A:
x?| A share Ａ股；甲类股份
,M&[c| abatement of tax 减税；减扣免税额
8o;9=.<<~u ABN AMRO Bank N.V. 荷兰银行
_*Z2</5 above-the-line expenditure 线上项目支出；经常预算支出
jVpk) ;vC above-the-line receipt 线上项目收入；经常预算收入
#5x[Z[m ABSA Asia Limited 南非联合亚洲有限公司
N;6WfdA- absolute change 绝对数值变更
ul$YV9 [\ absolute expenditure 实际开支
Ng3 MfbFG absolute guideline figure 绝对准则数字
jE{2rw$ZJ? absolute interest 绝对权益
KwiTnP!Dca absolute order of discharge 绝对破产解除令
G &Sp } absolute profit margin 绝对利润幅度
#ab=]}2W_g absolute value 实值；绝对值
bu#}`/\_ absolutely vested interest 绝对既得权益
zk@K uBLL absorbed cost 已吸收成本；已分摊成本
]l'W=_XDg absorption 吸收；分摊；合并
\ oIVE+L/P absorption rate 吸收率；摊配率；分摊率
kEE8c W3 ACB Finance Limited 亚洲商业财务有限公司
)5j%." acceptable form of reciprocity 合理的互惠条件
mS zBNvc i acceptable rate 适当利率；适当汇率
f9g#pyH4 acceptance agreement 承兑协议
$ Q|t^ ( acceptance for honour 参加承兑
?q <"!U|e acceptor 承兑人；接受人；受票人
p|M 8ww acceptor for honour 参加承兑人
b!ZXQn3 X< accident insurance 意外保险
OD H@ / Accident Insurance Association of Hong Kong 香港意外保险公会
n(b(H`1n accident insurance scheme 意外保险计划
[a*m9F\ , accident year basis 意外年度基准
Z?5kO-[ accommodation 通融；贷款
x.+}-(`W#~ accommodation bill 通融票据；空头票据
#is:6Z,OEU accommodation party 汇票代发人
8uX1('+T* account balance 帐户余额；帐户结余
B;?"R account book 帐簿
(Ia} ]q account collected in advance 预收款项
,"u-V<>6O account current book 往来帐簿
r c7"sIkV account of after-acquired property 事后取得的财产报告
qlSc[nEk account of defaulter 拖欠帐目
DH_Mll > account payable 应付帐款
Vet7a_ account payee only [A/C payee only] 只可转帐；存入收款人帐户
u5 EHzoq account receivable 应收帐款
2Ek6YNx account receivable report 应收帐款报表
2hRaYX,g account statement 结单；帐单；会计财务报表
EIwTx:{F account title 帐户名称；会计科目
V>j6Juh accountant's report 会计师报告
<m80e),~ Accountant's Report Rules 会计师报告规则
_n(NPFV accounting and auditing procedure 会计与审计程序；会计与核数程序
}x HoitOD Accounting Arrangements 《会计安排》
~: f9, accounting basis 会计基础
9psX"*s accounting by Official Receiver 破产管理署署长呈交的帐目
'@u/] ra: Accounting Circular 《会计通告》
9(Vq@.;Z`j accounting class 会计类别
/}Y>_8 7 accounting date 记帐日期；会计结算日期
] }cai1 accounting for money 款项核算
})|+tZ Accounting Officer 会计主任
qD O4 &NO accounting period 会计报告期；会计期
elZ?>5P$} accounting policy 会计政策；会计方针
F+_4Q accounting practice 会计惯例
]+W+8)f 1M accounting principle 会计准则
QH6L b%]/ accounting record 会计记录
85l 1 accounting report 会计报告
n~l )7_G Accounting Services Branch [Treasury] 会计事务部〔库务署〕
8| zR8L Accounting Society of China 中国会计学会
;5A&[]@^^@ accounting statement 会计报表
a2*WZc` accounting system 会计制度；会计系统
{hX. R accounting transaction 会计事项；帐务交易
m u(HNj accounting treatment 会计处理
%lchz / accounting year 会计年度
W 0Q-&4 accretion 增值；添加
X|H%jdta accrual 应计项目；应累算数目
su(y*187A accrual basis 应计制；权责发生制
0 iW]#O/ accrual basis accounting 应计制会计；权责发生制会计
&eT)c<yhyK accrue 应累算；应计
'N],d&fu^^ accrued benefit 应累算利益
I;L $Nf{v accrued charges 应计费用
bh?Vufd%) accrued cumulative preference share dividend 应累算的累积优先股股息
uYS?# g accrued expenses 应累算费用
\@Gyl_6^ accrued interest payable 应付利息；应计未付利息
UHz*Tfjb accrued interest receivable 应收利息；应计未收利息
TdP_L/>|J accrued right 累算权益
E) >~0jv accruing profit 应累算的利润
+}X?+Epm accumulated fiscal reserve 累积财政储备
r+0"1\ f3 accumulated profit 累积利润；滚存溢利
l'VgS:NT accumulated reserve 累积储备
wYhWRgP accumulation of surplus income 累积收益盈余
V{fY Mgv acquired assets 既得资产
BUv;BzyV
acquisition 收购；购置；取得
~ -Rr[O=E acquisition cost 购置成本
V# |#%
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R)t"`'6| acquisition of 100% interest 收购全部股权
dZR z 'd acquisition of control 取得控制权
f
5_n2 acquisition of fixed assets 购置固定资产
L._I"g5 H9 acquisition of shell “买壳”
Nm#VA.~ acquisition price 收购价
q,2]]K7y act of God 天灾
`|i #) acting partner 执事合伙人
` &|Rs active market 买卖活跃的市场；交投畅旺的市场；旺市
z?h\7
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x$AF0xFO active trading 交投活跃
qJFBdJU (1 actual circulation 实际流通
"tUXY Y actual cost 实际成本
1^ R @X actual expenditure 实际开支；实际支出
tsU.c"^n actual income 实际入息；实际收入；实际收益
6!/e_a actual market 现货市场
h/`OG>./ actual price 现货价；实际价格
Oe^3YOR#j{ actual profit 实际利润
,>2ijk# actual quotation 实盘；实际价位；实际报价
U}6'_ PRQ actual year basis 按实际年度计算
{Zjnf6d] actuals 实货
|v} "UW(y actuarial investigation 精算调查
,m!j2H }8 actuarial principle 精算原则
R* E/E actuarial report 精算师报告
H]Q Z4( Actuarial Society of Hong Kong 香港精算学会
9IMtqL& actuarial valuation 精算师估值
6
EE 7<& actuary 精算师
Q}W6 ?XDu ad referendum agreement 暂定协议；有待覆核的协定
on(F8%]zE ad valorem duty 从价税；按值征税
,y3o ,gl ad valorem duty system 从价税制
pQ*9)C ad valorem fee 从价费
V {$ (#r ad valorem tariff 从价关税
`.Y["f
1B additional allowance 额外免税额
CY0|.x additional amount for unexpired risk 未过期风险的额外款额
0(Z ER sP additional assessable profit 补加应评税利润
\) DP(wC additional assessment 补加评税
xqO'FQO% additional commitment 额外承担
?BQZ\SXU additional commitment vote 额外承担拨款
#DwTm~V0" additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
gT'c`3Gkz additional dependent parent allowance 供养父母额外免税额
oU$Niw9f additional provision 额外拨款
$ f *N additional stamp duty 附加印花税
s,"<+80% additional tax 补加税罚款；补加税款
nE+sbf C Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
R?Ki~'k= adjudged bankrupt 被裁定破产
(X,Ua+{ adjudicated bankrupt 裁定破产人
hk J 4,. adjudication fee 裁定费；评定印花税额手续费；评估契据费
V?
w;YTg adjudication of bankruptcy 裁定破产；宣告破产
c \-5vw||b adjudication of insolvency 裁定无力偿还债务
5iz]3]}% adjusted actual 经调整的实数；调整后的实数
XN5EZ# adjusted current assets 经调整的流动资产；调整后的流动资产
{% 9 )l, adjusted figure 经调整的数字；调整后的数额
g6IG>) adjusted liabilities 经调整的负债；调整后的负债
he wX) adjusted loss 经调整的亏损；调整后的亏损
tjBs>w 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
=_\5h=`Yx adjusted profit 经调整的利润；调整后的利润
Nlx7"_R"Q adjusted surplus 经调整的盈余额；调整后的盈余额
G`8g I)$u adjusted value 经调整的价值；调整后的价值
2 #kR1rJP adjustment 调整；修订；理算〔保险〕
tU >wRw=d adjustment centre 调剂中心
U >IllNd
adjustment lag 调整过程的时间差距；调整时差
.|JJyjRA+ adjustment mechanism 调整机制
:`2<SF^0O adjustment of loss 亏损调整
]U!vZY@\ adjustment process 调整过程；调整程序
=zDU !< U adjustment range 调整幅度
r )ZUeHt}w administered exchange rate 受管制汇率
zu5'Ex`gQa Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
D!h8NZ;El administration expenses 行政费用
-ZlBg~E administration fee 手续费；行政费
L)a8W
administration in bankruptcy 破产管理
=SB#rC H administration order 遗产管理令
A0 7g@3n administrator 管理人；遗产管理人
);_g2=:# administrator of the estate 遗产管理人
dFS>uIT7X admission of debt 债项承认书
gV$j ] admission of proof 接纳债权证明
L @HPU;< advance 放贷款项；垫付款项；预支款项；预付款项
< {bQl
L advance account 暂支帐目；预付款帐户
U":hJ*F) advance compensation 预付补偿金
8>x!n/z) advance from shareholder 股东垫款
:'91qA%Wr advance pending reimbursement 预支以待日后付还
NZ djS9 advanced economy 先进经济体系
6v (}<2~ advancement 预付；预付财产
%'a%ynFs advances warrant 垫款令
jl;_lcO
advancing 贷出
<vJPKQ`=: adverse balance 逆差
/vll*}} adverse exchange 逆汇
au@ LQxKQ advertisement addressed to shareholders 在报章刊登的致股东通告
C8rD54A'M advice for collection 托收通知书
oG M L s advice of drawing 提款通知书；汇票通知书
/x ,gdZPX advice of payment 付款通知
U`N|pPe:w Advisory Committee [Securities and Futures Commission]
T6h-E^Z 谘询委员会〔证券及期货事务监察委员会〕
26PUO$&b. Advisory Committee on Diversification 经济多元化谘询委员会
gKeqf-UWKJ affidavit 誓章；遗产申报誓章
?YWfoH4mS affidavit of no receipt 述明无收款的誓章
3 XF.$=@ affiliate 联号；联营公司；附属公司
1j0OV9 -| affiliated company 附属公司；联号；联营公司
m^0r9y, affirmation [estate duty] 非宗教式宣誓〔遗产税〕
'kb5pl~U affordability 负担能力
>$S P2(Y~ African Development Bank [AfDB] 非洲开发银行
L9Sd4L_e after-acquired property 事后取得的财产
Yv k
Qh{ after-hours dealing 市后交易
&Is QgS7R after-tax profit 税后盈利；税后利润；税后溢利
RO[Ko-m|/N agency agreement 代理协议
}P(RGKQ Z" agency expenses 代理机构的开支
fZ 1v| agency fee 代理费
s7.2EkGl= Agency Law 《代理法》
IhnHNY]<g agent 代理人；承销人
ZycV?ob8} agent of company 公司代理人
f2Z i.?``H agent's fee 代理人费；经纪费
^ C VhV aggregate 总计；总数；总体数字
Fd Ezt aggregate amount 总款额；总额
U"$Q$ OFs aggregate assets and liabilities 总体资产与负债
y6N OHPp@ aggregate at constant price 按固定价格计算的总体数字
#=F"PhiX` aggregate demand 总需求
uw! aggregate gross position 总持仓量
!`=ms1%U aggregate limit 总限额
+13h * aggregate of salaries tax 合计薪俸税
e~R ;
2bk aggregate performance 总体表现；总体业绩
V ij P; aggregate supply 总体供应
! <r+h, C aggregate surplus 总盈余
*uHL'Pe;m aggregate total 整体总额
j1 _ E^ aggregate value 总值；合计价值
R rrW0<Ed aggregated basis 合计基准
Z|;<:RKWY aggregated net chargeable income 合计应课税入息实额
"<o[X ?u aggregation 合并计算；合计；总和
4;" ^1 $ aggregation of incomes of husband and wife 夫妇入息合并计算
A{\#.nC/z aggregation of property 财产的总和
3sG7G:4 agio 差价；贴水
Td#D\d\R 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》
<!b~7sZkTc Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
Q#C;4)e 《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》
r~cmrLQa Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
gXr"],OM; 《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》
^0"^Xk* Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
5/x "!J k 《香港政府和大韩民国政府关于相互促进和保护投资协定》
Rs+rlJq agreement for a settlement 授产协议
d"3S[_U agreement for assignment 转让协议
tHNvb\MR$ agreement for sale 售卖协议；买卖协议
jVP70c agreement for sale and purchase 买卖协议
&v!=\Fig4 agreement for the payment of interest 支付利息协议
pR_cI]{=SA agreement for the repayment of money 还款协议
FTM(y CN agreement of reinsurance 再保险协议
Jf\lnJTyU8 Agricultural Bank of China 中国农业银行
hZGoiWC air passenger departure tax 飞机乘客离境税
d:/8P985 Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
W: Rs 0O airport tax 机场税
@L^Fz$Sx alcohol duty 酒精税
.d<
+-w2Mu alienation 让与；让渡；转让
<viIpz2jh% alimony 生活费；赡养费
A
?"(5da. All Ordinaries Index [AOI] 所有普通股指数
_&S?uz m all risks 全险；综合险
;>^oe: @ All Sales Record for Stock Market 《股票市场成交报告》
iku8T*&uc Allied Capital Resources Limited 新联财务有限公司
_XT] ," all-items index [Consumer Price Index] 总指数〔消费物价指数〕
'[#a-8-JY_ allocation letter 拨款信件
~3}Gu^@ allocation of fund 分配款项；预留款项
g\MHv#v*k allocation of profit 利润分配；溢利分配
Pn@k)g allocation warrant 拨款令
%bI( allotment 分配；配股
|8I #` allotment notice 股份配售通知；配股通知
z0J$9hEg89 allotment of shares 股份分配
^NJ]~h{n$ allowable 可获宽免；免税的
Zgp] s+%E allowable business loss 可扣除的营业亏损
[6x-c;H_4 allowable expenses 可扣税的支出
0_yE74i allowance 免税额；津贴；备抵；准备金
F#=X JYG1 allowance for debts 债项的免税额
t~pA2?9@ allowance for depreciation by wear and tear 耗损折旧免税额
{MmHR allowance for funeral expenses 殡殓费的免税额
`@GqD allowance for inflation 为通货膨胀而预留的款项；通胀准备金
>cwyb9;!kK allowance for repairs and outgoings 修葺及支出方面的免税额
Z09FW>"u allowance to debtor 给债务人的津贴
K/RQ-xd 4 alteration of capital 资本更改
H5t 9Mg| alternate trustee 候补受托人
(H *-b4]/ amalgamation 合并
216+ tX5Z ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
M=[ /v/M= ambit of charges 征税范围；收费范围
2m. RM&TdB amended valuation 经修订的估值
H
<CsB American Commodities Exchange 美国商品交易所
i^P@? American Express Bank Limited 美国运通银行
Z J(/cD American Stock Exchange 美国证券交易所
Z=%+U _, amortization 摊销
?f v?6 r amount due from banks 存放银行同业的款项
qGMM3a)Q amount due from banks abroad 存放海外银行同业的款项
';` fMcN amount due from holding companies 控股公司欠款
Ke-Q>sm2Q amount due from local banks 存放本港银行同业的款项
M0!;{1 amount due to banks 银行同业的存款
z9: @~3k. amount due to banks abroad 海外银行同业的存款
$iQ>c6 amount due to holding companies 控股公司存款
\~xI#S @ amount due to local banks 本港银行同业的存款
kg[u@LgvoN amount due to outport banks 外埠银行同业的存款
Ke[doQ# c amount for note issue 发行纸币的款额
7L)1 mB. amount of bond 担保契据的款额
~XGO^P"? amount of consideration 代价款额
jB }O6u[% amount of contribution 供款数额
A7U'>r_. amount of indebtedness 负债款额
fs4pAB #F amount of principal of the loan 贷款本金额
%VYQz) yW amount of rates chargeable 应征差饷数额
*D`qcv amount of share capital 股本额
Hv%(9)-8 amount of sums assured 承保款额
Rf@D]+v amount of variation 变动幅度
Vzy]N6QT{ amount of vote 拨款数额
*Yv"lB8 amount payable 应付款额
];Whvdnv amount receivable 应收款额
\C.%S +u Amsterdam Stock Exchange 阿姆斯特丹证券交易所
5@c,iU-L analysis 分析
.lu:S;JSnS ancillary risk 附属风险
/2^cty.BXw annual account 周年帐目；周年帐目报表；年度决算；年结
=/=x"q+X annual accounting date 年结日期
>(z{1'f{ annual allowance 每年免税额；年积金；年度津贴；年津
qG"|,bA
annual balance 年度余额
"?,3O2t annual disposable income 每年可动用收入
+C7
1".i- annual estimates 周年预算
ANSv ZqKh annual fee 年费
}yqRz6=YB annual general meeting 周年大会
~\dpD annual growth rate 年增率；每年增长率
oTtmn,
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Qu]0BVIe annual pensionable emolument 可供计算退休金的年薪
_dqjRhu annual report 年报
)hk=wu6 Annual Report on the Consumer Price Index 《消费物价指数年报》
IWu ^a w annual return 周年报表；周年申报表；每年报税表格
[rqe;00 ] Annual Return Rules 《周年报表规则》
hM
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annual review of consumer prices 每年消费物价回顾
'R* gSqx~ annual roll-forward basis 逐年延展方式
)DMu`cD annual salary 年薪
qGkrG38K annual statement 年度报表；年度决算表
T Uhp Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
<m Hptgd, annuitant 年金受益人
cb&y8!ci~ annuity 年金
uuj"Er3 1 annuity contract 年金合约
Ary$,3X2 annuity on human life 人寿年金
Y^LFJB|b4 antecedent debt 先前的债项
6bnAVTL5 ante-dated cheque 倒填日期支票
$o\p[ "DP anticipated expenditure 预期开支
q" wi.&| anticipated net profit 预期纯利
`'Ta=kd3 anticipated revenue 预期收入
el!Bi>b9c! anti-inflation measure 反通货膨胀措施
0vG}c5;F anti-inflationary stance 反通货膨胀立场
bI[!y#_z4 apparent deficit 表面赤字
qq-&z 6;$ apparent financial solvency 表面偿债能力
;TSnIC)c apparent partner 表面合伙人
X2@mQ&n application for personal assessment 个人入息课税申请书
f<SSg* A; application of fund 资金应用
7 g ]]> application to release as liquidator and to destruct the books of accounts and documents
Y'f I4 申请免除清盘人职务及毁灭帐簿与文件
zq!2);, appointed actuary 委任精算师
#BS]wj2# appointed auditor 委任核数师；委任审计师
VK`_ Qc#B appointed trustee 委任的受托人
=)M 8>>l appointer 委任人
/p\Ymq apportioned pro rata 按比例分摊
:Tuy] ]k apportionment 分配；分摊
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3 Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
b("CvD8 apportionment formula 分摊方程式
F/j=rs,*|D apportionment of estate duty 遗产税的分摊
CcY.8|HT appraisal 估价；评估
7P/j\frW appreciable growth 可观增长
QX%m4K/a appreciable impact 显着影响
qjR;c&
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@<vDR"> appreciation 增值；升值
~ $r^Ur!E\ appreciation against other currencies 相对其他货币升值
9Z *` { appreciation of the exchange value of Hong Kong dollar 港元汇值上升
RB/[(4 appreciation tax 增值税
K'?ab 0 appropriation 拨款；拨用；拨付
s ^C*uP;R appropriation account 拨款帐目
$ L</{bXW Appropriation Bill 拨款法案
$#R.+B appropriation-in-aid system 补助拨款办法
^ Jnp\o> approved assets 核准资产
/2'\ya4 B approved basket stock 认可一篮子证券
W[^XG\ approved budget 核准预算
u"T5 m approved charitable donation 认可慈善捐款
oeIB1DaI approved charitable institution 认可慈善机构
e}[$ = approved currency 核准货币；认可货币
DP; B*s4{U approved estimates 核准预算
*qO o,e approved estimates of expenditure 核准开支预算
* <9 D] approved overseas insurer 核准海外保险人
}$qy_Esl approved overseas trust company 核准海外信托公司
$,i:#KT` approved pooled investment fund 核准汇集投资基金
wCmwH=O approved provident fund scheme 认可公积金计划
?rBj{]= approved provision 核准拨款
D%^EG8i n. approved redeemable share 核准可赎回股份
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approved regional stock 认可地区性证券
^[zF_df approved retirement scheme 认可退休金计划
U7P A % approved subordinated loan 核准附属贷款
ZLL0 6p arbitrage 套戥；套汇；套利
P:*'x9` arbitrageur 套戥者；套汇者
~ S-x-cZ arbitrary amount 临时款项
EiJSLL arrangement 措施；安排；协定
Q8:u 1$ } arrears 欠款
yvH: U5% arrears of pay 欠付薪酬
8: s3Q`O arrears of revenue 逾期未收税款；逾期未收的帐项
uN $X3Ls_ articles of association 组织章程；组织细则；组织章程细则
uL-i>!"L!} Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
y|MW-|0=! ascertainment of profit 确定利润
t Ac;O[L "Asia Clear" “亚洲结算系统”
(5yg\3Jvp Asia Commercial Bank Ltd. 亚洲商业银行有限公司
v0$6@K;M4G Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
9MHb<~F Asian Development Fund [ADF] 亚洲发展基金
ny=CtU!z Asian dollar bond 亚洲美元债券
];uvE? 55 Asian dollar market 亚洲美元市场
-CL7^ Asian dollar rate 亚洲美元利率
m%Ef]({I Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
PKj A@+ Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
!/jx4 w~R asked price 沽盘；喊价；索价；卖方报价
tY[y ? DJ assessable income 应评税入息
8|d[45*q assessable loss 应评税亏损
4yBe(&N-d assessable profit 应评税利润
{.!:T+'Xi\ assessable value 应评税值
mDM] RAub) assessed profit 估定利润
" jeJV,% assessed value 经评估价值
-Q$$2QW! assessment 评税；评定；估价；评税单
5n9F\T5 assessment number 评税编号；估价编号
sW X assessment of additional tax 补加税评税
Z&.FJZUP assessment of performance 业绩评估；实绩评价
"\> 3mVOb Assessor 评税主任
cA/2,i asset price bubbles 资产价格泡沫
2}}~\C}o+ asset-backed securities 具资产保证的证券
@EZXPU assets accretion 资产增值
=r_ S MTu assets and liabilities 资产与负债
N`zHe *=[~ assets betterment statement 资产递增表；资产改进表
Vm6^'1CY assets lending 实物放款；有抵押贷款
G+%ZN assets of the company passing on the death 死者去世时转移的公司资产
5:s]z#8) assets pledged as security for liabilities 用作负债抵押的资产
N@A#e/8 assets portfolio 资产投资组合
&[Sw:{&*jv assets price 资产价格
G)e 20Mst assets quality 资产质素
k~q[qKb8y: assets realization 资产变现
IvO3 *{k , assets refinancing arrangement 资产再集资安排
{;-$;\D assets securitization 资产证券化
hqBwA1](a assets situated outside Hong Kong 在香港以外地方的资产
|RjjP 7 assets stripping 削减资产；拆卖资产
R 7{ r Y assets value 资产值
UWusSi3+LG assignee 承让人
{K|{a assignment 转让；转让书；转让契
~(&xBtg: } assignment of interest 权益转让
jWoo{ +=D assignment of letters patent and trade mark 专利证书及商标转让
P{qn@: assignment of property 物业转让；物业转让书
I+<`} assignment right 转让权
*}v'y{; assignor 转让人
T4f:0r;^f* associate 有联系的人；有关连人士；相联者；合伙人；联系人
ZO; ]Zt] Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
v$m A7|(t! associate member 附属会员
~cZ1=,P associated body corporate 相联法人团体
1 9=Dd#Nf associated company 相联公司；联属公司
sV*Q8b* associated corporation 相联法团
3; M!]9ms Association of Chartered Certified Accountants [ACCA] [United Kingdom]
K^> qn,]H' 公认会计师公会〔英国〕
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,G, Association of Futures Exchange Brokers 香港期货经纪协会
Ic I Ma Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
ZtvU~'Q association of underwriters 承保人组织
d@l;dos), assumption of control 接管
.6'T;SoK> assurance 担保；保险；转易；转易书
@ =,J6 assurance of interest 权益的转易
brVT at 19XX price 按一九ＸＸ年价格计算
.K93VTzy at a discount 按赔价计算；按贴水价格计算；打折扣
(%r:PcGMEV at a premium 按溢价计算；按升水价格计算
{Ise ( > V at call 通知付款；按通知
Jg Xbs+. at constant market price 按固定市价计算
Z g'[.wov at constant price 按固定价格计算
o j^U at cost 按成本计算
/J6CSk at current market price 按当时市价计算；按现时市价计算
-5qO}^i$a at current price 按当时价格计算；按现时价格计算
1";~"p2( at factor cost 按要素成本计算；按生产要素成本计算
6 Sl at money-of-the-day price 按付款当日价格计算
o _CVZ at or better 按指定或较佳价位〔买卖指令〕
m2}& 5vD8- at par 按面值计算；平价
%EpK=;51U at sight 见票即付
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;2 at the close 按收市盘
m&%N4Q~X> at the opening 按开市盘
m:^@AR1%d attestation 见证；见证条款
Kr#=u~~M at-the-money option 平价期权
6%'{Cq1DE attorney 受权人；受托代表人
mrbIoN==` attornment 新拥有人承认书
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eBDo attributable profit 可归属利润
Ltj}>. + attributable share value 可归属股份价值
l-Xx v Auckland Stock Exchange 奥克兰证券交易所
RS: 0xN\JN auction 拍卖
MVj@0W33m auctioneer 拍卖商
k]JLk"K audit 审计；核数
s R~&S)) Audit Commission 审计署
%z.G3\s0 Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
%z2nas$$ g 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〕
F+6ZD 5/ audit review 帐目审查
p!691LI Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
lfKknp#B/O audited account 审计帐目；经审计的帐目
ZHBwoC#5} audited annual account 经审计的周年帐目
5 4OYAkPCk audited balance sheet 经审计的资产负债表
V|D;7 auditor 核数师；核数主任；审计师
nJ? C 4\#3 auditor's certificate 核数师证明书；审计师证明书
>YW>=5 _ auditor's report 核数师报告；审计师报告
-`;8~ wMN Aussie bond 澳元债券
_+. t7q^ austerity budget 紧缩预算
u,pm\ Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
{NFeX'5bP Australia All Ordinaries Index 澳洲所有普通股票指数
y,
Z#? O Australian Dollar [AUD] 澳元
f&`*x t/ Australian Options Market 澳大利亚期权市场
\?g%>D:O; Australian Securities Commission 澳洲证券事务监察委员会
(r|T&'yK Australian Society of Certified Practising Accountants 澳洲执业会计师公会
7q?Yd AUz Australian Stock Exchange 澳大利亚证券交易所
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d]|5 Austrian Schilling [ATS] 奥地利先令
kal8k-$# authentication 认证；鉴证
s=$ 7lYX authority to purchase 委托购买证；委购书
nqH^%/7)A@ authorization 认可；核准；授权；授权书
dOhV`8l authorization by direction 指示授权
-`RJ k( authorization by instruction 指令授权
i~.[iZf| authorization by warrant 令状授权
F>M$|Sc2 authorization of unit trust 单位信托的认可
zPmVECS authorized agent 指定代理人
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3r W;A authorized capital 法定资本
^Y&Cm.w authorized clerk 出市员
G^R;~J*TDE authorized dealer 认可交易商
X1-s,[ j' authorized financial institution 认可财务机构
_ (jE](, authorized fund 认可基金
UqHO S{\Sz authorized fund house 获授权的基金公司；认可基金公司
j\vK`.z authorized institution 认可机构
daorKW4 authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
=.%ZF]Oe+# authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
1t0F J@)* authorized insurer 获授权保险人；获认可承保人
~;+vF-]R authorized investment 特准投资项目
MJb = +L authorized person 获授权人
5bw ]cv$i authorized representative 获授权代表
T/K.'92S authorized share capital 法定股本
$i1A470C automated quotation system 自动报价系统
\(C W?9) Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
U VLcR 自动交易系统〔香港期货交易所有限公司〕
=?lT&|" automatic adjustment mechanism 自动调整机制
<_>6a7ra automatic adjustment system 自动调整系统
/;0>*ft4 Automatic Clearing House 自动票据交换所
d{he automatic exchange rates accumulation system 自动化汇率累集系统
x o%iL Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
PHXP1)^}S automatic teller machine [ATM] 自动柜员机
t2:c@) autopay 自动转帐
<d^7B9O?&w available assets 可用资产
yjO7/< 2 available fiscal reserve 现存财政储备
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/[Cgh0 available profit 可用利润
CvW((<? Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
+wSm6 *j7= average 平均；平均数；海损
GlZ9k-ZRF average basic salary 平均基本薪金
[E^X=+Jnz average consumer expenditure 平均消费开支；一般消费开支
g-^m \>B average cost 平均成本
oD7H6\ _ average cost of land production 增辟土地平均成本
oL@ ou{iQ average daily turnover 平均每日成交额
-7$'* V9$ average daily wage rate 平均每日工资率
nsp K. *? average expenditure pattern 平均开支模式
8. ^U6xA average growth rate 平均增长率
;?!r pj average net fixed assets 固定资产平均净值
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oR(/*' average of relatives 相对价格平均数
OT[m
g 4& average price 平均价格
u
s0'7|{q average propensity to consume 平均消费倾向；一般消费倾向
=tNiIU average propensity to save 平均储蓄倾向；一般储蓄倾向
Tc(R- Wi average rate 平均率
{XX Nl)% average revenue 平均收入；平均收益
C]H <L#)ZU average stock 平均库存；平均存货
v6VhXV6$| average yearly rent 平均年租
i6CYD avoidance of double taxation 避免双重课税
Ak1) avoidance of tax 避税
