A:
s*/ G-
lY A share Ａ股；甲类股份
OX X(OCG> abatement of tax 减税；减扣免税额
s k6|_ ABN AMRO Bank N.V. 荷兰银行
,tF" 4|# above-the-line expenditure 线上项目支出；经常预算支出
^% $W S, above-the-line receipt 线上项目收入；经常预算收入
u|>U`[Zpj ABSA Asia Limited 南非联合亚洲有限公司
nQ!#G(_nO absolute change 绝对数值变更
IOZ|85u = absolute expenditure 实际开支
O\F^@;] F6 absolute guideline figure 绝对准则数字
0 *IY%=i absolute interest 绝对权益
:'rZZeb' absolute order of discharge 绝对破产解除令
i^ cM@? absolute profit margin 绝对利润幅度
t>GLZzO absolute value 实值；绝对值
'a/6]%QFd! absolutely vested interest 绝对既得权益
H&=4y) /. absorbed cost 已吸收成本；已分摊成本
D3AtYt absorption 吸收；分摊；合并
< Gy!i/ absorption rate 吸收率；摊配率；分摊率
o p5^9`" ACB Finance Limited 亚洲商业财务有限公司
DD6`k*RIk. acceptable form of reciprocity 合理的互惠条件
h8= MVh(I acceptable rate 适当利率；适当汇率
<T.#A8c acceptance agreement 承兑协议
_B7?C:8Q- acceptance for honour 参加承兑
YSz$` 7i acceptor 承兑人；接受人；受票人
? CW^*S o acceptor for honour 参加承兑人
:mV7)oWH accident insurance 意外保险
_E<O+leWf Accident Insurance Association of Hong Kong 香港意外保险公会
ID).*@(I" accident insurance scheme 意外保险计划
_ KhEwd accident year basis 意外年度基准
+JAfHQm- accommodation 通融；贷款
VBsFT2XiL accommodation bill 通融票据；空头票据
iLd"tn' accommodation party 汇票代发人
f+aS2k(e> account balance 帐户余额；帐户结余
QRZTT qG account book 帐簿
9Glfi@ . account collected in advance 预收款项
Ysc|kxLb account current book 往来帐簿
'"fU2M<. account of after-acquired property 事后取得的财产报告
nP{sCH 1 account of defaulter 拖欠帐目
Z=Y _;dS 9 account payable 应付帐款
0CV sDVA account payee only [A/C payee only] 只可转帐；存入收款人帐户
\%?8jQ'tX account receivable 应收帐款
t"bPKFRy9E account receivable report 应收帐款报表
ocA'goI- account statement 结单；帐单；会计财务报表
I1 R\Ts@ account title 帐户名称；会计科目
c;8" vJ accountant's report 会计师报告
-f;j1bQ Accountant's Report Rules 会计师报告规则
K-Dk2(x accounting and auditing procedure 会计与审计程序；会计与核数程序
sa gBmA~ Accounting Arrangements 《会计安排》
s ?;<F accounting basis 会计基础
# pjyhH@ accounting by Official Receiver 破产管理署署长呈交的帐目
ic{.#R.BY Accounting Circular 《会计通告》
&0
)xvZ accounting class 会计类别
ZJ I1NC BZ accounting date 记帐日期；会计结算日期
)av'u.]%c accounting for money 款项核算
JU=\]E@8c Accounting Officer 会计主任
N"
Jtg@w accounting period 会计报告期；会计期
MHr0CYyb. accounting policy 会计政策；会计方针
XG\a-dq[ accounting practice 会计惯例
`\4JwiPo accounting principle 会计准则
Wh'_ slDH+ accounting record 会计记录
;GgQ@ s@ accounting report 会计报告
;aK !eD$ Accounting Services Branch [Treasury] 会计事务部〔库务署〕
u388 Wj
Accounting Society of China 中国会计学会
gQpD]p%k accounting statement 会计报表
Dss/>!
mN accounting system 会计制度；会计系统
zEPx accounting transaction 会计事项；帐务交易
zr; Y1Xt4 accounting treatment 会计处理
rb}wv16? accounting year 会计年度
<j1d~XU} accretion 增值；添加
l;{ N/cS accrual 应计项目；应累算数目
WVT5VJ7 * accrual basis 应计制；权责发生制
$6&GAJe accrual basis accounting 应计制会计；权责发生制会计
z Jo# 3 accrue 应累算；应计
e" s {_V accrued benefit 应累算利益
w{zJE]7 accrued charges 应计费用
q{De&Bu accrued cumulative preference share dividend 应累算的累积优先股股息
" ,aT<lw. accrued expenses 应累算费用
qp~4KukL accrued interest payable 应付利息；应计未付利息
1nlE3Y?AV accrued interest receivable 应收利息；应计未收利息
sRe#{EuJ accrued right 累算权益
Q!2i OvK accruing profit 应累算的利润
AR+\uD=\I- accumulated fiscal reserve 累积财政储备
$ kD`$L@U accumulated profit 累积利润；滚存溢利
9*TS9 0>a accumulated reserve 累积储备
M Nf @HG accumulation of surplus income 累积收益盈余
fBWJ%W acquired assets 既得资产
5Du>-.r acquisition 收购；购置；取得
K7[AiU_I acquisition cost 购置成本
X@h^T> [" acquisition expenses 购置费用
+%le/ Pg@ acquisition of 100% interest 收购全部股权
X~)V )'R acquisition of control 取得控制权
\A3>c| acquisition of fixed assets 购置固定资产
x(3
I?# kE acquisition of shell “买壳”
x,w`OMQ}c acquisition price 收购价
32bkou q act of God 天灾
]g8i>,G acting partner 执事合伙人
gM;) active market 买卖活跃的市场；交投畅旺的市场；旺市
Q&.IlVB[ active partner 积极参与的合伙人
iQm.]A active trading 交投活跃
RLu$ $Eb actual circulation 实际流通
j_6` s!Yw actual cost 实际成本
_sf#J|kQ actual expenditure 实际开支；实际支出
~g
K-5}%! actual income 实际入息；实际收入；实际收益
7k`*u) Q actual market 现货市场
u .pKK
actual price 现货价；实际价格
A K~`pq[. actual profit 实际利润
SP
D207 actual quotation 实盘；实际价位；实际报价
9HJ'p:{) actual year basis 按实际年度计算
&8X
.!r`f actuals 实货
n$OE ~YwP{ actuarial investigation 精算调查
hk5E=t~& actuarial principle 精算原则
O'!r]0Q actuarial report 精算师报告
_r<zSH% Actuarial Society of Hong Kong 香港精算学会
rKy-u actuarial valuation 精算师估值
L&DF,fWsF& actuary 精算师
G1? 0Q_RN ad referendum agreement 暂定协议；有待覆核的协定
_']%qd"% ad valorem duty 从价税；按值征税
35%[D Ukb ad valorem duty system 从价税制
I", &%0ycm ad valorem fee 从价费
[ n0##/ ad valorem tariff 从价关税
_@BRpLs:4 additional allowance 额外免税额
bQ^DX `o6P additional amount for unexpired risk 未过期风险的额外款额
q2S!m6 ! additional assessable profit 补加应评税利润
k Y'<u additional assessment 补加评税
|Uy e>%*}4 additional commitment 额外承担
0U ~;%N+lv additional commitment vote 额外承担拨款
:!+}XT7)/ additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
# 4P3xa additional dependent parent allowance 供养父母额外免税额
U=&^H!LVY additional provision 额外拨款
4[ LLnF-- additional stamp duty 附加印花税
Uxk[O additional tax 补加税罚款；补加税款
]M +V SU Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
Z92iil;t adjudged bankrupt 被裁定破产
8z."X$ adjudicated bankrupt 裁定破产人
7|+ |\ 7l# adjudication fee 裁定费；评定印花税额手续费；评估契据费
,TKs/-_? adjudication of bankruptcy 裁定破产；宣告破产
[w&#+h-q adjudication of insolvency 裁定无力偿还债务
O2`oe4."vd adjusted actual 经调整的实数；调整后的实数
JGk3 b=K adjusted current assets 经调整的流动资产；调整后的流动资产
f.aB?\"f6 adjusted figure 经调整的数字；调整后的数额
Uw2,o|=O adjusted liabilities 经调整的负债；调整后的负债
|b$>68: adjusted loss 经调整的亏损；调整后的亏损
F}6DB* 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
wDT>">&d adjusted profit 经调整的利润；调整后的利润
N"Qg\PS _ adjusted surplus 经调整的盈余额；调整后的盈余额
tT@w%Sz57N adjusted value 经调整的价值；调整后的价值
MG7 ?N # adjustment 调整；修订；理算〔保险〕
"w npiB} adjustment centre 调剂中心
}pl]9 adjustment lag 调整过程的时间差距；调整时差
Ci7P%]9 adjustment mechanism 调整机制
M# \ < adjustment of loss 亏损调整
hzT{3YtY2 adjustment process 调整过程；调整程序
Snc; p adjustment range 调整幅度
9 3W administered exchange rate 受管制汇率
.N~PHyXZR Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
.>m H]/]m administration expenses 行政费用
]>R`;"( administration fee 手续费；行政费
Jm U<y administration in bankruptcy 破产管理
g.B%#bfg administration order 遗产管理令
j4~7a k G administrator 管理人；遗产管理人
m,W) N9 M administrator of the estate 遗产管理人
>lD; 0EN admission of debt 债项承认书
(O)\#%,@R admission of proof 接纳债权证明
Q0zW ]a advance 放贷款项；垫付款项；预支款项；预付款项
uip q=Yp. advance account 暂支帐目；预付款帐户
Usa+b
A advance compensation 预付补偿金
jOUK]>ox: advance from shareholder 股东垫款
D A<F{n.Z: advance pending reimbursement 预支以待日后付还
YSR mt/ advanced economy 先进经济体系
Awu $g. advancement 预付；预付财产
;y>S7n>n: advances warrant 垫款令
o"rq/\ovv advancing 贷出
'|vD/Qf=& adverse balance 逆差
Tub1S v>J adverse exchange 逆汇
"w}-?:# j advertisement addressed to shareholders 在报章刊登的致股东通告
f4]N0 advice for collection 托收通知书
"z
rA`` advice of drawing 提款通知书；汇票通知书
E,{GU advice of payment 付款通知
{>8Pl2J Advisory Committee [Securities and Futures Commission]
z%(Fo2)^ 谘询委员会〔证券及期货事务监察委员会〕
Y/. AUN
Z Advisory Committee on Diversification 经济多元化谘询委员会
&+mV7o affidavit 誓章；遗产申报誓章
V ]79vC affidavit of no receipt 述明无收款的誓章
ifXW affiliate 联号；联营公司；附属公司
! M affiliated company 附属公司；联号；联营公司
Ye9Y^+- affirmation [estate duty] 非宗教式宣誓〔遗产税〕
%'Zc2h&z affordability 负担能力
, N53Iic African Development Bank [AfDB] 非洲开发银行
&4 ,WG after-acquired property 事后取得的财产
?Bo?JMV after-hours dealing 市后交易
OF c\fW# after-tax profit 税后盈利；税后利润；税后溢利
x^A7'ad0 agency agreement 代理协议
""co6qo #> agency expenses 代理机构的开支
T4mv%zzS agency fee 代理费
q@(1Yivk Agency Law 《代理法》
t )YUPDQ@J agent 代理人；承销人
<f N;
xIB agent of company 公司代理人
ev9; Ld agent's fee 代理人费；经纪费
tawe Gc%~ aggregate 总计；总数；总体数字
F\a]n^
Y aggregate amount 总款额；总额
Pm4e8b aggregate assets and liabilities 总体资产与负债
\ht ?G n aggregate at constant price 按固定价格计算的总体数字
1N8;)HLIBJ aggregate demand 总需求
Vy__b=ti? aggregate gross position 总持仓量
'T\dkSJv;V aggregate limit 总限额
)2xE z aggregate of salaries tax 合计薪俸税
{fZb@7?GF aggregate performance 总体表现；总体业绩
> 2#%$lX6 aggregate supply 总体供应
'"y}#h__T aggregate surplus 总盈余
Yc^%zxub aggregate total 整体总额
R ( G2qi aggregate value 总值；合计价值
+a%xyD:.? aggregated basis 合计基准
AXs=1 e aggregated net chargeable income 合计应课税入息实额
5iVQ c -m& aggregation 合并计算；合计；总和
ZWO)tVw9G aggregation of incomes of husband and wife 夫妇入息合并计算
; e@gO aggregation of property 财产的总和
ipobr7G.SD agio 差价；贴水
<3 A0={En 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》
4'' ,6KJ@ Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
yL6^\ x 《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》
nX|Q~x] Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
H@GE)I>^@ 《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》
NU CiY\td Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
)l&D]3$6K 《香港政府和大韩民国政府关于相互促进和保护投资协定》
#%:c0= agreement for a settlement 授产协议
t8QRi! \= agreement for assignment 转让协议
F|>05 >8 agreement for sale 售卖协议；买卖协议
|( G2K'Ab agreement for sale and purchase 买卖协议
B
MM--y@ agreement for the payment of interest 支付利息协议
T-'~? [v agreement for the repayment of money 还款协议
ow$q7uf agreement of reinsurance 再保险协议
^i+ [m Agricultural Bank of China 中国农业银行
]jyM@ air passenger departure tax 飞机乘客离境税
@Br
{!# Wf Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
u:@U
$:sZ airport tax 机场税
B{C_hy-fw alcohol duty 酒精税
^T:gb]i'Qa alienation 让与；让渡；转让
?]c+j1 i alimony 生活费；赡养费
DECB*9O ^ All Ordinaries Index [AOI] 所有普通股指数
xACdZB( all risks 全险；综合险
8$ 0\J _ All Sales Record for Stock Market 《股票市场成交报告》
wJe?t$ac? Allied Capital Resources Limited 新联财务有限公司
%%%S"$t all-items index [Consumer Price Index] 总指数〔消费物价指数〕
UUeB;'E+ allocation letter 拨款信件
/@hJpz|+ allocation of fund 分配款项；预留款项
Q $~n/ allocation of profit 利润分配；溢利分配
[:iv4>Z Z allocation warrant 拨款令
aBhV3Fd[B allotment 分配；配股
!SO 8O allotment notice 股份配售通知；配股通知
b O=yi) allotment of shares 股份分配
v!9i"@<! allowable 可获宽免；免税的
D8%AV; -Y allowable business loss 可扣除的营业亏损
@Y}uZ'jt' allowable expenses 可扣税的支出
7{e=="#* allowance 免税额；津贴；备抵；准备金
qj!eLA-aD allowance for debts 债项的免税额
MPIlSMe allowance for depreciation by wear and tear 耗损折旧免税额
%y&]' A allowance for funeral expenses 殡殓费的免税额
]N^*tO allowance for inflation 为通货膨胀而预留的款项；通胀准备金
} s_hD`' allowance for repairs and outgoings 修葺及支出方面的免税额
DVlJ* A allowance to debtor 给债务人的津贴
PFM' & ;V alteration of capital 资本更改
(&[[46 alternate trustee 候补受托人
+ H_MV=A^ amalgamation 合并
)55\4<ty ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
d--'Rn5 ambit of charges 征税范围；收费范围
pu+ ur=5& amended valuation 经修订的估值
i%-Ld
Ka}" American Commodities Exchange 美国商品交易所
{^}0 G^ American Express Bank Limited 美国运通银行
]E3<UR American Stock Exchange 美国证券交易所
n((vY.NDV amortization 摊销
fKHE;A*>% amount due from banks 存放银行同业的款项
GaekF bW) amount due from banks abroad 存放海外银行同业的款项
FY'ty@|_s amount due from holding companies 控股公司欠款
2 rN ,D( amount due from local banks 存放本港银行同业的款项
" B{E CM; amount due to banks 银行同业的存款
\, &9 amount due to banks abroad 海外银行同业的存款
x[Im%k amount due to holding companies 控股公司存款
D\1k. t I amount due to local banks 本港银行同业的存款
>\2:\wI amount due to outport banks 外埠银行同业的存款
kL>d"w amount for note issue 发行纸币的款额
@F~LW6K amount of bond 担保契据的款额
x;LzG t:w amount of consideration 代价款额
?+0GfIV amount of contribution 供款数额
J~#$J&iKh amount of indebtedness 负债款额
>?l OE
-}^ amount of principal of the loan 贷款本金额
52d^K0STC amount of rates chargeable 应征差饷数额
C [uOReo amount of share capital 股本额
ka "337H amount of sums assured 承保款额
~rD={&0 amount of variation 变动幅度
8X$LC amount of vote 拨款数额
WG7k(Sp ] amount payable 应付款额
nV*y`.+ amount receivable 应收款额
+n L+ N Amsterdam Stock Exchange 阿姆斯特丹证券交易所
D)@XoM( analysis 分析
9H0H u]zM ancillary risk 附属风险
$HJT j29/ annual account 周年帐目；周年帐目报表；年度决算；年结
(=4W -z 7 annual accounting date 年结日期
yxt[=
C annual allowance 每年免税额；年积金；年度津贴；年津
UPiW73Nu annual balance 年度余额
({^9<Us annual disposable income 每年可动用收入
e>}}:Ud annual estimates 周年预算
Q=uR Kh annual fee 年费
T ?Fcohz( annual general meeting 周年大会
g(C|!}ex/ annual growth rate 年增率；每年增长率
ln!'_ \{ annual long-term supplement 长期个案每年补助金
crcA\lJf annual pensionable emolument 可供计算退休金的年薪
] )DX %$f annual report 年报
CO:u1? Annual Report on the Consumer Price Index 《消费物价指数年报》
5O/i3m26 annual return 周年报表；周年申报表；每年报税表格
I 1Sa^7 Annual Return Rules 《周年报表规则》
- r7]S annual review of consumer prices 每年消费物价回顾
bzN-*3YE= annual roll-forward basis 逐年延展方式
w|[RDaA b annual salary 年薪
+rXF{@
l annual statement 年度报表；年度决算表
E
Y<8B3y 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
nmU_N:Y annuitant 年金受益人
Lw1EWN6}_& annuity 年金
.|qK +Hnc annuity contract 年金合约
A3N]8?D annuity on human life 人寿年金
P>ceeoYQuA antecedent debt 先前的债项
R6-n IY, ante-dated cheque 倒填日期支票
>EsziRm anticipated expenditure 预期开支
=sJ
_yq0#R anticipated net profit 预期纯利
[, RI-#n anticipated revenue 预期收入
3REx45M2 anti-inflation measure 反通货膨胀措施
I<td1Y1q anti-inflationary stance 反通货膨胀立场
y&m0Lz53Z apparent deficit 表面赤字
# ]?bLm<! apparent financial solvency 表面偿债能力
}A=y=+4 j apparent partner 表面合伙人
4+$b~ u application for personal assessment 个人入息课税申请书
iIT8 H\e
application of fund 资金应用
^ KK_qC application to release as liquidator and to destruct the books of accounts and documents
xo}b=
v 申请免除清盘人职务及毁灭帐簿与文件
D]a:@x`+Bz appointed actuary 委任精算师
iD38\XNMV appointed auditor 委任核数师；委任审计师
mW2,1}Jv appointed trustee 委任的受托人
J5p"7 bc appointer 委任人
3.d"rl apportioned pro rata 按比例分摊
#1 1NPo9 apportionment 分配；分摊
Uxfl_@lJ Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
TL$E V>Nr apportionment formula 分摊方程式
b- U
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u]-_<YZ'B appraisal 估价；评估
.nu @ o40 appreciable growth 可观增长
#`TgZKDg2 appreciable impact 显着影响
fKC3-zm appreciable increase 可观增长
=<r8fXWZ appreciation 增值；升值
/MMd`VrC2 appreciation against other currencies 相对其他货币升值
M igd(uw' appreciation of the exchange value of Hong Kong dollar 港元汇值上升
Zn=T#o appreciation tax 增值税
kE8>dmH23 appropriation 拨款；拨用；拨付
\!vN appropriation account 拨款帐目
gWABY%!} Appropriation Bill 拨款法案
2kAx>R appropriation-in-aid system 补助拨款办法
S{4z?Ri, ' approved assets 核准资产
?\KM5^eX approved basket stock 认可一篮子证券
h&.wo ! approved budget 核准预算
{>LIMG -f approved charitable donation 认可慈善捐款
D4eTTfQ approved charitable institution 认可慈善机构
tWTKgbj( approved currency 核准货币；认可货币
/+*#pDx/zW approved estimates 核准预算
R[z`:1lo approved estimates of expenditure 核准开支预算
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|]7IN approved overseas insurer 核准海外保险人
l0&EZN0V2 approved overseas trust company 核准海外信托公司
SK1!thQy approved pooled investment fund 核准汇集投资基金
DFhXx6] approved provident fund scheme 认可公积金计划
|Fm6#1A@ approved provision 核准拨款
BqDKT approved redeemable share 核准可赎回股份
dkgSvi :! approved regional stock 认可地区性证券
iv`O /T approved retirement scheme 认可退休金计划
}+o:j'jB approved subordinated loan 核准附属贷款
[,n c arbitrage 套戥；套汇；套利
~DRmON5 M arbitrageur 套戥者；套汇者
F' U 50usV arbitrary amount 临时款项
|@ ,|F:h<M arrangement 措施；安排；协定
NK|? y arrears 欠款
/525w^'pd arrears of pay 欠付薪酬
f/WQ[\<!I arrears of revenue 逾期未收税款；逾期未收的帐项
iGB_{F~t4} articles of association 组织章程；组织细则；组织章程细则
T=hh o Gn Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
v_e9}yI ascertainment of profit 确定利润
/>'V!iWyz "Asia Clear" “亚洲结算系统”
;.xoN|Per Asia Commercial Bank Ltd. 亚洲商业银行有限公司
J q{7R Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
xtPLR/Z Asian Development Fund [ADF] 亚洲发展基金
L9pvG(R% Asian dollar bond 亚洲美元债券
lis/`B\x Asian dollar market 亚洲美元市场
*
t CS Asian dollar rate 亚洲美元利率
J N^ &S Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
Qk!;M | Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
+`7KSwa asked price 沽盘；喊价；索价；卖方报价
xq6cKtSv assessable income 应评税入息
,+`61J3W assessable loss 应评税亏损
(-]r~Ol^ assessable profit 应评税利润
q-nSLE+ _; assessable value 应评税值
[I4ege> assessed profit 估定利润
Kv sh assessed value 经评估价值
hcV JBK assessment 评税；评定；估价；评税单
eh1Q7 ~ assessment number 评税编号；估价编号
o6f_l^+H assessment of additional tax 补加税评税
n JPyM/p assessment of performance 业绩评估；实绩评价
{t};-q!v$j Assessor 评税主任
cvwhSdZu8 asset price bubbles 资产价格泡沫
dK l^jsd asset-backed securities 具资产保证的证券
hTP:[w) assets accretion 资产增值
6 wco&7 assets and liabilities 资产与负债
98 8]}{w assets betterment statement 资产递增表；资产改进表
]Jh+'RK\# assets lending 实物放款；有抵押贷款
1ygpp0 IGJ assets of the company passing on the death 死者去世时转移的公司资产
1c JF/"v assets pledged as security for liabilities 用作负债抵押的资产
iU6Gp-<M , assets portfolio 资产投资组合
r kiT1YTY assets price 资产价格
)54%HM_$k assets quality 资产质素
qV5DW0. assets realization 资产变现
G=;k=oX( assets refinancing arrangement 资产再集资安排
`eu9dLz H assets securitization 资产证券化
.NtbL./=| assets situated outside Hong Kong 在香港以外地方的资产
, =?{("+ assets stripping 削减资产；拆卖资产
"[}O"LTQ assets value 资产值
V\(: @0" assignee 承让人
V]*b4nX 7 assignment 转让；转让书；转让契
u?s VcD[ assignment of interest 权益转让
ng:Q1Q9N assignment of letters patent and trade mark 专利证书及商标转让
wts=[U`( assignment of property 物业转让；物业转让书
+ [H h,I7 assignment right 转让权
g$dsd^{O7 assignor 转让人
cb5, P~/q associate 有联系的人；有关连人士；相联者；合伙人；联系人
2Z20E$Cb Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
42>Ge>#F associate member 附属会员
Qt]Q: 9I[ associated body corporate 相联法人团体
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iE!m associated company 相联公司；联属公司
=] 3tUD associated corporation 相联法团
<b/~.$a' Association of Chartered Certified Accountants [ACCA] [United Kingdom]
F I"`DMb} 公认会计师公会〔英国〕
s1?[7yC Association of Futures Exchange Brokers 香港期货经纪协会
p4p@^@<>X Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
vkLC-Mzm< association of underwriters 承保人组织
m S k5u 7 assumption of control 接管
lO2[JP assurance 担保；保险；转易；转易书
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m assurance of interest 权益的转易
sB69R:U; at 19XX price 按一九ＸＸ年价格计算
S*AERm at a discount 按赔价计算；按贴水价格计算；打折扣
Lg"C ] at a premium 按溢价计算；按升水价格计算
e.c3nKXZ q at call 通知付款；按通知
64: fs?H at constant market price 按固定市价计算
$%VuSrZ& at constant price 按固定价格计算
Qp`gswvE at cost 按成本计算
U-n;xX0= at current market price 按当时市价计算；按现时市价计算
AyMd:5; at current price 按当时价格计算；按现时价格计算
ko5V9Drc at factor cost 按要素成本计算；按生产要素成本计算
Vf(6!iRP@ at money-of-the-day price 按付款当日价格计算
l }XU 59 at or better 按指定或较佳价位〔买卖指令〕
Z $J#| at par 按面值计算；平价
jD7Nb lX at sight 见票即付
tpuYiL at the close 按收市盘
@2 9U@T at the opening 按开市盘
| d6T/Uxo attestation 见证；见证条款
:_ M;E"9R at-the-money option 平价期权
d;n."+=[x attorney 受权人；受托代表人
a~8[<F omj attornment 新拥有人承认书
wgd /(8d attributable profit 可归属利润
,^icPQSwc attributable share value 可归属股份价值
6"dD2WV / Auckland Stock Exchange 奥克兰证券交易所
klUQkz |<a auction 拍卖
'mV9 {lj7E auctioneer 拍卖商
If%/3UJ@ audit 审计；核数
Z4IgBn(Z_} Audit Commission 审计署
'=P7""mN5 Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
%,ngRYxT# 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〕
L e%Z V%, audit review 帐目审查
wj[$9UJb Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
}B~If}7 audited account 审计帐目；经审计的帐目
svXR<7) # audited annual account 经审计的周年帐目
/PsnD_s]5 audited balance sheet 经审计的资产负债表
}jill+ ] auditor 核数师；核数主任；审计师
A=Ss6 -Je auditor's certificate 核数师证明书；审计师证明书
%c[ V auditor's report 核数师报告；审计师报告
# pc P! Aussie bond 澳元债券
]r_;dY a austerity budget 紧缩预算
%u;~kP|S% Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
z2Z^~, i Australia All Ordinaries Index 澳洲所有普通股票指数
{&Q9"C Australian Dollar [AUD] 澳元
<id}<H Australian Options Market 澳大利亚期权市场
1{P'7I Ej Australian Securities Commission 澳洲证券事务监察委员会
tnLAJ+ -M Australian Society of Certified Practising Accountants 澳洲执业会计师公会
,!U=|c"k) Australian Stock Exchange 澳大利亚证券交易所
&IlU|4`R% Austrian Schilling [ATS] 奥地利先令
`Qeg authentication 认证；鉴证
VE 8;sGaJ authority to purchase 委托购买证；委购书
0@AAulRl authorization 认可；核准；授权；授权书
`=7j$#6U authorization by direction 指示授权
~Ch+5A; authorization by instruction 指令授权
*}8t{ F@k authorization by warrant 令状授权
W0}B'VS.I authorization of unit trust 单位信托的认可
p uT'y authorized agent 指定代理人
8mQmi` authorized capital 法定资本
6]-SK $ authorized clerk 出市员
Afk$?wk L authorized dealer 认可交易商
r;m)nRu authorized financial institution 认可财务机构
f|sFlUu& authorized fund 认可基金
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D;A authorized fund house 获授权的基金公司；认可基金公司
b:w?PC~O authorized institution 认可机构
Ag@; authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
;`6^6p\p authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
|2KAo! PI authorized insurer 获授权保险人；获认可承保人
2YDM9`5xs\ authorized investment 特准投资项目
~RWkt v authorized person 获授权人
MM j9{ou authorized representative 获授权代表
,*7d authorized share capital 法定股本
"9n3VX) automated quotation system 自动报价系统
$HJwb-I Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
R"K#7{p9 自动交易系统〔香港期货交易所有限公司〕
GaSPJt automatic adjustment mechanism 自动调整机制
c*@G_rb automatic adjustment system 自动调整系统
QD%L0;j Automatic Clearing House 自动票据交换所
<^$<#K d automatic exchange rates accumulation system 自动化汇率累集系统
NB< A>baL* Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
<ZB1Vi9}8 automatic teller machine [ATM] 自动柜员机
?@V[# . autopay 自动转帐
FHV-BuH5 available assets 可用资产
^+g$iM[`f available fiscal reserve 现存财政储备
jRL<JZ1N available profit 可用利润
J(6oL Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
i'\T R|qd average 平均；平均数；海损
u7=U ^}# average basic salary 平均基本薪金
[}&Sxgv average consumer expenditure 平均消费开支；一般消费开支
>KJ+-QuO& average cost 平均成本
) Yd?m0m* average cost of land production 增辟土地平均成本
r\/+Oa' average daily turnover 平均每日成交额
t]-5 ]oI average daily wage rate 平均每日工资率
[p<w._b i average expenditure pattern 平均开支模式
^yOZArc'r average growth rate 平均增长率
4R\ H pt average net fixed assets 固定资产平均净值
\eFR(gO+ average of relatives 相对价格平均数
,TFIG^Dvq average price 平均价格
`]W | 8M average propensity to consume 平均消费倾向；一般消费倾向
|6< p(i7 average propensity to save 平均储蓄倾向；一般储蓄倾向
L`24 ?Y{ average rate 平均率
J_;o|gqX average revenue 平均收入；平均收益
/E\%>wv average stock 平均库存；平均存货
[KxF'm z9 average yearly rent 平均年租
C 9t4#" avoidance of double taxation 避免双重课税
S9#)A-> avoidance of tax 避税
