A:
bk=ee7E7> A share Ａ股；甲类股份
0 L $[w abatement of tax 减税；减扣免税额
kj >! &W57 ABN AMRO Bank N.V. 荷兰银行
FPE%h =sw above-the-line expenditure 线上项目支出；经常预算支出
Q3I^(Ll"L above-the-line receipt 线上项目收入；经常预算收入
2;w`W58
ABSA Asia Limited 南非联合亚洲有限公司
`x]`<kS; absolute change 绝对数值变更
*6bO2LO" absolute expenditure 实际开支
-hY@r 7y absolute guideline figure 绝对准则数字
|kGQ~:k+P absolute interest 绝对权益
+WjX@rSq[ absolute order of discharge 绝对破产解除令
~+) >D7 absolute profit margin 绝对利润幅度
n CS" l5 absolute value 实值；绝对值
&"?S0S>r! absolutely vested interest 绝对既得权益
c[>xM3=e^q absorbed cost 已吸收成本；已分摊成本
H:F'5Zt absorption 吸收；分摊；合并
%6W %-` absorption rate 吸收率；摊配率；分摊率
{[)n<.n[g ACB Finance Limited 亚洲商业财务有限公司
vB%os Qm acceptable form of reciprocity 合理的互惠条件
+,1 Ea ) acceptable rate 适当利率；适当汇率
1N} vz(0" acceptance agreement 承兑协议
eBWgAf. k acceptance for honour 参加承兑
4q"4 N2 acceptor 承兑人；接受人；受票人
<Ej`zGhWz acceptor for honour 参加承兑人
4D}hYk$eP0 accident insurance 意外保险
= inp>L Accident Insurance Association of Hong Kong 香港意外保险公会
o/6VOX accident insurance scheme 意外保险计划
ri%j*Kn accident year basis 意外年度基准
Am!OLGG4 accommodation 通融；贷款
U3 8~m}c accommodation bill 通融票据；空头票据
:Y Ki accommodation party 汇票代发人
+# 3e<+!F account balance 帐户余额；帐户结余
'.wb= C account book 帐簿
!(HPx@_ account collected in advance 预收款项
bE;c&g account current book 往来帐簿
i IM\ _<? account of after-acquired property 事后取得的财产报告
ek"U q RY account of defaulter 拖欠帐目
}/lyrj V account payable 应付帐款
P- / "sD account payee only [A/C payee only] 只可转帐；存入收款人帐户
bXi!_'z$ account receivable 应收帐款
P~M[i9 V account receivable report 应收帐款报表
1,(WS
F account statement 结单；帐单；会计财务报表
+#Wwah$ account title 帐户名称；会计科目
[w90gp1O[ accountant's report 会计师报告
v5F+@ug Accountant's Report Rules 会计师报告规则
:8`~dj. accounting and auditing procedure 会计与审计程序；会计与核数程序
TwsI8X Accounting Arrangements 《会计安排》
y_' 6 bpb accounting basis 会计基础
U=WS] accounting by Official Receiver 破产管理署署长呈交的帐目
x5|^p= Accounting Circular 《会计通告》
j5[Y0)pV\ accounting class 会计类别
$XI.`L *g accounting date 记帐日期；会计结算日期
)Dp0swJ accounting for money 款项核算
B@U'7` v Accounting Officer 会计主任
^=k=; accounting period 会计报告期；会计期
R GL2S]UFs accounting policy 会计政策；会计方针
r
)HZaq accounting practice 会计惯例
l,* 5*1lM accounting principle 会计准则
Wu" 1M^a accounting record 会计记录
g4u 6#.m( accounting report 会计报告
pMJm@f Accounting Services Branch [Treasury] 会计事务部〔库务署〕
| BUgsE Accounting Society of China 中国会计学会
@,j,GE% accounting statement 会计报表
+n <W#O % accounting system 会计制度；会计系统
"x vizvR accounting transaction 会计事项；帐务交易
U:z5`z! accounting treatment 会计处理
]q~bi<E9W accounting year 会计年度
n@L@pgo%~ accretion 增值；添加
U\u07^h[ accrual 应计项目；应累算数目
ez5 J+ accrual basis 应计制；权责发生制
B Dp")[l accrual basis accounting 应计制会计；权责发生制会计
-p?&vQDo ` accrue 应累算；应计
CBv0fQtL accrued benefit 应累算利益
PXyv);#Q` accrued charges 应计费用
Ze[,0Y!u& accrued cumulative preference share dividend 应累算的累积优先股股息
?;y-skh accrued expenses 应累算费用
HB{'MBs accrued interest payable 应付利息；应计未付利息
z-qbe97 accrued interest receivable 应收利息；应计未收利息
*7E#=xb accrued right 累算权益
8{i
O#C accruing profit 应累算的利润
K iEmvC accumulated fiscal reserve 累积财政储备
d@p#{ - accumulated profit 累积利润；滚存溢利
ZS%W/.? accumulated reserve 累积储备
;{aGEOP'U accumulation of surplus income 累积收益盈余
`U=Jbdc l3 acquired assets 既得资产
Af \ acquisition 收购；购置；取得
Vm[F~2+HX acquisition cost 购置成本
*NG\3%}%|@ acquisition expenses 购置费用
b50mMW tG acquisition of 100% interest 收购全部股权
xKl1DIN[ acquisition of control 取得控制权
/z_]7] acquisition of fixed assets 购置固定资产
'zb vg0 T acquisition of shell “买壳”
E#\Oe_eq~N acquisition price 收购价
sQJGwZ 7 act of God 天灾
m8;w7S7,j~ acting partner 执事合伙人
|Iw glb!k active market 买卖活跃的市场；交投畅旺的市场；旺市
|lcp
(u*u active partner 积极参与的合伙人
="5 D}%
active trading 交投活跃
c6lCF & actual circulation 实际流通
[_nOo ` actual cost 实际成本
`KN>0R2k actual expenditure 实际开支；实际支出
O5aXa_A_u actual income 实际入息；实际收入；实际收益
@gfW*PNjlP actual market 现货市场
lKB 9n}P actual price 现货价；实际价格
l^d' 8n actual profit 实际利润
>[Wjzg actual quotation 实盘；实际价位；实际报价
0k{\W actual year basis 按实际年度计算
b"Q8[k |d actuals 实货
Aj|- >Y actuarial investigation 精算调查
|g.CS$'#Nt actuarial principle 精算原则
33EF/k3vW actuarial report 精算师报告
Av?R6 Actuarial Society of Hong Kong 香港精算学会
<zL_6Y2 actuarial valuation 精算师估值
3LT~- SvL actuary 精算师
w|6/ i/X ad referendum agreement 暂定协议；有待覆核的协定
q"
f65d4c ad valorem duty 从价税；按值征税
lcm3wJ'w ad valorem duty system 从价税制
pY@QR?F\ ad valorem fee 从价费
!6 L! %Oi ad valorem tariff 从价关税
1f<R,> additional allowance 额外免税额
#G.eiqh$a additional amount for unexpired risk 未过期风险的额外款额
aopZ-^ additional assessable profit 补加应评税利润
#-\5O additional assessment 补加评税
DnFzCJ additional commitment 额外承担
4qz+ cB_ additional commitment vote 额外承担拨款
ZM b+sUK additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
rVqQ o` K\ additional dependent parent allowance 供养父母额外免税额
j<P;: additional provision 额外拨款
s~].iQJ{B additional stamp duty 附加印花税
W2#<]]- additional tax 补加税罚款；补加税款
[#C6K ' Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
GdcXU:J / adjudged bankrupt 被裁定破产
>x Jz V adjudicated bankrupt 裁定破产人
!8[T*'LJ-
adjudication fee 裁定费；评定印花税额手续费；评估契据费
4`,7 tj adjudication of bankruptcy 裁定破产；宣告破产
DtFHh/X adjudication of insolvency 裁定无力偿还债务
L7 Hv ) adjusted actual 经调整的实数；调整后的实数
v@soS1 V! adjusted current assets 经调整的流动资产；调整后的流动资产
o0]YDX@T adjusted figure 经调整的数字；调整后的数额
nj'5iiV`] adjusted liabilities 经调整的负债；调整后的负债
5XUm} D$ adjusted loss 经调整的亏损；调整后的亏损
Ga5*tWj 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
xy]O8> b adjusted profit 经调整的利润；调整后的利润
~t~[@2?WG adjusted surplus 经调整的盈余额；调整后的盈余额
p X{wEc6 } adjusted value 经调整的价值；调整后的价值
jwT` Z adjustment 调整；修订；理算〔保险〕
t\hnnu`Pq adjustment centre 调剂中心
J?w_DQa adjustment lag 调整过程的时间差距；调整时差
X2@Ef2EkM adjustment mechanism 调整机制
3fhY+$tq adjustment of loss 亏损调整
Ba@~: adjustment process 调整过程；调整程序
UuWIT3W>% adjustment range 调整幅度
ce9P-}d administered exchange rate 受管制汇率
xy7A^7Li Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
*: @KpYWx" administration expenses 行政费用
n82tZpn administration fee 手续费；行政费
a8J AJk FB administration in bankruptcy 破产管理
2+rT .GFc administration order 遗产管理令
}[;ZZm? administrator 管理人；遗产管理人
8&G9 ?n`I5 administrator of the estate 遗产管理人
9 L:wfg}8s admission of debt 债项承认书
'EiCT l admission of proof 接纳债权证明
L@{'J advance 放贷款项；垫付款项；预支款项；预付款项
s|e.mZk/ advance account 暂支帐目；预付款帐户
ud r\\5 advance compensation 预付补偿金
Yi%lWbr advance from shareholder 股东垫款
(|K+1R advance pending reimbursement 预支以待日后付还
<Z:FY|'s advanced economy 先进经济体系
B=TUZ) advancement 预付；预付财产
oI{.{] advances warrant 垫款令
hK3-j;eg advancing 贷出
|y U!d
% adverse balance 逆差
B1 8B wY adverse exchange 逆汇
P|<V0
Vs. advertisement addressed to shareholders 在报章刊登的致股东通告
"00j]e. advice for collection 托收通知书
~j'D%:[+VH advice of drawing 提款通知书；汇票通知书
1`K-f
m) advice of payment 付款通知
Q;$k?G=l Advisory Committee [Securities and Futures Commission]
TQT3]h6 谘询委员会〔证券及期货事务监察委员会〕
<"5l< E Advisory Committee on Diversification 经济多元化谘询委员会
94+^K=lAX affidavit 誓章；遗产申报誓章
}ouGxs+^[ affidavit of no receipt 述明无收款的誓章
{&n- @$? affiliate 联号；联营公司；附属公司
zsXgpnlHT affiliated company 附属公司；联号；联营公司
Pp-N2t86#2 affirmation [estate duty] 非宗教式宣誓〔遗产税〕
*~)6 sm affordability 负担能力
T;92 M}\ African Development Bank [AfDB] 非洲开发银行
g:M;S"U3*Y after-acquired property 事后取得的财产
K<e
#y! after-hours dealing 市后交易
yMz#e0 k after-tax profit 税后盈利；税后利润；税后溢利
m"n74 cxS agency agreement 代理协议
hn8xs5vN agency expenses 代理机构的开支
-lhIL}mGf agency fee 代理费
k sv ] Agency Law 《代理法》
o~ ~;I agent 代理人；承销人
} QCnN2bV agent of company 公司代理人
@& }}tALi agent's fee 代理人费；经纪费
09-8Xzz aggregate 总计；总数；总体数字
] zol? aggregate amount 总款额；总额
>K9Ia4I, aggregate assets and liabilities 总体资产与负债
fEZuv?@ aggregate at constant price 按固定价格计算的总体数字
<?KPyg2 aggregate demand 总需求
=7< JD}G aggregate gross position 总持仓量
/y G34) aB aggregate limit 总限额
=HCEUB9Fs aggregate of salaries tax 合计薪俸税
B-MS@ <2 aggregate performance 总体表现；总体业绩
+& B? f aggregate supply 总体供应
.t_ t)' L aggregate surplus 总盈余
5G`HJ6 aggregate total 整体总额
hI:.Qp`r aggregate value 总值；合计价值
l;iU 9<~ aggregated basis 合计基准
idYB.]Y( aggregated net chargeable income 合计应课税入息实额
TmG);B} aggregation 合并计算；合计；总和
]%E h" aggregation of incomes of husband and wife 夫妇入息合并计算
V'&;r'#O aggregation of property 财产的总和
.yj@hpJM agio 差价；贴水
:*}Q/]N Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
)%K<pIk Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
%] 4Tff 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
j;3I` : Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
duG3-E 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
{$^'oRk Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
E {orezP 《香港政府和大韩民国政府关于相互促进和保护投资协定》
Z_q+Ac{p agreement for a settlement 授产协议
CeYhn\m5K0 agreement for assignment 转让协议
+K1M&( agreement for sale 售卖协议；买卖协议
6$R9Y.s>Z agreement for sale and purchase 买卖协议
#d@wjQ0DW agreement for the payment of interest 支付利息协议
2<@2_wS J agreement for the repayment of money 还款协议
f;{Q ~ agreement of reinsurance 再保险协议
Hh% !4_AMw Agricultural Bank of China 中国农业银行
/pj[c;aO air passenger departure tax 飞机乘客离境税
9^}&PEl Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
v $]B;;[A airport tax 机场税
f7x2"&?vg alcohol duty 酒精税
'zI(OnIS alienation 让与；让渡；转让
p / ITg alimony 生活费；赡养费
^lHy)!&A All Ordinaries Index [AOI] 所有普通股指数
<o% T] all risks 全险；综合险
t8*Jdd^3Z/ All Sales Record for Stock Market 《股票市场成交报告》
_9h$8(wjn Allied Capital Resources Limited 新联财务有限公司
e$~ [\
w all-items index [Consumer Price Index] 总指数〔消费物价指数〕
~&<#H+O allocation letter 拨款信件
'S_i6K allocation of fund 分配款项；预留款项
%hVR|K|J allocation of profit 利润分配；溢利分配
h!w::c V allocation warrant 拨款令
8}0wSVsxV$ allotment 分配；配股
<O1R*CaP allotment notice 股份配售通知；配股通知
sy"}25s allotment of shares 股份分配
sSW'SE?,< allowable 可获宽免；免税的
17s~mqy allowable business loss 可扣除的营业亏损
'`2KLO>! allowable expenses 可扣税的支出
% >m.Z#R( allowance 免税额；津贴；备抵；准备金
AQ'%}(#0 allowance for debts 债项的免税额
!eF(WbU0 allowance for depreciation by wear and tear 耗损折旧免税额
a:cci?cb allowance for funeral expenses 殡殓费的免税额
J'% i?cuV allowance for inflation 为通货膨胀而预留的款项；通胀准备金
O <Rh[Aqn allowance for repairs and outgoings 修葺及支出方面的免税额
`==l 2AX allowance to debtor 给债务人的津贴
XO
<0;9| alteration of capital 资本更改
h5P_kZJ alternate trustee 候补受托人
;XN|dq amalgamation 合并
"8f4s|@ 3 ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
gQeQy ambit of charges 征税范围；收费范围
8<L{\$3HP| amended valuation 经修订的估值
L2XhrLK.| American Commodities Exchange 美国商品交易所
+hN>Q $E American Express Bank Limited 美国运通银行
c~ R'`Q American Stock Exchange 美国证券交易所
Xd(^7~i amortization 摊销
XKWq{,Ks amount due from banks 存放银行同业的款项
*{ rorir amount due from banks abroad 存放海外银行同业的款项
+bz nKy! amount due from holding companies 控股公司欠款
1=)M15 amount due from local banks 存放本港银行同业的款项
kq}byv}3I amount due to banks 银行同业的存款
tpJA~!mG3 amount due to banks abroad 海外银行同业的存款
Q4u.v,sE amount due to holding companies 控股公司存款
?AyxRbk amount due to local banks 本港银行同业的存款
d>p' A_ amount due to outport banks 外埠银行同业的存款
` s7pM amount for note issue 发行纸币的款额
aw*]b.f amount of bond 担保契据的款额
DB|1Sqjsn amount of consideration 代价款额
^ ptybVo amount of contribution 供款数额
JN
w I{ amount of indebtedness 负债款额
kvwnqaX amount of principal of the loan 贷款本金额
n j s: amount of rates chargeable 应征差饷数额
dxX` \{E amount of share capital 股本额
]h S:0QE amount of sums assured 承保款额
V9) / amount of variation 变动幅度
@ VWED amount of vote 拨款数额
OijuOLt amount payable 应付款额
h3@tZL#g amount receivable 应收款额
~ q ^o |? Amsterdam Stock Exchange 阿姆斯特丹证券交易所
OFtaOjsyUa analysis 分析
jqaX|)8|$ ancillary risk 附属风险
m'"r<]pB*4 annual account 周年帐目；周年帐目报表；年度决算；年结
Skt-5S# annual accounting date 年结日期
w M VUTm annual allowance 每年免税额；年积金；年度津贴；年津
91]|4k93 annual balance 年度余额
WoTeIkM9 annual disposable income 每年可动用收入
gv`_+E{P annual estimates 周年预算
9S%5 Z> annual fee 年费
So 1TH% annual general meeting 周年大会
`58% &3lp annual growth rate 年增率；每年增长率
Yz/Blh%V annual long-term supplement 长期个案每年补助金
z8X7Y
>+SA annual pensionable emolument 可供计算退休金的年薪
.y
s_'F-]0 annual report 年报
[.}qi[=n Annual Report on the Consumer Price Index 《消费物价指数年报》
1$0Kv vg[ annual return 周年报表；周年申报表；每年报税表格
n#">k%bD Annual Return Rules 《周年报表规则》
E; a,]. annual review of consumer prices 每年消费物价回顾
T~E;@weR annual roll-forward basis 逐年延展方式
=o 9s?vOJ annual salary 年薪
cr!8Tp;2A annual statement 年度报表；年度决算表
P*&[9 )d6 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
'FX M7D annuitant 年金受益人
DsMo_m/"1 annuity 年金
6m_ mma_,& annuity contract 年金合约
j -K[] $ annuity on human life 人寿年金
H^-Y]{7 antecedent debt 先前的债项
H,% bKl# ante-dated cheque 倒填日期支票
;oOTL'Vu anticipated expenditure 预期开支
e}uK"dl( anticipated net profit 预期纯利
`]5qIKopL anticipated revenue 预期收入
$ )#orZtzr anti-inflation measure 反通货膨胀措施
Al^t M0T^ anti-inflationary stance 反通货膨胀立场
A$@;Q5 /2 apparent deficit 表面赤字
JK! (\Ae. apparent financial solvency 表面偿债能力
!)]/?&uo apparent partner 表面合伙人
n#P>E( K application for personal assessment 个人入息课税申请书
%
G= cKM application of fund 资金应用
a/V,iCiH application to release as liquidator and to destruct the books of accounts and documents
hi"C<b. 申请免除清盘人职务及毁灭帐簿与文件
6$b =Tr=0 appointed actuary 委任精算师
;U(]#pW!t appointed auditor 委任核数师；委任审计师
$4{sP Hi)I appointed trustee 委任的受托人
.b";7}9{ appointer 委任人
MN<LZC% $ apportioned pro rata 按比例分摊
eke [{%L apportionment 分配；分摊
+
+L7*1t Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
i6#*y!3{ apportionment formula 分摊方程式
SMZ*30i apportionment of estate duty 遗产税的分摊
1X)#iY appraisal 估价；评估
Tksv7*5$ appreciable growth 可观增长
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Q?{" appreciable impact 显着影响
')q0VaohC appreciable increase 可观增长
NZ1B#PG,c appreciation 增值；升值
{bXN[=j appreciation against other currencies 相对其他货币升值
q1VKoKb6\: appreciation of the exchange value of Hong Kong dollar 港元汇值上升
T ~xVHk1 appreciation tax 增值税
(u 7Lh>6% appropriation 拨款；拨用；拨付
6y^
zC? appropriation account 拨款帐目
\Eh5g/,[ Appropriation Bill 拨款法案
+ay C 0 appropriation-in-aid system 补助拨款办法
LaJvPOQ approved assets 核准资产
J&aN6 l? approved basket stock 认可一篮子证券
$]|3^(y`` approved budget 核准预算
gCg hWg{S approved charitable donation 认可慈善捐款
]H/,Q6Q approved charitable institution 认可慈善机构
g kmof^ approved currency 核准货币；认可货币
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9" approved estimates 核准预算
)xcjQkb approved estimates of expenditure 核准开支预算
VZq CFE3 approved overseas insurer 核准海外保险人
: <aGZ\R5 approved overseas trust company 核准海外信托公司
!}6'vq approved pooled investment fund 核准汇集投资基金
gfggL&t( approved provident fund scheme 认可公积金计划
V(TtOuv approved provision 核准拨款
I"> "> approved redeemable share 核准可赎回股份
.!4 'Y} approved regional stock 认可地区性证券
25OQY.>bE approved retirement scheme 认可退休金计划
+t,b/ K(?] approved subordinated loan 核准附属贷款
4 ?BQ&d arbitrage 套戥；套汇；套利
eX" %b(;s arbitrageur 套戥者；套汇者
"_UnN}Uk arbitrary amount 临时款项
j/TnKO arrangement 措施；安排；协定
51ViJ dZ arrears 欠款
vGi<" Sn7 arrears of pay 欠付薪酬
oZ2: % arrears of revenue 逾期未收税款；逾期未收的帐项
NV./p `k articles of association 组织章程；组织细则；组织章程细则
(A?>U_@ Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
YW7w>}aW ascertainment of profit 确定利润
% f;v$rsZ "Asia Clear" “亚洲结算系统”
RJ?)O#} Asia Commercial Bank Ltd. 亚洲商业银行有限公司
~m fG
Yk" Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
Q9cSrU [$ Asian Development Fund [ADF] 亚洲发展基金
mPA)G,^ Asian dollar bond 亚洲美元债券
GSRf/::I}4 Asian dollar market 亚洲美元市场
!PI g , Asian dollar rate 亚洲美元利率
5 SQ!^1R 9 Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
0 gqV>: Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
sO ) H#G asked price 沽盘；喊价；索价；卖方报价
|}d^lQ9 assessable income 应评税入息
B*G]Dr) e assessable loss 应评税亏损
2(d assessable profit 应评税利润
@|(cr: (=H assessable value 应评税值
;jgf,fbM assessed profit 估定利润
vE x'~_+a9 assessed value 经评估价值
w~6/p assessment 评税；评定；估价；评税单
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assessment number 评税编号；估价编号
wbWC &X. assessment of additional tax 补加税评税
ll5 ;09 assessment of performance 业绩评估；实绩评价
\8#[AD*@s2 Assessor 评税主任
IS8 sJ6") asset price bubbles 资产价格泡沫
;\th.!'rn asset-backed securities 具资产保证的证券
x6K_!L*Fx] assets accretion 资产增值
2Ug_3 ZuU assets and liabilities 资产与负债
fOMaTnm' assets betterment statement 资产递增表；资产改进表
h_ t`)]- assets lending 实物放款；有抵押贷款
3fLdceT assets of the company passing on the death 死者去世时转移的公司资产
% (h6m${j assets pledged as security for liabilities 用作负债抵押的资产
;^ :8F assets portfolio 资产投资组合
k:n{AoUc
assets price 资产价格
3\Amj}RJ assets quality 资产质素
iJOoO"Ai assets realization 资产变现
xlZh(pf assets refinancing arrangement 资产再集资安排
J-+mdA assets securitization 资产证券化
Dh^l :q+c assets situated outside Hong Kong 在香港以外地方的资产
7y^)n<'co assets stripping 削减资产；拆卖资产
npeL1zO-$ assets value 资产值
O$z"`' &j# assignee 承让人
-)%\ $z assignment 转让；转让书；转让契
>yc),]1~ assignment of interest 权益转让
(w-"1( assignment of letters patent and trade mark 专利证书及商标转让
K cex%. assignment of property 物业转让；物业转让书
f IV"U assignment right 转让权
C1A X assignor 转让人
uNy-r`vg associate 有联系的人；有关连人士；相联者；合伙人；联系人
->qRGUW Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
JRBz/ j associate member 附属会员
+ _ehzo97 associated body corporate 相联法人团体
12i` 82>; associated company 相联公司；联属公司
r7VBz_Q associated corporation 相联法团
Jb{g{ a/ Association of Chartered Certified Accountants [ACCA] [United Kingdom]
#_\**%,< 公认会计师公会〔英国〕
@mw1__? Association of Futures Exchange Brokers 香港期货经纪协会
n%h00 9 -5 Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
z~ Zm1tZs association of underwriters 承保人组织
pKXSJ"Xo assumption of control 接管
\ MuKS4 assurance 担保；保险；转易；转易书
#HL$`&m assurance of interest 权益的转易
0qR#o/~I at 19XX price 按一九ＸＸ年价格计算
W+u@UJi at a discount 按赔价计算；按贴水价格计算；打折扣
+;!^aNJ , at a premium 按溢价计算；按升水价格计算
)[R wc#PA; at call 通知付款；按通知
G l/3*J at constant market price 按固定市价计算
2 G|}ENC at constant price 按固定价格计算
2KXF XR at cost 按成本计算
&2:WezDF at current market price 按当时市价计算；按现时市价计算
!rgXB( at current price 按当时价格计算；按现时价格计算
zx)} XOYf at factor cost 按要素成本计算；按生产要素成本计算
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if^ at money-of-the-day price 按付款当日价格计算
L]=mQo at or better 按指定或较佳价位〔买卖指令〕
= ?L16mu1& at par 按面值计算；平价
)%/ Ni^ at sight 见票即付
"o%okN at the close 按收市盘
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># at the opening 按开市盘
1V5N)ty attestation 见证；见证条款
[*K 9V/ at-the-money option 平价期权
y=8KNseW| attorney 受权人；受托代表人
gs}&a3d7k attornment 新拥有人承认书
?b d&Av attributable profit 可归属利润
/slCK4vFc attributable share value 可归属股份价值
H1~9f { Auckland Stock Exchange 奥克兰证券交易所
DB"z93Mr<K auction 拍卖
,P`:`XQ>_B auctioneer 拍卖商
[)} `w;# audit 审计；核数
UptKN|S&V Audit Commission 审计署
x15&U\ U Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
"@ZwDg` 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〕
TH >uL;?= audit review 帐目审查
@6_w {6:b Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
CZy!nR! audited account 审计帐目；经审计的帐目
_7v4S/V audited annual account 经审计的周年帐目
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oyxA[F audited balance sheet 经审计的资产负债表
5 3+C;]J auditor 核数师；核数主任；审计师
ixy:S1 pI auditor's certificate 核数师证明书；审计师证明书
1OY
5tq auditor's report 核数师报告；审计师报告
z xgDaT Aussie bond 澳元债券
&B8x0 yi austerity budget 紧缩预算
EP 4?+"Z Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
g:^Hex?Yfd Australia All Ordinaries Index 澳洲所有普通股票指数
&iuMB0rbu Australian Dollar [AUD] 澳元
Yk{4 3yw Australian Options Market 澳大利亚期权市场
mr>E'd.' Australian Securities Commission 澳洲证券事务监察委员会
rf/ ]VAK Australian Society of Certified Practising Accountants 澳洲执业会计师公会
'D+njxCk.A Australian Stock Exchange 澳大利亚证券交易所
$XyDw|z[ Austrian Schilling [ATS] 奥地利先令
%7[d5[U~ZA authentication 认证；鉴证
}q_Iep authority to purchase 委托购买证；委购书
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8i |~ authorization 认可；核准；授权；授权书
v*y,PY1* authorization by direction 指示授权
9;gy38.3 authorization by instruction 指令授权
}uD*\. authorization by warrant 令状授权
ZD K+>^A) authorization of unit trust 单位信托的认可
FKtCUq,: authorized agent 指定代理人
CW@EQ3y0 authorized capital 法定资本
1A] authorized clerk 出市员
gBgaVG authorized dealer 认可交易商
u<\Sf" fs authorized financial institution 认可财务机构
2zsDb'r authorized fund 认可基金
$*fEgU% c authorized fund house 获授权的基金公司；认可基金公司
TD ;u" authorized institution 认可机构
OS~Z@'Eg authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
BMzS3;1_ authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
d^Cv9%X authorized insurer 获授权保险人；获认可承保人
&x.5TDB>% authorized investment 特准投资项目
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-x=/b authorized person 获授权人
MA=gCG/JD authorized representative 获授权代表
H8Ra !FW@ authorized share capital 法定股本
I Yr 4 automated quotation system 自动报价系统
F6{Q1DqI Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
93)1 自动交易系统〔香港期货交易所有限公司〕
VyI M ,glu automatic adjustment mechanism 自动调整机制
/z1-4:^`A[ automatic adjustment system 自动调整系统
c~Y g( Automatic Clearing House 自动票据交换所
KWVl7Kw#e automatic exchange rates accumulation system 自动化汇率累集系统
-<\hcV`& Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
K?S5C8 automatic teller machine [ATM] 自动柜员机
/u'V>=D;f autopay 自动转帐
{f6~Vwf available assets 可用资产
gE&83 i" available fiscal reserve 现存财政储备
1A7(s0J8 : available profit 可用利润
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~*.x Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
%Bn n\ {Az average 平均；平均数；海损
0#sf,ja> average basic salary 平均基本薪金
bhjJH,%_> average consumer expenditure 平均消费开支；一般消费开支
]D >\Z(b average cost 平均成本
x50ZwV&j average cost of land production 增辟土地平均成本
+o 6"Z) average daily turnover 平均每日成交额
I&&[ ': average daily wage rate 平均每日工资率
|3EKK:RE average expenditure pattern 平均开支模式
uw&p) average growth rate 平均增长率
gr >>]C$ average net fixed assets 固定资产平均净值
C%P"\>5@ average of relatives 相对价格平均数
x*_'uP o S average price 平均价格
&K"qnng/y average propensity to consume 平均消费倾向；一般消费倾向
lt C average propensity to save 平均储蓄倾向；一般储蓄倾向
> {h/4T@ average rate 平均率
/a-OB U average revenue 平均收入；平均收益
7@!ne&8Z? average stock 平均库存；平均存货
V ?C a[ average yearly rent 平均年租
%vWh1- avoidance of double taxation 避免双重课税
#"JtH"pF avoidance of tax 避税
