A:
Ot=nKdP}D A share Ａ股；甲类股份
{gEz;:!): abatement of tax 减税；减扣免税额
1)}hz A ABN AMRO Bank N.V. 荷兰银行
G?~Yw'R^8 above-the-line expenditure 线上项目支出；经常预算支出
#Q_Scxf above-the-line receipt 线上项目收入；经常预算收入
!j #8zN ABSA Asia Limited 南非联合亚洲有限公司
u*\QVOF absolute change 绝对数值变更
dw}ge,bBic absolute expenditure 实际开支
Tl "r# absolute guideline figure 绝对准则数字
oEZhKVyc.y absolute interest 绝对权益
J7WNgl%
u absolute order of discharge 绝对破产解除令
KX\=wFbP) absolute profit margin 绝对利润幅度
/!5cf;kl*l absolute value 实值；绝对值
m_ wvi absolutely vested interest 绝对既得权益
OP(om$xm absorbed cost 已吸收成本；已分摊成本
fi'zk absorption 吸收；分摊；合并
o6x8j z absorption rate 吸收率；摊配率；分摊率
&s n-;r ACB Finance Limited 亚洲商业财务有限公司
YJwI@E (l$ acceptable form of reciprocity 合理的互惠条件
U7zd7 O acceptable rate 适当利率；适当汇率
`|nJAW3 acceptance agreement 承兑协议
D cRoW acceptance for honour 参加承兑
(G {:O acceptor 承兑人；接受人；受票人
ou)0tX3j acceptor for honour 参加承兑人
|'}r-} accident insurance 意外保险
V@G|2 Z I Accident Insurance Association of Hong Kong 香港意外保险公会
UaXIrBc accident insurance scheme 意外保险计划
;\13x ][ accident year basis 意外年度基准
=mwAbh)[7n accommodation 通融；贷款
] -C*d$z accommodation bill 通融票据；空头票据
Ea" -n9 accommodation party 汇票代发人
iqX%pR~Yo account balance 帐户余额；帐户结余
B&!>& Rbx account book 帐簿
~t*_ account collected in advance 预收款项
_Nz?fJ:$@ account current book 往来帐簿
Z~w?Q m:/ account of after-acquired property 事后取得的财产报告
`]6W*^'PD account of defaulter 拖欠帐目
#Ph8 ? account payable 应付帐款
?`
ebi|6 account payee only [A/C payee only] 只可转帐；存入收款人帐户
"_rpErm
} account receivable 应收帐款
^Kl<<pUaV account receivable report 应收帐款报表
yJ; ; & account statement 结单；帐单；会计财务报表
)AR V> ( account title 帐户名称；会计科目
h|z59h&X8G accountant's report 会计师报告
2xy{g&G Accountant's Report Rules 会计师报告规则
G! F_Q7|- accounting and auditing procedure 会计与审计程序；会计与核数程序
Z_jV0[\v0P Accounting Arrangements 《会计安排》
CC` #2j accounting basis 会计基础
l,QO+
>)z accounting by Official Receiver 破产管理署署长呈交的帐目
5@bmm] Accounting Circular 《会计通告》
;;^?vS accounting class 会计类别
-q-BP}r3 accounting date 记帐日期；会计结算日期
C?g*c accounting for money 款项核算
\@NnL\ t
u Accounting Officer 会计主任
G&N),wsNZK accounting period 会计报告期；会计期
zLS?: yq accounting policy 会计政策；会计方针
1TN+pmc}@ accounting practice 会计惯例
?ZKIs9E[m accounting principle 会计准则
]K5j(1EN accounting record 会计记录
6 8qCY accounting report 会计报告
*$t =Lh Accounting Services Branch [Treasury] 会计事务部〔库务署〕
7W/55ZTmJ Accounting Society of China 中国会计学会
1OK~*=/4 accounting statement 会计报表
XS 0NjZW accounting system 会计制度；会计系统
M}" KAa accounting transaction 会计事项；帐务交易
)Y1 +F,C accounting treatment 会计处理
,I f9w$(z accounting year 会计年度
W\ARCcTQ accretion 增值；添加
))6iVgSE$ accrual 应计项目；应累算数目
kQ6YQsJ.* accrual basis 应计制；权责发生制
m0Uk*~Gz accrual basis accounting 应计制会计；权责发生制会计
]>(pQD accrue 应累算；应计
kI*f}3)Y accrued benefit 应累算利益
SV1;[ accrued charges 应计费用
Lw I 4 2 accrued cumulative preference share dividend 应累算的累积优先股股息
P=4o)e7E! accrued expenses 应累算费用
t .XuH# accrued interest payable 应付利息；应计未付利息
7c'OIY]., accrued interest receivable 应收利息；应计未收利息
SzjylUYV accrued right 累算权益
]4_)WUS.c accruing profit 应累算的利润
] A_A4=[w accumulated fiscal reserve 累积财政储备
2Nx#:Rz accumulated profit 累积利润；滚存溢利
V\%s)kq accumulated reserve 累积储备
\x k8+= /A accumulation of surplus income 累积收益盈余
3=lQZi<]% acquired assets 既得资产
M1Th~W9l acquisition 收购；购置；取得
{`% q 0Nr acquisition cost 购置成本
y2x)<.cDP acquisition expenses 购置费用
_cc9+o acquisition of 100% interest 收购全部股权
wqQrby< acquisition of control 取得控制权
rY=d NK]d acquisition of fixed assets 购置固定资产
&nn+X% m9g acquisition of shell “买壳”
5[+E?4,& acquisition price 收购价
x@VZJrQQ act of God 天灾
N2EX`@_2 acting partner 执事合伙人
Ymcc|u6 $" active market 买卖活跃的市场；交投畅旺的市场；旺市
.Dyxul active partner 积极参与的合伙人
*ur [u*g active trading 交投活跃
&,= t2_n actual circulation 实际流通
G"p rq& actual cost 实际成本
RjHKFB2 actual expenditure 实际开支；实际支出
Z9I
?j1K|! actual income 实际入息；实际收入；实际收益
+,0 :L :a actual market 现货市场
^;mGOjS actual price 现货价；实际价格
rx(z:: actual profit 实际利润
q9 m-d-!) actual quotation 实盘；实际价位；实际报价
E K^["_*A actual year basis 按实际年度计算
u6p
nO actuals 实货
V34]5 actuarial investigation 精算调查
EDGAaN*Q actuarial principle 精算原则
p~t 5PU*( actuarial report 精算师报告
sC RmLUD Actuarial Society of Hong Kong 香港精算学会
cD4H@!=a actuarial valuation 精算师估值
McQWZ< actuary 精算师
ulY<4MN ad referendum agreement 暂定协议；有待覆核的协定
JsQmn<Yt ad valorem duty 从价税；按值征税
v0~*?m4 ad valorem duty system 从价税制
@{^6_n+gT% ad valorem fee 从价费
rt!Uix& ad valorem tariff 从价关税
G2_l}q~ additional allowance 额外免税额
kF"G {5 additional amount for unexpired risk 未过期风险的额外款额
O(44Dy@2 additional assessable profit 补加应评税利润
JclG*/Wjg4 additional assessment 补加评税
zlN<yZB^ additional commitment 额外承担
9y&&6r<I additional commitment vote 额外承担拨款
#-FfyxQ8ai additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
Eh?,-!SUQn additional dependent parent allowance 供养父母额外免税额
C'//(gjQ-G additional provision 额外拨款
Vbpt?1: additional stamp duty 附加印花税
`n`aA)|< additional tax 补加税罚款；补加税款
"+ 8Y{T Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
?Kf?Z`9 *Y adjudged bankrupt 被裁定破产
^U@E rc#d adjudicated bankrupt 裁定破产人
; 1woTAuD adjudication fee 裁定费；评定印花税额手续费；评估契据费
6
g`Y~ii adjudication of bankruptcy 裁定破产；宣告破产
P}C;%KzA adjudication of insolvency 裁定无力偿还债务
`Ot;KDz adjusted actual 经调整的实数；调整后的实数
]^@!ID$c adjusted current assets 经调整的流动资产；调整后的流动资产
yBxWBW*e adjusted figure 经调整的数字；调整后的数额
nQ^ <h. adjusted liabilities 经调整的负债；调整后的负债
[n;GP@A ]R adjusted loss 经调整的亏损；调整后的亏损
|R$/oq 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
p7Q
%)5o adjusted profit 经调整的利润；调整后的利润
d+ :pZ adjusted surplus 经调整的盈余额；调整后的盈余额
n42X qR adjusted value 经调整的价值；调整后的价值
sAU! u adjustment 调整；修订；理算〔保险〕
;b1*2 - adjustment centre 调剂中心
! 8i[.EAT adjustment lag 调整过程的时间差距；调整时差
Sg}]5Mn` adjustment mechanism 调整机制
aJ}Cq k adjustment of loss 亏损调整
FrBJv < adjustment process 调整过程；调整程序
/\1MG>#K adjustment range 调整幅度
}CXL\, ; administered exchange rate 受管制汇率
_^pg!j[Fy} Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
=M+e nSu administration expenses 行政费用
zkR L'-
administration fee 手续费；行政费
YF<;s^&@u administration in bankruptcy 破产管理
QO%#.s administration order 遗产管理令
~Uw<E:?v administrator 管理人；遗产管理人
~$3X>?Q administrator of the estate 遗产管理人
`(7HFq<N admission of debt 债项承认书
cu V}<3& admission of proof 接纳债权证明
8HymkL&F advance 放贷款项；垫付款项；预支款项；预付款项
5PU$D`7it advance account 暂支帐目；预付款帐户
*~%#
=o advance compensation 预付补偿金
/i ekww^54 advance from shareholder 股东垫款
L[FNr& advance pending reimbursement 预支以待日后付还
c|^#v8x^/ advanced economy 先进经济体系
h q& 2o advancement 预付；预付财产
hJ1: #%Qe. advances warrant 垫款令
XN1\!CM8 advancing 贷出
*w;=o}` adverse balance 逆差
89{@ 2TXR adverse exchange 逆汇
_~b$6Nf!83 advertisement addressed to shareholders 在报章刊登的致股东通告
,|
EaW& 2 advice for collection 托收通知书
"Gh?hU,WWZ advice of drawing 提款通知书；汇票通知书
Tp0^dZ M+ advice of payment 付款通知
tag~SG`ov Advisory Committee [Securities and Futures Commission]
/*8Ms` 谘询委员会〔证券及期货事务监察委员会〕
r6*~WM|Sq7 Advisory Committee on Diversification 经济多元化谘询委员会
Z#lZn!EbK affidavit 誓章；遗产申报誓章
4-: TQp( affidavit of no receipt 述明无收款的誓章
` d[ja, affiliate 联号；联营公司；附属公司
}6V` U9 ^g affiliated company 附属公司；联号；联营公司
tu6Q7CjW8 affirmation [estate duty] 非宗教式宣誓〔遗产税〕
Q]}aZ4L affordability 负担能力
d;D8$q)8Q African Development Bank [AfDB] 非洲开发银行
N6BFs ( after-acquired property 事后取得的财产
|
D jgm7$* after-hours dealing 市后交易
K qt,sJ after-tax profit 税后盈利；税后利润；税后溢利
_,JdL '[d agency agreement 代理协议
` E2 @GX+, agency expenses 代理机构的开支
^SouA[ agency fee 代理费
1Go ju ey Agency Law 《代理法》
y-iuOzq4 agent 代理人；承销人
\y
G// agent of company 公司代理人
$`&u u agent's fee 代理人费；经纪费
}.UE< >OX aggregate 总计；总数；总体数字
iX{Lc+u 3 aggregate amount 总款额；总额
_DK%- ,Spu aggregate assets and liabilities 总体资产与负债
f;;(Q-. aggregate at constant price 按固定价格计算的总体数字
3K57xJzK aggregate demand 总需求
'y?(s+ aggregate gross position 总持仓量
8[|RsM aggregate limit 总限额
)./%/
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i2EXE 0; aggregate performance 总体表现；总体业绩
xN +j]L C aggregate supply 总体供应
hK t c aggregate surplus 总盈余
~#b&UR aggregate total 整体总额
.WR+)^&zz aggregate value 总值；合计价值
5)MVkJ=R aggregated basis 合计基准
k-b0Eogp] aggregated net chargeable income 合计应课税入息实额
2vit{ aggregation 合并计算；合计；总和
PfI~`ke aggregation of incomes of husband and wife 夫妇入息合并计算
b uRK\ C aggregation of property 财产的总和
6_# >s1`R agio 差价；贴水
t(| \3$z 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》
x]gf 3Tc58 Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
tDl1UX 《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》
xCOC5f5*@ Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
c b k|LQ.O 《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》
tp,e:4\ 8Q Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
_[,oP s:+ 《香港政府和大韩民国政府关于相互促进和保护投资协定》
8 yH* agreement for a settlement 授产协议
/OpVr15 agreement for assignment 转让协议
4q`$nI Bi agreement for sale 售卖协议；买卖协议
(\ ze
T5 agreement for sale and purchase 买卖协议
P-?ya!@" agreement for the payment of interest 支付利息协议
y/ #{pyJ agreement for the repayment of money 还款协议
*jps}uk< agreement of reinsurance 再保险协议
V n`-w Agricultural Bank of China 中国农业银行
etE m#3 air passenger departure tax 飞机乘客离境税
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t7}# Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
:n:Gr? airport tax 机场税
rH9wRY( alcohol duty 酒精税
_z<y]?q alienation 让与；让渡；转让
.CClc(bO_/ alimony 生活费；赡养费
s.E}x v All Ordinaries Index [AOI] 所有普通股指数
4wZ{Z
2w all risks 全险；综合险
CV~\xYY All Sales Record for Stock Market 《股票市场成交报告》
`i8KI E Allied Capital Resources Limited 新联财务有限公司
)|88wa(M all-items index [Consumer Price Index] 总指数〔消费物价指数〕
abq$OI allocation letter 拨款信件
\# .@*?fk allocation of fund 分配款项；预留款项
9}{i8
< $= allocation of profit 利润分配；溢利分配
|G o?A/' allocation warrant 拨款令
qFo'"z`84 allotment 分配；配股
5V5E,2+
0 allotment notice 股份配售通知；配股通知
,haCZH { allotment of shares 股份分配
tH_e?6] allowable 可获宽免；免税的
X`d d"8% allowable business loss 可扣除的营业亏损
|=7ouFl allowable expenses 可扣税的支出
2l)J,z
allowance 免税额；津贴；备抵；准备金
K +oFu% allowance for debts 债项的免税额
S+Aq0B< allowance for depreciation by wear and tear 耗损折旧免税额
5YlY=J allowance for funeral expenses 殡殓费的免税额
Dl kHE8r\ allowance for inflation 为通货膨胀而预留的款项；通胀准备金
(GVH#}uB allowance for repairs and outgoings 修葺及支出方面的免税额
=|l KB; allowance to debtor 给债务人的津贴
NzmVQ-4 alteration of capital 资本更改
Fg3VD(D^U alternate trustee 候补受托人
v(v Lk\K7 amalgamation 合并
*TpzX
y ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
P< +5So0 ambit of charges 征税范围；收费范围
KWVEAHIn amended valuation 经修订的估值
un4q,Ac~0 American Commodities Exchange 美国商品交易所
%rp JZ
t American Express Bank Limited 美国运通银行
F)we^'X American Stock Exchange 美国证券交易所
6t0!a @t amortization 摊销
%-y%Q.;k ? amount due from banks 存放银行同业的款项
%ec9`0^4S amount due from banks abroad 存放海外银行同业的款项
(o/HLmr@Y amount due from holding companies 控股公司欠款
S~QL
x amount due from local banks 存放本港银行同业的款项
=X(8 [ e amount due to banks 银行同业的存款
=v4;t'_^ amount due to banks abroad 海外银行同业的存款
qW57h8M amount due to holding companies 控股公司存款
mJ=3faM amount due to local banks 本港银行同业的存款
yv:8= .r}M amount due to outport banks 外埠银行同业的存款
<Mh jvHg amount for note issue 发行纸币的款额
i,Yq
o e` amount of bond 担保契据的款额
_c=[P@ amount of consideration 代价款额
h&3*O[` amount of contribution 供款数额
Ex'6 WN~kD amount of indebtedness 负债款额
%[:\ZwT,- amount of principal of the loan 贷款本金额
M
<o y amount of rates chargeable 应征差饷数额
({#9gTP2b amount of share capital 股本额
VJ` c/EVIt amount of sums assured 承保款额
z
z@;UbD" amount of variation 变动幅度
1]HEwTT/1_ amount of vote 拨款数额
FE+Y# amount payable 应付款额
6&p I{ amount receivable 应收款额
V6.xp{[ Amsterdam Stock Exchange 阿姆斯特丹证券交易所
3:Aw.-,i\ analysis 分析
pA(B~9 WQ ancillary risk 附属风险
7 tOOruiC annual account 周年帐目；周年帐目报表；年度决算；年结
|s&jWM$ annual accounting date 年结日期
<$#b3F"I annual allowance 每年免税额；年积金；年度津贴；年津
(U"Ub;[7 annual balance 年度余额
Y}_J@&: annual disposable income 每年可动用收入
?dJ-g~ annual estimates 周年预算
{*VCR annual fee 年费
)J?Nfi% annual general meeting 周年大会
~n:dHK` annual growth rate 年增率；每年增长率
[|gh q annual long-term supplement 长期个案每年补助金
2IgTB|2 annual pensionable emolument 可供计算退休金的年薪
m E3 ^5}[> annual report 年报
B+G,v:)R6z Annual Report on the Consumer Price Index 《消费物价指数年报》
{EKzPr/ annual return 周年报表；周年申报表；每年报税表格
*u$MqN Annual Return Rules 《周年报表规则》
" gB. annual review of consumer prices 每年消费物价回顾
?@U7tNI annual roll-forward basis 逐年延展方式
~7$ E\w6 annual salary 年薪
'J R2@W`]] annual statement 年度报表；年度决算表
Mp=2 }d%P 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
HZB U?{ annuitant 年金受益人
p@H]F< annuity 年金
c+PT"/3 annuity contract 年金合约
>#}MDwKZD annuity on human life 人寿年金
6fvzTd}, antecedent debt 先前的债项
=%, ;=4w ante-dated cheque 倒填日期支票
ITj0u&H: anticipated expenditure 预期开支
c[:OK9TH anticipated net profit 预期纯利
vkdU6CZO anticipated revenue 预期收入
ze!S4&B anti-inflation measure 反通货膨胀措施
>[ r
TUn; anti-inflationary stance 反通货膨胀立场
Qp{gV Ys apparent deficit 表面赤字
__p\`3(,' apparent financial solvency 表面偿债能力
E DuLg g@ apparent partner 表面合伙人
Qe=,EXf application for personal assessment 个人入息课税申请书
k!e \O> + application of fund 资金应用
2|vArRKt application to release as liquidator and to destruct the books of accounts and documents
I^iJ^Z]vx 申请免除清盘人职务及毁灭帐簿与文件
F+A"-k_\T# appointed actuary 委任精算师
BU[ .P] appointed auditor 委任核数师；委任审计师
BJI}gm2y appointed trustee 委任的受托人
?CB*MWjd appointer 委任人
mzuf l:-= apportioned pro rata 按比例分摊
*')g}2iB apportionment 分配；分摊
S<"M5e Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
Ha l,%W~e apportionment formula 分摊方程式
mQmn &:R apportionment of estate duty 遗产税的分摊
! 8q +W`{ appraisal 估价；评估
) clSW appreciable growth 可观增长
;[%_sVIy appreciable impact 显着影响
RZm}%6##ZC appreciable increase 可观增长
'=!@s1;{[; appreciation 增值；升值
(0s 7<&Iu appreciation against other currencies 相对其他货币升值
LG6VeYe|\X appreciation of the exchange value of Hong Kong dollar 港元汇值上升
6QsH? !bu appreciation tax 增值税
3L$_OXx appropriation 拨款；拨用；拨付
-%]O-' appropriation account 拨款帐目
%(a <(3r Appropriation Bill 拨款法案
a!MhxM5 appropriation-in-aid system 补助拨款办法
l6Hu(.Ls;j approved assets 核准资产
+g_+JLQ approved basket stock 认可一篮子证券
;D^%)v /i approved budget 核准预算
?Xm! ;sS0 approved charitable donation 认可慈善捐款
8H4"mxO approved charitable institution 认可慈善机构
1iq,Gd-G. approved currency 核准货币；认可货币
<7HVkAa approved estimates 核准预算
J&4QI( b. approved estimates of expenditure 核准开支预算
S pxkB! approved overseas insurer 核准海外保险人
c$),/0td| approved overseas trust company 核准海外信托公司
5mB%Xh;bg approved pooled investment fund 核准汇集投资基金
]>fAV(i x approved provident fund scheme 认可公积金计划
YUo{e=m| approved provision 核准拨款
7a_pO1MBL approved redeemable share 核准可赎回股份
|;2Y|>= approved regional stock 认可地区性证券
$ m vcqn; approved retirement scheme 认可退休金计划
-<kl d+ approved subordinated loan 核准附属贷款
2 Y_ `& arbitrage 套戥；套汇；套利
@xKLRw arbitrageur 套戥者；套汇者
!'>(r K$ arbitrary amount 临时款项
4`lt 4L arrangement 措施；安排；协定
& V7@ TZ arrears 欠款
}} cz9 5 arrears of pay 欠付薪酬
f}q4~NPn- arrears of revenue 逾期未收税款；逾期未收的帐项
,]?Xf > articles of association 组织章程；组织细则；组织章程细则
NNZ%jJy?=, Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
_E eH ascertainment of profit 确定利润
\u@4 eBAV "Asia Clear" “亚洲结算系统”
[(v?Z`cX\ Asia Commercial Bank Ltd. 亚洲商业银行有限公司
%2Q:+6) Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
=;DmD?nZ Asian Development Fund [ADF] 亚洲发展基金
Le3H!9lbc Asian dollar bond 亚洲美元债券
,i>u>YNZ Asian dollar market 亚洲美元市场
3-cCdn Asian dollar rate 亚洲美元利率
}ge~Nu>w Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
1qW Iku Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
K*; e>{p asked price 沽盘；喊价；索价；卖方报价
:.kc1_veYS assessable income 应评税入息
w~J 7|8Y assessable loss 应评税亏损
;h[ p " assessable profit 应评税利润
"&jA
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)%rGD
=2~ assessed profit 估定利润
X|+ o4R? assessed value 经评估价值
z @\C/wX assessment 评税；评定；估价；评税单
&$yC +cf assessment number 评税编号；估价编号
n4Fh*d ixg assessment of additional tax 补加税评税
8A/;a{ assessment of performance 业绩评估；实绩评价
Wyu$J Assessor 评税主任
R?"sM<3`e asset price bubbles 资产价格泡沫
P7GuFn/p~2 asset-backed securities 具资产保证的证券
zbH Nj(~ assets accretion 资产增值
q) %F#g assets and liabilities 资产与负债
"Y(s tRa assets betterment statement 资产递增表；资产改进表
yl| ?+ assets lending 实物放款；有抵押贷款
f%n],tE6 assets of the company passing on the death 死者去世时转移的公司资产
o>rsk
6lNi assets pledged as security for liabilities 用作负债抵押的资产
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assets portfolio 资产投资组合
C/Vs+aW
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+`pS 7d assets quality 资产质素
gL%%2 }$ assets realization 资产变现
zjVBMqdD assets refinancing arrangement 资产再集资安排
r|$@Wsb ?# assets securitization 资产证券化
~(E .$y7P assets situated outside Hong Kong 在香港以外地方的资产
}{>)2S assets stripping 削减资产；拆卖资产
j8p< /gd assets value 资产值
nn>1OO assignee 承让人
""cnZZ5 ) assignment 转让；转让书；转让契
4yhan/zA assignment of interest 权益转让
^LfN6{ assignment of letters patent and trade mark 专利证书及商标转让
H/8H`9S$ assignment of property 物业转让；物业转让书
<CrN DY assignment right 转让权
AC Qc
0:q assignor 转让人
mQ 1) d5 associate 有联系的人；有关连人士；相联者；合伙人；联系人
u C{qaMQ Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
JCoDe. associate member 附属会员
VC%{qal;q associated body corporate 相联法人团体
C!KxY/*Px associated company 相联公司；联属公司
>B)&mC$$S associated corporation 相联法团
oRl~x^[%[- Association of Chartered Certified Accountants [ACCA] [United Kingdom]
[JAHPy=+w 公认会计师公会〔英国〕
>TSPEvWc Association of Futures Exchange Brokers 香港期货经纪协会
eF ]`?AeWQ Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
P { YUW~ association of underwriters 承保人组织
!u@XEN>/ assumption of control 接管
KU,K E tf assurance 担保；保险；转易；转易书
v{%x,K56 assurance of interest 权益的转易
I9S=VFhZ` at 19XX price 按一九ＸＸ年价格计算
\Eq,4-q at a discount 按赔价计算；按贴水价格计算；打折扣
up+W[#+ at a premium 按溢价计算；按升水价格计算
v+a$Xh3Y~ at call 通知付款；按通知
u{#}Lo>B # at constant market price 按固定市价计算
e>yPFXSk at constant price 按固定价格计算
Y~ j.Kt at cost 按成本计算
(Fc \*Vn at current market price 按当时市价计算；按现时市价计算
2$ =U#!OtU at current price 按当时价格计算；按现时价格计算
\Fd6Q_ at factor cost 按要素成本计算；按生产要素成本计算
NfG<! at money-of-the-day price 按付款当日价格计算
B/"TaXV U at or better 按指定或较佳价位〔买卖指令〕
YbaaX{7^ at par 按面值计算；平价
>*j cX ao^ at sight 见票即付
eVL #3|= at the close 按收市盘
${(v
Er#}k at the opening 按开市盘
a1p Z{Od attestation 见证；见证条款
uw'>tb@ at-the-money option 平价期权
>< <(6 attorney 受权人；受托代表人
>*DR>U attornment 新拥有人承认书
&PY~m <F attributable profit 可归属利润
0$RZ~ attributable share value 可归属股份价值
}xZR`xP( Auckland Stock Exchange 奥克兰证券交易所
+NML>g#F~z auction 拍卖
ra87~kj< auctioneer 拍卖商
8 xf n$ audit 审计；核数
Y0nnn Audit Commission 审计署
pq8XCOllXx Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
;U7o)A; 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〕
9a\H+Y~ audit review 帐目审查
b1rW0}A Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
;bz|)[4/ audited account 审计帐目；经审计的帐目
"Zk# bQ2j audited annual account 经审计的周年帐目
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audited balance sheet 经审计的资产负债表
s3nt12 auditor 核数师；核数主任；审计师
MA}~bfB auditor's certificate 核数师证明书；审计师证明书
m |K"I3W$ auditor's report 核数师报告；审计师报告
-Ky<P<@ezm Aussie bond 澳元债券
G]Rb{v,r austerity budget 紧缩预算
_+c' z Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
gcS ?r : Australia All Ordinaries Index 澳洲所有普通股票指数
x`7Ch3`4} Australian Dollar [AUD] 澳元
2~` lvx Australian Options Market 澳大利亚期权市场
b&q!uFP Australian Securities Commission 澳洲证券事务监察委员会
2x PkQOj3 Australian Society of Certified Practising Accountants 澳洲执业会计师公会
NC ]]`O2r@ Australian Stock Exchange 澳大利亚证券交易所
2o8: [3C5 Austrian Schilling [ATS] 奥地利先令
>"LHr&;m&h authentication 认证；鉴证
6I)[6R authority to purchase 委托购买证；委购书
0tA~Y26 authorization 认可；核准；授权；授权书
?vA)F)MS authorization by direction 指示授权
.h({ P#QT authorization by instruction 指令授权
Uc>kiWW authorization by warrant 令状授权
x9l l 0Ht authorization of unit trust 单位信托的认可
TA2HA Mx) authorized agent 指定代理人
GvAP authorized capital 法定资本
U}#3 LFr.? authorized clerk 出市员
o%EzK;Df authorized dealer 认可交易商
@;\2 PD authorized financial institution 认可财务机构
.AB n$ml] authorized fund 认可基金
8'K~+L=} authorized fund house 获授权的基金公司；认可基金公司
TJYup%q authorized institution 认可机构
rcq^mPdQ authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
G909R> authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
e> F i authorized insurer 获授权保险人；获认可承保人
'=s{9lxn^ authorized investment 特准投资项目
^)J2tpr;]= authorized person 获授权人
d_v]mfUF authorized representative 获授权代表
ko-3`hX` authorized share capital 法定股本
[j3-a4W u automated quotation system 自动报价系统
W4OL{p-\/ Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
Uu_g_b:z 自动交易系统〔香港期货交易所有限公司〕
9Wu c1# automatic adjustment mechanism 自动调整机制
pyHU +B automatic adjustment system 自动调整系统
2/WtOQI B Automatic Clearing House 自动票据交换所
PpXzWWU": automatic exchange rates accumulation system 自动化汇率累集系统
GGM|B}U p Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
ppm =o4`s[ automatic teller machine [ATM] 自动柜员机
Zr(4Q 9fDo autopay 自动转帐
(M0"I1g|w available assets 可用资产
`i!BXOOV{ available fiscal reserve 现存财政储备
Oy}^|MFfA available profit 可用利润
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et0w Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
$o l]G`+ average 平均；平均数；海损
_+sb~ average basic salary 平均基本薪金
%wFz4 : average consumer expenditure 平均消费开支；一般消费开支
%* }h{n average cost 平均成本
h+gaKh=k+ average cost of land production 增辟土地平均成本
XC(:O(jdA2 average daily turnover 平均每日成交额
64LX[8Ax# average daily wage rate 平均每日工资率
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9|1 average expenditure pattern 平均开支模式
saRYd{%+ average growth rate 平均增长率
f 7R/i average net fixed assets 固定资产平均净值
hQeGr 2gMq average of relatives 相对价格平均数
xNrPj8V<Y average price 平均价格
/M : 7 average propensity to consume 平均消费倾向；一般消费倾向
qw?Wi%t(x8 average propensity to save 平均储蓄倾向；一般储蓄倾向
~mF^t7n] average rate 平均率
3# g"Z7/ average revenue 平均收入；平均收益
@:dn\{Zsea average stock 平均库存；平均存货
k!Ym<RD%N average yearly rent 平均年租
=,B Dd$e avoidance of double taxation 避免双重课税
{})d}dEC avoidance of tax 避税
