A:
YKf,vHau A share Ａ股；甲类股份
C>$5<bx abatement of tax 减税；减扣免税额
8NudY3cU! ABN AMRO Bank N.V. 荷兰银行
-q&V V, above-the-line expenditure 线上项目支出；经常预算支出
6AqHzeh above-the-line receipt 线上项目收入；经常预算收入
[|d:QF x ABSA Asia Limited 南非联合亚洲有限公司
tS#EqMf&o absolute change 绝对数值变更
I8gGP' absolute expenditure 实际开支
eJilSFp1 absolute guideline figure 绝对准则数字
5g&.P\c{ absolute interest 绝对权益
)b"H]" absolute order of discharge 绝对破产解除令
r^ S 4 I& absolute profit margin 绝对利润幅度
E:4`x_ ~qQ absolute value 实值；绝对值
~Lhq7;=H?O absolutely vested interest 绝对既得权益
~l}rYi>g% absorbed cost 已吸收成本；已分摊成本
dl'pl absorption 吸收；分摊；合并
e{:P!r
aM absorption rate 吸收率；摊配率；分摊率
vi4u ` ACB Finance Limited 亚洲商业财务有限公司
2al%J% acceptable form of reciprocity 合理的互惠条件
!Y!Cv % acceptable rate 适当利率；适当汇率
n*CH,fih: acceptance agreement 承兑协议
ylLQKdcL acceptance for honour 参加承兑
upQ:C>S acceptor 承兑人；接受人；受票人
T.d+@ZV<# acceptor for honour 参加承兑人
Q7&Yy25 accident insurance 意外保险
#R"9( Q& Accident Insurance Association of Hong Kong 香港意外保险公会
{\ P$5O{% accident insurance scheme 意外保险计划
?} m/Q"!1 accident year basis 意外年度基准
2uZ
<q?= accommodation 通融；贷款
djS?$WBpU accommodation bill 通融票据；空头票据
b(_PCVC accommodation party 汇票代发人
( u@[}! account balance 帐户余额；帐户结余
.6xP>!E}Q account book 帐簿
,E3"Ai sI account collected in advance 预收款项
^6#FqK+{u account current book 往来帐簿
S9 <J \`FG account of after-acquired property 事后取得的财产报告
\ U4O*lq account of defaulter 拖欠帐目
VmF?8Vi4 account payable 应付帐款
6b9D db* account payee only [A/C payee only] 只可转帐；存入收款人帐户
xYc)iH6& account receivable 应收帐款
- 6;0 x account receivable report 应收帐款报表
Z}T<^
F account statement 结单；帐单；会计财务报表
L^KGY<hp4 account title 帐户名称；会计科目
O}MY:6Pe accountant's report 会计师报告
_Hl[Fit<j1 Accountant's Report Rules 会计师报告规则
Y]{<IF:
accounting and auditing procedure 会计与审计程序；会计与核数程序
v{i'o 4 Accounting Arrangements 《会计安排》
!(*mcYA*W accounting basis 会计基础
gq*- v:P> accounting by Official Receiver 破产管理署署长呈交的帐目
zPe4WE| Accounting Circular 《会计通告》
R/ waWz\D accounting class 会计类别
%'kaNpBz accounting date 记帐日期；会计结算日期
v$K`C ; accounting for money 款项核算
'v*
=}k Accounting Officer 会计主任
Ra '0 ^4t accounting period 会计报告期；会计期
K0@2>nR accounting policy 会计政策；会计方针
@(JcM= accounting practice 会计惯例
iH#~eg accounting principle 会计准则
VFT
G3,kI accounting record 会计记录
+&jWM-T"- accounting report 会计报告
R<Ojaj=V Accounting Services Branch [Treasury] 会计事务部〔库务署〕
H;k;%Zg; Accounting Society of China 中国会计学会
QN9$n%Z accounting statement 会计报表
<t,uj.9_ accounting system 会计制度；会计系统
LS,/EGJ accounting transaction 会计事项；帐务交易
bE SmKe( accounting treatment 会计处理
MxuwEV|^ accounting year 会计年度
ik+qx~+`Qv accretion 增值；添加
lJi'%bOi accrual 应计项目；应累算数目
4-eb& accrual basis 应计制；权责发生制
0L $v7,
5 accrual basis accounting 应计制会计；权责发生制会计
L5(rP\B accrue 应累算；应计
' jZ2^ accrued benefit 应累算利益
Nm- -h$G accrued charges 应计费用
_J 6|ju\ accrued cumulative preference share dividend 应累算的累积优先股股息
LZM dW
#,[ accrued expenses 应累算费用
3%/]y=rA accrued interest payable 应付利息；应计未付利息
.6 !IO^`[ accrued interest receivable 应收利息；应计未收利息
r) T^ Td1 accrued right 累算权益
<GF) 5QB accruing profit 应累算的利润
V QZ3&]o accumulated fiscal reserve 累积财政储备
F8 ;M++ accumulated profit 累积利润；滚存溢利
G fUIF]X accumulated reserve 累积储备
(sW:^0 p accumulation of surplus income 累积收益盈余
;DL|%-%;$r acquired assets 既得资产
b,Ed}I r acquisition 收购；购置；取得
}9R45h}{< acquisition cost 购置成本
nZfTK>)A0 acquisition expenses 购置费用
6dV@.(][a acquisition of 100% interest 收购全部股权
xrA(#\}f$ acquisition of control 取得控制权
KZ6}),p acquisition of fixed assets 购置固定资产
j1N1c~2 acquisition of shell “买壳”
' ; +; acquisition price 收购价
nSz Fs(]f act of God 天灾
g (33h2" acting partner 执事合伙人
D7X-|`kH active market 买卖活跃的市场；交投畅旺的市场；旺市
`.
/[/ z-g active partner 积极参与的合伙人
X"(!\{ySI; active trading 交投活跃
I --WS[ actual circulation 实际流通
*;7& actual cost 实际成本
r62 x*?/ actual expenditure 实际开支；实际支出
; Z-Cn . actual income 实际入息；实际收入；实际收益
NZ e 3
m actual market 现货市场
xB68RQe) actual price 现货价；实际价格
>a%NC'~rc actual profit 实际利润
U; ?%rM6 actual quotation 实盘；实际价位；实际报价
LbJ tU ! actual year basis 按实际年度计算
b+'G^!JR actuals 实货
&vj+3<2 actuarial investigation 精算调查
qlIC{:E0 actuarial principle 精算原则
G&0&*mp actuarial report 精算师报告
U)zd~ug?m Actuarial Society of Hong Kong 香港精算学会
Yi{[llru actuarial valuation 精算师估值
$G"PZ7 actuary 精算师
9;&2LT7z ad referendum agreement 暂定协议；有待覆核的协定
P0Ds7xh ]h ad valorem duty 从价税；按值征税
R)I 8 ) ad valorem duty system 从价税制
X8ev uN ad valorem fee 从价费
/1h`O@VA ad valorem tariff 从价关税
m`g%\o^6i additional allowance 额外免税额
#KXaz Zu" additional amount for unexpired risk 未过期风险的额外款额
6]\F_Z41 additional assessable profit 补加应评税利润
nR6~oB{- additional assessment 补加评税
.i" v([eQ additional commitment 额外承担
zpZlA_
additional commitment vote 额外承担拨款
WnLgpt2G additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
h76#HUBr! additional dependent parent allowance 供养父母额外免税额
{dg3 qg~ additional provision 额外拨款
z<+".sD' additional stamp duty 附加印花税
oZ& ns!# additional tax 补加税罚款；补加税款
J@oGAa%3) Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
//JF$o=)D adjudged bankrupt 被裁定破产
fg8V6FS adjudicated bankrupt 裁定破产人
6^ wg'u]c adjudication fee 裁定费；评定印花税额手续费；评估契据费
9HLn_|yU adjudication of bankruptcy 裁定破产；宣告破产
ci+P g9sS adjudication of insolvency 裁定无力偿还债务
Q0gO1 T adjusted actual 经调整的实数；调整后的实数
,M>W) TSH adjusted current assets 经调整的流动资产；调整后的流动资产
H'<9;bD - adjusted figure 经调整的数字；调整后的数额
3rZFN^ adjusted liabilities 经调整的负债；调整后的负债
Fw+JhI VP adjusted loss 经调整的亏损；调整后的亏损
hAOXOj1 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
V(L~t=k$ adjusted profit 经调整的利润；调整后的利润
NSOWn]E adjusted surplus 经调整的盈余额；调整后的盈余额
KA`1IW; adjusted value 经调整的价值；调整后的价值
ba% [! adjustment 调整；修订；理算〔保险〕
.Y &_k adjustment centre 调剂中心
~1S7\e7{ adjustment lag 调整过程的时间差距；调整时差
itm;, Sbg adjustment mechanism 调整机制
`kwyF27v] adjustment of loss 亏损调整
*na7/ysT< adjustment process 调整过程；调整程序
mppBc-#EYr adjustment range 调整幅度
E,xCfS) administered exchange rate 受管制汇率
xii*"n ~ Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
Q~ ,E
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E;$t|~ # administration fee 手续费；行政费
!#rZ eDmw administration in bankruptcy 破产管理
F@ZG| &
administration order 遗产管理令
69cOdIt^D administrator 管理人；遗产管理人
t}cj8DC! administrator of the estate 遗产管理人
wC{ =o`v admission of debt 债项承认书
~"gOq"y 5p admission of proof 接纳债权证明
7Hf6$2Wh advance 放贷款项；垫付款项；预支款项；预付款项
u,PrEmy- advance account 暂支帐目；预付款帐户
m,K\e advance compensation 预付补偿金
H5, { Z advance from shareholder 股东垫款
=V"ags advance pending reimbursement 预支以待日后付还
L
FHyiIO advanced economy 先进经济体系
@IB8(TZ5I advancement 预付；预付财产
"3Dvc7V advances warrant 垫款令
j 6/ 3p|E advancing 贷出
k5w+{iOh adverse balance 逆差
|QAmN> 7U adverse exchange 逆汇
8 <^[ xe advertisement addressed to shareholders 在报章刊登的致股东通告
zO2 <Igb advice for collection 托收通知书
18}L89S> advice of drawing 提款通知书；汇票通知书
bsr advice of payment 付款通知
(^qcX;- Advisory Committee [Securities and Futures Commission]
r4J4|&ym 谘询委员会〔证券及期货事务监察委员会〕
#E^ % h Advisory Committee on Diversification 经济多元化谘询委员会
Uk S86`. affidavit 誓章；遗产申报誓章
pA4/ '7nCl affidavit of no receipt 述明无收款的誓章
xE9^4-Px* affiliate 联号；联营公司；附属公司
>/6v`
8F affiliated company 附属公司；联号；联营公司
/{>ds-;- affirmation [estate duty] 非宗教式宣誓〔遗产税〕
,PJl32
affordability 负担能力
S^I38gJd African Development Bank [AfDB] 非洲开发银行
x O/44D after-acquired property 事后取得的财产
t82Bp[t after-hours dealing 市后交易
h6)hZ'z V after-tax profit 税后盈利；税后利润；税后溢利
O5_[T43 agency agreement 代理协议
R
j(="+SPj agency expenses 代理机构的开支
}=?r`J+Ev; agency fee 代理费
AW+4V m_!l Agency Law 《代理法》
Cla Yy58v agent 代理人；承销人
p&N w:S agent of company 公司代理人
@*is]d+ Ya agent's fee 代理人费；经纪费
8Ral%I:gr aggregate 总计；总数；总体数字
;f?OT7>kN aggregate amount 总款额；总额
M[ <O]p6 aggregate assets and liabilities 总体资产与负债
t^8#~o!% aggregate at constant price 按固定价格计算的总体数字
RZOk.~[v aggregate demand 总需求
~>>o'H6 aggregate gross position 总持仓量
tI.(+-q aggregate limit 总限额
g|)e3q{M aggregate of salaries tax 合计薪俸税
bCd! ap+# aggregate performance 总体表现；总体业绩
Qyt6+x L aggregate supply 总体供应
8uyVx9C0 aggregate surplus 总盈余
Sl:\5]'yJ aggregate total 整体总额
- /#3U{O aggregate value 总值；合计价值
b'3#FI=: aggregated basis 合计基准
p"q-sMYl aggregated net chargeable income 合计应课税入息实额
bTO$B2eh| aggregation 合并计算；合计；总和
Y)BKRS~ aggregation of incomes of husband and wife 夫妇入息合并计算
5 kC#uk aggregation of property 财产的总和
+8Peh9" agio 差价；贴水
0AR4/5. 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》
_qE2r^o"B Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
<u->hT 《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》
)I1LBvfQ Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
k^R>x V
《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》
vk{4:^6.TV Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
kZUuRB~om 《香港政府和大韩民国政府关于相互促进和保护投资协定》
@VxBURZ? agreement for a settlement 授产协议
DgClN:Hw agreement for assignment 转让协议
HeSnj-mtr} agreement for sale 售卖协议；买卖协议
%6Hn1'7+v agreement for sale and purchase 买卖协议
Gps agreement for the payment of interest 支付利息协议
I*K^,XY+ agreement for the repayment of money 还款协议
-7 =pb#y agreement of reinsurance 再保险协议
{7(h%] Agricultural Bank of China 中国农业银行
Plm3vk= air passenger departure tax 飞机乘客离境税
|7|mnOBdDf Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
}pTw$B airport tax 机场税
dN\pe@#lKP alcohol duty 酒精税
$PrzJc alienation 让与；让渡；转让
'\_ic=&u alimony 生活费；赡养费
2"BlV *\lS All Ordinaries Index [AOI] 所有普通股指数
yv$MQ ~] all risks 全险；综合险
KxJJ?WyM All Sales Record for Stock Market 《股票市场成交报告》
$?*+P`` Allied Capital Resources Limited 新联财务有限公司
Sn0?_vH4 all-items index [Consumer Price Index] 总指数〔消费物价指数〕
p,kJ# I allocation letter 拨款信件
tvFJ^ 5 allocation of fund 分配款项；预留款项
zoUW }O allocation of profit 利润分配；溢利分配
)h+JX8K)l allocation warrant 拨款令
zYls>fbp, allotment 分配；配股
r9b`3yr= allotment notice 股份配售通知；配股通知
oL VtP allotment of shares 股份分配
azE>uEsE
allowable 可获宽免；免税的
&<tji8Dj allowable business loss 可扣除的营业亏损
uVp R^
allowable expenses 可扣税的支出
K
=7(=Y{ allowance 免税额；津贴；备抵；准备金
:Bn\1\ allowance for debts 债项的免税额
D+ jk0*bJ allowance for depreciation by wear and tear 耗损折旧免税额
?hfos Bn&[ allowance for funeral expenses 殡殓费的免税额
T}u ' allowance for inflation 为通货膨胀而预留的款项；通胀准备金
1$Eiv8xd allowance for repairs and outgoings 修葺及支出方面的免税额
'JkK0a2D allowance to debtor 给债务人的津贴
. `hlw'20 alteration of capital 资本更改
AiO,zjM = alternate trustee 候补受托人
i"_f46r P amalgamation 合并
b~#rUOXb8? ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
[FC%_R&& ambit of charges 征税范围；收费范围
\[,7# amended valuation 经修订的估值
-p%=36n American Commodities Exchange 美国商品交易所
&TK% ig L American Express Bank Limited 美国运通银行
4~o\Os+8 American Stock Exchange 美国证券交易所
YVs{\1|' amortization 摊销
aP"i_!\.aa amount due from banks 存放银行同业的款项
q07rWPM
"e amount due from banks abroad 存放海外银行同业的款项
(8H^{2 K~ amount due from holding companies 控股公司欠款
L G=Q amount due from local banks 存放本港银行同业的款项
F$+_Z~yt3; amount due to banks 银行同业的存款
dF FB\|e;0 amount due to banks abroad 海外银行同业的存款
kV(?u_ R amount due to holding companies 控股公司存款
SKcAZC amount due to local banks 本港银行同业的存款
d]@9k G amount due to outport banks 外埠银行同业的存款
0K#dWc}"a amount for note issue 发行纸币的款额
iqOd]H]v amount of bond 担保契据的款额
/iuk iWeW amount of consideration 代价款额
F,lQj7 amount of contribution 供款数额
$}HSU>,% amount of indebtedness 负债款额
W?6RUyMC$T amount of principal of the loan 贷款本金额
l@Ml8+ amount of rates chargeable 应征差饷数额
<m )@~s?D amount of share capital 股本额
V}aXS;(r% amount of sums assured 承保款额
wz:w R+ amount of variation 变动幅度
i 5_g z> amount of vote 拨款数额
d} WAP m amount payable 应付款额
re^1fv amount receivable 应收款额
0} {Q QB Amsterdam Stock Exchange 阿姆斯特丹证券交易所
.@[+05Yw analysis 分析
qbT].,?!U ancillary risk 附属风险
-><?q t annual account 周年帐目；周年帐目报表；年度决算；年结
;x ry annual accounting date 年结日期
u vm=i . annual allowance 每年免税额；年积金；年度津贴；年津
| @ mZ]`p annual balance 年度余额
ap=M$9 L' annual disposable income 每年可动用收入
=v8#@$ annual estimates 周年预算
nE/T) [1| annual fee 年费
t`Hw q annual general meeting 周年大会
xpSMbX{e annual growth rate 年增率；每年增长率
8ALYih7"W annual long-term supplement 长期个案每年补助金
*_^AK=i annual pensionable emolument 可供计算退休金的年薪
nQ/El&{ annual report 年报
Sc*p7o: A Annual Report on the Consumer Price Index 《消费物价指数年报》
4Ly!:GH3T annual return 周年报表；周年申报表；每年报税表格
-bE{yT )7 Annual Return Rules 《周年报表规则》
& JP-M=\n annual review of consumer prices 每年消费物价回顾
LiN{^g^fx annual roll-forward basis 逐年延展方式
wddF5EcK0 annual salary 年薪
? 8'4~1g`} annual statement 年度报表；年度决算表
"l Uw{3 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
Va
!HcG1^: annuitant 年金受益人
FTk!M n88 annuity 年金
}l_) d annuity contract 年金合约
uK
t>6DN. annuity on human life 人寿年金
6wxQ_Qz:Q antecedent debt 先前的债项
Uh&MoIBs# ante-dated cheque 倒填日期支票
2TIZltFS0e anticipated expenditure 预期开支
&z,w0FOre anticipated net profit 预期纯利
fe&K2C%bm anticipated revenue 预期收入
lRentNg0b anti-inflation measure 反通货膨胀措施
VxsW3*` anti-inflationary stance 反通货膨胀立场
r,0> 40^ apparent deficit 表面赤字
C >j"Ck^< apparent financial solvency 表面偿债能力
X,gXgx P\ apparent partner 表面合伙人
j@ =n|cq application for personal assessment 个人入息课税申请书
'2# O { application of fund 资金应用
R%b,RH# application to release as liquidator and to destruct the books of accounts and documents
Z*` CK^^~ 申请免除清盘人职务及毁灭帐簿与文件
W\X51DrEx appointed actuary 委任精算师
' 8dgYj appointed auditor 委任核数师；委任审计师
]@Z j-n8 appointed trustee 委任的受托人
B"8^5#t4s appointer 委任人
%>pglI apportioned pro rata 按比例分摊
*< BasP apportionment 分配；分摊
X hTp'2,] Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
>. zk-`>- apportionment formula 分摊方程式
S . 1~# apportionment of estate duty 遗产税的分摊
Hk.+1^?% appraisal 估价；评估
KcY 2lTvx appreciable growth 可观增长
jaNkWTm : appreciable impact 显着影响
) )Aj X appreciable increase 可观增长
[}+
MZ appreciation 增值；升值
(bZ)pW/iw appreciation against other currencies 相对其他货币升值
8R-?x/: appreciation of the exchange value of Hong Kong dollar 港元汇值上升
tl0_as
appreciation tax 增值税
fr:RiOPn appropriation 拨款；拨用；拨付
Yuh t<:` appropriation account 拨款帐目
5 {'%trDEy Appropriation Bill 拨款法案
@8DA appropriation-in-aid system 补助拨款办法
2j( w*k
q~ approved assets 核准资产
m& o&XVC approved basket stock 认可一篮子证券
PcJ,Y\"[ approved budget 核准预算
^<a yPV)+ approved charitable donation 认可慈善捐款
kOJs; k approved charitable institution 认可慈善机构
!U *i13 approved currency 核准货币；认可货币
VNA VdP approved estimates 核准预算
O cm approved estimates of expenditure 核准开支预算
1Te: &d approved overseas insurer 核准海外保险人
gK`6 NUj approved overseas trust company 核准海外信托公司
V#5BZU- approved pooled investment fund 核准汇集投资基金
0* ,r approved provident fund scheme 认可公积金计划
<7u*OYjA approved provision 核准拨款
_
@ \ approved redeemable share 核准可赎回股份
!^B`7 approved regional stock 认可地区性证券
]cFqKs approved retirement scheme 认可退休金计划
RqH"+/wR approved subordinated loan 核准附属贷款
Rs5G5W@"A arbitrage 套戥；套汇；套利
"y>l2V,4j% arbitrageur 套戥者；套汇者
- /KVZ arbitrary amount 临时款项
Fi1gM}>py arrangement 措施；安排；协定
"(T @*"vX2 arrears 欠款
;M\H#%G. arrears of pay 欠付薪酬
k\1q Jr arrears of revenue 逾期未收税款；逾期未收的帐项
d;)Im
" articles of association 组织章程；组织细则；组织章程细则
wc B-)Ra Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
~ #@sZ0/< ascertainment of profit 确定利润
4l>/6LNMF "Asia Clear" “亚洲结算系统”
PNc^)|4^Q Asia Commercial Bank Ltd. 亚洲商业银行有限公司
IjJ3./L!5 Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
QT^W 00 h Asian Development Fund [ADF] 亚洲发展基金
xZbm,. v Asian dollar bond 亚洲美元债券
\q%li) Asian dollar market 亚洲美元市场
H@5:x8 Asian dollar rate 亚洲美元利率
3 uhwoE Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
`ag>4?7? Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
U0UOubA asked price 沽盘；喊价；索价；卖方报价
=f=MtH?0y assessable income 应评税入息
9C3q4.$D assessable loss 应评税亏损
+7d%)t assessable profit 应评税利润
)7O4j}B){ assessable value 应评税值
*\:u}'[ assessed profit 估定利润
7S 1
Y) assessed value 经评估价值
9cX
~ assessment 评税；评定；估价；评税单
@yS assessment number 评税编号；估价编号
r|6S&Ia> assessment of additional tax 补加税评税
fW|1AUD, assessment of performance 业绩评估；实绩评价
o#H"tYP Assessor 评税主任
V+cH L asset price bubbles 资产价格泡沫
j<wWPv asset-backed securities 具资产保证的证券
zeNvg/LI^ assets accretion 资产增值
t&H) :P assets and liabilities 资产与负债
-=5 z&)
X assets betterment statement 资产递增表；资产改进表
D_(xhM assets lending 实物放款；有抵押贷款
j`ggg]"&$ assets of the company passing on the death 死者去世时转移的公司资产
^|-x mUC assets pledged as security for liabilities 用作负债抵押的资产
.B_) w:oF assets portfolio 资产投资组合
l+y/ Mq^QB assets price 资产价格
q-X)tH_+w@ assets quality 资产质素
|OhNQoTY assets realization 资产变现
Xn9TQ"[4 assets refinancing arrangement 资产再集资安排
C] \r~f assets securitization 资产证券化
h+}`mi assets situated outside Hong Kong 在香港以外地方的资产
_U%!&_m6 assets stripping 削减资产；拆卖资产
>jRz4% assets value 资产值
mEr* n assignee 承让人
ub0]nov assignment 转让；转让书；转让契
buG0#: assignment of interest 权益转让
"JKrbgN@;L assignment of letters patent and trade mark 专利证书及商标转让
ko $bCG% assignment of property 物业转让；物业转让书
9bq#&~+ assignment right 转让权
!+=jD3HTJ assignor 转让人
?4(uwX p associate 有联系的人；有关连人士；相联者；合伙人；联系人
a[[u>oHyd Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
j*rra associate member 附属会员
UYD( ++ associated body corporate 相联法人团体
Z?O aY4 associated company 相联公司；联属公司
lm o>z'< associated corporation 相联法团
Xc"S"a^\% Association of Chartered Certified Accountants [ACCA] [United Kingdom]
TY5<hPU= 公认会计师公会〔英国〕
FsTE.PT Association of Futures Exchange Brokers 香港期货经纪协会
qun#z$ Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
$xa#+ association of underwriters 承保人组织
7V%}U5 assumption of control 接管
3[pA:Z+xx assurance 担保；保险；转易；转易书
2BsMFMIw1 assurance of interest 权益的转易
I[W W1P5 at 19XX price 按一九ＸＸ年价格计算
p
p9Gzn C at a discount 按赔价计算；按贴水价格计算；打折扣
B/c_ pRl; at a premium 按溢价计算；按升水价格计算
G@B F< e{ at call 通知付款；按通知
Fpzps!(;= at constant market price 按固定市价计算
.~4%TsBa Y at constant price 按固定价格计算
w J/ k\ at cost 按成本计算
&d[&8V5S at current market price 按当时市价计算；按现时市价计算
|j#x}8 [( at current price 按当时价格计算；按现时价格计算
w%GEOIj} at factor cost 按要素成本计算；按生产要素成本计算
.3 m^yo
c/ at money-of-the-day price 按付款当日价格计算
~^w;`~L at or better 按指定或较佳价位〔买卖指令〕
f XS4&XU at par 按面值计算；平价
F !tn|!~ at sight 见票即付
b 6'%nR*f at the close 按收市盘
+8 ]}'6m at the opening 按开市盘
-A[i TI" attestation 见证；见证条款
#x" 4tI at-the-money option 平价期权
r> eOq[z attorney 受权人；受托代表人
(S&X??jfB5 attornment 新拥有人承认书
kQRN Vdiz attributable profit 可归属利润
#K yb9Qg attributable share value 可归属股份价值
Vdjf
F&q Auckland Stock Exchange 奥克兰证券交易所
ac p-4g+j auction 拍卖
%1 9TJn%J$ auctioneer 拍卖商
O|O #T.Tg audit 审计；核数
[Z` q7ddd^ Audit Commission 审计署
[mYmrLs6 Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
bP`yLz 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〕
.fk!~8b[Q+ audit review 帐目审查
Ha)eeE$ Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
bu1O <* audited account 审计帐目；经审计的帐目
MR:Co4( audited annual account 经审计的周年帐目
{()8 W r audited balance sheet 经审计的资产负债表
lGwX.cA!' auditor 核数师；核数主任；审计师
Q>cLGdzO auditor's certificate 核数师证明书；审计师证明书
5#!pwjt~7 auditor's report 核数师报告；审计师报告
,/BBG\mJ Aussie bond 澳元债券
ygW,4Vz7J austerity budget 紧缩预算
Mmq{]q~At Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
#6[ FGM Australia All Ordinaries Index 澳洲所有普通股票指数
& ;ie+/B Australian Dollar [AUD] 澳元
q*SX.A>YR Australian Options Market 澳大利亚期权市场
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@u1 Australian Securities Commission 澳洲证券事务监察委员会
)wQR2$x~ Australian Society of Certified Practising Accountants 澳洲执业会计师公会
~^2Y*|{) Australian Stock Exchange 澳大利亚证券交易所
w4<RV:Vmt Austrian Schilling [ATS] 奥地利先令
XsQ?&xK=u authentication 认证；鉴证
QHUoAa`6v authority to purchase 委托购买证；委购书
vZ\~+qV,A authorization 认可；核准；授权；授权书
EGf9pcUEO& authorization by direction 指示授权
O%AQ'[' authorization by instruction 指令授权
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(I~ authorization by warrant 令状授权
79AOvh authorization of unit trust 单位信托的认可
P
1X8 authorized agent 指定代理人
`r
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/>S=Y"a/7 authorized clerk 出市员
oC#@9>+@+" authorized dealer 认可交易商
[R iCa authorized financial institution 认可财务机构
MM"{ehd{^a authorized fund 认可基金
a.L ?J authorized fund house 获授权的基金公司；认可基金公司
+O`0Mc$%' authorized institution 认可机构
U-6b> < authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
)zkk%mE/IM authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
<v&>&;>3 authorized insurer 获授权保险人；获认可承保人
R;,+0r^i authorized investment 特准投资项目
}rz}>((ZHF authorized person 获授权人
]i3 2-8% authorized representative 获授权代表
^ n"ve2 authorized share capital 法定股本
~T7\lJ{%G automated quotation system 自动报价系统
S =!3t` Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
{<5rbsqk 自动交易系统〔香港期货交易所有限公司〕
\/I@&$"F automatic adjustment mechanism 自动调整机制
/ Li?;H automatic adjustment system 自动调整系统
u~=>$oT't Automatic Clearing House 自动票据交换所
*q{/`Z{wy automatic exchange rates accumulation system 自动化汇率累集系统
9]r6V
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
ymT&[+V automatic teller machine [ATM] 自动柜员机
&ok2Xw autopay 自动转帐
a*o#,T5A available assets 可用资产
}@_ F( B available fiscal reserve 现存财政储备
;?"2sS!AHQ available profit 可用利润
js/N qf2> Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
T.H S. average 平均；平均数；海损
x>m_ v average basic salary 平均基本薪金
#8z2>&:| average consumer expenditure 平均消费开支；一般消费开支
w&:"x@ -| average cost 平均成本
Gt{~u^< average cost of land production 增辟土地平均成本
!>W _3Ea average daily turnover 平均每日成交额
w+(bkqz] average daily wage rate 平均每日工资率
_[zO?Div[ average expenditure pattern 平均开支模式
@ {\q1J> average growth rate 平均增长率
1Rc'2Y average net fixed assets 固定资产平均净值
xw(KSPN average of relatives 相对价格平均数
SE&J)Sj] average price 平均价格
S-Mn average propensity to consume 平均消费倾向；一般消费倾向
k)o D average propensity to save 平均储蓄倾向；一般储蓄倾向
r %A- average rate 平均率
c&z@HEzV7 average revenue 平均收入；平均收益
vG` R. average stock 平均库存；平均存货
_ #288`bU average yearly rent 平均年租
.YKqYN?y4 avoidance of double taxation 避免双重课税
C
vfm ,BL avoidance of tax 避税
