A:
2o<*rH A share Ａ股；甲类股份
u=InE|SH abatement of tax 减税；减扣免税额
T2Z$*;,>T ABN AMRO Bank N.V. 荷兰银行
HI|egf@ above-the-line expenditure 线上项目支出；经常预算支出
=nCA=-Jv above-the-line receipt 线上项目收入；经常预算收入
(.!9 ABSA Asia Limited 南非联合亚洲有限公司
-(TC' absolute change 绝对数值变更
.TA)|df
^ absolute expenditure 实际开支
4dFr~ { absolute guideline figure 绝对准则数字
79> x/jZka absolute interest 绝对权益
. Xp,|T absolute order of discharge 绝对破产解除令
n D/B :0' absolute profit margin 绝对利润幅度
5PeYQ-B| absolute value 实值；绝对值
/~'C!so[v absolutely vested interest 绝对既得权益
Hb*Z _s absorbed cost 已吸收成本；已分摊成本
qc,E azmU absorption 吸收；分摊；合并
xwsl$Rj absorption rate 吸收率；摊配率；分摊率
XlF , _ ACB Finance Limited 亚洲商业财务有限公司
vaF1e:( acceptable form of reciprocity 合理的互惠条件
fpQFNV acceptable rate 适当利率；适当汇率
wT! ?.Y)aj acceptance agreement 承兑协议
`uPO+2 acceptance for honour 参加承兑
xL_Q Tj acceptor 承兑人；接受人；受票人
%T N$ acceptor for honour 参加承兑人
,YM=?No accident insurance 意外保险
OAq-(_H Accident Insurance Association of Hong Kong 香港意外保险公会
l=XZBe*[g' accident insurance scheme 意外保险计划
?@@$)2_*u accident year basis 意外年度基准
}Y!V3s1bm accommodation 通融；贷款
iSf%N >y'K accommodation bill 通融票据；空头票据
)w jp xr accommodation party 汇票代发人
i695P}J2 account balance 帐户余额；帐户结余
Pq+|*Y<|& account book 帐簿
X ~VI} dJ account collected in advance 预收款项
=:g\I6'a account current book 往来帐簿
=t _+ajY% account of after-acquired property 事后取得的财产报告
`m(ZX\W] account of defaulter 拖欠帐目
A 94:(z;{ account payable 应付帐款
Y_n/rD> account payee only [A/C payee only] 只可转帐；存入收款人帐户
m_Hg!Lg account receivable 应收帐款
ek5j;%~g1 account receivable report 应收帐款报表
_$T
!><)y account statement 结单；帐单；会计财务报表
~\-=q^/ ! account title 帐户名称；会计科目
b~fl,(sZp accountant's report 会计师报告
[F*yh9%\ Accountant's Report Rules 会计师报告规则
y]{b4e accounting and auditing procedure 会计与审计程序；会计与核数程序
?y Ab=zI1b Accounting Arrangements 《会计安排》
A*0X ~6W accounting basis 会计基础
K3:z5j.X accounting by Official Receiver 破产管理署署长呈交的帐目
]~
N. Accounting Circular 《会计通告》
Nk -xnTZ" accounting class 会计类别
8 t=H accounting date 记帐日期；会计结算日期
JzywS Q accounting for money 款项核算
}*!L~B ! Accounting Officer 会计主任
<FkaH8,7 accounting period 会计报告期；会计期
n5 ~D xk accounting policy 会计政策；会计方针
aO1.9! <v accounting practice 会计惯例
8 HLL3H0 accounting principle 会计准则
y'>9' /& accounting record 会计记录
O cF_x/# accounting report 会计报告
bl!pKOY Accounting Services Branch [Treasury] 会计事务部〔库务署〕
l5 ^Q Accounting Society of China 中国会计学会
j^#\km B accounting statement 会计报表
+/$&P3 accounting system 会计制度；会计系统
WVQHb3Pe0 accounting transaction 会计事项；帐务交易
7n .A QII accounting treatment 会计处理
C\"C 12 n{ accounting year 会计年度
Hvz;[! accretion 增值；添加
%fl d<O accrual 应计项目；应累算数目
n, 2 p)#? accrual basis 应计制；权责发生制
:f Rta[ accrual basis accounting 应计制会计；权责发生制会计
nl 2Lqu1 accrue 应累算；应计
t5l<Lm) accrued benefit 应累算利益
DH n\ =M accrued charges 应计费用
5) ;"()g32 accrued cumulative preference share dividend 应累算的累积优先股股息
IW n G@! accrued expenses 应累算费用
1H">Rb30@ accrued interest payable 应付利息；应计未付利息
P 2y Sjgd accrued interest receivable 应收利息；应计未收利息
vRaxB accrued right 累算权益
]2"UR_x accruing profit 应累算的利润
$U ._4 accumulated fiscal reserve 累积财政储备
6 E_~8oEl accumulated profit 累积利润；滚存溢利
]+pE1- p\ accumulated reserve 累积储备
R7:u 8-dU1 accumulation of surplus income 累积收益盈余
~ ,s'- acquired assets 既得资产
_0naqa!JyH acquisition 收购；购置；取得
)<J #RgE acquisition cost 购置成本
3 ?aM\z; acquisition expenses 购置费用
)ty>{ t acquisition of 100% interest 收购全部股权
h{HpI
0q4 acquisition of control 取得控制权
k:/Z6TLk3 acquisition of fixed assets 购置固定资产
h;E.y
acquisition of shell “买壳”
76[ qFz acquisition price 收购价
8yI4=P"F, act of God 天灾
6& E[hvu acting partner 执事合伙人
]Y? ZUSCJ active market 买卖活跃的市场；交投畅旺的市场；旺市
-|#/KKF active partner 积极参与的合伙人
s0_HMP x active trading 交投活跃
,e OZv=: actual circulation 实际流通
z4J\BB actual cost 实际成本
cJm}, actual expenditure 实际开支；实际支出
(`Y;U(n actual income 实际入息；实际收入；实际收益
.I{u[
" actual market 现货市场
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..Pn 17t actual price 现货价；实际价格
l8M}82_ actual profit 实际利润
'Eia=@ actual quotation 实盘；实际价位；实际报价
DfkGNBY actual year basis 按实际年度计算
oVUsI,8 actuals 实货
qe1>UfY actuarial investigation 精算调查
NV{= tAR actuarial principle 精算原则
Vx[ Q=raS actuarial report 精算师报告
Z< C39s Actuarial Society of Hong Kong 香港精算学会
8=f+ `e actuarial valuation 精算师估值
}3
~*/30V actuary 精算师
ZrP
8/> ad referendum agreement 暂定协议；有待覆核的协定
B[&l<*O-y ad valorem duty 从价税；按值征税
yIpgZ0:h ad valorem duty system 从价税制
7Fa<m] k ad valorem fee 从价费
GdScYAC
ad valorem tariff 从价关税
"7(@I^'t6 additional allowance 额外免税额
0:`YY 8j1k additional amount for unexpired risk 未过期风险的额外款额
y4n~gTo(? additional assessable profit 补加应评税利润
pIm ]WNX( additional assessment 补加评税
w5-^Py additional commitment 额外承担
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additional commitment vote 额外承担拨款
P-^-~/>n additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
9-A@2&J1 additional dependent parent allowance 供养父母额外免税额
/HqD4GDoug additional provision 额外拨款
.d#Hh&jj additional stamp duty 附加印花税
%PR,TWe additional tax 补加税罚款；补加税款
e7Gb7c~ Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
9*"K+t: adjudged bankrupt 被裁定破产
Q.8^F adjudicated bankrupt 裁定破产人
tg%<@U`7= adjudication fee 裁定费；评定印花税额手续费；评估契据费
| Cfo(]>G adjudication of bankruptcy 裁定破产；宣告破产
|j8#n `' adjudication of insolvency 裁定无力偿还债务
HF& d HD2f adjusted actual 经调整的实数；调整后的实数
i)'u!V adjusted current assets 经调整的流动资产；调整后的流动资产
(Ze\<Y #cv adjusted figure 经调整的数字；调整后的数额
Zia6m[ ^Q adjusted liabilities 经调整的负债；调整后的负债
ex|)3|J adjusted loss 经调整的亏损；调整后的亏损
_{B2z[G} 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
v+C D{Tc adjusted profit 经调整的利润；调整后的利润
~d3B VKP5 adjusted surplus 经调整的盈余额；调整后的盈余额
#N=_- adjusted value 经调整的价值；调整后的价值
2gvS`+<TP adjustment 调整；修订；理算〔保险〕
4Im}!q5;:< adjustment centre 调剂中心
)OlYz!#? adjustment lag 调整过程的时间差距；调整时差
KJ-Q$
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'r^' wv] adjustment of loss 亏损调整
%74f6\ adjustment process 调整过程；调整程序
N'5DB[:c: adjustment range 调整幅度
s.Mrd~(Drz administered exchange rate 受管制汇率
03
v\v9<T Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
#s}tH$MT# administration expenses 行政费用
=/xXB administration fee 手续费；行政费
}Zwn G=7T? administration in bankruptcy 破产管理
&t@ $]m( administration order 遗产管理令
L M.#~7jC administrator 管理人；遗产管理人
jNIz:_c-~ administrator of the estate 遗产管理人
!P6y_Frpe admission of debt 债项承认书
ri9n.-xs admission of proof 接纳债权证明
Eh`W J~ advance 放贷款项；垫付款项；预支款项；预付款项
at3YL[,[Z advance account 暂支帐目；预付款帐户
#TP Y % advance compensation 预付补偿金
G0r(xP? advance from shareholder 股东垫款
,5sv; advance pending reimbursement 预支以待日后付还
{5fq4A A6 advanced economy 先进经济体系
noT}NX% advancement 预付；预付财产
iVqF]2 > advances warrant 垫款令
a}Jy o!. advancing 贷出
KA` )dMWL adverse balance 逆差
wp/x|AV adverse exchange 逆汇
P}PMR Aek advertisement addressed to shareholders 在报章刊登的致股东通告
)fT0FLl|1 advice for collection 托收通知书
F<6{$YI advice of drawing 提款通知书；汇票通知书
6~k qU4lL advice of payment 付款通知
A_6Dol=J@ Advisory Committee [Securities and Futures Commission]
/ #xYy^` 谘询委员会〔证券及期货事务监察委员会〕
lFgE{ ; z@ Advisory Committee on Diversification 经济多元化谘询委员会
O#U_mgfzJ affidavit 誓章；遗产申报誓章
4vH.B)S-
affidavit of no receipt 述明无收款的誓章
6>EoU-YX}l affiliate 联号；联营公司；附属公司
=\<!kJ\yH affiliated company 附属公司；联号；联营公司
OB P iLCq affirmation [estate duty] 非宗教式宣誓〔遗产税〕
twT Rw:.!f affordability 负担能力
5bWy=Xk
B African Development Bank [AfDB] 非洲开发银行
{\= NZ\ after-acquired property 事后取得的财产
r2Q) Q after-hours dealing 市后交易
Lh gs|*M after-tax profit 税后盈利；税后利润；税后溢利
g{7?#.7 agency agreement 代理协议
><@& &u. agency expenses 代理机构的开支
69C
ss' agency fee 代理费
q kyYt#4E Agency Law 《代理法》
abV,]x&.0 agent 代理人；承销人
7aN oqS+ agent of company 公司代理人
%A( hmC agent's fee 代理人费；经纪费
]<O - aggregate 总计；总数；总体数字
l}Vg;"1'J aggregate amount 总款额；总额
gE!`9 #.. aggregate assets and liabilities 总体资产与负债
5YiBw|Z7 " aggregate at constant price 按固定价格计算的总体数字
N<lf,zGw
aggregate demand 总需求
"\1V^2kMr aggregate gross position 总持仓量
yj`xOncE} aggregate limit 总限额
h6Hop mWVx aggregate of salaries tax 合计薪俸税
odq3@
ziO aggregate performance 总体表现；总体业绩
tbi(e49S aggregate supply 总体供应
gem+$TFq aggregate surplus 总盈余
n<s A?T aggregate total 整体总额
^m^,:]I0P aggregate value 总值；合计价值
'8Lc}-M4 aggregated basis 合计基准
p WK pc aggregated net chargeable income 合计应课税入息实额
*WXqN!: aggregation 合并计算；合计；总和
%u$dN9cw aggregation of incomes of husband and wife 夫妇入息合并计算
]GHx<5Q:\ aggregation of property 财产的总和
i0&] Ig|; agio 差价；贴水
[6Nzz]yy 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》
i>rsq[l Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
;
>>/}Jw\ 《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》
P,Rqv)}X Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
|.U-
yyz 《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》
,%]s:vk[u Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
< 'qtqUL\ 《香港政府和大韩民国政府关于相互促进和保护投资协定》
kI$p~ agreement for a settlement 授产协议
M7IQJFra agreement for assignment 转让协议
`_+m3vHG agreement for sale 售卖协议；买卖协议
QmB,~x{j> agreement for sale and purchase 买卖协议
%O&C\{J agreement for the payment of interest 支付利息协议
p $%g$ K agreement for the repayment of money 还款协议
0 :1ldU
4 agreement of reinsurance 再保险协议
12%4>2}~> Agricultural Bank of China 中国农业银行
`r8bBzr@% air passenger departure tax 飞机乘客离境税
8 K>Ejr Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
,}42]%$ G airport tax 机场税
jLf8 7 alcohol duty 酒精税
15 ~+Ga4 alienation 让与；让渡；转让
4?&CK alimony 生活费；赡养费
S{ !m})1? All Ordinaries Index [AOI] 所有普通股指数
gIXc-=Ut all risks 全险；综合险
A,#hYi=-, All Sales Record for Stock Market 《股票市场成交报告》
zn{[]J Allied Capital Resources Limited 新联财务有限公司
Y~bGgd]T all-items index [Consumer Price Index] 总指数〔消费物价指数〕
su]ywVoRT allocation letter 拨款信件
rO {"jJ
allocation of fund 分配款项；预留款项
j~Xn\~*n allocation of profit 利润分配；溢利分配
( G6N@>V(` allocation warrant 拨款令
TMQu'<?V allotment 分配；配股
O/R>&8R$ allotment notice 股份配售通知；配股通知
c )o[3o7 allotment of shares 股份分配
]^\+B4 allowable 可获宽免；免税的
q&wXs /$a allowable business loss 可扣除的营业亏损
\it<] BN allowable expenses 可扣税的支出
84d ej< allowance 免税额；津贴；备抵；准备金
0<S(zva7([ allowance for debts 债项的免税额
@A dJu-u allowance for depreciation by wear and tear 耗损折旧免税额
6ypqnOTr allowance for funeral expenses 殡殓费的免税额
V_7xXuM/ allowance for inflation 为通货膨胀而预留的款项；通胀准备金
A,s .<TG allowance for repairs and outgoings 修葺及支出方面的免税额
@ $'1 allowance to debtor 给债务人的津贴
T)B1V,2 j= alteration of capital 资本更改
8 M'6Kcr alternate trustee 候补受托人
{ e % amalgamation 合并
DV~1gr, \ ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
eDSBs3k7H ambit of charges 征税范围；收费范围
\ow0Y > amended valuation 经修订的估值
#TSL gV'U American Commodities Exchange 美国商品交易所
5Gsj; American Express Bank Limited 美国运通银行
0Z {(,GU American Stock Exchange 美国证券交易所
U!x\oLP amortization 摊销
QcQ|,lA.HI amount due from banks 存放银行同业的款项
&^YY>]1Py amount due from banks abroad 存放海外银行同业的款项
,/>~J]:\; amount due from holding companies 控股公司欠款
i(c'94M amount due from local banks 存放本港银行同业的款项
DP_ b B( amount due to banks 银行同业的存款
62LQUl ]< amount due to banks abroad 海外银行同业的存款
*ha 9Vq@X amount due to holding companies 控股公司存款
>K XT2+w amount due to local banks 本港银行同业的存款
Fw5r\J87c amount due to outport banks 外埠银行同业的存款
K\ \U F amount for note issue 发行纸币的款额
|KC3^ amount of bond 担保契据的款额
Kn9 ,N@bU_ amount of consideration 代价款额
CQ3{'"b amount of contribution 供款数额
)FqE8oN- amount of indebtedness 负债款额
-Q8pWtt amount of principal of the loan 贷款本金额
4[& 6yHJ^ amount of rates chargeable 应征差饷数额
" ,rA amount of share capital 股本额
l9.wMs*`X amount of sums assured 承保款额
),6Z1 K1 amount of variation 变动幅度
$mOK|=tI_ amount of vote 拨款数额
/(nA)V( : amount payable 应付款额
QrPWS-3~! amount receivable 应收款额
q 9pcEm4? Amsterdam Stock Exchange 阿姆斯特丹证券交易所
!J' x k analysis 分析
;SVF" Uo ancillary risk 附属风险
i9M6%R1m}E annual account 周年帐目；周年帐目报表；年度决算；年结
m%E 7V{t annual accounting date 年结日期
,O(XNA(C annual allowance 每年免税额；年积金；年度津贴；年津
3r{'@Y
=)Y annual balance 年度余额
%GS)9{T& annual disposable income 每年可动用收入
VuZmX1x)N annual estimates 周年预算
+o/;bm*U<K annual fee 年费
6CU8BDN annual general meeting 周年大会
?t} [Wi}7 annual growth rate 年增率；每年增长率
]yVB66l annual long-term supplement 长期个案每年补助金
XW Y0WDh: annual pensionable emolument 可供计算退休金的年薪
^J~}KOH annual report 年报
7F'61}qL Annual Report on the Consumer Price Index 《消费物价指数年报》
1^Zx-p3J annual return 周年报表；周年申报表；每年报税表格
<$njU=YE& Annual Return Rules 《周年报表规则》
^?xXP =/ annual review of consumer prices 每年消费物价回顾
;|/7o@$ n annual roll-forward basis 逐年延展方式
W3 8 =fyD annual salary 年薪
D0k7)\puQ annual statement 年度报表；年度决算表
+-~;?wA 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
,_lwT} *w annuitant 年金受益人
Qw5M\
annuity 年金
6^: l annuity contract 年金合约
<qRw!
'S^ annuity on human life 人寿年金
{fN_itn antecedent debt 先前的债项
%r!# ante-dated cheque 倒填日期支票
IW BVfN->} anticipated expenditure 预期开支
3iEcLhe"4 anticipated net profit 预期纯利
v*BA\& anticipated revenue 预期收入
zP kg3H anti-inflation measure 反通货膨胀措施
*BO4 "3Z anti-inflationary stance 反通货膨胀立场
)sS< %Xf apparent deficit 表面赤字
Jc% >=`f apparent financial solvency 表面偿债能力
&gEu%s^wR apparent partner 表面合伙人
dna f>G3 application for personal assessment 个人入息课税申请书
gCm?nb) application of fund 资金应用
x.r`( application to release as liquidator and to destruct the books of accounts and documents
W>Rv 申请免除清盘人职务及毁灭帐簿与文件
~V|!\CB appointed actuary 委任精算师
ckP3[@Su { appointed auditor 委任核数师；委任审计师
B 6pz1P?e} appointed trustee 委任的受托人
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_#{2( appointer 委任人
p.}[!!m P apportioned pro rata 按比例分摊
Y3zO7*-@ apportionment 分配；分摊
f%}+.e D Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
0,A?*CO apportionment formula 分摊方程式
bT*4Qd4W apportionment of estate duty 遗产税的分摊
JWn{nJ$] appraisal 估价；评估
C1do]1VH appreciable growth 可观增长
V_1# 7 appreciable impact 显着影响
pnG8c< appreciable increase 可观增长
=!c+|X` appreciation 增值；升值
0l6djN appreciation against other currencies 相对其他货币升值
R`?^%1^N appreciation of the exchange value of Hong Kong dollar 港元汇值上升
7 r<>^j' appreciation tax 增值税
: [9'nR appropriation 拨款；拨用；拨付
&e)p6Eg l appropriation account 拨款帐目
Zll ^tF# Appropriation Bill 拨款法案
=iQm_g appropriation-in-aid system 补助拨款办法
MGz>
,c^wW approved assets 核准资产
8WGM%n#q approved basket stock 认可一篮子证券
-U $pW( ~ approved budget 核准预算
{.OoOqq9 approved charitable donation 认可慈善捐款
N9PM.nbd% approved charitable institution 认可慈善机构
j)DZmGg&t approved currency 核准货币；认可货币
vWovR` approved estimates 核准预算
U:|v(U $"? approved estimates of expenditure 核准开支预算
@[RY8~ approved overseas insurer 核准海外保险人
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f@ approved overseas trust company 核准海外信托公司
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m1W<` approved pooled investment fund 核准汇集投资基金
I`kp5lGD2 approved provident fund scheme 认可公积金计划
bx^EaXj( r approved provision 核准拨款
kZ}u approved redeemable share 核准可赎回股份
M\6 `2q approved regional stock 认可地区性证券
j* `!o/=LI approved retirement scheme 认可退休金计划
?KXQ)Y/su approved subordinated loan 核准附属贷款
<3x#(ms!! arbitrage 套戥；套汇；套利
z\Y^x 9 arbitrageur 套戥者；套汇者
7uxPkZbb arbitrary amount 临时款项
mO>
M =2A arrangement 措施；安排；协定
K-C,+ eI arrears 欠款
d@4!^vD; arrears of pay 欠付薪酬
PcHFj+: arrears of revenue 逾期未收税款；逾期未收的帐项
wT= hO + articles of association 组织章程；组织细则；组织章程细则
B[B<U~I} Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
:t
S"sM ascertainment of profit 确定利润
%d J>8.jW@ "Asia Clear" “亚洲结算系统”
Kn$1W=B1. Asia Commercial Bank Ltd. 亚洲商业银行有限公司
_ 5w?v~6 5 Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
)o</gt ) Asian Development Fund [ADF] 亚洲发展基金
si_ HN{ Asian dollar bond 亚洲美元债券
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Ap|?n/K Asian dollar market 亚洲美元市场
97wy;'J[u Asian dollar rate 亚洲美元利率
xBfe8lor Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
J8BT% Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
1 " 7#|=1/ asked price 沽盘；喊价；索价；卖方报价
tB =D&L3 assessable income 应评税入息
u=}bq{ assessable loss 应评税亏损
-b0'Q assessable profit 应评税利润
{ah~q}(P assessable value 应评税值
+Cg"2~ assessed profit 估定利润
+ Z<Q^5w@ assessed value 经评估价值
%e7(HfW-U assessment 评税；评定；估价；评税单
akW3\( W} assessment number 评税编号；估价编号
uBq3.+,x* assessment of additional tax 补加税评税
UdW(\ % assessment of performance 业绩评估；实绩评价
;Fem<p)V Assessor 评税主任
6Hbf9,vI asset price bubbles 资产价格泡沫
`h9)`* asset-backed securities 具资产保证的证券
V<V\ 0n!0 assets accretion 资产增值
d74g|`/ assets and liabilities 资产与负债
!GGGh0Bj assets betterment statement 资产递增表；资产改进表
TWR $D assets lending 实物放款；有抵押贷款
t< k [W'# assets of the company passing on the death 死者去世时转移的公司资产
}`N2ZxC0AQ assets pledged as security for liabilities 用作负债抵押的资产
"SU-^z assets portfolio 资产投资组合
e_c;D2' F assets price 资产价格
m?VRX .> assets quality 资产质素
m_"p$m; assets realization 资产变现
TBKd|D'H assets refinancing arrangement 资产再集资安排
)| x%o(n assets securitization 资产证券化
DGZY~(] assets situated outside Hong Kong 在香港以外地方的资产
+'q X
sfc assets stripping 削减资产；拆卖资产
JD{MdhhV assets value 资产值
51M^yG&M assignee 承让人
99Yo1 Q 0 assignment 转让；转让书；转让契
~d%;~_n assignment of interest 权益转让
7Fi2^DlgX assignment of letters patent and trade mark 专利证书及商标转让
)ClMw!ZrU assignment of property 物业转让；物业转让书
2vkB<[tSs assignment right 转让权
>6I.%! jU assignor 转让人
!UMo 4}Y associate 有联系的人；有关连人士；相联者；合伙人；联系人
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# Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
u[i7: V% associate member 附属会员
7IT l3> associated body corporate 相联法人团体
1.0!H.>q associated company 相联公司；联属公司
CC>fm 1#i\ associated corporation 相联法团
>U~|R=* Association of Chartered Certified Accountants [ACCA] [United Kingdom]
Dq zA U7 公认会计师公会〔英国〕
.? 0>5-SfY Association of Futures Exchange Brokers 香港期货经纪协会
q|u8CX Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
/ " Yx@n association of underwriters 承保人组织
T A0D{ assumption of control 接管
lg onR assurance 担保；保险；转易；转易书
Rz zFhU#r assurance of interest 权益的转易
9S1Ti6A at 19XX price 按一九ＸＸ年价格计算
?YO =J at a discount 按赔价计算；按贴水价格计算；打折扣
%]<RRH.w at a premium 按溢价计算；按升水价格计算
\5[D7} at call 通知付款；按通知
D=~B7b: at constant market price 按固定市价计算
1U7,X6=~ at constant price 按固定价格计算
.b#9q6F-/ at cost 按成本计算
2b#(X'ob at current market price 按当时市价计算；按现时市价计算
wVp4c?s at current price 按当时价格计算；按现时价格计算
(}C^_q:7d at factor cost 按要素成本计算；按生产要素成本计算
$,;S\JmWP at money-of-the-day price 按付款当日价格计算
'>e79f-O) at or better 按指定或较佳价位〔买卖指令〕
P*SCHe' at par 按面值计算；平价
zvGK6qCk at sight 见票即付
TsX+. i' at the close 按收市盘
< 4Q1 2: at the opening 按开市盘
!b7'>b'J<1 attestation 见证；见证条款
k%l_N)38 at-the-money option 平价期权
-jVaS w t attorney 受权人；受托代表人
Be{/2jU % attornment 新拥有人承认书
9 8A(jsj attributable profit 可归属利润
Dr6s ^}}~n attributable share value 可归属股份价值
; wbUk5Tf/ Auckland Stock Exchange 奥克兰证券交易所
=a9etF%B auction 拍卖
~#x :z ^U auctioneer 拍卖商
NuD[-;N ] audit 审计；核数
"br RME3 Audit Commission 审计署
}. xrJ52Tz Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
B.YMP;7> 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〕
B [+(r audit review 帐目审查
2Io 6s ' Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
v\ %B audited account 审计帐目；经审计的帐目
rv}mD audited annual account 经审计的周年帐目
6QII&F g audited balance sheet 经审计的资产负债表
9k\)tWe auditor 核数师；核数主任；审计师
x7.QL?qR. auditor's certificate 核数师证明书；审计师证明书
5pM&h~M auditor's report 核数师报告；审计师报告
(LRM~ 5KVg Aussie bond 澳元债券
~{4n}* austerity budget 紧缩预算
I7fb}j`/ Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
;}/U+ `=D? Australia All Ordinaries Index 澳洲所有普通股票指数
tyEPU^PM Australian Dollar [AUD] 澳元
I /On3"U% Australian Options Market 澳大利亚期权市场
j2 } Australian Securities Commission 澳洲证券事务监察委员会
c~^CKgr~R9 Australian Society of Certified Practising Accountants 澳洲执业会计师公会
H|;*_ Australian Stock Exchange 澳大利亚证券交易所
4mN].X[, Austrian Schilling [ATS] 奥地利先令
X*!Dc,0.k authentication 认证；鉴证
=`Po<7D authority to purchase 委托购买证；委购书
X(k{-|9] authorization 认可；核准；授权；授权书
KdT[* - authorization by direction 指示授权
DH:GI1Yu>I authorization by instruction 指令授权
vZ$U ^>": authorization by warrant 令状授权
i <T P : authorization of unit trust 单位信托的认可
pW s\.::B authorized agent 指定代理人
+Qh[sGDdY authorized capital 法定资本
\ ] authorized clerk 出市员
OXHvT/L` authorized dealer 认可交易商
C$<"w, authorized financial institution 认可财务机构
VEj$^bpp5s authorized fund 认可基金
S]&8St authorized fund house 获授权的基金公司；认可基金公司
#bT8QbJ( authorized institution 认可机构
-AjH}A[! authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
oW 1"%i% authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
~x|aoozL authorized insurer 获授权保险人；获认可承保人
~:>AR` 9G authorized investment 特准投资项目
#:J: YMv authorized person 获授权人
*@_u4T7|{ authorized representative 获授权代表
keLR1qf authorized share capital 法定股本
7]Al*) automated quotation system 自动报价系统
e 74zR6 Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
B%tIwUE2 自动交易系统〔香港期货交易所有限公司〕
Vb@ 4( Q automatic adjustment mechanism 自动调整机制
U4>O\sU automatic adjustment system 自动调整系统
[o2w1R\H+x Automatic Clearing House 自动票据交换所
"h=6Q+Ze automatic exchange rates accumulation system 自动化汇率累集系统
d^F|lc ]8 Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
0 "EoC automatic teller machine [ATM] 自动柜员机
"S5S|dB c autopay 自动转帐
XTJvV available assets 可用资产
vS OT*0r available fiscal reserve 现存财政储备
01udlW. available profit 可用利润
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` u Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
ao#!7F average 平均；平均数；海损
M[, D * average basic salary 平均基本薪金
4%
HGM r average consumer expenditure 平均消费开支；一般消费开支
c juZB Fl average cost 平均成本
^=EjadVQ average cost of land production 增辟土地平均成本
'p%= <0vrr average daily turnover 平均每日成交额
ZJ;LD* average daily wage rate 平均每日工资率
*'D=1{WZ! average expenditure pattern 平均开支模式
z[fB!O average growth rate 平均增长率
lT.zNhz:d9 average net fixed assets 固定资产平均净值
2fJ{LC average of relatives 相对价格平均数
zZ%DtxUoU. average price 平均价格
}A]BpSEP average propensity to consume 平均消费倾向；一般消费倾向
,c>N}*6h=W average propensity to save 平均储蓄倾向；一般储蓄倾向
^q
;Cx7T_p average rate 平均率
FigR1/3o'6 average revenue 平均收入；平均收益
^ [k0k(_ average stock 平均库存；平均存货
3{"byfO#% average yearly rent 平均年租
mjb { ~ avoidance of double taxation 避免双重课税
Nbt GlSs8 avoidance of tax 避税
