A:
G%W9?4 _K A share Ａ股；甲类股份
bC{4 a_B abatement of tax 减税；减扣免税额
Wg NA%.|, ABN AMRO Bank N.V. 荷兰银行
C= ?S above-the-line expenditure 线上项目支出；经常预算支出
X 4;U4pU# above-the-line receipt 线上项目收入；经常预算收入
`4 "8@>D ABSA Asia Limited 南非联合亚洲有限公司
W}(A8g#6 absolute change 绝对数值变更
jPh<VVQ$@ absolute expenditure 实际开支
i
;FKnK absolute guideline figure 绝对准则数字
THrLX;I absolute interest 绝对权益
,KY;NbL-Jp absolute order of discharge 绝对破产解除令
k8gH#ENNK absolute profit margin 绝对利润幅度
& #p1ogf: absolute value 实值；绝对值
T;w:^XW absolutely vested interest 绝对既得权益
&Vl no* absorbed cost 已吸收成本；已分摊成本
eg[EFI.h absorption 吸收；分摊；合并
(:o F\ absorption rate 吸收率；摊配率；分摊率
>AJ/!{jD* ACB Finance Limited 亚洲商业财务有限公司
QkrQM&Im acceptable form of reciprocity 合理的互惠条件
3",gjXmBu acceptable rate 适当利率；适当汇率
<A3%1 82 acceptance agreement 承兑协议
9b.
kso9. acceptance for honour 参加承兑
c`O~I<(Pm acceptor 承兑人；接受人；受票人
{oQs*`=l> acceptor for honour 参加承兑人
8}QM~&&. accident insurance 意外保险
v\x l?F Accident Insurance Association of Hong Kong 香港意外保险公会
$ >rt0LOF accident insurance scheme 意外保险计划
mGT('iTM4 accident year basis 意外年度基准
U:7h>Z0W accommodation 通融；贷款
+){^HC\7h accommodation bill 通融票据；空头票据
l+ }=D@l accommodation party 汇票代发人
f:;-ZkIU ? account balance 帐户余额；帐户结余
* D]:{#C* account book 帐簿
DV5hTw0 account collected in advance 预收款项
w2LnY1A account current book 往来帐簿
osp~)icun account of after-acquired property 事后取得的财产报告
k+QGvgP[4@ account of defaulter 拖欠帐目
}">r0v!3 account payable 应付帐款
Ycr3$n]e account payee only [A/C payee only] 只可转帐；存入收款人帐户
V U3RFl account receivable 应收帐款
HE}0_x. account receivable report 应收帐款报表
m xlh\'b account statement 结单；帐单；会计财务报表
Xa z "! account title 帐户名称；会计科目
h+km? j accountant's report 会计师报告
}k-V ( Accountant's Report Rules 会计师报告规则
axQ>~v WN/ accounting and auditing procedure 会计与审计程序；会计与核数程序
'6N)sqTR Accounting Arrangements 《会计安排》
bT:u |/I accounting basis 会计基础
>8Oa(9 n accounting by Official Receiver 破产管理署署长呈交的帐目
S_lGr k\j Accounting Circular 《会计通告》
>X~B1D,SV7 accounting class 会计类别
*y Z6" accounting date 记帐日期；会计结算日期
Ww<Y]H$xZ< accounting for money 款项核算
Ib(C`4% Accounting Officer 会计主任
_}[
Du/c accounting period 会计报告期；会计期
}?[];FB accounting policy 会计政策；会计方针
6h 9(u7(-N accounting practice 会计惯例
]E9iaq6Z accounting principle 会计准则
|MNSIb&,W accounting record 会计记录
rto?*^N? accounting report 会计报告
HUK rp*Hv Accounting Services Branch [Treasury] 会计事务部〔库务署〕
E X)&|2w
Accounting Society of China 中国会计学会
P1F-Wy1 accounting statement 会计报表
-}7$;QK&a accounting system 会计制度；会计系统
dL42 )HP5 accounting transaction 会计事项；帐务交易
{"o9pIh{~ accounting treatment 会计处理
*@rA7zPFf accounting year 会计年度
]d*9@+Iu accretion 增值；添加
oW~ W(h ! accrual 应计项目；应累算数目
Zkp~qx accrual basis 应计制；权责发生制
F^l1WX6 accrual basis accounting 应计制会计；权责发生制会计
gT}H B. accrue 应累算；应计
1AJ6NBC&c accrued benefit 应累算利益
Vgm*5a6t accrued charges 应计费用
XIcUoKg^ accrued cumulative preference share dividend 应累算的累积优先股股息
^".OMS"! accrued expenses 应累算费用
:WB u U accrued interest payable 应付利息；应计未付利息
' #Wx@ accrued interest receivable 应收利息；应计未收利息
V]zZb-m= accrued right 累算权益
XYU5. accruing profit 应累算的利润
V.B@@ ; accumulated fiscal reserve 累积财政储备
6uE 20O<z] accumulated profit 累积利润；滚存溢利
C'#KTp4!1 accumulated reserve 累积储备
0["93n}r accumulation of surplus income 累积收益盈余
9#DXA} acquired assets 既得资产
Xi="gxp$% acquisition 收购；购置；取得
yZlT#^$\ acquisition cost 购置成本
Nd0tR3gi7 acquisition expenses 购置费用
Nm)3 acquisition of 100% interest 收购全部股权
6Zi{gx acquisition of control 取得控制权
juEPUsE acquisition of fixed assets 购置固定资产
Q<sqlh!h acquisition of shell “买壳”
J 2O,wb)U acquisition price 收购价
KjGu !B act of God 天灾
a>j}@8[J acting partner 执事合伙人
]B/> =t "E active market 买卖活跃的市场；交投畅旺的市场；旺市
(?zg.y active partner 积极参与的合伙人
u^ MKqI active trading 交投活跃
~&Z>fgOTJ actual circulation 实际流通
qT#e
-.G actual cost 实际成本
) .KA0- actual expenditure 实际开支；实际支出
5]O{t Sj actual income 实际入息；实际收入；实际收益
gWj-@o\ actual market 现货市场
O:?3B!wF actual price 现货价；实际价格
;yNc 7Vl actual profit 实际利润
$PJ==N actual quotation 实盘；实际价位；实际报价
1EU4/6!C actual year basis 按实际年度计算
Vb,V N?l actuals 实货
%a/3*vz/I% actuarial investigation 精算调查
SaPE 1^} actuarial principle 精算原则
SVU>q:ab actuarial report 精算师报告
6]7csOE Actuarial Society of Hong Kong 香港精算学会
.SC *! , actuarial valuation 精算师估值
xs= ~N actuary 精算师
'jt7H{M ad referendum agreement 暂定协议；有待覆核的协定
uw mN !!TS ad valorem duty 从价税；按值征税
1Vpti4 OmU ad valorem duty system 从价税制
rC8p!e.yL ad valorem fee 从价费
#-yCR ad valorem tariff 从价关税
fRS;6Jc additional allowance 额外免税额
# xtH6\X additional amount for unexpired risk 未过期风险的额外款额
xmg3,bO additional assessable profit 补加应评税利润
e)sR$]i:v additional assessment 补加评税
b
3x|Dq . additional commitment 额外承担
^hLr 9k additional commitment vote 额外承担拨款
oSCaP,P additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
Sa g)}6+ additional dependent parent allowance 供养父母额外免税额
v3r3$ (Hr additional provision 额外拨款
?V6,>e_+ additional stamp duty 附加印花税
9c^ ,v_W@ additional tax 补加税罚款；补加税款
~0MpB~ {xd Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
um,f!ho-U adjudged bankrupt 被裁定破产
j_JY[sex adjudicated bankrupt 裁定破产人
z0[@O)Sj adjudication fee 裁定费；评定印花税额手续费；评估契据费
ggD T5hb adjudication of bankruptcy 裁定破产；宣告破产
4aO/ ^Hl adjudication of insolvency 裁定无力偿还债务
=:rg1wo"c adjusted actual 经调整的实数；调整后的实数
$tZ
{>!N adjusted current assets 经调整的流动资产；调整后的流动资产
8lusKww adjusted figure 经调整的数字；调整后的数额
SAP/jD$5]> adjusted liabilities 经调整的负债；调整后的负债
N{%7O G adjusted loss 经调整的亏损；调整后的亏损
P j adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
R U)(|; adjusted profit 经调整的利润；调整后的利润
33oW3vS adjusted surplus 经调整的盈余额；调整后的盈余额
c}(H*VY2n adjusted value 经调整的价值；调整后的价值
Z- f eMM adjustment 调整；修订；理算〔保险〕
~i|6F~%3 adjustment centre 调剂中心
W3le)& adjustment lag 调整过程的时间差距；调整时差
I}P I adjustment mechanism 调整机制
6H |1IrG adjustment of loss 亏损调整
9q'&tU'a=c adjustment process 调整过程；调整程序
v#,queGi adjustment range 调整幅度
k8D _ administered exchange rate 受管制汇率
( d_z\U7l Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
/ l$enexSt administration expenses 行政费用
/DAR'9@h administration fee 手续费；行政费
,@ '^3u administration in bankruptcy 破产管理
G*9(O: administration order 遗产管理令
!
I:N< administrator 管理人；遗产管理人
kX8C'D4 gX administrator of the estate 遗产管理人
ZJ3g,d c admission of debt 债项承认书
hl1I G
! admission of proof 接纳债权证明
E@G Yl85fI advance 放贷款项；垫付款项；预支款项；预付款项
/2p*uv }IP advance account 暂支帐目；预付款帐户
&N^ j
}^ Z advance compensation 预付补偿金
= wz}yfdrC advance from shareholder 股东垫款
g~DuK|+ advance pending reimbursement 预支以待日后付还
|.k'?! advanced economy 先进经济体系
g* YD gY advancement 预付；预付财产
<K0epED advances warrant 垫款令
? c#s}IH advancing 贷出
-Q20af- adverse balance 逆差
c5ij2X| I adverse exchange 逆汇
Y5aG^wE[: advertisement addressed to shareholders 在报章刊登的致股东通告
JI>Y?1i0O advice for collection 托收通知书
^8
VW$} advice of drawing 提款通知书；汇票通知书
KW:N
6w advice of payment 付款通知
I[?\ Or Advisory Committee [Securities and Futures Commission]
nXT`7 谘询委员会〔证券及期货事务监察委员会〕
yXU.PSG* Advisory Committee on Diversification 经济多元化谘询委员会
gkr9+ affidavit 誓章；遗产申报誓章
81Z;hO" ~ affidavit of no receipt 述明无收款的誓章
f"s_dR affiliate 联号；联营公司；附属公司
\]> YLyG affiliated company 附属公司；联号；联营公司
L $5,RUy affirmation [estate duty] 非宗教式宣誓〔遗产税〕
6q^$}eOt affordability 负担能力
A| ZT ;\ African Development Bank [AfDB] 非洲开发银行
@1*^ttC after-acquired property 事后取得的财产
3L &: after-hours dealing 市后交易
av'm$I|O after-tax profit 税后盈利；税后利润；税后溢利
o h{>nwH agency agreement 代理协议
w~@"r#- agency expenses 代理机构的开支
2 5 \S> agency fee 代理费
e"hfeNphz Agency Law 《代理法》
Uj5-x%~ agent 代理人；承销人
QP\9#D~ agent of company 公司代理人
gWr7^u&q@| agent's fee 代理人费；经纪费
/"X_{3dq? aggregate 总计；总数；总体数字
x0# B c7y aggregate amount 总款额；总额
0=>$J
WF aggregate assets and liabilities 总体资产与负债
`vBBJ@f4) aggregate at constant price 按固定价格计算的总体数字
Wj.t4XG! aggregate demand 总需求
QXb2jWz aggregate gross position 总持仓量
Z!g6uV+.5 aggregate limit 总限额
bB $f=W!m% aggregate of salaries tax 合计薪俸税
p]kEH\
sh aggregate performance 总体表现；总体业绩
@_do<'a aggregate supply 总体供应
}#^C j; aggregate surplus 总盈余
9 "P+K.% aggregate total 整体总额
M+%Xq0`T aggregate value 总值；合计价值
6 - 3?&+ aggregated basis 合计基准
d]0:r]e aggregated net chargeable income 合计应课税入息实额
w;,34qbf aggregation 合并计算；合计；总和
& 'u|^d aggregation of incomes of husband and wife 夫妇入息合并计算
it} h8:^< aggregation of property 财产的总和
o898 pg agio 差价；贴水
<D |&)/# 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》
m z0{eO Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
f\
P0% 《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》
k{2Gq1S { Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
`jeATxWv 《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》
/"e@rnn Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
s*PKr6X+ 《香港政府和大韩民国政府关于相互促进和保护投资协定》
%6 [,a agreement for a settlement 授产协议
T f3CyH!k agreement for assignment 转让协议
Ll|-CY $ agreement for sale 售卖协议；买卖协议
.?u<|4jE6 agreement for sale and purchase 买卖协议
iYr)Ao5X agreement for the payment of interest 支付利息协议
lrE"ph Yk agreement for the repayment of money 还款协议
=NY;#J jn agreement of reinsurance 再保险协议
naR< Agricultural Bank of China 中国农业银行
!Q>xVlPVu air passenger departure tax 飞机乘客离境税
Z1,rN#p9 Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
5{HF'1XgZ* airport tax 机场税
"lt <$. alcohol duty 酒精税
|" }rd OV) alienation 让与；让渡；转让
}R;}d(C` alimony 生活费；赡养费
1WtE ]
D All Ordinaries Index [AOI] 所有普通股指数
AGFA;X all risks 全险；综合险
54p{J All Sales Record for Stock Market 《股票市场成交报告》
f7*Qa!!2p] Allied Capital Resources Limited 新联财务有限公司
:u7BCV|yr all-items index [Consumer Price Index] 总指数〔消费物价指数〕
=K:[ 26 allocation letter 拨款信件
$z_yx
`5 allocation of fund 分配款项；预留款项
:aOR@])>o allocation of profit 利润分配；溢利分配
no+ m.B allocation warrant 拨款令
|Z>-<]p9g allotment 分配；配股
i "V.$|, allotment notice 股份配售通知；配股通知
)5@P|{FF allotment of shares 股份分配
2WS*c7Ct allowable 可获宽免；免税的
&h/r]KrZ allowable business loss 可扣除的营业亏损
{z>!Fw allowable expenses 可扣税的支出
`dm* vd allowance 免税额；津贴；备抵；准备金
&>AwG4HW#j allowance for debts 债项的免税额
vhF9 |('G allowance for depreciation by wear and tear 耗损折旧免税额
+JI,6)Ry allowance for funeral expenses 殡殓费的免税额
'u.Dt*.Uq allowance for inflation 为通货膨胀而预留的款项；通胀准备金
B :%Vq2` allowance for repairs and outgoings 修葺及支出方面的免税额
43k'96[2d allowance to debtor 给债务人的津贴
l0'Yq%Nf alteration of capital 资本更改
ug,AvHEnB alternate trustee 候补受托人
f(y+1 amalgamation 合并
45 ^ Z5t ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
gs1yWnSv5 ambit of charges 征税范围；收费范围
A
l;a~45 amended valuation 经修订的估值
8)S)!2_h American Commodities Exchange 美国商品交易所
^ $'{:i American Express Bank Limited 美国运通银行
b"X1 American Stock Exchange 美国证券交易所
+2{ f>KZ amortization 摊销
rfonM~3?' amount due from banks 存放银行同业的款项
f:M^q ; amount due from banks abroad 存放海外银行同业的款项
'=;e#
C`<{ amount due from holding companies 控股公司欠款
F`4W5~` amount due from local banks 存放本港银行同业的款项
x:-NTW
-g amount due to banks 银行同业的存款
@A6iY amount due to banks abroad 海外银行同业的存款
s= {>{,E amount due to holding companies 控股公司存款
KH,f'` amount due to local banks 本港银行同业的存款
w!"A$+~ amount due to outport banks 外埠银行同业的存款
_jX,1+M amount for note issue 发行纸币的款额
`LoRudf_` amount of bond 担保契据的款额
K{d3)lVYCS amount of consideration 代价款额
9<3( QR amount of contribution 供款数额
Tbm
~@k(C amount of indebtedness 负债款额
#U- y<[
3 amount of principal of the loan 贷款本金额
"&H'?N%9Up amount of rates chargeable 应征差饷数额
A _TaXl( amount of share capital 股本额
=+_nV O* amount of sums assured 承保款额
2Rw<0.i| amount of variation 变动幅度
yhg GvyD amount of vote 拨款数额
uQ 3sRJi amount payable 应付款额
j)/Vtf amount receivable 应收款额
jvQ^Vh!mC Amsterdam Stock Exchange 阿姆斯特丹证券交易所
*m]Y6 analysis 分析
{* ;8`+R& ancillary risk 附属风险
K\ Wzh; annual account 周年帐目；周年帐目报表；年度决算；年结
bYLYJ`hH<R annual accounting date 年结日期
x"Ll/E)\v] annual allowance 每年免税额；年积金；年度津贴；年津
Pt85q?- > annual balance 年度余额
9X*Z\- annual disposable income 每年可动用收入
kL zjK]4 * annual estimates 周年预算
xp1/@Pw? annual fee 年费
te[uAJ1 N annual general meeting 周年大会
O^\:J 2I( annual growth rate 年增率；每年增长率
<N<0 ?GQ annual long-term supplement 长期个案每年补助金
W!HjO; annual pensionable emolument 可供计算退休金的年薪
q+[ )i6!? annual report 年报
.=YV Annual Report on the Consumer Price Index 《消费物价指数年报》
Mo@{ 1K/9 annual return 周年报表；周年申报表；每年报税表格
hYyIC:PXR Annual Return Rules 《周年报表规则》
K3vZ42 n annual review of consumer prices 每年消费物价回顾
8qkQ*uJP annual roll-forward basis 逐年延展方式
eTjPztdJbx annual salary 年薪
z(c8] Wu# annual statement 年度报表；年度决算表
!F s$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
%qcCv9 annuitant 年金受益人
{3KY:%6qj annuity 年金
&FmTT8"l annuity contract 年金合约
t8Pf ~v annuity on human life 人寿年金
~hq\XQX antecedent debt 先前的债项
*
4J!@w ante-dated cheque 倒填日期支票
f-#:3k*7S anticipated expenditure 预期开支
PI L)(%X anticipated net profit 预期纯利
vFHeGq70j anticipated revenue 预期收入
,l AZ4 anti-inflation measure 反通货膨胀措施
gwIR3u anti-inflationary stance 反通货膨胀立场
, 62~u'hR5 apparent deficit 表面赤字
+8ib928E apparent financial solvency 表面偿债能力
$G <r2lPy apparent partner 表面合伙人
[<i3l'V/[ application for personal assessment 个人入息课税申请书
5 `TMqrk application of fund 资金应用
N'{Yhx u application to release as liquidator and to destruct the books of accounts and documents
~I N g9| 申请免除清盘人职务及毁灭帐簿与文件
:kcq f,7 appointed actuary 委任精算师
&(<>}
r appointed auditor 委任核数师；委任审计师
<`-sS]=d} appointed trustee 委任的受托人
o.Ww .F appointer 委任人
PO5,lcBD< apportioned pro rata 按比例分摊
#O_%!7M{4 apportionment 分配；分摊
M5RN Z% Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
UQkd$w < apportionment formula 分摊方程式
r1q'+ i apportionment of estate duty 遗产税的分摊
Ib{#dhV appraisal 估价；评估
8Mtd}{Fw* appreciable growth 可观增长
%_n %-Qn appreciable impact 显着影响
?`OF n F,K appreciable increase 可观增长
+D
@B eQu appreciation 增值；升值
w)J-e gc appreciation against other currencies 相对其他货币升值
< - sr& appreciation of the exchange value of Hong Kong dollar 港元汇值上升
Zl%)#=kO appreciation tax 增值税
h7 ZH/g$) appropriation 拨款；拨用；拨付
kReZch} appropriation account 拨款帐目
0X99D2c Appropriation Bill 拨款法案
FLJ&ZU=s appropriation-in-aid system 补助拨款办法
_ LgP approved assets 核准资产
v@G&";| approved basket stock 认可一篮子证券
gjD|f2*x approved budget 核准预算
/ )v+|%U approved charitable donation 认可慈善捐款
vC]r1q.( approved charitable institution 认可慈善机构
ms w'n approved currency 核准货币；认可货币
LV9 R ] approved estimates 核准预算
>l -u{([B approved estimates of expenditure 核准开支预算
3W ]zLUn approved overseas insurer 核准海外保险人
Hwd^C 2v approved overseas trust company 核准海外信托公司
a i/]E6r approved pooled investment fund 核准汇集投资基金
"< Di approved provident fund scheme 认可公积金计划
C<C^7-5 approved provision 核准拨款
$C=XSuPNK approved redeemable share 核准可赎回股份
c {`!$Z'k< approved regional stock 认可地区性证券
m%eCTpYo approved retirement scheme 认可退休金计划
g#fn ( A approved subordinated loan 核准附属贷款
4T52vM arbitrage 套戥；套汇；套利
Jo qhmn$j arbitrageur 套戥者；套汇者
)Dms9: arbitrary amount 临时款项
@fA| y arrangement 措施；安排；协定
`B& E?x arrears 欠款
[A,!3BN arrears of pay 欠付薪酬
Jo8fMG\P arrears of revenue 逾期未收税款；逾期未收的帐项
G \a`F'Oo articles of association 组织章程；组织细则；组织章程细则
|,Ks J2hD Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
Qd~7OH4Lp ascertainment of profit 确定利润
8d1qRCIz "Asia Clear" “亚洲结算系统”
yL<u>S0 Asia Commercial Bank Ltd. 亚洲商业银行有限公司
hG`@#9|f Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
}'{"P#e8"q Asian Development Fund [ADF] 亚洲发展基金
X9c<g; Asian dollar bond 亚洲美元债券
73 1RqUR Asian dollar market 亚洲美元市场
j+fF$6po#t Asian dollar rate 亚洲美元利率
DB|w&tygq Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
0gOca +& Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
*EO*Gg0d asked price 沽盘；喊价；索价；卖方报价
0 GFho $f assessable income 应评税入息
f3vl=EA4| assessable loss 应评税亏损
Z;u3G4XlF assessable profit 应评税利润
w?3ww7yf` assessable value 应评税值
_"H\,7E assessed profit 估定利润
&RuTq6)r assessed value 经评估价值
GGLSmfb) assessment 评税；评定；估价；评税单
,| 8aDL? assessment number 评税编号；估价编号
e 7n0 =U0 assessment of additional tax 补加税评税
TSJeS`I assessment of performance 业绩评估；实绩评价
C :AV? Assessor 评税主任
wYFkGih asset price bubbles 资产价格泡沫
z NGU ll$ asset-backed securities 具资产保证的证券
}#~E-N3x assets accretion 资产增值
VNz? e&> assets and liabilities 资产与负债
_ZJQE>]nWu assets betterment statement 资产递增表；资产改进表
Nz"K `C>/ assets lending 实物放款；有抵押贷款
%c$|.TkX assets of the company passing on the death 死者去世时转移的公司资产
`o9:6X?RA assets pledged as security for liabilities 用作负债抵押的资产
%Y /;jC Y assets portfolio 资产投资组合
$M,Q"QL assets price 资产价格
G{|"WaKW assets quality 资产质素
sm?b,T/ assets realization 资产变现
' 8R5 Tl assets refinancing arrangement 资产再集资安排
$AZ=;iP- assets securitization 资产证券化
g;q.vHvsc" assets situated outside Hong Kong 在香港以外地方的资产
@b2?BSdUp assets stripping 削减资产；拆卖资产
1Xh@x assets value 资产值
fwx^?/5j assignee 承让人
%#EzZ D assignment 转让；转让书；转让契
LH`$<p2''r assignment of interest 权益转让
a_\7Ho$^ assignment of letters patent and trade mark 专利证书及商标转让
x~m$(LT assignment of property 物业转让；物业转让书
~Sf'bj;( assignment right 转让权
7F2: '3SQ assignor 转让人
-d2) associate 有联系的人；有关连人士；相联者；合伙人；联系人
7Kj7or| Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
4!3<[J;N; associate member 附属会员
~kpa J'm associated body corporate 相联法人团体
:|&6x! associated company 相联公司；联属公司
7c%dSs6 associated corporation 相联法团
W4#DeT Association of Chartered Certified Accountants [ACCA] [United Kingdom]
^K8XY@{& 公认会计师公会〔英国〕
AfZGI'%4[a Association of Futures Exchange Brokers 香港期货经纪协会
\Lb wfd = Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
g rI#' x association of underwriters 承保人组织
;K4=fHl assumption of control 接管
k ^KpQ&n assurance 担保；保险；转易；转易书
j)nE!GKD( assurance of interest 权益的转易
Mj2Dat`p9 at 19XX price 按一九ＸＸ年价格计算
gQ{<2u at a discount 按赔价计算；按贴水价格计算；打折扣
'%+LQ"Bp at a premium 按溢价计算；按升水价格计算
aWvC-vZk at call 通知付款；按通知
zLxuxf~4@ at constant market price 按固定市价计算
[P6A $HC< at constant price 按固定价格计算
BTO l`U at cost 按成本计算
>pol'= at current market price 按当时市价计算；按现时市价计算
cN2Pl%7 at current price 按当时价格计算；按现时价格计算
*Br
} U at factor cost 按要素成本计算；按生产要素成本计算
{ /8s`m at money-of-the-day price 按付款当日价格计算
'm< L}d at or better 按指定或较佳价位〔买卖指令〕
VD! P F' at par 按面值计算；平价
xu dZ7 at sight 见票即付
X=Y(,ZR(& at the close 按收市盘
o8A8fHl at the opening 按开市盘
wvxqgXnB\ attestation 见证；见证条款
KB~`3Wj|Z at-the-money option 平价期权
*ni0. attorney 受权人；受托代表人
WU/5i 8 attornment 新拥有人承认书
hp7ni1V attributable profit 可归属利润
*. A-UoHa attributable share value 可归属股份价值
(KvN#d 1\ Auckland Stock Exchange 奥克兰证券交易所
%Zfh6Bl\X auction 拍卖
U3M; {_g auctioneer 拍卖商
<)J@7@!P audit 审计；核数
A??a:8id^ Audit Commission 审计署
j Cx*{TO Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
1x sJz^%V 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
i$:yq. DW audit review 帐目审查
fI.X5c >WK Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
a>y e audited account 审计帐目；经审计的帐目
|1<B(iB'{/ audited annual account 经审计的周年帐目
>h9~
/ audited balance sheet 经审计的资产负债表
g<w1d{Td auditor 核数师；核数主任；审计师
d;3f80Kd* auditor's certificate 核数师证明书；审计师证明书
^"uD :f) auditor's report 核数师报告；审计师报告
n"~K",~P Aussie bond 澳元债券
iH dX austerity budget 紧缩预算
8@6*d.+e Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
:2b*E`+ Australia All Ordinaries Index 澳洲所有普通股票指数
<I?f=[ Australian Dollar [AUD] 澳元
=8]Ru(#Ig Australian Options Market 澳大利亚期权市场
ne[H `7c Australian Securities Commission 澳洲证券事务监察委员会
}\A 0g} Australian Society of Certified Practising Accountants 澳洲执业会计师公会
uc=u4@.> Australian Stock Exchange 澳大利亚证券交易所
pJo4&Ff Austrian Schilling [ATS] 奥地利先令
'7@Dw;
authentication 认证；鉴证
)wEXCXr! authority to purchase 委托购买证；委购书
AGx(IK/_ authorization 认可；核准；授权；授权书
A~s6~ authorization by direction 指示授权
&u) qw } authorization by instruction 指令授权
ZY6%%7?1 authorization by warrant 令状授权
)"00fZL authorization of unit trust 单位信托的认可
QdD @[ authorized agent 指定代理人
nAsc^ Yh authorized capital 法定资本
F"tM ?V.| authorized clerk 出市员
S4E@w Li authorized dealer 认可交易商
@}%kSn5y: authorized financial institution 认可财务机构
D [v22 5 authorized fund 认可基金
IpKI6[2{`f authorized fund house 获授权的基金公司；认可基金公司
I'<sJs*p authorized institution 认可机构
5mZ 9rLn authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
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$\K G authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
=wl0 authorized insurer 获授权保险人；获认可承保人
G+3uY25y authorized investment 特准投资项目
%2?"x*A authorized person 获授权人
ZS&lXgo authorized representative 获授权代表
nX h<+7 authorized share capital 法定股本
f\:I1y automated quotation system 自动报价系统
Z#GR)jb+ Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
\x_$Pu 自动交易系统〔香港期货交易所有限公司〕
0 U2dNLc automatic adjustment mechanism 自动调整机制
] )zpx- automatic adjustment system 自动调整系统
Wx8 cK= Automatic Clearing House 自动票据交换所
LH~
t5 automatic exchange rates accumulation system 自动化汇率累集系统
a=[|"J<M Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
1u*
(=! automatic teller machine [ATM] 自动柜员机
S!
.N3ezn autopay 自动转帐
On@p5YRwW available assets 可用资产
^<aj~0v available fiscal reserve 现存财政储备
a
uve&y"R available profit 可用利润
G<~P||Lu^ Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
"(a}}q 9- average 平均；平均数；海损
)9!J
$q average basic salary 平均基本薪金
You~
6d6Om average consumer expenditure 平均消费开支；一般消费开支
L[:M[,?=` average cost 平均成本
L$ju~0jl)% average cost of land production 增辟土地平均成本
D VBsRV)/ average daily turnover 平均每日成交额
N VDvd6 average daily wage rate 平均每日工资率
(Q|Y*yI average expenditure pattern 平均开支模式
wo U3WS0 average growth rate 平均增长率
hLyV'*} average net fixed assets 固定资产平均净值
8PGuZw< average of relatives 相对价格平均数
;|CG9|p average price 平均价格
<@v|~ AO4~ average propensity to consume 平均消费倾向；一般消费倾向
b]W vKdq average propensity to save 平均储蓄倾向；一般储蓄倾向
r+MqjdXG average rate 平均率
:O*62olC5 average revenue 平均收入；平均收益
Tz/[P:O3 average stock 平均库存；平均存货
hnv0Loe.IW average yearly rent 平均年租
DH4|lb} avoidance of double taxation 避免双重课税
F JB
/tg avoidance of tax 避税
