A:
Xv:IbM>
Qc A share Ａ股；甲类股份
8 Hn{CJ~ ' abatement of tax 减税；减扣免税额
{9MYEN}FO ABN AMRO Bank N.V. 荷兰银行
%54![-@ above-the-line expenditure 线上项目支出；经常预算支出
GZo4uwG@a above-the-line receipt 线上项目收入；经常预算收入
,}0pK\Y>$ ABSA Asia Limited 南非联合亚洲有限公司
qf U3Cwy absolute change 绝对数值变更
9iE66N>z absolute expenditure 实际开支
L?fv5 S3 absolute guideline figure 绝对准则数字
}0G Ab2 absolute interest 绝对权益
x?IT#ty absolute order of discharge 绝对破产解除令
8Yh2K} absolute profit margin 绝对利润幅度
A-FwNo2"% absolute value 实值；绝对值
?x97 q3I+] absolutely vested interest 绝对既得权益
Up&q#vqIj absorbed cost 已吸收成本；已分摊成本
b}:Z(L,\ absorption 吸收；分摊；合并
RAC-;~$WB absorption rate 吸收率；摊配率；分摊率
EIRf6jL ACB Finance Limited 亚洲商业财务有限公司
q}jf&xUWzH acceptable form of reciprocity 合理的互惠条件
?*4zNhL acceptable rate 适当利率；适当汇率
p98lu'?@ acceptance agreement 承兑协议
_,^sI% acceptance for honour 参加承兑
k$UBZ,=iC acceptor 承兑人；接受人；受票人
5kF5`5+Vj acceptor for honour 参加承兑人
5h1j.t! accident insurance 意外保险
<_![~n$H Accident Insurance Association of Hong Kong 香港意外保险公会
_OY ;SJ( accident insurance scheme 意外保险计划
TI332,eL accident year basis 意外年度基准
( nh!tC accommodation 通融；贷款
;IT^SHym accommodation bill 通融票据；空头票据
i ,'~Ds accommodation party 汇票代发人
m"*: XfOL account balance 帐户余额；帐户结余
.<.qRq- account book 帐簿
g:Dg?_o account collected in advance 预收款项
vXF\PMf account current book 往来帐簿
CbZ1<r" / account of after-acquired property 事后取得的财产报告
OH~t\fQ1Zf account of defaulter 拖欠帐目
n>H N py account payable 应付帐款
v!,O7XGH~ account payee only [A/C payee only] 只可转帐；存入收款人帐户
g@Zc'g/XB account receivable 应收帐款
&eg,*K} ' account receivable report 应收帐款报表
;VuIQ*@m" account statement 结单；帐单；会计财务报表
i"'k|TGW^ account title 帐户名称；会计科目
E Vf'1^f accountant's report 会计师报告
[V2l&ZUni Accountant's Report Rules 会计师报告规则
-K
j CPc accounting and auditing procedure 会计与审计程序；会计与核数程序
"rXGXQu Accounting Arrangements 《会计安排》
=8iM,Vl3 accounting basis 会计基础
% ;< FfS accounting by Official Receiver 破产管理署署长呈交的帐目
d|TIrlA Accounting Circular 《会计通告》
:* 'i\ accounting class 会计类别
&^<94l accounting date 记帐日期；会计结算日期
4Mprc~ 7vr accounting for money 款项核算
Cpj_ mMtu Accounting Officer 会计主任
8[DD=[& accounting period 会计报告期；会计期
t~AesHZpk accounting policy 会计政策；会计方针
C?B7xK accounting practice 会计惯例
Cxh9rUe. accounting principle 会计准则
{M$1?j"7 accounting record 会计记录
h*d,AJz &. accounting report 会计报告
Dx Yu Accounting Services Branch [Treasury] 会计事务部〔库务署〕
/'I/sWE V Accounting Society of China 中国会计学会
%=]{~5f> accounting statement 会计报表
xH=&={ accounting system 会计制度；会计系统
K|B1jdzL accounting transaction 会计事项；帐务交易
PQfx0n, accounting treatment 会计处理
{> z.y1 accounting year 会计年度
]8mBFr5E9 accretion 增值；添加
p?}Rolk7 accrual 应计项目；应累算数目
lj[Bd > accrual basis 应计制；权责发生制
t Sg#2 accrual basis accounting 应计制会计；权责发生制会计
@1>83-p"X accrue 应累算；应计
dWp4|r accrued benefit 应累算利益
FSM~Rl accrued charges 应计费用
YB 4R8}4 accrued cumulative preference share dividend 应累算的累积优先股股息
m:h]nm accrued expenses 应累算费用
9A6ly9DIS accrued interest payable 应付利息；应计未付利息
C }!$'C| accrued interest receivable 应收利息；应计未收利息
V{"5)Ly?fu accrued right 累算权益
%(NRH? accruing profit 应累算的利润
>uQ!B/C! accumulated fiscal reserve 累积财政储备
3*FktXmI} accumulated profit 累积利润；滚存溢利
46 77uy accumulated reserve 累积储备
wHAh6lm accumulation of surplus income 累积收益盈余
>Mn"k\j4 acquired assets 既得资产
-<|E bh d3 acquisition 收购；购置；取得
/O8'8 sL5 acquisition cost 购置成本
i P/I% D acquisition expenses 购置费用
{!-w|&bF acquisition of 100% interest 收购全部股权
K,So#Ui acquisition of control 取得控制权
eo@:@ O+bm acquisition of fixed assets 购置固定资产
{ }>"f]3 acquisition of shell “买壳”
] $%{nj< acquisition price 收购价
*fjarZu act of God 天灾
H(0d(c1s acting partner 执事合伙人
i1/FNem active market 买卖活跃的市场；交投畅旺的市场；旺市
A\=:h AQ active partner 积极参与的合伙人
B a Xzz active trading 交投活跃
"r[Ea| actual circulation 实际流通
UboOIx5: actual cost 实际成本
] qXfg c actual expenditure 实际开支；实际支出
E[$['0 actual income 实际入息；实际收入；实际收益
M xCs0::w actual market 现货市场
)Dv"seH. actual price 现货价；实际价格
E P< U:F actual profit 实际利润
//WgK{Mt actual quotation 实盘；实际价位；实际报价
H #1/H@I# actual year basis 按实际年度计算
eqLETo@} * actuals 实货
9gWQGk ql actuarial investigation 精算调查
hwexv 9"" actuarial principle 精算原则
.fZv H actuarial report 精算师报告
/a]+x L Actuarial Society of Hong Kong 香港精算学会
YpuA ,r;" actuarial valuation 精算师估值
F9d][ P@@ actuary 精算师
; I =z ad referendum agreement 暂定协议；有待覆核的协定
!'+t)h9^ ad valorem duty 从价税；按值征税
Tvk= NJ ad valorem duty system 从价税制
y{kXd1, ad valorem fee 从价费
Y \j &84 ad valorem tariff 从价关税
L:' Y#VI{ additional allowance 额外免税额
#'"h+[XY additional amount for unexpired risk 未过期风险的额外款额
0V1kZ. additional assessable profit 补加应评税利润
v}iJ :' additional assessment 补加评税
@GGyiK@ additional commitment 额外承担
Q>X ;7nt0 additional commitment vote 额外承担拨款
2*Gl|@~N additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
:CH'Bt4< additional dependent parent allowance 供养父母额外免税额
Ju:=-5r"' additional provision 额外拨款
ytJ |jgp ' additional stamp duty 附加印花税
^\x
PF5 additional tax 补加税罚款；补加税款
m@ jOIt!< Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
z.{ y VQE adjudged bankrupt 被裁定破产
mv + .5X adjudicated bankrupt 裁定破产人
F*Qw% adjudication fee 裁定费；评定印花税额手续费；评估契据费
4,)=r3;&! adjudication of bankruptcy 裁定破产；宣告破产
sX@e1*YE_ adjudication of insolvency 裁定无力偿还债务
D@\97t+ adjusted actual 经调整的实数；调整后的实数
}De )_E\~ adjusted current assets 经调整的流动资产；调整后的流动资产
'"I"D9;9 adjusted figure 经调整的数字；调整后的数额
I \4 I,ds adjusted liabilities 经调整的负债；调整后的负债
&\1Dy}: adjusted loss 经调整的亏损；调整后的亏损
D:){T> 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
x!G\-2# adjusted profit 经调整的利润；调整后的利润
uE/qr aA adjusted surplus 经调整的盈余额；调整后的盈余额
j^LnHVHk1 adjusted value 经调整的价值；调整后的价值
.}j @(D adjustment 调整；修订；理算〔保险〕
fDqlN`P@ adjustment centre 调剂中心
J| 3 CG;+ adjustment lag 调整过程的时间差距；调整时差
S$V' _ adjustment mechanism 调整机制
i++ F&r[ adjustment of loss 亏损调整
k ^+h >B-; adjustment process 调整过程；调整程序
CVu'uy y adjustment range 调整幅度
P ^&+ehp administered exchange rate 受管制汇率
~PS%^z xyn Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
pvcf_w`n administration expenses 行政费用
igz&7U8gg administration fee 手续费；行政费
ab
2 V.S administration in bankruptcy 破产管理
Z^#7&Pv0 administration order 遗产管理令
*mBn''a"* administrator 管理人；遗产管理人
na%9E8;:&v administrator of the estate 遗产管理人
n)
`4*d$` admission of debt 债项承认书
<f:b%Pm 7 admission of proof 接纳债权证明
|" l
g4S% advance 放贷款项；垫付款项；预支款项；预付款项
][TS|\\ advance account 暂支帐目；预付款帐户
6:QJ@ j\ advance compensation 预付补偿金
y*_g1q$ advance from shareholder 股东垫款
4? 8 GK advance pending reimbursement 预支以待日后付还
k%uRG_ advanced economy 先进经济体系
,![C8il, advancement 预付；预付财产
g[!sGa & advances warrant 垫款令
Be?mIwc_g advancing 贷出
qOkw6jfluh adverse balance 逆差
drF"kTD"7 adverse exchange 逆汇
D|UDLaz~ advertisement addressed to shareholders 在报章刊登的致股东通告
g"<k j" advice for collection 托收通知书
W5sVQ`S- advice of drawing 提款通知书；汇票通知书
!L > 'g advice of payment 付款通知
>oLM2VJ Advisory Committee [Securities and Futures Commission]
}p ."7( 谘询委员会〔证券及期货事务监察委员会〕
J]$%1Y Advisory Committee on Diversification 经济多元化谘询委员会
w[loV affidavit 誓章；遗产申报誓章
]}C#"Xt affidavit of no receipt 述明无收款的誓章
NcqE)"yObo affiliate 联号；联营公司；附属公司
vO
<;Gnh~ affiliated company 附属公司；联号；联营公司
=]"[?a > affirmation [estate duty] 非宗教式宣誓〔遗产税〕
~ H?RHYP~ affordability 负担能力
ZH/|L?Q1U African Development Bank [AfDB] 非洲开发银行
Pq;1EI after-acquired property 事后取得的财产
& >sG x K after-hours dealing 市后交易
Z=n& fsE after-tax profit 税后盈利；税后利润；税后溢利
vFy / agency agreement 代理协议
MI<hShc \ agency expenses 代理机构的开支
>}_c<`: agency fee 代理费
(S1$g ~t; Agency Law 《代理法》
u s$~6 agent 代理人；承销人
u V=rLDY agent of company 公司代理人
+)Z,%\)Z agent's fee 代理人费；经纪费
tr M8 p aggregate 总计；总数；总体数字
'[:].?M aggregate amount 总款额；总额
/C_O/N aggregate assets and liabilities 总体资产与负债
"R Z)pav? aggregate at constant price 按固定价格计算的总体数字
0jE,=<W0> aggregate demand 总需求
tz._*n83 aggregate gross position 总持仓量
vy6NH5Q aggregate limit 总限额
aRj3TtFh aggregate of salaries tax 合计薪俸税
h jW RU# aggregate performance 总体表现；总体业绩
'}LH,H:%G aggregate supply 总体供应
u=k\]W- aggregate surplus 总盈余
QMHeU> aggregate total 整体总额
o y} ( aggregate value 总值；合计价值
c[J#Hc8; aggregated basis 合计基准
R4p bi= aggregated net chargeable income 合计应课税入息实额
/>)>~_-3 aggregation 合并计算；合计；总和
?9 2+ (s aggregation of incomes of husband and wife 夫妇入息合并计算
}evc] ?1( aggregation of property 财产的总和
>TwOL agio 差价；贴水
F1gDeLmJ 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》
6' |J
; Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
ApjL Y58= 《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》
E=HS'XKu[K Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
]qhVxeUm 《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》
Xgr|~(^ Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
CK'C f{S 《香港政府和大韩民国政府关于相互促进和保护投资协定》
z[] AH#h agreement for a settlement 授产协议
l<GRM1^ kU agreement for assignment 转让协议
&Lk@Xq1 agreement for sale 售卖协议；买卖协议
G sE ?<3 agreement for sale and purchase 买卖协议
{tF=c0Z agreement for the payment of interest 支付利息协议
P @
1D agreement for the repayment of money 还款协议
g 9>p?XY agreement of reinsurance 再保险协议
Q]a5]:0 Agricultural Bank of China 中国农业银行
]N2'L!4|; air passenger departure tax 飞机乘客离境税
K#+TCZ, Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
]-L/Of6F)| airport tax 机场税
4$SW~B pQ alcohol duty 酒精税
s13Iu# alienation 让与；让渡；转让
z&cfFx#h) alimony 生活费；赡养费
:8yrtbf$ All Ordinaries Index [AOI] 所有普通股指数
I`DdhMi7 all risks 全险；综合险
,7 >_Lp_v All Sales Record for Stock Market 《股票市场成交报告》
<$,i Yx Allied Capital Resources Limited 新联财务有限公司
r(J7&vR}h all-items index [Consumer Price Index] 总指数〔消费物价指数〕
&hjrJ/'^ allocation letter 拨款信件
*l_1T4]S allocation of fund 分配款项；预留款项
Ya304Pjd allocation of profit 利润分配；溢利分配
bZ )3{ allocation warrant 拨款令
"R4~
8 r allotment 分配；配股
bZERh:%o allotment notice 股份配售通知；配股通知
_S@s allotment of shares 股份分配
yd# 4b`8U` allowable 可获宽免；免税的
U>ob) -tl allowable business loss 可扣除的营业亏损
)1lYfJ allowable expenses 可扣税的支出
;( VJZ_ allowance 免税额；津贴；备抵；准备金
''v_8sv allowance for debts 债项的免税额
^Q2K0'm5 allowance for depreciation by wear and tear 耗损折旧免税额
'Kp|\T r allowance for funeral expenses 殡殓费的免税额
#^xiv/ sV allowance for inflation 为通货膨胀而预留的款项；通胀准备金
4'G<qJo c allowance for repairs and outgoings 修葺及支出方面的免税额
3Mr)oM< Q allowance to debtor 给债务人的津贴
0y2iS' t
alteration of capital 资本更改
;l }TUo alternate trustee 候补受托人
XW5r@: e amalgamation 合并
g&riio7lx ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
EC?!%iO` ambit of charges 征税范围；收费范围
wjKW 3 amended valuation 经修订的估值
r|?2 @VE American Commodities Exchange 美国商品交易所
"4n_MV>p American Express Bank Limited 美国运通银行
y4 P mL American Stock Exchange 美国证券交易所
]*I&104{ amortization 摊销
yBs amount due from banks 存放银行同业的款项
G)'cd D 1 amount due from banks abroad 存放海外银行同业的款项
vTP'\^; amount due from holding companies 控股公司欠款
N ?0V0B amount due from local banks 存放本港银行同业的款项
#sA E Ik/ amount due to banks 银行同业的存款
{.Nt#l amount due to banks abroad 海外银行同业的存款
b .j\=c amount due to holding companies 控股公司存款
o )Ob }j amount due to local banks 本港银行同业的存款
+4B >gS[ F amount due to outport banks 外埠银行同业的存款
83)2c a
amount for note issue 发行纸币的款额
HQv#\Xi1 amount of bond 担保契据的款额
A GPZd9 amount of consideration 代价款额
txTDuS amount of contribution 供款数额
'Ok F.bs amount of indebtedness 负债款额
T9N /;3 amount of principal of the loan 贷款本金额
pbloL3d.;+ amount of rates chargeable 应征差饷数额
S(9f Gh amount of share capital 股本额
el- %#0 amount of sums assured 承保款额
` ')3} amount of variation 变动幅度
q$>At} 4 amount of vote 拨款数额
OG!^:OY amount payable 应付款额
Sf
lHSMFw amount receivable 应收款额
FW=oP>f]w Amsterdam Stock Exchange 阿姆斯特丹证券交易所
:);GeZ analysis 分析
+<8r?d2 ancillary risk 附属风险
CbI[K| annual account 周年帐目；周年帐目报表；年度决算；年结
L[Tr"BW annual accounting date 年结日期
~ hYG% annual allowance 每年免税额；年积金；年度津贴；年津
5w iU4-{ annual balance 年度余额
wGLZzqgq annual disposable income 每年可动用收入
U6n%rdXJ= annual estimates 周年预算
RzFv ``g annual fee 年费
NC@OmSR\0 annual general meeting 周年大会
<|s| 6C annual growth rate 年增率；每年增长率
h-Ffs annual long-term supplement 长期个案每年补助金
iHWl%]7sN annual pensionable emolument 可供计算退休金的年薪
l*b 3Mg
annual report 年报
>$?$&+e} Annual Report on the Consumer Price Index 《消费物价指数年报》
6 \/C]![% annual return 周年报表；周年申报表；每年报税表格
v#nYH?+~mJ Annual Return Rules 《周年报表规则》
[p[Kpunr{l annual review of consumer prices 每年消费物价回顾
MU%C_d %. annual roll-forward basis 逐年延展方式
Rb|\! annual salary 年薪
%0$$tS + annual statement 年度报表；年度决算表
}_:^&cT 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
/ wH ]OD{ annuitant 年金受益人
:74)n bS annuity 年金
T>.*c6I
b annuity contract 年金合约
u ; f~ annuity on human life 人寿年金
Y PFjAQ antecedent debt 先前的债项
#3\F<AJ<VB ante-dated cheque 倒填日期支票
.E"hsGH9h anticipated expenditure 预期开支
Ql3hq.E anticipated net profit 预期纯利
7b \Hbg Z anticipated revenue 预期收入
^MKvZ DOP anti-inflation measure 反通货膨胀措施
rpQB#
Pz anti-inflationary stance 反通货膨胀立场
mp+
%@n.; apparent deficit 表面赤字
bL ] *K$ apparent financial solvency 表面偿债能力
Y
u8a8p| apparent partner 表面合伙人
`N]!-=o application for personal assessment 个人入息课税申请书
'k{pWfn=< application of fund 资金应用
59F AhEg application to release as liquidator and to destruct the books of accounts and documents
gle_~es'K 申请免除清盘人职务及毁灭帐簿与文件
Ky|d RbK, appointed actuary 委任精算师
@K3<K ( appointed auditor 委任核数师；委任审计师
.FtW $Y~y appointed trustee 委任的受托人
0 ua.aL' appointer 委任人
Z)~.OqRw] apportioned pro rata 按比例分摊
{I&>`?7. apportionment 分配；分摊
Z455g/=ye Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
\|L ~#{a apportionment formula 分摊方程式
^} %Oq P apportionment of estate duty 遗产税的分摊
%J5zfNe)& appraisal 估价；评估
?MH VkGD appreciable growth 可观增长
z
v*hA/ appreciable impact 显着影响
R0B\| O0Uv appreciable increase 可观增长
t$ m268m~ appreciation 增值；升值
UpF,e >s appreciation against other currencies 相对其他货币升值
cz~Fz;)2{N appreciation of the exchange value of Hong Kong dollar 港元汇值上升
C{`+h163\ appreciation tax 增值税
[nZ3}o appropriation 拨款；拨用；拨付
A36 dj appropriation account 拨款帐目
@{ _[bKg Appropriation Bill 拨款法案
sk5h_[tK appropriation-in-aid system 补助拨款办法
NuRxk eEO approved assets 核准资产
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Yk.N approved basket stock 认可一篮子证券
:aS8% m approved budget 核准预算
Y6~/H approved charitable donation 认可慈善捐款
OlL
FuVR approved charitable institution 认可慈善机构
xc 7Wk&{= approved currency 核准货币；认可货币
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TI approved estimates 核准预算
a/A$
MXZ_ approved estimates of expenditure 核准开支预算
9lbe[w @
approved overseas insurer 核准海外保险人
..`J-k approved overseas trust company 核准海外信托公司
2Z;wU] approved pooled investment fund 核准汇集投资基金
]a F,r" approved provident fund scheme 认可公积金计划
Q(=} PF approved provision 核准拨款
F)Oe;z6 approved redeemable share 核准可赎回股份
K;^$n>Y approved regional stock 认可地区性证券
FH:^<^M approved retirement scheme 认可退休金计划
r`Y[XzT9 approved subordinated loan 核准附属贷款
,Dd
)= arbitrage 套戥；套汇；套利
-LI^ (_ arbitrageur 套戥者；套汇者
iOXxxP%# arbitrary amount 临时款项
r%QTUuRXC3 arrangement 措施；安排；协定
FRqJ#yd] arrears 欠款
Q}zAC2@L arrears of pay 欠付薪酬
=aR'S\< arrears of revenue 逾期未收税款；逾期未收的帐项
COvcR.*0F articles of association 组织章程；组织细则；组织章程细则
s$Z zS 2d Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
WsO' 4~X9 ascertainment of profit 确定利润
GvQKFgO6h "Asia Clear" “亚洲结算系统”
Z3X/SQ '0 Asia Commercial Bank Ltd. 亚洲商业银行有限公司
mux_S2x9m\ Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
30cZz Asian Development Fund [ADF] 亚洲发展基金
vcm66J.14 Asian dollar bond 亚洲美元债券
6^_:N1 @ Asian dollar market 亚洲美元市场
H&Jp,<\x Asian dollar rate 亚洲美元利率
G>"=Af(t?Y Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
;n1< 1M>! Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
6?GR+;/ asked price 沽盘；喊价；索价；卖方报价
av|r^zc assessable income 应评税入息
=qG%h5]n assessable loss 应评税亏损
%N``EnF2 assessable profit 应评税利润
`P/ 7M f assessable value 应评税值
%A_h!3f& assessed profit 估定利润
=LLix .
> assessed value 经评估价值
#2AK O/ assessment 评税；评定；估价；评税单
+$_.${uwV assessment number 评税编号；估价编号
+ +{,1wY\ assessment of additional tax 补加税评税
jFAnhbbCE assessment of performance 业绩评估；实绩评价
Am >^{qh9 Assessor 评税主任
MC=pN(l asset price bubbles 资产价格泡沫
_OR @S%$ asset-backed securities 具资产保证的证券
Z |l/6L8 assets accretion 资产增值
, gY bi-E assets and liabilities 资产与负债
).IB{+ assets betterment statement 资产递增表；资产改进表
KYe@2 6
assets lending 实物放款；有抵押贷款
qRk<1. assets of the company passing on the death 死者去世时转移的公司资产
YS$42J_T assets pledged as security for liabilities 用作负债抵押的资产
2GRL`.1 assets portfolio 资产投资组合
$"#2hVO assets price 资产价格
z#DgoA assets quality 资产质素
C| or2 assets realization 资产变现
B}O M:0 assets refinancing arrangement 资产再集资安排
cviPCjM assets securitization 资产证券化
.lbo\v}2W assets situated outside Hong Kong 在香港以外地方的资产
qGezmkNFm assets stripping 削减资产；拆卖资产
[yFf(>B assets value 资产值
p0r:U< & assignee 承让人
>s*ZT%TF assignment 转让；转让书；转让契
jEa U; assignment of interest 权益转让
"CH3\O\ assignment of letters patent and trade mark 专利证书及商标转让
9| ('* assignment of property 物业转让；物业转让书
w^/j lddF assignment right 转让权
eW"L") assignor 转让人
yAyq-G"sO associate 有联系的人；有关连人士；相联者；合伙人；联系人
] x12_+ Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
r0xm DJ@y associate member 附属会员
<r`^iR)% associated body corporate 相联法人团体
16pk4f8 associated company 相联公司；联属公司
* |dz.Tr associated corporation 相联法团
Mj jN Association of Chartered Certified Accountants [ACCA] [United Kingdom]
#gQaNc? 公认会计师公会〔英国〕
KO!.VxG]_ Association of Futures Exchange Brokers 香港期货经纪协会
sfo+ B$4| Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
cM|!jnKm association of underwriters 承保人组织
/RF= 8,A assumption of control 接管
!Au@\/} assurance 担保；保险；转易；转易书
&xg KHbg assurance of interest 权益的转易
-G|?Kl at 19XX price 按一九ＸＸ年价格计算
4lCEzWo[/ at a discount 按赔价计算；按贴水价格计算；打折扣
:" im2J at a premium 按溢价计算；按升水价格计算
Q"(*SA+-| at call 通知付款；按通知
AP :(/@K | at constant market price 按固定市价计算
t 5M"M{V at constant price 按固定价格计算
6\BZyry3* at cost 按成本计算
; "R1>tw3) at current market price 按当时市价计算；按现时市价计算
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T$Xh at current price 按当时价格计算；按现时价格计算
9-`P\/ at factor cost 按要素成本计算；按生产要素成本计算
*ydh.R<hb at money-of-the-day price 按付款当日价格计算
9CNeMoA$p: at or better 按指定或较佳价位〔买卖指令〕
Md5|j0#p at par 按面值计算；平价
%@ ,!
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J? 4E Hl at the close 按收市盘
Tu[I84 at the opening 按开市盘
E&_q"jJRi attestation 见证；见证条款
fvNj5 Vq: at-the-money option 平价期权
Acl?w }Y attorney 受权人；受托代表人
L8{4>, attornment 新拥有人承认书
:T9 P9 < attributable profit 可归属利润
ahmxbv3f=5 attributable share value 可归属股份价值
;i>(r ;ZM Auckland Stock Exchange 奥克兰证券交易所
+YFA Zv7` auction 拍卖
&` LR{7m auctioneer 拍卖商
CU+H`-+"J audit 审计；核数
]ME2V Audit Commission 审计署
12 TX _ 0 Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
} Nc Ed ; 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
G pC*w
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m2x=Qv][@c Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
0/4"Jh$t audited account 审计帐目；经审计的帐目
,T;T %/
S audited annual account 经审计的周年帐目
IA3m.Vxj ^ audited balance sheet 经审计的资产负债表
{=Z _L?j auditor 核数师；核数主任；审计师
<KEVA?0> auditor's certificate 核数师证明书；审计师证明书
GS@ Zc2JPF auditor's report 核数师报告；审计师报告
t^|GcU] Aussie bond 澳元债券
g><i tA? austerity budget 紧缩预算
c*DBa]u2 Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
x4Wu`-4^ Australia All Ordinaries Index 澳洲所有普通股票指数
(p!w` MSv Australian Dollar [AUD] 澳元
T/nG\WZbZn Australian Options Market 澳大利亚期权市场
E0 6)&tF Australian Securities Commission 澳洲证券事务监察委员会
Fu\! '\6 Australian Society of Certified Practising Accountants 澳洲执业会计师公会
Rz:1(^oA Australian Stock Exchange 澳大利亚证券交易所
' &<saqA Austrian Schilling [ATS] 奥地利先令
Dk#4 ^`qp1 authentication 认证；鉴证
m;oCi }fL authority to purchase 委托购买证；委购书
]wHXrB8vx authorization 认可；核准；授权；授权书
F [S'l authorization by direction 指示授权
Rl[SqmnI)@ authorization by instruction 指令授权
bS&XlgnKi authorization by warrant 令状授权
E!
mxa authorization of unit trust 单位信托的认可
g..&x]aS( authorized agent 指定代理人
N@3&e;y authorized capital 法定资本
9}<iS w[ authorized clerk 出市员
`6FH@" |I authorized dealer 认可交易商
_M)J{ {?: authorized financial institution 认可财务机构
P ,*yuF|bk authorized fund 认可基金
30<3DA_P authorized fund house 获授权的基金公司；认可基金公司
}_,={ <g authorized institution 认可机构
HzZ.q2Zz% authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
Ji e=/:& authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
9ohO-t$XkY authorized insurer 获授权保险人；获认可承保人
q !whWA authorized investment 特准投资项目
L ',7@W authorized person 获授权人
5$%CRm authorized representative 获授权代表
q?=_{oH9 authorized share capital 法定股本
7i0; Ss* automated quotation system 自动报价系统
&]jCoBj +_ Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
evro]&N{ 自动交易系统〔香港期货交易所有限公司〕
h{.x:pPXy automatic adjustment mechanism 自动调整机制
<hB~|a<# automatic adjustment system 自动调整系统
LR% P\~ Automatic Clearing House 自动票据交换所
JVq`v#8 automatic exchange rates accumulation system 自动化汇率累集系统
^Kj xQO6y3 Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
GK[[e~#u automatic teller machine [ATM] 自动柜员机
H5 /w!y@ autopay 自动转帐
XT{o
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NUM+tg>KM available fiscal reserve 现存财政储备
I gb%bO_ available profit 可用利润
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u Lp Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
:,pdR>q%(y average 平均；平均数；海损
{ 9|S,< 9 average basic salary 平均基本薪金
jFG Y`9Zw0 average consumer expenditure 平均消费开支；一般消费开支
XBN,{ average cost 平均成本
uYMH5Om+i average cost of land production 增辟土地平均成本
B?`Gs^Y {z average daily turnover 平均每日成交额
mQhI"3! f average daily wage rate 平均每日工资率
casva; average expenditure pattern 平均开支模式
3' }(: X( average growth rate 平均增长率
lRF04 average net fixed assets 固定资产平均净值
3s<~}&" average of relatives 相对价格平均数
p #wQW[6 average price 平均价格
5 >S #ew average propensity to consume 平均消费倾向；一般消费倾向
vxhs 1vh average propensity to save 平均储蓄倾向；一般储蓄倾向
S}f 3b N average rate 平均率
NGc d average revenue 平均收入；平均收益
_CO?HX5ek average stock 平均库存；平均存货
9fj3q>Un, average yearly rent 平均年租
b
R> G%*a avoidance of double taxation 避免双重课税
0+L:+S avoidance of tax 避税
