A:
hZ A share Ａ股；甲类股份
_zi| abatement of tax 减税；减扣免税额
WEi2=3dV ABN AMRO Bank N.V. 荷兰银行
@2 fg~2M1 above-the-line expenditure 线上项目支出；经常预算支出
E0 9 :E above-the-line receipt 线上项目收入；经常预算收入
iAIuxO ABSA Asia Limited 南非联合亚洲有限公司
| h#u^v3 absolute change 绝对数值变更
W|63Ir67 absolute expenditure 实际开支
7E~; xn; absolute guideline figure 绝对准则数字
fS78>*K absolute interest 绝对权益
IB] l1< absolute order of discharge 绝对破产解除令
VS8Rx.? absolute profit margin 绝对利润幅度
^,T(mKS absolute value 实值；绝对值
}?Ai87-{ absolutely vested interest 绝对既得权益
L0WN\|D absorbed cost 已吸收成本；已分摊成本
b!5~7Ub.No absorption 吸收；分摊；合并
a HR"n|7{ absorption rate 吸收率；摊配率；分摊率
y/ ef>ZZ ACB Finance Limited 亚洲商业财务有限公司
Gu\q%'I acceptable form of reciprocity 合理的互惠条件
!." D]i; acceptable rate 适当利率；适当汇率
;@Y;g(bw: acceptance agreement 承兑协议
338k?nHxv acceptance for honour 参加承兑
n8ZZ#}Nhg acceptor 承兑人；接受人；受票人
q'Tf,a acceptor for honour 参加承兑人
_.Uh)-y R accident insurance 意外保险
%aVq+kC h Accident Insurance Association of Hong Kong 香港意外保险公会
x-&@wMqkc accident insurance scheme 意外保险计划
'kO!^6=4M accident year basis 意外年度基准
8NAON5.! accommodation 通融；贷款
PBTnIU accommodation bill 通融票据；空头票据
CN8Y\<Ar accommodation party 汇票代发人
*mvlb
(' & account balance 帐户余额；帐户结余
H*'IK' O account book 帐簿
[j/9neay e account collected in advance 预收款项
0{}8( account current book 往来帐簿
aE$[5 2 account of after-acquired property 事后取得的财产报告
K/yxE|w< account of defaulter 拖欠帐目
Uf;^%* P4 account payable 应付帐款
R|87%&6'] account payee only [A/C payee only] 只可转帐；存入收款人帐户
u^ 8{Z;mm account receivable 应收帐款
&po wy7rR account receivable report 应收帐款报表
|[ai JR[Q account statement 结单；帐单；会计财务报表
:e miQ account title 帐户名称；会计科目
Iom'Y@x accountant's report 会计师报告
30T)!y Accountant's Report Rules 会计师报告规则
O.M>+~Nw accounting and auditing procedure 会计与审计程序；会计与核数程序
,uhb~N< Accounting Arrangements 《会计安排》
EaY?aAuS: accounting basis 会计基础
kzUIZ/+ZL, accounting by Official Receiver 破产管理署署长呈交的帐目
^'{F h"5 Accounting Circular 《会计通告》
N] =q|D accounting class 会计类别
8 \A#CQ5b accounting date 记帐日期；会计结算日期
eF -."1 accounting for money 款项核算
qHlQ+:n Accounting Officer 会计主任
[MM~H0=s accounting period 会计报告期；会计期
!Pfr , a accounting policy 会计政策；会计方针
7 CURhDdk accounting practice 会计惯例
C{ xaENp accounting principle 会计准则
^ EQ<SCh accounting record 会计记录
w ;:*P accounting report 会计报告
,G?WAOy, Accounting Services Branch [Treasury] 会计事务部〔库务署〕
lE(HFal0-( Accounting Society of China 中国会计学会
t pQ (g% accounting statement 会计报表
YWO)HsjP accounting system 会计制度；会计系统
bI9~jWgGp accounting transaction 会计事项；帐务交易
TpwkD_fg accounting treatment 会计处理
^7WN{0 accounting year 会计年度
kxIF#/8 accretion 增值；添加
a P@N)" accrual 应计项目；应累算数目
[uN?
~lp\% accrual basis 应计制；权责发生制
,CcV/K accrual basis accounting 应计制会计；权责发生制会计
>7T'OC accrue 应累算；应计
h_3E)jc accrued benefit 应累算利益
0#Y5_i|p accrued charges 应计费用
a:OQGhc= accrued cumulative preference share dividend 应累算的累积优先股股息
~1AgD-:Jz accrued expenses 应累算费用
`MN4uC accrued interest payable 应付利息；应计未付利息
,77d(bR < accrued interest receivable 应收利息；应计未收利息
a a/(N7 accrued right 累算权益
W UXx;9 > accruing profit 应累算的利润
o&)8o5 accumulated fiscal reserve 累积财政储备
k1 Y ? accumulated profit 累积利润；滚存溢利
}I6veagK accumulated reserve 累积储备
goOCu accumulation of surplus income 累积收益盈余
dhf!o0'1M acquired assets 既得资产
u5b|#&-mX acquisition 收购；购置；取得
`w7v*h|P acquisition cost 购置成本
Ma']?Rb` acquisition expenses 购置费用
S3*`jF>q acquisition of 100% interest 收购全部股权
h-K_L r] acquisition of control 取得控制权
vm7z,FfN acquisition of fixed assets 购置固定资产
=M [bn q*\ acquisition of shell “买壳”
lc1(t:"[ acquisition price 收购价
jTtu0Q| act of God 天灾
.*S#aq4S acting partner 执事合伙人
b;W3 j active market 买卖活跃的市场；交投畅旺的市场；旺市
& 4x}ppX active partner 积极参与的合伙人
0#s"e}@v active trading 交投活跃
'ud{m[| actual circulation 实际流通
x$.^"l-vX actual cost 实际成本
L;NvcUFn actual expenditure 实际开支；实际支出
yT"Eq"7/Y# actual income 实际入息；实际收入；实际收益
'/n1IM$7 actual market 现货市场
;yLu R actual price 现货价；实际价格
l<LP& actual profit 实际利润
(!7s E9rP actual quotation 实盘；实际价位；实际报价
:vqgGKml$ actual year basis 按实际年度计算
bL+_j}{:N actuals 实货
f<fXsSv( actuarial investigation 精算调查
l \ !f j# actuarial principle 精算原则
r,1!?s^L actuarial report 精算师报告
e L^ |v Actuarial Society of Hong Kong 香港精算学会
)D5"ap]fX actuarial valuation 精算师估值
$m{:C;UH actuary 精算师
)@l% ad referendum agreement 暂定协议；有待覆核的协定
BB!THj69a6 ad valorem duty 从价税；按值征税
Fg5kX ad valorem duty system 从价税制
fo#fg8zX% ad valorem fee 从价费
BxWPC#5
ad valorem tariff 从价关税
HU8900k+ additional allowance 额外免税额
n,V[eW#m'L additional amount for unexpired risk 未过期风险的额外款额
c"n\cNP< additional assessable profit 补加应评税利润
M 4oy additional assessment 补加评税
r?lf($ D * additional commitment 额外承担
vrhT<+q additional commitment vote 额外承担拨款
JPc+rfF additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
$%CF 8\0 additional dependent parent allowance 供养父母额外免税额
]}-7_n#cC additional provision 额外拨款
rq/yD,I, additional stamp duty 附加印花税
+ mmSfuO&\ additional tax 补加税罚款；补加税款
3G)# 5 Lf< Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
7u S~MW adjudged bankrupt 被裁定破产
?GoR^p #p adjudicated bankrupt 裁定破产人
RXpw! adjudication fee 裁定费；评定印花税额手续费；评估契据费
rb2S7k0{ adjudication of bankruptcy 裁定破产；宣告破产
Jr
,;>
adjudication of insolvency 裁定无力偿还债务
D3Ig>gKo?m adjusted actual 经调整的实数；调整后的实数
ug!s7fo^ adjusted current assets 经调整的流动资产；调整后的流动资产
J6s`'gFns adjusted figure 经调整的数字；调整后的数额
qo90t {|c adjusted liabilities 经调整的负债；调整后的负债
Ustv{:7v adjusted loss 经调整的亏损；调整后的亏损
nQX:T;WL@ adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
uD$u2 adjusted profit 经调整的利润；调整后的利润
hk(ZM#Bh adjusted surplus 经调整的盈余额；调整后的盈余额
<EB+1GFuI adjusted value 经调整的价值；调整后的价值
[#<-ZC#T* adjustment 调整；修订；理算〔保险〕
@fZ, .2ar adjustment centre 调剂中心
|mdVdD~go adjustment lag 调整过程的时间差距；调整时差
(
iBl adjustment mechanism 调整机制
G C),N\@Q adjustment of loss 亏损调整
.779pT!,M adjustment process 调整过程；调整程序
j^j1 adjustment range 调整幅度
\:# L) administered exchange rate 受管制汇率
q PX ~@^`9 Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
Sz)' ogl administration expenses 行政费用
0_95|3kc administration fee 手续费；行政费
=)H.c uc administration in bankruptcy 破产管理
w (*vj administration order 遗产管理令
+qtJaYf/0 administrator 管理人；遗产管理人
c)TPM/>(p administrator of the estate 遗产管理人
*v
jmy/3 admission of debt 债项承认书
2\A $6N ;_ admission of proof 接纳债权证明
nX6u(U advance 放贷款项；垫付款项；预支款项；预付款项
DkY4MH ? advance account 暂支帐目；预付款帐户
|"X*@s\' advance compensation 预付补偿金
xaq-.IQAM$ advance from shareholder 股东垫款
8rnwXP BN advance pending reimbursement 预支以待日后付还
=r?hg GWe advanced economy 先进经济体系
| C;=-| advancement 预付；预付财产
AW%#O\N advances warrant 垫款令
?>D+ ge advancing 贷出
(Du@ S adverse balance 逆差
Zw
2 6 adverse exchange 逆汇
IXMop7~ advertisement addressed to shareholders 在报章刊登的致股东通告
b@gc{R}7 advice for collection 托收通知书
V%7WUq advice of drawing 提款通知书；汇票通知书
knu,"< advice of payment 付款通知
=V, mtT Advisory Committee [Securities and Futures Commission]
vsCCB}7\ 谘询委员会〔证券及期货事务监察委员会〕
qOIyub Advisory Committee on Diversification 经济多元化谘询委员会
1y4|{ 7bb affidavit 誓章；遗产申报誓章
}W C[$Y_@ affidavit of no receipt 述明无收款的誓章
n Mq,F#`3N affiliate 联号；联营公司；附属公司
U AkT*'cB affiliated company 附属公司；联号；联营公司
!=*g@mg F affirmation [estate duty] 非宗教式宣誓〔遗产税〕
sQ UM~HD\a affordability 负担能力
Ex Y] Sdx African Development Bank [AfDB] 非洲开发银行
Mns JEvn/ after-acquired property 事后取得的财产
0r QMLx after-hours dealing 市后交易
E<{ R.r after-tax profit 税后盈利；税后利润；税后溢利
<.x{|p agency agreement 代理协议
Thp[+KP> agency expenses 代理机构的开支
!1jBC. G1 agency fee 代理费
Go`vfm"S Agency Law 《代理法》
.LPV #& agent 代理人；承销人
:)-Sk$ agent of company 公司代理人
/wQy17g agent's fee 代理人费；经纪费
,uSMQS-O'4 aggregate 总计；总数；总体数字
mDA:nx%5< aggregate amount 总款额；总额
|k )=0mCz aggregate assets and liabilities 总体资产与负债
}Sm(]y aggregate at constant price 按固定价格计算的总体数字
KB3Htw%W[+ aggregate demand 总需求
?h ZAxR\ aggregate gross position 总持仓量
pz!Zs."f) aggregate limit 总限额
R$h<<v)% aggregate of salaries tax 合计薪俸税
7X`g,b! aggregate performance 总体表现；总体业绩
0#7>o^2 aggregate supply 总体供应
n*R])=F@c aggregate surplus 总盈余
g+8OekzB5 aggregate total 整体总额
/QK6R ac- aggregate value 总值；合计价值
uanhr)Ys aggregated basis 合计基准
Q,,e+exbb5 aggregated net chargeable income 合计应课税入息实额
i^/ T aggregation 合并计算；合计；总和
bQzZy5, aggregation of incomes of husband and wife 夫妇入息合并计算
xeg/ A}yE aggregation of property 财产的总和
B+|Kjlt agio 差价；贴水
m<<+ Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
a{ L%7 Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
fbyd"(V 8r 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
2 ~dE<} Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
e[{0)y>= 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
uP`Z12& Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
`[y^ :mj 《香港政府和大韩民国政府关于相互促进和保护投资协定》
NJ%P/\ C agreement for a settlement 授产协议
6iry6wcH m agreement for assignment 转让协议
Hc;[Cs0 agreement for sale 售卖协议；买卖协议
f$o_e90mu agreement for sale and purchase 买卖协议
vz@A;t agreement for the payment of interest 支付利息协议
{UX!go^J agreement for the repayment of money 还款协议
F x] WCQo agreement of reinsurance 再保险协议
#>a\>iKQ2q Agricultural Bank of China 中国农业银行
J@/kIrx air passenger departure tax 飞机乘客离境税
[7:,?$tC Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
<.%4 !
}f8 airport tax 机场税
Ij7p' a alcohol duty 酒精税
rP'me2
B alienation 让与；让渡；转让
=ke2;}X alimony 生活费；赡养费
= 1@u All Ordinaries Index [AOI] 所有普通股指数
2,y|EpG# all risks 全险；综合险
'NbHa! All Sales Record for Stock Market 《股票市场成交报告》
G~]Uk*M
q Allied Capital Resources Limited 新联财务有限公司
>1X|^ all-items index [Consumer Price Index] 总指数〔消费物价指数〕
:;v~%e{k allocation letter 拨款信件
[@_ Jj3`4 allocation of fund 分配款项；预留款项
Ucb F|vkI allocation of profit 利润分配；溢利分配
.y' >[ allocation warrant 拨款令
1>.Ev,X+e allotment 分配；配股
\:P>le'1 allotment notice 股份配售通知；配股通知
DcS+_>a\{l allotment of shares 股份分配
ob!P ;]T allowable 可获宽免；免税的
_f7 9wx\B allowable business loss 可扣除的营业亏损
,=uD ^n: allowable expenses 可扣税的支出
mn'A9er allowance 免税额；津贴；备抵；准备金
c rQ8q;: allowance for debts 债项的免税额
w$>u b@= allowance for depreciation by wear and tear 耗损折旧免税额
8:q1~`?5"b allowance for funeral expenses 殡殓费的免税额
%6t:(z allowance for inflation 为通货膨胀而预留的款项；通胀准备金
OMk y $d# allowance for repairs and outgoings 修葺及支出方面的免税额
Qry@
s5 allowance to debtor 给债务人的津贴
;'gWu alteration of capital 资本更改
xW+6qtG` alternate trustee 候补受托人
9V a}I- amalgamation 合并
mwO6g~@ ` ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
^23~ZHu ambit of charges 征税范围；收费范围
1wii8B6 amended valuation 经修订的估值
2zX]\s?3 American Commodities Exchange 美国商品交易所
B4ZBq%Z_ American Express Bank Limited 美国运通银行
ynp 8r f American Stock Exchange 美国证券交易所
YByLoM* amortization 摊销
a6 ekG YW amount due from banks 存放银行同业的款项
}czrj%6 amount due from banks abroad 存放海外银行同业的款项
l&[O amount due from holding companies 控股公司欠款
X hR4ru` amount due from local banks 存放本港银行同业的款项
q #~ (/ amount due to banks 银行同业的存款
xnjf amount due to banks abroad 海外银行同业的存款
]|#+zx|/D amount due to holding companies 控股公司存款
"BAK !N$9 amount due to local banks 本港银行同业的存款
g9OY<w5s] amount due to outport banks 外埠银行同业的存款
BqEI(c 6 amount for note issue 发行纸币的款额
g/4[N{Xf amount of bond 担保契据的款额
(xycJ` N amount of consideration 代价款额
?C]vS_jAh amount of contribution 供款数额
??5Q)Erm1 amount of indebtedness 负债款额
pG_;$ 8Hc amount of principal of the loan 贷款本金额
k``_EiV4t amount of rates chargeable 应征差饷数额
yER(6V'\iQ amount of share capital 股本额
>k|5O kq g amount of sums assured 承保款额
]43/`FX amount of variation 变动幅度
L]7= ?vN=8 amount of vote 拨款数额
/>C^WQI^ amount payable 应付款额
+8T?{K amount receivable 应收款额
rD tY[ Amsterdam Stock Exchange 阿姆斯特丹证券交易所
K&u _R
analysis 分析
cUk7i`M;6 ancillary risk 附属风险
.C%<P"=J4h annual account 周年帐目；周年帐目报表；年度决算；年结
D#aDv0b annual accounting date 年结日期
b\f
O8{k annual allowance 每年免税额；年积金；年度津贴；年津
#x@$ lc=k3 annual balance 年度余额
oue C annual disposable income 每年可动用收入
]dVGUG8 annual estimates 周年预算
4>Y R{ annual fee 年费
]U?^hZ_ annual general meeting 周年大会
<(#(hDwy annual growth rate 年增率；每年增长率
0J*??g-n annual long-term supplement 长期个案每年补助金
*YI98 annual pensionable emolument 可供计算退休金的年薪
yHYsZ,GE annual report 年报
3F" lXguS Annual Report on the Consumer Price Index 《消费物价指数年报》
qfF~D0} annual return 周年报表；周年申报表；每年报税表格
D'>_ I. Annual Return Rules 《周年报表规则》
kb%;= t2 annual review of consumer prices 每年消费物价回顾
A.F%Ycq annual roll-forward basis 逐年延展方式
a"1t-x annual salary 年薪
#&+{mCjs annual statement 年度报表；年度决算表
T}Tp$.gB Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
yNBQ GSH annuitant 年金受益人
i%iL[id:w annuity 年金
e}voV0y\v: annuity contract 年金合约
y`iBFC;_ annuity on human life 人寿年金
q~Hn -5H4Q antecedent debt 先前的债项
y
G~?MEh{ ante-dated cheque 倒填日期支票
_{ue8kGt anticipated expenditure 预期开支
,O5NLg- anticipated net profit 预期纯利
~i= _J3' anticipated revenue 预期收入
I@\lN&HC anti-inflation measure 反通货膨胀措施
BkAm/R anti-inflationary stance 反通货膨胀立场
pp?D7S apparent deficit 表面赤字
m[osg< CR_ apparent financial solvency 表面偿债能力
TvoyZW\?w apparent partner 表面合伙人
D DQx
g application for personal assessment 个人入息课税申请书
E, Z$pKL? application of fund 资金应用
5PCqYN(:B application to release as liquidator and to destruct the books of accounts and documents
_~m5^Q& 申请免除清盘人职务及毁灭帐簿与文件
L<c4kw appointed actuary 委任精算师
t|?ez4/{z appointed auditor 委任核数师；委任审计师
j a[Et/r appointed trustee 委任的受托人
@/~omg}R appointer 委任人
[&[k^C5 apportioned pro rata 按比例分摊
1 d Y}\Sp apportionment 分配；分摊
PN%zIkbo Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
^S<Y>Nm] apportionment formula 分摊方程式
';Ea?ID apportionment of estate duty 遗产税的分摊
UBKu /@[f@ appraisal 估价；评估
n6=By|jRh appreciable growth 可观增长
D>r&}6< appreciable impact 显着影响
},?kk1vIT{ appreciable increase 可观增长
.Z`R^2MU appreciation 增值；升值
>~rTqtKd appreciation against other currencies 相对其他货币升值
O^PKn_OJ appreciation of the exchange value of Hong Kong dollar 港元汇值上升
?5__oT appreciation tax 增值税
3d8L6GJ appropriation 拨款；拨用；拨付
R+:yVi[F]U appropriation account 拨款帐目
OF>mF ~ Appropriation Bill 拨款法案
2>9C-VL2 appropriation-in-aid system 补助拨款办法
z|u Dy2 approved assets 核准资产
.#!lP/.eQP approved basket stock 认可一篮子证券
Y|m +dT6 approved budget 核准预算
%Qgw7p4 approved charitable donation 认可慈善捐款
hW' )Sp approved charitable institution 认可慈善机构
h8j .( approved currency 核准货币；认可货币
B4/>H| approved estimates 核准预算
e4$H&'b| approved estimates of expenditure 核准开支预算
jdP2Pf^^ approved overseas insurer 核准海外保险人
@ y.?:7I approved overseas trust company 核准海外信托公司
>{ ]%F*p4 approved pooled investment fund 核准汇集投资基金
G5_=H,Vmd approved provident fund scheme 认可公积金计划
g'f@H-KCD approved provision 核准拨款
tIi &;tw] approved redeemable share 核准可赎回股份
BR_1MG'{)$ approved regional stock 认可地区性证券
Z#jZRNU%ox approved retirement scheme 认可退休金计划
pQ" >UL* approved subordinated loan 核准附属贷款
iU918!!N arbitrage 套戥；套汇；套利
LP^$A Ay arbitrageur 套戥者；套汇者
H'5)UX@LP arbitrary amount 临时款项
uC vj! arrangement 措施；安排；协定
YMyfL8b O arrears 欠款
~NgA arrears of pay 欠付薪酬
b6M[q_ arrears of revenue 逾期未收税款；逾期未收的帐项
tFn)aa~L articles of association 组织章程；组织细则；组织章程细则
+ 480 l} Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
, pfG ascertainment of profit 确定利润
%Xg4b6<9 "Asia Clear" “亚洲结算系统”
R{4^t97wH{ Asia Commercial Bank Ltd. 亚洲商业银行有限公司
CkC ^'V) Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
Po;W'7"Po` Asian Development Fund [ADF] 亚洲发展基金
"Y.tht H Asian dollar bond 亚洲美元债券
!TH)
+zi Asian dollar market 亚洲美元市场
Kn{4;Xk\ Asian dollar rate 亚洲美元利率
_ye |Y Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
/N+dQe Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
@7c?xQVd$ asked price 沽盘；喊价；索价；卖方报价
mI vx1_[ assessable income 应评税入息
" {+QW assessable loss 应评税亏损
#MkTkm&r assessable profit 应评税利润
N% B>M7-= assessable value 应评税值
wu6;.xTLl assessed profit 估定利润
Paq 4 assessed value 经评估价值
w m@@$ assessment 评税；评定；估价；评税单
j_[tu!~ assessment number 评税编号；估价编号
+E+p"7 assessment of additional tax 补加税评税
rKc9b< Ir assessment of performance 业绩评估；实绩评价
s^TZXCyF o Assessor 评税主任
FGJ1dBLr asset price bubbles 资产价格泡沫
=s{> Fsm1 asset-backed securities 具资产保证的证券
*Q.>-J<S assets accretion 资产增值
=Bey gT^ assets and liabilities 资产与负债
~/U 1 xk% assets betterment statement 资产递增表；资产改进表
[aLI
' assets lending 实物放款；有抵押贷款
@bLy,Xr& assets of the company passing on the death 死者去世时转移的公司资产
B@))8.h] assets pledged as security for liabilities 用作负债抵押的资产
2.y-48Nz assets portfolio 资产投资组合
dQX6(J j assets price 资产价格
QL/(72K assets quality 资产质素
jd"@t*ZV assets realization 资产变现
cZ*@$%_ assets refinancing arrangement 资产再集资安排
O \tb R= assets securitization 资产证券化
@4C% +- assets situated outside Hong Kong 在香港以外地方的资产
qkqIV^* R assets stripping 削减资产；拆卖资产
Q\vpqE! 9 assets value 资产值
zI uJ-8T" assignee 承让人
=%O6:YM
assignment 转让；转让书；转让契
fb vL7*
( assignment of interest 权益转让
~=LE0. 3[ assignment of letters patent and trade mark 专利证书及商标转让
hE/cd1iJ$ assignment of property 物业转让；物业转让书
V GN5<?PrN assignment right 转让权
! |uWH assignor 转让人
`RW HN/U associate 有联系的人；有关连人士；相联者；合伙人；联系人
Uc>lGo1j Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
3 \,4 ]l|
associate member 附属会员
7EEl +;wK associated body corporate 相联法人团体
LOYk 9m associated company 相联公司；联属公司
^DLfY-F+j associated corporation 相联法团
6|=f$a Association of Chartered Certified Accountants [ACCA] [United Kingdom]
2[yd> (` 公认会计师公会〔英国〕
/maJtX' Association of Futures Exchange Brokers 香港期货经纪协会
2t O,dx Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
,qwuLBW association of underwriters 承保人组织
ue"~9JK. assumption of control 接管
ATyEf5Id_ assurance 担保；保险；转易；转易书
lVa%$F{Pq assurance of interest 权益的转易
wJqMa9| at 19XX price 按一九ＸＸ年价格计算
o/)h"i0P at a discount 按赔价计算；按贴水价格计算；打折扣
JR|ck=tq at a premium 按溢价计算；按升水价格计算
1&O W4_ at call 通知付款；按通知
RB\uK
1+ at constant market price 按固定市价计算
:OZrH<SW at constant price 按固定价格计算
_f,C[C[e& at cost 按成本计算
({_{\9O,3 at current market price 按当时市价计算；按现时市价计算
c6]U E@A at current price 按当时价格计算；按现时价格计算
s8Q 5ui] at factor cost 按要素成本计算；按生产要素成本计算
:-Z2:/ P at money-of-the-day price 按付款当日价格计算
qR{= pR at or better 按指定或较佳价位〔买卖指令〕
c jY-y-vO at par 按面值计算；平价
?^{Ah}x at sight 见票即付
Izc\V9+ at the close 按收市盘
% 1L,Y at the opening 按开市盘
kD%( _K5 attestation 见证；见证条款
i]4I [! at-the-money option 平价期权
]W!0$'o attorney 受权人；受托代表人
!qg`/y9 attornment 新拥有人承认书
q2j{tP# attributable profit 可归属利润
>=>2m2z= attributable share value 可归属股份价值
Or+U@vAnk Auckland Stock Exchange 奥克兰证券交易所
_[3D auction 拍卖
}X6m:#6 auctioneer 拍卖商
$%Kf q[Q audit 审计；核数
BO&bmfp7, Audit Commission 审计署
rlLMT6r.8 Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
#!#
l45p6 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
gf@:R'$:+ audit review 帐目审查
N+xP26D8 Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
WH} y"W audited account 审计帐目；经审计的帐目
^CX6&d audited annual account 经审计的周年帐目
e T{ 4{ audited balance sheet 经审计的资产负债表
?l )[7LR4 auditor 核数师；核数主任；审计师
P @B] auditor's certificate 核数师证明书；审计师证明书
reWot &;
auditor's report 核数师报告；审计师报告
^x,YW]AS} Aussie bond 澳元债券
O/C rd/ austerity budget 紧缩预算
t:Q*gW Rh Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
Lq ^)R Australia All Ordinaries Index 澳洲所有普通股票指数
{\5 Australian Dollar [AUD] 澳元
~
7s!VR Australian Options Market 澳大利亚期权市场
# W']6'O Australian Securities Commission 澳洲证券事务监察委员会
\b x$i* Australian Society of Certified Practising Accountants 澳洲执业会计师公会
kJ}`V Australian Stock Exchange 澳大利亚证券交易所
~0$&3a<n1 Austrian Schilling [ATS] 奥地利先令
FZlWs p= authentication 认证；鉴证
oc`H}Wvn authority to purchase 委托购买证；委购书
F41=b4/ authorization 认可；核准；授权；授权书
3 0H?KAV authorization by direction 指示授权
,"ZMRq authorization by instruction 指令授权
?a5! H*, authorization by warrant 令状授权
T5h
H authorization of unit trust 单位信托的认可
4[e X e$ authorized agent 指定代理人
cwg"c4V authorized capital 法定资本
z:*|a +c y authorized clerk 出市员
uXvtfc authorized dealer 认可交易商
0,")C5j authorized financial institution 认可财务机构
ZE}}W _ authorized fund 认可基金
:I#V. authorized fund house 获授权的基金公司；认可基金公司
&QgR*,5eo authorized institution 认可机构
R m( "=( authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
}7Q% 6&IR authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
5b*C1HS@X authorized insurer 获授权保险人；获认可承保人
8ib:FF(= u authorized investment 特准投资项目
a~w$#fo"`f authorized person 获授权人
L8B! u9% authorized representative 获授权代表
K|,
.C[ authorized share capital 法定股本
1+s;FJ2} automated quotation system 自动报价系统
g-
gV2$I Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
"to;\9lP 自动交易系统〔香港期货交易所有限公司〕
]a`$LW} automatic adjustment mechanism 自动调整机制
0 H:X3y+ automatic adjustment system 自动调整系统
WsB ?C&>x Automatic Clearing House 自动票据交换所
7[) E>XRE automatic exchange rates accumulation system 自动化汇率累集系统
4WB0Pt{ Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
[ (lW^ - automatic teller machine [ATM] 自动柜员机
M= (u ]%\ autopay 自动转帐
"y}5;9#, available assets 可用资产
`c$V$/IT available fiscal reserve 现存财政储备
bt?5*ETA available profit 可用利润
~xFkU# Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
QXK{bxwC average 平均；平均数；海损
W=?<<dVYD average basic salary 平均基本薪金
eR>oq, average consumer expenditure 平均消费开支；一般消费开支
Bzf^ivT3L average cost 平均成本
> (<f 0 average cost of land production 增辟土地平均成本
$& c*' 3 average daily turnover 平均每日成交额
_[BP 0\dPW average daily wage rate 平均每日工资率
hZb_P\1X average expenditure pattern 平均开支模式
/n&&Um\ average growth rate 平均增长率
FS O).=# average net fixed assets 固定资产平均净值
F== p<lrs average of relatives 相对价格平均数
XiWmV ? average price 平均价格
K&-"d/QuLg average propensity to consume 平均消费倾向；一般消费倾向
p_4<6{KEt average propensity to save 平均储蓄倾向；一般储蓄倾向
gSj,E8-g average rate 平均率
R;LP:,) average revenue 平均收入；平均收益
OyIw>Wfv average stock 平均库存；平均存货
"AqB$^S9t average yearly rent 平均年租
tH4B:Bgj! avoidance of double taxation 避免双重课税
#'`{Qv0,
avoidance of tax 避税
