A:
8-FW'bA A share Ａ股；甲类股份
:F?L,I,K abatement of tax 减税；减扣免税额
n o7Q%O9 ABN AMRO Bank N.V. 荷兰银行
"\rR0V!wA above-the-line expenditure 线上项目支出；经常预算支出
b.QL\$ a
& above-the-line receipt 线上项目收入；经常预算收入
@c;:D`\p1C ABSA Asia Limited 南非联合亚洲有限公司
@H8C U!J
absolute change 绝对数值变更
cR!Mn$m absolute expenditure 实际开支
%D E_kwL absolute guideline figure 绝对准则数字
!5K5;M_Ih" absolute interest 绝对权益
YkI_i ( absolute order of discharge 绝对破产解除令
hd#MV!ti absolute profit margin 绝对利润幅度
LteZ7e absolute value 实值；绝对值
&'W ~~ir absolutely vested interest 绝对既得权益
oZw #]Q@ absorbed cost 已吸收成本；已分摊成本
>"pHk@AW K absorption 吸收；分摊；合并
e {}vT$- absorption rate 吸收率；摊配率；分摊率
P@8S|#LpZ ACB Finance Limited 亚洲商业财务有限公司
)KUEkslR: acceptable form of reciprocity 合理的互惠条件
6kdcFcV-] acceptable rate 适当利率；适当汇率
7loIjT7 acceptance agreement 承兑协议
m&+ V@H acceptance for honour 参加承兑
n*A"}i`ix acceptor 承兑人；接受人；受票人
b:W
x[+ acceptor for honour 参加承兑人
d5qGTT ~a accident insurance 意外保险
?d@zTAI Accident Insurance Association of Hong Kong 香港意外保险公会
""x>-j4 accident insurance scheme 意外保险计划
6 :AZZF1 accident year basis 意外年度基准
O.$OLK;v accommodation 通融；贷款
y1kI^B accommodation bill 通融票据；空头票据
9bu1Ax1M accommodation party 汇票代发人
pRFlmg@/} account balance 帐户余额；帐户结余
Io]KlR@!T account book 帐簿
qw}.
QwPT account collected in advance 预收款项
!]=S A & account current book 往来帐簿
ONm-zRx| account of after-acquired property 事后取得的财产报告
6U%F
mE @ account of defaulter 拖欠帐目
+lw*/\7 account payable 应付帐款
ETrL3W < account payee only [A/C payee only] 只可转帐；存入收款人帐户
GUUd(xS { account receivable 应收帐款
N`NW*~ account receivable report 应收帐款报表
v6O5n(5,, account statement 结单；帐单；会计财务报表
'rSJ9Mw"x account title 帐户名称；会计科目
[k
accountant's report 会计师报告
h:{^&d
a Accountant's Report Rules 会计师报告规则
e6_` accounting and auditing procedure 会计与审计程序；会计与核数程序
]s}9-!{O
Accounting Arrangements 《会计安排》
K'S \$ accounting basis 会计基础
r<EwtO+x accounting by Official Receiver 破产管理署署长呈交的帐目
:djbZ>< Accounting Circular 《会计通告》
:;N2hnHoG accounting class 会计类别
V7$-4%NL accounting date 记帐日期；会计结算日期
c!J |vRA5 accounting for money 款项核算
-Rj3cx Accounting Officer 会计主任
F tay8m@f accounting period 会计报告期；会计期
koy0A/\% accounting policy 会计政策；会计方针
cD]#6PFA accounting practice 会计惯例
Z2&7H Tz accounting principle 会计准则
+"JQ5~7 accounting record 会计记录
|snWO0iF accounting report 会计报告
:?H1h8wbCt Accounting Services Branch [Treasury] 会计事务部〔库务署〕
gCv[AIE_m Accounting Society of China 中国会计学会
\ x=!' accounting statement 会计报表
>W^)1E,Qh accounting system 会计制度；会计系统
.'=-@W* accounting transaction 会计事项；帐务交易
\Vl)q>K _h accounting treatment 会计处理
17yg ~ accounting year 会计年度
"rR$2`v" accretion 增值；添加
BD&AtOj[, accrual 应计项目；应累算数目
Fz^5cx mw accrual basis 应计制；权责发生制
V5S6?V \ accrual basis accounting 应计制会计；权责发生制会计
! b'!7p
accrue 应累算；应计
(]sk3
A accrued benefit 应累算利益
R/kfb V-b accrued charges 应计费用
AJ) N?s-= accrued cumulative preference share dividend 应累算的累积优先股股息
'Jl3%axR accrued expenses 应累算费用
C &&33L accrued interest payable 应付利息；应计未付利息
/[UuHU5*R accrued interest receivable 应收利息；应计未收利息
#gRtCoew accrued right 累算权益
.MW/XnCYs4 accruing profit 应累算的利润
s|-g) accumulated fiscal reserve 累积财政储备
GW!%DT accumulated profit 累积利润；滚存溢利
&ej |DM6 accumulated reserve 累积储备
f P;2qho accumulation of surplus income 累积收益盈余
ZG1 {"J/z acquired assets 既得资产
BaOPtBYA: acquisition 收购；购置；取得
#An_RU6h acquisition cost 购置成本
K"g`,G6S acquisition expenses 购置费用
u Av'%/ acquisition of 100% interest 收购全部股权
48[b1#q] acquisition of control 取得控制权
r l XMrn acquisition of fixed assets 购置固定资产
Cp^%;(@ acquisition of shell “买壳”
f^ 6da6Z acquisition price 收购价
b h UghHT act of God 天灾
^1`T_+#[s acting partner 执事合伙人
7:X@lmBz= active market 买卖活跃的市场；交投畅旺的市场；旺市
m9Hdg^L active partner 积极参与的合伙人
Y$N D active trading 交投活跃
f%c- actual circulation 实际流通
Nj`Miv o actual cost 实际成本
uG 7ll5Yy actual expenditure 实际开支；实际支出
X.JPM{] actual income 实际入息；实际收入；实际收益
cT3 s{k actual market 现货市场
G?v]|wdI actual price 现货价；实际价格
W 0 KS LxM actual profit 实际利润
bT c'E# actual quotation 实盘；实际价位；实际报价
@-L n* 3n actual year basis 按实际年度计算
&-4SA j actuals 实货
3k5F$wf actuarial investigation 精算调查
cK6IyJx- actuarial principle 精算原则
q?Av5TFf actuarial report 精算师报告
IC@-`S#F Actuarial Society of Hong Kong 香港精算学会
XOd actuarial valuation 精算师估值
)}5f'TK actuary 精算师
& *!) d" ad referendum agreement 暂定协议；有待覆核的协定
+ u'y!@VV ad valorem duty 从价税；按值征税
YOY{f:ew ad valorem duty system 从价税制
`#>JRQ = ad valorem fee 从价费
lr&O@
5"oy ad valorem tariff 从价关税
~Is-^k)y additional allowance 额外免税额
J)a^3> additional amount for unexpired risk 未过期风险的额外款额
1[H 1l; additional assessable profit 补加应评税利润
4z^5|$?_ta additional assessment 补加评税
pPt w(5bH additional commitment 额外承担
ICXz(?a additional commitment vote 额外承担拨款
IL N0/eH additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
D-4\AzIb additional dependent parent allowance 供养父母额外免税额
e6igx additional provision 额外拨款
Xw{Q ktn additional stamp duty 附加印花税
(S#nA:E additional tax 补加税罚款；补加税款
Wf!<Qot|R# Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
=9'px3:'WR adjudged bankrupt 被裁定破产
Ncle8=8 adjudicated bankrupt 裁定破产人
0@*EwI adjudication fee 裁定费；评定印花税额手续费；评估契据费
yZDS>7H adjudication of bankruptcy 裁定破产；宣告破产
GJIM^ adjudication of insolvency 裁定无力偿还债务
xyc`p[n & adjusted actual 经调整的实数；调整后的实数
/\|AH M adjusted current assets 经调整的流动资产；调整后的流动资产
E HY}gG) adjusted figure 经调整的数字；调整后的数额
/6a617?9J adjusted liabilities 经调整的负债；调整后的负债
T *8rR" adjusted loss 经调整的亏损；调整后的亏损
+
c"$-Jr adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
MuCnBx adjusted profit 经调整的利润；调整后的利润
u+/1r yp adjusted surplus 经调整的盈余额；调整后的盈余额
mzh7E[S_,i adjusted value 经调整的价值；调整后的价值
&[iunJv:eq adjustment 调整；修订；理算〔保险〕
]^
"BLbDZ@ adjustment centre 调剂中心
tOf18V{a adjustment lag 调整过程的时间差距；调整时差
A~7q=- adjustment mechanism 调整机制
~G*eJc0S: adjustment of loss 亏损调整
T~(AXwaJ adjustment process 调整过程；调整程序
u*i[A\Y adjustment range 调整幅度
N
J_#;t#j administered exchange rate 受管制汇率
tyyfMA?'L; Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
ww(. administration expenses 行政费用
<> |/U ` administration fee 手续费；行政费
{u,yX@F4l administration in bankruptcy 破产管理
Zn 9ecN administration order 遗产管理令
{&Es3+{A administrator 管理人；遗产管理人
o\7 q! administrator of the estate 遗产管理人
nt*nTtcE admission of debt 债项承认书
dl&402 admission of proof 接纳债权证明
y%^TZ[S advance 放贷款项；垫付款项；预支款项；预付款项
+`H{ advance account 暂支帐目；预付款帐户
4+j:]poYG{ advance compensation 预付补偿金
SF2< advance from shareholder 股东垫款
cKbsf ^R[e advance pending reimbursement 预支以待日后付还
eLc@w<yB advanced economy 先进经济体系
/i advancement 预付；预付财产
)zo O#tX advances warrant 垫款令
Xs7x Z$ advancing 贷出
l9up?opq adverse balance 逆差
FY6!)/P0I7 adverse exchange 逆汇
>s+TD4OfY advertisement addressed to shareholders 在报章刊登的致股东通告
1}"PLq( advice for collection 托收通知书
x%\m/_5w% advice of drawing 提款通知书；汇票通知书
Kgw_c:/' advice of payment 付款通知
K!a4>Du{ Advisory Committee [Securities and Futures Commission]
xp<p(y8e1d 谘询委员会〔证券及期货事务监察委员会〕
DeTD.)pS Advisory Committee on Diversification 经济多元化谘询委员会
&z" sT*3 affidavit 誓章；遗产申报誓章
loPBHoE3@H affidavit of no receipt 述明无收款的誓章
q&`>&k affiliate 联号；联营公司；附属公司
O=LiCSNEV affiliated company 附属公司；联号；联营公司
>u)DuZXj affirmation [estate duty] 非宗教式宣誓〔遗产税〕
o}4J|@Hi|4 affordability 负担能力
uk)6% African Development Bank [AfDB] 非洲开发银行
=u^{Jvl[ after-acquired property 事后取得的财产
Sd0y=!Pj= after-hours dealing 市后交易
v%6mH6V after-tax profit 税后盈利；税后利润；税后溢利
:n t\uwh agency agreement 代理协议
g9$ P J: agency expenses 代理机构的开支
MH8 Selnv agency fee 代理费
F;,LY:s|Z Agency Law 《代理法》
V;}6C&aP. agent 代理人；承销人
KKLW-V\6K agent of company 公司代理人
Rw9 *!<Izt agent's fee 代理人费；经纪费
BDCFToSf| aggregate 总计；总数；总体数字
3+v+_I>%k
aggregate amount 总款额；总额
=*Ad aggregate assets and liabilities 总体资产与负债
l~v
BA$, aggregate at constant price 按固定价格计算的总体数字
D >~S-] aggregate demand 总需求
4H\+vJPM aggregate gross position 总持仓量
9uL ="z$\ aggregate limit 总限额
yF#:*Vz> aggregate of salaries tax 合计薪俸税
O] n Zr aggregate performance 总体表现；总体业绩
6+;B2;*3 aggregate supply 总体供应
JG=U@I]
aggregate surplus 总盈余
h+rrmC aggregate total 整体总额
e%O]U:Z aggregate value 总值；合计价值
0,x<@.pW aggregated basis 合计基准
Ea7LPHE# aggregated net chargeable income 合计应课税入息实额
4xE [S aggregation 合并计算；合计；总和
STxreW1 aggregation of incomes of husband and wife 夫妇入息合并计算
(Z72 3) aggregation of property 财产的总和
AX= 4{b' agio 差价；贴水
s{]2~Z^2od 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》
a#qC.,$A Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
1*>lYd8 _ 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
DE^ @b+6 Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
0f<$S$~h 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
ee=d*) Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
<&$:$_ah 《香港政府和大韩民国政府关于相互促进和保护投资协定》
mq(*4KFWJ2 agreement for a settlement 授产协议
]ZjydQjo ) agreement for assignment 转让协议
-'9sn/ agreement for sale 售卖协议；买卖协议
ZrA
OX'>u9 agreement for sale and purchase 买卖协议
i1kTP 9 agreement for the payment of interest 支付利息协议
0R0j7\{ agreement for the repayment of money 还款协议
v'QmuMWF agreement of reinsurance 再保险协议
JT xHM?/G Agricultural Bank of China 中国农业银行
N){/#3 air passenger departure tax 飞机乘客离境税
bz=B&Y R Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
8+irul{H_ airport tax 机场税
5ma*&Q8 + alcohol duty 酒精税
A]FjV~PB alienation 让与；让渡；转让
#q5
L4uM9 alimony 生活费；赡养费
@zHT Ki` All Ordinaries Index [AOI] 所有普通股指数
?+W SYg0 all risks 全险；综合险
BP7&w d All Sales Record for Stock Market 《股票市场成交报告》
y,`SLgBID Allied Capital Resources Limited 新联财务有限公司
*& \fBi] all-items index [Consumer Price Index] 总指数〔消费物价指数〕
#)r
allocation letter 拨款信件
k7\h- yn{ allocation of fund 分配款项；预留款项
^q uv`d allocation of profit 利润分配；溢利分配
*
@QC:1k allocation warrant 拨款令
/4 R|QD allotment 分配；配股
'{t&!M` allotment notice 股份配售通知；配股通知
} Z~& X L= allotment of shares 股份分配
AxOn~fZ! allowable 可获宽免；免税的
hu
G]kv3F: allowable business loss 可扣除的营业亏损
1gZ W~6a} allowable expenses 可扣税的支出
6IVa(; allowance 免税额；津贴；备抵；准备金
;3D[[* n9 allowance for debts 债项的免税额
=nmvG%.h d allowance for depreciation by wear and tear 耗损折旧免税额
O'G, allowance for funeral expenses 殡殓费的免税额
ezC2E/# allowance for inflation 为通货膨胀而预留的款项；通胀准备金
: Nf-}" allowance for repairs and outgoings 修葺及支出方面的免税额
?1f( @ allowance to debtor 给债务人的津贴
Zu$30&U alteration of capital 资本更改
j;|rI`67~ alternate trustee 候补受托人
@\=% M^b x amalgamation 合并
HZ# <+~J ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
f_&bwfbo ambit of charges 征税范围；收费范围
8u401ddg amended valuation 经修订的估值
l9%o KJ; American Commodities Exchange 美国商品交易所
qOV6Kh) American Express Bank Limited 美国运通银行
^_ cR American Stock Exchange 美国证券交易所
c%|18dV amortization 摊销
jNIZ!/K amount due from banks 存放银行同业的款项
tyH*epa nw amount due from banks abroad 存放海外银行同业的款项
L)sCc0fv7k amount due from holding companies 控股公司欠款
B@Ae2_ ; amount due from local banks 存放本港银行同业的款项
3+%c*}KC~ amount due to banks 银行同业的存款
"2}E ARa amount due to banks abroad 海外银行同业的存款
RK*ZlD< amount due to holding companies 控股公司存款
dh~+0FZ{A amount due to local banks 本港银行同业的存款
<]u~;e 57 amount due to outport banks 外埠银行同业的存款
C>?`1d@ amount for note issue 发行纸币的款额
Rr#vv amount of bond 担保契据的款额
Iaq7<$XU amount of consideration 代价款额
k_2W*2'S amount of contribution 供款数额
F K$?8Jp amount of indebtedness 负债款额
& s|& cT amount of principal of the loan 贷款本金额
.[ Z<r> amount of rates chargeable 应征差饷数额
c&+p{hH+ amount of share capital 股本额
oWZbfR9R amount of sums assured 承保款额
483BrF V amount of variation 变动幅度
\9*,[mvC amount of vote 拨款数额
qw!_ /Z3[ amount payable 应付款额
j&G*$/lTO6 amount receivable 应收款额
>l\?K8jL9 Amsterdam Stock Exchange 阿姆斯特丹证券交易所
J&xH "U analysis 分析
7h4"5GlO0 ancillary risk 附属风险
kT!Y~c annual account 周年帐目；周年帐目报表；年度决算；年结
eQ}o;vJN annual accounting date 年结日期
&J\V
!uVo annual allowance 每年免税额；年积金；年度津贴；年津
*}t,:N;i annual balance 年度余额
-N') LY annual disposable income 每年可动用收入
l>i<J1 annual estimates 周年预算
QsaaA
MGY annual fee 年费
*E Z'S+wR annual general meeting 周年大会
v.08,P{b annual growth rate 年增率；每年增长率
Y6|8;2E annual long-term supplement 长期个案每年补助金
]#C;)Vy annual pensionable emolument 可供计算退休金的年薪
Vp;^_, annual report 年报
*g}(qjl< Annual Report on the Consumer Price Index 《消费物价指数年报》
.@Z-<P" annual return 周年报表；周年申报表；每年报税表格
fE\;C bi Annual Return Rules 《周年报表规则》
2Mc}>UI?eO annual review of consumer prices 每年消费物价回顾
%n3lm(-0U annual roll-forward basis 逐年延展方式
m17 H#!` annual salary 年薪
{% S>!RA annual statement 年度报表；年度决算表
"g)@jqq:> 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
p&nIUx" annuitant 年金受益人
g,5r)FU` annuity 年金
q L6Rs annuity contract 年金合约
yW&|ZJ F? annuity on human life 人寿年金
A;t6duBDf/ antecedent debt 先前的债项
Y5}<7s\UDO ante-dated cheque 倒填日期支票
( aGwe@AS anticipated expenditure 预期开支
%|l^oC+E anticipated net profit 预期纯利
S$!)Uc\)A anticipated revenue 预期收入
;NrN#<j( ! anti-inflation measure 反通货膨胀措施
8+Y+\XZG anti-inflationary stance 反通货膨胀立场
AwhXCq|k apparent deficit 表面赤字
`7|\Gqy apparent financial solvency 表面偿债能力
'V reO52 apparent partner 表面合伙人
\BT 8-} application for personal assessment 个人入息课税申请书
ZiBTe,; application of fund 资金应用
K<HF!YU#I2 application to release as liquidator and to destruct the books of accounts and documents
\X5> HPB 申请免除清盘人职务及毁灭帐簿与文件
Nw`}iR0i appointed actuary 委任精算师
: QK )Ym appointed auditor 委任核数师；委任审计师
}c>[m,lz appointed trustee 委任的受托人
D\~*| J appointer 委任人
PY ldqY apportioned pro rata 按比例分摊
Rh7unJ apportionment 分配；分摊
o(,u"c/Or Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
-r9G5Z!|n apportionment formula 分摊方程式
x0ZEVa0`4 apportionment of estate duty 遗产税的分摊
p{knQ], appraisal 估价；评估
E\5cb[Y appreciable growth 可观增长
':k j\$U appreciable impact 显着影响
DwXzmp[qWH appreciable increase 可观增长
$z-zscco appreciation 增值；升值
*5DOTWos appreciation against other currencies 相对其他货币升值
[p%@ pV appreciation of the exchange value of Hong Kong dollar 港元汇值上升
MLV_I4o appreciation tax 增值税
l65-8 appropriation 拨款；拨用；拨付
TI{W(2O * appropriation account 拨款帐目
FFH9 $>A Appropriation Bill 拨款法案
2k,!P6fgl appropriation-in-aid system 补助拨款办法
Mf0XQ3n`H approved assets 核准资产
y{~l&zrl approved basket stock 认可一篮子证券
c;w%R8z approved budget 核准预算
:NL.#!>/ approved charitable donation 认可慈善捐款
V+ /Vk1 approved charitable institution 认可慈善机构
^<0u~u)%T approved currency 核准货币；认可货币
%,u_ `P approved estimates 核准预算
P Tfy# approved estimates of expenditure 核准开支预算
:T5p6: approved overseas insurer 核准海外保险人
nu {bEp approved overseas trust company 核准海外信托公司
Is~bA_-
; approved pooled investment fund 核准汇集投资基金
F&r+"O)^-R approved provident fund scheme 认可公积金计划
J1I"H<}-6 approved provision 核准拨款
8iTX}$t\{ approved redeemable share 核准可赎回股份
d($f8{~W approved regional stock 认可地区性证券
;<Dou7= approved retirement scheme 认可退休金计划
mmrx*sr= approved subordinated loan 核准附属贷款
=W1` FbR arbitrage 套戥；套汇；套利
M6E.!Cs arbitrageur 套戥者；套汇者
@Oe!*|?mS arbitrary amount 临时款项
Py$*c arrangement 措施；安排；协定
5gP#V
K arrears 欠款
`nA_WS arrears of pay 欠付薪酬
a9 =,P arrears of revenue 逾期未收税款；逾期未收的帐项
c?i=6C dD' articles of association 组织章程；组织细则；组织章程细则
73?ZB+\)0A Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
=F2e*?a3 ascertainment of profit 确定利润
FL 5u68 "Asia Clear" “亚洲结算系统”
-Dw qoWZ Asia Commercial Bank Ltd. 亚洲商业银行有限公司
e[fzy0 Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
)Yvf9d l Asian Development Fund [ADF] 亚洲发展基金
$ig%YB Asian dollar bond 亚洲美元债券
HH[b1z2D Asian dollar market 亚洲美元市场
(`}O!;/E} Asian dollar rate 亚洲美元利率
.@#i Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
ShAI6j Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
[\NyB c asked price 沽盘；喊价；索价；卖方报价
/esSM~*H assessable income 应评税入息
>#z*gCO 5, assessable loss 应评税亏损
pEIc ?i* assessable profit 应评税利润
rf"%D<bb assessable value 应评税值
@DYx xM- assessed profit 估定利润
@&;y0N1xo
assessed value 经评估价值
k~WX6rEJ assessment 评税；评定；估价；评税单
AY['!&T assessment number 评税编号；估价编号
"(/
1]EH` assessment of additional tax 补加税评税
[m7jZOEu assessment of performance 业绩评估；实绩评价
RG=!,#X Assessor 评税主任
W/U&w .$ asset price bubbles 资产价格泡沫
V.Pb AN asset-backed securities 具资产保证的证券
"WOY`su> assets accretion 资产增值
^ g`1SU` assets and liabilities 资产与负债
SGn:f>N assets betterment statement 资产递增表；资产改进表
JF]HkH_u assets lending 实物放款；有抵押贷款
L*t n>AO assets of the company passing on the death 死者去世时转移的公司资产
pX
]K- assets pledged as security for liabilities 用作负债抵押的资产
mc_`:I= assets portfolio 资产投资组合
wXf_ 2qB9 assets price 资产价格
4CO:*q G)o assets quality 资产质素
E 5Pe fD\m assets realization 资产变现
Gu Msw*{> assets refinancing arrangement 资产再集资安排
SesJg~8 assets securitization 资产证券化
n0#HPI" assets situated outside Hong Kong 在香港以外地方的资产
;wCp j9hir assets stripping 削减资产；拆卖资产
q: . URl assets value 资产值
E!J;bX5 assignee 承让人
IpQ 51 assignment 转让；转让书；转让契
9 aT# 7B assignment of interest 权益转让
s
}q6@I assignment of letters patent and trade mark 专利证书及商标转让
AZ cW f8 assignment of property 物业转让；物业转让书
T'2(sHk assignment right 转让权
3 X,9K23T assignor 转让人
H )1< ;{: associate 有联系的人；有关连人士；相联者；合伙人；联系人
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kii=/ Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
RWf4Wh?d associate member 附属会员
('!90 associated body corporate 相联法人团体
&G?b|Tb2 associated company 相联公司；联属公司
5!,`LM9 associated corporation 相联法团
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;6^ Association of Chartered Certified Accountants [ACCA] [United Kingdom]
)}\T~#Q]y 公认会计师公会〔英国〕
+.MHI Association of Futures Exchange Brokers 香港期货经纪协会
. Rxz;-VA Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
FCU~*c8Cs association of underwriters 承保人组织
dL5 u- <y& assumption of control 接管
; 1K[N0xE assurance 担保；保险；转易；转易书
'bj$Z M9 assurance of interest 权益的转易
OpmI" 4{+ at 19XX price 按一九ＸＸ年价格计算
8E{<t} at a discount 按赔价计算；按贴水价格计算；打折扣
@%@uZqQ4 at a premium 按溢价计算；按升水价格计算
{ 4tJT25 at call 通知付款；按通知
[aX'eM q at constant market price 按固定市价计算
p%5RE%u at constant price 按固定价格计算
3B95t- at cost 按成本计算
-%"Kxe at current market price 按当时市价计算；按现时市价计算
:N5R.@9 at current price 按当时价格计算；按现时价格计算
gT Z1LJ at factor cost 按要素成本计算；按生产要素成本计算
'~A ~gK0 at money-of-the-day price 按付款当日价格计算
n?vrsqmZ at or better 按指定或较佳价位〔买卖指令〕
h_L-M}{OG at par 按面值计算；平价
K:/%7A_{ at sight 见票即付
e"P>b? OY at the close 按收市盘
:a(er' A at the opening 按开市盘
^yiRrcOo attestation 见证；见证条款
[_ESR/&N at-the-money option 平价期权
e>1z1Q;_uv attorney 受权人；受托代表人
SN O'* ? attornment 新拥有人承认书
*KSQ^.sYh attributable profit 可归属利润
^'r/;(ZF*/ attributable share value 可归属股份价值
n\&[^Q#b| Auckland Stock Exchange 奥克兰证券交易所
CGvU{n," auction 拍卖
he;;p ="!* auctioneer 拍卖商
1I^[_ /_\y audit 审计；核数
1i :l Audit Commission 审计署
Js[dT|>. Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
LDHuf<` 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〕
B'B,,Mz audit review 帐目审查
FS30RP3
`/ Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
%g}ri8 audited account 审计帐目；经审计的帐目
GGsDR%U audited annual account 经审计的周年帐目
ZFh2v]|! audited balance sheet 经审计的资产负债表
WPiQ+(pt auditor 核数师；核数主任；审计师
4M'y9 ( auditor's certificate 核数师证明书；审计师证明书
ax&, auditor's report 核数师报告；审计师报告
$5T3JOFz Aussie bond 澳元债券
_!kL7qJ" austerity budget 紧缩预算
%{g<{\@4(; Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
Ds c{- <v Australia All Ordinaries Index 澳洲所有普通股票指数
sI/Jhw) Australian Dollar [AUD] 澳元
zl\mBSBx" Australian Options Market 澳大利亚期权市场
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Australian Securities Commission 澳洲证券事务监察委员会
}6MHIr=o Australian Society of Certified Practising Accountants 澳洲执业会计师公会
}$r/#F/Fn Australian Stock Exchange 澳大利亚证券交易所
vL(7 |K Austrian Schilling [ATS] 奥地利先令
Gb.r! W8 authentication 认证；鉴证
@#$5_uU8\( authority to purchase 委托购买证；委购书
a,IE;5kG authorization 认可；核准；授权；授权书
uFNVV;~RFI authorization by direction 指示授权
gtWJR authorization by instruction 指令授权
X*6bsYbK- authorization by warrant 令状授权
GV'Y' authorization of unit trust 单位信托的认可
f}b= FV{ authorized agent 指定代理人
21x?TZa authorized capital 法定资本
-Zd0 [& '] authorized clerk 出市员
}stc]L{79 authorized dealer 认可交易商
~]P_Yd-| authorized financial institution 认可财务机构
nE# p
Ry] authorized fund 认可基金
gnF]m0LR authorized fund house 获授权的基金公司；认可基金公司
^c"
wgRHc< authorized institution 认可机构
`Et)@{iP authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
{ [ QCuR authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
? ]SSm Zpk authorized insurer 获授权保险人；获认可承保人
&u0JzK authorized investment 特准投资项目
HTuv_kE authorized person 获授权人
4`Qu+&4J authorized representative 获授权代表
$Kn{x!,"( authorized share capital 法定股本
86$9)UI automated quotation system 自动报价系统
Lgl%fO/<t Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
e>\[OwF-x 自动交易系统〔香港期货交易所有限公司〕
uuW._$.A> automatic adjustment mechanism 自动调整机制
`+ cc{ k automatic adjustment system 自动调整系统
0w}OE8uq Automatic Clearing House 自动票据交换所
:G\f(2@ automatic exchange rates accumulation system 自动化汇率累集系统
n!e4"|4~z Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
hOjy$Z automatic teller machine [ATM] 自动柜员机
yUcWX bT@ autopay 自动转帐
zsnXP RF available assets 可用资产
WVl yR\. available fiscal reserve 现存财政储备
GF[onfQY7 available profit 可用利润
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\0)~c y Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
X@JrfvKv[d average 平均；平均数；海损
Kk|uN#m average basic salary 平均基本薪金
1 i #
.h$ average consumer expenditure 平均消费开支；一般消费开支
<hazr KUn average cost 平均成本
+ >?"P ^ average cost of land production 增辟土地平均成本
gwwYz]'d>r average daily turnover 平均每日成交额
q ELy'\ average daily wage rate 平均每日工资率
k_$:?$ average expenditure pattern 平均开支模式
^F/gJ3_; average growth rate 平均增长率
4sOo>.<x average net fixed assets 固定资产平均净值
< ]#'6' average of relatives 相对价格平均数
H.#<&5f average price 平均价格
R@_i$ Df| average propensity to consume 平均消费倾向；一般消费倾向
c+P.o.k; average propensity to save 平均储蓄倾向；一般储蓄倾向
K1] m:Y< average rate 平均率
Obwj=_+upd average revenue 平均收入；平均收益
dV(61C0wn average stock 平均库存；平均存货
T@0\z1,~S average yearly rent 平均年租
\UZlFE avoidance of double taxation 避免双重课税
8V$pdz| [ avoidance of tax 避税
