A:
/ Mo d=/e A share Ａ股；甲类股份
W|dpFh` abatement of tax 减税；减扣免税额
q_ T] 9d ABN AMRO Bank N.V. 荷兰银行
k&) K( above-the-line expenditure 线上项目支出；经常预算支出
CV&zi 6 above-the-line receipt 线上项目收入；经常预算收入
8/3u/ ABSA Asia Limited 南非联合亚洲有限公司
4.|-m.a absolute change 绝对数值变更
S
Pn8\2Cj absolute expenditure 实际开支
=4tO0 absolute guideline figure 绝对准则数字
F aFp_P? absolute interest 绝对权益
~uI**{ absolute order of discharge 绝对破产解除令
6F`qi: a+ absolute profit margin 绝对利润幅度
W]]q=c%2 absolute value 实值；绝对值
g5#CN:%f absolutely vested interest 绝对既得权益
$n= O absorbed cost 已吸收成本；已分摊成本
84 =-Lw absorption 吸收；分摊；合并
yo'9x
s absorption rate 吸收率；摊配率；分摊率
dhHEE|vrz ACB Finance Limited 亚洲商业财务有限公司
s`hav acceptable form of reciprocity 合理的互惠条件
J&eAL3"GF acceptable rate 适当利率；适当汇率
bD35JG^&i acceptance agreement 承兑协议
RF_[?O)Q acceptance for honour 参加承兑
X JY5@I. acceptor 承兑人；接受人；受票人
^qxdmMp)l acceptor for honour 参加承兑人
* hVb5CS accident insurance 意外保险
BeK2;[5C Accident Insurance Association of Hong Kong 香港意外保险公会
6b?`:$Cw3) accident insurance scheme 意外保险计划
<EMkD1e accident year basis 意外年度基准
=m}TU)4. accommodation 通融；贷款
^m*3&x8 accommodation bill 通融票据；空头票据
]gu1 # accommodation party 汇票代发人
6Rcu a<;2P account balance 帐户余额；帐户结余
~TDzq -U) account book 帐簿
; XG]Q<S\ account collected in advance 预收款项
BhKO_wQ?:J account current book 往来帐簿
%}C9 account of after-acquired property 事后取得的财产报告
&1wpGJqm account of defaulter 拖欠帐目
&=6%> account payable 应付帐款
<cYp~e%xIw account payee only [A/C payee only] 只可转帐；存入收款人帐户
&hayR_F9 account receivable 应收帐款
cd!|Ne>fe account receivable report 应收帐款报表
W57&\PXYn account statement 结单；帐单；会计财务报表
kMy<G8 s account title 帐户名称；会计科目
2 H[ ; v + accountant's report 会计师报告
0p-#f|ET Accountant's Report Rules 会计师报告规则
9\ v.qo. accounting and auditing procedure 会计与审计程序；会计与核数程序
~ m=$VDWm Accounting Arrangements 《会计安排》
S'o ]=& accounting basis 会计基础
.Y1bY : = accounting by Official Receiver 破产管理署署长呈交的帐目
2FGx _ Y Accounting Circular 《会计通告》
2MuO*.9D accounting class 会计类别
g a-{!$b* accounting date 记帐日期；会计结算日期
HsnG4OE accounting for money 款项核算
\c{R <Hh Accounting Officer 会计主任
uPkb, :6~Z accounting period 会计报告期；会计期
`<^*jB@P accounting policy 会计政策；会计方针
u_.H PA accounting practice 会计惯例
6xarYh( accounting principle 会计准则
iJ)0Y~ accounting record 会计记录
ivfXat- accounting report 会计报告
#{x5L^v>] Accounting Services Branch [Treasury] 会计事务部〔库务署〕
R4b-M0H Accounting Society of China 中国会计学会
%M9;I accounting statement 会计报表
iK!dr1:wSw accounting system 会计制度；会计系统
KmQ^?Ad- C accounting transaction 会计事项；帐务交易
9?
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lUv =7"
[ accounting year 会计年度
xW >yS Ef accretion 增值；添加
lkA^\ +Ct accrual 应计项目；应累算数目
\~>e_; accrual basis 应计制；权责发生制
ExCM< $, accrual basis accounting 应计制会计；权责发生制会计
WL l_'2h accrue 应累算；应计
-es"0wS<u accrued benefit 应累算利益
WfG(JJ accrued charges 应计费用
'wZ_4XjD accrued cumulative preference share dividend 应累算的累积优先股股息
t?{B_ B f accrued expenses 应累算费用
'T7 x@a`b) accrued interest payable 应付利息；应计未付利息
!\;:36B#6 accrued interest receivable 应收利息；应计未收利息
T C8`JU=wV accrued right 累算权益
R \5Vq$Q accruing profit 应累算的利润
rJQ=9qn\ accumulated fiscal reserve 累积财政储备
Jx $iwu accumulated profit 累积利润；滚存溢利
R" +wih accumulated reserve 累积储备
+K ^h!d] accumulation of surplus income 累积收益盈余
Nb;H`<JP acquired assets 既得资产
3]/.\(2 acquisition 收购；购置；取得
h*Je35
acquisition cost 购置成本
FXahZW~Ol acquisition expenses 购置费用
Uoj i@ acquisition of 100% interest 收购全部股权
=g~ W%}) acquisition of control 取得控制权
+tt9R_S acquisition of fixed assets 购置固定资产
;cKH1 acquisition of shell “买壳”
;W{b $k@g acquisition price 收购价
MzzKJ;wbC6 act of God 天灾
9#k0_vDoW acting partner 执事合伙人
p@y gne 4
active market 买卖活跃的市场；交投畅旺的市场；旺市
r` 6:Q&& active partner 积极参与的合伙人
3qi_]*dD active trading 交投活跃
XP-C actual circulation 实际流通
q8xd*--# actual cost 实际成本
hj!+HHYSk actual expenditure 实际开支；实际支出
c@R; /m:R actual income 实际入息；实际收入；实际收益
\a) ) actual market 现货市场
L8&D(wh/f actual price 现货价；实际价格
y-9+a7j actual profit 实际利润
?n]FNjd actual quotation 实盘；实际价位；实际报价
|QMA@Mx actual year basis 按实际年度计算
+Ok%e.\ZM actuals 实货
6|!NLwa actuarial investigation 精算调查
{38\vX,I(w actuarial principle 精算原则
XE rUS80 actuarial report 精算师报告
?Elg ?)os Actuarial Society of Hong Kong 香港精算学会
V8PLFt; actuarial valuation 精算师估值
"DQ'C% sL9 actuary 精算师
^Ga&}- ad referendum agreement 暂定协议；有待覆核的协定
pSfYu=#f ad valorem duty 从价税；按值征税
f:woP7FP ad valorem duty system 从价税制
S1b Au
< ad valorem fee 从价费
*Zbuq8> ad valorem tariff 从价关税
G[Tl%w additional allowance 额外免税额
cozXb$bBY additional amount for unexpired risk 未过期风险的额外款额
gU1 #`r>[) additional assessable profit 补加应评税利润
,9of(T(~ additional assessment 补加评税
:243 H additional commitment 额外承担
~R]35Cp-# additional commitment vote 额外承担拨款
"A3dvr additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
)TJS 4? additional dependent parent allowance 供养父母额外免税额
2e1]}wlK additional provision 额外拨款
27D!'S additional stamp duty 附加印花税
)oU)}a sY additional tax 补加税罚款；补加税款
W5pb;74| Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
^Q.,\TL01 adjudged bankrupt 被裁定破产
{0v*xL_O^ adjudicated bankrupt 裁定破产人
qlsQ|/'D adjudication fee 裁定费；评定印花税额手续费；评估契据费
E(^0B(JF adjudication of bankruptcy 裁定破产；宣告破产
qOy=O
[+9 adjudication of insolvency 裁定无力偿还债务
L}%d Ce adjusted actual 经调整的实数；调整后的实数
s B
20/F adjusted current assets 经调整的流动资产；调整后的流动资产
edvFQ#,d adjusted figure 经调整的数字；调整后的数额
7J*N_8?2 adjusted liabilities 经调整的负债；调整后的负债
?+2b(2&MXE adjusted loss 经调整的亏损；调整后的亏损
g(hOg~S\E 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
'#\1uXM1U? adjusted profit 经调整的利润；调整后的利润
h<6UC%'ac adjusted surplus 经调整的盈余额；调整后的盈余额
2/7_;_#vJ% adjusted value 经调整的价值；调整后的价值
TgfrI
adjustment 调整；修订；理算〔保险〕
\Kav w adjustment centre 调剂中心
^G1%6\We adjustment lag 调整过程的时间差距；调整时差
Yu3zM79'k adjustment mechanism 调整机制
l7}g^\I adjustment of loss 亏损调整
K@u &(} adjustment process 调整过程；调整程序
m:+8J,jW adjustment range 调整幅度
gfa[4
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Q2|p \rO Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
_\8qwDg"#e administration expenses 行政费用
Pbu{'y3J administration fee 手续费；行政费
v?:: | { administration in bankruptcy 破产管理
kH948<fk3 administration order 遗产管理令
9 X}I> administrator 管理人；遗产管理人
) R2XU administrator of the estate 遗产管理人
OJO !FH ) admission of debt 债项承认书
SO f{Hx0C6 admission of proof 接纳债权证明
GK*v{` advance 放贷款项；垫付款项；预支款项；预付款项
,
YW|n:X advance account 暂支帐目；预付款帐户
)?aaBaN$ advance compensation 预付补偿金
C$yq\C+I advance from shareholder 股东垫款
e Y $qV} advance pending reimbursement 预支以待日后付还
Uh6 '$0 advanced economy 先进经济体系
1B=>_3 _ advancement 预付；预付财产
,*svtw:2') advances warrant 垫款令
!Ng=Yk>3 advancing 贷出
~P*4V]L^ adverse balance 逆差
/t%u"dP"T~ adverse exchange 逆汇
=8{WZCW5 advertisement addressed to shareholders 在报章刊登的致股东通告
+A8j@d#: advice for collection 托收通知书
MGpt}|t- advice of drawing 提款通知书；汇票通知书
;#/@+4@a& advice of payment 付款通知
G$M9=@Ug Advisory Committee [Securities and Futures Commission]
'lz "2@4{ 谘询委员会〔证券及期货事务监察委员会〕
0(TTw(; Advisory Committee on Diversification 经济多元化谘询委员会
RFaSw f,5n affidavit 誓章；遗产申报誓章
Cby;? F6w affidavit of no receipt 述明无收款的誓章
B%s7bS affiliate 联号；联营公司；附属公司
U7 @AC}.+ affiliated company 附属公司；联号；联营公司
v Gy8Qu > affirmation [estate duty] 非宗教式宣誓〔遗产税〕
i[jJafAcN affordability 负担能力
XXZaK gsq African Development Bank [AfDB] 非洲开发银行
U(>4s]O6 after-acquired property 事后取得的财产
<Zb / after-hours dealing 市后交易
H}}$V7]^), after-tax profit 税后盈利；税后利润；税后溢利
*e> ]~Z, agency agreement 代理协议
7[# yu 2 agency expenses 代理机构的开支
Z8O n%Mx{" agency fee 代理费
c}Z6 V1]QP Agency Law 《代理法》
2x]>l?
5b agent 代理人；承销人
`fNpY#QsN agent of company 公司代理人
feM6K!fL` agent's fee 代理人费；经纪费
ZP\M9Ja aggregate 总计；总数；总体数字
l |2D/K5 aggregate amount 总款额；总额
SLL3v,P(7 aggregate assets and liabilities 总体资产与负债
/1UOT\8U aggregate at constant price 按固定价格计算的总体数字
#6v27:XK aggregate demand 总需求
uN*KHE+h aggregate gross position 总持仓量
;bzX% f?|G aggregate limit 总限额
F9"w6;hh aggregate of salaries tax 合计薪俸税
xM >W2 aggregate performance 总体表现；总体业绩
ZUm?*.g\^ aggregate supply 总体供应
/^SAC%PD aggregate surplus 总盈余
S[3iA~)Z- aggregate total 整体总额
XN=67f$Hw aggregate value 总值；合计价值
> et-{(G aggregated basis 合计基准
=ac_,]z aggregated net chargeable income 合计应课税入息实额
&F
*' B|n aggregation 合并计算；合计；总和
zE T^T5>: aggregation of incomes of husband and wife 夫妇入息合并计算
B(g _Gm< aggregation of property 财产的总和
t_z >Cl^u agio 差价；贴水
%M
F;`; 1 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》
f5*k7fg Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
4S "\~>< 《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》
4rT*t W"U Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
S^@S%Eg 《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》
!^#jwRpeN Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
a ] 17qMl 《香港政府和大韩民国政府关于相互促进和保护投资协定》
q%n 6K agreement for a settlement 授产协议
gN8hJG'0 agreement for assignment 转让协议
Z%zj";C
G agreement for sale 售卖协议；买卖协议
$
i)bq6 agreement for sale and purchase 买卖协议
^ 2GHe<Y agreement for the payment of interest 支付利息协议
MB^~%uZ2K agreement for the repayment of money 还款协议
C&LB r| agreement of reinsurance 再保险协议
(/d5UIM{& Agricultural Bank of China 中国农业银行
}U ~6^2 ., air passenger departure tax 飞机乘客离境税
?liK\C2Z< Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
}0#U; _;D airport tax 机场税
h`
U?1xS alcohol duty 酒精税
- Xu.1S alienation 让与；让渡；转让
hd\gH^wk
alimony 生活费；赡养费
*K!|@h{60 All Ordinaries Index [AOI] 所有普通股指数
G'2#9<c* all risks 全险；综合险
O4\Z!R60g All Sales Record for Stock Market 《股票市场成交报告》
U @ ?LP Allied Capital Resources Limited 新联财务有限公司
$EZN1\ all-items index [Consumer Price Index] 总指数〔消费物价指数〕
ZX!r1*c
6 allocation letter 拨款信件
$n^ MD_1! allocation of fund 分配款项；预留款项
h!~3Dw>,N allocation of profit 利润分配；溢利分配
&X@Bs- allocation warrant 拨款令
?_x
q- allotment 分配；配股
s^0/"j |7 allotment notice 股份配售通知；配股通知
[Aj Q#;#Q allotment of shares 股份分配
LZJA4 ?C allowable 可获宽免；免税的
Ee)[\Qjn allowable business loss 可扣除的营业亏损
Ds #/ allowable expenses 可扣税的支出
1wzqGmjmt allowance 免税额；津贴；备抵；准备金
~CB [9D= allowance for debts 债项的免税额
OaJB=J% allowance for depreciation by wear and tear 耗损折旧免税额
_It ,%<3 allowance for funeral expenses 殡殓费的免税额
~\ ,w { allowance for inflation 为通货膨胀而预留的款项；通胀准备金
WV3|?,y]qm allowance for repairs and outgoings 修葺及支出方面的免税额
F|Mi{5 G% allowance to debtor 给债务人的津贴
?]fF3 SJk alteration of capital 资本更改
qPB8O1fyU alternate trustee 候补受托人
7{e{9QbJ4 amalgamation 合并
H gTUy[( ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
3 !Sp0P ambit of charges 征税范围；收费范围
:q 8b ;*: amended valuation 经修订的估值
/MY9
> American Commodities Exchange 美国商品交易所
Qy<[7 American Express Bank Limited 美国运通银行
gmIqT
f American Stock Exchange 美国证券交易所
=U8a ?0 amortization 摊销
rg0m a amount due from banks 存放银行同业的款项
sw A+f amount due from banks abroad 存放海外银行同业的款项
bCref$| amount due from holding companies 控股公司欠款
3iw{SEY amount due from local banks 存放本港银行同业的款项
/? r?it amount due to banks 银行同业的存款
>AoK/(yL. amount due to banks abroad 海外银行同业的存款
A +y amount due to holding companies 控股公司存款
JdIlWJY amount due to local banks 本港银行同业的存款
4 S~o-`&W amount due to outport banks 外埠银行同业的存款
h\ plQ[T amount for note issue 发行纸币的款额
]\/tVn.' amount of bond 担保契据的款额
Gl1jxxd amount of consideration 代价款额
VrZ>bma; amount of contribution 供款数额
"UEv&mQ amount of indebtedness 负债款额
lb'GXd % amount of principal of the loan 贷款本金额
0|R# Tb;Y amount of rates chargeable 应征差饷数额
<0yE
5Mrf amount of share capital 股本额
uOa26kE4 amount of sums assured 承保款额
C6O8RHg amount of variation 变动幅度
[V 4 {c@ amount of vote 拨款数额
* ),8PoT amount payable 应付款额
c/B 'jPt amount receivable 应收款额
N `)$[&NG] Amsterdam Stock Exchange 阿姆斯特丹证券交易所
/C/id)h> analysis 分析
'9c2Q/ ancillary risk 附属风险
qwIa?!8 o annual account 周年帐目；周年帐目报表；年度决算；年结
J=pztASt annual accounting date 年结日期
J_>w 3uY annual allowance 每年免税额；年积金；年度津贴；年津
SIb Dj[s annual balance 年度余额
Hm+O Dv9 annual disposable income 每年可动用收入
D")_;NLE1 annual estimates 周年预算
Zy|Mz& annual fee 年费
>A0k 8T annual general meeting 周年大会
nXjP x@ annual growth rate 年增率；每年增长率
gN)c annual long-term supplement 长期个案每年补助金
;raN annual pensionable emolument 可供计算退休金的年薪
:>p8zG annual report 年报
3Tn )Z1o Annual Report on the Consumer Price Index 《消费物价指数年报》
5 H#W[^s " annual return 周年报表；周年申报表；每年报税表格
YeF1C/'hy Annual Return Rules 《周年报表规则》
hJ zxbr
< annual review of consumer prices 每年消费物价回顾
LH:i| I annual roll-forward basis 逐年延展方式
(`? y2n)~W annual salary 年薪
/ y^7p9Z` annual statement 年度报表；年度决算表
qc#) ! 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
Oy 2+b1{ annuitant 年金受益人
j5
g# M annuity 年金
'#(v=|J annuity contract 年金合约
4t)%<4 annuity on human life 人寿年金
%pXAeeSY`; antecedent debt 先前的债项
}(egMx;"3J ante-dated cheque 倒填日期支票
k </%YKk anticipated expenditure 预期开支
s?ko?qN( anticipated net profit 预期纯利
_|"Y]:j_ anticipated revenue 预期收入
a>mm+L 8y anti-inflation measure 反通货膨胀措施
|+ `c3*PV anti-inflationary stance 反通货膨胀立场
ID.n1i3 apparent deficit 表面赤字
5OoN!TEM apparent financial solvency 表面偿债能力
}du XC[ 6 apparent partner 表面合伙人
N)&4 Hy application for personal assessment 个人入息课税申请书
CRbdAqofV application of fund 资金应用
fX
jG5Tv application to release as liquidator and to destruct the books of accounts and documents
l2; CQ7 申请免除清盘人职务及毁灭帐簿与文件
gK OOHUCb appointed actuary 委任精算师
,;M4jc { appointed auditor 委任核数师；委任审计师
nenU)*o appointed trustee 委任的受托人
iS5W>1] appointer 委任人
kD bhu^~B apportioned pro rata 按比例分摊
h DV20& hq apportionment 分配；分摊
: >itXD! Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
3s"0SLS4 apportionment formula 分摊方程式
Q[+ac*F=Y apportionment of estate duty 遗产税的分摊
>Z1q j> appraisal 估价；评估
&qS[%K ) appreciable growth 可观增长
4mn&4e appreciable impact 显着影响
;Jd3u
- appreciable increase 可观增长
A>{p2?`+! appreciation 增值；升值
o !4!"O'E appreciation against other currencies 相对其他货币升值
zD 3mX<sw appreciation of the exchange value of Hong Kong dollar 港元汇值上升
(%O@r!{ appreciation tax 增值税
s}pIk.4ot! appropriation 拨款；拨用；拨付
D1nq2G wS appropriation account 拨款帐目
)"+( butI& Appropriation Bill 拨款法案
uUKcB: appropriation-in-aid system 补助拨款办法
V 21njRS approved assets 核准资产
YDGS}~m~Q approved basket stock 认可一篮子证券
IF]lHB approved budget 核准预算
y^7}oH _ approved charitable donation 认可慈善捐款
CR2_;x:0 approved charitable institution 认可慈善机构
kD[ r.Dma approved currency 核准货币；认可货币
nI0[;'Hn, approved estimates 核准预算
^Q&u0;OJ approved estimates of expenditure 核准开支预算
[b:e:P 2 approved overseas insurer 核准海外保险人
e) E$}4 approved overseas trust company 核准海外信托公司
~q&pF"va8 approved pooled investment fund 核准汇集投资基金
.'a&3 3J approved provident fund scheme 认可公积金计划
!45.puL0 approved provision 核准拨款
-R{V- approved redeemable share 核准可赎回股份
\P1= 5rP approved regional stock 认可地区性证券
WoxwEi1~0 approved retirement scheme 认可退休金计划
jNeI2-9c} approved subordinated loan 核准附属贷款
"(qw-kil arbitrage 套戥；套汇；套利
s|y:UgD arbitrageur 套戥者；套汇者
XNgDf3T arbitrary amount 临时款项
*6(kbe s arrangement 措施；安排；协定
<9> vO,n arrears 欠款
V] Et wA arrears of pay 欠付薪酬
5s?Hxn arrears of revenue 逾期未收税款；逾期未收的帐项
4 2L
@ w articles of association 组织章程；组织细则；组织章程细则
r\;ut4 wy Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
YIR
R=qpn ascertainment of profit 确定利润
sl*5Y#,|1 "Asia Clear" “亚洲结算系统”
O0>A+o[1F Asia Commercial Bank Ltd. 亚洲商业银行有限公司
xAggn Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
@]bPVG?d Asian Development Fund [ADF] 亚洲发展基金
g:0#u;j^7 Asian dollar bond 亚洲美元债券
-|rLs$V1r Asian dollar market 亚洲美元市场
d,$d~alY Asian dollar rate 亚洲美元利率
-X+H2G Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
wb Iq&>p Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
?aW^+3i asked price 沽盘；喊价；索价；卖方报价
<LRey%{q assessable income 应评税入息
WMMO5_M z assessable loss 应评税亏损
Y?534l)j assessable profit 应评税利润
Mc!Xf[ assessable value 应评税值
)#F]G$51r assessed profit 估定利润
,sGZ2=M}J assessed value 经评估价值
FYS/##r assessment 评税；评定；估价；评税单
upvS|KUil assessment number 评税编号；估价编号
-R>}u'EG> assessment of additional tax 补加税评税
X\}Y assessment of performance 业绩评估；实绩评价
Bvt@X Assessor 评税主任
~SvC[+t+U asset price bubbles 资产价格泡沫
5Zw1y@k( asset-backed securities 具资产保证的证券
Y
wkyq>Rv assets accretion 资产增值
M# 18H<] assets and liabilities 资产与负债
.@-$5Jw assets betterment statement 资产递增表；资产改进表
qaim6 a assets lending 实物放款；有抵押贷款
21RP=0 Q: assets of the company passing on the death 死者去世时转移的公司资产
` ]P pau assets pledged as security for liabilities 用作负债抵押的资产
0P>OJYFr' assets portfolio 资产投资组合
+y 87~]] assets price 资产价格
WL+]4Wiz assets quality 资产质素
L#)(H^[ assets realization 资产变现
8QK5z;E2~ assets refinancing arrangement 资产再集资安排
>M Jg , assets securitization 资产证券化
LW:o8ES33 assets situated outside Hong Kong 在香港以外地方的资产
Z/rTV As@r assets stripping 削减资产；拆卖资产
#yI.nzA* assets value 资产值
7w;O}a xI assignee 承让人
2BCtJ`S` assignment 转让；转让书；转让契
5sPywk{ assignment of interest 权益转让
LI)!4(WH assignment of letters patent and trade mark 专利证书及商标转让
,
*qCf@$I assignment of property 物业转让；物业转让书
%zU`XVNN+ assignment right 转让权
=uDgzdDyE assignor 转让人
<}6{{&mT4 associate 有联系的人；有关连人士；相联者；合伙人；联系人
Jgu94.;5 Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
-CH`> associate member 附属会员
{YUIMd!Y associated body corporate 相联法人团体
[7m1Q< associated company 相联公司；联属公司
ny-7P;->8 associated corporation 相联法团
I]! ^;)) Association of Chartered Certified Accountants [ACCA] [United Kingdom]
d2s OYCKe 公认会计师公会〔英国〕
g]UB Z33y Association of Futures Exchange Brokers 香港期货经纪协会
^TB>.c@ `* Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
*)]"27^ association of underwriters 承保人组织
fFjH "2W D assumption of control 接管
^KB~*'DN~s assurance 担保；保险；转易；转易书
P6,7]6bp assurance of interest 权益的转易
j]0^y}5f+s at 19XX price 按一九ＸＸ年价格计算
Hyi F y7j at a discount 按赔价计算；按贴水价格计算；打折扣
.}')f;jH5< at a premium 按溢价计算；按升水价格计算
!se0F.K at call 通知付款；按通知
W0jZOP5_.$ at constant market price 按固定市价计算
7kKy\W at constant price 按固定价格计算
L}#0I+M l7 at cost 按成本计算
.yENM[-bQ at current market price 按当时市价计算；按现时市价计算
G#Ou[*O' at current price 按当时价格计算；按现时价格计算
#GaxZ at factor cost 按要素成本计算；按生产要素成本计算
j'i0*"x at money-of-the-day price 按付款当日价格计算
>\ST-7[^L at or better 按指定或较佳价位〔买卖指令〕
B5X sGLV at par 按面值计算；平价
J/);"bg_O at sight 见票即付
$N2Sf yX7 at the close 按收市盘
hC_Vts[v/ at the opening 按开市盘
,%bhyww< attestation 见证；见证条款
U= sh[W at-the-money option 平价期权
i~J;G#b attorney 受权人；受托代表人
NvjJ b-u attornment 新拥有人承认书
?t@ v&s attributable profit 可归属利润
h;lirvO| attributable share value 可归属股份价值
*b}>cn)<v
Auckland Stock Exchange 奥克兰证券交易所
(yo;NKq,@ auction 拍卖
<ktz T&A auctioneer 拍卖商
4;`Bj:. audit 审计；核数
j\RpO'+} Audit Commission 审计署
Pag63njg? Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
a'\By?V]
稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
')S;[= v audit review 帐目审查
vhr+g 'tf Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
6{d6 s#|% audited account 审计帐目；经审计的帐目
U-wLt(Y< audited annual account 经审计的周年帐目
t)oa pIeIe audited balance sheet 经审计的资产负债表
"x' ), auditor 核数师；核数主任；审计师
h x6;YV auditor's certificate 核数师证明书；审计师证明书
!S%6Uzsj auditor's report 核数师报告；审计师报告
&p<(_|Af Aussie bond 澳元债券
BcA31% austerity budget 紧缩预算
Vv$HR Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
PZ8 U6K' Australia All Ordinaries Index 澳洲所有普通股票指数
x r(|* Australian Dollar [AUD] 澳元
hM@\RPsY Australian Options Market 澳大利亚期权市场
k&hc m Australian Securities Commission 澳洲证券事务监察委员会
2Ha5yaTL Australian Society of Certified Practising Accountants 澳洲执业会计师公会
1gO2C $ Australian Stock Exchange 澳大利亚证券交易所
n gulc v Austrian Schilling [ATS] 奥地利先令
iNCX:Y authentication 认证；鉴证
*0Gz)' authority to purchase 委托购买证；委购书
v}J;ZIb authorization 认可；核准；授权；授权书
i54 md$Q^ authorization by direction 指示授权
^C&+
~+ authorization by instruction 指令授权
<I;*[ ;AK authorization by warrant 令状授权
(\puf+ authorization of unit trust 单位信托的认可
[-*F"}D, authorized agent 指定代理人
5=?i; P authorized capital 法定资本
AV&yo ag1 authorized clerk 出市员
f7}"lG]q authorized dealer 认可交易商
;@ WV-bLe authorized financial institution 认可财务机构
TPO1 GF authorized fund 认可基金
u"$a>S_ authorized fund house 获授权的基金公司；认可基金公司
0BkV/v1Uc authorized institution 认可机构
PM$Ee #62R authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
5CJZw3q authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
p@&R0>6j authorized insurer 获授权保险人；获认可承保人
BX;5wKfA authorized investment 特准投资项目
2^exL h authorized person 获授权人
MWuXI1 authorized representative 获授权代表
Y ?]G}5 authorized share capital 法定股本
F>|9 52 automated quotation system 自动报价系统
{F*N=pSq Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
;Hm'6TR! 自动交易系统〔香港期货交易所有限公司〕
rqCa 2 automatic adjustment mechanism 自动调整机制
#`tD1T{; automatic adjustment system 自动调整系统
yeD_j/ Automatic Clearing House 自动票据交换所
'Tb0 -1S? automatic exchange rates accumulation system 自动化汇率累集系统
c-XLI Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
71B3 a automatic teller machine [ATM] 自动柜员机
YTY%#"
autopay 自动转帐
4Y bC(f available assets 可用资产
e/e0d<(1 available fiscal reserve 现存财政储备
dhRJg"vrQ available profit 可用利润
`0BdMKjA Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
a
ib}`l average 平均；平均数；海损
^[h2% c$ average basic salary 平均基本薪金
2xmk,&s average consumer expenditure 平均消费开支；一般消费开支
HOYq?40.R average cost 平均成本
nYv#4* average cost of land production 增辟土地平均成本
^6 /j_G average daily turnover 平均每日成交额
"2n;3ByR average daily wage rate 平均每日工资率
L9IGK< average expenditure pattern 平均开支模式
[j6~}zu@ average growth rate 平均增长率
||TtNH average net fixed assets 固定资产平均净值
[ h}K$q average of relatives 相对价格平均数
vW.%[] average price 平均价格
%u]6KrG18b average propensity to consume 平均消费倾向；一般消费倾向
#t71U a average propensity to save 平均储蓄倾向；一般储蓄倾向
EHf) ^]Z average rate 平均率
sV0Z average revenue 平均收入；平均收益
l%"`{ average stock 平均库存；平均存货
f[/.I,9U^ average yearly rent 平均年租
3\!F\tqD \ avoidance of double taxation 避免双重课税
I"!' AI- avoidance of tax 避税
