A:
[ X7LV A share Ａ股；甲类股份
cH== OM7&- abatement of tax 减税；减扣免税额
MfJs?N0 ABN AMRO Bank N.V. 荷兰银行
@Czj] t` above-the-line expenditure 线上项目支出；经常预算支出
.aA 8'/ above-the-line receipt 线上项目收入；经常预算收入
Zze(Ik ABSA Asia Limited 南非联合亚洲有限公司
<Z0 N)0| absolute change 绝对数值变更
$qvk9 B0E absolute expenditure 实际开支
=|Q7k +b absolute guideline figure 绝对准则数字
F:3* i^ L absolute interest 绝对权益
834E
]2 absolute order of discharge 绝对破产解除令
:!fP~(R'm absolute profit margin 绝对利润幅度
|FR'?y1 absolute value 实值；绝对值
QqF&l MH absolutely vested interest 绝对既得权益
1vy* u absorbed cost 已吸收成本；已分摊成本
~F{u4p7{N absorption 吸收；分摊；合并
YtQsSU absorption rate 吸收率；摊配率；分摊率
QH) u h" ACB Finance Limited 亚洲商业财务有限公司
/4Df ' d acceptable form of reciprocity 合理的互惠条件
Zy s ZS% acceptable rate 适当利率；适当汇率
H@j
D % acceptance agreement 承兑协议
W-7 2&\7 acceptance for honour 参加承兑
B AJEn6f? acceptor 承兑人；接受人；受票人
*[ @k=!73 acceptor for honour 参加承兑人
Pc{0Js5VzE accident insurance 意外保险
o3s ME2 Accident Insurance Association of Hong Kong 香港意外保险公会
]< Ugg accident insurance scheme 意外保险计划
Q5!" tF p accident year basis 意外年度基准
qGH
s2Og accommodation 通融；贷款
,(D:cRN accommodation bill 通融票据；空头票据
=7*k>]o accommodation party 汇票代发人
vWGjc2_ account balance 帐户余额；帐户结余
j/C.='?% account book 帐簿
;Wo\MN account collected in advance 预收款项
+!'rw D account current book 往来帐簿
/q3 ]AVV account of after-acquired property 事后取得的财产报告
Q\! 0V@$ account of defaulter 拖欠帐目
ME9jN{ le account payable 应付帐款
f0< ' IgN account payee only [A/C payee only] 只可转帐；存入收款人帐户
2V-zmyJs5 account receivable 应收帐款
qh40nqS;9 account receivable report 应收帐款报表
L_k'r\L account statement 结单；帐单；会计财务报表
=Nc}XFq account title 帐户名称；会计科目
E m (&cra accountant's report 会计师报告
L#\!0YW/@ Accountant's Report Rules 会计师报告规则
0-N"_1k|? accounting and auditing procedure 会计与审计程序；会计与核数程序
;:^^ Qfp Accounting Arrangements 《会计安排》
*8a 8 Ng accounting basis 会计基础
H*h 7Y*([ accounting by Official Receiver 破产管理署署长呈交的帐目
+OM9v3qJ Accounting Circular 《会计通告》
DGQGV[9%4C accounting class 会计类别
_Di";fe? accounting date 记帐日期；会计结算日期
O|Z5SSlk accounting for money 款项核算
m$w'`[H
Accounting Officer 会计主任
fD1a)Az accounting period 会计报告期；会计期
Z^fk v accounting policy 会计政策；会计方针
~boTh accounting practice 会计惯例
aYmC LLj accounting principle 会计准则
*h H\H
accounting record 会计记录
+V N&kCx) accounting report 会计报告
4ox[, Accounting Services Branch [Treasury] 会计事务部〔库务署〕
&B;M.sz~C4 Accounting Society of China 中国会计学会
*k (|r> accounting statement 会计报表
L^7"I 4=(D accounting system 会计制度；会计系统
\["'%8[:gR accounting transaction 会计事项；帐务交易
'f?=ks< accounting treatment 会计处理
b! pG&7P accounting year 会计年度
/W vgC ) accretion 增值；添加
8
<~E;: accrual 应计项目；应累算数目
LH" CIL2 accrual basis 应计制；权责发生制
~zcHpxO^W accrual basis accounting 应计制会计；权责发生制会计
4"=(kC~~ accrue 应累算；应计
IwR/4LYI accrued benefit 应累算利益
#y?iUv accrued charges 应计费用
'JjW 5 accrued cumulative preference share dividend 应累算的累积优先股股息
Q&X#( 3&' accrued expenses 应累算费用
;(Xig$k accrued interest payable 应付利息；应计未付利息
hm&cRehU accrued interest receivable 应收利息；应计未收利息
F/QRg XV accrued right 累算权益
u=U. +\f5 accruing profit 应累算的利润
|$ )+h\h accumulated fiscal reserve 累积财政储备
K).Gj2 $ accumulated profit 累积利润；滚存溢利
LzS)WjEN accumulated reserve 累积储备
AwC"c ' accumulation of surplus income 累积收益盈余
l-} );zH74 acquired assets 既得资产
%]iDhXL r acquisition 收购；购置；取得
g aq"+@fH acquisition cost 购置成本
c(R=f + acquisition expenses 购置费用
k4AF
.U`I acquisition of 100% interest 收购全部股权
Pf 4b/w/ acquisition of control 取得控制权
MoFAQe acquisition of fixed assets 购置固定资产
t r<iFT}C acquisition of shell “买壳”
?Ji nX'z acquisition price 收购价
SGp}(j > act of God 天灾
3g# acting partner 执事合伙人
BbV @ziL active market 买卖活跃的市场；交投畅旺的市场；旺市
\ QZ~w_ active partner 积极参与的合伙人
qr K\f active trading 交投活跃
y\M K d[G7 actual circulation 实际流通
?Tr]zxtd actual cost 实际成本
.}O _5b( actual expenditure 实际开支；实际支出
VY@6!9G actual income 实际入息；实际收入；实际收益
l?UFe$9( actual market 现货市场
5g-AB`6T actual price 现货价；实际价格
uE }A-\G actual profit 实际利润
{tN?)~ZQ actual quotation 实盘；实际价位；实际报价
qoo +=eh! actual year basis 按实际年度计算
~h <<-c actuals 实货
T=kR! Gx actuarial investigation 精算调查
?KKu1~a_ actuarial principle 精算原则
"s!|8F6$ actuarial report 精算师报告
m! 3e>cI Actuarial Society of Hong Kong 香港精算学会
Fthr I actuarial valuation 精算师估值
S=N3qBH6 actuary 精算师
?|`Ba- ad referendum agreement 暂定协议；有待覆核的协定
wUj#ACqB ad valorem duty 从价税；按值征税
J'=i EI ad valorem duty system 从价税制
hA6D*8oXD ad valorem fee 从价费
#ox &=MY ad valorem tariff 从价关税
RdirEH *H additional allowance 额外免税额
8vK$]e36 additional amount for unexpired risk 未过期风险的额外款额
Y]33:c_;Mo additional assessable profit 补加应评税利润
^qro0]"LD additional assessment 补加评税
p :/#nmC< additional commitment 额外承担
&Oxf^x["] additional commitment vote 额外承担拨款
b":3J)Y6. additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
[\rnJ
lE additional dependent parent allowance 供养父母额外免税额
*MG *]\D additional provision 额外拨款
]8c%)%Vi additional stamp duty 附加印花税
JSAbh\Mq6 additional tax 补加税罚款；补加税款
hbOyrjan x Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
NhgzU+)+ adjudged bankrupt 被裁定破产
TGxmc37? adjudicated bankrupt 裁定破产人
)yj:P adjudication fee 裁定费；评定印花税额手续费；评估契据费
fGz++;b<S adjudication of bankruptcy 裁定破产；宣告破产
:9O"?FE adjudication of insolvency 裁定无力偿还债务
)v+R+ 3< adjusted actual 经调整的实数；调整后的实数
&>T 7]]) adjusted current assets 经调整的流动资产；调整后的流动资产
dYn<L/# adjusted figure 经调整的数字；调整后的数额
kW!`vQm~ adjusted liabilities 经调整的负债；调整后的负债
O2n[`9* adjusted loss 经调整的亏损；调整后的亏损
z5|m`$gy 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
ALOS>Bi& adjusted profit 经调整的利润；调整后的利润
icw (y(W adjusted surplus 经调整的盈余额；调整后的盈余额
;
{ MK adjusted value 经调整的价值；调整后的价值
WA$U g adjustment 调整；修订；理算〔保险〕
m,"N 4a@ adjustment centre 调剂中心
tS@J)p+_( adjustment lag 调整过程的时间差距；调整时差
d h~ cj5 adjustment mechanism 调整机制
B9[eLh! adjustment of loss 亏损调整
d HUcu@, adjustment process 调整过程；调整程序
%^?yI adjustment range 调整幅度
u |EECjJn administered exchange rate 受管制汇率
a(a 2xa Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
%!vgAH4 administration expenses 行政费用
[l7 G9T}/[ administration fee 手续费；行政费
0?0$6F administration in bankruptcy 破产管理
.GM}3(1fX` administration order 遗产管理令
f0h^ULd administrator 管理人；遗产管理人
RaBq@r*( administrator of the estate 遗产管理人
9! kH:Az[p admission of debt 债项承认书
$}TK ,/W admission of proof 接纳债权证明
it\U+xu advance 放贷款项；垫付款项；预支款项；预付款项
ydx-` yg# advance account 暂支帐目；预付款帐户
mx ]a @tu advance compensation 预付补偿金
jO9w7u6 advance from shareholder 股东垫款
~*-%tFSv advance pending reimbursement 预支以待日后付还
' t hEZ advanced economy 先进经济体系
"8%z,lHw advancement 预付；预付财产
TA"4yri=7x advances warrant 垫款令
kR1dk4I4 advancing 贷出
K@0/iWm* adverse balance 逆差
iL ](w3EM adverse exchange 逆汇
#zL0P>P'a advertisement addressed to shareholders 在报章刊登的致股东通告
J: T advice for collection 托收通知书
|
WN9& advice of drawing 提款通知书；汇票通知书
=/6rX"\P advice of payment 付款通知
nbhzLUK Advisory Committee [Securities and Futures Commission]
1/l;4~p7' 谘询委员会〔证券及期货事务监察委员会〕
{Iu9%uR>@ Advisory Committee on Diversification 经济多元化谘询委员会
c'LDH h7b affidavit 誓章；遗产申报誓章
s.8]qQR r affidavit of no receipt 述明无收款的誓章
;#>,eD2u affiliate 联号；联营公司；附属公司
f]*_]J/ affiliated company 附属公司；联号；联营公司
qtQB}r8 affirmation [estate duty] 非宗教式宣誓〔遗产税〕
^-Knx!z affordability 负担能力
K5ywO8_6` African Development Bank [AfDB] 非洲开发银行
l|Z<pD after-acquired property 事后取得的财产
y=H\Z/= after-hours dealing 市后交易
U&\2\z3{ after-tax profit 税后盈利；税后利润；税后溢利
`Qrrnq agency agreement 代理协议
VZRM=;V agency expenses 代理机构的开支
</%n:<z4 agency fee 代理费
!K~L&.\T Agency Law 《代理法》
j_I agent 代理人；承销人
4NN81~v 4 agent of company 公司代理人
2^TJ_xG~ agent's fee 代理人费；经纪费
=64%eF aggregate 总计；总数；总体数字
0nDlqy6b1b aggregate amount 总款额；总额
JOA_2qa>\ aggregate assets and liabilities 总体资产与负债
Bp.z6x4 aggregate at constant price 按固定价格计算的总体数字
:AzP3~BI aggregate demand 总需求
F: P&hK aggregate gross position 总持仓量
+~H mP Q aggregate limit 总限额
' >F_y t9 aggregate of salaries tax 合计薪俸税
82q_"y>6 aggregate performance 总体表现；总体业绩
5V( $| 3PI aggregate supply 总体供应
FV1!IE-}- aggregate surplus 总盈余
DOzJ-uww1 aggregate total 整体总额
q7VpKfA:M aggregate value 总值；合计价值
Du*O| aggregated basis 合计基准
EXrOP] Kl aggregated net chargeable income 合计应课税入息实额
AVx 0a j aggregation 合并计算；合计；总和
yVP 1=pz_[ aggregation of incomes of husband and wife 夫妇入息合并计算
u40k9vh aggregation of property 财产的总和
'g$a.75/- agio 差价；贴水
x9Qa.Jmj 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》
#3L=\j[
y Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
G ]T A7~VT 《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》
cHG>iW 9C Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
ti)4J2c,8 《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》
bN',-[E Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
.).*6{ _ 《香港政府和大韩民国政府关于相互促进和保护投资协定》
`c-(1 ;Jb agreement for a settlement 授产协议
3XeCaq'N agreement for assignment 转让协议
QvF UFawN agreement for sale 售卖协议；买卖协议
ST^@7f_ agreement for sale and purchase 买卖协议
%NI'PXpI agreement for the payment of interest 支付利息协议
N;.cZp2 agreement for the repayment of money 还款协议
Lh M{d agreement of reinsurance 再保险协议
6Ee UiLd Agricultural Bank of China 中国农业银行
!{L6
4qI air passenger departure tax 飞机乘客离境税
S(5aJ[7Zm Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
F%v?,`_&I airport tax 机场税
BU|bo") alcohol duty 酒精税
`T;M=S^y*E alienation 让与；让渡；转让
?D^l&`S alimony 生活费；赡养费
<XfCQq/ All Ordinaries Index [AOI] 所有普通股指数
4*<27 all risks 全险；综合险
A^a9,T All Sales Record for Stock Market 《股票市场成交报告》
B_B~Y8=3` Allied Capital Resources Limited 新联财务有限公司
xP1`FSO8= all-items index [Consumer Price Index] 总指数〔消费物价指数〕
/wj L< allocation letter 拨款信件
_DAAD,'<a allocation of fund 分配款项；预留款项
F> F&+63Q- allocation of profit 利润分配；溢利分配
LAoX'^6 allocation warrant 拨款令
gXR1nnK allotment 分配；配股
%mda=%Yn allotment notice 股份配售通知；配股通知
g!k'tizYD allotment of shares 股份分配
mB:I8g7 allowable 可获宽免；免税的
54A ndyeA allowable business loss 可扣除的营业亏损
"I |[m%\ allowable expenses 可扣税的支出
u/D=&"tL allowance 免税额；津贴；备抵；准备金
d9hJEu!Lu allowance for debts 债项的免税额
4~G++|NQ allowance for depreciation by wear and tear 耗损折旧免税额
$g|/.XH% allowance for funeral expenses 殡殓费的免税额
vk:m >?( allowance for inflation 为通货膨胀而预留的款项；通胀准备金
igV4nL allowance for repairs and outgoings 修葺及支出方面的免税额
FDHa|<oz allowance to debtor 给债务人的津贴
,a I0Aw alteration of capital 资本更改
IX /r alternate trustee 候补受托人
CENA!WWQ amalgamation 合并
Jk.Ec )w ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
Cu%|}xq ambit of charges 征税范围；收费范围
[y>;[K amended valuation 经修订的估值
tcg sXB/t American Commodities Exchange 美国商品交易所
}v [$uT-q American Express Bank Limited 美国运通银行
(>
v1)* r American Stock Exchange 美国证券交易所
IEB|Y amortization 摊销
O?ZCX_R:L amount due from banks 存放银行同业的款项
!50Fue^JM amount due from banks abroad 存放海外银行同业的款项
=9oN#4mWK amount due from holding companies 控股公司欠款
s -Mzl?o amount due from local banks 存放本港银行同业的款项
?hu$ amount due to banks 银行同业的存款
~6nq$( # amount due to banks abroad 海外银行同业的存款
]i=\5FH e amount due to holding companies 控股公司存款
kpkN G Q2 amount due to local banks 本港银行同业的存款
; UU+:~ amount due to outport banks 外埠银行同业的存款
ak?XE4-N amount for note issue 发行纸币的款额
FS %Xq-c
amount of bond 担保契据的款额
0<+=Ew5Z amount of consideration 代价款额
/^E2B RI amount of contribution 供款数额
\pzqUTk amount of indebtedness 负债款额
K4vl#*qn amount of principal of the loan 贷款本金额
O; qerE?i` amount of rates chargeable 应征差饷数额
}5RCks;)* amount of share capital 股本额
,R
j{^-k amount of sums assured 承保款额
*M t's[8 amount of variation 变动幅度
B6gSt3w. amount of vote 拨款数额
+G3&{#D
? amount payable 应付款额
5]WpH0kzO amount receivable 应收款额
* Yr)>;^ Amsterdam Stock Exchange 阿姆斯特丹证券交易所
g`jO analysis 分析
i0($@6Lh ancillary risk 附属风险
Z[baQO annual account 周年帐目；周年帐目报表；年度决算；年结
)w8h2=l annual accounting date 年结日期
3w EVjT- annual allowance 每年免税额；年积金；年度津贴；年津
#:v e3gWl annual balance 年度余额
*8zn\No<, annual disposable income 每年可动用收入
7W[}7Y annual estimates 周年预算
oEE*H2l\ annual fee 年费
^/ wvHu[# annual general meeting 周年大会
1{oq8LB annual growth rate 年增率；每年增长率
Tn+6:<OFdO annual long-term supplement 长期个案每年补助金
ZJ} V>Bu- annual pensionable emolument 可供计算退休金的年薪
_|x b)_ annual report 年报
?qviJDD|f Annual Report on the Consumer Price Index 《消费物价指数年报》
`e
t0i. annual return 周年报表；周年申报表；每年报税表格
P9/5M4]tt Annual Return Rules 《周年报表规则》
/q4<ZS# annual review of consumer prices 每年消费物价回顾
z?HP%g'M~ annual roll-forward basis 逐年延展方式
D >u1ngu annual salary 年薪
*dn~-W. annual statement 年度报表；年度决算表
\N\Jny 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
DiyviH annuitant 年金受益人
+$:bzo_u annuity 年金
CT@JNG$<" annuity contract 年金合约
.kSx>3 annuity on human life 人寿年金
@N`) Z3P+ antecedent debt 先前的债项
Y!LcS48X ante-dated cheque 倒填日期支票
d v@B-l; anticipated expenditure 预期开支
I3QK~ V*j) anticipated net profit 预期纯利
T`f6`1x anticipated revenue 预期收入
nV-A0"z_& anti-inflation measure 反通货膨胀措施
W6t" n_%?" anti-inflationary stance 反通货膨胀立场
>! |Hns apparent deficit 表面赤字
W'2|hP apparent financial solvency 表面偿债能力
{I|iUfy apparent partner 表面合伙人
hL#5:~( application for personal assessment 个人入息课税申请书
<wge_3W# application of fund 资金应用
~3 Y)o|D3 application to release as liquidator and to destruct the books of accounts and documents
UdmYS3zs 申请免除清盘人职务及毁灭帐簿与文件
YFD'&N,sx appointed actuary 委任精算师
ZPWY0&9 appointed auditor 委任核数师；委任审计师
~^QL"p :5| appointed trustee 委任的受托人
3jIi$X06 appointer 委任人
=dD<[Iz6 apportioned pro rata 按比例分摊
?b0 VB apportionment 分配；分摊
MR/jM@ 8 Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
\} Jy=[ apportionment formula 分摊方程式
TC1#2nE&T apportionment of estate duty 遗产税的分摊
k:nR'TI appraisal 估价；评估
D!kv+<+ appreciable growth 可观增长
8B C F.y appreciable impact 显着影响
J PQ[JD^] appreciable increase 可观增长
ID" '`DKxe appreciation 增值；升值
wSHE~Xx appreciation against other currencies 相对其他货币升值
)A9K9pZj appreciation of the exchange value of Hong Kong dollar 港元汇值上升
6D,xs}j1 appreciation tax 增值税
UH1AT#?!W appropriation 拨款；拨用；拨付
Qi' ,[Xmf appropriation account 拨款帐目
3A%/H ` Appropriation Bill 拨款法案
nS0K&MH6B appropriation-in-aid system 补助拨款办法
cg$@x\fJ approved assets 核准资产
`Q V}je approved basket stock 认可一篮子证券
F
i? 2sa approved budget 核准预算
L-\-wXg% approved charitable donation 认可慈善捐款
*R.Q!L v+ approved charitable institution 认可慈善机构
{dV#"+ approved currency 核准货币；认可货币
MhN)ZhsC approved estimates 核准预算
rK W<kQT approved estimates of expenditure 核准开支预算
8 ;YeEW 5 approved overseas insurer 核准海外保险人
)&}\2NK6L approved overseas trust company 核准海外信托公司
{yQeLION approved pooled investment fund 核准汇集投资基金
oR>o/$z$)g approved provident fund scheme 认可公积金计划
;/#E!Ja/ u approved provision 核准拨款
nj99!"_ approved redeemable share 核准可赎回股份
T_b k% approved regional stock 认可地区性证券
kVk^?F approved retirement scheme 认可退休金计划
&K5 wCNX1 approved subordinated loan 核准附属贷款
i.I iwe0G arbitrage 套戥；套汇；套利
R{.5Z/Vp6E arbitrageur 套戥者；套汇者
Fx2z lM& arbitrary amount 临时款项
>VnkgY arrangement 措施；安排；协定
_Z'j%/-4@D arrears 欠款
} )O ^xF ~ arrears of pay 欠付薪酬
W!pLk/|ls arrears of revenue 逾期未收税款；逾期未收的帐项
Qhb].V{utV articles of association 组织章程；组织细则；组织章程细则
0UeDM* Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
SovK|b & ascertainment of profit 确定利润
YRF%].A%2 "Asia Clear" “亚洲结算系统”
A2VN% dB Asia Commercial Bank Ltd. 亚洲商业银行有限公司
K2,oP )0.Y Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
>| %m#JG Asian Development Fund [ADF] 亚洲发展基金
=D.M}x qo Asian dollar bond 亚洲美元债券
t6& 6kl Asian dollar market 亚洲美元市场
y *A#}b*0 Asian dollar rate 亚洲美元利率
6 ]^;
s1! Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
i,N U%b e Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
8`Fo^c=j asked price 沽盘；喊价；索价；卖方报价
WJBi#(S Y assessable income 应评税入息
WmTSxneo assessable loss 应评税亏损
rD)yEuYX assessable profit 应评税利润
-M}#-qwf assessable value 应评税值
&/*XA assessed profit 估定利润
;:Q 5?zM assessed value 经评估价值
PLR[nB7K assessment 评税；评定；估价；评税单
E+Z//)1Z assessment number 评税编号；估价编号
v#
ab2 assessment of additional tax 补加税评税
i8pM,Ppi~ assessment of performance 业绩评估；实绩评价
=vLe OX Assessor 评税主任
= M^4T?{T asset price bubbles 资产价格泡沫
BuM Bnb T asset-backed securities 具资产保证的证券
tbD>A6&VM} assets accretion 资产增值
/gh=+;{ assets and liabilities 资产与负债
&gxRw l assets betterment statement 资产递增表；资产改进表
h')@NnFP 1 assets lending 实物放款；有抵押贷款
S(Md assets of the company passing on the death 死者去世时转移的公司资产
~Twjc I */ assets pledged as security for liabilities 用作负债抵押的资产
tjc3;9 assets portfolio 资产投资组合
P]:r'^Yn assets price 资产价格
44 ,: @ assets quality 资产质素
mxsmW assets realization 资产变现
+c5z-X$^] assets refinancing arrangement 资产再集资安排
<wUDcF assets securitization 资产证券化
}N^.4HOS8 assets situated outside Hong Kong 在香港以外地方的资产
l<qK'
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assets stripping 削减资产；拆卖资产
~F?s\kp6 assets value 资产值
K.c6n,' assignee 承让人
8<ZxE(v assignment 转让；转让书；转让契
=!m5'$Uz> assignment of interest 权益转让
x'_I{$C & assignment of letters patent and trade mark 专利证书及商标转让
%[0V> assignment of property 物业转让；物业转让书
|SC^H56+ assignment right 转让权
/n;-f%dL assignor 转让人
Lbk?( TL associate 有联系的人；有关连人士；相联者；合伙人；联系人
3a #2 } Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
rlr)n\R# associate member 附属会员
:&ir5xHS associated body corporate 相联法人团体
<4S Y'-w associated company 相联公司；联属公司
IMLk{y%6 associated corporation 相联法团
O\;Z4qn2= Association of Chartered Certified Accountants [ACCA] [United Kingdom]
d;O16xcM/ 公认会计师公会〔英国〕
GlYNC&,VL Association of Futures Exchange Brokers 香港期货经纪协会
-C]RFlV Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
y?j#;n 0 association of underwriters 承保人组织
ogQY"c8 assumption of control 接管
ei)ljvvmHP assurance 担保；保险；转易；转易书
D+?/MrP assurance of interest 权益的转易
4eTfb at 19XX price 按一九ＸＸ年价格计算
-L@4da[]i at a discount 按赔价计算；按贴水价格计算；打折扣
Xdj` $/RI at a premium 按溢价计算；按升水价格计算
>2tQ')%DJ at call 通知付款；按通知
)*@n G$i99 at constant market price 按固定市价计算
3wK{? at constant price 按固定价格计算
}}y$T(:l at cost 按成本计算
X@KF}x's at current market price 按当时市价计算；按现时市价计算
" Mzb at current price 按当时价格计算；按现时价格计算
c }GmS@ at factor cost 按要素成本计算；按生产要素成本计算
x`K<z
J at money-of-the-day price 按付款当日价格计算
"&*O7cs$pA at or better 按指定或较佳价位〔买卖指令〕
SskvxH+7 at par 按面值计算；平价
f*KNt_|: at sight 见票即付
[:<CgU 9C at the close 按收市盘
KM$L u2 at the opening 按开市盘
/NfuR$oMd attestation 见证；见证条款
}SY R)eE\ at-the-money option 平价期权
/.r|ron:e attorney 受权人；受托代表人
:U_k*9z}= attornment 新拥有人承认书
!_CBf #0 attributable profit 可归属利润
3Ob"R%Yo attributable share value 可归属股份价值
vI3L <[W Auckland Stock Exchange 奥克兰证券交易所
R GF anP auction 拍卖
"L^] a$& auctioneer 拍卖商
a^_ \ #,} audit 审计；核数
0nUcUdIf+ Audit Commission 审计署
F#_JcEE Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
0 `%eP5 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
\M0-$&[+Z audit review 帐目审查
P34 UD: Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
7(cRm$)L audited account 审计帐目；经审计的帐目
vAWJP_ ;J audited annual account 经审计的周年帐目
{`,dWjy{% audited balance sheet 经审计的资产负债表
_/Ky;p. auditor 核数师；核数主任；审计师
Xkc y~e auditor's certificate 核数师证明书；审计师证明书
tKOTQ8i4 auditor's report 核数师报告；审计师报告
R:c$f(aKv% Aussie bond 澳元债券
>d-By austerity budget 紧缩预算
("0 7t/|| Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
R6l`IlG` Australia All Ordinaries Index 澳洲所有普通股票指数
A;ip
V :) Australian Dollar [AUD] 澳元
ZDEz&{3U; Australian Options Market 澳大利亚期权市场
xUl=N Australian Securities Commission 澳洲证券事务监察委员会
q5C(/@)^ Australian Society of Certified Practising Accountants 澳洲执业会计师公会
~L\KMB/9e= Australian Stock Exchange 澳大利亚证券交易所
|I ei!jm Austrian Schilling [ATS] 奥地利先令
x=>B 6o-f authentication 认证；鉴证
qv\n]M_& authority to purchase 委托购买证；委购书
Er/ h:= authorization 认可；核准；授权；授权书
B].V|8h authorization by direction 指示授权
nmI os]B authorization by instruction 指令授权
o2 M+=O@ authorization by warrant 令状授权
~ 8L]!OQ9= authorization of unit trust 单位信托的认可
T
DOOq;+ authorized agent 指定代理人
k4:$LFw@ authorized capital 法定资本
(jb9U k_t authorized clerk 出市员
@@~ OA>^ authorized dealer 认可交易商
j}9][Fm1* authorized financial institution 认可财务机构
{l$DNnS authorized fund 认可基金
/)RyRS8c authorized fund house 获授权的基金公司；认可基金公司
ILi{5L authorized institution 认可机构
,z<J`n authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
E4;vC ?K{ authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
8 ~*<s5H authorized insurer 获授权保险人；获认可承保人
x!5b"
" authorized investment 特准投资项目
;
kPx@C
authorized person 获授权人
8@;|x2=y authorized representative 获授权代表
k1Z"Q mz authorized share capital 法定股本
f_A'.oq+ automated quotation system 自动报价系统
}AfX0[!O Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
qw^kA? 自动交易系统〔香港期货交易所有限公司〕
cGF_|1` automatic adjustment mechanism 自动调整机制
7 #/ ->Y automatic adjustment system 自动调整系统
a#3+PB # Automatic Clearing House 自动票据交换所
Ws;S=|9,7~ automatic exchange rates accumulation system 自动化汇率累集系统
='r86vq Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
Ff6l"A5 automatic teller machine [ATM] 自动柜员机
+/xmxh$ $ autopay 自动转帐
co !o+jP available assets 可用资产
s<3 cvF< available fiscal reserve 现存财政储备
Hq<Sg 4nz available profit 可用利润
SURbH;[ Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
9* s'' = average 平均；平均数；海损
u|]{|Ya'% average basic salary 平均基本薪金
6/{V#.( average consumer expenditure 平均消费开支；一般消费开支
wf*G+&b d2 average cost 平均成本
`)5,!QPQ7u average cost of land production 增辟土地平均成本
a,eR'L<"*- average daily turnover 平均每日成交额
'T=$Q%Qv average daily wage rate 平均每日工资率
VF#2I %R* average expenditure pattern 平均开支模式
o[=h=&@5p average growth rate 平均增长率
|,YyuCQcL[ average net fixed assets 固定资产平均净值
6.#5Ra average of relatives 相对价格平均数
B%y?+4;zA average price 平均价格
I*h%e,yIO average propensity to consume 平均消费倾向；一般消费倾向
: jgvg$fd average propensity to save 平均储蓄倾向；一般储蓄倾向
NsbC0xLd average rate 平均率
2ed4xh V average revenue 平均收入；平均收益
/%qw-v9qPV average stock 平均库存；平均存货
R<\5 q%@G average yearly rent 平均年租
HJ5 Kt t avoidance of double taxation 避免双重课税
KD TG9KC avoidance of tax 避税
