A:
8= g~+<A A share Ａ股；甲类股份
L yG`q3@ abatement of tax 减税；减扣免税额
lcVG<*gf- ABN AMRO Bank N.V. 荷兰银行
$v5 >6+-n above-the-line expenditure 线上项目支出；经常预算支出
~JP3C5q above-the-line receipt 线上项目收入；经常预算收入
*] !r T&E ABSA Asia Limited 南非联合亚洲有限公司
{4)d absolute change 绝对数值变更
9ZuKED absolute expenditure 实际开支
CV2#G *
absolute guideline figure 绝对准则数字
R^"mGe\LL absolute interest 绝对权益
$Z8riVJ7j- absolute order of discharge 绝对破产解除令
u~~ ~@p absolute profit margin 绝对利润幅度
E mw]` absolute value 实值；绝对值
2#s 8Dxt absolutely vested interest 绝对既得权益
Oc 5f8uv absorbed cost 已吸收成本；已分摊成本
U
U#tm absorption 吸收；分摊；合并
5tEkQ(Ei8 absorption rate 吸收率；摊配率；分摊率
[p]UM;+ ACB Finance Limited 亚洲商业财务有限公司
Q`Rn,kCVy acceptable form of reciprocity 合理的互惠条件
}nSu7)3$B acceptable rate 适当利率；适当汇率
m[ BpV .s acceptance agreement 承兑协议
ant2];0p acceptance for honour 参加承兑
Zqb*-1Qw"* acceptor 承兑人；接受人；受票人
'lOQb) acceptor for honour 参加承兑人
T # gx2Y accident insurance 意外保险
7G0;_f{ Accident Insurance Association of Hong Kong 香港意外保险公会
qq@]xdl accident insurance scheme 意外保险计划
mE &SAm5#d accident year basis 意外年度基准
vI:_bkii accommodation 通融；贷款
!>/J]/4> accommodation bill 通融票据；空头票据
N0N% ~3 accommodation party 汇票代发人
tTh4L8fO account balance 帐户余额；帐户结余
sn]D7Ae account book 帐簿
QP>F *A
account collected in advance 预收款项
hf; S#.k account current book 往来帐簿
Rm~8n;7oOr account of after-acquired property 事后取得的财产报告
?8;W P& account of defaulter 拖欠帐目
ZvK.X*~s account payable 应付帐款
N,:G 5WxW account payee only [A/C payee only] 只可转帐；存入收款人帐户
~yA^6[a = account receivable 应收帐款
Dn#UcMO>W account receivable report 应收帐款报表
O9N+<sU=X account statement 结单；帐单；会计财务报表
C 'S_M@I= account title 帐户名称；会计科目
AoK;6je`K^ accountant's report 会计师报告
P ,rLyx Accountant's Report Rules 会计师报告规则
XEN-V-Z%* accounting and auditing procedure 会计与审计程序；会计与核数程序
y. (m# &T Accounting Arrangements 《会计安排》
*:`fgaIDa accounting basis 会计基础
O3pd5&^g accounting by Official Receiver 破产管理署署长呈交的帐目
.')^4\ Accounting Circular 《会计通告》
Mky^ X,r accounting class 会计类别
-
b` accounting date 记帐日期；会计结算日期
J/PK #< accounting for money 款项核算
'{cFr Accounting Officer 会计主任
Hr T@Df accounting period 会计报告期；会计期
u`Kc\B Sn accounting policy 会计政策；会计方针
w4zp%`?D' accounting practice 会计惯例
L=P8; Gj) accounting principle 会计准则
'R99m ?" accounting record 会计记录
%/ :&L+q accounting report 会计报告
77j"zr7v
Accounting Services Branch [Treasury] 会计事务部〔库务署〕
?v'CuWS Accounting Society of China 中国会计学会
_,I~1" accounting statement 会计报表
LvU/,.$ accounting system 会计制度；会计系统
&v Q5+ accounting transaction 会计事项；帐务交易
5glEV`.je accounting treatment 会计处理
g4;|u K; accounting year 会计年度
f lt'~fe accretion 增值；添加
u LNOhgSUf accrual 应计项目；应累算数目
4w]<1V accrual basis 应计制；权责发生制
/AY q^ accrual basis accounting 应计制会计；权责发生制会计
K <WowU accrue 应累算；应计
=l6W O* accrued benefit 应累算利益
"hZ `^ "0b accrued charges 应计费用
9NZq
k accrued cumulative preference share dividend 应累算的累积优先股股息
b{X.lz0 accrued expenses 应累算费用
rA @|nL{ accrued interest payable 应付利息；应计未付利息
NdRE,HWd?$ accrued interest receivable 应收利息；应计未收利息
q6x}\$mL accrued right 累算权益
JIc9csr:b accruing profit 应累算的利润
@ ]42.oP accumulated fiscal reserve 累积财政储备
aJc>"#+
o accumulated profit 累积利润；滚存溢利
X7gB.=\X accumulated reserve 累积储备
>y!O_@>z accumulation of surplus income 累积收益盈余
Z&h :3; acquired assets 既得资产
6F%6] n acquisition 收购；购置；取得
G/ w@2lYx acquisition cost 购置成本
OT"j V acquisition expenses 购置费用
ETR7% 0$r acquisition of 100% interest 收购全部股权
?zVcP=p@ acquisition of control 取得控制权
B}aW y &D acquisition of fixed assets 购置固定资产
F)19 cKx7 acquisition of shell “买壳”
0ri f,{" acquisition price 收购价
> :0N)Pj act of God 天灾
9_Z_5w;h acting partner 执事合伙人
#W8c)gkG9 active market 买卖活跃的市场；交投畅旺的市场；旺市
YF %] %^n active partner 积极参与的合伙人
f/Z-dM\e active trading 交投活跃
rxZk!- t)L actual circulation 实际流通
%:dd#';g actual cost 实际成本
V P7LKfv actual expenditure 实际开支；实际支出
>!c Ff$ 2' actual income 实际入息；实际收入；实际收益
5r;)Ppo actual market 现货市场
dk g+_V! actual price 现货价；实际价格
E^~ {thf actual profit 实际利润
&]anRT# actual quotation 实盘；实际价位；实际报价
=w:H9uj6F actual year basis 按实际年度计算
t*Z-]P actuals 实货
#kJ8 qN actuarial investigation 精算调查
O.aAa5^uh actuarial principle 精算原则
'8 I=Tn actuarial report 精算师报告
7dlMDHp\Y Actuarial Society of Hong Kong 香港精算学会
OSom-?|w actuarial valuation 精算师估值
h,]lN'JG{ actuary 精算师
=YtK@+| i ad referendum agreement 暂定协议；有待覆核的协定
r8A'8g4cM ad valorem duty 从价税；按值征税
FtWO[ *# ad valorem duty system 从价税制
O_5;?$ [m ad valorem fee 从价费
e0#{'_ C ad valorem tariff 从价关税
@#9x Ss# additional allowance 额外免税额
tao9icl*` additional amount for unexpired risk 未过期风险的额外款额
P# ;pQC additional assessable profit 补加应评税利润
kjSzu qB additional assessment 补加评税
z,VXH ?.Zo additional commitment 额外承担
77 ?TRC additional commitment vote 额外承担拨款
Q1H.2JXr additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
% 5BSXAc additional dependent parent allowance 供养父母额外免税额
Ysi@wK-LnF additional provision 额外拨款
P+3
]g{2w additional stamp duty 附加印花税
dp3T JZ+U additional tax 补加税罚款；补加税款
n9 Jev_!A Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
6O@Lx ]t adjudged bankrupt 被裁定破产
l
5f'R adjudicated bankrupt 裁定破产人
cc"<H}g>` adjudication fee 裁定费；评定印花税额手续费；评估契据费
aQso<oK adjudication of bankruptcy 裁定破产；宣告破产
q@4Cw&AI+ adjudication of insolvency 裁定无力偿还债务
E>"SC\#7 adjusted actual 经调整的实数；调整后的实数
U:$`M,762Z adjusted current assets 经调整的流动资产；调整后的流动资产
~{6}SXp4U adjusted figure 经调整的数字；调整后的数额
B\`${O( adjusted liabilities 经调整的负债；调整后的负债
V7+/|P_ adjusted loss 经调整的亏损；调整后的亏损
^q<EnsY 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
O /h1ew adjusted profit 经调整的利润；调整后的利润
QKoJxjR=^ adjusted surplus 经调整的盈余额；调整后的盈余额
Y2+YmP*z` adjusted value 经调整的价值；调整后的价值
va.Ve# N adjustment 调整；修订；理算〔保险〕
)P.,h&h/ adjustment centre 调剂中心
~Oi.bP<, adjustment lag 调整过程的时间差距；调整时差
e JEcLK3u adjustment mechanism 调整机制
(c[DQS j adjustment of loss 亏损调整
<F| S<\Y. adjustment process 调整过程；调整程序
*Ym+xu_5 adjustment range 调整幅度
?X 7nM) administered exchange rate 受管制汇率
>.REg[P Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
(k%r_O 6 administration expenses 行政费用
zK*i:(>B administration fee 手续费；行政费
8# Y_]Z?) administration in bankruptcy 破产管理
4&~*;an7 administration order 遗产管理令
YIYuqtnSJ administrator 管理人；遗产管理人
>EgMtZ88.< administrator of the estate 遗产管理人
u5,vchZ admission of debt 债项承认书
d-]!aFj|U admission of proof 接纳债权证明
=e6!U5
f advance 放贷款项；垫付款项；预支款项；预付款项
A}1:fw\Fn3 advance account 暂支帐目；预付款帐户
(. ,{x)H advance compensation 预付补偿金
[bN_0T.YI advance from shareholder 股东垫款
v\XO?UEJ2 advance pending reimbursement 预支以待日后付还
X d&oERJj advanced economy 先进经济体系
L-e6^%eU advancement 预付；预付财产
vNU[ K%U advances warrant 垫款令
_cbXzSYq& advancing 贷出
D6EqJ,~ adverse balance 逆差
W#9LK
J j adverse exchange 逆汇
/NVyzM51V advertisement addressed to shareholders 在报章刊登的致股东通告
WVL\|y728s advice for collection 托收通知书
57$/Dn advice of drawing 提款通知书；汇票通知书
g;y*F;0@ advice of payment 付款通知
5WtI.7r Advisory Committee [Securities and Futures Commission]
iM]&ryGB # 谘询委员会〔证券及期货事务监察委员会〕
2{L[D9c/6 Advisory Committee on Diversification 经济多元化谘询委员会
QmsS,Zljo affidavit 誓章；遗产申报誓章
/j(<rz"j affidavit of no receipt 述明无收款的誓章
w1= f\ affiliate 联号；联营公司；附属公司
xf{=~j/L affiliated company 附属公司；联号；联营公司
4{ "
v affirmation [estate duty] 非宗教式宣誓〔遗产税〕
LM".]f!, affordability 负担能力
XJ3aaMh" African Development Bank [AfDB] 非洲开发银行
`iwGPG! after-acquired property 事后取得的财产
Z0Qh7 xWve after-hours dealing 市后交易
q4u-mM7#7 after-tax profit 税后盈利；税后利润；税后溢利
c* )PS`]t agency agreement 代理协议
&Fch{%S> agency expenses 代理机构的开支
4WQ
96|F agency fee 代理费
YMn=9 EUp Agency Law 《代理法》
#YLI"/Kn agent 代理人；承销人
x}N1Wl=8g agent of company 公司代理人
d,t'e? agent's fee 代理人费；经纪费
S,C/l1s aggregate 总计；总数；总体数字
Zb~G&.
2g aggregate amount 总款额；总额
V}4u1oG aggregate assets and liabilities 总体资产与负债
g^:7mG6C aggregate at constant price 按固定价格计算的总体数字
W1UqvaR aggregate demand 总需求
?qtL*; aggregate gross position 总持仓量
BCr*GtR)W aggregate limit 总限额
vn96o] n aggregate of salaries tax 合计薪俸税
<P
c;8[ aggregate performance 总体表现；总体业绩
mmEe@-lE aggregate supply 总体供应
~ G ~:R aggregate surplus 总盈余
0ac'<;9]zP aggregate total 整体总额
" =9)|{=m aggregate value 总值；合计价值
ybgw#jv= aggregated basis 合计基准
m pM,&7} aggregated net chargeable income 合计应课税入息实额
jiLt *>I aggregation 合并计算；合计；总和
Oxh . & aggregation of incomes of husband and wife 夫妇入息合并计算
!p4FK]B/u aggregation of property 财产的总和
P/ dT;YhL agio 差价；贴水
"J3n_3+ 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》
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w(? Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
RS f*[2 《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》
l' a<k " Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
/I q6'oo 《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》
g U v`G Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
b#_ u.vP 《香港政府和大韩民国政府关于相互促进和保护投资协定》
+*$@ K'VL agreement for a settlement 授产协议
Y; q['h agreement for assignment 转让协议
$C6O<A agreement for sale 售卖协议；买卖协议
]N1gzHa S agreement for sale and purchase 买卖协议
T@DT|lTI agreement for the payment of interest 支付利息协议
ww~gmz agreement for the repayment of money 还款协议
}Ym~[S*x agreement of reinsurance 再保险协议
(t-JGye> Agricultural Bank of China 中国农业银行
mRY~)< !4& air passenger departure tax 飞机乘客离境税
@{8SC~ ha Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
4> (OM|X=9 airport tax 机场税
$:0?"?o); alcohol duty 酒精税
<ApzcyC
alienation 让与；让渡；转让
_l](dqyuN( alimony 生活费；赡养费
.cg"M 0 All Ordinaries Index [AOI] 所有普通股指数
_gP-$&JC all risks 全险；综合险
Z_?r5M; All Sales Record for Stock Market 《股票市场成交报告》
LgoUD*MbQ Allied Capital Resources Limited 新联财务有限公司
1;y?!;FD all-items index [Consumer Price Index] 总指数〔消费物价指数〕
tj e allocation letter 拨款信件
A(qy>x-BI allocation of fund 分配款项；预留款项
KEvT."t allocation of profit 利润分配；溢利分配
\ g\, allocation warrant 拨款令
Twr<MXa allotment 分配；配股
~,P." allotment notice 股份配售通知；配股通知
Kyq/o- allotment of shares 股份分配
n4Eqm 33 allowable 可获宽免；免税的
LXcH<) allowable business loss 可扣除的营业亏损
4w0Y(y allowable expenses 可扣税的支出
[ncOtDE allowance 免税额；津贴；备抵；准备金
Q
,)}t allowance for debts 债项的免税额
ZG)%vB2c allowance for depreciation by wear and tear 耗损折旧免税额
(]p,Z <f allowance for funeral expenses 殡殓费的免税额
,;-5 5|o\V allowance for inflation 为通货膨胀而预留的款项；通胀准备金
]abox%U=% allowance for repairs and outgoings 修葺及支出方面的免税额
9WsGoZP n allowance to debtor 给债务人的津贴
%$I@7Es > alteration of capital 资本更改
{afR?3GK alternate trustee 候补受托人
qUF}rl S=r amalgamation 合并
iK uSk~ ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
NhA_ds kvo ambit of charges 征税范围；收费范围
3_+$x 4% amended valuation 经修订的估值
[#6Eax,j American Commodities Exchange 美国商品交易所
N6_<[` American Express Bank Limited 美国运通银行
4F >?G{ci American Stock Exchange 美国证券交易所
gdyP,zMD7 amortization 摊销
*%xmCP J amount due from banks 存放银行同业的款项
X3;|h93.a amount due from banks abroad 存放海外银行同业的款项
4V0j1 k&' amount due from holding companies 控股公司欠款
HX:rVHY amount due from local banks 存放本港银行同业的款项
+MP`iuD O amount due to banks 银行同业的存款
EBPm7{&0| amount due to banks abroad 海外银行同业的存款
Td>Lp=0rU amount due to holding companies 控股公司存款
RA~ %Cw4t amount due to local banks 本港银行同业的存款
N_"mC^Vx amount due to outport banks 外埠银行同业的存款
,
H_Cn1l amount for note issue 发行纸币的款额
:If1zB) amount of bond 担保契据的款额
5n'C6q " amount of consideration 代价款额
m;d#*}n\p amount of contribution 供款数额
7'9~Kx&+ amount of indebtedness 负债款额
/`V:; amount of principal of the loan 贷款本金额
6Q.6 amount of rates chargeable 应征差饷数额
AHre#$`97 amount of share capital 股本额
L0O },O amount of sums assured 承保款额
-Am ~CM amount of variation 变动幅度
S+EC!;@Xg amount of vote 拨款数额
Z6I^HG{: amount payable 应付款额
bl; C =n amount receivable 应收款额
ng oAFb Amsterdam Stock Exchange 阿姆斯特丹证券交易所
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analysis 分析
N\OeWjA F ancillary risk 附属风险
&\, ZtaB annual account 周年帐目；周年帐目报表；年度决算；年结
H%:~&_ D annual accounting date 年结日期
OJ:iQ annual allowance 每年免税额；年积金；年度津贴；年津
P9aG Dm a annual balance 年度余额
_n;V iQM u annual disposable income 每年可动用收入
3G7Qo annual estimates 周年预算
jI(}CT`g annual fee 年费
EJrn4QOs annual general meeting 周年大会
JtrLTo annual growth rate 年增率；每年增长率
vpGeG annual long-term supplement 长期个案每年补助金
0 oFRcU annual pensionable emolument 可供计算退休金的年薪
x !o>zT\ annual report 年报
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'S' Annual Report on the Consumer Price Index 《消费物价指数年报》
b ^Xq(q>5 annual return 周年报表；周年申报表；每年报税表格
HJ2r~KIw Annual Return Rules 《周年报表规则》
_ ecKX</Q annual review of consumer prices 每年消费物价回顾
D d$ SQ annual roll-forward basis 逐年延展方式
yI 6AafS~ annual salary 年薪
W c"f annual statement 年度报表；年度决算表
]#N~r&hmQ 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
_f8<t=R annuitant 年金受益人
v]tbs)x;h annuity 年金
o d\Q<Jm} annuity contract 年金合约
"&ElKy
7j annuity on human life 人寿年金
lxpi antecedent debt 先前的债项
=sk]/64h`` ante-dated cheque 倒填日期支票
}. x&}FqXE anticipated expenditure 预期开支
OJUH".o anticipated net profit 预期纯利
jc|"wN] anticipated revenue 预期收入
:N<ZO`l? anti-inflation measure 反通货膨胀措施
7Xu.z9y anti-inflationary stance 反通货膨胀立场
?>V4pgGCE apparent deficit 表面赤字
dM{xPpnx apparent financial solvency 表面偿债能力
~97T0{E3 apparent partner 表面合伙人
C"I:^&sL application for personal assessment 个人入息课税申请书
8Ilg[Drj* application of fund 资金应用
g
pN {1 application to release as liquidator and to destruct the books of accounts and documents
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D4;v 申请免除清盘人职务及毁灭帐簿与文件
p<\yp<g appointed actuary 委任精算师
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GumG appointed auditor 委任核数师；委任审计师
(0Xgv3wd appointed trustee 委任的受托人
D<zgs2Ex appointer 委任人
3sf+ u oV apportioned pro rata 按比例分摊
=Zcbfo_& apportionment 分配；分摊
$ 4\,a^ Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
b ojx:g apportionment formula 分摊方程式
q1Vh]d apportionment of estate duty 遗产税的分摊
ZlHN-!OZp appraisal 估价；评估
=8?gx$r2 appreciable growth 可观增长
;=I Gl: appreciable impact 显着影响
]:m}nJ_ appreciable increase 可观增长
fD# VI appreciation 增值；升值
piE9qXn appreciation against other currencies 相对其他货币升值
W[]N.d7G appreciation of the exchange value of Hong Kong dollar 港元汇值上升
5sD\4 g)HK appreciation tax 增值税
h^h!OQK Q appropriation 拨款；拨用；拨付
|RBgJkS;8 appropriation account 拨款帐目
!YlyUHD Appropriation Bill 拨款法案
jj,Y: appropriation-in-aid system 补助拨款办法
E }aTH approved assets 核准资产
5 fK#*(x approved basket stock 认可一篮子证券
LY%`O#i. approved budget 核准预算
}];8v+M approved charitable donation 认可慈善捐款
+ j._NRXRH approved charitable institution 认可慈善机构
o:<g Jz g approved currency 核准货币；认可货币
,[ rh7 _ approved estimates 核准预算
`CP}1W> approved estimates of expenditure 核准开支预算
z}vgp\cuT approved overseas insurer 核准海外保险人
_h4{Sx approved overseas trust company 核准海外信托公司
]~:9b[G2 approved pooled investment fund 核准汇集投资基金
:?VM1!~ga approved provident fund scheme 认可公积金计划
!A(*?0` approved provision 核准拨款
oe$Y=` approved redeemable share 核准可赎回股份
IiG~l+V~ approved regional stock 认可地区性证券
^Tbw#x]2 approved retirement scheme 认可退休金计划
ssv4#8p3 approved subordinated loan 核准附属贷款
f)p c$~B arbitrage 套戥；套汇；套利
-v *wT*I1 arbitrageur 套戥者；套汇者
!xm87I arbitrary amount 临时款项
$F!)S arrangement 措施；安排；协定
;Jex#+H(:D arrears 欠款
V&x6ru# arrears of pay 欠付薪酬
J; pn5k~3 arrears of revenue 逾期未收税款；逾期未收的帐项
K4Mv\! Q<8 articles of association 组织章程；组织细则；组织章程细则
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^= Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
] Ma2*E !p ascertainment of profit 确定利润
t = ErJ "Asia Clear" “亚洲结算系统”
_C3l 2v'I$ Asia Commercial Bank Ltd. 亚洲商业银行有限公司
V 45\ .V Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
A+Nf]([ Asian Development Fund [ADF] 亚洲发展基金
u:r'&#jb~@ Asian dollar bond 亚洲美元债券
1=x4m =wV Asian dollar market 亚洲美元市场
iq> PN:mr Asian dollar rate 亚洲美元利率
?:(BkY,K5 Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
PSX-b)wb Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
eJ+V!K'H2 asked price 沽盘；喊价；索价；卖方报价
"oX @Z^ assessable income 应评税入息
/
lh3.\| assessable loss 应评税亏损
5UE5; yo assessable profit 应评税利润
kK2x';21 assessable value 应评税值
& u-H/C U% assessed profit 估定利润
JHpaDy* assessed value 经评估价值
@GzEhv assessment 评税；评定；估价；评税单
R=jIVw' assessment number 评税编号；估价编号
" >QNiR! assessment of additional tax 补加税评税
:jB8Q$s assessment of performance 业绩评估；实绩评价
iV5x-G` Assessor 评税主任
H-GlCVq~ asset price bubbles 资产价格泡沫
U$R+&@; asset-backed securities 具资产保证的证券
'./j<2|;U assets accretion 资产增值
`a}!t=~#w assets and liabilities 资产与负债
lg_X|yhL assets betterment statement 资产递增表；资产改进表
tgn_\ - + assets lending 实物放款；有抵押贷款
@#q>(Ox% assets of the company passing on the death 死者去世时转移的公司资产
|A".Mo_5 assets pledged as security for liabilities 用作负债抵押的资产
IP'gN-#i assets portfolio 资产投资组合
W-9^Ncp assets price 资产价格
0;,4.hsh assets quality 资产质素
bq5tEn assets realization 资产变现
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o;Ij; assets refinancing arrangement 资产再集资安排
q y1$(3t$ assets securitization 资产证券化
q.6$-w assets situated outside Hong Kong 在香港以外地方的资产
{8Jr.&Y2 assets stripping 削减资产；拆卖资产
nd(O ;XBI assets value 资产值
Ay'2! K,I assignee 承让人
u(B0X=B assignment 转让；转让书；转让契
*k:Sg*neVq assignment of interest 权益转让
RX.n7Tb assignment of letters patent and trade mark 专利证书及商标转让
trL:qD+{( assignment of property 物业转让；物业转让书
; ]GSVv: assignment right 转让权
S siKuoxk assignor 转让人
=}txcA+ associate 有联系的人；有关连人士；相联者；合伙人；联系人
ju PW!u Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
5#+G7 'k associate member 附属会员
g6:S"Em associated body corporate 相联法人团体
G"3)\FEM associated company 相联公司；联属公司
x{IxS?.j+ associated corporation 相联法团
Z)cGe1?q Association of Chartered Certified Accountants [ACCA] [United Kingdom]
gR)T(%W 公认会计师公会〔英国〕
;C=C`$Q Association of Futures Exchange Brokers 香港期货经纪协会
tZR%s Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
5/<?Y&x association of underwriters 承保人组织
vz VXRX assumption of control 接管
^<fN assurance 担保；保险；转易；转易书
oTj9 /r assurance of interest 权益的转易
Ay ZL( at 19XX price 按一九ＸＸ年价格计算
P#5&D*`}h at a discount 按赔价计算；按贴水价格计算；打折扣
swv 1>52{ at a premium 按溢价计算；按升水价格计算
GaMiu! |, at call 通知付款；按通知
9$7tB at constant market price 按固定市价计算
MY1 1 5% at constant price 按固定价格计算
t(FI Bf3 at cost 按成本计算
y21zaQ at current market price 按当时市价计算；按现时市价计算
.du FMJl at current price 按当时价格计算；按现时价格计算
5}FPqyK" at factor cost 按要素成本计算；按生产要素成本计算
X_Vj&{ at money-of-the-day price 按付款当日价格计算
W%@L7 xh at or better 按指定或较佳价位〔买卖指令〕
^nn3 ; at par 按面值计算；平价
1Ao YG_ at sight 见票即付
a= 3?hVpB at the close 按收市盘
/*DC`,q at the opening 按开市盘
rJ)O( attestation 见证；见证条款
YK Nz[x$| at-the-money option 平价期权
Jwzkd"D attorney 受权人；受托代表人
< igsO attornment 新拥有人承认书
]F[ V6`H attributable profit 可归属利润
;E0Xn-o_ attributable share value 可归属股份价值
\Ub=Wm\ Auckland Stock Exchange 奥克兰证券交易所
4 %do.D* auction 拍卖
Y@'ug N|[C auctioneer 拍卖商
ydFZ$W_}w audit 审计；核数
Q%6Lc .i Audit Commission 审计署
Ht.0ug Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
O?|st$g 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〕
$ftcYBZa audit review 帐目审查
[ix45xu7 Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
.iFd audited account 审计帐目；经审计的帐目
:|i jCg+ audited annual account 经审计的周年帐目
/ 0Z_$Q&e audited balance sheet 经审计的资产负债表
Tdvw7I- q auditor 核数师；核数主任；审计师
`[vm{+i auditor's certificate 核数师证明书；审计师证明书
w.kb/ auditor's report 核数师报告；审计师报告
Y Gb&mD Aussie bond 澳元债券
u\gPx4]4c austerity budget 紧缩预算
_bp9UJ Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
NWCJ| Australia All Ordinaries Index 澳洲所有普通股票指数
/L,VZ?CmtK Australian Dollar [AUD] 澳元
`* !t<?$i Australian Options Market 澳大利亚期权市场
|/B2Bm Australian Securities Commission 澳洲证券事务监察委员会
KCG-&p$v@s Australian Society of Certified Practising Accountants 澳洲执业会计师公会
n J H+P!AC Australian Stock Exchange 澳大利亚证券交易所
k[3J5 4`g1 Austrian Schilling [ATS] 奥地利先令
B 14Ziopww authentication 认证；鉴证
V 4Y w"J authority to purchase 委托购买证；委购书
h\Gl yH~ authorization 认可；核准；授权；授权书
HS!O;7s' authorization by direction 指示授权
-'
7I | r authorization by instruction 指令授权
:G?6Hl)~) authorization by warrant 令状授权
&y-(UOqbkP authorization of unit trust 单位信托的认可
Q)oO*CnM!- authorized agent 指定代理人
tm27J8wPzV authorized capital 法定资本
$7%e|0jC authorized clerk 出市员
; n tq% authorized dealer 认可交易商
:BFecS&i5 authorized financial institution 认可财务机构
*G|w#-\.c authorized fund 认可基金
!
Ff/RRo authorized fund house 获授权的基金公司；认可基金公司
x 5/O.5>f authorized institution 认可机构
fba QXM authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
v{7Jzjd authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
6BT o% authorized insurer 获授权保险人；获认可承保人
G2Zr (b') authorized investment 特准投资项目
Ms8& $ authorized person 获授权人
-ZXC^zt authorized representative 获授权代表
E>xd*23+\ authorized share capital 法定股本
w>M8 FG(4] automated quotation system 自动报价系统
'Q\I@s } Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
m4FT^ ^3yE 自动交易系统〔香港期货交易所有限公司〕
pUV3n
1{2 automatic adjustment mechanism 自动调整机制
~Xa8 \> automatic adjustment system 自动调整系统
*^cJn*QeL Automatic Clearing House 自动票据交换所
bnS"@^M automatic exchange rates accumulation system 自动化汇率累集系统
e)I-|Q4^% Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
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/q/8-l automatic teller machine [ATM] 自动柜员机
go^?F-
dZ autopay 自动转帐
IyvJwrO available assets 可用资产
Na8%TT> available fiscal reserve 现存财政储备
[0v`E 5 available profit 可用利润
7Ddo ^Gtx Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
~Dsz9 f average 平均；平均数；海损
,U9gg-.Lp average basic salary 平均基本薪金
0Q]@T@F. average consumer expenditure 平均消费开支；一般消费开支
+m Plid\ average cost 平均成本
md8r " average cost of land production 增辟土地平均成本
%hcn|-" F average daily turnover 平均每日成交额
oZ% rzLH average daily wage rate 平均每日工资率
KtWn08D! average expenditure pattern 平均开支模式
5(F @KeH> average growth rate 平均增长率
e$krA!zN average net fixed assets 固定资产平均净值
:_R[@?c average of relatives 相对价格平均数
X.)ca F^j average price 平均价格
fh rS7f'Zd average propensity to consume 平均消费倾向；一般消费倾向
RL = average propensity to save 平均储蓄倾向；一般储蓄倾向
{%WQQs average rate 平均率
y8/
7@qw average revenue 平均收入；平均收益
!F3Y7 R average stock 平均库存；平均存货
tz0_S7h average yearly rent 平均年租
q.]>uBAQ? avoidance of double taxation 避免双重课税
y^"[^+F3 . avoidance of tax 避税
