A:
b&i0)/; A share Ａ股；甲类股份
_2wU(XYH abatement of tax 减税；减扣免税额
c5 ($*tTT ABN AMRO Bank N.V. 荷兰银行
has \W\( above-the-line expenditure 线上项目支出；经常预算支出
^F*G above-the-line receipt 线上项目收入；经常预算收入
h5x_Vjj ABSA Asia Limited 南非联合亚洲有限公司
+] .Zs< absolute change 绝对数值变更
G/w&yd4 absolute expenditure 实际开支
O7MFKAa D absolute guideline figure 绝对准则数字
l.V{H<v } absolute interest 绝对权益
o!";&\,Ip absolute order of discharge 绝对破产解除令
8l, R|$RKP absolute profit margin 绝对利润幅度
?/SI A9VK absolute value 实值；绝对值
{5$.:Y absolutely vested interest 绝对既得权益
3V,$FS ] absorbed cost 已吸收成本；已分摊成本
4}4K6y<q absorption 吸收；分摊；合并
h]DS$WZ absorption rate 吸收率；摊配率；分摊率
3%g\)C s ACB Finance Limited 亚洲商业财务有限公司
R43yr+p acceptable form of reciprocity 合理的互惠条件
^hpdre" acceptable rate 适当利率；适当汇率
aQzu[N acceptance agreement 承兑协议
i"#36CVT~ acceptance for honour 参加承兑
P{'T9U|O- acceptor 承兑人；接受人；受票人
# -0}r acceptor for honour 参加承兑人
0&YW#L|J accident insurance 意外保险
^Ia:e
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~BS Ip
. accident insurance scheme 意外保险计划
;~2RWj=- accident year basis 意外年度基准
w=UFj accommodation 通融；贷款
)o:%Zrk accommodation bill 通融票据；空头票据
/ MErS< 6 accommodation party 汇票代发人
+E{'A7im8= account balance 帐户余额；帐户结余
x/UmpJD+ account book 帐簿
?D6?W 6@ account collected in advance 预收款项
c% 5G 3j account current book 往来帐簿
&Ow[ account of after-acquired property 事后取得的财产报告
z/B[quSio account of defaulter 拖欠帐目
aQMUC6cPM@ account payable 应付帐款
Y6>@zz nk account payee only [A/C payee only] 只可转帐；存入收款人帐户
J`&*r;"" V account receivable 应收帐款
3XCePA5z account receivable report 应收帐款报表
(zVT{!z account statement 结单；帐单；会计财务报表
v*Fr #I0U account title 帐户名称；会计科目
* m zJ)4 A accountant's report 会计师报告
Stzv Accountant's Report Rules 会计师报告规则
Z |8oD* , accounting and auditing procedure 会计与审计程序；会计与核数程序
WB: NV=&^ Accounting Arrangements 《会计安排》
'_f]qNy accounting basis 会计基础
8 f""@TTp accounting by Official Receiver 破产管理署署长呈交的帐目
JD Q7 Accounting Circular 《会计通告》
7_H J|QB accounting class 会计类别
Y5 BWg accounting date 记帐日期；会计结算日期
gJkk0wok C accounting for money 款项核算
W'>"E/Tx#O Accounting Officer 会计主任
yJ\K\\] accounting period 会计报告期；会计期
*?'^R c accounting policy 会计政策；会计方针
yX%Xjo__*t accounting practice 会计惯例
l"I
G;qO. accounting principle 会计准则
9]{(~=D7 accounting record 会计记录
z NF.nS}: accounting report 会计报告
;^Q - 1 Accounting Services Branch [Treasury] 会计事务部〔库务署〕
$50/wb6s Accounting Society of China 中国会计学会
Gk!06 accounting statement 会计报表
$P9'"a)Lm accounting system 会计制度；会计系统
yX^/Oc@j accounting transaction 会计事项；帐务交易
Rh[% UNl accounting treatment 会计处理
_y,? Cj=u| accounting year 会计年度
Nq$Xe~,* accretion 增值；添加
q_h=O1W accrual 应计项目；应累算数目
deRnP$u0 accrual basis 应计制；权责发生制
cZd9A(1"^ accrual basis accounting 应计制会计；权责发生制会计
@w8MOT$ accrue 应累算；应计
Kzj9!' 0R accrued benefit 应累算利益
lK}W%hzU accrued charges 应计费用
Z{9
mZ lIy accrued cumulative preference share dividend 应累算的累积优先股股息
h!vq~g accrued expenses 应累算费用
*8ZaG ]L accrued interest payable 应付利息；应计未付利息
e^N6h3WF accrued interest receivable 应收利息；应计未收利息
cgQ4 JY/6 accrued right 累算权益
C
EzTErn accruing profit 应累算的利润
#J=@} S) accumulated fiscal reserve 累积财政储备
8PR1RC J accumulated profit 累积利润；滚存溢利
7Fg-}lJAC accumulated reserve 累积储备
:o)4Y accumulation of surplus income 累积收益盈余
o=&tT,z acquired assets 既得资产
p\"WX acquisition 收购；购置；取得
lURL;h acquisition cost 购置成本
6X2~30pdE acquisition expenses 购置费用
5IwQ <V acquisition of 100% interest 收购全部股权
WOv m%sX acquisition of control 取得控制权
)IFzal}o acquisition of fixed assets 购置固定资产
8P kw '.r acquisition of shell “买壳”
$KmhG1*s acquisition price 收购价
#RJFJb/ act of God 天灾
sX8?U,u acting partner 执事合伙人
7U@;X~c active market 买卖活跃的市场；交投畅旺的市场；旺市
U_X / active partner 积极参与的合伙人
w7(j SPB active trading 交投活跃
1x"S^j
actual circulation 实际流通
I6q]bQ=" actual cost 实际成本
jm~qD
T, actual expenditure 实际开支；实际支出
S)$)AN<O actual income 实际入息；实际收入；实际收益
p $qpC$F actual market 现货市场
c{qo ASc? actual price 现货价；实际价格
x#-+// actual profit 实际利润
vE}>PEfA actual quotation 实盘；实际价位；实际报价
1ymq7F(2 actual year basis 按实际年度计算
Hn- k*Y/P actuals 实货
SR+<v=i actuarial investigation 精算调查
5kR P
Sfh actuarial principle 精算原则
_o'3v=5T actuarial report 精算师报告
yV'<l
.N Actuarial Society of Hong Kong 香港精算学会
w 2o% {n\L actuarial valuation 精算师估值
<0P7NC:Ci actuary 精算师
wDL dmrB ad referendum agreement 暂定协议；有待覆核的协定
<9BM% ad valorem duty 从价税；按值征税
jt*VD>ji ad valorem duty system 从价税制
l$>))cW! ad valorem fee 从价费
{J?#KHF'| ad valorem tariff 从价关税
x ]6 wiV additional allowance 额外免税额
+&U{>? .u additional amount for unexpired risk 未过期风险的额外款额
|JR;E$ additional assessable profit 补加应评税利润
2tEA8F~k additional assessment 补加评税
v0d<P2ix additional commitment 额外承担
C6!P8q X additional commitment vote 额外承担拨款
B !;qz[]I additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
AP2BND9 additional dependent parent allowance 供养父母额外免税额
cAL*Md8+ additional provision 额外拨款
"TLY:V additional stamp duty 附加印花税
n#NE.ap$&, additional tax 补加税罚款；补加税款
?HsQ417.H Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
]]I nD N adjudged bankrupt 被裁定破产
7AOjlC9R} adjudicated bankrupt 裁定破产人
2I!L+j_ adjudication fee 裁定费；评定印花税额手续费；评估契据费
" !fvEE adjudication of bankruptcy 裁定破产；宣告破产
Qd{h3K^hlu adjudication of insolvency 裁定无力偿还债务
TB8a#bK4 adjusted actual 经调整的实数；调整后的实数
Q9[$ 8 adjusted current assets 经调整的流动资产；调整后的流动资产
.5t|FJ]`$ adjusted figure 经调整的数字；调整后的数额
"G(^v?x:P adjusted liabilities 经调整的负债；调整后的负债
8|*=p4_f n adjusted loss 经调整的亏损；调整后的亏损
!,I530eh7 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
aDae0$lc.S adjusted profit 经调整的利润；调整后的利润
P ]prrKZe, adjusted surplus 经调整的盈余额；调整后的盈余额
GWQ_X9+q adjusted value 经调整的价值；调整后的价值
zRz7*o&l adjustment 调整；修订；理算〔保险〕
.3tyNjsn \ adjustment centre 调剂中心
hv6w=?7 adjustment lag 调整过程的时间差距；调整时差
8.g (&F adjustment mechanism 调整机制
+FYQ7 UE adjustment of loss 亏损调整
uia [>&2 adjustment process 调整过程；调整程序
3hPj ;-u adjustment range 调整幅度
K<3$>/| administered exchange rate 受管制汇率
~@v<B
I Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
a9w1Z4 administration expenses 行政费用
w<4,;FFlZ/ administration fee 手续费；行政费
Gx$rk<;ZW administration in bankruptcy 破产管理
.t7mTpi administration order 遗产管理令
!Q0aKkMfL administrator 管理人；遗产管理人
s-- \<v administrator of the estate 遗产管理人
,o_Ur.UJ admission of debt 债项承认书
Py3Y*YP admission of proof 接纳债权证明
,)CRozC\}K advance 放贷款项；垫付款项；预支款项；预付款项
4;_<CB advance account 暂支帐目；预付款帐户
o|FY-+ advance compensation 预付补偿金
IhRYV`: advance from shareholder 股东垫款
RyJN=;5p advance pending reimbursement 预支以待日后付还
[xrM){ItW advanced economy 先进经济体系
1\~-No advancement 预付；预付财产
L,
k\`9bQ advances warrant 垫款令
gLH#UwfJ advancing 贷出
q Xb{A*J adverse balance 逆差
Ho FFce7o adverse exchange 逆汇
]rhxB4* 1 advertisement addressed to shareholders 在报章刊登的致股东通告
us: V\V advice for collection 托收通知书
3XOf-v:~ advice of drawing 提款通知书；汇票通知书
4Y=sTXbFt advice of payment 付款通知
y*AB=d^ Advisory Committee [Securities and Futures Commission]
2u>
[[U1: 谘询委员会〔证券及期货事务监察委员会〕
R>3a?.X Advisory Committee on Diversification 经济多元化谘询委员会
"]"!"#aM v affidavit 誓章；遗产申报誓章
!GNLq.rQ affidavit of no receipt 述明无收款的誓章
"(U%Vg|) affiliate 联号；联营公司；附属公司
!aVwmd'9 affiliated company 附属公司；联号；联营公司
syseYt] affirmation [estate duty] 非宗教式宣誓〔遗产税〕
Yy_o*Ozq affordability 负担能力
z@_ 9.n] African Development Bank [AfDB] 非洲开发银行
9 aE .jpN after-acquired property 事后取得的财产
T\Zq/Z\ after-hours dealing 市后交易
?;//%c8,. after-tax profit 税后盈利；税后利润；税后溢利
TDM yZ!d agency agreement 代理协议
WC?}a^
8 agency expenses 代理机构的开支
:=<0Z1S agency fee 代理费
e 2onR~Cf Agency Law 《代理法》
H"_]Hq agent 代理人；承销人
9Xr @ll agent of company 公司代理人
RZV8{ agent's fee 代理人费；经纪费
d+6 by,' aggregate 总计；总数；总体数字
o ` !7 ~n aggregate amount 总款额；总额
=> PBdW aggregate assets and liabilities 总体资产与负债
* MJl( aggregate at constant price 按固定价格计算的总体数字
8ol R#> aggregate demand 总需求
}iK_7g`yKa aggregate gross position 总持仓量
pxF<L\L?: aggregate limit 总限额
<IX)D `mf aggregate of salaries tax 合计薪俸税
} - e aggregate performance 总体表现；总体业绩
~[|zf*ZISG aggregate supply 总体供应
VHyP@JB
aggregate surplus 总盈余
G?y'<+Awt aggregate total 整体总额
=t+{ )d.w aggregate value 总值；合计价值
SSS)bv8m aggregated basis 合计基准
^aW?0qsH aggregated net chargeable income 合计应课税入息实额
_>/T<Db aggregation 合并计算；合计；总和
.q>4? + aggregation of incomes of husband and wife 夫妇入息合并计算
ice7J2r_ aggregation of property 财产的总和
&|:T+LVv$+ agio 差价；贴水
zW@OS Kq4 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》
\n @S.Y?P Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
K-xmLEu 《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》
iz2I4 _N Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
0'DlsC/`* 《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》
S[J =d%( Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
G isI/ Ir[ 《香港政府和大韩民国政府关于相互促进和保护投资协定》
V!'N:je agreement for a settlement 授产协议
/$IF!q+C agreement for assignment 转让协议
is3nLm( agreement for sale 售卖协议；买卖协议
.Y.{j4[LQ agreement for sale and purchase 买卖协议
l Z 3 o3" agreement for the payment of interest 支付利息协议
<z>K{:+> agreement for the repayment of money 还款协议
.?TPoqs7Z agreement of reinsurance 再保险协议
"dKYJ&$ Agricultural Bank of China 中国农业银行
!`BK%m\8 air passenger departure tax 飞机乘客离境税
xr2ew%&o Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
"hRY+{m airport tax 机场税
[N|/d # alcohol duty 酒精税
I82 ?sQ7 alienation 让与；让渡；转让
"4{_amgm&< alimony 生活费；赡养费
A~vZ}?*M All Ordinaries Index [AOI] 所有普通股指数
L E15y> all risks 全险；综合险
xLE+"6;W All Sales Record for Stock Market 《股票市场成交报告》
U`j[Ni}" Allied Capital Resources Limited 新联财务有限公司
cU y,q]PO all-items index [Consumer Price Index] 总指数〔消费物价指数〕
[_3Rhp: allocation letter 拨款信件
ZOFhX$I allocation of fund 分配款项；预留款项
a.|4 `*1[; allocation of profit 利润分配；溢利分配
JlR'w]d M, allocation warrant 拨款令
$RQ7rL3g{ allotment 分配；配股
=A6/ D allotment notice 股份配售通知；配股通知
`0r=ND5. allotment of shares 股份分配
X^tVq..0 allowable 可获宽免；免税的
Oc; /'d2 allowable business loss 可扣除的营业亏损
?kICYtY:_b allowable expenses 可扣税的支出
C ? n3J allowance 免税额；津贴；备抵；准备金
1MtvnPY allowance for debts 债项的免税额
W#<&(s4 allowance for depreciation by wear and tear 耗损折旧免税额
-%XvWZvZ allowance for funeral expenses 殡殓费的免税额
23/!k}G" allowance for inflation 为通货膨胀而预留的款项；通胀准备金
dVDQ^O& allowance for repairs and outgoings 修葺及支出方面的免税额
9<An^lLK* allowance to debtor 给债务人的津贴
/`iBv8! alteration of capital 资本更改
O<R6^0B42 alternate trustee 候补受托人
x M1>kb o| amalgamation 合并
tQ7DdVdix ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
v-85` h ambit of charges 征税范围；收费范围
ILUA'T=B0 amended valuation 经修订的估值
dqMR<Nl& American Commodities Exchange 美国商品交易所
q8: Z.<%8 American Express Bank Limited 美国运通银行
9T47U; _) American Stock Exchange 美国证券交易所
4#5w^ amortization 摊销
n9;+RhxA amount due from banks 存放银行同业的款项
UarU.~Uqi amount due from banks abroad 存放海外银行同业的款项
^n@. amount due from holding companies 控股公司欠款
p}K Z#"Q amount due from local banks 存放本港银行同业的款项
$'f<4 amount due to banks 银行同业的存款
bQ-5uFe~$B amount due to banks abroad 海外银行同业的存款
}b9#.H9 amount due to holding companies 控股公司存款
YyX/:1 sg> amount due to local banks 本港银行同业的存款
\TG!M]D: amount due to outport banks 外埠银行同业的存款
n: ?fv=9n amount for note issue 发行纸币的款额
^4Lk KYMS amount of bond 担保契据的款额
F|*{Ma amount of consideration 代价款额
R
v9?<] amount of contribution 供款数额
a;Ic !:L amount of indebtedness 负债款额
{~ yj]+Im amount of principal of the loan 贷款本金额
PUB|XgQDY: amount of rates chargeable 应征差饷数额
=* .Nt*;; amount of share capital 股本额
4z-sR/ d amount of sums assured 承保款额
EXDtVa Ot amount of variation 变动幅度
j% iz> amount of vote 拨款数额
dbkccO}WB amount payable 应付款额
%3e}YQe) amount receivable 应收款额
\ ?[#>L4 Amsterdam Stock Exchange 阿姆斯特丹证券交易所
3,j)PKf
; analysis 分析
M/5e4b ancillary risk 附属风险
4#uWj ?u annual account 周年帐目；周年帐目报表；年度决算；年结
P sDks3cG annual accounting date 年结日期
?) #dP8n annual allowance 每年免税额；年积金；年度津贴；年津
b 2n.v.$G annual balance 年度余额
p\o=fcH%E annual disposable income 每年可动用收入
W[o~AbU annual estimates 周年预算
a z
7Vy- annual fee 年费
J/j1Yf' 9 annual general meeting 周年大会
09"C &X~ annual growth rate 年增率；每年增长率
e{/(NtKf annual long-term supplement 长期个案每年补助金
p.q :vI$J annual pensionable emolument 可供计算退休金的年薪
B]< 6\Z?= annual report 年报
nnmn@t(%r Annual Report on the Consumer Price Index 《消费物价指数年报》
w :Fi
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8uoFV=bj\ Annual Return Rules 《周年报表规则》
b
r) o Sw annual review of consumer prices 每年消费物价回顾
@v9 PI /c annual roll-forward basis 逐年延展方式
eL9 RrSX z annual salary 年薪
E|D~:M%~ annual statement 年度报表；年度决算表
*=L3bBu? 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
h0NM5 annuitant 年金受益人
ZLdvzH @' annuity 年金
cgsM]2ZYs annuity contract 年金合约
-@%*~^~z' annuity on human life 人寿年金
(veGztt antecedent debt 先前的债项
OiX>^_iDt ante-dated cheque 倒填日期支票
AiSO|!<.N anticipated expenditure 预期开支
lhTjG,U= anticipated net profit 预期纯利
)W'l^R4W anticipated revenue 预期收入
e# K =SV!H anti-inflation measure 反通货膨胀措施
H,qIHQW# anti-inflationary stance 反通货膨胀立场
hG cq> Cvf apparent deficit 表面赤字
h&J6 apparent financial solvency 表面偿债能力
n6; jIf| apparent partner 表面合伙人
;Jt*s application for personal assessment 个人入息课税申请书
d$ s1l application of fund 资金应用
~oI7TP application to release as liquidator and to destruct the books of accounts and documents
Vb06z3"r 申请免除清盘人职务及毁灭帐簿与文件
`pF|bZ?v appointed actuary 委任精算师
\pZ,gF;y appointed auditor 委任核数师；委任审计师
4EzmH)4G appointed trustee 委任的受托人
cTm oz.0 appointer 委任人
$j^Jj apportioned pro rata 按比例分摊
|@={:gRJ{x apportionment 分配；分摊
-UkP{x) S Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
6%NX| 4_ apportionment formula 分摊方程式
>`p`^: apportionment of estate duty 遗产税的分摊
DF'-dh</* appraisal 估价；评估
$b\`N2J-_ appreciable growth 可观增长
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(g$Yi appreciable impact 显着影响
V'~] b~R appreciable increase 可观增长
Z{`;Ys:zk appreciation 增值；升值
Mw@T!)( appreciation against other currencies 相对其他货币升值
R-J\c+C>W appreciation of the exchange value of Hong Kong dollar 港元汇值上升
Nh ~ Hh( appreciation tax 增值税
VO>A+vx3M appropriation 拨款；拨用；拨付
+Y,>ftN appropriation account 拨款帐目
$<2r;'?0D Appropriation Bill 拨款法案
|c ,":R appropriation-in-aid system 补助拨款办法
STs~GOm- approved assets 核准资产
QRXsLdf$$ approved basket stock 认可一篮子证券
^n g#J\
approved budget 核准预算
CfQOG7e@ approved charitable donation 认可慈善捐款
./mh 9ax approved charitable institution 认可慈善机构
O^hWG ~ o approved currency 核准货币；认可货币
zu<b#W v approved estimates 核准预算
bCg
{z b# approved estimates of expenditure 核准开支预算
r]?ZXe$; approved overseas insurer 核准海外保险人
i;c0X+[ approved overseas trust company 核准海外信托公司
D61CO -E(D approved pooled investment fund 核准汇集投资基金
Z5;1ySn{ approved provident fund scheme 认可公积金计划
$6h:j#{J E approved provision 核准拨款
=C 8 t5BZ" approved redeemable share 核准可赎回股份
U?JZ23>bbw approved regional stock 认可地区性证券
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]tOH,0 approved retirement scheme 认可退休金计划
,Cj1S7GFR
approved subordinated loan 核准附属贷款
/K2V Sj3\ arbitrage 套戥；套汇；套利
tYiK#N 7 arbitrageur 套戥者；套汇者
w"$CV@AJ arbitrary amount 临时款项
R6] /g arrangement 措施；安排；协定
%5RY Ea arrears 欠款
Bv
\ihUg/ arrears of pay 欠付薪酬
,K .P,z~* arrears of revenue 逾期未收税款；逾期未收的帐项
Ojq>4=Z\ articles of association 组织章程；组织细则；组织章程细则
=2pGbD;* Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
`C`CU?D ascertainment of profit 确定利润
oEU %" "Asia Clear" “亚洲结算系统”
EsXCi2]1 Asia Commercial Bank Ltd. 亚洲商业银行有限公司
D4<nS<8 Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
Bp 6jF2 Asian Development Fund [ADF] 亚洲发展基金
v9INZ1# v Asian dollar bond 亚洲美元债券
9=pG$+01OR Asian dollar market 亚洲美元市场
! lgsV..R Asian dollar rate 亚洲美元利率
P %f], f Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
qI\qpWS\ Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
oL>m}T asked price 沽盘；喊价；索价；卖方报价
wxVf6` assessable income 应评税入息
LU~U> assessable loss 应评税亏损
u _s assessable profit 应评税利润
v'Gqdd-#) assessable value 应评税值
9k L'"0c assessed profit 估定利润
Ra<mdteZT assessed value 经评估价值
9r@r\- assessment 评税；评定；估价；评税单
k'}}eu/ q assessment number 评税编号；估价编号
sXOGIv assessment of additional tax 补加税评税
7g_:Gv~v assessment of performance 业绩评估；实绩评价
?JDZ DPVJ) Assessor 评税主任
!YSAQi ;I asset price bubbles 资产价格泡沫
NqvL,~1G asset-backed securities 具资产保证的证券
H7?C>+ay assets accretion 资产增值
RVy8%[Gcq assets and liabilities 资产与负债
Oyhl*`-*t assets betterment statement 资产递增表；资产改进表
[>::@[ assets lending 实物放款；有抵押贷款
L.>tJ.ID assets of the company passing on the death 死者去世时转移的公司资产
XWZ
*{/u assets pledged as security for liabilities 用作负债抵押的资产
"2 (lgxhj assets portfolio 资产投资组合
ym:^Y-^iV assets price 资产价格
y 562g`"U assets quality 资产质素
Teu4 ; assets realization 资产变现
|[(4h assets refinancing arrangement 资产再集资安排
=\`g<0 assets securitization 资产证券化
~ z* assets situated outside Hong Kong 在香港以外地方的资产
1uz9zhG>< assets stripping 削减资产；拆卖资产
G*2bYsnhX assets value 资产值
0DhF3] assignee 承让人
A;m)/@ assignment 转让；转让书；转让契
ViQxO UE assignment of interest 权益转让
7l Y&/-V assignment of letters patent and trade mark 专利证书及商标转让
Q7U FF assignment of property 物业转让；物业转让书
."l@aE=| assignment right 转让权
dbSIC[q assignor 转让人
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\zM\^S>] associate 有联系的人；有关连人士；相联者；合伙人；联系人
7g}4gX's Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
FYR%>Em associate member 附属会员
% ribxgmd associated body corporate 相联法人团体
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associated company 相联公司；联属公司
hc2[,Hju{O associated corporation 相联法团
T5.1qr L Association of Chartered Certified Accountants [ACCA] [United Kingdom]
GiJ|5" 公认会计师公会〔英国〕
3]WIN_h Association of Futures Exchange Brokers 香港期货经纪协会
=_I2e k Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
%/b?T]{ association of underwriters 承保人组织
frbKi _1 assumption of control 接管
ZXljCiNn+\ assurance 担保；保险；转易；转易书
01}az~&;35 assurance of interest 权益的转易
j0^~="p%C at 19XX price 按一九ＸＸ年价格计算
n( l!T
7 at a discount 按赔价计算；按贴水价格计算；打折扣
G<OC99;8 at a premium 按溢价计算；按升水价格计算
SLpB$puS at call 通知付款；按通知
$r *7)/ at constant market price 按固定市价计算
s t P~/} at constant price 按固定价格计算
csz/[* at cost 按成本计算
HGfV2FtT z at current market price 按当时市价计算；按现时市价计算
0R AmwfXm at current price 按当时价格计算；按现时价格计算
2MQgTFM9 at factor cost 按要素成本计算；按生产要素成本计算
&Z/aM? at money-of-the-day price 按付款当日价格计算
!}|n3wQ at or better 按指定或较佳价位〔买卖指令〕
xCF k1%qf at par 按面值计算；平价
)Q9m,/F at sight 见票即付
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+ at the close 按收市盘
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%m,Mx at the opening 按开市盘
`4__X; attestation 见证；见证条款
P66{l^ at-the-money option 平价期权
!ccKbw)J# attorney 受权人；受托代表人
Re-~C[z wT attornment 新拥有人承认书
SkBa- *MC attributable profit 可归属利润
*T$o" *} attributable share value 可归属股份价值
nx`!BNL'V Auckland Stock Exchange 奥克兰证券交易所
]#P9.c_} auction 拍卖
o0^..f auctioneer 拍卖商
, $EM3 audit 审计；核数
>[B}eS> Audit Commission 审计署
ZQ9!k*
^ Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
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r1 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〕
'; ,DgR;' audit review 帐目审查
ne] |\] Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
}GJIM|7^ audited account 审计帐目；经审计的帐目
N ncur] audited annual account 经审计的周年帐目
B~QX{ audited balance sheet 经审计的资产负债表
EQ'iyXhEe auditor 核数师；核数主任；审计师
.^j #gE &B auditor's certificate 核数师证明书；审计师证明书
Pf;'eOdp auditor's report 核数师报告；审计师报告
jnsV'@v8Nj Aussie bond 澳元债券
vJVL%,7 austerity budget 紧缩预算
@y3w_;P Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
=fG c?PQ Australia All Ordinaries Index 澳洲所有普通股票指数
=k6zUw;5 U Australian Dollar [AUD] 澳元
3US}( ' Australian Options Market 澳大利亚期权市场
S%<RV6{aiM Australian Securities Commission 澳洲证券事务监察委员会
\.y|=Ql_u Australian Society of Certified Practising Accountants 澳洲执业会计师公会
IJ2 ]2FI Australian Stock Exchange 澳大利亚证券交易所
tp<uN~rTgh Austrian Schilling [ATS] 奥地利先令
3?SofPtc/ authentication 认证；鉴证
xZW6Hk _ authority to purchase 委托购买证；委购书
*CZvi0& authorization 认可；核准；授权；授权书
m d:$O C3 authorization by direction 指示授权
Y~EKMowI&e authorization by instruction 指令授权
< gB>j\: authorization by warrant 令状授权
h\".TySz authorization of unit trust 单位信托的认可
4wh_ iO authorized agent 指定代理人
Jaz|b`KDj authorized capital 法定资本
Wm$( b2t authorized clerk 出市员
j@1cllJkh authorized dealer 认可交易商
=8O057y authorized financial institution 认可财务机构
#Ki(9oWd authorized fund 认可基金
x=Z\c,@O authorized fund house 获授权的基金公司；认可基金公司
n_\V G[f authorized institution 认可机构
U<{8nMB authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
RpPbjz~ authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
.|
CcUmx authorized insurer 获授权保险人；获认可承保人
BTjfzfO" authorized investment 特准投资项目
8"/5Lh( authorized person 获授权人
}ozlED` E authorized representative 获授权代表
;> **+ezF authorized share capital 法定股本
/B)ZB})z automated quotation system 自动报价系统
H6(kxpOI\ Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
oV utHt 自动交易系统〔香港期货交易所有限公司〕
gXN#<g,:^ automatic adjustment mechanism 自动调整机制
]Aap4+s automatic adjustment system 自动调整系统
E ;$)Oz Automatic Clearing House 自动票据交换所
>y)(M(o automatic exchange rates accumulation system 自动化汇率累集系统
Ug0 2G Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
e \x=4i automatic teller machine [ATM] 自动柜员机
<6^MVaD autopay 自动转帐
{WUW.(^]G available assets 可用资产
y>wrm:b-O available fiscal reserve 现存财政储备
B5h-JON]- available profit 可用利润
^(y=DJ7 Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
wJ@8-H 8} average 平均；平均数；海损
JR{3n * average basic salary 平均基本薪金
<Z5ak4P average consumer expenditure 平均消费开支；一般消费开支
KD?~ hpg average cost 平均成本
`l,=iy$ average cost of land production 增辟土地平均成本
6}^0/ 76^, average daily turnover 平均每日成交额
d2lOx|jt average daily wage rate 平均每日工资率
4<._)_m average expenditure pattern 平均开支模式
oR (hL4 Dc average growth rate 平均增长率
v(D{_ average net fixed assets 固定资产平均净值
Au jvKQ( average of relatives 相对价格平均数
HL$}Gh ]q average price 平均价格
hFl$ u8KV average propensity to consume 平均消费倾向；一般消费倾向
U]j4Izq average propensity to save 平均储蓄倾向；一般储蓄倾向
su6x
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Jcf'Zw"\ average revenue 平均收入；平均收益
vRa|l GeW average stock 平均库存；平均存货
p6m]( J g average yearly rent 平均年租
C{>@b:]p avoidance of double taxation 避免双重课税
cs E 9Ns avoidance of tax 避税
