A:
Qy 0Zj$,Z A share Ａ股；甲类股份
^j~CYzmt abatement of tax 减税；减扣免税额
@8\7H'K"\ ABN AMRO Bank N.V. 荷兰银行
X#v6v)c above-the-line expenditure 线上项目支出；经常预算支出
}eKY%WU>O above-the-line receipt 线上项目收入；经常预算收入
T S2zzYE6Z ABSA Asia Limited 南非联合亚洲有限公司
;iA6[uz absolute change 绝对数值变更
) W,tL*9[ absolute expenditure 实际开支
ZC7Zl L _ absolute guideline figure 绝对准则数字
0iS"V^aH absolute interest 绝对权益
vs=8x\W absolute order of discharge 绝对破产解除令
* vFXe_. absolute profit margin 绝对利润幅度
B \WIoz;' absolute value 实值；绝对值
\%],pZsA ~ absolutely vested interest 绝对既得权益
tW$Di*h absorbed cost 已吸收成本；已分摊成本
?7;_3+T# absorption 吸收；分摊；合并
wE*o1. absorption rate 吸收率；摊配率；分摊率
9):h
%o ACB Finance Limited 亚洲商业财务有限公司
oU|yBs1 acceptable form of reciprocity 合理的互惠条件
b*5Yy/U acceptable rate 适当利率；适当汇率
Gl am( V1 acceptance agreement 承兑协议
MBp, ! _Q6 acceptance for honour 参加承兑
~F)[H'$A acceptor 承兑人；接受人；受票人
{ Q?\%4>2 acceptor for honour 参加承兑人
XC* !=h* accident insurance 意外保险
oItEGJ| Accident Insurance Association of Hong Kong 香港意外保险公会
<GdQ""X accident insurance scheme 意外保险计划
%Z.!T accident year basis 意外年度基准
z4! Y9 accommodation 通融；贷款
FaA'%P@ accommodation bill 通融票据；空头票据
n]nb+_-97 accommodation party 汇票代发人
Z'Uc}M 'U account balance 帐户余额；帐户结余
% "yy 8~| account book 帐簿
:t)<$dtf[ account collected in advance 预收款项
]h3{M Tr/ account current book 往来帐簿
3'*}ZDC account of after-acquired property 事后取得的财产报告
rlRRGJ \l account of defaulter 拖欠帐目
Z qi ;by% account payable 应付帐款
a ]b%v9 account payee only [A/C payee only] 只可转帐；存入收款人帐户
I_.Jo `lK~ account receivable 应收帐款
Jxo#s V-
account receivable report 应收帐款报表
;o#wK>pk%M account statement 结单；帐单；会计财务报表
sK CfI] account title 帐户名称；会计科目
c.?+rcnq accountant's report 会计师报告
rCH? R Accountant's Report Rules 会计师报告规则
QKP@+E_U accounting and auditing procedure 会计与审计程序；会计与核数程序
y+aL5$x6 Accounting Arrangements 《会计安排》
C@F3iwTtp accounting basis 会计基础
(~U1 X4 accounting by Official Receiver 破产管理署署长呈交的帐目
^`*p;&(K\^ Accounting Circular 《会计通告》
'Dx_ n7&= accounting class 会计类别
T GuvyY accounting date 记帐日期；会计结算日期
FfS KE accounting for money 款项核算
L"x9O'U Accounting Officer 会计主任
uP.[,V0@^ accounting period 会计报告期；会计期
]"X} FU accounting policy 会计政策；会计方针
p E56CM accounting practice 会计惯例
[g Y.h/ accounting principle 会计准则
k6 2KZ5| D accounting record 会计记录
lm[LDtc accounting report 会计报告
8|2I/#F}] Accounting Services Branch [Treasury] 会计事务部〔库务署〕
}uo.N Accounting Society of China 中国会计学会
`21$ e accounting statement 会计报表
G5Z_[Q ~z accounting system 会计制度；会计系统
\L]T|]}( accounting transaction 会计事项；帐务交易
y%Wbm&h accounting treatment 会计处理
gI5Fzk@: accounting year 会计年度
<8sy*A?0z accretion 增值；添加
Su>UXuNdE# accrual 应计项目；应累算数目
O_^X:0} accrual basis 应计制；权责发生制
;=i$0w9 W accrual basis accounting 应计制会计；权责发生制会计
au?5^u\ accrue 应累算；应计
VGL!)1b accrued benefit 应累算利益
l(A>Rw| accrued charges 应计费用
@FLa i accrued cumulative preference share dividend 应累算的累积优先股股息
_[p@V_my accrued expenses 应累算费用
O{&wqV5m" accrued interest payable 应付利息；应计未付利息
,0fYB*jk accrued interest receivable 应收利息；应计未收利息
EG
oe<. accrued right 累算权益
6i=Nk"d accruing profit 应累算的利润
)K >2 accumulated fiscal reserve 累积财政储备
=5D@~?W ZG accumulated profit 累积利润；滚存溢利
|)pgUI2O[ accumulated reserve 累积储备
"v[?`<53^l accumulation of surplus income 累积收益盈余
-MTO=#5z acquired assets 既得资产
}DzN-g<K acquisition 收购；购置；取得
1 GB acquisition cost 购置成本
i9B1/?^W& acquisition expenses 购置费用
;sZHE &+ acquisition of 100% interest 收购全部股权
s]@k, % acquisition of control 取得控制权
<uL0 M`u3 acquisition of fixed assets 购置固定资产
15U[F0b acquisition of shell “买壳”
>&DNxw acquisition price 收购价
@;P\`[(* act of God 天灾
0o* acting partner 执事合伙人
!vwx0 active market 买卖活跃的市场；交投畅旺的市场；旺市
d_!l RQ^N active partner 积极参与的合伙人
,]. S~6IM active trading 交投活跃
R X WS,rF actual circulation 实际流通
o P`y BX actual cost 实际成本
=2tl149m/z actual expenditure 实际开支；实际支出
uJ_"gPO actual income 实际入息；实际收入；实际收益
Q!(qL[o actual market 现货市场
.=% ,DT" actual price 现货价；实际价格
m=e#1Hs actual profit 实际利润
z<Y
>phc actual quotation 实盘；实际价位；实际报价
63Dm{
2i}F actual year basis 按实际年度计算
*=~X1s actuals 实货
$P7G,0- actuarial investigation 精算调查
i#1 ~<U actuarial principle 精算原则
cd?a rIV5 actuarial report 精算师报告
Z`97=:W Actuarial Society of Hong Kong 香港精算学会
|@ lVFEl] actuarial valuation 精算师估值
$" ` 9QD~ actuary 精算师
h6Q-+ _5 ad referendum agreement 暂定协议；有待覆核的协定
eK_Yt~dj ad valorem duty 从价税；按值征税
}RPeA cbU_ ad valorem duty system 从价税制
_3{,nhkf:! ad valorem fee 从价费
- mPrmapb3 ad valorem tariff 从价关税
/`YbH YNF[ additional allowance 额外免税额
U<Z\jT[ additional amount for unexpired risk 未过期风险的额外款额
HZ.Jc"+M additional assessable profit 补加应评税利润
y | 0I3n]e additional assessment 补加评税
/@~&zx&_ additional commitment 额外承担
y+D"LeCAad additional commitment vote 额外承担拨款
j6.'7f5M<H additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
PdNxuy additional dependent parent allowance 供养父母额外免税额
.jps6{ additional provision 额外拨款
3NA
G}S additional stamp duty 附加印花税
5q>u]n9] additional tax 补加税罚款；补加税款
M!E# T-) Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
|Je+y;P7 adjudged bankrupt 被裁定破产
_Sx p|{H0 adjudicated bankrupt 裁定破产人
eOI#T'5 adjudication fee 裁定费；评定印花税额手续费；评估契据费
cojbuo adjudication of bankruptcy 裁定破产；宣告破产
8OW504AD adjudication of insolvency 裁定无力偿还债务
9b}AZ]$ adjusted actual 经调整的实数；调整后的实数
xB&6f") adjusted current assets 经调整的流动资产；调整后的流动资产
TR ( [u adjusted figure 经调整的数字；调整后的数额
<1EmQ)B adjusted liabilities 经调整的负债；调整后的负债
-a( \(^NW adjusted loss 经调整的亏损；调整后的亏损
dS[="Set 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
6opu bI< adjusted profit 经调整的利润；调整后的利润
<0hJo=6a8 adjusted surplus 经调整的盈余额；调整后的盈余额
-$J%.fdPs adjusted value 经调整的价值；调整后的价值
;n -IpR#|
adjustment 调整；修订；理算〔保险〕
c6NCy s adjustment centre 调剂中心
J@I-tS adjustment lag 调整过程的时间差距；调整时差
\p&a c&] adjustment mechanism 调整机制
$3C$])k adjustment of loss 亏损调整
UIl^s8 / adjustment process 调整过程；调整程序
$EuWQq7OI2 adjustment range 调整幅度
: %hx g administered exchange rate 受管制汇率
A t#'q>Dn Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
V^^nJs
tV administration expenses 行政费用
w'b|*_Q4Q administration fee 手续费；行政费
xp> p#c administration in bankruptcy 破产管理
|UO&18Y7- administration order 遗产管理令
h c9? z} administrator 管理人；遗产管理人
|NiW r1&i0 administrator of the estate 遗产管理人
G?OwhX admission of debt 债项承认书
_Di}={1[. admission of proof 接纳债权证明
{lhdropd advance 放贷款项；垫付款项；预支款项；预付款项
Q hHexr6 advance account 暂支帐目；预付款帐户
;%R+]&J advance compensation 预付补偿金
G2x5% ` advance from shareholder 股东垫款
6c/Tm0[ advance pending reimbursement 预支以待日后付还
#(`@D7S" advanced economy 先进经济体系
h""a#n)q}` advancement 预付；预付财产
@e /40l|X advances warrant 垫款令
t/baze;V advancing 贷出
m ) 2t< adverse balance 逆差
Y_) aoRjB adverse exchange 逆汇
zFtw Aa =r advertisement addressed to shareholders 在报章刊登的致股东通告
$K,6!FyBa advice for collection 托收通知书
^5l4D 3@E advice of drawing 提款通知书；汇票通知书
q&- A}] advice of payment 付款通知
V %cU @ Advisory Committee [Securities and Futures Commission]
:K) =Hf2y 谘询委员会〔证券及期货事务监察委员会〕
9N[vNg<n Advisory Committee on Diversification 经济多元化谘询委员会
*<**rY* affidavit 誓章；遗产申报誓章
B !hrr affidavit of no receipt 述明无收款的誓章
|Gw[vY affiliate 联号；联营公司；附属公司
} 0({c~z\ affiliated company 附属公司；联号；联营公司
]bq<vI% affirmation [estate duty] 非宗教式宣誓〔遗产税〕
8 '2lc affordability 负担能力
1/bu}?a African Development Bank [AfDB] 非洲开发银行
mYudUn4Wo after-acquired property 事后取得的财产
c 9dH ^t after-hours dealing 市后交易
~la=rh 3 after-tax profit 税后盈利；税后利润；税后溢利
Q1Jk t agency agreement 代理协议
:q2t da agency expenses 代理机构的开支
,cvLvN8 agency fee 代理费
gJy Ft8Z< Agency Law 《代理法》
oJk$ +v6 agent 代理人；承销人
QrP$5H{[E agent of company 公司代理人
I!)gXtJA" agent's fee 代理人费；经纪费
hr<E%J1k% aggregate 总计；总数；总体数字
!8|] R aggregate amount 总款额；总额
"=u nDpq] aggregate assets and liabilities 总体资产与负债
I54O9Aoy aggregate at constant price 按固定价格计算的总体数字
FRicHs n aggregate demand 总需求
fWR]L47n aggregate gross position 总持仓量
O /IW.t aggregate limit 总限额
qO<'_7TN[ aggregate of salaries tax 合计薪俸税
xy% lp{ aggregate performance 总体表现；总体业绩
=#i#IF42? aggregate supply 总体供应
j${:Y$VmE aggregate surplus 总盈余
N>OF
tP aggregate total 整体总额
,uD>.-> aggregate value 总值；合计价值
2&W(@w T$ aggregated basis 合计基准
c?0uv2*Yh aggregated net chargeable income 合计应课税入息实额
3986;>v aggregation 合并计算；合计；总和
yiUJ!m aggregation of incomes of husband and wife 夫妇入息合并计算
>NN |vj aggregation of property 财产的总和
F xKb agio 差价；贴水
DlR &Lnv 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》
gz[Ng> D+ Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
V 'Gi2gNaP 《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;VqkSQ76 Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
\<VwGbzFi 《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》
5hE8b
{V Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
j\nnx8`7 《香港政府和大韩民国政府关于相互促进和保护投资协定》
O \L(I079 agreement for a settlement 授产协议
$} S5& agreement for assignment 转让协议
W|T"'M _ agreement for sale 售卖协议；买卖协议
n%Xw6qV: agreement for sale and purchase 买卖协议
,z)7 rU` agreement for the payment of interest 支付利息协议
_tQ= ASe0 agreement for the repayment of money 还款协议
0+O)~>v agreement of reinsurance 再保险协议
V|{ )P@Q Agricultural Bank of China 中国农业银行
sHe:h XG' air passenger departure tax 飞机乘客离境税
Zg7~&vs$ Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
Ifu$p ]~z$ airport tax 机场税
sp[nKo ^ alcohol duty 酒精税
\1RQ),5 %] alienation 让与；让渡；转让
9 il!w
g? alimony 生活费；赡养费
U<eVLfSij All Ordinaries Index [AOI] 所有普通股指数
5.xvOi|. all risks 全险；综合险
0-g,C=L All Sales Record for Stock Market 《股票市场成交报告》
muo7KUT Allied Capital Resources Limited 新联财务有限公司
0i$jtCCL( all-items index [Consumer Price Index] 总指数〔消费物价指数〕
`NV =2T allocation letter 拨款信件
/U)w:B+p/g allocation of fund 分配款项；预留款项
@l&5 |Cia allocation of profit 利润分配；溢利分配
6.~(oepu allocation warrant 拨款令
P]+^^ U allotment 分配；配股
Tp<=dH%$%" allotment notice 股份配售通知；配股通知
]k{cPK allotment of shares 股份分配
ls,gQ]B:P allowable 可获宽免；免税的
")HTUlcAe} allowable business loss 可扣除的营业亏损
sEdWBT 8 allowable expenses 可扣税的支出
l~&efAJ-$ allowance 免税额；津贴；备抵；准备金
`R8~H7{I6 allowance for debts 债项的免税额
~MO'%'@ allowance for depreciation by wear and tear 耗损折旧免税额
.F)b9d[? allowance for funeral expenses 殡殓费的免税额
'[5tc fG#z allowance for inflation 为通货膨胀而预留的款项；通胀准备金
F& H~JJ allowance for repairs and outgoings 修葺及支出方面的免税额
h|%d=`P, allowance to debtor 给债务人的津贴
%M9^QHyo@ alteration of capital 资本更改
[}lv!KmzW alternate trustee 候补受托人
e?L$RY,7 amalgamation 合并
*NDLGdQqz ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
v{=-#9-4
& ambit of charges 征税范围；收费范围
Q%QpG)E amended valuation 经修订的估值
X!,Ngmw. American Commodities Exchange 美国商品交易所
-H.;73Kb[ American Express Bank Limited 美国运通银行
#>~$`Sg American Stock Exchange 美国证券交易所
h&yaug,. amortization 摊销
NEZF q? amount due from banks 存放银行同业的款项
1&QI1fvx amount due from banks abroad 存放海外银行同业的款项
% 9BC%w]y amount due from holding companies 控股公司欠款
C-_u; NEu amount due from local banks 存放本港银行同业的款项
#B'WT{B$/~ amount due to banks 银行同业的存款
zv#i\8h^p amount due to banks abroad 海外银行同业的存款
3 %dbfT j amount due to holding companies 控股公司存款
d&?B/E^ amount due to local banks 本港银行同业的存款
/R k5n amount due to outport banks 外埠银行同业的存款
3Luv$6 amount for note issue 发行纸币的款额
fdd3 H[ amount of bond 担保契据的款额
]$nJn+85@b amount of consideration 代价款额
s &y amount of contribution 供款数额
4_t
aCK amount of indebtedness 负债款额
Z/;rM8[{& amount of principal of the loan 贷款本金额
wC=IN amount of rates chargeable 应征差饷数额
&.7\{q\( amount of share capital 股本额
-mX
_I{BJ amount of sums assured 承保款额
)l30~5u<J amount of variation 变动幅度
f*5=, $0 amount of vote 拨款数额
uVu`TgbZ amount payable 应付款额
)KB v[| amount receivable 应收款额
FNmIXpAn*@ Amsterdam Stock Exchange 阿姆斯特丹证券交易所
<`| }bt analysis 分析
K~,,xsy,G& ancillary risk 附属风险
o?p) V^7 annual account 周年帐目；周年帐目报表；年度决算；年结
}tv- annual accounting date 年结日期
gMI%z2]'- annual allowance 每年免税额；年积金；年度津贴；年津
*TE6p annual balance 年度余额
7GK| A{r annual disposable income 每年可动用收入
LUo3y' annual estimates 周年预算
.Ji
r<"*< annual fee 年费
P$]Vb'Fz annual general meeting 周年大会
g-}Vu1w0{6 annual growth rate 年增率；每年增长率
,fET.s^|U annual long-term supplement 长期个案每年补助金
]X?+]9Fr annual pensionable emolument 可供计算退休金的年薪
s o ~p+] annual report 年报
f^%v IB ~[ Annual Report on the Consumer Price Index 《消费物价指数年报》
% 7
J annual return 周年报表；周年申报表；每年报税表格
'` [nt25N Annual Return Rules 《周年报表规则》
Fl*@@jQ8cV annual review of consumer prices 每年消费物价回顾
!k<+-Lf:2 annual roll-forward basis 逐年延展方式
X dB#+"[ annual salary 年薪
KD Qux annual statement 年度报表；年度决算表
<hy>NM@$ 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
s|,gn 5 annuitant 年金受益人
X[Y!=e4z annuity 年金
4eaC18? annuity contract 年金合约
4f" be annuity on human life 人寿年金
VIi| :k antecedent debt 先前的债项
L1rov ante-dated cheque 倒填日期支票
X x?J t anticipated expenditure 预期开支
k 92X)/ll' anticipated net profit 预期纯利
# M`ijN!Y anticipated revenue 预期收入
3 <JZt.| anti-inflation measure 反通货膨胀措施
"_#%W
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-Qn:6M>w^ apparent deficit 表面赤字
0^[ " &K/ apparent financial solvency 表面偿债能力
YuPgsJ[m apparent partner 表面合伙人
<o?qpW$,> application for personal assessment 个人入息课税申请书
qKO\;e* application of fund 资金应用
qU2> V application to release as liquidator and to destruct the books of accounts and documents
C 7+TnJ 申请免除清盘人职务及毁灭帐簿与文件
k9R1E/ ; appointed actuary 委任精算师
1Tiq2+hmf appointed auditor 委任核数师；委任审计师
pd7 FU~- appointed trustee 委任的受托人
:hJhEQH(9 appointer 委任人
] E=JUYf0 apportioned pro rata 按比例分摊
oTx#e[8f{ apportionment 分配；分摊
lc5NC;JR Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
N(1jm F apportionment formula 分摊方程式
a- QHm;_S apportionment of estate duty 遗产税的分摊
o@pM??&x appraisal 估价；评估
Rut6m5> appreciable growth 可观增长
/
m?Z! appreciable impact 显着影响
a~XNRAh appreciable increase 可观增长
5@Py` appreciation 增值；升值
Nr(WbD[T appreciation against other currencies 相对其他货币升值
8sbS7*# appreciation of the exchange value of Hong Kong dollar 港元汇值上升
m,up37-{ appreciation tax 增值税
%eT/:I appropriation 拨款；拨用；拨付
zNXk dw appropriation account 拨款帐目
cPS!%?}I Appropriation Bill 拨款法案
#4c uNX5m% appropriation-in-aid system 补助拨款办法
j 6v +S approved assets 核准资产
PL8 akA# approved basket stock 认可一篮子证券
>nr1|2 approved budget 核准预算
Kw ?,A
approved charitable donation 认可慈善捐款
cL1cBWd approved charitable institution 认可慈善机构
9L&AbmIr approved currency 核准货币；认可货币
wk5a &
approved estimates 核准预算
l0@$]76cX; approved estimates of expenditure 核准开支预算
ekAGzu approved overseas insurer 核准海外保险人
?_tOqh@in approved overseas trust company 核准海外信托公司
ZcdS?Z2k approved pooled investment fund 核准汇集投资基金
Od R approved provident fund scheme 认可公积金计划
\h0e09& I approved provision 核准拨款
xMuy[)b approved redeemable share 核准可赎回股份
S3oU7*O Z approved regional stock 认可地区性证券
]\3dJ^q|% approved retirement scheme 认可退休金计划
K1+,y1c approved subordinated loan 核准附属贷款
GuS3O)6Sg arbitrage 套戥；套汇；套利
_D+7w'8h arbitrageur 套戥者；套汇者
6Q wL arbitrary amount 临时款项
L$ ON=$q5 arrangement 措施；安排；协定
U 9 k}y arrears 欠款
t(_XB|AKm arrears of pay 欠付薪酬
1zp ,Suv arrears of revenue 逾期未收税款；逾期未收的帐项
CRqa[boU* articles of association 组织章程；组织细则；组织章程细则
T LV) mCZ Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
Xg%zE ascertainment of profit 确定利润
'$U"RP^( "Asia Clear" “亚洲结算系统”
@ ?%"nK Asia Commercial Bank Ltd. 亚洲商业银行有限公司
)1]C%)zn Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
y-Ol1R3:c# Asian Development Fund [ADF] 亚洲发展基金
$qE JO=v Asian dollar bond 亚洲美元债券
<w:fR|O Asian dollar market 亚洲美元市场
C <7J5 Asian dollar rate 亚洲美元利率
LvA IAknc Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
H R
V / A Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
>:Oo[ {) asked price 沽盘；喊价；索价；卖方报价
gM= ~dBz assessable income 应评税入息
:?^(&3; assessable loss 应评税亏损
~ \kRW6 assessable profit 应评税利润
9GGBJTk- assessable value 应评税值
&#)3 v8 assessed profit 估定利润
dZYS5_wr assessed value 经评估价值
-+4$W{OK*0 assessment 评税；评定；估价；评税单
0l oC^\f assessment number 评税编号；估价编号
\m\.+q] assessment of additional tax 补加税评税
+0 a',`yc assessment of performance 业绩评估；实绩评价
p1D-Q7F Assessor 评税主任
!C+25vup asset price bubbles 资产价格泡沫
Z?@07Y[|K asset-backed securities 具资产保证的证券
Q^ F-8 assets accretion 资产增值
h*K hH>\ assets and liabilities 资产与负债
Ln:
y|t assets betterment statement 资产递增表；资产改进表
Gs9jX/ # assets lending 实物放款；有抵押贷款
u*U?VZ5 assets of the company passing on the death 死者去世时转移的公司资产
Y{S/A * X assets pledged as security for liabilities 用作负债抵押的资产
);*GOLka assets portfolio 资产投资组合
D0-e,)G}V, assets price 资产价格
IQ~()/;3d assets quality 资产质素
>/n/ n{{ assets realization 资产变现
w5|"cD#8A assets refinancing arrangement 资产再集资安排
vTP_vsdeG assets securitization 资产证券化
)a6i8b3 assets situated outside Hong Kong 在香港以外地方的资产
k+i=0 P0mf assets stripping 削减资产；拆卖资产
-`gC?yff: assets value 资产值
K A< assignee 承让人
H _2hr[ assignment 转让；转让书；转让契
<zUmcZ assignment of interest 权益转让
TRiB|b]8Q# assignment of letters patent and trade mark 专利证书及商标转让
+GGj*sD assignment of property 物业转让；物业转让书
j IW:O assignment right 转让权
ae<KUThm. assignor 转让人
1`uIjXr( associate 有联系的人；有关连人士；相联者；合伙人；联系人
_Yhpj}KZ Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
un\^Wmbw associate member 附属会员
:I7MP associated body corporate 相联法人团体
*V\kS associated company 相联公司；联属公司
1jF}g`At associated corporation 相联法团
4+~+`3;~v Association of Chartered Certified Accountants [ACCA] [United Kingdom]
yA_d${n 公认会计师公会〔英国〕
0O:TKgb&C. Association of Futures Exchange Brokers 香港期货经纪协会
)I <.D N& Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
[|>.iH X association of underwriters 承保人组织
msCAC*;, assumption of control 接管
xtnB: 3 assurance 担保；保险；转易；转易书
{jl4` assurance of interest 权益的转易
^aC[Z P: at 19XX price 按一九ＸＸ年价格计算
fvx0]o f at a discount 按赔价计算；按贴水价格计算；打折扣
V&>7i9lEz at a premium 按溢价计算；按升水价格计算
y^XwJX-f at call 通知付款；按通知
-cW5 v
at constant market price 按固定市价计算
~9n@MPS^! at constant price 按固定价格计算
GphG/ C ( at cost 按成本计算
&sKYO<6K } at current market price 按当时市价计算；按现时市价计算
'=ZE*nGC at current price 按当时价格计算；按现时价格计算
emaN mpg at factor cost 按要素成本计算；按生产要素成本计算
F0yh7MItV at money-of-the-day price 按付款当日价格计算
J2R<'( at or better 按指定或较佳价位〔买卖指令〕
Ug"B/UUFd at par 按面值计算；平价
l5MxJ>?4%B at sight 见票即付
PFc02 w at the close 按收市盘
q@\D5F%
> at the opening 按开市盘
jv7zvp attestation 见证；见证条款
g5"g,SFGr at-the-money option 平价期权
N8vWwN[3 attorney 受权人；受托代表人
9UwDa`^ attornment 新拥有人承认书
V-
v Vb attributable profit 可归属利润
3Q #VD) attributable share value 可归属股份价值
B845BSmh Auckland Stock Exchange 奥克兰证券交易所
JrQN-e! auction 拍卖
s)N1@RBR auctioneer 拍卖商
J^W.TM&q$, audit 审计；核数
w_-{$8| Audit Commission 审计署
AV'> Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
jy*wj7fj1 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
tsk}]@W audit review 帐目审查
QL)UPf >Kp Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
'5Y8 rv< audited account 审计帐目；经审计的帐目
-py.Y Z audited annual account 经审计的周年帐目
]juXm1)>W1 audited balance sheet 经审计的资产负债表
aB Yhk|Ei auditor 核数师；核数主任；审计师
+ ]__zm/^ auditor's certificate 核数师证明书；审计师证明书
%d>Ktf auditor's report 核数师报告；审计师报告
" au"\} Aussie bond 澳元债券
z
XvWo6 austerity budget 紧缩预算
z[';HJ0O; Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
@#V{@@3$ Australia All Ordinaries Index 澳洲所有普通股票指数
X=JSqO6V9 Australian Dollar [AUD] 澳元
OVd"'|&6_ Australian Options Market 澳大利亚期权市场
*=I#VN*_<. Australian Securities Commission 澳洲证券事务监察委员会
~/NA?E-c Australian Society of Certified Practising Accountants 澳洲执业会计师公会
zso.?`85 Australian Stock Exchange 澳大利亚证券交易所
^qDkSoqC" Austrian Schilling [ATS] 奥地利先令
55;xAsG authentication 认证；鉴证
_zOzHc? Q authority to purchase 委托购买证；委购书
/Ly%-p y-$ authorization 认可；核准；授权；授权书
ctCfLlK authorization by direction 指示授权
Rub"" Ga authorization by instruction 指令授权
v-l):TL+= authorization by warrant 令状授权
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authorization of unit trust 单位信托的认可
%0]&o,
w{ authorized agent 指定代理人
[$V_qFv{ authorized capital 法定资本
I8[G!u71)_ authorized clerk 出市员
Q~]R#S authorized dealer 认可交易商
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pl-;? authorized financial institution 认可财务机构
7Ua
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authorized fund 认可基金
& .#0jb1r authorized fund house 获授权的基金公司；认可基金公司
Pc$<Cv|vz
authorized institution 认可机构
=HSE authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
LHa cHv authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
A$oYw(m# authorized insurer 获授权保险人；获认可承保人
+(<CE#bb[ authorized investment 特准投资项目
9(iJ=ao ( authorized person 获授权人
pymT- authorized representative 获授权代表
:l6s ESr authorized share capital 法定股本
rdC(+2+Ay automated quotation system 自动报价系统
Q!"L i Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
nc3 1X 自动交易系统〔香港期货交易所有限公司〕
:;JJvYIs automatic adjustment mechanism 自动调整机制
[<%yU y automatic adjustment system 自动调整系统
u54+oh|,M Automatic Clearing House 自动票据交换所
$; @s
automatic exchange rates accumulation system 自动化汇率累集系统
l"MEX/ Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
K=~h1qV: automatic teller machine [ATM] 自动柜员机
w,l1&=d autopay 自动转帐
pa+ y(!G available assets 可用资产
6 o+zhi;E available fiscal reserve 现存财政储备
C!.6:Aj available profit 可用利润
:n>h[{ o% Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
! g}9xIL average 平均；平均数；海损
!q/?t XM! average basic salary 平均基本薪金
KN%Xp/lkX average consumer expenditure 平均消费开支；一般消费开支
Q0r_+0[7j average cost 平均成本
\n`]QN average cost of land production 增辟土地平均成本
")LF;e average daily turnover 平均每日成交额
W0?yPP=. average daily wage rate 平均每日工资率
J%}}( G~ average expenditure pattern 平均开支模式
{o]OxqE@ average growth rate 平均增长率
bFTWuM average net fixed assets 固定资产平均净值
N7jAPI@a\i average of relatives 相对价格平均数
<:ZN average price 平均价格
z c A"\ average propensity to consume 平均消费倾向；一般消费倾向
B4{A(-Tc average propensity to save 平均储蓄倾向；一般储蓄倾向
F\XzP\ average rate 平均率
7lh%\ average revenue 平均收入；平均收益
5%W3&F6 % average stock 平均库存；平均存货
P= ]ZXj[ average yearly rent 平均年租
E-Mp|y /V avoidance of double taxation 避免双重课税
c\R! z&y~ avoidance of tax 避税
