A:
QlZ@ To A share Ａ股；甲类股份
<L0#O(L abatement of tax 减税；减扣免税额
B80aw>M ABN AMRO Bank N.V. 荷兰银行
e %O0hE above-the-line expenditure 线上项目支出；经常预算支出
k$i'v:c|:i above-the-line receipt 线上项目收入；经常预算收入
=o 7}]k7 ABSA Asia Limited 南非联合亚洲有限公司
4P8* k[. absolute change 绝对数值变更
Jjm|9|C, absolute expenditure 实际开支
K[?Xm"4 absolute guideline figure 绝对准则数字
n1v5Q2xw absolute interest 绝对权益
g@ith&*=h absolute order of discharge 绝对破产解除令
[(mlv 42" absolute profit margin 绝对利润幅度
3iX?~ absolute value 实值；绝对值
| U' I/A absolutely vested interest 绝对既得权益
svhI3 "r absorbed cost 已吸收成本；已分摊成本
kxB.,' absorption 吸收；分摊；合并
g P}+wbk absorption rate 吸收率；摊配率；分摊率
IDFFc& ACB Finance Limited 亚洲商业财务有限公司
p Pr o }@@ acceptable form of reciprocity 合理的互惠条件
[2c{k acceptable rate 适当利率；适当汇率
XNH4vG
| acceptance agreement 承兑协议
NL"G2[e acceptance for honour 参加承兑
)A8v];.]3 acceptor 承兑人；接受人；受票人
`BXS)xj acceptor for honour 参加承兑人
c-4STPNQi accident insurance 意外保险
4'>1HW Accident Insurance Association of Hong Kong 香港意外保险公会
i@P}{ accident insurance scheme 意外保险计划
j? i#L}.I accident year basis 意外年度基准
S?0$? w? accommodation 通融；贷款
l.=p8-/$'7 accommodation bill 通融票据；空头票据
g=8un`]7 accommodation party 汇票代发人
!q"cpL'4 account balance 帐户余额；帐户结余
42C<1@>zO account book 帐簿
!cX[-}Q account collected in advance 预收款项
YTaLjITG account current book 往来帐簿
R^&q-M=O[ account of after-acquired property 事后取得的财产报告
8Cx^0 account of defaulter 拖欠帐目
1Y j~fb( account payable 应付帐款
gE7L L=x account payee only [A/C payee only] 只可转帐；存入收款人帐户
"&+3#D
> account receivable 应收帐款
5FeFN) account receivable report 应收帐款报表
=d`5f@'rl account statement 结单；帐单；会计财务报表
o^p account title 帐户名称；会计科目
M[]A2'fS accountant's report 会计师报告
5"KlRuv% Accountant's Report Rules 会计师报告规则
2umv|]n+l| accounting and auditing procedure 会计与审计程序；会计与核数程序
#1nJ(-D+ Accounting Arrangements 《会计安排》
6p;m\ accounting basis 会计基础
}j {!-& accounting by Official Receiver 破产管理署署长呈交的帐目
po x, Im Accounting Circular 《会计通告》
R{hf9R , accounting class 会计类别
e Vh - _ accounting date 记帐日期；会计结算日期
Sus;(3EX accounting for money 款项核算
bZwnaM4"F Accounting Officer 会计主任
~l E _L1-c accounting period 会计报告期；会计期
b{7E ;KyY, accounting policy 会计政策；会计方针
IVxWxM*N< accounting practice 会计惯例
V|D] M{O accounting principle 会计准则
X@A1#z+s0] accounting record 会计记录
%eWqQ3{P] accounting report 会计报告
}Fb!?['G5 Accounting Services Branch [Treasury] 会计事务部〔库务署〕
4"?^UBr Accounting Society of China 中国会计学会
SX0_v_%M accounting statement 会计报表
(8a#\Y[b accounting system 会计制度；会计系统
$4=f+ "z accounting transaction 会计事项；帐务交易
RVw9Y*]b accounting treatment 会计处理
clO,}Ph> accounting year 会计年度
k+ o| 0 accretion 增值；添加
7 A$B{ accrual 应计项目；应累算数目
vb{i accrual basis 应计制；权责发生制
& "Ux6mF-" accrual basis accounting 应计制会计；权责发生制会计
:;]Oc accrue 应累算；应计
P\2M[Gu(Q accrued benefit 应累算利益
#;KsJb)N. accrued charges 应计费用
$14:(< accrued cumulative preference share dividend 应累算的累积优先股股息
vG41C k1 accrued expenses 应累算费用
~+F;q
vq accrued interest payable 应付利息；应计未付利息
? 9+@+q accrued interest receivable 应收利息；应计未收利息
r JyCw+N0 accrued right 累算权益
>h ~IfZU1 accruing profit 应累算的利润
je,}_:7 accumulated fiscal reserve 累积财政储备
= "ts`> accumulated profit 累积利润；滚存溢利
+a@GHx 4- accumulated reserve 累积储备
%|W.^q accumulation of surplus income 累积收益盈余
d I'SwnR acquired assets 既得资产
JH,/j R acquisition 收购；购置；取得
sY SLmUZ{ acquisition cost 购置成本
RzKb{>
;A acquisition expenses 购置费用
l:B;zi`)oB acquisition of 100% interest 收购全部股权
1`0#HSO acquisition of control 取得控制权
#s-iy+/1oN acquisition of fixed assets 购置固定资产
Y-!YhWsS acquisition of shell “买壳”
:a[Ihqfg acquisition price 收购价
tA.`k;L T act of God 天灾
22hSove . acting partner 执事合伙人
V<Z'(UI active market 买卖活跃的市场；交投畅旺的市场；旺市
-T@`hk` active partner 积极参与的合伙人
p
zw8 T active trading 交投活跃
yB pk$ actual circulation 实际流通
eU+ {*YJg actual cost 实际成本
4 vnU N actual expenditure 实际开支；实际支出
I,@r 5tK o actual income 实际入息；实际收入；实际收益
+|cI:|H> actual market 现货市场
>TL^>D actual price 现货价；实际价格
b& ) 5:&MI actual profit 实际利润
d50Vtm \ actual quotation 实盘；实际价位；实际报价
XKOUQc4!R actual year basis 按实际年度计算
vT^Sk;E actuals 实货
Sb2v_o actuarial investigation 精算调查
+ xv!$gJEj actuarial principle 精算原则
@e xey actuarial report 精算师报告
oih 5B<&f# Actuarial Society of Hong Kong 香港精算学会
dIwe g=x actuarial valuation 精算师估值
t:~t@4j} actuary 精算师
UKd'+R] ad referendum agreement 暂定协议；有待覆核的协定
2.uA|~qH ad valorem duty 从价税；按值征税
-;(Q1) & ad valorem duty system 从价税制
=HDI \LD< ad valorem fee 从价费
q Dd~2"er ad valorem tariff 从价关税
}Nj97 R additional allowance 额外免税额
j1$8#/r;c additional amount for unexpired risk 未过期风险的额外款额
RF}X
ER additional assessable profit 补加应评税利润
j-@kW'K additional assessment 补加评税
< E|s\u additional commitment 额外承担
<Q < Aw P additional commitment vote 额外承担拨款
<z+:j!~ additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
%V G/ additional dependent parent allowance 供养父母额外免税额
BcWcdr+}9 additional provision 额外拨款
`bI) <B additional stamp duty 附加印花税
` 1` f*d
v additional tax 补加税罚款；补加税款
U%B(5cC Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
's?Ai2=# adjudged bankrupt 被裁定破产
r M}0%J' adjudicated bankrupt 裁定破产人
S:Q! "U adjudication fee 裁定费；评定印花税额手续费；评估契据费
~^I > #Dd adjudication of bankruptcy 裁定破产；宣告破产
>>Ar$ adjudication of insolvency 裁定无力偿还债务
'1SG(0 adjusted actual 经调整的实数；调整后的实数
}l0 &a!C adjusted current assets 经调整的流动资产；调整后的流动资产
>cMd\%^t adjusted figure 经调整的数字；调整后的数额
P\m7 - adjusted liabilities 经调整的负债；调整后的负债
LHCsk{3 adjusted loss 经调整的亏损；调整后的亏损
w? vVVA 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
5MTgK=c adjusted profit 经调整的利润；调整后的利润
L m*VN~2 adjusted surplus 经调整的盈余额；调整后的盈余额
CJknJn3m& adjusted value 经调整的价值；调整后的价值
0 BPMmk adjustment 调整；修订；理算〔保险〕
IakKi4( adjustment centre 调剂中心
`g ''rfk} adjustment lag 调整过程的时间差距；调整时差
9<E g}Ic adjustment mechanism 调整机制
mdih-u(T| adjustment of loss 亏损调整
ITJ q adjustment process 调整过程；调整程序
$o?@ 0 adjustment range 调整幅度
eJ8]g49mD6 administered exchange rate 受管制汇率
W_M'.1 t Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
zoDZZ%{ administration expenses 行政费用
[U
=Uo* administration fee 手续费；行政费
l.)}t)my} administration in bankruptcy 破产管理
o}Cq.[G4k administration order 遗产管理令
+t)n;JHN administrator 管理人；遗产管理人
kY wb -; administrator of the estate 遗产管理人
1$lh"fHU admission of debt 债项承认书
1nh tM admission of proof 接纳债权证明
5~
' Ie<Y_ advance 放贷款项；垫付款项；预支款项；预付款项
*ZSdl 0e advance account 暂支帐目；预付款帐户
A~ (l {g advance compensation 预付补偿金
~ i;fDQ&! advance from shareholder 股东垫款
zdun,`6 advance pending reimbursement 预支以待日后付还
#Doq P: advanced economy 先进经济体系
SjEAuRDvUz advancement 预付；预付财产
|+IZS/W" advances warrant 垫款令
J'&# mDU advancing 贷出
E4.SF|=x adverse balance 逆差
Bvjl-$m!v adverse exchange 逆汇
Oc?+M 5 advertisement addressed to shareholders 在报章刊登的致股东通告
&p
UZDjo? advice for collection 托收通知书
q6P
wZ_ advice of drawing 提款通知书；汇票通知书
hIv@i\` advice of payment 付款通知
( n{w g(R Advisory Committee [Securities and Futures Commission]
pI[ZBoR~ 谘询委员会〔证券及期货事务监察委员会〕
,3DXFV'uxb Advisory Committee on Diversification 经济多元化谘询委员会
Fig&&b a affidavit 誓章；遗产申报誓章
`D5HC affidavit of no receipt 述明无收款的誓章
I3S9Us-\ affiliate 联号；联营公司；附属公司
?NNn:t iD affiliated company 附属公司；联号；联营公司
~3h-j K? affirmation [estate duty] 非宗教式宣誓〔遗产税〕
pY8q=Kl affordability 负担能力
KGHq rc African Development Bank [AfDB] 非洲开发银行
l7[7_iB&E after-acquired property 事后取得的财产
/(C~~XP) after-hours dealing 市后交易
+?D6T!) after-tax profit 税后盈利；税后利润；税后溢利
qf )$$ qi agency agreement 代理协议
vC;]jJb: agency expenses 代理机构的开支
'BMy 8 agency fee 代理费
%WFu<^jm Agency Law 《代理法》
S*)1|~pRvQ agent 代理人；承销人
n}-3o]ku agent of company 公司代理人
Ok-.}q>\Mv agent's fee 代理人费；经纪费
;(6g\ 'm aggregate 总计；总数；总体数字
Rs& @4_D aggregate amount 总款额；总额
9?T{}| ? aggregate assets and liabilities 总体资产与负债
^D67y % aggregate at constant price 按固定价格计算的总体数字
BfTcI) aggregate demand 总需求
/nx'Z0&+X aggregate gross position 总持仓量
:7 N3N aggregate limit 总限额
L *[K>iW aggregate of salaries tax 合计薪俸税
wRNroQ aggregate performance 总体表现；总体业绩
=d P{ Gh aggregate supply 总体供应
c>bq%} aggregate surplus 总盈余
4IdT' aggregate total 整体总额
vm23U^VJ aggregate value 总值；合计价值
O OFVnu aggregated basis 合计基准
9X<OJT;3J aggregated net chargeable income 合计应课税入息实额
;)0w:Zn/[ aggregation 合并计算；合计；总和
PG5- ;i/ aggregation of incomes of husband and wife 夫妇入息合并计算
0p e3L aggregation of property 财产的总和
+0z 7KO%^^ agio 差价；贴水
d?,M/$h 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》
0\{BWNK Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
OU DcY@x~ 《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》
^
?hA@{T/1 Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
%%%fL;-y 《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》
uv{ P,]lK Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
Jc4L5*Xn/ 《香港政府和大韩民国政府关于相互促进和保护投资协定》
{y
kYW%3s agreement for a settlement 授产协议
XV>JD/K2 agreement for assignment 转让协议
Y OyX[& oi agreement for sale 售卖协议；买卖协议
r PzQ8< agreement for sale and purchase 买卖协议
q!'rz agreement for the payment of interest 支付利息协议
Z@D*1 \TG= agreement for the repayment of money 还款协议
X+8B!F agreement of reinsurance 再保险协议
|tMn={ Agricultural Bank of China 中国农业银行
/x@RNd Kv air passenger departure tax 飞机乘客离境税
Vsq8H}K Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
DmqX"x%P airport tax 机场税
zRl~^~sY alcohol duty 酒精税
DLPUqKL] alienation 让与；让渡；转让
+';>=hha alimony 生活费；赡养费
E|"= .
T All Ordinaries Index [AOI] 所有普通股指数
{43yb_B( all risks 全险；综合险
i ?;r7> All Sales Record for Stock Market 《股票市场成交报告》
g 8;D/ Allied Capital Resources Limited 新联财务有限公司
mo]KCi all-items index [Consumer Price Index] 总指数〔消费物价指数〕
"7%:sty allocation letter 拨款信件
omZO+=8Q allocation of fund 分配款项；预留款项
-PB[-CX allocation of profit 利润分配；溢利分配
[^H"FA[ allocation warrant 拨款令
v"u^M-_ allotment 分配；配股
][PzgzG allotment notice 股份配售通知；配股通知
~o3Hdd_#}N allotment of shares 股份分配
C}g9'jY allowable 可获宽免；免税的
XdgUqQb} allowable business loss 可扣除的营业亏损
Hq &"+1F allowable expenses 可扣税的支出
\~rlgxd allowance 免税额；津贴；备抵；准备金
"+ "{+k5t allowance for debts 债项的免税额
"GT 4s?6O allowance for depreciation by wear and tear 耗损折旧免税额
@!=\R^#p allowance for funeral expenses 殡殓费的免税额
{kI#A?M allowance for inflation 为通货膨胀而预留的款项；通胀准备金
{ Ng oYl allowance for repairs and outgoings 修葺及支出方面的免税额
)+I.|5g allowance to debtor 给债务人的津贴
ZBD;a;wx alteration of capital 资本更改
R_P}~l alternate trustee 候补受托人
&Jc_Fc(M
amalgamation 合并
-XoP ia2 ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
pI`?(5iK6| ambit of charges 征税范围；收费范围
~. Ik#At amended valuation 经修订的估值
G*
%t' jX9 American Commodities Exchange 美国商品交易所
wl=61 Mb American Express Bank Limited 美国运通银行
-OZ 5vH0 American Stock Exchange 美国证券交易所
sf} D h amortization 摊销
&Y P#M | amount due from banks 存放银行同业的款项
USJ- e amount due from banks abroad 存放海外银行同业的款项
D bX{#4l x amount due from holding companies 控股公司欠款
{aKqXL[ UP amount due from local banks 存放本港银行同业的款项
F#|O@.tDG amount due to banks 银行同业的存款
P'@<:S| amount due to banks abroad 海外银行同业的存款
84z TCX amount due to holding companies 控股公司存款
%bXx!x8( amount due to local banks 本港银行同业的存款
]6Ug>>x5 amount due to outport banks 外埠银行同业的存款
6+rlXmd amount for note issue 发行纸币的款额
F^aR+m amount of bond 担保契据的款额
4] > ]-b amount of consideration 代价款额
`WEZ"5n amount of contribution 供款数额
*TW=/+j amount of indebtedness 负债款额
KP;(Q+qTx amount of principal of the loan 贷款本金额
Uh}seB#mJj amount of rates chargeable 应征差饷数额
d87vl1 3 amount of share capital 股本额
PrQ?PvA<L amount of sums assured 承保款额
vE M(bT=H amount of variation 变动幅度
Zx }&c |Q amount of vote 拨款数额
Z]w# vLR amount payable 应付款额
vQ V K$n` amount receivable 应收款额
b te~c Amsterdam Stock Exchange 阿姆斯特丹证券交易所
{'+Q H)w( analysis 分析
z"4]5&3A ancillary risk 附属风险
=`n]/L"Q annual account 周年帐目；周年帐目报表；年度决算；年结
mwv(j_ annual accounting date 年结日期
}S-DB#6 annual allowance 每年免税额；年积金；年度津贴；年津
wbyE;W annual balance 年度余额
'&O/g <Z}q annual disposable income 每年可动用收入
^ (}58 5b annual estimates 周年预算
N MO-u3<6. annual fee 年费
w
JwX[\ annual general meeting 周年大会
$Kj&)&M annual growth rate 年增率；每年增长率
%b.UPS@I annual long-term supplement 长期个案每年补助金
q} Z3?W
annual pensionable emolument 可供计算退休金的年薪
8 {U-m 0v annual report 年报
FxG7Pk+= Annual Report on the Consumer Price Index 《消费物价指数年报》
6Z?j AXGSq annual return 周年报表；周年申报表；每年报税表格
@xsP 5je] Annual Return Rules 《周年报表规则》
aMARZ)V annual review of consumer prices 每年消费物价回顾
v;#=e$%}MO annual roll-forward basis 逐年延展方式
{ @}?k s5 annual salary 年薪
.Jb$l$5'w annual statement 年度报表；年度决算表
%wV>0gQTf Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
}H4=HDO annuitant 年金受益人
5y2?
f annuity 年金
aFiCZHohw annuity contract 年金合约
r9 y.i(j annuity on human life 人寿年金
kyh_9K1 antecedent debt 先前的债项
u
D 5%E7 ante-dated cheque 倒填日期支票
TfxwVPX anticipated expenditure 预期开支
,''cN V anticipated net profit 预期纯利
jg
2qGC anticipated revenue 预期收入
^ OJyN,A anti-inflation measure 反通货膨胀措施
t-u|U(n anti-inflationary stance 反通货膨胀立场
V5" CSMe apparent deficit 表面赤字
NY$uq+Z> apparent financial solvency 表面偿债能力
"i.r @<)S apparent partner 表面合伙人
nm$Dd~mxW1 application for personal assessment 个人入息课税申请书
Thy=yz;p application of fund 资金应用
$DFv30 f application to release as liquidator and to destruct the books of accounts and documents
QlFZO4 P3| 申请免除清盘人职务及毁灭帐簿与文件
R`Aj|C
z appointed actuary 委任精算师
rR ES 8/ appointed auditor 委任核数师；委任审计师
4W4kwU6D appointed trustee 委任的受托人
q"Kn LA( appointer 委任人
T @wcHg apportioned pro rata 按比例分摊
:Br5a34q apportionment 分配；分摊
<O?y-$~ Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
;cQW sTfT apportionment formula 分摊方程式
_,Fny_u=; apportionment of estate duty 遗产税的分摊
_fFU#k:MU appraisal 估价；评估
7x] 4`#u appreciable growth 可观增长
Syd h2d appreciable impact 显着影响
<HWS:'1 appreciable increase 可观增长
@4~=CV%j appreciation 增值；升值
Dq\ Jz~ appreciation against other currencies 相对其他货币升值
V{-AP=C7 appreciation of the exchange value of Hong Kong dollar 港元汇值上升
n; HHogA appreciation tax 增值税
r,SnXjp@ appropriation 拨款；拨用；拨付
wCMQPt)VS appropriation account 拨款帐目
+`mGK:> Appropriation Bill 拨款法案
ymY1o$qWB} appropriation-in-aid system 补助拨款办法
5OIc(YhYf approved assets 核准资产
K)7zKEp`cj approved basket stock 认可一篮子证券
MOn,Db$ approved budget 核准预算
'PZ|:9FX! approved charitable donation 认可慈善捐款
9DQ)cy approved charitable institution 认可慈善机构
Tj WE_Bq]g approved currency 核准货币；认可货币
DVZdClAL approved estimates 核准预算
>!e<}84b approved estimates of expenditure 核准开支预算
c97{Pu approved overseas insurer 核准海外保险人
uaw~ r2 approved overseas trust company 核准海外信托公司
?[TfpAtQ` approved pooled investment fund 核准汇集投资基金
dCYCHHHF approved provident fund scheme 认可公积金计划
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-1h{7 approved provision 核准拨款
+ Y.1)i} approved redeemable share 核准可赎回股份
_R|Ify#J approved regional stock 认可地区性证券
B@Co'DV[/] approved retirement scheme 认可退休金计划
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2^v!_ approved subordinated loan 核准附属贷款
pD"vRbYF arbitrage 套戥；套汇；套利
f8 /'%$N arbitrageur 套戥者；套汇者
!9*c8bL D arbitrary amount 临时款项
A*h{L sx; arrangement 措施；安排；协定
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LBvGZ< 9 arrears 欠款
+.B<Hd arrears of pay 欠付薪酬
t9g fU 5? arrears of revenue 逾期未收税款；逾期未收的帐项
:pX`?Ew`g articles of association 组织章程；组织细则；组织章程细则
_i_Q ?w` Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
' [|+aJ ascertainment of profit 确定利润
zr v] "Asia Clear" “亚洲结算系统”
x} /,yaWZ Asia Commercial Bank Ltd. 亚洲商业银行有限公司
uhH^>z
KA Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
Zd^6ulx Asian Development Fund [ADF] 亚洲发展基金
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V6@ #, Asian dollar bond 亚洲美元债券
<>xJn{f0c Asian dollar market 亚洲美元市场
-L u)'+ Asian dollar rate 亚洲美元利率
%m,6}yt Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
ha@L94L q Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
@tohNO> asked price 沽盘；喊价；索价；卖方报价
"|Fy+'5} assessable income 应评税入息
0Q,g7K <d assessable loss 应评税亏损
}uHrto3M assessable profit 应评税利润
iF5'ygR-Z assessable value 应评税值
i!2TH~ zl assessed profit 估定利润
oeS N 9O assessed value 经评估价值
qL6c`(0 assessment 评税；评定；估价；评税单
"@@I!RwA assessment number 评税编号；估价编号
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PdH/Fe assessment of additional tax 补加税评税
UrlM%Jnq1 assessment of performance 业绩评估；实绩评价
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Xn? Assessor 评税主任
K`&oC8p asset price bubbles 资产价格泡沫
N/ YWb y=H asset-backed securities 具资产保证的证券
6h?gs" [j assets accretion 资产增值
v`J*ixZ7t assets and liabilities 资产与负债
J2q,7wI# assets betterment statement 资产递增表；资产改进表
M j- vgn&/ assets lending 实物放款；有抵押贷款
{_N ,=DQ! assets of the company passing on the death 死者去世时转移的公司资产
vE6mOM!_L assets pledged as security for liabilities 用作负债抵押的资产
~0$NJrUy assets portfolio 资产投资组合
Sgim3):Z assets price 资产价格
C`=p + 2I] assets quality 资产质素
L$'[5"ma
; assets realization 资产变现
Tm^89I]L assets refinancing arrangement 资产再集资安排
\]Kh[z0" assets securitization 资产证券化
3uU]kD^ assets situated outside Hong Kong 在香港以外地方的资产
}<@j'Ok}. assets stripping 削减资产；拆卖资产
uJ x"W assets value 资产值
yNW\?Z$@q assignee 承让人
I4;A8I assignment 转让；转让书；转让契
3K&4i'}V assignment of interest 权益转让
%+ 7p lM assignment of letters patent and trade mark 专利证书及商标转让
d\MLOXnLq; assignment of property 物业转让；物业转让书
N#V.1<Y assignment right 转让权
m^' uipa\ assignor 转让人
lN,/3\B associate 有联系的人；有关连人士；相联者；合伙人；联系人
H|ozDA Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
=4uSFK_L associate member 附属会员
AIb2k associated body corporate 相联法人团体
xX3'bsN associated company 相联公司；联属公司
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PI 5L associated corporation 相联法团
~vLW.: Association of Chartered Certified Accountants [ACCA] [United Kingdom]
dp QG[vXe 公认会计师公会〔英国〕
{ pu85'D V Association of Futures Exchange Brokers 香港期货经纪协会
ERwH LA Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
V^y^
;0I}[ association of underwriters 承保人组织
')a(.f assumption of control 接管
5vo.[^ty assurance 担保；保险；转易；转易书
j.a`N2]WE assurance of interest 权益的转易
hPq%L c at 19XX price 按一九ＸＸ年价格计算
kdz=ltw at a discount 按赔价计算；按贴水价格计算；打折扣
- ?]W*f at a premium 按溢价计算；按升水价格计算
_AV1WS;^^8 at call 通知付款；按通知
_0+0#! J! at constant market price 按固定市价计算
6s,uXn at constant price 按固定价格计算
^@P1
JNe at cost 按成本计算
x@mL $ at current market price 按当时市价计算；按现时市价计算
f)]%.> at current price 按当时价格计算；按现时价格计算
AV 8n( at factor cost 按要素成本计算；按生产要素成本计算
"G >3QL+O| at money-of-the-day price 按付款当日价格计算
NmK8<9`u at or better 按指定或较佳价位〔买卖指令〕
wB'zuPAK6 at par 按面值计算；平价
6nhMP$h at sight 见票即付
U$oduY# at the close 按收市盘
\
w3]5gJZ at the opening 按开市盘
Z\[N !Zt| attestation 见证；见证条款
C]^H& at-the-money option 平价期权
80A.<=(=. attorney 受权人；受托代表人
[ dtbkQt,c attornment 新拥有人承认书
=to=8H- attributable profit 可归属利润
!=;XBd- attributable share value 可归属股份价值
Z*G(5SqUh" Auckland Stock Exchange 奥克兰证券交易所
W \1i,ew> auction 拍卖
f%5zBYCgC auctioneer 拍卖商
[c_|ob] audit 审计；核数
E {6~oZ#L Audit Commission 审计署
(}. @b|s Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
Y *_)h\f 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〕
<2C7<7{7 audit review 帐目审查
A!1;}x Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
|t$Ma'P audited account 审计帐目；经审计的帐目
!4] 9!<.k audited annual account 经审计的周年帐目
kyR*D1N&) audited balance sheet 经审计的资产负债表
jY NrD"n auditor 核数师；核数主任；审计师
</uO e.l>Q auditor's certificate 核数师证明书；审计师证明书
>-&R47G auditor's report 核数师报告；审计师报告
&A#~)i5gF Aussie bond 澳元债券
rD>*j~_+P austerity budget 紧缩预算
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BJ,&E Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
TA jh"JJIV Australia All Ordinaries Index 澳洲所有普通股票指数
h |X^dQb] Australian Dollar [AUD] 澳元
fs/*V~@ Australian Options Market 澳大利亚期权市场
VDTcR Australian Securities Commission 澳洲证券事务监察委员会
KfF!{g f Australian Society of Certified Practising Accountants 澳洲执业会计师公会
>u9Nz0?j Australian Stock Exchange 澳大利亚证券交易所
Uye|9/w8 ! Austrian Schilling [ATS] 奥地利先令
W0I#\b18 authentication 认证；鉴证
Bc3:}+l authority to purchase 委托购买证；委购书
o yo(1 > authorization 认可；核准；授权；授权书
[qsEUc+Z.' authorization by direction 指示授权
SkU9ON authorization by instruction 指令授权
0M\ D[ mg authorization by warrant 令状授权
j ,]Y$B authorization of unit trust 单位信托的认可
RK w$- 7O authorized agent 指定代理人
UGK*G y authorized capital 法定资本
m N8pg4 authorized clerk 出市员
hY`\&@ authorized dealer 认可交易商
\h8 <cTQ authorized financial institution 认可财务机构
-G6U$ authorized fund 认可基金
Ty88}V authorized fund house 获授权的基金公司；认可基金公司
Z`YJBcXR authorized institution 认可机构
}i!J/tJ)b authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
Z|}G6]h authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
$XoQ ]}"O authorized insurer 获授权保险人；获认可承保人
o M Zq+> authorized investment 特准投资项目
4Qn$ 9D+? authorized person 获授权人
K98i[,rP authorized representative 获授权代表
YKQr,
Now authorized share capital 法定股本
uw lr9nB automated quotation system 自动报价系统
s&'QN =A Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
\W 1/p` 自动交易系统〔香港期货交易所有限公司〕
-*.-9B~ u automatic adjustment mechanism 自动调整机制
:6$>_m=i automatic adjustment system 自动调整系统
6;b ~Ht Automatic Clearing House 自动票据交换所
;;&}5jcV automatic exchange rates accumulation system 自动化汇率累集系统
-W>'^1cR Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
F-6c_! automatic teller machine [ATM] 自动柜员机
\ TU3rk&X autopay 自动转帐
y(K"
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~i 7^P 9 available fiscal reserve 现存财政储备
K _&4D' available profit 可用利润
QY= = GfHt Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
Y3Q9=u*5 average 平均；平均数；海损
4j)tfhwd8 average basic salary 平均基本薪金
a MTu-hA average consumer expenditure 平均消费开支；一般消费开支
Agrk|wPK average cost 平均成本
\6\<~UX^ average cost of land production 增辟土地平均成本
qP<Lr)nUH average daily turnover 平均每日成交额
v0L\0&+ average daily wage rate 平均每日工资率
&c1A*Pl/:G average expenditure pattern 平均开支模式
dO%W+ K average growth rate 平均增长率
v$^Z6>v VI average net fixed assets 固定资产平均净值
NO :a; average of relatives 相对价格平均数
rx}r~0 i average price 平均价格
GgKEP,O average propensity to consume 平均消费倾向；一般消费倾向
)p*}e8L average propensity to save 平均储蓄倾向；一般储蓄倾向
.1 LCXW= average rate 平均率
$8BPlqBIZ average revenue 平均收入；平均收益
W%\ C_ average stock 平均库存；平均存货
r7qh >JrO average yearly rent 平均年租
3do)Vg4
avoidance of double taxation 避免双重课税
|fo0 avoidance of tax 避税
