A:
)*Wz5x A share Ａ股；甲类股份
QL2 `X2 abatement of tax 减税；减扣免税额
B?Rkz ABN AMRO Bank N.V. 荷兰银行
` k(Q: above-the-line expenditure 线上项目支出；经常预算支出
}^P"R [+4u above-the-line receipt 线上项目收入；经常预算收入
ltMcEv-d0 ABSA Asia Limited 南非联合亚洲有限公司
J25/Iy*byG absolute change 绝对数值变更
4vND ~9d absolute expenditure 实际开支
[nlq(DGJhp absolute guideline figure 绝对准则数字
Sz]1`%_H/ absolute interest 绝对权益
_H-Fm$Q absolute order of discharge 绝对破产解除令
PYzTKjw
absolute profit margin 绝对利润幅度
y,@yaM}-/K absolute value 实值；绝对值
E*kZG HA absolutely vested interest 绝对既得权益
F+j"bhe absorbed cost 已吸收成本；已分摊成本
@;KvUR/+FE absorption 吸收；分摊；合并
zQUNvPYM absorption rate 吸收率；摊配率；分摊率
8@|{n`n] ACB Finance Limited 亚洲商业财务有限公司
*)oBE{6D acceptable form of reciprocity 合理的互惠条件
N9M",(WTt} acceptable rate 适当利率；适当汇率
HiD%BL>% acceptance agreement 承兑协议
IWI$@dng6 acceptance for honour 参加承兑
?FEh9l)d\ acceptor 承兑人；接受人；受票人
=h+-1zp{M^ acceptor for honour 参加承兑人
/CbiYm accident insurance 意外保险
^+gD;a |t Accident Insurance Association of Hong Kong 香港意外保险公会
$vn )(zn+ accident insurance scheme 意外保险计划
5H|7DVG accident year basis 意外年度基准
m9 ]Ge] accommodation 通融；贷款
c0w1
N]+Ne accommodation bill 通融票据；空头票据
lhf5[Rp accommodation party 汇票代发人
zsR5"Vi= account balance 帐户余额；帐户结余
}]<|`FNc account book 帐簿
Vn\jUEC account collected in advance 预收款项
_::ssnG3jT account current book 往来帐簿
7{9M
^.} account of after-acquired property 事后取得的财产报告
XN{zl* ` account of defaulter 拖欠帐目
WGyPyG#Fl account payable 应付帐款
Uv~|Xj 4. account payee only [A/C payee only] 只可转帐；存入收款人帐户
bQ&%6'ck account receivable 应收帐款
K}GR U) account receivable report 应收帐款报表
x|() f 3{. account statement 结单；帐单；会计财务报表
@2hOy@V account title 帐户名称；会计科目
)5y" T0] accountant's report 会计师报告
I7#JT?\} Accountant's Report Rules 会计师报告规则
qG9j}[d' accounting and auditing procedure 会计与审计程序；会计与核数程序
;>F1?5 P{ Accounting Arrangements 《会计安排》
bf2r8 accounting basis 会计基础
2U"2L^oKI accounting by Official Receiver 破产管理署署长呈交的帐目
eZ0-O /_i Accounting Circular 《会计通告》
e<FMeg7n accounting class 会计类别
z+CX$.Z accounting date 记帐日期；会计结算日期
BN &}g}N accounting for money 款项核算
Tks"GlE*D Accounting Officer 会计主任
\~t!M~H accounting period 会计报告期；会计期
vo2G Fo accounting policy 会计政策；会计方针
oTcf[< accounting practice 会计惯例
<(V~eo
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6s
~!B {Q accounting record 会计记录
#\ysn|!J, accounting report 会计报告
R|` `A5zQ Accounting Services Branch [Treasury] 会计事务部〔库务署〕
U6y`:G; . Accounting Society of China 中国会计学会
^L8:..+: accounting statement 会计报表
tF./Jx]_ accounting system 会计制度；会计系统
6UL9+9[C accounting transaction 会计事项；帐务交易
\'iy( 8i accounting treatment 会计处理
) |AxQPd accounting year 会计年度
U;" J8 accretion 增值；添加
Q:T9&_| accrual 应计项目；应累算数目
%L
wq. accrual basis 应计制；权责发生制
iM6(bmc. accrual basis accounting 应计制会计；权责发生制会计
UIht`[(z accrue 应累算；应计
tDfHO1pS accrued benefit 应累算利益
W/CZ/Mc accrued charges 应计费用
j'hWhLa x accrued cumulative preference share dividend 应累算的累积优先股股息
3TS:H1n accrued expenses 应累算费用
rR#wbDr5 accrued interest payable 应付利息；应计未付利息
'T3xZ?*q= accrued interest receivable 应收利息；应计未收利息
vL^ +X`.td accrued right 累算权益
m&be55M; accruing profit 应累算的利润
?C accumulated fiscal reserve 累积财政储备
dxtG3 accumulated profit 累积利润；滚存溢利
5@I/+ D accumulated reserve 累积储备
x\VP
X accumulation of surplus income 累积收益盈余
-%{+\x2 acquired assets 既得资产
Ai5+ ;8z+ acquisition 收购；购置；取得
6E^9> acquisition cost 购置成本
j#Lj<jX!xR acquisition expenses 购置费用
vz1I/IdTd acquisition of 100% interest 收购全部股权
LB}J7yEQvj acquisition of control 取得控制权
b^P\Q s*m acquisition of fixed assets 购置固定资产
1rLxF{, acquisition of shell “买壳”
i*A_Po acquisition price 收购价
{SRD\&J[ act of God 天灾
YIb7y1\UM acting partner 执事合伙人
yUO%@; active market 买卖活跃的市场；交投畅旺的市场；旺市
:hR^?{9Z4> active partner 积极参与的合伙人
N VB#=!S active trading 交投活跃
bT|-G2g7Z actual circulation 实际流通
1F3Q^3+ actual cost 实际成本
L 7LUy$M-< actual expenditure 实际开支；实际支出
,Ik~E&Ku2' actual income 实际入息；实际收入；实际收益
iWW
>]3Q actual market 现货市场
=U8+1b actual price 现货价；实际价格
hb)C" q= actual profit 实际利润
kVG+Wr7l0F actual quotation 实盘；实际价位；实际报价
pZt> rv actual year basis 按实际年度计算
sr(nd35 actuals 实货
%,aSD#l`f actuarial investigation 精算调查
bMv[.Z@v( actuarial principle 精算原则
4nh0bI N1 actuarial report 精算师报告
, E$f" Actuarial Society of Hong Kong 香港精算学会
^< actuarial valuation 精算师估值
]6O(r)k actuary 精算师
!:tr\L { ad referendum agreement 暂定协议；有待覆核的协定
,wv> G]v ad valorem duty 从价税；按值征税
Zj rBOb ad valorem duty system 从价税制
`G:hC5B ad valorem fee 从价费
Xf
mN/j2 ad valorem tariff 从价关税
mC?}:W M@ additional allowance 额外免税额
gi)C5J4
additional amount for unexpired risk 未过期风险的额外款额
%|j`;gYV additional assessable profit 补加应评税利润
t2rZ%[O additional assessment 补加评税
;sz _W%-;@ additional commitment 额外承担
TD4
n%k. additional commitment vote 额外承担拨款
") nKFs5 additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
bBGg4{ additional dependent parent allowance 供养父母额外免税额
l\d[S] additional provision 额外拨款
|t;K tl additional stamp duty 附加印花税
) M(//jX additional tax 补加税罚款；补加税款
=2vZqGO30 Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
P*hYh5a adjudged bankrupt 被裁定破产
wi[FBLB/8 adjudicated bankrupt 裁定破产人
rhGB l`(B adjudication fee 裁定费；评定印花税额手续费；评估契据费
WE-+WC!!: adjudication of bankruptcy 裁定破产；宣告破产
-B- HZ_ adjudication of insolvency 裁定无力偿还债务
!vHCftKel adjusted actual 经调整的实数；调整后的实数
uv{*f)j/d adjusted current assets 经调整的流动资产；调整后的流动资产
s!Iinc^p adjusted figure 经调整的数字；调整后的数额
~L> &p adjusted liabilities 经调整的负债；调整后的负债
I7t}$ S6 adjusted loss 经调整的亏损；调整后的亏损
^1aY,6I: 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
gI@nE:(m adjusted profit 经调整的利润；调整后的利润
Qk@BM adjusted surplus 经调整的盈余额；调整后的盈余额
z: )*Aobwv adjusted value 经调整的价值；调整后的价值
I+jc adjustment 调整；修订；理算〔保险〕
yWr &G@>G adjustment centre 调剂中心
n :H
|=SF{ adjustment lag 调整过程的时间差距；调整时差
XSx'@ qH adjustment mechanism 调整机制
5p3: 8G7 adjustment of loss 亏损调整
2_C p}P j adjustment process 调整过程；调整程序
Y'R/|:YL@ adjustment range 调整幅度
HPo><u administered exchange rate 受管制汇率
<UGM/+aO Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
D (e,R9hPU administration expenses 行政费用
A$;*O) administration fee 手续费；行政费
Uf ?+oc'{ administration in bankruptcy 破产管理
m}6>F0Kv administration order 遗产管理令
c wQ *P$n administrator 管理人；遗产管理人
f&&Ao administrator of the estate 遗产管理人
E|6@h8 # admission of debt 债项承认书
zNEN[ admission of proof 接纳债权证明
gs~u8"B advance 放贷款项；垫付款项；预支款项；预付款项
= 2} bQW advance account 暂支帐目；预付款帐户
i9peQ61{ advance compensation 预付补偿金
ax 2#XSCO advance from shareholder 股东垫款
";n%^I} advance pending reimbursement 预支以待日后付还
'p%w_VbI advanced economy 先进经济体系
i/C0
(! advancement 预付；预付财产
Jr>Nc}!U advances warrant 垫款令
SF[Z] |0gs advancing 贷出
Fg2/rC:_ adverse balance 逆差
V9
EC@) adverse exchange 逆汇
5yroi@KT advertisement addressed to shareholders 在报章刊登的致股东通告
+>% AG&Pc advice for collection 托收通知书
Y`xAJ#=
,i advice of drawing 提款通知书；汇票通知书
w7<4D,hk advice of payment 付款通知
/5\{(= 0 Advisory Committee [Securities and Futures Commission]
W,nn,% 谘询委员会〔证券及期货事务监察委员会〕
KkR.p,/ Advisory Committee on Diversification 经济多元化谘询委员会
$! g~pV affidavit 誓章；遗产申报誓章
:"+3Uk2 affidavit of no receipt 述明无收款的誓章
g+ C~}M_7 affiliate 联号；联营公司；附属公司
XhOg > affiliated company 附属公司；联号；联营公司
1}CJ& affirmation [estate duty] 非宗教式宣誓〔遗产税〕
.O{_^~w_q affordability 负担能力
DuC_uNJ African Development Bank [AfDB] 非洲开发银行
b 1Ba} after-acquired property 事后取得的财产
C"h7'+Kw after-hours dealing 市后交易
@,pn /[ after-tax profit 税后盈利；税后利润；税后溢利
tZr_ {F @ agency agreement 代理协议
UXHtmi|_: agency expenses 代理机构的开支
!zfV (& agency fee 代理费
i6^- fl Agency Law 《代理法》
G4uOY?0N agent 代理人；承销人
Ek '% % % agent of company 公司代理人
H.[( `wi!I agent's fee 代理人费；经纪费
ZP.~Y;Ch;- aggregate 总计；总数；总体数字
!nF.whq aggregate amount 总款额；总额
C3C&hq\% aggregate assets and liabilities 总体资产与负债
+1Rz + aggregate at constant price 按固定价格计算的总体数字
36 ]?4, . aggregate demand 总需求
(%{!TJg ZR aggregate gross position 总持仓量
2(Nf$?U @0 aggregate limit 总限额
,B,0o*qc{K aggregate of salaries tax 合计薪俸税
Ja%i sIdh aggregate performance 总体表现；总体业绩
XBTjb aggregate supply 总体供应
OX.g~M
ig| aggregate surplus 总盈余
ZVCa0Km
aggregate total 整体总额
QU@CPME aggregate value 总值；合计价值
XeAH.i< aggregated basis 合计基准
s09 &A]G aggregated net chargeable income 合计应课税入息实额
iUf?MDE aggregation 合并计算；合计；总和
|eej}G(,m} aggregation of incomes of husband and wife 夫妇入息合并计算
!LpFK0rw aggregation of property 财产的总和
'5P:;zw agio 差价；贴水
+3-f$/po 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》
%lGg}9k' Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
:j ;_Xw 《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》
ODPWFdRar Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
q>VvXUyK, 《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》
*Di ;Gf@ Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
Gq.fQ_oOb 《香港政府和大韩民国政府关于相互促进和保护投资协定》
DA/ \[w?J agreement for a settlement 授产协议
?L>}(
{9 agreement for assignment 转让协议
Fr,b5 M<L7 agreement for sale 售卖协议；买卖协议
Cvtz& d H agreement for sale and purchase 买卖协议
WNiM&iU agreement for the payment of interest 支付利息协议
oMF[<Xf agreement for the repayment of money 还款协议
;VPYWss agreement of reinsurance 再保险协议
e|.a%,Dcy Agricultural Bank of China 中国农业银行
~P+;_ air passenger departure tax 飞机乘客离境税
S~.%G)R Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
Vpf7~2[q% airport tax 机场税
w#Rf D alcohol duty 酒精税
A{\!nq_~N alienation 让与；让渡；转让
u S{WeL6% alimony 生活费；赡养费
NE -c[|rq All Ordinaries Index [AOI] 所有普通股指数
4tFn Z2x all risks 全险；综合险
6Vy4]j dT5 All Sales Record for Stock Market 《股票市场成交报告》
3 >G"&T{ Allied Capital Resources Limited 新联财务有限公司
QQX7p!~E all-items index [Consumer Price Index] 总指数〔消费物价指数〕
!FbW3p f allocation letter 拨款信件
z6bI v } allocation of fund 分配款项；预留款项
5OHF=wh allocation of profit 利润分配；溢利分配
)F%zT[Auph allocation warrant 拨款令
BPC> allotment 分配；配股
DV jsz allotment notice 股份配售通知；配股通知
>S H W allotment of shares 股份分配
@i@f@.t allowable 可获宽免；免税的
ci{WyIh allowable business loss 可扣除的营业亏损
9I*`~il>{ allowable expenses 可扣税的支出
k\lU
Q\/O5 allowance 免税额；津贴；备抵；准备金
6g%~~hX allowance for debts 债项的免税额
B3V+/o6 allowance for depreciation by wear and tear 耗损折旧免税额
qJEtB; J' allowance for funeral expenses 殡殓费的免税额
#^bn~ allowance for inflation 为通货膨胀而预留的款项；通胀准备金
p"=8{LrO allowance for repairs and outgoings 修葺及支出方面的免税额
9l:v Vp7Uk allowance to debtor 给债务人的津贴
rZG6}<Hx alteration of capital 资本更改
% scQP{%aD alternate trustee 候补受托人
(t2vt[A6ph amalgamation 合并
&3bh K5P ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
Yjp*T:6 ambit of charges 征税范围；收费范围
"!_,N@\t amended valuation 经修订的估值
@!2vS@ f American Commodities Exchange 美国商品交易所
=fy'w3m American Express Bank Limited 美国运通银行
hwd{ ^ American Stock Exchange 美国证券交易所
wVtBH_> amortization 摊销
EMMp4KKOx+ amount due from banks 存放银行同业的款项
lsRW.h, amount due from banks abroad 存放海外银行同业的款项
%2EHYBQjN amount due from holding companies 控股公司欠款
)dZ1$MC[ amount due from local banks 存放本港银行同业的款项
oq9gG)F amount due to banks 银行同业的存款
h&m4"HBL_ amount due to banks abroad 海外银行同业的存款
#EX NS r amount due to holding companies 控股公司存款
) >8 k8E amount due to local banks 本港银行同业的存款
}X^CH2,R amount due to outport banks 外埠银行同业的存款
@1iH4RE * amount for note issue 发行纸币的款额
$%0A#&DVh amount of bond 担保契据的款额
f
l*O)r amount of consideration 代价款额
BF+i82$zo amount of contribution 供款数额
,NoWAmv amount of indebtedness 负债款额
9Ts r g amount of principal of the loan 贷款本金额
OZi4S3k amount of rates chargeable 应征差饷数额
uEcK0 >xp amount of share capital 股本额
<-Q0s%mNj, amount of sums assured 承保款额
Xe> amount of variation 变动幅度
Kzf^ras4u amount of vote 拨款数额
\K(QE ~y'W amount payable 应付款额
cux<7#6af amount receivable 应收款额
s.9_/ cFWB Amsterdam Stock Exchange 阿姆斯特丹证券交易所
7Hzv-s analysis 分析
K1[(% <Gp ancillary risk 附属风险
k#pNk7;M Z annual account 周年帐目；周年帐目报表；年度决算；年结
%6HJM| {H annual accounting date 年结日期
` } :~,E annual allowance 每年免税额；年积金；年度津贴；年津
F=r`'\JV[ annual balance 年度余额
(=/ }i' annual disposable income 每年可动用收入
~k7 80 annual estimates 周年预算
{ '1e? annual fee 年费
mVdg0 annual general meeting 周年大会
Xwt}WSdF`k annual growth rate 年增率；每年增长率
QPJz~;V2 annual long-term supplement 长期个案每年补助金
d+158qQOh] annual pensionable emolument 可供计算退休金的年薪
YB3?Ftgw annual report 年报
M 5<c H E Annual Report on the Consumer Price Index 《消费物价指数年报》
!+Us) 'L annual return 周年报表；周年申报表；每年报税表格
^P}c0}^ Annual Return Rules 《周年报表规则》
ewORb annual review of consumer prices 每年消费物价回顾
2!;U.+( annual roll-forward basis 逐年延展方式
/w2jlu}yt annual salary 年薪
k~HS_b*]d annual statement 年度报表；年度决算表
YH/3N(], 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
6 P U]I+ annuitant 年金受益人
uhO-0H annuity 年金
}Z3+z@L annuity contract 年金合约
d+Au`'{> annuity on human life 人寿年金
3KN>t)A# antecedent debt 先前的债项
o0\d`0-el ante-dated cheque 倒填日期支票
q$BS@
anticipated expenditure 预期开支
Ch,%xs.)G anticipated net profit 预期纯利
6h3TU,$r anticipated revenue 预期收入
* J|]E( anti-inflation measure 反通货膨胀措施
Ab/KVB anti-inflationary stance 反通货膨胀立场
k$ v8cE apparent deficit 表面赤字
B[B(=4EzMP apparent financial solvency 表面偿债能力
N,~ "8YSo apparent partner 表面合伙人
X w_6SR9C application for personal assessment 个人入息课税申请书
OXIy0].b application of fund 资金应用
SJ XP}JB_ application to release as liquidator and to destruct the books of accounts and documents
\>n Y%* 申请免除清盘人职务及毁灭帐簿与文件
A&/VO$Y9wp appointed actuary 委任精算师
7zEpuw appointed auditor 委任核数师；委任审计师
6V^KOG appointed trustee 委任的受托人
Fo oa~C" appointer 委任人
Fb&WwGY,P apportioned pro rata 按比例分摊
[y(AdZ0* apportionment 分配；分摊
1G62Qu$O Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
l_z@.</8P@ apportionment formula 分摊方程式
/ o ]j apportionment of estate duty 遗产税的分摊
|VE *_ G appraisal 估价；评估
DX#_0-o appreciable growth 可观增长
3P[u>xE appreciable impact 显着影响
/{HK0fd appreciable increase 可观增长
5x1_ rjP$| appreciation 增值；升值
R'1L%srTM+ appreciation against other currencies 相对其他货币升值
'Bb@K[=s appreciation of the exchange value of Hong Kong dollar 港元汇值上升
k}$k6 Sr" appreciation tax 增值税
d 0CFMy6 appropriation 拨款；拨用；拨付
7UA|G2Zr appropriation account 拨款帐目
vB;$AFh{ Appropriation Bill 拨款法案
-e(,>9Q appropriation-in-aid system 补助拨款办法
>$dkA\&p approved assets 核准资产
\B1<fF2 approved basket stock 认可一篮子证券
Hg%8Q@ approved budget 核准预算
CKgbb4;<m[ approved charitable donation 认可慈善捐款
!-Br? approved charitable institution 认可慈善机构
bJ6@
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.,7ZD O9{ approved estimates 核准预算
8w]>SEGFs approved estimates of expenditure 核准开支预算
sksop4gu5 approved overseas insurer 核准海外保险人
2=p"%YSn approved overseas trust company 核准海外信托公司
>h<bYk "9Q approved pooled investment fund 核准汇集投资基金
.vJ t&@NO approved provident fund scheme 认可公积金计划
Yv ZcG3@c3 approved provision 核准拨款
N`1 W"Rx! approved redeemable share 核准可赎回股份
V_p[mSKJv approved regional stock 认可地区性证券
| g[iK1 approved retirement scheme 认可退休金计划
P tj[9R approved subordinated loan 核准附属贷款
'j27.R y. arbitrage 套戥；套汇；套利
k 3 S arbitrageur 套戥者；套汇者
4t e Q G arbitrary amount 临时款项
KYN{Dh]- } arrangement 措施；安排；协定
H4 {C iZ arrears 欠款
io{ \+%;b~ arrears of pay 欠付薪酬
mNDz|Ln arrears of revenue 逾期未收税款；逾期未收的帐项
kD.KZV articles of association 组织章程；组织细则；组织章程细则
Fh0 cOp( Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
& Y Y^Bd# ascertainment of profit 确定利润
k?7V#QW( "Asia Clear" “亚洲结算系统”
M` u& -6 Asia Commercial Bank Ltd. 亚洲商业银行有限公司
L$rMfe S Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
O4lHR6M2 Asian Development Fund [ADF] 亚洲发展基金
HJ ^SqSm Asian dollar bond 亚洲美元债券
m?)R EE Asian dollar market 亚洲美元市场
YRRs bm{ Asian dollar rate 亚洲美元利率
ExKjH*gn Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
kACgP!~/1 Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
~>-MVp asked price 沽盘；喊价；索价；卖方报价
%!X9>i> assessable income 应评税入息
&Ay[mZQ 7 assessable loss 应评税亏损
|0N6]%r assessable profit 应评税利润
*3Qw mom assessable value 应评税值
R.'-jvO assessed profit 估定利润
aTL u7C\-e assessed value 经评估价值
RM|2PG1m assessment 评税；评定；估价；评税单
m]Gxep0% assessment number 评税编号；估价编号
Vz
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assessment of additional tax 补加税评税
wY'w'%A ? assessment of performance 业绩评估；实绩评价
l2Pry'3 Assessor 评税主任
3[F9qDAy asset price bubbles 资产价格泡沫
o7i>D6^^ asset-backed securities 具资产保证的证券
4}xw&x assets accretion 资产增值
5 0jZu'z: assets and liabilities 资产与负债
CR8szMa assets betterment statement 资产递增表；资产改进表
Swr
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w Sd|-e assets of the company passing on the death 死者去世时转移的公司资产
Cno+rmsfT assets pledged as security for liabilities 用作负债抵押的资产
X%rsa7H3J assets portfolio 资产投资组合
.$" 13" assets price 资产价格
j/p1/sJ[y assets quality 资产质素
H~:EPFi.( assets realization 资产变现
fK{m7?V assets refinancing arrangement 资产再集资安排
9y+0Zj+. assets securitization 资产证券化
Rl{e<>O\^ assets situated outside Hong Kong 在香港以外地方的资产
x Q,My assets stripping 削减资产；拆卖资产
w<&R| = 93 assets value 资产值
'4ip~>3?w assignee 承让人
\k
6'[ln assignment 转让；转让书；转让契
b[KZJLZ ) assignment of interest 权益转让
dt|| nF assignment of letters patent and trade mark 专利证书及商标转让
#IR,KX3]A assignment of property 物业转让；物业转让书
rU9z? ( assignment right 转让权
Mz 6PH)e; assignor 转让人
\2))c@@% associate 有联系的人；有关连人士；相联者；合伙人；联系人
hQ ? zc_ 3 Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
9 2x)Pc^D associate member 附属会员
43? uTnX/ associated body corporate 相联法人团体
BUS4 T#D associated company 相联公司；联属公司
t>! Ok associated corporation 相联法团
|=js!R| Association of Chartered Certified Accountants [ACCA] [United Kingdom]
[\3W_jR 公认会计师公会〔英国〕
%uw7sGz\ Association of Futures Exchange Brokers 香港期货经纪协会
-v! ; Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
Z 4QL&?U
association of underwriters 承保人组织
}jg 1..)"< assumption of control 接管
`a `>Mtl assurance 担保；保险；转易；转易书
A{ p _I< assurance of interest 权益的转易
"H#pN;)+ at 19XX price 按一九ＸＸ年价格计算
$5:I~ -mx at a discount 按赔价计算；按贴水价格计算；打折扣
#>M^BOR8 at a premium 按溢价计算；按升水价格计算
zygH-3C7o at call 通知付款；按通知
[}HS[($ at constant market price 按固定市价计算
B$M4f7 at constant price 按固定价格计算
[,3E#+y at cost 按成本计算
#mYe@[p@ at current market price 按当时市价计算；按现时市价计算
21O@yNpS$ at current price 按当时价格计算；按现时价格计算
22 'Ra[ at factor cost 按要素成本计算；按生产要素成本计算
d uP0US at money-of-the-day price 按付款当日价格计算
vnWt8?)]^ at or better 按指定或较佳价位〔买卖指令〕
Eh^gR`I at par 按面值计算；平价
w3;{z ,,T at sight 见票即付
A4g,) at the close 按收市盘
w75Ro6y at the opening 按开市盘
x_ t$* attestation 见证；见证条款
W_6gV at-the-money option 平价期权
k
t'[ attorney 受权人；受托代表人
h$mGaw vZ~ attornment 新拥有人承认书
`=S%!akj attributable profit 可归属利润
WcQkeh3n attributable share value 可归属股份价值
BiDyr Auckland Stock Exchange 奥克兰证券交易所
hBaF^AWW auction 拍卖
>;l rH& auctioneer 拍卖商
k< x7\T
audit 审计；核数
+@c$n`>) Audit Commission 审计署
`n@;%*6/ Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
"!_vQ^y 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〕
w/:ib G@ audit review 帐目审查
B"
_Xst Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
k{O bm
g audited account 审计帐目；经审计的帐目
6VS_L@ audited annual account 经审计的周年帐目
b6xz\zCL audited balance sheet 经审计的资产负债表
2I| lY>Z auditor 核数师；核数主任；审计师
65nK1W`i auditor's certificate 核数师证明书；审计师证明书
(&u'S+ auditor's report 核数师报告；审计师报告
}u8g7 Nj Aussie bond 澳元债券
9R">l5u austerity budget 紧缩预算
ZuZCIqN Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
byTH SRt Australia All Ordinaries Index 澳洲所有普通股票指数
f$5\ b[O Australian Dollar [AUD] 澳元
&-w. rF@ Australian Options Market 澳大利亚期权市场
)c?nh3D Australian Securities Commission 澳洲证券事务监察委员会
x0%yz+i{: Australian Society of Certified Practising Accountants 澳洲执业会计师公会
@iMF&\KC Australian Stock Exchange 澳大利亚证券交易所
qu^~K.I " Austrian Schilling [ATS] 奥地利先令
oIQ$98 M authentication 认证；鉴证
Q5l+- authority to purchase 委托购买证；委购书
;U$Rd,T4S authorization 认可；核准；授权；授权书
F>5b[q6~4 authorization by direction 指示授权
?* [35XUd authorization by instruction 指令授权
oad /xbp@/ authorization by warrant 令状授权
1|AY&u%fiP authorization of unit trust 单位信托的认可
p$ETAvD authorized agent 指定代理人
-PU.Uw] authorized capital 法定资本
ur7S
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4)>S3Yr authorized dealer 认可交易商
;.rY`<| authorized financial institution 认可财务机构
^N7 C/" p authorized fund 认可基金
=q|//*t2 authorized fund house 获授权的基金公司；认可基金公司
2[j`bYNe authorized institution 认可机构
<r(D\rm D authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
UI'fzlB authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
y &eU\>M authorized insurer 获授权保险人；获认可承保人
d(@ ov^ e- authorized investment 特准投资项目
FD~
U F;VQ authorized person 获授权人
[@B!N+P5; authorized representative 获授权代表
.JJ50p authorized share capital 法定股本
P2 qC[1hYH automated quotation system 自动报价系统
P}>>$$b\Yi Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
]0SqLe 自动交易系统〔香港期货交易所有限公司〕
+EqL| automatic adjustment mechanism 自动调整机制
NB86+2stu automatic adjustment system 自动调整系统
QAMcI:5 Automatic Clearing House 自动票据交换所
^<uQ9p^B automatic exchange rates accumulation system 自动化汇率累集系统
vA[7i*D{w Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
QC&,C}t, automatic teller machine [ATM] 自动柜员机
fZLAZMrM autopay 自动转帐
*UXa.kT@ available assets 可用资产
+ (z[8BJl available fiscal reserve 现存财政储备
l<<9H-O available profit 可用利润
B@*!>R Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
\ hb$v average 平均；平均数；海损
?^^TR/ average basic salary 平均基本薪金
W^S]"N0u average consumer expenditure 平均消费开支；一般消费开支
skTtGz8R[ average cost 平均成本
V$oj 6i{ky average cost of land production 增辟土地平均成本
:S7[<SwL average daily turnover 平均每日成交额
fF=tT C average daily wage rate 平均每日工资率
.I $+
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]scr@e average growth rate 平均增长率
tp }Bz&V average net fixed assets 固定资产平均净值
k,8^RI07@ average of relatives 相对价格平均数
g[~J107%A average price 平均价格
rY1jC \ average propensity to consume 平均消费倾向；一般消费倾向
:_nGh]% average propensity to save 平均储蓄倾向；一般储蓄倾向
;B(16&l=q average rate 平均率
G `B=:s] average revenue 平均收入；平均收益
V?`|Ha} average stock 平均库存；平均存货
<Lt"e8Z> x average yearly rent 平均年租
8DbP$Wwi avoidance of double taxation 避免双重课税
"{3|(Qs avoidance of tax 避税
