A:
I 12Zh7Cc: A share Ａ股；甲类股份
U 9\\8 abatement of tax 减税；减扣免税额
ohbU~R3{U ABN AMRO Bank N.V. 荷兰银行
EDz;6Z*4N above-the-line expenditure 线上项目支出；经常预算支出
-u(,*9]cJ* above-the-line receipt 线上项目收入；经常预算收入
Lk !m1J5 ABSA Asia Limited 南非联合亚洲有限公司
\FUMfo^ absolute change 绝对数值变更
6J\ 2 =c` absolute expenditure 实际开支
P-a8S*RRa absolute guideline figure 绝对准则数字
\W BO(,]V absolute interest 绝对权益
Y=4
7se=h" absolute order of discharge 绝对破产解除令
tz8 fZ*n absolute profit margin 绝对利润幅度
8k3y"239t absolute value 实值；绝对值
Wsgp# W+ absolutely vested interest 绝对既得权益
q 'd] absorbed cost 已吸收成本；已分摊成本
]ag{sU@#
absorption 吸收；分摊；合并
|{Ex)hkw absorption rate 吸收率；摊配率；分摊率
x|yJCs> ACB Finance Limited 亚洲商业财务有限公司
Ej Fn\|VK acceptable form of reciprocity 合理的互惠条件
}`2a>N:
& acceptable rate 适当利率；适当汇率
Z;V(YK(WO. acceptance agreement 承兑协议
{_-T! yb acceptance for honour 参加承兑
w\MWr+4 acceptor 承兑人；接受人；受票人
4/%fpU2 acceptor for honour 参加承兑人
h=S7Z:IaM accident insurance 意外保险
I eJI-lo Accident Insurance Association of Hong Kong 香港意外保险公会
0 @!huk accident insurance scheme 意外保险计划
:._Igjj$= accident year basis 意外年度基准
8 h0C G] accommodation 通融；贷款
z"T+J?V/ accommodation bill 通融票据；空头票据
ImG8v[Q
E accommodation party 汇票代发人
;<q 2 account balance 帐户余额；帐户结余
\i/HHP[ % account book 帐簿
~&<t++ g account collected in advance 预收款项
"AZ|u#0P account current book 往来帐簿
!qp$Xtf+ account of after-acquired property 事后取得的财产报告
7 )]boW~ Q account of defaulter 拖欠帐目
AmHj\NX$ account payable 应付帐款
(~eS$ 8>. account payee only [A/C payee only] 只可转帐；存入收款人帐户
sQ340! account receivable 应收帐款
aoZ | @x account receivable report 应收帐款报表
m5iCvOP account statement 结单；帐单；会计财务报表
M 9-Q account title 帐户名称；会计科目
:A
z ll s accountant's report 会计师报告
aXQ S0>G%( Accountant's Report Rules 会计师报告规则
.C nZMw{' accounting and auditing procedure 会计与审计程序；会计与核数程序
;-8 .~Sm Accounting Arrangements 《会计安排》
dVYY:1PS accounting basis 会计基础
WKiP0~ accounting by Official Receiver 破产管理署署长呈交的帐目
QmjE\TcK/ Accounting Circular 《会计通告》
| ,@D < accounting class 会计类别
MOK}:^bSu accounting date 记帐日期；会计结算日期
O- HS)g$2 accounting for money 款项核算
&BLCP d Accounting Officer 会计主任
J}&U[ds p accounting period 会计报告期；会计期
,{!,%]bC accounting policy 会计政策；会计方针
:>.{w$Ln% accounting practice 会计惯例
nKzm.D gt_ accounting principle 会计准则
%-yzU/`JF accounting record 会计记录
; ?f+ accounting report 会计报告
o S= !6 h Accounting Services Branch [Treasury] 会计事务部〔库务署〕
pJvPEKN Accounting Society of China 中国会计学会
o_`6oC"s accounting statement 会计报表
^7wqb 'xg accounting system 会计制度；会计系统
6FN GyvBU accounting transaction 会计事项；帐务交易
'x{oAtCP9 accounting treatment 会计处理
@]%e L accounting year 会计年度
triU^uvh accretion 增值；添加
<zR{'7L/ accrual 应计项目；应累算数目
OA*O = accrual basis 应计制；权责发生制
cF w-JM< accrual basis accounting 应计制会计；权责发生制会计
SFRP
?s accrue 应累算；应计
,\J 8(,%L accrued benefit 应累算利益
<wk accrued charges 应计费用
6`O,mpPu4G accrued cumulative preference share dividend 应累算的累积优先股股息
r u@#s2 accrued expenses 应累算费用
PkrVQH9^w accrued interest payable 应付利息；应计未付利息
9:4S[mz/hD accrued interest receivable 应收利息；应计未收利息
w.w{L=p:<" accrued right 累算权益
x)*Lu"> accruing profit 应累算的利润
pdRM%ug accumulated fiscal reserve 累积财政储备
?/OF=C# accumulated profit 累积利润；滚存溢利
~*7$aj accumulated reserve 累积储备
E+i*u
accumulation of surplus income 累积收益盈余
z'm}p acquired assets 既得资产
)][U6 e acquisition 收购；购置；取得
Ny2
Z
<TW acquisition cost 购置成本
_i {Y0d+ acquisition expenses 购置费用
zawu(3?~)5 acquisition of 100% interest 收购全部股权
Rpg g
: acquisition of control 取得控制权
!nSa4U,$w< acquisition of fixed assets 购置固定资产
8j;Un] acquisition of shell “买壳”
e?.j8 Q ~ acquisition price 收购价
X#t tDB act of God 天灾
3T 8d?%.l acting partner 执事合伙人
>lV,K 1Z active market 买卖活跃的市场；交投畅旺的市场；旺市
salC4z3 active partner 积极参与的合伙人
ySr,HXz active trading 交投活跃
EW*sTI3 actual circulation 实际流通
v1 8 <~ actual cost 实际成本
%jzTQ+.%]^ actual expenditure 实际开支；实际支出
VIz(@ actual income 实际入息；实际收入；实际收益
$U*e q [ actual market 现货市场
l lP
V{ actual price 现货价；实际价格
KE3`5Y! actual profit 实际利润
/IWA U)A0 actual quotation 实盘；实际价位；实际报价
YK6 LJv} actual year basis 按实际年度计算
<4;
nq~ actuals 实货
04-_ K actuarial investigation 精算调查
HpEd$+M z actuarial principle 精算原则
L]H'$~xx* actuarial report 精算师报告
;&&<zWq 3h Actuarial Society of Hong Kong 香港精算学会
KM w V;r actuarial valuation 精算师估值
P)`^rJ6 actuary 精算师
D+3 ?p ad referendum agreement 暂定协议；有待覆核的协定
xT"V9t[f ad valorem duty 从价税；按值征税
QC W4gIp ad valorem duty system 从价税制
9>&zOITTaL ad valorem fee 从价费
bI &<L O ad valorem tariff 从价关税
@4*:qj? additional allowance 额外免税额
U`q keNd additional amount for unexpired risk 未过期风险的额外款额
d5l42^Z additional assessable profit 补加应评税利润
ZU`9]7"87B additional assessment 补加评税
Uw("+[ 5O0 additional commitment 额外承担
zbxW
U]<S? additional commitment vote 额外承担拨款
_=~u\ $ additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
p[C"K0>:_F additional dependent parent allowance 供养父母额外免税额
G 1 "QX additional provision 额外拨款
k`m7j[A]l additional stamp duty 附加印花税
+r3)\L{ U additional tax 补加税罚款；补加税款
oIE
1j? Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
:EV.nD7 adjudged bankrupt 被裁定破产
$XhMI;h adjudicated bankrupt 裁定破产人
8X,6U_>#a adjudication fee 裁定费；评定印花税额手续费；评估契据费
~pRgTXbz adjudication of bankruptcy 裁定破产；宣告破产
#SHeK 4 adjudication of insolvency 裁定无力偿还债务
R xMsP;be adjusted actual 经调整的实数；调整后的实数
*)Qv;'U=rn adjusted current assets 经调整的流动资产；调整后的流动资产
Z6zV 9hn adjusted figure 经调整的数字；调整后的数额
@3?>[R adjusted liabilities 经调整的负债；调整后的负债
XL n9NBT4K adjusted loss 经调整的亏损；调整后的亏损
,G H` tK_ adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
s$Y>nH~T adjusted profit 经调整的利润；调整后的利润
gTho:;q7a adjusted surplus 经调整的盈余额；调整后的盈余额
i\6CE| adjusted value 经调整的价值；调整后的价值
DEZww9T2Qs adjustment 调整；修订；理算〔保险〕
{nV/_o$$ adjustment centre 调剂中心
4 9; 'K adjustment lag 调整过程的时间差距；调整时差
1Z}5ykM3 adjustment mechanism 调整机制
.nD#:86M adjustment of loss 亏损调整
#-;c!<2 adjustment process 调整过程；调整程序
BTkx}KK adjustment range 调整幅度
( zo7h administered exchange rate 受管制汇率
i=EOk}R Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
Eb ILAJ administration expenses 行政费用
E%`J =C} administration fee 手续费；行政费
p/<DR | administration in bankruptcy 破产管理
]lC% HlID administration order 遗产管理令
'3b\d:hN administrator 管理人；遗产管理人
r"dIB@ administrator of the estate 遗产管理人
]W5*R07 admission of debt 债项承认书
UTkPA2x admission of proof 接纳债权证明
L U:xmDv advance 放贷款项；垫付款项；预支款项；预付款项
,R[$S"]!SH advance account 暂支帐目；预付款帐户
UGPDwgq\v advance compensation 预付补偿金
Vu5?;|^: advance from shareholder 股东垫款
:oIBJ u%/ advance pending reimbursement 预支以待日后付还
%)lp]Y33 advanced economy 先进经济体系
3IMvtg advancement 预付；预付财产
[
\_o_W advances warrant 垫款令
: .x((
FU advancing 贷出
^o3,YH adverse balance 逆差
eq 6O6- adverse exchange 逆汇
DC8#b`j advertisement addressed to shareholders 在报章刊登的致股东通告
L0g+Ro hW advice for collection 托收通知书
[KK
|_ advice of drawing 提款通知书；汇票通知书
MLWHO$ C~T advice of payment 付款通知
N1~bp?$1 Advisory Committee [Securities and Futures Commission]
y&$n[j 谘询委员会〔证券及期货事务监察委员会〕
#|b*l/t8 Advisory Committee on Diversification 经济多元化谘询委员会
wm`<+K affidavit 誓章；遗产申报誓章
t*(b F[? affidavit of no receipt 述明无收款的誓章
x4^nT=?6_ affiliate 联号；联营公司；附属公司
D;Qx 9^. affiliated company 附属公司；联号；联营公司
{ ptd OrN affirmation [estate duty] 非宗教式宣誓〔遗产税〕
1b9S";ct0 affordability 负担能力
^+m`mc sE African Development Bank [AfDB] 非洲开发银行
LE8<JMB after-acquired property 事后取得的财产
*k L Fs|U after-hours dealing 市后交易
/L^g. ~ after-tax profit 税后盈利；税后利润；税后溢利
b&rBWp0# agency agreement 代理协议
ps{4_V-3 u agency expenses 代理机构的开支
K}l3t2uk agency fee 代理费
=
7y-o Agency Law 《代理法》
yLC[-.H agent 代理人；承销人
7H3v[ f^Q agent of company 公司代理人
]M5~p^ RB agent's fee 代理人费；经纪费
}n9 (|i+ aggregate 总计；总数；总体数字
N!K%aH~O aggregate amount 总款额；总额
T)mQ+&| aggregate assets and liabilities 总体资产与负债
g"P%sA/E+ aggregate at constant price 按固定价格计算的总体数字
o'DtW#F aggregate demand 总需求
v+nXKNL aggregate gross position 总持仓量
H~j@ n!) aggregate limit 总限额
cI2Ps3~"Q aggregate of salaries tax 合计薪俸税
o+1 (N#?m9 aggregate performance 总体表现；总体业绩
R:~ aX,qR aggregate supply 总体供应
8 1Kf X {| aggregate surplus 总盈余
dtR"5TL<~} aggregate total 整体总额
['m pxtG aggregate value 总值；合计价值
k)b{ UFRW aggregated basis 合计基准
7h
54j aggregated net chargeable income 合计应课税入息实额
VIp|U{ aggregation 合并计算；合计；总和
9mi@PW}1 aggregation of incomes of husband and wife 夫妇入息合并计算
] U>MYdGWb aggregation of property 财产的总和
Ypyi(_G(?> agio 差价；贴水
oYu xkG 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=o}uB-*6 Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
IBT>&(cnV 《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》
vvxxwZa=O Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
rRe5Q 《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》
f-F=!^ . Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
+fVv H 《香港政府和大韩民国政府关于相互促进和保护投资协定》
1b V
G%N agreement for a settlement 授产协议
2w.FC agreement for assignment 转让协议
#kW=|8X agreement for sale 售卖协议；买卖协议
+M=h+3hw]( agreement for sale and purchase 买卖协议
{>ba7-Cy+y agreement for the payment of interest 支付利息协议
{"wF;*U.V agreement for the repayment of money 还款协议
ZG=]b% agreement of reinsurance 再保险协议
<X8Urum Agricultural Bank of China 中国农业银行
E22o-nI?1 air passenger departure tax 飞机乘客离境税
#*.!J zOg Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
^OY$
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}WsPu o alcohol duty 酒精税
M}|(:o3Yo alienation 让与；让渡；转让
07.p
{X R alimony 生活费；赡养费
lju5+0BSb All Ordinaries Index [AOI] 所有普通股指数
2y!n c% all risks 全险；综合险
Ij#mm j NW All Sales Record for Stock Market 《股票市场成交报告》
|nQfgl=V Allied Capital Resources Limited 新联财务有限公司
~-'2 jb*8 all-items index [Consumer Price Index] 总指数〔消费物价指数〕
']nIa7 allocation letter 拨款信件
TQn!MUj/^ allocation of fund 分配款项；预留款项
oKn$g[,SJh allocation of profit 利润分配；溢利分配
1`8s
"T allocation warrant 拨款令
N?@^BZ allotment 分配；配股
t1T s !Q2 allotment notice 股份配售通知；配股通知
d'_q9uf' allotment of shares 股份分配
l+Wux$6U allowable 可获宽免；免税的
$J6
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pz^S3fy allowable expenses 可扣税的支出
1clzDwW allowance 免税额；津贴；备抵；准备金
\n_7+[=E allowance for debts 债项的免税额
= '"Yj allowance for depreciation by wear and tear 耗损折旧免税额
L0![SE> allowance for funeral expenses 殡殓费的免税额
[Hx}#Kds allowance for inflation 为通货膨胀而预留的款项；通胀准备金
!RKuEg4hQ allowance for repairs and outgoings 修葺及支出方面的免税额
3 /RwCtc allowance to debtor 给债务人的津贴
;#Po}8Y= alteration of capital 资本更改
?T/4
= alternate trustee 候补受托人
WM+8<|)n amalgamation 合并
M y gCg(h ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
Gpu[<Z4 ambit of charges 征税范围；收费范围
s,_ +5ukv amended valuation 经修订的估值
K28L(4 ) American Commodities Exchange 美国商品交易所
%B@NW2ZQ[ American Express Bank Limited 美国运通银行
P`Zon American Stock Exchange 美国证券交易所
u$JAjA amortization 摊销
"Da 1BuX\ amount due from banks 存放银行同业的款项
I "x' amount due from banks abroad 存放海外银行同业的款项
*8)?ZZMM amount due from holding companies 控股公司欠款
C1 -U2 @ amount due from local banks 存放本港银行同业的款项
:-x?g2M Y amount due to banks 银行同业的存款
5X0ex. amount due to banks abroad 海外银行同业的存款
+`F(wk["m amount due to holding companies 控股公司存款
K\-N'M!Z amount due to local banks 本港银行同业的存款
hlVC+%8 amount due to outport banks 外埠银行同业的存款
b()8l'x_|K amount for note issue 发行纸币的款额
wiI@DJ>E amount of bond 担保契据的款额
| l Le^FM amount of consideration 代价款额
%E%=Za amount of contribution 供款数额
t]&.'n, amount of indebtedness 负债款额
QbdXt%gZe amount of principal of the loan 贷款本金额
URVW5c amount of rates chargeable 应征差饷数额
}d5]N amount of share capital 股本额
T.#_v# oM amount of sums assured 承保款额
8J,^O04< amount of variation 变动幅度
o*$Ki D amount of vote 拨款数额
t3$ cX_ amount payable 应付款额
O+-+=W amount receivable 应收款额
T]0K4dp+ Amsterdam Stock Exchange 阿姆斯特丹证券交易所
<~|n}& analysis 分析
wQ(DX! ancillary risk 附属风险
~ T}D#} annual account 周年帐目；周年帐目报表；年度决算；年结
Z&^vEQ annual accounting date 年结日期
4s
m [y8 annual allowance 每年免税额；年积金；年度津贴；年津
p7+{xXf annual balance 年度余额
Ps0 Cc _ annual disposable income 每年可动用收入
D0#U*tq; annual estimates 周年预算
UusAsezm: annual fee 年费
Vs A_ x annual general meeting 周年大会
$idToOkw annual growth rate 年增率；每年增长率
]Z[3 \~? annual long-term supplement 长期个案每年补助金
UL ew ~j annual pensionable emolument 可供计算退休金的年薪
U$D:gZ annual report 年报
* `OXgkQ Annual Report on the Consumer Price Index 《消费物价指数年报》
R.|h<bur annual return 周年报表；周年申报表；每年报税表格
@y Gnrfr Annual Return Rules 《周年报表规则》
!o|
ex+z; annual review of consumer prices 每年消费物价回顾
di_ N}x* annual roll-forward basis 逐年延展方式
0of :tZU annual salary 年薪
,pcyU\6 8v annual statement 年度报表；年度决算表
, JH*l :7 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
#N T~GhWFf annuitant 年金受益人
a/ E(GQ,, annuity 年金
CV |Ae [ annuity contract 年金合约
~a=]w#-KD annuity on human life 人寿年金
+
o< 7* antecedent debt 先前的债项
p!DdX ante-dated cheque 倒填日期支票
~R LjL" anticipated expenditure 预期开支
pe[ huYE anticipated net profit 预期纯利
fwtsr>SV anticipated revenue 预期收入
++2a xRl anti-inflation measure 反通货膨胀措施
pz2E+o anti-inflationary stance 反通货膨胀立场
}Bh\N 5G% apparent deficit 表面赤字
*)r_Y|vg apparent financial solvency 表面偿债能力
(q"S0{ apparent partner 表面合伙人
lxTqGwx application for personal assessment 个人入息课税申请书
je\]j-0$u application of fund 资金应用
!@gjIYq_Y application to release as liquidator and to destruct the books of accounts and documents
e>Q:j_ ?.e 申请免除清盘人职务及毁灭帐簿与文件
P Jb /tKC appointed actuary 委任精算师
f: q2JgX appointed auditor 委任核数师；委任审计师
937<: zo: appointed trustee 委任的受托人
QdZH Igh`i appointer 委任人
AJ
0Bb7 apportioned pro rata 按比例分摊
Xj?LU7 apportionment 分配；分摊
\(Dm\7Q. Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
$xvwnbq#y apportionment formula 分摊方程式
'( ETXQ@ apportionment of estate duty 遗产税的分摊
@bkSA appraisal 估价；评估
k;umLyz appreciable growth 可观增长
g3n>}\xG> appreciable impact 显着影响
x =JZ"|TE appreciable increase 可观增长
aS 3-A 4 appreciation 增值；升值
(4l M3 clF appreciation against other currencies 相对其他货币升值
9Lt3^MKa" appreciation of the exchange value of Hong Kong dollar 港元汇值上升
} 2y "F@{T appreciation tax 增值税
a6 T!)g appropriation 拨款；拨用；拨付
;XY#Jl>tg appropriation account 拨款帐目
Rv*x'w
== Appropriation Bill 拨款法案
#!z'R20PH appropriation-in-aid system 补助拨款办法
\XY2s&" approved assets 核准资产
sN[q. M? approved basket stock 认可一篮子证券
#I yM`YB0 approved budget 核准预算
f$ nZogaQ approved charitable donation 认可慈善捐款
ku v< approved charitable institution 认可慈善机构
+DT
tKj approved currency 核准货币；认可货币
AxJf\B8 approved estimates 核准预算
c1%ki%J# approved estimates of expenditure 核准开支预算
<D nv=)Rq approved overseas insurer 核准海外保险人
#z}IW(u< approved overseas trust company 核准海外信托公司
c_? ! V approved pooled investment fund 核准汇集投资基金
TGPdi5Eq approved provident fund scheme 认可公积金计划
iaJN~m\
M approved provision 核准拨款
;f3))x approved redeemable share 核准可赎回股份
#"-w;T%b approved regional stock 认可地区性证券
U,/9fzg d approved retirement scheme 认可退休金计划
;hDIoSz approved subordinated loan 核准附属贷款
XK
l3B=h arbitrage 套戥；套汇；套利
9OF(UF gS arbitrageur 套戥者；套汇者
Th])jQ* arbitrary amount 临时款项
Y%rC\Ij/i arrangement 措施；安排；协定
=>C3IR/ arrears 欠款
~xZ )btf arrears of pay 欠付薪酬
am
WIA`n= arrears of revenue 逾期未收税款；逾期未收的帐项
Qa16x<Xlm articles of association 组织章程；组织细则；组织章程细则
x JzO?a ' Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
. =A| ascertainment of profit 确定利润
">I50#bT "Asia Clear" “亚洲结算系统”
() HIcu*i Asia Commercial Bank Ltd. 亚洲商业银行有限公司
4s&koH(x Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
`4]-B@
7_ Asian Development Fund [ADF] 亚洲发展基金
Yi"jj; !^S Asian dollar bond 亚洲美元债券
D/zp_9B Asian dollar market 亚洲美元市场
=dC5q{ Asian dollar rate 亚洲美元利率
ET ]` Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
47/YD y% Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
&_6B{Q asked price 沽盘；喊价；索价；卖方报价
z 2V_nkI assessable income 应评税入息
U}`HN*Q.q assessable loss 应评税亏损
D Oo34l6# assessable profit 应评税利润
Yv;18j*< assessable value 应评税值
k3"Y!Uha: assessed profit 估定利润
_{gRCR) assessed value 经评估价值
0Z[8d0 assessment 评税；评定；估价；评税单
i3y>@$fRL\ assessment number 评税编号；估价编号
'v3> "b assessment of additional tax 补加税评税
9s6d+HhM assessment of performance 业绩评估；实绩评价
c/}bx52>u Assessor 评税主任
*}i.,4+y asset price bubbles 资产价格泡沫
F_%&,"$ asset-backed securities 具资产保证的证券
Q,f5r%A. assets accretion 资产增值
*j=
whdw%J assets and liabilities 资产与负债
[[:wSAO>6' assets betterment statement 资产递增表；资产改进表
b _0Xi assets lending 实物放款；有抵押贷款
b{d@:" assets of the company passing on the death 死者去世时转移的公司资产
"^iw {]~U assets pledged as security for liabilities 用作负债抵押的资产
j.rJfbE|X assets portfolio 资产投资组合
Zz04Pz1 assets price 资产价格
VJ(#FA2 assets quality 资产质素
w+ow x(mN@ assets realization 资产变现
xBcE>^{1. assets refinancing arrangement 资产再集资安排
*X lnEHv assets securitization 资产证券化
1~q|%"J assets situated outside Hong Kong 在香港以外地方的资产
NvfQa6?; assets stripping 削减资产；拆卖资产
"Tm`V9 assets value 资产值
rOy-6og assignee 承让人
O% kX=6 assignment 转让；转让书；转让契
Hlq#X:DCn assignment of interest 权益转让
&P{[22dQ assignment of letters patent and trade mark 专利证书及商标转让
5Y97?n+6 assignment of property 物业转让；物业转让书
jz;"]k assignment right 转让权
Dos`lh
assignor 转让人
F\;G'dm associate 有联系的人；有关连人士；相联者；合伙人；联系人
) >SU J^u Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
{)0"?$C_H associate member 附属会员
!_gHIJiq} associated body corporate 相联法人团体
ZjXpMx, associated company 相联公司；联属公司
3v%V\kO=F associated corporation 相联法团
cA4xx^~ Association of Chartered Certified Accountants [ACCA] [United Kingdom]
7].FdjT. 公认会计师公会〔英国〕
W`-AN}C# Association of Futures Exchange Brokers 香港期货经纪协会
!8O*)=RA Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
Ol'Ct'_k," association of underwriters 承保人组织
r6`v-TY(/ assumption of control 接管
poYO assurance 担保；保险；转易；转易书
!7-dqw%l assurance of interest 权益的转易
w+~s}ta2^ at 19XX price 按一九ＸＸ年价格计算
%A dE5HI- at a discount 按赔价计算；按贴水价格计算；打折扣
R"= pAO.4l at a premium 按溢价计算；按升水价格计算
| ^i+Srh at call 通知付款；按通知
bEE'50 D at constant market price 按固定市价计算
i7w>Nvj] at constant price 按固定价格计算
sc^TElic at cost 按成本计算
n_51-^* z at current market price 按当时市价计算；按现时市价计算
64>o3Hb2 at current price 按当时价格计算；按现时价格计算
/-l 7GswF at factor cost 按要素成本计算；按生产要素成本计算
$;dSM<r at money-of-the-day price 按付款当日价格计算
PSQ5/l?\> at or better 按指定或较佳价位〔买卖指令〕
k/yoRv% at par 按面值计算；平价
/ t083 at sight 见票即付
y-93 >Y at the close 按收市盘
n
LZ
at the opening 按开市盘
l(@UpV- attestation 见证；见证条款
G~I@'[ur at-the-money option 平价期权
IgOo 2N"^l attorney 受权人；受托代表人
_s
Z9p4] attornment 新拥有人承认书
<o";?^0Q attributable profit 可归属利润
^{GnEqml& attributable share value 可归属股份价值
c?{&=,u2 Auckland Stock Exchange 奥克兰证券交易所
{`v F4@ auction 拍卖
>c> f6 auctioneer 拍卖商
hp]T ^ audit 审计；核数
&AI/;zru Audit Commission 审计署
pN"d~Z8 Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
Dxu2rz!li- 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〕
uf (`I audit review 帐目审查
9 BP ucXK Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
#AzZ4<;7 audited account 审计帐目；经审计的帐目
wTGH5}QZ+ audited annual account 经审计的周年帐目
mpBSd+ ;Z audited balance sheet 经审计的资产负债表
`2y2Bk auditor 核数师；核数主任；审计师
brGUK PB auditor's certificate 核数师证明书；审计师证明书
d([NU; auditor's report 核数师报告；审计师报告
8=H!&+aGh Aussie bond 澳元债券
Yqy7__v m austerity budget 紧缩预算
bBBW7',[ a Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
QcGyuS.B Australia All Ordinaries Index 澳洲所有普通股票指数
)Ab!R:4 Australian Dollar [AUD] 澳元
_
a|zvH Australian Options Market 澳大利亚期权市场
`Pv[A Australian Securities Commission 澳洲证券事务监察委员会
Cyg\FHs Australian Society of Certified Practising Accountants 澳洲执业会计师公会
t8, s]I& Australian Stock Exchange 澳大利亚证券交易所
18 pi3i[ Austrian Schilling [ATS] 奥地利先令
NuKktQ d authentication 认证；鉴证
z!quA7s<] authority to purchase 委托购买证；委购书
PK@hf[YHe authorization 认可；核准；授权；授权书
B(x i
authorization by direction 指示授权
^<#08L; authorization by instruction 指令授权
G%w hOIFRq authorization by warrant 令状授权
4~8++b1/; authorization of unit trust 单位信托的认可
.V 9/0 authorized agent 指定代理人
j()<.h;' authorized capital 法定资本
({g7{tUy^H authorized clerk 出市员
y,i:BQJ< authorized dealer 认可交易商
uI^E9r/hB authorized financial institution 认可财务机构
;H5PiSq;z authorized fund 认可基金
/pZ]:.A authorized fund house 获授权的基金公司；认可基金公司
\-Mzs 0R authorized institution 认可机构
#wL}4VN authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
gwtR<2 ,p authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
)2KQZMtgm] authorized insurer 获授权保险人；获认可承保人
| -l)$i@ authorized investment 特准投资项目
%Ji@\|Zkf authorized person 获授权人
8|uFW7Q authorized representative 获授权代表
^T83E} authorized share capital 法定股本
?r"'JO.w automated quotation system 自动报价系统
K
r9 P#Y Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
Mj2o>N2, 自动交易系统〔香港期货交易所有限公司〕
a,3}
o:f automatic adjustment mechanism 自动调整机制
o;+$AU1 f automatic adjustment system 自动调整系统
;ZMm6o Automatic Clearing House 自动票据交换所
s+;J `_M automatic exchange rates accumulation system 自动化汇率累集系统
^| L@f Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
GE]cH6E automatic teller machine [ATM] 自动柜员机
fX=o,=-f autopay 自动转帐
8{ aS$V" available assets 可用资产
I^*&u, available fiscal reserve 现存财政储备
'`$z!rA available profit 可用利润
c= iv\hn Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
kGsd3 t! ' average 平均；平均数；海损
,C%fA>?UF8 average basic salary 平均基本薪金
hm"i\J Z3N average consumer expenditure 平均消费开支；一般消费开支
Z<6XB{Nh\ average cost 平均成本
[m3[plwe average cost of land production 增辟土地平均成本
1'wwwxe7 average daily turnover 平均每日成交额
rcUXYJCh- average daily wage rate 平均每日工资率
5(0f"zY average expenditure pattern 平均开支模式
X#KC<BXw, average growth rate 平均增长率
<<}t&qE%2% average net fixed assets 固定资产平均净值
Fp52 |w_ average of relatives 相对价格平均数
eHUr! zH: average price 平均价格
\^O#)&5 V average propensity to consume 平均消费倾向；一般消费倾向
WVUa:_5{ average propensity to save 平均储蓄倾向；一般储蓄倾向
c+:LDc3!Gb average rate 平均率
RO(~c-fV average revenue 平均收入；平均收益
spIkXEK average stock 平均库存；平均存货
GMq eC average yearly rent 平均年租
O(U 'G|
avoidance of double taxation 避免双重课税
ZSC Zt&2v avoidance of tax 避税
