A:
>f JY A share Ａ股；甲类股份
@-Tt<pl'L abatement of tax 减税；减扣免税额
j{U ?kW{o ABN AMRO Bank N.V. 荷兰银行
*Fb]lM7D above-the-line expenditure 线上项目支出；经常预算支出
Cb5;l~}L above-the-line receipt 线上项目收入；经常预算收入
Stq&^S\x69 ABSA Asia Limited 南非联合亚洲有限公司
h5e(Avk absolute change 绝对数值变更
\3LP@;Phn absolute expenditure 实际开支
O aY. T absolute guideline figure 绝对准则数字
gE]6]L absolute interest 绝对权益
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L_kSC? absolute order of discharge 绝对破产解除令
$8vZiB!" absolute profit margin 绝对利润幅度
X?&(i
s absolute value 实值；绝对值
=VFi}C/ absolutely vested interest 绝对既得权益
%wWJVq}jx absorbed cost 已吸收成本；已分摊成本
+sq'\Tbp absorption 吸收；分摊；合并
:jlKj} 4A absorption rate 吸收率；摊配率；分摊率
M?l/_!QB ACB Finance Limited 亚洲商业财务有限公司
]-h;gN acceptable form of reciprocity 合理的互惠条件
~(OG3`W! acceptable rate 适当利率；适当汇率
)voJq\Y)% acceptance agreement 承兑协议
MwbXZb{#"= acceptance for honour 参加承兑
viB'ul7o acceptor 承兑人；接受人；受票人
]r|sU.Vl acceptor for honour 参加承兑人
Z0HfrK#oU accident insurance 意外保险
DSjE oWj Accident Insurance Association of Hong Kong 香港意外保险公会
|LhVANz accident insurance scheme 意外保险计划
B;x5os accident year basis 意外年度基准
(7Su{tq accommodation 通融；贷款
E/[>#%@i accommodation bill 通融票据；空头票据
g>`
k9` accommodation party 汇票代发人
N~H! 6N W account balance 帐户余额；帐户结余
czNi )4x account book 帐簿
!\|_,pSB account collected in advance 预收款项
O|%03q( account current book 往来帐簿
a',6WugIP account of after-acquired property 事后取得的财产报告
4z<nJOEh[ account of defaulter 拖欠帐目
W]Bc7JM]T+ account payable 应付帐款
'Ur1I " account payee only [A/C payee only] 只可转帐；存入收款人帐户
slUnB6@Q account receivable 应收帐款
6Qty v account receivable report 应收帐款报表
Uh[MB w K account statement 结单；帐单；会计财务报表
4eVQO%&2 account title 帐户名称；会计科目
uuHg=8( accountant's report 会计师报告
<pA%|] Accountant's Report Rules 会计师报告规则
o3 b=) E accounting and auditing procedure 会计与审计程序；会计与核数程序
lw+54lZX| Accounting Arrangements 《会计安排》
F* u"LTH accounting basis 会计基础
Hk&op P9) accounting by Official Receiver 破产管理署署长呈交的帐目
L%S(z)xX3 Accounting Circular 《会计通告》
>EE}P|=- accounting class 会计类别
HxU J 0Q accounting date 记帐日期；会计结算日期
\
-n&z;` accounting for money 款项核算
_oz1'}= Accounting Officer 会计主任
r+=%A g accounting period 会计报告期；会计期
3~q#P accounting policy 会计政策；会计方针
zv .#9^/y accounting practice 会计惯例
6JgbJbUi accounting principle 会计准则
xAwP accounting record 会计记录
GG &J accounting report 会计报告
,#Pp_f< Accounting Services Branch [Treasury] 会计事务部〔库务署〕
+MR]h
[ Accounting Society of China 中国会计学会
@`mr|-Rp@ accounting statement 会计报表
@\U;?N~k accounting system 会计制度；会计系统
i/{dD"HwM accounting transaction 会计事项；帐务交易
v[ ~ ~q accounting treatment 会计处理
.R^R32ln accounting year 会计年度
sA~Ijg"6 accretion 增值；添加
-6W$@,K accrual 应计项目；应累算数目
:(A k: accrual basis 应计制；权责发生制
73j \!x accrual basis accounting 应计制会计；权责发生制会计
C>A} e6o accrue 应累算；应计
%OJ"@ 6A accrued benefit 应累算利益
?` =
<*{_o accrued charges 应计费用
.Te GA; accrued cumulative preference share dividend 应累算的累积优先股股息
j'x@P+A accrued expenses 应累算费用
\J(kevX accrued interest payable 应付利息；应计未付利息
:]icW ^% accrued interest receivable 应收利息；应计未收利息
uS<og P accrued right 累算权益
b tOx\y} accruing profit 应累算的利润
HQZJK82 accumulated fiscal reserve 累积财政储备
.PD_Vv>C/> accumulated profit 累积利润；滚存溢利
!k<k]^Z\ accumulated reserve 累积储备
yxtfyf|9 ' accumulation of surplus income 累积收益盈余
xsIfR3Z e9 acquired assets 既得资产
E]Q d 5l acquisition 收购；购置；取得
=}" P;4: acquisition cost 购置成本
: *M2@ acquisition expenses 购置费用
W K(GR\@ acquisition of 100% interest 收购全部股权
y*Gq VA [ acquisition of control 取得控制权
s "`Oj5 acquisition of fixed assets 购置固定资产
\WqC^D i acquisition of shell “买壳”
z57q | acquisition price 收购价
~Qd|. T act of God 天灾
4d_ Az'7`4 acting partner 执事合伙人
ai<K 6) active market 买卖活跃的市场；交投畅旺的市场；旺市
\'r;1 W active partner 积极参与的合伙人
} rX)A\ g6 active trading 交投活跃
SmS6B5j\R actual circulation 实际流通
DoNN;^H actual cost 实际成本
l1.eAs5U actual expenditure 实际开支；实际支出
?pdN!zOeL actual income 实际入息；实际收入；实际收益
]|N"jr?7H actual market 现货市场
B1j^qoC. 5 actual price 现货价；实际价格
)8taM C:H^ actual profit 实际利润
Vp1 Q^`a{G actual quotation 实盘；实际价位；实际报价
:j#zn~7 actual year basis 按实际年度计算
_} j 6Pw' actuals 实货
24po}nrO actuarial investigation 精算调查
-
i{1h " actuarial principle 精算原则
r3Kx actuarial report 精算师报告
O) )j Actuarial Society of Hong Kong 香港精算学会
vl!o^_70 ( actuarial valuation 精算师估值
\'X-><1 actuary 精算师
)afH: ad referendum agreement 暂定协议；有待覆核的协定
*&5./WEOH ad valorem duty 从价税；按值征税
uF{l`|b' ad valorem duty system 从价税制
mqB X1D`e2 ad valorem fee 从价费
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9L[M' ad valorem tariff 从价关税
~iIFe+6 additional allowance 额外免税额
l}FA&c" additional amount for unexpired risk 未过期风险的额外款额
djn< Oc` additional assessable profit 补加应评税利润
S] 4RGWn additional assessment 补加评税
x}f)P additional commitment 额外承担
-aDBdZ;y additional commitment vote 额外承担拨款
iA4VT, additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
&m`@6\N(
additional dependent parent allowance 供养父母额外免税额
PKev)M;C+ additional provision 额外拨款
Pk8(2fAYk additional stamp duty 附加印花税
}5d|y* additional tax 补加税罚款；补加税款
"2 }n(8 Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
?QcS$i adjudged bankrupt 被裁定破产
9? |m ^ adjudicated bankrupt 裁定破产人
C@MJn)$4 adjudication fee 裁定费；评定印花税额手续费；评估契据费
pW&8 =Ew adjudication of bankruptcy 裁定破产；宣告破产
t?p>L* adjudication of insolvency 裁定无力偿还债务
' ]sI U;h3 adjusted actual 经调整的实数；调整后的实数
W,%qL6q V adjusted current assets 经调整的流动资产；调整后的流动资产
#b1/2=PA adjusted figure 经调整的数字；调整后的数额
i;J*9B_U adjusted liabilities 经调整的负债；调整后的负债
ZO \bCrk adjusted loss 经调整的亏损；调整后的亏损
s
~i,R adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
x&gS.b* adjusted profit 经调整的利润；调整后的利润
^56#{~%^? adjusted surplus 经调整的盈余额；调整后的盈余额
jYh.$g<`0+ adjusted value 经调整的价值；调整后的价值
3UcOpq2i\ adjustment 调整；修订；理算〔保险〕
b~+\\, q} adjustment centre 调剂中心
8y Go\\=T adjustment lag 调整过程的时间差距；调整时差
Zk # C!]= adjustment mechanism 调整机制
=V^8 RlBi adjustment of loss 亏损调整
#~6X9,x = adjustment process 调整过程；调整程序
cV* 0+5 adjustment range 调整幅度
*%dWNvN4X administered exchange rate 受管制汇率
h-@_.&P0e Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
)<L?3Jjt5 administration expenses 行政费用
jE$]Z( Ab administration fee 手续费；行政费
p{JE@TM administration in bankruptcy 破产管理
kJ0otr2P administration order 遗产管理令
t<qXXQ&5 administrator 管理人；遗产管理人
U&6f:IV administrator of the estate 遗产管理人
)eWg2w ] admission of debt 债项承认书
i'0ol^~y6 admission of proof 接纳债权证明
Va\?"dH>M advance 放贷款项；垫付款项；预支款项；预付款项
/7b$C]@k advance account 暂支帐目；预付款帐户
-GL-&^3IjH advance compensation 预付补偿金
wk6tdY{&s advance from shareholder 股东垫款
?E7.x%n7X5 advance pending reimbursement 预支以待日后付还
5X,|Pn advanced economy 先进经济体系
o)
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Bh<6J&<n advances warrant 垫款令
c^EU &q{4 advancing 贷出
zq a7!ky adverse balance 逆差
JY6^pC}* adverse exchange 逆汇
J'Y;j^ advertisement addressed to shareholders 在报章刊登的致股东通告
Y4I;-&d's advice for collection 托收通知书
i5jsM\ 1j advice of drawing 提款通知书；汇票通知书
*'h J5{ U advice of payment 付款通知
xy[a Zr Advisory Committee [Securities and Futures Commission]
s wLrp
74 谘询委员会〔证券及期货事务监察委员会〕
D
$3Mg Advisory Committee on Diversification 经济多元化谘询委员会
X6SWcJtSw affidavit 誓章；遗产申报誓章
Av_JcH affidavit of no receipt 述明无收款的誓章
0;2"X [e affiliate 联号；联营公司；附属公司
E]dmXH8A affiliated company 附属公司；联号；联营公司
nb_$g@ 03 affirmation [estate duty] 非宗教式宣誓〔遗产税〕
bn6 WvC 3? affordability 负担能力
![9um sx African Development Bank [AfDB] 非洲开发银行
5V@c~1\ after-acquired property 事后取得的财产
TNkv dE -S after-hours dealing 市后交易
yU'<b.] after-tax profit 税后盈利；税后利润；税后溢利
aGq1 YOD[$ agency agreement 代理协议
\x;`8H agency expenses 代理机构的开支
f v/Nf" agency fee 代理费
G_/Dz JBF Agency Law 《代理法》
&r)[6a$fW agent 代理人；承销人
5)i OG#8qJ agent of company 公司代理人
:kQyd CuK agent's fee 代理人费；经纪费
XDohfa _ aggregate 总计；总数；总体数字
H<Ik.]m
aggregate amount 总款额；总额
HvzXAd aggregate assets and liabilities 总体资产与负债
! 8*l U2 aggregate at constant price 按固定价格计算的总体数字
Wmc@:
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3>QkO.b aggregate gross position 总持仓量
7m:ZG aggregate limit 总限额
Lv
UQ&NmY aggregate of salaries tax 合计薪俸税
aI;-NnC aggregate performance 总体表现；总体业绩
{e p( _1 aggregate supply 总体供应
h0a|R4J aggregate surplus 总盈余
<\ EJ: aggregate total 整体总额
:T )R;E@ aggregate value 总值；合计价值
?"$Rw32 aggregated basis 合计基准
<NWq0 3:& aggregated net chargeable income 合计应课税入息实额
5y8VA4L/o aggregation 合并计算；合计；总和
`br$kB aggregation of incomes of husband and wife 夫妇入息合并计算
{ hF H6]TA aggregation of property 财产的总和
we8aqEomr agio 差价；贴水
76cLf~|d~ Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
0p] v#z} Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
O',Vce$ 《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》
Kf 1NMin7 Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
Z\3~7Ek2m 《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》
{B-*w%}HU Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
'^)}"sZ@G 《香港政府和大韩民国政府关于相互促进和保护投资协定》
%
:h %i| agreement for a settlement 授产协议
Z+=M_{`{ agreement for assignment 转让协议
YS:p(jtd agreement for sale 售卖协议；买卖协议
Z@(KZ| agreement for sale and purchase 买卖协议
BU#3fPl agreement for the payment of interest 支付利息协议
F1meftK agreement for the repayment of money 还款协议
u4j"U6"]M agreement of reinsurance 再保险协议
YPW
UncV Agricultural Bank of China 中国农业银行
0X3yfrim air passenger departure tax 飞机乘客离境税
BP}@E$ Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
~7an j. airport tax 机场税
"VDMO^ alcohol duty 酒精税
, x$^ ^ alienation 让与；让渡；转让
!2 h ZtX alimony 生活费；赡养费
2VzYP~Jg All Ordinaries Index [AOI] 所有普通股指数
"}V_.I* + all risks 全险；综合险
DD2K>1A1 All Sales Record for Stock Market 《股票市场成交报告》
Q':hmulT! Allied Capital Resources Limited 新联财务有限公司
"([/G?QAG all-items index [Consumer Price Index] 总指数〔消费物价指数〕
A=3L_
#nO allocation letter 拨款信件
SA7(E J95 allocation of fund 分配款项；预留款项
l0C`teO
allocation of profit 利润分配；溢利分配
VD< z]@ allocation warrant 拨款令
n*Uk<_WA allotment 分配；配股
3{f g3? allotment notice 股份配售通知；配股通知
C~R
?iZ.&U allotment of shares 股份分配
`nKN|6o#x allowable 可获宽免；免税的
$1g1Bn allowable business loss 可扣除的营业亏损
m7DKC, allowable expenses 可扣税的支出
GC:q6} allowance 免税额；津贴；备抵；准备金
K8R> O *~ allowance for debts 债项的免税额
_ OC@J*4. allowance for depreciation by wear and tear 耗损折旧免税额
[q U v|l1 allowance for funeral expenses 殡殓费的免税额
d$jwh(Ivs allowance for inflation 为通货膨胀而预留的款项；通胀准备金
5C&*PJ~WA allowance for repairs and outgoings 修葺及支出方面的免税额
%IZd-N7i^ allowance to debtor 给债务人的津贴
k%FA:ms|k alteration of capital 资本更改
vFB^h1k~.M alternate trustee 候补受托人
"?.#z ]' ] amalgamation 合并
I}m2 0|vv ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
=MMd& ambit of charges 征税范围；收费范围
MM_:2 ^P) amended valuation 经修订的估值
x-e6[_F American Commodities Exchange 美国商品交易所
|?s sHW American Express Bank Limited 美国运通银行
W"^ =RY American Stock Exchange 美国证券交易所
E^zfI9R
amortization 摊销
Z Cjw)To( amount due from banks 存放银行同业的款项
h='F,r5#2 amount due from banks abroad 存放海外银行同业的款项
yji[Yde;| amount due from holding companies 控股公司欠款
@1Q-.54a amount due from local banks 存放本港银行同业的款项
Yu>DgMW amount due to banks 银行同业的存款
:Ys~Lt54 amount due to banks abroad 海外银行同业的存款
O|~ C qb amount due to holding companies 控股公司存款
dWPQp*f2 amount due to local banks 本港银行同业的存款
##*]2Dy amount due to outport banks 外埠银行同业的存款
(X QuRL<X amount for note issue 发行纸币的款额
Vh;zV Y amount of bond 担保契据的款额
~e 1l7H; amount of consideration 代价款额
=i&,I{3 amount of contribution 供款数额
b1Kt SRLV amount of indebtedness 负债款额
`X}:(O ^GO amount of principal of the loan 贷款本金额
L" NHr~ amount of rates chargeable 应征差饷数额
^A q0< amount of share capital 股本额
k(l2`I 4V amount of sums assured 承保款额
UnF8#~ amount of variation 变动幅度
M .b8 -`V amount of vote 拨款数额
.mt%8GM amount payable 应付款额
?
T6K]~g amount receivable 应收款额
NEIkG>\7q Amsterdam Stock Exchange 阿姆斯特丹证券交易所
*[3xc*5F/A analysis 分析
15 \m.Ix ancillary risk 附属风险
[d6 ! annual account 周年帐目；周年帐目报表；年度决算；年结
LdV&G/G-#D annual accounting date 年结日期
lUm(iYv;H annual allowance 每年免税额；年积金；年度津贴；年津
_`|1B$@x annual balance 年度余额
'J|)4OG: annual disposable income 每年可动用收入
]
3"t]U'f annual estimates 周年预算
2 }r=DAe0 annual fee 年费
lmvp,BzC annual general meeting 周年大会
i#]e&Bru5 annual growth rate 年增率；每年增长率
a /sj W annual long-term supplement 长期个案每年补助金
4Z( #;9f annual pensionable emolument 可供计算退休金的年薪
L>1hiD& annual report 年报
B7C3r9wj Annual Report on the Consumer Price Index 《消费物价指数年报》
Q + ^ & annual return 周年报表；周年申报表；每年报税表格
YAr6 cl Annual Return Rules 《周年报表规则》
Z<-_Y]4j annual review of consumer prices 每年消费物价回顾
.$qa?$ @ annual roll-forward basis 逐年延展方式
u0q$ `9J annual salary 年薪
s [yWBew annual statement 年度报表；年度决算表
N+|NI?R?} 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
5i!Q55Yv=, annuitant 年金受益人
mgq !) annuity 年金
{^VtD annuity contract 年金合约
g* q# VmE annuity on human life 人寿年金
Ts 5)r( antecedent debt 先前的债项
Dcl $? ante-dated cheque 倒填日期支票
'o >)E> anticipated expenditure 预期开支
rs&]46i/p anticipated net profit 预期纯利
;c(a)_1 anticipated revenue 预期收入
KA5)]UF`l anti-inflation measure 反通货膨胀措施
t]yxL l\ anti-inflationary stance 反通货膨胀立场
zfIo] M` apparent deficit 表面赤字
=3e7n2N) apparent financial solvency 表面偿债能力
=q4} ( apparent partner 表面合伙人
Ot t6y application for personal assessment 个人入息课税申请书
-8TJ:#|N application of fund 资金应用
.DCHc,DxA application to release as liquidator and to destruct the books of accounts and documents
Mt[yY|Ec| 申请免除清盘人职务及毁灭帐簿与文件
BG>Y [u\N appointed actuary 委任精算师
F "@% 7xy appointed auditor 委任核数师；委任审计师
I{Zb/}k- appointed trustee 委任的受托人
bx0.(Nv/X appointer 委任人
WRh5v8Wz0 apportioned pro rata 按比例分摊
{VgE0 7r apportionment 分配；分摊
jEc_!Q Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
J1?;' apportionment formula 分摊方程式
;O"?6d0 apportionment of estate duty 遗产税的分摊
sVLvnX, appraisal 估价；评估
FaL \6w appreciable growth 可观增长
t&r.Kf9Z\ appreciable impact 显着影响
7aG.?Ca% appreciable increase 可观增长
"[ bkdL< appreciation 增值；升值
(m ~>W"x/ appreciation against other currencies 相对其他货币升值
2;}leZ@U appreciation of the exchange value of Hong Kong dollar 港元汇值上升
/F*Y~>*% 1 appreciation tax 增值税
<Vat@e appropriation 拨款；拨用；拨付
wu41Mz7 appropriation account 拨款帐目
3<0b_b Appropriation Bill 拨款法案
`+7F H appropriation-in-aid system 补助拨款办法
DiC z%'N approved assets 核准资产
H|9t5
approved basket stock 认可一篮子证券
7#V7D6j1 approved budget 核准预算
U( YAI%O approved charitable donation 认可慈善捐款
,/;Ae w; approved charitable institution 认可慈善机构
s\*L5{kiSl approved currency 核准货币；认可货币
i'>6Qo approved estimates 核准预算
7- B.<$uC approved estimates of expenditure 核准开支预算
&,X}M approved overseas insurer 核准海外保险人
}0'=}BE approved overseas trust company 核准海外信托公司
E$ d #4x approved pooled investment fund 核准汇集投资基金
Ltlp9 S approved provident fund scheme 认可公积金计划
5ut| eD` 3 approved provision 核准拨款
7CIN!vrC|1 approved redeemable share 核准可赎回股份
t^s&1#iC approved regional stock 认可地区性证券
LUOjaX approved retirement scheme 认可退休金计划
]\E"oZ approved subordinated loan 核准附属贷款
y Zaf q"o arbitrage 套戥；套汇；套利
du65=w4E! arbitrageur 套戥者；套汇者
]#tB[G arbitrary amount 临时款项
asWk]jjMG arrangement 措施；安排；协定
,7{|90'V< arrears 欠款
/K=OsMl2b8 arrears of pay 欠付薪酬
*ap ,r&]#F arrears of revenue 逾期未收税款；逾期未收的帐项
-Q
WvB articles of association 组织章程；组织细则；组织章程细则
]\, ?u / Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
x|H`%Z ascertainment of profit 确定利润
4TtC~#D: "Asia Clear" “亚洲结算系统”
Gh;\"Qx Asia Commercial Bank Ltd. 亚洲商业银行有限公司
X5 vMY Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
A8{jEJ=)P Asian Development Fund [ADF] 亚洲发展基金
Xs 03..S Asian dollar bond 亚洲美元债券
/MZ<vnN7f Asian dollar market 亚洲美元市场
3efOgP=L Asian dollar rate 亚洲美元利率
B#K gU&Loo Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
&<&tdShI Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
4:/]Y=)x asked price 沽盘；喊价；索价；卖方报价
-&+:7t assessable income 应评税入息
l6M? [ assessable loss 应评税亏损
9~SPoR /_0 assessable profit 应评税利润
x :SjdT assessable value 应评税值
<=(K'eqC^ assessed profit 估定利润
`<XS5h
h= assessed value 经评估价值
B=SA
+{o assessment 评税；评定；估价；评税单
*zrT;j G assessment number 评税编号；估价编号
G u;40)gm assessment of additional tax 补加税评税
;jP sS^X assessment of performance 业绩评估；实绩评价
Z{8%Cln Assessor 评税主任
D
T5d]MU asset price bubbles 资产价格泡沫
w,%"+ tY_ asset-backed securities 具资产保证的证券
X3:1KDVsV assets accretion 资产增值
#MC#K{Xd assets and liabilities 资产与负债
Gb')a/ assets betterment statement 资产递增表；资产改进表
0'sZ7f<e7 assets lending 实物放款；有抵押贷款
X5WA-s(?0 assets of the company passing on the death 死者去世时转移的公司资产
R
iZ)FW assets pledged as security for liabilities 用作负债抵押的资产
B`SX3,3 assets portfolio 资产投资组合
CL<-3y* assets price 资产价格
^ AZ#tp%) assets quality 资产质素
Ey@^gHku\ assets realization 资产变现
rwWOhD)RU assets refinancing arrangement 资产再集资安排
P~7(x7/7~ assets securitization 资产证券化
\kE0h\ assets situated outside Hong Kong 在香港以外地方的资产
S|tD8A assets stripping 削减资产；拆卖资产
{i>AQ+z61f assets value 资产值
g;l K34{ assignee 承让人
; _%zf5;' assignment 转让；转让书；转让契
G MU! GSY assignment of interest 权益转让
\8(Je" S assignment of letters patent and trade mark 专利证书及商标转让
:tW k K$ assignment of property 物业转让；物业转让书
[8u9q.IZ assignment right 转让权
)U/Kz1U assignor 转让人
d=1\= d/K associate 有联系的人；有关连人士；相联者；合伙人；联系人
W @"Rdc- Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
RHsVG &<j associate member 附属会员
FQ ek+[ox associated body corporate 相联法人团体
A &}]:4@{ associated company 相联公司；联属公司
}$)~HmZw associated corporation 相联法团
`8ob Xb Association of Chartered Certified Accountants [ACCA] [United Kingdom]
BOpZ8p'eH1 公认会计师公会〔英国〕
ru:"c^W:[ Association of Futures Exchange Brokers 香港期货经纪协会
UVDMYA0 Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
6{I7=.V association of underwriters 承保人组织
`yR/M"u6T assumption of control 接管
!\ b-Ot( assurance 担保；保险；转易；转易书
k;qS1[a assurance of interest 权益的转易
kB+$Kt<]L at 19XX price 按一九ＸＸ年价格计算
Up
Z 9g" at a discount 按赔价计算；按贴水价格计算；打折扣
<ppdy ,j: at a premium 按溢价计算；按升水价格计算
Zx8$M5 at call 通知付款；按通知
\LUW?@gLa at constant market price 按固定市价计算
(o{ Y;E@/y at constant price 按固定价格计算
M|nLD+d ~8 at cost 按成本计算
;9~YQW@| at current market price 按当时市价计算；按现时市价计算
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How! at current price 按当时价格计算；按现时价格计算
1<:5b %^c at factor cost 按要素成本计算；按生产要素成本计算
Ztk%uc8_lM at money-of-the-day price 按付款当日价格计算
`*[Kmb\ at or better 按指定或较佳价位〔买卖指令〕
Mn5(Kw?o2J at par 按面值计算；平价
Ew4D'; &; at sight 见票即付
Qfp4}a= at the close 按收市盘
7! qeIz at the opening 按开市盘
uj;i E
9 attestation 见证；见证条款
#@n PB. at-the-money option 平价期权
<Z[Z& ^ attorney 受权人；受托代表人
H-t$A, [ attornment 新拥有人承认书
/#5 rt &q attributable profit 可归属利润
|J a5O attributable share value 可归属股份价值
Ju5Dd\ Auckland Stock Exchange 奥克兰证券交易所
xJ#O|7N auction 拍卖
J+CGhk auctioneer 拍卖商
9t`yv@.>N audit 审计；核数
ql%K+4@ Audit Commission 审计署
<IU Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
NI/'SMj% 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〕
(4z_2a(Dl, audit review 帐目审查
%#fjtbeB Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
wo62 R&ac audited account 审计帐目；经审计的帐目
&R/-~w5 audited annual account 经审计的周年帐目
2K3j3 |T audited balance sheet 经审计的资产负债表
}2Ge??! auditor 核数师；核数主任；审计师
K}q5,P ( auditor's certificate 核数师证明书；审计师证明书
^0"fP G` auditor's report 核数师报告；审计师报告
g[y&GCKY!= Aussie bond 澳元债券
nzO -\`40 austerity budget 紧缩预算
"4KyJ;RA* Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
G(A7=8vW Australia All Ordinaries Index 澳洲所有普通股票指数
pVl7] _=m Australian Dollar [AUD] 澳元
y s) Australian Options Market 澳大利亚期权市场
zp4@T) Australian Securities Commission 澳洲证券事务监察委员会
s o: o
b} Australian Society of Certified Practising Accountants 澳洲执业会计师公会
ao7M([ff Australian Stock Exchange 澳大利亚证券交易所
A?-t`J Austrian Schilling [ATS] 奥地利先令
}ub>4N[ authentication 认证；鉴证
s!W{ru authority to purchase 委托购买证；委购书
f% 8n?f3;u authorization 认可；核准；授权；授权书
zWN]#W` authorization by direction 指示授权
!#1UTa authorization by instruction 指令授权
g \+!+!"~ authorization by warrant 令状授权
bTx4}> =5l authorization of unit trust 单位信托的认可
e\#aQ1?" authorized agent 指定代理人
` &) authorized capital 法定资本
SA"4|#3>7 authorized clerk 出市员
F&k< P>k authorized dealer 认可交易商
YY>&R'3[ authorized financial institution 认可财务机构
?r$& O*; authorized fund 认可基金
O|v8.3[cT authorized fund house 获授权的基金公司；认可基金公司
q@mZ0 D- authorized institution 认可机构
o`~,+6] D authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
;M+~ e~ authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
aTaL|&( authorized insurer 获授权保险人；获认可承保人
5n::]Q% =D authorized investment 特准投资项目
pm}_\_ authorized person 获授权人
W9G jUswv! authorized representative 获授权代表
s2tNQtq 0W authorized share capital 法定股本
M (} T\R automated quotation system 自动报价系统
b^~4 k; < Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
(^ J2( 自动交易系统〔香港期货交易所有限公司〕
+n YF9z2 automatic adjustment mechanism 自动调整机制
4{$ L]toP automatic adjustment system 自动调整系统
DI : Automatic Clearing House 自动票据交换所
5 yL"=3&+ automatic exchange rates accumulation system 自动化汇率累集系统
Q9g^'a Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
Z4k'c+ automatic teller machine [ATM] 自动柜员机
JWQd6JQ_~V autopay 自动转帐
}dq)d.c available assets 可用资产
qz-lQ available fiscal reserve 现存财政储备
!'bZ|j% available profit 可用利润
tac_MtW? Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
C61E=$ average 平均；平均数；海损
7U)w\A;~ average basic salary 平均基本薪金
Qj9'V I> & average consumer expenditure 平均消费开支；一般消费开支
W
6R/{H average cost 平均成本
(]"`>, ray average cost of land production 增辟土地平均成本
#%/0 a average daily turnover 平均每日成交额
w\>@> *E> average daily wage rate 平均每日工资率
ZjgfkZAS average expenditure pattern 平均开支模式
wA";N=i= average growth rate 平均增长率
ATD4 %|a9h average net fixed assets 固定资产平均净值
?J5E.7o average of relatives 相对价格平均数
aslb^ average price 平均价格
*)T7DN8 average propensity to consume 平均消费倾向；一般消费倾向
*kNXju average propensity to save 平均储蓄倾向；一般储蓄倾向
?[8s`caK. average rate 平均率
Zx|VOl,; average revenue 平均收入；平均收益
\lpvRZ\L&g average stock 平均库存；平均存货
Pu2cU5n average yearly rent 平均年租
zE=^}K+ avoidance of double taxation 避免双重课税
*5" )3\/ avoidance of tax 避税
