A:
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' *W A share Ａ股；甲类股份
Ggd lVi 2 abatement of tax 减税；减扣免税额
)A83A <~ ABN AMRO Bank N.V. 荷兰银行
#MM &BC above-the-line expenditure 线上项目支出；经常预算支出
=P_fv above-the-line receipt 线上项目收入；经常预算收入
%-^ }45](q ABSA Asia Limited 南非联合亚洲有限公司
9/;{>RL= absolute change 绝对数值变更
cF.mb*$K absolute expenditure 实际开支
$N \+,? absolute guideline figure 绝对准则数字
M/w{&& absolute interest 绝对权益
g X/NtO % absolute order of discharge 绝对破产解除令
{[3YJkrM absolute profit margin 绝对利润幅度
bXl8v absolute value 实值；绝对值
l P0k: absolutely vested interest 绝对既得权益
iSd?N}2,I absorbed cost 已吸收成本；已分摊成本
,C!n}+27 absorption 吸收；分摊；合并
kMS5h~D[ absorption rate 吸收率；摊配率；分摊率
0eA5zFU7 ACB Finance Limited 亚洲商业财务有限公司
b>=7B6 Aw acceptable form of reciprocity 合理的互惠条件
{} )y^L acceptable rate 适当利率；适当汇率
ZlM_ m
>,o acceptance agreement 承兑协议
U X}*X`{ acceptance for honour 参加承兑
3}4#I_<$F@ acceptor 承兑人；接受人；受票人
@&:VKpu\ acceptor for honour 参加承兑人
uX0
Bp8P accident insurance 意外保险
p":@ >v? Accident Insurance Association of Hong Kong 香港意外保险公会
)k%M.{&bji accident insurance scheme 意外保险计划
s`Vf+ l0 accident year basis 意外年度基准
AF[>fMI accommodation 通融；贷款
qBiyGlu4 accommodation bill 通融票据；空头票据
<JH9StGGc? accommodation party 汇票代发人
twv
lQ| account balance 帐户余额；帐户结余
q%.bnF/Yd account book 帐簿
4<y K7x account collected in advance 预收款项
'^1o/C account current book 往来帐簿
$h]NXC6J account of after-acquired property 事后取得的财产报告
RUc \u93n account of defaulter 拖欠帐目
*R!]47Y d account payable 应付帐款
00qZw?%K account payee only [A/C payee only] 只可转帐；存入收款人帐户
QZ0R :TY account receivable 应收帐款
w{ P6i<J account receivable report 应收帐款报表
yM17H\ = account statement 结单；帐单；会计财务报表
C 38XQLC account title 帐户名称；会计科目
| XLFV accountant's report 会计师报告
&<{}8/x8( Accountant's Report Rules 会计师报告规则
YAMfP8S accounting and auditing procedure 会计与审计程序；会计与核数程序
Xoi9d1fO Accounting Arrangements 《会计安排》
[Pqn 3I[ accounting basis 会计基础
-7 L accounting by Official Receiver 破产管理署署长呈交的帐目
th Q J(w Accounting Circular 《会计通告》
+/Z0 accounting class 会计类别
P8]ORQ6 ZF accounting date 记帐日期；会计结算日期
C,='3^Nc accounting for money 款项核算
ReqE?CeV Accounting Officer 会计主任
/fC\K_<N accounting period 会计报告期；会计期
MBv/ accounting policy 会计政策；会计方针
LH.%\TMN$ accounting practice 会计惯例
4]u,x`6C accounting principle 会计准则
w= $'Lt! accounting record 会计记录
J P_kQ accounting report 会计报告
N 4 +g(" Accounting Services Branch [Treasury] 会计事务部〔库务署〕
L`pY27 | Accounting Society of China 中国会计学会
UhA _1A'B accounting statement 会计报表
ul$omKI$} accounting system 会计制度；会计系统
HYFN?~G accounting transaction 会计事项；帐务交易
g`.{K"N>! accounting treatment 会计处理
Av[Ud
*~ accounting year 会计年度
X=#It&m%s accretion 增值；添加
2@ 5A&b accrual 应计项目；应累算数目
ywe5tU accrual basis 应计制；权责发生制
2moIgJ accrual basis accounting 应计制会计；权责发生制会计
ytob/tc accrue 应累算；应计
Ir>2sTrm accrued benefit 应累算利益
mR!rn^<l accrued charges 应计费用
:OX$LCi accrued cumulative preference share dividend 应累算的累积优先股股息
>OTl2F}4 ! accrued expenses 应累算费用
[nC4/V+- accrued interest payable 应付利息；应计未付利息
$&Ac5Zo%} accrued interest receivable 应收利息；应计未收利息
+qZc}
7rJF accrued right 累算权益
1zR/HT accruing profit 应累算的利润
ac3_L$X[ accumulated fiscal reserve 累积财政储备
2gH _$ accumulated profit 累积利润；滚存溢利
m/KjJ"s, accumulated reserve 累积储备
,=x
RoXYB} accumulation of surplus income 累积收益盈余
?}v}U^ acquired assets 既得资产
GGp{b>E+
# acquisition 收购；购置；取得
0hb/`[Q
acquisition cost 购置成本
5C* ?1&
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>z5Oy acquisition of 100% interest 收购全部股权
y78z>(jV acquisition of control 取得控制权
b<8q 92F acquisition of fixed assets 购置固定资产
>0 7shNX acquisition of shell “买壳”
>waN;&> / acquisition price 收购价
%/X2 l act of God 天灾
}oV3EIH acting partner 执事合伙人
!b'IfDp[-! active market 买卖活跃的市场；交投畅旺的市场；旺市
^} tL nF active partner 积极参与的合伙人
4xp j< active trading 交投活跃
h 9U+ %=^O actual circulation 实际流通
J/=
+r0c actual cost 实际成本
q1P :^<[ actual expenditure 实际开支；实际支出
=J`gGDhGY- actual income 实际入息；实际收入；实际收益
!4_!J (q% actual market 现货市场
m_( E(_ actual price 现货价；实际价格
V15q01bE# actual profit 实际利润
G}s;JJax actual quotation 实盘；实际价位；实际报价
1"M"h_4 actual year basis 按实际年度计算
3 L*+ 8a actuals 实货
p AMo
XJ` actuarial investigation 精算调查
( e 0_RQ actuarial principle 精算原则
jm4)gmC actuarial report 精算师报告
sK#H4y+< Actuarial Society of Hong Kong 香港精算学会
hl* MUD, actuarial valuation 精算师估值
eS*
*L 3 actuary 精算师
;r%<2( ad referendum agreement 暂定协议；有待覆核的协定
2NyUmJ42 ad valorem duty 从价税；按值征税
EQ6l:[ ad valorem duty system 从价税制
icU "Vyu ad valorem fee 从价费
c
3}x)aQ ad valorem tariff 从价关税
cgzy0$8dj\ additional allowance 额外免税额
L,O>6~9:^1 additional amount for unexpired risk 未过期风险的额外款额
]X/O IfdWe additional assessable profit 补加应评税利润
v i^ z5n additional assessment 补加评税
>'ie!VW@ additional commitment 额外承担
f(^33k additional commitment vote 额外承担拨款
^NY+wR5Sn additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
<\+Po<)3 j additional dependent parent allowance 供养父母额外免税额
fmtuFr^a1 additional provision 额外拨款
y Y'gx| \ additional stamp duty 附加印花税
pb~Ps#"Zg additional tax 补加税罚款；补加税款
Pkj T&e) Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
-6(h@F%E adjudged bankrupt 被裁定破产
gv`%Z8u( adjudicated bankrupt 裁定破产人
U`:l AG adjudication fee 裁定费；评定印花税额手续费；评估契据费
8u4 gx<;O adjudication of bankruptcy 裁定破产；宣告破产
q$ bHO adjudication of insolvency 裁定无力偿还债务
i?lX,9% adjusted actual 经调整的实数；调整后的实数
Y"r3 i] adjusted current assets 经调整的流动资产；调整后的流动资产
58qaA\iw adjusted figure 经调整的数字；调整后的数额
o-L|" 3 P adjusted liabilities 经调整的负债；调整后的负债
^ b=5 6~[ adjusted loss 经调整的亏损；调整后的亏损
E PQ&?[6 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
M4R%Gr,L a adjusted profit 经调整的利润；调整后的利润
M0 Lon/% adjusted surplus 经调整的盈余额；调整后的盈余额
b (g_.1[ adjusted value 经调整的价值；调整后的价值
Ar\IZ_Q adjustment 调整；修订；理算〔保险〕
>+zAWK9 adjustment centre 调剂中心
U+:S7z@j? adjustment lag 调整过程的时间差距；调整时差
u!hqq^1 adjustment mechanism 调整机制
Bidqf7v adjustment of loss 亏损调整
6(\q< fx adjustment process 调整过程；调整程序
q] 2}UuM|U adjustment range 调整幅度
Sr4dY`V*:z administered exchange rate 受管制汇率
W ]a7&S Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
8 h55$j administration expenses 行政费用
y.L|rRe@P administration fee 手续费；行政费
Wh#os,U$ administration in bankruptcy 破产管理
,| $|kO/ administration order 遗产管理令
40`9t Xn administrator 管理人；遗产管理人
l=Vowx.$2f administrator of the estate 遗产管理人
nC-c8y admission of debt 债项承认书
dY/|/eOt<K admission of proof 接纳债权证明
%iHyt,0v2 advance 放贷款项；垫付款项；预支款项；预付款项
[ GcA.AB z advance account 暂支帐目；预付款帐户
A }a z
m> advance compensation 预付补偿金
d,Im&j_Z advance from shareholder 股东垫款
!~6'@UYo advance pending reimbursement 预支以待日后付还
z:0-aDe M advanced economy 先进经济体系
K *
xM[vO advancement 预付；预付财产
B^E2 UNRA advances warrant 垫款令
8A`p advancing 贷出
q g) Af adverse balance 逆差
6$xo# }8 adverse exchange 逆汇
D4YT33 $tC advertisement addressed to shareholders 在报章刊登的致股东通告
WM~J,`]J advice for collection 托收通知书
}TXp<E"\ advice of drawing 提款通知书；汇票通知书
&!3VqHQ` advice of payment 付款通知
`kaR@t Advisory Committee [Securities and Futures Commission]
a!s. 850@ 谘询委员会〔证券及期货事务监察委员会〕
ymz PJ??! Advisory Committee on Diversification 经济多元化谘询委员会
<z~2d affidavit 誓章；遗产申报誓章
HYa$EE2 affidavit of no receipt 述明无收款的誓章
hlABu)B'1 affiliate 联号；联营公司；附属公司
j TB<E=WC affiliated company 附属公司；联号；联营公司
4GmSG ,] affirmation [estate duty] 非宗教式宣誓〔遗产税〕
4 ]|9!=\
affordability 负担能力
~ wJ3AqNC? African Development Bank [AfDB] 非洲开发银行
wj5qQ]WC after-acquired property 事后取得的财产
2 zmQp after-hours dealing 市后交易
mR!&.R? after-tax profit 税后盈利；税后利润；税后溢利
b |o`Q7Hj agency agreement 代理协议
yg-L^`t+B5 agency expenses 代理机构的开支
%zIl_ /s agency fee 代理费
S'v V" Agency Law 《代理法》
y \mutm agent 代理人；承销人
a:(: :m agent of company 公司代理人
"(HA9: agent's fee 代理人费；经纪费
|wyJh"4!
aggregate 总计；总数；总体数字
b a1$kU aggregate amount 总款额；总额
l,^i5t' aggregate assets and liabilities 总体资产与负债
8Izn'>" aggregate at constant price 按固定价格计算的总体数字
4EaS g# aggregate demand 总需求
cq@_*:~Or aggregate gross position 总持仓量
L*SSv
wSL aggregate limit 总限额
7Y_fF1-wY aggregate of salaries tax 合计薪俸税
m=("N aggregate performance 总体表现；总体业绩
Sm*Jysy` aggregate supply 总体供应
x):k#cu[L aggregate surplus 总盈余
76u/WC>B aggregate total 整体总额
Bsih<`KF^ aggregate value 总值；合计价值
S1x.pLHj8 aggregated basis 合计基准
*'AS^2' aggregated net chargeable income 合计应课税入息实额
D:RBq\8 aggregation 合并计算；合计；总和
u+I r:k aggregation of incomes of husband and wife 夫妇入息合并计算
/w }B07. aggregation of property 财产的总和
D=q;+, Pc agio 差价；贴水
O[5_ 9W
4 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》
tehI!- >l Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
F'Y 2f6B 《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》
`lV Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
9FIe W[ 《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》
jU3 ;jm.) Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
|4?}W , 《香港政府和大韩民国政府关于相互促进和保护投资协定》
CLFxq@%nu~ agreement for a settlement 授产协议
-KU)7V agreement for assignment 转让协议
3_j C sX agreement for sale 售卖协议；买卖协议
U`8^N.Snrp agreement for sale and purchase 买卖协议
G2[IO $ agreement for the payment of interest 支付利息协议
SCt=OdP= agreement for the repayment of money 还款协议
}?Yr>ZRi agreement of reinsurance 再保险协议
N8MlT \+r Agricultural Bank of China 中国农业银行
c|!A?>O? i air passenger departure tax 飞机乘客离境税
zvK5Zx l Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
8KL_PwRX_f airport tax 机场税
+{=_| 3( alcohol duty 酒精税
\+evZ{Pu alienation 让与；让渡；转让
y}:)cA~o(y alimony 生活费；赡养费
H2 FFw-xW All Ordinaries Index [AOI] 所有普通股指数
DESV iQM all risks 全险；综合险
LGo@F;!n All Sales Record for Stock Market 《股票市场成交报告》
+~i+k~{`H Allied Capital Resources Limited 新联财务有限公司
A 4W all-items index [Consumer Price Index] 总指数〔消费物价指数〕
y
T1Qep allocation letter 拨款信件
/i~^LITH allocation of fund 分配款项；预留款项
lu@>?,< allocation of profit 利润分配；溢利分配
SJ W P8+ allocation warrant 拨款令
'Kso@St`o allotment 分配；配股
E23 Yk?" allotment notice 股份配售通知；配股通知
4 W//Oc@e allotment of shares 股份分配
XnI
;7J allowable 可获宽免；免税的
" jQe\ allowable business loss 可扣除的营业亏损
"<jEI /
allowable expenses 可扣税的支出
mZ0oa-Iy allowance 免税额；津贴；备抵；准备金
% Dr4~7=7a allowance for debts 债项的免税额
a@_Cx allowance for depreciation by wear and tear 耗损折旧免税额
:C:N]6_{SZ allowance for funeral expenses 殡殓费的免税额
>$S,>d_k` allowance for inflation 为通货膨胀而预留的款项；通胀准备金
yzM+28}L<I allowance for repairs and outgoings 修葺及支出方面的免税额
eE.5zXU3R allowance to debtor 给债务人的津贴
KZ<RDXV T alteration of capital 资本更改
)T};Q: alternate trustee 候补受托人
cLyuCaH>c amalgamation 合并
]htZ!; 8J ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
>%p
m "+h{ ambit of charges 征税范围；收费范围
5c}9 amended valuation 经修订的估值
: ! iPn% American Commodities Exchange 美国商品交易所
>& TnTv?I American Express Bank Limited 美国运通银行
EDidg "0p American Stock Exchange 美国证券交易所
6nWx >R< amortization 摊销
#G ,
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Pdm6u73 amount due from banks abroad 存放海外银行同业的款项
L..X)-D2 n amount due from holding companies 控股公司欠款
`2(R}zUHN amount due from local banks 存放本港银行同业的款项
D "] [&m amount due to banks 银行同业的存款
`2mbF ^-4 amount due to banks abroad 海外银行同业的存款
ZAM+4#@ amount due to holding companies 控股公司存款
+S5_J&~ amount due to local banks 本港银行同业的存款
r(in]7 amount due to outport banks 外埠银行同业的存款
]20 "la5 amount for note issue 发行纸币的款额
>p H775I= amount of bond 担保契据的款额
!{ESeBSCG amount of consideration 代价款额
gy,TT<1 ) amount of contribution 供款数额
Ualq>J5-m- amount of indebtedness 负债款额
_hyxKrm'
6 amount of principal of the loan 贷款本金额
aEqI51I amount of rates chargeable 应征差饷数额
n40MP5R xY amount of share capital 股本额
k]/6 /s\ amount of sums assured 承保款额
$@qs(Xwr amount of variation 变动幅度
<sCq
x/L amount of vote 拨款数额
!E:Vn *k; amount payable 应付款额
,fG_'3wb amount receivable 应收款额
4bF Vyv Amsterdam Stock Exchange 阿姆斯特丹证券交易所
R5;eR(24G analysis 分析
F/ od,w9_ ancillary risk 附属风险
~q T1<k annual account 周年帐目；周年帐目报表；年度决算；年结
yDyeP{ annual accounting date 年结日期
lQ<n
dt ~ annual allowance 每年免税额；年积金；年度津贴；年津
zI:5I @ X annual balance 年度余额
d,rEEc Y annual disposable income 每年可动用收入
*JC{G^|Y annual estimates 周年预算
C.B}Py+
annual fee 年费
WKIiJ{@L annual general meeting 周年大会
.SV3<) annual growth rate 年增率；每年增长率
X@AkA9'fq annual long-term supplement 长期个案每年补助金
s^?sJUj annual pensionable emolument 可供计算退休金的年薪
@oc%4~zl annual report 年报
;1g-z] Annual Report on the Consumer Price Index 《消费物价指数年报》
+j: Ld( annual return 周年报表；周年申报表；每年报税表格
_t;VE06Xjs Annual Return Rules 《周年报表规则》
V =aoB
Z annual review of consumer prices 每年消费物价回顾
Y7V&zF{ annual roll-forward basis 逐年延展方式
[`-O-?= annual salary 年薪
8!%"/*P$ annual statement 年度报表；年度决算表
~W *j^+T" 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
&aAo:pj annuitant 年金受益人
-%V-'X5 annuity 年金
U9fF ;[g annuity contract 年金合约
4 x{ti5Y0 annuity on human life 人寿年金
S1= JdN antecedent debt 先前的债项
fQ.>G+0 I> ante-dated cheque 倒填日期支票
jG (~9P7 anticipated expenditure 预期开支
RGA* 7 anticipated net profit 预期纯利
5m7Ax] \ anticipated revenue 预期收入
I nK)O '; anti-inflation measure 反通货膨胀措施
V\`= " anti-inflationary stance 反通货膨胀立场
3pv1L~ ZI apparent deficit 表面赤字
L8tLW09 apparent financial solvency 表面偿债能力
^RAFmM#F apparent partner 表面合伙人
G{Enh<V application for personal assessment 个人入息课税申请书
g7z9i[ application of fund 资金应用
JR<-'
application to release as liquidator and to destruct the books of accounts and documents
.d!*<`S| 申请免除清盘人职务及毁灭帐簿与文件
n9/0W%X> appointed actuary 委任精算师
HWfX>Vf>}k appointed auditor 委任核数师；委任审计师
=egi? Ne appointed trustee 委任的受托人
k\< Ln
w appointer 委任人
N b[o6AX apportioned pro rata 按比例分摊
0\ w[_H apportionment 分配；分摊
*#^1rKGWK Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
q q_, "~ apportionment formula 分摊方程式
^`MDP`M; apportionment of estate duty 遗产税的分摊
~ d `4W<1a appraisal 估价；评估
}<h.
chz, appreciable growth 可观增长
/P"\ +Qp appreciable impact 显着影响
Ib8{+j appreciable increase 可观增长
khIa9Nm appreciation 增值；升值
Vi T 5Jn7 appreciation against other currencies 相对其他货币升值
>@Vr'kg+V appreciation of the exchange value of Hong Kong dollar 港元汇值上升
[=F
|^KL appreciation tax 增值税
Jo$Dx a
z appropriation 拨款；拨用；拨付
;/q6^Nk3A appropriation account 拨款帐目
vl~ Appropriation Bill 拨款法案
`srZ #F5 appropriation-in-aid system 补助拨款办法
.) ;:K approved assets 核准资产
&p4<@k\L approved basket stock 认可一篮子证券
AX RNV approved budget 核准预算
}/r%~cZ approved charitable donation 认可慈善捐款
U* :'/. approved charitable institution 认可慈善机构
eniR} approved currency 核准货币；认可货币
AR6vc approved estimates 核准预算
p}7&x[fTLk approved estimates of expenditure 核准开支预算
P}QbxkS 8 approved overseas insurer 核准海外保险人
9ufs6 z approved overseas trust company 核准海外信托公司
h:sG23@ = approved pooled investment fund 核准汇集投资基金
r K) approved provident fund scheme 认可公积金计划
pP,bW~rk approved provision 核准拨款
HYmUxheN2 approved redeemable share 核准可赎回股份
}V;]c~Q/H approved regional stock 认可地区性证券
5w{pX1z1 approved retirement scheme 认可退休金计划
Y mjS!H approved subordinated loan 核准附属贷款
u`@FA?+E1 arbitrage 套戥；套汇；套利
R0< Vd" arbitrageur 套戥者；套汇者
N`6|Y arbitrary amount 临时款项
,6Q-k4 _ arrangement 措施；安排；协定
l*H"]6cXRL arrears 欠款
n1 (X%%2 arrears of pay 欠付薪酬
& ) jZ |Q~ arrears of revenue 逾期未收税款；逾期未收的帐项
J}\]<aC articles of association 组织章程；组织细则；组织章程细则
4F6o Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
/- 4B)mL ascertainment of profit 确定利润
%\&dFwb "Asia Clear" “亚洲结算系统”
x.Ml~W[ Asia Commercial Bank Ltd. 亚洲商业银行有限公司
p=gUc O8 Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
7zZ|=W?&{ Asian Development Fund [ADF] 亚洲发展基金
:
X|7l?{xW Asian dollar bond 亚洲美元债券
`3oP^ # Asian dollar market 亚洲美元市场
:? k=Yr Asian dollar rate 亚洲美元利率
mJR
T+SZ Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
@\}36y Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
j1+Y=@MA asked price 沽盘；喊价；索价；卖方报价
zL8A?G)= M assessable income 应评税入息
@2*6+w_Ae assessable loss 应评税亏损
tgA
|Vwwk assessable profit 应评税利润
&r u0i@?) assessable value 应评税值
Rj`Y X0?+ assessed profit 估定利润
S`w)b'B!M assessed value 经评估价值
!PIdw~YC assessment 评税；评定；估价；评税单
<j3HT"^[D assessment number 评税编号；估价编号
+qf{ '|H assessment of additional tax 补加税评税
hO@3-SRa,k assessment of performance 业绩评估；实绩评价
y<d#sv(s Assessor 评税主任
Asu"# sd asset price bubbles 资产价格泡沫
Lo 9?,^S asset-backed securities 具资产保证的证券
Vnb#N4vR assets accretion 资产增值
3[Iw%% q assets and liabilities 资产与负债
)6+W6: assets betterment statement 资产递增表；资产改进表
AI; =k assets lending 实物放款；有抵押贷款
F
&}V65 assets of the company passing on the death 死者去世时转移的公司资产
~U+'3.Wo assets pledged as security for liabilities 用作负债抵押的资产
0|;=mYa4M assets portfolio 资产投资组合
rNyK*Wjt assets price 资产价格
MV \zwH assets quality 资产质素
U~t(YT assets realization 资产变现
cpnw x1q@ assets refinancing arrangement 资产再集资安排
,m ]q+7E assets securitization 资产证券化
#?6RoFgMe assets situated outside Hong Kong 在香港以外地方的资产
Tj9q(Vq assets stripping 削减资产；拆卖资产
e*s{/ a?, assets value 资产值
h
cXqg assignee 承让人
B{ "<\g assignment 转让；转让书；转让契
.p>8oOp assignment of interest 权益转让
nTKfwIeg5 assignment of letters patent and trade mark 专利证书及商标转让
=>*N W9c assignment of property 物业转让；物业转让书
)aSkUytg"
assignment right 转让权
epyfgg MT assignor 转让人
c
@fc7 associate 有联系的人；有关连人士；相联者；合伙人；联系人
<-}\V!@E! Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
C ,hsr associate member 附属会员
vrbh+ associated body corporate 相联法人团体
e*H$c?7NL associated company 相联公司；联属公司
Di n)5CxFX associated corporation 相联法团
K^ \9R Association of Chartered Certified Accountants [ACCA] [United Kingdom]
'DQyB`V2y 公认会计师公会〔英国〕
pASVnXJZ Association of Futures Exchange Brokers 香港期货经纪协会
n\Ixv Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
S
&u94hlC association of underwriters 承保人组织
m.1BLN[9 assumption of control 接管
>,3
3Jx assurance 担保；保险；转易；转易书
xK3;/!\` assurance of interest 权益的转易
Kx0 dOkE at 19XX price 按一九ＸＸ年价格计算
eVXbYv=gJ@ at a discount 按赔价计算；按贴水价格计算；打折扣
idy:Jei } at a premium 按溢价计算；按升水价格计算
.SN]hLV5 at call 通知付款；按通知
T 1=M6iJ at constant market price 按固定市价计算
:TI1tJS~* at constant price 按固定价格计算
*cI Xae^Y7 at cost 按成本计算
<b I,y_<K at current market price 按当时市价计算；按现时市价计算
? Q}{&J at current price 按当时价格计算；按现时价格计算
VIzZmd at factor cost 按要素成本计算；按生产要素成本计算
q?&&:.H"?5 at money-of-the-day price 按付款当日价格计算
rI/KrBM at or better 按指定或较佳价位〔买卖指令〕
2-84 at par 按面值计算；平价
mX^RSg9 E} at sight 见票即付
zn|}YovY+ at the close 按收市盘
5Y^ YKV{ at the opening 按开市盘
)3sb 2
# attestation 见证；见证条款
@4$E.q<0 at-the-money option 平价期权
+$5^+C\6A attorney 受权人；受托代表人
K<GC P2 attornment 新拥有人承认书
W6Pg:Il7 attributable profit 可归属利润
C.<4D1} P attributable share value 可归属股份价值
bAp`lmFI Auckland Stock Exchange 奥克兰证券交易所
\ua.%| auction 拍卖
g\'sGt3 O auctioneer 拍卖商
2| BE{91 audit 审计；核数
F1>,^qyG6 Audit Commission 审计署
^ a:F*<D Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
kx[8#+P 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〕
E<dN=#f6 audit review 帐目审查
&&O=v]6,V Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
2uVm?nm audited account 审计帐目；经审计的帐目
4a-wGx #h audited annual account 经审计的周年帐目
.Ko`DH~!,C audited balance sheet 经审计的资产负债表
x5ia<V>=d auditor 核数师；核数主任；审计师
2+PIZ6=hN auditor's certificate 核数师证明书；审计师证明书
0P(}e[~Z auditor's report 核数师报告；审计师报告
M_K&x-H0 Aussie bond 澳元债券
) f
Rh^6 austerity budget 紧缩预算
5S LF1u; Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
{Hu0 Australia All Ordinaries Index 澳洲所有普通股票指数
>pKI' Australian Dollar [AUD] 澳元
Sf9+TW Australian Options Market 澳大利亚期权市场
#x21e }Li Australian Securities Commission 澳洲证券事务监察委员会
bxs@_fH Australian Society of Certified Practising Accountants 澳洲执业会计师公会
z61
o6mb Australian Stock Exchange 澳大利亚证券交易所
$G3P3y:
[ Austrian Schilling [ATS] 奥地利先令
-|mABHjx* authentication 认证；鉴证
*?{)i~ authority to purchase 委托购买证；委购书
$`%.Y&A authorization 认可；核准；授权；授权书
RS~oSoAE authorization by direction 指示授权
|UG)*t/ authorization by instruction 指令授权
T[~X~dqwn" authorization by warrant 令状授权
[ z\*Zg authorization of unit trust 单位信托的认可
:[doYizk: authorized agent 指定代理人
o=ex{g( 3 authorized capital 法定资本
6k2~j j1d authorized clerk 出市员
Y2Bu,/9^ authorized dealer 认可交易商
A@UnrbX : authorized financial institution 认可财务机构
bPNsy@"6 authorized fund 认可基金
a'BBp6 authorized fund house 获授权的基金公司；认可基金公司
1Q<a+
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Yh= Zn[ U authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
eo!z>9#. authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
X`&E,;bIb authorized insurer 获授权保险人；获认可承保人
3?: }lY<, authorized investment 特准投资项目
",a
fv{C authorized person 获授权人
m`Z4#_s2 authorized representative 获授权代表
C}CX n X authorized share capital 法定股本
lI9 3{!+> automated quotation system 自动报价系统
5s;#C/ZZ Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
c!zu0\[Id 自动交易系统〔香港期货交易所有限公司〕
W8)GT`\ automatic adjustment mechanism 自动调整机制
f&:g{K automatic adjustment system 自动调整系统
qp Z ". Automatic Clearing House 自动票据交换所
eX\t]{\oC automatic exchange rates accumulation system 自动化汇率累集系统
j.o)!S A Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
9E5B.qlw$l automatic teller machine [ATM] 自动柜员机
FE`J.aw^X autopay 自动转帐
XZhhr1-<a available assets 可用资产
uJQeZEe available fiscal reserve 现存财政储备
/=%4gWtr available profit 可用利润
>|<6s],v Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
J{H475GqiT average 平均；平均数；海损
}U9e# >e x average basic salary 平均基本薪金
d<]/,BY' average consumer expenditure 平均消费开支；一般消费开支
)j](_kvK average cost 平均成本
7r>^_ aW average cost of land production 增辟土地平均成本
Ex<loVIrP$ average daily turnover 平均每日成交额
I8m(p+Z= average daily wage rate 平均每日工资率
/Mv'fich( average expenditure pattern 平均开支模式
m{~ r6@ average growth rate 平均增长率
YV+e];s average net fixed assets 固定资产平均净值
B6BOy~B0 average of relatives 相对价格平均数
QFMS] average price 平均价格
Z EW`?6 average propensity to consume 平均消费倾向；一般消费倾向
K|iNEhuc average propensity to save 平均储蓄倾向；一般储蓄倾向
Z=#!FZ{ average rate 平均率
"QMHY\C average revenue 平均收入；平均收益
Epx.0TA= t average stock 平均库存；平均存货
t;'__">:q average yearly rent 平均年租
_ v-sb(*
J avoidance of double taxation 避免双重课税
jsuQ R avoidance of tax 避税
