A:
t.i9!'Y ] A share Ａ股；甲类股份
T W;;OS[ abatement of tax 减税；减扣免税额
WSX@0A.&) ABN AMRO Bank N.V. 荷兰银行
s Gm(Aax*0 above-the-line expenditure 线上项目支出；经常预算支出
Z[A|SyZp above-the-line receipt 线上项目收入；经常预算收入
bm]dz;ljh ABSA Asia Limited 南非联合亚洲有限公司
dzC&7
9$ absolute change 绝对数值变更
$9u absolute expenditure 实际开支
B7QtB3bn absolute guideline figure 绝对准则数字
% A Du[M. absolute interest 绝对权益
q2o$s9}B absolute order of discharge 绝对破产解除令
3Tte8]0 absolute profit margin 绝对利润幅度
28L'7 absolute value 实值；绝对值
vd X~E9 7 absolutely vested interest 绝对既得权益
D_;n4<|. absorbed cost 已吸收成本；已分摊成本
jH#^O ;A absorption 吸收；分摊；合并
pkMON}"mj absorption rate 吸收率；摊配率；分摊率
I3y4O^? ACB Finance Limited 亚洲商业财务有限公司
'V1 -iJj9 acceptable form of reciprocity 合理的互惠条件
UHDI9>G~, acceptable rate 适当利率；适当汇率
u:>3j,Cs acceptance agreement 承兑协议
c#-97"_8 acceptance for honour 参加承兑
d"$oV~>P| acceptor 承兑人；接受人；受票人
|
3/p8 acceptor for honour 参加承兑人
Bv|9{:1%X} accident insurance 意外保险
!-}*jm p< Accident Insurance Association of Hong Kong 香港意外保险公会
;<ma K*f\S accident insurance scheme 意外保险计划
d+| ! 6 accident year basis 意外年度基准
\:)o'- accommodation 通融；贷款
2\8\D^ accommodation bill 通融票据；空头票据
S5JR`o
accommodation party 汇票代发人
/xb F1@XtL account balance 帐户余额；帐户结余
sYW)h$p;D account book 帐簿
4Xho0lO& account collected in advance 预收款项
wjGjVTtHs account current book 往来帐簿
HC`3AQ12!& account of after-acquired property 事后取得的财产报告
,(Hmk(, account of defaulter 拖欠帐目
!` Yi{}1_ account payable 应付帐款
9Q5P7}%p account payee only [A/C payee only] 只可转帐；存入收款人帐户
Nk~ dfY<s account receivable 应收帐款
wN0OAbtX' account receivable report 应收帐款报表
zNTu j p account statement 结单；帐单；会计财务报表
B*?PB] account title 帐户名称；会计科目
>+L gJo R accountant's report 会计师报告
OU5|m%CmO Accountant's Report Rules 会计师报告规则
P!&CH4+ accounting and auditing procedure 会计与审计程序；会计与核数程序
.F$AmVTN Accounting Arrangements 《会计安排》
uM6!RR!~ accounting basis 会计基础
j24 accounting by Official Receiver 破产管理署署长呈交的帐目
KO;6 1y: Accounting Circular 《会计通告》
wg~ `Md accounting class 会计类别
.*ovIU8 accounting date 记帐日期；会计结算日期
gd,%H @3 accounting for money 款项核算
!r qR]nd Accounting Officer 会计主任
Yxq Q g accounting period 会计报告期；会计期
9@a;1Wr/f accounting policy 会计政策；会计方针
~O7(0RsCN accounting practice 会计惯例
]6[d-$#^ko accounting principle 会计准则
y!D`.' accounting record 会计记录
-"tgEC\tD accounting report 会计报告
PKs%-Uk Accounting Services Branch [Treasury] 会计事务部〔库务署〕
e{+{,g {iu Accounting Society of China 中国会计学会
@ BW8`Ky1 accounting statement 会计报表
=}KbE4D+8 accounting system 会计制度；会计系统
~F6gF7] z accounting transaction 会计事项；帐务交易
4gN Rln- accounting treatment 会计处理
tLXw&hFk`g accounting year 会计年度
4'=N{.TtO accretion 增值；添加
\uPTk)oaB accrual 应计项目；应累算数目
>^ar$T;Ys accrual basis 应计制；权责发生制
T/6=A$4
# accrual basis accounting 应计制会计；权责发生制会计
+B|X
k[ accrue 应累算；应计
beR)8sC3q accrued benefit 应累算利益
# E@i @'T accrued charges 应计费用
YfU#kvE' accrued cumulative preference share dividend 应累算的累积优先股股息
k0uwG'(z9 accrued expenses 应累算费用
oKJ7i,xT accrued interest payable 应付利息；应计未付利息
<|G~S<y} accrued interest receivable 应收利息；应计未收利息
~ ,1q :Kue accrued right 累算权益
)t=u(:u] accruing profit 应累算的利润
WYzaD} accumulated fiscal reserve 累积财政储备
fb;"J+ accumulated profit 累积利润；滚存溢利
|;-r}; accumulated reserve 累积储备
L2$ L .@ accumulation of surplus income 累积收益盈余
sYP@> tHC acquired assets 既得资产
MW> 28 acquisition 收购；购置；取得
j]D = \ acquisition cost 购置成本
,F Vy:"FR acquisition expenses 购置费用
/j@r~mt/pA acquisition of 100% interest 收购全部股权
O; sQPG,v acquisition of control 取得控制权
[k}\{ i > acquisition of fixed assets 购置固定资产
}]?G"f
t K acquisition of shell “买壳”
)eMh,r
acquisition price 收购价
)fL*Ws6 act of God 天灾
o+Z9h1z%, acting partner 执事合伙人
iRtDZoiD' active market 买卖活跃的市场；交投畅旺的市场；旺市
S:\hcW6 active partner 积极参与的合伙人
Y\|J1I,Z4 active trading 交投活跃
][1u:V/
U actual circulation 实际流通
I,3!uo gn actual cost 实际成本
@&B!P3{ f actual expenditure 实际开支；实际支出
~l6 Y<-! actual income 实际入息；实际收入；实际收益
9v2 ; actual market 现货市场
-;-"i J0 actual price 现货价；实际价格
B '/ >Ax& actual profit 实际利润
0.0!5D[ actual quotation 实盘；实际价位；实际报价
1hS~!r'qqv actual year basis 按实际年度计算
x@}Fn:c!5 actuals 实货
,O!aRvzap actuarial investigation 精算调查
Z$XpoDbOy actuarial principle 精算原则
<]^D ({` actuarial report 精算师报告
L:Eb(z/D Actuarial Society of Hong Kong 香港精算学会
P tOnj)Q actuarial valuation 精算师估值
KHN
,SB actuary 精算师
} O ad referendum agreement 暂定协议；有待覆核的协定
74 (J7 ad valorem duty 从价税；按值征税
VAt9JE;# ad valorem duty system 从价税制
H12@12v ad valorem fee 从价费
8E[`H ad valorem tariff 从价关税
1z:N$O _v additional allowance 额外免税额
)c !S@H s additional amount for unexpired risk 未过期风险的额外款额
GA}^Rh`T- additional assessable profit 补加应评税利润
Uroj%x N additional assessment 补加评税
aB'@8[]z additional commitment 额外承担
(=/;rJ`q additional commitment vote 额外承担拨款
LS;anNk@.} additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
sdD[`# additional dependent parent allowance 供养父母额外免税额
= h( n+y< additional provision 额外拨款
Ti'kn{
Zv additional stamp duty 附加印花税
Y
sV additional tax 补加税罚款；补加税款
D .`\ ^a Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
<DS6-y adjudged bankrupt 被裁定破产
0&@ pX~h: adjudicated bankrupt 裁定破产人
c<e\JJY5? adjudication fee 裁定费；评定印花税额手续费；评估契据费
$twF93u$ adjudication of bankruptcy 裁定破产；宣告破产
I!D*( > adjudication of insolvency 裁定无力偿还债务
v{ Ve sf adjusted actual 经调整的实数；调整后的实数
,ua1xsZl& adjusted current assets 经调整的流动资产；调整后的流动资产
7`!( 8 adjusted figure 经调整的数字；调整后的数额
qKC*j DW adjusted liabilities 经调整的负债；调整后的负债
NkI: adjusted loss 经调整的亏损；调整后的亏损
$ :wM'& M 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
![^h<Om adjusted profit 经调整的利润；调整后的利润
Jo <6M' adjusted surplus 经调整的盈余额；调整后的盈余额
!g"9P 7p adjusted value 经调整的价值；调整后的价值
c"1d#8 J adjustment 调整；修订；理算〔保险〕
1bkUT_ adjustment centre 调剂中心
T@.D5[q0: adjustment lag 调整过程的时间差距；调整时差
"mK (?U!A adjustment mechanism 调整机制
S I5QdX adjustment of loss 亏损调整
Bx4GFCdifC adjustment process 调整过程；调整程序
]E^f8s0#V adjustment range 调整幅度
U^\~{X administered exchange rate 受管制汇率
BH a>2N Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
6QQ oHYtZ administration expenses 行政费用
RiG!TTa
b administration fee 手续费；行政费
p ]=;t" administration in bankruptcy 破产管理
w}q"y+=Z: administration order 遗产管理令
=:eE ! administrator 管理人；遗产管理人
z?[DW* administrator of the estate 遗产管理人
k)Wz b admission of debt 债项承认书
F DX+ admission of proof 接纳债权证明
2Zip8f! advance 放贷款项；垫付款项；预支款项；预付款项
f34&:xz2U advance account 暂支帐目；预付款帐户
G|_aU8b|t advance compensation 预付补偿金
G. TX1 advance from shareholder 股东垫款
f4}6 $>) advance pending reimbursement 预支以待日后付还
K~T\q_ZPZ advanced economy 先进经济体系
_xt(II advancement 预付；预付财产
)A=g# D# advances warrant 垫款令
_<Yo2,1^ advancing 贷出
%WR"85 adverse balance 逆差
*`T &Dlt'8 adverse exchange 逆汇
H_nJST<v` advertisement addressed to shareholders 在报章刊登的致股东通告
7+4"+CA advice for collection 托收通知书
8ZfIh advice of drawing 提款通知书；汇票通知书
^MV%\0o advice of payment 付款通知
=]"|x7'! Advisory Committee [Securities and Futures Commission]
ifZNl, 谘询委员会〔证券及期货事务监察委员会〕
Y pj)6d Advisory Committee on Diversification 经济多元化谘询委员会
,$$$_+m\ affidavit 誓章；遗产申报誓章
oW6<7>1M7 affidavit of no receipt 述明无收款的誓章
!H\GHA'DO] affiliate 联号；联营公司；附属公司
I=a$1%BzEX affiliated company 附属公司；联号；联营公司
Qpf]3 affirmation [estate duty] 非宗教式宣誓〔遗产税〕
kH -b! affordability 负担能力
0u2uYiE-l African Development Bank [AfDB] 非洲开发银行
yVzg<%CR^ after-acquired property 事后取得的财产
:G/]rDtd after-hours dealing 市后交易
7g+ ] after-tax profit 税后盈利；税后利润；税后溢利
uf] $@6) agency agreement 代理协议
vyGL n agency expenses 代理机构的开支
,5*xE\9 G agency fee 代理费
uiA:(2AQ Agency Law 《代理法》
5T#D5Z<m agent 代理人；承销人
R QNi&zX/ agent of company 公司代理人
%= y 3 agent's fee 代理人费；经纪费
X{9o8
*V aggregate 总计；总数；总体数字
j],. `Y aggregate amount 总款额；总额
tta0sJ8 i aggregate assets and liabilities 总体资产与负债
tdF[2@?+ aggregate at constant price 按固定价格计算的总体数字
F:GKnbY aggregate demand 总需求
~la04wR28 aggregate gross position 总持仓量
>Fk `h=Wd aggregate limit 总限额
T?{9Z aggregate of salaries tax 合计薪俸税
v=-3 ,C aggregate performance 总体表现；总体业绩
l?_!eA aggregate supply 总体供应
:=v{inN aggregate surplus 总盈余
#q.G_-H4J@ aggregate total 整体总额
6*33k'=;F aggregate value 总值；合计价值
_O9H. _E aggregated basis 合计基准
$OoN/^kv aggregated net chargeable income 合计应课税入息实额
ld:alEo aggregation 合并计算；合计；总和
~ O=| v/] aggregation of incomes of husband and wife 夫妇入息合并计算
)^f
Q@C8 aggregation of property 财产的总和
R9G)X] agio 差价；贴水
9yw/-nA 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》
pu*u[n Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
8w?\_P7QA 《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》
;I71_>m Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
g@VndAp 《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》
_rd j,F8 Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
0(9@GIT 《香港政府和大韩民国政府关于相互促进和保护投资协定》
<dPxy`_ agreement for a settlement 授产协议
$!C+i"q$ agreement for assignment 转让协议
cY'To< v agreement for sale 售卖协议；买卖协议
4,ynt& agreement for sale and purchase 买卖协议
Ltd?#HP agreement for the payment of interest 支付利息协议
8Flf,"a agreement for the repayment of money 还款协议
l5]oS? >y agreement of reinsurance 再保险协议
Er1u1@ Agricultural Bank of China 中国农业银行
u;qMo `- air passenger departure tax 飞机乘客离境税
~( OIo7#; Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
rGGepd airport tax 机场税
HKN"$(Q alcohol duty 酒精税
qp qz. {\ alienation 让与；让渡；转让
7qK0!fk5 alimony 生活费；赡养费
3N0X?* (x| All Ordinaries Index [AOI] 所有普通股指数
E?4@C"Na all risks 全险；综合险
Mr,y| All Sales Record for Stock Market 《股票市场成交报告》
<;E[) tv Allied Capital Resources Limited 新联财务有限公司
m{dyVE all-items index [Consumer Price Index] 总指数〔消费物价指数〕
(jMAa% allocation letter 拨款信件
Cf =q_\0|W allocation of fund 分配款项；预留款项
E816 YS=' allocation of profit 利润分配；溢利分配
?i EXFYJG allocation warrant 拨款令
dN/ "1%9) allotment 分配；配股
l~!fQ$~ allotment notice 股份配售通知；配股通知
C!k9 JAa$Z allotment of shares 股份分配
yZ)aKwj%U allowable 可获宽免；免税的
|abst&yp allowable business loss 可扣除的营业亏损
U3+ _'" allowable expenses 可扣税的支出
<i\z fa'6 allowance 免税额；津贴；备抵；准备金
'Mx K}9 allowance for debts 债项的免税额
7r[ % | : allowance for depreciation by wear and tear 耗损折旧免税额
&W<>^C2v allowance for funeral expenses 殡殓费的免税额
Bd~cY/M allowance for inflation 为通货膨胀而预留的款项；通胀准备金
4S0++Hp4 allowance for repairs and outgoings 修葺及支出方面的免税额
|iUfM3 allowance to debtor 给债务人的津贴
n!eqzr{ alteration of capital 资本更改
[aZ v?Z alternate trustee 候补受托人
& Yf#O* amalgamation 合并
bZay/ Zkj ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
skD k/-*R ambit of charges 征税范围；收费范围
v&b.Q:h*' amended valuation 经修订的估值
VFmg"^k5 American Commodities Exchange 美国商品交易所
2*q:
^ American Express Bank Limited 美国运通银行
3 [)s;e American Stock Exchange 美国证券交易所
_Z66[T+M amortization 摊销
KD"&_PX amount due from banks 存放银行同业的款项
26#Jhb E+ amount due from banks abroad 存放海外银行同业的款项
/.kna4k amount due from holding companies 控股公司欠款
QJIItx4hE amount due from local banks 存放本港银行同业的款项
y(3c{y@~X amount due to banks 银行同业的存款
Ma =6kX] amount due to banks abroad 海外银行同业的存款
}vUlTH amount due to holding companies 控股公司存款
M?~<w)L} amount due to local banks 本港银行同业的存款
`KJYm|@ i amount due to outport banks 外埠银行同业的存款
{[t"O u amount for note issue 发行纸币的款额
n]C%(v!u3 amount of bond 担保契据的款额
=Q8H] F amount of consideration 代价款额
8Z4?X% amount of contribution 供款数额
P-OPv%jyi amount of indebtedness 负债款额
S|q!? /jqj amount of principal of the loan 贷款本金额
U|Z>SE<k amount of rates chargeable 应征差饷数额
')u5 l amount of share capital 股本额
XL7;^AE^Wl amount of sums assured 承保款额
_95}ifSVm amount of variation 变动幅度
NBqV0>vR amount of vote 拨款数额
gAr` hXO amount payable 应付款额
_{c|o{2sj amount receivable 应收款额
/#qs(!
d Amsterdam Stock Exchange 阿姆斯特丹证券交易所
<f.>jjwFE analysis 分析
s\Pt,I@Y_ ancillary risk 附属风险
!(]dz~sM annual account 周年帐目；周年帐目报表；年度决算；年结
g#'fd/?Q annual accounting date 年结日期
29iIG
'N annual allowance 每年免税额；年积金；年度津贴；年津
U.hERe ~ X annual balance 年度余额
P7w qZ? annual disposable income 每年可动用收入
>)n4s Mq annual estimates 周年预算
MB8SB annual fee 年费
# NN"(I annual general meeting 周年大会
G V :$; annual growth rate 年增率；每年增长率
EAD0<I<>
annual long-term supplement 长期个案每年补助金
u3*NO
)O annual pensionable emolument 可供计算退休金的年薪
$vTAF-~Ql annual report 年报
$\,BpZ
}3 Annual Report on the Consumer Price Index 《消费物价指数年报》
W`Q$t56 annual return 周年报表；周年申报表；每年报税表格
,u&tB|,W, Annual Return Rules 《周年报表规则》
oGJ*Rn)Z annual review of consumer prices 每年消费物价回顾
,5\2C{ annual roll-forward basis 逐年延展方式
eg2U+g4 annual salary 年薪
+=6RmId+X annual statement 年度报表；年度决算表
{C/L5cZ]J 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
w TlK4 R# annuitant 年金受益人
=CjNtD2] annuity 年金
&}nBenYp annuity contract 年金合约
!]rETP_ annuity on human life 人寿年金
pF sCd"zv antecedent debt 先前的债项
&SjHrOG? ante-dated cheque 倒填日期支票
.|-l+ anticipated expenditure 预期开支
hg?j)jl| anticipated net profit 预期纯利
XVrm3aj(m anticipated revenue 预期收入
B?;' lDz* anti-inflation measure 反通货膨胀措施
-W lp=#9 anti-inflationary stance 反通货膨胀立场
]> )u+| apparent deficit 表面赤字
JQ"`9RN b apparent financial solvency 表面偿债能力
~_ u*\]- apparent partner 表面合伙人
15xd~V?ai: application for personal assessment 个人入息课税申请书
Me gE--h application of fund 资金应用
=f4[=C$&` application to release as liquidator and to destruct the books of accounts and documents
<G~} N 申请免除清盘人职务及毁灭帐簿与文件
&2io^A P appointed actuary 委任精算师
TvunjTpaj appointed auditor 委任核数师；委任审计师
ceFsGdS appointed trustee 委任的受托人
(odR'# appointer 委任人
OU,PO2xX9 apportioned pro rata 按比例分摊
29G wv apportionment 分配；分摊
&Y54QE". Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
0%xR<<gir apportionment formula 分摊方程式
3XeXzPj apportionment of estate duty 遗产税的分摊
9;0V
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)-+\M_JK5 appreciable growth 可观增长
j3x^<a\gJ appreciable impact 显着影响
<%d51~@={I appreciable increase 可观增长
gDQkn {T.% appreciation 增值；升值
.D8~)ZWN appreciation against other currencies 相对其他货币升值
aO.\Qe+j appreciation of the exchange value of Hong Kong dollar 港元汇值上升
w4e%-Ln appreciation tax 增值税
bA@
/B' appropriation 拨款；拨用；拨付
=tr1*s{ appropriation account 拨款帐目
8K \'Z Appropriation Bill 拨款法案
tZaD ${ appropriation-in-aid system 补助拨款办法
A 1 T< approved assets 核准资产
vKNt$]pm= approved basket stock 认可一篮子证券
q2x|%H RF approved budget 核准预算
4%g 6_KB approved charitable donation 认可慈善捐款
AbUDn\0$ approved charitable institution 认可慈善机构
op hH 9D approved currency 核准货币；认可货币
f._l105. approved estimates 核准预算
uik tdZ/f approved estimates of expenditure 核准开支预算
vk
@%R approved overseas insurer 核准海外保险人
1)TK01R8 approved overseas trust company 核准海外信托公司
x9 &-(kBU approved pooled investment fund 核准汇集投资基金
8 tb6 gZz approved provident fund scheme 认可公积金计划
yicO!:bM approved provision 核准拨款
)Y3EQxXa approved redeemable share 核准可赎回股份
([:]T$0 # approved regional stock 认可地区性证券
t" <s} ~ approved retirement scheme 认可退休金计划
I
jZ]_*^! approved subordinated loan 核准附属贷款
$_Y/'IN`k arbitrage 套戥；套汇；套利
-1qZqU$h arbitrageur 套戥者；套汇者
qqnclqkw& arbitrary amount 临时款项
hi! L\yi arrangement 措施；安排；协定
Y,k(#=wg arrears 欠款
-Y*VgoK% arrears of pay 欠付薪酬
C=fsJ=a 5; arrears of revenue 逾期未收税款；逾期未收的帐项
Z?m
-&% articles of association 组织章程；组织细则；组织章程细则
3gb| x? Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
J+ Q+&-a ascertainment of profit 确定利润
P!kw;x "Asia Clear" “亚洲结算系统”
drW~)6Lr@ Asia Commercial Bank Ltd. 亚洲商业银行有限公司
MaZM%W8Z Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
exfm q Asian Development Fund [ADF] 亚洲发展基金
IQ ){(Y Asian dollar bond 亚洲美元债券
gRBSt
M&hU Asian dollar market 亚洲美元市场
NF6X- ,c d Asian dollar rate 亚洲美元利率
yJ%t^ X_ Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
_p\6 29` Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
9 |'
|BC asked price 沽盘；喊价；索价；卖方报价
>;
aCf #q assessable income 应评税入息
|#{- .r6Y] assessable loss 应评税亏损
EQ4#fAM) assessable profit 应评税利润
G+0><,S assessable value 应评税值
\[:PykS assessed profit 估定利润
*yJ[zXXjJ assessed value 经评估价值
l^ .K'Q1~a assessment 评税；评定；估价；评税单
/\ytr%7 ,' assessment number 评税编号；估价编号
Y 4d 3n assessment of additional tax 补加税评税
XMGx ^mn assessment of performance 业绩评估；实绩评价
rJ'/\Hh5P Assessor 评税主任
wZ#Rlv,3Wa asset price bubbles 资产价格泡沫
~A6 "sb= asset-backed securities 具资产保证的证券
{J (R assets accretion 资产增值
KkEv#2n assets and liabilities 资产与负债
A]7<'el = assets betterment statement 资产递增表；资产改进表
>ajuk assets lending 实物放款；有抵押贷款
!<&m]K assets of the company passing on the death 死者去世时转移的公司资产
*n8% F9F assets pledged as security for liabilities 用作负债抵押的资产
7W"/ N #G assets portfolio 资产投资组合
x<)G( Xe* assets price 资产价格
>1A*MP4 assets quality 资产质素
OA[&Za#w assets realization 资产变现
f\fdg].! assets refinancing arrangement 资产再集资安排
|'tW = assets securitization 资产证券化
@5WgqB assets situated outside Hong Kong 在香港以外地方的资产
r!7 Y' | assets stripping 削减资产；拆卖资产
3{KR
{B#L assets value 资产值
J1bA2+5.*e assignee 承让人
$(ewk): assignment 转让；转让书；转让契
^(ScgoXva assignment of interest 权益转让
Br}h/ !NU/ assignment of letters patent and trade mark 专利证书及商标转让
\i!Son.< assignment of property 物业转让；物业转让书
, |+Gl s assignment right 转让权
vv6?V# { assignor 转让人
j Fma|y associate 有联系的人；有关连人士；相联者；合伙人；联系人
EM@ ;3.IO Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
ibJHU@l associate member 附属会员
3\A M=` associated body corporate 相联法人团体
.e @> associated company 相联公司；联属公司
LOr|k8tL% associated corporation 相联法团
,vV ]"f Association of Chartered Certified Accountants [ACCA] [United Kingdom]
.x!T+`l>8I 公认会计师公会〔英国〕
i(*I@ku Association of Futures Exchange Brokers 香港期货经纪协会
*5e+@rD` Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
Bd@'e7 { association of underwriters 承保人组织
3J{vt"dS assumption of control 接管
ZQ3_y $ assurance 担保；保险；转易；转易书
%r;w;`/hA assurance of interest 权益的转易
?vgH"W~3> at 19XX price 按一九ＸＸ年价格计算
NBjeH tT at a discount 按赔价计算；按贴水价格计算；打折扣
$+cAg > at a premium 按溢价计算；按升水价格计算
lv]quloT at call 通知付款；按通知
f6!D L< at constant market price 按固定市价计算
6 {}JbRNf at constant price 按固定价格计算
B<7/,d' at cost 按成本计算
=oX>Ph+ P at current market price 按当时市价计算；按现时市价计算
1DE@N1l at current price 按当时价格计算；按现时价格计算
*#y;8 at factor cost 按要素成本计算；按生产要素成本计算
JqCc;Cbd at money-of-the-day price 按付款当日价格计算
B6] <G- at or better 按指定或较佳价位〔买卖指令〕
H2;X at par 按面值计算；平价
HSN8O@dy at sight 见票即付
?7[alV ~ at the close 按收市盘
'9s5OTkN ; at the opening 按开市盘
w5KPB5/zu attestation 见证；见证条款
1f#mHt:( at-the-money option 平价期权
k6"KB attorney 受权人；受托代表人
[BM*oEFPB* attornment 新拥有人承认书
\'Z<P,8~ attributable profit 可归属利润
)zq.4 attributable share value 可归属股份价值
y{d^?(- Auckland Stock Exchange 奥克兰证券交易所
~>5#5!}@* auction 拍卖
at|g%$% auctioneer 拍卖商
6_gnEve
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1 5{Y9! Audit Commission 审计署
GKiukX$' Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
}CDk9 Xk 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
X l_Uz8Hp audit review 帐目审查
pI;NL
[ Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
8i}<
k$S audited account 审计帐目；经审计的帐目
TZRcd~ 5$ audited annual account 经审计的周年帐目
@
O>&5gB1u audited balance sheet 经审计的资产负债表
8' K0L(3[ auditor 核数师；核数主任；审计师
M2@b1; auditor's certificate 核数师证明书；审计师证明书
W `z 0" auditor's report 核数师报告；审计师报告
:q#K} / Aussie bond 澳元债券
Y[Ltrk{ austerity budget 紧缩预算
UsQ4~e 4- Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
% ."@Q$lA Australia All Ordinaries Index 澳洲所有普通股票指数
N^w'Hw0 Australian Dollar [AUD] 澳元
1tMQqI`N Australian Options Market 澳大利亚期权市场
Nt:9 MG>1 Australian Securities Commission 澳洲证券事务监察委员会
LfLFu9#:w Australian Society of Certified Practising Accountants 澳洲执业会计师公会
'b/ < x| Australian Stock Exchange 澳大利亚证券交易所
7@}$|u:JUF Austrian Schilling [ATS] 奥地利先令
8K9$,Ii authentication 认证；鉴证
Ucdj4[/,h authority to purchase 委托购买证；委购书
#~L h# authorization 认可；核准；授权；授权书
9\; |x authorization by direction 指示授权
RthT \%R authorization by instruction 指令授权
WO</Mw authorization by warrant 令状授权
LN2D authorization of unit trust 单位信托的认可
=~KsS }`1, authorized agent 指定代理人
!yOeW0/2[ authorized capital 法定资本
jJZgK$5+ authorized clerk 出市员
oU6y4yO authorized dealer 认可交易商
$gpG%Qj authorized financial institution 认可财务机构
fyWO authorized fund 认可基金
*&Lq!rFS authorized fund house 获授权的基金公司；认可基金公司
P
u0uKE authorized institution 认可机构
LjB;;&VCn authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
8Q{9>^ authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
l8h&|RY[ authorized insurer 获授权保险人；获认可承保人
o>/O++7R a authorized investment 特准投资项目
c`*TPqw(B[ authorized person 获授权人
,m=4@ofX authorized representative 获授权代表
-fI@])$9J authorized share capital 法定股本
qT :zEt5 automated quotation system 自动报价系统
\C^;k%{LV Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
Wu6<\^A 自动交易系统〔香港期货交易所有限公司〕
;Xvp6.: automatic adjustment mechanism 自动调整机制
_c$9eAe automatic adjustment system 自动调整系统
5kNzv~4B,; Automatic Clearing House 自动票据交换所
SLfFqc+n0 automatic exchange rates accumulation system 自动化汇率累集系统
' CZ a3ux Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
qFQ 8 automatic teller machine [ATM] 自动柜员机
0c^>eq] autopay 自动转帐
t*<#<a available assets 可用资产
I zbU)ud available fiscal reserve 现存财政储备
CSPKP#,B0[ available profit 可用利润
s@hRqGd: Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
D}C,![ average 平均；平均数；海损
? ULo&P[ average basic salary 平均基本薪金
z+ a%5J average consumer expenditure 平均消费开支；一般消费开支
>>i@r@ average cost 平均成本
A5'NGt average cost of land production 增辟土地平均成本
R"MRnr_4K average daily turnover 平均每日成交额
iJ' xh n average daily wage rate 平均每日工资率
"1`Oh<={b average expenditure pattern 平均开支模式
ph> 7?3;t average growth rate 平均增长率
.`<@m]m- average net fixed assets 固定资产平均净值
!\8 ;d8 average of relatives 相对价格平均数
VQ5nq'{v average price 平均价格
D?yG+%&9 average propensity to consume 平均消费倾向；一般消费倾向
|t
iUej average propensity to save 平均储蓄倾向；一般储蓄倾向
f
h#C' sn average rate 平均率
A\_ |un% average revenue 平均收入；平均收益
+
b$=[nfG average stock 平均库存；平均存货
$;M:TpX average yearly rent 平均年租
<GHYt#GIZ+ avoidance of double taxation 避免双重课税
[[d(jV=* avoidance of tax 避税
