A:
&dp<i[ec^ A share Ａ股；甲类股份
u!?cKZw abatement of tax 减税；减扣免税额
:pj #t$:! ABN AMRO Bank N.V. 荷兰银行
.P+om<~B above-the-line expenditure 线上项目支出；经常预算支出
PCDsj _e above-the-line receipt 线上项目收入；经常预算收入
<3z A| ABSA Asia Limited 南非联合亚洲有限公司
+F$c_
\> absolute change 绝对数值变更
n ,}\;Bp absolute expenditure 实际开支
Fl<|/DCg absolute guideline figure 绝对准则数字
)w_0lm'v{r absolute interest 绝对权益
If>k~aL7I absolute order of discharge 绝对破产解除令
,0O9!^ absolute profit margin 绝对利润幅度
'AU(WHf absolute value 实值；绝对值
e2CjZ" C absolutely vested interest 绝对既得权益
~6L\9B ) absorbed cost 已吸收成本；已分摊成本
z}&w7 O#
absorption 吸收；分摊；合并
f(!:_!m* absorption rate 吸收率；摊配率；分摊率
{eA0I\c(C ACB Finance Limited 亚洲商业财务有限公司
XoEiW R acceptable form of reciprocity 合理的互惠条件
*m6~x-x acceptable rate 适当利率；适当汇率
oG~a`9N%C acceptance agreement 承兑协议
hw ]x T5 acceptance for honour 参加承兑
eFS;+?bu acceptor 承兑人；接受人；受票人
\9T CP;{ acceptor for honour 参加承兑人
/\P 3UrQ&] accident insurance 意外保险
Z~)Bh~^A Accident Insurance Association of Hong Kong 香港意外保险公会
1uBnU2E accident insurance scheme 意外保险计划
'z7,)Q&8 accident year basis 意外年度基准
U86bn(9K accommodation 通融；贷款
:@# '&(# ~ accommodation bill 通融票据；空头票据
c+$a lw L~ accommodation party 汇票代发人
O& k+;r account balance 帐户余额；帐户结余
]pr( hk account book 帐簿
5<h7+ %?t9 account collected in advance 预收款项
`7$0H]*6 account current book 往来帐簿
~x;1&\'k account of after-acquired property 事后取得的财产报告
{#"[h1 account of defaulter 拖欠帐目
w&<-pIa` account payable 应付帐款
Xr'Y[E [ account payee only [A/C payee only] 只可转帐；存入收款人帐户
hAq7v']m account receivable 应收帐款
A+v6N>}* account receivable report 应收帐款报表
}tue` ">h account statement 结单；帐单；会计财务报表
60p*$Vqy account title 帐户名称；会计科目
h^o>9s/|/H accountant's report 会计师报告
'&?cW#J? Accountant's Report Rules 会计师报告规则
wh8 h1I
accounting and auditing procedure 会计与审计程序；会计与核数程序
Zd G?fWWA Accounting Arrangements 《会计安排》
t@(S=i7}- accounting basis 会计基础
3>;zk#b2 accounting by Official Receiver 破产管理署署长呈交的帐目
x&>zD0\
:\ Accounting Circular 《会计通告》
Q${0(#Nu accounting class 会计类别
sbn|D\ p accounting date 记帐日期；会计结算日期
\`3YE~7J/ accounting for money 款项核算
~5LlIpf36| Accounting Officer 会计主任
46`(u"RP accounting period 会计报告期；会计期
"`<tq#&C1 accounting policy 会计政策；会计方针
OSACH0h accounting practice 会计惯例
j_L1 KB * accounting principle 会计准则
C3 >X1nU accounting record 会计记录
^1y (N>W accounting report 会计报告
6i AHus- Accounting Services Branch [Treasury] 会计事务部〔库务署〕
_0^f Accounting Society of China 中国会计学会
%%`Q5I accounting statement 会计报表
:uwB)G accounting system 会计制度；会计系统
sk* AlSlM accounting transaction 会计事项；帐务交易
j 6x1JM accounting treatment 会计处理
n<RvL^T=
accounting year 会计年度
m/}(dT ; accretion 增值；添加
}>~';l accrual 应计项目；应累算数目
$OEhdz&Fi accrual basis 应计制；权责发生制
Q'-g+aN accrual basis accounting 应计制会计；权责发生制会计
17IT: T,' accrue 应累算；应计
oAaUXkQE accrued benefit 应累算利益
2}:{}pw accrued charges 应计费用
XIQfgrGZ accrued cumulative preference share dividend 应累算的累积优先股股息
O*%
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7;0$UYDU* accrued interest payable 应付利息；应计未付利息
K??(>0Qr}r accrued interest receivable 应收利息；应计未收利息
n:QFwwQ`Q; accrued right 累算权益
^yLiyR e\ accruing profit 应累算的利润
Qb "\j accumulated fiscal reserve 累积财政储备
eru2.(1 accumulated profit 累积利润；滚存溢利
cTlitf9 accumulated reserve 累积储备
@~WSWlQW accumulation of surplus income 累积收益盈余
z*,P^K 0T acquired assets 既得资产
rBNl%+ sB acquisition 收购；购置；取得
AcC'hr.N+ acquisition cost 购置成本
I !\;NVhv acquisition expenses 购置费用
d@-s_gw acquisition of 100% interest 收购全部股权
g Mhn\ acquisition of control 取得控制权
*\W
*,D.I acquisition of fixed assets 购置固定资产
4rX jso| acquisition of shell “买壳”
/ ;P* ? acquisition price 收购价
|S0]qt? act of God 天灾
w]2tb acting partner 执事合伙人
q]PeS~PjF\ active market 买卖活跃的市场；交投畅旺的市场；旺市
r(qA e{ active partner 积极参与的合伙人
d3% 1 P) active trading 交投活跃
E1'|
;}/ actual circulation 实际流通
k)l*L1Y4: actual cost 实际成本
)1de<# qM actual expenditure 实际开支；实际支出
$:&?!>H actual income 实际入息；实际收入；实际收益
2@!Ou $W actual market 现货市场
6k14 xPj actual price 现货价；实际价格
{|cuu"j 26 actual profit 实际利润
/m#!<t7 actual quotation 实盘；实际价位；实际报价
9hoTxWpmy actual year basis 按实际年度计算
jGV+ ~a actuals 实货
KBVW <;C$ actuarial investigation 精算调查
`b XP
)$ actuarial principle 精算原则
Y"eR&d actuarial report 精算师报告
d:|(l^]{r Actuarial Society of Hong Kong 香港精算学会
V*
:Q~
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TF0D QP actuary 精算师
P? QVT;] ad referendum agreement 暂定协议；有待覆核的协定
a+w c"RQ
| ad valorem duty 从价税；按值征税
,V$PV,G ad valorem duty system 从价税制
h7 uv0a~0 ad valorem fee 从价费
wXj!bh8\r ad valorem tariff 从价关税
=lyP &u additional allowance 额外免税额
~lg1S additional amount for unexpired risk 未过期风险的额外款额
<<Z t.!hS additional assessable profit 补加应评税利润
J2tD).G additional assessment 补加评税
^5BLuN6 additional commitment 额外承担
"0BuQ{ CQ additional commitment vote 额外承担拨款
">$.>sn{ additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
|q0MM^%" additional dependent parent allowance 供养父母额外免税额
[):&R1 U additional provision 额外拨款
ZmT
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s]=bg+v?j additional tax 补加税罚款；补加税款
M
mihWD02 Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
8vP:yh@ adjudged bankrupt 被裁定破产
a 04I.5! adjudicated bankrupt 裁定破产人
Z{' .fq2A adjudication fee 裁定费；评定印花税额手续费；评估契据费
?U}Ml]0~ adjudication of bankruptcy 裁定破产；宣告破产
bKAR}JM& adjudication of insolvency 裁定无力偿还债务
6x6xv:\ adjusted actual 经调整的实数；调整后的实数
KDt@Xi 6|| adjusted current assets 经调整的流动资产；调整后的流动资产
6LVJ*sjSy adjusted figure 经调整的数字；调整后的数额
# HgXTC adjusted liabilities 经调整的负债；调整后的负债
oh>X/uj adjusted loss 经调整的亏损；调整后的亏损
^
W/,Z` 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
WziX1%0$n adjusted profit 经调整的利润；调整后的利润
l~cT]Ep adjusted surplus 经调整的盈余额；调整后的盈余额
%Fb4 adjusted value 经调整的价值；调整后的价值
kaKV{;UM adjustment 调整；修订；理算〔保险〕
jGp|:!' w adjustment centre 调剂中心
Q#wl1P adjustment lag 调整过程的时间差距；调整时差
S `N_}, adjustment mechanism 调整机制
2!UNFv#=$ adjustment of loss 亏损调整
0zscOE{ adjustment process 调整过程；调整程序
?/EyfTex adjustment range 调整幅度
Ds}ctL{6" administered exchange rate 受管制汇率
T[$! ^WT Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
CO+[iJ,4C+ administration expenses 行政费用
P5&mpl1 administration fee 手续费；行政费
47(/K2 administration in bankruptcy 破产管理
hvc%6A\nm administration order 遗产管理令
n aQ0TN, administrator 管理人；遗产管理人
]7#@lL;'0 administrator of the estate 遗产管理人
\QpH~&QIS admission of debt 债项承认书
iJIDx9 )Z admission of proof 接纳债权证明
Hh|a(Zq, advance 放贷款项；垫付款项；预支款项；预付款项
O&ur |&v advance account 暂支帐目；预付款帐户
^+v6?%m advance compensation 预付补偿金
p-KMELB advance from shareholder 股东垫款
a.oZ}R7'Y advance pending reimbursement 预支以待日后付还
t&GjW6]W advanced economy 先进经济体系
ch^tq",1> advancement 预付；预付财产
vmV<PK- advances warrant 垫款令
Glt%%TJb advancing 贷出
KINKq`Sx adverse balance 逆差
GpW5)a adverse exchange 逆汇
3n\eCdV-b< advertisement addressed to shareholders 在报章刊登的致股东通告
e3|@H'~k advice for collection 托收通知书
VaLx- RX advice of drawing 提款通知书；汇票通知书
AX
{~A:B advice of payment 付款通知
%`o3YR Advisory Committee [Securities and Futures Commission]
uude<d"U 谘询委员会〔证券及期货事务监察委员会〕
<%@S-+D`] Advisory Committee on Diversification 经济多元化谘询委员会
2f;fdzjk8K affidavit 誓章；遗产申报誓章
+`@)87O affidavit of no receipt 述明无收款的誓章
'[XtARtY` affiliate 联号；联营公司；附属公司
]["=K!la: affiliated company 附属公司；联号；联营公司
> x$eKN affirmation [estate duty] 非宗教式宣誓〔遗产税〕
Sk'S`vH affordability 负担能力
)v4?+$g African Development Bank [AfDB] 非洲开发银行
4V$DV!dPQ} after-acquired property 事后取得的财产
a0s6G3J+9 after-hours dealing 市后交易
Hl@)j after-tax profit 税后盈利；税后利润；税后溢利
U ?%1:-#F agency agreement 代理协议
K
>-)O=$s agency expenses 代理机构的开支
dc ]+1
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8Z^9r /%*Z Agency Law 《代理法》
6b-j agent 代理人；承销人
)$h<9 e agent of company 公司代理人
A; pVi;7 agent's fee 代理人费；经纪费
x{$~u2| aggregate 总计；总数；总体数字
2 g)W-M aggregate amount 总款额；总额
s@WF [S7D aggregate assets and liabilities 总体资产与负债
f1Ak0s,zrc aggregate at constant price 按固定价格计算的总体数字
I 0/enL aggregate demand 总需求
c[/h7!/aH aggregate gross position 总持仓量
\~3g*V aggregate limit 总限额
9c /&+j aggregate of salaries tax 合计薪俸税
ddf# c,SQ aggregate performance 总体表现；总体业绩
[sM ~B aggregate supply 总体供应
|"7^9( aggregate surplus 总盈余
ciq' fy aggregate total 整体总额
Z#n!=k TTm aggregate value 总值；合计价值
{"c S:u aggregated basis 合计基准
H*l2, 0&W aggregated net chargeable income 合计应课税入息实额
Cg~GlZk} aggregation 合并计算；合计；总和
Z+ mesj?. aggregation of incomes of husband and wife 夫妇入息合并计算
5 #v aggregation of property 财产的总和
/uTU*Oe agio 差价；贴水
B&tU~ Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
fgb%SIi? Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
~ "<AYJlO 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
LI>tN R~ Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
~S\Ee 2e> 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
*?k~n 9n5U Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
7~t,Pt) 《香港政府和大韩民国政府关于相互促进和保护投资协定》
sT. :"Pj$ agreement for a settlement 授产协议
l P4A?J+Q agreement for assignment 转让协议
jKOjw#N agreement for sale 售卖协议；买卖协议
r A/jNX@S agreement for sale and purchase 买卖协议
u P'x{Pr) agreement for the payment of interest 支付利息协议
H a U6`IP agreement for the repayment of money 还款协议
ur'a{BI 2R agreement of reinsurance 再保险协议
' >GZB Agricultural Bank of China 中国农业银行
L_>j
SP air passenger departure tax 飞机乘客离境税
XQ+KI:g2 Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
.?gpI Zv airport tax 机场税
' (JSU alcohol duty 酒精税
MjO.s+I alienation 让与；让渡；转让
rtl|zCst alimony 生活费；赡养费
PMDx5-{A/t All Ordinaries Index [AOI] 所有普通股指数
]F,mj-?4x all risks 全险；综合险
!'4HUB>+ All Sales Record for Stock Market 《股票市场成交报告》
?m)3n0Uh Allied Capital Resources Limited 新联财务有限公司
R7/"ye:7J all-items index [Consumer Price Index] 总指数〔消费物价指数〕
4X0k1Fw)Y allocation letter 拨款信件
[Rz9 Di ; allocation of fund 分配款项；预留款项
``~7z;E%@ allocation of profit 利润分配；溢利分配
RCFocOOn allocation warrant 拨款令
xMk0Xf'_ allotment 分配；配股
` |p3@e allotment notice 股份配售通知；配股通知
wnf'-dw] allotment of shares 股份分配
Gw"H#9J}
T allowable 可获宽免；免税的
,ux?wa+ allowable business loss 可扣除的营业亏损
!nQ!J+ g allowable expenses 可扣税的支出
1-@[th allowance 免税额；津贴；备抵；准备金
NJEubC ? allowance for debts 债项的免税额
] ~;x$Z) allowance for depreciation by wear and tear 耗损折旧免税额
`@8QQB allowance for funeral expenses 殡殓费的免税额
+="?[: allowance for inflation 为通货膨胀而预留的款项；通胀准备金
Iz'*^{Ssm allowance for repairs and outgoings 修葺及支出方面的免税额
!N6/l5 kn allowance to debtor 给债务人的津贴
3SRz14/W_R alteration of capital 资本更改
&ukYTDM alternate trustee 候补受托人
ZDVz+L|p amalgamation 合并
83"Vh$& ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
.%{3#\ ambit of charges 征税范围；收费范围
UjNe0jt% s amended valuation 经修订的估值
wS Ty2Oyo; American Commodities Exchange 美国商品交易所
R %QgOz3` American Express Bank Limited 美国运通银行
+w~ <2Kt8 American Stock Exchange 美国证券交易所
_z:7Dj# amortization 摊销
WU:~T.Su amount due from banks 存放银行同业的款项
[L.+N@M amount due from banks abroad 存放海外银行同业的款项
Q@]QPpe amount due from holding companies 控股公司欠款
YT)jBS~& amount due from local banks 存放本港银行同业的款项
O|t@p=] amount due to banks 银行同业的存款
j@jaFsX | amount due to banks abroad 海外银行同业的存款
S>W_p~ @ amount due to holding companies 控股公司存款
CzP?J36W ^ amount due to local banks 本港银行同业的存款
%P!6cyQS amount due to outport banks 外埠银行同业的存款
z(sfX}% amount for note issue 发行纸币的款额
y.$/ni Q% amount of bond 担保契据的款额
{> T
r22S amount of consideration 代价款额
\2q!2XWgK amount of contribution 供款数额
),#%jc2_^ amount of indebtedness 负债款额
N5>ioJj amount of principal of the loan 贷款本金额
?0%yDq1_ amount of rates chargeable 应征差饷数额
Te%2(w,B amount of share capital 股本额
oyQp"'|N amount of sums assured 承保款额
MP5
vc 5[ amount of variation 变动幅度
d QD YN_ amount of vote 拨款数额
|@{4zoP_N amount payable 应付款额
idWYpU>gC amount receivable 应收款额
fi5x0El
Amsterdam Stock Exchange 阿姆斯特丹证券交易所
#S?xR qkc analysis 分析
K `|%-k+D ancillary risk 附属风险
cG)i: annual account 周年帐目；周年帐目报表；年度决算；年结
#t.)4$ annual accounting date 年结日期
Ns ?8N": annual allowance 每年免税额；年积金；年度津贴；年津
#bxU I{*J annual balance 年度余额
W _ w^"' annual disposable income 每年可动用收入
!q:[$g-@q annual estimates 周年预算
(9!$p|d* annual fee 年费
eko$c,&jY annual general meeting 周年大会
T06BrX annual growth rate 年增率；每年增长率
nVkPYeeT annual long-term supplement 长期个案每年补助金
<m;idfn annual pensionable emolument 可供计算退休金的年薪
)tB:g.2k annual report 年报
tOn 6 Annual Report on the Consumer Price Index 《消费物价指数年报》
o :`>r/SlL annual return 周年报表；周年申报表；每年报税表格
Ce: 2Tw Annual Return Rules 《周年报表规则》
13+f ^ annual review of consumer prices 每年消费物价回顾
}$6;g-|HX annual roll-forward basis 逐年延展方式
r_8[}|7; annual salary 年薪
F:p'%#3rU/ annual statement 年度报表；年度决算表
yV;_ ]_EO 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
IM" "s] annuitant 年金受益人
P ?- #d\qi annuity 年金
@FC|1=+ annuity contract 年金合约
N3J T[7 annuity on human life 人寿年金
uB;\nj5'D antecedent debt 先前的债项
!Ee#jCXS ante-dated cheque 倒填日期支票
*V@>E2@ anticipated expenditure 预期开支
_gAU`aO^ anticipated net profit 预期纯利
xa7~{ E, anticipated revenue 预期收入
z?ck*9SZX anti-inflation measure 反通货膨胀措施
l* ~ ".q;S anti-inflationary stance 反通货膨胀立场
BSe{HmDq apparent deficit 表面赤字
'@~\( SH apparent financial solvency 表面偿债能力
/Y NV apparent partner 表面合伙人
@|3PV application for personal assessment 个人入息课税申请书
woQ UrO( application of fund 资金应用
Ie 12d@ application to release as liquidator and to destruct the books of accounts and documents
b FV+|0 申请免除清盘人职务及毁灭帐簿与文件
Wq5 Nc appointed actuary 委任精算师
K) e;*D appointed auditor 委任核数师；委任审计师
{#-I;I: appointed trustee 委任的受托人
'/2u^&W appointer 委任人
pDw^~5P apportioned pro rata 按比例分摊
BKd03s= apportionment 分配；分摊
|wef [|@% Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
|f9fq~'1e apportionment formula 分摊方程式
{jnfe}] apportionment of estate duty 遗产税的分摊
<oFZFlY@ appraisal 估价；评估
=f
FTi1]/h appreciable growth 可观增长
y7iHB
k"^: appreciable impact 显着影响
<a=,{ O appreciable increase 可观增长
-SyQ`V)T7N appreciation 增值；升值
@m#1[n; appreciation against other currencies 相对其他货币升值
n'WhCrW appreciation of the exchange value of Hong Kong dollar 港元汇值上升
_9y appreciation tax 增值税
hn$l<8=Q_ appropriation 拨款；拨用；拨付
- w>2!@8 appropriation account 拨款帐目
`5J`<BPs Appropriation Bill 拨款法案
<B+xE ?v4 appropriation-in-aid system 补助拨款办法
p#k>BHgnF approved assets 核准资产
4&)4hF approved basket stock 认可一篮子证券
hv]}b'M$ approved budget 核准预算
orT%lHwjL approved charitable donation 认可慈善捐款
wD*z >v$ approved charitable institution 认可慈善机构
!(% ^Tg= approved currency 核准货币；认可货币
0uw3[,I
approved estimates 核准预算
pwu8LQ3b{O approved estimates of expenditure 核准开支预算
!YM;5vte+ approved overseas insurer 核准海外保险人
,WvCslZ approved overseas trust company 核准海外信托公司
\Z?.Po`!j approved pooled investment fund 核准汇集投资基金
at N%c sA0 approved provident fund scheme 认可公积金计划
{pzu 1* approved provision 核准拨款
J83{&N2u approved redeemable share 核准可赎回股份
>q+q];=( approved regional stock 认可地区性证券
L%h Vts' approved retirement scheme 认可退休金计划
1Tb'f^M$ approved subordinated loan 核准附属贷款
XGs
d"UW arbitrage 套戥；套汇；套利
tTX@Bb8 arbitrageur 套戥者；套汇者
( E8(np arbitrary amount 临时款项
ZUkrJ' arrangement 措施；安排；协定
PO$
OX w arrears 欠款
.u<i<S arrears of pay 欠付薪酬
F9N/_H*+ arrears of revenue 逾期未收税款；逾期未收的帐项
Cp`>dtCd articles of association 组织章程；组织细则；组织章程细则
f@G3,u!]i Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
">-mZ'$#L ascertainment of profit 确定利润
<B3v4 f "Asia Clear" “亚洲结算系统”
?PpGBm2f* Asia Commercial Bank Ltd. 亚洲商业银行有限公司
Kuj*U'ed7t Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
7 3 Oo; Asian Development Fund [ADF] 亚洲发展基金
E/<5JhI9~ Asian dollar bond 亚洲美元债券
t;>"V.F<1 Asian dollar market 亚洲美元市场
4E"OD+ Asian dollar rate 亚洲美元利率
J|'e.1v Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
bwr}Ge Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
&,4 3&pFU asked price 沽盘；喊价；索价；卖方报价
6Cdc?#& assessable income 应评税入息
"OdR"M(G\ assessable loss 应评税亏损
H#Aar assessable profit 应评税利润
l^LYSZg'R8 assessable value 应评税值
|=\w b^l+ assessed profit 估定利润
oo+nqc`,O assessed value 经评估价值
Zy s ZS% assessment 评税；评定；估价；评税单
H@j
D % assessment number 评税编号；估价编号
W-7 2&\7 assessment of additional tax 补加税评税
B AJEn6f? assessment of performance 业绩评估；实绩评价
*[ @k=!73 Assessor 评税主任
Pc{0Js5VzE asset price bubbles 资产价格泡沫
Q?1'
JF!G asset-backed securities 具资产保证的证券
S4'\=w # assets accretion 资产增值
8J5{}4s\f assets and liabilities 资产与负债
@2Spfj_e assets betterment statement 资产递增表；资产改进表
+W xZB assets lending 实物放款；有抵押贷款
L\`uD[g assets of the company passing on the death 死者去世时转移的公司资产
XBTtfl
& assets pledged as security for liabilities 用作负债抵押的资产
{H\(H _X assets portfolio 资产投资组合
gG>|5R0 assets price 资产价格
A,WZ}v}_ assets quality 资产质素
BLno/JK0} assets realization 资产变现
D09/(%4j assets refinancing arrangement 资产再集资安排
b `TA2h assets securitization 资产证券化
Q\! 0V@$ assets situated outside Hong Kong 在香港以外地方的资产
*irYSTA$ assets stripping 削减资产；拆卖资产
)q+Q tz6D assets value 资产值
n )~9 assignee 承让人
\Y?ByY assignment 转让；转让书；转让契
{[i
37DN assignment of interest 权益转让
fw[Z7`\Q5 assignment of letters patent and trade mark 专利证书及商标转让
`.0WK assignment of property 物业转让；物业转让书
E m (&cra assignment right 转让权
L#\!0YW/@ assignor 转让人
0-N"_1k|? associate 有联系的人；有关连人士；相联者；合伙人；联系人
b }^ylm Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
*8a 8 Ng associate member 附属会员
H*h 7Y*([ associated body corporate 相联法人团体
+OM9v3qJ associated company 相联公司；联属公司
5L IbHSK associated corporation 相联法团
_Di";fe? Association of Chartered Certified Accountants [ACCA] [United Kingdom]
O|Z5SSlk 公认会计师公会〔英国〕
mvCH$}w8& Association of Futures Exchange Brokers 香港期货经纪协会
NrNxI'M G Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
++Z,U association of underwriters 承保人组织
aYmC LLj assumption of control 接管
OJ /l}_a assurance 担保；保险；转易；转易书
NI1jJfH|l assurance of interest 权益的转易
o'`:$
( at 19XX price 按一九ＸＸ年价格计算
ipIexv1/S at a discount 按赔价计算；按贴水价格计算；打折扣
8}Qmhm`_j= at a premium 按溢价计算；按升水价格计算
nWyn}+C- at call 通知付款；按通知
~ .dmfA{ at constant market price 按固定市价计算
7e`ylnP! at constant price 按固定价格计算
*yDsK+[_ at cost 按成本计算
) -RI at current market price 按当时市价计算；按现时市价计算
iaq+#k@ V at current price 按当时价格计算；按现时价格计算
|KC!6<}T~9 at factor cost 按要素成本计算；按生产要素成本计算
Pd~{XM,yfW at money-of-the-day price 按付款当日价格计算
C
`>1x`n at or better 按指定或较佳价位〔买卖指令〕
S(c&XJR at par 按面值计算；平价
! ^,<nP at sight 见票即付
BnB]]<gO" at the close 按收市盘
t3w:!' Ato at the opening 按开市盘
5Y#W$Fx($R attestation 见证；见证条款
$O)fHD' at-the-money option 平价期权
]W7e2:Hra attorney 受权人；受托代表人
/uyZ[=5 attornment 新拥有人承认书
V1 H3} attributable profit 可归属利润
5d4/}o}%" attributable share value 可归属股份价值
{FrcpcrQa Auckland Stock Exchange 奥克兰证券交易所
%]iDhXL r auction 拍卖
g aq"+@fH auctioneer 拍卖商
-q8R'?z[ audit 审计；核数
y|e@z f Audit Commission 审计署
wB~5&:]jr Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
{ ]F };_ 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
.[qm>j, audit review 帐目审查
'on8r* Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
;:%*h2 audited account 审计帐目；经审计的帐目
zFq8xw audited annual account 经审计的周年帐目
Hl 3%+f audited balance sheet 经审计的资产负债表
=MsQ=:ZV auditor 核数师；核数主任；审计师
pSzO )j auditor's certificate 核数师证明书；审计师证明书
%#zqZ|q auditor's report 核数师报告；审计师报告
UP})j.z Aussie bond 澳元债券
cGE,3dsF[ austerity budget 紧缩预算
{ +$zg g Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
&` 9p. Australia All Ordinaries Index 澳洲所有普通股票指数
lo!.%PP| Australian Dollar [AUD] 澳元
9CxFj)#5F Australian Options Market 澳大利亚期权市场
X }W4dpU, Australian Securities Commission 澳洲证券事务监察委员会
*Bse3%-v Australian Society of Certified Practising Accountants 澳洲执业会计师公会
}1sFddGVt Australian Stock Exchange 澳大利亚证券交易所
'&OJ hLE Austrian Schilling [ATS] 奥地利先令
rZK;=\ Ot authentication 认证；鉴证
4|]0%H~n6 authority to purchase 委托购买证；委购书
[|&V$ authorization 认可；核准；授权；授权书
wUj#ACqB authorization by direction 指示授权
J'=i EI authorization by instruction 指令授权
hA6D*8oXD authorization by warrant 令状授权
$r'PYGn authorization of unit trust 单位信托的认可
<u Yeev% authorized agent 指定代理人
kw gsf5[ authorized capital 法定资本
0?{Y6:d+ authorized clerk 出市员
MKr)6PG, authorized dealer 认可交易商
!L=RhMI authorized financial institution 认可财务机构
+'@j~\>^yJ authorized fund 认可基金
nc.(bb), authorized fund house 获授权的基金公司；认可基金公司
qpCNvhi authorized institution 认可机构
]m(C}} authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
CH o jF+e authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
eL` }j9 authorized insurer 获授权保险人；获认可承保人
'T7=.Hq<4 authorized investment 特准投资项目
.EXe3!J)! authorized person 获授权人
:|V`QM authorized representative 获授权代表
T[<deQ authorized share capital 法定股本
PE\.J U automated quotation system 自动报价系统
,ezC}V0 M Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
RM(MCle} 自动交易系统〔香港期货交易所有限公司〕
j mH=W) automatic adjustment mechanism 自动调整机制
gjGKdTr' automatic adjustment system 自动调整系统
I8s%wY9 Automatic Clearing House 自动票据交换所
^F e %1Lnt automatic exchange rates accumulation system 自动化汇率累集系统
h,(f3Ik0O Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
)^)j=xs automatic teller machine [ATM] 自动柜员机
6
#vc"5@M autopay 自动转帐
! go$J]T available assets 可用资产
+ bU*"5" available fiscal reserve 现存财政储备
'@WpJ{]A available profit 可用利润
'PBuf:9lN Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
6zf3A:]&{ average 平均；平均数；海损
cj5; X K average basic salary 平均基本薪金
ylo /]pVs average consumer expenditure 平均消费开支；一般消费开支
@7fx0I'n average cost 平均成本
f-BEfC,}' average cost of land production 增辟土地平均成本
@|i
f^ average daily turnover 平均每日成交额
"7.
lsL5 average daily wage rate 平均每日工资率
z5k9|.hgw average expenditure pattern 平均开支模式
Ol @ssm average growth rate 平均增长率
t
V:oBT* average net fixed assets 固定资产平均净值
xyvG+K& average of relatives 相对价格平均数
4uV, $/ average price 平均价格
M`=bJO: average propensity to consume 平均消费倾向；一般消费倾向
[JzOsi~R average propensity to save 平均储蓄倾向；一般储蓄倾向
5{esL4k average rate 平均率
\GFFPCi4 D average revenue 平均收入；平均收益
j/Dc';,d.( average stock 平均库存；平均存货
!i dQ-& average yearly rent 平均年租
(3[Lz+W.u avoidance of double taxation 避免双重课税
Z{".(?+}1 avoidance of tax 避税
