A:
rL3Vogw'e A share Ａ股；甲类股份
Qug 'B abatement of tax 减税；减扣免税额
lD#1"$Coz ABN AMRO Bank N.V. 荷兰银行
i3j jPN! above-the-line expenditure 线上项目支出；经常预算支出
NX_S above-the-line receipt 线上项目收入；经常预算收入
>*xzSd? \ ABSA Asia Limited 南非联合亚洲有限公司
;FflEL<7Y absolute change 绝对数值变更
t3JPxg]0k' absolute expenditure 实际开支
m 48Y1 '4 absolute guideline figure 绝对准则数字
Vn; ] ''_ absolute interest 绝对权益
()
;7+ absolute order of discharge 绝对破产解除令
gdN p2b absolute profit margin 绝对利润幅度
pT$AdvI] absolute value 实值；绝对值
=JH,RQ
* absolutely vested interest 绝对既得权益
e 91d~ absorbed cost 已吸收成本；已分摊成本
^BTNx2VHf absorption 吸收；分摊；合并
/loN Outw absorption rate 吸收率；摊配率；分摊率
bA,D] ACB Finance Limited 亚洲商业财务有限公司
x[6 Bc acceptable form of reciprocity 合理的互惠条件
%'O(Y{$Y. acceptable rate 适当利率；适当汇率
(5;xs acceptance agreement 承兑协议
/*HS Ajv acceptance for honour 参加承兑
W<7Bq_L[| acceptor 承兑人；接受人；受票人
=ab}.dW C acceptor for honour 参加承兑人
wuQkeWxJ accident insurance 意外保险
5] %k WV> Accident Insurance Association of Hong Kong 香港意外保险公会
H`@7o8oj1 accident insurance scheme 意外保险计划
S-|$sV^cG accident year basis 意外年度基准
iO`f{?b accommodation 通融；贷款
GefgOlg5" accommodation bill 通融票据；空头票据
c7wgjQ[
accommodation party 汇票代发人
<qx-%6 account balance 帐户余额；帐户结余
<:-&yDh u account book 帐簿
q[K)bg{HB account collected in advance 预收款项
Fj4:_(% nG account current book 往来帐簿
9z}kkYk account of after-acquired property 事后取得的财产报告
A79SAh eX# account of defaulter 拖欠帐目
UU`qI}Ys8F account payable 应付帐款
Mq?21gW account payee only [A/C payee only] 只可转帐；存入收款人帐户
XW:(FzF account receivable 应收帐款
rE~ O}2a#H account receivable report 应收帐款报表
cG6+'=]3< account statement 结单；帐单；会计财务报表
:+$_(* Z account title 帐户名称；会计科目
rD?o97 accountant's report 会计师报告
N@S;{uK Accountant's Report Rules 会计师报告规则
)\^OI:E accounting and auditing procedure 会计与审计程序；会计与核数程序
7lu ;lAAP Accounting Arrangements 《会计安排》
H;`@SJBf accounting basis 会计基础
GvY8O|a accounting by Official Receiver 破产管理署署长呈交的帐目
_`58G#z Accounting Circular 《会计通告》
tnntHQ&b accounting class 会计类别
4V5*6O9(u accounting date 记帐日期；会计结算日期
E)bP}:4V accounting for money 款项核算
#D8)r s.9 Accounting Officer 会计主任
)DMbO"7 accounting period 会计报告期；会计期
3{z }[@N accounting policy 会计政策；会计方针
>EjBk nl accounting practice 会计惯例
b-XBs7OAx accounting principle 会计准则
FliN@RNo accounting record 会计记录
"`zw( accounting report 会计报告
|kD?^Nx Accounting Services Branch [Treasury] 会计事务部〔库务署〕
T^W8_rm *3 Accounting Society of China 中国会计学会
&bb*~W- accounting statement 会计报表
on|>"F`pb accounting system 会计制度；会计系统
de[_T%A accounting transaction 会计事项；帐务交易
J u7AxTf~
accounting treatment 会计处理
@ *dA<N.9 accounting year 会计年度
FS [CUoA accretion 增值；添加
kJ
>B ) accrual 应计项目；应累算数目
Y&?]t accrual basis 应计制；权责发生制
r38CPdE;} accrual basis accounting 应计制会计；权责发生制会计
1Mqz+@~11 accrue 应累算；应计
GS@ wG accrued benefit 应累算利益
+8"H%#~ accrued charges 应计费用
h#>67gJV accrued cumulative preference share dividend 应累算的累积优先股股息
JaEyVe accrued expenses 应累算费用
8dfx _kY`/ accrued interest payable 应付利息；应计未付利息
3:RZ@~ u= accrued interest receivable 应收利息；应计未收利息
iC">F.9# accrued right 累算权益
6|9fcIh]B accruing profit 应累算的利润
dc * #?G6^ accumulated fiscal reserve 累积财政储备
UNJ|J$T] accumulated profit 累积利润；滚存溢利
<?eZ9eB accumulated reserve 累积储备
4*]`s|fbu accumulation of surplus income 累积收益盈余
fO+;%B acquired assets 既得资产
va)\uXW.N acquisition 收购；购置；取得
-z@}:N-uR acquisition cost 购置成本
<GC:aG acquisition expenses 购置费用
#cA}B
L!3 acquisition of 100% interest 收购全部股权
_]NM@ 'e acquisition of control 取得控制权
%pdfGM 9g acquisition of fixed assets 购置固定资产
azSS:=A acquisition of shell “买壳”
{k>m5 L acquisition price 收购价
\AG ,dMS act of God 天灾
~![R\gps acting partner 执事合伙人
~$5[#\5%G active market 买卖活跃的市场；交投畅旺的市场；旺市
#t \Oq9}^ active partner 积极参与的合伙人
#"jWPe ,d active trading 交投活跃
DvGtO)5._ actual circulation 实际流通
[ 69aTl>/ actual cost 实际成本
2ZnTT{]_m actual expenditure 实际开支；实际支出
2w%1\TcB$ actual income 实际入息；实际收入；实际收益
HV>W f"1 actual market 现货市场
CU oMB r actual price 现货价；实际价格
nt7ui*k actual profit 实际利润
_-^@Jx[ actual quotation 实盘；实际价位；实际报价
{.sF&(e actual year basis 按实际年度计算
zOcMc{w0 actuals 实货
/bVI' fT actuarial investigation 精算调查
}'3V(;9 actuarial principle 精算原则
W Z ZD actuarial report 精算师报告
2>mDT Actuarial Society of Hong Kong 香港精算学会
=
hpX2/] actuarial valuation 精算师估值
+`ZcYLg)# actuary 精算师
xH0Bk<`V: ad referendum agreement 暂定协议；有待覆核的协定
M@.1 P<:h ad valorem duty 从价税；按值征税
5D'8 l@7 ad valorem duty system 从价税制
A ="h} 9ok ad valorem fee 从价费
mu (S 9 ad valorem tariff 从价关税
?/O +5rjA additional allowance 额外免税额
/O ZF 3Pft additional amount for unexpired risk 未过期风险的额外款额
c~c YN W: additional assessable profit 补加应评税利润
?x:\RNB/ additional assessment 补加评税
_)ERi*}x8 additional commitment 额外承担
#3.\ }d) additional commitment vote 额外承担拨款
ms~ mg: additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
\K?3LtJ additional dependent parent allowance 供养父母额外免税额
% 'P58 additional provision 额外拨款
z E{.oi additional stamp duty 附加印花税
c=7L)w:I additional tax 补加税罚款；补加税款
yjr!8L:m Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
_3`{wzM A adjudged bankrupt 被裁定破产
\aG> (Mr adjudicated bankrupt 裁定破产人
1=s%.0 adjudication fee 裁定费；评定印花税额手续费；评估契据费
]+oPwp;il adjudication of bankruptcy 裁定破产；宣告破产
p%n} a%%I adjudication of insolvency 裁定无力偿还债务
HYtkSsXLN adjusted actual 经调整的实数；调整后的实数
9nB:=`T9 adjusted current assets 经调整的流动资产；调整后的流动资产
J ,k{Bm adjusted figure 经调整的数字；调整后的数额
1w35 H9\g adjusted liabilities 经调整的负债；调整后的负债
%H:!/'45 adjusted loss 经调整的亏损；调整后的亏损
WL>"hkx 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
Yx,
adjusted profit 经调整的利润；调整后的利润
P
/Js!e<\ adjusted surplus 经调整的盈余额；调整后的盈余额
RS$e^_ W adjusted value 经调整的价值；调整后的价值
KktQA*G adjustment 调整；修订；理算〔保险〕
H4)){ \ adjustment centre 调剂中心
"g0L n5& adjustment lag 调整过程的时间差距；调整时差
w+Ag!O}.L adjustment mechanism 调整机制
~6R|
a adjustment of loss 亏损调整
|n0 )s% 8` adjustment process 调整过程；调整程序
{BgGG@e adjustment range 调整幅度
wAITE|H<zj administered exchange rate 受管制汇率
B4I|"5G2y Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
J)66\h= administration expenses 行政费用
C8i}~x< administration fee 手续费；行政费
s`&8tP administration in bankruptcy 破产管理
FFPO?y$ administration order 遗产管理令
RTSg= administrator 管理人；遗产管理人
G<$ U cXg administrator of the estate 遗产管理人
JGJQ5zt admission of debt 债项承认书
.HMO7n6)8l admission of proof 接纳债权证明
H!, #Z7s advance 放贷款项；垫付款项；预支款项；预付款项
m"`& FA advance account 暂支帐目；预付款帐户
#lNi\ Lw+j advance compensation 预付补偿金
ppS,9e- advance from shareholder 股东垫款
Riw#+#r]/ advance pending reimbursement 预支以待日后付还
o XA*K.X< advanced economy 先进经济体系
+Dk sWb D advancement 预付；预付财产
}9jy)gF *e advances warrant 垫款令
\acjv|] advancing 贷出
Uq7 y4zJ adverse balance 逆差
m"NZ; *d ' adverse exchange 逆汇
MA hcwmZNy advertisement addressed to shareholders 在报章刊登的致股东通告
J-hP4t&x advice for collection 托收通知书
8hGp?Ihu advice of drawing 提款通知书；汇票通知书
|0dmdrKD advice of payment 付款通知
#R@{Bu=C Advisory Committee [Securities and Futures Commission]
? %F*{3IP 谘询委员会〔证券及期货事务监察委员会〕
(`xhh Advisory Committee on Diversification 经济多元化谘询委员会
?> }bg affidavit 誓章；遗产申报誓章
2\W[ ItxL0 affidavit of no receipt 述明无收款的誓章
]V?\Qv/.= affiliate 联号；联营公司；附属公司
5|"; L&` affiliated company 附属公司；联号；联营公司
nRJcYl~
Y affirmation [estate duty] 非宗教式宣誓〔遗产税〕
Td}#o!4! affordability 负担能力
_yumUk-QW African Development Bank [AfDB] 非洲开发银行
Em-88=X O after-acquired property 事后取得的财产
$#1i@dI after-hours dealing 市后交易
<T{PuS1<o after-tax profit 税后盈利；税后利润；税后溢利
q B 5cF_ agency agreement 代理协议
7$k[cL1 agency expenses 代理机构的开支
+U%
=
w8b agency fee 代理费
{!@Pho) Q Agency Law 《代理法》
0 @~[SXR agent 代理人；承销人
* 3WK`9q agent of company 公司代理人
\-gZ_>) agent's fee 代理人费；经纪费
1W;q(#q aggregate 总计；总数；总体数字
` A])4q$ aggregate amount 总款额；总额
L@XhgQ aggregate assets and liabilities 总体资产与负债
b&. o9PV" aggregate at constant price 按固定价格计算的总体数字
(pNA8i%= G aggregate demand 总需求
=EgiV<6vcH aggregate gross position 总持仓量
C|8.$s< aggregate limit 总限额
J[ du>1D aggregate of salaries tax 合计薪俸税
Ns?y)
G>: aggregate performance 总体表现；总体业绩
H"6Sj-<= aggregate supply 总体供应
/w$<0hH#'8 aggregate surplus 总盈余
y7txIe!<5 aggregate total 整体总额
Q47Rriw aggregate value 总值；合计价值
P SNfh7g aggregated basis 合计基准
]N,n7v+} aggregated net chargeable income 合计应课税入息实额
H[BY(a@c aggregation 合并计算；合计；总和
cK"b0K/M?B aggregation of incomes of husband and wife 夫妇入息合并计算
#/\5a;Elc aggregation of property 财产的总和
|/ 5j0 agio 差价；贴水
f =B)jYI 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》
d~u+:[\=/ Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
)=8MO-{ 《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》
IxHusB Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
qQv?J]l 《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》
:D`ghXj Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
3FR'N%+ 《香港政府和大韩民国政府关于相互促进和保护投资协定》
<sE0426
{ agreement for a settlement 授产协议
@.6l^"L agreement for assignment 转让协议
t ]7>' U agreement for sale 售卖协议；买卖协议
sFqZ@t}~ agreement for sale and purchase 买卖协议
;Z\ jX[H agreement for the payment of interest 支付利息协议
-Xb ]=Yf- agreement for the repayment of money 还款协议
< {$zOF} agreement of reinsurance 再保险协议
e?r p$kq7 Agricultural Bank of China 中国农业银行
`D6 Bw=7 air passenger departure tax 飞机乘客离境税
p(fYpD Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
m_wBRan airport tax 机场税
dq? {?~3 alcohol duty 酒精税
OB
FG!.) alienation 让与；让渡；转让
]#z ^[XG alimony 生活费；赡养费
epqX2`!V All Ordinaries Index [AOI] 所有普通股指数
,IX:u1mO all risks 全险；综合险
f$[6]7P All Sales Record for Stock Market 《股票市场成交报告》
yS% IE>? Allied Capital Resources Limited 新联财务有限公司
TL lR"L5 all-items index [Consumer Price Index] 总指数〔消费物价指数〕
#8 H allocation letter 拨款信件
Ze[ezu allocation of fund 分配款项；预留款项
(sSMH6iCif allocation of profit 利润分配；溢利分配
GSj04-T" allocation warrant 拨款令
sN.h>bd allotment 分配；配股
4 IuQQ allotment notice 股份配售通知；配股通知
C(qqGK{ allotment of shares 股份分配
uU=O 0?'zq allowable 可获宽免；免税的
a*@ 6G allowable business loss 可扣除的营业亏损
f^z/s6I0 allowable expenses 可扣税的支出
<iD qt5)N allowance 免税额；津贴；备抵；准备金
jl YnV/ ] allowance for debts 债项的免税额
_1S^A0ft allowance for depreciation by wear and tear 耗损折旧免税额
`uo'w:Q allowance for funeral expenses 殡殓费的免税额
G'T/I\tB allowance for inflation 为通货膨胀而预留的款项；通胀准备金
u|t<f`ze allowance for repairs and outgoings 修葺及支出方面的免税额
F$T@ OT6 allowance to debtor 给债务人的津贴
^kA^> vi alteration of capital 资本更改
1'@/ jR alternate trustee 候补受托人
tEh YQZ amalgamation 合并
ppH5>Y
6c ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
}c?/-ab> ambit of charges 征税范围；收费范围
#&a-m,Y$sx amended valuation 经修订的估值
9 &a&O
Z{ American Commodities Exchange 美国商品交易所
{fW(e?8) American Express Bank Limited 美国运通银行
/X>Fn9 mM American Stock Exchange 美国证券交易所
/2Q@M> amortization 摊销
m08:EX P amount due from banks 存放银行同业的款项
J-yj&2 amount due from banks abroad 存放海外银行同业的款项
{U/a h2* amount due from holding companies 控股公司欠款
0 UdAF amount due from local banks 存放本港银行同业的款项
b.V\E Ok amount due to banks 银行同业的存款
:I*G tq
amount due to banks abroad 海外银行同业的存款
7) aitDD amount due to holding companies 控股公司存款
o\6A]T=R amount due to local banks 本港银行同业的存款
f.SV-{O_ amount due to outport banks 外埠银行同业的存款
x@/ N9* amount for note issue 发行纸币的款额
f Glvx ~ amount of bond 担保契据的款额
Gu?O yL amount of consideration 代价款额
%GG:F^X# amount of contribution 供款数额
c]3% wL amount of indebtedness 负债款额
f6@fi`U , amount of principal of the loan 贷款本金额
$ J}d6% amount of rates chargeable 应征差饷数额
@y?<Kv}s amount of share capital 股本额
&0! f_ amount of sums assured 承保款额
4Rj;lA lwB amount of variation 变动幅度
,5` pe%W7 amount of vote 拨款数额
KKpO <TO amount payable 应付款额
xrb %-vT amount receivable 应收款额
Rrh?0qWs Amsterdam Stock Exchange 阿姆斯特丹证券交易所
\l)<NZ\ analysis 分析
=8FV&|fP ancillary risk 附属风险
"|<6 bA annual account 周年帐目；周年帐目报表；年度决算；年结
X-,scm annual accounting date 年结日期
3{OY& annual allowance 每年免税额；年积金；年度津贴；年津
,Yx"3i, annual balance 年度余额
L7oLV?k annual disposable income 每年可动用收入
jzCSxuZ7O annual estimates 周年预算
CGmObN8~'F annual fee 年费
M\\t)=q annual general meeting 周年大会
;o* n*N annual growth rate 年增率；每年增长率
1haNca_6, annual long-term supplement 长期个案每年补助金
mRVE@ pc2X annual pensionable emolument 可供计算退休金的年薪
XwWp4`Fd annual report 年报
&s m7R i Annual Report on the Consumer Price Index 《消费物价指数年报》
HRP4"#9R annual return 周年报表；周年申报表；每年报税表格
]r++YIg!j Annual Return Rules 《周年报表规则》
|KEq- annual review of consumer prices 每年消费物价回顾
=d07c annual roll-forward basis 逐年延展方式
"A\.` *6 annual salary 年薪
Q(Q .( annual statement 年度报表；年度决算表
K6"#&0 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
7u8HcHl annuitant 年金受益人
c
*<"& annuity 年金
44;ZX$HL annuity contract 年金合约
`
O ;+N"v annuity on human life 人寿年金
?S&pq? antecedent debt 先前的债项
pdCn98}%- ante-dated cheque 倒填日期支票
&%3$zgvR anticipated expenditure 预期开支
7g@P$e] anticipated net profit 预期纯利
2p'ujAK anticipated revenue 预期收入
*a }NRf}W anti-inflation measure 反通货膨胀措施
fu3~W anti-inflationary stance 反通货膨胀立场
,= o)R,[ apparent deficit 表面赤字
P=v 0|Y*q| apparent financial solvency 表面偿债能力
%J)n#\ apparent partner 表面合伙人
d#~^)r application for personal assessment 个人入息课税申请书
Oa7x(wS application of fund 资金应用
=~;SUO application to release as liquidator and to destruct the books of accounts and documents
R1.No_`PHq 申请免除清盘人职务及毁灭帐簿与文件
n27df 9L appointed actuary 委任精算师
:5 XNV6^| appointed auditor 委任核数师；委任审计师
v4_p3& aj appointed trustee 委任的受托人
(Uk1Rt*h appointer 委任人
eteq Mg}M apportioned pro rata 按比例分摊
Vf?+->-?{ apportionment 分配；分摊
=apcMW(zn Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
#H]b Xr apportionment formula 分摊方程式
Hj&mwn] apportionment of estate duty 遗产税的分摊
pPr/r& r appraisal 估价；评估
rHhn)m appreciable growth 可观增长
#XSs.i{ appreciable impact 显着影响
cH$zDm1 appreciable increase 可观增长
/>1Ndj appreciation 增值；升值
="%nW3e@ appreciation against other currencies 相对其他货币升值
mDJF5 I appreciation of the exchange value of Hong Kong dollar 港元汇值上升
G JlkEWs appreciation tax 增值税
%4X#|22n appropriation 拨款；拨用；拨付
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H1+qN=]` appropriation account 拨款帐目
i q s Appropriation Bill 拨款法案
~~J xw ] appropriation-in-aid system 补助拨款办法
&+t! LM approved assets 核准资产
w.s-T.5.j approved basket stock 认可一篮子证券
( `V approved budget 核准预算
f n]rMH4> approved charitable donation 认可慈善捐款
Z.9 ?u; approved charitable institution 认可慈善机构
aDJ\% approved currency 核准货币；认可货币
lgR;V]^YX approved estimates 核准预算
}` &an$Mu approved estimates of expenditure 核准开支预算
Yt^<^l77D approved overseas insurer 核准海外保险人
ym* ,X@Qg^ approved overseas trust company 核准海外信托公司
(#zSVtZ approved pooled investment fund 核准汇集投资基金
Rx';P/F0C approved provident fund scheme 认可公积金计划
R 7'a/ approved provision 核准拨款
V p3 r approved redeemable share 核准可赎回股份
|Ld/{&Q r approved regional stock 认可地区性证券
vfb~S~|U6g approved retirement scheme 认可退休金计划
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b^S approved subordinated loan 核准附属贷款
i1ph{;C arbitrage 套戥；套汇；套利
& V. ps1 arbitrageur 套戥者；套汇者
dQh h,} arbitrary amount 临时款项
DK2m(9/`3 arrangement 措施；安排；协定
+( >!nsf arrears 欠款
5p9zl=mT arrears of pay 欠付薪酬
+h!O dWD9 arrears of revenue 逾期未收税款；逾期未收的帐项
jVh I`F{n articles of association 组织章程；组织细则；组织章程细则
{/f\lS.5g Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
FmU>q) ascertainment of profit 确定利润
*.g0;\HF "Asia Clear" “亚洲结算系统”
UclQo~ 3 Asia Commercial Bank Ltd. 亚洲商业银行有限公司
y\}39Z(] Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
REd"}zDI Asian Development Fund [ADF] 亚洲发展基金
?QzA;8 H Asian dollar bond 亚洲美元债券
Z#8O)GK Asian dollar market 亚洲美元市场
Y yI4T/0s_ Asian dollar rate 亚洲美元利率
,,*i!%Adw Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
4]\ f} Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
XhF7%KR asked price 沽盘；喊价；索价；卖方报价
j\V9o 9D assessable income 应评税入息
gQpF(P assessable loss 应评税亏损
jY.iQBhjEB assessable profit 应评税利润
7|~j=,HU+Z assessable value 应评税值
3 :q\]]]S assessed profit 估定利润
BIx Z4Ft assessed value 经评估价值
PFP/Pe Ng; assessment 评税；评定；估价；评税单
)ESF)aKMiz assessment number 评税编号；估价编号
5o2W[< %v assessment of additional tax 补加税评税
TF)OBN~/ assessment of performance 业绩评估；实绩评价
&?.k-:iN Assessor 评税主任
h/9{E:ML asset price bubbles 资产价格泡沫
4J lB\8rc asset-backed securities 具资产保证的证券
l.tNq$3pS assets accretion 资产增值
yHvF"4] assets and liabilities 资产与负债
6>I{I k@> assets betterment statement 资产递增表；资产改进表
aOWE\I c8 assets lending 实物放款；有抵押贷款
! E\xn^ assets of the company passing on the death 死者去世时转移的公司资产
;d"F'd assets pledged as security for liabilities 用作负债抵押的资产
q%HT)^F9oO assets portfolio 资产投资组合
7C7eX J9q assets price 资产价格
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assets quality 资产质素
)"j)9 RQ} assets realization 资产变现
!ueyVE$1 assets refinancing arrangement 资产再集资安排
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wKe$(>d "L assets situated outside Hong Kong 在香港以外地方的资产
M[wd.\
% assets stripping 削减资产；拆卖资产
Q}G'=Q]Juz assets value 资产值
aL6 3=y assignee 承让人
MMs#Y1dH assignment 转让；转让书；转让契
fV[(s7vW assignment of interest 权益转让
@=KuoIV assignment of letters patent and trade mark 专利证书及商标转让
+8+@Az[e0 assignment of property 物业转让；物业转让书
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/N@ assignment right 转让权
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jl]q$< assignor 转让人
e=b>:n associate 有联系的人；有关连人士；相联者；合伙人；联系人
[< ~1. L^I Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
W}6(; tI associate member 附属会员
_sU | <1 associated body corporate 相联法人团体
l V[d`%( associated company 相联公司；联属公司
{3RY4HVT? associated corporation 相联法团
sS$"6 Association of Chartered Certified Accountants [ACCA] [United Kingdom]
AF5$U8jf 公认会计师公会〔英国〕
!f~ =p Association of Futures Exchange Brokers 香港期货经纪协会
]fH U/% Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
)wU.|9o]M association of underwriters 承保人组织
JX_hLy@` assumption of control 接管
3JuWG\r)l assurance 担保；保险；转易；转易书
dQfV dqg assurance of interest 权益的转易
i#I+ at 19XX price 按一九ＸＸ年价格计算
TV$Pl[m at a discount 按赔价计算；按贴水价格计算；打折扣
(<?6X9F:N at a premium 按溢价计算；按升水价格计算
V =" ;vRS8 at call 通知付款；按通知
?2ZggV at constant market price 按固定市价计算
!mFx= + at constant price 按固定价格计算
#V4kT*2P) at cost 按成本计算
,o(7z^1Pe; at current market price 按当时市价计算；按现时市价计算
kz]v XJ at current price 按当时价格计算；按现时价格计算
Pkx*1.uo at factor cost 按要素成本计算；按生产要素成本计算
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@ at money-of-the-day price 按付款当日价格计算
x \qS|q\N at or better 按指定或较佳价位〔买卖指令〕
G([8Q8B4 + at par 按面值计算；平价
Vl;GQe at sight 见票即付
w9D<^(_}/ at the close 按收市盘
FYIz Mp.4 at the opening 按开市盘
Yk',a$.S attestation 见证；见证条款
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pq at-the-money option 平价期权
E\N?D attorney 受权人；受托代表人
%mR roR6 attornment 新拥有人承认书
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"q attributable profit 可归属利润
=ogzq.+| attributable share value 可归属股份价值
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TQt Auckland Stock Exchange 奥克兰证券交易所
}V.Wp6"S auction 拍卖
ZA@Q P1 auctioneer 拍卖商
b& .j>= audit 审计；核数
4am`X1YV# Audit Commission 审计署
]^,<Ez Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
>Lo 0,b$ 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〕
8>.l 4:` audit review 帐目审查
jg8j>" Vj> Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
7Mxw0 J audited account 审计帐目；经审计的帐目
_RG!lmJV audited annual account 经审计的周年帐目
eto3dJ!R audited balance sheet 经审计的资产负债表
9g3J{pKcZ auditor 核数师；核数主任；审计师
YDBQ6X auditor's certificate 核数师证明书；审计师证明书
yYmV^7G auditor's report 核数师报告；审计师报告
^p#f B4z Aussie bond 澳元债券
ra \Moy austerity budget 紧缩预算
mG[S"?C Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
j I Australia All Ordinaries Index 澳洲所有普通股票指数
tjZ.p.IlG Australian Dollar [AUD] 澳元
%)[m bb Australian Options Market 澳大利亚期权市场
%MyA ;{-F6 Australian Securities Commission 澳洲证券事务监察委员会
@MIBW)P< Australian Society of Certified Practising Accountants 澳洲执业会计师公会
jRN*W2]V Australian Stock Exchange 澳大利亚证券交易所
0ra VC=[ Austrian Schilling [ATS] 奥地利先令
w[w{~`([", authentication 认证；鉴证
#~um F%# authority to purchase 委托购买证；委购书
ND[u$N+5x" authorization 认可；核准；授权；授权书
|H e,v/r authorization by direction 指示授权
l,}{Y4\G authorization by instruction 指令授权
qJ QE|VM& authorization by warrant 令状授权
WN9 < authorization of unit trust 单位信托的认可
%=x|.e@J authorized agent 指定代理人
Y% 9S4be authorized capital 法定资本
uN bOtA authorized clerk 出市员
T^h;T{H2 authorized dealer 认可交易商
bX#IE[Yp} authorized financial institution 认可财务机构
7sECbbJT authorized fund 认可基金
5Cxh >,k authorized fund house 获授权的基金公司；认可基金公司
"Y@rNm Bj authorized institution 认可机构
&Im{p7gf!b authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
")|3ZB7>* authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
m7X&"0X authorized insurer 获授权保险人；获认可承保人
j:D@X =| authorized investment 特准投资项目
QC.W R'. authorized person 获授权人
p2}$S@GD authorized representative 获授权代表
<,qJ% kc authorized share capital 法定股本
,2mnjq/*Z automated quotation system 自动报价系统
P;[5#-e Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
}K,:aN,44\ 自动交易系统〔香港期货交易所有限公司〕
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" automatic adjustment mechanism 自动调整机制
xQ4D| & automatic adjustment system 自动调整系统
`j*&F8} Automatic Clearing House 自动票据交换所
Ko6 tp9G automatic exchange rates accumulation system 自动化汇率累集系统
w)-@?jN Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
87%t =X automatic teller machine [ATM] 自动柜员机
P9Hv){z autopay 自动转帐
^_b+o available assets 可用资产
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wU\xo`C available fiscal reserve 现存财政储备
>E^?<}E~. available profit 可用利润
<apsG7(7 Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
fLK*rK^{" average 平均；平均数；海损
a5WVDh, cR average basic salary 平均基本薪金
vTN/ho,H average consumer expenditure 平均消费开支；一般消费开支
$|.x !sA average cost 平均成本
j"o`K}C average cost of land production 增辟土地平均成本
J 2%^%5&0 average daily turnover 平均每日成交额
|M|'S~z average daily wage rate 平均每日工资率
!!&H'XEJV average expenditure pattern 平均开支模式
Ggy_
Ctu average growth rate 平均增长率
cSCO7L2E18 average net fixed assets 固定资产平均净值
.5 8>KBj( average of relatives 相对价格平均数
FRI<A8 average price 平均价格
}h<\qvCcU average propensity to consume 平均消费倾向；一般消费倾向
8[(eV. average propensity to save 平均储蓄倾向；一般储蓄倾向
E> Ukxi1 average rate 平均率
)t={+^Xe average revenue 平均收入；平均收益
kvs^*X''Ep average stock 平均库存；平均存货
\&]M \ average yearly rent 平均年租
FH}n]T avoidance of double taxation 避免双重课税
]g-(|X~> avoidance of tax 避税
