A:
' ` 0kW_' A share Ａ股；甲类股份
/az}<r8 abatement of tax 减税；减扣免税额
X?,ly3, ABN AMRO Bank N.V. 荷兰银行
up[9L | above-the-line expenditure 线上项目支出；经常预算支出
p.{M s n above-the-line receipt 线上项目收入；经常预算收入
Gp0H[-oF ABSA Asia Limited 南非联合亚洲有限公司
r-M:YB absolute change 绝对数值变更
!PQ%h/ix absolute expenditure 实际开支
k A `Z#yu absolute guideline figure 绝对准则数字
9FB[`} absolute interest 绝对权益
N=1zhI:VaQ absolute order of discharge 绝对破产解除令
Lu.D,oP absolute profit margin 绝对利润幅度
0GUm~zi1 absolute value 实值；绝对值
P`/;3u/P absolutely vested interest 绝对既得权益
cL 31g_u absorbed cost 已吸收成本；已分摊成本
l@ +lUx8 absorption 吸收；分摊；合并
K? ;_T$^K absorption rate 吸收率；摊配率；分摊率
ET]PF ,` ACB Finance Limited 亚洲商业财务有限公司
lHRs3+ acceptable form of reciprocity 合理的互惠条件
cE{hy 7cH acceptable rate 适当利率；适当汇率
sVk+E'q acceptance agreement 承兑协议
|eN#9Bm acceptance for honour 参加承兑
|Ai/q6u acceptor 承兑人；接受人；受票人
W'aZw 9 acceptor for honour 参加承兑人
RrFq" accident insurance 意外保险
~}uv4;0l] Accident Insurance Association of Hong Kong 香港意外保险公会
v"nN[_T accident insurance scheme 意外保险计划
uvN Lm]* accident year basis 意外年度基准
L -B"P& accommodation 通融；贷款
PI
KQ}aq= accommodation bill 通融票据；空头票据
$]V,H" accommodation party 汇票代发人
(mO{ W account balance 帐户余额；帐户结余
K U 2LJ_~Y account book 帐簿
[]i/\0C^ account collected in advance 预收款项
+iS'$2)@ account current book 往来帐簿
l@;UwnI account of after-acquired property 事后取得的财产报告
/ z<7gd~oU account of defaulter 拖欠帐目
)7$1Da|. account payable 应付帐款
_n6ge*,E account payee only [A/C payee only] 只可转帐；存入收款人帐户
Z XCq> account receivable 应收帐款
rF9|xgFK account receivable report 应收帐款报表
y^PQgzm] account statement 结单；帐单；会计财务报表
#Tc]L<." account title 帐户名称；会计科目
gMN >`Z`fV accountant's report 会计师报告
gYeKeW3) Accountant's Report Rules 会计师报告规则
|l4tR accounting and auditing procedure 会计与审计程序；会计与核数程序
L<t >o":o Accounting Arrangements 《会计安排》
UQ0S f u accounting basis 会计基础
cyM9[X4rC accounting by Official Receiver 破产管理署署长呈交的帐目
9((BOq Accounting Circular 《会计通告》
9+:SS1_ accounting class 会计类别
2TFb!?/RQ accounting date 记帐日期；会计结算日期
'}4z=f`} accounting for money 款项核算
I5nxY)v Accounting Officer 会计主任
0 ge"ISK accounting period 会计报告期；会计期
xwuGJ accounting policy 会计政策；会计方针
Rz sgPk accounting practice 会计惯例
i-.]onR accounting principle 会计准则
v'Y0 |9 c accounting record 会计记录
#'DrgZ)W accounting report 会计报告
:G.u{cw Accounting Services Branch [Treasury] 会计事务部〔库务署〕
g mdJ8$ Accounting Society of China 中国会计学会
Cz1Q@<) accounting statement 会计报表
s ;3k#-w accounting system 会计制度；会计系统
/"(`oe< accounting transaction 会计事项；帐务交易
OD@k9I[ accounting treatment 会计处理
ZmLA 4 < accounting year 会计年度
,/fB~On- accretion 增值；添加
?;GbK2\bj accrual 应计项目；应累算数目
y?6J%~\WP accrual basis 应计制；权责发生制
Mh =yIx</ accrual basis accounting 应计制会计；权责发生制会计
^sF/-/ {?U accrue 应累算；应计
-_*ux! accrued benefit 应累算利益
Ow#a|@ accrued charges 应计费用
6TR` O accrued cumulative preference share dividend 应累算的累积优先股股息
d}RU-uiW accrued expenses 应累算费用
r \PO?1 accrued interest payable 应付利息；应计未付利息
c-GS:'J{ accrued interest receivable 应收利息；应计未收利息
tPp9=e2[s accrued right 累算权益
`EXo =Dqc accruing profit 应累算的利润
OLH[ F accumulated fiscal reserve 累积财政储备
`49: !M$i accumulated profit 累积利润；滚存溢利
8"'Z0
Ey accumulated reserve 累积储备
?l> <?i accumulation of surplus income 累积收益盈余
MG}rvzn @ acquired assets 既得资产
o+],L_Ab acquisition 收购；购置；取得
lU\v8!Ji acquisition cost 购置成本
ff;9P5X acquisition expenses 购置费用
x?"+Or.h acquisition of 100% interest 收购全部股权
lXT+O JF acquisition of control 取得控制权
T'ko =k acquisition of fixed assets 购置固定资产
+g9C k lJ acquisition of shell “买壳”
z|M+
FHl$ acquisition price 收购价
C
vOH* K' act of God 天灾
N*1{yl76x acting partner 执事合伙人
s![Di active market 买卖活跃的市场；交投畅旺的市场；旺市
+^6a$ N active partner 积极参与的合伙人
h tuYctu` active trading 交投活跃
g AudL)X actual circulation 实际流通
o8 B$6 w:_ actual cost 实际成本
3(oB[9]s actual expenditure 实际开支；实际支出
"W b>y*S actual income 实际入息；实际收入；实际收益
K^ 5 f
actual market 现货市场
yI{4h $c actual price 现货价；实际价格
.),Fdrg actual profit 实际利润
9#>t% IF~ actual quotation 实盘；实际价位；实际报价
ixvF `S9 actual year basis 按实际年度计算
,q K'! actuals 实货
<"hq }B actuarial investigation 精算调查
ip+?k<]z actuarial principle 精算原则
UfkQG`G9 H actuarial report 精算师报告
9Ai 3p Actuarial Society of Hong Kong 香港精算学会
@$7'{* actuarial valuation 精算师估值
,
3&D A actuary 精算师
_' mK=`>u ad referendum agreement 暂定协议；有待覆核的协定
l!*!)qCB(S ad valorem duty 从价税；按值征税
!h ugn6 ad valorem duty system 从价税制
J a7yq{j ad valorem fee 从价费
O`^dy7>{U ad valorem tariff 从价关税
Z[G[. \0 additional allowance 额外免税额
#rI4\K additional amount for unexpired risk 未过期风险的额外款额
==Ah& ){4^ additional assessable profit 补加应评税利润
oWLv-{08 additional assessment 补加评税
6no&2a|D additional commitment 额外承担
uPVO!`N3 additional commitment vote 额外承担拨款
yog( additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
?:Sqh1-z additional dependent parent allowance 供养父母额外免税额
hnnVp_<] additional provision 额外拨款
8b[<:{[YB additional stamp duty 附加印花税
Z]SUr`Z additional tax 补加税罚款；补加税款
D & Bdl5g Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
f z J^`
adjudged bankrupt 被裁定破产
rqWD#FB=z adjudicated bankrupt 裁定破产人
5v[2R.eT- adjudication fee 裁定费；评定印花税额手续费；评估契据费
z q'KX/o adjudication of bankruptcy 裁定破产；宣告破产
vn x+1T adjudication of insolvency 裁定无力偿还债务
`]I p`_{ adjusted actual 经调整的实数；调整后的实数
P_.zp5> adjusted current assets 经调整的流动资产；调整后的流动资产
Tt WWq5X| adjusted figure 经调整的数字；调整后的数额
5h l!z A? adjusted liabilities 经调整的负债；调整后的负债
z7s}-w, adjusted loss 经调整的亏损；调整后的亏损
| /X+2K}3 adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
S[e> 8 adjusted profit 经调整的利润；调整后的利润
- 4v2] adjusted surplus 经调整的盈余额；调整后的盈余额
j"
5 +"j adjusted value 经调整的价值；调整后的价值
Oj >;[O" adjustment 调整；修订；理算〔保险〕
T( =Z0M adjustment centre 调剂中心
LlcH#L$ adjustment lag 调整过程的时间差距；调整时差
&9ERl Z( A adjustment mechanism 调整机制
Q%QIr adjustment of loss 亏损调整
pG^>y0 adjustment process 调整过程；调整程序
W.(Q
u-AE( adjustment range 调整幅度
d$HPpi1LL administered exchange rate 受管制汇率
ROJ=ZYof Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
(&1 56 5 administration expenses 行政费用
,: Ij@u>) administration fee 手续费；行政费
,R}9n@JI^Y administration in bankruptcy 破产管理
=<X4LO)C administration order 遗产管理令
GGU>={D) administrator 管理人；遗产管理人
&9EcgazV administrator of the estate 遗产管理人
J%IKdxa admission of debt 债项承认书
fp?/Dg"49. admission of proof 接纳债权证明
4vi [hiV advance 放贷款项；垫付款项；预支款项；预付款项
F):1@.S advance account 暂支帐目；预付款帐户
avY<~-44B advance compensation 预付补偿金
.wPI %5D advance from shareholder 股东垫款
;TL>{"z`x advance pending reimbursement 预支以待日后付还
Zg3
/,:1 advanced economy 先进经济体系
M%bD7naBq advancement 预付；预付财产
r<[G~n advances warrant 垫款令
Tq,dlDDOR advancing 贷出
=@P]eK/ adverse balance 逆差
M Al4g+es adverse exchange 逆汇
>W6?!ue_ advertisement addressed to shareholders 在报章刊登的致股东通告
g*;z V i advice for collection 托收通知书
fwi
- advice of drawing 提款通知书；汇票通知书
0*,] `A= advice of payment 付款通知
bh+m_$X~ Advisory Committee [Securities and Futures Commission]
pHKc9VC 谘询委员会〔证券及期货事务监察委员会〕
ojx2[a\ Advisory Committee on Diversification 经济多元化谘询委员会
,rX|_4 n* affidavit 誓章；遗产申报誓章
@!*I
mNMI affidavit of no receipt 述明无收款的誓章
# '97mg affiliate 联号；联营公司；附属公司
dN@C)5pm5` affiliated company 附属公司；联号；联营公司
S])*LUi affirmation [estate duty] 非宗教式宣誓〔遗产税〕
G5NAwpZf affordability 负担能力
]VaMulb4 African Development Bank [AfDB] 非洲开发银行
'yR\%#s6 after-acquired property 事后取得的财产
?(Xy 2%v after-hours dealing 市后交易
h\4enu9[RL after-tax profit 税后盈利；税后利润；税后溢利
*-&+;|mM agency agreement 代理协议
< =!FB8 . agency expenses 代理机构的开支
xHe "c< agency fee 代理费
] 4B&8n! Agency Law 《代理法》
RBpv40n0 agent 代理人；承销人
^@)*voP#G agent of company 公司代理人
pp +z5 agent's fee 代理人费；经纪费
ZyV^d3F@$ aggregate 总计；总数；总体数字
| Es,$ aggregate amount 总款额；总额
(gUVZeVFP aggregate assets and liabilities 总体资产与负债
Zd]ua_)I%[ aggregate at constant price 按固定价格计算的总体数字
H#3Ma1z aggregate demand 总需求
hV NT aggregate gross position 总持仓量
QTU$mC] aggregate limit 总限额
B D [<>Wm aggregate of salaries tax 合计薪俸税
sj&1I.@,> aggregate performance 总体表现；总体业绩
0 *]Z C'pm aggregate supply 总体供应
}" STc&1 aggregate surplus 总盈余
y
m?uj4I{ aggregate total 整体总额
"}b/[U@> aggregate value 总值；合计价值
yJdkD VxYr aggregated basis 合计基准
v?l*jr1-2 aggregated net chargeable income 合计应课税入息实额
.ZupsS 9l aggregation 合并计算；合计；总和
@xr}(. aggregation of incomes of husband and wife 夫妇入息合并计算
2L S9 1 aggregation of property 财产的总和
esd9N'.Q* agio 差价；贴水
~<"{u-q#K Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
19i =kdH Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
cRWYS[ O?- 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
_
Gkb[H&RZ Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
aZmac'cz{ 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
SmV }Wf Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
2tS, q_-= 《香港政府和大韩民国政府关于相互促进和保护投资协定》
`We?j 7O agreement for a settlement 授产协议
FAq9G-\B agreement for assignment 转让协议
q:m qA$n agreement for sale 售卖协议；买卖协议
dB8 e agreement for sale and purchase 买卖协议
~BgNM O;| agreement for the payment of interest 支付利息协议
Fnuheb'&m agreement for the repayment of money 还款协议
[j?<& ^SW agreement of reinsurance 再保险协议
2^)_XVX1 Agricultural Bank of China 中国农业银行
_Nf%x1m5s air passenger departure tax 飞机乘客离境税
->W rBO Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
7! ~)a airport tax 机场税
9 u>X,2gUR alcohol duty 酒精税
:H/Rhx= alienation 让与；让渡；转让
UPkc-^BN alimony 生活费；赡养费
db.~^][k All Ordinaries Index [AOI] 所有普通股指数
OG^#e+ all risks 全险；综合险
o4,9jk$ All Sales Record for Stock Market 《股票市场成交报告》
k)a gbx Allied Capital Resources Limited 新联财务有限公司
R#Z
m[S all-items index [Consumer Price Index] 总指数〔消费物价指数〕
VP^{-mDph allocation letter 拨款信件
%1 rN6A!% allocation of fund 分配款项；预留款项
`8 2^!7 ! allocation of profit 利润分配；溢利分配
4+Y9":< allocation warrant 拨款令
V=E5pB`Pr allotment 分配；配股
!Hj
7|5 allotment notice 股份配售通知；配股通知
8aVj@x$' allotment of shares 股份分配
,D' bIk allowable 可获宽免；免税的
GK { ~n allowable business loss 可扣除的营业亏损
1_> w|6;e allowable expenses 可扣税的支出
nMOXy\&mI allowance 免税额；津贴；备抵；准备金
n66b(6"mO2 allowance for debts 债项的免税额
0+k= gO allowance for depreciation by wear and tear 耗损折旧免税额
)Mh5q&ow allowance for funeral expenses 殡殓费的免税额
?Skv2!X| allowance for inflation 为通货膨胀而预留的款项；通胀准备金
_8wT4|z5 allowance for repairs and outgoings 修葺及支出方面的免税额
8<
"lEL| allowance to debtor 给债务人的津贴
/EwNMU*6 alteration of capital 资本更改
Y r8gKhv W alternate trustee 候补受托人
\cQ+ 9e) amalgamation 合并
hmI>
7@& ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
R.rE+gxO1 ambit of charges 征税范围；收费范围
h_B
nQZ\ amended valuation 经修订的估值
_ 3{8Zg American Commodities Exchange 美国商品交易所
70Ei< American Express Bank Limited 美国运通银行
<q=]n%nX American Stock Exchange 美国证券交易所
n M `pnR_ amortization 摊销
!X1
KOG amount due from banks 存放银行同业的款项
v"dl6%D" amount due from banks abroad 存放海外银行同业的款项
uf`/-jY amount due from holding companies 控股公司欠款
8< z amount due from local banks 存放本港银行同业的款项
C <H$}f amount due to banks 银行同业的存款
zS `>65}e amount due to banks abroad 海外银行同业的存款
NYPjN9L amount due to holding companies 控股公司存款
&7KX`%K"D amount due to local banks 本港银行同业的存款
l?KP /0` amount due to outport banks 外埠银行同业的存款
"MDy0Tj8EN amount for note issue 发行纸币的款额
zI_pP?4;.q amount of bond 担保契据的款额
=j8g6# 'u amount of consideration 代价款额
4TcW% amount of contribution 供款数额
Bb7Vf7>
amount of indebtedness 负债款额
oSH]TL2@Cd amount of principal of the loan 贷款本金额
*- @@t+3 amount of rates chargeable 应征差饷数额
:~~\{fm amount of share capital 股本额
g8]$BhRIfr amount of sums assured 承保款额
qR^+K@ *| amount of variation 变动幅度
!
;R}= amount of vote 拨款数额
1Ch0O__2L amount payable 应付款额
/?S,u,R amount receivable 应收款额
jNAboSf2Y Amsterdam Stock Exchange 阿姆斯特丹证券交易所
/Mw0 <# analysis 分析
P]4@|u;=6[ ancillary risk 附属风险
,DCrhk annual account 周年帐目；周年帐目报表；年度决算；年结
C{YTHN n annual accounting date 年结日期
]gVW&3ZW annual allowance 每年免税额；年积金；年度津贴；年津
Zc =#Y annual balance 年度余额
z*WQ=l2 annual disposable income 每年可动用收入
7+m.:~H3 } annual estimates 周年预算
Jg@eGs\* annual fee 年费
U-#vssJhk annual general meeting 周年大会
K?=g
IC: annual growth rate 年增率；每年增长率
8e_9u@p+w annual long-term supplement 长期个案每年补助金
`12Y2W 9 annual pensionable emolument 可供计算退休金的年薪
M"8?XD% annual report 年报
D/tFN+|P Annual Report on the Consumer Price Index 《消费物价指数年报》
f4^\iZ{`G annual return 周年报表；周年申报表；每年报税表格
_j]vR Annual Return Rules 《周年报表规则》
-V:7j8 annual review of consumer prices 每年消费物价回顾
~ \ Udl annual roll-forward basis 逐年延展方式
"O%xQ N annual salary 年薪
da$ErN '{ annual statement 年度报表；年度决算表
Bacmrf 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
CMYk xU annuitant 年金受益人
D#11
N^-K annuity 年金
@Cl1G annuity contract 年金合约
La si)e=$< annuity on human life 人寿年金
t8Giv 89{ antecedent debt 先前的债项
8[u$CTl7a ante-dated cheque 倒填日期支票
cB7'>L anticipated expenditure 预期开支
n Zz Gak anticipated net profit 预期纯利
%Pk@ `t (3 anticipated revenue 预期收入
/? :q9Wy anti-inflation measure 反通货膨胀措施
9<"l!noy anti-inflationary stance 反通货膨胀立场
@*JS[w$1 apparent deficit 表面赤字
6{2 9cX. apparent financial solvency 表面偿债能力
N)X51; + apparent partner 表面合伙人
C 4\Q8uK application for personal assessment 个人入息课税申请书
CoM?cS S application of fund 资金应用
0l pUn74F application to release as liquidator and to destruct the books of accounts and documents
/ KxZ+Ww>v 申请免除清盘人职务及毁灭帐簿与文件
] dnB , appointed actuary 委任精算师
fUB+9G(Bx appointed auditor 委任核数师；委任审计师
Ml+O -
3T appointed trustee 委任的受托人
[?F]S:/i appointer 委任人
Bmi9U apportioned pro rata 按比例分摊
:JzJ(q/ apportionment 分配；分摊
@BqSu|'Du, Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
nPjN\Es6 apportionment formula 分摊方程式
E1>zKENN; apportionment of estate duty 遗产税的分摊
4z,n:>oH appraisal 估价；评估
vFsl]|<;8 appreciable growth 可观增长
>\>!Q V1@ appreciable impact 显着影响
s@|TQ9e |j appreciable increase 可观增长
J\\o# -H appreciation 增值；升值
?^
`EI} g appreciation against other currencies 相对其他货币升值
$e,'<Jl appreciation of the exchange value of Hong Kong dollar 港元汇值上升
"ax"k0 appreciation tax 增值税
* v u appropriation 拨款；拨用；拨付
~ tqDh( appropriation account 拨款帐目
]}BT'fky# Appropriation Bill 拨款法案
e ",0Er FT appropriation-in-aid system 补助拨款办法
\Gy+y` approved assets 核准资产
I Hj9n>c)[ approved basket stock 认可一篮子证券
q#.+P1"U approved budget 核准预算
] D|Hq4ug approved charitable donation 认可慈善捐款
m"mU:-jk` approved charitable institution 认可慈善机构
)5ISkbsxD approved currency 核准货币；认可货币
9C\@10 D approved estimates 核准预算
u'aWvN y+ approved estimates of expenditure 核准开支预算
1)ZdkTF@H approved overseas insurer 核准海外保险人
xu* dPG)v approved overseas trust company 核准海外信托公司
6q~*\KRk approved pooled investment fund 核准汇集投资基金
u$mp%d8 approved provident fund scheme 认可公积金计划
i
UW.$1l approved provision 核准拨款
Nrk/_0^ approved redeemable share 核准可赎回股份
q%k _C0 approved regional stock 认可地区性证券
}G 1hB#j approved retirement scheme 认可退休金计划
n }4L q^$ approved subordinated loan 核准附属贷款
NU!B|l arbitrage 套戥；套汇；套利
S{c;n*x f arbitrageur 套戥者；套汇者
^I6GH?19>e arbitrary amount 临时款项
ZVz`-h B arrangement 措施；安排；协定
t }-rN5GO arrears 欠款
@8V~&yqq arrears of pay 欠付薪酬
Dhp|%_> arrears of revenue 逾期未收税款；逾期未收的帐项
*\F,?y U articles of association 组织章程；组织细则；组织章程细则
.l~g`._ Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
firiYL"=44 ascertainment of profit 确定利润
K"9V8x3Wg "Asia Clear" “亚洲结算系统”
d]QCk &XU Asia Commercial Bank Ltd. 亚洲商业银行有限公司
- x]gp5 Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
!7aJfs2 Asian Development Fund [ADF] 亚洲发展基金
gq an]b_ Asian dollar bond 亚洲美元债券
O_y?5 3X Asian dollar market 亚洲美元市场
Q)}z$h55 Asian dollar rate 亚洲美元利率
1IV
R4:a Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
F x' E"d Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
?$A WY\ asked price 沽盘；喊价；索价；卖方报价
F9 C3i assessable income 应评税入息
Ems0"e assessable loss 应评税亏损
f)!7/+9> assessable profit 应评税利润
L=5Fvm assessable value 应评税值
-O?&+xIK& assessed profit 估定利润
V NWa3`w assessed value 经评估价值
,5t h D assessment 评税；评定；估价；评税单
\9s x_T assessment number 评税编号；估价编号
w T-@v,$ assessment of additional tax 补加税评税
y`.m'n7>P assessment of performance 业绩评估；实绩评价
7NDjXcuq Assessor 评税主任
(T Fo]c asset price bubbles 资产价格泡沫
.?p\=C@C+ asset-backed securities 具资产保证的证券
9U~sRj=D assets accretion 资产增值
odC}RdN assets and liabilities 资产与负债
cp<jwcc! assets betterment statement 资产递增表；资产改进表
}uk]1M2= assets lending 实物放款；有抵押贷款
`d. 4 L.], assets of the company passing on the death 死者去世时转移的公司资产
:_"%o= assets pledged as security for liabilities 用作负债抵押的资产
:pPn)j$ assets portfolio 资产投资组合
X"3 Za[9j assets price 资产价格
V-T WC@Y" assets quality 资产质素
,Frdi>7 ~ assets realization 资产变现
{>R'IjFc assets refinancing arrangement 资产再集资安排
088"7 s assets securitization 资产证券化
k>q}: J9V assets situated outside Hong Kong 在香港以外地方的资产
?br 4 wl assets stripping 削减资产；拆卖资产
(k&r^V/= assets value 资产值
'or8CGr^p assignee 承让人
*q |3QHZ assignment 转让；转让书；转让契
$yg=tWk assignment of interest 权益转让
N"rZK/@} assignment of letters patent and trade mark 专利证书及商标转让
5 ]v]^Y'? assignment of property 物业转让；物业转让书
(GI]Uyn assignment right 转让权
vQIN#;m4 assignor 转让人
Qv>rw w] associate 有联系的人；有关连人士；相联者；合伙人；联系人
bjYaJ tn Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
iHL`r1I! associate member 附属会员
rYw UD7ip associated body corporate 相联法人团体
F( #~.i associated company 相联公司；联属公司
za o C associated corporation 相联法团
^NPbD<~Lb Association of Chartered Certified Accountants [ACCA] [United Kingdom]
S2 * ER 公认会计师公会〔英国〕
|=W=H6h* Association of Futures Exchange Brokers 香港期货经纪协会
lc2RMu Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
hXx. association of underwriters 承保人组织
K7N.gT *4 assumption of control 接管
&i%1\ o assurance 担保；保险；转易；转易书
sCE2 F_xjL assurance of interest 权益的转易
d T*8I0\+ at 19XX price 按一九ＸＸ年价格计算
A T'P=)F@ at a discount 按赔价计算；按贴水价格计算；打折扣
OlF5~VAbfb at a premium 按溢价计算；按升水价格计算
fK{[=xMr@ at call 通知付款；按通知
aR~Od Ys at constant market price 按固定市价计算
- *r]9f6 x at constant price 按固定价格计算
nlkQ'XGAI at cost 按成本计算
0x/3Xz at current market price 按当时市价计算；按现时市价计算
T^~9'KDd at current price 按当时价格计算；按现时价格计算
yL>wCD,L at factor cost 按要素成本计算；按生产要素成本计算
l`A4)8Y@ at money-of-the-day price 按付款当日价格计算
'fkaeFzOl at or better 按指定或较佳价位〔买卖指令〕
pRLs*/Bw at par 按面值计算；平价
;&%G)f at sight 见票即付
1_z6O!rx at the close 按收市盘
{!9i 8T at the opening 按开市盘
8${Yu attestation 见证；见证条款
';0NWFP at-the-money option 平价期权
C5 ^eD^[c attorney 受权人；受托代表人
t[- 0/-4 attornment 新拥有人承认书
,@'M'S attributable profit 可归属利润
oz- k_9% attributable share value 可归属股份价值
`bF ] O" Auckland Stock Exchange 奥克兰证券交易所
U
DC>iHt auction 拍卖
q4rDAQyPO auctioneer 拍卖商
N2x!RYW audit 审计；核数
Vt!<.8&` Audit Commission 审计署
@\UoZv( Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
A->y#KQ 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〕
Y4B< ]C4 audit review 帐目审查
L!]~ J?) Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
X&qa3C}) audited account 审计帐目；经审计的帐目
\O7Vo<B&D audited annual account 经审计的周年帐目
_7M! b 9oA audited balance sheet 经审计的资产负债表
_,i+gI[ auditor 核数师；核数主任；审计师
Gqr Oj++> auditor's certificate 核数师证明书；审计师证明书
i!=2 8|_ auditor's report 核数师报告；审计师报告
?$T39U^ Aussie bond 澳元债券
_2,eS[wP austerity budget 紧缩预算
X0 .-q%5 Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
gxku3<S Australia All Ordinaries Index 澳洲所有普通股票指数
3oCw(Ff Australian Dollar [AUD] 澳元
8uO@S*)0 Australian Options Market 澳大利亚期权市场
X}5aE4K/ Australian Securities Commission 澳洲证券事务监察委员会
)
-C9W7?I Australian Society of Certified Practising Accountants 澳洲执业会计师公会
(3 =(g Australian Stock Exchange 澳大利亚证券交易所
gAY%VFBP0 Austrian Schilling [ATS] 奥地利先令
Q&9%XF
uM authentication 认证；鉴证
8zRb )B+ authority to purchase 委托购买证；委购书
G{cTQH| authorization 认可；核准；授权；授权书
~BVK6 authorization by direction 指示授权
&z\]A,=T c authorization by instruction 指令授权
R;XR?59:. authorization by warrant 令状授权
`>q|_w \e authorization of unit trust 单位信托的认可
cc%O35o authorized agent 指定代理人
/L c=
K< authorized capital 法定资本
]/ +qM)F authorized clerk 出市员
$pT%7jV} authorized dealer 认可交易商
{xC CUU authorized financial institution 认可财务机构
p ]zYj >e authorized fund 认可基金
Y,b w:vX authorized fund house 获授权的基金公司；认可基金公司
lK?
Z38 authorized institution 认可机构
7 \
<4LX authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
|m%M$^sZ} authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
.=>T yq authorized insurer 获授权保险人；获认可承保人
Ur626} authorized investment 特准投资项目
e<> Lr authorized person 获授权人
B=;pyhc authorized representative 获授权代表
(Jw[}&+ authorized share capital 法定股本
4pF U` g= automated quotation system 自动报价系统
8dw]i1t< Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
RT45@
自动交易系统〔香港期货交易所有限公司〕
sQA{[l!aj automatic adjustment mechanism 自动调整机制
bw7!MAXd automatic adjustment system 自动调整系统
s'^zudx Automatic Clearing House 自动票据交换所
sK:,c5^ automatic exchange rates accumulation system 自动化汇率累集系统
/p
[l(H Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
K;f'&9-+i, automatic teller machine [ATM] 自动柜员机
kC R)k=* autopay 自动转帐
j}R4m h available assets 可用资产
vII8>x%* available fiscal reserve 现存财政储备
R0<ka[+ available profit 可用利润
$p4aN C Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
L!L/QG|wdf average 平均；平均数；海损
vtFA#})~ average basic salary 平均基本薪金
9xg_M=72 average consumer expenditure 平均消费开支；一般消费开支
K.2M=Q average cost 平均成本
g[;iVX^1& average cost of land production 增辟土地平均成本
6QRfju' average daily turnover 平均每日成交额
T^a {#B average daily wage rate 平均每日工资率
B-[SU mHr average expenditure pattern 平均开支模式
J1<fE(X average growth rate 平均增长率
%6 <Pt average net fixed assets 固定资产平均净值
@ 2_s;!K average of relatives 相对价格平均数
[ &*$!M average price 平均价格
4(4JQ(5 average propensity to consume 平均消费倾向；一般消费倾向
81_3{OrE< average propensity to save 平均储蓄倾向；一般储蓄倾向
` OQ&u average rate 平均率
+^+wS`Y average revenue 平均收入；平均收益
Za !c=(5 average stock 平均库存；平均存货
>* } qGk average yearly rent 平均年租
V 8&/O)} o avoidance of double taxation 避免双重课税
U8-9^}DBA avoidance of tax 避税
