A:
F4~ OsgZ'N A share Ａ股；甲类股份
UG44 oKB abatement of tax 减税；减扣免税额
.WSn Y 71 ABN AMRO Bank N.V. 荷兰银行
MMk9rBf above-the-line expenditure 线上项目支出；经常预算支出
2Bi ]t%<{ above-the-line receipt 线上项目收入；经常预算收入
X"3p/!W.4 ABSA Asia Limited 南非联合亚洲有限公司
Q}Ah{H0C absolute change 绝对数值变更
n7i~^nf> absolute expenditure 实际开支
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1`g8Hk' absolute guideline figure 绝对准则数字
KT<i%)t2 absolute interest 绝对权益
,X|FyO(p absolute order of discharge 绝对破产解除令
@[joM*U absolute profit margin 绝对利润幅度
NI"Zocp absolute value 实值；绝对值
o~Hq&C"^} absolutely vested interest 绝对既得权益
(]sm9PO absorbed cost 已吸收成本；已分摊成本
27R4B
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w*"Ii%iA< absorption rate 吸收率；摊配率；分摊率
POm;lM $ ACB Finance Limited 亚洲商业财务有限公司
-J!n 7 acceptable form of reciprocity 合理的互惠条件
S7J.(;
82 acceptable rate 适当利率；适当汇率
D(Z#um 8n acceptance agreement 承兑协议
y}FG5'5$13 acceptance for honour 参加承兑
xN$V( ZX4 acceptor 承兑人；接受人；受票人
fFVQu\ acceptor for honour 参加承兑人
hQ>$ "0K
accident insurance 意外保险
B t3++ Mj Accident Insurance Association of Hong Kong 香港意外保险公会
JK,^:tgm accident insurance scheme 意外保险计划
#k<l 5x` accident year basis 意外年度基准
Q(x= ;wf5r accommodation 通融；贷款
;~
Xjk accommodation bill 通融票据；空头票据
mx1Bk9h%Xe accommodation party 汇票代发人
&:C[
n q account balance 帐户余额；帐户结余
Nq9pory^ account book 帐簿
)6XnxBSH account collected in advance 预收款项
m.6uLaD"!} account current book 往来帐簿
z1tD2jL _ account of after-acquired property 事后取得的财产报告
pqv l,G5 account of defaulter 拖欠帐目
(=rDt93J account payable 应付帐款
E\Wd*,/v) account payee only [A/C payee only] 只可转帐；存入收款人帐户
_`C |K>: account receivable 应收帐款
3\{acm account receivable report 应收帐款报表
Z 9cb account statement 结单；帐单；会计财务报表
*fd:(dN| account title 帐户名称；会计科目
?r]0 %W^ accountant's report 会计师报告
)w} 'kih Accountant's Report Rules 会计师报告规则
S&=@Hj- accounting and auditing procedure 会计与审计程序；会计与核数程序
qDg`4yX.} Accounting Arrangements 《会计安排》
T+0z.E!~I accounting basis 会计基础
I_Z?'M accounting by Official Receiver 破产管理署署长呈交的帐目
g<F+Ldgj
Accounting Circular 《会计通告》
gzK/ l: accounting class 会计类别
rx]Q,;" accounting date 记帐日期；会计结算日期
ku57 <k b accounting for money 款项核算
[GM!@6U Accounting Officer 会计主任
ZJ)>gV accounting period 会计报告期；会计期
b* n#XTV accounting policy 会计政策；会计方针
b+RU <qR accounting practice 会计惯例
eJ[+3Wh accounting principle 会计准则
X`L v}6}xT accounting record 会计记录
4`5W] J]6 accounting report 会计报告
ZHwN3 Accounting Services Branch [Treasury] 会计事务部〔库务署〕
3>5gh8!- Accounting Society of China 中国会计学会
J#w=Z>oz < accounting statement 会计报表
WSF$xC /~ accounting system 会计制度；会计系统
= ?/6hB=7< accounting transaction 会计事项；帐务交易
.2P3 !KCL accounting treatment 会计处理
7" eIZ accounting year 会计年度
kVeY} 8 accretion 增值；添加
%;_EWs/z8 accrual 应计项目；应累算数目
i5WO )9Us accrual basis 应计制；权责发生制
dqU)(T=C accrual basis accounting 应计制会计；权责发生制会计
a{;+_J3S accrue 应累算；应计
!}`[s2ji accrued benefit 应累算利益
V LeYO5'L accrued charges 应计费用
}!*|V dL0 accrued cumulative preference share dividend 应累算的累积优先股股息
nR Hl Hu accrued expenses 应累算费用
&f A1kG% accrued interest payable 应付利息；应计未付利息
lZ"C~B}9:I accrued interest receivable 应收利息；应计未收利息
'&|%^9O/" accrued right 累算权益
&B+_#V=X@ accruing profit 应累算的利润
*c.w:DkfB accumulated fiscal reserve 累积财政储备
SRHD"r^@ accumulated profit 累积利润；滚存溢利
/a$Zzs&xs accumulated reserve 累积储备
1)xj 'n accumulation of surplus income 累积收益盈余
/ml+b8@ acquired assets 既得资产
K)Ya%%6[U# acquisition 收购；购置；取得
HA$7Q~{N-t acquisition cost 购置成本
RU.MJ
kYQ5 acquisition expenses 购置费用
2
=>3B acquisition of 100% interest 收购全部股权
4;jAdWj3 acquisition of control 取得控制权
+U1fa9NSn acquisition of fixed assets 购置固定资产
t=fAG,k5 acquisition of shell “买壳”
n68qxD-X acquisition price 收购价
O#^qd0e'P! act of God 天灾
sV%= z}n= acting partner 执事合伙人
frQ=BV5%6 active market 买卖活跃的市场；交投畅旺的市场；旺市
EN>a ^B+! active partner 积极参与的合伙人
4dz Ym+vJm active trading 交投活跃
(:+Wc^0 actual circulation 实际流通
m*e8j[w# actual cost 实际成本
k9y /.Mu actual expenditure 实际开支；实际支出
>FFp"%% actual income 实际入息；实际收入；实际收益
0 !c/4^ actual market 现货市场
kmJ<AnK actual price 现货价；实际价格
tsB}'+!v# actual profit 实际利润
g]b%<DJ actual quotation 实盘；实际价位；实际报价
21?>rezJ actual year basis 按实际年度计算
pXNH actuals 实货
aO:A pOAO actuarial investigation 精算调查
xy)W_~Mk actuarial principle 精算原则
:W'.SRD actuarial report 精算师报告
JV;VR9-l Actuarial Society of Hong Kong 香港精算学会
-S@ ys actuarial valuation 精算师估值
v49 i.c9 actuary 精算师
1
!.P H ad referendum agreement 暂定协议；有待覆核的协定
I=E\=UTG,5 ad valorem duty 从价税；按值征税
;$r!eFY; ad valorem duty system 从价税制
U|+`Eth8( ad valorem fee 从价费
hz 2f7g ad valorem tariff 从价关税
4l{La}Aj additional allowance 额外免税额
fhHTp_u)2 additional amount for unexpired risk 未过期风险的额外款额
P6 '0:M@5 additional assessable profit 补加应评税利润
~4 S6c=: additional assessment 补加评税
} f!wQx b additional commitment 额外承担
7,{!a56zX additional commitment vote 额外承担拨款
\3t)7.:4 additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
4
$ )}d additional dependent parent allowance 供养父母额外免税额
1 x0)mt3 additional provision 额外拨款
;UQ&yj%x additional stamp duty 附加印花税
'
b,z E[Q additional tax 补加税罚款；补加税款
T !pHT'J Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
M%eTNsbNm adjudged bankrupt 被裁定破产
lzz68cT adjudicated bankrupt 裁定破产人
=*WfS^O adjudication fee 裁定费；评定印花税额手续费；评估契据费
fb!>@@9Z adjudication of bankruptcy 裁定破产；宣告破产
8L))@SA+uJ adjudication of insolvency 裁定无力偿还债务
w (,x{Bg\ adjusted actual 经调整的实数；调整后的实数
yAJrdY" adjusted current assets 经调整的流动资产；调整后的流动资产
QSo48OFs adjusted figure 经调整的数字；调整后的数额
[!#;QQ&M adjusted liabilities 经调整的负债；调整后的负债
U,`F2yD/! adjusted loss 经调整的亏损；调整后的亏损
BQ~\ p\ 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
gqA N-b' adjusted profit 经调整的利润；调整后的利润
c l'qw## adjusted surplus 经调整的盈余额；调整后的盈余额
0te[i*G adjusted value 经调整的价值；调整后的价值
$O9#4A; adjustment 调整；修订；理算〔保险〕
M[Jy?b) adjustment centre 调剂中心
!;U}ax;AF adjustment lag 调整过程的时间差距；调整时差
I"jub
kI=Z adjustment mechanism 调整机制
WODgG@w adjustment of loss 亏损调整
VBu6,6 adjustment process 调整过程；调整程序
0mT.J~}1v adjustment range 调整幅度
qUN XT administered exchange rate 受管制汇率
p#dYNed]' Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
^ s/f.#' administration expenses 行政费用
0^MRPE|f5 administration fee 手续费；行政费
M`G#cEc administration in bankruptcy 破产管理
74~ %4 administration order 遗产管理令
X u[A,6 administrator 管理人；遗产管理人
o l+*Oe administrator of the estate 遗产管理人
Oyjhc< 6 admission of debt 债项承认书
eKqo6P:#f admission of proof 接纳债权证明
f:A1 j\A? advance 放贷款项；垫付款项；预支款项；预付款项
5bprhq-7 advance account 暂支帐目；预付款帐户
k?Iq 6 advance compensation 预付补偿金
0 ~nub advance from shareholder 股东垫款
MJ@PAwv" advance pending reimbursement 预支以待日后付还
rge/qUr/^ advanced economy 先进经济体系
:LR> U;2
advancement 预付；预付财产
)G|'PXI@, advances warrant 垫款令
(DKQHL; advancing 贷出
iC<qWq|S_m adverse balance 逆差
+r]2. adverse exchange 逆汇
vj<JjGP advertisement addressed to shareholders 在报章刊登的致股东通告
?7aeY5p advice for collection 托收通知书
WNV}@ advice of drawing 提款通知书；汇票通知书
0a's[ >-'A advice of payment 付款通知
Dn.%+im-u Advisory Committee [Securities and Futures Commission]
Y X{F$BM 谘询委员会〔证券及期货事务监察委员会〕
A!`Q[% $ Advisory Committee on Diversification 经济多元化谘询委员会
h Qbz}x affidavit 誓章；遗产申报誓章
*h"7!g affidavit of no receipt 述明无收款的誓章
bX&=*L+ h6 affiliate 联号；联营公司；附属公司
jL#`CD affiliated company 附属公司；联号；联营公司
Bjsg!^X7 affirmation [estate duty] 非宗教式宣誓〔遗产税〕
\w@ "`!% affordability 负担能力
D3;#: African Development Bank [AfDB] 非洲开发银行
n]WVT@ after-acquired property 事后取得的财产
vF$sVu|B after-hours dealing 市后交易
E$E #c8I: after-tax profit 税后盈利；税后利润；税后溢利
fUS1` agency agreement 代理协议
[`|g j agency expenses 代理机构的开支
H}}C>p"!, agency fee 代理费
7a<:\F}E0 Agency Law 《代理法》
w:[\G%yQ agent 代理人；承销人
FO
xZkU\e= agent of company 公司代理人
l>jNBxB|/A agent's fee 代理人费；经纪费
N/N~>7f aggregate 总计；总数；总体数字
*#CUZJN\ aggregate amount 总款额；总额
>iI-Cs7TD aggregate assets and liabilities 总体资产与负债
$2pkh% aggregate at constant price 按固定价格计算的总体数字
(K|7T{B aggregate demand 总需求
t\\`#gc9~i aggregate gross position 总持仓量
:0j_I\L aggregate limit 总限额
rIWQD%Afm aggregate of salaries tax 合计薪俸税
m 3 W aggregate performance 总体表现；总体业绩
V82N8 -l aggregate supply 总体供应
h2m@Q={ aggregate surplus 总盈余
xIa8Ac aggregate total 整体总额
Z(a,$__ aggregate value 总值；合计价值
3g5
n>8- aggregated basis 合计基准
/X97dF)zt aggregated net chargeable income 合计应课税入息实额
59M\uVWR aggregation 合并计算；合计；总和
a}/ A]mu aggregation of incomes of husband and wife 夫妇入息合并计算
8{4jlL;"`? aggregation of property 财产的总和
}:hN}*H agio 差价；贴水
/}$D&KwYg Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
7 y'2 Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
aqN6.t 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
c R6:AGr Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
1gDsL 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
c^EU &q{4 Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
K0] 42K 《香港政府和大韩民国政府关于相互促进和保护投资协定》
Ql K]2r9 agreement for a settlement 授产协议
{Z(k zJwN agreement for assignment 转让协议
K)F6T vWv agreement for sale 售卖协议；买卖协议
]?a i agreement for sale and purchase 买卖协议
4b :q 84 agreement for the payment of interest 支付利息协议
<e@+w6Kp'7 agreement for the repayment of money 还款协议
QL`Hb p agreement of reinsurance 再保险协议
q jml wVw Agricultural Bank of China 中国农业银行
*V giJ air passenger departure tax 飞机乘客离境税
C0 %yGLh & Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
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D>) airport tax 机场税
o==:e alcohol duty 酒精税
p5\B0G<m alienation 让与；让渡；转让
g. T:72" alimony 生活费；赡养费
&'<e9 All Ordinaries Index [AOI] 所有普通股指数
YGf<! all risks 全险；综合险
c Mp#_\B All Sales Record for Stock Market 《股票市场成交报告》
8a3h)R Allied Capital Resources Limited 新联财务有限公司
6h:2,h
pE all-items index [Consumer Price Index] 总指数〔消费物价指数〕
Av_JcH allocation letter 拨款信件
g! DJ W allocation of fund 分配款项；预留款项
YzVhNJWpw allocation of profit 利润分配；溢利分配
![j?/376 allocation warrant 拨款令
IcP\#zhEv allotment 分配；配股
&*8_ w- allotment notice 股份配售通知；配股通知
6#(==}Sm+ allotment of shares 股份分配
VH7nyqEM allowable 可获宽免；免税的
![9um sx allowable business loss 可扣除的营业亏损
Eohv P[i allowable expenses 可扣税的支出
?]PE! 7H allowance 免税额；津贴；备抵；准备金
?n(OH~@$i allowance for debts 债项的免税额
0*yD
allowance for depreciation by wear and tear 耗损折旧免税额
kBg8:bo~ allowance for funeral expenses 殡殓费的免税额
aGq1 YOD[$ allowance for inflation 为通货膨胀而预留的款项；通胀准备金
q1?}G5a ? allowance for repairs and outgoings 修葺及支出方面的免税额
:B
9> allowance to debtor 给债务人的津贴
p; n"zr8 U alteration of capital 资本更改
2v?fbrC5c alternate trustee 候补受托人
{B w amalgamation 合并
(rm*K D"] ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
M2lvD & ambit of charges 征税范围；收费范围
yr/G1?k%ML amended valuation 经修订的估值
S^T
><C American Commodities Exchange 美国商品交易所
]-"G:r American Express Bank Limited 美国运通银行
f O ,5
u; American Stock Exchange 美国证券交易所
h1 pEC amortization 摊销
c e:p* amount due from banks 存放银行同业的款项
;{89 *e *) amount due from banks abroad 存放海外银行同业的款项
F_F02:t amount due from holding companies 控股公司欠款
! 8*l U2 amount due from local banks 存放本港银行同业的款项
]I'dnd 3e amount due to banks 银行同业的存款
O QGKH6q amount due to banks abroad 海外银行同业的存款
3>QkO.b amount due to holding companies 控股公司存款
U'k 0; amount due to local banks 本港银行同业的存款
fs\A(]`$ amount due to outport banks 外埠银行同业的存款
M`) /^S9 amount for note issue 发行纸币的款额
c8 Je&y8 amount of bond 担保契据的款额
1Y'NG<d _ amount of consideration 代价款额
'8w> =9X l amount of contribution 供款数额
a&RH_L jM amount of indebtedness 负债款额
)9i$ 1 "a( amount of principal of the loan 贷款本金额
MUn(ZnQy| amount of rates chargeable 应征差饷数额
|ya.c\}q amount of share capital 股本额
oh na1a^ amount of sums assured 承保款额
qs Wy
<yL+ amount of variation 变动幅度
75^AO>gt
amount of vote 拨款数额
5 D eo}(3 amount payable 应付款额
ez <V amount receivable 应收款额
2"6bz^>} Amsterdam Stock Exchange 阿姆斯特丹证券交易所
]Bj2; <@y analysis 分析
LS]0 p # ancillary risk 附属风险
E .N annual account 周年帐目；周年帐目报表；年度决算；年结
S`8Iu[Ma annual accounting date 年结日期
o3YW(%cYR annual allowance 每年免税额；年积金；年度津贴；年津
JIPBJ annual balance 年度余额
f~ wgMp.W0 annual disposable income 每年可动用收入
L yH1tF annual estimates 周年预算
&P7Z_&34Z annual fee 年费
,49Z/P annual general meeting 周年大会
bEm9hFvd annual growth rate 年增率；每年增长率
8PR\a!" annual long-term supplement 长期个案每年补助金
L3=5tuQ[5 annual pensionable emolument 可供计算退休金的年薪
Qk72 ra) annual report 年报
+/ rt'0o Annual Report on the Consumer Price Index 《消费物价指数年报》
C),i#v annual return 周年报表；周年申报表；每年报税表格
Z+=M_{`{ Annual Return Rules 《周年报表规则》
1Li*n6tLX` annual review of consumer prices 每年消费物价回顾
s lzB# annual roll-forward basis 逐年延展方式
y9b%P]i annual salary 年薪
<*(^QOM annual statement 年度报表；年度决算表
l];/,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
!_P&SmK3 annuitant 年金受益人
;SIWWuk annuity 年金
eG7Yyz+t$ annuity contract 年金合约
9l(T>B2a annuity on human life 人寿年金
v UCmm<y antecedent debt 先前的债项
;5DDV6 ante-dated cheque 倒填日期支票
\PWH( E9 anticipated expenditure 预期开支
;y_ ]w6|n anticipated net profit 预期纯利
S5V:H Rj{? anticipated revenue 预期收入
"hi03k anti-inflation measure 反通货膨胀措施
%=!] 1 anti-inflationary stance 反通货膨胀立场
u'nQC*iJb apparent deficit 表面赤字
$,P:B%] apparent financial solvency 表面偿债能力
J$5Vjh'aM apparent partner 表面合伙人
=f!clhO application for personal assessment 个人入息课税申请书
2VzYP~Jg application of fund 资金应用
2+_a<5l~ application to release as liquidator and to destruct the books of accounts and documents
,l Y4WO 申请免除清盘人职务及毁灭帐簿与文件
Xv3pKf-K appointed actuary 委任精算师
TJ1h[ appointed auditor 委任核数师；委任审计师
Wy%FF\D.Y appointed trustee 委任的受托人
6$[7hlE appointer 委任人
U*b7 Pxq; apportioned pro rata 按比例分摊
jD${ZIv apportionment 分配；分摊
SA7(E J95 Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
Re&"Q 8I.8 apportionment formula 分摊方程式
[Q+k2J_h apportionment of estate duty 遗产税的分摊
L7hRFf-o appraisal 估价；评估
G[1\5dK*uR appreciable growth 可观增长
?}uuTNLl) appreciable impact 显着影响
h aApw(.% appreciable increase 可观增长
L& s$&E% appreciation 增值；升值
Uo71C 4ev appreciation against other currencies 相对其他货币升值
`BVmuUMm appreciation of the exchange value of Hong Kong dollar 港元汇值上升
]f0OmUHR5i appreciation tax 增值税
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+[sM appropriation 拨款；拨用；拨付
T7%!JBg@ appropriation account 拨款帐目
L$BV`JWPw Appropriation Bill 拨款法案
"Kdn`zN{ appropriation-in-aid system 补助拨款办法
G;$; $gM approved assets 核准资产
ES?*w@x approved basket stock 认可一篮子证券
?w+ V:D approved budget 核准预算
_ OC@J*4. approved charitable donation 认可慈善捐款
BlQ X$s] approved charitable institution 认可慈善机构
^Kg n:l approved currency 核准货币；认可货币
fjOq@thD approved estimates 核准预算
T;?k]4.X approved estimates of expenditure 核准开支预算
xJ2I@*DN approved overseas insurer 核准海外保险人
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`pX+ approved overseas trust company 核准海外信托公司
g/fpXO\ approved pooled investment fund 核准汇集投资基金
k%FA:ms|k approved provident fund scheme 认可公积金计划
+FAj30 approved provision 核准拨款
s8)`w H ? approved redeemable share 核准可赎回股份
y pyKRsx approved regional stock 认可地区性证券
uZZRFioX| approved retirement scheme 认可退休金计划
I}m2 0|vv approved subordinated loan 核准附属贷款
x Ek8oc arbitrage 套戥；套汇；套利
u>n"FL 'e arbitrageur 套戥者；套汇者
bMxK @$G~ arbitrary amount 临时款项
|-G2 pu; arrangement 措施；安排；协定
4e Y? #8 arrears 欠款
!nCq8~# arrears of pay 欠付薪酬
N -]/MB 8 arrears of revenue 逾期未收税款；逾期未收的帐项
W"^ =RY articles of association 组织章程；组织细则；组织章程细则
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1 2 Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
<l $ d>, ascertainment of profit 确定利润
2 U]d 1 "Asia Clear" “亚洲结算系统”
r34MDUZdI Asia Commercial Bank Ltd. 亚洲商业银行有限公司
#,u|*O: Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
31@Lr[! Asian Development Fund [ADF] 亚洲发展基金
c~?Zmdn: Asian dollar bond 亚洲美元债券
q;") Asian dollar market 亚洲美元市场
P/gir ce0 Asian dollar rate 亚洲美元利率
hd u2?v@ Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
8M@'A5] Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
[d8Q AO1;) asked price 沽盘；喊价；索价；卖方报价
RGE(# assessable income 应评税入息
c#sHnpP assessable loss 应评税亏损
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Zi[/ assessable profit 应评税利润
o]Rlivahm assessable value 应评税值
qQi\/~Y[: assessed profit 估定利润
dniU{v assessed value 经评估价值
:#pdyJQ_ assessment 评税；评定；估价；评税单
6oNcj_?7?q assessment number 评税编号；估价编号
~e 1l7H; assessment of additional tax 补加税评税
b.@a ,:" assessment of performance 业绩评估；实绩评价
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h@yn Assessor 评税主任
:t ]HY2 asset price bubbles 资产价格泡沫
Pp s-,*m asset-backed securities 具资产保证的证券
{@^;Nw%J assets accretion 资产增值
B+j]C$8} assets and liabilities 资产与负债
<ZF| 2 assets betterment statement 资产递增表；资产改进表
r~lZ8$KC assets lending 实物放款；有抵押贷款
dy&UF,l6 assets of the company passing on the death 死者去世时转移的公司资产
7l=;I % assets pledged as security for liabilities 用作负债抵押的资产
[/UchU]DT assets portfolio 资产投资组合
*q *3SP/ assets price 资产价格
$Sgf jm assets quality 资产质素
:Ko6.| assets realization 资产变现
~vF a\7sf assets refinancing arrangement 资产再集资安排
/v8Q17O?e assets securitization 资产证券化
"|L" C+tE assets situated outside Hong Kong 在香港以外地方的资产
DS<1"4 b| assets stripping 削减资产；拆卖资产
K"H\gmV_ g assets value 资产值
) ;\c{QF assignee 承让人
AQlB_ @ b assignment 转让；转让书；转让契
&(rWl`eTY` assignment of interest 权益转让
i(^U <DW$ assignment of letters patent and trade mark 专利证书及商标转让
&$F<]]& assignment of property 物业转让；物业转让书
Jpj=d@Of70 assignment right 转让权
vRm n61 assignor 转让人
jdP )y]c associate 有联系的人；有关连人士；相联者；合伙人；联系人
LdV&G/G-#D Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
S{rltT- associate member 附属会员
rP3HR 5 associated body corporate 相联法人团体
&0Yg:{k$ associated company 相联公司；联属公司
Ki\.w~Qs associated corporation 相联法团
8Ojqm#/f Association of Chartered Certified Accountants [ACCA] [United Kingdom]
K>@yk9)vi 公认会计师公会〔英国〕
HU i?\4 Association of Futures Exchange Brokers 香港期货经纪协会
#]kjyT0 Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
tt zNv>L, association of underwriters 承保人组织
2 }r=DAe0 assumption of control 接管
< Ep L<K% assurance 担保；保险；转易；转易书
rp||#v0l!w assurance of interest 权益的转易
50W+!' at 19XX price 按一九ＸＸ年价格计算
["Ltqgx at a discount 按赔价计算；按贴水价格计算；打折扣
2T~cOH;T at a premium 按溢价计算；按升水价格计算
CW n \K R at call 通知付款；按通知
sU ZA!sv at constant market price 按固定市价计算
EiL#D wx at constant price 按固定价格计算
zTF{ g+ at cost 按成本计算
O?JJE8~'] at current market price 按当时市价计算；按现时市价计算
NXU:b"G
S at current price 按当时价格计算；按现时价格计算
V&M*,#(? at factor cost 按要素成本计算；按生产要素成本计算
1cLtTE at money-of-the-day price 按付款当日价格计算
d(T4 Kd$r at or better 按指定或较佳价位〔买卖指令〕
{r,U ik-nL at par 按面值计算；平价
wA=r ]BT at sight 见票即付
,#A(I#wL~ at the close 按收市盘
Y mk?@mV4 at the opening 按开市盘
s [yWBew attestation 见证；见证条款
Cbw *? 9d at-the-money option 平价期权
&A QqI attorney 受权人；受托代表人
f u/8r%:h attornment 新拥有人承认书
hmO2s/~ attributable profit 可归属利润
_M&TT]a attributable share value 可归属股份价值
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xO03|T;6 Auckland Stock Exchange 奥克兰证券交易所
* qd:f!Q3 auction 拍卖
<'a~ Y3B"o auctioneer 拍卖商
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&zp audit 审计；核数
Ts 5)r( Audit Commission 审计署
\G" S7 Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
M&Ka ^h;N 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〕
0bg"Q4 audit review 帐目审查
94u{k 1d x Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
!eLj + 0 audited account 审计帐目；经审计的帐目
H_DCdUgC' audited annual account 经审计的周年帐目
n~N>;m P audited balance sheet 经审计的资产负债表
]gk1q{Ql< auditor 核数师；核数主任；审计师
ze+YQ F auditor's certificate 核数师证明书；审计师证明书
RP4/:sO auditor's report 核数师报告；审计师报告
8i# Aussie bond 澳元债券
Rh!UbEPjC austerity budget 紧缩预算
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: Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
:C~Ar] Australia All Ordinaries Index 澳洲所有普通股票指数
Ot t6y Australian Dollar [AUD] 澳元
5)k8(kH Australian Options Market 澳大利亚期权市场
uN|A}/hr] Australian Securities Commission 澳洲证券事务监察委员会
`g)}jo`W Australian Society of Certified Practising Accountants 澳洲执业会计师公会
9%!h/m>rW Australian Stock Exchange 澳大利亚证券交易所
[ GLH8R Austrian Schilling [ATS] 奥地利先令
BG>Y [u\N authentication 认证；鉴证
"yn~ax k7 authority to purchase 委托购买证；委购书
;H_/o+ authorization 认可；核准；授权；授权书
D yo v}y authorization by direction 指示授权
) r2Y@+.FN authorization by instruction 指令授权
WE<?y_0y& authorization by warrant 令状授权
N9e'jM>Oos authorization of unit trust 单位信托的认可
"TV'}HH authorized agent 指定代理人
4CNrIF@ authorized capital 法定资本
D* XrK0#Z` authorized clerk 出市员
;O"?6d0 authorized dealer 认可交易商
SK<R k authorized financial institution 认可财务机构
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~t{]if" authorized fund 认可基金
qpjY &3SI authorized fund house 获授权的基金公司；认可基金公司
1Ms[$$b$ authorized institution 认可机构
K$CC ~,D authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
zC?' Qiuh* authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
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z authorized insurer 获授权保险人；获认可承保人
DD| 0 ?i authorized investment 特准投资项目
/sE,2X*BT authorized person 获授权人
:cT)M (o authorized representative 获授权代表
~P4C`Q1PT# authorized share capital 法定股本
$*Ucfw1T automated quotation system 自动报价系统
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Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
S * h52li 自动交易系统〔香港期货交易所有限公司〕
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vX automatic adjustment mechanism 自动调整机制
gD, &TW automatic adjustment system 自动调整系统
vwCQvt Automatic Clearing House 自动票据交换所
rPV
Q#iB automatic exchange rates accumulation system 自动化汇率累集系统
=~#mF<z5 Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
a:kAo0@":j automatic teller machine [ATM] 自动柜员机
D31X {dJ autopay 自动转帐
VF%QM;I[Rc available assets 可用资产
!ifU} qFzK available fiscal reserve 现存财政储备
DeO-@4+qKd available profit 可用利润
FXQWT9Kk~_ Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
ke4E 1T-1n average 平均；平均数；海损
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average basic salary 平均基本薪金
wq )*bIv average consumer expenditure 平均消费开支；一般消费开支
W ^( zP/ average cost 平均成本
b IDUa average cost of land production 增辟土地平均成本
7- B.<$uC average daily turnover 平均每日成交额
<I+k B^ Er average daily wage rate 平均每日工资率
H;Wrcf2 average expenditure pattern 平均开支模式
O[@!1SKT0 average growth rate 平均增长率
xQoZ[ average net fixed assets 固定资产平均净值
u?osX; 'w average of relatives 相对价格平均数
L\:|95Yq average price 平均价格
VUb>{ &F[ average propensity to consume 平均消费倾向；一般消费倾向
q6zVu ( average propensity to save 平均储蓄倾向；一般储蓄倾向
7CIN!vrC|1 average rate 平均率
/x VHd average revenue 平均收入；平均收益
@ CprC]X average stock 平均库存；平均存货
aukcO ;oG< average yearly rent 平均年租
(lk9](;L avoidance of double taxation 避免双重课税
TCr4-"`r-{ avoidance of tax 避税
