A:
|#>:@{X< A share Ａ股；甲类股份
KF%tF4^+| abatement of tax 减税；减扣免税额
xy^t_];X ABN AMRO Bank N.V. 荷兰银行
<-]qU}- above-the-line expenditure 线上项目支出；经常预算支出
JNJ96wnX1 above-the-line receipt 线上项目收入；经常预算收入
U diogXZ ABSA Asia Limited 南非联合亚洲有限公司
W0 &x0 absolute change 绝对数值变更
)F$<-0pT absolute expenditure 实际开支
#[uDVCM absolute guideline figure 绝对准则数字
XK";-7TZt absolute interest 绝对权益
At0ahy+ absolute order of discharge 绝对破产解除令
_s 1pif absolute profit margin 绝对利润幅度
Jp d|<\Ml absolute value 实值；绝对值
#80 [q3 absolutely vested interest 绝对既得权益
(2SmB`g absorbed cost 已吸收成本；已分摊成本
\~r`2p-K absorption 吸收；分摊；合并
Cwh*AK q( absorption rate 吸收率；摊配率；分摊率
o4zX
41W ACB Finance Limited 亚洲商业财务有限公司
v7h!'U[/ acceptable form of reciprocity 合理的互惠条件
=hP7 Hea(N acceptable rate 适当利率；适当汇率
{\-9^RL acceptance agreement 承兑协议
H,{W rWA acceptance for honour 参加承兑
B%.vEk) * acceptor 承兑人；接受人；受票人
?f8)_t}^\ acceptor for honour 参加承兑人
=^9I)JW accident insurance 意外保险
TI<?h(*R_ Accident Insurance Association of Hong Kong 香港意外保险公会
Q| 6lp accident insurance scheme 意外保险计划
]U,c`?[7# accident year basis 意外年度基准
P,eP>5 5'K accommodation 通融；贷款
4eRV?tE9 accommodation bill 通融票据；空头票据
2m*g,J?ql accommodation party 汇票代发人
^D%hKIT account balance 帐户余额；帐户结余
&tJ!cTA.- account book 帐簿
;!C~_{/t account collected in advance 预收款项
*3Vic account current book 往来帐簿
}x9D;%)/ account of after-acquired property 事后取得的财产报告
^5GyW`a}
account of defaulter 拖欠帐目
)Z=S'm
k4_ account payable 应付帐款
7eR%zNDa account payee only [A/C payee only] 只可转帐；存入收款人帐户
q;)+O#CR account receivable 应收帐款
pnpx`u; account receivable report 应收帐款报表
N,4. %| 1 account statement 结单；帐单；会计财务报表
!lnRl8oV account title 帐户名称；会计科目
L,+m5wKj[ accountant's report 会计师报告
)@V z,f\} Accountant's Report Rules 会计师报告规则
k$ORV U accounting and auditing procedure 会计与审计程序；会计与核数程序
\{@n >Mh Accounting Arrangements 《会计安排》
Gk r] 8J accounting basis 会计基础
`xq/<U;i accounting by Official Receiver 破产管理署署长呈交的帐目
T[L7-5U0 Accounting Circular 《会计通告》
I&Z4?K accounting class 会计类别
R t9S accounting date 记帐日期；会计结算日期
-Gyj]v5y`c accounting for money 款项核算
Cd 7imj Accounting Officer 会计主任
n | M~C\* accounting period 会计报告期；会计期
{tDH !sX accounting policy 会计政策；会计方针
\Qgc7ev accounting practice 会计惯例
M}S1Zz%Ii1 accounting principle 会计准则
om1@;u8u accounting record 会计记录
dc+U #]tS accounting report 会计报告
WSKub n?7B Accounting Services Branch [Treasury] 会计事务部〔库务署〕
@CUYl* .PD Accounting Society of China 中国会计学会
zgnZ7 2% accounting statement 会计报表
z|k0${iu# accounting system 会计制度；会计系统
qj #C8Tc7 accounting transaction 会计事项；帐务交易
z *w.A=r accounting treatment 会计处理
* q$O6B- accounting year 会计年度
A hCqQ.O71 accretion 增值；添加
XZ&cTjNB& accrual 应计项目；应累算数目
^aONuG9 accrual basis 应计制；权责发生制
}ZKG- ~ accrual basis accounting 应计制会计；权责发生制会计
? koIZ accrue 应累算；应计
k0(_0o accrued benefit 应累算利益
N+9W2n accrued charges 应计费用
?s-Z3{k accrued cumulative preference share dividend 应累算的累积优先股股息
I)AbH<G{ accrued expenses 应累算费用
b3M`vJ+{ accrued interest payable 应付利息；应计未付利息
Sp]u5\ accrued interest receivable 应收利息；应计未收利息
E |K|AdL accrued right 累算权益
A0l-H/l7 accruing profit 应累算的利润
]F#}8 $ accumulated fiscal reserve 累积财政储备
f
=MP 1q[ accumulated profit 累积利润；滚存溢利
O ,[9E accumulated reserve 累积储备
>oGs 0mej accumulation of surplus income 累积收益盈余
B'D\l\w acquired assets 既得资产
A?+0Ce&qL acquisition 收购；购置；取得
`bJ?8~ 8 * acquisition cost 购置成本
k
E},>+W+ acquisition expenses 购置费用
+ }eH, acquisition of 100% interest 收购全部股权
k5@PZFV acquisition of control 取得控制权
h0oe'Xov acquisition of fixed assets 购置固定资产
b9Mp@I7Q- acquisition of shell “买壳”
E rrs6 acquisition price 收购价
crbph.0 act of God 天灾
/=K(5Xd acting partner 执事合伙人
X? l5} active market 买卖活跃的市场；交投畅旺的市场；旺市
/_ D_W,#P active partner 积极参与的合伙人
%nV6#pr active trading 交投活跃
1$#1 actual circulation 实际流通
AeR*79x actual cost 实际成本
O\+b1+&b3Y actual expenditure 实际开支；实际支出
53<.Knw 5a actual income 实际入息；实际收入；实际收益
xiy=D5N.= actual market 现货市场
&~KAZ}xu actual price 现货价；实际价格
Z4s+8cTHn actual profit 实际利润
w\zNn4B})A actual quotation 实盘；实际价位；实际报价
*w
OU =1+ actual year basis 按实际年度计算
I
R|[&} z actuals 实货
EGysA{o"X actuarial investigation 精算调查
EpU}~vC9C actuarial principle 精算原则
;@FCa j& actuarial report 精算师报告
X8\UTHT& 0 Actuarial Society of Hong Kong 香港精算学会
_O3X;U7rc actuarial valuation 精算师估值
0$B X 8?Z actuary 精算师
Q.MbzSgXL ad referendum agreement 暂定协议；有待覆核的协定
s P~;i qk ad valorem duty 从价税；按值征税
Pq(7lua7 ad valorem duty system 从价税制
3%(,f, ad valorem fee 从价费
]R*h3U@5#K ad valorem tariff 从价关税
Y.b? .)u& additional allowance 额外免税额
!!+LFe4su additional amount for unexpired risk 未过期风险的额外款额
; wa#m1 additional assessable profit 补加应评税利润
VD~
%6AjyN additional assessment 补加评税
"8iIOeY-\ additional commitment 额外承担
P}=U
#AV4 additional commitment vote 额外承担拨款
;Xl {m`E+ additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
FI" KJk' additional dependent parent allowance 供养父母额外免税额
M3VTzwuf^S additional provision 额外拨款
T$"sw7< additional stamp duty 附加印花税
d<cqY<y VA additional tax 补加税罚款；补加税款
W
P9PX Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
\gFV6 H?` adjudged bankrupt 被裁定破产
3jx /1VV adjudicated bankrupt 裁定破产人
Tvl"KVGm adjudication fee 裁定费；评定印花税额手续费；评估契据费
7DPxz'7): adjudication of bankruptcy 裁定破产；宣告破产
"SA* adjudication of insolvency 裁定无力偿还债务
]NyN@9u@( adjusted actual 经调整的实数；调整后的实数
Ke^9R-jP adjusted current assets 经调整的流动资产；调整后的流动资产
:X}fXgeL adjusted figure 经调整的数字；调整后的数额
qH4+i STnV adjusted liabilities 经调整的负债；调整后的负债
%z6_ ,|% adjusted loss 经调整的亏损；调整后的亏损
m Eg3.| 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
O>eg_K,c adjusted profit 经调整的利润；调整后的利润
<<PXh&wu0 adjusted surplus 经调整的盈余额；调整后的盈余额
S1o[)q
adjusted value 经调整的价值；调整后的价值
}z F,dst adjustment 调整；修订；理算〔保险〕
#Q"04'g adjustment centre 调剂中心
: ?j]W2+kR adjustment lag 调整过程的时间差距；调整时差
Jb6)U] adjustment mechanism 调整机制
w v adjustment of loss 亏损调整
$/crb8-C adjustment process 调整过程；调整程序
e^ k)756 adjustment range 调整幅度
.#}A/V.-Y administered exchange rate 受管制汇率
CI1K:K AM Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
_`lPLBr6 administration expenses 行政费用
+xS<^;
administration fee 手续费；行政费
~NTKWRaR administration in bankruptcy 破产管理
Zg9VkL6Z6 administration order 遗产管理令
CT/>x3o administrator 管理人；遗产管理人
5fy{! administrator of the estate 遗产管理人
a$3 ] ` admission of debt 债项承认书
quS]26wQz admission of proof 接纳债权证明
i1 c[Gk.o advance 放贷款项；垫付款项；预支款项；预付款项
y9U~ 4 advance account 暂支帐目；预付款帐户
T m2+/qO, advance compensation 预付补偿金
*z^Au7,& advance from shareholder 股东垫款
Pa'N)s< advance pending reimbursement 预支以待日后付还
SmUiH9qNd, advanced economy 先进经济体系
QYEGiT advancement 预付；预付财产
\olY)b[ advances warrant 垫款令
{ ^?:- #~h advancing 贷出
2 ^qJ'<2]M adverse balance 逆差
gnadx52FP adverse exchange 逆汇
[QIQpBL advertisement addressed to shareholders 在报章刊登的致股东通告
m^ /s}WEqp advice for collection 托收通知书
JfRLqA/ advice of drawing 提款通知书；汇票通知书
#~4;yY\$I advice of payment 付款通知
My f2"\} Advisory Committee [Securities and Futures Commission]
,0eXg 谘询委员会〔证券及期货事务监察委员会〕
q ,+29 Advisory Committee on Diversification 经济多元化谘询委员会
; o(:}d affidavit 誓章；遗产申报誓章
IdCE<Oj\ affidavit of no receipt 述明无收款的誓章
R[l~E![!j affiliate 联号；联营公司；附属公司
`neo.] affiliated company 附属公司；联号；联营公司
4|UtE<<b affirmation [estate duty] 非宗教式宣誓〔遗产税〕
&\
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}L
@~!=q* African Development Bank [AfDB] 非洲开发银行
Oq:$GME after-acquired property 事后取得的财产
-b)3+#f after-hours dealing 市后交易
+R_s(2vz after-tax profit 税后盈利；税后利润；税后溢利
/m4Y8 7 agency agreement 代理协议
l{Et:W%| agency expenses 代理机构的开支
8Vy/n^3) agency fee 代理费
" 5v^6R9e Agency Law 《代理法》
J&bMox agent 代理人；承销人
:` c@&W F8 agent of company 公司代理人
f?TS#jG4} agent's fee 代理人费；经纪费
(
j:eky aggregate 总计；总数；总体数字
@ V_i%=go aggregate amount 总款额；总额
|d,bo/: aggregate assets and liabilities 总体资产与负债
n(.L=VuXn aggregate at constant price 按固定价格计算的总体数字
U,lO{J [T aggregate demand 总需求
+1r><do; aggregate gross position 总持仓量
ts; ^,|h aggregate limit 总限额
B%5"B} nG aggregate of salaries tax 合计薪俸税
`~D{]'j aggregate performance 总体表现；总体业绩
cUO$IR)yL aggregate supply 总体供应
\}AJ)v *< aggregate surplus 总盈余
$wbIe"| aggregate total 整体总额
y,K> Wb9e aggregate value 总值；合计价值
gYloY=.Z$' aggregated basis 合计基准
>3}N ; aggregated net chargeable income 合计应课税入息实额
/]of @
aggregation 合并计算；合计；总和
^a$L9p( aggregation of incomes of husband and wife 夫妇入息合并计算
Fzt7@VNxc aggregation of property 财产的总和
$-.*8*9 agio 差价；贴水
TPLv]$n 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》
O)"Z% B Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
39d$B'"<1 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
6n;? :./ Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
4 %4Yqx ) 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
nW`] = Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
^V7)V)Z;0 《香港政府和大韩民国政府关于相互促进和保护投资协定》
|pBvy1e4) agreement for a settlement 授产协议
P0RtS1A agreement for assignment 转让协议
>Bu _NoM agreement for sale 售卖协议；买卖协议
wxN&k$`a agreement for sale and purchase 买卖协议
`|PhXr agreement for the payment of interest 支付利息协议
DcG=u24Xy! agreement for the repayment of money 还款协议
\Y`psSf+ agreement of reinsurance 再保险协议
Ua4P@#cU Agricultural Bank of China 中国农业银行
6R*eJICN air passenger departure tax 飞机乘客离境税
$ LG.rJ/* Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
ENI|e,'[ airport tax 机场税
.HRd6O; alcohol duty 酒精税
iB mvy 7S? alienation 让与；让渡；转让
8 "A0@fNz alimony 生活费；赡养费
+11 oVW All Ordinaries Index [AOI] 所有普通股指数
v^ ;vH$B all risks 全险；综合险
. .w$p-1 All Sales Record for Stock Market 《股票市场成交报告》
"'XY W\bI Allied Capital Resources Limited 新联财务有限公司
{1+me E all-items index [Consumer Price Index] 总指数〔消费物价指数〕
":qS9vW allocation letter 拨款信件
MHGaf`7ro allocation of fund 分配款项；预留款项
m-#]v}0A allocation of profit 利润分配；溢利分配
5bd4]1 gj allocation warrant 拨款令
VV sE]7P ] allotment 分配；配股
%cJdVDW`L allotment notice 股份配售通知；配股通知
q29 d= allotment of shares 股份分配
J4s`U/F allowable 可获宽免；免税的
(j(9' DjP allowable business loss 可扣除的营业亏损
1~j,A[&|< allowable expenses 可扣税的支出
y'n<oSB} allowance 免税额；津贴；备抵；准备金
DiZ;FHnaG? allowance for debts 债项的免税额
@! |h!p; allowance for depreciation by wear and tear 耗损折旧免税额
J%
ZM
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F 5OQM?J allowance for inflation 为通货膨胀而预留的款项；通胀准备金
#B
q|^:nj allowance for repairs and outgoings 修葺及支出方面的免税额
zy. v[Y1 ! allowance to debtor 给债务人的津贴
"!uS!BI? alteration of capital 资本更改
0DN&HMI# alternate trustee 候补受托人
~#)9Kl7<X amalgamation 合并
WI.+9$1:P ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
k(v &+v ambit of charges 征税范围；收费范围
a&dP@) amended valuation 经修订的估值
i[w& !mn% American Commodities Exchange 美国商品交易所
B9 , American Express Bank Limited 美国运通银行
7[i&EPN American Stock Exchange 美国证券交易所
kBY#= e). amortization 摊销
|t z{Es<`B amount due from banks 存放银行同业的款项
_X@ Q`d amount due from banks abroad 存放海外银行同业的款项
vE)d0l" amount due from holding companies 控股公司欠款
t{ `-G*^ amount due from local banks 存放本港银行同业的款项
BqdGU-Q amount due to banks 银行同业的存款
ca,c+5 amount due to banks abroad 海外银行同业的存款
;yCtk ~T% amount due to holding companies 控股公司存款
6zi
Mf amount due to local banks 本港银行同业的存款
n A%8
bZ+ amount due to outport banks 外埠银行同业的存款
XpA| <s amount for note issue 发行纸币的款额
|CK/-UG} amount of bond 担保契据的款额
k^K%."INn amount of consideration 代价款额
uKB V`I amount of contribution 供款数额
: qV|rih_Q amount of indebtedness 负债款额
4VkJtu5 amount of principal of the loan 贷款本金额
l E* .9T amount of rates chargeable 应征差饷数额
,mK UCG amount of share capital 股本额
gKgdu($NJ amount of sums assured 承保款额
R;uP^ amount of variation 变动幅度
*OHjw;xm+ amount of vote 拨款数额
&(jt |?{ amount payable 应付款额
''k}3o.K[ amount receivable 应收款额
'*t<g@ 2$ Amsterdam Stock Exchange 阿姆斯特丹证券交易所
iR8;^C.aT analysis 分析
Vg
mYm~y' ancillary risk 附属风险
buWF6LFC annual account 周年帐目；周年帐目报表；年度决算；年结
xsrdHP1 annual accounting date 年结日期
ej&o,gX annual allowance 每年免税额；年积金；年度津贴；年津
o =F!&]+ annual balance 年度余额
<l>L8{-3 annual disposable income 每年可动用收入
A5O; C annual estimates 周年预算
jO`L:D/C annual fee 年费
vkW;qt}yO annual general meeting 周年大会
a)6?:nY$ annual growth rate 年增率；每年增长率
}VVtv1 annual long-term supplement 长期个案每年补助金
faZc18M^1 annual pensionable emolument 可供计算退休金的年薪
a t=;}}X annual report 年报
e`)zR'As Annual Report on the Consumer Price Index 《消费物价指数年报》
f9'dZ}B annual return 周年报表；周年申报表；每年报税表格
q ^Gj
IP Annual Return Rules 《周年报表规则》
>R.!Qze\G annual review of consumer prices 每年消费物价回顾
kq(]7jU$[ annual roll-forward basis 逐年延展方式
h*sL' fJ] annual salary 年薪
n:Dr< q . annual statement 年度报表；年度决算表
z P/SDW Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
s8k4e6ak annuitant 年金受益人
L rV|Y~ annuity 年金
^Nysx ~6 annuity contract 年金合约
"tj]mij2)G annuity on human life 人寿年金
[.;8GMW antecedent debt 先前的债项
ENf(E9O ante-dated cheque 倒填日期支票
[kPl7[ OL anticipated expenditure 预期开支
Kn2W{* wD anticipated net profit 预期纯利
_cJ\A0h^ anticipated revenue 预期收入
x7xQrjE anti-inflation measure 反通货膨胀措施
1z@ ncqe anti-inflationary stance 反通货膨胀立场
5rJ7CfVq apparent deficit 表面赤字
9F F apparent financial solvency 表面偿债能力
^a#W|-: apparent partner 表面合伙人
'2{60t_A application for personal assessment 个人入息课税申请书
ntZHO}' application of fund 资金应用
a!PN`N28 application to release as liquidator and to destruct the books of accounts and documents
8Z
0@-8vi 申请免除清盘人职务及毁灭帐簿与文件
)1O|+m k appointed actuary 委任精算师
8{Vt8 >4 appointed auditor 委任核数师；委任审计师
CZ(fP86e appointed trustee 委任的受托人
=CaSd| appointer 委任人
B;Co `o2 apportioned pro rata 按比例分摊
\ x"BgLSE apportionment 分配；分摊
<V# ]3$(S Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
#O7phjzgD apportionment formula 分摊方程式
@j% 7tfW apportionment of estate duty 遗产税的分摊
xI~ c~KC appraisal 估价；评估
"b`3 appreciable growth 可观增长
gNh4c{Al9 appreciable impact 显着影响
't Ve#oI appreciable increase 可观增长
h6D1uM"o appreciation 增值；升值
*C^TCyBK; appreciation against other currencies 相对其他货币升值
6h\; U5 appreciation of the exchange value of Hong Kong dollar 港元汇值上升
Ul:M=8nE% appreciation tax 增值税
&VVvZ@X ; appropriation 拨款；拨用；拨付
#jw%0H;l] appropriation account 拨款帐目
quFNPdP Appropriation Bill 拨款法案
i\{fM}~W$ appropriation-in-aid system 补助拨款办法
SqoO "(1x approved assets 核准资产
e W[](lGWM approved basket stock 认可一篮子证券
0'R}' approved budget 核准预算
AQ,%5MeqJ approved charitable donation 认可慈善捐款
w X.]O!^X~ approved charitable institution 认可慈善机构
L0Z AF2O approved currency 核准货币；认可货币
e ,A9N%M approved estimates 核准预算
@%6"xnb ` approved estimates of expenditure 核准开支预算
?C_Y2JY approved overseas insurer 核准海外保险人
]yas]5H
approved overseas trust company 核准海外信托公司
So#> x5dL approved pooled investment fund 核准汇集投资基金
z>spRl,dr approved provident fund scheme 认可公积金计划
>W'"xK|: approved provision 核准拨款
.L_ Hk approved redeemable share 核准可赎回股份
$XFF NE`% approved regional stock 认可地区性证券
M+L0 X$}NZ approved retirement scheme 认可退休金计划
"GAKi}y">v approved subordinated loan 核准附属贷款
. 3xf!E* arbitrage 套戥；套汇；套利
~Ecx >f4nX arbitrageur 套戥者；套汇者
w.Go]dpK arbitrary amount 临时款项
bWMb@zm arrangement 措施；安排；协定
W1O Y}2kj arrears 欠款
et`rPK~m arrears of pay 欠付薪酬
r#^uY:T% arrears of revenue 逾期未收税款；逾期未收的帐项
TZ PUVOtL_ articles of association 组织章程；组织细则；组织章程细则
WhDNt+uk) Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
u Hyc7^X> ascertainment of profit 确定利润
6H|&HV( !R "Asia Clear" “亚洲结算系统”
OC `Mzf%. Asia Commercial Bank Ltd. 亚洲商业银行有限公司
{z8wFL \ Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
]?hlpL Asian Development Fund [ADF] 亚洲发展基金
!]P=v`B. Asian dollar bond 亚洲美元债券
='HLA-uT Asian dollar market 亚洲美元市场
g"D:zK) Asian dollar rate 亚洲美元利率
37|EG Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
:tLMh08h Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
,f[Oy:fr asked price 沽盘；喊价；索价；卖方报价
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assessable income 应评税入息
YU1z\pK assessable loss 应评税亏损
f7 zGz assessable profit 应评税利润
kfy |3KA3m assessable value 应评税值
5+*CBG} assessed profit 估定利润
sH Hu<[psM assessed value 经评估价值
v NAQ/Q assessment 评税；评定；估价；评税单
MNKY J assessment number 评税编号；估价编号
Qr[" .>+ assessment of additional tax 补加税评税
]DI%7kw' assessment of performance 业绩评估；实绩评价
;x4yidb6 Assessor 评税主任
Njs'v;-K asset price bubbles 资产价格泡沫
*0%G`Q asset-backed securities 具资产保证的证券
n si&r assets accretion 资产增值
X1%_a.=VF assets and liabilities 资产与负债
6am<V]Hw0F assets betterment statement 资产递增表；资产改进表
2B]mD-~ assets lending 实物放款；有抵押贷款
+InFv" wt assets of the company passing on the death 死者去世时转移的公司资产
4 J2C# Cs assets pledged as security for liabilities 用作负债抵押的资产
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assets portfolio 资产投资组合
uq@_DPA7 assets price 资产价格
HQrx9CXE assets quality 资产质素
7]8apei| assets realization 资产变现
(EOYJHZB! assets refinancing arrangement 资产再集资安排
Gv 6#LcF# assets securitization 资产证券化
k)S'@>n{u assets situated outside Hong Kong 在香港以外地方的资产
_(:bGI'.m assets stripping 削减资产；拆卖资产
x]|-2t assets value 资产值
Ba;tE F{X assignee 承让人
2r#W#z%vS assignment 转让；转让书；转让契
Yf x'7gj assignment of interest 权益转让
Ert`
]s~ assignment of letters patent and trade mark 专利证书及商标转让
DgC;1U' assignment of property 物业转让；物业转让书
W/< C$ T4 assignment right 转让权
93y!x} assignor 转让人
&+8cI^ kp associate 有联系的人；有关连人士；相联者；合伙人；联系人
'V:ah3 8 Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
/??nO Vvt associate member 附属会员
+rOd0? associated body corporate 相联法人团体
hdxq@%Vs associated company 相联公司；联属公司
zT jk^ associated corporation 相联法团
qbQH1<yS< Association of Chartered Certified Accountants [ACCA] [United Kingdom]
rFYw6&;vOi 公认会计师公会〔英国〕
R"[U<^ Association of Futures Exchange Brokers 香港期货经纪协会
[!b=A:@ Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
s;YuB#Z association of underwriters 承保人组织
gJuA*^ assumption of control 接管
EY[J;H_b assurance 担保；保险；转易；转易书
RL1c x| assurance of interest 权益的转易
66X o3 o at 19XX price 按一九ＸＸ年价格计算
xtRHb''FX at a discount 按赔价计算；按贴水价格计算；打折扣
_9"%;:t at a premium 按溢价计算；按升水价格计算
zgA/B{DaC; at call 通知付款；按通知
?h'd\.j{ at constant market price 按固定市价计算
FFID<L f/2 at constant price 按固定价格计算
?-9It| R at cost 按成本计算
0o-KjX?kP at current market price 按当时市价计算；按现时市价计算
qX!P:M at current price 按当时价格计算；按现时价格计算
p ^Dm w0y at factor cost 按要素成本计算；按生产要素成本计算
|1^
!r Hg at money-of-the-day price 按付款当日价格计算
kY`L[1G$ at or better 按指定或较佳价位〔买卖指令〕
_0qp!-l} at par 按面值计算；平价
Py-}tFr at sight 见票即付
_ tpqo > at the close 按收市盘
Y'2 |G Jc2 at the opening 按开市盘
Fs;_z9ej-u attestation 见证；见证条款
yX|0 R
H at-the-money option 平价期权
/ FA0(< -} attorney 受权人；受托代表人
KJN{p~Q attornment 新拥有人承认书
e'1}5Ky attributable profit 可归属利润
`'M}.q,k~ attributable share value 可归属股份价值
wx)Yl1 C Auckland Stock Exchange 奥克兰证券交易所
c *`= o( S auction 拍卖
%v 1NDhaXz auctioneer 拍卖商
e h} {\P audit 审计；核数
':_1z5 Audit Commission 审计署
hha^ :, Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
w&^_2<a2 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〕
0|@* `-:VO audit review 帐目审查
TClgywL Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
o<8=@ ^T audited account 审计帐目；经审计的帐目
TSAVX ng audited annual account 经审计的周年帐目
1<d|@9?9` audited balance sheet 经审计的资产负债表
7.`:Z_ auditor 核数师；核数主任；审计师
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wQ * auditor's certificate 核数师证明书；审计师证明书
oN7JNMT auditor's report 核数师报告；审计师报告
y(0";\V Aussie bond 澳元债券
IJV1=/ NJW austerity budget 紧缩预算
'"14(BvW Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
5t ~p99#? Australia All Ordinaries Index 澳洲所有普通股票指数
'J"m`a8no Australian Dollar [AUD] 澳元
7>>6c7e Australian Options Market 澳大利亚期权市场
dUL3U Y3 Australian Securities Commission 澳洲证券事务监察委员会
DZ~qk+,I Australian Society of Certified Practising Accountants 澳洲执业会计师公会
V50FX }i Australian Stock Exchange 澳大利亚证券交易所
LHJjPf)F Austrian Schilling [ATS] 奥地利先令
Z 361ko} authentication 认证；鉴证
{%Q &CQG_ authority to purchase 委托购买证；委购书
;UG]ckV- authorization 认可；核准；授权；授权书
0x]W W|se* authorization by direction 指示授权
3,RaM^5dV authorization by instruction 指令授权
Erd)P authorization by warrant 令状授权
|] 8Hh> authorization of unit trust 单位信托的认可
Y1Qg|U o authorized agent 指定代理人
_0(Bx?[h authorized capital 法定资本
Pf?y!d K < authorized clerk 出市员
UN6Du\)]d authorized dealer 认可交易商
]Uee!- dZ authorized financial institution 认可财务机构
r^|AiYI) authorized fund 认可基金
?go+oS^ authorized fund house 获授权的基金公司；认可基金公司
yDW$v/j.| authorized institution 认可机构
^+20e3 ~Y authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
1JXa/f+ authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
Q]d3a+dK authorized insurer 获授权保险人；获认可承保人
J}UG{RttI authorized investment 特准投资项目
,/>hWAx authorized person 获授权人
;.4A,7w# authorized representative 获授权代表
k9pOY]_Y authorized share capital 法定股本
o:ir wfArv automated quotation system 自动报价系统
,3tcti ~sZ Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
HKZD*E(( 自动交易系统〔香港期货交易所有限公司〕
7$&3(#!N automatic adjustment mechanism 自动调整机制
O>j_x W]V automatic adjustment system 自动调整系统
kLw07&H Automatic Clearing House 自动票据交换所
T2^0Q9E? automatic exchange rates accumulation system 自动化汇率累集系统
1^4z/<ZWm Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
``p( )^zT automatic teller machine [ATM] 自动柜员机
-$js5 Gx1 autopay 自动转帐
U*s QYt<?g available assets 可用资产
9O nH3 available fiscal reserve 现存财政储备
%8a886;2 available profit 可用利润
#}Qzu~ Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
mOkf average 平均；平均数；海损
DlWnz- average basic salary 平均基本薪金
P: gN"f6 average consumer expenditure 平均消费开支；一般消费开支
;P#c! average cost 平均成本
x bv average cost of land production 增辟土地平均成本
l] .Gz`L average daily turnover 平均每日成交额
toCxY+"nbU average daily wage rate 平均每日工资率
sw'?&:<"Ow average expenditure pattern 平均开支模式
Gc s eq average growth rate 平均增长率
u d V. $N average net fixed assets 固定资产平均净值
"A6T'nOP average of relatives 相对价格平均数
] _ WB^ average price 平均价格
6.!Cm$l average propensity to consume 平均消费倾向；一般消费倾向
cnR.J
average propensity to save 平均储蓄倾向；一般储蓄倾向
B8'e,9 average rate 平均率
"5,tEP! average revenue 平均收入；平均收益
,c ;u] average stock 平均库存；平均存货
<[e E5X( average yearly rent 平均年租
oS/cS)N20 avoidance of double taxation 避免双重课税
N=QeeAI}}m avoidance of tax 避税
