A:
Z|* !y]We A share Ａ股；甲类股份
Q-eCHr) abatement of tax 减税；减扣免税额
cAuY4RV ABN AMRO Bank N.V. 荷兰银行
Of[;Qn above-the-line expenditure 线上项目支出；经常预算支出
I+;-p ]~ above-the-line receipt 线上项目收入；经常预算收入
Lm%GR[tyQ ABSA Asia Limited 南非联合亚洲有限公司
J5yidymrpW absolute change 绝对数值变更
m{%t?w$Au absolute expenditure 实际开支
xWX*tJ 4 absolute guideline figure 绝对准则数字
[aqu }Su absolute interest 绝对权益
pa<q ZZ absolute order of discharge 绝对破产解除令
,,<PVTd absolute profit margin 绝对利润幅度
rrBAQY|. absolute value 实值；绝对值
9NpD!A&64< absolutely vested interest 绝对既得权益
F%/ h* absorbed cost 已吸收成本；已分摊成本
m7qqY
absorption 吸收；分摊；合并
}5 9U}@xC absorption rate 吸收率；摊配率；分摊率
y L1bS|@ ACB Finance Limited 亚洲商业财务有限公司
$u9]yiY.{ acceptable form of reciprocity 合理的互惠条件
s0W2?!>) acceptable rate 适当利率；适当汇率
O #kq^C} acceptance agreement 承兑协议
=VP=|g acceptance for honour 参加承兑
2+"r~#K* acceptor 承兑人；接受人；受票人
JXU2CyMY acceptor for honour 参加承兑人
8E^@yZo{ accident insurance 意外保险
\wav?;z Accident Insurance Association of Hong Kong 香港意外保险公会
1|Q vN1? accident insurance scheme 意外保险计划
5g
;a c~g accident year basis 意外年度基准
d/,E2i{I7 accommodation 通融；贷款
8c xai8 accommodation bill 通融票据；空头票据
NAFsFngqH accommodation party 汇票代发人
8 cWZ"v account balance 帐户余额；帐户结余
k|E]YvnfG account book 帐簿
0Z I(/r account collected in advance 预收款项
!~iGu\y account current book 往来帐簿
vS? odqi#n account of after-acquired property 事后取得的财产报告
IB5BO7J account of defaulter 拖欠帐目
;N=G=X|} account payable 应付帐款
Ug"rJMZG account payee only [A/C payee only] 只可转帐；存入收款人帐户
! . HnGb+ account receivable 应收帐款
g!J0L7 i| account receivable report 应收帐款报表
/Z%>ArAx account statement 结单；帐单；会计财务报表
I!: z,t< account title 帐户名称；会计科目
NCS!:d:Ry accountant's report 会计师报告
)j&" %[2F Accountant's Report Rules 会计师报告规则
F
# YPOH accounting and auditing procedure 会计与审计程序；会计与核数程序
bE\, }DTy Accounting Arrangements 《会计安排》
+: Ge_- accounting basis 会计基础
lE#m]D accounting by Official Receiver 破产管理署署长呈交的帐目
T1 Ta?b Accounting Circular 《会计通告》
*~VxC{ accounting class 会计类别
o'V%EQ accounting date 记帐日期；会计结算日期
Q9?t[ir accounting for money 款项核算
m7| RD]q& Accounting Officer 会计主任
xi'>m IT accounting period 会计报告期；会计期
^4$ 'KIq accounting policy 会计政策；会计方针
cPF<D$B accounting practice 会计惯例
;[0 &G6g accounting principle 会计准则
C 2F0tr| accounting record 会计记录
~oD8Rnf accounting report 会计报告
SW? p?< Accounting Services Branch [Treasury] 会计事务部〔库务署〕
E
l&h;N Accounting Society of China 中国会计学会
P`SnavQBt accounting statement 会计报表
/!&R9!6
: accounting system 会计制度；会计系统
& eZfQ27$ accounting transaction 会计事项；帐务交易
1cJsj accounting treatment 会计处理
o|8`>!hF accounting year 会计年度
t} p@:' accretion 增值；添加
HK=[U9 o? accrual 应计项目；应累算数目
NX6nQ accrual basis 应计制；权责发生制
^y_fRP~ accrual basis accounting 应计制会计；权责发生制会计
`sHuM * accrue 应累算；应计
+V( 5w`qx accrued benefit 应累算利益
I=Zx"'Um accrued charges 应计费用
i76 Yo5 accrued cumulative preference share dividend 应累算的累积优先股股息
?pGkk=,KB accrued expenses 应累算费用
3`V 1XE.; accrued interest payable 应付利息；应计未付利息
O/Y)&VG7 accrued interest receivable 应收利息；应计未收利息
(M-ZQ
- accrued right 累算权益
z4U9n'{ accruing profit 应累算的利润
%}Q&1P= accumulated fiscal reserve 累积财政储备
}=}>9DS M accumulated profit 累积利润；滚存溢利
b\55,La accumulated reserve 累积储备
Jobiq]|> accumulation of surplus income 累积收益盈余
U]4pA#*{| acquired assets 既得资产
yfNX7 acquisition 收购；购置；取得
l:(Rb-Wy acquisition cost 购置成本
iZ,YxN<R acquisition expenses 购置费用
6tjcAsV acquisition of 100% interest 收购全部股权
:os z acquisition of control 取得控制权
!dcwq;Ea acquisition of fixed assets 购置固定资产
{U!uVQC ' acquisition of shell “买壳”
R4 's7k acquisition price 收购价
4rNL":"O act of God 天灾
1&)_(|p[C acting partner 执事合伙人
|| B;o- active market 买卖活跃的市场；交投畅旺的市场；旺市
A2H4k|8 active partner 积极参与的合伙人
g[z.*y/ active trading 交投活跃
-7]Xjb5 actual circulation 实际流通
)9nE lb2 actual cost 实际成本
YE+$H%Jl! actual expenditure 实际开支；实际支出
- M5=r>1; actual income 实际入息；实际收入；实际收益
> H|` y@] actual market 现货市场
L;t)c actual price 现货价；实际价格
wo^Sy41bF actual profit 实际利润
b3$k9dmxV+ actual quotation 实盘；实际价位；实际报价
T3&`<%,f actual year basis 按实际年度计算
/\d$/~BFi actuals 实货
U HO_Z actuarial investigation 精算调查
] gb= actuarial principle 精算原则
S[:xqzyDg actuarial report 精算师报告
irBDGT~ Actuarial Society of Hong Kong 香港精算学会
g ^>#^rLU actuarial valuation 精算师估值
v Y|! actuary 精算师
V _^@ ad referendum agreement 暂定协议；有待覆核的协定
H^%.=kf ad valorem duty 从价税；按值征税
-`c :}m ad valorem duty system 从价税制
6)gd^{ ad valorem fee 从价费
q!, zq ad valorem tariff 从价关税
T)CzK<LbR additional allowance 额外免税额
^(x^6d additional amount for unexpired risk 未过期风险的额外款额
<I*x0BM= additional assessable profit 补加应评税利润
Q}AE.Ef@< additional assessment 补加评税
x2VBm$> additional commitment 额外承担
WgGm#I>K
additional commitment vote 额外承担拨款
7Hw< ojkt additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
}o dV_WT additional dependent parent allowance 供养父母额外免税额
|01? w | additional provision 额外拨款
bMoAD.} additional stamp duty 附加印花税
d}I (`%%) additional tax 补加税罚款；补加税款
#&!G"x7 Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
b
B adjudged bankrupt 被裁定破产
M~T.n)x2 adjudicated bankrupt 裁定破产人
D vkxI<Xa adjudication fee 裁定费；评定印花税额手续费；评估契据费
TQ :/RT adjudication of bankruptcy 裁定破产；宣告破产
d4^` }6 @ adjudication of insolvency 裁定无力偿还债务
Tp%(I"H'_; adjusted actual 经调整的实数；调整后的实数
QGnxQ{ko adjusted current assets 经调整的流动资产；调整后的流动资产
3eIr{xs adjusted figure 经调整的数字；调整后的数额
nY? adjusted liabilities 经调整的负债；调整后的负债
}k$4/7ri adjusted loss 经调整的亏损；调整后的亏损
wOgE|n adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
S9sR# adjusted profit 经调整的利润；调整后的利润
OJ>.-" adjusted surplus 经调整的盈余额；调整后的盈余额
Bn wzcl adjusted value 经调整的价值；调整后的价值
i k1tidw adjustment 调整；修订；理算〔保险〕
n(Y% Vmy adjustment centre 调剂中心
r x ~[Zs+* adjustment lag 调整过程的时间差距；调整时差
5t:8.%<UK adjustment mechanism 调整机制
<!^
[~` adjustment of loss 亏损调整
cSP*f0n,eo adjustment process 调整过程；调整程序
y7u^zH6wj adjustment range 调整幅度
> R^@Ww;|q administered exchange rate 受管制汇率
MLVB^<qkeH Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
j#A%q"]8 administration expenses 行政费用
US&B!Q:v administration fee 手续费；行政费
3C>q h{z" administration in bankruptcy 破产管理
JHV)ZOO administration order 遗产管理令
&M &{yc*% administrator 管理人；遗产管理人
A]`:VC=IU administrator of the estate 遗产管理人
j} H Fs0<L admission of debt 债项承认书
<_S@6 ? admission of proof 接纳债权证明
|lQ;ALH! advance 放贷款项；垫付款项；预支款项；预付款项
{kB `>VS advance account 暂支帐目；预付款帐户
G&{HTYP advance compensation 预付补偿金
| FM
} advance from shareholder 股东垫款
M7}Q=q\9 advance pending reimbursement 预支以待日后付还
|!z2oO advanced economy 先进经济体系
cL7g}$W $ advancement 预付；预付财产
aC=['a>) advances warrant 垫款令
~Vh =5J~ advancing 贷出
my\&h CE adverse balance 逆差
Iq5pAHm>M6 adverse exchange 逆汇
b}z`BRCc advertisement addressed to shareholders 在报章刊登的致股东通告
.#6MQJ]OH advice for collection 托收通知书
RNJ FSD. advice of drawing 提款通知书；汇票通知书
Va<H U:< advice of payment 付款通知
j RZ%} KX Advisory Committee [Securities and Futures Commission]
0NE{8O0;Fr 谘询委员会〔证券及期货事务监察委员会〕
~ 9o6 W", Advisory Committee on Diversification 经济多元化谘询委员会
lPq\=V affidavit 誓章；遗产申报誓章
oY9FK{ affidavit of no receipt 述明无收款的誓章
U..<iNQE5 affiliate 联号；联营公司；附属公司
[IX+M# mf affiliated company 附属公司；联号；联营公司
`H%G3M0a affirmation [estate duty] 非宗教式宣誓〔遗产税〕
:Hy] affordability 负担能力
n~0z_;5 African Development Bank [AfDB] 非洲开发银行
lP<I|O=z after-acquired property 事后取得的财产
Se^^E.Z,W after-hours dealing 市后交易
>wON\N0V_ after-tax profit 税后盈利；税后利润；税后溢利
bi[7!VQf agency agreement 代理协议
W.}].7}h agency expenses 代理机构的开支
xN->cA$A agency fee 代理费
y2Bh?>pg Agency Law 《代理法》
*7gT}O;p 5 agent 代理人；承销人
u:P~ j agent of company 公司代理人
|^n3{m agent's fee 代理人费；经纪费
! >.vh]8g aggregate 总计；总数；总体数字
nS.G~c| aggregate amount 总款额；总额
/MTf0^9 aggregate assets and liabilities 总体资产与负债
Fe=8O ^\ aggregate at constant price 按固定价格计算的总体数字
qt ?*MyfV aggregate demand 总需求
@s* ,xH E aggregate gross position 总持仓量
3}Xc 71|v aggregate limit 总限额
Mhpdao s aggregate of salaries tax 合计薪俸税
$g8}^1 aggregate performance 总体表现；总体业绩
^QL 877 aggregate supply 总体供应
-AD2I {C aggregate surplus 总盈余
| Fln8wB aggregate total 整体总额
C".1+ Um aggregate value 总值；合计价值
NlPS# aggregated basis 合计基准
2Oc$+St~8 aggregated net chargeable income 合计应课税入息实额
? 5|/
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2ypIq aggregation of incomes of husband and wife 夫妇入息合并计算
laREjN/\` aggregation of property 财产的总和
(|h:h(C agio 差价；贴水
jZ9[=? 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》
lu\o`m5wF Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
Iin# Wd-/ 《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》
b{[*N Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
4SVW/Zl.? 《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(9]: + Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
:b#%C
pR 《香港政府和大韩民国政府关于相互促进和保护投资协定》
i.a _C'<$ agreement for a settlement 授产协议
7nE"F!d+0 agreement for assignment 转让协议
7XAvd- agreement for sale 售卖协议；买卖协议
I M( u<c$ agreement for sale and purchase 买卖协议
e<+<lj " agreement for the payment of interest 支付利息协议
C3 ;[e0.1b agreement for the repayment of money 还款协议
d,#.E@Po agreement of reinsurance 再保险协议
GrI& ?=S^ Agricultural Bank of China 中国农业银行
ocA]M=3~k air passenger departure tax 飞机乘客离境税
wT_^'i*@I Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
o#hI 5 airport tax 机场税
KX+ey8@[ alcohol duty 酒精税
H#(<-)j0_ alienation 让与；让渡；转让
"ED8z|]j alimony 生活费；赡养费
:{ }_|]>K All Ordinaries Index [AOI] 所有普通股指数
.KA V) So" all risks 全险；综合险
|ng%PQq) All Sales Record for Stock Market 《股票市场成交报告》
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*VQ Allied Capital Resources Limited 新联财务有限公司
Ob@Hng% v all-items index [Consumer Price Index] 总指数〔消费物价指数〕
nB@UKX allocation letter 拨款信件
@z,*K_AKr allocation of fund 分配款项；预留款项
A|RR] CFJ allocation of profit 利润分配；溢利分配
D(X qyN-P allocation warrant 拨款令
oK+Lzb\d{M allotment 分配；配股
H'Qo\L4H allotment notice 股份配售通知；配股通知
d]B= *7] allotment of shares 股份分配
Z6s5M{mE allowable 可获宽免；免税的
\ aKd5@ allowable business loss 可扣除的营业亏损
?S`>> ^ allowable expenses 可扣税的支出
iD_T P allowance 免税额；津贴；备抵；准备金
S`g;Y
' allowance for debts 债项的免税额
<| F - Dd allowance for depreciation by wear and tear 耗损折旧免税额
kq/u,16@ allowance for funeral expenses 殡殓费的免税额
@ 6MA X" allowance for inflation 为通货膨胀而预留的款项；通胀准备金
W
kkxU.xXE allowance for repairs and outgoings 修葺及支出方面的免税额
mb1IQ & allowance to debtor 给债务人的津贴
xy^1US ,L1 alteration of capital 资本更改
vOT*iax0 alternate trustee 候补受托人
X0i3 _RVa amalgamation 合并
"sbBe73 m ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
Lo`F ambit of charges 征税范围；收费范围
4M`Xrfwm'[ amended valuation 经修订的估值
`i Yc<N` American Commodities Exchange 美国商品交易所
:t$A8+A+0 American Express Bank Limited 美国运通银行
{8CWWfHCD American Stock Exchange 美国证券交易所
tY_5Pz(@ amortization 摊销
UzQ$B> f amount due from banks 存放银行同业的款项
a vNLV amount due from banks abroad 存放海外银行同业的款项
PdE>@0X?M amount due from holding companies 控股公司欠款
7'j9rmTXs amount due from local banks 存放本港银行同业的款项
!#}>Hv^N amount due to banks 银行同业的存款
esq<xuZM4 amount due to banks abroad 海外银行同业的存款
6Z c)0I' amount due to holding companies 控股公司存款
lo:~a J8 amount due to local banks 本港银行同业的存款
Q"}s>]k3_ amount due to outport banks 外埠银行同业的存款
L3c*LL amount for note issue 发行纸币的款额
d6b.z P amount of bond 担保契据的款额
uQp_':\k amount of consideration 代价款额
n<R \w''x amount of contribution 供款数额
lX;mhJj! amount of indebtedness 负债款额
MUwVG>b8J~ amount of principal of the loan 贷款本金额
AzjMv6N amount of rates chargeable 应征差饷数额
@PXXt # amount of share capital 股本额
]N}]d
+^6 amount of sums assured 承保款额
Q_}n%P:u amount of variation 变动幅度
j
jY{Uq amount of vote 拨款数额
<94WZ?{p amount payable 应付款额
|5ONFd e"0 amount receivable 应收款额
FdxsU DL Amsterdam Stock Exchange 阿姆斯特丹证券交易所
[x_s/"Md; analysis 分析
rm|7
[mK ancillary risk 附属风险
%V_eJC""? annual account 周年帐目；周年帐目报表；年度决算；年结
mw+j|{[ annual accounting date 年结日期
h$&rE@N| annual allowance 每年免税额；年积金；年度津贴；年津
FAtWsk*pgY annual balance 年度余额
\R Z3Hh annual disposable income 每年可动用收入
y4<+- annual estimates 周年预算
qS]G&l6QF annual fee 年费
(#u{ U= annual general meeting 周年大会
}tR'H z 2 annual growth rate 年增率；每年增长率
qJ Gm8^b- annual long-term supplement 长期个案每年补助金
=] KIkS 3 annual pensionable emolument 可供计算退休金的年薪
e^frVEV annual report 年报
[=~!w_ Annual Report on the Consumer Price Index 《消费物价指数年报》
iS-K
~qa annual return 周年报表；周年申报表；每年报税表格
/0\QL+^! Annual Return Rules 《周年报表规则》
HD00J]y_ annual review of consumer prices 每年消费物价回顾
4*8&[b annual roll-forward basis 逐年延展方式
Czh8zB+r annual salary 年薪
C'<'7g4 annual statement 年度报表；年度决算表
u}CG>^0C 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
%EIUAG annuitant 年金受益人
$rB!Ex{@ac annuity 年金
?`i|" y # annuity contract 年金合约
b%<jUY annuity on human life 人寿年金
P#bm uCOS antecedent debt 先前的债项
]Zv , ante-dated cheque 倒填日期支票
=ZMF ]| anticipated expenditure 预期开支
1 ypjyu anticipated net profit 预期纯利
jkCHi @ anticipated revenue 预期收入
*1,=qRjL anti-inflation measure 反通货膨胀措施
)0F^N U anti-inflationary stance 反通货膨胀立场
&#,v_B)a_E apparent deficit 表面赤字
lk o3]A3 apparent financial solvency 表面偿债能力
ULu O0\W apparent partner 表面合伙人
8bGD application for personal assessment 个人入息课税申请书
k+txb? application of fund 资金应用
*-7fa0< application to release as liquidator and to destruct the books of accounts and documents
i-"<[*ePd 申请免除清盘人职务及毁灭帐簿与文件
F*!gzKZ" appointed actuary 委任精算师
\7DCwu[0M appointed auditor 委任核数师；委任审计师
hU+#S(t>b appointed trustee 委任的受托人
p XNtN5@FQ appointer 委任人
Cz[5Ug'V apportioned pro rata 按比例分摊
~Jxlj(" 0( apportionment 分配；分摊
5~yQ>h Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
s
kY0 \V apportionment formula 分摊方程式
*vD/(&pQ1: apportionment of estate duty 遗产税的分摊
)BpIxWd? appraisal 估价；评估
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sGlM q appreciable growth 可观增长
v C-[#]< appreciable impact 显着影响
: SdIU36 appreciable increase 可观增长
l3\9S#3-^ appreciation 增值；升值
I*9 Gb$]= appreciation against other currencies 相对其他货币升值
wRj~Qv~E appreciation of the exchange value of Hong Kong dollar 港元汇值上升
x' ?.~ appreciation tax 增值税
/O_0=MLp appropriation 拨款；拨用；拨付
w&9F>`VET appropriation account 拨款帐目
Pgx+\;w" Appropriation Bill 拨款法案
rr>IKyI' appropriation-in-aid system 补助拨款办法
c%b\CP\)W approved assets 核准资产
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%Uw;d approved basket stock 认可一篮子证券
-$b?rt]h1g approved budget 核准预算
TftOYY.hQ approved charitable donation 认可慈善捐款
#yX^?+Rc approved charitable institution 认可慈善机构
,A^L=+ approved currency 核准货币；认可货币
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VVR*n| approved estimates 核准预算
vg5E/+4gp% approved estimates of expenditure 核准开支预算
PQQgDtiH approved overseas insurer 核准海外保险人
svF*@(- P# approved overseas trust company 核准海外信托公司
)'w]YIv9 approved pooled investment fund 核准汇集投资基金
e5FCqNip' approved provident fund scheme 认可公积金计划
s^obJl3 approved provision 核准拨款
]y$)%J^T approved redeemable share 核准可赎回股份
1RmBtx\< approved regional stock 认可地区性证券
YdPlN];[ approved retirement scheme 认可退休金计划
Q-:Ah:/ approved subordinated loan 核准附属贷款
C CC 4(v arbitrage 套戥；套汇；套利
MG;4M>H arbitrageur 套戥者；套汇者
|_!PD$i- arbitrary amount 临时款项
d"z *Nb arrangement 措施；安排；协定
W&Y4Dq^ arrears 欠款
9]"\"ka3> arrears of pay 欠付薪酬
0qOM7 8rE arrears of revenue 逾期未收税款；逾期未收的帐项
4
3}qaf [ articles of association 组织章程；组织细则；组织章程细则
kVy"+ ZebK Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
(6 9kvA&|q ascertainment of profit 确定利润
Lqg7D\7j "Asia Clear" “亚洲结算系统”
|.^^|@+ Asia Commercial Bank Ltd. 亚洲商业银行有限公司
KwY`<t1lA; Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
4U_rB9K$ Asian Development Fund [ADF] 亚洲发展基金
))c*_n Asian dollar bond 亚洲美元债券
*sIi$1vHu Asian dollar market 亚洲美元市场
Kw)C{L5a Asian dollar rate 亚洲美元利率
R65;oJh Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
r7zf+a] Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
+SP! R[a asked price 沽盘；喊价；索价；卖方报价
h]G6~TYI5 assessable income 应评税入息
4KN0i assessable loss 应评税亏损
,q{lYX83S assessable profit 应评税利润
# Lu4OSM+ assessable value 应评税值
,"4X&>_f assessed profit 估定利润
=iA"; x assessed value 经评估价值
c }g$1of87 assessment 评税；评定；估价；评税单
:DF`A( assessment number 评税编号；估价编号
vbW\~x f assessment of additional tax 补加税评税
89 _&X[X assessment of performance 业绩评估；实绩评价
j FI]54, Assessor 评税主任
,:\zXESy4 asset price bubbles 资产价格泡沫
ZYpD8u6U asset-backed securities 具资产保证的证券
QSlf=VK*y assets accretion 资产增值
`K1PGibV assets and liabilities 资产与负债
vq@#Be?@
assets betterment statement 资产递增表；资产改进表
T1Ln)CS?9 assets lending 实物放款；有抵押贷款
kW*W4{Fth assets of the company passing on the death 死者去世时转移的公司资产
?etj.\q6 assets pledged as security for liabilities 用作负债抵押的资产
q{N lF$X assets portfolio 资产投资组合
hfVzzVX: assets price 资产价格
YB(#]H|8S assets quality 资产质素
*R1d4|/G assets realization 资产变现
F<XD^sO assets refinancing arrangement 资产再集资安排
?Vb=4B{~ assets securitization 资产证券化
^ ^U)WB assets situated outside Hong Kong 在香港以外地方的资产
D(W7O>5vQ2 assets stripping 削减资产；拆卖资产
t/4/G']W assets value 资产值
!YuON6{) assignee 承让人
qX}dbuDE"P assignment 转让；转让书；转让契
2l;ge>D J assignment of interest 权益转让
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assignment of letters patent and trade mark 专利证书及商标转让
>xk:pL*o` assignment of property 物业转让；物业转让书
oQE_?">w assignment right 转让权
3M5=@Fwkr assignor 转让人
vErbX3RY2 associate 有联系的人；有关连人士；相联者；合伙人；联系人
aTs y)=N Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
l a6 e` associate member 附属会员
NWq [22X
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6Wcn(h8%* associated company 相联公司；联属公司
0.3[=a4 3 associated corporation 相联法团
|$i1]Dr6 Association of Chartered Certified Accountants [ACCA] [United Kingdom]
dRar NW 公认会计师公会〔英国〕
`\}zm~ Association of Futures Exchange Brokers 香港期货经纪协会
zj hR9 Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
0o\=0bH& s association of underwriters 承保人组织
y[Fw>g1`q assumption of control 接管
*AJezhR assurance 担保；保险；转易；转易书
! 7#froh assurance of interest 权益的转易
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at 19XX price 按一九ＸＸ年价格计算
`OF g.R| at a discount 按赔价计算；按贴水价格计算；打折扣
pRa oR at a premium 按溢价计算；按升水价格计算
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t-T0; at call 通知付款；按通知
Y?q*hS0!H at constant market price 按固定市价计算
2 T{-J!k at constant price 按固定价格计算
wN%D M)* k at cost 按成本计算
Z2Y583 D at current market price 按当时市价计算；按现时市价计算
w Lg:YM" at current price 按当时价格计算；按现时价格计算
S
-mz xj at factor cost 按要素成本计算；按生产要素成本计算
%[31ZFYB at money-of-the-day price 按付款当日价格计算
E,nYtn|B at or better 按指定或较佳价位〔买卖指令〕
d%"@#bB at par 按面值计算；平价
{yl/T:Bh& at sight 见票即付
`~s,W.Eu4 at the close 按收市盘
= Am*$wGI at the opening 按开市盘
A1&>L9nUx attestation 见证；见证条款
7Ohu$5\ at-the-money option 平价期权
L< nkI attorney 受权人；受托代表人
A+Pm "| attornment 新拥有人承认书
:7AauoI attributable profit 可归属利润
mqfEs0~I attributable share value 可归属股份价值
=iQ`F$ M Auckland Stock Exchange 奥克兰证券交易所
=FC;d[U auction 拍卖
p{pzOMi6 auctioneer 拍卖商
}<x!95 audit 审计；核数
V-o`L`(F` Audit Commission 审计署
-^NAHE$bW Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
wr6xuoH 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
8aIq#v audit review 帐目审查
jL[Is2<@
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
;B c<u[G audited account 审计帐目；经审计的帐目
9 h{:!
audited annual account 经审计的周年帐目
"$wPq@ audited balance sheet 经审计的资产负债表
u{dN>} { auditor 核数师；核数主任；审计师
R,b O{2O auditor's certificate 核数师证明书；审计师证明书
%v6]>FNP'3 auditor's report 核数师报告；审计师报告
]idD&5gd Aussie bond 澳元债券
%W|Zj QI^ austerity budget 紧缩预算
@XSu?+s) Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
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km: '1r Australia All Ordinaries Index 澳洲所有普通股票指数
a(QZZq};S Australian Dollar [AUD] 澳元
hSf#;=9' Australian Options Market 澳大利亚期权市场
d$C|hT Australian Securities Commission 澳洲证券事务监察委员会
B7QtB3bn Australian Society of Certified Practising Accountants 澳洲执业会计师公会
lr= !:D =K Australian Stock Exchange 澳大利亚证券交易所
Bo\dt@0; Austrian Schilling [ATS] 奥地利先令
R< YY f^y authentication 认证；鉴证
8f`b=r(a> authority to purchase 委托购买证；委购书
h,RUL authorization 认可；核准；授权；授权书
! B38!
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"oGM> @q=B authorization by instruction 指令授权
r :\ 5/0( authorization by warrant 令状授权
ff+9(P>* authorization of unit trust 单位信托的认可
=2V;B authorized agent 指定代理人
f 4 ;8? authorized capital 法定资本
JV*,!5 authorized clerk 出市员
-W"0,.Dvg authorized dealer 认可交易商
1RO gUJ; authorized financial institution 认可财务机构
?9h o| authorized fund 认可基金
^T
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("@V{< 7(t authorized institution 认可机构
*'S%gR=Aa+ authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
6}FDL B A authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
x @R A1&c authorized insurer 获授权保险人；获认可承保人
jm!C^5 ! authorized investment 特准投资项目
af5`ktx authorized person 获授权人
_=M'KCL*) authorized representative 获授权代表
1H@rNam& authorized share capital 法定股本
)jZ=/ xG automated quotation system 自动报价系统
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Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
'C8=d(mR=m 自动交易系统〔香港期货交易所有限公司〕
#?d#s19s automatic adjustment mechanism 自动调整机制
0GR9C%"] automatic adjustment system 自动调整系统
<("w'd} Automatic Clearing House 自动票据交换所
m.g@S30 automatic exchange rates accumulation system 自动化汇率累集系统
v pw&"?T Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
"+ J wS automatic teller machine [ATM] 自动柜员机
$}c@S0%P" autopay 自动转帐
2A;[Ek6{q available assets 可用资产
cg5{o|x available fiscal reserve 现存财政储备
uNGxz*e available profit 可用利润
] ,aAzjZ Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
x!Y@31!Dy average 平均；平均数；海损
V# %spW average basic salary 平均基本薪金
6 G})h! average consumer expenditure 平均消费开支；一般消费开支
x; ]{ 8#-z average cost 平均成本
0\ <-R average cost of land production 增辟土地平均成本
r4>I?lD average daily turnover 平均每日成交额
a9_KQ=& CI average daily wage rate 平均每日工资率
JBJ7k19; average expenditure pattern 平均开支模式
]O `
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<UL|%9 =~ average net fixed assets 固定资产平均净值
9<r}s average of relatives 相对价格平均数
)'CEWc% average price 平均价格
]|BSX-V.%i average propensity to consume 平均消费倾向；一般消费倾向
MOeLphY average propensity to save 平均储蓄倾向；一般储蓄倾向
hd
BC ^n average rate 平均率
A0k>Nb\c3 average revenue 平均收入；平均收益
1^>g>bn_" average stock 平均库存；平均存货
E"yf !* average yearly rent 平均年租
r/<J Y5 avoidance of double taxation 避免双重课税
"4AQpD avoidance of tax 避税
