A:
uEhPO A share Ａ股；甲类股份
9s!R_R&W. abatement of tax 减税；减扣免税额
; d f Izi ABN AMRO Bank N.V. 荷兰银行
\PZ;y=]p} above-the-line expenditure 线上项目支出；经常预算支出
e34g=]" above-the-line receipt 线上项目收入；经常预算收入
pub ?% ABSA Asia Limited 南非联合亚洲有限公司
+BM[@?"hrh absolute change 绝对数值变更
Ya~Th)'>q absolute expenditure 实际开支
E|oOd<z absolute guideline figure 绝对准则数字
3 QXsr< absolute interest 绝对权益
@:Ft+*2 absolute order of discharge 绝对破产解除令
A:4&XRYZY absolute profit margin 绝对利润幅度
*Cp:<M nd absolute value 实值；绝对值
f fI=Bt]t absolutely vested interest 绝对既得权益
d%L/[.& absorbed cost 已吸收成本；已分摊成本
74NL)| M absorption 吸收；分摊；合并
./zzuKO8XK absorption rate 吸收率；摊配率；分摊率
vo:h"ti ACB Finance Limited 亚洲商业财务有限公司
*6][ [)( acceptable form of reciprocity 合理的互惠条件
<Vt"%C acceptable rate 适当利率；适当汇率
6)ysiAH? acceptance agreement 承兑协议
Jw;G_dQ[ acceptance for honour 参加承兑
eC<? g acceptor 承兑人；接受人；受票人
Mcz;`h|E W acceptor for honour 参加承兑人
cb|hIn\>7 accident insurance 意外保险
,jW a&7 Accident Insurance Association of Hong Kong 香港意外保险公会
I\-M`^@ accident insurance scheme 意外保险计划
DTsD<o accident year basis 意外年度基准
?b}e0C-a accommodation 通融；贷款
Z6- accommodation bill 通融票据；空头票据
9:3`LY3wW accommodation party 汇票代发人
7/KK}\NE account balance 帐户余额；帐户结余
f`rI]v|@ account book 帐簿
Pd; 8<UMk account collected in advance 预收款项
x1Z'_Qw account current book 往来帐簿
4M0p:Ey ' account of after-acquired property 事后取得的财产报告
RkTYvAk|kY account of defaulter 拖欠帐目
'"c`[L7Wn account payable 应付帐款
OaT]2 o account payee only [A/C payee only] 只可转帐；存入收款人帐户
}fef* >>} account receivable 应收帐款
X>pCk GE account receivable report 应收帐款报表
"1>w\21 account statement 结单；帐单；会计财务报表
)Pc>+} D account title 帐户名称；会计科目
=j20A6gND accountant's report 会计师报告
]
X) ~D!mA Accountant's Report Rules 会计师报告规则
u^Ktz
DmL accounting and auditing procedure 会计与审计程序；会计与核数程序
X $~T*l0 Accounting Arrangements 《会计安排》
p<mBC2!% accounting basis 会计基础
{wk#n.c accounting by Official Receiver 破产管理署署长呈交的帐目
e\-, e+ Accounting Circular 《会计通告》
AuM}L&`i^ accounting class 会计类别
B> S> t5$ accounting date 记帐日期；会计结算日期
CQmozh- accounting for money 款项核算
u|\?6fz Accounting Officer 会计主任
\J#&]o)Y accounting period 会计报告期；会计期
;;C2t&( accounting policy 会计政策；会计方针
uvR l`"Y accounting practice 会计惯例
x|c_( accounting principle 会计准则
Hj `\Fm*A accounting record 会计记录
m;1/+qs0 accounting report 会计报告
9s7TLT k Accounting Services Branch [Treasury] 会计事务部〔库务署〕
6Z=Qs=q Accounting Society of China 中国会计学会
e_l|32#/ accounting statement 会计报表
7hLh} accounting system 会计制度；会计系统
>o3R~ [ accounting transaction 会计事项；帐务交易
E{^W- accounting treatment 会计处理
a3A3mBw accounting year 会计年度
sk:B; .z accretion 增值；添加
4hfq7kq7( accrual 应计项目；应累算数目
O~?d;.b accrual basis 应计制；权责发生制
z TPNQ0 =| accrual basis accounting 应计制会计；权责发生制会计
P0sA q7" accrue 应累算；应计
.r-Zz3 accrued benefit 应累算利益
" j_cI-@6 accrued charges 应计费用
6kAGOjO accrued cumulative preference share dividend 应累算的累积优先股股息
ZCBF &.! accrued expenses 应累算费用
KLu Og$i accrued interest payable 应付利息；应计未付利息
i6P$>8jBQ- accrued interest receivable 应收利息；应计未收利息
3xdJ<Lrq accrued right 累算权益
Q W c^}#!! accruing profit 应累算的利润
$-jj%kS accumulated fiscal reserve 累积财政储备
\hEIQjfi accumulated profit 累积利润；滚存溢利
qu'D"0 accumulated reserve 累积储备
iweT @ P` accumulation of surplus income 累积收益盈余
XWNo)#_3 acquired assets 既得资产
Akw s I@@ acquisition 收购；购置；取得
k!bJ&} Q(b acquisition cost 购置成本
35x]' acquisition expenses 购置费用
}J-e:FUF# acquisition of 100% interest 收购全部股权
1_;{1O+B acquisition of control 取得控制权
8X278^
# acquisition of fixed assets 购置固定资产
~4twI*f acquisition of shell “买壳”
=[ Z3]#h acquisition price 收购价
G;[O~N3n. act of God 天灾
l,3,$ acting partner 执事合伙人
R[* n3
wB active market 买卖活跃的市场；交投畅旺的市场；旺市
5}! 36SO\ active partner 积极参与的合伙人
5'V-Ly)*% active trading 交投活跃
\Mdi eO* actual circulation 实际流通
<Ter\o5 % actual cost 实际成本
%BT]h3dcSS actual expenditure 实际开支；实际支出
; R<V-gab actual income 实际入息；实际收入；实际收益
$b7@S`5 actual market 现货市场
})?-)fFD actual price 现货价；实际价格
f#7=N{wm actual profit 实际利润
S,avvY.U\ actual quotation 实盘；实际价位；实际报价
GDiyFTr actual year basis 按实际年度计算
q"S,<I<f actuals 实货
lF 40n4} actuarial investigation 精算调查
9`"#OQPn1 actuarial principle 精算原则
B[#n,ay actuarial report 精算师报告
W:9l"' Actuarial Society of Hong Kong 香港精算学会
f/\S:x-B actuarial valuation 精算师估值
7[K3kUm[ actuary 精算师
BJ'pe[Xa5 ad referendum agreement 暂定协议；有待覆核的协定
N 6\Ey{ ad valorem duty 从价税；按值征税
oS<Gj I: ad valorem duty system 从价税制
Y}Dk>IG ad valorem fee 从价费
?4aW^l6/ ad valorem tariff 从价关税
P3Vh|<'7 additional allowance 额外免税额
-yBj7F| additional amount for unexpired risk 未过期风险的额外款额
h^1 !8oOYD additional assessable profit 补加应评税利润
^|hVFM2 additional assessment 补加评税
SkCux additional commitment 额外承担
m~P 30) additional commitment vote 额外承担拨款
=w"Kkj>%oh additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
/ ;[x3} [ additional dependent parent allowance 供养父母额外免税额
Q7 d@ +C additional provision 额外拨款
&"27U additional stamp duty 附加印花税
G$QN_h,} additional tax 补加税罚款；补加税款
Ho[]03 Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
x%[NK[ ^& adjudged bankrupt 被裁定破产
hsYE&Np_Q adjudicated bankrupt 裁定破产人
FgrVXb_q adjudication fee 裁定费；评定印花税额手续费；评估契据费
Je2&7uR0 adjudication of bankruptcy 裁定破产；宣告破产
XJy.xI>; adjudication of insolvency 裁定无力偿还债务
0_Elx c adjusted actual 经调整的实数；调整后的实数
ukc
7Z
OQ adjusted current assets 经调整的流动资产；调整后的流动资产
Tow! 5V AM adjusted figure 经调整的数字；调整后的数额
gSj0+| adjusted liabilities 经调整的负债；调整后的负债
T (]*jaB adjusted loss 经调整的亏损；调整后的亏损
0*oavY* 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
l%?4L/J)# adjusted profit 经调整的利润；调整后的利润
yl S6D adjusted surplus 经调整的盈余额；调整后的盈余额
4PkKL/ E adjusted value 经调整的价值；调整后的价值
Q
8;JvCz adjustment 调整；修订；理算〔保险〕
^SsnCn-e adjustment centre 调剂中心
.c @Y ?..+ adjustment lag 调整过程的时间差距；调整时差
G K3T w adjustment mechanism 调整机制
@,c` #,F/ adjustment of loss 亏损调整
KK6z3"tk5 adjustment process 调整过程；调整程序
x(4"!# adjustment range 调整幅度
V[WL S ?-) administered exchange rate 受管制汇率
b35 3+7"| Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
C~"UOFX administration expenses 行政费用
utl-#Wwt/ administration fee 手续费；行政费
#sg
dMrVQ administration in bankruptcy 破产管理
+uTl
Lu;MT administration order 遗产管理令
)l! `k administrator 管理人；遗产管理人
D&G?Klq administrator of the estate 遗产管理人
Uq{$j5p8 admission of debt 债项承认书
1wd c4> admission of proof 接纳债权证明
~Eb:AC5 advance 放贷款项；垫付款项；预支款项；预付款项
qdmAkYUC advance account 暂支帐目；预付款帐户
:*DWL!a advance compensation 预付补偿金
SyT{ k\[ advance from shareholder 股东垫款
P>_9>k@;Q advance pending reimbursement 预支以待日后付还
1w7XM0SHcn advanced economy 先进经济体系
b?lRada{I advancement 预付；预付财产
"M\rO!f: advances warrant 垫款令
g>w {{G advancing 贷出
".N{v1 adverse balance 逆差
)UTjP/\gN adverse exchange 逆汇
Ht/#d6cQ advertisement addressed to shareholders 在报章刊登的致股东通告
_Ex<VF u advice for collection 托收通知书
#a2Z.a<V advice of drawing 提款通知书；汇票通知书
3h je advice of payment 付款通知
Gr)G-zE Advisory Committee [Securities and Futures Commission]
\&ZE IAe 谘询委员会〔证券及期货事务监察委员会〕
j8PeO&n> Advisory Committee on Diversification 经济多元化谘询委员会
!>=lah$& affidavit 誓章；遗产申报誓章
#n15_cd affidavit of no receipt 述明无收款的誓章
SD:`l <l affiliate 联号；联营公司；附属公司
^q0`eS affiliated company 附属公司；联号；联营公司
qN9 ?$\ affirmation [estate duty] 非宗教式宣誓〔遗产税〕
F7nwV Dc* affordability 负担能力
x >tm[k African Development Bank [AfDB] 非洲开发银行
jt: *Y after-acquired property 事后取得的财产
;3xi.^=B after-hours dealing 市后交易
gy~2 LY !} after-tax profit 税后盈利；税后利润；税后溢利
11 Qi
_T\ agency agreement 代理协议
pzU r9 agency expenses 代理机构的开支
v^F00@2I agency fee 代理费
h x8pg,X Agency Law 《代理法》
ST~YO agent 代理人；承销人
pFZ $z?lI agent of company 公司代理人
TX@ed agent's fee 代理人费；经纪费
7N@[Rtv
aggregate 总计；总数；总体数字
NXDkGO/* aggregate amount 总款额；总额
[wiB1{/Ls. aggregate assets and liabilities 总体资产与负债
UL#:!J/34 aggregate at constant price 按固定价格计算的总体数字
yGrnzB6 | aggregate demand 总需求
quC$<Y aggregate gross position 总持仓量
1@|%{c&+9 aggregate limit 总限额
?*r%*CL aggregate of salaries tax 合计薪俸税
ZU `~@.`i aggregate performance 总体表现；总体业绩
`
"-P g5 aggregate supply 总体供应
4GeN <9~YS aggregate surplus 总盈余
r$'.$k\ aggregate total 整体总额
]@Z
nP,8 aggregate value 总值；合计价值
,O:p`"3`0= aggregated basis 合计基准
1ah,Zth2 aggregated net chargeable income 合计应课税入息实额
,Shzew+ aggregation 合并计算；合计；总和
m|x_++3 aggregation of incomes of husband and wife 夫妇入息合并计算
:hW(2= % aggregation of property 财产的总和
{Oq8A.daJ agio 差价；贴水
Ruq>+ }4 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》
A
#m _w* Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
N;BuBm5K 《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》
1>V q< z Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
A-_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》
rz-61A) _ Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
K`uPPyv 《香港政府和大韩民国政府关于相互促进和保护投资协定》
0 aI@m agreement for a settlement 授产协议
<Kr`R+Q$DN agreement for assignment 转让协议
ADB)-!$xoi agreement for sale 售卖协议；买卖协议
.f. tPm agreement for sale and purchase 买卖协议
nN@
Ch agreement for the payment of interest 支付利息协议
* 8;< w~ agreement for the repayment of money 还款协议
' S,g3 agreement of reinsurance 再保险协议
gzH;`, Agricultural Bank of China 中国农业银行
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=3D air passenger departure tax 飞机乘客离境税
/YU8L Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
2Q@Jp`# ,4 airport tax 机场税
V m8dX? alcohol duty 酒精税
9=/4}!. alienation 让与；让渡；转让
=OV5DmVmQ alimony 生活费；赡养费
c X f/ All Ordinaries Index [AOI] 所有普通股指数
\ -{$IC-L all risks 全险；综合险
7bRfkKD All Sales Record for Stock Market 《股票市场成交报告》
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t2 Allied Capital Resources Limited 新联财务有限公司
V>Xg\9B_ all-items index [Consumer Price Index] 总指数〔消费物价指数〕
:pz@'J allocation letter 拨款信件
nnE'zk<" allocation of fund 分配款项；预留款项
`,/5skeJ allocation of profit 利润分配；溢利分配
f\q5{#"z allocation warrant 拨款令
I8B0@ZtV allotment 分配；配股
b\o> 4T allotment notice 股份配售通知；配股通知
< .e4 allotment of shares 股份分配
f#!nj]}# allowable 可获宽免；免税的
X%JyC_~< allowable business loss 可扣除的营业亏损
].aFdy allowable expenses 可扣税的支出
AcH!KbYf allowance 免税额；津贴；备抵；准备金
I*(kv7(c0 allowance for debts 债项的免税额
n _ ?+QF allowance for depreciation by wear and tear 耗损折旧免税额
yD.(j*bMK; allowance for funeral expenses 殡殓费的免税额
Rbr:Q]zGN allowance for inflation 为通货膨胀而预留的款项；通胀准备金
gi5X ,:[ allowance for repairs and outgoings 修葺及支出方面的免税额
m^m=/'<+ allowance to debtor 给债务人的津贴
*icaKy3 alteration of capital 资本更改
q
_K@KB alternate trustee 候补受托人
QJiH^KY6 amalgamation 合并
u ysTyzx ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
`'3 De( ambit of charges 征税范围；收费范围
,)J>8e V amended valuation 经修订的估值
(18ZEKk American Commodities Exchange 美国商品交易所
:"Tkl$@, American Express Bank Limited 美国运通银行
8 9{ ;R American Stock Exchange 美国证券交易所
@|">j#0 amortization 摊销
KSEKoHJo amount due from banks 存放银行同业的款项
)D'# >!Y amount due from banks abroad 存放海外银行同业的款项
be]/ ROP>H amount due from holding companies 控股公司欠款
3&{6+ A amount due from local banks 存放本港银行同业的款项
sKR%YK
"A amount due to banks 银行同业的存款
F s=x+8'M amount due to banks abroad 海外银行同业的存款
vkR ~nIp amount due to holding companies 控股公司存款
!Y7$cU &
amount due to local banks 本港银行同业的存款
y!R9)=/M amount due to outport banks 外埠银行同业的存款
4MW oGV9 amount for note issue 发行纸币的款额
fl9VokAT amount of bond 担保契据的款额
\+Y=}P > amount of consideration 代价款额
;pOV; q3j amount of contribution 供款数额
KD +&5 =Y amount of indebtedness 负债款额
n&|N=zh amount of principal of the loan 贷款本金额
DcM/p8da amount of rates chargeable 应征差饷数额
oTXIs4+G amount of share capital 股本额
;~[}B v amount of sums assured 承保款额
1tiOf~)
amount of variation 变动幅度
w\N\J^5,Q amount of vote 拨款数额
SK@ p0: amount payable 应付款额
}2m>S6""A amount receivable 应收款额
9xw"NcL Amsterdam Stock Exchange 阿姆斯特丹证券交易所
dBovcc analysis 分析
7^M$u\a)U ancillary risk 附属风险
V:P] Ved annual account 周年帐目；周年帐目报表；年度决算；年结
|S@ annual accounting date 年结日期
A:z annual allowance 每年免税额；年积金；年度津贴；年津
}|[0FP] v annual balance 年度余额
5A|d hw annual disposable income 每年可动用收入
#Hu# #x| annual estimates 周年预算
z-g6d ( annual fee 年费
;1nXJ{jKw annual general meeting 周年大会
+ |pYu<OY annual growth rate 年增率；每年增长率
gae=+@z annual long-term supplement 长期个案每年补助金
5T( cy annual pensionable emolument 可供计算退休金的年薪
Z Pq.|6& annual report 年报
gV\Y>y4v Annual Report on the Consumer Price Index 《消费物价指数年报》
p8YOow7) annual return 周年报表；周年申报表；每年报税表格
Ik5V? Annual Return Rules 《周年报表规则》
Lr6C@pI annual review of consumer prices 每年消费物价回顾
c{?SFwgd annual roll-forward basis 逐年延展方式
2$!,$J -<Y annual salary 年薪
es%py~m) annual statement 年度报表；年度决算表
v JVh%l+ 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
}''0N1,/ annuitant 年金受益人
3c wBPqH annuity 年金
:5T=y @ annuity contract 年金合约
~EXCYUp4v annuity on human life 人寿年金
R~[~(`/S antecedent debt 先前的债项
F Qk ante-dated cheque 倒填日期支票
S'ms>ZENC anticipated expenditure 预期开支
\{~CO{II anticipated net profit 预期纯利
]F>#0R dc anticipated revenue 预期收入
eK*oV}U-k anti-inflation measure 反通货膨胀措施
K4]Z VMm/* anti-inflationary stance 反通货膨胀立场
s N ? Rx} apparent deficit 表面赤字
/Qef[ $ !( apparent financial solvency 表面偿债能力
.Z"`:4O apparent partner 表面合伙人
/4;A.r`; application for personal assessment 个人入息课税申请书
[E6ceX0 application of fund 资金应用
e00 }YWf% application to release as liquidator and to destruct the books of accounts and documents
_G.!^+)kEm 申请免除清盘人职务及毁灭帐簿与文件
Ef ?|0Gm appointed actuary 委任精算师
lVd-{m) appointed auditor 委任核数师；委任审计师
Lz-|M?( appointed trustee 委任的受托人
!hS)W7!ik appointer 委任人
Y hm veV apportioned pro rata 按比例分摊
WDV=]D/OE apportionment 分配；分摊
6d/v%-3 Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
gV h&c 4 apportionment formula 分摊方程式
xWK/uE ( apportionment of estate duty 遗产税的分摊
^>Z7."uGY appraisal 估价；评估
B3?rR-2mEE appreciable growth 可观增长
Eaxsg appreciable impact 显着影响
jAy2C&aP appreciable increase 可观增长
Q{'4,J-w appreciation 增值；升值
*vIP\NL?H appreciation against other currencies 相对其他货币升值
2*#i/SE_ appreciation of the exchange value of Hong Kong dollar 港元汇值上升
:?FHqfN?_ appreciation tax 增值税
W ;+()vC appropriation 拨款；拨用；拨付
/]-yZ0hX0O appropriation account 拨款帐目
:Mh\;e Appropriation Bill 拨款法案
;PU'"MeB " appropriation-in-aid system 补助拨款办法
_FcTY5."S approved assets 核准资产
+Ig%h[1a approved basket stock 认可一篮子证券
Fo;:GX,b approved budget 核准预算
,RY;dX-# approved charitable donation 认可慈善捐款
S+- $Ih`[ approved charitable institution 认可慈善机构
=h|cs{eT\2 approved currency 核准货币；认可货币
Zby3.=.e approved estimates 核准预算
CQa8I2VF
( approved estimates of expenditure 核准开支预算
zks7wt]A approved overseas insurer 核准海外保险人
L Yd:S approved overseas trust company 核准海外信托公司
oqh J2 approved pooled investment fund 核准汇集投资基金
xJU]py~o approved provident fund scheme 认可公积金计划
Q^3{L\6_ approved provision 核准拨款
S&Xl Mu approved redeemable share 核准可赎回股份
6\I1J=
C approved regional stock 认可地区性证券
6J}Y r5oD approved retirement scheme 认可退休金计划
ScD
E)r approved subordinated loan 核准附属贷款
=>evkaj arbitrage 套戥；套汇；套利
mXS] SE arbitrageur 套戥者；套汇者
%l a1-r~ arbitrary amount 临时款项
+ TaxH ; arrangement 措施；安排；协定
cS:O|R#%t arrears 欠款
UpE +WzY arrears of pay 欠付薪酬
^?sP[;8S! arrears of revenue 逾期未收税款；逾期未收的帐项
F.1u9) articles of association 组织章程；组织细则；组织章程细则
e?B}^Dk0i Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
C8T0=o/-` ascertainment of profit 确定利润
p8@&(+z "Asia Clear" “亚洲结算系统”
J` gG`? Asia Commercial Bank Ltd. 亚洲商业银行有限公司
>qr/1mW Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
[{GN#W|AGP Asian Development Fund [ADF] 亚洲发展基金
SDE$ymP x Asian dollar bond 亚洲美元债券
GRkN0|ovfj Asian dollar market 亚洲美元市场
|>'N^ Asian dollar rate 亚洲美元利率
M e ep Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
*l"CIG' Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
zn&ZXFgN asked price 沽盘；喊价；索价；卖方报价
w%X@os}E assessable income 应评税入息
GbZ~e I`,2 assessable loss 应评税亏损
W cY_w`*L assessable profit 应评税利润
42 lw>gzr! assessable value 应评税值
zy"k b assessed profit 估定利润
L]!![v.VY assessed value 经评估价值
#ley3rJW] assessment 评税；评定；估价；评税单
~I;x_0iY4 assessment number 评税编号；估价编号
-Q
JP J. assessment of additional tax 补加税评税
v7KBYN assessment of performance 业绩评估；实绩评价
{7]maOg>7J Assessor 评税主任
pmWy:0 R asset price bubbles 资产价格泡沫
v@q&B|0 asset-backed securities 具资产保证的证券
.|hsn6i /- assets accretion 资产增值
|W=-/~X assets and liabilities 资产与负债
-vT{D$&1 assets betterment statement 资产递增表；资产改进表
X;UEq]kcmn assets lending 实物放款；有抵押贷款
){'<67dK assets of the company passing on the death 死者去世时转移的公司资产
/d:hW4}<}. assets pledged as security for liabilities 用作负债抵押的资产
Y_jc *S assets portfolio 资产投资组合
D|m3. si assets price 资产价格
/VufL+q1 assets quality 资产质素
}+pwSjsno assets realization 资产变现
D& o\q68 W assets refinancing arrangement 资产再集资安排
x0ipk} assets securitization 资产证券化
+L.D3 assets situated outside Hong Kong 在香港以外地方的资产
8]b;l; W5 assets stripping 削减资产；拆卖资产
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~9#P assets value 资产值
?a% F3B assignee 承让人
y?O-h1"3, assignment 转让；转让书；转让契
DbFe;3 assignment of interest 权益转让
6jgP/~hP>N assignment of letters patent and trade mark 专利证书及商标转让
"9QZX[J|* assignment of property 物业转让；物业转让书
\ ~+b & assignment right 转让权
8OV =;aM?{ assignor 转让人
vWM&4|Q1~ associate 有联系的人；有关连人士；相联者；合伙人；联系人
0,0 Z!-Y Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
'Q : %s associate member 附属会员
uYg Q?*Z associated body corporate 相联法人团体
-C~zvP; a associated company 相联公司；联属公司
PlS)Zv3 associated corporation 相联法团
-qaO$M^ Q Association of Chartered Certified Accountants [ACCA] [United Kingdom]
0#8, (6 公认会计师公会〔英国〕
;]m;p,$ Association of Futures Exchange Brokers 香港期货经纪协会
\#) YS Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
=p=/@ FN association of underwriters 承保人组织
:A @f[Y'9 assumption of control 接管
z \ONw M l assurance 担保；保险；转易；转易书
|nnFjGC`~ assurance of interest 权益的转易
V V}"zc^ at 19XX price 按一九ＸＸ年价格计算
f+s)A(?3 at a discount 按赔价计算；按贴水价格计算；打折扣
_D?/$D7u#% at a premium 按溢价计算；按升水价格计算
fj y\Q at call 通知付款；按通知
]u$tKC at constant market price 按固定市价计算
U/s
Z1u - at constant price 按固定价格计算
h4 9q(085V at cost 按成本计算
eWex/ m at current market price 按当时市价计算；按现时市价计算
<8kCmuGlk at current price 按当时价格计算；按现时价格计算
LA lX |b at factor cost 按要素成本计算；按生产要素成本计算
>Ovz; at money-of-the-day price 按付款当日价格计算
d-e/0F! at or better 按指定或较佳价位〔买卖指令〕
G!I5Er0pdy at par 按面值计算；平价
G7+ {O7 at sight 见票即付
z;?jKE p at the close 按收市盘
=>3,]hnep at the opening 按开市盘
gzSm=6Qw0 attestation 见证；见证条款
+6jGU '}[ at-the-money option 平价期权
q. Jx|x attorney 受权人；受托代表人
Ij.mLO] attornment 新拥有人承认书
I ZLCwaW attributable profit 可归属利润
xZ`v cS( attributable share value 可归属股份价值
bCC &5b Auckland Stock Exchange 奥克兰证券交易所
|;)_-=L0P auction 拍卖
>yn]h4M auctioneer 拍卖商
c!wRq 4 audit 审计；核数
JBJ?|}5k4c Audit Commission 审计署
^ %Cd@!dk Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
P, l
(4 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〕
Vh?vD:| audit review 帐目审查
~Y*.cGA Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
+$(y2F7|u- audited account 审计帐目；经审计的帐目
wA/!A$v( audited annual account 经审计的周年帐目
uuD2O )v audited balance sheet 经审计的资产负债表
\I4Uj.'> \ auditor 核数师；核数主任；审计师
W?E,"z auditor's certificate 核数师证明书；审计师证明书
CPcUB4a%# auditor's report 核数师报告；审计师报告
%@)q=*=y Aussie bond 澳元债券
O NcL hwH austerity budget 紧缩预算
}b}jw.2Wu Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
\_R<Q?D+ Australia All Ordinaries Index 澳洲所有普通股票指数
aBY&]6^- Australian Dollar [AUD] 澳元
k{F6 WQ7 Australian Options Market 澳大利亚期权市场
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g+ Australian Securities Commission 澳洲证券事务监察委员会
AI{0;0 Australian Society of Certified Practising Accountants 澳洲执业会计师公会
Q{uO/6 Australian Stock Exchange 澳大利亚证券交易所
1EQ:@1 Austrian Schilling [ATS] 奥地利先令
Lk#)VGk: authentication 认证；鉴证
u #} 1
M authority to purchase 委托购买证；委购书
e@ Ev'] authorization 认可；核准；授权；授权书
v*JKLA authorization by direction 指示授权
+,ar`:x &a authorization by instruction 指令授权
H\<0{#F authorization by warrant 令状授权
C\BKdx5; authorization of unit trust 单位信托的认可
yY49JZ authorized agent 指定代理人
h;r^9g authorized capital 法定资本
G,Eh8 HboK authorized clerk 出市员
*& );-r`. authorized dealer 认可交易商
Fec4 #}| authorized financial institution 认可财务机构
^z, B}Nz authorized fund 认可基金
:PY8)39@K authorized fund house 获授权的基金公司；认可基金公司
9 4lt?|3= authorized institution 认可机构
(y d(ZY authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
@zi0:3`#0\ authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
pG)dF@ authorized insurer 获授权保险人；获认可承保人
l,b,U/3R. authorized investment 特准投资项目
,H/O" %OJ authorized person 获授权人
)AdwA+ -x authorized representative 获授权代表
UCj+V@{ authorized share capital 法定股本
s Iaehe'B automated quotation system 自动报价系统
>Sk%78={R Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
d`$ w3Hy 自动交易系统〔香港期货交易所有限公司〕
fiSX( 9 automatic adjustment mechanism 自动调整机制
&{a#8sbf#c automatic adjustment system 自动调整系统
G^K;+& T Automatic Clearing House 自动票据交换所
ZK'W KC automatic exchange rates accumulation system 自动化汇率累集系统
4s_5>r4 Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
]K>bSK ^TX automatic teller machine [ATM] 自动柜员机
Th\T$T`X$ autopay 自动转帐
'4u/ g available assets 可用资产
&X`
lh P available fiscal reserve 现存财政储备
tK *y/S available profit 可用利润
lcReRcj m Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
]=xX_ average 平均；平均数；海损
&vN!>bR average basic salary 平均基本薪金
Y|hd!C-x average consumer expenditure 平均消费开支；一般消费开支
ks%;_~b average cost 平均成本
p^ROt'e Q< average cost of land production 增辟土地平均成本
!~'D;Jh average daily turnover 平均每日成交额
k6z]"[yu average daily wage rate 平均每日工资率
\k=%G_W average expenditure pattern 平均开支模式
Oz]$zRu/0 average growth rate 平均增长率
+CSR! average net fixed assets 固定资产平均净值
M($GZ~ b%A average of relatives 相对价格平均数
v6uRzFw
average price 平均价格
0ZI}eZA j average propensity to consume 平均消费倾向；一般消费倾向
y>u |3:z average propensity to save 平均储蓄倾向；一般储蓄倾向
7!Im|7Ty average rate 平均率
ttlMZLX{TJ average revenue 平均收入；平均收益
;Q/1l=Bn average stock 平均库存；平均存货
OR+py.vK average yearly rent 平均年租
a wQGu,<N avoidance of double taxation 避免双重课税
z `\KQx avoidance of tax 避税
