程细则
S[ 5e,E w Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
`hE@S |4 ascertainment of profit 确定利润
W"*~1$vf "Asia Clear" “亚洲结算系统”
tunjV1 ,] Asia Commercial Bank Ltd. 亚洲商业银行有限公司
Z@{e\ sZ) Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
d\A!5/LG Asian Development Fund [ADF] 亚洲发展基金
),]XN#jp(u Asian dollar bond 亚洲美元债券
=E10j.r Asian dollar market 亚洲美元市场
:B"Y3~I Asian dollar rate 亚洲美元利率
9L9+zs3 k Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
On4tK\l @ Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
TIre,s)_ asked price 沽盘；喊价；索价；卖方报价
Tkf
JC|6 assessable income 应评税入息
eY#_!{*Wn assessable loss 应评税亏损
TG@ W:>N( assessable profit 应评税利润
p`2w\ P3;) assessable value 应评税值
uKE?VNC] assessed profit 估定利润
EX9os assessed value 经评估价值
|v31weD8 assessment 评税；评定；估价；评税单
t1MK5B5jH assessment number 评税编号；估价编号
N#zh$0!8bJ assessment of additional tax 补加税评税
Mi B}10 assessment of performance 业绩评估；实绩评价
~gJJ@j 0n Assessor 评税主任
<b$.{&K asset price bubbles 资产价格泡沫
}6!*H! asset-backed securities 具资产保证的证券
40)Ti assets accretion 资产增值
iX\]-_D assets and liabilities 资产与负债
Qy_! +q assets betterment statement 资产递增表；资产改进表
S<bsrS*$ assets lending 实物放款；有抵押贷款
;j^C35 assets of the company passing on the death 死者去世时转移的公司资产
8ZPj zN>c6 assets pledged as security for liabilities 用作负债抵押的资产
mKN#dmw6 assets portfolio 资产投资组合
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/G assets price 资产价格
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+=" assets quality 资产质素
1DT}_0{0Q assets realization 资产变现
7r,h [9~e assets refinancing arrangement 资产再集资安排
deVbNg8gs assets securitization 资产证券化
99tKs assets situated outside Hong Kong 在香港以外地方的资产
$ =GnoS assets stripping 削减资产；拆卖资产
TM2pE/P assets value 资产值
%6eQ;Rp* assignee 承让人
+(l(|lQy$ assignment 转让；转让书；转让契
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assignment of interest 权益转让
( Y>|P assignment of letters patent and trade mark 专利证书及商标转让
pRrokYM
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wseb]=U assignment right 转让权
7IUu] Fi assignor 转让人
Gbrc!3K 2 associate 有联系的人；有关连人士；相联者；合伙人；联系人
IP=."w Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
FhVoN} associate member 附属会员
lbUUf} associated body corporate 相联法人团体
nOj0"c associated company 相联公司；联属公司
# )]L3H< associated corporation 相联法团
yON";|*\m Association of Chartered Certified Accountants [ACCA] [United Kingdom]
y $6~&X 公认会计师公会〔英国〕
}G53 " Association of Futures Exchange Brokers 香港期货经纪协会
B9i< ="=p Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
,ctm;T1H+ association of underwriters 承保人组织
|E5\_Z assumption of control 接管
!aQQq[ assurance 担保；保险；转易；转易书
X8Y)5,`s assurance of interest 权益的转易
ZtPnHs.x at 19XX price 按一九ＸＸ年价格计算
uk=f /nT
at a discount 按赔价计算；按贴水价格计算；打折扣
\6 WVs>z at a premium 按溢价计算；按升水价格计算
iz @LS at call 通知付款；按通知
O/1:2G/` at constant market price 按固定市价计算
I5mtr at constant price 按固定价格计算
z3l(4W P at cost 按成本计算
u/>+cT6} at current market price 按当时市价计算；按现时市价计算
NGq@x%T at current price 按当时价格计算；按现时价格计算
lz >>{ at factor cost 按要素成本计算；按生产要素成本计算
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<yxy ;o at or better 按指定或较佳价位〔买卖指令〕
K 0Gm ?( at par 按面值计算；平价
6Ud6F t6 at sight 见票即付
[ 30ta<- at the close 按收市盘
yZcnk y at the opening 按开市盘
pas^FT~ attestation 见证；见证条款
|O4LR,{G.w at-the-money option 平价期权
rf= ndjrH attorney 受权人；受托代表人
ZW)_dg 9 attornment 新拥有人承认书
-gK*&n~ attributable profit 可归属利润
n1J; )VyR attributable share value 可归属股份价值
}$E341@ Auckland Stock Exchange 奥克兰证券交易所
_KZ&/ auction 拍卖
wJ Qm7n-+ auctioneer 拍卖商
; V)jC audit 审计；核数
$3c9iVK~_ Audit Commission 审计署
o7=#ye&P Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
aTU[H~dTU 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
N6UPD11}6 audit review 帐目审查
` 5lW Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
@:%p#$V audited account 审计帐目；经审计的帐目
![H{ndH!Q audited annual account 经审计的周年帐目
%(YU* Tf~ audited balance sheet 经审计的资产负债表
R+b~m!5 8 auditor 核数师；核数主任；审计师
yi& 6HNb auditor's certificate 核数师证明书；审计师证明书
c] 1\88 auditor's report 核数师报告；审计师报告
YQ$EN>.eO Aussie bond 澳元债券
_C Imf1 austerity budget 紧缩预算
w8iXuRv Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
/*kc|V Australia All Ordinaries Index 澳洲所有普通股票指数
i2&I<: Australian Dollar [AUD] 澳元
J@l QzRqRb Australian Options Market 澳大利亚期权市场
#Bo3 :B8 Australian Securities Commission 澳洲证券事务监察委员会
V AnP3: Australian Society of Certified Practising Accountants 澳洲执业会计师公会
-~=?g9fGm6 Australian Stock Exchange 澳大利亚证券交易所
(T 8In Austrian Schilling [ATS] 奥地利先令
KbTd`AIL authentication 认证；鉴证
unD.t authority to purchase 委托购买证；委购书
|D1 :~z authorization 认可；核准；授权；授权书
a4 E{7 c authorization by direction 指示授权
iR K&-wn authorization by instruction 指令授权
YHQvx_0yP authorization by warrant 令状授权
tRu j}n+x authorization of unit trust 单位信托的认可
U y98lv authorized agent 指定代理人
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"OWW -m authorized clerk 出市员
sEzl4 I authorized dealer 认可交易商
Fz.Ij'8.H authorized financial institution 认可财务机构
Da-U@e! authorized fund 认可基金
V ah&)&n authorized fund house 获授权的基金公司；认可基金公司
-,a @bF: authorized institution 认可机构
1<;RI?R[9 authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
{baG2Fe1`b authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
X`Jo XNqm authorized insurer 获授权保险人；获认可承保人
wmB_)`QNP authorized investment 特准投资项目
Bk2j |7
authorized person 获授权人
tTE]j-uT authorized representative 获授权代表
Xc8
X gZk authorized share capital 法定股本
p>9|JMk automated quotation system 自动报价系统
20Z=_}, Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
d\-v+'d*+ 自动交易系统〔香港期货交易所有限公司〕
E/ @ automatic adjustment mechanism 自动调整机制
?DgeKA"A automatic adjustment system 自动调整系统
F_.1^ XM Automatic Clearing House 自动票据交换所
des.TSZ automatic exchange rates accumulation system 自动化汇率累集系统
9!?Ywc>0# Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
7xh91EU:4 automatic teller machine [ATM] 自动柜员机
U%r|hn3 autopay 自动转帐
AkAQ% )6qV available assets 可用资产
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RaC8Sq7hW available profit 可用利润
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88$ Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
h$l`)AH^ average 平均；平均数；海损
T%]@R4z#q average basic salary 平均基本薪金
L}= t"y average consumer expenditure 平均消费开支；一般消费开支
6 `WI
S4 average cost 平均成本
Mi)h<lY average cost of land production 增辟土地平均成本
?*L{xNC# average daily turnover 平均每日成交额
Z>PS>6 average daily wage rate 平均每日工资率
4QBPN@~t average expenditure pattern 平均开支模式
6Wk9"?+1 average growth rate 平均增长率
noZ!j>f{@l average net fixed assets 固定资产平均净值
SQT]' average of relatives 相对价格平均数
XIBm8IkF average price 平均价格
g#l MT% average propensity to consume 平均消费倾向；一般消费倾向
kca#ssN average propensity to save 平均储蓄倾向；一般储蓄倾向
/*e6(' 9s average rate 平均率
~?z u5,vb average revenue 平均收入；平均收益
Aaug 0X average stock 平均库存；平均存货
fLg
:+Ue<B average yearly rent 平均年租
;Iax \rQ avoidance of double taxation 避免双重课税
.2V?G]u avoidance of tax 避税
