A:
x "(9II* A share Ａ股；甲类股份
a)2yE,": abatement of tax 减税；减扣免税额
V8O.3fo`[` ABN AMRO Bank N.V. 荷兰银行
&!35/:~uD above-the-line expenditure 线上项目支出；经常预算支出
Ih1|LR/c above-the-line receipt 线上项目收入；经常预算收入
*T4<& ABSA Asia Limited 南非联合亚洲有限公司
NfE.N&vI_c absolute change 绝对数值变更
y7<&vIEC absolute expenditure 实际开支
Napf"Av absolute guideline figure 绝对准则数字
2:$ k absolute interest 绝对权益
$gp! w8 h absolute order of discharge 绝对破产解除令
"D* Wi7 absolute profit margin 绝对利润幅度
,M3z!=oIGn absolute value 实值；绝对值
)'q%2%Ak absolutely vested interest 绝对既得权益
_eLVBG35z absorbed cost 已吸收成本；已分摊成本
-PAF p3w\y absorption 吸收；分摊；合并
(OQ?<'Qa absorption rate 吸收率；摊配率；分摊率
j.3o W ACB Finance Limited 亚洲商业财务有限公司
&WZP2Q| acceptable form of reciprocity 合理的互惠条件
Vos?PqUi 4 acceptable rate 适当利率；适当汇率
JatHSW7j9 acceptance agreement 承兑协议
EaS~` acceptance for honour 参加承兑
\Kd7dK9&] acceptor 承兑人；接受人；受票人
`HUf v@5 acceptor for honour 参加承兑人
vW' 5 ` % accident insurance 意外保险
xKp0r1} Accident Insurance Association of Hong Kong 香港意外保险公会
MB:n~> ga accident insurance scheme 意外保险计划
j"<Y!Y3 accident year basis 意外年度基准
~,}s(`~ accommodation 通融；贷款
?gV'(3
! accommodation bill 通融票据；空头票据
)L swSV accommodation party 汇票代发人
B[NJ^b| account balance 帐户余额；帐户结余
E!aq?`-'! account book 帐簿
7dD.G/' account collected in advance 预收款项
MWq$AK] account current book 往来帐簿
; .Zh,cU account of after-acquired property 事后取得的财产报告
DY> <qk account of defaulter 拖欠帐目
)
YSh D account payable 应付帐款
;] &-MFv# account payee only [A/C payee only] 只可转帐；存入收款人帐户
R @r{ account receivable 应收帐款
]+IVSxa!u account receivable report 应收帐款报表
X Usy.l/ account statement 结单；帐单；会计财务报表
4/L>&%8V account title 帐户名称；会计科目
Tkrx7C s( accountant's report 会计师报告
`=!p$hg($ Accountant's Report Rules 会计师报告规则
WbzA Jx 5 accounting and auditing procedure 会计与审计程序；会计与核数程序
L_*L`!vQA" Accounting Arrangements 《会计安排》
0]a1 5 accounting basis 会计基础
$T*KaX\{B accounting by Official Receiver 破产管理署署长呈交的帐目
a!.!2a&t Accounting Circular 《会计通告》
Y}/jR6hK accounting class 会计类别
< EXWWrm accounting date 记帐日期；会计结算日期
h}6b&m accounting for money 款项核算
y@9Y,ZR* Accounting Officer 会计主任
H!JWc'(<$ accounting period 会计报告期；会计期
,cQ)c Y[ accounting policy 会计政策；会计方针
DN| vz}s accounting practice 会计惯例
zXgkcq) accounting principle 会计准则
#D:Rhqj K accounting record 会计记录
|!re8|JV_ accounting report 会计报告
4GTrI@}3 Accounting Services Branch [Treasury] 会计事务部〔库务署〕
u '@ Ely Accounting Society of China 中国会计学会
#5d8?n accounting statement 会计报表
5}SXYA} accounting system 会计制度；会计系统
^@ UjQ9[> accounting transaction 会计事项；帐务交易
<t6 d)mJ % accounting treatment 会计处理
h ]C2 8=N accounting year 会计年度
7Jc<.Z"/Gd accretion 增值；添加
ocP*\NR accrual 应计项目；应累算数目
~}%&p&
p accrual basis 应计制；权责发生制
L` [F~$| accrual basis accounting 应计制会计；权责发生制会计
J_/05( 48 accrue 应累算；应计
%EB;1 accrued benefit 应累算利益
g!`BXm W accrued charges 应计费用
Q}z{AZ accrued cumulative preference share dividend 应累算的累积优先股股息
Qrz*Lvle h accrued expenses 应累算费用
X0x_+b?
_ accrued interest payable 应付利息；应计未付利息
14u^[M" U accrued interest receivable 应收利息；应计未收利息
iJ*%dio accrued right 累算权益
q+J0}y{#8) accruing profit 应累算的利润
^=#!D[xj> accumulated fiscal reserve 累积财政储备
q/J3cXa{K accumulated profit 累积利润；滚存溢利
8AX3C s_G accumulated reserve 累积储备
g!5#,kJM accumulation of surplus income 累积收益盈余
o? =fhc acquired assets 既得资产
c V(H<"I acquisition 收购；购置；取得
]84YvpfW acquisition cost 购置成本
;Yu>82o.: acquisition expenses 购置费用
- ~0'a acquisition of 100% interest 收购全部股权
GsRt5?X/* acquisition of control 取得控制权
}u7D9_KU acquisition of fixed assets 购置固定资产
\"bLE0~ acquisition of shell “买壳”
}JJ::*W2n acquisition price 收购价
T ;%+ ]:w< act of God 天灾
%rFllb7 acting partner 执事合伙人
E $&;]a active market 买卖活跃的市场；交投畅旺的市场；旺市
s|p(KWo2U active partner 积极参与的合伙人
+ks$UvtY active trading 交投活跃
:9O|l)N)W= actual circulation 实际流通
t pz=} q actual cost 实际成本
(77Dif0)' actual expenditure 实际开支；实际支出
v5gQ9 actual income 实际入息；实际收入；实际收益
`bi
k/o=% actual market 现货市场
h?3f5G *&H actual price 现货价；实际价格
] d~MEa9Y| actual profit 实际利润
u4xA'X'~R actual quotation 实盘；实际价位；实际报价
K D9Ca $- actual year basis 按实际年度计算
TR_(_Yd?36 actuals 实货
ur`V{9g actuarial investigation 精算调查
R =QM; actuarial principle 精算原则
H;X~<WN&AW actuarial report 精算师报告
G)K9la<p Actuarial Society of Hong Kong 香港精算学会
p\)h",RkA actuarial valuation 精算师估值
@nW'(x( actuary 精算师
5Wj5I S/ ad referendum agreement 暂定协议；有待覆核的协定
}cyq'm i ad valorem duty 从价税；按值征税
g;ct!f=U ad valorem duty system 从价税制
OC`QD5 ad valorem fee 从价费
H.f9d.<W% ad valorem tariff 从价关税
g')?J<z additional allowance 额外免税额
1 w6. additional amount for unexpired risk 未过期风险的额外款额
mURX I'JkX additional assessable profit 补加应评税利润
:hi$}xHa additional assessment 补加评税
'fX er!L} additional commitment 额外承担
~mW>_[RT; additional commitment vote 额外承担拨款
CVi<~7Am\ additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
a#>t+.dd additional dependent parent allowance 供养父母额外免税额
o^N%;d1%E additional provision 额外拨款
~ 6TfW~V additional stamp duty 附加印花税
xDNw /' additional tax 补加税罚款；补加税款
t a2 z Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
78\\8* adjudged bankrupt 被裁定破产
:r[W'h_% adjudicated bankrupt 裁定破产人
#0xm3rFy4 adjudication fee 裁定费；评定印花税额手续费；评估契据费
UYl JO{|a adjudication of bankruptcy 裁定破产；宣告破产
{= UKTk/t8 adjudication of insolvency 裁定无力偿还债务
@)+i{Niuv adjusted actual 经调整的实数；调整后的实数
xU: PhhS adjusted current assets 经调整的流动资产；调整后的流动资产
:s ? y, adjusted figure 经调整的数字；调整后的数额
FP 0<-9DO adjusted liabilities 经调整的负债；调整后的负债
Y'\3ux0]4' adjusted loss 经调整的亏损；调整后的亏损
vBV"i9n adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
mq>*W' M adjusted profit 经调整的利润；调整后的利润
-_:JQ adjusted surplus 经调整的盈余额；调整后的盈余额
YL_!#<k@ adjusted value 经调整的价值；调整后的价值
5Xla_@WLW adjustment 调整；修订；理算〔保险〕
dVK@Fgo adjustment centre 调剂中心
zX006{vig adjustment lag 调整过程的时间差距；调整时差
&xF4p,7 adjustment mechanism 调整机制
}P7xdQ6 adjustment of loss 亏损调整
V:$[~)k8 adjustment process 调整过程；调整程序
t"4 Rn<- adjustment range 调整幅度
8'>.#vyMGv administered exchange rate 受管制汇率
eo-Xqi J,] Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
u_$6LEp- administration expenses 行政费用
zkw0jX~ administration fee 手续费；行政费
tVK? VNW administration in bankruptcy 破产管理
`1DU b7< administration order 遗产管理令
c| 8KT administrator 管理人；遗产管理人
`V$cz88b administrator of the estate 遗产管理人
ZhxfI?i)l admission of debt 债项承认书
w4 >:uyE admission of proof 接纳债权证明
#nt<j2}m advance 放贷款项；垫付款项；预支款项；预付款项
<L[ *hp advance account 暂支帐目；预付款帐户
Zz wZ, ( advance compensation 预付补偿金
m|g$'vjk advance from shareholder 股东垫款
% DHP advance pending reimbursement 预支以待日后付还
L8%=k%H(1 advanced economy 先进经济体系
ant-\w> } advancement 预付；预付财产
h= m I{w* advances warrant 垫款令
J:k@U42 advancing 贷出
aa'0EU: adverse balance 逆差
:X]lXock0 adverse exchange 逆汇
- #:Y+"' advertisement addressed to shareholders 在报章刊登的致股东通告
!^Qb[ev advice for collection 托收通知书
u:p:*u_^I advice of drawing 提款通知书；汇票通知书
+U c&%Px advice of payment 付款通知
j.e`ip Advisory Committee [Securities and Futures Commission]
D
z]}@Z*jK 谘询委员会〔证券及期货事务监察委员会〕
K[Ws/yc^a Advisory Committee on Diversification 经济多元化谘询委员会
oc,U4+T affidavit 誓章；遗产申报誓章
bDcWb2 lqs affidavit of no receipt 述明无收款的誓章
JRcuw'8+q affiliate 联号；联营公司；附属公司
/61ag9pN affiliated company 附属公司；联号；联营公司
gPn%`_d5 affirmation [estate duty] 非宗教式宣誓〔遗产税〕
rmAP&Gw I affordability 负担能力
1L(Nfkh African Development Bank [AfDB] 非洲开发银行
cftn`:(&8 after-acquired property 事后取得的财产
!~VR|n- after-hours dealing 市后交易
> (YPkmH after-tax profit 税后盈利；税后利润；税后溢利
~Y}Z4" o agency agreement 代理协议
< '+R%6 agency expenses 代理机构的开支
fM
zAf3 agency fee 代理费
co(fGp#! Agency Law 《代理法》
r[ i~4N= agent 代理人；承销人
0n =9TmE agent of company 公司代理人
8#d99d Oe agent's fee 代理人费；经纪费
r A&#>R ` aggregate 总计；总数；总体数字
$e^ :d aggregate amount 总款额；总额
M2;(+8 b aggregate assets and liabilities 总体资产与负债
J,& `iL - aggregate at constant price 按固定价格计算的总体数字
) J:'5hz aggregate demand 总需求
[0%Gu 5_\ aggregate gross position 总持仓量
#RZJ1uL aggregate limit 总限额
aL$c).hq0 aggregate of salaries tax 合计薪俸税
*R qO3= aggregate performance 总体表现；总体业绩
{{#a%O aggregate supply 总体供应
LU 5
`!0m aggregate surplus 总盈余
hBs>2u|z9 aggregate total 整体总额
EZa{C}NQ$2 aggregate value 总值；合计价值
QL|: (QM aggregated basis 合计基准
? geWR_Z aggregated net chargeable income 合计应课税入息实额
{? kKpMNNn aggregation 合并计算；合计；总和
a#~Z5>{ aggregation of incomes of husband and wife 夫妇入息合并计算
y( "0Xve aggregation of property 财产的总和
<aQ; "O~
agio 差价；贴水
M<|~MR Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
PK|`}z9 Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
T(fR/~:z? 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
LQ&d|giA Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
5)o-]S > 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
9 lazo Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
E.G h @i 《香港政府和大韩民国政府关于相互促进和保护投资协定》
eG2qO q$[ agreement for a settlement 授产协议
>8{`q!=|~ agreement for assignment 转让协议
D2wgSrY agreement for sale 售卖协议；买卖协议
f%"_U' agreement for sale and purchase 买卖协议
O7#}8-@}<u agreement for the payment of interest 支付利息协议
c`N`x U+z agreement for the repayment of money 还款协议
[laL6 agreement of reinsurance 再保险协议
\?`d=n= Agricultural Bank of China 中国农业银行
,BN}H-W\2 air passenger departure tax 飞机乘客离境税
9"u @<] Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
C`K9WJOD airport tax 机场税
"Jv,QTIcS alcohol duty 酒精税
I!
eSJTN alienation 让与；让渡；转让
H:nu>pz t alimony 生活费；赡养费
y^+[eT& All Ordinaries Index [AOI] 所有普通股指数
7 +W?Qo all risks 全险；综合险
9@&Z`b _ All Sales Record for Stock Market 《股票市场成交报告》
1Qc(<gM Allied Capital Resources Limited 新联财务有限公司
yP=isi#dDY all-items index [Consumer Price Index] 总指数〔消费物价指数〕
qytGs@p_ allocation letter 拨款信件
qh'f,#dI} allocation of fund 分配款项；预留款项
H ]N /Y{ allocation of profit 利润分配；溢利分配
rF
j)5~ allocation warrant 拨款令
O|g!Y( allotment 分配；配股
*fy`JC allotment notice 股份配售通知；配股通知
Q`wA"mw6k allotment of shares 股份分配
C?c -V, allowable 可获宽免；免税的
y<LwrrJ> allowable business loss 可扣除的营业亏损
bz,cfc;?$ allowable expenses 可扣税的支出
!` S%l1[Z allowance 免税额；津贴；备抵；准备金
#5 "<.z allowance for debts 债项的免税额
keq[ 6Lv allowance for depreciation by wear and tear 耗损折旧免税额
f"=4,
allowance for funeral expenses 殡殓费的免税额
=)UiI3xHk allowance for inflation 为通货膨胀而预留的款项；通胀准备金
XU })3]/ allowance for repairs and outgoings 修葺及支出方面的免税额
:DF4g= allowance to debtor 给债务人的津贴
YKS'#F2 alteration of capital 资本更改
$ Q7E# alternate trustee 候补受托人
E*b[.vUp amalgamation 合并
D; 8V {Hs ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
'krMVC- ambit of charges 征税范围；收费范围
an5kR_= amended valuation 经修订的估值
TD= /C| American Commodities Exchange 美国商品交易所
;s /b_RN American Express Bank Limited 美国运通银行
d4eC Bqx American Stock Exchange 美国证券交易所
rL+n$p
X- amortization 摊销
7 V1k$S( amount due from banks 存放银行同业的款项
).`a-Pv amount due from banks abroad 存放海外银行同业的款项
RxeRO2 amount due from holding companies 控股公司欠款
)A+j amount due from local banks 存放本港银行同业的款项
*9:6t 6x amount due to banks 银行同业的存款
vi.AzO amount due to banks abroad 海外银行同业的存款
gkn/E}K# amount due to holding companies 控股公司存款
bb_jD^ amount due to local banks 本港银行同业的存款
L$kAe1 V^m amount due to outport banks 外埠银行同业的存款
6V?&hq&t amount for note issue 发行纸币的款额
->25$5# amount of bond 担保契据的款额
XGl13@=O amount of consideration 代价款额
KI QBY!N+ amount of contribution 供款数额
e /#&5ISk amount of indebtedness 负债款额
_"Ke=v_5 amount of principal of the loan 贷款本金额
XI(@O) amount of rates chargeable 应征差饷数额
=gv/9ce)3 amount of share capital 股本额
cj_?*
amount of sums assured 承保款额
I;4CvoT amount of variation 变动幅度
}AfPBfgC1z amount of vote 拨款数额
$aI MQ[( amount payable 应付款额
\gQ+@O&+ amount receivable 应收款额
S<9d^= a Amsterdam Stock Exchange 阿姆斯特丹证券交易所
l@F
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78BuD[<X- ancillary risk 附属风险
vl(v1[pU annual account 周年帐目；周年帐目报表；年度决算；年结
>2{HH\ annual accounting date 年结日期
iiDk k annual allowance 每年免税额；年积金；年度津贴；年津
`Qk
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!eoec2h#5 annual disposable income 每年可动用收入
T S8E9#1a annual estimates 周年预算
( _5+`YsV annual fee 年费
D&d:>.~u annual general meeting 周年大会
snNg:rT L annual growth rate 年增率；每年增长率
!Jp.3,\?~ annual long-term supplement 长期个案每年补助金
#UN{
J6{ annual pensionable emolument 可供计算退休金的年薪
P87Fg annual report 年报
*TI6Z$b|6 Annual Report on the Consumer Price Index 《消费物价指数年报》
CN>};>WlG annual return 周年报表；周年申报表；每年报税表格
hLD;U
J?S Annual Return Rules 《周年报表规则》
n#'',4f annual review of consumer prices 每年消费物价回顾
R[ -:-8 annual roll-forward basis 逐年延展方式
[bVP2j annual salary 年薪
0P/LW|16 annual statement 年度报表；年度决算表
nhhJUN?8 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
Kqu7DZ+W annuitant 年金受益人
ojqX#> 0K annuity 年金
#zD+DBTAu annuity contract 年金合约
RtM .}wv; annuity on human life 人寿年金
!D5`8 antecedent debt 先前的债项
Elk$9 < < ante-dated cheque 倒填日期支票
}4MG114j anticipated expenditure 预期开支
sU!q~`; J anticipated net profit 预期纯利
?6]ZQ\, anticipated revenue 预期收入
|OT%,QT| anti-inflation measure 反通货膨胀措施
eh(]'%![/ anti-inflationary stance 反通货膨胀立场
_ [tBLGXD apparent deficit 表面赤字
_ILOA]ga# apparent financial solvency 表面偿债能力
#,{v Js~ apparent partner 表面合伙人
rzj'!~>U application for personal assessment 个人入息课税申请书
>c>ar>4xF application of fund 资金应用
HliY application to release as liquidator and to destruct the books of accounts and documents
= gyK*F(RK 申请免除清盘人职务及毁灭帐簿与文件
/7)G"qG~F~ appointed actuary 委任精算师
7+-}8&s yu appointed auditor 委任核数师；委任审计师
m:7bynT{ appointed trustee 委任的受托人
6FFv+{ 2^@ appointer 委任人
oh~Dbu=% apportioned pro rata 按比例分摊
iW$i%`> apportionment 分配；分摊
XArLL5_L Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
G ~\$ Oq8 apportionment formula 分摊方程式
\R t apportionment of estate duty 遗产税的分摊
41D[[Gh appraisal 估价；评估
FKm2slzb appreciable growth 可观增长
]g!<5 w appreciable impact 显着影响
? D'-{/ <4 appreciable increase 可观增长
V-u\TiL appreciation 增值；升值
4f-C]N= appreciation against other currencies 相对其他货币升值
m_f^#: appreciation of the exchange value of Hong Kong dollar 港元汇值上升
&!MKq J@t appreciation tax 增值税
hlEvL appropriation 拨款；拨用；拨付
5Ozj&Zq appropriation account 拨款帐目
'z5 ;o :T Appropriation Bill 拨款法案
2*FZ@?X@r appropriation-in-aid system 补助拨款办法
Bqgw %_ approved assets 核准资产
%.Y`X(g6/ approved basket stock 认可一篮子证券
\MPy"u C approved budget 核准预算
Ob+c*@KiW approved charitable donation 认可慈善捐款
]F#kM21 1 approved charitable institution 认可慈善机构
x B[#
a* approved currency 核准货币；认可货币
.{>-.& approved estimates 核准预算
<#` L&w. approved estimates of expenditure 核准开支预算
@gk[sQ\O approved overseas insurer 核准海外保险人
K)Ka"H approved overseas trust company 核准海外信托公司
%LmB`DqZ approved pooled investment fund 核准汇集投资基金
vM8]fSc approved provident fund scheme 认可公积金计划
5?" ZM'4 approved provision 核准拨款
|u=57II#xK approved redeemable share 核准可赎回股份
XA%?35v~ approved regional stock 认可地区性证券
!4fL|0 approved retirement scheme 认可退休金计划
YJ`> &AJ approved subordinated loan 核准附属贷款
D1a2|^zt
arbitrage 套戥；套汇；套利
eU*h qy?0 arbitrageur 套戥者；套汇者
Y?x3JU0_ arbitrary amount 临时款项
k0|InP7 arrangement 措施；安排；协定
^ 2tCDm5 arrears 欠款
]~,'[gWb arrears of pay 欠付薪酬
;[ojwcK[ZF arrears of revenue 逾期未收税款；逾期未收的帐项
d1TG[i<J_ articles of association 组织章程；组织细则；组织章程细则
(Zkt2[E` Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
?y
kIi / ascertainment of profit 确定利润
}wKU=Vm "Asia Clear" “亚洲结算系统”
[rem,i + Asia Commercial Bank Ltd. 亚洲商业银行有限公司
0' t)fnI# Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
xRmB?kM3]5 Asian Development Fund [ADF] 亚洲发展基金
F "I@=R-n Asian dollar bond 亚洲美元债券
Jr
zU-g Asian dollar market 亚洲美元市场
:-n4! z"k Asian dollar rate 亚洲美元利率
u/WkqJvw# Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
nAOId90wue Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
g}7 %3D asked price 沽盘；喊价；索价；卖方报价
7 ="V7 assessable income 应评税入息
#4?3OU# assessable loss 应评税亏损
\WEC1+@ assessable profit 应评税利润
Z _/03K$q assessable value 应评税值
&nn" : assessed profit 估定利润
QB g 'VV assessed value 经评估价值
,P]{*uqGiB assessment 评税；评定；估价；评税单
u)ItML assessment number 评税编号；估价编号
57rP@,vj assessment of additional tax 补加税评税
Pc-HQU assessment of performance 业绩评估；实绩评价
C_o.d~xm Assessor 评税主任
HH+XEM P/g asset price bubbles 资产价格泡沫
r\?*?sL asset-backed securities 具资产保证的证券
EhoR. assets accretion 资产增值
+ `xp+Q assets and liabilities 资产与负债
DzMk eX assets betterment statement 资产递增表；资产改进表
Zf! 7pM assets lending 实物放款；有抵押贷款
nLQ J~(" assets of the company passing on the death 死者去世时转移的公司资产
.7q#{`K^= assets pledged as security for liabilities 用作负债抵押的资产
L;;x%> assets portfolio 资产投资组合
&0myA_So assets price 资产价格
e %#f9i assets quality 资产质素
-!" 8j"pA: assets realization 资产变现
<KC gtO assets refinancing arrangement 资产再集资安排
e5 Z\v0 assets securitization 资产证券化
=W?c1EPLCx assets situated outside Hong Kong 在香港以外地方的资产
;#*m B` assets stripping 削减资产；拆卖资产
-\vq-n assets value 资产值
<@P0sd assignee 承让人
0td ;Ag assignment 转让；转让书；转让契
Q{l;8M CL assignment of interest 权益转让
<=lP6B assignment of letters patent and trade mark 专利证书及商标转让
!G37K8 &&* assignment of property 物业转让；物业转让书
7e4\BzCC
assignment right 转让权
OpfFF;"A' assignor 转让人
Y N^8s associate 有联系的人；有关连人士；相联者；合伙人；联系人
i?]!8J i Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
t+
@F"[j associate member 附属会员
m`|+_{4[n associated body corporate 相联法人团体
j56Y,Tm associated company 相联公司；联属公司
7u; B[qH associated corporation 相联法团
6+>rf{5P7 Association of Chartered Certified Accountants [ACCA] [United Kingdom]
d)@M MF 公认会计师公会〔英国〕
Ek:u[Uw\ Association of Futures Exchange Brokers 香港期货经纪协会
/V ^S)5r Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
*)Y;`Yg$ association of underwriters 承保人组织
}[|"db
assumption of control 接管
B dSTB" assurance 担保；保险；转易；转易书
K)n( U9# assurance of interest 权益的转易
=e63>*M| at 19XX price 按一九ＸＸ年价格计算
& b%6pVj at a discount 按赔价计算；按贴水价格计算；打折扣
,b/0_ Q at a premium 按溢价计算；按升水价格计算
>2ct1_ at call 通知付款；按通知
5:6 mpt n> at constant market price 按固定市价计算
Zn/1uWO at constant price 按固定价格计算
Q{ RHW@_/ at cost 按成本计算
W'[!4RQL at current market price 按当时市价计算；按现时市价计算
VYO O8MQI at current price 按当时价格计算；按现时价格计算
d-4u*> at factor cost 按要素成本计算；按生产要素成本计算
HO'
HkVA at money-of-the-day price 按付款当日价格计算
3WhJ,~o-y at or better 按指定或较佳价位〔买卖指令〕
Dw I)?a_+ at par 按面值计算；平价
6*% lnd+_ at sight 见票即付
qsLsyi |zG at the close 按收市盘
WH!<Z=#c} at the opening 按开市盘
kG E|17I attestation 见证；见证条款
h<uQ~CQg at-the-money option 平价期权
BJvVZl2h attorney 受权人；受托代表人
UV=TU=A\o attornment 新拥有人承认书
ls=<c< attributable profit 可归属利润
1i{B47| attributable share value 可归属股份价值
&]5<^?3 Auckland Stock Exchange 奥克兰证券交易所
:geXplTx auction 拍卖
d(&vIjy auctioneer 拍卖商
T]+* } C audit 审计；核数
6 ;VlX,,j Audit Commission 审计署
f!87JE=< Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
4h|D [Cb] 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〕
R,(^fM audit review 帐目审查
3.>jagu Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
<1ai0 ] audited account 审计帐目；经审计的帐目
HtMlSgx,8> audited annual account 经审计的周年帐目
oY{*X6:6< audited balance sheet 经审计的资产负债表
@9^ kl$ auditor 核数师；核数主任；审计师
:x_l" y" auditor's certificate 核数师证明书；审计师证明书
W1 #3+ auditor's report 核数师报告；审计师报告
&#WTXTr0= Aussie bond 澳元债券
y
jb. 6 austerity budget 紧缩预算
tZ (Wh Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
/(Y\ < Australia All Ordinaries Index 澳洲所有普通股票指数
Bk8U\Ut Australian Dollar [AUD] 澳元
f+d{^- Australian Options Market 澳大利亚期权市场
>$}nKPC,Y Australian Securities Commission 澳洲证券事务监察委员会
Z:'2pu U+? Australian Society of Certified Practising Accountants 澳洲执业会计师公会
d(k`Yk8 Australian Stock Exchange 澳大利亚证券交易所
;$Wa=wHb Austrian Schilling [ATS] 奥地利先令
y};qo'dlt authentication 认证；鉴证
9,,1\0-T* authority to purchase 委托购买证；委购书
3#dUQ1qo6 authorization 认可；核准；授权；授权书
'oo]oeJ- authorization by direction 指示授权
v5&WW?IBQ authorization by instruction 指令授权
eudPp" Km authorization by warrant 令状授权
\HR QSfGt authorization of unit trust 单位信托的认可
n32?GRp authorized agent 指定代理人
mv5!fp_*7 authorized capital 法定资本
lp4sO#>` authorized clerk 出市员
l_DP lY authorized dealer 认可交易商
X!&=S!} authorized financial institution 认可财务机构
;DGp7f #9 authorized fund 认可基金
<F&S authorized fund house 获授权的基金公司；认可基金公司
a"~W1|JC" authorized institution 认可机构
r q$% authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
$UKDXQF" authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
|>VHV} 4)< authorized insurer 获授权保险人；获认可承保人
q Wo|LpxWt authorized investment 特准投资项目
DD;PmIW authorized person 获授权人
Vb /J` authorized representative 获授权代表
m|p}Jf! authorized share capital 法定股本
}V`Fz' ,lZ automated quotation system 自动报价系统
Q&wBX%@^L Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
jAF
DkqH 自动交易系统〔香港期货交易所有限公司〕
3n
X7$ $X automatic adjustment mechanism 自动调整机制
=\`9 \Gd automatic adjustment system 自动调整系统
j+ s8V-7( Automatic Clearing House 自动票据交换所
u6I# D
_ automatic exchange rates accumulation system 自动化汇率累集系统
C}45ZI4 Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
vG<Mz?wr automatic teller machine [ATM] 自动柜员机
Dt8eVWkN ~ autopay 自动转帐
Y8Mo . v available assets 可用资产
N#|c2n+ available fiscal reserve 现存财政储备
/bg8oB4 available profit 可用利润
2H4+D) Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
!m78 /[LW average 平均；平均数；海损
NJn ~X Cq average basic salary 平均基本薪金
gJ2R(YMF average consumer expenditure 平均消费开支；一般消费开支
RL($h4d9 average cost 平均成本
9 n$ $D; average cost of land production 增辟土地平均成本
I4u'b?*
je average daily turnover 平均每日成交额
i; yz%Ug average daily wage rate 平均每日工资率
-^C;WFh8) average expenditure pattern 平均开支模式
)00#Rrt9 average growth rate 平均增长率
K{HdqmxL.I average net fixed assets 固定资产平均净值
bvZmo zbD average of relatives 相对价格平均数
}Dk_gom_
average price 平均价格
[4 "%N Y average propensity to consume 平均消费倾向；一般消费倾向
^
.>)*P average propensity to save 平均储蓄倾向；一般储蓄倾向
%Sj;:LC average rate 平均率
?jy^WF` average revenue 平均收入；平均收益
gm4-w 9M[p average stock 平均库存；平均存货
:s*&_y average yearly rent 平均年租
3"%:S_[ avoidance of double taxation 避免双重课税
60-LpGhvy avoidance of tax 避税
