A:
]N'% l]_$ A share Ａ股；甲类股份
yn]Sc<uK abatement of tax 减税；减扣免税额
Lhux~,EH ABN AMRO Bank N.V. 荷兰银行
xl,%
Z~[ above-the-line expenditure 线上项目支出；经常预算支出
|X A0F\ above-the-line receipt 线上项目收入；经常预算收入
w5PscEc ABSA Asia Limited 南非联合亚洲有限公司
%(khE-SW absolute change 绝对数值变更
fw,,cu`YA absolute expenditure 实际开支
m{RXt absolute guideline figure 绝对准则数字
nM .g8d K absolute interest 绝对权益
[Z:P{yr absolute order of discharge 绝对破产解除令
inO;Uwlv absolute profit margin 绝对利润幅度
)}N:t:rry absolute value 实值；绝对值
.|go$}Fk absolutely vested interest 绝对既得权益
p~8 O6h@J absorbed cost 已吸收成本；已分摊成本
JZxA:dg
l absorption 吸收；分摊；合并
c,;VnZ
9wC absorption rate 吸收率；摊配率；分摊率
_^ (1Qb[ ACB Finance Limited 亚洲商业财务有限公司
t'At9<ib acceptable form of reciprocity 合理的互惠条件
H9ES|ZJ s acceptable rate 适当利率；适当汇率
579D acceptance agreement 承兑协议
\W C,iA%Y acceptance for honour 参加承兑
+CdUr~6 acceptor 承兑人；接受人；受票人
e>e$ {\ =, acceptor for honour 参加承兑人
Bi
\fB-| accident insurance 意外保险
IaSPwsvt' Accident Insurance Association of Hong Kong 香港意外保险公会
u4x tlGt5 accident insurance scheme 意外保险计划
)mwwceN accident year basis 意外年度基准
p A_u;* accommodation 通融；贷款
Hqs-q4G$ accommodation bill 通融票据；空头票据
gAztdA sLM accommodation party 汇票代发人
P, )D0i account balance 帐户余额；帐户结余
q|] CA account book 帐簿
_wb]tE ~g account collected in advance 预收款项
l#^?sb G account current book 往来帐簿
'R-\6;3E>9 account of after-acquired property 事后取得的财产报告
` ~=z0I account of defaulter 拖欠帐目
WUz69o be account payable 应付帐款
NnHaHX account payee only [A/C payee only] 只可转帐；存入收款人帐户
aBaiXv/* account receivable 应收帐款
*Us}E7/"' account receivable report 应收帐款报表
L(Twclrb account statement 结单；帐单；会计财务报表
0<@['W}G account title 帐户名称；会计科目
\rUKP""m accountant's report 会计师报告
8VQ!&^9!U# Accountant's Report Rules 会计师报告规则
5; /q[oXI accounting and auditing procedure 会计与审计程序；会计与核数程序
}2RbX,0l9 Accounting Arrangements 《会计安排》
7"aN7Q+EbI accounting basis 会计基础
&gS-.{w " accounting by Official Receiver 破产管理署署长呈交的帐目
N.z2eo Accounting Circular 《会计通告》
l"d XL"h accounting class 会计类别
c\rP
-"C accounting date 记帐日期；会计结算日期
,@;|+C accounting for money 款项核算
4<UAT|L^` Accounting Officer 会计主任
qCrp c= accounting period 会计报告期；会计期
lv!j accounting policy 会计政策；会计方针
T>(X`( accounting practice 会计惯例
&)tv4L& accounting principle 会计准则
,G VX1B? accounting record 会计记录
ZLKbF9lo accounting report 会计报告
xL.m <XDL Accounting Services Branch [Treasury] 会计事务部〔库务署〕
0Mn |Yb4p Accounting Society of China 中国会计学会
r7_%t_O|IL accounting statement 会计报表
$X Uck[ accounting system 会计制度；会计系统
\Q}Y "oq accounting transaction 会计事项；帐务交易
U.~G{H`G,u accounting treatment 会计处理
PbvA~gm accounting year 会计年度
fOSk >
gK accretion 增值；添加
]C"?xy accrual 应计项目；应累算数目
4l*cX1! accrual basis 应计制；权责发生制
o@360#njF accrual basis accounting 应计制会计；权责发生制会计
f!YlYk5 accrue 应累算；应计
|H^v8^%>zm accrued benefit 应累算利益
nxuH22: accrued charges 应计费用
Gq[5H(0/c accrued cumulative preference share dividend 应累算的累积优先股股息
T`]%$$1s accrued expenses 应累算费用
_qf~
hhi accrued interest payable 应付利息；应计未付利息
`0U\|I# accrued interest receivable 应收利息；应计未收利息
nTGf accrued right 累算权益
-UidU+ES; accruing profit 应累算的利润
#0h}{y
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accumulated fiscal reserve 累积财政储备
hTEb?1CXU accumulated profit 累积利润；滚存溢利
[6g$;SicT accumulated reserve 累积储备
4Lk<5Ho accumulation of surplus income 累积收益盈余
J^#g?RHN>m acquired assets 既得资产
\DE,
, acquisition 收购；购置；取得
C"5P7F{ acquisition cost 购置成本
fHZ9w K> acquisition expenses 购置费用
i qxMTH#! acquisition of 100% interest 收购全部股权
1|G\&T acquisition of control 取得控制权
yI d1J acquisition of fixed assets 购置固定资产
Y[PC<-fyf acquisition of shell “买壳”
aLW3Ub{ h acquisition price 收购价
{Z <`@\K3 act of God 天灾
D[]0/+, acting partner 执事合伙人
ipGxi [Vav active market 买卖活跃的市场；交投畅旺的市场；旺市
( ?(gz#- active partner 积极参与的合伙人
+U ziO#D active trading 交投活跃
v\G 7V actual circulation 实际流通
!+Y +P? actual cost 实际成本
- "H$ &p~ actual expenditure 实际开支；实际支出
k &5T-\ q actual income 实际入息；实际收入；实际收益
t%^&b'/Z actual market 现货市场
K^"l.V#J actual price 现货价；实际价格
(
6zu*H) actual profit 实际利润
DEkv ,e actual quotation 实盘；实际价位；实际报价
havmhS )O actual year basis 按实际年度计算
G{X7;j e actuals 实货
C]JK'K<7- actuarial investigation 精算调查
eF7I 5k4 actuarial principle 精算原则
7y30TU actuarial report 精算师报告
5/ U {b5 Actuarial Society of Hong Kong 香港精算学会
7>r[.g actuarial valuation 精算师估值
|"Zf0G actuary 精算师
^K J #dT ad referendum agreement 暂定协议；有待覆核的协定
+C7W2!I[G2 ad valorem duty 从价税；按值征税
l+y;>21sTu ad valorem duty system 从价税制
sb_/FE5e ad valorem fee 从价费
cg]Gt1SU ad valorem tariff 从价关税
$E; Tj|W additional allowance 额外免税额
ydY( *] additional amount for unexpired risk 未过期风险的额外款额
rrgOp5aV" additional assessable profit 补加应评税利润
^%Y-~yB- additional assessment 补加评税
ps` j>vX* additional commitment 额外承担
:,qvqh][ additional commitment vote 额外承担拨款
/L(}VJg- additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
+]wM$bP additional dependent parent allowance 供养父母额外免税额
=Sr<d|\O additional provision 额外拨款
] FvGAG.* additional stamp duty 附加印花税
#> G:6'r additional tax 补加税罚款；补加税款
/ !>OWh*~ Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
4IY| < adjudged bankrupt 被裁定破产
]3 GO_tL adjudicated bankrupt 裁定破产人
AG% [?1IXW adjudication fee 裁定费；评定印花税额手续费；评估契据费
/4 K d adjudication of bankruptcy 裁定破产；宣告破产
+zDRed_]=_ adjudication of insolvency 裁定无力偿还债务
zHNBX
Rx adjusted actual 经调整的实数；调整后的实数
/G]/zlUE adjusted current assets 经调整的流动资产；调整后的流动资产
RTg\c[=w adjusted figure 经调整的数字；调整后的数额
S^D@8<6GJ adjusted liabilities 经调整的负债；调整后的负债
<?D I !~ adjusted loss 经调整的亏损；调整后的亏损
jvR(e" 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
UB8n,+R adjusted profit 经调整的利润；调整后的利润
'ks .TS& adjusted surplus 经调整的盈余额；调整后的盈余额
@aFk|.6 adjusted value 经调整的价值；调整后的价值
WO!OaC?+B, adjustment 调整；修订；理算〔保险〕
_ 3>E+9TQ adjustment centre 调剂中心
.X.6<@$ adjustment lag 调整过程的时间差距；调整时差
rqBoUS4 adjustment mechanism 调整机制
w 3b?i89 adjustment of loss 亏损调整
y}={S,z%22 adjustment process 调整过程；调整程序
y eIS} O adjustment range 调整幅度
! or_CJ8% administered exchange rate 受管制汇率
g__s(
IJ Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
='1hv v/ administration expenses 行政费用
j bT{K|d- administration fee 手续费；行政费
6v%ePFul administration in bankruptcy 破产管理
]^wr+9zd administration order 遗产管理令
6#jql administrator 管理人；遗产管理人
%B1TN#KoT administrator of the estate 遗产管理人
mv,a>Cvs[ admission of debt 债项承认书
[x=(:soEqC admission of proof 接纳债权证明
LN$T.r+ advance 放贷款项；垫付款项；预支款项；预付款项
d>MDC
.
j advance account 暂支帐目；预付款帐户
tV pXA'"!x advance compensation 预付补偿金
X+ u1p? advance from shareholder 股东垫款
=\)zb '\=d advance pending reimbursement 预支以待日后付还
};P=|t(r advanced economy 先进经济体系
rxy5N rue advancement 预付；预付财产
PX23M|$! advances warrant 垫款令
b-@9Xjv advancing 贷出
' +iLW~ adverse balance 逆差
XMP4YWuVc adverse exchange 逆汇
_p9"MU&} advertisement addressed to shareholders 在报章刊登的致股东通告
Xnh&Kyz`v advice for collection 托收通知书
^ PJN$BJx advice of drawing 提款通知书；汇票通知书
<|G!Qn?2- advice of payment 付款通知
7cB{Iq0+ Advisory Committee [Securities and Futures Commission]
E vY^]M_U 谘询委员会〔证券及期货事务监察委员会〕
`@ ,Vbn^_ Advisory Committee on Diversification 经济多元化谘询委员会
{<}Hut:a affidavit 誓章；遗产申报誓章
\WdSj affidavit of no receipt 述明无收款的誓章
x\:KfYr4Y; affiliate 联号；联营公司；附属公司
v,~f G>Y} affiliated company 附属公司；联号；联营公司
+`m I\+y, affirmation [estate duty] 非宗教式宣誓〔遗产税〕
<rui\/4NJ affordability 负担能力
:w |=o9J African Development Bank [AfDB] 非洲开发银行
G^VOA4 after-acquired property 事后取得的财产
bF,.6iKI after-hours dealing 市后交易
't*]6^ after-tax profit 税后盈利；税后利润；税后溢利
-U9C{q?h agency agreement 代理协议
ku}`PS0UGd agency expenses 代理机构的开支
o >yXEg agency fee 代理费
}1Mf0S Agency Law 《代理法》
d,
?GW agent 代理人；承销人
D Vg$rm` agent of company 公司代理人
?Oy0p8 agent's fee 代理人费；经纪费
c Cx{
") aggregate 总计；总数；总体数字
cud9oJ-=; aggregate amount 总款额；总额
7D 3-/_ v aggregate assets and liabilities 总体资产与负债
TOa6sB!H aggregate at constant price 按固定价格计算的总体数字
s!MD8i a aggregate demand 总需求
kj4=Q\Rfm aggregate gross position 总持仓量
5X5UUdTM aggregate limit 总限额
@;hdZLG]`& aggregate of salaries tax 合计薪俸税
`*kl> }$ aggregate performance 总体表现；总体业绩
H= Cj/jE aggregate supply 总体供应
!SnLvW89Z aggregate surplus 总盈余
t7V7 TL!5' aggregate total 整体总额
(64es)B }" aggregate value 总值；合计价值
{5%d#|? aggregated basis 合计基准
=_@) KWeX$ aggregated net chargeable income 合计应课税入息实额
ug;\`.nT^ aggregation 合并计算；合计；总和
){eQ.yW aggregation of incomes of husband and wife 夫妇入息合并计算
8 uW%jG3/ aggregation of property 财产的总和
W*(- * \1[ agio 差价；贴水
9O Y ao 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》
SwO$UqYU= Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
61gyx6v 《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》
DYgB_Iak Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
uT<<G)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》
9^Web~yi# Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
MI:%Eq 《香港政府和大韩民国政府关于相互促进和保护投资协定》
d`5AQfL& agreement for a settlement 授产协议
YvP62c \ agreement for assignment 转让协议
9~a 5R]x2
agreement for sale 售卖协议；买卖协议
I=P<RG7j) agreement for sale and purchase 买卖协议
&u6n5 -!v agreement for the payment of interest 支付利息协议
= i;T?*@ agreement for the repayment of money 还款协议
OpIeo+^X* agreement of reinsurance 再保险协议
/P]N40_@ Agricultural Bank of China 中国农业银行
CM[83> air passenger departure tax 飞机乘客离境税
4"!kCUB Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
vfm Y >nr airport tax 机场税
C"s-ttP
alcohol duty 酒精税
2:nI4S alienation 让与；让渡；转让
cg9}T[A alimony 生活费；赡养费
z>
D Q All Ordinaries Index [AOI] 所有普通股指数
i AXGf V all risks 全险；综合险
lHTr7uF( All Sales Record for Stock Market 《股票市场成交报告》
zh\"sxL Allied Capital Resources Limited 新联财务有限公司
9 v3n4=gc all-items index [Consumer Price Index] 总指数〔消费物价指数〕
t6\--lk_ allocation letter 拨款信件
#mK?:O\-1 allocation of fund 分配款项；预留款项
`GCK %evLG allocation of profit 利润分配；溢利分配
OTJMS_IT allocation warrant 拨款令
ov Xk~%_ allotment 分配；配股
o> Dd1
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KQw>6) allotment of shares 股份分配
S0r+Y0J]< allowable 可获宽免；免税的
g: G5'pZf allowable business loss 可扣除的营业亏损
+bJ~S:[ allowable expenses 可扣税的支出
#,XZ @u+ allowance 免税额；津贴；备抵；准备金
a{rUk%x allowance for debts 债项的免税额
J}#2Wy^{ allowance for depreciation by wear and tear 耗损折旧免税额
W5:fY>7 allowance for funeral expenses 殡殓费的免税额
,7k1n{C) allowance for inflation 为通货膨胀而预留的款项；通胀准备金
aU[!*n 4Ux allowance for repairs and outgoings 修葺及支出方面的免税额
r w gj] allowance to debtor 给债务人的津贴
HPt\ BK alteration of capital 资本更改
d'3"A"9R7- alternate trustee 候补受托人
6uUn amalgamation 合并
Z*h}E ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
fZ;}_wR-H ambit of charges 征税范围；收费范围
>dD$GD{ amended valuation 经修订的估值
\$ss American Commodities Exchange 美国商品交易所
8_S| 8RW( American Express Bank Limited 美国运通银行
.j**>&7L American Stock Exchange 美国证券交易所
elp Tak@ amortization 摊销
+Kg }R5 + amount due from banks 存放银行同业的款项
BD86t[$ {W amount due from banks abroad 存放海外银行同业的款项
asLrXG GyT amount due from holding companies 控股公司欠款
`P*BW,P'T amount due from local banks 存放本港银行同业的款项
|9 0X_6( amount due to banks 银行同业的存款
du#f_|xG amount due to banks abroad 海外银行同业的存款
[/ertB amount due to holding companies 控股公司存款
y}|E) amount due to local banks 本港银行同业的存款
owVks-/ amount due to outport banks 外埠银行同业的存款
$%
gz , { amount for note issue 发行纸币的款额
. n)R@&9 amount of bond 担保契据的款额
ue' dI amount of consideration 代价款额
Z'}%Mkm`i} amount of contribution 供款数额
ozl!vf# kv amount of indebtedness 负债款额
;v X1U8 amount of principal of the loan 贷款本金额
R(cg`8 amount of rates chargeable 应征差饷数额
.c__T {<)[ amount of share capital 股本额
d\JB jT1g amount of sums assured 承保款额
S'NLj( amount of variation 变动幅度
p0]\QM l1 amount of vote 拨款数额
:)tsz; amount payable 应付款额
V
d] 7v amount receivable 应收款额
|GsMLY:0 Amsterdam Stock Exchange 阿姆斯特丹证券交易所
Wv;,@xTZ analysis 分析
?.lo[X<,* ancillary risk 附属风险
DBLM0*B annual account 周年帐目；周年帐目报表；年度决算；年结
zpeCT3Q5O annual accounting date 年结日期
'RzO`-d r annual allowance 每年免税额；年积金；年度津贴；年津
u=vBjaN2_w annual balance 年度余额
gG}H5uN annual disposable income 每年可动用收入
E'( nJ annual estimates 周年预算
ZU +_nWnl annual fee 年费
p|dn &<kd annual general meeting 周年大会
Hz==,NR-W annual growth rate 年增率；每年增长率
#:/27 annual long-term supplement 长期个案每年补助金
,&o ^}TFkg annual pensionable emolument 可供计算退休金的年薪
_G'A]O/BZD annual report 年报
x#zj0vI-8 Annual Report on the Consumer Price Index 《消费物价指数年报》
A,=>
| &* annual return 周年报表；周年申报表；每年报税表格
u GqeT#dP Annual Return Rules 《周年报表规则》
/{R. annual review of consumer prices 每年消费物价回顾
i1m>|[@k annual roll-forward basis 逐年延展方式
^3H:I8gRCl annual salary 年薪
|JH NF s annual statement 年度报表；年度决算表
,Oy$q~ . 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
n~}[/ly annuitant 年金受益人
k)X\z@I' annuity 年金
$N;J ) annuity contract 年金合约
d %epM 5 annuity on human life 人寿年金
YPNW%N!$| antecedent debt 先前的债项
-/0\_zq7 ante-dated cheque 倒填日期支票
Q4a7g$^ anticipated expenditure 预期开支
<m V FC anticipated net profit 预期纯利
3
v.8 anticipated revenue 预期收入
V3r)u\ o' anti-inflation measure 反通货膨胀措施
n0 0J21 anti-inflationary stance 反通货膨胀立场
_<Ij)#Rq7 apparent deficit 表面赤字
>D}|'. & apparent financial solvency 表面偿债能力
(c^ { T) apparent partner 表面合伙人
;BT7pyu%[ application for personal assessment 个人入息课税申请书
k.o8!aCm application of fund 资金应用
dC-~=} HR^ application to release as liquidator and to destruct the books of accounts and documents
KRcB_( 申请免除清盘人职务及毁灭帐簿与文件
Rt&5s)O' appointed actuary 委任精算师
y@1QVt04 appointed auditor 委任核数师；委任审计师
.y3E @0a appointed trustee 委任的受托人
3;> z %{ appointer 委任人
]j6K3 apportioned pro rata 按比例分摊
)cZHBG.0H apportionment 分配；分摊
.>.GQ Ur Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
#=33TvprR2 apportionment formula 分摊方程式
G +41D apportionment of estate duty 遗产税的分摊
bj6Yz,g F appraisal 估价；评估
}Bsh!3D<. appreciable growth 可观增长
#)twk `!^ appreciable impact 显着影响
X"r.*fb;N appreciable increase 可观增长
U=69q] appreciation 增值；升值
Ldv,(ZV,< appreciation against other currencies 相对其他货币升值
o$+R appreciation of the exchange value of Hong Kong dollar 港元汇值上升
-1v9 appreciation tax 增值税
{#4a}:3 appropriation 拨款；拨用；拨付
5y\35kT' appropriation account 拨款帐目
7Hgn/b[?b Appropriation Bill 拨款法案
rwP)TJh" appropriation-in-aid system 补助拨款办法
% -A cA approved assets 核准资产
wQjYH!u,YZ approved basket stock 认可一篮子证券
#\QW <I#/ approved budget 核准预算
<g;,or#$ approved charitable donation 认可慈善捐款
e!gNd>b { approved charitable institution 认可慈善机构
_X;,,VEV! approved currency 核准货币；认可货币
ZeU){CB approved estimates 核准预算
5p S$rf approved estimates of expenditure 核准开支预算
pUF JQ* approved overseas insurer 核准海外保险人
' -Cx -= approved overseas trust company 核准海外信托公司
&ZkJ,- approved pooled investment fund 核准汇集投资基金
z 5(5\j] approved provident fund scheme 认可公积金计划
2y!aXk\#C approved provision 核准拨款
{k-_+#W" approved redeemable share 核准可赎回股份
E QU@ ';~8 approved regional stock 认可地区性证券
}zs Ip, approved retirement scheme 认可退休金计划
.
_|=Btoo approved subordinated loan 核准附属贷款
L8f+uI arbitrage 套戥；套汇；套利
-s`Wd4A P arbitrageur 套戥者；套汇者
a3\~AO H% arbitrary amount 临时款项
,IqE<i!U arrangement 措施；安排；协定
!&g_hmnIF arrears 欠款
3Wbd=^hRvq arrears of pay 欠付薪酬
V4ePYud;^ arrears of revenue 逾期未收税款；逾期未收的帐项
n_RZ:<Gr articles of association 组织章程；组织细则；组织章程细则
t=@d`s:R2 Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
kc P ZIP: ascertainment of profit 确定利润
K{/i2^4 "Asia Clear" “亚洲结算系统”
t,8? Tf+i Asia Commercial Bank Ltd. 亚洲商业银行有限公司
"#7Q} d!x Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
f77W{T 4 Asian Development Fund [ADF] 亚洲发展基金
L/-SWi d) Asian dollar bond 亚洲美元债券
Xy 4k;+ Asian dollar market 亚洲美元市场
)V[j~uOU)] Asian dollar rate 亚洲美元利率
)$ 9w Kk\F Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
[ij) k@. Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
\ moLQ asked price 沽盘；喊价；索价；卖方报价
/}>8|#U3y assessable income 应评税入息
wzd(= *N assessable loss 应评税亏损
D})/2O p assessable profit 应评税利润
'l~7u ({u assessable value 应评税值
Kb<c||2Nh5 assessed profit 估定利润
]1d)jW G
assessed value 经评估价值
X=)L$Kd7 assessment 评税；评定；估价；评税单
*<:X3|3E assessment number 评税编号；估价编号
(_@5V_U assessment of additional tax 补加税评税
m[2[9 bQ0 assessment of performance 业绩评估；实绩评价
*~U.36 Assessor 评税主任
JWg.0d$hM asset price bubbles 资产价格泡沫
fg#e*7Odn asset-backed securities 具资产保证的证券
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@v assets accretion 资产增值
z[QDJ Mt> assets and liabilities 资产与负债
&ZC{ _t assets betterment statement 资产递增表；资产改进表
1R~$m assets lending 实物放款；有抵押贷款
6O6B 8 assets of the company passing on the death 死者去世时转移的公司资产
\:1$E[3v assets pledged as security for liabilities 用作负债抵押的资产
U!o assets portfolio 资产投资组合
f&^}yqmuE assets price 资产价格
3MHpP5C assets quality 资产质素
p19(>|$J assets realization 资产变现
.$ x}~Sw assets refinancing arrangement 资产再集资安排
9v*y&V 9/ assets securitization 资产证券化
JluA?B7E assets situated outside Hong Kong 在香港以外地方的资产
> W-xDzJry assets stripping 削减资产；拆卖资产
3I( n]; assets value 资产值
juWXB+d2Y assignee 承让人
p qpsa' assignment 转让；转让书；转让契
?#: ']q assignment of interest 权益转让
*f;$5B#^ assignment of letters patent and trade mark 专利证书及商标转让
dO1 m assignment of property 物业转让；物业转让书
PDA9.b<q0 assignment right 转让权
E.NfVeq assignor 转让人
RxJbQs$Ph associate 有联系的人；有关连人士；相联者；合伙人；联系人
[9Rh" H; h Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
JJWP te/ associate member 附属会员
r`6f associated body corporate 相联法人团体
t8 55 | associated company 相联公司；联属公司
gsM$VaF( associated corporation 相联法团
T$2A2gb ` Association of Chartered Certified Accountants [ACCA] [United Kingdom]
y< dBF[ 公认会计师公会〔英国〕
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zF Association of Futures Exchange Brokers 香港期货经纪协会
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ZI Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
OQ_< V xz association of underwriters 承保人组织
W? 4:sLC#3 assumption of control 接管
h'h 8Mm assurance 担保；保险；转易；转易书
,z#D[5 assurance of interest 权益的转易
C}xfo}i at 19XX price 按一九ＸＸ年价格计算
KP0(w(q at a discount 按赔价计算；按贴水价格计算；打折扣
~b)X:ku at a premium 按溢价计算；按升水价格计算
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M\CzV$\y at constant market price 按固定市价计算
F O_}9 <s at constant price 按固定价格计算
z5iCQ4C< at cost 按成本计算
lN5PKsGl at current market price 按当时市价计算；按现时市价计算
leNX5 sX at current price 按当时价格计算；按现时价格计算
0Q7<;'m at factor cost 按要素成本计算；按生产要素成本计算
}[PwA[k' at money-of-the-day price 按付款当日价格计算
[3-u7Fx! at or better 按指定或较佳价位〔买卖指令〕
.Er +*j;&w at par 按面值计算；平价
1/:vFX at sight 见票即付
DKMkCPX% at the close 按收市盘
P8dMfD*"E at the opening 按开市盘
s,[ I_IiPf attestation 见证；见证条款
-nC&t~sD at-the-money option 平价期权
LA\3 ,Uv attorney 受权人；受托代表人
V(ww
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-d attributable profit 可归属利润
DIQ30(MS attributable share value 可归属股份价值
i H-,l Auckland Stock Exchange 奥克兰证券交易所
2RNee@!JJP auction 拍卖
p2b~k[ auctioneer 拍卖商
<#M 1I!R audit 审计；核数
Y&=DjKoVh Audit Commission 审计署
a9NuYYr,h Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
<BBzv -?D 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〕
+0 ukLc@ audit review 帐目审查
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= Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
Pz2Q]}(w audited account 审计帐目；经审计的帐目
~gZ1*8 s` audited annual account 经审计的周年帐目
[olSgq!3 audited balance sheet 经审计的资产负债表
C XoiA" P auditor 核数师；核数主任；审计师
W QVU 82b* auditor's certificate 核数师证明书；审计师证明书
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7dm@S auditor's report 核数师报告；审计师报告
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I%N4K4 Aussie bond 澳元债券
DpmAB. austerity budget 紧缩预算
]=-=D9Z S3 Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
@(6i 1Iwu9 Australia All Ordinaries Index 澳洲所有普通股票指数
Y9#dAI[Gce Australian Dollar [AUD] 澳元
1:T"jsWw Australian Options Market 澳大利亚期权市场
ET9tn1 Australian Securities Commission 澳洲证券事务监察委员会
BRu}"29 Australian Society of Certified Practising Accountants 澳洲执业会计师公会
H'!OEZ Australian Stock Exchange 澳大利亚证券交易所
'*Dp2Y {7 Austrian Schilling [ATS] 奥地利先令
0#Ug3_dfr authentication 认证；鉴证
*(r9c(x a authority to purchase 委托购买证；委购书
ERK{smL authorization 认可；核准；授权；授权书
z0ufLxq authorization by direction 指示授权
Il@K8?H@ authorization by instruction 指令授权
>ZPu$=[W authorization by warrant 令状授权
[Nm?qY authorization of unit trust 单位信托的认可
4x+[?fw authorized agent 指定代理人
Q/Z>w+zh# authorized capital 法定资本
hC<E 4+5., authorized clerk 出市员
qrw*?6mSQ authorized dealer 认可交易商
6j {ynt authorized financial institution 认可财务机构
85|u;Fxf authorized fund 认可基金
b }Im>n! authorized fund house 获授权的基金公司；认可基金公司
& I'J4gk[ authorized institution 认可机构
K9& Q@ 3V authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
{ GCp5 authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
8o,0='U authorized insurer 获授权保险人；获认可承保人
h0~<(3zC authorized investment 特准投资项目
5W fZd authorized person 获授权人
CL5^>. } authorized representative 获授权代表
hUvA;E(qD authorized share capital 法定股本
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Gv-$0{P3 automated quotation system 自动报价系统
g6DIWMoO=h Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
gk8 v{'0Er 自动交易系统〔香港期货交易所有限公司〕
7vPG b :y automatic adjustment mechanism 自动调整机制
.HY,'oC. automatic adjustment system 自动调整系统
yG~Vv pv Automatic Clearing House 自动票据交换所
X[<#B5 automatic exchange rates accumulation system 自动化汇率累集系统
J#@+1 Nt Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
e&ZT RgYdi automatic teller machine [ATM] 自动柜员机
a[zVC)N0 autopay 自动转帐
52 5^/d6v available assets 可用资产
N|)e {|k available fiscal reserve 现存财政储备
N&k\X]U available profit 可用利润
o\i t]B Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
#H Jlm1d average 平均；平均数；海损
Z&H _+u3j average basic salary 平均基本薪金
}8" i~>>a average consumer expenditure 平均消费开支；一般消费开支
17 l?li average cost 平均成本
P>~Usuf4 average cost of land production 增辟土地平均成本
@Bkg< average daily turnover 平均每日成交额
Xs$a^zZ average daily wage rate 平均每日工资率
G1zP^ogk average expenditure pattern 平均开支模式
e9:pS WA-n average growth rate 平均增长率
Q8l vwip average net fixed assets 固定资产平均净值
gxI/MD~!> average of relatives 相对价格平均数
c(8>oeKyD average price 平均价格
k:j?8o3 average propensity to consume 平均消费倾向；一般消费倾向
`]19}GK~xo average propensity to save 平均储蓄倾向；一般储蓄倾向
M!gu`@@}F average rate 平均率
CUC]-]8 average revenue 平均收入；平均收益
#] Do_Z average stock 平均库存；平均存货
;cL+= ! average yearly rent 平均年租
nHXPEbq-g avoidance of double taxation 避免双重课税
/ : \ 27n avoidance of tax 避税
