A:
uX~YDy A share Ａ股；甲类股份
3(=Q Y) abatement of tax 减税；减扣免税额
jDCf]NvOPM ABN AMRO Bank N.V. 荷兰银行
$B?IE# 7S4 above-the-line expenditure 线上项目支出；经常预算支出
`WlQ<QEi above-the-line receipt 线上项目收入；经常预算收入
]DLs'W;) ABSA Asia Limited 南非联合亚洲有限公司
h[r)HX0hA absolute change 绝对数值变更
/ e]R0NI absolute expenditure 实际开支
:p.f zL6X absolute guideline figure 绝对准则数字
.pPtBqp absolute interest 绝对权益
c!J |vRA5 absolute order of discharge 绝对破产解除令
-Rj3cx absolute profit margin 绝对利润幅度
F tay8m@f absolute value 实值；绝对值
koy0A/\% absolutely vested interest 绝对既得权益
-5<G^AS absorbed cost 已吸收成本；已分摊成本
?T_bjA LW absorption 吸收；分摊；合并
+"JQ5~7 absorption rate 吸收率；摊配率；分摊率
RwDXOdgu ACB Finance Limited 亚洲商业财务有限公司
MsjC4(Xla. acceptable form of reciprocity 合理的互惠条件
l ` ?4O acceptable rate 适当利率；适当汇率
c->?'h23) acceptance agreement 承兑协议
M`QK{$1p acceptance for honour 参加承兑
Y&1Yc)* O acceptor 承兑人；接受人；受票人
G u# wH acceptor for honour 参加承兑人
@zSj&4 accident insurance 意外保险
( ?kCo Accident Insurance Association of Hong Kong 香港意外保险公会
!c=EB`<* accident insurance scheme 意外保险计划
ZBXn&Gm accident year basis 意外年度基准
0oo*F accommodation 通融；贷款
?EA&kZR] accommodation bill 通融票据；空头票据
LqoH] AcN accommodation party 汇票代发人
]h}O&K/ account balance 帐户余额；帐户结余
hpz DQ6-Y account book 帐簿
2 D!$x+| account collected in advance 预收款项
eNFZD1 mS account current book 往来帐簿
qHC/)M#L account of after-acquired property 事后取得的财产报告
!&5B&w{u~! account of defaulter 拖欠帐目
Tu-I".d+ account payable 应付帐款
Wo<kKkx2 account payee only [A/C payee only] 只可转帐；存入收款人帐户
:0(:}V3 z\ account receivable 应收帐款
CC XOxd account receivable report 应收帐款报表
1'SpJL1u~ account statement 结单；帐单；会计财务报表
)C%S`d<%, account title 帐户名称；会计科目
tq2Ti Xo% accountant's report 会计师报告
-59;Zn/ Accountant's Report Rules 会计师报告规则
!-s 6B accounting and auditing procedure 会计与审计程序；会计与核数程序
,<<HkEMS Accounting Arrangements 《会计安排》
[_zoJ accounting basis 会计基础
o`7B@] accounting by Official Receiver 破产管理署署长呈交的帐目
`&g1`vg Accounting Circular 《会计通告》
Cp^%;(@ accounting class 会计类别
iK9#{1BpML accounting date 记帐日期；会计结算日期
y+P$}Nru accounting for money 款项核算
{#H'K*j{ Accounting Officer 会计主任
7` IO mTk accounting period 会计报告期；会计期
bC%}1wwh accounting policy 会计政策；会计方针
bVY sPS accounting practice 会计惯例
x}H%NzR accounting principle 会计准则
m9Hdg^L accounting record 会计记录
<x\I*% ( accounting report 会计报告
?CZ*MMV Accounting Services Branch [Treasury] 会计事务部〔库务署〕
Kh PDkD- Accounting Society of China 中国会计学会
KAm$^N5 accounting statement 会计报表
]hlYm T accounting system 会计制度；会计系统
}R)A%FKi@ accounting transaction 会计事项；帐务交易
0j2M< W # accounting treatment 会计处理
lv\^@9r accounting year 会计年度
'cvc\=p accretion 增值；添加
6|ENDd[ accrual 应计项目；应累算数目
l&6+ykQ accrual basis 应计制；权责发生制
tk'3Q 1L accrual basis accounting 应计制会计；权责发生制会计
}d 16xp accrue 应累算；应计
0A.9<&Lod accrued benefit 应累算利益
o3> D~9 accrued charges 应计费用
_`q ei0 accrued cumulative preference share dividend 应累算的累积优先股股息
PZSi}j/ accrued expenses 应累算费用
5vj tF4}7! accrued interest payable 应付利息；应计未付利息
xZp`Ke! accrued interest receivable 应收利息；应计未收利息
#(d /A< accrued right 累算权益
j8{,u6w)- accruing profit 应累算的利润
CO.e.:h accumulated fiscal reserve 累积财政储备
F+::UWKA accumulated profit 累积利润；滚存溢利
E /uKzzD9 accumulated reserve 累积储备
+@#k<.yqn accumulation of surplus income 累积收益盈余
Mgc|># = acquired assets 既得资产
:y(HOUB acquisition 收购；购置；取得
i T&Y9 acquisition cost 购置成本
{ZD'l5jU acquisition expenses 购置费用
iM{UB =C acquisition of 100% interest 收购全部股权
~OOD# / acquisition of control 取得控制权
j! hdi-aTU acquisition of fixed assets 购置固定资产
k{B;J\`E; acquisition of shell “买壳”
,P$Crs[ acquisition price 收购价
a$h
zG - act of God 天灾
7;H P_oAu acting partner 执事合伙人
$ Y_v X
2 active market 买卖活跃的市场；交投畅旺的市场；旺市
ulxy 4] h active partner 积极参与的合伙人
*OM W" NZ; active trading 交投活跃
1[H 1l; actual circulation 实际流通
qjV hBu7A actual cost 实际成本
iV8O<en&i actual expenditure 实际开支；实际支出
<[<]+r&* actual income 实际入息；实际收入；实际收益
\z)` pno actual market 现货市场
DF ~{i{ actual price 现货价；实际价格
lO dw H" actual profit 实际利润
TH#5j.uUs actual quotation 实盘；实际价位；实际报价
C9}m-N actual year basis 按实际年度计算
N.qS;%*o{e actuals 实货
] ! :0^| actuarial investigation 精算调查
e6igx actuarial principle 精算原则
TrC :CL actuarial report 精算师报告
[w R x)F" Actuarial Society of Hong Kong 香港精算学会
</7_T<He. actuarial valuation 精算师估值
X1; ljX actuary 精算师
ZsepTtY ad referendum agreement 暂定协议；有待覆核的协定
f1}b;JJTsv ad valorem duty 从价税；按值征税
#\r5Q> ad valorem duty system 从价税制
{\zB'SNq ad valorem fee 从价费
Jb"0P`senY ad valorem tariff 从价关税
yZDS>7H additional allowance 额外免税额
A q "<#: additional amount for unexpired risk 未过期风险的额外款额
30nR2mB
Kt additional assessable profit 补加应评税利润
wf=M|
#}_ additional assessment 补加评税
3rQ;}<*M additional commitment 额外承担
CX fPC[o additional commitment vote 额外承担拨款
3QO*1P@q additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
ql
c{k/
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f+j -M|A additional provision 额外拨款
(D rDWD4_ additional stamp duty 附加印花税
~q05xy8 additional tax 补加税罚款；补加税款
/E0/ )@pDq Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
<zE~N~; adjudged bankrupt 被裁定破产
qLh[B R adjudicated bankrupt 裁定破产人
(L7 @ez adjudication fee 裁定费；评定印花税额手续费；评估契据费
T|FF&|Pk adjudication of bankruptcy 裁定破产；宣告破产
@8qo(7<~Q adjudication of insolvency 裁定无力偿还债务
IL2OVL X adjusted actual 经调整的实数；调整后的实数
J|GEt@o3 adjusted current assets 经调整的流动资产；调整后的流动资产
NgPY/R> adjusted figure 经调整的数字；调整后的数额
sQ8_j adjusted liabilities 经调整的负债；调整后的负债
(& t8.7O adjusted loss 经调整的亏损；调整后的亏损
]@bu%_s" 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
FW7@7cVoF adjusted profit 经调整的利润；调整后的利润
lL{1wCsl adjusted surplus 经调整的盈余额；调整后的盈余额
O9(6 ?n adjusted value 经调整的价值；调整后的价值
#K _E/~ adjustment 调整；修订；理算〔保险〕
zM*PN|/%sH adjustment centre 调剂中心
CH3bpZv adjustment lag 调整过程的时间差距；调整时差
" .:b43Z adjustment mechanism 调整机制
`SGI
Qrb adjustment of loss 亏损调整
* {e?%!Q adjustment process 调整过程；调整程序
Zo(p6rku adjustment range 调整幅度
Q( \2(x\ administered exchange rate 受管制汇率
/~B \1 Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
=
7TK & administration expenses 行政费用
Fi!XaO administration fee 手续费；行政费
lf%Ju$H
administration in bankruptcy 破产管理
/6Vn WrN_ administration order 遗产管理令
] v{TSP^/ administrator 管理人；遗产管理人
>[|Y$$ administrator of the estate 遗产管理人
H[KTM 'n admission of debt 债项承认书
BavGirCp
admission of proof 接纳债权证明
#3m7`}c advance 放贷款项；垫付款项；预支款项；预付款项
' t: s6 advance account 暂支帐目；预付款帐户
-3 2?]LN}
advance compensation 预付补偿金
m^rrbU+HM? advance from shareholder 股东垫款
iS%m d advance pending reimbursement 预支以待日后付还
K4>nBvZ?v advanced economy 先进经济体系
>4N= P0= advancement 预付；预付财产
o$FYCz n advances warrant 垫款令
pJpTOq\h advancing 贷出
yC <[ LH adverse balance 逆差
%SSBXWP adverse exchange 逆汇
ubvXpK:. advertisement addressed to shareholders 在报章刊登的致股东通告
C-6m[W8S advice for collection 托收通知书
4RXF.kJ3= advice of drawing 提款通知书；汇票通知书
'E#;`}&Ah advice of payment 付款通知
wX!>&Gc. Advisory Committee [Securities and Futures Commission]
V0!.>sX9
谘询委员会〔证券及期货事务监察委员会〕
>u)DuZXj Advisory Committee on Diversification 经济多元化谘询委员会
o}4J|@Hi|4 affidavit 誓章；遗产申报誓章
UA i] hUq affidavit of no receipt 述明无收款的誓章
=u^{Jvl[ affiliate 联号；联营公司；附属公司
Sd0y=!Pj= affiliated company 附属公司；联号；联营公司
v%6mH6V affirmation [estate duty] 非宗教式宣誓〔遗产税〕
:n t\uwh affordability 负担能力
!W ,pjW%Y African Development Bank [AfDB] 非洲开发银行
| zaYIVE[ after-acquired property 事后取得的财产
e//q`?ys after-hours dealing 市后交易
,\cO>y@ after-tax profit 税后盈利；税后利润；税后溢利
`aw5" ns^V agency agreement 代理协议
YPY'[j(p`n agency expenses 代理机构的开支
b=-LQkcZhK agency fee 代理费
iB=v
>8l% Agency Law 《代理法》
a6v ls]? agent 代理人；承销人
uNcE_ < agent of company 公司代理人
lh?TEQ agent's fee 代理人费；经纪费
,{ _;q: aggregate 总计；总数；总体数字
-P5M (Rt aggregate amount 总款额；总额
O% n =n3 aggregate assets and liabilities 总体资产与负债
DKGZm<G> aggregate at constant price 按固定价格计算的总体数字
9:l@8^_o aggregate demand 总需求
R6KS&Ge_ aggregate gross position 总持仓量
E5y\t_H aggregate limit 总限额
;:)?@IuSy aggregate of salaries tax 合计薪俸税
&InMI#0mV aggregate performance 总体表现；总体业绩
h+rrmC aggregate supply 总体供应
e%O]U:Z aggregate surplus 总盈余
0,x<@.pW aggregate total 整体总额
EN!Q]O | aggregate value 总值；合计价值
:',Q6j( s aggregated basis 合计基准
~dO&e=6Hk aggregated net chargeable income 合计应课税入息实额
z2GT9 aggregation 合并计算；合计；总和
MCcWRbE5# aggregation of incomes of husband and wife 夫妇入息合并计算
,n &e,I aggregation of property 财产的总和
`?PpzDV7Y agio 差价；贴水
%bs~%6) 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》
9J!@,Zsh Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
5U3 b&0 《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》
QNz x(IV@ Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
N))G/m3 《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》
HSR^R Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
cI Byv 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》
Dm.tYG agreement for a settlement 授产协议
=H\ig% %E@ agreement for assignment 转让协议
=!RlU)w agreement for sale 售卖协议；买卖协议
Ap fs&{Uy
agreement for sale and purchase 买卖协议
=h{j F7 agreement for the payment of interest 支付利息协议
X!w&ib- agreement for the repayment of money 还款协议
wv eej@zs agreement of reinsurance 再保险协议
GGY WvGE+ Agricultural Bank of China 中国农业银行
*A,h ^ air passenger departure tax 飞机乘客离境税
nd 5w|83 Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
!AGjiP$ airport tax 机场税
E2D}F@<] alcohol duty 酒精税
h 'F\9t alienation 让与；让渡；转让
5l&9BS& alimony 生活费；赡养费
4X5Tyv(Dp All Ordinaries Index [AOI] 所有普通股指数
EZ.|6oug\ all risks 全险；综合险
y_=}, a All Sales Record for Stock Market 《股票市场成交报告》
6tBh`nYB= Allied Capital Resources Limited 新联财务有限公司
^?5 [M^ all-items index [Consumer Price Index] 总指数〔消费物价指数〕
u{-J?t&` allocation letter 拨款信件
YlY3C allocation of fund 分配款项；预留款项
kh'R /Dt allocation of profit 利润分配；溢利分配
ua^gG3n0 allocation warrant 拨款令
. >{.!a allotment 分配；配股
#z*- allotment notice 股份配售通知；配股通知
Z\ `i~ allotment of shares 股份分配
D\Nhq Vw allowable 可获宽免；免税的
3%JPJuNVw allowable business loss 可扣除的营业亏损
XA$Z 7_gu3 allowable expenses 可扣税的支出
j;|rI`67~ allowance 免税额；津贴；备抵；准备金
f~LM-7!zf} allowance for debts 债项的免税额
1P'R-I allowance for depreciation by wear and tear 耗损折旧免税额
OC [ +t6 allowance for funeral expenses 殡殓费的免税额
~S],)E1w allowance for inflation 为通货膨胀而预留的款项；通胀准备金
k3 65.nc allowance for repairs and outgoings 修葺及支出方面的免税额
\* C}[D allowance to debtor 给债务人的津贴
$
+` alteration of capital 资本更改
Xiyh3/%yy alternate trustee 候补受托人
jE !W&0 amalgamation 合并
Q+O3Wgjy ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
!H5r+%Oo| ambit of charges 征税范围；收费范围
Y-.pslg amended valuation 经修订的估值
A7;|~?? American Commodities Exchange 美国商品交易所
vPV=K+1 American Express Bank Limited 美国运通银行
q0oNRAvn" American Stock Exchange 美国证券交易所
1i.t^PY amortization 摊销
<R6$ kom` amount due from banks 存放银行同业的款项
Rw54`_kFEB amount due from banks abroad 存放海外银行同业的款项
t/= xY'7 amount due from holding companies 控股公司欠款
7%-+7O 3ud amount due from local banks 存放本港银行同业的款项
l ~/g^lN amount due to banks 银行同业的存款
k_2W*2'S amount due to banks abroad 海外银行同业的存款
F K$?8Jp amount due to holding companies 控股公司存款
& s|& cT amount due to local banks 本港银行同业的存款
.[ Z<r> amount due to outport banks 外埠银行同业的存款
Felu`@b amount for note issue 发行纸币的款额
9Okb)K95 amount of bond 担保契据的款额
QzwA*\G amount of consideration 代价款额
~olta\| amount of contribution 供款数额
<V}^c/c! amount of indebtedness 负债款额
s4$Z.xwr amount of principal of the loan 贷款本金额
BJM_kKH amount of rates chargeable 应征差饷数额
oM=Ltxv} amount of share capital 股本额
xJvM
l`2; amount of sums assured 承保款额
QT5,_+ho amount of variation 变动幅度
v$O%U[e< amount of vote 拨款数额
\` |*i$ amount payable 应付款额
A& $oiLc amount receivable 应收款额
`g;`yJX< Amsterdam Stock Exchange 阿姆斯特丹证券交易所
H)s$0Xd
analysis 分析
L
y!!+UM\ ancillary risk 附属风险
8H>: C (h annual account 周年帐目；周年帐目报表；年度决算；年结
_pX y}D annual accounting date 年结日期
Z|FWQ8gZ4m annual allowance 每年免税额；年积金；年度津贴；年津
8TK&i , annual balance 年度余额
u |h T1l annual disposable income 每年可动用收入
^_5Nh^ annual estimates 周年预算
`d H[&=S annual fee 年费
^cE|o&Rm; annual general meeting 周年大会
y]
Io`w(> annual growth rate 年增率；每年增长率
24TQl<H{ annual long-term supplement 长期个案每年补助金
$)5F3 a| annual pensionable emolument 可供计算退休金的年薪
L{hP&8$k annual report 年报
7>g^OE f Annual Report on the Consumer Price Index 《消费物价指数年报》
PD$g W`V annual return 周年报表；周年申报表；每年报税表格
PXZ Z PW/ Annual Return Rules 《周年报表规则》
d$uh .?F5 annual review of consumer prices 每年消费物价回顾
d v+)U9at annual roll-forward basis 逐年延展方式
n$* 'J9W~ annual salary 年薪
VQr)VU=jb annual statement 年度报表；年度决算表
M>CW(X 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
ddDl~&}o annuitant 年金受益人
7Ca+Pe}/n, annuity 年金
*}Al0\q0M annuity contract 年金合约
g4 BEo' annuity on human life 人寿年金
AwhXCq|k antecedent debt 先前的债项
`7|\Gqy ante-dated cheque 倒填日期支票
$e=pdD~ anticipated expenditure 预期开支
\BT 8-} anticipated net profit 预期纯利
ZiBTe,; anticipated revenue 预期收入
DK/xHIv8- anti-inflation measure 反通货膨胀措施
+H[G D! anti-inflationary stance 反通货膨胀立场
s2*^ P G apparent deficit 表面赤字
&ACM:&Ob apparent financial solvency 表面偿债能力
N 798(" apparent partner 表面合伙人
[@U2a$k+d application for personal assessment 个人入息课税申请书
vHY."$ |H application of fund 资金应用
P"`OuN application to release as liquidator and to destruct the books of accounts and documents
]j.??'+rg 申请免除清盘人职务及毁灭帐簿与文件
\0'7p -T6 appointed actuary 委任精算师
zV(F9}^ appointed auditor 委任核数师；委任审计师
/dU-$}>ZI appointed trustee 委任的受托人
69U[kW& appointer 委任人
q M( n]{H apportioned pro rata 按比例分摊
b(lC7Xm apportionment 分配；分摊
5B [k Z?> Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
a'f0Wv0%" apportionment formula 分摊方程式
*5DOTWos apportionment of estate duty 遗产税的分摊
[p%@ pV appraisal 估价；评估
MLV_I4o appreciable growth 可观增长
<$WRc\}&g appreciable impact 显着影响
Cd:ofv/3 appreciable increase 可观增长
}MK m>N appreciation 增值；升值
%Lec\(-4L appreciation against other currencies 相对其他货币升值
4{Vw30DZ appreciation of the exchange value of Hong Kong dollar 港元汇值上升
6e1/h@p\7 appreciation tax 增值税
%4: tRF appropriation 拨款；拨用；拨付
7/.- dfEK appropriation account 拨款帐目
u:+wuyu Appropriation Bill 拨款法案
aB9Pdu t appropriation-in-aid system 补助拨款办法
gl/n*s#r_ approved assets 核准资产
*5$$C&@o9 approved basket stock 认可一篮子证券
S ^? &a5{o approved budget 核准预算
8y!d ^EQ approved charitable donation 认可慈善捐款
>gAq/'.Q approved charitable institution 认可慈善机构
KmoPFlw approved currency 核准货币；认可货币
Xg |_ approved estimates 核准预算
Y [ =Gv6Fr approved estimates of expenditure 核准开支预算
>b>3M' approved overseas insurer 核准海外保险人
='1J&w~7 approved overseas trust company 核准海外信托公司
$9v:(:!Bm approved pooled investment fund 核准汇集投资基金
y6|&bJ @ approved provident fund scheme 认可公积金计划
+k F$I7LN approved provision 核准拨款
bP% 0T++vo approved redeemable share 核准可赎回股份
Hcw@24ic approved regional stock 认可地区性证券
|A_ yr/f approved retirement scheme 认可退休金计划
Xp <RG p7E approved subordinated loan 核准附属贷款
wv>uT{g# arbitrage 套戥；套汇；套利
Z~}=q arbitrageur 套戥者；套汇者
M{S7tMX arbitrary amount 临时款项
_ukKzY arrangement 措施；安排；协定
5b9v`6Kq arrears 欠款
-(FVTWi0 arrears of pay 欠付薪酬
\BC|`)0h arrears of revenue 逾期未收税款；逾期未收的帐项
bd[zdL#4K articles of association 组织章程；组织细则；组织章程细则
k,>sBk 8 Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
A~ugx~S0 ascertainment of profit 确定利润
.Yqu OCc( "Asia Clear" “亚洲结算系统”
C' C'@?] Asia Commercial Bank Ltd. 亚洲商业银行有限公司
SRq0y,d Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
OM!CP'u#{ Asian Development Fund [ADF] 亚洲发展基金
L^: +8g Asian dollar bond 亚洲美元债券
8fzmCRFH Asian dollar market 亚洲美元市场
>Z k$q~'+ Asian dollar rate 亚洲美元利率
Km2ppGLNn Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
pEIc ?i* Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
rf"%D<bb asked price 沽盘；喊价；索价；卖方报价
un qX<6hu assessable income 应评税入息
* iW>i^ assessable loss 应评税亏损
zR2' x E* assessable profit 应评税利润
cDMA#gp assessable value 应评税值
3R%'<MV| assessed profit 估定利润
[m7jZOEu assessed value 经评估价值
RG=!,#X assessment 评税；评定；估价；评税单
W/U&w .$ assessment number 评税编号；估价编号
V.Pb AN assessment of additional tax 补加税评税
o0Qy?14T- assessment of performance 业绩评估；实绩评价
T$/6qZew Assessor 评税主任
*9}2Bmojv asset price bubbles 资产价格泡沫
o. DT`L8 asset-backed securities 具资产保证的证券
J FVal# assets accretion 资产增值
T69'ta32V assets and liabilities 资产与负债
HVzG }r(J assets betterment statement 资产递增表；资产改进表
@)m H"u!(7 assets lending 实物放款；有抵押贷款
K1O0/ 2O assets of the company passing on the death 死者去世时转移的公司资产
|,F/_ assets pledged as security for liabilities 用作负债抵押的资产
CW >f; assets portfolio 资产投资组合
{.2A+JT, assets price 资产价格
n|F$qV_p\ assets quality 资产质素
HqXaT6#/ assets realization 资产变现
b]hP;QK`U$ assets refinancing arrangement 资产再集资安排
2`,{IHu*! assets securitization 资产证券化
0IoS|P}6a assets situated outside Hong Kong 在香港以外地方的资产
IH?.s
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assets stripping 削减资产；拆卖资产
=BpX;n < assets value 资产值
kB d #=J assignee 承让人
T!eb=oy assignment 转让；转让书；转让契
Jq) !)={ assignment of interest 权益转让
;Dg8> assignment of letters patent and trade mark 专利证书及商标转让
ETe,R Y assignment of property 物业转让；物业转让书
8Z%C7
"4O assignment right 转让权
EeWCy5W assignor 转让人
u=
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kii=/ associate 有联系的人；有关连人士；相联者；合伙人；联系人
RWf4Wh?d Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
('!90 associate member 附属会员
N ?0T3-/K associated body corporate 相联法人团体
5!,`LM9 associated company 相联公司；联属公司
w@Ut[
;6^ associated corporation 相联法团
)}\T~#Q]y Association of Chartered Certified Accountants [ACCA] [United Kingdom]
+.MHI 公认会计师公会〔英国〕
. Rxz;-VA Association of Futures Exchange Brokers 香港期货经纪协会
FCU~*c8Cs Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
dL5 u- <y& association of underwriters 承保人组织
; 1K[N0xE assumption of control 接管
9/ R|\ assurance 担保；保险；转易；转易书
Qy |*[ assurance of interest 权益的转易
j E_a ++ at 19XX price 按一九ＸＸ年价格计算
O$+J{@ at a discount 按赔价计算；按贴水价格计算；打折扣
{ 4tJT25 at a premium 按溢价计算；按升水价格计算
[aX'eM q at call 通知付款；按通知
rwr>43S5<3 at constant market price 按固定市价计算
knZee!FA7
at constant price 按固定价格计算
g&;:[&% T] at cost 按成本计算
- xt j:UO at current market price 按当时市价计算；按现时市价计算
w$UWfL( at current price 按当时价格计算；按现时价格计算
,dK <2XP at factor cost 按要素成本计算；按生产要素成本计算
RajzH2j+> at money-of-the-day price 按付款当日价格计算
+K2jYgy at or better 按指定或较佳价位〔买卖指令〕
=p|,~q&i at par 按面值计算；平价
G^J|_!.a at sight 见票即付
RVtb0FL at the close 按收市盘
O7b Tu<h= at the opening 按开市盘
m jG-A8y attestation 见证；见证条款
XJTY91~R at-the-money option 平价期权
) 2C`;\/: attorney 受权人；受托代表人
/,A:HM>B attornment 新拥有人承认书
%g DMz7$~ attributable profit 可归属利润
($&i\e31N attributable share value 可归属股份价值
<hg t{b4 Auckland Stock Exchange 奥克兰证券交易所
iqURl I);P auction 拍卖
?)k;.<6 auctioneer 拍卖商
0m_c43+^ audit 审计；核数
I:[^><?E Audit Commission 审计署
)xIk#>) Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
jD9 ^DzFx 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〕
+ |MHi C audit review 帐目审查
]cLO-A Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
UOy9N audited account 审计帐目；经审计的帐目
z/aZD\[_ audited annual account 经审计的周年帐目
!_)*L+7f_ audited balance sheet 经审计的资产负债表
n#,|C`2r auditor 核数师；核数主任；审计师
hl?G _%a auditor's certificate 核数师证明书；审计师证明书
U7(84k\j auditor's report 核数师报告；审计师报告
C]K| ;VQ Aussie bond 澳元债券
lO>w|=< austerity budget 紧缩预算
-kT *gIJ} Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
j-@3jFu Australia All Ordinaries Index 澳洲所有普通股票指数
}N!I|<"/ Australian Dollar [AUD] 澳元
j u`x Australian Options Market 澳大利亚期权市场
x;2tmof=L Australian Securities Commission 澳洲证券事务监察委员会
i/`N~r Australian Society of Certified Practising Accountants 澳洲执业会计师公会
ntE;*F yH Australian Stock Exchange 澳大利亚证券交易所
Q)S0z2 Austrian Schilling [ATS] 奥地利先令
[f,; +Ze authentication 认证；鉴证
EOWLGle D1 authority to purchase 委托购买证；委购书
p me5frM | authorization 认可；核准；授权；授权书
'v iF8?_ authorization by direction 指示授权
deO/` authorization by instruction 指令授权
4JSf t
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tWy0%
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-v#0.3z m authorized agent 指定代理人
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{ [ QCuR authorized clerk 出市员
? ]SSm Zpk authorized dealer 认可交易商
B B*]" gT authorized financial institution 认可财务机构
wB~Ag$~ authorized fund 认可基金
Z}6 authorized fund house 获授权的基金公司；认可基金公司
! =M[u+ - authorized institution 认可机构
:4|u bu authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
Lgl%fO/<t authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
e>\[OwF-x authorized insurer 获授权保险人；获认可承保人
[=imF^=3Vb authorized investment 特准投资项目
hs< )< authorized person 获授权人
jC7`_;>= authorized representative 获授权代表
9q;n@q:29 authorized share capital 法定股本
B* #lkMr
automated quotation system 自动报价系统
t=\ y|Idc Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
oZTKG' 自动交易系统〔香港期货交易所有限公司〕
45fk+# automatic adjustment mechanism 自动调整机制
zX{K\yp automatic adjustment system 自动调整系统
*T0{ yI Automatic Clearing House 自动票据交换所
57*`y'C W automatic exchange rates accumulation system 自动化汇率累集系统
O+hN?/>v Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
^R riu $\ automatic teller machine [ATM] 自动柜员机
H7!j5^ autopay 自动转帐
A7,TM& available assets 可用资产
R,?7|x available fiscal reserve 现存财政储备
U 1!6%x available profit 可用利润
s
8O"U% Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
:^7/+|}9p average 平均；平均数；海损
]p C/6' average basic salary 平均基本薪金
W=j average consumer expenditure 平均消费开支；一般消费开支
H.#<&5f average cost 平均成本
R@_i$ Df| average cost of land production 增辟土地平均成本
c+P.o.k; average daily turnover 平均每日成交额
uaN0X" average daily wage rate 平均每日工资率
(F9U`1~4 average expenditure pattern 平均开支模式
-)_"7}|u5 average growth rate 平均增长率
_GSl}\ average net fixed assets 固定资产平均净值
,x#5 .Koz average of relatives 相对价格平均数
qBL >C\V + average price 平均价格
#)hc^gIO&< average propensity to consume 平均消费倾向；一般消费倾向
i Qs7L y" average propensity to save 平均储蓄倾向；一般储蓄倾向
#5*|/LD average rate 平均率
@*kQZRGK7 average revenue 平均收入；平均收益
M-G l".*f average stock 平均库存；平均存货
KneC MFy average yearly rent 平均年租
uM| *y-4 avoidance of double taxation 避免双重课税
L} r#KfIb avoidance of tax 避税
