A:
V'I T1 ~ A share Ａ股；甲类股份
7h`^N5H.q abatement of tax 减税；减扣免税额
r**f,PDZ ABN AMRO Bank N.V. 荷兰银行
*gDl~qNRoS above-the-line expenditure 线上项目支出；经常预算支出
G|*G9 nQ above-the-line receipt 线上项目收入；经常预算收入
1O0X-C,wo$ ABSA Asia Limited 南非联合亚洲有限公司
[,b)YjO~Xd absolute change 绝对数值变更
-=mwy absolute expenditure 实际开支
,56;4)cv absolute guideline figure 绝对准则数字
0 sh~I absolute interest 绝对权益
"mA1H]r3 absolute order of discharge 绝对破产解除令
V&iS~V 0. absolute profit margin 绝对利润幅度
?-,6< K1 absolute value 实值；绝对值
y42#n absolutely vested interest 绝对既得权益
N O4Z"3Pd_ absorbed cost 已吸收成本；已分摊成本
i ?-Y absorption 吸收；分摊；合并
`*k@4.J{ absorption rate 吸收率；摊配率；分摊率
&a6,ln:P ACB Finance Limited 亚洲商业财务有限公司
9go))&`PJL acceptable form of reciprocity 合理的互惠条件
\=fh-c (J, acceptable rate 适当利率；适当汇率
+?AW>&68y acceptance agreement 承兑协议
8wmQ4){ acceptance for honour 参加承兑
)4m_A p\ acceptor 承兑人；接受人；受票人
~}, W8\C> acceptor for honour 参加承兑人
,Xtj;@~- accident insurance 意外保险
eGvOA\y: Accident Insurance Association of Hong Kong 香港意外保险公会
QC7k~I8 accident insurance scheme 意外保险计划
GHG,!C accident year basis 意外年度基准
~OCZz $qA accommodation 通融；贷款
`0@z"D5c accommodation bill 通融票据；空头票据
QN g\4 % accommodation party 汇票代发人
%*K;np-q{ account balance 帐户余额；帐户结余
H1&RI4XC account book 帐簿
tvpN/p account collected in advance 预收款项
8,*3zVk- account current book 往来帐簿
"dtlME{Bx account of after-acquired property 事后取得的财产报告
`D2Mss$! account of defaulter 拖欠帐目
5g0_WpO account payable 应付帐款
vRr9%z x account payee only [A/C payee only] 只可转帐；存入收款人帐户
vD26;S.y[a account receivable 应收帐款
U=m=1FYaG account receivable report 应收帐款报表
Nfb ` YU= account statement 结单；帐单；会计财务报表
{7X~!e|w account title 帐户名称；会计科目
R=$Ls6z accountant's report 会计师报告
"DpKrVuG Accountant's Report Rules 会计师报告规则
B*79qq accounting and auditing procedure 会计与审计程序；会计与核数程序
eY}V9*.v Accounting Arrangements 《会计安排》
-oh7d $~ accounting basis 会计基础
9rcI+q=E
accounting by Official Receiver 破产管理署署长呈交的帐目
A*i_|]Q Accounting Circular 《会计通告》
^y Vl"/ accounting class 会计类别
N!c
gN accounting date 记帐日期；会计结算日期
%5Rq1 $D accounting for money 款项核算
9@y3IiZ"} Accounting Officer 会计主任
Gru ALx7 accounting period 会计报告期；会计期
u-.L^!k accounting policy 会计政策；会计方针
!^v\^Fc accounting practice 会计惯例
Zi{0-m6+ accounting principle 会计准则
% rc FT_ accounting record 会计记录
HJ@ 5 B" accounting report 会计报告
])N%^Qe$U Accounting Services Branch [Treasury] 会计事务部〔库务署〕
!G +u j( Accounting Society of China 中国会计学会
"&-C$J5
Id accounting statement 会计报表
M[s\E4l:t accounting system 会计制度；会计系统
Z % EQt accounting transaction 会计事项；帐务交易
o ,
LK[Q accounting treatment 会计处理
K\^&+7&zVg accounting year 会计年度
a5V=!OoMk accretion 增值；添加
MGybGbd accrual 应计项目；应累算数目
*h:kmT accrual basis 应计制；权责发生制
d~`-AC+ accrual basis accounting 应计制会计；权责发生制会计
ikHOqJ-,m accrue 应累算；应计
8*Zvr&B,G accrued benefit 应累算利益
[`nY2[A$ accrued charges 应计费用
woau'7}XOu accrued cumulative preference share dividend 应累算的累积优先股股息
@T7PZB&xnl accrued expenses 应累算费用
eP= j. $ accrued interest payable 应付利息；应计未付利息
5-w: c> accrued interest receivable 应收利息；应计未收利息
$?f]ZyZr. accrued right 累算权益
Z,aGtJ.a'9 accruing profit 应累算的利润
b n-=fb( accumulated fiscal reserve 累积财政储备
`bqzg accumulated profit 累积利润；滚存溢利
O<X
)p`,` accumulated reserve 累积储备
B.K4!/cF accumulation of surplus income 累积收益盈余
4z 0L ke acquired assets 既得资产
Q52 bh'cuU acquisition 收购；购置；取得
J]\^QMX acquisition cost 购置成本
|yv]Y/ = acquisition expenses 购置费用
B_&^ER5j acquisition of 100% interest 收购全部股权
-tyaE acquisition of control 取得控制权
ke6 n/ h5` acquisition of fixed assets 购置固定资产
cL7C 2wB` acquisition of shell “买壳”
@p]UvqtB@ acquisition price 收购价
jw4TLc7p act of God 天灾
}]Gb UC!Zb acting partner 执事合伙人
2sun=3qb active market 买卖活跃的市场；交投畅旺的市场；旺市
Tf[dZ( +\ active partner 积极参与的合伙人
u){S$</ active trading 交投活跃
V16% Ne actual circulation 实际流通
f?-J#x) actual cost 实际成本
: rmauKR actual expenditure 实际开支；实际支出
,qu:< actual income 实际入息；实际收入；实际收益
vZk9gGjk actual market 现货市场
2 4X=5Aj actual price 现货价；实际价格
m1y `v" actual profit 实际利润
!Bj^i
cR actual quotation 实盘；实际价位；实际报价
mu>] 9Z W actual year basis 按实际年度计算
acae=c|X actuals 实货
BA*&N>a actuarial investigation 精算调查
Bac| ;+L~L actuarial principle 精算原则
pN+I]NgQ actuarial report 精算师报告
hgwn> p:S# Actuarial Society of Hong Kong 香港精算学会
nX 8B;*p6b actuarial valuation 精算师估值
!ew6
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I actuary 精算师
1tyNR oET ad referendum agreement 暂定协议；有待覆核的协定
XHNkQe ad valorem duty 从价税；按值征税
?FDJqJM ad valorem duty system 从价税制
k.Gl4
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i'iO H|s ad valorem tariff 从价关税
-;ER`Jqs, additional allowance 额外免税额
Y{j7Q4{ additional amount for unexpired risk 未过期风险的额外款额
"$P'Wv additional assessable profit 补加应评税利润
Hh\
4MNl additional assessment 补加评税
AoU_;B\b% additional commitment 额外承担
t)!V + Qcb additional commitment vote 额外承担拨款
1q`k}KM y additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
jJ<;2e~OW additional dependent parent allowance 供养父母额外免税额
R . O additional provision 额外拨款
R`
44'y| additional stamp duty 附加印花税
sX!3_ '- additional tax 补加税罚款；补加税款
[]=_<]{ Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
WV@X @]U adjudged bankrupt 被裁定破产
n fa_8 adjudicated bankrupt 裁定破产人
3l$E8?[Zwi adjudication fee 裁定费；评定印花税额手续费；评估契据费
$8Ig&k|~8 adjudication of bankruptcy 裁定破产；宣告破产
|+u+)C adjudication of insolvency 裁定无力偿还债务
n_1jHJo adjusted actual 经调整的实数；调整后的实数
dB@FI adjusted current assets 经调整的流动资产；调整后的流动资产
L7<+LA)s0 adjusted figure 经调整的数字；调整后的数额
r:73uRk adjusted liabilities 经调整的负债；调整后的负债
] ~'9 adjusted loss 经调整的亏损；调整后的亏损
dD o6fP2 adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
<8*A\& adjusted profit 经调整的利润；调整后的利润
}a' cm!" adjusted surplus 经调整的盈余额；调整后的盈余额
]I8]mUiUH adjusted value 经调整的价值；调整后的价值
~z &0qQ adjustment 调整；修订；理算〔保险〕
X:U=MWc> adjustment centre 调剂中心
CX]RtV! adjustment lag 调整过程的时间差距；调整时差
@K7ebYr? adjustment mechanism 调整机制
}iMXXXBOT adjustment of loss 亏损调整
MCM/=M' y adjustment process 调整过程；调整程序
We\KDU\n adjustment range 调整幅度
C0gfJ~M ) administered exchange rate 受管制汇率
z}iSq$ Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
~m!#FTc* administration expenses 行政费用
p?}f|mQS) administration fee 手续费；行政费
*B %y`cj| administration in bankruptcy 破产管理
&<`-:x1 2_ administration order 遗产管理令
l},dQ4R administrator 管理人；遗产管理人
1k$2LQ administrator of the estate 遗产管理人
ax Oi 5 admission of debt 债项承认书
tB]`Hj admission of proof 接纳债权证明
Kq$:\B)<c advance 放贷款项；垫付款项；预支款项；预付款项
ZT r:xX{R6 advance account 暂支帐目；预付款帐户
K!9y+%01 advance compensation 预付补偿金
h|K\z{ A advance from shareholder 股东垫款
fn3*2 advance pending reimbursement 预支以待日后付还
G aha Z
F advanced economy 先进经济体系
eR7qE) h advancement 预付；预付财产
K1/
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s f
fV.cC` advancing 贷出
>ze>Xr'm5= adverse balance 逆差
j[_t6Z adverse exchange 逆汇
4tbw*H5!5 advertisement addressed to shareholders 在报章刊登的致股东通告
iK ohuZr advice for collection 托收通知书
G!n l'5|y advice of drawing 提款通知书；汇票通知书
x6"/ z advice of payment 付款通知
C\y[&egww Advisory Committee [Securities and Futures Commission]
lQ+Ru8I 谘询委员会〔证券及期货事务监察委员会〕
zB;'_[8M Advisory Committee on Diversification 经济多元化谘询委员会
,NjX&A @ affidavit 誓章；遗产申报誓章
, - QR affidavit of no receipt 述明无收款的誓章
cR,'o'V/ affiliate 联号；联营公司；附属公司
H~~7~1"x affiliated company 附属公司；联号；联营公司
P;^y|0N m affirmation [estate duty] 非宗教式宣誓〔遗产税〕
NKR aQ r affordability 负担能力
MomLda
V9Q African Development Bank [AfDB] 非洲开发银行
G%xb0%oi]% after-acquired property 事后取得的财产
s.f`.o after-hours dealing 市后交易
<sm#D"GpP after-tax profit 税后盈利；税后利润；税后溢利
H0: iYHu agency agreement 代理协议
]\[m=0K agency expenses 代理机构的开支
s ;vWR^Ll agency fee 代理费
y2oB]^z &n Agency Law 《代理法》
t8L< x agent 代理人；承销人
> .a+: agent of company 公司代理人
3 C q6h;!# agent's fee 代理人费；经纪费
`6 |i&w:b aggregate 总计；总数；总体数字
GwTT+ aggregate amount 总款额；总额
9 yh9HE aggregate assets and liabilities 总体资产与负债
6\; 4
4,3 aggregate at constant price 按固定价格计算的总体数字
Q&oC]u(="& aggregate demand 总需求
*rS9eej aggregate gross position 总持仓量
A M>Y j aggregate limit 总限额
aQz|!8Is aggregate of salaries tax 合计薪俸税
TX< e_[$\ aggregate performance 总体表现；总体业绩
O<}ep )mr aggregate supply 总体供应
ZC3tbhV aggregate surplus 总盈余
%4bO_vb<9 aggregate total 整体总额
|
\ s 2 aggregate value 总值；合计价值
F?*D r aggregated basis 合计基准
p:DL:^zx aggregated net chargeable income 合计应课税入息实额
+ AE&GU aggregation 合并计算；合计；总和
yw;ghP; aggregation of incomes of husband and wife 夫妇入息合并计算
.OVW4svX aggregation of property 财产的总和
\(.nPW]9 agio 差价；贴水
+ ")qi = 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》
k98< s Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
AyQS4A.s[ 《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》
<'PR;g^# Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
b@nri5noBm 《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》
C><<0VhU Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
& /b? I ` 《香港政府和大韩民国政府关于相互促进和保护投资协定》
>i^y;5 agreement for a settlement 授产协议
.V5q$5j agreement for assignment 转让协议
Az LbD2P l agreement for sale 售卖协议；买卖协议
k #1` agreement for sale and purchase 买卖协议
MgJ%26TZ agreement for the payment of interest 支付利息协议
.){e7U6b{ agreement for the repayment of money 还款协议
{-xi0D/Y; agreement of reinsurance 再保险协议
mQwk!* U Agricultural Bank of China 中国农业银行
@ <@R =aqE air passenger departure tax 飞机乘客离境税
w Mlf 3Uz Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
7Y-FUZ.`> airport tax 机场税
/0 B07B alcohol duty 酒精税
R&u)= ~O\5 alienation 让与；让渡；转让
N0y;PVAGu alimony 生活费；赡养费
A }>|tm7| All Ordinaries Index [AOI] 所有普通股指数
SR&(HH$ all risks 全险；综合险
.4S^n P All Sales Record for Stock Market 《股票市场成交报告》
b aUEsg[~V Allied Capital Resources Limited 新联财务有限公司
x&hv FG3 all-items index [Consumer Price Index] 总指数〔消费物价指数〕
4_6W s$x allocation letter 拨款信件
}aHB$}"! allocation of fund 分配款项；预留款项
aGq_hP allocation of profit 利润分配；溢利分配
;,F-6RNj allocation warrant 拨款令
lKh2LY=j allotment 分配；配股
2 pM allotment notice 股份配售通知；配股通知
bqw/O`*wfN allotment of shares 股份分配
ZYwBw:y}y allowable 可获宽免；免税的
H{ n>KZ]\ allowable business loss 可扣除的营业亏损
p=8M0k allowable expenses 可扣税的支出
[OFTP#}c allowance 免税额；津贴；备抵；准备金
8!`7- allowance for debts 债项的免税额
X7XCZSh#A allowance for depreciation by wear and tear 耗损折旧免税额
;Zx K3/(7 allowance for funeral expenses 殡殓费的免税额
>\6jb&,%O allowance for inflation 为通货膨胀而预留的款项；通胀准备金
U<ku_(2"# allowance for repairs and outgoings 修葺及支出方面的免税额
wf~5lpI[ allowance to debtor 给债务人的津贴
x*,q
Rew alteration of capital 资本更改
( )JYN5 alternate trustee 候补受托人
+Bt LyQ amalgamation 合并
d U sJ v ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
.-C+0L1 j ambit of charges 征税范围；收费范围
)*^OPVt amended valuation 经修订的估值
N[ +o[%A American Commodities Exchange 美国商品交易所
~,1-$#R American Express Bank Limited 美国运通银行
0,vj,ic*WX American Stock Exchange 美国证券交易所
] HN T(w@ amortization 摊销
M v7w5vTl amount due from banks 存放银行同业的款项
>0g `U amount due from banks abroad 存放海外银行同业的款项
nU? Xc(Xy amount due from holding companies 控股公司欠款
y]QQvCJr3d amount due from local banks 存放本港银行同业的款项
X*0eN3o. amount due to banks 银行同业的存款
9:CVN@E amount due to banks abroad 海外银行同业的存款
xVHQ[I% amount due to holding companies 控股公司存款
?j&~vy= T amount due to local banks 本港银行同业的存款
Pq{YZMr amount due to outport banks 外埠银行同业的存款
3I U$ amount for note issue 发行纸币的款额
~$y#(YbH amount of bond 担保契据的款额
bbQ 10H amount of consideration 代价款额
J#Ne:Aj_ amount of contribution 供款数额
By"^ Z`EP4 amount of indebtedness 负债款额
%4r!7X|O< amount of principal of the loan 贷款本金额
>"sKfiM)b amount of rates chargeable 应征差饷数额
lk+=2 6> amount of share capital 股本额
xdbu|fC amount of sums assured 承保款额
r$3~bS$ ] amount of variation 变动幅度
Q8gdI amount of vote 拨款数额
mTXNHvv amount payable 应付款额
Ivt)Eg amount receivable 应收款额
^;bGP.!p Amsterdam Stock Exchange 阿姆斯特丹证券交易所
X( 'Q;^` analysis 分析
eHnei F ancillary risk 附属风险
1 ^ WA annual account 周年帐目；周年帐目报表；年度决算；年结
+NzD/.gq annual accounting date 年结日期
L3G)?rPFC# annual allowance 每年免税额；年积金；年度津贴；年津
RqX4 ep5j annual balance 年度余额
<2TB9]2. g annual disposable income 每年可动用收入
_!CvtUU0Vv annual estimates 周年预算
n_xQSVI0F annual fee 年费
6Ymo %OT annual general meeting 周年大会
UQji7K } annual growth rate 年增率；每年增长率
cVP49r}}v annual long-term supplement 长期个案每年补助金
@=<TA0;LL annual pensionable emolument 可供计算退休金的年薪
!3X%5=#L4 annual report 年报
(PT?h>|St Annual Report on the Consumer Price Index 《消费物价指数年报》
M;RnH##W annual return 周年报表；周年申报表；每年报税表格
v\?\(Y55Y Annual Return Rules 《周年报表规则》
;ijfI annual review of consumer prices 每年消费物价回顾
)H37 a annual roll-forward basis 逐年延展方式
o7 -h'b- annual salary 年薪
*V@MAt annual statement 年度报表；年度决算表
{'wU& ! 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
c&I,e ds annuitant 年金受益人
2G:{ FY annuity 年金
-I$txa/"| annuity contract 年金合约
W%jX- annuity on human life 人寿年金
E6 ^S2J2 antecedent debt 先前的债项
yg[Oy#^ ante-dated cheque 倒填日期支票
hDkqEkq1R anticipated expenditure 预期开支
S,<.!v 57 anticipated net profit 预期纯利
WCfe!P?g anticipated revenue 预期收入
Y ,pS/ anti-inflation measure 反通货膨胀措施
A'AWuj\r2R anti-inflationary stance 反通货膨胀立场
RVKa qJ0e< apparent deficit 表面赤字
r;6YCI=z apparent financial solvency 表面偿债能力
MIyLQ apparent partner 表面合伙人
4o a P"T@6 application for personal assessment 个人入息课税申请书
0Eg r
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3v3V a~fm` application to release as liquidator and to destruct the books of accounts and documents
\3Ald.EqtM 申请免除清盘人职务及毁灭帐簿与文件
d<cbp [3F appointed actuary 委任精算师
vhe Ah`u^& appointed auditor 委任核数师；委任审计师
AU?YZEAei appointed trustee 委任的受托人
KZ
>"L appointer 委任人
;eEtd oy apportioned pro rata 按比例分摊
Nwu Be:"@ apportionment 分配；分摊
.N><yQ-j3' Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
E,?aBRxy apportionment formula 分摊方程式
fF]&{b~wk apportionment of estate duty 遗产税的分摊
d@`:9
G 3 appraisal 估价；评估
I EsD = appreciable growth 可观增长
OsSiBb,W79 appreciable impact 显着影响
jxOVH+?l% appreciable increase 可观增长
.Fz6+m;Z appreciation 增值；升值
VKf HN_m* appreciation against other currencies 相对其他货币升值
nz?BLO= appreciation of the exchange value of Hong Kong dollar 港元汇值上升
S@2Jj>3D? appreciation tax 增值税
" 7g8 d appropriation 拨款；拨用；拨付
ZC-evy appropriation account 拨款帐目
t:@A)i p Appropriation Bill 拨款法案
5Fm? ,^ appropriation-in-aid system 补助拨款办法
9 v3Nba approved assets 核准资产
O*Pe [T5x' approved basket stock 认可一篮子证券
[&k k approved budget 核准预算
f2e$BA approved charitable donation 认可慈善捐款
C baAnm1 approved charitable institution 认可慈善机构
$zA[5}{ZtQ approved currency 核准货币；认可货币
E1Aa2 approved estimates 核准预算
@ y2Bq[' approved estimates of expenditure 核准开支预算
krY.Cc] approved overseas insurer 核准海外保险人
%.gjBI= approved overseas trust company 核准海外信托公司
Pw{{+PBu R approved pooled investment fund 核准汇集投资基金
^
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c @{^3V##T approved provision 核准拨款
#Z 5 Wk approved redeemable share 核准可赎回股份
JV{!Ukuyp+ approved regional stock 认可地区性证券
{$=%5 approved retirement scheme 认可退休金计划
*jSc&{s~ approved subordinated loan 核准附属贷款
R2f,a*> arbitrage 套戥；套汇；套利
j`M<M[C*4N arbitrageur 套戥者；套汇者
]-OkW.8d1 arbitrary amount 临时款项
0`zq*OQ arrangement 措施；安排；协定
J-?(sjIX arrears 欠款
l zkn B arrears of pay 欠付薪酬
I}3K,w/7mi arrears of revenue 逾期未收税款；逾期未收的帐项
?Og ;W9i articles of association 组织章程；组织细则；组织章程细则
D\~$6#B>> Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
#yxYL0CcA: ascertainment of profit 确定利润
v333z << S "Asia Clear" “亚洲结算系统”
Z'M@DY/fdK Asia Commercial Bank Ltd. 亚洲商业银行有限公司
QZP;k!"w Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
9:5NX3"p Asian Development Fund [ADF] 亚洲发展基金
"2j~3aWj Asian dollar bond 亚洲美元债券
z1A-EeT Asian dollar market 亚洲美元市场
Efd[ZJxS6 Asian dollar rate 亚洲美元利率
o : DnZN Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
jH/% Z5iu Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
-<. NEV asked price 沽盘；喊价；索价；卖方报价
O/@ [VPf assessable income 应评税入息
e.h:9` "* assessable loss 应评税亏损
S(xA}0] assessable profit 应评税利润
3Or3@e5r assessable value 应评税值
Ghe=hhZ assessed profit 估定利润
hZG{"O!2 s assessed value 经评估价值
GoXHVUyp assessment 评税；评定；估价；评税单
"FD~XSRL assessment number 评税编号；估价编号
mJqP#Unik assessment of additional tax 补加税评税
wpmtv3 2 5 assessment of performance 业绩评估；实绩评价
AIo;\35 Assessor 评税主任
-OAH6U9^ asset price bubbles 资产价格泡沫
Fm{y.URo
asset-backed securities 具资产保证的证券
L1+c v;t assets accretion 资产增值
'1*MiFxKq assets and liabilities 资产与负债
I C42O_^ assets betterment statement 资产递增表；资产改进表
b6VAyTa assets lending 实物放款；有抵押贷款
7%WI assets of the company passing on the death 死者去世时转移的公司资产
Jl}7]cVq# assets pledged as security for liabilities 用作负债抵押的资产
VW/1[?HG5 assets portfolio 资产投资组合
'?4[w]0J< assets price 资产价格
Kep?=9r4+ assets quality 资产质素
:W55JD' assets realization 资产变现
%J'_c|EQM assets refinancing arrangement 资产再集资安排
0U~JSmj:2K assets securitization 资产证券化
BC+qeocg assets situated outside Hong Kong 在香港以外地方的资产
)n V x 2m4 assets stripping 削减资产；拆卖资产
_^ZII assets value 资产值
=#Jb9=zdR assignee 承让人
F!'"mU<f assignment 转让；转让书；转让契
2Ev, dWV assignment of interest 权益转让
Bf'(JJ7&N assignment of letters patent and trade mark 专利证书及商标转让
*QJ /DC$ assignment of property 物业转让；物业转让书
,.B8hr@H6- assignment right 转让权
I-I5^s assignor 转让人
)c_l l;% associate 有联系的人；有关连人士；相联者；合伙人；联系人
p-_j0zv Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
I uL ]V TY associate member 附属会员
mb K$Wp# associated body corporate 相联法人团体
9:WKG'E8a associated company 相联公司；联属公司
3m'6 cMQ associated corporation 相联法团
X; 0@41t' Association of Chartered Certified Accountants [ACCA] [United Kingdom]
u-$AFSt 公认会计师公会〔英国〕
dEn hNPeRl Association of Futures Exchange Brokers 香港期货经纪协会
. j }, Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
xYq8\9Qb association of underwriters 承保人组织
el<nY" c assumption of control 接管
O_q_O assurance 担保；保险；转易；转易书
{z7{ta assurance of interest 权益的转易
- =Hr|AhE at 19XX price 按一九ＸＸ年价格计算
!~#31kL& at a discount 按赔价计算；按贴水价格计算；打折扣
1*"Uc!7.% at a premium 按溢价计算；按升水价格计算
g YZgo at call 通知付款；按通知
<f%9w] at constant market price 按固定市价计算
\`^jl at constant price 按固定价格计算
:d;5Q\C` at cost 按成本计算
}% =P(%- at current market price 按当时市价计算；按现时市价计算
okW3V}/x/z at current price 按当时价格计算；按现时价格计算
POf \l at factor cost 按要素成本计算；按生产要素成本计算
??Lxb% 7R at money-of-the-day price 按付款当日价格计算
Z'~5L_.]Ai at or better 按指定或较佳价位〔买卖指令〕
=W6P>r_ at par 按面值计算；平价
{+ m)*3~w at sight 见票即付
d0,I ] " at the close 按收市盘
E_z@\z MB at the opening 按开市盘
sC$X7h(Q+ attestation 见证；见证条款
#KwFr lZ at-the-money option 平价期权
hf '3yEm attorney 受权人；受托代表人
p ,!`8c6 attornment 新拥有人承认书
pGC`HT o| attributable profit 可归属利润
+RM3EvglDQ attributable share value 可归属股份价值
s}.nh>Q Auckland Stock Exchange 奥克兰证券交易所
e1#}/U auction 拍卖
S'WmPv auctioneer 拍卖商
j EX([J1 audit 审计；核数
a 36<S0R Audit Commission 审计署
:p{iBDA Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
REw3 >/= 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
{|fA{ Q_R audit review 帐目审查
o 8" [6Ys Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
OygYP audited account 审计帐目；经审计的帐目
k$h WR ;U audited annual account 经审计的周年帐目
$?GF]BT audited balance sheet 经审计的资产负债表
=\3*;59\ auditor 核数师；核数主任；审计师
]Kf HuYjM auditor's certificate 核数师证明书；审计师证明书
UY== 1\ auditor's report 核数师报告；审计师报告
q/[)mr|~ Aussie bond 澳元债券
&^}w| J? austerity budget 紧缩预算
oyHjdPdY# Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
w9 N Um Australia All Ordinaries Index 澳洲所有普通股票指数
N\p 3* # M Australian Dollar [AUD] 澳元
aoBM _# Australian Options Market 澳大利亚期权市场
W&"FejD Australian Securities Commission 澳洲证券事务监察委员会
3 3V/<v Australian Society of Certified Practising Accountants 澳洲执业会计师公会
j8PK\j[ Australian Stock Exchange 澳大利亚证券交易所
fhC=MJ
@ Austrian Schilling [ATS] 奥地利先令
R(:q^? authentication 认证；鉴证
xGA%/dy,; authority to purchase 委托购买证；委购书
?O_;{(F_ authorization 认可；核准；授权；授权书
&W ~,q( authorization by direction 指示授权
'd28YjtoX authorization by instruction 指令授权
V7& L+]! authorization by warrant 令状授权
, e;(\t: authorization of unit trust 单位信托的认可
shi#K<gVC authorized agent 指定代理人
L 0|u^J authorized capital 法定资本
~h1'_0t authorized clerk 出市员
E Z$m4: {e authorized dealer 认可交易商
+>s[w{Svy authorized financial institution 认可财务机构
2nw P-i authorized fund 认可基金
K(_nfE{ authorized fund house 获授权的基金公司；认可基金公司
<5nz:B/ authorized institution 认可机构
[1s B authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
LTi0,03l< authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
$Q ?<']|A authorized insurer 获授权保险人；获认可承保人
M[X& Q authorized investment 特准投资项目
_xbVAI4 authorized person 获授权人
v67o>`<$ authorized representative 获授权代表
#t;@x_2yD\ authorized share capital 法定股本
[1N*mY; automated quotation system 自动报价系统
^Zg"`&E Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
VPf=LSxJe 自动交易系统〔香港期货交易所有限公司〕
& 'R\yX<J) automatic adjustment mechanism 自动调整机制
Pe b;XI automatic adjustment system 自动调整系统
"*?^'(yA@ Automatic Clearing House 自动票据交换所
JD,/oL.KA automatic exchange rates accumulation system 自动化汇率累集系统
`,xKK+~YG- Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
O[$ &]>x]] automatic teller machine [ATM] 自动柜员机
5*~G7/hT autopay 自动转帐
hMDy;oQ available assets 可用资产
O{Wy;7i available fiscal reserve 现存财政储备
40mgB4I available profit 可用利润
}O8$?7j( Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
*;Sj&O average 平均；平均数；海损
Yf<6[(6 O average basic salary 平均基本薪金
]x?`&f8i average consumer expenditure 平均消费开支；一般消费开支
B!6?+< J" average cost 平均成本
H htAD Y average cost of land production 增辟土地平均成本
=lA*?'kd average daily turnover 平均每日成交额
tv avI9 average daily wage rate 平均每日工资率
[$f average expenditure pattern 平均开支模式
R{u/r%
average growth rate 平均增长率
.t$~>e
. average net fixed assets 固定资产平均净值
?bW|~<X~ average of relatives 相对价格平均数
P6@(nGgK< average price 平均价格
bZz ,' average propensity to consume 平均消费倾向；一般消费倾向
a|{RK}|3 average propensity to save 平均储蓄倾向；一般储蓄倾向
83e{rcs average rate 平均率
=UT*1-yh R average revenue 平均收入；平均收益
}GRZCX> average stock 平均库存；平均存货
p78X,44xg average yearly rent 平均年租
-ich N/U]s avoidance of double taxation 避免双重课税
cl/}PmYIZ avoidance of tax 避税
