A:
q xSs
~Qc A share Ａ股；甲类股份
"B?R|
Xg abatement of tax 减税；减扣免税额
i :EO(` ABN AMRO Bank N.V. 荷兰银行
c
_p[yS above-the-line expenditure 线上项目支出；经常预算支出
o oDdV
> above-the-line receipt 线上项目收入；经常预算收入
A`Q
>h{ ABSA Asia Limited 南非联合亚洲有限公司
} bCK absolute change 绝对数值变更
uDI}R]8~ absolute expenditure 实际开支
.xo_}Vw absolute guideline figure 绝对准则数字
59~FpjJ absolute interest 绝对权益
r
hZQQOQ absolute order of discharge 绝对破产解除令
c-`37. J absolute profit margin 绝对利润幅度
r8F{A6i N absolute value 实值；绝对值
h-,?a_ absolutely vested interest 绝对既得权益
*@~`d*d absorbed cost 已吸收成本；已分摊成本
0QMaM absorption 吸收；分摊；合并
k!9= absorption rate 吸收率；摊配率；分摊率
" Ac~2<V ACB Finance Limited 亚洲商业财务有限公司
;9vIa7L& acceptable form of reciprocity 合理的互惠条件
qkiJ H T acceptable rate 适当利率；适当汇率
k_BSY=$e*D acceptance agreement 承兑协议
3 Mxz_~ acceptance for honour 参加承兑
g@}6N.]# acceptor 承兑人；接受人；受票人
_ Q{T '; acceptor for honour 参加承兑人
- Sp/fjlq/ accident insurance 意外保险
!6{J q] Accident Insurance Association of Hong Kong 香港意外保险公会
j7,13,t1- accident insurance scheme 意外保险计划
pOX$4$VR< accident year basis 意外年度基准
eL_^: - accommodation 通融；贷款
Jxf}b}^T accommodation bill 通融票据；空头票据
%B0w~[!4} accommodation party 汇票代发人
1O23"o5= account balance 帐户余额；帐户结余
s9G)Bd 8 account book 帐簿
oFb\T iLu account collected in advance 预收款项
& b!vWX1N account current book 往来帐簿
L2<+#O# account of after-acquired property 事后取得的财产报告
gU u&Vy\ account of defaulter 拖欠帐目
=#b4c> account payable 应付帐款
QYH."7X
> account payee only [A/C payee only] 只可转帐；存入收款人帐户
t z"5+uuu account receivable 应收帐款
~ t"n%SgY account receivable report 应收帐款报表
)G^p1o;\ account statement 结单；帐单；会计财务报表
'1Y<RD>x account title 帐户名称；会计科目
T<XfZZ)l<` accountant's report 会计师报告
8F\~Wz 7K Accountant's Report Rules 会计师报告规则
(y 3~[ accounting and auditing procedure 会计与审计程序；会计与核数程序
ZRX^^y N Accounting Arrangements 《会计安排》
f!mE1,eBEe accounting basis 会计基础
BB0g}6M accounting by Official Receiver 破产管理署署长呈交的帐目
/G{&[X<4U Accounting Circular 《会计通告》
8 NxUx+] accounting class 会计类别
4b PqmEE accounting date 记帐日期；会计结算日期
Kq8 (d`g} accounting for money 款项核算
sC!1B6: Accounting Officer 会计主任
>,kL p|gA accounting period 会计报告期；会计期
F9v)R #u~ accounting policy 会计政策；会计方针
L,E-z_<p accounting practice 会计惯例
@J kui accounting principle 会计准则
E7k-pquvE accounting record 会计记录
5Ws5X_?d accounting report 会计报告
AL(n *, Accounting Services Branch [Treasury] 会计事务部〔库务署〕
eSJAPU(D Accounting Society of China 中国会计学会
-<]\l3E&J accounting statement 会计报表
Av@& hD\ accounting system 会计制度；会计系统
;tXB46 accounting transaction 会计事项；帐务交易
]!]`~ Z/ accounting treatment 会计处理
=7F E/S accounting year 会计年度
^8b~ZX accretion 增值；添加
! Zno [R accrual 应计项目；应累算数目
QjehDwt| accrual basis 应计制；权责发生制
F1 9;RaP+ accrual basis accounting 应计制会计；权责发生制会计
%uh R'8" accrue 应累算；应计
l}dj{ s accrued benefit 应累算利益
A>4l/ accrued charges 应计费用
TlM'g6SQS accrued cumulative preference share dividend 应累算的累积优先股股息
&"sX^6t accrued expenses 应累算费用
r(PJ~8)(= accrued interest payable 应付利息；应计未付利息
*Ro8W-+ accrued interest receivable 应收利息；应计未收利息
qw9e)
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9 )ACgz&( accruing profit 应累算的利润
aIQr b accumulated fiscal reserve 累积财政储备
N-]\oMc2 accumulated profit 累积利润；滚存溢利
N9`y,Cos0 accumulated reserve 累积储备
#"=%b
e3 accumulation of surplus income 累积收益盈余
=|^X$H acquired assets 既得资产
q2[+-B)m acquisition 收购；购置；取得
(qNco8QKu3 acquisition cost 购置成本
U p_>y>x acquisition expenses 购置费用
Ngn\nkf acquisition of 100% interest 收购全部股权
I/u'bDq acquisition of control 取得控制权
#Y/97_2 xa acquisition of fixed assets 购置固定资产
2qt=jz\s acquisition of shell “买壳”
qPp1:a" acquisition price 收购价
0Ei\VVK> act of God 天灾
L BW. *PHW acting partner 执事合伙人
z~GVvgd active market 买卖活跃的市场；交投畅旺的市场；旺市
e_YW~z=6t active partner 积极参与的合伙人
^nG1/} active trading 交投活跃
J&
1X actual circulation 实际流通
\/?
!
6~ actual cost 实际成本
sZ0g99eX actual expenditure 实际开支；实际支出
_Jf J%YXy actual income 实际入息；实际收入；实际收益
l*~"5f 03 actual market 现货市场
~+sne7
6 U actual price 现货价；实际价格
U;x9 9Go: actual profit 实际利润
Z )C:]}Ex actual quotation 实盘；实际价位；实际报价
HY*l 4QK actual year basis 按实际年度计算
*=($r%) actuals 实货
~5- ~ q0Ge actuarial investigation 精算调查
pP?<[ql[w actuarial principle 精算原则
h <PYE]?l actuarial report 精算师报告
*O2^{ C Actuarial Society of Hong Kong 香港精算学会
Se!gs> actuarial valuation 精算师估值
( 1QdZD| actuary 精算师
c.|sW2/ ad referendum agreement 暂定协议；有待覆核的协定
8Uj68Jl? ad valorem duty 从价税；按值征税
dM);LT8@ ad valorem duty system 从价税制
6 |B a ad valorem fee 从价费
>qSO,$ ad valorem tariff 从价关税
z'5;f; additional allowance 额外免税额
^4n2
-DvG additional amount for unexpired risk 未过期风险的额外款额
Ws2prh^e( additional assessable profit 补加应评税利润
9OrA9r additional assessment 补加评税
FE$M[^1_ additional commitment 额外承担
9$B)h rJo
additional commitment vote 额外承担拨款
WyKUvVi additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
H}u)%qY+~ additional dependent parent allowance 供养父母额外免税额
F?yh23&_4 additional provision 额外拨款
e["Z! D_H additional stamp duty 附加印花税
GE/IaLo additional tax 补加税罚款；补加税款
jUV#HT Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
r< d? adjudged bankrupt 被裁定破产
$ioaunQKP adjudicated bankrupt 裁定破产人
TMnT#ypf<5 adjudication fee 裁定费；评定印花税额手续费；评估契据费
umq$4}T '$ adjudication of bankruptcy 裁定破产；宣告破产
z{ Zimr adjudication of insolvency 裁定无力偿还债务
!?tu!
M<1? adjusted actual 经调整的实数；调整后的实数
$i1>?pb3 adjusted current assets 经调整的流动资产；调整后的流动资产
H l4vLx@ adjusted figure 经调整的数字；调整后的数额
&F@t mM~ adjusted liabilities 经调整的负债；调整后的负债
'=@-aVp adjusted loss 经调整的亏损；调整后的亏损
e#7 6h; 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
-jcrXskb&N adjusted profit 经调整的利润；调整后的利润
"6|'& 6& adjusted surplus 经调整的盈余额；调整后的盈余额
7v 4-hfN adjusted value 经调整的价值；调整后的价值
;ph+ZV adjustment 调整；修订；理算〔保险〕
Mt7X<?GZm adjustment centre 调剂中心
0C4*F adjustment lag 调整过程的时间差距；调整时差
brp N >\ adjustment mechanism 调整机制
":(Cpf0 adjustment of loss 亏损调整
UcKWa>:Fi adjustment process 调整过程；调整程序
rm7*l<v6 adjustment range 调整幅度
'tq\<y administered exchange rate 受管制汇率
M8 ^ziZ Y Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
bKZAJLnd administration expenses 行政费用
m%BM d administration fee 手续费；行政费
jS5t?0 administration in bankruptcy 破产管理
f"} 0j|Gg administration order 遗产管理令
;I0yQlx| U administrator 管理人；遗产管理人
a8 lo!e9q administrator of the estate 遗产管理人
'xu7AKpU) admission of debt 债项承认书
ul5:: admission of proof 接纳债权证明
A_X^k|)T advance 放贷款项；垫付款项；预支款项；预付款项
A ydy=sj advance account 暂支帐目；预付款帐户
uMq\];7I advance compensation 预付补偿金
6 ^6uK advance from shareholder 股东垫款
cSH tl<U Y advance pending reimbursement 预支以待日后付还
B <|q{D$N/ advanced economy 先进经济体系
l1`c?Y advancement 预付；预付财产
JY;#]'T\; advances warrant 垫款令
X~<>K/}u5 advancing 贷出
6w .iE b adverse balance 逆差
0X}w[^f adverse exchange 逆汇
!Cv<>_N). advertisement addressed to shareholders 在报章刊登的致股东通告
[8om9 Z3 advice for collection 托收通知书
lN]X2 4t advice of drawing 提款通知书；汇票通知书
+wPvQKVfI advice of payment 付款通知
6P/9Vh j' Advisory Committee [Securities and Futures Commission]
k^vmRe<lk 谘询委员会〔证券及期货事务监察委员会〕
OM.(g%2 Advisory Committee on Diversification 经济多元化谘询委员会
,rvZW}= affidavit 誓章；遗产申报誓章
$7k04e@ ] affidavit of no receipt 述明无收款的誓章
*SAcH_I2$> affiliate 联号；联营公司；附属公司
2-B8>-
affiliated company 附属公司；联号；联营公司
37<GG) affirmation [estate duty] 非宗教式宣誓〔遗产税〕
/ fcwz 5~ affordability 负担能力
#!F8n` C- African Development Bank [AfDB] 非洲开发银行
s3fG X|; after-acquired property 事后取得的财产
#f jX|b after-hours dealing 市后交易
3 ` C3+ after-tax profit 税后盈利；税后利润；税后溢利
~ jrU#<'G9 agency agreement 代理协议
y|2g "J agency expenses 代理机构的开支
iR4,$Nn> agency fee 代理费
R.n`R|NOd Agency Law 《代理法》
5Dh&ez`oR' agent 代理人；承销人
$(<*pU agent of company 公司代理人
-^SD6l$ agent's fee 代理人费；经纪费
)I0g&e^Tzy aggregate 总计；总数；总体数字
b "AHw?5F aggregate amount 总款额；总额
v*T@ <]f3j aggregate assets and liabilities 总体资产与负债
;tIIEc aggregate at constant price 按固定价格计算的总体数字
0$dY;,Q . aggregate demand 总需求
'rcs K aggregate gross position 总持仓量
| Y,X=Ed aggregate limit 总限额
XQ ?) aggregate of salaries tax 合计薪俸税
W1M/Z[h6)5 aggregate performance 总体表现；总体业绩
KTS7)2ci aggregate supply 总体供应
4 9+}OIX aggregate surplus 总盈余
c+
H)1Dfq aggregate total 整体总额
n*]x02:LjZ aggregate value 总值；合计价值
A5 J#x6@ aggregated basis 合计基准
/(}l[jf aggregated net chargeable income 合计应课税入息实额
kQ:>j.^e aggregation 合并计算；合计；总和
E<. {
v\ aggregation of incomes of husband and wife 夫妇入息合并计算
5Qe}v aggregation of property 财产的总和
9#A{C!75(y agio 差价；贴水
tZ6 v@W Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
i\c^h;wX Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
]`+"o[ 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
?2
O-EiWjZ Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
J5r
L7 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
A UO0 Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
9cHNwgD>v 《香港政府和大韩民国政府关于相互促进和保护投资协定》
Y{\2wU!Isn agreement for a settlement 授产协议
s?gXp {O?X agreement for assignment 转让协议
m:o$|7r agreement for sale 售卖协议；买卖协议
aG&kl O>m agreement for sale and purchase 买卖协议
Z_TbM^N agreement for the payment of interest 支付利息协议
-Z#]_C{Y-) agreement for the repayment of money 还款协议
Wug ?CFX+T agreement of reinsurance 再保险协议
Ql!6I ( Agricultural Bank of China 中国农业银行
eXtF[0f air passenger departure tax 飞机乘客离境税
~s^6Q#Z9| Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
), x3tTR airport tax 机场税
=I*ZOE3n alcohol duty 酒精税
B?>#cpW j alienation 让与；让渡；转让
c[e Gp Z] alimony 生活费；赡养费
Tlv|To All Ordinaries Index [AOI] 所有普通股指数
MZ#2WP)F all risks 全险；综合险
[ @71 All Sales Record for Stock Market 《股票市场成交报告》
OjL"0imN6 Allied Capital Resources Limited 新联财务有限公司
_O'rZ5}& all-items index [Consumer Price Index] 总指数〔消费物价指数〕
CpJXLc3_d5 allocation letter 拨款信件
ny;)+v?mN\ allocation of fund 分配款项；预留款项
;jfXU_K allocation of profit 利润分配；溢利分配
oI"Fpo allocation warrant 拨款令
SX<>6vH& allotment 分配；配股
0DjB qh$ allotment notice 股份配售通知；配股通知
*xX0]{49q allotment of shares 股份分配
X([n> w allowable 可获宽免；免税的
a}8>(jt St allowable business loss 可扣除的营业亏损
n@8 {FoF allowable expenses 可扣税的支出
qv >( allowance 免税额；津贴；备抵；准备金
!!Gi.VL allowance for debts 债项的免税额
v nT
allowance for depreciation by wear and tear 耗损折旧免税额
G7#~=W
2M allowance for funeral expenses 殡殓费的免税额
xn#I 7]]G allowance for inflation 为通货膨胀而预留的款项；通胀准备金
-)c"cgx. allowance for repairs and outgoings 修葺及支出方面的免税额
l<:)rg^, allowance to debtor 给债务人的津贴
?J1&,'& alteration of capital 资本更改
Le+8s LE`Y alternate trustee 候补受托人
+]2~@=<@ amalgamation 合并
o]k]p NO ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
2H0q\zZ ambit of charges 征税范围；收费范围
"Vhrs VT amended valuation 经修订的估值
z[I/ AORl American Commodities Exchange 美国商品交易所
,}$x'8v American Express Bank Limited 美国运通银行
5Ddyb% American Stock Exchange 美国证券交易所
`Y9} 5p amortization 摊销
Y@xeyMzE amount due from banks 存放银行同业的款项
)qQg n] amount due from banks abroad 存放海外银行同业的款项
1+[|pX T} amount due from holding companies 控股公司欠款
vG=$UUh@~ amount due from local banks 存放本港银行同业的款项
v}t :}M< ; amount due to banks 银行同业的存款
"h|0]y^2 amount due to banks abroad 海外银行同业的存款
E.*OA y amount due to holding companies 控股公司存款
GeR -k9 amount due to local banks 本港银行同业的存款
9!<3qx/ amount due to outport banks 外埠银行同业的存款
3). c [F^l amount for note issue 发行纸币的款额
IOsDVIXL\ amount of bond 担保契据的款额
t , Rn amount of consideration 代价款额
Nd!=3W5? amount of contribution 供款数额
;-w PXXR amount of indebtedness 负债款额
I>\?t 4t amount of principal of the loan 贷款本金额
) )-M+CA amount of rates chargeable 应征差饷数额
:re(khZq# amount of share capital 股本额
(B4 A$t amount of sums assured 承保款额
>LZ)<-Mk amount of variation 变动幅度
'wHkE/ 83 amount of vote 拨款数额
{ }2p1-( amount payable 应付款额
k:yu2dQh amount receivable 应收款额
S~`AnX3! Amsterdam Stock Exchange 阿姆斯特丹证券交易所
z:?
<aT analysis 分析
{dH<Un(4Z ancillary risk 附属风险
Z4tq&^ :c= annual account 周年帐目；周年帐目报表；年度决算；年结
Q/SC7R&"t annual accounting date 年结日期
2n,73$ s annual allowance 每年免税额；年积金；年度津贴；年津
833t0Ml1A/ annual balance 年度余额
mqxy(zS] annual disposable income 每年可动用收入
W- B[_ annual estimates 周年预算
Fi}rv[`XY[ annual fee 年费
yM ~D.D3H annual general meeting 周年大会
!!pi\J?sk annual growth rate 年增率；每年增长率
gDBQ\vM8 annual long-term supplement 长期个案每年补助金
> %*X2'^ annual pensionable emolument 可供计算退休金的年薪
+ {dI s annual report 年报
"+Yn ;9 Annual Report on the Consumer Price Index 《消费物价指数年报》
YR`rg;n# annual return 周年报表；周年申报表；每年报税表格
F#R\Ot,hv Annual Return Rules 《周年报表规则》
K8we* annual review of consumer prices 每年消费物价回顾
soCHwiE annual roll-forward basis 逐年延展方式
=5#Jsn?U annual salary 年薪
~&jCz4M annual statement 年度报表；年度决算表
-v2q:x'G# 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
ZOsn,nF annuitant 年金受益人
ml/O annuity 年金
J<O_N~$$* annuity contract 年金合约
)}lV41u annuity on human life 人寿年金
Gi2Ey37]O antecedent debt 先前的债项
O/~^}8TLL ante-dated cheque 倒填日期支票
YCdxU1V anticipated expenditure 预期开支
Z* B( L@H anticipated net profit 预期纯利
(KU@hp-\ anticipated revenue 预期收入
0u9h2/ma anti-inflation measure 反通货膨胀措施
BGjTa.& anti-inflationary stance 反通货膨胀立场
|ZzBCL8q apparent deficit 表面赤字
n A j2k apparent financial solvency 表面偿债能力
tS@/Bq('B apparent partner 表面合伙人
&g {_.n, application for personal assessment 个人入息课税申请书
W.<<azi application of fund 资金应用
_QCI < |A application to release as liquidator and to destruct the books of accounts and documents
(`*wiu+i 申请免除清盘人职务及毁灭帐簿与文件
0_.hU^fP appointed actuary 委任精算师
t fQq3 # appointed auditor 委任核数师；委任审计师
2geC3v% 0o appointed trustee 委任的受托人
DgP% Q appointer 委任人
vGDo?X~#o apportioned pro rata 按比例分摊
9^olAfX`dB apportionment 分配；分摊
xb;m m9H
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
f ebh1rUX apportionment formula 分摊方程式
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apportionment of estate duty 遗产税的分摊
e8v=n@0 appraisal 估价；评估
p$ <qT^]& appreciable growth 可观增长
3S?+G)qKo appreciable impact 显着影响
hd b4E|'A appreciable increase 可观增长
?^Ux+ mVE appreciation 增值；升值
U0T N8O}Z appreciation against other currencies 相对其他货币升值
R:p,Hav<q appreciation of the exchange value of Hong Kong dollar 港元汇值上升
g{(nt5|^l appreciation tax 增值税
x~^nlnKVf appropriation 拨款；拨用；拨付
WGK::? appropriation account 拨款帐目
*RM'0[1F4 Appropriation Bill 拨款法案
Uc2#so$9 appropriation-in-aid system 补助拨款办法
';F][x 5j approved assets 核准资产
1>{(dd?L approved basket stock 认可一篮子证券
2N]s}/l approved budget 核准预算
8m 0sEV> approved charitable donation 认可慈善捐款
> S]')O$c approved charitable institution 认可慈善机构
;{20Heuz approved currency 核准货币；认可货币
tTt ~W5lo approved estimates 核准预算
TQH#s x approved estimates of expenditure 核准开支预算
+Eg# 8/q approved overseas insurer 核准海外保险人
*
vD<6qf approved overseas trust company 核准海外信托公司
Hq$ |j,&? approved pooled investment fund 核准汇集投资基金
2T9Z{v approved provident fund scheme 认可公积金计划
vS#]RW&j approved provision 核准拨款
:P~Ow z approved redeemable share 核准可赎回股份
7a net approved regional stock 认可地区性证券
w (1a{m?ht approved retirement scheme 认可退休金计划
>d\I*"C+d approved subordinated loan 核准附属贷款
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NiU arbitrage 套戥；套汇；套利
470Pig>I8 arbitrageur 套戥者；套汇者
DAi[3`C arbitrary amount 临时款项
t1S~~FLE arrangement 措施；安排；协定
Qt 2hb arrears 欠款
^p/mJ1/s7 arrears of pay 欠付薪酬
8) , Y|4 arrears of revenue 逾期未收税款；逾期未收的帐项
TH &B9 articles of association 组织章程；组织细则；组织章程细则
g~b'}^J Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
%#~Wk|8} Q ascertainment of profit 确定利润
7&1: ]{_
"Asia Clear" “亚洲结算系统”
EK_^#b Asia Commercial Bank Ltd. 亚洲商业银行有限公司
,?+yu6eLb Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
`R RORzXoS Asian Development Fund [ADF] 亚洲发展基金
P9vROzXK Asian dollar bond 亚洲美元债券
Ok!{2$P8U9 Asian dollar market 亚洲美元市场
&@+; ]t Asian dollar rate 亚洲美元利率
) 3 Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
@T"385> Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
4NIfQYC. asked price 沽盘；喊价；索价；卖方报价
$P_Y8: assessable income 应评税入息
clNP9{ assessable loss 应评税亏损
jC%I]#!n assessable profit 应评税利润
QR4o j assessable value 应评税值
f`e.c_n( assessed profit 估定利润
>Mn.|:DF]& assessed value 经评估价值
R0[Gfq9M = assessment 评税；评定；估价；评税单
oLoa71Q} assessment number 评税编号；估价编号
3]acfCacC assessment of additional tax 补加税评税
VbjW$? assessment of performance 业绩评估；实绩评价
p
WH u[Fu Assessor 评税主任
.anL}OA_q asset price bubbles 资产价格泡沫
m f#oa~_ asset-backed securities 具资产保证的证券
WyP1"e^ 9 assets accretion 资产增值
ZUyc J-[ assets and liabilities 资产与负债
[aC(Ga} assets betterment statement 资产递增表；资产改进表
||f 4f3R' assets lending 实物放款；有抵押贷款
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nN assets of the company passing on the death 死者去世时转移的公司资产
U' Cp3> assets pledged as security for liabilities 用作负债抵押的资产
2ip~qZNw>< assets portfolio 资产投资组合
*O~D lf assets price 资产价格
G`jhzG assets quality 资产质素
d<o assets realization 资产变现
^_uzr}LE` assets refinancing arrangement 资产再集资安排
~gN'";1i assets securitization 资产证券化
]CjODa assets situated outside Hong Kong 在香港以外地方的资产
e]QkZg2?Yn assets stripping 削减资产；拆卖资产
$)3/N&GXR assets value 资产值
{+;8dtZ)x assignee 承让人
l}x{.q7U l assignment 转让；转让书；转让契
W2RS G~| assignment of interest 权益转让
kVY@q&p assignment of letters patent and trade mark 专利证书及商标转让
rk|6!kry assignment of property 物业转让；物业转让书
0W)_5f& assignment right 转让权
n !QjptQ assignor 转让人
sdLFBiR associate 有联系的人；有关连人士；相联者；合伙人；联系人
{<@~;iq Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
/.r($S g^ associate member 附属会员
hjE9[{K associated body corporate 相联法人团体
9p XFC9 associated company 相联公司；联属公司
dU,/!|. K associated corporation 相联法团
\ iFE,z Association of Chartered Certified Accountants [ACCA] [United Kingdom]
: .<&Y=^ 公认会计师公会〔英国〕
L@wnzt Association of Futures Exchange Brokers 香港期货经纪协会
ag6S"IXh Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
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6 association of underwriters 承保人组织
zv41Yv!x} assumption of control 接管
ee0J;pP2# assurance 担保；保险；转易；转易书
/bWV `* assurance of interest 权益的转易
X^ovP'c2 at 19XX price 按一九ＸＸ年价格计算
VaB7)r at a discount 按赔价计算；按贴水价格计算；打折扣
0pQ>V) at a premium 按溢价计算；按升水价格计算
5Ai
Yx} at call 通知付款；按通知
eMs`t)rQ at constant market price 按固定市价计算
sb1/4u/W at constant price 按固定价格计算
Hw HI$IB at cost 按成本计算
)~6974 at current market price 按当时市价计算；按现时市价计算
+=R:n^r^, at current price 按当时价格计算；按现时价格计算
? NL 2|8 at factor cost 按要素成本计算；按生产要素成本计算
\vI_%su1N at money-of-the-day price 按付款当日价格计算
^JTfRZ :a at or better 按指定或较佳价位〔买卖指令〕
?@~F T1"6G at par 按面值计算；平价
f*Ki pgp at sight 见票即付
qcK)J/K" at the close 按收市盘
^ /c|s!U^ at the opening 按开市盘
U5Y*x m< attestation 见证；见证条款
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/> at-the-money option 平价期权
1||e !W attorney 受权人；受托代表人
V 1ug.Jv^ attornment 新拥有人承认书
@wo9;DW` attributable profit 可归属利润
&c]x;#-y attributable share value 可归属股份价值
]C!u~A\jq Auckland Stock Exchange 奥克兰证券交易所
1yh x)m;f auction 拍卖
E_++yK^= auctioneer 拍卖商
A#T;Gi audit 审计；核数
^C(AMT Audit Commission 审计署
pH4i6B*5 Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
q+K` +& @\ 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〕
M?,;TJ7Gd audit review 帐目审查
;,viE~n Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
[\VzI\vb audited account 审计帐目；经审计的帐目
0xC!d-VIJ audited annual account 经审计的周年帐目
dWI\VS 9 audited balance sheet 经审计的资产负债表
w(vf>L6( auditor 核数师；核数主任；审计师
|PWLFiT(> auditor's certificate 核数师证明书；审计师证明书
Qwb @3{ auditor's report 核数师报告；审计师报告
IcA]<}0!"v Aussie bond 澳元债券
r@_;L> austerity budget 紧缩预算
4EOu)# Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
k2xjc rg Australia All Ordinaries Index 澳洲所有普通股票指数
69_c,(M0 Australian Dollar [AUD] 澳元
(vQShe\ Australian Options Market 澳大利亚期权市场
, 7}Ri Australian Securities Commission 澳洲证券事务监察委员会
4 F'@yi^Gt Australian Society of Certified Practising Accountants 澳洲执业会计师公会
>6@UjGj54 Australian Stock Exchange 澳大利亚证券交易所
b&LhydaJ Austrian Schilling [ATS] 奥地利先令
;G w5gK^ authentication 认证；鉴证
YXmLd'F^3 authority to purchase 委托购买证；委购书
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authorization 认可；核准；授权；授权书
U8moVj8w1 authorization by direction 指示授权
dZZ Hk authorization by instruction 指令授权
&B))3WFy authorization by warrant 令状授权
UPbG_ #"wZ authorization of unit trust 单位信托的认可
2+| [e_ authorized agent 指定代理人
6ds&n#n authorized capital 法定资本
v'|Dj ^3[ authorized clerk 出市员
aUd6 33 authorized dealer 认可交易商
Lg'z%pi authorized financial institution 认可财务机构
c0tv!PSw authorized fund 认可基金
uz%rWN`{ authorized fund house 获授权的基金公司；认可基金公司
& )rmv authorized institution 认可机构
towQoqv authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
f5'+F-`N authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
#*~#t4S- authorized insurer 获授权保险人；获认可承保人
Orz Dr authorized investment 特准投资项目
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NgJf, authorized person 获授权人
0n5N-b?G-@ authorized representative 获授权代表
]Fa VKC~3 authorized share capital 法定股本
GLEGyT?~ automated quotation system 自动报价系统
zg)]: Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
$PNR ? 自动交易系统〔香港期货交易所有限公司〕
Wt_@ vs@.O automatic adjustment mechanism 自动调整机制
`TAhW automatic adjustment system 自动调整系统
6Z7{|B5}Y Automatic Clearing House 自动票据交换所
:g ] [99 automatic exchange rates accumulation system 自动化汇率累集系统
0T q6\: Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
S]k<Ixvf automatic teller machine [ATM] 自动柜员机
ETYw autopay 自动转帐
O% rjY available assets 可用资产
N8:vn0ww available fiscal reserve 现存财政储备
Cf a?LgSz available profit 可用利润
KpSHf9!&[ Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
{"O'kx average 平均；平均数；海损
si)920?E& average basic salary 平均基本薪金
\vKMNk;kz average consumer expenditure 平均消费开支；一般消费开支
d6wsT\S average cost 平均成本
[0 3Aej average cost of land production 增辟土地平均成本
1XwbsKQ} average daily turnover 平均每日成交额
|',MgA average daily wage rate 平均每日工资率
yY8q{\G average expenditure pattern 平均开支模式
~Q5L)}8N average growth rate 平均增长率
7Qz Uw average net fixed assets 固定资产平均净值
3.
Kh average of relatives 相对价格平均数
,LG6py&aT average price 平均价格
!MoGdI-<r[ average propensity to consume 平均消费倾向；一般消费倾向
|[ C3 _'X average propensity to save 平均储蓄倾向；一般储蓄倾向
IEHAPt' average rate 平均率
u PjJ>v average revenue 平均收入；平均收益
l,L#y 4# average stock 平均库存；平均存货
9FK%"s` average yearly rent 平均年租
7) z^*;x avoidance of double taxation 避免双重课税
m\[r6t]V avoidance of tax 避税
