A:
`ehZ(H} A share Ａ股；甲类股份
jL|y4 abatement of tax 减税；减扣免税额
wX0m8" g@ ABN AMRO Bank N.V. 荷兰银行
5&y;r above-the-line expenditure 线上项目支出；经常预算支出
\,w*K'B_Y above-the-line receipt 线上项目收入；经常预算收入
U%Kv}s/(F{ ABSA Asia Limited 南非联合亚洲有限公司
5kK:1hH7 absolute change 绝对数值变更
3
e19l!B absolute expenditure 实际开支
ii.L]#3y absolute guideline figure 绝对准则数字
%<g(EKl absolute interest 绝对权益
6 N%fJ absolute order of discharge 绝对破产解除令
C)7 T'[ absolute profit margin 绝对利润幅度
+B
4&$z absolute value 实值；绝对值
$#cZJ@ ;] absolutely vested interest 绝对既得权益
YpAJ7 E|7 absorbed cost 已吸收成本；已分摊成本
"k8Yc<`u absorption 吸收；分摊；合并
b.`<T "y absorption rate 吸收率；摊配率；分摊率
X `[P11` ACB Finance Limited 亚洲商业财务有限公司
JQ>GKu~ acceptable form of reciprocity 合理的互惠条件
NV|[.g=lg acceptable rate 适当利率；适当汇率
6z/ ct|n acceptance agreement 承兑协议
[ 3yzVcr~4 acceptance for honour 参加承兑
4k
HFfc acceptor 承兑人；接受人；受票人
ad\?@>[ I acceptor for honour 参加承兑人
2 kOFyD
accident insurance 意外保险
-:hiLZJ7- Accident Insurance Association of Hong Kong 香港意外保险公会
n~1'M /wh accident insurance scheme 意外保险计划
LDj'L~H accident year basis 意外年度基准
wkn r^A accommodation 通融；贷款
ElAho3 W accommodation bill 通融票据；空头票据
I ^M %+\ accommodation party 汇票代发人
q(i^sE[y account balance 帐户余额；帐户结余
SW AggW) account book 帐簿
73-*| @6 account collected in advance 预收款项
"l-L-sc, account current book 往来帐簿
y^rcUPLT account of after-acquired property 事后取得的财产报告
Y F+hN\ account of defaulter 拖欠帐目
~*3obZ2>2 account payable 应付帐款
*h<=
(Y% account payee only [A/C payee only] 只可转帐；存入收款人帐户
J3]!<v= account receivable 应收帐款
V~Zi #o account receivable report 应收帐款报表
]x8_f6;D account statement 结单；帐单；会计财务报表
0 !D, 74r account title 帐户名称；会计科目
L[]*vj accountant's report 会计师报告
F:PaVr3q Accountant's Report Rules 会计师报告规则
u|!On accounting and auditing procedure 会计与审计程序；会计与核数程序
0ssKZ9Lc Accounting Arrangements 《会计安排》
*V\z]Dy-[ accounting basis 会计基础
N1 lhlw6 accounting by Official Receiver 破产管理署署长呈交的帐目
b8?qY m Accounting Circular 《会计通告》
I)xB I~x accounting class 会计类别
e}x}Fj</( accounting date 记帐日期；会计结算日期
r/X4Hy0!lT accounting for money 款项核算
|ZEZ@y^ Accounting Officer 会计主任
,0'Yj?U> accounting period 会计报告期；会计期
>m}U|#;W accounting policy 会计政策；会计方针
K[wOK accounting practice 会计惯例
vv2N;/;I accounting principle 会计准则
y_^w | accounting record 会计记录
AL%gqt] accounting report 会计报告
E8TJ*ZU Accounting Services Branch [Treasury] 会计事务部〔库务署〕
U
Hej5-B Accounting Society of China 中国会计学会
)KZ1Z$< accounting statement 会计报表
i6" /GSA
accounting system 会计制度；会计系统
IETdL{`~ accounting transaction 会计事项；帐务交易
q P<n< accounting treatment 会计处理
Sv *@ 3x accounting year 会计年度
6^W6As0 accretion 增值；添加
Kn9O=?Xh; accrual 应计项目；应累算数目
+Za ew679 accrual basis 应计制；权责发生制
~R;9a"nr accrual basis accounting 应计制会计；权责发生制会计
AM L8.wJ accrue 应累算；应计
16iymiLz& accrued benefit 应累算利益
!Gv*iWg accrued charges 应计费用
c0J=gZiP accrued cumulative preference share dividend 应累算的累积优先股股息
/jR]sC)xs accrued expenses 应累算费用
i[:S *`@S accrued interest payable 应付利息；应计未付利息
1E(~x;*) accrued interest receivable 应收利息；应计未收利息
N30w^W& accrued right 累算权益
]r #Y U0 accruing profit 应累算的利润
g$&uD accumulated fiscal reserve 累积财政储备
-hM
nA)+ accumulated profit 累积利润；滚存溢利
}E01B_T9z accumulated reserve 累积储备
XA
cpLj] accumulation of surplus income 累积收益盈余
U=?hT&w\S acquired assets 既得资产
UbBo#(TZ) acquisition 收购；购置；取得
GVFR^pz O acquisition cost 购置成本
qz |`\^ acquisition expenses 购置费用
)+^1 QL acquisition of 100% interest 收购全部股权
omxBd#;F$ acquisition of control 取得控制权
T&?0 hSYt acquisition of fixed assets 购置固定资产
z|Z<S+=f acquisition of shell “买壳”
#n= b*. acquisition price 收购价
k z A%.bP| act of God 天灾
U'pm 5Mc\q acting partner 执事合伙人
DzZ)a E active market 买卖活跃的市场；交投畅旺的市场；旺市
tEz6B} active partner 积极参与的合伙人
P ;&rh U^[ active trading 交投活跃
oDyrf"dl actual circulation 实际流通
?/mk FDN actual cost 实际成本
_ n .2' actual expenditure 实际开支；实际支出
L PjsR =xi actual income 实际入息；实际收入；实际收益
DVu_KT[H d actual market 现货市场
4dDDi,)U actual price 现货价；实际价格
F^5<o actual profit 实际利润
VS$ZR'OP0 actual quotation 实盘；实际价位；实际报价
O|#N$a&_N actual year basis 按实际年度计算
S.;>:Dd[K actuals 实货
9m2_zfO[ w actuarial investigation 精算调查
8\-Q(9q( actuarial principle 精算原则
n@LR? actuarial report 精算师报告
K^V*JH\G Actuarial Society of Hong Kong 香港精算学会
{HV$hU+_)Q actuarial valuation 精算师估值
SZOcFmC? actuary 精算师
:n3)vK ad referendum agreement 暂定协议；有待覆核的协定
8 S&K f>D ad valorem duty 从价税；按值征税
q!i Mc ad valorem duty system 从价税制
L lP ad valorem fee 从价费
],*^wQ ad valorem tariff 从价关税
"K EB0U additional allowance 额外免税额
nwwKef( additional amount for unexpired risk 未过期风险的额外款额
f%LzWXA additional assessable profit 补加应评税利润
FH NK%Ko additional assessment 补加评税
Oeo:V" additional commitment 额外承担
H]. G%,2' additional commitment vote 额外承担拨款
Onr#p4U T additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
Da)rzr|}>3 additional dependent parent allowance 供养父母额外免税额
Zk+J= Cwq} additional provision 额外拨款
NO4V{}?a additional stamp duty 附加印花税
xl%!7?G|$> additional tax 补加税罚款；补加税款
s5 2c`+ Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
stn yJ9 adjudged bankrupt 被裁定破产
lO/<xSjNd adjudicated bankrupt 裁定破产人
Ol >"' adjudication fee 裁定费；评定印花税额手续费；评估契据费
?^z!yD \ adjudication of bankruptcy 裁定破产；宣告破产
o E+s8Q adjudication of insolvency 裁定无力偿还债务
lFWN [`H adjusted actual 经调整的实数；调整后的实数
P) fv:a adjusted current assets 经调整的流动资产；调整后的流动资产
q% Eze adjusted figure 经调整的数字；调整后的数额
|Rr^K5hmD adjusted liabilities 经调整的负债；调整后的负债
&a?&G'? adjusted loss 经调整的亏损；调整后的亏损
CIt>D'/YT 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
Rd5ni2-nve adjusted profit 经调整的利润；调整后的利润
2 Wlk] adjusted surplus 经调整的盈余额；调整后的盈余额
{~g (WxE adjusted value 经调整的价值；调整后的价值
6qA48:/F= adjustment 调整；修订；理算〔保险〕
+):t6oX| adjustment centre 调剂中心
+" Pt? k adjustment lag 调整过程的时间差距；调整时差
G Q&9b_ adjustment mechanism 调整机制
r`]&{0}23 adjustment of loss 亏损调整
K
7)1wiEj adjustment process 调整过程；调整程序
0G/VbS adjustment range 调整幅度
Jtj_R l
! administered exchange rate 受管制汇率
W_EM
k Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
nZ>bOP+, administration expenses 行政费用
%Z-^Bu8;y administration fee 手续费；行政费
i2{xW`AcUh administration in bankruptcy 破产管理
fP`g#t)4Tu administration order 遗产管理令
/^~3Ib8Fw+ administrator 管理人；遗产管理人
} d / 5_X administrator of the estate 遗产管理人
rs0 1@ admission of debt 债项承认书
, 63hO .4M admission of proof 接纳债权证明
q# W|*kL3 advance 放贷款项；垫付款项；预支款项；预付款项
7<Fp3N 3 advance account 暂支帐目；预付款帐户
pv 2_A advance compensation 预付补偿金
. xT8@] advance from shareholder 股东垫款
E3gR%t advance pending reimbursement 预支以待日后付还
e";r_J3w advanced economy 先进经济体系
U;n$ advancement 预付；预付财产
[GeJn\C_? advances warrant 垫款令
T>(nc" ( advancing 贷出
`d# l o adverse balance 逆差
?45 kN=%*s adverse exchange 逆汇
ScrE tN advertisement addressed to shareholders 在报章刊登的致股东通告
! /Z{uy advice for collection 托收通知书
k%\_ UYa advice of drawing 提款通知书；汇票通知书
**rA/*Oc advice of payment 付款通知
sDnHd9v<?t Advisory Committee [Securities and Futures Commission]
&sL(|>N 谘询委员会〔证券及期货事务监察委员会〕
@;}bBHQz{p Advisory Committee on Diversification 经济多元化谘询委员会
eqcV70E8cK affidavit 誓章；遗产申报誓章
%dTkw+J affidavit of no receipt 述明无收款的誓章
66<3zadJZU affiliate 联号；联营公司；附属公司
SCk2D!u affiliated company 附属公司；联号；联营公司
l -"c-2-! affirmation [estate duty] 非宗教式宣誓〔遗产税〕
aH)$#6${Ap affordability 负担能力
nAn/V u African Development Bank [AfDB] 非洲开发银行
@Md%gEh;& after-acquired property 事后取得的财产
]=p@1 after-hours dealing 市后交易
'iO?M'0gE# after-tax profit 税后盈利；税后利润；税后溢利
&~P5 [[Q agency agreement 代理协议
y@[}FgVOh agency expenses 代理机构的开支
\^iPU 27H agency fee 代理费
k LVf}J~? Agency Law 《代理法》
_Zya GDv agent 代理人；承销人
uhL+bj+W agent of company 公司代理人
H4LZNko agent's fee 代理人费；经纪费
JicAz1P1W aggregate 总计；总数；总体数字
=>Y b~r71 aggregate amount 总款额；总额
&LE ,.Q34 aggregate assets and liabilities 总体资产与负债
Zam.g>{] aggregate at constant price 按固定价格计算的总体数字
l%*KB ME aggregate demand 总需求
PL/as3O^A aggregate gross position 总持仓量
.Gv9RKgd~ aggregate limit 总限额
7N "$~UfC aggregate of salaries tax 合计薪俸税
d3h2$EDD aggregate performance 总体表现；总体业绩
U'S}7gya aggregate supply 总体供应
e&f9/rfx aggregate surplus 总盈余
gB@Xi* aggregate total 整体总额
2"lD Kjj aggregate value 总值；合计价值
43pQF DWa aggregated basis 合计基准
<=8R EA? aggregated net chargeable income 合计应课税入息实额
6k;__@ B, aggregation 合并计算；合计；总和
LRBcW;.Su aggregation of incomes of husband and wife 夫妇入息合并计算
7 QP%Pny% aggregation of property 财产的总和
x[7jm"Pz agio 差价；贴水
fk)ts,p? 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》
tS ,nO:+x Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
|du@iA]dP 《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》
e2Sm.H ' Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
LtKiJ.j?A 《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》
t3K7W2bz Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
D.o|pTZ 《香港政府和大韩民国政府关于相互促进和保护投资协定》
0 Vv 6B 2< agreement for a settlement 授产协议
trmCIk&Fkj agreement for assignment 转让协议
lk{ agreement for sale 售卖协议；买卖协议
XnrOC|P$ agreement for sale and purchase 买卖协议
]Mi
~vG
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?P[uf agreement for the repayment of money 还款协议
Z^,C><Yt agreement of reinsurance 再保险协议
9ctvy?53H Agricultural Bank of China 中国农业银行
i rMZLc6 air passenger departure tax 飞机乘客离境税
w#eD5y~'oo Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
Y 3r m')c airport tax 机场税
IlsXj`!e alcohol duty 酒精税
5Z}]d@ alienation 让与；让渡；转让
SCE5|3j alimony 生活费；赡养费
{.$5:<8aC All Ordinaries Index [AOI] 所有普通股指数
?ix--?jl all risks 全险；综合险
-frmvNJ F All Sales Record for Stock Market 《股票市场成交报告》
AR AC'F0 Allied Capital Resources Limited 新联财务有限公司
FR9qW$B all-items index [Consumer Price Index] 总指数〔消费物价指数〕
5<bc>A- allocation letter 拨款信件
AEx
I! allocation of fund 分配款项；预留款项
S?n k9 T+ allocation of profit 利润分配；溢利分配
+ 9G
GC allocation warrant 拨款令
?F20\D\V allotment 分配；配股
aO('X3? allotment notice 股份配售通知；配股通知
ZB GLwe allotment of shares 股份分配
C
J S allowable 可获宽免；免税的
)ALPMmlRs allowable business loss 可扣除的营业亏损
M>dP
1 allowable expenses 可扣税的支出
IRNL(9H allowance 免税额；津贴；备抵；准备金
|WH'aGG allowance for debts 债项的免税额
b'Qia'a% allowance for depreciation by wear and tear 耗损折旧免税额
"P HkbU allowance for funeral expenses 殡殓费的免税额
{8UYu2t allowance for inflation 为通货膨胀而预留的款项；通胀准备金
*"` dO9Yf_ allowance for repairs and outgoings 修葺及支出方面的免税额
qLBXyQ;U allowance to debtor 给债务人的津贴
Y~Y-L<`I alteration of capital 资本更改
9{|JmgO! alternate trustee 候补受托人
F<q'ivj:w amalgamation 合并
m\`dLrPX4j ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
zF6 R\w ambit of charges 征税范围；收费范围
R/r)l<X@ amended valuation 经修订的估值
5=tvB,Ux4 American Commodities Exchange 美国商品交易所
3TqC.S5+ American Express Bank Limited 美国运通银行
F,Q\_H##x4 American Stock Exchange 美国证券交易所
LnIl n[g: amortization 摊销
D"0:n. amount due from banks 存放银行同业的款项
W)3?T& ` amount due from banks abroad 存放海外银行同业的款项
*LpEH,J amount due from holding companies 控股公司欠款
>_P7 k5Y^ amount due from local banks 存放本港银行同业的款项
D-e0 q)RSU amount due to banks 银行同业的存款
G %w.Z< qy amount due to banks abroad 海外银行同业的存款
)orVI5ti amount due to holding companies 控股公司存款
k\$)) <3 amount due to local banks 本港银行同业的存款
,d n9 tY3 amount due to outport banks 外埠银行同业的存款
Vy0s%k amount for note issue 发行纸币的款额
O,R5csMh amount of bond 担保契据的款额
GZ0?
C2\ amount of consideration 代价款额
5ckL=q"+/ amount of contribution 供款数额
>c%OnA,3 amount of indebtedness 负债款额
JP`$A amount of principal of the loan 贷款本金额
t-Rfy`I3 amount of rates chargeable 应征差饷数额
1>P[3Y@} amount of share capital 股本额
+aaj3m amount of sums assured 承保款额
73B,I 0U amount of variation 变动幅度
"V-k_d " amount of vote 拨款数额
vN:gu\^- amount payable 应付款额
8uq^Q4SU amount receivable 应收款额
> Jh*S`e Amsterdam Stock Exchange 阿姆斯特丹证券交易所
F8M&.TE_3 analysis 分析
{Vw+~8 ancillary risk 附属风险
z<aB GG annual account 周年帐目；周年帐目报表；年度决算；年结
n2&*5m&$ annual accounting date 年结日期
i'9aQi" G annual allowance 每年免税额；年积金；年度津贴；年津
M#X8Rs1` annual balance 年度余额
0fwmQ'lW( annual disposable income 每年可动用收入
k#Q av1_ annual estimates 周年预算
[xzgk [>5 annual fee 年费
OE' ?3S annual general meeting 周年大会
:8b{|}aYV annual growth rate 年增率；每年增长率
sC
>_ulkoa annual long-term supplement 长期个案每年补助金
[ZC ]O2' annual pensionable emolument 可供计算退休金的年薪
zaW y7@? annual report 年报
Klfg:q:j+b Annual Report on the Consumer Price Index 《消费物价指数年报》
)!.ef6| annual return 周年报表；周年申报表；每年报税表格
A>WMPe:sSS Annual Return Rules 《周年报表规则》
it]im annual review of consumer prices 每年消费物价回顾
}5c%v 1 annual roll-forward basis 逐年延展方式
m ;-FP 2~ annual salary 年薪
h}-} !v annual statement 年度报表；年度决算表
`G*7y7 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
zQ3m@x annuitant 年金受益人
P ^V,"B8t annuity 年金
;6S,|rC ] annuity contract 年金合约
XN9s!5A<L) annuity on human life 人寿年金
Y~\71QE> antecedent debt 先前的债项
su;u_rc, ante-dated cheque 倒填日期支票
wK OljE6d anticipated expenditure 预期开支
_: @~ bHd anticipated net profit 预期纯利
yUV0{A-q{0 anticipated revenue 预期收入
X[/>{rK anti-inflation measure 反通货膨胀措施
0VsQ$4'V^ anti-inflationary stance 反通货膨胀立场
?>c*[>LpZ apparent deficit 表面赤字
x` T apparent financial solvency 表面偿债能力
"fK` F/ apparent partner 表面合伙人
YXCltM E application for personal assessment 个人入息课税申请书
np2oXg% application of fund 资金应用
e R Y2.! application to release as liquidator and to destruct the books of accounts and documents
aT}Mn(F*? 申请免除清盘人职务及毁灭帐簿与文件
^X-3YhJ4U appointed actuary 委任精算师
<xpOi&l appointed auditor 委任核数师；委任审计师
R_9 &V!fl appointed trustee 委任的受托人
S(NH # ^ appointer 委任人
Zoe>Ow8mE` apportioned pro rata 按比例分摊
LXYpP- E apportionment 分配；分摊
6v8HR}iK Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
58xaVOhb apportionment formula 分摊方程式
m$<LO%<~p apportionment of estate duty 遗产税的分摊
HYVSi 3[ appraisal 估价；评估
MKVz'-`u appreciable growth 可观增长
t Gt/=~n9 appreciable impact 显着影响
hoj P3 [ appreciable increase 可观增长
]xGo[:k|E appreciation 增值；升值
5ncjv@Aa appreciation against other currencies 相对其他货币升值
l{b<rUh5W appreciation of the exchange value of Hong Kong dollar 港元汇值上升
s18o,Zs' appreciation tax 增值税
lGrp^ appropriation 拨款；拨用；拨付
;: <z hO appropriation account 拨款帐目
|;xm-AM4r Appropriation Bill 拨款法案
A/5??3H appropriation-in-aid system 补助拨款办法
fM, !9}< approved assets 核准资产
e 7e6b-"_2 approved basket stock 认可一篮子证券
*u
L Ooq approved budget 核准预算
k(hYNmmo
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HI iMq'H^ approved charitable institution 认可慈善机构
#a1zk\R3 approved currency 核准货币；认可货币
+ *u'vt? approved estimates 核准预算
590.mCm approved estimates of expenditure 核准开支预算
3On IAk3 approved overseas insurer 核准海外保险人
m] H[$ Q approved overseas trust company 核准海外信托公司
OAigq6[, approved pooled investment fund 核准汇集投资基金
Zop3[- approved provident fund scheme 认可公积金计划
zED#+-7 approved provision 核准拨款
e^v 5a i approved redeemable share 核准可赎回股份
UN ;9h9 approved regional stock 认可地区性证券
&UzeNL"] approved retirement scheme 认可退休金计划
8yW 8F26 approved subordinated loan 核准附属贷款
tW<i;2 l arbitrage 套戥；套汇；套利
R7)\w P*l5 arbitrageur 套戥者；套汇者
(!b_o A8V arbitrary amount 临时款项
UI:YzR arrangement 措施；安排；协定
SZUhZIz& arrears 欠款
\YUl$d0 arrears of pay 欠付薪酬
)m8ve)l arrears of revenue 逾期未收税款；逾期未收的帐项
[3$L}m articles of association 组织章程；组织细则；组织章程细则
H CBZ*Z- Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
FHz tF$Z ascertainment of profit 确定利润
;8F|Q<`pV "Asia Clear" “亚洲结算系统”
/zt9;^e Asia Commercial Bank Ltd. 亚洲商业银行有限公司
#h,7dz.d Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
*"cK_MH/o Asian Development Fund [ADF] 亚洲发展基金
Q 6>7{\8l Asian dollar bond 亚洲美元债券
#Z;6f{yWf Asian dollar market 亚洲美元市场
nsT]Yxo%M Asian dollar rate 亚洲美元利率
6yDj1 PI Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
,m4M39MWJ Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
JA]TO (x asked price 沽盘；喊价；索价；卖方报价
0!4;."S assessable income 应评税入息
G.j R assessable loss 应评税亏损
S8=Am7D]1 assessable profit 应评税利润
$g hAC assessable value 应评税值
V[9#+l~# assessed profit 估定利润
6d4e~F assessed value 经评估价值
Om%HrT assessment 评税；评定；估价；评税单
9NUft8QB assessment number 评税编号；估价编号
\R"} =7 assessment of additional tax 补加税评税
'K|Jg.2 assessment of performance 业绩评估；实绩评价
k8>(-W"A Assessor 评税主任
}s*H| z asset price bubbles 资产价格泡沫
VSm[80iR0 asset-backed securities 具资产保证的证券
01N]|F: assets accretion 资产增值
$? 'JePC assets and liabilities 资产与负债
'*4>&V.yX assets betterment statement 资产递增表；资产改进表
Iw07P2 assets lending 实物放款；有抵押贷款
@B.;V=8wJ assets of the company passing on the death 死者去世时转移的公司资产
Tbf@qid e assets pledged as security for liabilities 用作负债抵押的资产
8(AI|"A"- assets portfolio 资产投资组合
| aAu 4 assets price 资产价格
oA nNdo assets quality 资产质素
j @w+>h assets realization 资产变现
3HtLD5%Q assets refinancing arrangement 资产再集资安排
?(C(9v O assets securitization 资产证券化
U,G!u =+ assets situated outside Hong Kong 在香港以外地方的资产
uj8G6'm% assets stripping 削减资产；拆卖资产
'A^ ;P]y assets value 资产值
tx$i( assignee 承让人
O"'.n5>:` assignment 转让；转让书；转让契
24Y8n assignment of interest 权益转让
8S8 ^sP assignment of letters patent and trade mark 专利证书及商标转让
C(w?`]Qs assignment of property 物业转让；物业转让书
R,3E_me"} assignment right 转让权
iCz0T, assignor 转让人
q,e {t#t associate 有联系的人；有关连人士；相联者；合伙人；联系人
33R1<dRk Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
D)kh"cK*1 associate member 附属会员
B/:+(| associated body corporate 相联法人团体
{z^6V\O5 associated company 相联公司；联属公司
WA'& 0i4 associated corporation 相联法团
A$6T) Association of Chartered Certified Accountants [ACCA] [United Kingdom]
X j JV 公认会计师公会〔英国〕
t Ye+7s Association of Futures Exchange Brokers 香港期货经纪协会
ZQL4<fy'E Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
[Ej#NHs association of underwriters 承保人组织
\BRx dK' assumption of control 接管
Ux Gr+q assurance 担保；保险；转易；转易书
*8QESF9 assurance of interest 权益的转易
N }$$<i2o at 19XX price 按一九ＸＸ年价格计算
_oV ;Y`_ at a discount 按赔价计算；按贴水价格计算；打折扣
z XI [f at a premium 按溢价计算；按升水价格计算
>"OwdAvX at call 通知付款；按通知
7g* "AEk at constant market price 按固定市价计算
;8| D4+ at constant price 按固定价格计算
sl5y1W/ ]] at cost 按成本计算
-K"" 4SC2 at current market price 按当时市价计算；按现时市价计算
}Q }&3m~g at current price 按当时价格计算；按现时价格计算
0XkLWl|k at factor cost 按要素成本计算；按生产要素成本计算
S]Y3nI at money-of-the-day price 按付款当日价格计算
TT85 G&# at or better 按指定或较佳价位〔买卖指令〕
{2A| F{7> at par 按面值计算；平价
Vxr_2Kra at sight 见票即付
4$5d*7 at the close 按收市盘
t:NYsL at the opening 按开市盘
tQ,,krw~ attestation 见证；见证条款
Z.4 vKO[< at-the-money option 平价期权
a&sVcsX attorney 受权人；受托代表人
qw#wZ'<n attornment 新拥有人承认书
FW~{io]n attributable profit 可归属利润
.Mn_T*F attributable share value 可归属股份价值
z~O#0Q ! Auckland Stock Exchange 奥克兰证券交易所
pCB^\M%* auction 拍卖
t K
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N5ph70#y3 audit 审计；核数
3SI~?&HU!/ Audit Commission 审计署
+hUS
sR& Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
xSf&*wLE 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
KA[8NPhzZ audit review 帐目审查
T<jo@z1UL Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
8 !R +wy audited account 审计帐目；经审计的帐目
Moldv
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(0wQ [( audited balance sheet 经审计的资产负债表
"e3T;M+ auditor 核数师；核数主任；审计师
/Zzb7bHLK auditor's certificate 核数师证明书；审计师证明书
x4_xl
. auditor's report 核数师报告；审计师报告
>5O#_ ? Aussie bond 澳元债券
zeC@!,lH austerity budget 紧缩预算
Z(|@C(IL0\ Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
mQbpv'N Australia All Ordinaries Index 澳洲所有普通股票指数
Mk3~%` Australian Dollar [AUD] 澳元
uVSc1 MS1 Australian Options Market 澳大利亚期权市场
0h3 -; % Australian Securities Commission 澳洲证券事务监察委员会
tRUGgf` Australian Society of Certified Practising Accountants 澳洲执业会计师公会
?(t{VdZSzQ Australian Stock Exchange 澳大利亚证券交易所
_mEW ]9Sp Austrian Schilling [ATS] 奥地利先令
H3}eFl=i2 authentication 认证；鉴证
hJ)\Vo authority to purchase 委托购买证；委购书
7EfLd+ authorization 认可；核准；授权；授权书
=6sA49~M authorization by direction 指示授权
+i\ +bR authorization by instruction 指令授权
q 7z;b A authorization by warrant 令状授权
.wdWs tQ authorization of unit trust 单位信托的认可
>V01%fLd authorized agent 指定代理人
I^u$H& authorized capital 法定资本
!,SGKLs.m authorized clerk 出市员
J~e%EjN5e authorized dealer 认可交易商
T#o?@ ; authorized financial institution 认可财务机构
o+w G6 9 authorized fund 认可基金
'\,|B
x8Q authorized fund house 获授权的基金公司；认可基金公司
9<" .1 authorized institution 认可机构
(t.OqgY authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
qe/|u3I<lF authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
i[+cNJ|$B0 authorized insurer 获授权保险人；获认可承保人
A89n^@ authorized investment 特准投资项目
]* #k|>Fl authorized person 获授权人
Ej[:!L authorized representative 获授权代表
ORc20NFy7 authorized share capital 法定股本
v^;p]_c~2 automated quotation system 自动报价系统
T?DX|?2X Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
'j#J1 xwJ 自动交易系统〔香港期货交易所有限公司〕
oP"X-I automatic adjustment mechanism 自动调整机制
UI?AM 34 automatic adjustment system 自动调整系统
@) \{u$ Automatic Clearing House 自动票据交换所
1xBg ^ automatic exchange rates accumulation system 自动化汇率累集系统
MF41q%9p Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
z#j)uD automatic teller machine [ATM] 自动柜员机
O(_a6s+m autopay 自动转帐
n[E#K`gg' available assets 可用资产
f%g^6[ available fiscal reserve 现存财政储备
=V[ey available profit 可用利润
2 &(w\#' Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
8V08>M average 平均；平均数；海损
8Qo~ zO average basic salary 平均基本薪金
yF _@^V average consumer expenditure 平均消费开支；一般消费开支
C.#\ Pz0 average cost 平均成本
u2FD@Xq? average cost of land production 增辟土地平均成本
0afDqv rC6 average daily turnover 平均每日成交额
z_ 01*O average daily wage rate 平均每日工资率
CyWMr/' average expenditure pattern 平均开支模式
$:4* ?8 K2 average growth rate 平均增长率
2 #XYR>[ average net fixed assets 固定资产平均净值
(C&Lpt_ average of relatives 相对价格平均数
%XQ!>BeE average price 平均价格
d3IMQ_k average propensity to consume 平均消费倾向；一般消费倾向
2_i9
q>I average propensity to save 平均储蓄倾向；一般储蓄倾向
j "^V?e5 average rate 平均率
2!Gb4V average revenue 平均收入；平均收益
AeZ__ X average stock 平均库存；平均存货
/uNg ftj average yearly rent 平均年租
W5f|#{&L: avoidance of double taxation 避免双重课税
~vGX(8N avoidance of tax 避税
