A:
e A'1 A share Ａ股；甲类股份
6E0{(* abatement of tax 减税；减扣免税额
3S h#7"K3 ABN AMRO Bank N.V. 荷兰银行
aZBb@~Y above-the-line expenditure 线上项目支出；经常预算支出
gK+/wTQ% above-the-line receipt 线上项目收入；经常预算收入
R^ &nBwp ABSA Asia Limited 南非联合亚洲有限公司
H){lXR/#u absolute change 绝对数值变更
+x_9IvaW&? absolute expenditure 实际开支
29~Bu5 absolute guideline figure 绝对准则数字
2Pz)vnV" absolute interest 绝对权益
NU{ ` eM absolute order of discharge 绝对破产解除令
N "Mw1R4 absolute profit margin 绝对利润幅度
ux= 0N]lc absolute value 实值；绝对值
A$;"9F@ absolutely vested interest 绝对既得权益
%IhUQ6 absorbed cost 已吸收成本；已分摊成本
*!- J"h absorption 吸收；分摊；合并
9W +RUh^W absorption rate 吸收率；摊配率；分摊率
F* h\ #? ACB Finance Limited 亚洲商业财务有限公司
9? L,DThQ acceptable form of reciprocity 合理的互惠条件
KVA~|j B acceptable rate 适当利率；适当汇率
AttS?TZr acceptance agreement 承兑协议
/@`kM'1:
acceptance for honour 参加承兑
D g~L" acceptor 承兑人；接受人；受票人
Z @d(0 z acceptor for honour 参加承兑人
[44C`x[8M+ accident insurance 意外保险
V9cKl[ Accident Insurance Association of Hong Kong 香港意外保险公会
=}^J6+TVL accident insurance scheme 意外保险计划
P{ HYZg accident year basis 意外年度基准
bz4TbGg] accommodation 通融；贷款
^j>w<ljzz accommodation bill 通融票据；空头票据
TeXt'G=M accommodation party 汇票代发人
}V I}O{ account balance 帐户余额；帐户结余
j| X>:!4r account book 帐簿
2ms@CQy(00 account collected in advance 预收款项
WPbG3FrL! account current book 往来帐簿
>J ,y1jzJ account of after-acquired property 事后取得的财产报告
\Uh$%#}. account of defaulter 拖欠帐目
#cdrobJ account payable 应付帐款
~;uc@GGo account payee only [A/C payee only] 只可转帐；存入收款人帐户
^oYu db^% account receivable 应收帐款
N`1 W"Rx! account receivable report 应收帐款报表
yhzZ[vw7k account statement 结单；帐单；会计财务报表
.lE7v -e account title 帐户名称；会计科目
UD}#c:I accountant's report 会计师报告
z [9f Accountant's Report Rules 会计师报告规则
5kbbeO|0G accounting and auditing procedure 会计与审计程序；会计与核数程序
W< sa6,$ Accounting Arrangements 《会计安排》
_dk/SWb) accounting basis 会计基础
iB0#Z_ accounting by Official Receiver 破产管理署署长呈交的帐目
G>>TB{} Accounting Circular 《会计通告》
fq,LXQ#G accounting class 会计类别
` %oJa` accounting date 记帐日期；会计结算日期
5zk^z n) accounting for money 款项核算
\Jy/
a- Accounting Officer 会计主任
kD.KZV accounting period 会计报告期；会计期
jS c!"Trl] accounting policy 会计政策；会计方针
bxR6@ accounting practice 会计惯例
e$=UA% accounting principle 会计准则
*s1^s; LR accounting record 会计记录
BfUM+RC%5 accounting report 会计报告
.m/$ku{/J Accounting Services Branch [Treasury] 会计事务部〔库务署〕
`j)S7KN Accounting Society of China 中国会计学会
#ssSs]zl accounting statement 会计报表
*47',Qy accounting system 会计制度；会计系统
SNl% ?j|
f accounting transaction 会计事项；帐务交易
_ 0g\g~[ accounting treatment 会计处理
yuA+YZ accounting year 会计年度
TcEvUZJ" accretion 增值；添加
x_VD9 accrual 应计项目；应累算数目
6G0Y ,B7& accrual basis 应计制；权责发生制
{$H-7-O$ accrual basis accounting 应计制会计；权责发生制会计
Ww)p&don accrue 应累算；应计
o +KDK{MD accrued benefit 应累算利益
pB0p?D)n accrued charges 应计费用
#|R#/Yc@Bv accrued cumulative preference share dividend 应累算的累积优先股股息
3 jR I@ accrued expenses 应累算费用
mMSQW 6~j accrued interest payable 应付利息；应计未付利息
<g3)!VR^q accrued interest receivable 应收利息；应计未收利息
% 8hjMds accrued right 累算权益
05PRlz *x= accruing profit 应累算的利润
97 eEqI$# accumulated fiscal reserve 累积财政储备
7xU 6Ll+p accumulated profit 累积利润；滚存溢利
43m@4Yb accumulated reserve 累积储备
6#gS `X23Y accumulation of surplus income 累积收益盈余
Lfsq tQ=J` acquired assets 既得资产
mtd ,m acquisition 收购；购置；取得
pEp `Z,p acquisition cost 购置成本
IMcuoQ5 acquisition expenses 购置费用
R&Mdw Ta acquisition of 100% interest 收购全部股权
56`T na,t acquisition of control 取得控制权
rK@XC +`S acquisition of fixed assets 购置固定资产
o4PJ9x5R! acquisition of shell “买壳”
~4 ^~w#R acquisition price 收购价
n> tru L act of God 天灾
9S _PZH acting partner 执事合伙人
vOQ
3A%/ active market 买卖活跃的市场；交投畅旺的市场；旺市
l2Pry'3 active partner 积极参与的合伙人
aP&bW))CI active trading 交投活跃
e !2SO*O actual circulation 实际流通
orON)S ks actual cost 实际成本
qSA]61U& actual expenditure 实际开支；实际支出
u/_TR;u= q actual income 实际入息；实际收入；实际收益
" \`>Ll actual market 现货市场
3Z%~ WE;I actual price 现货价；实际价格
qEJ#ce]G actual profit 实际利润
!!:mjq<0 actual quotation 实盘；实际价位；实际报价
~;S actual year basis 按实际年度计算
DV{0 |E actuals 实货
}huFv*<@' actuarial investigation 精算调查
{'@`: p&3r actuarial principle 精算原则
K{ ED mC actuarial report 精算师报告
Swr
8 Actuarial Society of Hong Kong 香港精算学会
*'to#_n&W
actuarial valuation 精算师估值
``:+*4e9 actuary 精算师
kWMz;{I5*w ad referendum agreement 暂定协议；有待覆核的协定
7U647G (Sg ad valorem duty 从价税；按值征税
`p'682x I ad valorem duty system 从价税制
+S 6(Fvp ad valorem fee 从价费
;lP/hG;` ad valorem tariff 从价关税
bGtS! 'I additional allowance 额外免税额
X 7R&>Pf additional amount for unexpired risk 未过期风险的额外款额
*YO^+]nmY additional assessable profit 补加应评税利润
sD ,=_q@ additional assessment 补加评税
-\[H>)z]RB additional commitment 额外承担
Kg6[ additional commitment vote 额外承担拨款
e%_J
O 7 additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
f1w_ Cl additional dependent parent allowance 供养父母额外免税额
f>hA+ additional provision 额外拨款
*hvC0U@3 additional stamp duty 附加印花税
d+o.J",E additional tax 补加税罚款；补加税款
C2} f' Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
/N9ct4 {^ adjudged bankrupt 被裁定破产
W\Df:P {< adjudicated bankrupt 裁定破产人
E! GH$%:; adjudication fee 裁定费；评定印花税额手续费；评估契据费
J ~.` adjudication of bankruptcy 裁定破产；宣告破产
i z%wozf adjudication of insolvency 裁定无力偿还债务
cXod43 adjusted actual 经调整的实数；调整后的实数
\)`OEGdOR\ adjusted current assets 经调整的流动资产；调整后的流动资产
E< Y!BT[X adjusted figure 经调整的数字；调整后的数额
q>rDxmP < adjusted liabilities 经调整的负债；调整后的负债
6m%#cP
(6K adjusted loss 经调整的亏损；调整后的亏损
c:I %jm 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
1Eh6ti adjusted profit 经调整的利润；调整后的利润
MSaOFv_Q adjusted surplus 经调整的盈余额；调整后的盈余额
m gE
r+ adjusted value 经调整的价值；调整后的价值
c> 0R_ adjustment 调整；修订；理算〔保险〕
3 63KU@` adjustment centre 调剂中心
e|}B;< adjustment lag 调整过程的时间差距；调整时差
2!Qg1h M adjustment mechanism 调整机制
Xti.yQx\ adjustment of loss 亏损调整
rU9z? ( adjustment process 调整过程；调整程序
Y*/e;mG. adjustment range 调整幅度
LU $=j administered exchange rate 受管制汇率
b.j$Gna>Q Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
dym K @ administration expenses 行政费用
}0V aZ<j administration fee 手续费；行政费
8I[=iU7]l administration in bankruptcy 破产管理
Ef$a&*)PH administration order 遗产管理令
FD al;T
administrator 管理人；遗产管理人
M;LR$'c P administrator of the estate 遗产管理人
@1N .;]| admission of debt 债项承认书
=}g-N)^ admission of proof 接纳债权证明
Vbv)C3ezD advance 放贷款项；垫付款项；预支款项；预付款项
!nU|3S[b
advance account 暂支帐目；预付款帐户
4;*jE ( advance compensation 预付补偿金
NHiac(&* advance from shareholder 股东垫款
H1.ktG advance pending reimbursement 预支以待日后付还
rS8}(lf advanced economy 先进经济体系
.XT]\'vW advancement 预付；预付财产
-v! ; advances warrant 垫款令
gA }?X advancing 贷出
zfw =U
\ adverse balance 逆差
qV0GpVJZU? adverse exchange 逆汇
:cvT/xhO advertisement addressed to shareholders 在报章刊登的致股东通告
G=/^]E advice for collection 托收通知书
#y-R*4G advice of drawing 提款通知书；汇票通知书
Du #>y! advice of payment 付款通知
goe %'k, Advisory Committee [Securities and Futures Commission]
.*edaDi 谘询委员会〔证券及期货事务监察委员会〕
+ib&6IU Advisory Committee on Diversification 经济多元化谘询委员会
GL%)s?
affidavit 誓章；遗产申报誓章
h
S)lQl:^ affidavit of no receipt 述明无收款的誓章
#&X5Di[A affiliate 联号；联营公司；附属公司
U"RA*| affiliated company 附属公司；联号；联营公司
-AN5LE9- affirmation [estate duty] 非宗教式宣誓〔遗产税〕
E7q,6f3@r affordability 负担能力
H<3:1*E African Development Bank [AfDB] 非洲开发银行
K0~= 9/ after-acquired property 事后取得的财产
^8 KxU after-hours dealing 市后交易
,T*\ 9' Q after-tax profit 税后盈利；税后利润；税后溢利
)#8}xAjV agency agreement 代理协议
[y~kF?a agency expenses 代理机构的开支
L*OG2liJ agency fee 代理费
bFhZSk ) Agency Law 《代理法》
"U!Vdt2vp agent 代理人；承销人
(8baa.ge agent of company 公司代理人
EU7nS3K)O~ agent's fee 代理人费；经纪费
RN&6z"| jR aggregate 总计；总数；总体数字
E M( %|# aggregate amount 总款额；总额
/dO*t4$ @? aggregate assets and liabilities 总体资产与负债
T|,/C|L aggregate at constant price 按固定价格计算的总体数字
.W\JvPTC aggregate demand 总需求
+%H=+fJ2} aggregate gross position 总持仓量
&NOCRabc aggregate limit 总限额
@?>5~ aggregate of salaries tax 合计薪俸税
eA *We aggregate performance 总体表现；总体业绩
fA"c9(>m%] aggregate supply 总体供应
Q zg?#| aggregate surplus 总盈余
//0Y#" aggregate total 整体总额
n-g#nE c: aggregate value 总值；合计价值
_Wq;bKG aggregated basis 合计基准
*eGG 6$I aggregated net chargeable income 合计应课税入息实额
Zv2]X- aggregation 合并计算；合计；总和
wrc1N?[bn aggregation of incomes of husband and wife 夫妇入息合并计算
8 "TlWHF` aggregation of property 财产的总和
R xS{ agio 差价；贴水
W[sQ_Z1C Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
z%BX^b$Hj Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
>;l rH& 《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》
-24ccN; Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
M3Qi]jO98 《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》
Cn0s?3Fm Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
HQ wrb HS 《香港政府和大韩民国政府关于相互促进和保护投资协定》
`n@;%*6/ agreement for a settlement 授产协议
hX vC>ie(i agreement for assignment 转让协议
;66{S'*[ agreement for sale 售卖协议；买卖协议
m#i g.z|A agreement for sale and purchase 买卖协议
Vju/+ agreement for the payment of interest 支付利息协议
X"vDFE`? agreement for the repayment of money 还款协议
5 `@yX[G agreement of reinsurance 再保险协议
3,EtyJ3[Bh Agricultural Bank of China 中国农业银行
n a*Z 0y air passenger departure tax 飞机乘客离境税
el\xMe^SY Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
]TJ258 P} airport tax 机场税
EEMRy alcohol duty 酒精税
nBLb1T alienation 让与；让渡；转让
AQ0zsy alimony 生活费；赡养费
=J"c'Z>. All Ordinaries Index [AOI] 所有普通股指数
z K I1 all risks 全险；综合险
n 1aOpz6` All Sales Record for Stock Market 《股票市场成交报告》
dd6%3L{cn Allied Capital Resources Limited 新联财务有限公司
| #b/E A9 all-items index [Consumer Price Index] 总指数〔消费物价指数〕
qQIX:HWDKZ allocation letter 拨款信件
8) M WC: allocation of fund 分配款项；预留款项
@^J>. g allocation of profit 利润分配；溢利分配
sy-#Eo#3 allocation warrant 拨款令
unNN&m#@ allotment 分配；配股
NB5lxaL allotment notice 股份配售通知；配股通知
%%#bTyF allotment of shares 股份分配
<Ql2+e v6 allowable 可获宽免；免税的
24
.'+3 allowable business loss 可扣除的营业亏损
Jz*A!Li allowable expenses 可扣税的支出
cj^hwtx allowance 免税额；津贴；备抵；准备金
u {w,y.l1h allowance for debts 债项的免税额
0x<G\ l4 allowance for depreciation by wear and tear 耗损折旧免税额
Q5l+- allowance for funeral expenses 殡殓费的免税额
>^IUS8v allowance for inflation 为通货膨胀而预留的款项；通胀准备金
OG_v[ C5 allowance for repairs and outgoings 修葺及支出方面的免税额
y2mSPLw allowance to debtor 给债务人的津贴
of
GoaH*h alteration of capital 资本更改
52 NI{" alternate trustee 候补受托人
J q mL|S) amalgamation 合并
m=Gb<)Y ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
;Wa&Dg/5` ambit of charges 征税范围；收费范围
|lk:(~DM amended valuation 经修订的估值
x <OVtAUB American Commodities Exchange 美国商品交易所
^w&!}f+ American Express Bank Limited 美国运通银行
-PU.Uw] American Stock Exchange 美国证券交易所
gyPwNE amortization 摊销
B&B L<X
r amount due from banks 存放银行同业的款项
rVRv *W amount due from banks abroad 存放海外银行同业的款项
D F=Rd# amount due from holding companies 控股公司欠款
|DPq~l(d amount due from local banks 存放本港银行同业的款项
ms\\ R@R amount due to banks 银行同业的存款
=(Y0wZP| amount due to banks abroad 海外银行同业的存款
jW 4>WDN: amount due to holding companies 控股公司存款
5y] %Cu1.u amount due to local banks 本港银行同业的存款
*=!r|UdB. amount due to outport banks 外埠银行同业的存款
]g }5p4*& amount for note issue 发行纸币的款额
)=bW\=[8 amount of bond 担保契据的款额
(^B=> amount of consideration 代价款额
?>I amount of contribution 供款数额
lgD % amount of indebtedness 负债款额
t @a& & amount of principal of the loan 贷款本金额
:t;i 2Ck amount of rates chargeable 应征差饷数额
th<>%e}5c amount of share capital 股本额
Oqt{ uTI~ amount of sums assured 承保款额
d(@ ov^ e- amount of variation 变动幅度
+JM@ kdE5b amount of vote 拨款数额
f*IvaY amount payable 应付款额
Ed{sC[j= amount receivable 应收款额
C rl:v8 Amsterdam Stock Exchange 阿姆斯特丹证券交易所
`Q/\w1-Q analysis 分析
aR'~=t&;z1 ancillary risk 附属风险
ori[[~O yB annual account 周年帐目；周年帐目报表；年度决算；年结
i2;,\FI@t% annual accounting date 年结日期
Vg :''!4t2 annual allowance 每年免税额；年积金；年度津贴；年津
P}>>$$b\Yi annual balance 年度余额
VR%*8= annual disposable income 每年可动用收入
,rF!o_7 annual estimates 周年预算
G:wO1f6 annual fee 年费
B2KBJ4rI[1 annual general meeting 周年大会
FFe{=H,= annual growth rate 年增率；每年增长率
J\p-5[E annual long-term supplement 长期个案每年补助金
"q!*RO'a annual pensionable emolument 可供计算退休金的年薪
l8 $.k5X annual report 年报
rhX? \_7o Annual Report on the Consumer Price Index 《消费物价指数年报》
CJ w zjH annual return 周年报表；周年申报表；每年报税表格
o*"Q{Xh#Qd Annual Return Rules 《周年报表规则》
\m1^sFMZ annual review of consumer prices 每年消费物价回顾
94]i|2qj* annual roll-forward basis 逐年延展方式
q}0I`$MU annual salary 年薪
E1`_[ =8a9 annual statement 年度报表；年度决算表
R~|(]#com 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
,U+>Q!$`\^ annuitant 年金受益人
J, +/<Y! annuity 年金
~O!E &~ annuity contract 年金合约
-v|lM8 annuity on human life 人寿年金
g!r) yzK antecedent debt 先前的债项
PnB2a'(^@? ante-dated cheque 倒填日期支票
<OJqeUo+*\ anticipated expenditure 预期开支
$!_} d anticipated net profit 预期纯利
<b\8<mTr anticipated revenue 预期收入
NS TO\36 anti-inflation measure 反通货膨胀措施
6+" gk( anti-inflationary stance 反通货膨胀立场
j~>J?w9<O apparent deficit 表面赤字
R6:m@ apparent financial solvency 表面偿债能力
Q`4I a<5B apparent partner 表面合伙人
-)KNsW application for personal assessment 个人入息课税申请书
h|i b*%P_ application of fund 资金应用
1jAuW~ application to release as liquidator and to destruct the books of accounts and documents
2R^Eea 申请免除清盘人职务及毁灭帐簿与文件
2+p XtP@O appointed actuary 委任精算师
w>}n1N c$G appointed auditor 委任核数师；委任审计师
rY1jC \ appointed trustee 委任的受托人
@xso{$ z?j appointer 委任人
eb6y-TwY apportioned pro rata 按比例分摊
^gNbcWc7CU apportionment 分配；分摊
~?)y'? Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
AMO{ee7Po apportionment formula 分摊方程式
L|1~'Fz#w apportionment of estate duty 遗产税的分摊
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-kK!i appraisal 估价；评估
yS[ HYq appreciable growth 可观增长
tK'9%yA\ appreciable impact 显着影响
qSD3]Dv" appreciable increase 可观增长
B<$6Dj%L appreciation 增值；升值
(v:8p!QN appreciation against other currencies 相对其他货币升值
C7}iwklcsa appreciation of the exchange value of Hong Kong dollar 港元汇值上升
(?lT @RY/ appreciation tax 增值税
yJlRW!@&: appropriation 拨款；拨用；拨付
R yM2 9uD appropriation account 拨款帐目
'" ze Im~ Appropriation Bill 拨款法案
5B8fz;l= B appropriation-in-aid system 补助拨款办法
jqTK7b approved assets 核准资产
P3Ah1X7W"C approved basket stock 认可一篮子证券
v |pHbX approved budget 核准预算
D~`R LPMk approved charitable donation 认可慈善捐款
D$r n?@&g approved charitable institution 认可慈善机构
/^I!)|At approved currency 核准货币；认可货币
(Kg )cc[B` approved estimates 核准预算
$BB^xJ\O approved estimates of expenditure 核准开支预算
wyAh%'V approved overseas insurer 核准海外保险人
"T<7j . P? approved overseas trust company 核准海外信托公司
5LU7}v~/ approved pooled investment fund 核准汇集投资基金
s qj Dh approved provident fund scheme 认可公积金计划
h uR ^l approved provision 核准拨款
nLPd]%78> approved redeemable share 核准可赎回股份
322-'S3< approved regional stock 认可地区性证券
w vI
v+Q9 approved retirement scheme 认可退休金计划
e d3wj3@ approved subordinated loan 核准附属贷款
]= /?Ooh arbitrage 套戥；套汇；套利
=)N6 R arbitrageur 套戥者；套汇者
m6 Y0,9 arbitrary amount 临时款项
A 2\3.3 arrangement 措施；安排；协定
/'_Yct= arrears 欠款
[D?d~pB arrears of pay 欠付薪酬
/rK/ l arrears of revenue 逾期未收税款；逾期未收的帐项
g0s4ZI+T articles of association 组织章程；组织细则；组织章程细则
CDr0QM4k:. Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
LcNI$g;}Yf ascertainment of profit 确定利润
R? N+./{ "Asia Clear" “亚洲结算系统”
Nd@/U
c Asia Commercial Bank Ltd. 亚洲商业银行有限公司
02( Ob Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
c|(Q[= Asian Development Fund [ADF] 亚洲发展基金
$YJi]:3& Asian dollar bond 亚洲美元债券
wsc=6/#u Asian dollar market 亚洲美元市场
3v QVk Asian dollar rate 亚洲美元利率
m")p]B&i= Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
0Jd>V Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
Z[,,(M asked price 沽盘；喊价；索价；卖方报价
h=n\c6 Q assessable income 应评税入息
-7J~^m2x assessable loss 应评税亏损
o$7UWKW8 assessable profit 应评税利润
nvc(< Ovw assessable value 应评税值
Ywcgt| assessed profit 估定利润
q6%m .X7 assessed value 经评估价值
t+^__~IX assessment 评税；评定；估价；评税单
^% Ln@!P assessment number 评税编号；估价编号
~(`MP< assessment of additional tax 补加税评税
F< dhG>E9 assessment of performance 业绩评估；实绩评价
O@:R\MwFOZ Assessor 评税主任
)]E?~ $, asset price bubbles 资产价格泡沫
rg]z asset-backed securities 具资产保证的证券
!.4q{YWcYk assets accretion 资产增值
J @IKXhb7_ assets and liabilities 资产与负债
4Yt'I#* assets betterment statement 资产递增表；资产改进表
}?O>.W,/ assets lending 实物放款；有抵押贷款
B2WPbox assets of the company passing on the death 死者去世时转移的公司资产
5a2;@ }%V assets pledged as security for liabilities 用作负债抵押的资产
gl2l%]=\' assets portfolio 资产投资组合
e<~bD F H assets price 资产价格
% /!f^PIwX assets quality 资产质素
!RjC0, assets realization 资产变现
,Hp7`I>/ assets refinancing arrangement 资产再集资安排
fj9&J[ assets securitization 资产证券化
bz [?M } assets situated outside Hong Kong 在香港以外地方的资产
BgB 0 assets stripping 削减资产；拆卖资产
[ g=4'4EZc assets value 资产值
8M BY3F assignee 承让人
e. E$Ej]w assignment 转让；转让书；转让契
zcio\P=^|B assignment of interest 权益转让
3J3wKw!` assignment of letters patent and trade mark 专利证书及商标转让
:SZi4:4-J8 assignment of property 物业转让；物业转让书
EYn9l n_]u assignment right 转让权
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U @hqS assignor 转让人
n S Vr,wU associate 有联系的人；有关连人士；相联者；合伙人；联系人
4ZYywD wn Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
F& lSRL+v associate member 附属会员
5F ]2.<i associated body corporate 相联法人团体
_b * gg associated company 相联公司；联属公司
ogV v 8Xb associated corporation 相联法团
b cAk$tA2 Association of Chartered Certified Accountants [ACCA] [United Kingdom]
KsqS{VVCh 公认会计师公会〔英国〕
;D%H}+Z Association of Futures Exchange Brokers 香港期货经纪协会
k[*> nE Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
9w1`_r[J association of underwriters 承保人组织
kp6 &e assumption of control 接管
i|S/g.r assurance 担保；保险；转易；转易书
$2Bll 5!] assurance of interest 权益的转易
'=Acg"aT at 19XX price 按一九ＸＸ年价格计算
bJyn UZ at a discount 按赔价计算；按贴水价格计算；打折扣
DD[<J:6 at a premium 按溢价计算；按升水价格计算
I-Am9\ at call 通知付款；按通知
w(*}, at constant market price 按固定市价计算
T]\'D&P~D at constant price 按固定价格计算
YjPj#57+ at cost 按成本计算
]L3MIaO2T at current market price 按当时市价计算；按现时市价计算
{Z>Mnw"R at current price 按当时价格计算；按现时价格计算
\#C]|\ at factor cost 按要素成本计算；按生产要素成本计算
i7&ay\+@ at money-of-the-day price 按付款当日价格计算
~;t/VsgGW at or better 按指定或较佳价位〔买卖指令〕
^5k~ 7F. at par 按面值计算；平价
$9W ,1wg at sight 见票即付
Ak3V< =g x at the close 按收市盘
Qr-,J_ at the opening 按开市盘
crgVedx~} attestation 见证；见证条款
UH((d*HX4 at-the-money option 平价期权
{ GGP8 attorney 受权人；受托代表人
A yOy&]g attornment 新拥有人承认书
_Y)Wi[ attributable profit 可归属利润
=t. T9'{ attributable share value 可归属股份价值
Xs~IoU Auckland Stock Exchange 奥克兰证券交易所
SXNde@%
{ auction 拍卖
74c5\UxA auctioneer 拍卖商
xE*. ,:,& audit 审计；核数
5d -rF:# Audit Commission 审计署
oS<*\!&D Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
m +x$LkP 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〕
"cvhx/\1# audit review 帐目审查
g]d0B!Ar~ Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
>^ E*7Bfp audited account 审计帐目；经审计的帐目
n-O QCz9Xl audited annual account 经审计的周年帐目
m<J:6^H@ audited balance sheet 经审计的资产负债表
*0_Q0SeE,o auditor 核数师；核数主任；审计师
( Dx p auditor's certificate 核数师证明书；审计师证明书
VWk{?*Dp auditor's report 核数师报告；审计师报告
f`[E^ zj Aussie bond 澳元债券
iAt&927 austerity budget 紧缩预算
` :Oje Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
x X.{(er Australia All Ordinaries Index 澳洲所有普通股票指数
yIWgC[ Australian Dollar [AUD] 澳元
w/9%C(w6 Australian Options Market 澳大利亚期权市场
K.b :ae^k Australian Securities Commission 澳洲证券事务监察委员会
j?\z5i""f Australian Society of Certified Practising Accountants 澳洲执业会计师公会
hzA+ , Australian Stock Exchange 澳大利亚证券交易所
#1WCSLvtV Austrian Schilling [ATS] 奥地利先令
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2_e authentication 认证；鉴证
z00,Vr^m authority to purchase 委托购买证；委购书
{=;<1PykLb authorization 认可；核准；授权；授权书
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m!< authorization by direction 指示授权
s|k &@jH) authorization by instruction 指令授权
TK0W=&6#A authorization by warrant 令状授权
n(sseQ|\ authorization of unit trust 单位信托的认可
\Qf2:[-V0 authorized agent 指定代理人
W< $!H
V$ authorized capital 法定资本
X, }(MW authorized clerk 出市员
|<MSV KW authorized dealer 认可交易商
wEQZ9?\ authorized financial institution 认可财务机构
msQ?V&+< authorized fund 认可基金
LG??Q+`l authorized fund house 获授权的基金公司；认可基金公司
1jpf t3 *x authorized institution 认可机构
RNt9Qdr4y authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
?. Ip (g authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
%l!- rXp authorized insurer 获授权保险人；获认可承保人
ZVrZkd ` authorized investment 特准投资项目
8d&%H, authorized person 获授权人
}hcY5E-n authorized representative 获授权代表
o4agaA3k authorized share capital 法定股本
` A- automated quotation system 自动报价系统
vhDtjf/* Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
M(n@ytz 自动交易系统〔香港期货交易所有限公司〕
MSB /O. automatic adjustment mechanism 自动调整机制
p =-~qBw automatic adjustment system 自动调整系统
NPDMv
|4 Automatic Clearing House 自动票据交换所
TIK'A< automatic exchange rates accumulation system 自动化汇率累集系统
r; +a%?P Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
AHHV \r automatic teller machine [ATM] 自动柜员机
'X`W+ =T$ autopay 自动转帐
,hm &] available assets 可用资产
as@?
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B&<P >AZ available profit 可用利润
i1*0'x Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
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e a K]| average 平均；平均数；海损
Z*=$n_
G average basic salary 平均基本薪金
l(\F2_,2W average consumer expenditure 平均消费开支；一般消费开支
KN>h*eze average cost 平均成本
IR8yE`(h average cost of land production 增辟土地平均成本
7y_<BCx
h average daily turnover 平均每日成交额
\ _?d?:#RD average daily wage rate 平均每日工资率
T1'\!6_5 average expenditure pattern 平均开支模式
,5AEtoF average growth rate 平均增长率
-aV( 6i*n average net fixed assets 固定资产平均净值
Q 9E.AN average of relatives 相对价格平均数
&y7xL-xP average price 平均价格
{d.K)8 \ average propensity to consume 平均消费倾向；一般消费倾向
9 !.S9[[N average propensity to save 平均储蓄倾向；一般储蓄倾向
;v/un average rate 平均率
!OMCsUZ average revenue 平均收入；平均收益
~wO -Hgd average stock 平均库存；平均存货
p|@#IoA/e average yearly rent 平均年租
N|3#pHm@ avoidance of double taxation 避免双重课税
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Kd-cj+ avoidance of tax 避税
