A:
|- Klh A share Ａ股；甲类股份
Cu<ojN- $ abatement of tax 减税；减扣免税额
9>, \QrrH ABN AMRO Bank N.V. 荷兰银行
*<5lx[:4/x above-the-line expenditure 线上项目支出；经常预算支出
iZ;jn 8 above-the-line receipt 线上项目收入；经常预算收入
#{`NJ2DU] ABSA Asia Limited 南非联合亚洲有限公司
u}0t`w: absolute change 绝对数值变更
N5]68Fu'({ absolute expenditure 实际开支
0vNM#@ absolute guideline figure 绝对准则数字
=n?@My?; absolute interest 绝对权益
2YEn)A@8 absolute order of discharge 绝对破产解除令
. k DCcnm
absolute profit margin 绝对利润幅度
]V\ g$@ absolute value 实值；绝对值
52Ffle8 absolutely vested interest 绝对既得权益
j*\MUR= absorbed cost 已吸收成本；已分摊成本
yG_. |%e absorption 吸收；分摊；合并
?& ^l8gE absorption rate 吸收率；摊配率；分摊率
>%A=b}VS ACB Finance Limited 亚洲商业财务有限公司
Y{{,62D acceptable form of reciprocity 合理的互惠条件
l%w|f`B: acceptable rate 适当利率；适当汇率
* Y>'v% acceptance agreement 承兑协议
fkG"72 95A acceptance for honour 参加承兑
L7="! I acceptor 承兑人；接受人；受票人
r2`?Ta acceptor for honour 参加承兑人
Ok"we c+, accident insurance 意外保险
O4 URr Accident Insurance Association of Hong Kong 香港意外保险公会
t)b>f~ accident insurance scheme 意外保险计划
:P'5_YSi accident year basis 意外年度基准
IiU|@f~k accommodation 通融；贷款
~$ Yuxo accommodation bill 通融票据；空头票据
p`C5jfI accommodation party 汇票代发人
05DtU!3O account balance 帐户余额；帐户结余
] sIFK account book 帐簿
]z@]Fi33Y account collected in advance 预收款项
R|yT UGY account current book 往来帐簿
I*t}gvUt9 account of after-acquired property 事后取得的财产报告
,peFNpi account of defaulter 拖欠帐目
r8E!-r}rno account payable 应付帐款
LDNUywj@w account payee only [A/C payee only] 只可转帐；存入收款人帐户
&$
9bC 't6 account receivable 应收帐款
}0*7 bb account receivable report 应收帐款报表
a#@ opUn- account statement 结单；帐单；会计财务报表
" ;%1sK account title 帐户名称；会计科目
$x<-PN accountant's report 会计师报告
{GY$J< 5= Accountant's Report Rules 会计师报告规则
RAa1KOxZX accounting and auditing procedure 会计与审计程序；会计与核数程序
;!Mg,jlQ Accounting Arrangements 《会计安排》
ttxOP accounting basis 会计基础
hTq JDP"&F accounting by Official Receiver 破产管理署署长呈交的帐目
Cr"hu; Accounting Circular 《会计通告》
#wcoLCjs) accounting class 会计类别
{K}+$jzGVt accounting date 记帐日期；会计结算日期
#]a 0 51Y accounting for money 款项核算
X13bi}O 6# Accounting Officer 会计主任
tp0*W
_<4 accounting period 会计报告期；会计期
06r cW ` accounting policy 会计政策；会计方针
GR9F^Y) K{ accounting practice 会计惯例
0_) \ e accounting principle 会计准则
NIGFu{S accounting record 会计记录
Q0A1N [ accounting report 会计报告
(yVI<Os{a Accounting Services Branch [Treasury] 会计事务部〔库务署〕
dv: &N Accounting Society of China 中国会计学会
xr -scdh2 accounting statement 会计报表
"^7Uk# !
7 accounting system 会计制度；会计系统
qz):YHxT]n accounting transaction 会计事项；帐务交易
b ;b1 V accounting treatment 会计处理
P I?[ accounting year 会计年度
pgarGaeq accretion 增值；添加
v \Gu accrual 应计项目；应累算数目
QUO?q+ accrual basis 应计制；权责发生制
epePx0N%x$ accrual basis accounting 应计制会计；权责发生制会计
:2+ :(^l accrue 应累算；应计
owB) + accrued benefit 应累算利益
pQ J ZE7S accrued charges 应计费用
23m+"4t accrued cumulative preference share dividend 应累算的累积优先股股息
Obm\h*$ accrued expenses 应累算费用
:>u{BG;=79 accrued interest payable 应付利息；应计未付利息
e!y t<[p h accrued interest receivable 应收利息；应计未收利息
0Oq1ay^ accrued right 累算权益
mNzZ/*n: accruing profit 应累算的利润
e 78 } accumulated fiscal reserve 累积财政储备
6I< `N accumulated profit 累积利润；滚存溢利
^ +G> N accumulated reserve 累积储备
ud1E@4;qf accumulation of surplus income 累积收益盈余
?6gI8K6X acquired assets 既得资产
9 lwg`UWl, acquisition 收购；购置；取得
mD:!"h/ acquisition cost 购置成本
]cK@nq) acquisition expenses 购置费用
4D5)<3N=d' acquisition of 100% interest 收购全部股权
Y-9F*8< acquisition of control 取得控制权
[Pl$=[+ acquisition of fixed assets 购置固定资产
-rBj-4 |" acquisition of shell “买壳”
c_ i;' acquisition price 收购价
_`_$U MK; act of God 天灾
\ U_DTI acting partner 执事合伙人
)ALcmC?!# active market 买卖活跃的市场；交投畅旺的市场；旺市
?UzHQr active partner 积极参与的合伙人
p;HZA}p \ active trading 交投活跃
6\L,L & actual circulation 实际流通
j
yE+?4w; actual cost 实际成本
]v@,>!Wn actual expenditure 实际开支；实际支出
CEiG jo^ actual income 实际入息；实际收入；实际收益
f3O'lc 3 actual market 现货市场
[?A0{#5)8x actual price 现货价；实际价格
#N:o)I actual profit 实际利润
G4~J+5m k actual quotation 实盘；实际价位；实际报价
GOjri actual year basis 按实际年度计算
o<;"+ @v actuals 实货
U-d&q>_@A actuarial investigation 精算调查
n/-I7Q!;u actuarial principle 精算原则
;3_'{ actuarial report 精算师报告
!{+(oDN Actuarial Society of Hong Kong 香港精算学会
&^"m6 actuarial valuation 精算师估值
u=5^xpI<D actuary 精算师
k 'o?/ ad referendum agreement 暂定协议；有待覆核的协定
`Bx CTwc ad valorem duty 从价税；按值征税
4R.#=]F ad valorem duty system 从价税制
)!Bv8&;e ad valorem fee 从价费
2zAS
\Y ad valorem tariff 从价关税
xK f+.6 wz additional allowance 额外免税额
gw-l] @;1 additional amount for unexpired risk 未过期风险的额外款额
_ ~r>C additional assessable profit 补加应评税利润
sSxra!tv4 additional assessment 补加评税
b@k3y9 & additional commitment 额外承担
wcO_;1_
H additional commitment vote 额外承担拨款
( Qnn additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
&7cy9Z~m additional dependent parent allowance 供养父母额外免税额
z]pH'c39 additional provision 额外拨款
#F
kdcY additional stamp duty 附加印花税
y}8j_r additional tax 补加税罚款；补加税款
>A6 lX) Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
'k hJZ: adjudged bankrupt 被裁定破产
L3S,*LnA adjudicated bankrupt 裁定破产人
e |!i1e! adjudication fee 裁定费；评定印花税额手续费；评估契据费
vU _#(jZ adjudication of bankruptcy 裁定破产；宣告破产
b=sc2 )3? adjudication of insolvency 裁定无力偿还债务
.Q7z<Q adjusted actual 经调整的实数；调整后的实数
o Vs&r?\Z adjusted current assets 经调整的流动资产；调整后的流动资产
hhpH)Bi= adjusted figure 经调整的数字；调整后的数额
Z+4J4Ka^!( adjusted liabilities 经调整的负债；调整后的负债
d]<tFx>CQW adjusted loss 经调整的亏损；调整后的亏损
p ^Ruf?> 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
q;U[f6JjE adjusted profit 经调整的利润；调整后的利润
aV1(DZ83 adjusted surplus 经调整的盈余额；调整后的盈余额
MQ01!Y[q_7 adjusted value 经调整的价值；调整后的价值
4GJsVA (d| adjustment 调整；修订；理算〔保险〕
N?aU<-Tn adjustment centre 调剂中心
#qzozQ4 adjustment lag 调整过程的时间差距；调整时差
^K 8Ey#T adjustment mechanism 调整机制
tkA '_dcIC adjustment of loss 亏损调整
crU XpD adjustment process 调整过程；调整程序
VHy$\5oYg adjustment range 调整幅度
Ma$b(4dB administered exchange rate 受管制汇率
N:0mjHG Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
7yKadM~) administration expenses 行政费用
i;cqK&P;] administration fee 手续费；行政费
:Q 89j4, administration in bankruptcy 破产管理
v6FYlKU@ 8 administration order 遗产管理令
H}d&>!\}F administrator 管理人；遗产管理人
nI-\HAX administrator of the estate 遗产管理人
V`G]4} admission of debt 债项承认书
>zhbOkR9c admission of proof 接纳债权证明
tH$Z_( 5
advance 放贷款项；垫付款项；预支款项；预付款项
9G&l{7 = advance account 暂支帐目；预付款帐户
<)&;9C advance compensation 预付补偿金
3K{' ~?mM advance from shareholder 股东垫款
3] T2Zp&; advance pending reimbursement 预支以待日后付还
SOd(& > advanced economy 先进经济体系
hD"Tjd` P advancement 预付；预付财产
P*_Q 8I )Y advances warrant 垫款令
y'{0|Xj advancing 贷出
6j0!$q^ adverse balance 逆差
;s{rJG{inG adverse exchange 逆汇
P66>w })@ advertisement addressed to shareholders 在报章刊登的致股东通告
(sZ B- advice for collection 托收通知书
YS &3+Tp advice of drawing 提款通知书；汇票通知书
74>.E^ /x advice of payment 付款通知
z.FO6y6L Advisory Committee [Securities and Futures Commission]
Vg0Rc t 谘询委员会〔证券及期货事务监察委员会〕
"gYn$4|R7* Advisory Committee on Diversification 经济多元化谘询委员会
R{/nlS5 affidavit 誓章；遗产申报誓章
vU::dr affidavit of no receipt 述明无收款的誓章
i0hF9M affiliate 联号；联营公司；附属公司
Xf e,ZC) affiliated company 附属公司；联号；联营公司
hH> t affirmation [estate duty] 非宗教式宣誓〔遗产税〕
wTG6>l ]H affordability 负担能力
x5s Yo\ African Development Bank [AfDB] 非洲开发银行
P)4SrqW_ after-acquired property 事后取得的财产
b:oB $E after-hours dealing 市后交易
gW RSS=8% after-tax profit 税后盈利；税后利润；税后溢利
>Qr(#Bt) agency agreement 代理协议
(Zp'|hx8o agency expenses 代理机构的开支
Fq:BRgCE agency fee 代理费
S'q (Qo Agency Law 《代理法》
0 I1bY ]* agent 代理人；承销人
E` $d!7O agent of company 公司代理人
=98@MX%P agent's fee 代理人费；经纪费
Bf.@B0\ aggregate 总计；总数；总体数字
"4C b dD// aggregate amount 总款额；总额
jCkYzQUPz aggregate assets and liabilities 总体资产与负债
aVEg%8 aggregate at constant price 按固定价格计算的总体数字
J'W6NitMr aggregate demand 总需求
?!K qDI aggregate gross position 总持仓量
4vF1 aggregate limit 总限额
UH2fP G aggregate of salaries tax 合计薪俸税
rz5AIe>Hm aggregate performance 总体表现；总体业绩
Cjdw @v0; aggregate supply 总体供应
M"W-|t)~ aggregate surplus 总盈余
a%cCR=s= aggregate total 整体总额
=XuBan3B> aggregate value 总值；合计价值
! ;>j(xc aggregated basis 合计基准
26?yEd6^Z aggregated net chargeable income 合计应课税入息实额
pkQEry &Z aggregation 合并计算；合计；总和
n'>`2 s aggregation of incomes of husband and wife 夫妇入息合并计算
[WW3'= e^ aggregation of property 财产的总和
A@4sb
W_
agio 差价；贴水
/3{jeU.k 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》
.*+%-%CbP Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
{94qsVxQZ 《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》
O8qA2@, Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
eh` n?C 《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》
[_q3 02 Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
f5'Cq)Vw_ 《香港政府和大韩民国政府关于相互促进和保护投资协定》
< j^8L^ agreement for a settlement 授产协议
{FNmYneh?6 agreement for assignment 转让协议
VG'M=O{)3 agreement for sale 售卖协议；买卖协议
EVX*YGxx6 agreement for sale and purchase 买卖协议
9mZ[ SQf agreement for the payment of interest 支付利息协议
(Rj'd>%c agreement for the repayment of money 还款协议
D< % /:M agreement of reinsurance 再保险协议
bLuAe
EA Agricultural Bank of China 中国农业银行
.'aW~WR air passenger departure tax 飞机乘客离境税
XnR9/t Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
u 6A!Sw airport tax 机场税
j\@Ht~G alcohol duty 酒精税
k /s rT< alienation 让与；让渡；转让
+es|0;Z4yP alimony 生活费；赡养费
9}G.F r All Ordinaries Index [AOI] 所有普通股指数
AUBZ7*VO all risks 全险；综合险
N;gI %6 All Sales Record for Stock Market 《股票市场成交报告》
}&!fT\4
Allied Capital Resources Limited 新联财务有限公司
-k(bM: all-items index [Consumer Price Index] 总指数〔消费物价指数〕
GI']&{ allocation letter 拨款信件
v"-@'qN' allocation of fund 分配款项；预留款项
d|I?%LX0p allocation of profit 利润分配；溢利分配
I54`}Npp allocation warrant 拨款令
iW oe allotment 分配；配股
Vh=10Et allotment notice 股份配售通知；配股通知
cc37(=o KL allotment of shares 股份分配
{-a8^IK, allowable 可获宽免；免税的
,%Sf,h?" ^ allowable business loss 可扣除的营业亏损
D [#6jJ Ab allowable expenses 可扣税的支出
4b5'nu allowance 免税额；津贴；备抵；准备金
JlaT
-j allowance for debts 债项的免税额
?9W2wqN>o allowance for depreciation by wear and tear 耗损折旧免税额
J7a_a >Y allowance for funeral expenses 殡殓费的免税额
rW),xfo0 allowance for inflation 为通货膨胀而预留的款项；通胀准备金
LlbRr.wL allowance for repairs and outgoings 修葺及支出方面的免税额
4}&$s allowance to debtor 给债务人的津贴
D6z*J?3^#& alteration of capital 资本更改
@~g][O#Fu alternate trustee 候补受托人
ey!QAEg"X1 amalgamation 合并
I.'(n8* ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
df9 jT?l ambit of charges 征税范围；收费范围
~&{LMf amended valuation 经修订的估值
pd%h5| *n; American Commodities Exchange 美国商品交易所
'fo.1 American Express Bank Limited 美国运通银行
):<9j"Z;At American Stock Exchange 美国证券交易所
'Twvk U" amortization 摊销
\+ ,%RN. amount due from banks 存放银行同业的款项
|
6/ # H* amount due from banks abroad 存放海外银行同业的款项
}:SWgPfc amount due from holding companies 控股公司欠款
(58}G2}q amount due from local banks 存放本港银行同业的款项
$<DcbJW amount due to banks 银行同业的存款
m6wrG`-di amount due to banks abroad 海外银行同业的存款
{@E(p4W amount due to holding companies 控股公司存款
}LYK:? _/ amount due to local banks 本港银行同业的存款
I)s~kA.e amount due to outport banks 外埠银行同业的存款
KdN+$fe*g amount for note issue 发行纸币的款额
v2K6y|6, amount of bond 担保契据的款额
k
z{_H`5. amount of consideration 代价款额
0Tp,b (; n amount of contribution 供款数额
C] dK/~Z#r amount of indebtedness 负债款额
A4Sb(X|j amount of principal of the loan 贷款本金额
V;@kWE>3 amount of rates chargeable 应征差饷数额
7gxC
xfL$ amount of share capital 股本额
"fH"U1Bw amount of sums assured 承保款额
VUd=|$'J amount of variation 变动幅度
9=o;I;I amount of vote 拨款数额
v#X l amount payable 应付款额
F4:giu ht amount receivable 应收款额
^ s.necg0 Amsterdam Stock Exchange 阿姆斯特丹证券交易所
x b6X8: analysis 分析
p Xap<T ancillary risk 附属风险
I
l2`c}9 annual account 周年帐目；周年帐目报表；年度决算；年结
~Y) h[ annual accounting date 年结日期
t?l0L1; annual allowance 每年免税额；年积金；年度津贴；年津
:n0czO6 E annual balance 年度余额
?j:U<TY) annual disposable income 每年可动用收入
d,y%:F 4 annual estimates 周年预算
H 5,rp4H9 annual fee 年费
;:Kd?Tz$ annual general meeting 周年大会
J>w3>8!>7 annual growth rate 年增率；每年增长率
`2I<V7SF$ annual long-term supplement 长期个案每年补助金
k\/id d[ annual pensionable emolument 可供计算退休金的年薪
Yt 3 + o< annual report 年报
1ZZ}ojq Annual Report on the Consumer Price Index 《消费物价指数年报》
oEJYAKN annual return 周年报表；周年申报表；每年报税表格
hH.X_X?d% Annual Return Rules 《周年报表规则》
D #Ku5~j annual review of consumer prices 每年消费物价回顾
Ew, 1*WK! annual roll-forward basis 逐年延展方式
#0uD&95< annual salary 年薪
$-*E annual statement 年度报表；年度决算表
"o{o9.w Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
yH <a;@C annuitant 年金受益人
4+1aW BJ2 annuity 年金
G_cWp D/ annuity contract 年金合约
0r/pZ3/ annuity on human life 人寿年金
kklM" Av antecedent debt 先前的债项
n-)Xs;`2 ante-dated cheque 倒填日期支票
31* 0b|Z anticipated expenditure 预期开支
DMXm$PU4V anticipated net profit 预期纯利
V7}3H2]^ anticipated revenue 预期收入
d(t$riFX} anti-inflation measure 反通货膨胀措施
lk(.zYaaN anti-inflationary stance 反通货膨胀立场
f#>ubmuI^ apparent deficit 表面赤字
n`TXm g apparent financial solvency 表面偿债能力
Pbo759q 1 apparent partner 表面合伙人
aK +jpi4? application for personal assessment 个人入息课税申请书
}.S4;#|hw application of fund 资金应用
Xg^9k00C application to release as liquidator and to destruct the books of accounts and documents
Tm) (?y 申请免除清盘人职务及毁灭帐簿与文件
-ufO,tJRLL appointed actuary 委任精算师
tqYwP Sr appointed auditor 委任核数师；委任审计师
:Sc"fG,g) appointed trustee 委任的受托人
3*<?'O7I0 appointer 委任人
5vSJjh S apportioned pro rata 按比例分摊
&:@)ro CR apportionment 分配；分摊
|G(9mnZ1 Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
ba`V`0p- ( apportionment formula 分摊方程式
"j*{7FBqk apportionment of estate duty 遗产税的分摊
r@) _>( appraisal 估价；评估
NW%u#MZ[h appreciable growth 可观增长
dd>
qy appreciable impact 显着影响
Li2 -G appreciable increase 可观增长
@w[2 BaDt appreciation 增值；升值
3@*orm>em appreciation against other currencies 相对其他货币升值
+$SJ@IH[< appreciation of the exchange value of Hong Kong dollar 港元汇值上升
*p !F+" appreciation tax 增值税
_X/`7!f appropriation 拨款；拨用；拨付
7F B aN7l appropriation account 拨款帐目
r0'6\MS13 Appropriation Bill 拨款法案
!ma %Zk appropriation-in-aid system 补助拨款办法
8~@?cy1j! approved assets 核准资产
'Z{_w s approved basket stock 认可一篮子证券
8p0 ZIrD% approved budget 核准预算
G\4* 6iw: approved charitable donation 认可慈善捐款
GB&^<@ approved charitable institution 认可慈善机构
B{6wf)[O approved currency 核准货币；认可货币
SSH 1Ge5| approved estimates 核准预算
")xd 'V approved estimates of expenditure 核准开支预算
^f?>;,<& approved overseas insurer 核准海外保险人
FbU98n+z approved overseas trust company 核准海外信托公司
e{RhMjX<D approved pooled investment fund 核准汇集投资基金
lHI ;fR approved provident fund scheme 认可公积金计划
'2= $pw approved provision 核准拨款
B K/_hNz approved redeemable share 核准可赎回股份
zMI_8lNz approved regional stock 认可地区性证券
9o< 5 Z= approved retirement scheme 认可退休金计划
Rv=rO| &] approved subordinated loan 核准附属贷款
duT'$}2@> arbitrage 套戥；套汇；套利
fFiFS\''V arbitrageur 套戥者；套汇者
tA{B~> arbitrary amount 临时款项
8}_M1w6v arrangement 措施；安排；协定
ymo]. arrears 欠款
[19QpK WM arrears of pay 欠付薪酬
P;7
Y9} arrears of revenue 逾期未收税款；逾期未收的帐项
zxhE9 [`*e articles of association 组织章程；组织细则；组织章程细则
/Y_)dz^ @ Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
/U P1*L ascertainment of profit 确定利润
6aq=h` Y "Asia Clear" “亚洲结算系统”
[,?5}'we Asia Commercial Bank Ltd. 亚洲商业银行有限公司
XtP5IN\S Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
*74VrAo Asian Development Fund [ADF] 亚洲发展基金
lD41+x 7 Asian dollar bond 亚洲美元债券
i+XHXpk Asian dollar market 亚洲美元市场
^Yg}>?0 Asian dollar rate 亚洲美元利率
VlbS\Y. Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
wRsh @I< Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
Mep
c t asked price 沽盘；喊价；索价；卖方报价
q!!gn1PT(T assessable income 应评税入息
,B8u?{O assessable loss 应评税亏损
s+ a} _a: assessable profit 应评税利润
}Y`D^z~ assessable value 应评税值
?j^:jV assessed profit 估定利润
}T1.~E assessed value 经评估价值
FA7q
pc assessment 评税；评定；估价；评税单
U ,7O{YM assessment number 评税编号；估价编号
4Uzx 2
assessment of additional tax 补加税评税
qC4 Q+"' assessment of performance 业绩评估；实绩评价
`-)Hot) Assessor 评税主任
1n-+IR" asset price bubbles 资产价格泡沫
FofeQ asset-backed securities 具资产保证的证券
H:5- S assets accretion 资产增值
d,+a}eTP' assets and liabilities 资产与负债
e4mAKB
s! assets betterment statement 资产递增表；资产改进表
)0UXTyw^ assets lending 实物放款；有抵押贷款
~M Mv+d88 assets of the company passing on the death 死者去世时转移的公司资产
AR?1_]"= assets pledged as security for liabilities 用作负债抵押的资产
L<H zPg assets portfolio 资产投资组合
LAjre C<W assets price 资产价格
RIV
+ _}R assets quality 资产质素
FhJtiw@ assets realization 资产变现
bg/a5$t
assets refinancing arrangement 资产再集资安排
|SSe n#PYp assets securitization 资产证券化
!E.CpfaC assets situated outside Hong Kong 在香港以外地方的资产
t;/s^-} assets stripping 削减资产；拆卖资产
b-Xc6f assets value 资产值
H 9+[T3b assignee 承让人
/]>8V'e\ assignment 转让；转让书；转让契
}_|qDMk+ assignment of interest 权益转让
SDHJX8Hq assignment of letters patent and trade mark 专利证书及商标转让
;w(tXcXZ assignment of property 物业转让；物业转让书
/+JH nedK assignment right 转让权
a,`f`;\7N% assignor 转让人
W:S?_JM associate 有联系的人；有关连人士；相联者；合伙人；联系人
zkb[u" Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
mO8E-D *3 associate member 附属会员
3!qp+i)? associated body corporate 相联法人团体
eFXQ~~gOj associated company 相联公司；联属公司
4Go r*{ associated corporation 相联法团
^+k~{ F,) Association of Chartered Certified Accountants [ACCA] [United Kingdom]
e7 54g(|>b 公认会计师公会〔英国〕
O]VHX![Y$ Association of Futures Exchange Brokers 香港期货经纪协会
.u3Z*+ Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
peD7X :K\s association of underwriters 承保人组织
^SvGSx i assumption of control 接管
}O+` X) 9 assurance 担保；保险；转易；转易书
oa<%R8T?@ assurance of interest 权益的转易
M"! {Dx~ at 19XX price 按一九ＸＸ年价格计算
o ~`KOe at a discount 按赔价计算；按贴水价格计算；打折扣
yBkcYHT at a premium 按溢价计算；按升水价格计算
\m%Z;xKG at call 通知付款；按通知
%n)H(QPW at constant market price 按固定市价计算
5KgAY;| at constant price 按固定价格计算
@O9wit. at cost 按成本计算
Qr9@e Q1Pp at current market price 按当时市价计算；按现时市价计算
q5#6PYIq at current price 按当时价格计算；按现时价格计算
tFvXVfml at factor cost 按要素成本计算；按生产要素成本计算
U%V4@iz~\m at money-of-the-day price 按付款当日价格计算
FT[of(g^ at or better 按指定或较佳价位〔买卖指令〕
Y{7)$'At at par 按面值计算；平价
mPJ@hr%3 at sight 见票即付
s0\}Q=s[ at the close 按收市盘
=Ohro ' at the opening 按开市盘
a%*W(
4=Y attestation 见证；见证条款
sa
w at-the-money option 平价期权
c0f8*O4i attorney 受权人；受托代表人
BG^)?_69 attornment 新拥有人承认书
=k\Qx),Ir attributable profit 可归属利润
y"Ios:v@- attributable share value 可归属股份价值
5a%i%+;N Auckland Stock Exchange 奥克兰证券交易所
ap wA auction 拍卖
+N2 R'Phv auctioneer 拍卖商
WGA"e audit 审计；核数
Nz;f| 2h Audit Commission 审计署
w[]\%`69}Z Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
7RCVqc" 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
4WXr~?Vq9 audit review 帐目审查
TH>7XK<90M Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
KmpKyc[ audited account 审计帐目；经审计的帐目
<V1y^EW0 audited annual account 经审计的周年帐目
yF@72tK audited balance sheet 经审计的资产负债表
%(A@ =0r# auditor 核数师；核数主任；审计师
Ti>2N auditor's certificate 核数师证明书；审计师证明书
-GODM128 ^ auditor's report 核数师报告；审计师报告
]FEsN6 Aussie bond 澳元债券
[vn"r^P austerity budget 紧缩预算
WXFC e @ Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
(Qd@Q,@(s Australia All Ordinaries Index 澳洲所有普通股票指数
4Ul* `/d Australian Dollar [AUD] 澳元
~t Zy-1 Australian Options Market 澳大利亚期权市场
t*w V<b Australian Securities Commission 澳洲证券事务监察委员会
n'9&q]GN| Australian Society of Certified Practising Accountants 澳洲执业会计师公会
M ,sZ8eeq Australian Stock Exchange 澳大利亚证券交易所
\2[sUY<W Austrian Schilling [ATS] 奥地利先令
Vo (>K34 authentication 认证；鉴证
(nAg
~i authority to purchase 委托购买证；委购书
>A>_UT_" authorization 认可；核准；授权；授权书
DbrK, 'b% authorization by direction 指示授权
I/_,24[ authorization by instruction 指令授权
F0KNkL>&g authorization by warrant 令状授权
icN#8\E authorization of unit trust 单位信托的认可
R47tg&k6[ authorized agent 指定代理人
y\ XWg`X
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48LzI@H& authorized clerk 出市员
6yK "g 7 authorized dealer 认可交易商
ZO& F15$P authorized financial institution 认可财务机构
j ygKw+C authorized fund 认可基金
H+npe'm_Z authorized fund house 获授权的基金公司；认可基金公司
8I<LZ{a10 authorized institution 认可机构
%
|G"ZPO? authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
LX</xI08W authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
JlE b authorized insurer 获授权保险人；获认可承保人
:LLz$[c8 authorized investment 特准投资项目
s)}EMDY authorized person 获授权人
N**" u"CX authorized representative 获授权代表
j$Vtd & authorized share capital 法定股本
>K*TgG6!X automated quotation system 自动报价系统
rnQ 9uNAu Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
o?><(A| 自动交易系统〔香港期货交易所有限公司〕
)F m'i&F_ automatic adjustment mechanism 自动调整机制
} QpyU% automatic adjustment system 自动调整系统
3Gt@Fo= Automatic Clearing House 自动票据交换所
#C +7~ns' automatic exchange rates accumulation system 自动化汇率累集系统
)NnkoCNeE Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
DEt;$>tl
5 automatic teller machine [ATM] 自动柜员机
"#]V^Rzx h autopay 自动转帐
So]O` RJv available assets 可用资产
\:>eZl? available fiscal reserve 现存财政储备
r<pt_Cd available profit 可用利润
XL`i9kV? Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
@!mjjeG+1 average 平均；平均数；海损
kY#sQz}8 average basic salary 平均基本薪金
<ELqj2`c average consumer expenditure 平均消费开支；一般消费开支
O6]X\Cwj% average cost 平均成本
dF'oZQz average cost of land production 增辟土地平均成本
iCdq-r/r!6 average daily turnover 平均每日成交额
23'Ac,{ average daily wage rate 平均每日工资率
Bi|-KS.9 average expenditure pattern 平均开支模式
E[M.q;rM average growth rate 平均增长率
G$1gk ^G's average net fixed assets 固定资产平均净值
5](,N^u{): average of relatives 相对价格平均数
#Kt5+"+7 average price 平均价格
v7mg8' average propensity to consume 平均消费倾向；一般消费倾向
+?+iVLr!l} average propensity to save 平均储蓄倾向；一般储蓄倾向
9ZG__R3B1\ average rate 平均率
m`#UV-$J average revenue 平均收入；平均收益
"tz`@3,5dN average stock 平均库存；平均存货
w%eEj.MI|i average yearly rent 平均年租
iJzW3%E avoidance of double taxation 避免双重课税
2YpJ4. avoidance of tax 避税
