A:
2Wc;hJ.1 A share Ａ股；甲类股份
l*m ]2"n] abatement of tax 减税；减扣免税额
K|I j71 ABN AMRO Bank N.V. 荷兰银行
*y[~k WI above-the-line expenditure 线上项目支出；经常预算支出
\8C*O{w above-the-line receipt 线上项目收入；经常预算收入
egIS rmL+X ABSA Asia Limited 南非联合亚洲有限公司
+Qb2LR absolute change 绝对数值变更
]UpHD.Of[t absolute expenditure 实际开支
4 n.i<K8K[ absolute guideline figure 绝对准则数字
lHj7O &+ absolute interest 绝对权益
7W >}7 absolute order of discharge 绝对破产解除令
a3E*%G absolute profit margin 绝对利润幅度
J&]
XLr.j absolute value 实值；绝对值
['9OGV\ absolutely vested interest 绝对既得权益
q4IjCu+ absorbed cost 已吸收成本；已分摊成本
)}zA,FOA* absorption 吸收；分摊；合并
Qbe{/ absorption rate 吸收率；摊配率；分摊率
#L+s%OJ` ACB Finance Limited 亚洲商业财务有限公司
o^.s!C%j acceptable form of reciprocity 合理的互惠条件
P[J qJi/H acceptable rate 适当利率；适当汇率
+wf& L acceptance agreement 承兑协议
QdG?"Bdt2 acceptance for honour 参加承兑
X\^3,k." acceptor 承兑人；接受人；受票人
#L1yL<' acceptor for honour 参加承兑人
={&TeMMA accident insurance 意外保险
`[W)6OUCx} Accident Insurance Association of Hong Kong 香港意外保险公会
U:5*i accident insurance scheme 意外保险计划
!&`7 accident year basis 意外年度基准
|[n|=ORI' accommodation 通融；贷款
ud~VQXZo accommodation bill 通融票据；空头票据
BYA=M*f accommodation party 汇票代发人
{ &JurZ account balance 帐户余额；帐户结余
}O- %kl account book 帐簿
1J!tcj1( account collected in advance 预收款项
5G]#'tu account current book 往来帐簿
D 4x' account of after-acquired property 事后取得的财产报告
|SJ%
_#=i account of defaulter 拖欠帐目
C*6bR? I9 account payable 应付帐款
A_4\$NZ^ account payee only [A/C payee only] 只可转帐；存入收款人帐户
*b 7
^s,? account receivable 应收帐款
qz_TcU' account receivable report 应收帐款报表
s- YV_ account statement 结单；帐单；会计财务报表
_o=`-iy9 account title 帐户名称；会计科目
\2LA%ZU accountant's report 会计师报告
n6-!@RYr Accountant's Report Rules 会计师报告规则
fPuQ,J2= accounting and auditing procedure 会计与审计程序；会计与核数程序
oq m{<g?2 Accounting Arrangements 《会计安排》
D3 Ea2}8 accounting basis 会计基础
{<V|Gr accounting by Official Receiver 破产管理署署长呈交的帐目
y O9pEO|W Accounting Circular 《会计通告》
.q& ]wu accounting class 会计类别
z j$Z%|@$ accounting date 记帐日期；会计结算日期
[4 (A458H accounting for money 款项核算
_ER
cmP Accounting Officer 会计主任
IEKX'+t' accounting period 会计报告期；会计期
3 T#3<gqM[ accounting policy 会计政策；会计方针
6`PGV+3j accounting practice 会计惯例
@5nkI$>3z accounting principle 会计准则
7$!Bq# accounting record 会计记录
uS+b* : accounting report 会计报告
fqp7a1qQl Accounting Services Branch [Treasury] 会计事务部〔库务署〕
(V |q\XS Accounting Society of China 中国会计学会
Yv`1ySR accounting statement 会计报表
]H@uuPT! accounting system 会计制度；会计系统
98%a)s)(a accounting transaction 会计事项；帐务交易
Q,LWZw~" accounting treatment 会计处理
'&L
accounting year 会计年度
f>JzG,- accretion 增值；添加
0i1?S6]d- accrual 应计项目；应累算数目
fVe-esAw accrual basis 应计制；权责发生制
sC*E;7gT, accrual basis accounting 应计制会计；权责发生制会计
[}g5Z=l accrue 应累算；应计
&cv /q$W 4 accrued benefit 应累算利益
N 7|W.( accrued charges 应计费用
X]qp~:4G accrued cumulative preference share dividend 应累算的累积优先股股息
kO\&mL&
qD accrued expenses 应累算费用
ZI:d&~1i1 accrued interest payable 应付利息；应计未付利息
% L,, accrued interest receivable 应收利息；应计未收利息
S>zKD accrued right 累算权益
B 0fo[Ev accruing profit 应累算的利润
^ZZ@!Udy accumulated fiscal reserve 累积财政储备
| r*1.V( accumulated profit 累积利润；滚存溢利
mwiPvwHrg accumulated reserve 累积储备
!QzMeN;D accumulation of surplus income 累积收益盈余
~d1RD acquired assets 既得资产
q\b9e&2Y acquisition 收购；购置；取得
7JK 'vT acquisition cost 购置成本
5;% xqdD acquisition expenses 购置费用
9<#R;eIs v acquisition of 100% interest 收购全部股权
P_}_D {G acquisition of control 取得控制权
k/f_@8 acquisition of fixed assets 购置固定资产
gA8 u E acquisition of shell “买壳”
*h8XbBZH acquisition price 收购价
P6Ol+SI#m act of God 天灾
Y- 9j2.{ acting partner 执事合伙人
+/^q"/f F active market 买卖活跃的市场；交投畅旺的市场；旺市
&b:Zln.j active partner 积极参与的合伙人
#B{F{,vlu, active trading 交投活跃
=$`")3y3 actual circulation 实际流通
(#>5j7i8# actual cost 实际成本
.6]cu{K( actual expenditure 实际开支；实际支出
W;j)ux7jMY actual income 实际入息；实际收入；实际收益
D}=i
tu actual market 现货市场
C]@B~X1H^ actual price 现货价；实际价格
PDiorW}]k actual profit 实际利润
Ts *'f actual quotation 实盘；实际价位；实际报价
(?=(eo<N actual year basis 按实际年度计算
ku8Z;ONeH actuals 实货
rs
KE actuarial investigation 精算调查
uX! y, a/" actuarial principle 精算原则
HAOrwJFqU actuarial report 精算师报告
0R{R=r] Actuarial Society of Hong Kong 香港精算学会
Z\yLzy# 8 actuarial valuation 精算师估值
D.JVEKLkU actuary 精算师
Jrrk$0H^~ ad referendum agreement 暂定协议；有待覆核的协定
J C-yiORVr ad valorem duty 从价税；按值征税
HCCp<2D"C ad valorem duty system 从价税制
h!3Z%M ad valorem fee 从价费
0>J4O:k ad valorem tariff 从价关税
o?x|y additional allowance 额外免税额
W5yu`Br additional amount for unexpired risk 未过期风险的额外款额
+2enz!z#k additional assessable profit 补加应评税利润
r/w@Dh]{_ additional assessment 补加评税
-&^( T additional commitment 额外承担
{;gWn' aq additional commitment vote 额外承担拨款
@MVZy additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
DWO : additional dependent parent allowance 供养父母额外免税额
eHZ l-|- additional provision 额外拨款
jWjK -q@Y additional stamp duty 附加印花税
}|,\ ?7, additional tax 补加税罚款；补加税款
KPK!'4,cu Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
%=>xzP(z adjudged bankrupt 被裁定破产
U-:Z ^+Y adjudicated bankrupt 裁定破产人
YS6az0ie adjudication fee 裁定费；评定印花税额手续费；评估契据费
MA QY/s~F adjudication of bankruptcy 裁定破产；宣告破产
^Rh ~+ adjudication of insolvency 裁定无力偿还债务
:D7!6}% adjusted actual 经调整的实数；调整后的实数
DO* C] adjusted current assets 经调整的流动资产；调整后的流动资产
Icb;Yzt adjusted figure 经调整的数字；调整后的数额
v2<gkCK^ adjusted liabilities 经调整的负债；调整后的负债
IWd*"\L adjusted loss 经调整的亏损；调整后的亏损
%&S]cEw 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
iC\=U adjusted profit 经调整的利润；调整后的利润
lJ2/xE ] adjusted surplus 经调整的盈余额；调整后的盈余额
S;kc{? adjusted value 经调整的价值；调整后的价值
h(K4AiGE adjustment 调整；修订；理算〔保险〕
%5w) }|fw adjustment centre 调剂中心
yL,B\YCf8 adjustment lag 调整过程的时间差距；调整时差
1 Vvx@1 adjustment mechanism 调整机制
Q |r 1. adjustment of loss 亏损调整
TuR?r`P% adjustment process 调整过程；调整程序
En%o7^W++ adjustment range 调整幅度
OF}_RGKg3 administered exchange rate 受管制汇率
TW?
MS em Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
) W3l{T( administration expenses 行政费用
a];i4lt(c administration fee 手续费；行政费
,RH986,6V administration in bankruptcy 破产管理
O\{_)L administration order 遗产管理令
zL}DL fy>R administrator 管理人；遗产管理人
uU"s50m administrator of the estate 遗产管理人
6!m#_z8qG3 admission of debt 债项承认书
f2XD^: Gc admission of proof 接纳债权证明
~UFsi VpL advance 放贷款项；垫付款项；预支款项；预付款项
kK O]q#9sO advance account 暂支帐目；预付款帐户
61 |xv_/ advance compensation 预付补偿金
B*Xh$R advance from shareholder 股东垫款
Unk+@$E& advance pending reimbursement 预支以待日后付还
&?pAt30K: advanced economy 先进经济体系
P_%l}% advancement 预付；预付财产
~|]\. ^B advances warrant 垫款令
|EA1+I.&x advancing 贷出
%ua5T9H Z adverse balance 逆差
$^GnY7$!> adverse exchange 逆汇
8`<GplO advertisement addressed to shareholders 在报章刊登的致股东通告
:RG6 g vz advice for collection 托收通知书
$9$NX/P advice of drawing 提款通知书；汇票通知书
gW%(_H mX advice of payment 付款通知
$l0w {m!P Advisory Committee [Securities and Futures Commission]
EPfV S 谘询委员会〔证券及期货事务监察委员会〕
,\"gN5[$( Advisory Committee on Diversification 经济多元化谘询委员会
/ d;l: affidavit 誓章；遗产申报誓章
=-Tetp affidavit of no receipt 述明无收款的誓章
.v!e=i}. affiliate 联号；联营公司；附属公司
Ue%5
:Sdr affiliated company 附属公司；联号；联营公司
ax }Xsk_ affirmation [estate duty] 非宗教式宣誓〔遗产税〕
]P5u:~U affordability 负担能力
BGOI African Development Bank [AfDB] 非洲开发银行
%oQj^r!Xd after-acquired property 事后取得的财产
KO7cZME after-hours dealing 市后交易
s^<
oU after-tax profit 税后盈利；税后利润；税后溢利
P]^]
T}5 agency agreement 代理协议
4(](' [M agency expenses 代理机构的开支
HX^
P9jXT agency fee 代理费
^4i3 #} Agency Law 《代理法》
WR%iUO40 agent 代理人；承销人
OC.@C}u agent of company 公司代理人
M1\/ueOe agent's fee 代理人费；经纪费
' JVvL aggregate 总计；总数；总体数字
3 Q;l*xu aggregate amount 总款额；总额
Er`PYE
J aggregate assets and liabilities 总体资产与负债
gE#,QOy aggregate at constant price 按固定价格计算的总体数字
=0 |evC aggregate demand 总需求
nIT=/{oyi aggregate gross position 总持仓量
*O2j<3CHf aggregate limit 总限额
n_Dhq (. aggregate of salaries tax 合计薪俸税
;anG
F0x aggregate performance 总体表现；总体业绩
>Li?@+Zl aggregate supply 总体供应
-tJ*F! w6U aggregate surplus 总盈余
Z]CH8GS~< aggregate total 整体总额
h[?28q$ aggregate value 总值；合计价值
+/'jX?7x% aggregated basis 合计基准
+g&W 423k_ aggregated net chargeable income 合计应课税入息实额
jHzb,& aggregation 合并计算；合计；总和
G@2M&0' aggregation of incomes of husband and wife 夫妇入息合并计算
(w fZ ! aggregation of property 财产的总和
9IMcp~zX agio 差价；贴水
e)8iPu .. 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》
bv0 %{u& Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
I
Cs 1= 《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》
vhW '2<( Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
?*0kQ o' 《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》
7y3; F7V Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
*!kg@ _0K 《香港政府和大韩民国政府关于相互促进和保护投资协定》
=T`-h"E~@ agreement for a settlement 授产协议
* bK@ A2` agreement for assignment 转让协议
,# 6\:i agreement for sale 售卖协议；买卖协议
/zM7G ?y agreement for sale and purchase 买卖协议
<R $|J| agreement for the payment of interest 支付利息协议
>F
v8 - agreement for the repayment of money 还款协议
AseY .0 agreement of reinsurance 再保险协议
!ywc). ]e Agricultural Bank of China 中国农业银行
dLq!t@?iu> air passenger departure tax 飞机乘客离境税
U ;/ )V Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
D.~t#a A airport tax 机场税
*W
l{2& alcohol duty 酒精税
@2<J_Ja alienation 让与；让渡；转让
"Y+` U alimony 生活费；赡养费
YDwn s All Ordinaries Index [AOI] 所有普通股指数
+gkB all risks 全险；综合险
bYfcn ]N All Sales Record for Stock Market 《股票市场成交报告》
B(5g&+{Lq~ Allied Capital Resources Limited 新联财务有限公司
h2nyP all-items index [Consumer Price Index] 总指数〔消费物价指数〕
xN ]bRr allocation letter 拨款信件
TV}SKv u allocation of fund 分配款项；预留款项
KK}&4^q allocation of profit 利润分配；溢利分配
B5hGzplS allocation warrant 拨款令
-JK +{< allotment 分配；配股
Fei$94 a allotment notice 股份配售通知；配股通知
,>Q,0bVhH0 allotment of shares 股份分配
5 sH ee, allowable 可获宽免；免税的
U+z&jdnhDR allowable business loss 可扣除的营业亏损
w ,&RHQB allowable expenses 可扣税的支出
N'StT$( allowance 免税额；津贴；备抵；准备金
(~#9KA1A} allowance for debts 债项的免税额
^AN9m] P allowance for depreciation by wear and tear 耗损折旧免税额
_\6-] allowance for funeral expenses 殡殓费的免税额
, 3K?=e2 allowance for inflation 为通货膨胀而预留的款项；通胀准备金
AWzpk }\ allowance for repairs and outgoings 修葺及支出方面的免税额
:c>,=FUT allowance to debtor 给债务人的津贴
F&Gb[Q&a8 alteration of capital 资本更改
/"U<0jot alternate trustee 候补受托人
q)/4i 9
amalgamation 合并
)L?Tq"hy ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
MB)xL-j O ambit of charges 征税范围；收费范围
2WoB ;= amended valuation 经修订的估值
'"&?u8u) American Commodities Exchange 美国商品交易所
Z-p_hN b American Express Bank Limited 美国运通银行
\Z$*8z= American Stock Exchange 美国证券交易所
[": x amortization 摊销
3 f 3?%9 amount due from banks 存放银行同业的款项
mEGMe@37 amount due from banks abroad 存放海外银行同业的款项
.*Z]0~ &| amount due from holding companies 控股公司欠款
. IqS}Rh amount due from local banks 存放本港银行同业的款项
nsP M`dz/ amount due to banks 银行同业的存款
{_Y\Y&# amount due to banks abroad 海外银行同业的存款
\ ,WPFV amount due to holding companies 控股公司存款
GM5::M]fS amount due to local banks 本港银行同业的存款
mxIEg?r( amount due to outport banks 外埠银行同业的存款
ci!c7 ,'c amount for note issue 发行纸币的款额
<D__17W:; amount of bond 担保契据的款额
o]vd xkU] amount of consideration 代价款额
|G 1U $p amount of contribution 供款数额
jH8F^KJM[ amount of indebtedness 负债款额
QxK%ZaFZA amount of principal of the loan 贷款本金额
xn-n{U" amount of rates chargeable 应征差饷数额
#pZ3xa3R amount of share capital 股本额
8yd OS amount of sums assured 承保款额
6l4l74 amount of variation 变动幅度
p(v.sP4w amount of vote 拨款数额
}*%%GPJ amount payable 应付款额
<rU(zm amount receivable 应收款额
7-^d4P+|g Amsterdam Stock Exchange 阿姆斯特丹证券交易所
Ne=D $o analysis 分析
gG}<l ': ancillary risk 附属风险
<X: 9y annual account 周年帐目；周年帐目报表；年度决算；年结
i}!CY@sW annual accounting date 年结日期
)3 ;S;b annual allowance 每年免税额；年积金；年度津贴；年津
)Z62xK2 annual balance 年度余额
9]Y@eRI< annual disposable income 每年可动用收入
.e6 :/x~p* annual estimates 周年预算
O_E[F E:+ annual fee 年费
P6MT[ annual general meeting 周年大会
*+ b[v7 annual growth rate 年增率；每年增长率
$ZA71TzMV annual long-term supplement 长期个案每年补助金
yEH30zSt annual pensionable emolument 可供计算退休金的年薪
@A:Xct annual report 年报
/h_BF\VBs Annual Report on the Consumer Price Index 《消费物价指数年报》
n@*NQ`(_ annual return 周年报表；周年申报表；每年报税表格
0j*8| {| Annual Return Rules 《周年报表规则》
WPPmh~: annual review of consumer prices 每年消费物价回顾
5n_<)Ycj annual roll-forward basis 逐年延展方式
pvX\k X3} annual salary 年薪
6 ,!]x>B annual statement 年度报表；年度决算表
>Zr`9$i 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
?g!)[p`v annuitant 年金受益人
q|S }5 annuity 年金
=4?m>v,re annuity contract 年金合约
J<'4(}^| annuity on human life 人寿年金
[g<JP~4] antecedent debt 先前的债项
/vBp R m ante-dated cheque 倒填日期支票
MQh L>oQ anticipated expenditure 预期开支
pBHr{/\5 anticipated net profit 预期纯利
u|+O%s TQ anticipated revenue 预期收入
Z
yIn>]{ anti-inflation measure 反通货膨胀措施
lO:[^l?F anti-inflationary stance 反通货膨胀立场
/Q bt apparent deficit 表面赤字
8tsW^y;S apparent financial solvency 表面偿债能力
_KK G^
u< apparent partner 表面合伙人
*dGW=aM#C application for personal assessment 个人入息课税申请书
,9=a(j" application of fund 资金应用
R#oXQaBJ application to release as liquidator and to destruct the books of accounts and documents
8Np Q"0X 申请免除清盘人职务及毁灭帐簿与文件
:=-h'<D appointed actuary 委任精算师
=>4,/g3 appointed auditor 委任核数师；委任审计师
'peFT[1> ( appointed trustee 委任的受托人
n]| [|Rf1 appointer 委任人
q
K]Wk + apportioned pro rata 按比例分摊
QH+Oi&xH apportionment 分配；分摊
{4
*ob@w* Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
a 6[bF apportionment formula 分摊方程式
'y@0P5 [se apportionment of estate duty 遗产税的分摊
6%:N^B=%} appraisal 估价；评估
=YI<L8@g~ appreciable growth 可观增长
_Nw-|N . appreciable impact 显着影响
/ KH3v !G0 appreciable increase 可观增长
syMB~g appreciation 增值；升值
9kT U|py appreciation against other currencies 相对其他货币升值
!}U&%2<69 appreciation of the exchange value of Hong Kong dollar 港元汇值上升
F e8xOo6 appreciation tax 增值税
3rs= EMz:w appropriation 拨款；拨用；拨付
>*EcX 3 appropriation account 拨款帐目
- v`;^X Appropriation Bill 拨款法案
Bisht%]^ appropriation-in-aid system 补助拨款办法
k{uc%6s approved assets 核准资产
V0"UFy?i approved basket stock 认可一篮子证券
s2q#D.f approved budget 核准预算
p5E|0 p approved charitable donation 认可慈善捐款
+[:}<^p?cG approved charitable institution 认可慈善机构
ZVViu4]?y approved currency 核准货币；认可货币
DT;Hr4Z8^" approved estimates 核准预算
CJ?Lv2Td approved estimates of expenditure 核准开支预算
._#|h5 approved overseas insurer 核准海外保险人
p^NYJV approved overseas trust company 核准海外信托公司
UDhW Y.`'~ approved pooled investment fund 核准汇集投资基金
5X'[{'i , approved provident fund scheme 认可公积金计划
#k*e> d$ approved provision 核准拨款
5ZUqCl(PX) approved redeemable share 核准可赎回股份
8
"|')f# approved regional stock 认可地区性证券
dnH?@ K approved retirement scheme 认可退休金计划
.Q4EmpByCg approved subordinated loan 核准附属贷款
jf@#&%AC9 arbitrage 套戥；套汇；套利
)/UPDdO arbitrageur 套戥者；套汇者
R aKL KZn arbitrary amount 临时款项
ob-y {x,R arrangement 措施；安排；协定
Q@nxGm arrears 欠款
1jO/"d.8n arrears of pay 欠付薪酬
Za5*HCo arrears of revenue 逾期未收税款；逾期未收的帐项
Gw$U0 HA[, articles of association 组织章程；组织细则；组织章程细则
o^biO!4, Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
PO1sVP.S ascertainment of profit 确定利润
8nW# Q <s "Asia Clear" “亚洲结算系统”
weKwBw Asia Commercial Bank Ltd. 亚洲商业银行有限公司
58{6k J@ Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
o=7 -&F. Asian Development Fund [ADF] 亚洲发展基金
Od)]FvO Asian dollar bond 亚洲美元债券
)Yy`$` Asian dollar market 亚洲美元市场
ohOze\T)= Asian dollar rate 亚洲美元利率
Kb#py6 Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
BNnGtVAbZ Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
R=xT \i{4h asked price 沽盘；喊价；索价；卖方报价
S! 0<a Fh assessable income 应评税入息
==~X8k|{E assessable loss 应评税亏损
9H`Q
|7g(5 assessable profit 应评税利润
fMy7pXa_ assessable value 应评税值
>XM-xK-= assessed profit 估定利润
}PUQvIGZZ& assessed value 经评估价值
m6bAvy]3<t assessment 评税；评定；估价；评税单
= ;4cDmZ h assessment number 评税编号；估价编号
glm29h F assessment of additional tax 补加税评税
,)[u<& assessment of performance 业绩评估；实绩评价
XnV*MWv Assessor 评税主任
k7'_ asset price bubbles 资产价格泡沫
"l"zbW WOH asset-backed securities 具资产保证的证券
De6WC*trq assets accretion 资产增值
qn5e[Vn assets and liabilities 资产与负债
KQ9~\No] assets betterment statement 资产递增表；资产改进表
)k&<D*5s assets lending 实物放款；有抵押贷款
S=*rWh8)%< assets of the company passing on the death 死者去世时转移的公司资产
7LbBS:@3z_ assets pledged as security for liabilities 用作负债抵押的资产
<-D>^p9 assets portfolio 资产投资组合
O TY9Q assets price 资产价格
Usx8
U assets quality 资产质素
N`h, 2!(j assets realization 资产变现
:?S1#d_ assets refinancing arrangement 资产再集资安排
V>>"nf,YO assets securitization 资产证券化
;`p+Vs8C assets situated outside Hong Kong 在香港以外地方的资产
5B< em assets stripping 削减资产；拆卖资产
T@ (MSgp9 assets value 资产值
@FKm_q assignee 承让人
E3@G^Y assignment 转让；转让书；转让契
4V@r aI- assignment of interest 权益转让
$WED]X@X! assignment of letters patent and trade mark 专利证书及商标转让
g
4G& assignment of property 物业转让；物业转让书
<l opk('7 assignment right 转让权
P-o /ax assignor 转让人
U-&dn%Sq associate 有联系的人；有关连人士；相联者；合伙人；联系人
|3<tDq@+ Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
W< _9*{|E; associate member 附属会员
W$>srdG0$ associated body corporate 相联法人团体
5|z>_f.^pS associated company 相联公司；联属公司
t6(LO9 Qc associated corporation 相联法团
[H<![Z1*r Association of Chartered Certified Accountants [ACCA] [United Kingdom]
OGpy\0% 公认会计师公会〔英国〕
">_<L.,I Association of Futures Exchange Brokers 香港期货经纪协会
%
P
.(L Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
K%h9'}pq>1 association of underwriters 承保人组织
SaceIV %( assumption of control 接管
V3r 1|{Z( assurance 担保；保险；转易；转易书
lI~T>Lel2 assurance of interest 权益的转易
ZfsM($|a at 19XX price 按一九ＸＸ年价格计算
7}>Zq`]~ at a discount 按赔价计算；按贴水价格计算；打折扣
j} t"M|` at a premium 按溢价计算；按升水价格计算
33IJbg at call 通知付款；按通知
-}#=L@ at constant market price 按固定市价计算
Jh`Pq,B: at constant price 按固定价格计算
dCc"Qr[k at cost 按成本计算
ur7 sf$ at current market price 按当时市价计算；按现时市价计算
"*UN\VV+s at current price 按当时价格计算；按现时价格计算
LS;j]!CU at factor cost 按要素成本计算；按生产要素成本计算
RdaAS{>Sk at money-of-the-day price 按付款当日价格计算
;n]GHqzY_ at or better 按指定或较佳价位〔买卖指令〕
x8x8T $ at par 按面值计算；平价
#[Z ToE4 at sight 见票即付
Zq1Z rwPF at the close 按收市盘
B?n
6o|8 at the opening 按开市盘
H2[VZ&Pg attestation 见证；见证条款
7~ & at-the-money option 平价期权
r*_z<^ d attorney 受权人；受托代表人
Bp&7:snGt attornment 新拥有人承认书
IC"lsNq52 attributable profit 可归属利润
r:;nv D attributable share value 可归属股份价值
2MY-9(no Auckland Stock Exchange 奥克兰证券交易所
F/ O5Z?C? auction 拍卖
kd55y auctioneer 拍卖商
qV]p\/a. audit 审计；核数
E0HXB1" Audit Commission 审计署
}9=X*'BO Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
-7- r~zmr 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〕
@ByD= audit review 帐目审查
RBu erap Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
]+4Qso FNt audited account 审计帐目；经审计的帐目
VgGMlDl audited annual account 经审计的周年帐目
^EtBo7^t
audited balance sheet 经审计的资产负债表
v< 0\+}T1R auditor 核数师；核数主任；审计师
5>CmWMQ auditor's certificate 核数师证明书；审计师证明书
(B+ CI%=
D auditor's report 核数师报告；审计师报告
Q+bZZMK5,U Aussie bond 澳元债券
"-
2HKs austerity budget 紧缩预算
WX~: Y,l+u Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
]] Bq te Australia All Ordinaries Index 澳洲所有普通股票指数
l$_q#Kd Australian Dollar [AUD] 澳元
OeMI Australian Options Market 澳大利亚期权市场
J n>3c Australian Securities Commission 澳洲证券事务监察委员会
P'}WmE'B}F Australian Society of Certified Practising Accountants 澳洲执业会计师公会
2:[
- Australian Stock Exchange 澳大利亚证券交易所
J:D{5sE<| Austrian Schilling [ATS] 奥地利先令
[7Fx #o=da authentication 认证；鉴证
r{Lr Q authority to purchase 委托购买证；委购书
} `fFzb authorization 认可；核准；授权；授权书
z3Id8G&> authorization by direction 指示授权
=#=<%HPT authorization by instruction 指令授权
@kh:o\ authorization by warrant 令状授权
&<dC3o! authorization of unit trust 单位信托的认可
)}!Z^ND* authorized agent 指定代理人
v;6O# ta' authorized capital 法定资本
7l%]O}!d) authorized clerk 出市员
E^s<5BC; authorized dealer 认可交易商
o,NTI h authorized financial institution 认可财务机构
, B90r7K: authorized fund 认可基金
LI~ofCp authorized fund house 获授权的基金公司；认可基金公司
^+ J3E4 authorized institution 认可机构
=`st1K authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
X mb001 authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
s2f6;Yc authorized insurer 获授权保险人；获认可承保人
<Pn]{N authorized investment 特准投资项目
TKH!, Ow9A authorized person 获授权人
%>io$ o authorized representative 获授权代表
Ty&O k* authorized share capital 法定股本
ob. Br:x automated quotation system 自动报价系统
&0`[R *S Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
7=hISQMsVP 自动交易系统〔香港期货交易所有限公司〕
gI T3A*x automatic adjustment mechanism 自动调整机制
6 M c&gnN automatic adjustment system 自动调整系统
Ot<vn34mt: Automatic Clearing House 自动票据交换所
MA`.&MA. automatic exchange rates accumulation system 自动化汇率累集系统
B+VD53 V Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
aw\0 \'} automatic teller machine [ATM] 自动柜员机
)swu~Wb}U@ autopay 自动转帐
X;/5Niv32q available assets 可用资产
e0Jz|?d= available fiscal reserve 现存财政储备
`*Ju0)g1 available profit 可用利润
pLiGky Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
a>H8, a average 平均；平均数；海损
5jNDr`pnu average basic salary 平均基本薪金
/ gH[|d average consumer expenditure 平均消费开支；一般消费开支
zk++#rB average cost 平均成本
,@Fde=L w average cost of land production 增辟土地平均成本
vk><S|[n average daily turnover 平均每日成交额
Mn<#rBE B average daily wage rate 平均每日工资率
e+~Q58oD average expenditure pattern 平均开支模式
) .$ q9G average growth rate 平均增长率
gm8 FmjZtf average net fixed assets 固定资产平均净值
']&rPv kL average of relatives 相对价格平均数
zz m[sX} average price 平均价格
x{_3/4 average propensity to consume 平均消费倾向；一般消费倾向
q)f-z\ average propensity to save 平均储蓄倾向；一般储蓄倾向
w7E7r?)Wl| average rate 平均率
+tCNJ<S@l$ average revenue 平均收入；平均收益
OD8{
/7 average stock 平均库存；平均存货
}K.2 average yearly rent 平均年租
59MpHkr avoidance of double taxation 避免双重课税
# ? _8 *? avoidance of tax 避税
