A:
e?lqs,m@" A share Ａ股；甲类股份
\ a]\j Zb abatement of tax 减税；减扣免税额
v|,H d ABN AMRO Bank N.V. 荷兰银行
FvI`S > above-the-line expenditure 线上项目支出；经常预算支出
L
kq>> ?T= above-the-line receipt 线上项目收入；经常预算收入
(Fgt #H(B ABSA Asia Limited 南非联合亚洲有限公司
Jp-ae0 Ewa absolute change 绝对数值变更
X)f"`$ absolute expenditure 实际开支
|f? C*t', absolute guideline figure 绝对准则数字
*u{.K:.I absolute interest 绝对权益
g&E_|}u4 absolute order of discharge 绝对破产解除令
M9OFK\) absolute profit margin 绝对利润幅度
T* T.\b absolute value 实值；绝对值
0RSa{iS*A absolutely vested interest 绝对既得权益
4!}fCP ty absorbed cost 已吸收成本；已分摊成本
>6DY3\ absorption 吸收；分摊；合并
<7]
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absorption rate 吸收率；摊配率；分摊率
nG%j4r ; ACB Finance Limited 亚洲商业财务有限公司
VD#^Xy4% r acceptable form of reciprocity 合理的互惠条件
8rpN2M 3h acceptable rate 适当利率；适当汇率
l*m|b""].u acceptance agreement 承兑协议
ToJru acceptance for honour 参加承兑
(&nl}_`7?, acceptor 承兑人；接受人；受票人
S~Hj.
d4/ acceptor for honour 参加承兑人
0\~Zg accident insurance 意外保险
=W|Q0|U Accident Insurance Association of Hong Kong 香港意外保险公会
Y)
t}%62 accident insurance scheme 意外保险计划
.CpF0 accident year basis 意外年度基准
7:j #1N[p accommodation 通融；贷款
6R f5 accommodation bill 通融票据；空头票据
o V!9B -< accommodation party 汇票代发人
5~"=Fm<uD account balance 帐户余额；帐户结余
]Oj t3) fB account book 帐簿
sk3 ;;<H account collected in advance 预收款项
0?h .X= G account current book 往来帐簿
(_08? cN account of after-acquired property 事后取得的财产报告
jw[`_ account of defaulter 拖欠帐目
O46/[{p+8 account payable 应付帐款
Elq8WtS account payee only [A/C payee only] 只可转帐；存入收款人帐户
,`7GI*Vq account receivable 应收帐款
/&dt! .WY^ account receivable report 应收帐款报表
<C{5(=X{ account statement 结单；帐单；会计财务报表
_/=ZkI5 account title 帐户名称；会计科目
zXC In accountant's report 会计师报告
tj&A@\/ Accountant's Report Rules 会计师报告规则
=%
JDo accounting and auditing procedure 会计与审计程序；会计与核数程序
sq^"bLw Accounting Arrangements 《会计安排》
M#>GU<4" accounting basis 会计基础
-/qrEKQ0U? accounting by Official Receiver 破产管理署署长呈交的帐目
FT enXJ/c Accounting Circular 《会计通告》
dCK -"#T! accounting class 会计类别
]/'] {*T1 accounting date 记帐日期；会计结算日期
D_)vGvv3;. accounting for money 款项核算
ZF/K V\Ag) Accounting Officer 会计主任
.e AC!R accounting period 会计报告期；会计期
*j*
WE\ accounting policy 会计政策；会计方针
fytx({I
.a accounting practice 会计惯例
e ](=)h| accounting principle 会计准则
D/Wuan?yPN accounting record 会计记录
z, 7^dlT accounting report 会计报告
W*m[t&; Accounting Services Branch [Treasury] 会计事务部〔库务署〕
tV cs r Accounting Society of China 中国会计学会
o|W? a#_\ accounting statement 会计报表
ZD{srEa/a accounting system 会计制度；会计系统
HlSuhbi'@ accounting transaction 会计事项；帐务交易
wm8x1+P accounting treatment 会计处理
"J1ar.li accounting year 会计年度
8dh Y"& accretion 增值；添加
.-AB o]hf accrual 应计项目；应累算数目
WI,=?~- accrual basis 应计制；权责发生制
ES2qX]I accrual basis accounting 应计制会计；权责发生制会计
N
[u
Xo accrue 应累算；应计
- CrZ'k;4 accrued benefit 应累算利益
y {]%, accrued charges 应计费用
C hup %F accrued cumulative preference share dividend 应累算的累积优先股股息
|@ HdTGD accrued expenses 应累算费用
w3Ohm7N[ accrued interest payable 应付利息；应计未付利息
]> L]?Rm accrued interest receivable 应收利息；应计未收利息
K5lp -F accrued right 累算权益
>cNXB7]E> accruing profit 应累算的利润
rh&on p
O accumulated fiscal reserve 累积财政储备
{ybuHC accumulated profit 累积利润；滚存溢利
q': wSu u accumulated reserve 累积储备
<.B s`P accumulation of surplus income 累积收益盈余
dL`
+ ^E> acquired assets 既得资产
,f+5x]F?m acquisition 收购；购置；取得
9gg,Dy acquisition cost 购置成本
}(K6 YL acquisition expenses 购置费用
hI8C XG acquisition of 100% interest 收购全部股权
/<$"c"UQ acquisition of control 取得控制权
d"UW38K{ acquisition of fixed assets 购置固定资产
,no:6&# acquisition of shell “买壳”
.[fz x` acquisition price 收购价
S nu;5:R act of God 天灾
1znV>PO! acting partner 执事合伙人
2>k)=hl: active market 买卖活跃的市场；交投畅旺的市场；旺市
^gyp-
! active partner 积极参与的合伙人
y^\#bpq&\ active trading 交投活跃
F/Ss iUBS actual circulation 实际流通
Cpcd`y=IN actual cost 实际成本
0AKwZ'
&H actual expenditure 实际开支；实际支出
b2e a0 actual income 实际入息；实际收入；实际收益
=.hDf <U actual market 现货市场
u&XkbPZ%4c actual price 现货价；实际价格
|q2lTbJ actual profit 实际利润
{UBQ?7.jE actual quotation 实盘；实际价位；实际报价
i@Zj 7#e* actual year basis 按实际年度计算
e}[w e : actuals 实货
}YP7x| actuarial investigation 精算调查
L"I] mQvd actuarial principle 精算原则
?l jod6 actuarial report 精算师报告
Xh"iP % Actuarial Society of Hong Kong 香港精算学会
n;-r
W;Z O actuarial valuation 精算师估值
_%vqBr* actuary 精算师
<WJ 0 St ad referendum agreement 暂定协议；有待覆核的协定
gj,J3x4TK/ ad valorem duty 从价税；按值征税
y
UAn~!s ad valorem duty system 从价税制
0s""% MhFI ad valorem fee 从价费
';, Bn9rv ad valorem tariff 从价关税
{7>CA' > additional allowance 额外免税额
Q;O)>K additional amount for unexpired risk 未过期风险的额外款额
~x"79=!W additional assessable profit 补加应评税利润
vCSB8 R additional assessment 补加评税
c/Yi0Rl) additional commitment 额外承担
WnzPPh3PJ additional commitment vote 额外承担拨款
JvL'gJ$70 additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
)K>@$6H +2 additional dependent parent allowance 供养父母额外免税额
q {/Jw" e additional provision 额外拨款
5Y=\~,%\oH additional stamp duty 附加印花税
Gc!8v }[7J additional tax 补加税罚款；补加税款
\%Rta$ O?S Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
F ^ t?*
adjudged bankrupt 被裁定破产
,l .U^d6> adjudicated bankrupt 裁定破产人
bxSKe6l adjudication fee 裁定费；评定印花税额手续费；评估契据费
$3.vVnc adjudication of bankruptcy 裁定破产；宣告破产
BemkCj2
adjudication of insolvency 裁定无力偿还债务
"%Ana=cc adjusted actual 经调整的实数；调整后的实数
m%c0#=D adjusted current assets 经调整的流动资产；调整后的流动资产
psX%.95Y adjusted figure 经调整的数字；调整后的数额
aiZo{j<6 adjusted liabilities 经调整的负债；调整后的负债
#6s C&w3 adjusted loss 经调整的亏损；调整后的亏损
pEj^ x[b`^ adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
pptM &Y adjusted profit 经调整的利润；调整后的利润
MlK`sH6 adjusted surplus 经调整的盈余额；调整后的盈余额
zWs*kTtA adjusted value 经调整的价值；调整后的价值
.*~u adjustment 调整；修订；理算〔保险〕
|;9 A{#zM adjustment centre 调剂中心
!u { "] T: adjustment lag 调整过程的时间差距；调整时差
Z/kaRnG[@t adjustment mechanism 调整机制
p_qm}zp
adjustment of loss 亏损调整
2{B ( j&{ adjustment process 调整过程；调整程序
Va
Yu% adjustment range 调整幅度
prEu9$:t administered exchange rate 受管制汇率
8J3@VD. Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
b]<Hh U administration expenses 行政费用
&s^>S? L- administration fee 手续费；行政费
Ogke*qM administration in bankruptcy 破产管理
Eu/y">;v# administration order 遗产管理令
72ViPWW administrator 管理人；遗产管理人
Cz@FZb8 administrator of the estate 遗产管理人
TDFO9%2c admission of debt 债项承认书
V.Ba''E7 admission of proof 接纳债权证明
]vQ?]d?>a advance 放贷款项；垫付款项；预支款项；预付款项
EKeh>3;? advance account 暂支帐目；预付款帐户
`X<`j6zaG advance compensation 预付补偿金
[s{r$!Gl advance from shareholder 股东垫款
r7"A u" advance pending reimbursement 预支以待日后付还
dH2]ZE0V advanced economy 先进经济体系
gO:Z6}3vM advancement 预付；预付财产
3$N %iE6 advances warrant 垫款令
^jha:d advancing 贷出
xR|eye R adverse balance 逆差
. z$Sm adverse exchange 逆汇
3P#+)
F~ advertisement addressed to shareholders 在报章刊登的致股东通告
5`"*y iv advice for collection 托收通知书
M_!u@\ advice of drawing 提款通知书；汇票通知书
xw+<p advice of payment 付款通知
r*N~. tFo Advisory Committee [Securities and Futures Commission]
i=1 }lk q 谘询委员会〔证券及期货事务监察委员会〕
K@jSr*\' Advisory Committee on Diversification 经济多元化谘询委员会
S -6"f / affidavit 誓章；遗产申报誓章
~+<xFi affidavit of no receipt 述明无收款的誓章
U8K &Q4^ affiliate 联号；联营公司；附属公司
dT]L-uRZgy affiliated company 附属公司；联号；联营公司
!jAWNK6 affirmation [estate duty] 非宗教式宣誓〔遗产税〕
jj3Pf>D+k affordability 负担能力
Q&upxE4-~ African Development Bank [AfDB] 非洲开发银行
<DXmZ1 after-acquired property 事后取得的财产
D#d8 ^U after-hours dealing 市后交易
tCbr< Ug after-tax profit 税后盈利；税后利润；税后溢利
w`j*W$82 agency agreement 代理协议
[T 4 pgt'H agency expenses 代理机构的开支
lj EB agency fee 代理费
Bzu(XQ Agency Law 《代理法》
/1 US, agent 代理人；承销人
Bn1L?>G agent of company 公司代理人
2~M;L&9- agent's fee 代理人费；经纪费
eA1k)gjE aggregate 总计；总数；总体数字
E5*-;>2c aggregate amount 总款额；总额
oE!hF }O aggregate assets and liabilities 总体资产与负债
}0BL0N`_ aggregate at constant price 按固定价格计算的总体数字
cB ab2/ aggregate demand 总需求
..jq[(;N aggregate gross position 总持仓量
8B *E+f0 aggregate limit 总限额
x/%7%_+' aggregate of salaries tax 合计薪俸税
#.)xm(Ys aggregate performance 总体表现；总体业绩
T/wM(pr'
aggregate supply 总体供应
Mu '^OX82 aggregate surplus 总盈余
,b6kTQq aggregate total 整体总额
nY{i>Y aggregate value 总值；合计价值
No kXE aggregated basis 合计基准
Z[#I"-Q~: aggregated net chargeable income 合计应课税入息实额
'f-
aggregation 合并计算；合计；总和
HZDk
<aU/! aggregation of incomes of husband and wife 夫妇入息合并计算
{ r6]MS#l1 aggregation of property 财产的总和
MUbhEau? agio 差价；贴水
3` &VRF8 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》
V< i< 0E Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
px w{ 《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》
\;-=ODC Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
J4gI=@e 《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》
*|];f#^9 Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
S)"##-~`T 《香港政府和大韩民国政府关于相互促进和保护投资协定》
YKP=0 j3, agreement for a settlement 授产协议
|?x^8e<* agreement for assignment 转让协议
,VKQRmd agreement for sale 售卖协议；买卖协议
0 W~.WkD agreement for sale and purchase 买卖协议
:%/\1$3P agreement for the payment of interest 支付利息协议
0rk u4T agreement for the repayment of money 还款协议
.L ojzx agreement of reinsurance 再保险协议
20r N,@2< Agricultural Bank of China 中国农业银行
^273l(CZ1 air passenger departure tax 飞机乘客离境税
< Gr9^C Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
bbd0ocva airport tax 机场税
f DU+ 3b alcohol duty 酒精税
cP*c(k~ N alienation 让与；让渡；转让
:
cFF alimony 生活费；赡养费
7<EJo$-j All Ordinaries Index [AOI] 所有普通股指数
fd?bU|I_2 all risks 全险；综合险
M[h 1>}$Lz All Sales Record for Stock Market 《股票市场成交报告》
,^.S0;D,Z Allied Capital Resources Limited 新联财务有限公司
e >
ar all-items index [Consumer Price Index] 总指数〔消费物价指数〕
h`?y 2?O allocation letter 拨款信件
Hs[}l_gYn allocation of fund 分配款项；预留款项
o-SRSu allocation of profit 利润分配；溢利分配
oy2(A g\ allocation warrant 拨款令
=QrA0kQR allotment 分配；配股
)UR1E ?' allotment notice 股份配售通知；配股通知
J#6LSD@ (O allotment of shares 股份分配
n&_YYEHx allowable 可获宽免；免税的
QjQ4Z'.r > allowable business loss 可扣除的营业亏损
|yLk5e~@- allowable expenses 可扣税的支出
LIr(mB"Y0 allowance 免税额；津贴；备抵；准备金
R]CZw;zS_ allowance for debts 债项的免税额
nHSTeF I? allowance for depreciation by wear and tear 耗损折旧免税额
uDILj OT allowance for funeral expenses 殡殓费的免税额
d4d\0[ allowance for inflation 为通货膨胀而预留的款项；通胀准备金
&bB6} H( allowance for repairs and outgoings 修葺及支出方面的免税额
U+4HG allowance to debtor 给债务人的津贴
/"(b.& alteration of capital 资本更改
]KsGkAG alternate trustee 候补受托人
myD{sE2A amalgamation 合并
1 h<f Jzh ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
dKU5 ; ambit of charges 征税范围；收费范围
cICHRp&& amended valuation 经修订的估值
S\B5&W American Commodities Exchange 美国商品交易所
q^u1z|'Z American Express Bank Limited 美国运通银行
xttYn ]T American Stock Exchange 美国证券交易所
PPN q:, amortization 摊销
\C| ;F amount due from banks 存放银行同业的款项
w3<Z?lj: amount due from banks abroad 存放海外银行同业的款项
d F$KrwDK
amount due from holding companies 控股公司欠款
+d =~LQ}* amount due from local banks 存放本港银行同业的款项
q;p.wEbr4U amount due to banks 银行同业的存款
a
]>V ZOet amount due to banks abroad 海外银行同业的存款
>/b^fAG amount due to holding companies 控股公司存款
<E"*)Oi amount due to local banks 本港银行同业的存款
-dg} BM amount due to outport banks 外埠银行同业的存款
u-lrTa""z amount for note issue 发行纸币的款额
*7\W =- amount of bond 担保契据的款额
KZECo1 amount of consideration 代价款额
,SAb C*nq amount of contribution 供款数额
Y\.D Q amount of indebtedness 负债款额
pw!@Q?R amount of principal of the loan 贷款本金额
{n\6BTs amount of rates chargeable 应征差饷数额
!2(. $}E amount of share capital 股本额
;JYoW{2 amount of sums assured 承保款额
m6-76ma,hi amount of variation 变动幅度
]+AAT=B<! amount of vote 拨款数额
9KX ym } amount payable 应付款额
QS\Uq(Ja\ amount receivable 应收款额
H]BAW *} Amsterdam Stock Exchange 阿姆斯特丹证券交易所
6 0'6/3 analysis 分析
L5/mO6;k ancillary risk 附属风险
s){Q&E~X annual account 周年帐目；周年帐目报表；年度决算；年结
>Z}@7$(7!~ annual accounting date 年结日期
B-$+UE>% annual allowance 每年免税额；年积金；年度津贴；年津
XHy ? annual balance 年度余额
}bp.OV -+ annual disposable income 每年可动用收入
3a%xn 4P annual estimates 周年预算
` %uK0qw" annual fee 年费
S:#e8H_7m] annual general meeting 周年大会
Im6U_JsNZh annual growth rate 年增率；每年增长率
Q2q| *EL annual long-term supplement 长期个案每年补助金
E evw*;$x annual pensionable emolument 可供计算退休金的年薪
$iwIF7,\P annual report 年报
`y'aH
'EEd Annual Report on the Consumer Price Index 《消费物价指数年报》
?<E0zM+ annual return 周年报表；周年申报表；每年报税表格
: aH%bk Annual Return Rules 《周年报表规则》
MZ)T0|S_ annual review of consumer prices 每年消费物价回顾
(X*9w##x( annual roll-forward basis 逐年延展方式
E&'#=K [ annual salary 年薪
F% }7cm2 annual statement 年度报表；年度决算表
.`Sw,XL5 Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
:xM}gPj" annuitant 年金受益人
Y h S{$ Z annuity 年金
mzu<C)9d, annuity contract 年金合约
~*,Wj?~+7 annuity on human life 人寿年金
> <X $# antecedent debt 先前的债项
w m19T7*L ante-dated cheque 倒填日期支票
yu =piP anticipated expenditure 预期开支
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anticipated net profit 预期纯利
uN y!< u anticipated revenue 预期收入
%w$ mS G anti-inflation measure 反通货膨胀措施
?;_H{/)m anti-inflationary stance 反通货膨胀立场
E.9^&E}PG apparent deficit 表面赤字
cg{Gc]'1# apparent financial solvency 表面偿债能力
Y3<b~!f apparent partner 表面合伙人
X CzXS . application for personal assessment 个人入息课税申请书
+|9f%f6vp application of fund 资金应用
AO $Wy@ application to release as liquidator and to destruct the books of accounts and documents
y[7C% W j 申请免除清盘人职务及毁灭帐簿与文件
/,X7.t_- appointed actuary 委任精算师
O MvT;Vgg appointed auditor 委任核数师；委任审计师
.wD>Gs{sH[ appointed trustee 委任的受托人
4j^bpfb, appointer 委任人
l:) S 3 apportioned pro rata 按比例分摊
w]F!2b! apportionment 分配；分摊
TywK\hH Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
[ T-*/}4$ apportionment formula 分摊方程式
w]}f6VlEl apportionment of estate duty 遗产税的分摊
^( DL+r, appraisal 估价；评估
6(>WG R appreciable growth 可观增长
k&!6fZ) appreciable impact 显着影响
$7Cgo &J appreciable increase 可观增长
$,@JYLC2 appreciation 增值；升值
7/
t:YBR appreciation against other currencies 相对其他货币升值
{ <!hlB appreciation of the exchange value of Hong Kong dollar 港元汇值上升
7C?E z%a@ appreciation tax 增值税
Tv 1]v. appropriation 拨款；拨用；拨付
;5N41_hG appropriation account 拨款帐目
F*,5\s< Appropriation Bill 拨款法案
mVt3WZa appropriation-in-aid system 补助拨款办法
ncj !KyU approved assets 核准资产
]=|P <F approved basket stock 认可一篮子证券
[8TS"ph> approved budget 核准预算
.'&V#D0 approved charitable donation 认可慈善捐款
}qL~KA{& approved charitable institution 认可慈善机构
>;7a1+`3 approved currency 核准货币；认可货币
$cu]_gu approved estimates 核准预算
??j&i6sp approved estimates of expenditure 核准开支预算
k/@ Tr
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NZP7r; u approved overseas trust company 核准海外信托公司
d+e0;!s~O approved pooled investment fund 核准汇集投资基金
ni<[G0#T approved provident fund scheme 认可公积金计划
/e(W8aszi approved provision 核准拨款
i&*<lff approved redeemable share 核准可赎回股份
50 *@.!^* approved regional stock 认可地区性证券
Zt_r9xs> approved retirement scheme 认可退休金计划
&}E:jt} approved subordinated loan 核准附属贷款
Fo(y7$33* arbitrage 套戥；套汇；套利
NN mM#eB:4 arbitrageur 套戥者；套汇者
S2Vx e@b) arbitrary amount 临时款项
F )7j@h^ arrangement 措施；安排；协定
Cx,-_ arrears 欠款
<S&]$?`{Wi arrears of pay 欠付薪酬
5e8xKL arrears of revenue 逾期未收税款；逾期未收的帐项
5aG5BA[N articles of association 组织章程；组织细则；组织章程细则
(2tH"I Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
},s_nJR:8 ascertainment of profit 确定利润
[[X+P 0`r "Asia Clear" “亚洲结算系统”
%mu>-h ac Asia Commercial Bank Ltd. 亚洲商业银行有限公司
MOeoU1Hn Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
ZJvo9!DL|
Asian Development Fund [ADF] 亚洲发展基金
h 1* FPsc Asian dollar bond 亚洲美元债券
5VZ jDg? Asian dollar market 亚洲美元市场
7DZ TQUb" Asian dollar rate 亚洲美元利率
w&5/Zh[~~L Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
ntZ~m Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
"[.ne)/MC asked price 沽盘；喊价；索价；卖方报价
+ KP_yUq[ assessable income 应评税入息
Mt=R*M}D0 assessable loss 应评税亏损
{[tZ.1.w assessable profit 应评税利润
#Z0-8 <\ assessable value 应评税值
(kY@7)d'e assessed profit 估定利润
kT2Wm/L assessed value 经评估价值
{Xv3:"E"O assessment 评税；评定；估价；评税单
]=Pu\eE assessment number 评税编号；估价编号
^e%k~B^ assessment of additional tax 补加税评税
x 'mF&^ assessment of performance 业绩评估；实绩评价
gH'3 dS!{ Assessor 评税主任
Sc{Tq\t;% asset price bubbles 资产价格泡沫
1mix+.d asset-backed securities 具资产保证的证券
XL~>rw< assets accretion 资产增值
P7UJ-2%Y+ assets and liabilities 资产与负债
R>HY:-2 assets betterment statement 资产递增表；资产改进表
}1@E"6kF assets lending 实物放款；有抵押贷款
^cn@?k((A assets of the company passing on the death 死者去世时转移的公司资产
#a'r_K=ch) assets pledged as security for liabilities 用作负债抵押的资产
@ZG>mP1Vo assets portfolio 资产投资组合
6KO(j/Gwp assets price 资产价格
mV;3I LO assets quality 资产质素
abSq2*5K assets realization 资产变现
[<S^c[47U assets refinancing arrangement 资产再集资安排
G Ft1 assets securitization 资产证券化
yquAr$L! assets situated outside Hong Kong 在香港以外地方的资产
]x_F{&6U8 assets stripping 削减资产；拆卖资产
GV>&g assets value 资产值
uJ 8x assignee 承让人
#j .FJFGX assignment 转让；转让书；转让契
#R<G,"N5 assignment of interest 权益转让
b5 S7{"<V assignment of letters patent and trade mark 专利证书及商标转让
mLaCkn assignment of property 物业转让；物业转让书
P63
(^R assignment right 转让权
In+^V([u+_ assignor 转让人
cm ,4&x6 associate 有联系的人；有关连人士；相联者；合伙人；联系人
&mdB\ Y?^ Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
s~Gw associate member 附属会员
(V ap7.6;_ associated body corporate 相联法人团体
Z'ao[CG associated company 相联公司；联属公司
7_%2xewV| associated corporation 相联法团
LD_M 3
P Association of Chartered Certified Accountants [ACCA] [United Kingdom]
{2 EMz|&8 公认会计师公会〔英国〕
o3\,gzJ Association of Futures Exchange Brokers 香港期货经纪协会
cd&B?\I Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
nALnB 1 association of underwriters 承保人组织
qRl/Sl#F assumption of control 接管
4m\([EO assurance 担保；保险；转易；转易书
DJ|BM+ assurance of interest 权益的转易
*m&%vj.Kc at 19XX price 按一九ＸＸ年价格计算
jzMg'z/@J at a discount 按赔价计算；按贴水价格计算；打折扣
xEC 2@J at a premium 按溢价计算；按升水价格计算
$P;UoqG<& at call 通知付款；按通知
Man^<T%F at constant market price 按固定市价计算
2rmNdvvrk at constant price 按固定价格计算
yKlU6t&`
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0e \y~#- at current market price 按当时市价计算；按现时市价计算
; h9W\Se at current price 按当时价格计算；按现时价格计算
W0|_]"K- at factor cost 按要素成本计算；按生产要素成本计算
tvT4S at money-of-the-day price 按付款当日价格计算
B%mtp;) P at or better 按指定或较佳价位〔买卖指令〕
D:)~%wu Lt at par 按面值计算；平价
B.RRdK+: at sight 见票即付
y;r"+bS8 at the close 按收市盘
#<]Iz'\` at the opening 按开市盘
Wp`C:H attestation 见证；见证条款
3C#RjA-2[ at-the-money option 平价期权
zQ<88E&&Xs attorney 受权人；受托代表人
2NYi-@mr attornment 新拥有人承认书
"qE {a>d attributable profit 可归属利润
3(o7co-f attributable share value 可归属股份价值
f B 7ljg Auckland Stock Exchange 奥克兰证券交易所
Q.1X P auction 拍卖
E|{m"RUOy auctioneer 拍卖商
1 w 17L]4 audit 审计；核数
;:?*t{r4# Audit Commission 审计署
OW#_ty_ul Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
b|6 !EGh 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
]zcV]Qj$~ audit review 帐目审查
C#h76fpH Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
i pwW%"6 audited account 审计帐目；经审计的帐目
qw2)v*Fn audited annual account 经审计的周年帐目
p+)C$ 2YK audited balance sheet 经审计的资产负债表
#@E(<Pu4` auditor 核数师；核数主任；审计师
4]EvT=Ro auditor's certificate 核数师证明书；审计师证明书
)WmZP3$^TX auditor's report 核数师报告；审计师报告
PF6 7z]<o Aussie bond 澳元债券
v4C3uNW austerity budget 紧缩预算
vbedk+dd?A Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
m#;.yR Australia All Ordinaries Index 澳洲所有普通股票指数
[aHlu [, Australian Dollar [AUD] 澳元
F:_FjxU Australian Options Market 澳大利亚期权市场
PU"S;4m Australian Securities Commission 澳洲证券事务监察委员会
gW}} 5Xq Australian Society of Certified Practising Accountants 澳洲执业会计师公会
eVrNYa1>H Australian Stock Exchange 澳大利亚证券交易所
(rIXbekgB Austrian Schilling [ATS] 奥地利先令
,#
eO& authentication 认证；鉴证
v4D!7 t&v" authority to purchase 委托购买证；委购书
s.KOBNCFa authorization 认可；核准；授权；授权书
/k)
NP authorization by direction 指示授权
jceHK l authorization by instruction 指令授权
L\YZT|
K( authorization by warrant 令状授权
%UBPoq authorization of unit trust 单位信托的认可
O "8 P#Ed authorized agent 指定代理人
wR(ttw xK3 authorized capital 法定资本
xY+A]Up|w authorized clerk 出市员
_Qg{ ; authorized dealer 认可交易商
aoK4Du{ authorized financial institution 认可财务机构
5c) w Z authorized fund 认可基金
aX]y` authorized fund house 获授权的基金公司；认可基金公司
Lg b authorized institution 认可机构
1 0V+OIC authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
FbuKZp+ authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
q 7` authorized insurer 获授权保险人；获认可承保人
B6uf;Yc authorized investment 特准投资项目
9!cW authorized person 获授权人
.jCk#@+ authorized representative 获授权代表
f@L \E>t authorized share capital 法定股本
=@%MV( automated quotation system 自动报价系统
=^by0E2 Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
cmae&Atotw 自动交易系统〔香港期货交易所有限公司〕
*%nX #mwz automatic adjustment mechanism 自动调整机制
ON NW.xHp automatic adjustment system 自动调整系统
'h k @>" Automatic Clearing House 自动票据交换所
.C6gl ]6y@ automatic exchange rates accumulation system 自动化汇率累集系统
*50ZinfoG Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
Wz5d| b automatic teller machine [ATM] 自动柜员机
]Px:d+wX: autopay 自动转帐
XGL"gD
available assets 可用资产
aK-N}T available fiscal reserve 现存财政储备
eZ[#+0J available profit 可用利润
iKY-; YK Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
=qan%=0"h average 平均；平均数；海损
Of!|,2`( average basic salary 平均基本薪金
7;~ 2e average consumer expenditure 平均消费开支；一般消费开支
wAPO{3 average cost 平均成本
X+\0%| average cost of land production 增辟土地平均成本
7@3M]5:3g average daily turnover 平均每日成交额
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?Xy average daily wage rate 平均每日工资率
m[{nm95QZ average expenditure pattern 平均开支模式
%uF:) average growth rate 平均增长率
.ZM] %[4 average net fixed assets 固定资产平均净值
WI%zr2T average of relatives 相对价格平均数
eUYG96Jw average price 平均价格
4U:DJ_GN average propensity to consume 平均消费倾向；一般消费倾向
WtMcI>4w average propensity to save 平均储蓄倾向；一般储蓄倾向
cS+?s=d average rate 平均率
v#w4{ .8) average revenue 平均收入；平均收益
PVS\, average stock 平均库存；平均存货
|I4D(#w. average yearly rent 平均年租
f.sPE8 #3= avoidance of double taxation 避免双重课税
0GF%~6 avoidance of tax 避税
