A:
=OO_TPEZ A share Ａ股；甲类股份
HA"dw2 | abatement of tax 减税；减扣免税额
qm]ljut ABN AMRO Bank N.V. 荷兰银行
wQnr*kyza above-the-line expenditure 线上项目支出；经常预算支出
K{>O. 5 above-the-line receipt 线上项目收入；经常预算收入
^"+cJ) ABSA Asia Limited 南非联合亚洲有限公司
AD?^.< absolute change 绝对数值变更
dGh<R|U3 absolute expenditure 实际开支
5'V'~Q% absolute guideline figure 绝对准则数字
r?/>t1Z absolute interest 绝对权益
HNjkRl)QR absolute order of discharge 绝对破产解除令
2 >xV& absolute profit margin 绝对利润幅度
Gh|1%g"gm absolute value 实值；绝对值
+S%@/q absolutely vested interest 绝对既得权益
;N"XW=F4e absorbed cost 已吸收成本；已分摊成本
'A8T.BU absorption 吸收；分摊；合并
Cfz1\a&V{ absorption rate 吸收率；摊配率；分摊率
]\ r~"*TZ ACB Finance Limited 亚洲商业财务有限公司
7P|(j<JX6' acceptable form of reciprocity 合理的互惠条件
S8,+6+_7 acceptable rate 适当利率；适当汇率
`O}.
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<6L$ :vT_ acceptance for honour 参加承兑
N{p2@_fnB acceptor 承兑人；接受人；受票人
<O\z`aA'q acceptor for honour 参加承兑人
FT (EH accident insurance 意外保险
[ V jd )% Accident Insurance Association of Hong Kong 香港意外保险公会
y'yaCf accident insurance scheme 意外保险计划
h a 8do^x accident year basis 意外年度基准
- U/& 3 accommodation 通融；贷款
J; T_ 9 accommodation bill 通融票据；空头票据
6lWO8j^BN accommodation party 汇票代发人
i,yK&*>J J account balance 帐户余额；帐户结余
$V~ %$ account book 帐簿
Fx3VQ'%J account collected in advance 预收款项
s.GhquFCrU account current book 往来帐簿
'{oe}]., account of after-acquired property 事后取得的财产报告
Gh{k ~/B account of defaulter 拖欠帐目
ki+9 Ln; account payable 应付帐款
/CA)R26G account payee only [A/C payee only] 只可转帐；存入收款人帐户
v@t*iDa?7 account receivable 应收帐款
3UN Jj&-` account receivable report 应收帐款报表
!& 'xkw ` account statement 结单；帐单；会计财务报表
&aF_y_f\ account title 帐户名称；会计科目
] &G5/ ]f accountant's report 会计师报告
<
m9O0 Accountant's Report Rules 会计师报告规则
1;:2 =8 accounting and auditing procedure 会计与审计程序；会计与核数程序
-ZyFUGd% Accounting Arrangements 《会计安排》
([9h.M6v accounting basis 会计基础
.PAkW2\# accounting by Official Receiver 破产管理署署长呈交的帐目
uqO51V ~ Accounting Circular 《会计通告》
J0=`n (48B accounting class 会计类别
HWefuj accounting date 记帐日期；会计结算日期
M $~h(3 accounting for money 款项核算
f1~3y}7^Jq Accounting Officer 会计主任
[#9ij3vxd accounting period 会计报告期；会计期
C,I N +@ accounting policy 会计政策；会计方针
#J LDj(a? accounting practice 会计惯例
9C4l@ jrF accounting principle 会计准则
r
2 accounting record 会计记录
lP9I\Ge& accounting report 会计报告
VhW;=y>} Accounting Services Branch [Treasury] 会计事务部〔库务署〕
/d{L]*v)] Accounting Society of China 中国会计学会
+qz)KtJS accounting statement 会计报表
9lD,aOb accounting system 会计制度；会计系统
l[fNftT- accounting transaction 会计事项；帐务交易
%Mj PQ accounting treatment 会计处理
yh0|f94m accounting year 会计年度
%*19S.=l accretion 增值；添加
}zobIfIF accrual 应计项目；应累算数目
&J~S $ accrual basis 应计制；权责发生制
%~W}262 accrual basis accounting 应计制会计；权责发生制会计
?&GMp[ accrue 应累算；应计
f^%E]ki accrued benefit 应累算利益
y1
}d (% accrued charges 应计费用
?xf;#J+{8 accrued cumulative preference share dividend 应累算的累积优先股股息
q;>BltU accrued expenses 应累算费用
d#b{4zF" accrued interest payable 应付利息；应计未付利息
q?^0
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q!H 3JL accrued right 累算权益
# /tdZ0 accruing profit 应累算的利润
fF d9D=EW. accumulated fiscal reserve 累积财政储备
j qdI=!H accumulated profit 累积利润；滚存溢利
G1n W{vce accumulated reserve 累积储备
"=".ne accumulation of surplus income 累积收益盈余
E%;'3Qykva acquired assets 既得资产
&iGl)dDr acquisition 收购；购置；取得
H]!y |p acquisition cost 购置成本
9nG] .@ H acquisition expenses 购置费用
vf be=)}[ acquisition of 100% interest 收购全部股权
K4F!?# acquisition of control 取得控制权
~lF lv+ ,% acquisition of fixed assets 购置固定资产
&
9]Kk Y= acquisition of shell “买壳”
t~a$|(
9 acquisition price 收购价
^6 LFho4 act of God 天灾
%zelpBu+ acting partner 执事合伙人
fgp 7 |;Y active market 买卖活跃的市场；交投畅旺的市场；旺市
,m"ztu- active partner 积极参与的合伙人
I+CQ,Zuf active trading 交投活跃
XeB>V.<y actual circulation 实际流通
n47=eKd70 actual cost 实际成本
<e h(~ actual expenditure 实际开支；实际支出
xXx`a\i actual income 实际入息；实际收入；实际收益
jo |q,t actual market 现货市场
aW6+Up+G* actual price 现货价；实际价格
b #^aM actual profit 实际利润
1`}fbX;"m) actual quotation 实盘；实际价位；实际报价
)4`Ml*7x actual year basis 按实际年度计算
QhG-1P3# actuals 实货
y="SzPl actuarial investigation 精算调查
V%0.%/<#5 actuarial principle 精算原则
rgYuF,BT. actuarial report 精算师报告
$HXB !$d Actuarial Society of Hong Kong 香港精算学会
0%qUTGj actuarial valuation 精算师估值
(En\odbvt actuary 精算师
~r!5d@f.6 ad referendum agreement 暂定协议；有待覆核的协定
-+9x 0- P ad valorem duty 从价税；按值征税
qE`=^
ad valorem duty system 从价税制
rqFs[1wr>R ad valorem fee 从价费
vl5n%m H>^ ad valorem tariff 从价关税
mWusRgj+8 additional allowance 额外免税额
OhW=F2OIV additional amount for unexpired risk 未过期风险的额外款额
8@fDn(]w additional assessable profit 补加应评税利润
O9|'8"AF
additional assessment 补加评税
hY1|qp additional commitment 额外承担
Asl H
V@K additional commitment vote 额外承担拨款
L@z !,r, additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
NDOZ!`LqH additional dependent parent allowance 供养父母额外免税额
Uo @NK additional provision 额外拨款
psZeu*/r additional stamp duty 附加印花税
Ij #a additional tax 补加税罚款；补加税款
1 :Yt2] Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
y\_S11{v adjudged bankrupt 被裁定破产
N#u8{\ |8] adjudicated bankrupt 裁定破产人
O|>1~^w adjudication fee 裁定费；评定印花税额手续费；评估契据费
#c^Q<&B adjudication of bankruptcy 裁定破产；宣告破产
[;=WnG adjudication of insolvency 裁定无力偿还债务
0 `!Q-G7 adjusted actual 经调整的实数；调整后的实数
baNfS adjusted current assets 经调整的流动资产；调整后的流动资产
E ~>6*_? adjusted figure 经调整的数字；调整后的数额
UTTC: =F+ adjusted liabilities 经调整的负债；调整后的负债
FqTkUWd,# adjusted loss 经调整的亏损；调整后的亏损
Wv0'?NL. 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
nP3GI:mjL adjusted profit 经调整的利润；调整后的利润
|w JZU adjusted surplus 经调整的盈余额；调整后的盈余额
Y F -w=Y6 adjusted value 经调整的价值；调整后的价值
HL e^| adjustment 调整；修订；理算〔保险〕
$CmX
&%L= adjustment centre 调剂中心
z/YMl3$l~ adjustment lag 调整过程的时间差距；调整时差
&5.~ XM; adjustment mechanism 调整机制
Hk]BC adjustment of loss 亏损调整
tqQ0lv^J adjustment process 调整过程；调整程序
<c ovApx adjustment range 调整幅度
~}5Ml_J$,l administered exchange rate 受管制汇率
30_ un Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
MA+-2pMc|7 administration expenses 行政费用
;-?ZI$ administration fee 手续费；行政费
{}pqxouE administration in bankruptcy 破产管理
Is@ a,k administration order 遗产管理令
&'7"i~ pC administrator 管理人；遗产管理人
~+#--BhV administrator of the estate 遗产管理人
pIu H*4Vz admission of debt 债项承认书
uit-Q5@~ admission of proof 接纳债权证明
%< ?c iU advance 放贷款项；垫付款项；预支款项；预付款项
#eC;3Kq#- advance account 暂支帐目；预付款帐户
Z)
Xs;7 advance compensation 预付补偿金
n r>{ uTa advance from shareholder 股东垫款
$a\Uv0:xRx advance pending reimbursement 预支以待日后付还
<}
y p advanced economy 先进经济体系
+^kx FQ(: advancement 预付；预付财产
,%h!% nz! advances warrant 垫款令
R9l7CJM@ advancing 贷出
&ZE\@Vc adverse balance 逆差
;x-H$OZX adverse exchange 逆汇
(b%y$D advertisement addressed to shareholders 在报章刊登的致股东通告
S7kT3zB advice for collection 托收通知书
%%~}Lw advice of drawing 提款通知书；汇票通知书
4$a O;Z_ advice of payment 付款通知
cHL]y0 > Advisory Committee [Securities and Futures Commission]
hR r1#'& 谘询委员会〔证券及期货事务监察委员会〕
Y_@"v#, Advisory Committee on Diversification 经济多元化谘询委员会
T;4` wB8@ affidavit 誓章；遗产申报誓章
kz0=GKic affidavit of no receipt 述明无收款的誓章
2Nn1- wdhb affiliate 联号；联营公司；附属公司
g?~ Tguv affiliated company 附属公司；联号；联营公司
+oy&OKCa affirmation [estate duty] 非宗教式宣誓〔遗产税〕
|W AD $3 affordability 负担能力
P;[Y42\z| African Development Bank [AfDB] 非洲开发银行
Blbq3y +Sq after-acquired property 事后取得的财产
]1?=jlUl after-hours dealing 市后交易
3l%,D:
? after-tax profit 税后盈利；税后利润；税后溢利
M{xVkXc> agency agreement 代理协议
"W@XP+POAY agency expenses 代理机构的开支
0i\',h }9 agency fee 代理费
8* yo7q& Agency Law 《代理法》
EF=dXm/\ agent 代理人；承销人
7"q+"0G agent of company 公司代理人
Q0cY/'>4 agent's fee 代理人费；经纪费
x48'1&m aggregate 总计；总数；总体数字
7B(bH8 aggregate amount 总款额；总额
tKZ&1E aggregate assets and liabilities 总体资产与负债
`\jTpDV_W aggregate at constant price 按固定价格计算的总体数字
ISS\uj63M aggregate demand 总需求
s8_aL)@f aggregate gross position 总持仓量
:Sc8PLT aggregate limit 总限额
z Bt` L,^ aggregate of salaries tax 合计薪俸税
:,kU#eZ$- aggregate performance 总体表现；总体业绩
Vf 0fT?/K aggregate supply 总体供应
n}A?jOSAe aggregate surplus 总盈余
xHB/]Vd- aggregate total 整体总额
o-~~,n\ aggregate value 总值；合计价值
8PBU~ mr aggregated basis 合计基准
r!$'!lCR aggregated net chargeable income 合计应课税入息实额
nG"n-$A?< aggregation 合并计算；合计；总和
!&`}]qQZ aggregation of incomes of husband and wife 夫妇入息合并计算
f<89$/w aggregation of property 财产的总和
>+
]R4 agio 差价；贴水
f]8!DXEA Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
ejklpa ./ Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
sS2_-X[_ 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
uuSR%KK]| Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
1OJ*wI* 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
8?7kIin Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
3Q"F(uE v^ 《香港政府和大韩民国政府关于相互促进和保护投资协定》
.G}k/`a agreement for a settlement 授产协议
w< 65S agreement for assignment 转让协议
bar0{!Y" agreement for sale 售卖协议；买卖协议
5g``30:o agreement for sale and purchase 买卖协议
WRD
A ` agreement for the payment of interest 支付利息协议
[5Fd P0 agreement for the repayment of money 还款协议
>?5xDbRj agreement of reinsurance 再保险协议
fw' r. Agricultural Bank of China 中国农业银行
jJ
a V air passenger departure tax 飞机乘客离境税
lwOf)jK: J Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
s>|Z7[* airport tax 机场税
0e+W/Tq alcohol duty 酒精税
3;a
R\:p@w alienation 让与；让渡；转让
,? g=U8y| alimony 生活费；赡养费
sEce{"VC All Ordinaries Index [AOI] 所有普通股指数
z2w;oM$g all risks 全险；综合险
4\N_ G
@ All Sales Record for Stock Market 《股票市场成交报告》
J/'M N Allied Capital Resources Limited 新联财务有限公司
wE$s'e all-items index [Consumer Price Index] 总指数〔消费物价指数〕
U:]MgZWn allocation letter 拨款信件
F7{R~mS; allocation of fund 分配款项；预留款项
c>ad0xce6 allocation of profit 利润分配；溢利分配
1")FWN_K/T allocation warrant 拨款令
p9-0?(] allotment 分配；配股
lC#RNjDp/~ allotment notice 股份配售通知；配股通知
G02ox5X allotment of shares 股份分配
!4R>O6k allowable 可获宽免；免税的
bj @xqAGl allowable business loss 可扣除的营业亏损
Q,.By& allowable expenses 可扣税的支出
[yw % i h) allowance 免税额；津贴；备抵；准备金
fVe@YqNa allowance for debts 债项的免税额
I%@e@Dm,h allowance for depreciation by wear and tear 耗损折旧免税额
nr O qH
allowance for funeral expenses 殡殓费的免税额
&<au/^F allowance for inflation 为通货膨胀而预留的款项；通胀准备金
-bypuMQ-p allowance for repairs and outgoings 修葺及支出方面的免税额
QDS0ejhp allowance to debtor 给债务人的津贴
g nt4 5]@{ alteration of capital 资本更改
L[9OVD alternate trustee 候补受托人
v f`9*x F amalgamation 合并
P##Z[$IJ3 ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
#?9 Q{0e ambit of charges 征税范围；收费范围
uBmxh %]C~ amended valuation 经修订的估值
bV@7mmz:X+ American Commodities Exchange 美国商品交易所
a3q\<"| American Express Bank Limited 美国运通银行
0G5'Y;8 American Stock Exchange 美国证券交易所
x>%joKY[ amortization 摊销
|;P ^clS3 amount due from banks 存放银行同业的款项
8xgJSk amount due from banks abroad 存放海外银行同业的款项
'61i2\[lZQ amount due from holding companies 控股公司欠款
91u p^ amount due from local banks 存放本港银行同业的款项
u4Y M^* S. amount due to banks 银行同业的存款
&Yp+k}XU amount due to banks abroad 海外银行同业的存款
q7,^E`5EgU amount due to holding companies 控股公司存款
<_9!
amount due to local banks 本港银行同业的存款
nbGoJC:U amount due to outport banks 外埠银行同业的存款
6xHi\L amount for note issue 发行纸币的款额
sAi&A9"* amount of bond 担保契据的款额
`(!NYx amount of consideration 代价款额
j 1(T )T amount of contribution 供款数额
*>k!hq;j amount of indebtedness 负债款额
$A`xhh[ amount of principal of the loan 贷款本金额
!.EcP=S amount of rates chargeable 应征差饷数额
)1f+ld%R amount of share capital 股本额
o(qEkR:4kd amount of sums assured 承保款额
c3] C:t+ amount of variation 变动幅度
XLm@etf amount of vote 拨款数额
-Q$b7*"z( amount payable 应付款额
KA ed!z9 amount receivable 应收款额
'M8aW!~ Amsterdam Stock Exchange 阿姆斯特丹证券交易所
Wr5 Q5s)c analysis 分析
EJLQ&oH[ ancillary risk 附属风险
vU!8`x) annual account 周年帐目；周年帐目报表；年度决算；年结
Z:@6Lv?CN annual accounting date 年结日期
_gW{gLYyJ annual allowance 每年免税额；年积金；年度津贴；年津
|5,<jyp annual balance 年度余额
tMFsA`ng annual disposable income 每年可动用收入
h4(JUio annual estimates 周年预算
DLi?'K3t annual fee 年费
XJSa]P^B1 annual general meeting 周年大会
R}r~p?(M annual growth rate 年增率；每年增长率
"j R] MZ annual long-term supplement 长期个案每年补助金
HzvlF0f annual pensionable emolument 可供计算退休金的年薪
,=|4:F9
annual report 年报
`
W4dx& Annual Report on the Consumer Price Index 《消费物价指数年报》
rjUBLY1( annual return 周年报表；周年申报表；每年报税表格
C Wi8Fv Annual Return Rules 《周年报表规则》
0(gq; H5x' annual review of consumer prices 每年消费物价回顾
QU/fT_ORw annual roll-forward basis 逐年延展方式
E-fr}R} annual salary 年薪
QHzgy? annual statement 年度报表；年度决算表
z(me @P!D~ 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
>)Gd:636+ annuitant 年金受益人
Mra35 annuity 年金
F;u_7OM annuity contract 年金合约
O*G1 QX annuity on human life 人寿年金
l~J*' m2 antecedent debt 先前的债项
IU#x[P! ante-dated cheque 倒填日期支票
?TpUf anticipated expenditure 预期开支
/ p)F>WR anticipated net profit 预期纯利
& [_ZXVva~ anticipated revenue 预期收入
P~RhUKfd anti-inflation measure 反通货膨胀措施
& Kmy}q
anti-inflationary stance 反通货膨胀立场
yNa;\UF apparent deficit 表面赤字
f f E#^| apparent financial solvency 表面偿债能力
Au.:OeJm apparent partner 表面合伙人
I@\+l6&#; application for personal assessment 个人入息课税申请书
YEv
Lhh application of fund 资金应用
k_aW application to release as liquidator and to destruct the books of accounts and documents
_KN/@(+F 申请免除清盘人职务及毁灭帐簿与文件
{.CMD9F[ appointed actuary 委任精算师
Ei5 wel6! appointed auditor 委任核数师；委任审计师
uWjU OJEe appointed trustee 委任的受托人
s;Y<BD appointer 委任人
^.go O] apportioned pro rata 按比例分摊
rk|@B{CA; apportionment 分配；分摊
Zx{96G+1 Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
bik*ZC? E apportionment formula 分摊方程式
K2rzhHfb apportionment of estate duty 遗产税的分摊
T8XY fcc*h appraisal 估价；评估
$`ztiVu3 appreciable growth 可观增长
!aNh! appreciable impact 显着影响
zO~9zlik appreciable increase 可观增长
>7b)y appreciation 增值；升值
2Y OKM #N] appreciation against other currencies 相对其他货币升值
T_;]fPajjD appreciation of the exchange value of Hong Kong dollar 港元汇值上升
DlTR|(AL appreciation tax 增值税
w? LrJ37u appropriation 拨款；拨用；拨付
*:hy Y!x appropriation account 拨款帐目
` rb>K Appropriation Bill 拨款法案
4(cJ^]wb ^ appropriation-in-aid system 补助拨款办法
g "hJ{{< approved assets 核准资产
vl:J40Kfn approved basket stock 认可一篮子证券
s8<gK.atl approved budget 核准预算
4w$_ ]ke approved charitable donation 认可慈善捐款
OP! R[27> approved charitable institution 认可慈善机构
#E$X ,[ZFo approved currency 核准货币；认可货币
}Hcx=}j approved estimates 核准预算
^6;V}2>v} approved estimates of expenditure 核准开支预算
1;lmu]I>) approved overseas insurer 核准海外保险人
@T:fa J5\' approved overseas trust company 核准海外信托公司
k< j"~S1 approved pooled investment fund 核准汇集投资基金
cpZc9;@IC approved provident fund scheme 认可公积金计划
xT*d/Oa w approved provision 核准拨款
jz'< approved redeemable share 核准可赎回股份
jQh^WmN approved regional stock 认可地区性证券
{Wv% zA*8 approved retirement scheme 认可退休金计划
>v+ jh(^ approved subordinated loan 核准附属贷款
Y`GOER arbitrage 套戥；套汇；套利
E167=BD9< arbitrageur 套戥者；套汇者
e3[:D5 arbitrary amount 临时款项
jqnCA<G~B- arrangement 措施；安排；协定
D'_Bz8H!p arrears 欠款
h|;qG)f^ arrears of pay 欠付薪酬
{i [y9 arrears of revenue 逾期未收税款；逾期未收的帐项
OB-Q /?0 articles of association 组织章程；组织细则；组织章程细则
`BY&>WY[ Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
uQqWew8l+ ascertainment of profit 确定利润
aP-<4uGx "Asia Clear" “亚洲结算系统”
S*
R,FKg Asia Commercial Bank Ltd. 亚洲商业银行有限公司
bzZ>lyH Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
3 l1cyPv Asian Development Fund [ADF] 亚洲发展基金
jO~:<y3
= Asian dollar bond 亚洲美元债券
m D58T2 Z Asian dollar market 亚洲美元市场
jd-glE,Y/ Asian dollar rate 亚洲美元利率
LnsD Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
Ao9R:|9 Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
DcD{*t?x asked price 沽盘；喊价；索价；卖方报价
aelO3'UN assessable income 应评税入息
_5Bcwa/ assessable loss 应评税亏损
&^".2)zU assessable profit 应评税利润
O; 9?(:_ assessable value 应评税值
ExBUpDQc assessed profit 估定利润
8wZf ]_ assessed value 经评估价值
PWr(*ZP>hI assessment 评税；评定；估价；评税单
O9M{ ). assessment number 评税编号；估价编号
0s#K p49- assessment of additional tax 补加税评税
9N8I
ip]w assessment of performance 业绩评估；实绩评价
M 8&} j Assessor 评税主任
MCTsi:V>+ asset price bubbles 资产价格泡沫
\nqkA{;B{ asset-backed securities 具资产保证的证券
#qB r/+b assets accretion 资产增值
nY%5cJ`" assets and liabilities 资产与负债
p#P~Q/; assets betterment statement 资产递增表；资产改进表
Qdk 6Qubi! assets lending 实物放款；有抵押贷款
v`PY>c6~ assets of the company passing on the death 死者去世时转移的公司资产
*Zk>2<^R assets pledged as security for liabilities 用作负债抵押的资产
&a0r%L()X assets portfolio 资产投资组合
K2)!h.W assets price 资产价格
iBg3mc@OO assets quality 资产质素
uQ1@b-e`5 assets realization 资产变现
o{:xp r=( assets refinancing arrangement 资产再集资安排
b*kf WG-6t assets securitization 资产证券化
XOP"Px@ assets situated outside Hong Kong 在香港以外地方的资产
/ ~ %KVe assets stripping 削减资产；拆卖资产
`>C<}xO assets value 资产值
2x]>l?
5b assignee 承让人
`fNpY#QsN assignment 转让；转让书；转让契
xw5d|20b assignment of interest 权益转让
X2sH E assignment of letters patent and trade mark 专利证书及商标转让
n/d`qS assignment of property 物业转让；物业转让书
"/Pjjb:2 assignment right 转让权
=T?}N t assignor 转让人
:M3oUE{ associate 有联系的人；有关连人士；相联者；合伙人；联系人
thlY0XCq,% Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
;|T!#@j associate member 附属会员
BR`ygrfe associated body corporate 相联法人团体
DTRJ/ @t associated company 相联公司；联属公司
mEG6 associated corporation 相联法团
"ww|&-W9 Association of Chartered Certified Accountants [ACCA] [United Kingdom]
)- 15 N 公认会计师公会〔英国〕
S0,R_d') Association of Futures Exchange Brokers 香港期货经纪协会
nQX+pkJ Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
(IqZ@->nw association of underwriters 承保人组织
/1=4"|q>h' assumption of control 接管
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\.:u assurance 担保；保险；转易；转易书
c,MOv7{x_ assurance of interest 权益的转易
7cP@jj at 19XX price 按一九ＸＸ年价格计算
<*ZJaBwWU~ at a discount 按赔价计算；按贴水价格计算；打折扣
4rT*t W"U at a premium 按溢价计算；按升水价格计算
`3H4Ajzcc at call 通知付款；按通知
} p
FQRSOZ at constant market price 按固定市价计算
.T<= z at constant price 按固定价格计算
)>
,wj at cost 按成本计算
d_UN0YT< at current market price 按当时市价计算；按现时市价计算
B(a-k? at current price 按当时价格计算；按现时价格计算
v4,h&JLt at factor cost 按要素成本计算；按生产要素成本计算
?lGG|9J\ at money-of-the-day price 按付款当日价格计算
F_iXd/ at or better 按指定或较佳价位〔买卖指令〕
-&x2&WE' at par 按面值计算；平价
LsEXM- at sight 见票即付
Xaz o 9J at the close 按收市盘
ok^d@zI at the opening 按开市盘
- O98pi attestation 见证；见证条款
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at-the-money option 平价期权
*K!|@h{60 attorney 受权人；受托代表人
/n~\\9#3 attornment 新拥有人承认书
-C-?` R attributable profit 可归属利润
)U gX3+@ attributable share value 可归属股份价值
(s<Dd2&.H Auckland Stock Exchange 奥克兰证券交易所
;7]u!Q auction 拍卖
$E<Esf$ auctioneer 拍卖商
fqX"Lus `= audit 审计；核数
~LJY6A@y Audit Commission 审计署
:P,sxDlG) Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
O< PO^p i 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〕
6vuq1 audit review 帐目审查
[Aj Q#;#Q Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
sQ6 }\ audited account 审计帐目；经审计的帐目
<~}7Mxn%x@ audited annual account 经审计的周年帐目
M# "524Nz audited balance sheet 经审计的资产负债表
4a0:2 kIKa auditor 核数师；核数主任；审计师
gTgMqvt auditor's certificate 核数师证明书；审计师证明书
F>tQn4 auditor's report 核数师报告；审计师报告
h5%<+D< Aussie bond 澳元债券
+;$oJJ austerity budget 紧缩预算
](tx<3h Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
{2/LRPT Australia All Ordinaries Index 澳洲所有普通股票指数
'E/*d2CDM( Australian Dollar [AUD] 澳元
0i ULCK Australian Options Market 澳大利亚期权市场
H9h@ sSg Australian Securities Commission 澳洲证券事务监察委员会
IEKU-k7}Z Australian Society of Certified Practising Accountants 澳洲执业会计师公会
!TZhQiorC Australian Stock Exchange 澳大利亚证券交易所
s+Fi @lg, Austrian Schilling [ATS] 奥地利先令
3czeTj authentication 认证；鉴证
[ U}+sTQ authority to purchase 委托购买证；委购书
[Vd[- authorization 认可；核准；授权；授权书
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R?e authorization by direction 指示授权
q)H1pwxD authorization by instruction 指令授权
u p.Q>28r authorization by warrant 令状授权
l Z#o+d2Y authorization of unit trust 单位信托的认可
l zw3= H authorized agent 指定代理人
bCref$| authorized capital 法定资本
3iw{SEY authorized clerk 出市员
ju}f L< <e authorized dealer 认可交易商
0TfS =scT authorized financial institution 认可财务机构
tz#gClo authorized fund 认可基金
,jX M3?>B authorized fund house 获授权的基金公司；认可基金公司
O^/Maa/D1 authorized institution 认可机构
1h6 ^>()^ authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
6x "Q
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
aQI^^$9g authorized insurer 获授权保险人；获认可承保人
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dT(7 authorized investment 特准投资项目
(P&4d~) m authorized person 获授权人
rl9. ]~ authorized representative 获授权代表
S3L~~X/= authorized share capital 法定股本
d(g^M1 m automated quotation system 自动报价系统
F+ E|r6 'i Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
uOa26kE4 自动交易系统〔香港期货交易所有限公司〕
C6O8RHg automatic adjustment mechanism 自动调整机制
??n*2s@t automatic adjustment system 自动调整系统
* ),8PoT Automatic Clearing House 自动票据交换所
OB[o2G <0 automatic exchange rates accumulation system 自动化汇率累集系统
&1+X\c+t b Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
GUF"<k automatic teller machine [ATM] 自动柜员机
2X:4C C%5 autopay 自动转帐
t){"Tf c: available assets 可用资产
-( O-% available fiscal reserve 现存财政储备
{] "]uT# available profit 可用利润
Pnd `=%w%] Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
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b.0. average 平均；平均数；海损
dw.F5?j`b average basic salary 平均基本薪金
{R/C0-Q^^ average consumer expenditure 平均消费开支；一般消费开支
RI68%ZoL average cost 平均成本
sXd8rj: o average cost of land production 增辟土地平均成本
rr#K"S P average daily turnover 平均每日成交额
Vd=yr'? average daily wage rate 平均每日工资率
J8 Yd1.Qj average expenditure pattern 平均开支模式
`%09xMPu average growth rate 平均增长率
mhW-J6u* average net fixed assets 固定资产平均净值
o)OUWGjb/K average of relatives 相对价格平均数
qlA7tU2p& average price 平均价格
k`GA\&zt average propensity to consume 平均消费倾向；一般消费倾向
J9K3s_SN average propensity to save 平均储蓄倾向；一般储蓄倾向
^(* n] average rate 平均率
oI^4pwn h average revenue 平均收入；平均收益
VCtH%v#S;. average stock 平均库存；平均存货
PjN =k; average yearly rent 平均年租
',GS#~ avoidance of double taxation 避免双重课税
4t)%<4 avoidance of tax 避税
