A:
=i:,")W7= A share Ａ股；甲类股份
9O|k|FD abatement of tax 减税；减扣免税额
6!Uk c'r ABN AMRO Bank N.V. 荷兰银行
j5MUP&/g3 above-the-line expenditure 线上项目支出；经常预算支出
o(eh. above-the-line receipt 线上项目收入；经常预算收入
{-1N@*K ABSA Asia Limited 南非联合亚洲有限公司
&}!AjA) absolute change 绝对数值变更
j|%>NB ): absolute expenditure 实际开支
lQ!( l Ph absolute guideline figure 绝对准则数字
i 0'g$ absolute interest 绝对权益
oq[r+E-]$@ absolute order of discharge 绝对破产解除令
46gDoSS absolute profit margin 绝对利润幅度
pMV ?vH absolute value 实值；绝对值
P#-p* 4 absolutely vested interest 绝对既得权益
l0=VE#rFl absorbed cost 已吸收成本；已分摊成本
Y d] absorption 吸收；分摊；合并
}#phN n6 absorption rate 吸收率；摊配率；分摊率
`Ln1g@ ACB Finance Limited 亚洲商业财务有限公司
p
Cgm!t?/ acceptable form of reciprocity 合理的互惠条件
9gac7(2`) acceptable rate 适当利率；适当汇率
UL]zuW/ acceptance agreement 承兑协议
hq ?F8 1 acceptance for honour 参加承兑
3 EO uJ acceptor 承兑人；接受人；受票人
%|B$y;q^3 acceptor for honour 参加承兑人
6f)7*j~ accident insurance 意外保险
*0x!C8*`Xe Accident Insurance Association of Hong Kong 香港意外保险公会
WXd#`f % accident insurance scheme 意外保险计划
vDCbD#.6 accident year basis 意外年度基准
aj]pN,g@N accommodation 通融；贷款
X3HJ3F;== accommodation bill 通融票据；空头票据
/Nns3oE accommodation party 汇票代发人
|}Mt hj9n account balance 帐户余额；帐户结余
i4lB ]k account book 帐簿
EOXuc9>G account collected in advance 预收款项
y(X^wC account current book 往来帐簿
x\ 8gb#8 account of after-acquired property 事后取得的财产报告
W/.Wp|C}K3 account of defaulter 拖欠帐目
CEJqo8d s account payable 应付帐款
<SiJA`(7 account payee only [A/C payee only] 只可转帐；存入收款人帐户
aB{OXU}# account receivable 应收帐款
m@"p#p t(_ account receivable report 应收帐款报表
)3^#CD account statement 结单；帐单；会计财务报表
vHN/~ k# account title 帐户名称；会计科目
r{wf;5d( accountant's report 会计师报告
6kO+E5;X Accountant's Report Rules 会计师报告规则
l $0w 9Z^ accounting and auditing procedure 会计与审计程序；会计与核数程序
7p M&))R Accounting Arrangements 《会计安排》
x\pygzQ/ accounting basis 会计基础
WnhH]WY accounting by Official Receiver 破产管理署署长呈交的帐目
mh35S!I3I^ Accounting Circular 《会计通告》
F41g Mg accounting class 会计类别
U04) XfO;] accounting date 记帐日期；会计结算日期
g{JH5IZ~ accounting for money 款项核算
dTqL[?wH? Accounting Officer 会计主任
jF-0 fK;)* accounting period 会计报告期；会计期
(I; lE*> accounting policy 会计政策；会计方针
2[ Xe:)d accounting practice 会计惯例
rd^j< accounting principle 会计准则
+1Pu29B0 accounting record 会计记录
caZEZk#r; accounting report 会计报告
G{0f*
cH) Accounting Services Branch [Treasury] 会计事务部〔库务署〕
hA+;eXy/ Accounting Society of China 中国会计学会
sI@kS ^ accounting statement 会计报表
Kr%`L/% accounting system 会计制度；会计系统
qot {#tk
d accounting transaction 会计事项；帐务交易
:AyZe7:(D accounting treatment 会计处理
Z|j\_VKhl accounting year 会计年度
XlJ+:st accretion 增值；添加
|`Be( accrual 应计项目；应累算数目
soqnr"
1 accrual basis 应计制；权责发生制
}R`}Ey|{ accrual basis accounting 应计制会计；权责发生制会计
;V^ I>-fnm accrue 应累算；应计
a]4|XJ_ accrued benefit 应累算利益
~TjTd accrued charges 应计费用
u4 3-\=1$T accrued cumulative preference share dividend 应累算的累积优先股股息
EC?U#!kv accrued expenses 应累算费用
:s|xa u= accrued interest payable 应付利息；应计未付利息
F>at^ 6^ accrued interest receivable 应收利息；应计未收利息
jyC>~}? accrued right 累算权益
cd$,, accruing profit 应累算的利润
to)Pl}9QkK accumulated fiscal reserve 累积财政储备
z_a7HCG2 accumulated profit 累积利润；滚存溢利
>k(AQW5? accumulated reserve 累积储备
b2YOnV accumulation of surplus income 累积收益盈余
j4h?" acquired assets 既得资产
6H:EBj54? acquisition 收购；购置；取得
Y 4*?QBYA acquisition cost 购置成本
4<U6 jB5 acquisition expenses 购置费用
E9j(%kQ2 acquisition of 100% interest 收购全部股权
Cx Vrnb[`q acquisition of control 取得控制权
;+Mr|vweTC acquisition of fixed assets 购置固定资产
^7C,GaDsn acquisition of shell “买壳”
IE&G7\>(yO acquisition price 收购价
G[!<mh4h| act of God 天灾
kYkck]| acting partner 执事合伙人
k? =_p6> active market 买卖活跃的市场；交投畅旺的市场；旺市
iD2>-yf active partner 积极参与的合伙人
U66oe3W active trading 交投活跃
!Ly1!;< actual circulation 实际流通
m`8 tHHF actual cost 实际成本
y#5;wb<1 actual expenditure 实际开支；实际支出
znd fIt^ actual income 实际入息；实际收入；实际收益
}Yp]A actual market 现货市场
SZD@<3 Nb actual price 现货价；实际价格
k!m9
l1x actual profit 实际利润
U6oab9C?k actual quotation 实盘；实际价位；实际报价
eh$T
3_#q actual year basis 按实际年度计算
+IfU
5&5< actuals 实货
O)G^VD s actuarial investigation 精算调查
[T#9#3 actuarial principle 精算原则
}L|XZL_Jo# actuarial report 精算师报告
{NV=k%MTmi Actuarial Society of Hong Kong 香港精算学会
o<%s\n actuarial valuation 精算师估值
1FmVx actuary 精算师
MIwkFI8 ad referendum agreement 暂定协议；有待覆核的协定
^ZO3:"t!w ad valorem duty 从价税；按值征税
PiwI.c ad valorem duty system 从价税制
4gK_' b6" ad valorem fee 从价费
kM/;R)3t4/ ad valorem tariff 从价关税
(Y]G6>
Oa additional allowance 额外免税额
I ?i,21:5 additional amount for unexpired risk 未过期风险的额外款额
MM4Eq>F/ additional assessable profit 补加应评税利润
8Wyv!tL additional assessment 补加评税
STg YXA( additional commitment 额外承担
#me'1/z additional commitment vote 额外承担拨款
-m>ng
E~ q additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
`?:X-dh_ additional dependent parent allowance 供养父母额外免税额
4f>
s2I&pQ additional provision 额外拨款
1\+d 5Q0 additional stamp duty 附加印花税
w
B[H & additional tax 补加税罚款；补加税款
o9uir"= Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
{F+iL&e) adjudged bankrupt 被裁定破产
fQOh% i9n5 adjudicated bankrupt 裁定破产人
8 ? &u5 adjudication fee 裁定费；评定印花税额手续费；评估契据费
<',bqsg[ adjudication of bankruptcy 裁定破产；宣告破产
%QrpFE5 V5 adjudication of insolvency 裁定无力偿还债务
E`>u*D$un~ adjusted actual 经调整的实数；调整后的实数
G8_|w6 adjusted current assets 经调整的流动资产；调整后的流动资产
Acib<Mi2!- adjusted figure 经调整的数字；调整后的数额
4I^8f||b _ adjusted liabilities 经调整的负债；调整后的负债
4Fpu68y adjusted loss 经调整的亏损；调整后的亏损
2DTBL:?` 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}: adjusted profit 经调整的利润；调整后的利润
r b@ {ir adjusted surplus 经调整的盈余额；调整后的盈余额
x>=8~wIK adjusted value 经调整的价值；调整后的价值
X6Hd%}*mN adjustment 调整；修订；理算〔保险〕
Bys _8x} adjustment centre 调剂中心
$q~:% pQv adjustment lag 调整过程的时间差距；调整时差
)j>BvO adjustment mechanism 调整机制
A[O' e adjustment of loss 亏损调整
N/&t) 7 adjustment process 调整过程；调整程序
Y^@Nvt$<K adjustment range 调整幅度
X m! ; administered exchange rate 受管制汇率
i5 F9* Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
NYcF]K}[ administration expenses 行政费用
mlD 1 o administration fee 手续费；行政费
oCftI':@ administration in bankruptcy 破产管理
!3'&_vmG$ administration order 遗产管理令
Tp?l;DU administrator 管理人；遗产管理人
1v ^eXvY administrator of the estate 遗产管理人
oH|<(8efD admission of debt 债项承认书
NXw$PM| +R admission of proof 接纳债权证明
H(T Y. advance 放贷款项；垫付款项；预支款项；预付款项
)W& $FU4JK advance account 暂支帐目；预付款帐户
%IbG@ }54 advance compensation 预付补偿金
{)8!> K%G advance from shareholder 股东垫款
u`2[V4= L advance pending reimbursement 预支以待日后付还
Ee cV%E advanced economy 先进经济体系
:"oQ _bLT advancement 预付；预付财产
l6lyRJ advances warrant 垫款令
;{k`nv_6 advancing 贷出
a!US: ^}lu adverse balance 逆差
_v9P0W^.7 adverse exchange 逆汇
|NZVm}T advertisement addressed to shareholders 在报章刊登的致股东通告
cKKl\g@} advice for collection 托收通知书
VTt{ 0 ~ advice of drawing 提款通知书；汇票通知书
?{
0MF advice of payment 付款通知
Uxyj\p Advisory Committee [Securities and Futures Commission]
C<.Ny,U 谘询委员会〔证券及期货事务监察委员会〕
d;$<K Advisory Committee on Diversification 经济多元化谘询委员会
I;<aJo6Yl affidavit 誓章；遗产申报誓章
*N;# _0)/ affidavit of no receipt 述明无收款的誓章
%fyah}= affiliate 联号；联营公司；附属公司
5fdB<& 9 affiliated company 附属公司；联号；联营公司
kCu" G affirmation [estate duty] 非宗教式宣誓〔遗产税〕
rI E
m affordability 负担能力
AGe\PCn- African Development Bank [AfDB] 非洲开发银行
d}.*hgk after-acquired property 事后取得的财产
^at X/ after-hours dealing 市后交易
w<ol$2&B after-tax profit 税后盈利；税后利润；税后溢利
[Ie;Jd>gG agency agreement 代理协议
B7fV_-p: G agency expenses 代理机构的开支
.cV<(J 5o agency fee 代理费
|Ts| >"F' Agency Law 《代理法》
~P47: IZf agent 代理人；承销人
o"Dk`L2 agent of company 公司代理人
J ( agent's fee 代理人费；经纪费
=wEqI)Td aggregate 总计；总数；总体数字
{F/0pvP9 aggregate amount 总款额；总额
m;S!E-W aggregate assets and liabilities 总体资产与负债
/2!Wy6 p aggregate at constant price 按固定价格计算的总体数字
#]iSh(|8 aggregate demand 总需求
KL8G2"Z aggregate gross position 总持仓量
Y'YvVI aggregate limit 总限额
DaV:Slp9 aggregate of salaries tax 合计薪俸税
d%y)/5 aggregate performance 总体表现；总体业绩
_dgS @n;6 aggregate supply 总体供应
R<J1bH1n3 aggregate surplus 总盈余
Eu4-=2!4 aggregate total 整体总额
SpM|b5c5 aggregate value 总值；合计价值
9\_^"5l aggregated basis 合计基准
RZtY3:FBx| aggregated net chargeable income 合计应课税入息实额
}-ly'4=l aggregation 合并计算；合计；总和
[f^:V :) { aggregation of incomes of husband and wife 夫妇入息合并计算
dOm@cs aggregation of property 财产的总和
=V- ^ agio 差价；贴水
']N1OVw^vf 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》
5 (Lw-_y# Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
y h
《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》
+:a#+]g Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
W:s>?(6? 《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》
}=dUASL Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
, G q? 《香港政府和大韩民国政府关于相互促进和保护投资协定》
EpX.{B@B_[ agreement for a settlement 授产协议
(;9-8Y&_ d agreement for assignment 转让协议
kq{PM-]l agreement for sale 售卖协议；买卖协议
<sALA~p|0 agreement for sale and purchase 买卖协议
DLigpid agreement for the payment of interest 支付利息协议
ma +iIt; agreement for the repayment of money 还款协议
E%[2NsOM] agreement of reinsurance 再保险协议
G`/5= Agricultural Bank of China 中国农业银行
q X"Pg air passenger departure tax 飞机乘客离境税
I%^Bl:M Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
Qj1q x;S airport tax 机场税
I@$ cw3 alcohol duty 酒精税
_~l*p"PL< alienation 让与；让渡；转让
`X["Bgk$!T alimony 生活费；赡养费
mMNT.a All Ordinaries Index [AOI] 所有普通股指数
X,] E { all risks 全险；综合险
9JDdOjqo All Sales Record for Stock Market 《股票市场成交报告》
_ d[ 4EY Allied Capital Resources Limited 新联财务有限公司
g< F7UA all-items index [Consumer Price Index] 总指数〔消费物价指数〕
C[-M
~yIL allocation letter 拨款信件
]O^C'GzZ allocation of fund 分配款项；预留款项
\CY_nn|&g allocation of profit 利润分配；溢利分配
q':P9 o*N? allocation warrant 拨款令
r1jsw j%7 allotment 分配；配股
hxB`
hu- allotment notice 股份配售通知；配股通知
qg`8f? allotment of shares 股份分配
!_No\ O allowable 可获宽免；免税的
_^k9!V jo allowable business loss 可扣除的营业亏损
3pk=c-x allowable expenses 可扣税的支出
g'%^-S ] allowance 免税额；津贴；备抵；准备金
Vx~N`|yY allowance for debts 债项的免税额
(lz Z=T allowance for depreciation by wear and tear 耗损折旧免税额
y.6Yl**l allowance for funeral expenses 殡殓费的免税额
%8]~+ #]p allowance for inflation 为通货膨胀而预留的款项；通胀准备金
?j:g. a+U allowance for repairs and outgoings 修葺及支出方面的免税额
P'Gf7sQt7 allowance to debtor 给债务人的津贴
Z{ AF8r alteration of capital 资本更改
'ZXd |WI alternate trustee 候补受托人
]iHSUP amalgamation 合并
AB0>|. ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
jg3 X6 /' ambit of charges 征税范围；收费范围
]tnf< 5x amended valuation 经修订的估值
s q;nUA= American Commodities Exchange 美国商品交易所
dJf#j?\[ American Express Bank Limited 美国运通银行
=* \(Y (0 American Stock Exchange 美国证券交易所
upc-Qvk amortization 摊销
^*@D%U amount due from banks 存放银行同业的款项
$psPNJG amount due from banks abroad 存放海外银行同业的款项
!=B=1th4 amount due from holding companies 控股公司欠款
w dp d` amount due from local banks 存放本港银行同业的款项
_]"uq/UWp amount due to banks 银行同业的存款
SbX#$; ks~ amount due to banks abroad 海外银行同业的存款
)N}.n2Y8W amount due to holding companies 控股公司存款
Ae3=o8 p amount due to local banks 本港银行同业的存款
QZ?%xN(4 amount due to outport banks 外埠银行同业的存款
&f_ua)cyY amount for note issue 发行纸币的款额
y M`Q VO!; amount of bond 担保契据的款额
1!"iN~ amount of consideration 代价款额
0\tdxi amount of contribution 供款数额
9'I$8Su amount of indebtedness 负债款额
zYZ^/7) amount of principal of the loan 贷款本金额
D@iE 2-n&V amount of rates chargeable 应征差饷数额
# }8 x
amount of share capital 股本额
)>+J`NFa amount of sums assured 承保款额
NB)$l2<d amount of variation 变动幅度
0J5IO|1 M amount of vote 拨款数额
ps&p| amount payable 应付款额
+T*]!9%<`: amount receivable 应收款额
qV&ai {G: Amsterdam Stock Exchange 阿姆斯特丹证券交易所
i0py5Q analysis 分析
>@+ r| ancillary risk 附属风险
&C&?kS( annual account 周年帐目；周年帐目报表；年度决算；年结
96 P3B}Dk annual accounting date 年结日期
a$2 WL g, annual allowance 每年免税额；年积金；年度津贴；年津
Q~#[_Upkc annual balance 年度余额
-xMM}r
y annual disposable income 每年可动用收入
E
As1
= annual estimates 周年预算
w hb,2=gIE annual fee 年费
"Wz74ble annual general meeting 周年大会
6 ,j &u7 annual growth rate 年增率；每年增长率
s3+6Z~g'B annual long-term supplement 长期个案每年补助金
Rf0F`D k annual pensionable emolument 可供计算退休金的年薪
r3mQoTvnv annual report 年报
eczS(KoL4 Annual Report on the Consumer Price Index 《消费物价指数年报》
OdHl)"# annual return 周年报表；周年申报表；每年报税表格
>X0c:p Pu Annual Return Rules 《周年报表规则》
yr, Oq~e annual review of consumer prices 每年消费物价回顾
.In8!hjYy4 annual roll-forward basis 逐年延展方式
& GM&, annual salary 年薪
8j%hxA V$ annual statement 年度报表；年度决算表
69K*]s 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
o:C],G_ annuitant 年金受益人
3|g]2|~w@h annuity 年金
Lf} @v annuity contract 年金合约
?Rg8u annuity on human life 人寿年金
:.%Hu9=GL antecedent debt 先前的债项
^"hsbk&Yu ante-dated cheque 倒填日期支票
FdVWj
5 $a anticipated expenditure 预期开支
{8a s _ anticipated net profit 预期纯利
;.wWw" ) anticipated revenue 预期收入
~IP3~m D anti-inflation measure 反通货膨胀措施
DGllJ_/Z anti-inflationary stance 反通货膨胀立场
"Ca?liy apparent deficit 表面赤字
a}]zwV& apparent financial solvency 表面偿债能力
DU.nXwl] apparent partner 表面合伙人
)/1,Ogb%_ application for personal assessment 个人入息课税申请书
&:ib>EB03= application of fund 资金应用
%}%vey application to release as liquidator and to destruct the books of accounts and documents
E%E3h1Ua 申请免除清盘人职务及毁灭帐簿与文件
'G-zJcU appointed actuary 委任精算师
? [K \X appointed auditor 委任核数师；委任审计师
>kJEa8 appointed trustee 委任的受托人
0W1=9+c|X appointer 委任人
]/y& 5X apportioned pro rata 按比例分摊
&%/kPF~< apportionment 分配；分摊
"77 j(Vs9 Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
Vgh_F8G!V apportionment formula 分摊方程式
8>sToNRNe apportionment of estate duty 遗产税的分摊
X)K3X:~L+ appraisal 估价；评估
, .ln appreciable growth 可观增长
e2v [ma- appreciable impact 显着影响
. CL\`` appreciable increase 可观增长
p ^U:O&U( appreciation 增值；升值
_e;$Y#`EO appreciation against other currencies 相对其他货币升值
D%0GX Up appreciation of the exchange value of Hong Kong dollar 港元汇值上升
u K`T1*_ appreciation tax 增值税
27t23@{YL appropriation 拨款；拨用；拨付
HZ1e~IIw appropriation account 拨款帐目
LI&+5` Appropriation Bill 拨款法案
]B <Hrnn appropriation-in-aid system 补助拨款办法
d2x|PpmH approved assets 核准资产
[Pu~kiN approved basket stock 认可一篮子证券
Vc! ;O9dP approved budget 核准预算
0r?}LWjf approved charitable donation 认可慈善捐款
I]]3 =?Y approved charitable institution 认可慈善机构
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U]-h approved currency 核准货币；认可货币
N%A[}Y0;MW approved estimates 核准预算
oXc! JZ^ approved estimates of expenditure 核准开支预算
"b!EtlT9 approved overseas insurer 核准海外保险人
TvE M{ approved overseas trust company 核准海外信托公司
_U.D*f<3) approved pooled investment fund 核准汇集投资基金
pr8eRV!x approved provident fund scheme 认可公积金计划
9 ZL3p! approved provision 核准拨款
(I d]'w4 approved redeemable share 核准可赎回股份
wjF/ c approved regional stock 认可地区性证券
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approved retirement scheme 认可退休金计划
4ey m$UWw approved subordinated loan 核准附属贷款
U j)~ >V' arbitrage 套戥；套汇；套利
XHgwK @GU arbitrageur 套戥者；套汇者
$&96qsr arbitrary amount 临时款项
}@Ij}Ab> arrangement 措施；安排；协定
ngprTMO$& arrears 欠款
YK/?~p9: arrears of pay 欠付薪酬
u=h:d+rq@ arrears of revenue 逾期未收税款；逾期未收的帐项
W>Eee? articles of association 组织章程；组织细则；组织章程细则
]A:n]mL Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
-aDGXQM{~ ascertainment of profit 确定利润
XO+^q9 "Asia Clear" “亚洲结算系统”
{(@M0? Asia Commercial Bank Ltd. 亚洲商业银行有限公司
EX%KfWDr Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
wRn] Asian Development Fund [ADF] 亚洲发展基金
Z5re Fok Asian dollar bond 亚洲美元债券
PpD ?TAlA Asian dollar market 亚洲美元市场
4=S.U`t7 Asian dollar rate 亚洲美元利率
#1i&!et&/ Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
{OP[Rrm Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
GndU}[ 0J asked price 沽盘；喊价；索价；卖方报价
=EI>@Y" assessable income 应评税入息
-y70-K3 assessable loss 应评税亏损
79|=y7i# assessable profit 应评税利润
>M{=qs assessable value 应评税值
NGIbUH1[ assessed profit 估定利润
^s/ HbCA assessed value 经评估价值
+:3K ?G - assessment 评税；评定；估价；评税单
_FXvJ}~m assessment number 评税编号；估价编号
,U+y)w]ar assessment of additional tax 补加税评税
0b%"=J2/p. assessment of performance 业绩评估；实绩评价
<R)%K); Assessor 评税主任
j^#4!Ue asset price bubbles 资产价格泡沫
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"Q/L asset-backed securities 具资产保证的证券
O4w6\y3U assets accretion 资产增值
Umx~!YL! assets and liabilities 资产与负债
A tc <xp assets betterment statement 资产递增表；资产改进表
x% Ph``XI assets lending 实物放款；有抵押贷款
jC3ta assets of the company passing on the death 死者去世时转移的公司资产
f%fD>a assets pledged as security for liabilities 用作负债抵押的资产
v?e@`;-
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#=mLQSiQ assets price 资产价格
c++GnQ c. assets quality 资产质素
.)L%ANf assets realization 资产变现
&[u%ZL assets refinancing arrangement 资产再集资安排
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assets securitization 资产证券化
32nB 9[l assets situated outside Hong Kong 在香港以外地方的资产
`}t<5_ assets stripping 削减资产；拆卖资产
jdz]+Q`jq assets value 资产值
`@%hz%8 Y assignee 承让人
1t&LNIc|^ assignment 转让；转让书；转让契
RCM;k;@8V assignment of interest 权益转让
oYOR%'0*m+ assignment of letters patent and trade mark 专利证书及商标转让
qWz%sT?C3L assignment of property 物业转让；物业转让书
h9<*+T assignment right 转让权
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_> + assignor 转让人
(Q S4<J" associate 有联系的人；有关连人士；相联者；合伙人；联系人
.nDB{@# Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
t}FwS6u associate member 附属会员
ykAZP[^' associated body corporate 相联法人团体
?'>pfU associated company 相联公司；联属公司
9)P- < associated corporation 相联法团
>6yA+?[: Association of Chartered Certified Accountants [ACCA] [United Kingdom]
-|F(qf 公认会计师公会〔英国〕
1jHugss9| Association of Futures Exchange Brokers 香港期货经纪协会
T S2zzYE6Z Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
@fz0-vT, association of underwriters 承保人组织
8v{0=9,Z assumption of control 接管
Fsdp" X. assurance 担保；保险；转易；转易书
B \WIoz;' assurance of interest 权益的转易
hIBW$ at 19XX price 按一九ＸＸ年价格计算
^ @91BY at a discount 按赔价计算；按贴水价格计算；打折扣
2TQyQ% at a premium 按溢价计算；按升水价格计算
prypo.RI at call 通知付款；按通知
ZMp5 d4y5 at constant market price 按固定市价计算
;@5N at constant price 按固定价格计算
_8QHx;} at cost 按成本计算
vZ6_/ew8 at current market price 按当时市价计算；按现时市价计算
L0^rw|Z%' at current price 按当时价格计算；按现时价格计算
}# cFr)4f at factor cost 按要素成本计算；按生产要素成本计算
@m`1Vq?O at money-of-the-day price 按付款当日价格计算
VbU*&{j at or better 按指定或较佳价位〔买卖指令〕
K U;d[Z@g at par 按面值计算；平价
rjaG{ i at sight 见票即付
;\mTm;]G at the close 按收市盘
NzBX2 at the opening 按开市盘
[ D$% LR X attestation 见证；见证条款
5~!&x@ at-the-money option 平价期权
w *Txc} attorney 受权人；受托代表人
6}/m~m attornment 新拥有人承认书
K?J?]VCw attributable profit 可归属利润
ov xX.h O attributable share value 可归属股份价值
(R{|* :K P Auckland Stock Exchange 奥克兰证券交易所
qA;!Pql` auction 拍卖
Au"7w=G`f auctioneer 拍卖商
^J-"8 % audit 审计；核数
^2f2g>9j_C Audit Commission 审计署
hLo'q^mGr Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
`VL<pqPP 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
Y I?4e7Z+ audit review 帐目审查
E|9'{3$ Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
.dw;b~p audited account 审计帐目；经审计的帐目
+Rq7m] audited annual account 经审计的周年帐目
}" \jB audited balance sheet 经审计的资产负债表
oMV^W^< auditor 核数师；核数主任；审计师
n&fV^ x auditor's certificate 核数师证明书；审计师证明书
6Gj69Lr auditor's report 核数师报告；审计师报告
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Aussie bond 澳元债券
U#gv ~)\k austerity budget 紧缩预算
tj< 0q<is Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
&{=`g+4n Australia All Ordinaries Index 澳洲所有普通股票指数
~=Q|EhF5 Australian Dollar [AUD] 澳元
) mG Australian Options Market 澳大利亚期权市场
<x->.R_ Australian Securities Commission 澳洲证券事务监察委员会
N1l&$#Fr!s Australian Society of Certified Practising Accountants 澳洲执业会计师公会
Z5[f Australian Stock Exchange 澳大利亚证券交易所
R1j)0b6cQ% Austrian Schilling [ATS] 奥地利先令
fs3jPHZJ# authentication 认证；鉴证
DcmRb/AP* authority to purchase 委托购买证；委购书
.4cOMi G authorization 认可；核准；授权；授权书
mEVne.D authorization by direction 指示授权
u EE #A0 authorization by instruction 指令授权
eT ZQ [qMp authorization by warrant 令状授权
>G<.^~o authorization of unit trust 单位信托的认可
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authorized agent 指定代理人
L\/ YS;Y authorized capital 法定资本
6~y7A<[^ authorized clerk 出市员
Ag@R 60# authorized dealer 认可交易商
?D]q w4 J authorized financial institution 认可财务机构
h8-'I= ~ authorized fund 认可基金
]>'yt #] authorized fund house 获授权的基金公司；认可基金公司
L |pJ \~ authorized institution 认可机构
1u\kxlZ authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
@"$rR+r' authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
p }{V%!`_ authorized insurer 获授权保险人；获认可承保人
OK1f Y`$z authorized investment 特准投资项目
%. -nZ C authorized person 获授权人
qW(_0<E authorized representative 获授权代表
,Z 1W3;O authorized share capital 法定股本
|= U(8t automated quotation system 自动报价系统
AXOR<Ns` Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
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A`/ jF} 自动交易系统〔香港期货交易所有限公司〕
g"&e*fF automatic adjustment mechanism 自动调整机制
5q>u]n9] automatic adjustment system 自动调整系统
Df L>fk Automatic Clearing House 自动票据交换所
7IV:X
_y automatic exchange rates accumulation system 自动化汇率累集系统
cojbuo Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
$h|rd+}, automatic teller machine [ATM] 自动柜员机
VtJy0OGcRP autopay 自动转帐
0Fi&7% available assets 可用资产
~RS^O poa available fiscal reserve 现存财政储备
dS[="Set available profit 可用利润
x w%'R- Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
-pRyN]YD average 平均；平均数；海损
F<UEipe/N average basic salary 平均基本薪金
S>]Jc$ average consumer expenditure 平均消费开支；一般消费开支
h69: Tj! average cost 平均成本
@lau?@$ja average cost of land production 增辟土地平均成本
1MV\
^l_ average daily turnover 平均每日成交额
s1!_zf_ average daily wage rate 平均每日工资率
l_!.yV{ average expenditure pattern 平均开支模式
I]`>m3SJ average growth rate 平均增长率
NAj1ORy4pX average net fixed assets 固定资产平均净值
* 6)u5 average of relatives 相对价格平均数
m4@y58n= average price 平均价格
H].
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GRC=G&G average propensity to save 平均储蓄倾向；一般储蓄倾向
H7e/6t<x average rate 平均率
<%JRZYZ average revenue 平均收入；平均收益
X,/@#pSOz average stock 平均库存；平均存货
>? ,arER average yearly rent 平均年租
[UI4YZu} avoidance of double taxation 避免双重课税
@NXGVmY1} avoidance of tax 避税
