A:
Q-rL$%~=' A share Ａ股；甲类股份
?j7vZ}iRi abatement of tax 减税；减扣免税额
J` { 6l ABN AMRO Bank N.V. 荷兰银行
!e#xx]v3 above-the-line expenditure 线上项目支出；经常预算支出
ihT~ xt above-the-line receipt 线上项目收入；经常预算收入
URcR ABSA Asia Limited 南非联合亚洲有限公司
%[<Y9g,:Q absolute change 绝对数值变更
o-7>eE}+ absolute expenditure 实际开支
!\[+99F# absolute guideline figure 绝对准则数字
~`Qko-a & absolute interest 绝对权益
M^rM-{?< absolute order of discharge 绝对破产解除令
>95TvJ absolute profit margin 绝对利润幅度
3-40'$lE absolute value 实值；绝对值
+w| 9x.&W absolutely vested interest 绝对既得权益
V's:>; absorbed cost 已吸收成本；已分摊成本
XC15 K@K absorption 吸收；分摊；合并
FDFH,J`_ absorption rate 吸收率；摊配率；分摊率
RaSz>-3d ACB Finance Limited 亚洲商业财务有限公司
e2$]g> acceptable form of reciprocity 合理的互惠条件
.V6-(d acceptable rate 适当利率；适当汇率
E&
36 H acceptance agreement 承兑协议
XM
Vq -8B0 acceptance for honour 参加承兑
;)DzC c/ acceptor 承兑人；接受人；受票人
&;H{cv` acceptor for honour 参加承兑人
z*~YLT& accident insurance 意外保险
Y ?]G}5 Accident Insurance Association of Hong Kong 香港意外保险公会
dw@E) accident insurance scheme 意外保险计划
;Hm'6TR! accident year basis 意外年度基准
IN^ 9uL]B accommodation 通融；贷款
`NwdbKX accommodation bill 通融票据；空头票据
hQJW KAf,/ accommodation party 汇票代发人
Wf02$c0#K account balance 帐户余额；帐户结余
7x. %hRk account book 帐簿
#_Ea[q7v account collected in advance 预收款项
P `s(kIe account current book 往来帐簿
6(56,i<#/ account of after-acquired property 事后取得的财产报告
&yH#s
8^8 account of defaulter 拖欠帐目
Zcd7*EBdx account payable 应付帐款
O{KB0"s>i account payee only [A/C payee only] 只可转帐；存入收款人帐户
`rWB`q|i<
account receivable 应收帐款
yYAnwf account receivable report 应收帐款报表
~
}KzJiL account statement 结单；帐单；会计财务报表
>?XbU} account title 帐户名称；会计科目
qc!xW ,I accountant's report 会计师报告
l%"`{ Accountant's Report Rules 会计师报告规则
p?rK`$U+J accounting and auditing procedure 会计与审计程序；会计与核数程序
hd^x}iK" Accounting Arrangements 《会计安排》
!Cj(A"uqY accounting basis 会计基础
F%6*Df;cSe accounting by Official Receiver 破产管理署署长呈交的帐目
Md(JIlh3 Accounting Circular 《会计通告》
XK 3]AYH accounting class 会计类别
./maY1>T accounting date 记帐日期；会计结算日期
4e%8D`/=M accounting for money 款项核算
6c\DJ D Accounting Officer 会计主任
'tWAu I accounting period 会计报告期；会计期
9G:TW|)L[Q accounting policy 会计政策；会计方针
GE E
]Kr accounting practice 会计惯例
KVijs1q accounting principle 会计准则
me. /o(!? accounting record 会计记录
^tE_LL+ji| accounting report 会计报告
)*[
""& Accounting Services Branch [Treasury] 会计事务部〔库务署〕
jKt-~ : Accounting Society of China 中国会计学会
g3rRhS accounting statement 会计报表
qyv"Wb6+ accounting system 会计制度；会计系统
D9^7m
j?e accounting transaction 会计事项；帐务交易
##~!M(c accounting treatment 会计处理
j fSg){ accounting year 会计年度
%8Yyj{^!( accretion 增值；添加
PRp E$`WK accrual 应计项目；应累算数目
aY j%w accrual basis 应计制；权责发生制
xKW"X
accrual basis accounting 应计制会计；权责发生制会计
A70(W{6a9@ accrue 应累算；应计
F50 JJZ accrued benefit 应累算利益
nO_!:6o". accrued charges 应计费用
('BLU .7IX accrued cumulative preference share dividend 应累算的累积优先股股息
N *1 accrued expenses 应累算费用
G;2[ accrued interest payable 应付利息；应计未付利息
R9=K(pOT accrued interest receivable 应收利息；应计未收利息
('HxHOh2 accrued right 累算权益
6h@+?{F. accruing profit 应累算的利润
IozNjII$:. accumulated fiscal reserve 累积财政储备
V2QW \2@$ accumulated profit 累积利润；滚存溢利
U9F6d!:L7A accumulated reserve 累积储备
wi BuEaUkW accumulation of surplus income 累积收益盈余
pE(sV{PD acquired assets 既得资产
~y@& } acquisition 收购；购置；取得
-R74/GBg acquisition cost 购置成本
+I.v!P!^ acquisition expenses 购置费用
t[j9R#02? acquisition of 100% interest 收购全部股权
=SL^>HS.fo acquisition of control 取得控制权
9@etg4#] acquisition of fixed assets 购置固定资产
h/9S g*k acquisition of shell “买壳”
W+/2c4$F3 acquisition price 收购价
}JGq 1 act of God 天灾
i]@c.Q iFN acting partner 执事合伙人
q06@SD$
active market 买卖活跃的市场；交投畅旺的市场；旺市
/=- h:0{M active partner 积极参与的合伙人
5E.vje{U; active trading 交投活跃
rxArTpS{.# actual circulation 实际流通
'y eh7oR actual cost 实际成本
U-ULQ| 6U actual expenditure 实际开支；实际支出
|QMT
A5 actual income 实际入息；实际收入；实际收益
Y}k y/?q actual market 现货市场
@QX4 \ actual price 现货价；实际价格
5 Af?Yxv actual profit 实际利润
v'$yk Z!Z actual quotation 实盘；实际价位；实际报价
uAQg"j actual year basis 按实际年度计算
5Ny0b|+p actuals 实货
6<+8}`@B>G actuarial investigation 精算调查
X ; 5 S actuarial principle 精算原则
vS2(Q0+TZi actuarial report 精算师报告
rSbQ}O4V Actuarial Society of Hong Kong 香港精算学会
>[ "Kd.ye actuarial valuation 精算师估值
Y& m<lnB actuary 精算师
hN}5u"pS ad referendum agreement 暂定协议；有待覆核的协定
&#% D. @L ad valorem duty 从价税；按值征税
[@zkv)D6 ad valorem duty system 从价税制
)J mw|B ad valorem fee 从价费
8vu 2k> ad valorem tariff 从价关税
.GtINhz* additional allowance 额外免税额
@}P w0vC additional amount for unexpired risk 未过期风险的额外款额
}0krSzcn#, additional assessable profit 补加应评税利润
NrW [Q 3E$ additional assessment 补加评税
JfR k p additional commitment 额外承担
Zq9>VqGe additional commitment vote 额外承担拨款
9/^d~ ZO additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
we
@Y w6< additional dependent parent allowance 供养父母额外免税额
y.%i additional provision 额外拨款
cx<h_ additional stamp duty 附加印花税
vDWr|M%``l additional tax 补加税罚款；补加税款
n/Or~@pHD Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
S [ i$ e adjudged bankrupt 被裁定破产
\:C%>
.VG adjudicated bankrupt 裁定破产人
rC~_:uXtE adjudication fee 裁定费；评定印花税额手续费；评估契据费
,Qga|n8C adjudication of bankruptcy 裁定破产；宣告破产
^75pV%<% adjudication of insolvency 裁定无力偿还债务
.!9Vt# adjusted actual 经调整的实数；调整后的实数
"hz >{oe adjusted current assets 经调整的流动资产；调整后的流动资产
i^~sn `o adjusted figure 经调整的数字；调整后的数额
v)TUg0U=, adjusted liabilities 经调整的负债；调整后的负债
$ . =5e3 adjusted loss 经调整的亏损；调整后的亏损
g+VRT, 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
+~@7"
|d adjusted profit 经调整的利润；调整后的利润
tYF$#Nor#k adjusted surplus 经调整的盈余额；调整后的盈余额
K T%i,T adjusted value 经调整的价值；调整后的价值
x!Y( Y=i> adjustment 调整；修订；理算〔保险〕
wbo{JQ adjustment centre 调剂中心
F1zT )wW adjustment lag 调整过程的时间差距；调整时差
3@% BA(M adjustment mechanism 调整机制
pFG]IM7o/u adjustment of loss 亏损调整
6
bYC adjustment process 调整过程；调整程序
Al)lWD}j2g adjustment range 调整幅度
}7otuO(pRo administered exchange rate 受管制汇率
se }pdL} Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
0oXK&Z administration expenses 行政费用
Ug%<b administration fee 手续费；行政费
/abmjV0 administration in bankruptcy 破产管理
9 @JlaY)0 administration order 遗产管理令
eUi> Mp administrator 管理人；遗产管理人
PV5-^ Y"v administrator of the estate 遗产管理人
&II JKn |_ admission of debt 债项承认书
D:+)uX}MOf admission of proof 接纳债权证明
>B @i
E advance 放贷款项；垫付款项；预支款项；预付款项
R994R@gz advance account 暂支帐目；预付款帐户
f6@^ Mg advance compensation 预付补偿金
+qE,<c} } advance from shareholder 股东垫款
p`sh Y yE advance pending reimbursement 预支以待日后付还
n U+pnkMj advanced economy 先进经济体系
&h98.A*& advancement 预付；预付财产
MH C.k= advances warrant 垫款令
|k/`WC6As. advancing 贷出
}x{rTEq adverse balance 逆差
]t8 {)r adverse exchange 逆汇
JI28O8 advertisement addressed to shareholders 在报章刊登的致股东通告
$1:}(nO, advice for collection 托收通知书
"FD<^
advice of drawing 提款通知书；汇票通知书
_Ac/i r[,: advice of payment 付款通知
WK/b=p|#o Advisory Committee [Securities and Futures Commission]
7*R{u*/e 谘询委员会〔证券及期货事务监察委员会〕
DKe6? PG Advisory Committee on Diversification 经济多元化谘询委员会
aUsu l'e;M affidavit 誓章；遗产申报誓章
7O;BS}Lv= affidavit of no receipt 述明无收款的誓章
3'| U qf8 affiliate 联号；联营公司；附属公司
*C[4 (DmB affiliated company 附属公司；联号；联营公司
HQ ELK affirmation [estate duty] 非宗教式宣誓〔遗产税〕
Q"x`+?! affordability 负担能力
L{+&z7M African Development Bank [AfDB] 非洲开发银行
&ryl$!!3H after-acquired property 事后取得的财产
.aVHd<M after-hours dealing 市后交易
6{Krw \0 after-tax profit 税后盈利；税后利润；税后溢利
g6x/f<2x agency agreement 代理协议
S,ouj;B agency expenses 代理机构的开支
we6+2 agency fee 代理费
(CKhY~,/u Agency Law 《代理法》
Vu_7uSp,) agent 代理人；承销人
My'9S2Y8nv agent of company 公司代理人
^K1~e b*K agent's fee 代理人费；经纪费
: HQ8M*o aggregate 总计；总数；总体数字
+H2m< aggregate amount 总款额；总额
x MO[3 D&D aggregate assets and liabilities 总体资产与负债
B]+7 JB aggregate at constant price 按固定价格计算的总体数字
s8 `}x _k= aggregate demand 总需求
lq7 8gOg{ aggregate gross position 总持仓量
\}]=?}( aggregate limit 总限额
?0 KiR? aggregate of salaries tax 合计薪俸税
:pL1F)-* aggregate performance 总体表现；总体业绩
D;1 6}D aggregate supply 总体供应
p 02nd.R6 aggregate surplus 总盈余
f }evw K[S aggregate total 整体总额
F:[Nw#gj/ aggregate value 总值；合计价值
%RfY`n aggregated basis 合计基准
P>yG/:W; aggregated net chargeable income 合计应课税入息实额
Zi2Eu4p l{ aggregation 合并计算；合计；总和
=H .<"7 aggregation of incomes of husband and wife 夫妇入息合并计算
nm{'HH-4 aggregation of property 财产的总和
\FY/eQ*07 agio 差价；贴水
+R{A'Yl[( 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》
yH0yO*R Z Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
vu
!j{%GO 《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》
9XJ9~I? Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
.P |+oYT&g 《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》
7$Z)fkx. Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
T2/v } 《香港政府和大韩民国政府关于相互促进和保护投资协定》
46Y7HTwE agreement for a settlement 授产协议
0{U ]STj agreement for assignment 转让协议
tW Cv]* agreement for sale 售卖协议；买卖协议
JN;TGtB^p agreement for sale and purchase 买卖协议
( FjsN5 agreement for the payment of interest 支付利息协议
14@q $}sf agreement for the repayment of money 还款协议
DRKc&F6Qy agreement of reinsurance 再保险协议
8S[ <[CH Agricultural Bank of China 中国农业银行
/Gh
x2B air passenger departure tax 飞机乘客离境税
l\A}lC0?J Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
".*a) airport tax 机场税
!DY 2{Wb alcohol duty 酒精税
gnKU\>2k alienation 让与；让渡；转让
rS, * s'G alimony 生活费；赡养费
(F4d Fh All Ordinaries Index [AOI] 所有普通股指数
[7SI<xkv all risks 全险；综合险
?-(w][MT\ All Sales Record for Stock Market 《股票市场成交报告》
$h|I7` Allied Capital Resources Limited 新联财务有限公司
9:}RlL+cOk all-items index [Consumer Price Index] 总指数〔消费物价指数〕
F|
,Vw{ allocation letter 拨款信件
;ZE<6;#3IP allocation of fund 分配款项；预留款项
^G7n# allocation of profit 利润分配；溢利分配
]`CKQ>
o allocation warrant 拨款令
b6?Xo/lJ. allotment 分配；配股
eJVOVPg<, allotment notice 股份配售通知；配股通知
6a 2w-}Fs allotment of shares 股份分配
SoM
]2^ allowable 可获宽免；免税的
SzgY2+Qq allowable business loss 可扣除的营业亏损
V fE^g\Ia allowable expenses 可扣税的支出
7Dx .; allowance 免税额；津贴；备抵；准备金
|RvpEy7 6 allowance for debts 债项的免税额
$fj"* allowance for depreciation by wear and tear 耗损折旧免税额
Hjo:;s allowance for funeral expenses 殡殓费的免税额
RJ`/qXL allowance for inflation 为通货膨胀而预留的款项；通胀准备金
]ukj]m/@ allowance for repairs and outgoings 修葺及支出方面的免税额
JJbM)B@- allowance to debtor 给债务人的津贴
:`Zl\!]E`o alteration of capital 资本更改
$+)x)1 alternate trustee 候补受托人
am$-sh72 amalgamation 合并
=`7)X\i@z ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
nfd?@34"A2 ambit of charges 征税范围；收费范围
;|2;kvf"w amended valuation 经修订的估值
+g D)Yd American Commodities Exchange 美国商品交易所
.x-Z+Rs{g American Express Bank Limited 美国运通银行
q9a
wzj American Stock Exchange 美国证券交易所
NZw[.s>n
amortization 摊销
J~yd]L> amount due from banks 存放银行同业的款项
*fuGVA amount due from banks abroad 存放海外银行同业的款项
DY+8m8!4H amount due from holding companies 控股公司欠款
e)
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!z4Hj{A_ amount due to banks 银行同业的存款
-c<1H)W amount due to banks abroad 海外银行同业的存款
rTH[?mkf4 amount due to holding companies 控股公司存款
R(7X}*@X amount due to local banks 本港银行同业的存款
!~$ YD*" S amount due to outport banks 外埠银行同业的存款
Ik@Q@ T" amount for note issue 发行纸币的款额
gYH:EuY, amount of bond 担保契据的款额
7K5o"
" amount of consideration 代价款额
=-1^ K amount of contribution 供款数额
5sV/N] ! amount of indebtedness 负债款额
Ph7(JV{ amount of principal of the loan 贷款本金额
&oK/ ]lub amount of rates chargeable 应征差饷数额
RG PU~L amount of share capital 股本额
e&a[k amount of sums assured 承保款额
>a anLLO amount of variation 变动幅度
Sp r:K, amount of vote 拨款数额
exrt|A] _[ amount payable 应付款额
t2-zJJf8 amount receivable 应收款额
Y$`hudJ& Amsterdam Stock Exchange 阿姆斯特丹证券交易所
dO4U9{+ analysis 分析
c_8 m Q ancillary risk 附属风险
; HLMU36q annual account 周年帐目；周年帐目报表；年度决算；年结
^2?O+ =,F annual accounting date 年结日期
w\8r h\Mvh annual allowance 每年免税额；年积金；年度津贴；年津
Y[8co<p annual balance 年度余额
efAahH annual disposable income 每年可动用收入
XtH_+W+O annual estimates 周年预算
+/_B/[e<> annual fee 年费
z&HN>7 annual general meeting 周年大会
K&a]pL6D annual growth rate 年增率；每年增长率
G zZ|T7fm annual long-term supplement 长期个案每年补助金
Z =/L6Zb annual pensionable emolument 可供计算退休金的年薪
KlX |PQ annual report 年报
lt(-,md Annual Report on the Consumer Price Index 《消费物价指数年报》
F+m4 annual return 周年报表；周年申报表；每年报税表格
o!_; H}pq Annual Return Rules 《周年报表规则》
Q j~W-^/ - annual review of consumer prices 每年消费物价回顾
(9[C0e S annual roll-forward basis 逐年延展方式
G>{:D'# annual salary 年薪
$E@.G1T [ annual statement 年度报表；年度决算表
- 9<yB 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
i\R\bv[9 annuitant 年金受益人
$q@RHcj annuity 年金
) eGu4iEPM annuity contract 年金合约
02 c.;ka3 annuity on human life 人寿年金
[Jh))DIx antecedent debt 先前的债项
2Q_{2(nQb ante-dated cheque 倒填日期支票
sT" tS> anticipated expenditure 预期开支
D!E 9@*Lf anticipated net profit 预期纯利
]B.,7 anticipated revenue 预期收入
.gsu_ N_v anti-inflation measure 反通货膨胀措施
KL\=:iWA anti-inflationary stance 反通货膨胀立场
$=g.-F% *= apparent deficit 表面赤字
rxK[CD M, apparent financial solvency 表面偿债能力
Cq;K, B9 apparent partner 表面合伙人
9qO:K 79| application for personal assessment 个人入息课税申请书
BMsy}08dQ application of fund 资金应用
wk
<~Y 3u application to release as liquidator and to destruct the books of accounts and documents
^VYZ % 申请免除清盘人职务及毁灭帐簿与文件
9 C'+~<l appointed actuary 委任精算师
k49n9EX appointed auditor 委任核数师；委任审计师
c M'[;u appointed trustee 委任的受托人
}PD(kk6fX appointer 委任人
d.(]V2X.J apportioned pro rata 按比例分摊
~9jP++& apportionment 分配；分摊
RuEnr7gi Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
GN"LU>9| apportionment formula 分摊方程式
[67f; ?b apportionment of estate duty 遗产税的分摊
<+JFal appraisal 估价；评估
WD`{kqc appreciable growth 可观增长
.xQ'^P_q appreciable impact 显着影响
J y[8,X appreciable increase 可观增长
ZaV66Y> appreciation 增值；升值
FrM~6A_ appreciation against other currencies 相对其他货币升值
48*pKbbM4 appreciation of the exchange value of Hong Kong dollar 港元汇值上升
y/*Tvb #TJ appreciation tax 增值税
T{xo_u{Q appropriation 拨款；拨用；拨付
BQmafpp` appropriation account 拨款帐目
ba:^zO^ Appropriation Bill 拨款法案
s|` )' appropriation-in-aid system 补助拨款办法
5Kxk9{\8 approved assets 核准资产
}n8;A;axi approved basket stock 认可一篮子证券
#mxfU>vQ: approved budget 核准预算
Gl:T approved charitable donation 认可慈善捐款
eTHh approved charitable institution 认可慈善机构
P&,cCR> approved currency 核准货币；认可货币
#$T"QL@ approved estimates 核准预算
vK~KeZ\,p= approved estimates of expenditure 核准开支预算
Pt;Ahmi approved overseas insurer 核准海外保险人
`;GGuJb \ approved overseas trust company 核准海外信托公司
S*@0%|Q4r approved pooled investment fund 核准汇集投资基金
H5t`E^E approved provident fund scheme 认可公积金计划
Qn&^.e9I approved provision 核准拨款
C^O^Jj5X% approved redeemable share 核准可赎回股份
bd;f@)X approved regional stock 认可地区性证券
eR;0pWVl approved retirement scheme 认可退休金计划
H43D=N& approved subordinated loan 核准附属贷款
JPKZU<:+V arbitrage 套戥；套汇；套利
"b 7C0NE arbitrageur 套戥者；套汇者
1"PE@!] arbitrary amount 临时款项
S*:w\nXP~ arrangement 措施；安排；协定
<-aI%'?* arrears 欠款
:N:8O^D^< arrears of pay 欠付薪酬
8"^TWzg}L arrears of revenue 逾期未收税款；逾期未收的帐项
c17==S articles of association 组织章程；组织细则；组织章程细则
)uWNN " Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
LRs; >O ascertainment of profit 确定利润
?QVI'R:Z? "Asia Clear" “亚洲结算系统”
-2d&Aq4m) Asia Commercial Bank Ltd. 亚洲商业银行有限公司
=1Jo-!{{ Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
VHNiTp Asian Development Fund [ADF] 亚洲发展基金
4tTJE <y Asian dollar bond 亚洲美元债券
z|H>jit+ Asian dollar market 亚洲美元市场
@U5> w\ Asian dollar rate 亚洲美元利率
N DG Bvb Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
)Cfrqe1^ Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
+2O_LPV$, asked price 沽盘；喊价；索价；卖方报价
4N:
;Mo&B assessable income 应评税入息
6>J #M assessable loss 应评税亏损
_gh7_P^H=d assessable profit 应评税利润
3/05ee;| assessable value 应评税值
[hbIv assessed profit 估定利润
pQ8+T|0x assessed value 经评估价值
GrC")Z|3u assessment 评税；评定；估价；评税单
7C^ nk
z assessment number 评税编号；估价编号
O Sk9Eb4ld assessment of additional tax 补加税评税
h (2k;M^s assessment of performance 业绩评估；实绩评价
< Ifnf 6~ Assessor 评税主任
b*fflJ asset price bubbles 资产价格泡沫
"
z {w^k asset-backed securities 具资产保证的证券
_r'M^=yx[ assets accretion 资产增值
3J<,2 assets and liabilities 资产与负债
t68RWzqiG[ assets betterment statement 资产递增表；资产改进表
TaG-^bX8B assets lending 实物放款；有抵押贷款
H skN(Ho assets of the company passing on the death 死者去世时转移的公司资产
eRbO Hj1 assets pledged as security for liabilities 用作负债抵押的资产
k*^W
lCZ3 assets portfolio 资产投资组合
# w 6CL assets price 资产价格
"-%H</ assets quality 资产质素
v^'~ -^s
assets realization 资产变现
o5R40[" assets refinancing arrangement 资产再集资安排
[%kucG C7 assets securitization 资产证券化
6Tnzg`0I assets situated outside Hong Kong 在香港以外地方的资产
(%}C assets stripping 削减资产；拆卖资产
!) 34tu2 assets value 资产值
63=m11 Z4 assignee 承让人
H;1}Nvv d assignment 转让；转让书；转让契
;\N*iN#K assignment of interest 权益转让
$EF@x}h:A assignment of letters patent and trade mark 专利证书及商标转让
z^.0eP8\j assignment of property 物业转让；物业转让书
y
rk#)@/m assignment right 转让权
flqTx)xE assignor 转让人
5@ug1F& associate 有联系的人；有关连人士；相联者；合伙人；联系人
wn&2-m*a Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
mZyTo/\0 associate member 附属会员
}__ +[- associated body corporate 相联法人团体
A$ cbH. associated company 相联公司；联属公司
h;->i] associated corporation 相联法团
-yeT $P&| Association of Chartered Certified Accountants [ACCA] [United Kingdom]
x#D=?/~/Kv 公认会计师公会〔英国〕
nm r>Aj8[ Association of Futures Exchange Brokers 香港期货经纪协会
/&yT2p Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
'S" F=)*- association of underwriters 承保人组织
int f% T5# assumption of control 接管
nKdLhCN'= assurance 担保；保险；转易；转易书
Q1z04m1_y[ assurance of interest 权益的转易
yhaYlYv[_3 at 19XX price 按一九ＸＸ年价格计算
c+=&5=i[3 at a discount 按赔价计算；按贴水价格计算；打折扣
WmA578|l! at a premium 按溢价计算；按升水价格计算
<X?F :?Mk at call 通知付款；按通知
}JD(e}8$! at constant market price 按固定市价计算
Npqb xb at constant price 按固定价格计算
tANG ] at cost 按成本计算
/
<p HDY at current market price 按当时市价计算；按现时市价计算
0N.*c at current price 按当时价格计算；按现时价格计算
jTnu! H2o at factor cost 按要素成本计算；按生产要素成本计算
/7^~* at money-of-the-day price 按付款当日价格计算
H ;2pk at or better 按指定或较佳价位〔买卖指令〕
(&(f`c@I at par 按面值计算；平价
(agdgy:# at sight 见票即付
Xc!w
y9m at the close 按收市盘
3>+;G4 at the opening 按开市盘
mX8 9^ attestation 见证；见证条款
fvD wg at-the-money option 平价期权
*M:Bhw attorney 受权人；受托代表人
DN+`Q{KS attornment 新拥有人承认书
Ju<D7 attributable profit 可归属利润
AN@Vos
Cu attributable share value 可归属股份价值
\"SI-` x Auckland Stock Exchange 奥克兰证券交易所
w8qI 7 / auction 拍卖
,v"A}g0" auctioneer 拍卖商
:Lx]`dSk audit 审计；核数
Zu,f&smb Audit Commission 审计署
*D,T}N Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
E' Bt1 u 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〕
.
fIodk audit review 帐目审查
W4<}w-AoEp Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
t.cplJF&Ue audited account 审计帐目；经审计的帐目
SZ_hG D 0 audited annual account 经审计的周年帐目
gP3[=a"\ audited balance sheet 经审计的资产负债表
)Ii=8etdv auditor 核数师；核数主任；审计师
zy|hf<V auditor's certificate 核数师证明书；审计师证明书
P1t5-q auditor's report 核数师报告；审计师报告
'&9b*u";x( Aussie bond 澳元债券
;>~iCF k]? austerity budget 紧缩预算
mS0W@# |K Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
W h,kJis< Australia All Ordinaries Index 澳洲所有普通股票指数
gnQd#` Australian Dollar [AUD] 澳元
Yr+&|;DB Australian Options Market 澳大利亚期权市场
< *[(t;i Australian Securities Commission 澳洲证券事务监察委员会
'Gk|&^ Australian Society of Certified Practising Accountants 澳洲执业会计师公会
W;=ZQ5Lw Australian Stock Exchange 澳大利亚证券交易所
\21!NPXH2 Austrian Schilling [ATS] 奥地利先令
bu]bfnYi9 authentication 认证；鉴证
GB#7w82 authority to purchase 委托购买证；委购书
wNlp4Z'[ authorization 认可；核准；授权；授权书
fRi Hs\+ authorization by direction 指示授权
8 L:0Wp authorization by instruction 指令授权
(f)QEho7 authorization by warrant 令状授权
F Ekx&9] authorization of unit trust 单位信托的认可
s[hD9$VB> authorized agent 指定代理人
W/ERqVZR] authorized capital 法定资本
R$q:Ct authorized clerk 出市员
VD 4( authorized dealer 认可交易商
HkrNt/] authorized financial institution 认可财务机构
,D8 Tca\v authorized fund 认可基金
BEw(SQH authorized fund house 获授权的基金公司；认可基金公司
?IK[]=! authorized institution 认可机构
||hd (_W8 authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
;aSEv"iWX authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
=dPrG=A authorized insurer 获授权保险人；获认可承保人
+S$x}b'5q authorized investment 特准投资项目
]c08` authorized person 获授权人
s\@!J.Da authorized representative 获授权代表
hUqIjc uL4 authorized share capital 法定股本
5( 3tPbm{ automated quotation system 自动报价系统
GE |V^_|i Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
`,J\E<4J 自动交易系统〔香港期货交易所有限公司〕
L9T|* ?|| automatic adjustment mechanism 自动调整机制
_s^sZ{'2_ automatic adjustment system 自动调整系统
'h$1vT Automatic Clearing House 自动票据交换所
V[#jrwhA automatic exchange rates accumulation system 自动化汇率累集系统
7a2 uNt,X Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
]'hz+V31% automatic teller machine [ATM] 自动柜员机
zFlW\wc autopay 自动转帐
|1#*`2j\=9 available assets 可用资产
e7-U0rrE available fiscal reserve 现存财政储备
)<%GHDWL available profit 可用利润
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s% Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
U<zO R=_ average 平均；平均数；海损
m}rUc29cS, average basic salary 平均基本薪金
XOU
9r ( average consumer expenditure 平均消费开支；一般消费开支
4h- tR average cost 平均成本
{D$+~ lO average cost of land production 增辟土地平均成本
KrB"2e+J average daily turnover 平均每日成交额
uZCPxo g average daily wage rate 平均每日工资率
L+&$/1h] average expenditure pattern 平均开支模式
f mf(5 average growth rate 平均增长率
YH@^6Be9 average net fixed assets 固定资产平均净值
+d<o2n4! average of relatives 相对价格平均数
>HyZ~M average price 平均价格
cJMp`DQzc average propensity to consume 平均消费倾向；一般消费倾向
Nzf tc average propensity to save 平均储蓄倾向；一般储蓄倾向
v#TU7v?~ average rate 平均率
N^v"n*M0| average revenue 平均收入；平均收益
U<K)'l6#2n average stock 平均库存；平均存货
eot%T h?[ average yearly rent 平均年租
f<<1.4)oSV avoidance of double taxation 避免双重课税
+ JsMYv avoidance of tax 避税
