A:
13JZ\`ceb A share Ａ股；甲类股份
c4Leh"ry abatement of tax 减税；减扣免税额
~[N"Q|D3Y ABN AMRO Bank N.V. 荷兰银行
B2kKEMdGg above-the-line expenditure 线上项目支出；经常预算支出
$>M-oNeC above-the-line receipt 线上项目收入；经常预算收入
S6d&w6 ABSA Asia Limited 南非联合亚洲有限公司
qOqU
CRUe: absolute change 绝对数值变更
Xn%t y@8 absolute expenditure 实际开支
H{d;, KfX absolute guideline figure 绝对准则数字
vvi [+$M absolute interest 绝对权益
JmP[ 9" absolute order of discharge 绝对破产解除令
yIq.
m= absolute profit margin 绝对利润幅度
%"jp': absolute value 实值；绝对值
v1j&oA}$. absolutely vested interest 绝对既得权益
}Sx+: N* absorbed cost 已吸收成本；已分摊成本
uHQf <R$: absorption 吸收；分摊；合并
u 3k{s absorption rate 吸收率；摊配率；分摊率
W"meH~[Cp ACB Finance Limited 亚洲商业财务有限公司
Gi +ZI{) acceptable form of reciprocity 合理的互惠条件
W2`/z)[*> acceptable rate 适当利率；适当汇率
y KhN 1kY acceptance agreement 承兑协议
/cXV J(# j acceptance for honour 参加承兑
{CaTu5\ acceptor 承兑人；接受人；受票人
ZzO^IZKlC acceptor for honour 参加承兑人
fep8hf B; accident insurance 意外保险
VpO+52& Accident Insurance Association of Hong Kong 香港意外保险公会
! N !A% accident insurance scheme 意外保险计划
j3Yz=bsQ{c accident year basis 意外年度基准
O{{\jn|lR accommodation 通融；贷款
b%TLvV 9F accommodation bill 通融票据；空头票据
svWQk9d accommodation party 汇票代发人
%7wNS account balance 帐户余额；帐户结余
9j8<Fs0M account book 帐簿
q}+Fm?B account collected in advance 预收款项
=jWjUkm2 account current book 往来帐簿
0 |ch RX account of after-acquired property 事后取得的财产报告
}o d5kK; account of defaulter 拖欠帐目
'
X9D( ?O account payable 应付帐款
$&ZN%o3 account payee only [A/C payee only] 只可转帐；存入收款人帐户
x-@}x@n&[ account receivable 应收帐款
bm\ Zp account receivable report 应收帐款报表
DX b=K u account statement 结单；帐单；会计财务报表
+M{A4nYY|1 account title 帐户名称；会计科目
Uaz$<K6 accountant's report 会计师报告
\:5 M0 Accountant's Report Rules 会计师报告规则
=U`9_]~1c@ accounting and auditing procedure 会计与审计程序；会计与核数程序
O/ ih9 , Accounting Arrangements 《会计安排》
U{Xx)l/o accounting basis 会计基础
YVW`|'7)| accounting by Official Receiver 破产管理署署长呈交的帐目
z#u<]] 5 Accounting Circular 《会计通告》
.QLjaEja accounting class 会计类别
AM:lU accounting date 记帐日期；会计结算日期
xsERn F>` accounting for money 款项核算
>g+e`!;6 Accounting Officer 会计主任
2 )F~
accounting period 会计报告期；会计期
w 7e+~8| accounting policy 会计政策；会计方针
*%aWGAu: accounting practice 会计惯例
Z[GeU>?P accounting principle 会计准则
5<77o| accounting record 会计记录
KM9) accounting report 会计报告
$gPR3*0 Accounting Services Branch [Treasury] 会计事务部〔库务署〕
',l}$]y5 Accounting Society of China 中国会计学会
iebnQf accounting statement 会计报表
LSlYYyt accounting system 会计制度；会计系统
7H$wpn
Zln accounting transaction 会计事项；帐务交易
9k *1_ accounting treatment 会计处理
Mrly(*!U"@ accounting year 会计年度
sIz*r Gz accretion 增值；添加
:YUQK y accrual 应计项目；应累算数目
tg"NWp6 accrual basis 应计制；权责发生制
G|+naZ accrual basis accounting 应计制会计；权责发生制会计
N#&/d nV accrue 应累算；应计
zy\R>4i'#Q accrued benefit 应累算利益
"eH.<& accrued charges 应计费用
P>wT p) accrued cumulative preference share dividend 应累算的累积优先股股息
(&@,Z I; accrued expenses 应累算费用
=;m;r!,K accrued interest payable 应付利息；应计未付利息
di|5 |bn7 accrued interest receivable 应收利息；应计未收利息
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!`:/k accrued right 累算权益
O!ngQr I accruing profit 应累算的利润
S7kZpD $ accumulated fiscal reserve 累积财政储备
;0JK>c
]# accumulated profit 累积利润；滚存溢利
e"^n^_9 accumulated reserve 累积储备
`&/ ~%> accumulation of surplus income 累积收益盈余
Z9p`78kYyh acquired assets 既得资产
*Hed^[sO acquisition 收购；购置；取得
( SiwO.TZ acquisition cost 购置成本
4<<T#oW.:G acquisition expenses 购置费用
;vp[J&= acquisition of 100% interest 收购全部股权
q'CtfmI`r= acquisition of control 取得控制权
|S.; ']t+ acquisition of fixed assets 购置固定资产
jA,| .P> acquisition of shell “买壳”
%Q. | qyq acquisition price 收购价
) mh,F# "L act of God 天灾
Nu4PY@m]C acting partner 执事合伙人
Kq&JvY^ active market 买卖活跃的市场；交投畅旺的市场；旺市
?5Q_G1H& active partner 积极参与的合伙人
Br}0dha3E active trading 交投活跃
u8N"i), actual circulation 实际流通
=&x
u"V actual cost 实际成本
ZB'ms[ actual expenditure 实际开支；实际支出
LG:Mksd8=4 actual income 实际入息；实际收入；实际收益
CZ|h` ";P2 actual market 现货市场
b U{lV<R, actual price 现货价；实际价格
`S:LuU8e actual profit 实际利润
a<Ksas'5S actual quotation 实盘；实际价位；实际报价
= 2R0 g2n actual year basis 按实际年度计算
" ,>,t_J actuals 实货
jlb=]hp8% actuarial investigation 精算调查
2|:x_rcj actuarial principle 精算原则
K['Gp>l actuarial report 精算师报告
nmy!.0SQ- Actuarial Society of Hong Kong 香港精算学会
dA[S@ysvG actuarial valuation 精算师估值
]`T*}$| actuary 精算师
5o2vj8:: ad referendum agreement 暂定协议；有待覆核的协定
hw)#TEt ad valorem duty 从价税；按值征税
'E_~> ad valorem duty system 从价税制
WP ~]pduT ad valorem fee 从价费
_2wH4 ^Vb ad valorem tariff 从价关税
Cw,;>>Y_b< additional allowance 额外免税额
.NRSBk additional amount for unexpired risk 未过期风险的额外款额
nv}z%.rRUj additional assessable profit 补加应评税利润
+H6cZ, additional assessment 补加评税
$I4:g.gKpG additional commitment 额外承担
Og/@w& additional commitment vote 额外承担拨款
.EdQ]c-E= additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
>O/1Lpl.3 additional dependent parent allowance 供养父母额外免税额
% P HYJc additional provision 额外拨款
%?i~`0-:n% additional stamp duty 附加印花税
BU=;rz!; additional tax 补加税罚款；补加税款
h $2lO^ Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
*sYvV, adjudged bankrupt 被裁定破产
U#' WP adjudicated bankrupt 裁定破产人
0;n}{26a adjudication fee 裁定费；评定印花税额手续费；评估契据费
p{W'[A{J . adjudication of bankruptcy 裁定破产；宣告破产
`HV~.C adjudication of insolvency 裁定无力偿还债务
1azj%WY adjusted actual 经调整的实数；调整后的实数
bO6LBSZx] adjusted current assets 经调整的流动资产；调整后的流动资产
6<
@F adjusted figure 经调整的数字；调整后的数额
MwO`DrV adjusted liabilities 经调整的负债；调整后的负债
~X<Ie9m1x adjusted loss 经调整的亏损；调整后的亏损
Cs?[
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
6 5>}Q.p adjusted profit 经调整的利润；调整后的利润
I6.}r2?;A adjusted surplus 经调整的盈余额；调整后的盈余额
-0:Equ?pz adjusted value 经调整的价值；调整后的价值
%}1 v- z adjustment 调整；修订；理算〔保险〕
4 #Id0[' adjustment centre 调剂中心
gf^XqTLs adjustment lag 调整过程的时间差距；调整时差
u~ \l~v^mj adjustment mechanism 调整机制
@; 0t+ adjustment of loss 亏损调整
~xakz BE adjustment process 调整过程；调整程序
1b`WzoJgH adjustment range 调整幅度
L2`a| T= administered exchange rate 受管制汇率
:~4 M9 Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
.xV^%e?H administration expenses 行政费用
3.E3}Jz` administration fee 手续费；行政费
2Wp)CI<\D administration in bankruptcy 破产管理
4 elA<< administration order 遗产管理令
Jx3fS 2 administrator 管理人；遗产管理人
! w2BD^V- administrator of the estate 遗产管理人
&p_V<\(% admission of debt 债项承认书
Ew>lk9 La( admission of proof 接纳债权证明
0. lOSAq advance 放贷款项；垫付款项；预支款项；预付款项
PsCr[\Ul advance account 暂支帐目；预付款帐户
AroYDR ,3+ advance compensation 预付补偿金
i Zn<j'u advance from shareholder 股东垫款
*e%(J$t advance pending reimbursement 预支以待日后付还
Gf\u%S!% advanced economy 先进经济体系
X(dHh O advancement 预付；预付财产
6
TSC7jO advances warrant 垫款令
+_v#V9? advancing 贷出
<EM'|IR? adverse balance 逆差
2{I+H'w8: adverse exchange 逆汇
}KFM8CbS advertisement addressed to shareholders 在报章刊登的致股东通告
^<w3i?KPW advice for collection 托收通知书
{1m.d;(1 advice of drawing 提款通知书；汇票通知书
XO,gEn&6V advice of payment 付款通知
tA {?-5 Advisory Committee [Securities and Futures Commission]
xXfFi5Eom 谘询委员会〔证券及期货事务监察委员会〕
zot _ jSV Advisory Committee on Diversification 经济多元化谘询委员会
1YJ@9 *l affidavit 誓章；遗产申报誓章
I_3{i`g affidavit of no receipt 述明无收款的誓章
Q5>]f/LD affiliate 联号；联营公司；附属公司
87q ~
nk affiliated company 附属公司；联号；联营公司
m(p0)X),_i affirmation [estate duty] 非宗教式宣誓〔遗产税〕
i8i~b8r] affordability 负担能力
qY$]^gS African Development Bank [AfDB] 非洲开发银行
H&h"!+t(# after-acquired property 事后取得的财产
WYY&MHp after-hours dealing 市后交易
[$FiXH J after-tax profit 税后盈利；税后利润；税后溢利
p}d+L{"V agency agreement 代理协议
R/@n+tb e agency expenses 代理机构的开支
JsV-: J agency fee 代理费
_ a -At Agency Law 《代理法》
n2;Vrs,<1& agent 代理人；承销人
t# <(Q agent of company 公司代理人
.qg 2zE$0 agent's fee 代理人费；经纪费
?i5=sK\ aggregate 总计；总数；总体数字
D,&o=E U aggregate amount 总款额；总额
Zg/
],/ ` aggregate assets and liabilities 总体资产与负债
z%44@TP aggregate at constant price 按固定价格计算的总体数字
OoOr@5g aggregate demand 总需求
$0P7^4)w: aggregate gross position 总持仓量
cByUP#hW aggregate limit 总限额
$E h:m&hq aggregate of salaries tax 合计薪俸税
PpWdZ aggregate performance 总体表现；总体业绩
[28Vf"#] aggregate supply 总体供应
<g'0q*qE aggregate surplus 总盈余
x{I,
gu|+ aggregate total 整体总额
vCsJnKqK aggregate value 总值；合计价值
6<m9guv aggregated basis 合计基准
08F~6e6a8 aggregated net chargeable income 合计应课税入息实额
I6RF;m:Jw aggregation 合并计算；合计；总和
bm#/ KT_8 aggregation of incomes of husband and wife 夫妇入息合并计算
Y rmd
hSY aggregation of property 财产的总和
<-O^ol,fX agio 差价；贴水
eg( 1kDMpn 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》
<jIuVX Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
>o|.0aw< 《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》
B> V)6\ Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
w*krPaT3 《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》
N`rz>6,k1 Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
6<{XwmM 《香港政府和大韩民国政府关于相互促进和保护投资协定》
7 jiy9 [ agreement for a settlement 授产协议
* (CV OY~ agreement for assignment 转让协议
Cm~z0c|T agreement for sale 售卖协议；买卖协议
9Je+|+s] agreement for sale and purchase 买卖协议
zx`(ojfu agreement for the payment of interest 支付利息协议
6![}Jvu> agreement for the repayment of money 还款协议
QM4O|x[
agreement of reinsurance 再保险协议
lOu&4Kq{g Agricultural Bank of China 中国农业银行
[VY265)g air passenger departure tax 飞机乘客离境税
!1[ZfTX^a Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
3fdqFJ O airport tax 机场税
w 'zSV1 alcohol duty 酒精税
9Z
lfY 1= alienation 让与；让渡；转让
$3yn-'o'A alimony 生活费；赡养费
GyLp&aa All Ordinaries Index [AOI] 所有普通股指数
cs7K^D;.V all risks 全险；综合险
G}#p4 \/ All Sales Record for Stock Market 《股票市场成交报告》
/[,0,B9!3 Allied Capital Resources Limited 新联财务有限公司
pv@w 8* all-items index [Consumer Price Index] 总指数〔消费物价指数〕
N.dcQQ_iS allocation letter 拨款信件
,FWsgqL{l allocation of fund 分配款项；预留款项
a&%v ^r[ allocation of profit 利润分配；溢利分配
y[d>7fcf allocation warrant 拨款令
KkyZd9 allotment 分配；配股
'QQa :3<x allotment notice 股份配售通知；配股通知
a|kEza,] allotment of shares 股份分配
uQO\vRh0 allowable 可获宽免；免税的
Q 1[E iM3 allowable business loss 可扣除的营业亏损
"`Y.5. allowable expenses 可扣税的支出
Y?x c#' allowance 免税额；津贴；备抵；准备金
$n_ax\15 allowance for debts 债项的免税额
AGK{t+` allowance for depreciation by wear and tear 耗损折旧免税额
Z:.*fs5 allowance for funeral expenses 殡殓费的免税额
\fJ _, allowance for inflation 为通货膨胀而预留的款项；通胀准备金
]!v\whZ> allowance for repairs and outgoings 修葺及支出方面的免税额
*IIuGtS allowance to debtor 给债务人的津贴
&2,^CG alteration of capital 资本更改
Hd?#^X alternate trustee 候补受托人
*Z2#U ?_ amalgamation 合并
+XpQ9C d ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
!MEA@^$# ambit of charges 征税范围；收费范围
cg_j.=M- amended valuation 经修订的估值
m
e2$ R>@ American Commodities Exchange 美国商品交易所
(Z?g^kjq) American Express Bank Limited 美国运通银行
Dgm"1+ American Stock Exchange 美国证券交易所
(gjCm0#_% amortization 摊销
h1Logm+m amount due from banks 存放银行同业的款项
O>[B"mM t amount due from banks abroad 存放海外银行同业的款项
Z!*k 0 <Z amount due from holding companies 控股公司欠款
rH9[x8e amount due from local banks 存放本港银行同业的款项
k@^T< Ci amount due to banks 银行同业的存款
Q&8epO |J amount due to banks abroad 海外银行同业的存款
,Y`TP4Ip amount due to holding companies 控股公司存款
w 3$9 amount due to local banks 本港银行同业的存款
J8?V1Ad{ amount due to outport banks 外埠银行同业的存款
jq( QL%)_O amount for note issue 发行纸币的款额
wPl9% amount of bond 担保契据的款额
a 3C\? 5 amount of consideration 代价款额
*nlDN4Y[ amount of contribution 供款数额
Yge}P:d9 amount of indebtedness 负债款额
PYr'1D' amount of principal of the loan 贷款本金额
/PZ xF amount of rates chargeable 应征差饷数额
Y;#H0v>E amount of share capital 股本额
BoP,MpF amount of sums assured 承保款额
I\ P w` amount of variation 变动幅度
M+-1/vR *@ amount of vote 拨款数额
Cp^`-=r+ amount payable 应付款额
m(CAXq-t amount receivable 应收款额
W3w$nV Amsterdam Stock Exchange 阿姆斯特丹证券交易所
) uC5 analysis 分析
1-~sj)* k ancillary risk 附属风险
AQTV1f_ annual account 周年帐目；周年帐目报表；年度决算；年结
UAOH9*9* annual accounting date 年结日期
h7J 4 p annual allowance 每年免税额；年积金；年度津贴；年津
U? A3> annual balance 年度余额
iHlee=}od annual disposable income 每年可动用收入
{\55\e/C, annual estimates 周年预算
aPm2\Sq$ annual fee 年费
<F ?UdMT4y annual general meeting 周年大会
Jp-6]uW annual growth rate 年增率；每年增长率
dyVfDF annual long-term supplement 长期个案每年补助金
X{8g2](z. annual pensionable emolument 可供计算退休金的年薪
Pa-{bhllu) annual report 年报
}TRVCF1 Annual Report on the Consumer Price Index 《消费物价指数年报》
][B>`gC- annual return 周年报表；周年申报表；每年报税表格
s _cur- Annual Return Rules 《周年报表规则》
?<U">8cP annual review of consumer prices 每年消费物价回顾
/- &2>4I annual roll-forward basis 逐年延展方式
="P&!lu annual salary 年薪
S=qx,<J
39 annual statement 年度报表；年度决算表
2 >/}-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
q@XxCP] annuitant 年金受益人
i yP0;$ annuity 年金
kerBy\^ annuity contract 年金合约
7uq^TO>9f annuity on human life 人寿年金
Ny
G ?^ antecedent debt 先前的债项
lK3{~ \J- ante-dated cheque 倒填日期支票
@6%o0p9zz anticipated expenditure 预期开支
M?QX'fia anticipated net profit 预期纯利
gXe `G( w anticipated revenue 预期收入
l(d3N4iz anti-inflation measure 反通货膨胀措施
#A=ER[[ anti-inflationary stance 反通货膨胀立场
Yz ? 8n apparent deficit 表面赤字
zR5KC!xc apparent financial solvency 表面偿债能力
TV~S#yg+H apparent partner 表面合伙人
91M5F $ application for personal assessment 个人入息课税申请书
]}L tf,9 application of fund 资金应用
s3y" y_u application to release as liquidator and to destruct the books of accounts and documents
S@c Ko&^ 申请免除清盘人职务及毁灭帐簿与文件
(lt{$0 appointed actuary 委任精算师
| Q$9I#rv appointed auditor 委任核数师；委任审计师
Wd?=RO`a appointed trustee 委任的受托人
s^HI%mdf appointer 委任人
s=hao4v7z apportioned pro rata 按比例分摊
qqSFy>`P apportionment 分配；分摊
Aaz2._:/-m Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
KN".0WU apportionment formula 分摊方程式
B b.U4# apportionment of estate duty 遗产税的分摊
h@ fF ` appraisal 估价；评估
AtNF&=Op appreciable growth 可观增长
<ToRPx&E appreciable impact 显着影响
;&$f~P Q appreciable increase 可观增长
b{}ao appreciation 增值；升值
uA~?z :~= appreciation against other currencies 相对其他货币升值
=h|xlT appreciation of the exchange value of Hong Kong dollar 港元汇值上升
IC+!XZqS appreciation tax 增值税
3ICM H
appropriation 拨款；拨用；拨付
$y,tR.5.)[ appropriation account 拨款帐目
Zw_'u=r
> Appropriation Bill 拨款法案
a([8r- zP appropriation-in-aid system 补助拨款办法
M=Y['w x approved assets 核准资产
?<1~KLPMhY approved basket stock 认可一篮子证券
lH/7m;M approved budget 核准预算
<jG[
z69) approved charitable donation 认可慈善捐款
[" sm7y Q approved charitable institution 认可慈善机构
Cv RO' approved currency 核准货币；认可货币
q``:[Sz approved estimates 核准预算
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<#~v approved estimates of expenditure 核准开支预算
hkx (r5o approved overseas insurer 核准海外保险人
._T N;tR~' approved overseas trust company 核准海外信托公司
Q:8t1ZD o approved pooled investment fund 核准汇集投资基金
W^)' rH approved provident fund scheme 认可公积金计划
>1 hhz approved provision 核准拨款
_2w8S\ approved redeemable share 核准可赎回股份
3 f(tb%pa5 approved regional stock 认可地区性证券
N)4R.} approved retirement scheme 认可退休金计划
TNlOj a: approved subordinated loan 核准附属贷款
.,\^{.E arbitrage 套戥；套汇；套利
Iqq BUH arbitrageur 套戥者；套汇者
@4=Az 1W* arbitrary amount 临时款项
{!^0j{T arrangement 措施；安排；协定
*M'/z=V?% arrears 欠款
HNd? ' arrears of pay 欠付薪酬
V#X< Yt arrears of revenue 逾期未收税款；逾期未收的帐项
>DR$}{IV articles of association 组织章程；组织细则；组织章程细则
WJy\{YAG Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
j[Gg[7q{y ascertainment of profit 确定利润
+aN"*//i "Asia Clear" “亚洲结算系统”
vQy+^deW Asia Commercial Bank Ltd. 亚洲商业银行有限公司
z/wwe\ a5 Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
3L9@ELY4 Asian Development Fund [ADF] 亚洲发展基金
/6:qmh2 Asian dollar bond 亚洲美元债券
:D~J(Y2 Asian dollar market 亚洲美元市场
@.L /HXu-P Asian dollar rate 亚洲美元利率
UmG|_7 Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
BbhC 0q"J Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
.yB{ + asked price 沽盘；喊价；索价；卖方报价
RcOfesW
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#U.6HBuQa assessable loss 应评税亏损
S=G2%u!; assessable profit 应评税利润
1v 4M* assessable value 应评税值
-|I _aOC@ assessed profit 估定利润
h_6c9VI assessed value 经评估价值
pd-I^Q3- assessment 评税；评定；估价；评税单
c^stfFE & assessment number 评税编号；估价编号
ydMSL25<+ assessment of additional tax 补加税评税
U04&z 91" assessment of performance 业绩评估；实绩评价
W0< 2*7s Assessor 评税主任
vUR gR asset price bubbles 资产价格泡沫
X n02p,, asset-backed securities 具资产保证的证券
pO)5NbU assets accretion 资产增值
kAq#cLprG assets and liabilities 资产与负债
77-G*PI*I assets betterment statement 资产递增表；资产改进表
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assets lending 实物放款；有抵押贷款
KPA.5, a i assets of the company passing on the death 死者去世时转移的公司资产
%e(DPX assets pledged as security for liabilities 用作负债抵押的资产
Y T6dI"48 assets portfolio 资产投资组合
Z qX p f assets price 资产价格
u}89v1._Jn assets quality 资产质素
b-Ru UfUn0 assets realization 资产变现
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#l'z assets refinancing arrangement 资产再集资安排
a3L-q>h assets securitization 资产证券化
3sp-0tUE assets situated outside Hong Kong 在香港以外地方的资产
B_* Ayk
assets stripping 削减资产；拆卖资产
w <Bw2c assets value 资产值
73JrK_h assignee 承让人
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assignment 转让；转让书；转让契
E6zPN?\ < assignment of interest 权益转让
F>eo.|' assignment of letters patent and trade mark 专利证书及商标转让
9 dK` assignment of property 物业转让；物业转让书
!C ZFbz~: assignment right 转让权
}=|pl z} assignor 转让人
/7x1Z*Hg associate 有联系的人；有关连人士；相联者；合伙人；联系人
gux? P2f Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
Re*_ Dt=r associate member 附属会员
u :H: N] associated body corporate 相联法人团体
e xkPu-[W associated company 相联公司；联属公司
CZf38$6 X associated corporation 相联法团
Z1.v%"/( Association of Chartered Certified Accountants [ACCA] [United Kingdom]
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L _Zmi$ 公认会计师公会〔英国〕
\\;y W~ Association of Futures Exchange Brokers 香港期货经纪协会
jZ''0Lclpc Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
/0Mt- 8[ association of underwriters 承保人组织
yW&ka3j\ assumption of control 接管
[Y.=bfV! assurance 担保；保险；转易；转易书
e'->S g assurance of interest 权益的转易
GP;N1/ = at 19XX price 按一九ＸＸ年价格计算
FH%M5RD at a discount 按赔价计算；按贴水价格计算；打折扣
z\$( @:{A at a premium 按溢价计算；按升水价格计算
{W HK|l at call 通知付款；按通知
dWdD^>8Ef at constant market price 按固定市价计算
r1 b"ta at constant price 按固定价格计算
6 [?5hmc"w at cost 按成本计算
MaPI<kYQv at current market price 按当时市价计算；按现时市价计算
-A zOujSS at current price 按当时价格计算；按现时价格计算
UG[r /w5(F at factor cost 按要素成本计算；按生产要素成本计算
~K"nm {. at money-of-the-day price 按付款当日价格计算
_fSBb< at or better 按指定或较佳价位〔买卖指令〕
*%*B o9a/ at par 按面值计算；平价
k5Su&e4]] at sight 见票即付
s6'=4gM at the close 按收市盘
/f drf at the opening 按开市盘
zO@>)@~ attestation 见证；见证条款
Jt0U`_ at-the-money option 平价期权
o#=C[d5BV attorney 受权人；受托代表人
g>l+oH[Tv| attornment 新拥有人承认书
P#D|CP/Cu attributable profit 可归属利润
v7\rW{~Jd& attributable share value 可归属股份价值
"Q{ l])N Auckland Stock Exchange 奥克兰证券交易所
P](8Qrl auction 拍卖
_3. rPS,s auctioneer 拍卖商
nLCaik_,m audit 审计；核数
)j\_ *SoH Audit Commission 审计署
q@tym5 Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
_07$TC1 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〕
LR'; cR; audit review 帐目审查
#jd.i Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
`?b'.Z_J audited account 审计帐目；经审计的帐目
wJ7^)tTRF audited annual account 经审计的周年帐目
~@(C+ 3, audited balance sheet 经审计的资产负债表
Dt{WRe\# auditor 核数师；核数主任；审计师
(L yK o auditor's certificate 核数师证明书；审计师证明书
$x,EPRNs auditor's report 核数师报告；审计师报告
=3`| D0E Aussie bond 澳元债券
]k'^yc{5 austerity budget 紧缩预算
gA%
A}) Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
\BN$WV Australia All Ordinaries Index 澳洲所有普通股票指数
qDU4W7|T` Australian Dollar [AUD] 澳元
>|yP`m Australian Options Market 澳大利亚期权市场
EiG5k.C@ Australian Securities Commission 澳洲证券事务监察委员会
a=`]
L`|N Australian Society of Certified Practising Accountants 澳洲执业会计师公会
/0$fYrg >J Australian Stock Exchange 澳大利亚证券交易所
(=%0$(S> Austrian Schilling [ATS] 奥地利先令
BC\W`K authentication 认证；鉴证
"eqzn KT%u authority to purchase 委托购买证；委购书
[YZgQ authorization 认可；核准；授权；授权书
!0vLSF= authorization by direction 指示授权
b`@C #qB authorization by instruction 指令授权
&FuL {YL authorization by warrant 令状授权
b%vIaP|]B authorization of unit trust 单位信托的认可
Sc/$ 2gSG authorized agent 指定代理人
<XQwu*_\ authorized capital 法定资本
!Q*w] authorized clerk 出市员
V )1.)XC authorized dealer 认可交易商
!zllv tK4 authorized financial institution 认可财务机构
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? ~4x/d% authorized fund house 获授权的基金公司；认可基金公司
W)J MV authorized institution 认可机构
?c+$9 authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
*8p o0s authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
>]_^iD]*t authorized insurer 获授权保险人；获认可承保人
:0QDV~bs authorized investment 特准投资项目
T\g+w\N authorized person 获授权人
'nBP% authorized representative 获授权代表
vZ811U~} authorized share capital 法定股本
:~#)Xa0I automated quotation system 自动报价系统
W]bgW Kd Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
x) GheM^ 自动交易系统〔香港期货交易所有限公司〕
zBu@a:E%H automatic adjustment mechanism 自动调整机制
9t6c*|60#n automatic adjustment system 自动调整系统
9x|`X AB Automatic Clearing House 自动票据交换所
YB<nz<;JR automatic exchange rates accumulation system 自动化汇率累集系统
jT}={[9b Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
MtaGv#mJ automatic teller machine [ATM] 自动柜员机
^m&I^ \ autopay 自动转帐
t$wb wP available assets 可用资产
r-TrA$k available fiscal reserve 现存财政储备
dR;N3KwY available profit 可用利润
#o7)eKeQ Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
cjJfxD&q average 平均；平均数；海损
+ima$a0Zyt average basic salary 平均基本薪金
*YL86R+U average consumer expenditure 平均消费开支；一般消费开支
'4<o&b^yQ average cost 平均成本
%ut 8/T average cost of land production 增辟土地平均成本
J-<_e?? average daily turnover 平均每日成交额
/I!62?)-* average daily wage rate 平均每日工资率
6 /5,n0 average expenditure pattern 平均开支模式
BgQ/$, average growth rate 平均增长率
J?yasjjgP average net fixed assets 固定资产平均净值
M<d!j I9) average of relatives 相对价格平均数
0<a|=kZ average price 平均价格
2 l+L96 average propensity to consume 平均消费倾向；一般消费倾向
A [ncwJ average propensity to save 平均储蓄倾向；一般储蓄倾向
jC4>%!{m average rate 平均率
lwrh4<~\,* average revenue 平均收入；平均收益
aHmg!s} & average stock 平均库存；平均存货
X% j`rQk` average yearly rent 平均年租
@j_o CDS avoidance of double taxation 避免双重课税
h7^&: avoidance of tax 避税
