A:
$~iZ aX8& A share Ａ股；甲类股份
BM/o7%]n abatement of tax 减税；减扣免税额
aG83@ ABx ABN AMRO Bank N.V. 荷兰银行
q"
f65d4c above-the-line expenditure 线上项目支出；经常预算支出
,:e~aG,B above-the-line receipt 线上项目收入；经常预算收入
xnt) 1Q ABSA Asia Limited 南非联合亚洲有限公司
p0WUF \" absolute change 绝对数值变更
lOp. c U absolute expenditure 实际开支
[gpO?'~ absolute guideline figure 绝对准则数字
W;yc)JB absolute interest 绝对权益
@l F?+/=$ absolute order of discharge 绝对破产解除令
B ,cFvS absolute profit margin 绝对利润幅度
Ny^f'tsA absolute value 实值；绝对值
y^,Q M[ & absolutely vested interest 绝对既得权益
0U@#&pUc absorbed cost 已吸收成本；已分摊成本
~f(5 l. absorption 吸收；分摊；合并
u\Ylo.)b absorption rate 吸收率；摊配率；分摊率
#|ts1lD#ah ACB Finance Limited 亚洲商业财务有限公司
(^35cj{s acceptable form of reciprocity 合理的互惠条件
"qNFDr(WM acceptable rate 适当利率；适当汇率
Xg96I: r'p acceptance agreement 承兑协议
**L&I5Hhm acceptance for honour 参加承兑
|y[I!JdR acceptor 承兑人；接受人；受票人
CYLab5 A acceptor for honour 参加承兑人
6{buel(|e accident insurance 意外保险
Lo%vG{yTr Accident Insurance Association of Hong Kong 香港意外保险公会
C3 {hf accident insurance scheme 意外保险计划
Ai1"UYk\\Y accident year basis 意外年度基准
aWIkp5BFj accommodation 通融；贷款
hNM 8H accommodation bill 通融票据；空头票据
hq vhnqQk accommodation party 汇票代发人
< j:\;mi; account balance 帐户余额；帐户结余
?!P0UTe~ account book 帐簿
<7VLUk} account collected in advance 预收款项
lG\uJxV account current book 往来帐簿
\Q|-Npw account of after-acquired property 事后取得的财产报告
q* p account of defaulter 拖欠帐目
X|T|iB,vT account payable 应付帐款
Qdq;C,}Ai. account payee only [A/C payee only] 只可转帐；存入收款人帐户
\jwG*a account receivable 应收帐款
(vO3vCYeQ account receivable report 应收帐款报表
Ks P2./N account statement 结单；帐单；会计财务报表
SG)Fk *1 account title 帐户名称；会计科目
GIM/ T4!) accountant's report 会计师报告
22ON=NN Accountant's Report Rules 会计师报告规则
Y7.+
Ma#| accounting and auditing procedure 会计与审计程序；会计与核数程序
`FPQ Oa*%3 Accounting Arrangements 《会计安排》
b^$`2m-?@f accounting basis 会计基础
miaH ,hm accounting by Official Receiver 破产管理署署长呈交的帐目
p>7qyZ8 Accounting Circular 《会计通告》
?Ts]zO%%Z accounting class 会计类别
#{}?=/nJ~- accounting date 记帐日期；会计结算日期
R^.PKT2E accounting for money 款项核算
iAk:CJ{ Accounting Officer 会计主任
%]_ : \! accounting period 会计报告期；会计期
v`Jt+?I accounting policy 会计政策；会计方针
'z.
GAR accounting practice 会计惯例
._G ,uP$ accounting principle 会计准则
8M*+
| accounting record 会计记录
Y1 -dpML accounting report 会计报告
zWC| Qe Accounting Services Branch [Treasury] 会计事务部〔库务署〕
O`~#X w Accounting Society of China 中国会计学会
#"N60T @ accounting statement 会计报表
yjjq&Cn accounting system 会计制度；会计系统
&u2;S?7m accounting transaction 会计事项；帐务交易
teJt.VA7 ) accounting treatment 会计处理
qLmzA@Cv accounting year 会计年度
l;iU 9<~ accretion 增值；添加
idYB.]Y( accrual 应计项目；应累算数目
TmG);B} accrual basis 应计制；权责发生制
]%E h" accrual basis accounting 应计制会计；权责发生制会计
V'&;r'#O accrue 应累算；应计
.yj@hpJM accrued benefit 应累算利益
:*}Q/]N accrued charges 应计费用
`j>5W<5q\ accrued cumulative preference share dividend 应累算的累积优先股股息
Y"mFUW4 accrued expenses 应累算费用
5skN'*oG accrued interest payable 应付利息；应计未付利息
kEDpF26! accrued interest receivable 应收利息；应计未收利息
lcdhOjz!N accrued right 累算权益
*]]Zpa6 accruing profit 应累算的利润
<l<O2 l accumulated fiscal reserve 累积财政储备
=
wD#H@ h accumulated profit 累积利润；滚存溢利
9lb?%UFe accumulated reserve 累积储备
+K1M&( accumulation of surplus income 累积收益盈余
>5CK&6 acquired assets 既得资产
Pf[E..HF*d acquisition 收购；购置；取得
FH=2, "A acquisition cost 购置成本
axnlI*! acquisition expenses 购置费用
i(j / C acquisition of 100% interest 收购全部股权
gHe:o` acquisition of control 取得控制权
$ ,}jz.R@ acquisition of fixed assets 购置固定资产
=LaE EL acquisition of shell “买壳”
^lHy)!&A acquisition price 收购价
iJzBd7 act of God 天灾
UGO#o`.G} acting partner 执事合伙人
.TGw+E1k active market 买卖活跃的市场；交投畅旺的市场；旺市
<8:h%%$? active partner 积极参与的合伙人
4CM'I~ active trading 交投活跃
Zonjk%tC actual circulation 实际流通
8}0wSVsxV$ actual cost 实际成本
s)E \ actual expenditure 实际开支；实际支出
sSW'SE?,< actual income 实际入息；实际收入；实际收益
sycAAmH< actual market 现货市场
% >m.Z#R( actual price 现货价；实际价格
pQiC#4b actual profit 实际利润
,P a*; o\ actual quotation 实盘；实际价位；实际报价
bIU.C|h@ actual year basis 按实际年度计算
`==l 2AX actuals 实货
C y;UyZ actuarial investigation 精算调查
;XN|dq actuarial principle 精算原则
dbby.% actuarial report 精算师报告
8<L{\$3HP| Actuarial Society of Hong Kong 香港精算学会
)]P(!hW. actuarial valuation 精算师估值
%66="1z0@ actuary 精算师
%B$ftsYXmu ad referendum agreement 暂定协议；有待覆核的协定
*{ rorir ad valorem duty 从价税；按值征税
X FS ~ ad valorem duty system 从价税制
ZwUBeyxS=c ad valorem fee 从价费
+M-tYE
5n ad valorem tariff 从价关税
hE&6;3"> additional allowance 额外免税额
zZ%[SW&vC additional amount for unexpired risk 未过期风险的额外款额
>.
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vJ&_-CX additional assessment 补加评税
~Gfytn9x.; additional commitment 额外承担
KsKE#])&l additional commitment vote 额外承担拨款
?EFRf~7JP additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
wK (]E%\ additional dependent parent allowance 供养父母额外免税额
,6>3aD1w~q additional provision 额外拨款
^-"Iw y additional stamp duty 附加印花税
mh3S?Uc additional tax 补加税罚款；补加税款
eAlOMSL\ Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
FOk&z!xYKd adjudged bankrupt 被裁定破产
Blxa0&3 adjudicated bankrupt 裁定破产人
"6jt$-? adjudication fee 裁定费；评定印花税额手续费；评估契据费
a}y b~:TC adjudication of bankruptcy 裁定破产；宣告破产
nm5DNpHk adjudication of insolvency 裁定无力偿还债务
l e/j! adjusted actual 经调整的实数；调整后的实数
KuP#i]Na adjusted current assets 经调整的流动资产；调整后的流动资产
+?*;#=q adjusted figure 经调整的数字；调整后的数额
(h0@;@@7hW adjusted liabilities 经调整的负债；调整后的负债
$S#Z>d*1! adjusted loss 经调整的亏损；调整后的亏损
YmC}q20; adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
m!xv WqY+ adjusted profit 经调整的利润；调整后的利润
30sJ"hF9 adjusted surplus 经调整的盈余额；调整后的盈余额
^77W#{ Zs adjusted value 经调整的价值；调整后的价值
w
% Hj' adjustment 调整；修订；理算〔保险〕
n[jXqFm!` adjustment centre 调剂中心
Q4cCg7|0 adjustment lag 调整过程的时间差距；调整时差
ogFo/TKM adjustment mechanism 调整机制
`H! (hMMV adjustment of loss 亏损调整
:Qge1/ adjustment process 调整过程；调整程序
"KIY+7@S} adjustment range 调整幅度
h?xgOb!4 administered exchange rate 受管制汇率
8$}<4 `39 Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
}k }=e administration expenses 行政费用
3RtVFDIZA" administration fee 手续费；行政费
FsED 9+/m administration in bankruptcy 破产管理
;U(]#pW!t administration order 遗产管理令
lq9|tt6 Z administrator 管理人；遗产管理人
xrg"/?84 administrator of the estate 遗产管理人
'7'/ +G'~& admission of debt 债项承认书
IS]A<}j/- admission of proof 接纳债权证明
DSLX/u o1 advance 放贷款项；垫付款项；预支款项；预付款项
!P{ /;Q advance account 暂支帐目；预付款帐户
S( PV*e8 advance compensation 预付补偿金
+ Csb8 advance from shareholder 股东垫款
-YQh
F;/ advance pending reimbursement 预支以待日后付还
+v
B}E advanced economy 先进经济体系
NMkP#s7.y advancement 预付；预付财产
6(QfD](2 } advances warrant 垫款令
LaJvPOQ advancing 贷出
;{I 9S' adverse balance 逆差
? $/::uo adverse exchange 逆汇
}`w(sec:3 advertisement addressed to shareholders 在报章刊登的致股东通告
je mb/ :E advice for collection 托收通知书
Nw. )O advice of drawing 提款通知书；汇票通知书
={B C0, advice of payment 付款通知
% G!!0V! Advisory Committee [Securities and Futures Commission]
^ |MS2' 谘询委员会〔证券及期货事务监察委员会〕
k1z`92" Advisory Committee on Diversification 经济多元化谘询委员会
ya2sS9^T[ affidavit 誓章；遗产申报誓章
@{@b^ tk affidavit of no receipt 述明无收款的誓章
$s _k/dM~& affiliate 联号；联营公司；附属公司
j/TnKO affiliated company 附属公司；联号；联营公司
bhUE!h< affirmation [estate duty] 非宗教式宣誓〔遗产税〕
r%;|gIky affordability 负担能力
8U@f/ P African Development Bank [AfDB] 非洲开发银行
Vs"b
after-acquired property 事后取得的财产
;}Jv4Z after-hours dealing 市后交易
N_g=,E=U% after-tax profit 税后盈利；税后利润；税后溢利
,[
2N3iH agency agreement 代理协议
)cH\i91 agency expenses 代理机构的开支
?eTZ>o.p/ agency fee 代理费
W7!Rf7TK Agency Law 《代理法》
f hK<P_} agent 代理人；承销人
,9y6:W%5 agent of company 公司代理人
BQfnoF agent's fee 代理人费；经纪费
X 8tPn_`x aggregate 总计；总数；总体数字
_EMX x4J aggregate amount 总款额；总额
Ihf>FMl: aggregate assets and liabilities 总体资产与负债
UI=v| <'- aggregate at constant price 按固定价格计算的总体数字
]n4PM=hz aggregate demand 总需求
/cClV" S*G aggregate gross position 总持仓量
S<(i /5Z+ aggregate limit 总限额
(g;O,`|c, aggregate of salaries tax 合计薪俸税
E 0qJ.v aggregate performance 总体表现；总体业绩
Gw) y<h aggregate supply 总体供应
F +K ju2 aggregate surplus 总盈余
JX'}+.\ aggregate total 整体总额
3z0 Bg aggregate value 总值；合计价值
y3j$?o M aggregated basis 合计基准
Pac ^=|h<q aggregated net chargeable income 合计应课税入息实额
1!1,{\9% aggregation 合并计算；合计；总和
G>p edE\ aggregation of incomes of husband and wife 夫妇入息合并计算
Vw ; iE=L aggregation of property 财产的总和
O=}w 1] agio 差价；贴水
UZ/LR 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》
+m
J G:n Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
@|\;#$?XW3 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
skeeec\V Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
Q=!QCDO( 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
ExS&fUn `C Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
=0&Xdx X 《香港政府和大韩民国政府关于相互促进和保护投资协定》
h<3bv&oI . agreement for a settlement 授产协议
e| C2/U- agreement for assignment 转让协议
YQ+8lANC agreement for sale 售卖协议；买卖协议
EE09 Er %\ agreement for sale and purchase 买卖协议
H`<u2fo|p agreement for the payment of interest 支付利息协议
3^Is4H_8 agreement for the repayment of money 还款协议
+Q"s!\5 agreement of reinsurance 再保险协议
R;AcAJ; Agricultural Bank of China 中国农业银行
8r}tf3xMCM air passenger departure tax 飞机乘客离境税
PU ea`rE?R Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
[W$x5|Z}Q airport tax 机场税
0F uj-q alcohol duty 酒精税
)%/ Ni^ alienation 让与；让渡；转让
YeJTB } alimony 生活费；赡养费
y< gRl/e All Ordinaries Index [AOI] 所有普通股指数
>mQD/U all risks 全险；综合险
gs}&a3d7k All Sales Record for Stock Market 《股票市场成交报告》
/p;OZf] Allied Capital Resources Limited 新联财务有限公司
H^*[TX=#[ all-items index [Consumer Price Index] 总指数〔消费物价指数〕
860y9wzU allocation letter 拨款信件
7.{+8#~nV allocation of fund 分配款项；预留款项
:V"e+I allocation of profit 利润分配；溢利分配
QBmARQ allocation warrant 拨款令
|1kA6/ allotment 分配；配股
p8]X Ne allotment notice 股份配售通知；配股通知
[ )X( Qtk allotment of shares 股份分配
O 8 l`1 allowable 可获宽免；免税的
kFQo[O] allowable business loss 可扣除的营业亏损
rU>l(O'b allowable expenses 可扣税的支出
K\}qY dPF allowance 免税额；津贴；备抵；准备金
5:+x7Ed allowance for debts 债项的免税额
WO69Wo\C allowance for depreciation by wear and tear 耗损折旧免税额
Yk{4 3yw allowance for funeral expenses 殡殓费的免税额
FBi&M Z` allowance for inflation 为通货膨胀而预留的款项；通胀准备金
'D+njxCk.A allowance for repairs and outgoings 修葺及支出方面的免税额
q% s<y + allowance to debtor 给债务人的津贴
=585TR;
V alteration of capital 资本更改
v*y,PY1* alternate trustee 候补受托人
M;g"rpM amalgamation 合并
5[6{o$I ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
ZD K+>^A) ambit of charges 征税范围；收费范围
K_ j* 9@ amended valuation 经修订的估值
W)2k>cS American Commodities Exchange 美国商品交易所
BN`tiPNEp American Express Bank Limited 美国运通银行
9n d,8N ji American Stock Exchange 美国证券交易所
* w dNZ amortization 摊销
)CH\]>-FO amount due from banks 存放银行同业的款项
@gx]3t*]I amount due from banks abroad 存放海外银行同业的款项
HlxgJw~< amount due from holding companies 控股公司欠款
!':y8(Ou amount due from local banks 存放本港银行同业的款项
9-Qu5 L~ amount due to banks 银行同业的存款
w V v@
amount due to banks abroad 海外银行同业的存款
F6{Q1DqI amount due to holding companies 控股公司存款
F{&0(6^p! amount due to local banks 本港银行同业的存款
/z1-4:^`A[ amount due to outport banks 外埠银行同业的存款
Q:b> 1 amount for note issue 发行纸币的款额
jTsQsHq amount of bond 担保契据的款额
Zh:@A Fz:R amount of consideration 代价款额
KjV1->r# amount of contribution 供款数额
3 lKBwjW amount of indebtedness 负债款额
5'rP-z~
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#9(iu S+BU amount of rates chargeable 应征差饷数额
N@? z&urQi amount of share capital 股本额
jJkc vC8d amount of sums assured 承保款额
Nk\/ l K\ amount of variation 变动幅度
f2P2wt.$ amount of vote 拨款数额
X5)].[d amount payable 应付款额
TwZmZE ?! amount receivable 应收款额
F^DDN7AKH Amsterdam Stock Exchange 阿姆斯特丹证券交易所
R5cpmCs@R analysis 分析
L# .vbf ancillary risk 附属风险
" V4ru&a annual account 周年帐目；周年帐目报表；年度决算；年结
;3O=lo:$~ annual accounting date 年结日期
5F 5 )Bh annual allowance 每年免税额；年积金；年度津贴；年津
/n9,XD&) annual balance 年度余额
=eeZtj. annual disposable income 每年可动用收入
| /RZGC4 annual estimates 周年预算
8Vm)jnM annual fee 年费
DUs0L\ annual general meeting 周年大会
@3Mp>u/ annual growth rate 年增率；每年增长率
eBl B0P
annual long-term supplement 长期个案每年补助金
g/z7_Aq/ annual pensionable emolument 可供计算退休金的年薪
D7,{p2<2T annual report 年报
$@Z rGT Annual Report on the Consumer Price Index 《消费物价指数年报》
Ix+\oq,O annual return 周年报表；周年申报表；每年报税表格
k
3 oR: Annual Return Rules 《周年报表规则》
$s 9YU" annual review of consumer prices 每年消费物价回顾
&n2dL->*# annual roll-forward basis 逐年延展方式
k%sh ;1. annual salary 年薪
5 PT*b}g@ annual statement 年度报表；年度决算表
8CGj I?j Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
}Lb[`H,}A annuitant 年金受益人
G+W0 X annuity 年金
N ._&\fHY annuity contract 年金合约
/c52w"WW annuity on human life 人寿年金
V%'+ ob6 antecedent debt 先前的债项
H.s:a#l? ante-dated cheque 倒填日期支票
Xp_G9I,+ anticipated expenditure 预期开支
s% ( |z anticipated net profit 预期纯利
JQ"w{O anticipated revenue 预期收入
>Byxb./* anti-inflation measure 反通货膨胀措施
drf?7%v anti-inflationary stance 反通货膨胀立场
Ab)X/g-I @ apparent deficit 表面赤字
\~@a/J apparent financial solvency 表面偿债能力
U=\!`_f': apparent partner 表面合伙人
q5ja \ application for personal assessment 个人入息课税申请书
Z'4oE
) application of fund 资金应用
S,2{^X application to release as liquidator and to destruct the books of accounts and documents
z+qrsT/?L 申请免除清盘人职务及毁灭帐簿与文件
Y.v. EZ appointed actuary 委任精算师
+G?nmXG[vj appointed auditor 委任核数师；委任审计师
j un$C Y4 appointed trustee 委任的受托人
H D {2nZT appointer 委任人
L{AfrgN apportioned pro rata 按比例分摊
t73" d#+ apportionment 分配；分摊
! p|d[ Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
QwgP+ M+ apportionment formula 分摊方程式
:PF6xL& apportionment of estate duty 遗产税的分摊
u40<>A appraisal 估价；评估
L<M H: appreciable growth 可观增长
8 UN7(J appreciable impact 显着影响
ubQZTA x appreciable increase 可观增长
}2~$"L,_ appreciation 增值；升值
<vUhJgN2/ appreciation against other currencies 相对其他货币升值
%XAF "J appreciation of the exchange value of Hong Kong dollar 港元汇值上升
tg' 2 v/ appreciation tax 增值税
"YePd * W appropriation 拨款；拨用；拨付
s'yT}XQ;r appropriation account 拨款帐目
Ym5ji$ !2 Appropriation Bill 拨款法案
wj#A#[e appropriation-in-aid system 补助拨款办法
QFX )Nov]; approved assets 核准资产
W"*~1$vf approved basket stock 认可一篮子证券
y?@(%PTp approved budget 核准预算
-"MB(` approved charitable donation 认可慈善捐款
TuX9:Q approved charitable institution 认可慈善机构
AI\|8[kf0 approved currency 核准货币；认可货币
-Ay=*c.4 approved estimates 核准预算
b?{ \t; approved estimates of expenditure 核准开支预算
]3bXJE approved overseas insurer 核准海外保险人
q}0xQjpo approved overseas trust company 核准海外信托公司
*wD| e K7 approved pooled investment fund 核准汇集投资基金
p`2w\ P3;) approved provident fund scheme 认可公积金计划
$~FnBD%|{ approved provision 核准拨款
#Z>EX?VS: approved redeemable share 核准可赎回股份
( !=^ (Nd approved regional stock 认可地区性证券
Mi B}10 approved retirement scheme 认可退休金计划
rwSmdJ~ approved subordinated loan 核准附属贷款
}6!*H! arbitrage 套戥；套汇；套利
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arbitrageur 套戥者；套汇者
w_lN[u-L arbitrary amount 临时款项
$Y9Wzv3Ra arrangement 措施；安排；协定
W2W4w arrears 欠款
^7>k:|7-t arrears of pay 欠付薪酬
#<EMG|&( arrears of revenue 逾期未收税款；逾期未收的帐项
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+%ab articles of association 组织章程；组织细则；组织章程细则
.T|1l$Jn Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
(Ceq@eAlT ascertainment of profit 确定利润
1'Y7h;\~\ "Asia Clear" “亚洲结算系统”
NT&sk rzW Asia Commercial Bank Ltd. 亚洲商业银行有限公司
g:]X '%Ub Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
D3xy J Asian Development Fund [ADF] 亚洲发展基金
1K&l}/zUl Asian dollar bond 亚洲美元债券
E \lel4ai Asian dollar market 亚洲美元市场
PG*:3![2 Asian dollar rate 亚洲美元利率
cH>3|B*y Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
"ukiuCfVuW Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
+o[- ED asked price 沽盘；喊价；索价；卖方报价
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%Q s assessable income 应评税入息
{RPZq2Tpc assessable loss 应评税亏损
j8#xNA assessable profit 应评税利润
Ia!B8$$'RP assessable value 应评税值
|];f?1 assessed profit 估定利润
.qAlPe L: assessed value 经评估价值
V4> qR{5 assessment 评税；评定；估价；评税单
h}SP` assessment number 评税编号；估价编号
~"8D] assessment of additional tax 补加税评税
z(g6$Y{ assessment of performance 业绩评估；实绩评价
F*rsi7#!pG Assessor 评税主任
R7Z7o4j g asset price bubbles 资产价格泡沫
[ 30ta<- asset-backed securities 具资产保证的证券
S&Szc0-|k assets accretion 资产增值
A4 assets and liabilities 资产与负债
6#za\ [ assets betterment statement 资产递增表；资产改进表
o~ J~-$T{ assets lending 实物放款；有抵押贷款
o`+$h:zm@ assets of the company passing on the death 死者去世时转移的公司资产
'%y5Dh assets pledged as security for liabilities 用作负债抵押的资产
Is1(]^EE* assets portfolio 资产投资组合
ayK?\srw assets price 资产价格
Pg\ !\5 assets quality 资产质素
}Md5a% s< assets realization 资产变现
uZhY)o*]@ assets refinancing arrangement 资产再集资安排
X5 w_ }Nhe assets securitization 资产证券化
R+b~m!5 8 assets situated outside Hong Kong 在香港以外地方的资产
[8v>jQ) assets stripping 削减资产；拆卖资产
YQ$EN>.eO assets value 资产值
v-ZTl4j$ assignee 承让人
<TQ,7M4 X assignment 转让；转让书；转让契
V'' ?kVJ assignment of interest 权益转让
lV
M )'m assignment of letters patent and trade mark 专利证书及商标转让
r~q 3nIe/, assignment of property 物业转让；物业转让书
7I4<Dj assignment right 转让权
%ZbdWHO# assignor 转让人
(mOL<h[)IP associate 有联系的人；有关连人士；相联者；合伙人；联系人
3$f+ 3/l Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
3]wV 1<K associate member 附属会员
Sk7sxy<F' associated body corporate 相联法人团体
e~P4>3 associated company 相联公司；联属公司
-50Qy[0. " associated corporation 相联法团
A!uO7".E Association of Chartered Certified Accountants [ACCA] [United Kingdom]
)1, U~+JFU 公认会计师公会〔英国〕
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RF Association of Futures Exchange Brokers 香港期货经纪协会
0i3Z7 l] Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
'dvi@Jx association of underwriters 承保人组织
57( 5+Zme assumption of control 接管
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assurance 担保；保险；转易；转易书
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assurance of interest 权益的转易
+% !'~ at 19XX price 按一九ＸＸ年价格计算
FaQz03N\ at a discount 按赔价计算；按贴水价格计算；打折扣
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M~ 3B at a premium 按溢价计算；按升水价格计算
qe2@bG%2+F at call 通知付款；按通知
ifI0s)Pn at constant market price 按固定市价计算
S;iJQS at constant price 按固定价格计算
KD^n7+w% at cost 按成本计算
t>} (` 0 at current market price 按当时市价计算；按现时市价计算
~+S,`8-P at current price 按当时价格计算；按现时价格计算
Zdy{e|-Zn at factor cost 按要素成本计算；按生产要素成本计算
6lob&+ at money-of-the-day price 按付款当日价格计算
MWq1 "c at or better 按指定或较佳价位〔买卖指令〕
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m<1 at par 按面值计算；平价
a^g}Z7D'T at sight 见票即付
SQT]' at the close 按收市盘
L ARMZoyi at the opening 按开市盘
kca#ssN attestation 见证；见证条款
* -X`^R at-the-money option 平价期权
~xt]g zp{ attorney 受权人；受托代表人
K^e4w`F| attornment 新拥有人承认书
4L/nEZ!Nsu attributable profit 可归属利润
uNf9 7*~_ attributable share value 可归属股份价值
K1CgM1 v Auckland Stock Exchange 奥克兰证券交易所
5;@2SY7 , auction 拍卖
PwnfXsR auctioneer 拍卖商
C;0VR audit 审计；核数
B|ctauJ Audit Commission 审计署
a"m-&mN Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
sB0 m^Y' 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〕
*:?XbtIK u audit review 帐目审查
s0m k<>z Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
wGgeK,*_ audited account 审计帐目；经审计的帐目
N{H#j6QW audited annual account 经审计的周年帐目
n{(, r' audited balance sheet 经审计的资产负债表
XwIh D auditor 核数师；核数主任；审计师
eCjyx|:J auditor's certificate 核数师证明书；审计师证明书
d)kO W!5\ auditor's report 核数师报告；审计师报告
-_BX\iP{ Aussie bond 澳元债券
89UR w9 austerity budget 紧缩预算
%gu | Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
yp] z@SYA@ Australia All Ordinaries Index 澳洲所有普通股票指数
' HJ<"< Australian Dollar [AUD] 澳元
y*!8[wASHq Australian Options Market 澳大利亚期权市场
Ym?VF{e, Australian Securities Commission 澳洲证券事务监察委员会
K0|:+s@ u Australian Society of Certified Practising Accountants 澳洲执业会计师公会
X7txAp. Australian Stock Exchange 澳大利亚证券交易所
#xw3a<z ?u Austrian Schilling [ATS] 奥地利先令
K!(hj '0. authentication 认证；鉴证
<07]w$m/ authority to purchase 委托购买证；委购书
B \tm authorization 认可；核准；授权；授权书
e_}tK1 XY authorization by direction 指示授权
M'J CT'(X authorization by instruction 指令授权
KG GJ\r6 authorization by warrant 令状授权
T%aM~dp authorization of unit trust 单位信托的认可
U$WGe >, authorized agent 指定代理人
;Irn{O authorized capital 法定资本
;Kh?iq n^ authorized clerk 出市员
|3g'~E?$ authorized dealer 认可交易商
R`M@;9I.@ authorized financial institution 认可财务机构
K%UjPzPWw authorized fund 认可基金
erOj(ce authorized fund house 获授权的基金公司；认可基金公司
Q]<6voyy authorized institution 认可机构
wQ8<%qi"L authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
vXg^ K}a# authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
I~4!8W-Y authorized insurer 获授权保险人；获认可承保人
xT-`dS0u authorized investment 特准投资项目
K{:[0oIHc authorized person 获授权人
zm3$)*p1 authorized representative 获授权代表
KE-0/m4yJ authorized share capital 法定股本
GK [Hs 1/ automated quotation system 自动报价系统
mV+9*or Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
M\RH FTB<C 自动交易系统〔香港期货交易所有限公司〕
^%0^DN automatic adjustment mechanism 自动调整机制
WLiF D. automatic adjustment system 自动调整系统
}*S`1IWMj Automatic Clearing House 自动票据交换所
`VF _rC[? automatic exchange rates accumulation system 自动化汇率累集系统
$4Dr + Z
H Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
_ {n4jdw%( automatic teller machine [ATM] 自动柜员机
"\u<\ CL autopay 自动转帐
& Z js available assets 可用资产
YF>1 5{H available fiscal reserve 现存财政储备
!x! 1H5 " available profit 可用利润
l| y.6v Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
!w%p Gv.wg average 平均；平均数；海损
m'M5O@? average basic salary 平均基本薪金
0`Uw[Er& average consumer expenditure 平均消费开支；一般消费开支
*P|~v Cnr average cost 平均成本
pu_?) U average cost of land production 增辟土地平均成本
P=7X +}@ average daily turnover 平均每日成交额
y6Ez.$M average daily wage rate 平均每日工资率
B> c2 *+Bk average expenditure pattern 平均开支模式
8_py fb average growth rate 平均增长率
)l.AsfW% average net fixed assets 固定资产平均净值
C-g,uARX(r average of relatives 相对价格平均数
D5:|C MQ average price 平均价格
s p+'c;a average propensity to consume 平均消费倾向；一般消费倾向
n5)ml)m average propensity to save 平均储蓄倾向；一般储蓄倾向
E)wf'x average rate 平均率
!tb!%8{~ average revenue 平均收入；平均收益
+hX = average stock 平均库存；平均存货
Y!+H9R average yearly rent 平均年租
%gWQ}QF avoidance of double taxation 避免双重课税
M+ %qVwp avoidance of tax 避税
