A:
gp %tMT I1 A share Ａ股；甲类股份
|%n|[LP' abatement of tax 减税；减扣免税额
3SmqXPOw ABN AMRO Bank N.V. 荷兰银行
7Zhli Y1 above-the-line expenditure 线上项目支出；经常预算支出
|_!PD$i- above-the-line receipt 线上项目收入；经常预算收入
{6ajsy5 = ABSA Asia Limited 南非联合亚洲有限公司
9'D8[p% absolute change 绝对数值变更
KX]-ll absolute expenditure 实际开支
zj%cd; absolute guideline figure 绝对准则数字
Wn b)*pPP absolute interest 绝对权益
< JG Yr 4V absolute order of discharge 绝对破产解除令
H+nr5!`kz absolute profit margin 绝对利润幅度
Z=0iPy,m> absolute value 实值；绝对值
{|G&W^` absolutely vested interest 绝对既得权益
u|(aS^H=q absorbed cost 已吸收成本；已分摊成本
-=@K %\\~5 absorption 吸收；分摊；合并
><MGZ?-N absorption rate 吸收率；摊配率；分摊率
O2/%mFS. ACB Finance Limited 亚洲商业财务有限公司
H 3W_}f acceptable form of reciprocity 合理的互惠条件
x/pC%25 acceptable rate 适当利率；适当汇率
w($XEv; acceptance agreement 承兑协议
KwY`<t1lA; acceptance for honour 参加承兑
$cyLI+uz| acceptor 承兑人；接受人；受票人
Uy: @,DW acceptor for honour 参加承兑人
&mCs%l accident insurance 意外保险
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?atGFgu Accident Insurance Association of Hong Kong 香港意外保险公会
*sIi$1vHu accident insurance scheme 意外保险计划
h\Z3y AYd accident year basis 意外年度基准
c>M_?::)0 accommodation 通融；贷款
4mki&\lw` accommodation bill 通融票据；空头票据
>6n@ \n accommodation party 汇票代发人
B ASO$?jf4 account balance 帐户余额；帐户结余
N)`tI0/W account book 帐簿
x*3@,GmZl account collected in advance 预收款项
]%b0[7[ account current book 往来帐簿
?U7&R%Lh` account of after-acquired property 事后取得的财产报告
,q{lYX83S account of defaulter 拖欠帐目
Vjv6\;tt8 account payable 应付帐款
t201ud2$ account payee only [A/C payee only] 只可转帐；存入收款人帐户
B(HNB\3u account receivable 应收帐款
u0<d2Y account receivable report 应收帐款报表
z1z =P%WK account statement 结单；帐单；会计财务报表
\UV T _=Y account title 帐户名称；会计科目
F0DPS:c accountant's report 会计师报告
DK2c]i^|= Accountant's Report Rules 会计师报告规则
89 _&X[X accounting and auditing procedure 会计与审计程序；会计与核数程序
#MmmwPB_ Accounting Arrangements 《会计安排》
J$o[$G_Z accounting basis 会计基础
JI28}Cxs0 accounting by Official Receiver 破产管理署署长呈交的帐目
{' cs![U Accounting Circular 《会计通告》
FZ;Y vdX6 accounting class 会计类别
h+\$ Z] accounting date 记帐日期；会计结算日期
Ke'YM{ accounting for money 款项核算
EfMG(oI Accounting Officer 会计主任
`K1PGibV accounting period 会计报告期；会计期
U`}, )$ accounting policy 会计政策；会计方针
',v0vyO8 accounting practice 会计惯例
gME:\ud$ accounting principle 会计准则
s2,`eV accounting record 会计记录
Py( w T%w accounting report 会计报告
So3,Z'z= Accounting Services Branch [Treasury] 会计事务部〔库务署〕
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3AjzW Accounting Society of China 中国会计学会
lk5_s@V
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$\ =6."R5< accounting system 会计制度；会计系统
w+:+r/!g accounting transaction 会计事项；帐务交易
F!DrZd>\ accounting treatment 会计处理
YB(#]H|8S accounting year 会计年度
L>|A6S#y8/ accretion 增值；添加
2b vYF ;<r accrual 应计项目；应累算数目
6PVl Z accrual basis 应计制；权责发生制
74</6T]^ accrual basis accounting 应计制会计；权责发生制会计
|qFN~ ! accrue 应累算；应计
476M` gA accrued benefit 应累算利益
= m!! accrued charges 应计费用
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( accrued cumulative preference share dividend 应累算的累积优先股股息
hNgcE,67q accrued expenses 应累算费用
GL oL4el accrued interest payable 应付利息；应计未付利息
lB YS>4~ accrued interest receivable 应收利息；应计未收利息
{RWahnr{ accrued right 累算权益
*{L<BB^ accruing profit 应累算的利润
CVn;RF6 accumulated fiscal reserve 累积财政储备
EV;;N accumulated profit 累积利润；滚存溢利
3M5=@Fwkr accumulated reserve 累积储备
^$^Vd@t>a accumulation of surplus income 累积收益盈余
`pn-fk acquired assets 既得资产
ixUiXP acquisition 收购；购置；取得
QQ2OZy> W acquisition cost 购置成本
#EwRb<'Em acquisition expenses 购置费用
@idp8J [td acquisition of 100% interest 收购全部股权
6r ?cpJV{
acquisition of control 取得控制权
U7f#Z acquisition of fixed assets 购置固定资产
OmQuAG
^\x acquisition of shell “买壳”
oD|+X/F K acquisition price 收购价
B@: XC&R^ act of God 天灾
`jl. f acting partner 执事合伙人
y[Fw>g1`q active market 买卖活跃的市场；交投畅旺的市场；旺市
X]f#w active partner 积极参与的合伙人
k/6G j}l'o active trading 交投活跃
S
a#d?:L actual circulation 实际流通
Q}`2Y^. actual cost 实际成本
A*?/F:E actual expenditure 实际开支；实际支出
u+"hr"}${ actual income 实际入息；实际收入；实际收益
8wN U2yH+D actual market 现货市场
bC>yIjCTn actual price 现货价；实际价格
~S~x@&yR actual profit 实际利润
ESXU,
qK]v actual quotation 实盘；实际价位；实际报价
TbSt {TX actual year basis 按实际年度计算
ff2.| 20 actuals 实货
RaJ }>e actuarial investigation 精算调查
FkkZyCqZ` actuarial principle 精算原则
n$Oky-P" actuarial report 精算师报告
^~hhdwu3a Actuarial Society of Hong Kong 香港精算学会
{yl/T:Bh& actuarial valuation 精算师估值
`~s,W.Eu4 actuary 精算师
_<&K]e@dp ad referendum agreement 暂定协议；有待覆核的协定
7xa@wa?!L ad valorem duty 从价税；按值征税
>H]|A<9u( ad valorem duty system 从价税制
Q{)F $]w ad valorem fee 从价费
CuGOjQ-k~ ad valorem tariff 从价关税
5>^ W}0s additional allowance 额外免税额
{e!uvz,e additional amount for unexpired risk 未过期风险的额外款额
^Xz`hR additional assessable profit 补加应评税利润
B[k+#Y YY additional assessment 补加评税
AF{7<v>/P additional commitment 额外承担
DdA}A>47 additional commitment vote 额外承担拨款
0 Ci"tA3" additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
T[2f6[#[_ additional dependent parent allowance 供养父母额外免税额
`qy6 qKl
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^?l-YnQqm? additional stamp duty 附加印花税
4N^ Qd3[d additional tax 补加税罚款；补加税款
Yk*57&QI Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
x%Y a*T adjudged bankrupt 被裁定破产
=Z$=-\<x0. adjudicated bankrupt 裁定破产人
]idD&5gd adjudication fee 裁定费；评定印花税额手续费；评估契据费
s Gm(Aax*0 adjudication of bankruptcy 裁定破产；宣告破产
[Z`:1_^0} adjudication of insolvency 裁定无力偿还债务
3 qd-,qC adjusted actual 经调整的实数；调整后的实数
q?'gwH37 adjusted current assets 经调整的流动资产；调整后的流动资产
;),O*Z |"v adjusted figure 经调整的数字；调整后的数额
SwmPP- n adjusted liabilities 经调整的负债；调整后的负债
eDMwY$J
adjusted loss 经调整的亏损；调整后的亏损
GzE3B';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
vd X~E9 7 adjusted profit 经调整的利润；调整后的利润
(YWc%f4 adjusted surplus 经调整的盈余额；调整后的盈余额
-X[8 soz adjusted value 经调整的价值；调整后的价值
2wim P8 adjustment 调整；修订；理算〔保险〕
kl<B*:RqH adjustment centre 调剂中心
R S_lQ{' adjustment lag 调整过程的时间差距；调整时差
I4DlEX adjustment mechanism 调整机制
7)5 $ 1 adjustment of loss 亏损调整
}R] }@i~i adjustment process 调整过程；调整程序
fbbl92p adjustment range 调整幅度
EG:WE^4 administered exchange rate 受管制汇率
hF%~iqd Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
Bv|9{:1%X} administration expenses 行政费用
!-}*jm p< administration fee 手续费；行政费
UK9MWC5g9 administration in bankruptcy 破产管理
3'NL1d u administration order 遗产管理令
9;WOqBD administrator 管理人；遗产管理人
:FgRe,D administrator of the estate 遗产管理人
6}FDL B A admission of debt 债项承认书
x @R A1&c admission of proof 接纳债权证明
g|*eN{g]uE advance 放贷款项；垫付款项；预支款项；预付款项
; w&yGm advance account 暂支帐目；预付款帐户
.mU.eLM advance compensation 预付补偿金
k=/|?% advance from shareholder 股东垫款
B0SmE_u_N advance pending reimbursement 预支以待日后付还
.KMi)1L) advanced economy 先进经济体系
4oEq,o_ advancement 预付；预付财产
u$ / ]59 advances warrant 垫款令
g"AfI advancing 贷出
'-~/!i+= adverse balance 逆差
^+l\YB7pD adverse exchange 逆汇
?01""Om advertisement addressed to shareholders 在报章刊登的致股东通告
K@u."e aD advice for collection 托收通知书
"+ J wS advice of drawing 提款通知书；汇票通知书
$}c@S0%P" advice of payment 付款通知
9%k.GE
Advisory Committee [Securities and Futures Commission]
OU5|m%CmO 谘询委员会〔证券及期货事务监察委员会〕
P!&CH4+ Advisory Committee on Diversification 经济多元化谘询委员会
:^L]Da3 affidavit 誓章；遗产申报誓章
S G o:FG affidavit of no receipt 述明无收款的誓章
$Lbe 5d?\ affiliate 联号；联营公司；附属公司
8q LgB
affiliated company 附属公司；联号；联营公司
%Yn )t3d affirmation [estate duty] 非宗教式宣誓〔遗产税〕
>u[1 v affordability 负担能力
$%"}N _M African Development Bank [AfDB] 非洲开发银行
s
!vROJ after-acquired property 事后取得的财产
wLp
t2 b8S after-hours dealing 市后交易
])l[tVHm after-tax profit 税后盈利；税后利润；税后溢利
sN) .Jo agency agreement 代理协议
PvBbtC-9b agency expenses 代理机构的开支
3jVm[c5%] agency fee 代理费
)'CEWc% Agency Law 《代理法》
!>);}J!e] agent 代理人；承销人
5K-)X9z? agent of company 公司代理人
* M<=K.*\G agent's fee 代理人费；经纪费
]<?)(xz aggregate 总计；总数；总体数字
1KR|i" aggregate amount 总款额；总额
&>b1ES.> aggregate assets and liabilities 总体资产与负债
?B!ZqJ # aggregate at constant price 按固定价格计算的总体数字
~0{Kga aggregate demand 总需求
32F GDM aggregate gross position 总持仓量
pNWp3+a' aggregate limit 总限额
Iba L.t\> aggregate of salaries tax 合计薪俸税
_Cs}&Bic_ aggregate performance 总体表现；总体业绩
T/6=A$4
# aggregate supply 总体供应
TmZ[?IL, aggregate surplus 总盈余
6(^9D_"@ aggregate total 整体总额
w1G .^ aggregate value 总值；合计价值
d iL l>z aggregated basis 合计基准
lH>XIEj aggregated net chargeable income 合计应课税入息实额
<|G~S<y} aggregation 合并计算；合计；总和
#iDFGkK / aggregation of incomes of husband and wife 夫妇入息合并计算
! HC<aWb aggregation of property 财产的总和
BT#g?=n#` agio 差价；贴水
}f'1x %RS^ Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
ng*E9Puu[ Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
A :J{ 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
Xkm2C ) Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
<5}du9 @ 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
u@'zvkb@ Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
A+DYIS 《香港政府和大韩民国政府关于相互促进和保护投资协定》
X&8,.=kt"
agreement for a settlement 授产协议
`R?W @,@' agreement for assignment 转让协议
sB/s17 ar agreement for sale 售卖协议；买卖协议
p>O< "X@ agreement for sale and purchase 买卖协议
X1dG'PQ agreement for the payment of interest 支付利息协议
GP'Y!cl agreement for the repayment of money 还款协议
:vT%5CQ agreement of reinsurance 再保险协议
6x{ IY Agricultural Bank of China 中国农业银行
:J-5Q]# air passenger departure tax 飞机乘客离境税
l!` 0I] } Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
*
XG Bym airport tax 机场税
@&B!P3{ f alcohol duty 酒精税
~l6 Y<-! alienation 让与；让渡；转让
9v2 ; alimony 生活费；赡养费
[![ (h % All Ordinaries Index [AOI] 所有普通股指数
A\.*+k/B all risks 全险；综合险
!c($ C All Sales Record for Stock Market 《股票市场成交报告》
_If?&KJ r Allied Capital Resources Limited 新联财务有限公司
Vatt9 all-items index [Consumer Price Index] 总指数〔消费物价指数〕
R!qrb26k allocation letter 拨款信件
(W!$6+GT allocation of fund 分配款项；预留款项
Dd O ' allocation of profit 利润分配；溢利分配
m huaXbr allocation warrant 拨款令
P tOnj)Q allotment 分配；配股
ybO ,~TQ allotment notice 股份配售通知；配股通知
.Y.#
d7TA allotment of shares 股份分配
mK4|=Q allowable 可获宽免；免税的
;BVhkW A allowable business loss 可扣除的营业亏损
j!)p NZW.< allowable expenses 可扣税的支出
LTc t0Gh allowance 免税额；津贴；备抵；准备金
db~ :5#* allowance for debts 债项的免税额
O+j:L allowance for depreciation by wear and tear 耗损折旧免税额
:n9^:srGZH allowance for funeral expenses 殡殓费的免税额
H\bIO!vb allowance for inflation 为通货膨胀而预留的款项；通胀准备金
L|w-s4L allowance for repairs and outgoings 修葺及支出方面的免税额
_AbEQ\P{ allowance to debtor 给债务人的津贴
#wiP{+%b alteration of capital 资本更改
dhkpkt<G8 alternate trustee 候补受托人
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1a^@? amalgamation 合并
2GzpWV( ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
AMz=HN ambit of charges 征税范围；收费范围
R!G7;m'N1 amended valuation 经修订的估值
Yk?q7xuT American Commodities Exchange 美国商品交易所
G'f"w5%qZv American Express Bank Limited 美国运通银行
<DS6-y American Stock Exchange 美国证券交易所
N2e<Y_T amortization 摊销
]S geZ07 amount due from banks 存放银行同业的款项
@~3c;9LkY amount due from banks abroad 存放海外银行同业的款项
3wl>a#f amount due from holding companies 控股公司欠款
i@L2W>{P amount due from local banks 存放本港银行同业的款项
/)TEx}wk amount due to banks 银行同业的存款
}}1Q<pu M amount due to banks abroad 海外银行同业的存款
E
ET 2|*} amount due to holding companies 控股公司存款
V p{5Kxq amount due to local banks 本港银行同业的存款
Y_sV e amount due to outport banks 外埠银行同业的存款
s3 $Q_8H amount for note issue 发行纸币的款额
R2W_/fs G amount of bond 担保契据的款额
-+_&#twU amount of consideration 代价款额
;$< ek(i7 amount of contribution 供款数额
}wXD%X@)l amount of indebtedness 负债款额
4N j?U Da amount of principal of the loan 贷款本金额
) 7J>:9 h amount of rates chargeable 应征差饷数额
MNC!3d(D\R amount of share capital 股本额
B,,d~\ amount of sums assured 承保款额
>,Z{wxz J amount of variation 变动幅度
-+|[0hpw amount of vote 拨款数额
v1)6")8o+ amount payable 应付款额
Bn q\Gg amount receivable 应收款额
qw1J{xoHW Amsterdam Stock Exchange 阿姆斯特丹证券交易所
AAgA]OD, analysis 分析
?%Fk0E#>2 ancillary risk 附属风险
UULL:vqq annual account 周年帐目；周年帐目报表；年度决算；年结
\
6 a annual accounting date 年结日期
z?[DW* annual allowance 每年免税额；年积金；年度津贴；年津
k)Wz b annual balance 年度余额
zX `RN )C annual disposable income 每年可动用收入
F9w&!yW: annual estimates 周年预算
KW^aARJ) annual fee 年费
J7o?h9 annual general meeting 周年大会
Xs@ ^D, annual growth rate 年增率；每年增长率
Hc|U @G annual long-term supplement 长期个案每年补助金
*pp1Wa7O annual pensionable emolument 可供计算退休金的年薪
^^uD33@_ annual report 年报
+9CU nRv Annual Report on the Consumer Price Index 《消费物价指数年报》
*'-^R9dN.S annual return 周年报表；周年申报表；每年报税表格
IoOnS) Annual Return Rules 《周年报表规则》
!@k @7~i annual review of consumer prices 每年消费物价回顾
MDt?7c annual roll-forward basis 逐年延展方式
c\MDOD%9 annual salary 年薪
\-w s[ annual statement 年度报表；年度决算表
V.:A'!$# Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
)W|jt/ annuitant 年金受益人
p>3 '77
V annuity 年金
mC(t;{ annuity contract 年金合约
%;$Y|RbmqE annuity on human life 人寿年金
_B FX5 ifK antecedent debt 先前的债项
38i,\@p`9$ ante-dated cheque 倒填日期支票
3
?~+5DU anticipated expenditure 预期开支
zAJUL anticipated net profit 预期纯利
@8yFM % anticipated revenue 预期收入
S]O Hv6 anti-inflation measure 反通货膨胀措施
,>v9 Y#U anti-inflationary stance 反通货膨胀立场
Ct+% apparent deficit 表面赤字
o1+]6s+j} apparent financial solvency 表面偿债能力
,6 \f4/ apparent partner 表面合伙人
:exuTn application for personal assessment 个人入息课税申请书
',Pk>f]AB- application of fund 资金应用
x~tQ YK application to release as liquidator and to destruct the books of accounts and documents
5N<v'6&= 申请免除清盘人职务及毁灭帐簿与文件
Z"Ni
Y appointed actuary 委任精算师
'fFdqsXr appointed auditor 委任核数师；委任审计师
+Q0-jS#d appointed trustee 委任的受托人
S'p`ECfVMA appointer 委任人
2tm-:CPG apportioned pro rata 按比例分摊
tuV?: g? apportionment 分配；分摊
>Fk `h=Wd Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
T?{9Z apportionment formula 分摊方程式
v=-3 ,C apportionment of estate duty 遗产税的分摊
"e<.
n appraisal 估价；评估
z }8L}: appreciable growth 可观增长
:=v{inN appreciable impact 显着影响
-wMW@:M_ appreciable increase 可观增长
b)^ZiRW`` appreciation 增值；升值
-GVG1#5 appreciation against other currencies 相对其他货币升值
HW Os@ !cL appreciation of the exchange value of Hong Kong dollar 港元汇值上升
PGl -2 Cr appreciation tax 增值税
} /3pC a appropriation 拨款；拨用；拨付
"m;]6B." appropriation account 拨款帐目
z}&C(m:al Appropriation Bill 拨款法案
^ZWFj?`\UV appropriation-in-aid system 补助拨款办法
V_622~Tc/[ approved assets 核准资产
W+C_=7_ approved basket stock 认可一篮子证券
8;&S9'ci approved budget 核准预算
g@VndAp approved charitable donation 认可慈善捐款
_rd j,F8 approved charitable institution 认可慈善机构
0(9@GIT approved currency 核准货币；认可货币
Am0C|(#Xm approved estimates 核准预算
q *TKs#3 approved estimates of expenditure 核准开支预算
g_c)Ts( approved overseas insurer 核准海外保险人
bv>lm56 approved overseas trust company 核准海外信托公司
jZ,[{Z(N
approved pooled investment fund 核准汇集投资基金
a;(zH*/XK approved provident fund scheme 认可公积金计划
JM l hBh approved provision 核准拨款
utJVuJw:t approved redeemable share 核准可赎回股份
#(g+jb0E approved regional stock 认可地区性证券
b7sE approved retirement scheme 认可退休金计划
m>dcb
6B+g approved subordinated loan 核准附属贷款
y]f^`2L!8> arbitrage 套戥；套汇；套利
lA-!~SM v" arbitrageur 套戥者；套汇者
ey\{C`(__y arbitrary amount 临时款项
UZXcK l>u arrangement 措施；安排；协定
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Xk?.A_D arrears 欠款
)pn 7DIXG arrears of pay 欠付薪酬
ai
_fN arrears of revenue 逾期未收税款；逾期未收的帐项
B00wcYM<1r articles of association 组织章程；组织细则；组织章程细则
^|i\d \ Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
0W%}z}/ N ascertainment of profit 确定利润
`R52{B#&/ "Asia Clear" “亚洲结算系统”
7 P^{*! Asia Commercial Bank Ltd. 亚洲商业银行有限公司
mKQST ]5 Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
fB,1s}3H n Asian Development Fund [ADF] 亚洲发展基金
W)msaq, Asian dollar bond 亚洲美元债券
"u8o?8+q~ Asian dollar market 亚洲美元市场
G,|]a#w&v. Asian dollar rate 亚洲美元利率
B~g05`s Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
|$?Ux ,(6 Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
\(U " _NPp asked price 沽盘；喊价；索价；卖方报价
T_tDpq_| assessable income 应评税入息
'EET3R K-S assessable loss 应评税亏损
Yj7= T%5 assessable profit 应评税利润
/,N!g_"Z assessable value 应评税值
>dvWa-rNUT assessed profit 估定利润
Bx : So6: assessed value 经评估价值
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-X@.P assessment 评税；评定；估价；评税单
^ lc}FN assessment number 评税编号；估价编号
:`u&TXsu assessment of additional tax 补加税评税
K[>@'P}y assessment of performance 业绩评估；实绩评价
UtBlP+bE?y Assessor 评税主任
}A )36 asset price bubbles 资产价格泡沫
Zjic"E1 asset-backed securities 具资产保证的证券
U Q.D!q assets accretion 资产增值
[q+e]kD assets and liabilities 资产与负债
H@2"ove-uC assets betterment statement 资产递增表；资产改进表
j_'rhEd LP assets lending 实物放款；有抵押贷款
@f5@0A\0 assets of the company passing on the death 死者去世时转移的公司资产
:&0yf;>v assets pledged as security for liabilities 用作负债抵押的资产
:{i$2\D H6 assets portfolio 资产投资组合
bqQO E 4; assets price 资产价格
{ .3 assets quality 资产质素
@Gn?8Ur% assets realization 资产变现
VXc+Wm*W assets refinancing arrangement 资产再集资安排
j*La ,iF assets securitization 资产证券化
k4F"UG-` assets situated outside Hong Kong 在香港以外地方的资产
$,e?X}4 assets stripping 削减资产；拆卖资产
)y/DGSd
assets value 资产值
f{^M.G@ assignee 承让人
k#E z assignment 转让；转让书；转让契
<K#'3&*$s assignment of interest 权益转让
(4 /]dTb assignment of letters patent and trade mark 专利证书及商标转让
W93JY0Ls9| assignment of property 物业转让；物业转让书
&I}T<v{f assignment right 转让权
Q) ,3&4pM assignor 转让人
s\Pt,I@Y_ associate 有联系的人；有关连人士；相联者；合伙人；联系人
!(]dz~sM Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
g#'fd/?Q associate member 附属会员
x*R8^BA]pR associated body corporate 相联法人团体
"h;;. Y8e associated company 相联公司；联属公司
( ztim associated corporation 相联法团
Y=:KM~2hv Association of Chartered Certified Accountants [ACCA] [United Kingdom]
o!=l B fI 公认会计师公会〔英国〕
/y9J) lx Association of Futures Exchange Brokers 香港期货经纪协会
i2FD1*=/? Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
q1TW?\pjb: association of underwriters 承保人组织
P"bknXL assumption of control 接管
m/<F 5R assurance 担保；保险；转易；转易书
:(l $^
M assurance of interest 权益的转易
O\4+_y at 19XX price 按一九ＸＸ年价格计算
?bt `fzX{l at a discount 按赔价计算；按贴水价格计算；打折扣
5rf H;` at a premium 按溢价计算；按升水价格计算
[<Os~bfOv at call 通知付款；按通知
ia^%Wg7 at constant market price 按固定市价计算
5qd_> UHp at constant price 按固定价格计算
ovDJ{3L6O at cost 按成本计算
t8DL 9RW' at current market price 按当时市价计算；按现时市价计算
&>W (l. at current price 按当时价格计算；按现时价格计算
p]h*6nH>~ at factor cost 按要素成本计算；按生产要素成本计算
`*" H /QG at money-of-the-day price 按付款当日价格计算
(zs4#ja2, at or better 按指定或较佳价位〔买卖指令〕
p2Dh3)& at par 按面值计算；平价
< g 3du~ at sight 见票即付
rQcRjh+E
H at the close 按收市盘
U R1JbyT at the opening 按开市盘
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DuE# attestation 见证；见证条款
0i5y(m&7 at-the-money option 平价期权
bB:r]*_
s] attorney 受权人；受托代表人
3`fJzS% O attornment 新拥有人承认书
+HOCVqx attributable profit 可归属利润
: WK"-v attributable share value 可归属股份价值
_(oP{w gB Auckland Stock Exchange 奥克兰证券交易所
vv2vW=\ auction 拍卖
~_ u*\]- auctioneer 拍卖商
15xd~V?ai: audit 审计；核数
Me gE--h Audit Commission 审计署
=f4[=C$&` Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
<G~} N 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
Sa;<B:| audit review 帐目审查
t;.^K\S4 Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
@K$VV^wp audited account 审计帐目；经审计的帐目
%@lV-(5q audited annual account 经审计的周年帐目
Lj&1K~U audited balance sheet 经审计的资产负债表
n5Nan
auditor 核数师；核数主任；审计师
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R5 auditor's certificate 核数师证明书；审计师证明书
_{LN{iqDv auditor's report 核数师报告；审计师报告
*GbVMW[A> Aussie bond 澳元债券
I*A0?{ austerity budget 紧缩预算
3Q'[Ee2-3 Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
.3lGX`d{ Australia All Ordinaries Index 澳洲所有普通股票指数
gDQkn {T.% Australian Dollar [AUD] 澳元
.D8~)ZWN Australian Options Market 澳大利亚期权市场
eg" =H50 Australian Securities Commission 澳洲证券事务监察委员会
aho'|%y) Australian Society of Certified Practising Accountants 澳洲执业会计师公会
cOSxg=~>u Australian Stock Exchange 澳大利亚证券交易所
n7IL7? !o Austrian Schilling [ATS] 奥地利先令
`z|= ~ authentication 认证；鉴证
pk-yj~F } authority to purchase 委托购买证；委购书
NP K#].F authorization 认可；核准；授权；授权书
V_&GYXx(J authorization by direction 指示授权
Zm%VG(l authorization by instruction 指令授权
kmm authorization by warrant 令状授权
E rop9T1 authorization of unit trust 单位信托的认可
@br@[RpB authorized agent 指定代理人
?HrK\f3wWO authorized capital 法定资本
lLu ID authorized clerk 出市员
=X-^YG3x authorized dealer 认可交易商
vk
@%R authorized financial institution 认可财务机构
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|QX authorized fund 认可基金
"?ap gx 6 authorized fund house 获授权的基金公司；认可基金公司
j5L )N authorized institution 认可机构
KX?o
n sZ authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
)W&o?VRfO authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
GWF/[ % authorized insurer 获授权保险人；获认可承保人
qbS'|--wH authorized investment 特准投资项目
&/Eg2 authorized person 获授权人
Lw*;tL <, authorized representative 获授权代表
9[cp7 Rcb authorized share capital 法定股本
fCgBH~w,9 automated quotation system 自动报价系统
ecr88 6 Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
Ua):y) A 自动交易系统〔香港期货交易所有限公司〕
L|&'jH) automatic adjustment mechanism 自动调整机制
$.H:8^W automatic adjustment system 自动调整系统
$/u1chf Automatic Clearing House 自动票据交换所
-O'{:s~ automatic exchange rates accumulation system 自动化汇率累集系统
)!t CC-Cr Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
FH)t: !# automatic teller machine [ATM] 自动柜员机
CzYGq autopay 自动转帐
=%!e(N'p available assets 可用资产
T}C2e! _O available fiscal reserve 现存财政储备
7#QLtU available profit 可用利润
OnZF6yfN=3 Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
b,nn&B5@{ average 平均；平均数；海损
OE_ QInb< average basic salary 平均基本薪金
Lj}>Xy(7< average consumer expenditure 平均消费开支；一般消费开支
;W]D ~ X& average cost 平均成本
&!ED# gs average cost of land production 增辟土地平均成本
?2{bKIV_ average daily turnover 平均每日成交额
_|N}4a average daily wage rate 平均每日工资率
# @ 9)h average expenditure pattern 平均开支模式
G+0><,S average growth rate 平均增长率
9]"S:{KSCn average net fixed assets 固定资产平均净值
ac9qj average of relatives 相对价格平均数
v @:~mwy average price 平均价格
kr%2 w average propensity to consume 平均消费倾向；一般消费倾向
@.'z* |z average propensity to save 平均储蓄倾向；一般储蓄倾向
=WC-Sj{I average rate 平均率
!RS9%ES_? average revenue 平均收入；平均收益
rJ'/\Hh5P average stock 平均库存；平均存货
puOC60zI average yearly rent 平均年租
K* ~]fy avoidance of double taxation 避免双重课税
_@Y"$V]=Vt avoidance of tax 避税
