A:
lkSz7dr@ A share Ａ股；甲类股份
g'}`FvADi abatement of tax 减税；减扣免税额
u]]5p[ |S ABN AMRO Bank N.V. 荷兰银行
7fN &Q~. above-the-line expenditure 线上项目支出；经常预算支出
#g-*n@
1 above-the-line receipt 线上项目收入；经常预算收入
PPj6QJ]R0 ABSA Asia Limited 南非联合亚洲有限公司
cvs"WX 3 absolute change 绝对数值变更
_ \v@9Q \ absolute expenditure 实际开支
#8Id:56 absolute guideline figure 绝对准则数字
z!1/_]WJ, absolute interest 绝对权益
E-tNB{r@ absolute order of discharge 绝对破产解除令
+Qi52OG absolute profit margin 绝对利润幅度
@8Q+=abz absolute value 实值；绝对值
.
tH35/r absolutely vested interest 绝对既得权益
@E"+qPp.3 absorbed cost 已吸收成本；已分摊成本
+,F=
- absorption 吸收；分摊；合并
ax{-Qi7z-+ absorption rate 吸收率；摊配率；分摊率
lU50.7<08 ACB Finance Limited 亚洲商业财务有限公司
f@;>M9)< acceptable form of reciprocity 合理的互惠条件
Q:fUM[ acceptable rate 适当利率；适当汇率
P ^_d$ acceptance agreement 承兑协议
Ng_rb KXC# acceptance for honour 参加承兑
\}4#**] acceptor 承兑人；接受人；受票人
%:be{Y6 acceptor for honour 参加承兑人
RZ/+ K= accident insurance 意外保险
]=86 [A-2N Accident Insurance Association of Hong Kong 香港意外保险公会
UTK.tg accident insurance scheme 意外保险计划
;qVEI/ accident year basis 意外年度基准
"- j@GCme accommodation 通融；贷款
I 3zitI; accommodation bill 通融票据；空头票据
Pdo5 sve accommodation party 汇票代发人
lc$@Jjg9 account balance 帐户余额；帐户结余
uZ2v;]\Y6 account book 帐簿
9tc@
account collected in advance 预收款项
& h4Z|h[01 account current book 往来帐簿
` i>B|g- account of after-acquired property 事后取得的财产报告
Z_OqXo= account of defaulter 拖欠帐目
I^(o3B account payable 应付帐款
Vg [ 5bJ5 account payee only [A/C payee only] 只可转帐；存入收款人帐户
4G;`KqR@ account receivable 应收帐款
C1P t3 account receivable report 应收帐款报表
` .sIZku account statement 结单；帐单；会计财务报表
^K 77V$v account title 帐户名称；会计科目
.J6 j" accountant's report 会计师报告
{z[HN SyRs Accountant's Report Rules 会计师报告规则
ukDH@/ accounting and auditing procedure 会计与审计程序；会计与核数程序
Alk*
"p Accounting Arrangements 《会计安排》
YI),q.3X~ accounting basis 会计基础
9
<kkzy accounting by Official Receiver 破产管理署署长呈交的帐目
%yuIXOJ Accounting Circular 《会计通告》
W}e[.iX; accounting class 会计类别
c;~Llj
P accounting date 记帐日期；会计结算日期
A^Hp #b @ accounting for money 款项核算
9
K / Accounting Officer 会计主任
%wjU^Urya accounting period 会计报告期；会计期
TNPGw! accounting policy 会计政策；会计方针
a+a%}76N accounting practice 会计惯例
> A'!T'"~ accounting principle 会计准则
m1$P3tZPn accounting record 会计记录
]kplb0` accounting report 会计报告
4;c_ %=cU Accounting Services Branch [Treasury] 会计事务部〔库务署〕
S5pP"& I[ Accounting Society of China 中国会计学会
85@6uBh accounting statement 会计报表
8DS5< accounting system 会计制度；会计系统
knK=ENf;e accounting transaction 会计事项；帐务交易
<T_Nlar^^ accounting treatment 会计处理
_8b >r1$ accounting year 会计年度
Q-dHR
i accretion 增值；添加
pYhI{ accrual 应计项目；应累算数目
v!'@NW_ accrual basis 应计制；权责发生制
CL}I:/zRB accrual basis accounting 应计制会计；权责发生制会计
n$![b_)* accrue 应累算；应计
DwrCysIK accrued benefit 应累算利益
?e_}X3{ accrued charges 应计费用
R?9Plzt5 accrued cumulative preference share dividend 应累算的累积优先股股息
K{w=qJBM accrued expenses 应累算费用
k;:u| s8NS accrued interest payable 应付利息；应计未付利息
\FY De accrued interest receivable 应收利息；应计未收利息
XOU- 8;d accrued right 累算权益
x#gm liF accruing profit 应累算的利润
q}A3"$-F accumulated fiscal reserve 累积财政储备
+q=jB-eIx accumulated profit 累积利润；滚存溢利
"$"mWF- accumulated reserve 累积储备
<$3nD b- accumulation of surplus income 累积收益盈余
.
;@) 5" acquired assets 既得资产
U#1yl6e\I acquisition 收购；购置；取得
W%XS0k}x acquisition cost 购置成本
?o DfI acquisition expenses 购置费用
l'{goy f acquisition of 100% interest 收购全部股权
Tx?@* Q acquisition of control 取得控制权
nPIR 1Z acquisition of fixed assets 购置固定资产
4!s k3Cw{ acquisition of shell “买壳”
e"H+sM26- acquisition price 收购价
i K[8At"Xo act of God 天灾
D i 1G acting partner 执事合伙人
vls> 6h active market 买卖活跃的市场；交投畅旺的市场；旺市
z` ?xS active partner 积极参与的合伙人
=$ zr
t active trading 交投活跃
<C` eZ}Qqv actual circulation 实际流通
r|F,\fF actual cost 实际成本
%C][E ^9 actual expenditure 实际开支；实际支出
>]|^ Ux,WZ actual income 实际入息；实际收入；实际收益
?d#(ian actual market 现货市场
?'#;Y"RT actual price 现货价；实际价格
(X7yNIPfA actual profit 实际利润
HY| SLk/E actual quotation 实盘；实际价位；实际报价
[[DFEvOEh actual year basis 按实际年度计算
3@ukkO) actuals 实货
5'Ay@FJ: actuarial investigation 精算调查
:3*oAh 8| actuarial principle 精算原则
%mv x }xV actuarial report 精算师报告
+~k ,4 Actuarial Society of Hong Kong 香港精算学会
z iGL4c0p actuarial valuation 精算师估值
l45F*v]^ actuary 精算师
E|uXi)!.x ad referendum agreement 暂定协议；有待覆核的协定
\*"0wR;[K ad valorem duty 从价税；按值征税
vHe.+XY ad valorem duty system 从价税制
F "#*8P ad valorem fee 从价费
WIl S^?5I< ad valorem tariff 从价关税
4wD ^?S!p additional allowance 额外免税额
Q)X\VQcgj additional amount for unexpired risk 未过期风险的额外款额
k+G4<qw additional assessable profit 补加应评税利润
vlyNQ7"% additional assessment 补加评税
CKt~#$ I% additional commitment 额外承担
h?tV>x/Fu additional commitment vote 额外承担拨款
{Om3fSk: additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
>Ez}r(QQ^ additional dependent parent allowance 供养父母额外免税额
9 U1!"/F additional provision 额外拨款
g#3x) 97Z additional stamp duty 附加印花税
|wn LxI additional tax 补加税罚款；补加税款
F7Yuk y Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
i1 &noRGl adjudged bankrupt 被裁定破产
D. x3@+ adjudicated bankrupt 裁定破产人
CMjPp`rA adjudication fee 裁定费；评定印花税额手续费；评估契据费
L`@&0Zk adjudication of bankruptcy 裁定破产；宣告破产
?gP/XjToMg adjudication of insolvency 裁定无力偿还债务
|- Klh adjusted actual 经调整的实数；调整后的实数
\`9|~!,Ix7 adjusted current assets 经调整的流动资产；调整后的流动资产
{ 3P!b|V> adjusted figure 经调整的数字；调整后的数额
9>, \QrrH adjusted liabilities 经调整的负债；调整后的负债
*<5lx[:4/x adjusted loss 经调整的亏损；调整后的亏损
iZ;jn 8 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
#{`NJ2DU] adjusted profit 经调整的利润；调整后的利润
Ec/+ 9H6g adjusted surplus 经调整的盈余额；调整后的盈余额
BU\NBvX$ adjusted value 经调整的价值；调整后的价值
cJ{P,K adjustment 调整；修订；理算〔保险〕
-;.fU44O[# adjustment centre 调剂中心
}(O
kl1 adjustment lag 调整过程的时间差距；调整时差
@,$HqJ adjustment mechanism 调整机制
fb=vO U adjustment of loss 亏损调整
5d;K.O adjustment process 调整过程；调整程序
4[j) $!l` adjustment range 调整幅度
w8Vzx 8 administered exchange rate 受管制汇率
cwU6}*_zn Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
p)] ^>-L administration expenses 行政费用
0d)n} fm administration fee 手续费；行政费
uV\#J{'* administration in bankruptcy 破产管理
3VgH* vAU} administration order 遗产管理令
?Ir6*ZyY administrator 管理人；遗产管理人
\s rOU| administrator of the estate 遗产管理人
< "9Z7"
> admission of debt 债项承认书
P9~kN|
admission of proof 接纳债权证明
L )"w-,zy advance 放贷款项；垫付款项；预支款项；预付款项
2a}_|#* advance account 暂支帐目；预付款帐户
_\] UA?0 advance compensation 预付补偿金
cl8Mv advance from shareholder 股东垫款
~t$VzL1 advance pending reimbursement 预支以待日后付还
:{i mRa- advanced economy 先进经济体系
j}Mpc;XOc advancement 预付；预付财产
M/ \~ advances warrant 垫款令
BNLall advancing 贷出
P l
, M>IQ adverse balance 逆差
v3]M;Y\ adverse exchange 逆汇
N#qoKY(# advertisement addressed to shareholders 在报章刊登的致股东通告
"lMWSCas advice for collection 托收通知书
#jR?C9&!( advice of drawing 提款通知书；汇票通知书
9$t@Gm n advice of payment 付款通知
\EqO;A%< Advisory Committee [Securities and Futures Commission]
,peFNpi 谘询委员会〔证券及期货事务监察委员会〕
0(.C f.B~ Advisory Committee on Diversification 经济多元化谘询委员会
<m\TZQBD affidavit 誓章；遗产申报誓章
v2SsfhT affidavit of no receipt 述明无收款的誓章
S+ x [1#r affiliate 联号；联营公司；附属公司
hD=D5LYAZ affiliated company 附属公司；联号；联营公司
8 F 1ga15 affirmation [estate duty] 非宗教式宣誓〔遗产税〕
oOvbel`; affordability 负担能力
P|4a} SWU African Development Bank [AfDB] 非洲开发银行
+<#-52br\ after-acquired property 事后取得的财产
v7RDoO]I after-hours dealing 市后交易
eLWzd_ln after-tax profit 税后盈利；税后利润；税后溢利
AS39 8L agency agreement 代理协议
#6 nA^K} agency expenses 代理机构的开支
IEj`:]d agency fee 代理费
$xwF;:) Agency Law 《代理法》
cw M 0Z6
agent 代理人；承销人
6
>2!
kM7 agent of company 公司代理人
D=+sD"<| agent's fee 代理人费；经纪费
7X"cu6%\ aggregate 总计；总数；总体数字
d DTt _B aggregate amount 总款额；总额
=!2 aggregate assets and liabilities 总体资产与负债
e<pojb1Q aggregate at constant price 按固定价格计算的总体数字
5
[*jfOz aggregate demand 总需求
U^ S0H(> aggregate gross position 总持仓量
n+w>Qz' aggregate limit 总限额
@B <_ h+ aggregate of salaries tax 合计薪俸税
[ f f.R aggregate performance 总体表现；总体业绩
jKs8i$q aggregate supply 总体供应
C8- q<t#SF aggregate surplus 总盈余
L T!X|O. aggregate total 整体总额
r>OE[C69 aggregate value 总值；合计价值
9)`wd&! aggregated basis 合计基准
_;+&'=6.[ aggregated net chargeable income 合计应课税入息实额
6y 5~Kh6 aggregation 合并计算；合计；总和
a$-ax[:\sm aggregation of incomes of husband and wife 夫妇入息合并计算
_t7A'`Dh] aggregation of property 财产的总和
SJmri]4K agio 差价；贴水
23m+"4t Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
Obm\h*$ Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
[\y>Gv% 《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》
TW$ ^]u~v Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
G{9y` ; 《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》
XPSWAp) Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
G%{jU'2 《香港政府和大韩民国政府关于相互促进和保护投资协定》
fzcT(y
agreement for a settlement 授产协议
bzTM{<]sv agreement for assignment 转让协议
G"(!5+DLy agreement for sale 售卖协议；买卖协议
~5zhK:7c agreement for sale and purchase 买卖协议
4H)a7 <, agreement for the payment of interest 支付利息协议
SqLKF<tY]/ agreement for the repayment of money 还款协议
[
CY= agreement of reinsurance 再保险协议
j@f(cRAf# Agricultural Bank of China 中国农业银行
U/;Vge8{ air passenger departure tax 飞机乘客离境税
1>LquZ+Kj Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
scmb DaOn airport tax 机场税
%\u>%s <9 alcohol duty 酒精税
"@_f>3z alienation 让与；让渡；转让
?uLqB@!2 alimony 生活费；赡养费
v,! u{Q P All Ordinaries Index [AOI] 所有普通股指数
sT ONkd all risks 全险；综合险
hi%>& i* All Sales Record for Stock Market 《股票市场成交报告》
{W ChD&v Allied Capital Resources Limited 新联财务有限公司
lwlR"Z all-items index [Consumer Price Index] 总指数〔消费物价指数〕
Wh7nli7f_ allocation letter 拨款信件
%$U+?lk} allocation of fund 分配款项；预留款项
] N8V?.|: allocation of profit 利润分配；溢利分配
>ZT3gp?E allocation warrant 拨款令
uFgw eOJ allotment 分配；配股
d #su allotment notice 股份配售通知；配股通知
8^~]Ym: allotment of shares 股份分配
G}g+2` allowable 可获宽免；免税的
)deuB5kz allowable business loss 可扣除的营业亏损
(uE_mEIsv allowable expenses 可扣税的支出
}#1g; allowance 免税额；津贴；备抵；准备金
i@6 kI C allowance for debts 债项的免税额
uQ}kq7gd allowance for depreciation by wear and tear 耗损折旧免税额
"lm3 o(Dk allowance for funeral expenses 殡殓费的免税额
-yd T%x allowance for inflation 为通货膨胀而预留的款项；通胀准备金
u=5^xpI<D allowance for repairs and outgoings 修葺及支出方面的免税额
k 'o?/ allowance to debtor 给债务人的津贴
P] G2gDO alteration of capital 资本更改
lnhZ!_
alternate trustee 候补受托人
S!uyplYKF amalgamation 合并
]`x~v 4JU ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
l?d*g& ambit of charges 征税范围；收费范围
xK f+.6 wz amended valuation 经修订的估值
;C3]( American Commodities Exchange 美国商品交易所
m i+I )b= American Express Bank Limited 美国运通银行
[ F e5a American Stock Exchange 美国证券交易所
vKxwv
YDe amortization 摊销
GauIe 0qV amount due from banks 存放银行同业的款项
Ag-*DH0 amount due from banks abroad 存放海外银行同业的款项
BQ(`MM@ amount due from holding companies 控股公司欠款
v "07H amount due from local banks 存放本港银行同业的款项
?V+=uTCq amount due to banks 银行同业的存款
UaB!,vs3st amount due to banks abroad 海外银行同业的存款
cVU[>gkg_ amount due to holding companies 控股公司存款
gBN;j amount due to local banks 本港银行同业的存款
f u/v1~X amount due to outport banks 外埠银行同业的存款
[>fE{ ~Y amount for note issue 发行纸币的款额
pq 4frq amount of bond 担保契据的款额
j`bOJ TBE amount of consideration 代价款额
V@F~Cx amount of contribution 供款数额
n#iL[
&/Aw amount of indebtedness 负债款额
z`W$/tw" amount of principal of the loan 贷款本金额
Y,{X v amount of rates chargeable 应征差饷数额
K-/fq=z amount of share capital 股本额
s;L7
_.hH@ amount of sums assured 承保款额
@jfd.? RK! amount of variation 变动幅度
My)/d]a
amount of vote 拨款数额
rd6?;K0 amount payable 应付款额
Ha< (~qf amount receivable 应收款额
)7f: hg Amsterdam Stock Exchange 阿姆斯特丹证券交易所
D`+'#%%x analysis 分析
:jA~zHO ancillary risk 附属风险
a"}?{ annual account 周年帐目；周年帐目报表；年度决算；年结
W,vb7v ' annual accounting date 年结日期
r'j*f"uAm annual allowance 每年免税额；年积金；年度津贴；年津
~FJd{$2x` annual balance 年度余额
\
FA7 +Q annual disposable income 每年可动用收入
:Q 89j4, annual estimates 周年预算
v6FYlKU@ 8 annual fee 年费
<X:7$v6T| annual general meeting 周年大会
'_2~8 w annual growth rate 年增率；每年增长率
>qOhzbAH{< annual long-term supplement 长期个案每年补助金
z7 }@ 8F annual pensionable emolument 可供计算退休金的年薪
/W% {b: annual report 年报
%@LV oP!@! Annual Report on the Consumer Price Index 《消费物价指数年报》
6g)21 Mh# annual return 周年报表；周年申报表；每年报税表格
|<OZa;c+ Annual Return Rules 《周年报表规则》
3 *ZE`` annual review of consumer prices 每年消费物价回顾
n-uoY<;hp annual roll-forward basis 逐年延展方式
i =Y#kL~f annual salary 年薪
0-7xcF@s annual statement 年度报表；年度决算表
#P1k5! u 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
3ILEc:<0J annuitant 年金受益人
ZT!DTb
B annuity 年金
l = #uy annuity contract 年金合约
6B&':N98 annuity on human life 人寿年金
GSsot%B u" antecedent debt 先前的债项
~"8b\oLW ante-dated cheque 倒填日期支票
~%'M[3Rb anticipated expenditure 预期开支
+ ~ HL"Vv anticipated net profit 预期纯利
)g)X~]* anticipated revenue 预期收入
~R 3@GaL1 anti-inflation measure 反通货膨胀措施
!pgk UzMW anti-inflationary stance 反通货膨胀立场
rB-& '#3% apparent deficit 表面赤字
~ u jY+ { apparent financial solvency 表面偿债能力
wPOQy ~: apparent partner 表面合伙人
% ZZ\Xj application for personal assessment 个人入息课税申请书
=MA$xz3 application of fund 资金应用
P@)z Nik[ application to release as liquidator and to destruct the books of accounts and documents
lO[[iMH l< 申请免除清盘人职务及毁灭帐簿与文件
>% t"VpvR appointed actuary 委任精算师
R'He(x appointed auditor 委任核数师；委任审计师
GC.
appointed trustee 委任的受托人
2!}5sh B appointer 委任人
Que- apportioned pro rata 按比例分摊
%kUIIH V} apportionment 分配；分摊
}k$2 r 3 Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
=*fOej>G apportionment formula 分摊方程式
V|Smk;G apportionment of estate duty 遗产税的分摊
oJEind>8O appraisal 估价；评估
JS} iNS'X appreciable growth 可观增长
D >$9( appreciable impact 显着影响
jCkYzQUPz appreciable increase 可观增长
du Pzt appreciation 增值；升值
U2seD5I appreciation against other currencies 相对其他货币升值
xwq {0jY appreciation of the exchange value of Hong Kong dollar 港元汇值上升
/g@!#Dt appreciation tax 增值税
i.Yz)Bw appropriation 拨款；拨用；拨付
_3.=| @L appropriation account 拨款帐目
\G:\36l Appropriation Bill 拨款法案
*bsS%qD] appropriation-in-aid system 补助拨款办法
(X; D.s approved assets 核准资产
s: CsUl | approved basket stock 认可一篮子证券
MqRpG5 . approved budget 核准预算
Ny\p$v
"p approved charitable donation 认可慈善捐款
G[GSt`LVS` approved charitable institution 认可慈善机构
X)P9f N~7 approved currency 核准货币；认可货币
q &#f #Ou approved estimates 核准预算
pKMy:j approved estimates of expenditure 核准开支预算
f!AcBfaLr approved overseas insurer 核准海外保险人
=c:K(N qL approved overseas trust company 核准海外信托公司
qf-0 | w approved pooled investment fund 核准汇集投资基金
rZEL7{ approved provident fund scheme 认可公积金计划
Dn1aaN6
approved provision 核准拨款
f5'Cq)Vw_ approved redeemable share 核准可赎回股份
< j^8L^ approved regional stock 认可地区性证券
{FNmYneh?6 approved retirement scheme 认可退休金计划
4-1=1)c* approved subordinated loan 核准附属贷款
+G)L8{FY( arbitrage 套戥；套汇；套利
hX;JMQ915 arbitrageur 套戥者；套汇者
e'Njl?>3 arbitrary amount 临时款项
5 o- WA1 arrangement 措施；安排；协定
7,X5]U&A<x arrears 欠款
s|FfBG arrears of pay 欠付薪酬
bLuAe
EA arrears of revenue 逾期未收税款；逾期未收的帐项
1ayL*tr articles of association 组织章程；组织细则；组织章程细则
/x\{cHAt8J Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
U Dl[ ascertainment of profit 确定利润
,NB?_\$c "Asia Clear" “亚洲结算系统”
[M?'N w/[S Asia Commercial Bank Ltd. 亚洲商业银行有限公司
:@K 1pAh 4 Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
zg>4/10P1q Asian Development Fund [ADF] 亚洲发展基金
O 7vJ` K(! Asian dollar bond 亚洲美元债券
h'%iY6!fA Asian dollar market 亚洲美元市场
_[M*o0[@W Asian dollar rate 亚洲美元利率
cHP~J%&L Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
d|I?%LX0p Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
I54`}Npp asked price 沽盘；喊价；索价；卖方报价
iW oe assessable income 应评税入息
|T 3F:],` assessable loss 应评税亏损
m%7T ~ assessable profit 应评税利润
I 8M^]+c assessable value 应评税值
7
G37V"'' assessed profit 估定利润
20h+^R3{Z assessed value 经评估价值
II; assessment 评税；评定；估价；评税单
<l>o6K assessment number 评税编号；估价编号
?9W2wqN>o assessment of additional tax 补加税评税
J7a_a >Y assessment of performance 业绩评估；实绩评价
rW),xfo0 Assessor 评税主任
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YmywY asset price bubbles 资产价格泡沫
`0)'&HbLY asset-backed securities 具资产保证的证券
|%\>+/j$ assets accretion 资产增值
/fh[_!qN assets and liabilities 资产与负债
'w A4 }f assets betterment statement 资产递增表；资产改进表
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(4$<>< assets lending 实物放款；有抵押贷款
}*Z *wC assets of the company passing on the death 死者去世时转移的公司资产
uPh/u! assets pledged as security for liabilities 用作负债抵押的资产
3FetyW l' assets portfolio 资产投资组合
xWR<>Og. assets price 资产价格
):<9j"Z;At assets quality 资产质素
'Twvk U" assets realization 资产变现
S1SsJo2\ assets refinancing arrangement 资产再集资安排
?azi(ja assets securitization 资产证券化
`!- w^~c assets situated outside Hong Kong 在香港以外地方的资产
V\|V1 c assets stripping 削减资产；拆卖资产
$Jc>B#1 assets value 资产值
h=*eOxR"4^ assignee 承让人
D0 5JQ* assignment 转让；转让书；转让契
q/qJkr^2 assignment of interest 权益转让
)+L.$h assignment of letters patent and trade mark 专利证书及商标转让
1 >)q 5D assignment of property 物业转让；物业转让书
7j,u&%om assignment right 转让权
7^bde<0 assignor 转让人
J) I| Xot associate 有联系的人；有关连人士；相联者；合伙人；联系人
(?y (0%q Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
lE| Hp associate member 附属会员
>n(Ga9E associated body corporate 相联法人团体
xQU$E |I associated company 相联公司；联属公司
n.L/Xp@gc associated corporation 相联法团
@T 5dPmn Association of Chartered Certified Accountants [ACCA] [United Kingdom]
o%j[]P@4G 公认会计师公会〔英国〕
/U@T#S Association of Futures Exchange Brokers 香港期货经纪协会
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Y Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
i (qPD _ association of underwriters 承保人组织
caH!(V}6 assumption of control 接管
Aq3.%,X2H assurance 担保；保险；转易；转易书
zb_nU7Eg assurance of interest 权益的转易
T>P[ 0`*) at 19XX price 按一九ＸＸ年价格计算
rP%B#%;S" at a discount 按赔价计算；按贴水价格计算；打折扣
sR;^7(f!m at a premium 按溢价计算；按升水价格计算
Lkf}+aY at call 通知付款；按通知
_ -6IB> at constant market price 按固定市价计算
5yl[#>qt at constant price 按固定价格计算
I_"Kh BM at cost 按成本计算
8slOB>2#Y at current market price 按当时市价计算；按现时市价计算
,Y+J.8.H at current price 按当时价格计算；按现时价格计算
E!rgR5Bd at factor cost 按要素成本计算；按生产要素成本计算
P,RdY M06 at money-of-the-day price 按付款当日价格计算
hf(' 4^ at or better 按指定或较佳价位〔买卖指令〕
oZS.pi at par 按面值计算；平价
.S{>?2 at sight 见票即付
oj$^87KX at the close 按收市盘
A(2!.Y
2?* at the opening 按开市盘
: *g3PhNE attestation 见证；见证条款
xPp\OuwK at-the-money option 平价期权
?yNg5z attorney 受权人；受托代表人
pVN) k attornment 新拥有人承认书
(U?*Z/ attributable profit 可归属利润
'.$va < attributable share value 可归属股份价值
N.1 @!\z@@ Auckland Stock Exchange 奥克兰证券交易所
ps@;Z ?Q auction 拍卖
1&2X*$]y auctioneer 拍卖商
;)7 GdR^K audit 审计；核数
IN!,|)8s Audit Commission 审计署
%p d-{KR Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
\g;o9}@3~ 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〕
2N /4. audit review 帐目审查
5,~Ju>y* Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
{];8jdg/? audited account 审计帐目；经审计的帐目
r5w y] z^ audited annual account 经审计的周年帐目
N3U.62 audited balance sheet 经审计的资产负债表
n 97pxD_74 auditor 核数师；核数主任；审计师
WAzn`xGxR" auditor's certificate 核数师证明书；审计师证明书
-ufO,tJRLL auditor's report 核数师报告；审计师报告
tqYwP Sr Aussie bond 澳元债券
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k austerity budget 紧缩预算
=[Z uE0c Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
i*l-w4D^U Australia All Ordinaries Index 澳洲所有普通股票指数
]>T4 \?aC Australian Dollar [AUD] 澳元
|A/)b78'u Australian Options Market 澳大利亚期权市场
:*<UCn"" Australian Securities Commission 澳洲证券事务监察委员会
N*$L #L$* Australian Society of Certified Practising Accountants 澳洲执业会计师公会
V/,@hv`+ Australian Stock Exchange 澳大利亚证券交易所
Kh' 7 N! Austrian Schilling [ATS] 奥地利先令
MpCK/eiC authentication 认证；鉴证
/&jh10}H authority to purchase 委托购买证；委购书
j~; kh_ authorization 认可；核准；授权；授权书
bd &
/B&a authorization by direction 指示授权
Xe. az authorization by instruction 指令授权
b,#lw_U" authorization by warrant 令状授权
w$ fP$ \+ authorization of unit trust 单位信托的认可
<n|ayxA) authorized agent 指定代理人
= =XO:P authorized capital 法定资本
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DFIYV authorized clerk 出市员
g q|]t<' authorized dealer 认可交易商
<RaUs2Q3. authorized financial institution 认可财务机构
6a MG!_jC authorized fund 认可基金
{1VMwAN j authorized fund house 获授权的基金公司；认可基金公司
:d{-"RAG" authorized institution 认可机构
!M*$p Qi} authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
pf@H;QS` authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
kaG@T,pH( authorized insurer 获授权保险人；获认可承保人
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authorized investment 特准投资项目
s%OPoRE authorized person 获授权人
\LbBK ~l-I authorized representative 获授权代表
VX{9g#y$j authorized share capital 法定股本
1RM@~I$0 automated quotation system 自动报价系统
Smc= -M} Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
c7R<5f 自动交易系统〔香港期货交易所有限公司〕
?P>3~3 B automatic adjustment mechanism 自动调整机制
eY'< UO automatic adjustment system 自动调整系统
u301xc,N<z Automatic Clearing House 自动票据交换所
fFiFS\''V automatic exchange rates accumulation system 自动化汇率累集系统
='z4bU Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
Yb? L:,a(I automatic teller machine [ATM] 自动柜员机
zho$g9* autopay 自动转帐
Op>l~{{ { available assets 可用资产
+>*! 3x+sE available fiscal reserve 现存财政储备
J&w'0 available profit 可用利润
1Vi3/JM @ Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
D\C jR6DE average 平均；平均数；海损
u+_6V average basic salary 平均基本薪金
6aq=h` Y average consumer expenditure 平均消费开支；一般消费开支
[,?5}'we average cost 平均成本
*^=z Q~ average cost of land production 增辟土地平均成本
E,wOWs* average daily turnover 平均每日成交额
,2MLYW, average daily wage rate 平均每日工资率
?#]wx H, average expenditure pattern 平均开支模式
^Yg}>?0 average growth rate 平均增长率
VlbS\Y. average net fixed assets 固定资产平均净值
wRsh @I< average of relatives 相对价格平均数
Mep
c t average price 平均价格
fnZ?YzLI average propensity to consume 平均消费倾向；一般消费倾向
@q/E)M?
average propensity to save 平均储蓄倾向；一般储蓄倾向
l1#F1q`^t average rate 平均率
X :wfmb average revenue 平均收入；平均收益
U ,7O{YM average stock 平均库存；平均存货
4Uzx 2
average yearly rent 平均年租
2, R5mL$ avoidance of double taxation 避免双重课税
UVz}"TRq. avoidance of tax 避税
