A:
1H{M0e A share Ａ股；甲类股份
sHx>UvN6 abatement of tax 减税；减扣免税额
pJ7M.C! ABN AMRO Bank N.V. 荷兰银行
."<mL}Fi( above-the-line expenditure 线上项目支出；经常预算支出
v kWh2z above-the-line receipt 线上项目收入；经常预算收入
s)ymm7? ABSA Asia Limited 南非联合亚洲有限公司
!N- - absolute change 绝对数值变更
:gMcl"t-- absolute expenditure 实际开支
g z-X4A" absolute guideline figure 绝对准则数字
a%a_sR\) absolute interest 绝对权益
%y {#fZHc absolute order of discharge 绝对破产解除令
=J d ('r absolute profit margin 绝对利润幅度
3A'vq2beM absolute value 实值；绝对值
FMCX->}$ absolutely vested interest 绝对既得权益
G j[`r absorbed cost 已吸收成本；已分摊成本
vs-%J 6}G absorption 吸收；分摊；合并
bLyU; absorption rate 吸收率；摊配率；分摊率
e)kN%JqW ACB Finance Limited 亚洲商业财务有限公司
]5X=u (} acceptable form of reciprocity 合理的互惠条件
#;59THdtPk acceptable rate 适当利率；适当汇率
<QoSq'g#,= acceptance agreement 承兑协议
#gzY _)E acceptance for honour 参加承兑
[; 3` Aw acceptor 承兑人；接受人；受票人
/ E~)xgPM< acceptor for honour 参加承兑人
AV\6K;~ accident insurance 意外保险
Ww&~ZZZ { Accident Insurance Association of Hong Kong 香港意外保险公会
8.4 1EKr2 accident insurance scheme 意外保险计划
J0@<6~V6o accident year basis 意外年度基准
d?G ~k[C!a accommodation 通融；贷款
#?/&H;n_8S accommodation bill 通融票据；空头票据
[EUp 4%Z # accommodation party 汇票代发人
BFP (2j account balance 帐户余额；帐户结余
B2\R#&X. account book 帐簿
a[;TUc^I1F account collected in advance 预收款项
>CtT_yhx account current book 往来帐簿
C'mYR3?m; account of after-acquired property 事后取得的财产报告
5}d"nx account of defaulter 拖欠帐目
gPs%v`y)*D account payable 应付帐款
v o vc,4} account payee only [A/C payee only] 只可转帐；存入收款人帐户
7'g'qUW+~ account receivable 应收帐款
by z 2u account receivable report 应收帐款报表
S&]AIG) account statement 结单；帐单；会计财务报表
Wy{xTLXk2 account title 帐户名称；会计科目
d7 )&Z: accountant's report 会计师报告
tW4|\-E"s4 Accountant's Report Rules 会计师报告规则
PMER~}^ accounting and auditing procedure 会计与审计程序；会计与核数程序
Y0`@$d&n Accounting Arrangements 《会计安排》
nA:\G":\y accounting basis 会计基础
J
ik+t\A accounting by Official Receiver 破产管理署署长呈交的帐目
T=6fZ;7 Accounting Circular 《会计通告》
P%`|Tu!B accounting class 会计类别
o G5 :]/F accounting date 记帐日期；会计结算日期
q3a`Y)aVB accounting for money 款项核算
tHlKo0S$0 Accounting Officer 会计主任
4 [2^#t[ accounting period 会计报告期；会计期
R% )ZhG*
accounting policy 会计政策；会计方针
[J4
Aig accounting practice 会计惯例
;8z40cD accounting principle 会计准则
ts
BPQ 8Ne accounting record 会计记录
" RPX_ accounting report 会计报告
VJ1(|v{D4[ Accounting Services Branch [Treasury] 会计事务部〔库务署〕
r[>4b}4s Accounting Society of China 中国会计学会
~Q7)6% accounting statement 会计报表
3KFw0( S/ accounting system 会计制度；会计系统
jx _n$D accounting transaction 会计事项；帐务交易
M>H4bU( accounting treatment 会计处理
5 fpBzn$ accounting year 会计年度
2n}nRv/' accretion 增值；添加
9GdQ$^m accrual 应计项目；应累算数目
So &c\Ff accrual basis 应计制；权责发生制
T8|aFoHCK accrual basis accounting 应计制会计；权责发生制会计
F0,-7<G accrue 应累算；应计
"YLH]9"= accrued benefit 应累算利益
*LnY}# accrued charges 应计费用
e_3KNQ`kA accrued cumulative preference share dividend 应累算的累积优先股股息
L@ > +iZSO accrued expenses 应累算费用
A#&Q(g\YE accrued interest payable 应付利息；应计未付利息
="fq.Tt accrued interest receivable 应收利息；应计未收利息
&^WJ:BvA|^ accrued right 累算权益
@@ $%+XNY accruing profit 应累算的利润
|~Q`D dkX accumulated fiscal reserve 累积财政储备
.{6?%lt accumulated profit 累积利润；滚存溢利
n^O Wz4 accumulated reserve 累积储备
*Jd,8B/hC accumulation of surplus income 累积收益盈余
< YU+W"jQT acquired assets 既得资产
dxm_AUM acquisition 收购；购置；取得
1QHCX*_ acquisition cost 购置成本
{4u8~whLp acquisition expenses 购置费用
d0(GE4+/ acquisition of 100% interest 收购全部股权
7bBOV(/s acquisition of control 取得控制权
{)^P_zha[9 acquisition of fixed assets 购置固定资产
6L--FY>.- acquisition of shell “买壳”
X I6L PA0% acquisition price 收购价
f@@2@#
5B act of God 天灾
e jY|o
Bj acting partner 执事合伙人
Vg1!
u+`< active market 买卖活跃的市场；交投畅旺的市场；旺市
_ PC}`Y'& active partner 积极参与的合伙人
qta^i819 active trading 交投活跃
/+pPcK actual circulation 实际流通
=X6+}YQ" actual cost 实际成本
u@!iByVAg actual expenditure 实际开支；实际支出
HA}pr6Z actual income 实际入息；实际收入；实际收益
)*&I| L<1 actual market 现货市场
#@h3#IC actual price 现货价；实际价格
q3 .L6M actual profit 实际利润
,BuN]9# actual quotation 实盘；实际价位；实际报价
7 ky$9+~ actual year basis 按实际年度计算
d~[^D<5,D actuals 实货
*ml& }9 actuarial investigation 精算调查
v] *(Wd~| actuarial principle 精算原则
FS.z lk\D= actuarial report 精算师报告
"zJGYBen Actuarial Society of Hong Kong 香港精算学会
>AcpJ|V actuarial valuation 精算师估值
9A]XuPAlh actuary 精算师
QInow2/u ad referendum agreement 暂定协议；有待覆核的协定
]s
lYr8m ad valorem duty 从价税；按值征税
$)OUOv ad valorem duty system 从价税制
h'8w<n+%) ad valorem fee 从价费
79J@` ad valorem tariff 从价关税
0(9]m)e additional allowance 额外免税额
N7lWeF additional amount for unexpired risk 未过期风险的额外款额
L M_/: additional assessable profit 补加应评税利润
Pw4j?pv2 additional assessment 补加评税
%,9i Y&;U" additional commitment 额外承担
#UN (R additional commitment vote 额外承担拨款
U'i L|JRF additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
?H9F"B$a additional dependent parent allowance 供养父母额外免税额
G-FTyIP>' additional provision 额外拨款
;0}8vs additional stamp duty 附加印花税
*,9.Bx* additional tax 补加税罚款；补加税款
%SV"iXxY Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
% I]?xe6 adjudged bankrupt 被裁定破产
+cAN4 adjudicated bankrupt 裁定破产人
T7W*S-IW adjudication fee 裁定费；评定印花税额手续费；评估契据费
, WF)GS|7V adjudication of bankruptcy 裁定破产；宣告破产
_#c^z;! adjudication of insolvency 裁定无力偿还债务
Uk5O9D0
He adjusted actual 经调整的实数；调整后的实数
5- Q`v/w; adjusted current assets 经调整的流动资产；调整后的流动资产
%] 9
<a adjusted figure 经调整的数字；调整后的数额
nU"V@_?\ adjusted liabilities 经调整的负债；调整后的负债
*qcL(] Yq adjusted loss 经调整的亏损；调整后的亏损
4_,l[BhsQG 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
/Cd`h ;#@ adjusted profit 经调整的利润；调整后的利润
V'h
O adjusted surplus 经调整的盈余额；调整后的盈余额
7#Qa/[? D adjusted value 经调整的价值；调整后的价值
-C$Z%I7 0 adjustment 调整；修订；理算〔保险〕
g%w@v$ adjustment centre 调剂中心
[kqx C adjustment lag 调整过程的时间差距；调整时差
^iJ MUV| adjustment mechanism 调整机制
mfu >j,7l adjustment of loss 亏损调整
qL^}t_> adjustment process 调整过程；调整程序
W%]sI n adjustment range 调整幅度
6p/g vp Z administered exchange rate 受管制汇率
7lpd$Y Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
aE^tc'h~ administration expenses 行政费用
?v2OoNQ
administration fee 手续费；行政费
3Lwl~h! administration in bankruptcy 破产管理
K[LTw_oE administration order 遗产管理令
%g(h%V9f administrator 管理人；遗产管理人
Y^gK^ ?K administrator of the estate 遗产管理人
C]UBu-]#S admission of debt 债项承认书
LX.1]T*m` admission of proof 接纳债权证明
t" 1'B!4 advance 放贷款项；垫付款项；预支款项；预付款项
ak50]KYo advance account 暂支帐目；预付款帐户
`+b>@2D_ advance compensation 预付补偿金
+j 5u[X advance from shareholder 股东垫款
&?3?8Q\ advance pending reimbursement 预支以待日后付还
EmNB}\ IYU advanced economy 先进经济体系
+P6#7.p` Z advancement 预付；预付财产
R<mLG $ advances warrant 垫款令
WfVkewuPo advancing 贷出
i L1.R+ adverse balance 逆差
/2oTqEqaV adverse exchange 逆汇
=K2Dxu_: advertisement addressed to shareholders 在报章刊登的致股东通告
uPe4Rr advice for collection 托收通知书
uK]@! gz advice of drawing 提款通知书；汇票通知书
=5&)^ advice of payment 付款通知
\S;%
"0! Advisory Committee [Securities and Futures Commission]
4 'rWy~`
V 谘询委员会〔证券及期货事务监察委员会〕
|0w'+HaE~N Advisory Committee on Diversification 经济多元化谘询委员会
G#'3bxI{f+ affidavit 誓章；遗产申报誓章
2]NP7Ee8 Z affidavit of no receipt 述明无收款的誓章
E U, 4 qO affiliate 联号；联营公司；附属公司
6<H[1PI`,G affiliated company 附属公司；联号；联营公司
$J mL)r affirmation [estate duty] 非宗教式宣誓〔遗产税〕
8QY G"CA6/ affordability 负担能力
#;juZ*I African Development Bank [AfDB] 非洲开发银行
=!xeki]|9 after-acquired property 事后取得的财产
~nb% w?vv after-hours dealing 市后交易
S6H=(l58 after-tax profit 税后盈利；税后利润；税后溢利
.Gl&K |/{j agency agreement 代理协议
qce# agency expenses 代理机构的开支
q 9qmz [ agency fee 代理费
k=Ef)' Agency Law 《代理法》
lg;Y}?P agent 代理人；承销人
`<t{NJ&f agent of company 公司代理人
e%G- +6 agent's fee 代理人费；经纪费
~0?p @8 aggregate 总计；总数；总体数字
S$]:3 aggregate amount 总款额；总额
OR a!84L aggregate assets and liabilities 总体资产与负债
&F\ J%#{ aggregate at constant price 按固定价格计算的总体数字
}Iub{30mp aggregate demand 总需求
8B Nsh[+ aggregate gross position 总持仓量
1 7{]QuqNF aggregate limit 总限额
^g[\.Q aggregate of salaries tax 合计薪俸税
nx=#QLi aggregate performance 总体表现；总体业绩
%R ;cXs4r aggregate supply 总体供应
]T^m>v)X aggregate surplus 总盈余
d^
!3bv*h aggregate total 整体总额
H'I|tPs aggregate value 总值；合计价值
CV 4V_G aggregated basis 合计基准
-/ aggregated net chargeable income 合计应课税入息实额
3HbHl?-UNU aggregation 合并计算；合计；总和
Kggf!\MR8 aggregation of incomes of husband and wife 夫妇入息合并计算
1:7>Em<s aggregation of property 财产的总和
nA F@47Wo agio 差价；贴水
v\-"NHl 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》
s Nv T0 Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
'* >LZo4 《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》
t@.gmUUA Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
mk BQX 《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》
QC <( r x Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
q~trn'X> 《香港政府和大韩民国政府关于相互促进和保护投资协定》
|!%A1 wp# agreement for a settlement 授产协议
p{Pa(Z]G agreement for assignment 转让协议
W~k!qy ` agreement for sale 售卖协议；买卖协议
[&nwB!kt agreement for sale and purchase 买卖协议
-f9M*7O<gf agreement for the payment of interest 支付利息协议
K?[pCF2C agreement for the repayment of money 还款协议
'n: Ft agreement of reinsurance 再保险协议
%~p_b Kd~ Agricultural Bank of China 中国农业银行
/F;*[JZIb air passenger departure tax 飞机乘客离境税
. F#mT h Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
Q77qrx3 airport tax 机场税
eiEZtu alcohol duty 酒精税
F:pXdU-xf alienation 让与；让渡；转让
6xL=JSi~ alimony 生活费；赡养费
0y;&L63>T All Ordinaries Index [AOI] 所有普通股指数
CI{]o&Tf all risks 全险；综合险
-( cm All Sales Record for Stock Market 《股票市场成交报告》
8.pz?{**T Allied Capital Resources Limited 新联财务有限公司
Wlg(z% all-items index [Consumer Price Index] 总指数〔消费物价指数〕
1A E/ILGo allocation letter 拨款信件
+ {hxEDz allocation of fund 分配款项；预留款项
y^@% Xrs allocation of profit 利润分配；溢利分配
%\~;I73 allocation warrant 拨款令
)lw7 W9 allotment 分配；配股
m9G,% ]4| allotment notice 股份配售通知；配股通知
$+P v
fQ allotment of shares 股份分配
a
m<R!( allowable 可获宽免；免税的
=~=/ d q allowable business loss 可扣除的营业亏损
iLmU|jdE allowable expenses 可扣税的支出
,Qyz2-
w allowance 免税额；津贴；备抵；准备金
e_1mO 5z allowance for debts 债项的免税额
1
9
k$)m allowance for depreciation by wear and tear 耗损折旧免税额
n[4Nu`E9 allowance for funeral expenses 殡殓费的免税额
qh7o;x~, allowance for inflation 为通货膨胀而预留的款项；通胀准备金
c6c^9*,V allowance for repairs and outgoings 修葺及支出方面的免税额
e9 82IP allowance to debtor 给债务人的津贴
nrt0[E-&~ alteration of capital 资本更改
klf<=V alternate trustee 候补受托人
~|uCZ.;o amalgamation 合并
cJA :vHyw ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
!'{j"tv ambit of charges 征税范围；收费范围
rB4#}+Uq amended valuation 经修订的估值
.qK=lH xT American Commodities Exchange 美国商品交易所
i [\[xfk American Express Bank Limited 美国运通银行
>^-[Mpa(* American Stock Exchange 美国证券交易所
,j_{IL690 amortization 摊销
&us8,x6yg amount due from banks 存放银行同业的款项
_5`M( ;hL2 amount due from banks abroad 存放海外银行同业的款项
e-e{-pB6 amount due from holding companies 控股公司欠款
5)n v amount due from local banks 存放本港银行同业的款项
,O[vxN1X* amount due to banks 银行同业的存款
)D [ypuM& amount due to banks abroad 海外银行同业的存款
iz C>- amount due to holding companies 控股公司存款
rM?D7a{q amount due to local banks 本港银行同业的存款
mCz6& amount due to outport banks 外埠银行同业的存款
0H>Fy l2_ amount for note issue 发行纸币的款额
7 _K(x mK amount of bond 担保契据的款额
^1~/FU amount of consideration 代价款额
pM46I" amount of contribution 供款数额
Q ,;x;QR4 amount of indebtedness 负债款额
N\uQ-XOi amount of principal of the loan 贷款本金额
~HYP:6f amount of rates chargeable 应征差饷数额
rqF PUp amount of share capital 股本额
PzV(e)~7 amount of sums assured 承保款额
?ft_ amount of variation 变动幅度
~zm/n,Epb amount of vote 拨款数额
& )X<yd0 amount payable 应付款额
<rC#1wR4 amount receivable 应收款额
w P 8R=T Amsterdam Stock Exchange 阿姆斯特丹证券交易所
]Ea7b analysis 分析
J xL H]1b ancillary risk 附属风险
*z+\yfOO" annual account 周年帐目；周年帐目报表；年度决算；年结
D{loX6 annual accounting date 年结日期
f%|S>(
annual allowance 每年免税额；年积金；年度津贴；年津
}oN(nPxv9 annual balance 年度余额
j2P|cB Xu annual disposable income 每年可动用收入
+%<Jr<~W annual estimates 周年预算
;9I#> u annual fee 年费
B ph F+'CM annual general meeting 周年大会
I ! (yU annual growth rate 年增率；每年增长率
4z*_,@OA annual long-term supplement 长期个案每年补助金
@ [FFYV ru annual pensionable emolument 可供计算退休金的年薪
,Tz
,)rY annual report 年报
A0]o/IBz Annual Report on the Consumer Price Index 《消费物价指数年报》
Tb)x8-0 annual return 周年报表；周年申报表；每年报税表格
{30<Vc= Annual Return Rules 《周年报表规则》
b@X@5SJFW annual review of consumer prices 每年消费物价回顾
YpKai3 B annual roll-forward basis 逐年延展方式
d#d~t[= annual salary 年薪
E{6}'FG+A annual statement 年度报表；年度决算表
xaS 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
v'>Yc #VJ annuitant 年金受益人
E, v1F! annuity 年金
l3afuD : annuity contract 年金合约
m[bu(q z annuity on human life 人寿年金
V")Q4h{ antecedent debt 先前的债项
F0JFx$AoD ante-dated cheque 倒填日期支票
]OrFW4tiE anticipated expenditure 预期开支
IY19G U9 anticipated net profit 预期纯利
Kulg84<AwM anticipated revenue 预期收入
B.G!7>= anti-inflation measure 反通货膨胀措施
f2u2Ns0Ym anti-inflationary stance 反通货膨胀立场
\\lC"Z#J` apparent deficit 表面赤字
Q&# :M>!| apparent financial solvency 表面偿债能力
Kje+Niz7 apparent partner 表面合伙人
-J30g\ application for personal assessment 个人入息课税申请书
FG H>;H@ application of fund 资金应用
9F+bWo_m application to release as liquidator and to destruct the books of accounts and documents
>ahj|pm 申请免除清盘人职务及毁灭帐簿与文件
j41:]6 appointed actuary 委任精算师
i\ Vpp8<B appointed auditor 委任核数师；委任审计师
NN:TT\!v appointed trustee 委任的受托人
;MM FF { appointer 委任人
>YfOR%mS4 apportioned pro rata 按比例分摊
L)+ eM& W apportionment 分配；分摊
bT8UmR98 Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
=_H39)|T apportionment formula 分摊方程式
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apportionment of estate duty 遗产税的分摊
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xf dJNb appraisal 估价；评估
#TWc` 8 appreciable growth 可观增长
<S}qcjG appreciable impact 显着影响
kW~F* appreciable increase 可观增长
ry\']\k appreciation 增值；升值
o{he) r6)_ appreciation against other currencies 相对其他货币升值
VM,ZEt3Vy appreciation of the exchange value of Hong Kong dollar 港元汇值上升
Za6oYM_z appreciation tax 增值税
+o3g]0 appropriation 拨款；拨用；拨付
z3 C^L appropriation account 拨款帐目
8<kme"% s Appropriation Bill 拨款法案
N 93E;B appropriation-in-aid system 补助拨款办法
_tk5?9Ykn approved assets 核准资产
vck$@3* approved basket stock 认可一篮子证券
nAg(lNOWN approved budget 核准预算
zoJ;5a.3B approved charitable donation 认可慈善捐款
K;qZc\q approved charitable institution 认可慈善机构
PWMaB approved currency 核准货币；认可货币
[:QMnJ approved estimates 核准预算
(*RybKoaA approved estimates of expenditure 核准开支预算
l( 5-Cr approved overseas insurer 核准海外保险人
;Wa{q.) approved overseas trust company 核准海外信托公司
&~%@QC/ approved pooled investment fund 核准汇集投资基金
\z i3.;9|; approved provident fund scheme 认可公积金计划
^ ?=K) approved provision 核准拨款
zK 2wLX approved redeemable share 核准可赎回股份
UW*aSZ/? approved regional stock 认可地区性证券
]#$kA9 approved retirement scheme 认可退休金计划
bIArAS9% approved subordinated loan 核准附属贷款
8 w&rj- arbitrage 套戥；套汇；套利
8UIL_nP O arbitrageur 套戥者；套汇者
=5ih,>>g arbitrary amount 临时款项
9^^#I ~- arrangement 措施；安排；协定
W~%~^2g ;k arrears 欠款
Fsf22 arrears of pay 欠付薪酬
;*2e;m~)? arrears of revenue 逾期未收税款；逾期未收的帐项
gQu w|u articles of association 组织章程；组织细则；组织章程细则
kYB
<FwwB Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
vb- .^l ascertainment of profit 确定利润
4 l''/$P "Asia Clear" “亚洲结算系统”
YBD {l Asia Commercial Bank Ltd. 亚洲商业银行有限公司
AD\<}/3U Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
L:M9|/ Asian Development Fund [ADF] 亚洲发展基金
.A\ \v6@ Asian dollar bond 亚洲美元债券
.( h$@ |Y Asian dollar market 亚洲美元市场
mr!I}I7x&x Asian dollar rate 亚洲美元利率
DQ\&5ytP Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
V]]qu:Mh8 Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
|T_Pz& - asked price 沽盘；喊价；索价；卖方报价
@vYmkF` assessable income 应评税入息
;J(,F:N assessable loss 应评税亏损
rcZ SC 3 assessable profit 应评税利润
eeU$uR assessable value 应评税值
jw[BtRW assessed profit 估定利润
XKX,7 assessed value 经评估价值
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assessment 评税；评定；估价；评税单
$ rYS assessment number 评税编号；估价编号
& =Zg0Q assessment of additional tax 补加税评税
/>Vx*^u8Hz assessment of performance 业绩评估；实绩评价
} 4]<P Assessor 评税主任
ZZU 8B?) asset price bubbles 资产价格泡沫
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sNk,^Ax asset-backed securities 具资产保证的证券
X`n0b< assets accretion 资产增值
b 0b9#9x assets and liabilities 资产与负债
s[q4K assets betterment statement 资产递增表；资产改进表
U"+ ry.3` assets lending 实物放款；有抵押贷款
L~{Vt~H9" assets of the company passing on the death 死者去世时转移的公司资产
Qe$>Jv5 assets pledged as security for liabilities 用作负债抵押的资产
!><
%\K assets portfolio 资产投资组合
r ` &|)Hx assets price 资产价格
yim$y, =d assets quality 资产质素
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i%E assets realization 资产变现
pPqN[ OJ assets refinancing arrangement 资产再集资安排
0 l: pWc assets securitization 资产证券化
n u8j_grW assets situated outside Hong Kong 在香港以外地方的资产
.crM!{<Y assets stripping 削减资产；拆卖资产
dB+GTq=6f assets value 资产值
7NB 9Vu|gD assignee 承让人
$p3Wjf:bH assignment 转让；转让书；转让契
5u_4lNJ& assignment of interest 权益转让
4)H WPX assignment of letters patent and trade mark 专利证书及商标转让
Om2X>/V%C assignment of property 物业转让；物业转让书
_P<l G[V assignment right 转让权
KVM@//:{ assignor 转让人
C 9U {^ associate 有联系的人；有关连人士；相联者；合伙人；联系人
+;* (a3 Gp Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
18"VB50b} associate member 附属会员
2nU
NI
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D}/=\J/ associated company 相联公司；联属公司
Hu9R.[u associated corporation 相联法团
lF8 dRIav Association of Chartered Certified Accountants [ACCA] [United Kingdom]
o,Zng4NY 公认会计师公会〔英国〕
O*03PF^ Association of Futures Exchange Brokers 香港期货经纪协会
]cqZ!4? _ Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
z|]o M#Gt association of underwriters 承保人组织
!mxh ]x<e assumption of control 接管
o9 LD6$ assurance 担保；保险；转易；转易书
1O2h9I$bk assurance of interest 权益的转易
F|Dz] ar at 19XX price 按一九ＸＸ年价格计算
]jVSsSv at a discount 按赔价计算；按贴水价格计算；打折扣
bp>ps@zFq at a premium 按溢价计算；按升水价格计算
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p~ at call 通知付款；按通知
^ wF@6e7/& at constant market price 按固定市价计算
4@] xn at constant price 按固定价格计算
#* gU[9U~ at cost 按成本计算
_'hCUXeY' at current market price 按当时市价计算；按现时市价计算
KTK6#[8A at current price 按当时价格计算；按现时价格计算
|5IY`;+9 at factor cost 按要素成本计算；按生产要素成本计算
)~.&bEm\ at money-of-the-day price 按付款当日价格计算
Pkx(M E at or better 按指定或较佳价位〔买卖指令〕
{,f!'i&b@ at par 按面值计算；平价
:.S41S at sight 见票即付
\+Rwm:lI at the close 按收市盘
qi SEnRG. at the opening 按开市盘
Gr#rM/AfCK attestation 见证；见证条款
ZC5Yve8 at-the-money option 平价期权
^s@*ISY attorney 受权人；受托代表人
:uwRuPI attornment 新拥有人承认书
ju^"vw attributable profit 可归属利润
5Vqmv<F;$Z attributable share value 可归属股份价值
*[xNp[4EU Auckland Stock Exchange 奥克兰证券交易所
;WS7. auction 拍卖
QR5,_wJ& auctioneer 拍卖商
( >LHj]}K audit 审计；核数
sM fFm@\ N Audit Commission 审计署
{ 1@4}R4 Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
3 2 1={\X 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〕
2Ph7qEBQ22 audit review 帐目审查
a4jn u:e Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
KBr5bcm4u audited account 审计帐目；经审计的帐目
'!fFI 1s audited annual account 经审计的周年帐目
QK?2 E audited balance sheet 经审计的资产负债表
"_1-IE auditor 核数师；核数主任；审计师
) qyx|D auditor's certificate 核数师证明书；审计师证明书
~f=6?5.wa auditor's report 核数师报告；审计师报告
dx13vZ 3[U Aussie bond 澳元债券
G{f`K^ austerity budget 紧缩预算
g2aT`=&Z Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
w{ r(F` Australia All Ordinaries Index 澳洲所有普通股票指数
l<aqiZSY Australian Dollar [AUD] 澳元
,dZ H$ Australian Options Market 澳大利亚期权市场
8XYD
L] I' Australian Securities Commission 澳洲证券事务监察委员会
)"_Ff,9Z! Australian Society of Certified Practising Accountants 澳洲执业会计师公会
#U$ YZ#B Australian Stock Exchange 澳大利亚证券交易所
X&9^&U=e Austrian Schilling [ATS] 奥地利先令
b>bgUDq authentication 认证；鉴证
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_hw authority to purchase 委托购买证；委购书
-y l4tW authorization 认可；核准；授权；授权书
KO-Zz&2f authorization by direction 指示授权
z[5Y
Z~}* authorization by instruction 指令授权
[/AdeR authorization by warrant 令状授权
k,;lyE authorization of unit trust 单位信托的认可
Pu$kj"|q*[ authorized agent 指定代理人
*CH!<VB/ authorized capital 法定资本
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authorized clerk 出市员
5DkK'tCI9Z authorized dealer 认可交易商
r;cI}' authorized financial institution 认可财务机构
m6_~`)R8 authorized fund 认可基金
#}/cM2m authorized fund house 获授权的基金公司；认可基金公司
8Fd1;G6 authorized institution 认可机构
+Mk*{ A t authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
sd]54&3A authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
3 ^02fy authorized insurer 获授权保险人；获认可承保人
FI?gT authorized investment 特准投资项目
%Ye)8+- authorized person 获授权人
b:F Ep'ZS authorized representative 获授权代表
ot@|blVC8 authorized share capital 法定股本
3@P Ug(M automated quotation system 自动报价系统
6z9R1 & ~% Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
;}n9y ci# 自动交易系统〔香港期货交易所有限公司〕
Sl. KLc@@ automatic adjustment mechanism 自动调整机制
V q3]7l automatic adjustment system 自动调整系统
Gg=aK~q6 Automatic Clearing House 自动票据交换所
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automatic exchange rates accumulation system 自动化汇率累集系统
lBlSNDs Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
|t4Gz1"q=8 automatic teller machine [ATM] 自动柜员机
Tn4W\?R autopay 自动转帐
$z2 xZqe available assets 可用资产
9{ )Z5%Kz available fiscal reserve 现存财政储备
c$,c`H(~ available profit 可用利润
6\,DnO Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
6[+\CS7Lt average 平均；平均数；海损
<CZI7]PM7 average basic salary 平均基本薪金
LyuSZa] average consumer expenditure 平均消费开支；一般消费开支
MekT?KPQ{L average cost 平均成本
(
oQ'4,F average cost of land production 增辟土地平均成本
N{1.g S average daily turnover 平均每日成交额
0kU3my] average daily wage rate 平均每日工资率
o,S!RG& average expenditure pattern 平均开支模式
!dfS|BA] average growth rate 平均增长率
!Qv5"_ average net fixed assets 固定资产平均净值
yxaT7Oqh% average of relatives 相对价格平均数
C6K|:IK{ average price 平均价格
b4 Ricm average propensity to consume 平均消费倾向；一般消费倾向
z>cIiprX average propensity to save 平均储蓄倾向；一般储蓄倾向
F^.om2V |9 average rate 平均率
DAjG *K{ average revenue 平均收入；平均收益
+"k.E
x0: average stock 平均库存；平均存货
v2/ yw, average yearly rent 平均年租
gHQPhe#n avoidance of double taxation 避免双重课税
Tq S2 !/jp avoidance of tax 避税
