A:
Q~
w|# A share Ａ股；甲类股份
W' VslZG abatement of tax 减税；减扣免税额
tCH!m y_ ABN AMRO Bank N.V. 荷兰银行
rpha!h>w1% above-the-line expenditure 线上项目支出；经常预算支出
q"lSZ;
'E above-the-line receipt 线上项目收入；经常预算收入
-=Q*Ml#I ABSA Asia Limited 南非联合亚洲有限公司
+5*95-;0 absolute change 绝对数值变更
>1Ibc=}g absolute expenditure 实际开支
)D7m,Wi+ absolute guideline figure 绝对准则数字
D%pF;XY absolute interest 绝对权益
`4J$Et%S absolute order of discharge 绝对破产解除令
K\Wk oi5 absolute profit margin 绝对利润幅度
iOghb*aW absolute value 实值；绝对值
p?OoC absolutely vested interest 绝对既得权益
Dw.J2>uj absorbed cost 已吸收成本；已分摊成本
k1~&x$G absorption 吸收；分摊；合并
e#8Q L absorption rate 吸收率；摊配率；分摊率
H/
HMm{4 ACB Finance Limited 亚洲商业财务有限公司
C ;W"wBz9 acceptable form of reciprocity 合理的互惠条件
IHac:=*Q acceptable rate 适当利率；适当汇率
rglXs acceptance agreement 承兑协议
~q.F<6O acceptance for honour 参加承兑
p8O2Z? \ acceptor 承兑人；接受人；受票人
$7ZX]% <s acceptor for honour 参加承兑人
+~$ ]} % accident insurance 意外保险
$Ds2>G4c Accident Insurance Association of Hong Kong 香港意外保险公会
B~ GbF*j accident insurance scheme 意外保险计划
.* Y accident year basis 意外年度基准
*i%.;Z" accommodation 通融；贷款
=8.
,43+ accommodation bill 通融票据；空头票据
X&`t{Id?6 accommodation party 汇票代发人
E{`fF8]K account balance 帐户余额；帐户结余
45c $nuZ account book 帐簿
*] )
`z8Ox account collected in advance 预收款项
]h+j)J}[A account current book 往来帐簿
qR8Lh( "i account of after-acquired property 事后取得的财产报告
FcU SE account of defaulter 拖欠帐目
R__OP`! account payable 应付帐款
^jZbo { account payee only [A/C payee only] 只可转帐；存入收款人帐户
8Fu(Ft^9 account receivable 应收帐款
LU%E:i| account receivable report 应收帐款报表
",; H`V account statement 结单；帐单；会计财务报表
0'C1YvF account title 帐户名称；会计科目
@RKr yY) accountant's report 会计师报告
@ q7I4 Accountant's Report Rules 会计师报告规则
uy$e?{Jf accounting and auditing procedure 会计与审计程序；会计与核数程序
Z@!+v 19^ Accounting Arrangements 《会计安排》
%7. 30CA|# accounting basis 会计基础
hRhe& , v accounting by Official Receiver 破产管理署署长呈交的帐目
tT_\ i6My Accounting Circular 《会计通告》
!pX>!&sb accounting class 会计类别
x'< X!gw accounting date 记帐日期；会计结算日期
+ [mk<pQ accounting for money 款项核算
HIZe0%WPw Accounting Officer 会计主任
igPX#$0XU accounting period 会计报告期；会计期
W^l-Y %a/o accounting policy 会计政策；会计方针
2E' UZ
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!%c\N8<>GD accounting principle 会计准则
)jP1or accounting record 会计记录
Yc ?*dUV accounting report 会计报告
e(t\g^X Accounting Services Branch [Treasury] 会计事务部〔库务署〕
@:#eb1 <S Accounting Society of China 中国会计学会
p<"m[Dt] accounting statement 会计报表
zQ d
2 accounting system 会计制度；会计系统
SE %pw9 accounting transaction 会计事项；帐务交易
-uf|w? accounting treatment 会计处理
[7Oe3= accounting year 会计年度
UP,c | accretion 增值；添加
%7+qnH*;r accrual 应计项目；应累算数目
zK@@p+n_#. accrual basis 应计制；权责发生制
H G^'I+Yn accrual basis accounting 应计制会计；权责发生制会计
&Z%?!.4j@ accrue 应累算；应计
j Nk%OrP] accrued benefit 应累算利益
l]8uk^E accrued charges 应计费用
0 @oJFJrO accrued cumulative preference share dividend 应累算的累积优先股股息
ud('0 r',D accrued expenses 应累算费用
*$g-:ILRuZ accrued interest payable 应付利息；应计未付利息
vr =#3> accrued interest receivable 应收利息；应计未收利息
+CNv l accrued right 累算权益
X'iWJ8 accruing profit 应累算的利润
wFZP,fQ9l accumulated fiscal reserve 累积财政储备
.?$gpM?i accumulated profit 累积利润；滚存溢利
4.t-i5 accumulated reserve 累积储备
]c'A%:f< accumulation of surplus income 累积收益盈余
vdwsJPFbc acquired assets 既得资产
Gk6iIK acquisition 收购；购置；取得
>z@0.pN]7 acquisition cost 购置成本
ZJiG!+-j acquisition expenses 购置费用
S)@j6(HC4 acquisition of 100% interest 收购全部股权
sQZhXaMa $ acquisition of control 取得控制权
9G2Fs M|, acquisition of fixed assets 购置固定资产
I; rGD^ acquisition of shell “买壳”
c]!V'#U acquisition price 收购价
WH^%:4 act of God 天灾
a\*yZlXKs acting partner 执事合伙人
5 nx 1 i active market 买卖活跃的市场；交投畅旺的市场；旺市
w``U=sfmV active partner 积极参与的合伙人
>^3i|PB active trading 交投活跃
Qo|\-y-# actual circulation 实际流通
PCtzl ) actual cost 实际成本
*s3/!K actual expenditure 实际开支；实际支出
7@W>E;go actual income 实际入息；实际收入；实际收益
X"eYK/7 actual market 现货市场
vnuN6M{ actual price 现货价；实际价格
Iu=(qU actual profit 实际利润
c-sf g>0 ^ actual quotation 实盘；实际价位；实际报价
5Gm_\kd actual year basis 按实际年度计算
c 7H^$_^ = actuals 实货
} 0 y"F actuarial investigation 精算调查
|`FY1NN
actuarial principle 精算原则
KM ax$ actuarial report 精算师报告
!j-Z Lq:; Actuarial Society of Hong Kong 香港精算学会
G 01ON0 actuarial valuation 精算师估值
A,!-{/w c actuary 精算师
&$H!@@09|w ad referendum agreement 暂定协议；有待覆核的协定
d&>^&>?$zh ad valorem duty 从价税；按值征税
5) X=*I ad valorem duty system 从价税制
cFX p ad valorem fee 从价费
GTHt'[t@; ad valorem tariff 从价关税
R=\IEqqsi additional allowance 额外免税额
~ a2}(] additional amount for unexpired risk 未过期风险的额外款额
!dq.KwL additional assessable profit 补加应评税利润
w,D+j74e$ additional assessment 补加评税
"#g}ve, additional commitment 额外承担
E!F^H^~$8 additional commitment vote 额外承担拨款
&UFZS94@r additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
~wdGd+ez additional dependent parent allowance 供养父母额外免税额
#AY&BWS$ additional provision 额外拨款
{_*yGK48n additional stamp duty 附加印花税
)t%b838l% additional tax 补加税罚款；补加税款
\Vk:93OH21 Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
Q+{n-? : adjudged bankrupt 被裁定破产
Nz-&MS adjudicated bankrupt 裁定破产人
);YDtGip J adjudication fee 裁定费；评定印花税额手续费；评估契据费
r.U`Kh]K adjudication of bankruptcy 裁定破产；宣告破产
Q,Eo mt adjudication of insolvency 裁定无力偿还债务
k;Y5BB adjusted actual 经调整的实数；调整后的实数
VIbq:U adjusted current assets 经调整的流动资产；调整后的流动资产
E{vbO/|kf adjusted figure 经调整的数字；调整后的数额
N2o7%gJw adjusted liabilities 经调整的负债；调整后的负债
*m (=V1" adjusted loss 经调整的亏损；调整后的亏损
\Oo Wo 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
%a7$QF] adjusted profit 经调整的利润；调整后的利润
izR"+v adjusted surplus 经调整的盈余额；调整后的盈余额
~ }Pfu adjusted value 经调整的价值；调整后的价值
P$,Ke< adjustment 调整；修订；理算〔保险〕
$/ ],tSm adjustment centre 调剂中心
|uJ%5y# adjustment lag 调整过程的时间差距；调整时差
Dha1/g1q adjustment mechanism 调整机制
;9#KeA _ adjustment of loss 亏损调整
ia?
c0xL adjustment process 调整过程；调整程序
| V(0GB adjustment range 调整幅度
yt2PU_), administered exchange rate 受管制汇率
6L~n.5B~o Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
4^d?D!j administration expenses 行政费用
0*v2y*2V administration fee 手续费；行政费
Gq P5Kx+= administration in bankruptcy 破产管理
$:^td/p J administration order 遗产管理令
Ho] su? administrator 管理人；遗产管理人
;AG()NjOO: administrator of the estate 遗产管理人
19] E 5'AI admission of debt 债项承认书
W@esITr admission of proof 接纳债权证明
+w~oH = advance 放贷款项；垫付款项；预支款项；预付款项
Uw:"n]G]D? advance account 暂支帐目；预付款帐户
M3au{6y advance compensation 预付补偿金
d_P` qA advance from shareholder 股东垫款
#0 <XN LM advance pending reimbursement 预支以待日后付还
Pzem{y7Ir advanced economy 先进经济体系
1 -b_~DF advancement 预付；预付财产
& 5R&k0i r advances warrant 垫款令
+cRn%ioVi advancing 贷出
[ N'h%1]\ adverse balance 逆差
.]K%G\*`: adverse exchange 逆汇
A=>u
1h69 advertisement addressed to shareholders 在报章刊登的致股东通告
D m9sL! advice for collection 托收通知书
X wtqi@zlE advice of drawing 提款通知书；汇票通知书
h
yIV.W/ advice of payment 付款通知
[-x7_=E# Advisory Committee [Securities and Futures Commission]
k;W
XB|k 谘询委员会〔证券及期货事务监察委员会〕
`H+ lPM66 Advisory Committee on Diversification 经济多元化谘询委员会
4&iCht
= affidavit 誓章；遗产申报誓章
Z30A{6} affidavit of no receipt 述明无收款的誓章
"wc<B4" affiliate 联号；联营公司；附属公司
2Z%O7V~u affiliated company 附属公司；联号；联营公司
IVmo5,&5( affirmation [estate duty] 非宗教式宣誓〔遗产税〕
E(|>Ddv B& affordability 负担能力
8cQ'dL`( African Development Bank [AfDB] 非洲开发银行
yh=N@Z*zP after-acquired property 事后取得的财产
Bbp|!+KP{( after-hours dealing 市后交易
q cno^8R after-tax profit 税后盈利；税后利润；税后溢利
LH6 vLuf agency agreement 代理协议
}PpUAt~ g agency expenses 代理机构的开支
_
x*3 PE agency fee 代理费
fXB0j;A Agency Law 《代理法》
`F6C- agent 代理人；承销人
p b,. r agent of company 公司代理人
:v 4]D4\o agent's fee 代理人费；经纪费
&m vSiyKX aggregate 总计；总数；总体数字
WF "k[2 aggregate amount 总款额；总额
DV{=n C aggregate assets and liabilities 总体资产与负债
Hx:;@_g q aggregate at constant price 按固定价格计算的总体数字
hv+zGID7 aggregate demand 总需求
PI<vxjOK` aggregate gross position 总持仓量
1Y Mh1+1 aggregate limit 总限额
E\$W_Lmr aggregate of salaries tax 合计薪俸税
Q@H V- (A aggregate performance 总体表现；总体业绩
0CvUc>Pj`" aggregate supply 总体供应
-{A<.a3P}= aggregate surplus 总盈余
J8D,ZfPN`d aggregate total 整体总额
o" SMbj aggregate value 总值；合计价值
GKCroyor aggregated basis 合计基准
L%5% T;0'~ aggregated net chargeable income 合计应课税入息实额
\j.:3X r aggregation 合并计算；合计；总和
p 4)Q&k! aggregation of incomes of husband and wife 夫妇入息合并计算
wN X]7wMX aggregation of property 财产的总和
?% kV?eu' agio 差价；贴水
|7K bpj 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》
S[QrS 7 Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
I 2DpRMy 《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》
C*l JrFpB Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
9>$p 《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》
-Qe Z#w| Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
A\;U 3Zu 《香港政府和大韩民国政府关于相互促进和保护投资协定》
We z 5N agreement for a settlement 授产协议
O'~+_ykTl agreement for assignment 转让协议
hzC >~Ub5 agreement for sale 售卖协议；买卖协议
U ;I9 bK8 agreement for sale and purchase 买卖协议
Aa]" agreement for the payment of interest 支付利息协议
t:c.LFrF agreement for the repayment of money 还款协议
/L#?zSt agreement of reinsurance 再保险协议
mcok/,/ Agricultural Bank of China 中国农业银行
"I TIhnE air passenger departure tax 飞机乘客离境税
lRdChoL$2 Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
Ct|A:/z( airport tax 机场税
_a MF?Pj~m alcohol duty 酒精税
GJUL $9 alienation 让与；让渡；转让
F gI3 alimony 生活费；赡养费
l+0P All Ordinaries Index [AOI] 所有普通股指数
?hM64jI| all risks 全险；综合险
/Q )\ + All Sales Record for Stock Market 《股票市场成交报告》
j~QwV='S Allied Capital Resources Limited 新联财务有限公司
A(N4N all-items index [Consumer Price Index] 总指数〔消费物价指数〕
\di = allocation letter 拨款信件
XZwK6F)L allocation of fund 分配款项；预留款项
c "xK`%e allocation of profit 利润分配；溢利分配
yppo6 HGD allocation warrant 拨款令
$7 uA%|\ allotment 分配；配股
HorDNRy u allotment notice 股份配售通知；配股通知
p<;0g9,1 allotment of shares 股份分配
#D|p2L$ allowable 可获宽免；免税的
39jG8zr=Z[ allowable business loss 可扣除的营业亏损
-{+}@? allowable expenses 可扣税的支出
l@:0e]8|o allowance 免税额；津贴；备抵；准备金
wdZ/Xp9] allowance for debts 债项的免税额
#89!' W allowance for depreciation by wear and tear 耗损折旧免税额
=rK+eG#, allowance for funeral expenses 殡殓费的免税额
>OK^D+v"j allowance for inflation 为通货膨胀而预留的款项；通胀准备金
8.~kK<)! allowance for repairs and outgoings 修葺及支出方面的免税额
yOKI*.} allowance to debtor 给债务人的津贴
%PJQ%~
A alteration of capital 资本更改
-!9G0h&i| alternate trustee 候补受托人
Q3SS/eNP amalgamation 合并
Y4( ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
K4);HJ|= ambit of charges 征税范围；收费范围
8x{'@WCG% amended valuation 经修订的估值
b YPK h American Commodities Exchange 美国商品交易所
'Z |mQZN American Express Bank Limited 美国运通银行
ctJE+1#PH American Stock Exchange 美国证券交易所
<^uBoKB/f amortization 摊销
bs'n+:X ` amount due from banks 存放银行同业的款项
]0\MmAJRn amount due from banks abroad 存放海外银行同业的款项
VD\=`r)nT amount due from holding companies 控股公司欠款
e0 T\tc amount due from local banks 存放本港银行同业的款项
A +)`ZTuO amount due to banks 银行同业的存款
2Wb]4- amount due to banks abroad 海外银行同业的存款
#5j\C+P}| amount due to holding companies 控股公司存款
a@*\o+Su amount due to local banks 本港银行同业的存款
K_-MYs. amount due to outport banks 外埠银行同业的存款
\^%}M!tan amount for note issue 发行纸币的款额
C'X!\}f.b/ amount of bond 担保契据的款额
S Z$Kz n amount of consideration 代价款额
IaXeRq?< amount of contribution 供款数额
OBAi2Vw amount of indebtedness 负债款额
w+{LA S amount of principal of the loan 贷款本金额
Tu 7QCr5* amount of rates chargeable 应征差饷数额
"-J -k= amount of share capital 股本额
L,@lp amount of sums assured 承保款额
>e"#'K0?\ amount of variation 变动幅度
mdg i5v amount of vote 拨款数额
#lW`{i amount payable 应付款额
8ITd Sg amount receivable 应收款额
b>N8F^}~O Amsterdam Stock Exchange 阿姆斯特丹证券交易所
&9)\wnOS analysis 分析
>oe]$r ancillary risk 附属风险
*`RkT c G annual account 周年帐目；周年帐目报表；年度决算；年结
N* &1GT#9 annual accounting date 年结日期
8pgEix/M5o annual allowance 每年免税额；年积金；年度津贴；年津
bbyg8;/ annual balance 年度余额
5o8EC"
0 annual disposable income 每年可动用收入
{,~3.5u annual estimates 周年预算
}~e%J( annual fee 年费
cp J|w3x B annual general meeting 周年大会
Hg$lXtn] annual growth rate 年增率；每年增长率
~`:L?Jkb6H annual long-term supplement 长期个案每年补助金
1PV'?tXp( annual pensionable emolument 可供计算退休金的年薪
EJNU761 annual report 年报
C-[eaHJ'$ Annual Report on the Consumer Price Index 《消费物价指数年报》
9 j9TPyC/2 annual return 周年报表；周年申报表；每年报税表格
v Op K Np Annual Return Rules 《周年报表规则》
=$Nq annual review of consumer prices 每年消费物价回顾
[mGLcg6Fw annual roll-forward basis 逐年延展方式
;x@~A^< el annual salary 年薪
}@+:\ annual statement 年度报表；年度决算表
"5w a91* Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
?oHpFlj annuitant 年金受益人
c|@bwat4 annuity 年金
^qD$z=z - annuity contract 年金合约
] F'e
aR annuity on human life 人寿年金
sI^Xb@'09$ antecedent debt 先前的债项
6MMOf\
ante-dated cheque 倒填日期支票
1F&Trqq anticipated expenditure 预期开支
-0 x
# anticipated net profit 预期纯利
o!ebs0 anticipated revenue 预期收入
#Kex vP&* anti-inflation measure 反通货膨胀措施
~g ZLY ls anti-inflationary stance 反通货膨胀立场
k5.Lna apparent deficit 表面赤字
DwE[D]7o apparent financial solvency 表面偿债能力
S2GxV/E apparent partner 表面合伙人
f5VLw`m}.8 application for personal assessment 个人入息课税申请书
EVC]sUT application of fund 资金应用
0*D$R `$ application to release as liquidator and to destruct the books of accounts and documents
!_'ur>iR 申请免除清盘人职务及毁灭帐簿与文件
T&u5ki4NE appointed actuary 委任精算师
Lh b35;\ appointed auditor 委任核数师；委任审计师
U7}yi$WT appointed trustee 委任的受托人
A1>OY^p3% appointer 委任人
70tH:Z )" apportioned pro rata 按比例分摊
WX|`1b apportionment 分配；分摊
CxO ob1@ Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
dufu|BL|} apportionment formula 分摊方程式
Ata:^qI apportionment of estate duty 遗产税的分摊
:hk5 .[ appraisal 估价；评估
%oa-WmWm appreciable growth 可观增长
3>`mI8 $t appreciable impact 显着影响
W_(j3pV?Ml appreciable increase 可观增长
ARwD~ Tr appreciation 增值；升值
SdxDa appreciation against other currencies 相对其他货币升值
hxd`OG<gF appreciation of the exchange value of Hong Kong dollar 港元汇值上升
94.D HZqh appreciation tax 增值税
DJ [#5h5 appropriation 拨款；拨用；拨付
EF }\brD1 appropriation account 拨款帐目
nIy}#MUd|q Appropriation Bill 拨款法案
Y}|X|!0x appropriation-in-aid system 补助拨款办法
vJc- 6EO approved assets 核准资产
T9_RBy;% approved basket stock 认可一篮子证券
>T 3- approved budget 核准预算
{~"/Y@&]R approved charitable donation 认可慈善捐款
mt p+rr approved charitable institution 认可慈善机构
]e>w }L(gV approved currency 核准货币；认可货币
hwBfdZ approved estimates 核准预算
9YQb & approved estimates of expenditure 核准开支预算
`yXg{lk approved overseas insurer 核准海外保险人
}DfshZ0QM approved overseas trust company 核准海外信托公司
e9 5Lo+:f approved pooled investment fund 核准汇集投资基金
O- GJ- approved provident fund scheme 认可公积金计划
&L Zn
FR approved provision 核准拨款
{xB!EQ" approved redeemable share 核准可赎回股份
s.N/2F& *W approved regional stock 认可地区性证券
Tc &z: approved retirement scheme 认可退休金计划
zFw s:_ i approved subordinated loan 核准附属贷款
I%X6T@P arbitrage 套戥；套汇；套利
j2.|ln"! arbitrageur 套戥者；套汇者
{Y=WW7:Qx arbitrary amount 临时款项
~{B7 k: arrangement 措施；安排；协定
ju8q?Nyhs arrears 欠款
MvHm)h arrears of pay 欠付薪酬
j9 4=hJVKi arrears of revenue 逾期未收税款；逾期未收的帐项
0c'<3@39k| articles of association 组织章程；组织细则；组织章程细则
KNpl:g3{<Q Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
'(yAfL 9} ascertainment of profit 确定利润
g:D>.lKd "Asia Clear" “亚洲结算系统”
R0]1x Gz Asia Commercial Bank Ltd. 亚洲商业银行有限公司
(\hx` Yh=> Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
i8[t=6Rm@ Asian Development Fund [ADF] 亚洲发展基金
0g y /:T Asian dollar bond 亚洲美元债券
%D}kD6= Asian dollar market 亚洲美元市场
| w1Bq Asian dollar rate 亚洲美元利率
FR4QUk Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
}`QUHIF Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
JG!m c7 asked price 沽盘；喊价；索价；卖方报价
`maKN \; assessable income 应评税入息
,+vy,<e& assessable loss 应评税亏损
R_ ,U Mt assessable profit 应评税利润
2U\u4N O{ assessable value 应评税值
K'Tm_"[u assessed profit 估定利润
I{9Qe R I assessed value 经评估价值
>WQMqQ^t@ assessment 评税；评定；估价；评税单
NI}yVV assessment number 评税编号；估价编号
wh\}d4gN assessment of additional tax 补加税评税
Ng>5?F^v assessment of performance 业绩评估；实绩评价
YY((V@|K Assessor 评税主任
7BjJhs asset price bubbles 资产价格泡沫
(Hz ^)5(~ asset-backed securities 具资产保证的证券
ZaDyg"Tw+ assets accretion 资产增值
)oDHeU<& assets and liabilities 资产与负债
z Rl3KjET assets betterment statement 资产递增表；资产改进表
'}JhzKNj assets lending 实物放款；有抵押贷款
X!Mx5fg assets of the company passing on the death 死者去世时转移的公司资产
B=yqW assets pledged as security for liabilities 用作负债抵押的资产
K{cD+=]{ assets portfolio 资产投资组合
DV+xg3\(>1 assets price 资产价格
t ?ZI".> assets quality 资产质素
^ft>@ =K(| assets realization 资产变现
Y E s & assets refinancing arrangement 资产再集资安排
R{3N& C assets securitization 资产证券化
YX7L?=;.@ assets situated outside Hong Kong 在香港以外地方的资产
*:YiimOY" assets stripping 削减资产；拆卖资产
"Hb"F?Yb assets value 资产值
KRLQ # ,9 assignee 承让人
WJndoB.f[2 assignment 转让；转让书；转让契
>#;.n(y assignment of interest 权益转让
c74.< @w assignment of letters patent and trade mark 专利证书及商标转让
`d
+Da=L assignment of property 物业转让；物业转让书
YTX,cj#D^& assignment right 转让权
kg~mgMR+w assignor 转让人
L9 \1+rq associate 有联系的人；有关连人士；相联者；合伙人；联系人
FLCexlv^ Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
G5RR]?@6V associate member 附属会员
5C*Pd
Wpl associated body corporate 相联法人团体
t#/YN.@r associated company 相联公司；联属公司
ZrxD`1L associated corporation 相联法团
P[#e/qnXu| Association of Chartered Certified Accountants [ACCA] [United Kingdom]
b#Z{{eLny 公认会计师公会〔英国〕
V>%rv' G8 Association of Futures Exchange Brokers 香港期货经纪协会
V _/%b)* Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
dvx#q5f_S association of underwriters 承保人组织
}DE g-j,F assumption of control 接管
B5VKs,g assurance 担保；保险；转易；转易书
ygS;$2m%2 assurance of interest 权益的转易
y$F'(b| ) at 19XX price 按一九ＸＸ年价格计算
AGO+p(6d=g at a discount 按赔价计算；按贴水价格计算；打折扣
Ae^~Cz1qz at a premium 按溢价计算；按升水价格计算
} FlT%>Gw at call 通知付款；按通知
?|C2*?hZ+ at constant market price 按固定市价计算
%lx!. G at constant price 按固定价格计算
@* jz
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uk]$#TV*q> at current market price 按当时市价计算；按现时市价计算
ua Gk6S at current price 按当时价格计算；按现时价格计算
+I:Unp at factor cost 按要素成本计算；按生产要素成本计算
};bEU wGWf at money-of-the-day price 按付款当日价格计算
nQtWvT at or better 按指定或较佳价位〔买卖指令〕
u R4 z &y at par 按面值计算；平价
PbgP\JeX at sight 见票即付
` $<.pOm at the close 按收市盘
| ' 8Nh at the opening 按开市盘
Nk
8 B_{ attestation 见证；见证条款
7Lc]HSZ o, at-the-money option 平价期权
)?n aN attorney 受权人；受托代表人
o>i4CCU+ attornment 新拥有人承认书
A5 RN5`} attributable profit 可归属利润
]G= L=D^cK attributable share value 可归属股份价值
K5VWt)Z # Auckland Stock Exchange 奥克兰证券交易所
m6K}|j auction 拍卖
6NuD4Ga auctioneer 拍卖商
_L UhZlw audit 审计；核数
K.nHii Audit Commission 审计署
(sTpmQx,b Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
Y>T-af49 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〕
$}q2 3 audit review 帐目审查
GPv1fearl Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
LTCb @L{^i audited account 审计帐目；经审计的帐目
#s( BuVU audited annual account 经审计的周年帐目
T_
<@..C audited balance sheet 经审计的资产负债表
S9D<8j^ auditor 核数师；核数主任；审计师
#PW9:_BE auditor's certificate 核数师证明书；审计师证明书
oUr66a/[U auditor's report 核数师报告；审计师报告
9@:2wR | Aussie bond 澳元债券
_QE qk@ql austerity budget 紧缩预算
m%?pf2%I# Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
xY8$I6 Australia All Ordinaries Index 澳洲所有普通股票指数
t]g-CW 3 Australian Dollar [AUD] 澳元
o5O#vW2Il& Australian Options Market 澳大利亚期权市场
(k)v!O- Australian Securities Commission 澳洲证券事务监察委员会
w w3-^v Australian Society of Certified Practising Accountants 澳洲执业会计师公会
z`}qkbvi Australian Stock Exchange 澳大利亚证券交易所
1;8UC;, Austrian Schilling [ATS] 奥地利先令
S-b/ S5 authentication 认证；鉴证
?V.cOR`6 authority to purchase 委托购买证；委购书
w\u=)3qyVV authorization 认可；核准；授权；授权书
8)3*6+D authorization by direction 指示授权
cN6X#D authorization by instruction 指令授权
E h vX)s authorization by warrant 令状授权
%y[h5 *y* authorization of unit trust 单位信托的认可
f:w?pE authorized agent 指定代理人
CL;}IBd a authorized capital 法定资本
OU.6bmWy| authorized clerk 出市员
Tc:)-
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@4#c&h 3 authorized financial institution 认可财务机构
}W8;= $jr authorized fund 认可基金
e4_rC'= authorized fund house 获授权的基金公司；认可基金公司
c )g\ / authorized institution 认可机构
R nE 4<Cy authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
w<3#1/g!2B authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
>J?fl8 authorized insurer 获授权保险人；获认可承保人
6ex/TySM authorized investment 特准投资项目
: /N0!&7 authorized person 获授权人
y u|8_<bq authorized representative 获授权代表
$G+@_' authorized share capital 法定股本
~P,lz!h e_ automated quotation system 自动报价系统
,HV(l+k {| Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
0<@KG8@hI; 自动交易系统〔香港期货交易所有限公司〕
IdYt\^@> automatic adjustment mechanism 自动调整机制
RJ&RTo automatic adjustment system 自动调整系统
xn(kKB . Automatic Clearing House 自动票据交换所
At>DjKx]O automatic exchange rates accumulation system 自动化汇率累集系统
vWv" Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
T2W eE@o automatic teller machine [ATM] 自动柜员机
g2ixx+`?|: autopay 自动转帐
lU\ [aNs available assets 可用资产
]^7@}Ce_ available fiscal reserve 现存财政储备
h"Q8b}$^) available profit 可用利润
wv 1iSfW Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
5m 4P\y^a average 平均；平均数；海损
=R|HV;9 h average basic salary 平均基本薪金
]|a g average consumer expenditure 平均消费开支；一般消费开支
A,<E\ average cost 平均成本
iy!=6 average cost of land production 增辟土地平均成本
n'Lr QU average daily turnover 平均每日成交额
Uz8ff average daily wage rate 平均每日工资率
#A/ average expenditure pattern 平均开支模式
Rsk 4L0 average growth rate 平均增长率
$GcqBg-Hi average net fixed assets 固定资产平均净值
]p GL`ge5 average of relatives 相对价格平均数
q`7PhA average price 平均价格
:\c ^*K(9 average propensity to consume 平均消费倾向；一般消费倾向
m? }6)\ob average propensity to save 平均储蓄倾向；一般储蓄倾向
p27~>xQ average rate 平均率
P |E| $)m average revenue 平均收入；平均收益
rJ4S %6w average stock 平均库存；平均存货
FVbb2Y?R average yearly rent 平均年租
f~R(D0 @ avoidance of double taxation 避免双重课税
R+z2}}Z!` avoidance of tax 避税
