A:
e348^S&rG A share Ａ股；甲类股份
kXG+zs T abatement of tax 减税；减扣免税额
blp )a ABN AMRO Bank N.V. 荷兰银行
d$Mj5wN:q above-the-line expenditure 线上项目支出；经常预算支出
qo}kwwWN; above-the-line receipt 线上项目收入；经常预算收入
[N$@nA-d ABSA Asia Limited 南非联合亚洲有限公司
*nC<1 .JW absolute change 绝对数值变更
7 s[ ATu absolute expenditure 实际开支
NT8%{>F` absolute guideline figure 绝对准则数字
gW*ee absolute interest 绝对权益
^?juY}rZ=| absolute order of discharge 绝对破产解除令
k $+& absolute profit margin 绝对利润幅度
auGt>,Zj\Q absolute value 实值；绝对值
;=e A2 absolutely vested interest 绝对既得权益
j*6!7u.,K absorbed cost 已吸收成本；已分摊成本
R 6M@pO absorption 吸收；分摊；合并
ViVYyA absorption rate 吸收率；摊配率；分摊率
gi"v$ {R ACB Finance Limited 亚洲商业财务有限公司
4CN8>J'- acceptable form of reciprocity 合理的互惠条件
z u;Yw=cM) acceptable rate 适当利率；适当汇率
^_<pc|1 acceptance agreement 承兑协议
/>n0&~k[h acceptance for honour 参加承兑
3K#e]zoI acceptor 承兑人；接受人；受票人
6 a$% acceptor for honour 参加承兑人
tB1Qr** accident insurance 意外保险
_IY)<'d Accident Insurance Association of Hong Kong 香港意外保险公会
tKJ) 'v ? accident insurance scheme 意外保险计划
N Z.aI{ accident year basis 意外年度基准
b F flA accommodation 通融；贷款
{ 8" W accommodation bill 通融票据；空头票据
:ss9- accommodation party 汇票代发人
[hFyu|I ! account balance 帐户余额；帐户结余
Z:n33 xh=< account book 帐簿
.{8lG^0U< account collected in advance 预收款项
{'vvE3iZ account current book 往来帐簿
xt`znNN account of after-acquired property 事后取得的财产报告
Ezml LFp. account of defaulter 拖欠帐目
Ni0lj: account payable 应付帐款
b UWtlg account payee only [A/C payee only] 只可转帐；存入收款人帐户
1hMk\ -3S account receivable 应收帐款
I#A`fJ account receivable report 应收帐款报表
j+Tk|GRab account statement 结单；帐单；会计财务报表
C8{CKrVE account title 帐户名称；会计科目
RF6|zCWuI accountant's report 会计师报告
Dxu )by Accountant's Report Rules 会计师报告规则
-> <_J4 accounting and auditing procedure 会计与审计程序；会计与核数程序
T]i~GkD\ Accounting Arrangements 《会计安排》
&7<~Q\XZbI accounting basis 会计基础
7tr.&A^c accounting by Official Receiver 破产管理署署长呈交的帐目
IjrTM{f Accounting Circular 《会计通告》
|L+GM"hg accounting class 会计类别
54 8@. _-S accounting date 记帐日期；会计结算日期
dm.3. xXq accounting for money 款项核算
LpF6e9V\Wp Accounting Officer 会计主任
=l_eliM/ accounting period 会计报告期；会计期
PH=wP ft accounting policy 会计政策；会计方针
-,+JE0[ accounting practice 会计惯例
~#j `+ accounting principle 会计准则
kW(8i}bg accounting record 会计记录
=0v{+ #} accounting report 会计报告
lX7#3ti: Accounting Services Branch [Treasury] 会计事务部〔库务署〕
_ wqFKj Accounting Society of China 中国会计学会
~MQN& accounting statement 会计报表
?Ts
Z_ accounting system 会计制度；会计系统
S63L>p|ml accounting transaction 会计事项；帐务交易
9GQTe1[t4 accounting treatment 会计处理
82w< q( accounting year 会计年度
k5PzY!N accretion 增值；添加
Dk7"#q@kx accrual 应计项目；应累算数目
E3KP jK accrual basis 应计制；权责发生制
|0 Zj/1<$ accrual basis accounting 应计制会计；权责发生制会计
+~[19'GH accrue 应累算；应计
<4>6k7 W accrued benefit 应累算利益
bRIb'%=+GA accrued charges 应计费用
W>, b1_k
c accrued cumulative preference share dividend 应累算的累积优先股股息
4<O[d accrued expenses 应累算费用
3 g6 R<Ez accrued interest payable 应付利息；应计未付利息
%_3{Db`R> accrued interest receivable 应收利息；应计未收利息
Lh. L~M1X accrued right 累算权益
h7Ma`w\- accruing profit 应累算的利润
3 +#bkG accumulated fiscal reserve 累积财政储备
3yZ@i<rfH accumulated profit 累积利润；滚存溢利
1`)R#$h accumulated reserve 累积储备
&MK v _ accumulation of surplus income 累积收益盈余
Vj:PNt[ acquired assets 既得资产
oF3#]6`;/ acquisition 收购；购置；取得
0u0Hl% nl acquisition cost 购置成本
2s(K4~e e acquisition expenses 购置费用
!-7(.i - acquisition of 100% interest 收购全部股权
[Q%3=pm_ acquisition of control 取得控制权
&0o&!P8CB acquisition of fixed assets 购置固定资产
-BjB>Vt acquisition of shell “买壳”
"o TwMU acquisition price 收购价
J5l:_h ZUV act of God 天灾
jwE<}y
I acting partner 执事合伙人
EM([N*8o
active market 买卖活跃的市场；交投畅旺的市场；旺市
gReaFnm active partner 积极参与的合伙人
&2c ?g1% active trading 交投活跃
z#-& M J actual circulation 实际流通
t qER;L actual cost 实际成本
*/ qv} actual expenditure 实际开支；实际支出
+6TKk~0e^ actual income 实际入息；实际收入；实际收益
5\a5^FK~ actual market 现货市场
Cvl"")ZZ` actual price 现货价；实际价格
3 Zbvf^ actual profit 实际利润
E@N_~1 actual quotation 实盘；实际价位；实际报价
V&f3>#n\ actual year basis 按实际年度计算
sB"]R%`_ actuals 实货
Y${ $7+@ actuarial investigation 精算调查
*F9uv)[kz actuarial principle 精算原则
1Ju{IEV actuarial report 精算师报告
I)sCWC:Mq~ Actuarial Society of Hong Kong 香港精算学会
L'Wcb
=; actuarial valuation 精算师估值
+V0uH pm actuary 精算师
fa!iQ fr ad referendum agreement 暂定协议；有待覆核的协定
gmM79^CEF ad valorem duty 从价税；按值征税
+ XIN-8 ad valorem duty system 从价税制
!G 8 SEWP ad valorem fee 从价费
0_j! t ad valorem tariff 从价关税
`9F'mT#o/ additional allowance 额外免税额
K1 $Z=]a+ additional amount for unexpired risk 未过期风险的额外款额
\"uR&D additional assessable profit 补加应评税利润
T0Gu(c`1d additional assessment 补加评税
*=ALns?y additional commitment 额外承担
}2{%V^D)r additional commitment vote 额外承担拨款
[NuayO3 additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
uH7u4 f1Q additional dependent parent allowance 供养父母额外免税额
yqAw7GaBN additional provision 额外拨款
(yZ^Y'0 additional stamp duty 附加印花税
PmTA3aH additional tax 补加税罚款；补加税款
Ig=4Z*au!g Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
L>PpXTWwy adjudged bankrupt 被裁定破产
gfp#G,/B adjudicated bankrupt 裁定破产人
p2cKtk+ adjudication fee 裁定费；评定印花税额手续费；评估契据费
i,V~5dE[I< adjudication of bankruptcy 裁定破产；宣告破产
:0vNg:u+ adjudication of insolvency 裁定无力偿还债务
. Bv;Zv adjusted actual 经调整的实数；调整后的实数
jgC/ adjusted current assets 经调整的流动资产；调整后的流动资产
J M`uIVnNA adjusted figure 经调整的数字；调整后的数额
uL1 -@D, adjusted liabilities 经调整的负债；调整后的负债
D!y
Cnq=8 adjusted loss 经调整的亏损；调整后的亏损
#kxg|G[Ol adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
u'iOa
adjusted profit 经调整的利润；调整后的利润
8ayB<b>+]" adjusted surplus 经调整的盈余额；调整后的盈余额
vk$]$6l2 adjusted value 经调整的价值；调整后的价值
ANW a%%\T adjustment 调整；修订；理算〔保险〕
Z3Vi il: adjustment centre 调剂中心
~xA' -N/ adjustment lag 调整过程的时间差距；调整时差
)! OEa] adjustment mechanism 调整机制
")8wu1V- adjustment of loss 亏损调整
_p90Zm-3X adjustment process 调整过程；调整程序
d_OHQ pfK adjustment range 调整幅度
Y pp>7J/ administered exchange rate 受管制汇率
v/(< fI^ Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
0/),ylCj administration expenses 行政费用
WJhI6lu administration fee 手续费；行政费
f^',J@9@ administration in bankruptcy 破产管理
q 3
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`s.y!(`q administrator 管理人；遗产管理人
O! ;!amvz administrator of the estate 遗产管理人
4 4cyD _( admission of debt 债项承认书
z*kn .sW admission of proof 接纳债权证明
92S< TAdPP advance 放贷款项；垫付款项；预支款项；预付款项
CjD2FnjT advance account 暂支帐目；预付款帐户
I|08 [
mO advance compensation 预付补偿金
yA6"8fr advance from shareholder 股东垫款
rH & ^SNc advance pending reimbursement 预支以待日后付还
I*'QD) advanced economy 先进经济体系
S=o Ab& advancement 预付；预付财产
j'v2m 6/ advances warrant 垫款令
xeZ,}YP) advancing 贷出
A]W` r} adverse balance 逆差
?-Oy/Y K adverse exchange 逆汇
Xd{"+'29 advertisement addressed to shareholders 在报章刊登的致股东通告
gx #TRp}- advice for collection 托收通知书
:xv"m
{8+ advice of drawing 提款通知书；汇票通知书
{E>kFeg advice of payment 付款通知
3F<My+J Advisory Committee [Securities and Futures Commission]
rrmr#a 谘询委员会〔证券及期货事务监察委员会〕
9.>v
;:vL Advisory Committee on Diversification 经济多元化谘询委员会
]G&d`DNV affidavit 誓章；遗产申报誓章
\-c70v63X affidavit of no receipt 述明无收款的誓章
#knpZ' affiliate 联号；联营公司；附属公司
^e)KEkh affiliated company 附属公司；联号；联营公司
R ]HHbD&; affirmation [estate duty] 非宗教式宣誓〔遗产税〕
& [4 Gv61 affordability 负担能力
poQY X5 African Development Bank [AfDB] 非洲开发银行
@ VVBl I after-acquired property 事后取得的财产
v=@Z,- after-hours dealing 市后交易
\V}?K0#bt after-tax profit 税后盈利；税后利润；税后溢利
#dU-*wmJ agency agreement 代理协议
-2bu`oD
` agency expenses 代理机构的开支
uh@ZHef[l agency fee 代理费
# M%-q8 Agency Law 《代理法》
O?rVa:\ agent 代理人；承销人
P!1y@R>Ln agent of company 公司代理人
jsH7EhF{' agent's fee 代理人费；经纪费
]B\H aggregate 总计；总数；总体数字
B`9'COw aggregate amount 总款额；总额
n:' Mpux aggregate assets and liabilities 总体资产与负债
qVE6ROS h
aggregate at constant price 按固定价格计算的总体数字
ub7|'+5 aggregate demand 总需求
/+iU1m'( aggregate gross position 总持仓量
U z[#t1* aggregate limit 总限额
?%#3p[ aggregate of salaries tax 合计薪俸税
[gx6e 44 aggregate performance 总体表现；总体业绩
wxN'Lv=R aggregate supply 总体供应
t4~ Bn<= aggregate surplus 总盈余
P^T]U bv" aggregate total 整体总额
-n+ =[M aggregate value 总值；合计价值
e G =Hyc aggregated basis 合计基准
E2+O-;VN aggregated net chargeable income 合计应课税入息实额
ALJ^XvB4V aggregation 合并计算；合计；总和
auK*\Wjm? aggregation of incomes of husband and wife 夫妇入息合并计算
e@w-4G(; aggregation of property 财产的总和
%?@N-$j agio 差价；贴水
g >u { H: 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》
/X; [
9& Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
`ZC_F!
E 《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》
{f<2VeJ Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
Fe{lM'
8 《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》
dXg.[ |S* Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
Wz;7 |UC 《香港政府和大韩民国政府关于相互促进和保护投资协定》
H0LEK(K agreement for a settlement 授产协议
LJ\uRfs agreement for assignment 转让协议
ot8UuBq agreement for sale 售卖协议；买卖协议
!.Eua3:V* agreement for sale and purchase 买卖协议
4'P otv@/ agreement for the payment of interest 支付利息协议
| @! 4BA agreement for the repayment of money 还款协议
!EB<e5}8wK agreement of reinsurance 再保险协议
F4 `ud; 1H Agricultural Bank of China 中国农业银行
4|ML#aRz air passenger departure tax 飞机乘客离境税
. =yF Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
Hyh$-iCa airport tax 机场税
O3 x9S,1i alcohol duty 酒精税
Pp # alienation 让与；让渡；转让
qk PvE;" alimony 生活费；赡养费
=C gcRxng All Ordinaries Index [AOI] 所有普通股指数
wx S.!9 K all risks 全险；综合险
ga %gu9 All Sales Record for Stock Market 《股票市场成交报告》
8Q d *OO Allied Capital Resources Limited 新联财务有限公司
o9*}>J<+RQ all-items index [Consumer Price Index] 总指数〔消费物价指数〕
6QO[!^lY allocation letter 拨款信件
leR-oeSO allocation of fund 分配款项；预留款项
~
HN allocation of profit 利润分配；溢利分配
1wAD_PI|BH allocation warrant 拨款令
bvzNur_ allotment 分配；配股
+-"uJI wMD allotment notice 股份配售通知；配股通知
;&RBg+Pr allotment of shares 股份分配
%{I b allowable 可获宽免；免税的
"MM)AY*b allowable business loss 可扣除的营业亏损
Obn Q,x( allowable expenses 可扣税的支出
z0 !k allowance 免税额；津贴；备抵；准备金
b\^X1eo
allowance for debts 债项的免税额
= hL;Q@inb allowance for depreciation by wear and tear 耗损折旧免税额
| Y"nZK, allowance for funeral expenses 殡殓费的免税额
J[ ; g
\ allowance for inflation 为通货膨胀而预留的款项；通胀准备金
&6deds
allowance for repairs and outgoings 修葺及支出方面的免税额
a=@]Ov/ allowance to debtor 给债务人的津贴
C%&A9(j G alteration of capital 资本更改
wGy`0c]v? alternate trustee 候补受托人
K@U[x,Sx amalgamation 合并
\USl 9*E ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
7n}$|h5D ambit of charges 征税范围；收费范围
pUF$Nq>og amended valuation 经修订的估值
/;E{(%U)t American Commodities Exchange 美国商品交易所
r`-=<@[ American Express Bank Limited 美国运通银行
5! -+5TJI American Stock Exchange 美国证券交易所
X/ Sp!W-H amortization 摊销
_Fe%Ek1Yy amount due from banks 存放银行同业的款项
bbNN$-S| amount due from banks abroad 存放海外银行同业的款项
1z IX
$A amount due from holding companies 控股公司欠款
)IBvm1 amount due from local banks 存放本港银行同业的款项
S@4p.NMU amount due to banks 银行同业的存款
IX+!+XC"U amount due to banks abroad 海外银行同业的存款
Q%>6u@' amount due to holding companies 控股公司存款
ZQ1,6<^9i[ amount due to local banks 本港银行同业的存款
b,h@. s amount due to outport banks 外埠银行同业的存款
T&'p5h=l amount for note issue 发行纸币的款额
FT8<a }o amount of bond 担保契据的款额
OKi}aQ2R* amount of consideration 代价款额
'Hf+Y/` amount of contribution 供款数额
S(2_s,J^ amount of indebtedness 负债款额
fbg:rH\_ amount of principal of the loan 贷款本金额
Dm{9;Abs% amount of rates chargeable 应征差饷数额
p ; ]Qxh amount of share capital 股本额
>uLWfk+y1 amount of sums assured 承保款额
H^ds<I<) amount of variation 变动幅度
^ruz-N^Y! amount of vote 拨款数额
2y `X) amount payable 应付款额
KwAc Ga}J amount receivable 应收款额
pG&#xRk Amsterdam Stock Exchange 阿姆斯特丹证券交易所
K&4FFZ analysis 分析
Wr+/ 9 ancillary risk 附属风险
V
|cPAT% annual account 周年帐目；周年帐目报表；年度决算；年结
:;Xh`br annual accounting date 年结日期
z u_bno! annual allowance 每年免税额；年积金；年度津贴；年津
~~r7T Pq annual balance 年度余额
p!/!ZIo annual disposable income 每年可动用收入
L$t.$[~L annual estimates 周年预算
/Z| K9a annual fee 年费
/$NR@56
\ annual general meeting 周年大会
EQ [K annual growth rate 年增率；每年增长率
7TW&=( annual long-term supplement 长期个案每年补助金
g|Tkl annual pensionable emolument 可供计算退休金的年薪
tkEup& annual report 年报
Ok_)C+o Annual Report on the Consumer Price Index 《消费物价指数年报》
6M@m`c annual return 周年报表；周年申报表；每年报税表格
XD|vB+j\O Annual Return Rules 《周年报表规则》
*Ui>NTl annual review of consumer prices 每年消费物价回顾
v,mn=Q&9 annual roll-forward basis 逐年延展方式
fg8U* 7 annual salary 年薪
/N`E4bKBR annual statement 年度报表；年度决算表
`L
{dF 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
S ) *!j I annuitant 年金受益人
TY gn
X annuity 年金
}t.VH:02y annuity contract 年金合约
D(Yq<%Q annuity on human life 人寿年金
b{lkl?@a antecedent debt 先前的债项
u9) <i]2 ante-dated cheque 倒填日期支票
<utD&D8w anticipated expenditure 预期开支
+X7+:QQ } anticipated net profit 预期纯利
T\o!^|8 anticipated revenue 预期收入
YGr^uTQb anti-inflation measure 反通货膨胀措施
%/=#8v4* anti-inflationary stance 反通货膨胀立场
u6BLhyS apparent deficit 表面赤字
X&({`Uw<K apparent financial solvency 表面偿债能力
0:3<33]x apparent partner 表面合伙人
0 x8aKq\' application for personal assessment 个人入息课税申请书
"K-2y ^Dl application of fund 资金应用
w7X], auRC application to release as liquidator and to destruct the books of accounts and documents
+# R<emW 申请免除清盘人职务及毁灭帐簿与文件
NQhlb"Ix appointed actuary 委任精算师
S t0AV.N1 appointed auditor 委任核数师；委任审计师
[)83X\CO appointed trustee 委任的受托人
e025m}%SU appointer 委任人
Gv zw=~8 apportioned pro rata 按比例分摊
'}T6e1#JV apportionment 分配；分摊
=H2.1 :' Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
E cW$'> ^ apportionment formula 分摊方程式
cakb.Q apportionment of estate duty 遗产税的分摊
,-{ 2ai_ appraisal 估价；评估
$@:z4S(
appreciable growth 可观增长
p*Hbc|?{Q& appreciable impact 显着影响
X?Mc"M appreciable increase 可观增长
bol #[_~ appreciation 增值；升值
]o\y(! appreciation against other currencies 相对其他货币升值
YPqp#X* appreciation of the exchange value of Hong Kong dollar 港元汇值上升
rocG;$[ appreciation tax 增值税
: $>TeCm appropriation 拨款；拨用；拨付
6v }WdK appropriation account 拨款帐目
. ;q 4<_ Appropriation Bill 拨款法案
:]oR x appropriation-in-aid system 补助拨款办法
@q]{s+#Xf approved assets 核准资产
|lhVk\X approved basket stock 认可一篮子证券
SmYY){AQ/ approved budget 核准预算
F,-S&d approved charitable donation 认可慈善捐款
E>3fk approved charitable institution 认可慈善机构
`CQMvX{ approved currency 核准货币；认可货币
W g2Y`2@t approved estimates 核准预算
|KxFi H approved estimates of expenditure 核准开支预算
j Pf*qe>U approved overseas insurer 核准海外保险人
-(fvb approved overseas trust company 核准海外信托公司
'@<aS?@!t approved pooled investment fund 核准汇集投资基金
'Nbae- p f approved provident fund scheme 认可公积金计划
O[[#\BL approved provision 核准拨款
s`:- 6{E approved redeemable share 核准可赎回股份
|4s`;4c& approved regional stock 认可地区性证券
+]%d'h approved retirement scheme 认可退休金计划
30v 3C7o= approved subordinated loan 核准附属贷款
u Z(j"y arbitrage 套戥；套汇；套利
vQpR0IEf]e arbitrageur 套戥者；套汇者
:D'#CoBA arbitrary amount 临时款项
+ B#3! arrangement 措施；安排；协定
@fWmz,Ngl arrears 欠款
L l
!J!{ arrears of pay 欠付薪酬
#c ndq[H arrears of revenue 逾期未收税款；逾期未收的帐项
U,4:yc,)s articles of association 组织章程；组织细则；组织章程细则
a}+7MEUmZ/ Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
=@d IM ascertainment of profit 确定利润
s]=s| "Asia Clear" “亚洲结算系统”
oG )JH)! Asia Commercial Bank Ltd. 亚洲商业银行有限公司
w3=Bj Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
|NcfR"[c Asian Development Fund [ADF] 亚洲发展基金
{^xp?zpV Asian dollar bond 亚洲美元债券
8U07]=Bt< Asian dollar market 亚洲美元市场
6NV- &0 _ Asian dollar rate 亚洲美元利率
r>hkm 53 Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
pA*cF!tq 7 Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
rI5)w_E? asked price 沽盘；喊价；索价；卖方报价
n(gw%w+\7 assessable income 应评税入息
z Lw= * assessable loss 应评税亏损
&Oq& ikw assessable profit 应评税利润
XTHy
CK assessable value 应评税值
1|VnPQqA assessed profit 估定利润
#qk A*WP assessed value 经评估价值
VR>;{>~ assessment 评税；评定；估价；评税单
L!7 *U.+ assessment number 评税编号；估价编号
CqUK[#kW( assessment of additional tax 补加税评税
N. |Zh+! assessment of performance 业绩评估；实绩评价
$e; _N4d^ Assessor 评税主任
`":ch9rK asset price bubbles 资产价格泡沫
4425,AR asset-backed securities 具资产保证的证券
fmvX;0O assets accretion 资产增值
r[zxb0YA assets and liabilities 资产与负债
cPxA
R]'U assets betterment statement 资产递增表；资产改进表
b:Lp`8Du assets lending 实物放款；有抵押贷款
xS` %3+| assets of the company passing on the death 死者去世时转移的公司资产
dlC)&Ai assets pledged as security for liabilities 用作负债抵押的资产
TE4{W4I assets portfolio 资产投资组合
)k0P' zGb assets price 资产价格
M emz>uux assets quality 资产质素
|2 \6X's assets realization 资产变现
zxtx~XO assets refinancing arrangement 资产再集资安排
V t:]D?\3 assets securitization 资产证券化
-y{o @ assets situated outside Hong Kong 在香港以外地方的资产
yAoJ?<4^W assets stripping 削减资产；拆卖资产
E ?( assets value 资产值
u{'bd;.7 assignee 承让人
8H3|i7.1h assignment 转让；转让书；转让契
I_J;/!l= assignment of interest 权益转让
y88FT#hR|5 assignment of letters patent and trade mark 专利证书及商标转让
}u&.n
pc assignment of property 物业转让；物业转让书
*M5 =PQfb assignment right 转让权
|b{XnD_g assignor 转让人
"w0> associate 有联系的人；有关连人士；相联者；合伙人；联系人
k7Fa+Y)K7 Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
+$_W4lf|E2 associate member 附属会员
1Tf"<D p associated body corporate 相联法人团体
5 fjeBfy associated company 相联公司；联属公司
ci>+Zi6 associated corporation 相联法团
716JnG> Association of Chartered Certified Accountants [ACCA] [United Kingdom]
;BqYhi 公认会计师公会〔英国〕
>&tPI rz Association of Futures Exchange Brokers 香港期货经纪协会
3hr& p{/ Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
|jV > association of underwriters 承保人组织
'$ W@I assumption of control 接管
v`MCV29!} assurance 担保；保险；转易；转易书
z%;b-PpS assurance of interest 权益的转易
S,m)yh . at 19XX price 按一九ＸＸ年价格计算
S1&m Y'c at a discount 按赔价计算；按贴水价格计算；打折扣
(,`ypD +3q at a premium 按溢价计算；按升水价格计算
kt.z,<w5O at call 通知付款；按通知
Y"~I(,nx! at constant market price 按固定市价计算
m5SJB]a/ at constant price 按固定价格计算
Mo|[Muj8b at cost 按成本计算
TU{^/-l at current market price 按当时市价计算；按现时市价计算
Z:W6@j-~ at current price 按当时价格计算；按现时价格计算
k D S at factor cost 按要素成本计算；按生产要素成本计算
y^tuybpZY< at money-of-the-day price 按付款当日价格计算
t \E#8 at or better 按指定或较佳价位〔买卖指令〕
`m e2 Q at par 按面值计算；平价
Vo<V!G{ at sight 见票即付
r7/y'Y]O at the close 按收市盘
$-m@cObw!. at the opening 按开市盘
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6._Z(D attestation 见证；见证条款
X [:Hp`_$ at-the-money option 平价期权
uyMxBc%6 attorney 受权人；受托代表人
R)d1]k 8 attornment 新拥有人承认书
%Kx:'m%U attributable profit 可归属利润
k'{'6JR attributable share value 可归属股份价值
Ehu^_HZ Auckland Stock Exchange 奥克兰证券交易所
}z1aKa9 auction 拍卖
jIwz
G+)$P auctioneer 拍卖商
sL|*0,# K audit 审计；核数
w~hO)1c],: Audit Commission 审计署
T1jAY^^I Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
|u8IQR'B 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〕
|uI d:^ { audit review 帐目审查
{/G ~HoY1i Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
;75K:_ audited account 审计帐目；经审计的帐目
Y3+D TR0|' audited annual account 经审计的周年帐目
Z
. VIb| audited balance sheet 经审计的资产负债表
hp+=UnW auditor 核数师；核数主任；审计师
e/JbRbZX auditor's certificate 核数师证明书；审计师证明书
E|Mu1I]e auditor's report 核数师报告；审计师报告
.Nz2K[ Aussie bond 澳元债券
S[(Tpk2_ austerity budget 紧缩预算
OjTb2[Q Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
] W39HL Australia All Ordinaries Index 澳洲所有普通股票指数
"C %<R Australian Dollar [AUD] 澳元
O_}R~p Australian Options Market 澳大利亚期权市场
U8Z(=*Z3 Australian Securities Commission 澳洲证券事务监察委员会
TELN4* Australian Society of Certified Practising Accountants 澳洲执业会计师公会
=i[ _C> U Australian Stock Exchange 澳大利亚证券交易所
o0nd ]"q? Austrian Schilling [ATS] 奥地利先令
ewHk
(ru authentication 认证；鉴证
, Z* &QR authority to purchase 委托购买证；委购书
? cU9~= authorization 认可；核准；授权；授权书
4FUY1p authorization by direction 指示授权
@-=0T!/ authorization by instruction 指令授权
Qc1NLU9: authorization by warrant 令状授权
`L# pN5 authorization of unit trust 单位信托的认可
L!G]i;=: authorized agent 指定代理人
vOIK6- authorized capital 法定资本
G y 0 m authorized clerk 出市员
,9;RP/"7 authorized dealer 认可交易商
*|W S, authorized financial institution 认可财务机构
mY6d+ authorized fund 认可基金
}#%3y&7M7 authorized fund house 获授权的基金公司；认可基金公司
fNR2(8;} authorized institution 认可机构
e=uElp'% authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
[ye!3h&] authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
CVUA7eG+ authorized insurer 获授权保险人；获认可承保人
jlaU3qXL authorized investment 特准投资项目
n!Hj4~T0 authorized person 获授权人
E%Tpby}^' authorized representative 获授权代表
6!F@?3qCyg authorized share capital 法定股本
2S%[YR>> automated quotation system 自动报价系统
!@>_5p> q* Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
J>D+/[mFt 自动交易系统〔香港期货交易所有限公司〕
U)CGRh8%+ automatic adjustment mechanism 自动调整机制
_{Z!$q6, automatic adjustment system 自动调整系统
v=m!$ ~ Automatic Clearing House 自动票据交换所
b$@vJ7V! automatic exchange rates accumulation system 自动化汇率累集系统
@6["A'h Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
f6/<lS oW automatic teller machine [ATM] 自动柜员机
2fqg,_ autopay 自动转帐
RBOb/.$ available assets 可用资产
vbA<=V*P available fiscal reserve 现存财政储备
-9PJ4"H available profit 可用利润
# <?igtUO Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
TA4>1 2C6 average 平均；平均数；海损
Fh8 8DDJ average basic salary 平均基本薪金
yP<ngi^s= average consumer expenditure 平均消费开支；一般消费开支
bF2RP8?en average cost 平均成本
]u5B]ZQnA average cost of land production 增辟土地平均成本
7 C;oMh5 average daily turnover 平均每日成交额
-G'U\EXT average daily wage rate 平均每日工资率
7Gh+EJJ3I average expenditure pattern 平均开支模式
lIhP\:;S& average growth rate 平均增长率
fk*I}pDx average net fixed assets 固定资产平均净值
pH9 xyN[:a average of relatives 相对价格平均数
lwSZ pS average price 平均价格
[,bra8f[C average propensity to consume 平均消费倾向；一般消费倾向
EjA3hHJ average propensity to save 平均储蓄倾向；一般储蓄倾向
s7d4)A % average rate 平均率
02 $d average revenue 平均收入；平均收益
42oW]b%P{; average stock 平均库存；平均存货
A4~- {.w= average yearly rent 平均年租
REg&[e+% avoidance of double taxation 避免双重课税
#}p@+rkg2 avoidance of tax 避税
