A:
y<#y3M!\ A share Ａ股；甲类股份
Y$,]~Qzq abatement of tax 减税；减扣免税额
1miT E4;? ABN AMRO Bank N.V. 荷兰银行
_N*4 3O` above-the-line expenditure 线上项目支出；经常预算支出
(#
?~^ut above-the-line receipt 线上项目收入；经常预算收入
sS+9ly{9J ABSA Asia Limited 南非联合亚洲有限公司
Y<kvJb&1* absolute change 绝对数值变更
)IhI~,0Nmj absolute expenditure 实际开支
Y@L`XNl absolute guideline figure 绝对准则数字
HPt" absolute interest 绝对权益
T> 1 E absolute order of discharge 绝对破产解除令
W=G[hT5L{ absolute profit margin 绝对利润幅度
KH[%HN5v absolute value 实值；绝对值
{ >4exyu6 absolutely vested interest 绝对既得权益
T=>&`aZH absorbed cost 已吸收成本；已分摊成本
IS8ppu&E absorption 吸收；分摊；合并
fQe- v_K absorption rate 吸收率；摊配率；分摊率
ggbew6L$Z ACB Finance Limited 亚洲商业财务有限公司
{@C+Js5 acceptable form of reciprocity 合理的互惠条件
R%5\1!Fl=G acceptable rate 适当利率；适当汇率
mD0pqK acceptance agreement 承兑协议
KU$.m3A> acceptance for honour 参加承兑
Q+ uYr- acceptor 承兑人；接受人；受票人
-5E%f| U acceptor for honour 参加承兑人
w" aD"}3 accident insurance 意外保险
JEBx|U$'Y Accident Insurance Association of Hong Kong 香港意外保险公会
/@% accident insurance scheme 意外保险计划
M)-+j{< accident year basis 意外年度基准
w#-rl@JQ4 accommodation 通融；贷款
NShA-G N5 accommodation bill 通融票据；空头票据
%,)[ %>#{ accommodation party 汇票代发人
T>L6 X:d account balance 帐户余额；帐户结余
!O $EVl account book 帐簿
`cf&4Hn account collected in advance 预收款项
|\,e9U> account current book 往来帐簿
}rOO[,?Y account of after-acquired property 事后取得的财产报告
[kn`~hI account of defaulter 拖欠帐目
oOSw> 23x account payable 应付帐款
sLB{R#Pt account payee only [A/C payee only] 只可转帐；存入收款人帐户
%n{E/06f account receivable 应收帐款
P$w0.XZa account receivable report 应收帐款报表
7'; PI!$ account statement 结单；帐单；会计财务报表
J Ls7[W)O account title 帐户名称；会计科目
&)`A4bf% accountant's report 会计师报告
3Vt-]DGX Accountant's Report Rules 会计师报告规则
?hmj0i;XC accounting and auditing procedure 会计与审计程序；会计与核数程序
A$%%;O Accounting Arrangements 《会计安排》
Grkj @Q* accounting basis 会计基础
b-~Gt ]%>m accounting by Official Receiver 破产管理署署长呈交的帐目
+[D=2&tmk Accounting Circular 《会计通告》
Z7Mc.[C accounting class 会计类别
Imi_}NB+ accounting date 记帐日期；会计结算日期
LN_6>u accounting for money 款项核算
d D!} P$ Accounting Officer 会计主任
dNbN]gHC accounting period 会计报告期；会计期
wUl}x)xo accounting policy 会计政策；会计方针
9jJ&QACn
accounting practice 会计惯例
x ?f3XEA_ accounting principle 会计准则
R$cg\DD accounting record 会计记录
191O(H accounting report 会计报告
;m7$U Accounting Services Branch [Treasury] 会计事务部〔库务署〕
k>2 x m Accounting Society of China 中国会计学会
w^P4_Yr[T accounting statement 会计报表
0M:.Jhp accounting system 会计制度；会计系统
"-N%`UA accounting transaction 会计事项；帐务交易
VNA VdP accounting treatment 会计处理
'{Iv?g h" accounting year 会计年度
Rl$NiY? 2 accretion 增值；添加
ud! iy accrual 应计项目；应累算数目
y%3Yr?] accrual basis 应计制；权责发生制
{TlS)i ` accrual basis accounting 应计制会计；权责发生制会计
qhiQ!fMQ accrue 应累算；应计
Gu&zplB accrued benefit 应累算利益
~Kt.%K5lgt accrued charges 应计费用
\e ( h6,@ accrued cumulative preference share dividend 应累算的累积优先股股息
<7u*OYjA accrued expenses 应累算费用
_
@ \ accrued interest payable 应付利息；应计未付利息
!^B`7 accrued interest receivable 应收利息；应计未收利息
]cFqKs accrued right 累算权益
RqH"+/wR accruing profit 应累算的利润
! QP~#a% accumulated fiscal reserve 累积财政储备
o;-)84Aa accumulated profit 累积利润；滚存溢利
TRX; m|
accumulated reserve 累积储备
@cSz!E} accumulation of surplus income 累积收益盈余
-1Tws|4gc acquired assets 既得资产
P , 5P6Y9 acquisition 收购；购置；取得
a?&oOQd-iP acquisition cost 购置成本
jC <<S acquisition expenses 购置费用
glPOW acquisition of 100% interest 收购全部股权
ym<G.3%1 acquisition of control 取得控制权
Z2hRTJJ[A acquisition of fixed assets 购置固定资产
Bd)Qz(>rw acquisition of shell “买壳”
W=]QTx,J acquisition price 收购价
G^j/8 e act of God 天灾
bL{wC o-Y acting partner 执事合伙人
^;Ap-2Ww active market 买卖活跃的市场；交投畅旺的市场；旺市
YVqhX]/ active partner 积极参与的合伙人
}B}?q V active trading 交投活跃
[ @& actual circulation 实际流通
p@>_1A}qh_ actual cost 实际成本
uppA`> actual expenditure 实际开支；实际支出
#ZF|5 r + actual income 实际入息；实际收入；实际收益
*\:u}'[ actual market 现货市场
:] {+ 3A actual price 现货价；实际价格
wD}[XE? S actual profit 实际利润
@yS actual quotation 实盘；实际价位；实际报价
r|6S&Ia> actual year basis 按实际年度计算
zVJ wmp^ actuals 实货
!<@k\~9^D actuarial investigation 精算调查
o#H"tYP actuarial principle 精算原则
V+cH L actuarial report 精算师报告
p\1[cz ) B Actuarial Society of Hong Kong 香港精算学会
YD 7i6A actuarial valuation 精算师估值
q"`1cFD actuary 精算师
Y7]N.G3,] ad referendum agreement 暂定协议；有待覆核的协定
|jF)~k6 ad valorem duty 从价税；按值征税
ZKPnvL70 ad valorem duty system 从价税制
+'JM:};1X8 ad valorem fee 从价费
ki=-0G*] ad valorem tariff 从价关税
ES }@mO additional allowance 额外免税额
W}.;]x%1B additional amount for unexpired risk 未过期风险的额外款额
DRj\i6-v additional assessable profit 补加应评税利润
(/tb e@< additional assessment 补加评税
~z%K9YcyU additional commitment 额外承担
h+}`mi additional commitment vote 额外承担拨款
% Mz(G-I.\ additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
`A$yF38! additional dependent parent allowance 供养父母额外免税额
dX,2cK[aG additional provision 额外拨款
lMF j"x\ additional stamp duty 附加印花税
??ah additional tax 补加税罚款；补加税款
"JKrbgN@;L Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
T&X*[kP adjudged bankrupt 被裁定破产
M($dh9 A_ adjudicated bankrupt 裁定破产人
!+=jD3HTJ adjudication fee 裁定费；评定印花税额手续费；评估契据费
?4(uwX p adjudication of bankruptcy 裁定破产；宣告破产
9Clddjf?c adjudication of insolvency 裁定无力偿还债务
<eI7xifD adjusted actual 经调整的实数；调整后的实数
f-tjMa /_ adjusted current assets 经调整的流动资产；调整后的流动资产
thl{IU adjusted figure 经调整的数字；调整后的数额
# ]&=]K1V adjusted liabilities 经调整的负债；调整后的负债
<Y9((QSM4 adjusted loss 经调整的亏损；调整后的亏损
)pW(C p 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
03iO4yO u adjusted profit 经调整的利润；调整后的利润
8'@ pX< adjusted surplus 经调整的盈余额；调整后的盈余额
W2qW`Ujo{ adjusted value 经调整的价值；调整后的价值
-U'6fx) + adjustment 调整；修订；理算〔保险〕
xaAJ>0IM adjustment centre 调剂中心
k 2_ " adjustment lag 调整过程的时间差距；调整时差
_<= U.T` adjustment mechanism 调整机制
b~y1'|}g adjustment of loss 亏损调整
B/c_ pRl; adjustment process 调整过程；调整程序
`oXUVr adjustment range 调整幅度
G@B F< e{ administered exchange rate 受管制汇率
Fpzps!(;= Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
"ALR)s,1, administration expenses 行政费用
:|EM1-lwf administration fee 手续费；行政费
U[ u9RB administration in bankruptcy 破产管理
cRDjpc] administration order 遗产管理令
~^w;`~L administrator 管理人；遗产管理人
L'`W5B@ administrator of the estate 遗产管理人
aM, >LKNbQ admission of debt 债项承认书
yOxJx7uD admission of proof 接纳债权证明
m%X~EwFc. advance 放贷款项；垫付款项；预支款项；预付款项
TGY^,H>J advance account 暂支帐目；预付款帐户
]Z&2 advance compensation 预付补偿金
O|O #T.Tg advance from shareholder 股东垫款
[Z` q7ddd^ advance pending reimbursement 预支以待日后付还
[mYmrLs6 advanced economy 先进经济体系
OAEJ?ik advancement 预付；预付财产
9e@Sx{?r advances warrant 垫款令
9\0 advancing 贷出
;sT7c1X^! adverse balance 逆差
N^Xb_jg;J adverse exchange 逆汇
(@ vu/yN advertisement addressed to shareholders 在报章刊登的致股东通告
Y4YA1F advice for collection 托收通知书
8B"jvrs advice of drawing 提款通知书；汇票通知书
g |a2z_R advice of payment 付款通知
<*<7p{x Advisory Committee [Securities and Futures Commission]
t
\kI( G 谘询委员会〔证券及期货事务监察委员会〕
|
y\B*P Advisory Committee on Diversification 经济多元化谘询委员会
O~.A} affidavit 誓章；遗产申报誓章
/lC n^E6- affidavit of no receipt 述明无收款的誓章
?{mFQ affiliate 联号；联营公司；附属公司
N1jj\.nB affiliated company 附属公司；联号；联营公司
%u-l6<w# R affirmation [estate duty] 非宗教式宣誓〔遗产税〕
#*:y2W%H affordability 负担能力
]d&6 ?7 !> African Development Bank [AfDB] 非洲开发银行
X<9jBj/t after-acquired property 事后取得的财产
'Q Ff 7A after-hours dealing 市后交易
, 9^wKS!7$ after-tax profit 税后盈利；税后利润；税后溢利
P PZxH}J. agency agreement 代理协议
n{J<7I e"* agency expenses 代理机构的开支
o}mD1q0yE agency fee 代理费
"< SK=W Agency Law 《代理法》
H 1N_ agent 代理人；承销人
Edj}\e*-J agent of company 公司代理人
\::<] agent's fee 代理人费；经纪费
zHw[`"[ aggregate 总计；总数；总体数字
Fyrr,# aggregate amount 总款额；总额
V
lN&Lz aggregate assets and liabilities 总体资产与负债
RcitW;{|Kg aggregate at constant price 按固定价格计算的总体数字
;]3Tuq aggregate demand 总需求
,YX[6eZr aggregate gross position 总持仓量
N9 3
ZI|T aggregate limit 总限额
44B)=p7
aggregate of salaries tax 合计薪俸税
):E4qlB aggregate performance 总体表现；总体业绩
m/r4f279 aggregate supply 总体供应
Dtl381F J aggregate surplus 总盈余
}A'QXtI/G aggregate total 整体总额
Sp: `Z1kH aggregate value 总值；合计价值
h`F8GNx( aggregated basis 合计基准
Gdq _T* aggregated net chargeable income 合计应课税入息实额
a]|P rjPI aggregation 合并计算；合计；总和
`So*\#\T aggregation of incomes of husband and wife 夫妇入息合并计算
` {s:lf aggregation of property 财产的总和
t5G@M&d4Eo agio 差价；贴水
;>{B 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》
V )V\M6 Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
c~[L ;_ 《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》
ZP61 T*n Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
' :lADUt 《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》
MYFRrcu; Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
R R<92R 《香港政府和大韩民国政府关于相互促进和保护投资协定》
glbU\K> > agreement for a settlement 授产协议
_[zO?Div[ agreement for assignment 转让协议
@ {\q1J> agreement for sale 售卖协议；买卖协议
1Rc'2Y agreement for sale and purchase 买卖协议
xw(KSPN agreement for the payment of interest 支付利息协议
SE&J)Sj] agreement for the repayment of money 还款协议
S-Mn agreement of reinsurance 再保险协议
k)o D Agricultural Bank of China 中国农业银行
hVo]fD| W air passenger departure tax 飞机乘客离境税
^$c+r%9k Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
)"s <hR , airport tax 机场税
eL[BH8l alcohol duty 酒精税
h lD0^8S alienation 让与；让渡；转让
7Rqjf6kX`O alimony 生活费；赡养费
s|.V:%9e All Ordinaries Index [AOI] 所有普通股指数
$q.% 4 all risks 全险；综合险
6cQh8_/>{# All Sales Record for Stock Market 《股票市场成交报告》
@2c Gx/1# Allied Capital Resources Limited 新联财务有限公司
w0(A7 L:L all-items index [Consumer Price Index] 总指数〔消费物价指数〕
xH #R _ allocation letter 拨款信件
u snbGkq allocation of fund 分配款项；预留款项
IF YG l allocation of profit 利润分配；溢利分配
G]X72R?g allocation warrant 拨款令
Vi[* a allotment 分配；配股
EH<rUv63 allotment notice 股份配售通知；配股通知
eSHyA+ F allotment of shares 股份分配
_"%mLH= !8 allowable 可获宽免；免税的
TC;2K,.#k allowable business loss 可扣除的营业亏损
,rx?Ig}k z allowable expenses 可扣税的支出
gTcLS|& H allowance 免税额；津贴；备抵；准备金
#?-2f{ allowance for debts 债项的免税额
. S4Xw2MS allowance for depreciation by wear and tear 耗损折旧免税额
ohklLZoZ allowance for funeral expenses 殡殓费的免税额
me"}1REa allowance for inflation 为通货膨胀而预留的款项；通胀准备金
%/N B263Db allowance for repairs and outgoings 修葺及支出方面的免税额
NPF"_[RoeV allowance to debtor 给债务人的津贴
PMC5qQ%x alteration of capital 资本更改
ya8MjGo alternate trustee 候补受托人
W;en7v;#I} amalgamation 合并
=S7Xj` / ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
?G %C}8a ambit of charges 征税范围；收费范围
M l VN'w amended valuation 经修订的估值
'F.Da#st!} American Commodities Exchange 美国商品交易所
D& KRJQ/ American Express Bank Limited 美国运通银行
1Ys6CJ# American Stock Exchange 美国证券交易所
Ucr$5^ME amortization 摊销
MgkeD amount due from banks 存放银行同业的款项
VgLrufJ amount due from banks abroad 存放海外银行同业的款项
S) ZcH amount due from holding companies 控股公司欠款
h3U| ~h amount due from local banks 存放本港银行同业的款项
H= O/w3 amount due to banks 银行同业的存款
+Z99 x# amount due to banks abroad 海外银行同业的存款
|X@ZM amount due to holding companies 控股公司存款
LPO:K a amount due to local banks 本港银行同业的存款
=0!PnBGYn amount due to outport banks 外埠银行同业的存款
{2QCdj46 amount for note issue 发行纸币的款额
%>u (UmFO amount of bond 担保契据的款额
o| FjNL amount of consideration 代价款额
H y}oSy26 amount of contribution 供款数额
Hz39v44 amount of indebtedness 负债款额
AlF"1X02 amount of principal of the loan 贷款本金额
}}L :6^ amount of rates chargeable 应征差饷数额
If[4]-dq amount of share capital 股本额
8>Az<EF^=# amount of sums assured 承保款额
P]w5`aBM amount of variation 变动幅度
M,nX@8 _h amount of vote 拨款数额
X}x"+ #\<@ amount payable 应付款额
ObJgJr amount receivable 应收款额
C],"va Amsterdam Stock Exchange 阿姆斯特丹证券交易所
=Ji+GJ <,9 analysis 分析
;Qe-y|> ancillary risk 附属风险
wj$l 093 annual account 周年帐目；周年帐目报表；年度决算；年结
2 loy4f annual accounting date 年结日期
h$ ]=z\= annual allowance 每年免税额；年积金；年度津贴；年津
W6STjtT3P annual balance 年度余额
SStaS<q ' annual disposable income 每年可动用收入
2:b3+{\f annual estimates 周年预算
{yFCGCs annual fee 年费
%@ Mv-A6) annual general meeting 周年大会
3Wv -olv annual growth rate 年增率；每年增长率
(S MnYh4 annual long-term supplement 长期个案每年补助金
zM:&` 6;e annual pensionable emolument 可供计算退休金的年薪
]34 fG3D| annual report 年报
<!@*2/Q]J] Annual Report on the Consumer Price Index 《消费物价指数年报》
I_ O8 9Sgn annual return 周年报表；周年申报表；每年报税表格
!' ;1;k); Annual Return Rules 《周年报表规则》
/Mq9~oC annual review of consumer prices 每年消费物价回顾
}.`no annual roll-forward basis 逐年延展方式
s}3g+T\l1w annual salary 年薪
o _=t9\: annual statement 年度报表；年度决算表
/qf(5Bm 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
|A D" } 8 annuitant 年金受益人
xLX 2F annuity 年金
Z9S5rPHEL annuity contract 年金合约
e'"2yA8dh" annuity on human life 人寿年金
v/ $~ifY" antecedent debt 先前的债项
,_+Gb ante-dated cheque 倒填日期支票
w g- qq4Q\ anticipated expenditure 预期开支
(^),G-] anticipated net profit 预期纯利
.AHf]X0 anticipated revenue 预期收入
')G, +d^ anti-inflation measure 反通货膨胀措施
b3j?@31AD anti-inflationary stance 反通货膨胀立场
0<ze'FbV] apparent deficit 表面赤字
04o>P OR apparent financial solvency 表面偿债能力
K14FY2" apparent partner 表面合伙人
jg)+]r/hS application for personal assessment 个人入息课税申请书
3:H[ S_q application of fund 资金应用
S=f:-?N| application to release as liquidator and to destruct the books of accounts and documents
r1pj-
申请免除清盘人职务及毁灭帐簿与文件
{S l#z }@s appointed actuary 委任精算师
,Q%q!#@
appointed auditor 委任核数师；委任审计师
ML:Zm~A1U appointed trustee 委任的受托人
$G UCVxs appointer 委任人
+)J;4B apportioned pro rata 按比例分摊
D^m`&asC apportionment 分配；分摊
. {\lbI Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
nr*nX apportionment formula 分摊方程式
ORCG(N apportionment of estate duty 遗产税的分摊
3haR/Y N appraisal 估价；评估
)~>
C1< appreciable growth 可观增长
)s-[d_g appreciable impact 显着影响
%?sPKOh3N} appreciable increase 可观增长
q7#4e?1 appreciation 增值；升值
: }B=Bk/q appreciation against other currencies 相对其他货币升值
+mu.W
r appreciation of the exchange value of Hong Kong dollar 港元汇值上升
6VU k ZKc appreciation tax 增值税
W%&gvZre. appropriation 拨款；拨用；拨付
NU N~T ( appropriation account 拨款帐目
i #pBzJ Appropriation Bill 拨款法案
_n~[wb5 J appropriation-in-aid system 补助拨款办法
2%{(BT6 approved assets 核准资产
FN+x<VXo( approved basket stock 认可一篮子证券
a62'\wF>D approved budget 核准预算
NsJ]Tp5! approved charitable donation 认可慈善捐款
$*\G Z$y> approved charitable institution 认可慈善机构
)/:j$aq approved currency 核准货币；认可货币
@r130eLh approved estimates 核准预算
> r
%:!o approved estimates of expenditure 核准开支预算
|XrGf2P9u approved overseas insurer 核准海外保险人
ow<z @^ 3' approved overseas trust company 核准海外信托公司
p~A6:"8s`= approved pooled investment fund 核准汇集投资基金
h 2QJQ|7a approved provident fund scheme 认可公积金计划
N9S?c approved provision 核准拨款
Jx+e_k$gHO approved redeemable share 核准可赎回股份
nSSj&q- O approved regional stock 认可地区性证券
oR@emYL approved retirement scheme 认可退休金计划
d Eu\ }y| approved subordinated loan 核准附属贷款
&_1x-@oI2: arbitrage 套戥；套汇；套利
R9q9cB i3 arbitrageur 套戥者；套汇者
y 1I(^<qO= arbitrary amount 临时款项
8
*Y(wqH arrangement 措施；安排；协定
eaWK 2%v arrears 欠款
Z@ dS,M* arrears of pay 欠付薪酬
hY(q@_s arrears of revenue 逾期未收税款；逾期未收的帐项
#qcF2&a% articles of association 组织章程；组织细则；组织章程细则
c,,(s{1 Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
-s_=4U, ascertainment of profit 确定利润
oC
} "Asia Clear" “亚洲结算系统”
3vc2t6S%* Asia Commercial Bank Ltd. 亚洲商业银行有限公司
)b=m|A GX Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
uQmtd Asian Development Fund [ADF] 亚洲发展基金
J|uSj/8 Asian dollar bond 亚洲美元债券
S-7ry HH*0 Asian dollar market 亚洲美元市场
eZbT; Asian dollar rate 亚洲美元利率
By;{Y[@rS Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
.
g8WMm Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
{P7 I<^, asked price 沽盘；喊价；索价；卖方报价
_8{6&AmIw assessable income 应评税入息
DQy;W ov assessable loss 应评税亏损
&0Bs ?oq_ assessable profit 应评税利润
)VM'^sV? assessable value 应评税值
Fo;. assessed profit 估定利润
G0mvrc-( assessed value 经评估价值
KB`">zq$u assessment 评税；评定；估价；评税单
8(@ Y@`/ assessment number 评税编号；估价编号
'-2|GX_o assessment of additional tax 补加税评税
Cj10?BNV) assessment of performance 业绩评估；实绩评价
8h{;*W r- Assessor 评税主任
1\L K[tvh asset price bubbles 资产价格泡沫
@tfatq+q asset-backed securities 具资产保证的证券
i}_d&.DbF assets accretion 资产增值
=vD}O@tN assets and liabilities 资产与负债
$.Qu55=z< assets betterment statement 资产递增表；资产改进表
3;er.SFu{ assets lending 实物放款；有抵押贷款
a
IgV"3 assets of the company passing on the death 死者去世时转移的公司资产
WW3! ,ln_ assets pledged as security for liabilities 用作负债抵押的资产
o%3VE8- assets portfolio 资产投资组合
j\%m6\{n| assets price 资产价格
=| O ><O| assets quality 资产质素
"tUc assets realization 资产变现
cS;O]>/5 assets refinancing arrangement 资产再集资安排
y"nL9r.,: assets securitization 资产证券化
,0^9VWZV assets situated outside Hong Kong 在香港以外地方的资产
pP^"p"<s assets stripping 削减资产；拆卖资产
<= gf|( assets value 资产值
|n~Vpy assignee 承让人
K-6+fgeB assignment 转让；转让书；转让契
lj+}5ySG/ assignment of interest 权益转让
E[8i$ assignment of letters patent and trade mark 专利证书及商标转让
_>/OqYR_jQ assignment of property 物业转让；物业转让书
?y4vHr"c assignment right 转让权
|W;EPQ+ < assignor 转让人
LT:*K!>NOL associate 有联系的人；有关连人士；相联者；合伙人；联系人
x 67,3CLy? Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
)A*Sl2ew associate member 附属会员
?t"bF :! associated body corporate 相联法人团体
n1@ Or=5 associated company 相联公司；联属公司
Mw{skK>b associated corporation 相联法团
wg{Y6X yH Association of Chartered Certified Accountants [ACCA] [United Kingdom]
Mb\[` 4z 公认会计师公会〔英国〕
e*/ya 8p? Association of Futures Exchange Brokers 香港期货经纪协会
G}0fk]%\ : Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
mP+rPDGp association of underwriters 承保人组织
kOLS<>. assumption of control 接管
<^YZ#3~1T assurance 担保；保险；转易；转易书
Sp~gY]: assurance of interest 权益的转易
L~} 2&w at 19XX price 按一九ＸＸ年价格计算
*+>R^\uT at a discount 按赔价计算；按贴水价格计算；打折扣
~glFB`?[ at a premium 按溢价计算；按升水价格计算
1`I# 4f at call 通知付款；按通知
Oo`b#!L at constant market price 按固定市价计算
ealh>Y at constant price 按固定价格计算
[0-zJy|, at cost 按成本计算
Jm {~H% at current market price 按当时市价计算；按现时市价计算
<#5`%sa ' at current price 按当时价格计算；按现时价格计算
hP]zC1s at factor cost 按要素成本计算；按生产要素成本计算
% {K6 at money-of-the-day price 按付款当日价格计算
u9^R
?y at or better 按指定或较佳价位〔买卖指令〕
_.ELN/$- at par 按面值计算；平价
$jKeJn8, at sight 见票即付
G8ksm2 } at the close 按收市盘
wA>bL PTw at the opening 按开市盘
a FrVP attestation 见证；见证条款
xrky5[XoD at-the-money option 平价期权
2z=GK V attorney 受权人；受托代表人
,O}2LaK.O attornment 新拥有人承认书
YcJ2Arml attributable profit 可归属利润
j s8GK attributable share value 可归属股份价值
"K*+8 IO2 Auckland Stock Exchange 奥克兰证券交易所
WX9p J9d auction 拍卖
) bPF@'rF2 auctioneer 拍卖商
DU:
sQS4 audit 审计；核数
d8T,33>T Audit Commission 审计署
#p^r)+\3= Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
g+iV0bbT 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〕
!B\[Q$ audit review 帐目审查
Q WWoj[d# Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
Nurbi oFL audited account 审计帐目；经审计的帐目
j[o5fr)L audited annual account 经审计的周年帐目
q;a#?Du o audited balance sheet 经审计的资产负债表
J "dp?i auditor 核数师；核数主任；审计师
ALY%
h!L auditor's certificate 核数师证明书；审计师证明书
vXi}B auditor's report 核数师报告；审计师报告
ds9`AiCW> Aussie bond 澳元债券
3` aJ"qQE austerity budget 紧缩预算
,*$ /2nB^ Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
tXIre-. 2} Australia All Ordinaries Index 澳洲所有普通股票指数
`[J(a u$z Australian Dollar [AUD] 澳元
y:zo/#34 Australian Options Market 澳大利亚期权市场
D7Nz 3.j Australian Securities Commission 澳洲证券事务监察委员会
j']Q-s(s Australian Society of Certified Practising Accountants 澳洲执业会计师公会
pd{;`EW| Australian Stock Exchange 澳大利亚证券交易所
%C8fv|@:f Austrian Schilling [ATS] 奥地利先令
k^PqB+P! authentication 认证；鉴证
(B zf~#]~ authority to purchase 委托购买证；委购书
Y)L\*+
>"[ authorization 认可；核准；授权；授权书
5bzY TK&- authorization by direction 指示授权
WsCzC_'j. authorization by instruction 指令授权
^2PQ75V@. authorization by warrant 令状授权
+6*
.lRA authorization of unit trust 单位信托的认可
AH(O"v` authorized agent 指定代理人
2)^ [SpZ authorized capital 法定资本
K{00 V# authorized clerk 出市员
r6-'p0| authorized dealer 认可交易商
#2!M+ S authorized financial institution 认可财务机构
$PQlaivA authorized fund 认可基金
*X^__PS] authorized fund house 获授权的基金公司；认可基金公司
x6x6N&f? authorized institution 认可机构
s!E-+Gw authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
ptmPO4f authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
pPG@_9qf authorized insurer 获授权保险人；获认可承保人
K,IPV jS authorized investment 特准投资项目
p3eJFg$ authorized person 获授权人
ZN ?P4#Z S authorized representative 获授权代表
s
`r tr authorized share capital 法定股本
OQA3 ~\Vu automated quotation system 自动报价系统
N2_ =^s7 Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
m~Dq0 T 自动交易系统〔香港期货交易所有限公司〕
=;3 |?J0= automatic adjustment mechanism 自动调整机制
CFh&z^]PR automatic adjustment system 自动调整系统
Te#wU e-| Automatic Clearing House 自动票据交换所
V6d*O`
automatic exchange rates accumulation system 自动化汇率累集系统
nWK"i\2#G Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
>gr6H1 automatic teller machine [ATM] 自动柜员机
NwG&uc+Q autopay 自动转帐
9CWUhS
available assets 可用资产
o+O\VNW available fiscal reserve 现存财政储备
8[FC available profit 可用利润
z~oGd, Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
% KY&E>^ average 平均；平均数；海损
uBks#Y*3$ average basic salary 平均基本薪金
<][| ,9mw average consumer expenditure 平均消费开支；一般消费开支
R^F99L average cost 平均成本
%;zWS/JhL average cost of land production 增辟土地平均成本
7q|(ZZa average daily turnover 平均每日成交额
M{7EFTy!y average daily wage rate 平均每日工资率
_pNUI { De average expenditure pattern 平均开支模式
"7 )F";_(^ average growth rate 平均增长率
ry x<^q average net fixed assets 固定资产平均净值
@ec QVk average of relatives 相对价格平均数
_V{WXsOx( average price 平均价格
=dX*:An average propensity to consume 平均消费倾向；一般消费倾向
zoOm[X=?3 average propensity to save 平均储蓄倾向；一般储蓄倾向
va; d[D,
average rate 平均率
d<6L&8)< average revenue 平均收入；平均收益
_uHyE }d average stock 平均库存；平均存货
kQI WDN average yearly rent 平均年租
fINM$ 6 avoidance of double taxation 避免双重课税
cx2s|@u0 avoidance of tax 避税
