A:
=6|&Jt A share Ａ股；甲类股份
+V^;.P</ abatement of tax 减税；减扣免税额
\A6B,|@ ABN AMRO Bank N.V. 荷兰银行
_M5|Y@XN- above-the-line expenditure 线上项目支出；经常预算支出
\`\ZTZni above-the-line receipt 线上项目收入；经常预算收入
h @]XBv ABSA Asia Limited 南非联合亚洲有限公司
JOim3(5?s absolute change 绝对数值变更
0|\$Vp absolute expenditure 实际开支
f[ ^Aw(o absolute guideline figure 绝对准则数字
?vHU # absolute interest 绝对权益
1&(V absolute order of discharge 绝对破产解除令
g]yBA7/S" absolute profit margin 绝对利润幅度
([LSsZ]sj absolute value 实值；绝对值
%lGfAYEM= absolutely vested interest 绝对既得权益
W PG(@zD absorbed cost 已吸收成本；已分摊成本
=-lb)Z"d absorption 吸收；分摊；合并
@Sbe^x absorption rate 吸收率；摊配率；分摊率
pK'V9fD5J ACB Finance Limited 亚洲商业财务有限公司
@w !PaP acceptable form of reciprocity 合理的互惠条件
^7KH _t8 acceptable rate 适当利率；适当汇率
r[Hc>wB v acceptance agreement 承兑协议
?r 2 ` Q acceptance for honour 参加承兑
pKrN:ExB"\ acceptor 承兑人；接受人；受票人
Gvqxi| acceptor for honour 参加承兑人
]Y8<`;8/ accident insurance 意外保险
zXxT%ZcCj Accident Insurance Association of Hong Kong 香港意外保险公会
*m,k(/> accident insurance scheme 意外保险计划
z}ddqZ27G$ accident year basis 意外年度基准
SHo$9+ accommodation 通融；贷款
FfPar:PHj accommodation bill 通融票据；空头票据
>! 1. accommodation party 汇票代发人
~-J]W-n account balance 帐户余额；帐户结余
[ )dXI IM account book 帐簿
)i^<r ;_z account collected in advance 预收款项
h P)LY=- 2 account current book 往来帐簿
w{@ o ^rs account of after-acquired property 事后取得的财产报告
> eIP., 9 account of defaulter 拖欠帐目
2M'[ ,Xe account payable 应付帐款
2!J&+r account payee only [A/C payee only] 只可转帐；存入收款人帐户
pF Rg?- account receivable 应收帐款
}m;,Q9:+m^ account receivable report 应收帐款报表
ssxzC4m account statement 结单；帐单；会计财务报表
'>0fWBs account title 帐户名称；会计科目
],a 5)kV accountant's report 会计师报告
'd$P`Vw: Accountant's Report Rules 会计师报告规则
B1C-J/J accounting and auditing procedure 会计与审计程序；会计与核数程序
%)I{%~u0 Accounting Arrangements 《会计安排》
H>B&|BO_[ accounting basis 会计基础
g^{@'}$ accounting by Official Receiver 破产管理署署长呈交的帐目
(H E9V] Accounting Circular 《会计通告》
O-I[igNl accounting class 会计类别
9"A`sGZ accounting date 记帐日期；会计结算日期
A.F738Zp{Z accounting for money 款项核算
~W+kiTsD? Accounting Officer 会计主任
~%=MpQ3 accounting period 会计报告期；会计期
d0Qd$ .%A accounting policy 会计政策；会计方针
<Fc;_GG accounting practice 会计惯例
$79=lEn, accounting principle 会计准则
_i|t
Y4L accounting record 会计记录
% < *g!y ` accounting report 会计报告
]d0tE? 9 Accounting Services Branch [Treasury] 会计事务部〔库务署〕
P} SCF Accounting Society of China 中国会计学会
E5xzy /ZQ accounting statement 会计报表
1Y@Aixx accounting system 会计制度；会计系统
ve/<=IR
Zo accounting transaction 会计事项；帐务交易
V(6Z3g accounting treatment 会计处理
2fR02={- accounting year 会计年度
N<|Nwq:NN accretion 增值；添加
s,=i_gyPQ accrual 应计项目；应累算数目
s1NKLt accrual basis 应计制；权责发生制
_ Khc3Jo accrual basis accounting 应计制会计；权责发生制会计
\$\ENQ;Nk accrue 应累算；应计
)oPLl|=h accrued benefit 应累算利益
, P jew% accrued charges 应计费用
Q/_f
zg accrued cumulative preference share dividend 应累算的累积优先股股息
@ &:ar accrued expenses 应累算费用
>>o dZL accrued interest payable 应付利息；应计未付利息
B$!)YD; accrued interest receivable 应收利息；应计未收利息
s4SG[w!d accrued right 累算权益
f Tl<p&b accruing profit 应累算的利润
Vz)`nmO}5\ accumulated fiscal reserve 累积财政储备
m~u5kbHOi= accumulated profit 累积利润；滚存溢利
!~&R"2/ accumulated reserve 累积储备
) 3w@]5j accumulation of surplus income 累积收益盈余
4 G-wd acquired assets 既得资产
x`mN U acquisition 收购；购置；取得
M|qteo acquisition cost 购置成本
U($dx.`v# acquisition expenses 购置费用
@I/]D6
~" acquisition of 100% interest 收购全部股权
s,n0jix@ acquisition of control 取得控制权
}'/`2!lY acquisition of fixed assets 购置固定资产
^[X YFQ TL acquisition of shell “买壳”
mkF" acquisition price 收购价
} 36QsH8 act of God 天灾
mvZw acting partner 执事合伙人
?)X,0P' active market 买卖活跃的市场；交投畅旺的市场；旺市
(egzH? active partner 积极参与的合伙人
z3M6V}s4 active trading 交投活跃
>W`4aA actual circulation 实际流通
c|62jY"$-2 actual cost 实际成本
/)(#{i* actual expenditure 实际开支；实际支出
dJ""XaHqf actual income 实际入息；实际收入；实际收益
yi%-7[*]= actual market 现货市场
0B@Jity#! actual price 现货价；实际价格
p)3U7"q actual profit 实际利润
oDYRQozo> actual quotation 实盘；实际价位；实际报价
UE ,t8j actual year basis 按实际年度计算
_DNHc* actuals 实货
WRDjh7~Efn actuarial investigation 精算调查
me ks
RcF actuarial principle 精算原则
'-b*EZU8t actuarial report 精算师报告
GF%314Xu Actuarial Society of Hong Kong 香港精算学会
EEZw_ 1 actuarial valuation 精算师估值
!M]\I & actuary 精算师
$3uKw!z ad referendum agreement 暂定协议；有待覆核的协定
e `,ds~ ad valorem duty 从价税；按值征税
qfz 8jY] ad valorem duty system 从价税制
G\R o}5TO ad valorem fee 从价费
P7MeX(Tay ad valorem tariff 从价关税
HcV"X,7S additional allowance 额外免税额
Xo*%/0q' additional amount for unexpired risk 未过期风险的额外款额
tl '9IGlc additional assessable profit 补加应评税利润
Gkv{~ ?95 additional assessment 补加评税
(B-43!C additional commitment 额外承担
i?:_ :"^x additional commitment vote 额外承担拨款
YH_7=0EJ additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
QtqfG{ additional dependent parent allowance 供养父母额外免税额
y>|{YWbp? additional provision 额外拨款
jDN ]3Y` additional stamp duty 附加印花税
pBP.x#| additional tax 补加税罚款；补加税款
VZ](uF BY Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
0}xFD6{X adjudged bankrupt 被裁定破产
V-r3-b adjudicated bankrupt 裁定破产人
b2=0}~LK adjudication fee 裁定费；评定印花税额手续费；评估契据费
_#}n~ }d adjudication of bankruptcy 裁定破产；宣告破产
lF?tQB/ a adjudication of insolvency 裁定无力偿还债务
j"@93D~ adjusted actual 经调整的实数；调整后的实数
%8M)2 ?E adjusted current assets 经调整的流动资产；调整后的流动资产
CZt \JW+" adjusted figure 经调整的数字；调整后的数额
\3jW ~FV adjusted liabilities 经调整的负债；调整后的负债
n?urE-_ adjusted loss 经调整的亏损；调整后的亏损
*(>} Y 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
{ F}; n?' adjusted profit 经调整的利润；调整后的利润
"a/ Q%.P adjusted surplus 经调整的盈余额；调整后的盈余额
MqA`yvQm adjusted value 经调整的价值；调整后的价值
13 &0rLS adjustment 调整；修订；理算〔保险〕
@ *DyZB adjustment centre 调剂中心
JHJ~X v adjustment lag 调整过程的时间差距；调整时差
hy T1xa adjustment mechanism 调整机制
:4T("a5aM adjustment of loss 亏损调整
LJTQaItdqJ adjustment process 调整过程；调整程序
Q;J`Q wkH adjustment range 调整幅度
e=QK}gzX administered exchange rate 受管制汇率
AkT<2H|4 Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
cl*PFQp9j administration expenses 行政费用
5rV( ( administration fee 手续费；行政费
k') E/n administration in bankruptcy 破产管理
= }:)y 0L administration order 遗产管理令
hw~a:kD administrator 管理人；遗产管理人
I;?X f administrator of the estate 遗产管理人
[
dE.[ admission of debt 债项承认书
" A)( " admission of proof 接纳债权证明
kY&h ~Q advance 放贷款项；垫付款项；预支款项；预付款项
`[Y ngYw advance account 暂支帐目；预付款帐户
@AYo-gf advance compensation 预付补偿金
s{4 \xAS> advance from shareholder 股东垫款
b]JI@=s? advance pending reimbursement 预支以待日后付还
7 #=}:3c advanced economy 先进经济体系
oq _6L\
~ advancement 预付；预付财产
P0-Fc@&Y advances warrant 垫款令
DK&h
eVIoZ advancing 贷出
ow' lRHZ adverse balance 逆差
9 2'wkS adverse exchange 逆汇
nD2, !71
advertisement addressed to shareholders 在报章刊登的致股东通告
Px>va01n advice for collection 托收通知书
xyE1Gw`V advice of drawing 提款通知书；汇票通知书
l"zUv advice of payment 付款通知
90Hjx>[ Advisory Committee [Securities and Futures Commission]
?n \*,{9 谘询委员会〔证券及期货事务监察委员会〕
U#o'H @ Advisory Committee on Diversification 经济多元化谘询委员会
1Fi86 affidavit 誓章；遗产申报誓章
j` /&r*zNq affidavit of no receipt 述明无收款的誓章
9Of FM9(: affiliate 联号；联营公司；附属公司
h
!(>7/Gi affiliated company 附属公司；联号；联营公司
._96*r=o affirmation [estate duty] 非宗教式宣誓〔遗产税〕
$,hwU3RVxc affordability 负担能力
l~Lb!; ,dN African Development Bank [AfDB] 非洲开发银行
D=)f
)- u' after-acquired property 事后取得的财产
U t)r&? after-hours dealing 市后交易
jA sO8 after-tax profit 税后盈利；税后利润；税后溢利
e|r0zw S agency agreement 代理协议
@oG )LT agency expenses 代理机构的开支
v}v 5 agency fee 代理费
Us~ X9n_F Agency Law 《代理法》
^aRgM uU agent 代理人；承销人
( H N4g;{ agent of company 公司代理人
jec :i-, agent's fee 代理人费；经纪费
5H:@ 8,B aggregate 总计；总数；总体数字
7>
Pgc aggregate amount 总款额；总额
sxED7,A aggregate assets and liabilities 总体资产与负债
~mN% (w!^ aggregate at constant price 按固定价格计算的总体数字
[&P `ak aggregate demand 总需求
<Jp1 A#
%p aggregate gross position 总持仓量
g9my=gY aggregate limit 总限额
H%z@h~s> aggregate of salaries tax 合计薪俸税
p11G#.0 aggregate performance 总体表现；总体业绩
DjW$?> aggregate supply 总体供应
r FL$QC2 aggregate surplus 总盈余
(w2=
2$ aggregate total 整体总额
swpnuuC- aggregate value 总值；合计价值
qSO*$1i aggregated basis 合计基准
u:` y] aggregated net chargeable income 合计应课税入息实额
Z# Lx_*p]Q aggregation 合并计算；合计；总和
|[cdri^?D aggregation of incomes of husband and wife 夫妇入息合并计算
3#<* k>1G? aggregation of property 财产的总和
M} .b"
ljZ agio 差价；贴水
xNN@ 1P[* Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
b5e@oIK Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
+EAS Aq 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
8t .dPy< Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
Ws49ImCB 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
h#3m4<w(9 Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
'0+$ m= 《香港政府和大韩民国政府关于相互促进和保护投资协定》
]RFdLV ? agreement for a settlement 授产协议
U 0ZB^` agreement for assignment 转让协议
Ds5N Ap:x agreement for sale 售卖协议；买卖协议
_q Tpy)+ agreement for sale and purchase 买卖协议
@PcCi GZ agreement for the payment of interest 支付利息协议
Z cZ;$* agreement for the repayment of money 还款协议
mPmB6q%)] agreement of reinsurance 再保险协议
)45_]tk > Agricultural Bank of China 中国农业银行
&P n] air passenger departure tax 飞机乘客离境税
=2oUZjA Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
f:%SW airport tax 机场税
L=7rDW)aa alcohol duty 酒精税
Dc FCKji alienation 让与；让渡；转让
=[(1my7 alimony 生活费；赡养费
.u< U:* All Ordinaries Index [AOI] 所有普通股指数
p~bkf> all risks 全险；综合险
!.+"4TF All Sales Record for Stock Market 《股票市场成交报告》
_IYY08&(r Allied Capital Resources Limited 新联财务有限公司
t ]TyXA r~ all-items index [Consumer Price Index] 总指数〔消费物价指数〕
@
u1Q-: allocation letter 拨款信件
hmGdjw t$ allocation of fund 分配款项；预留款项
:k1$g+(lP allocation of profit 利润分配；溢利分配
&LU'.jY allocation warrant 拨款令
d1NE% hg3 allotment 分配；配股
Y MAQ+A ! allotment notice 股份配售通知；配股通知
La}o(7 =s allotment of shares 股份分配
<"I?jgo allowable 可获宽免；免税的
`$9L^Yg,4 allowable business loss 可扣除的营业亏损
qWB%),`j> allowable expenses 可扣税的支出
# ,P(isEZ" allowance 免税额；津贴；备抵；准备金
xzK>Xi? allowance for debts 债项的免税额
A1<k1[5fJ allowance for depreciation by wear and tear 耗损折旧免税额
!3KPwI, allowance for funeral expenses 殡殓费的免税额
slSR=XOG allowance for inflation 为通货膨胀而预留的款项；通胀准备金
*tAqt2{48 allowance for repairs and outgoings 修葺及支出方面的免税额
2k3 z'RLG allowance to debtor 给债务人的津贴
q)Je.6$#X alteration of capital 资本更改
B,0+HoP alternate trustee 候补受托人
fNEz amalgamation 合并
` X qy ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
' PL_~ ambit of charges 征税范围；收费范围
GI4oQcJ amended valuation 经修订的估值
U$$3 'n American Commodities Exchange 美国商品交易所
V~c(]K )- American Express Bank Limited 美国运通银行
R1 qMg+ American Stock Exchange 美国证券交易所
g*r/ u; amortization 摊销
F`D 9Zfd amount due from banks 存放银行同业的款项
'WzUu MCx amount due from banks abroad 存放海外银行同业的款项
P6E1^$e amount due from holding companies 控股公司欠款
J=L` ]XE amount due from local banks 存放本港银行同业的款项
D JJZJ}7 amount due to banks 银行同业的存款
g)N54WV amount due to banks abroad 海外银行同业的存款
YUS?]~XC7x amount due to holding companies 控股公司存款
;q&Z9 lm amount due to local banks 本港银行同业的存款
,^!Zm^4, amount due to outport banks 外埠银行同业的存款
\#_@qHAG amount for note issue 发行纸币的款额
<
[ w++F~ amount of bond 担保契据的款额
d5q 4'6o, amount of consideration 代价款额
j%Gbg J amount of contribution 供款数额
" DzG Bu\ amount of indebtedness 负债款额
DoTs9w|5 amount of principal of the loan 贷款本金额
i/M+t~ amount of rates chargeable 应征差饷数额
_3zU,q m+ amount of share capital 股本额
o 5V`'[c amount of sums assured 承保款额
iGyVG41U amount of variation 变动幅度
j>V"hf amount of vote 拨款数额
I &cX8Tw amount payable 应付款额
TwwIt5_fN amount receivable 应收款额
,io h fZz Amsterdam Stock Exchange 阿姆斯特丹证券交易所
o[2Y;kP3*P analysis 分析
[5-!d!a|st ancillary risk 附属风险
|H<|{{E annual account 周年帐目；周年帐目报表；年度决算；年结
`lvh\[3^ annual accounting date 年结日期
0v cET( annual allowance 每年免税额；年积金；年度津贴；年津
TR|;,A[%v# annual balance 年度余额
lWIv(%/@ annual disposable income 每年可动用收入
w4`!Te annual estimates 周年预算
Fv;u1Atiw annual fee 年费
wbl ${@ 4 annual general meeting 周年大会
h
F Dze annual growth rate 年增率；每年增长率
r \9:<i8 annual long-term supplement 长期个案每年补助金
2kC^7ZAwu annual pensionable emolument 可供计算退休金的年薪
wiK Cr/ annual report 年报
-wBnwn- Annual Report on the Consumer Price Index 《消费物价指数年报》
*j/ uihY annual return 周年报表；周年申报表；每年报税表格
YlG; A\]k Annual Return Rules 《周年报表规则》
_y|[Z; annual review of consumer prices 每年消费物价回顾
M2a}x+5' annual roll-forward basis 逐年延展方式
Ml8E50t>; annual salary 年薪
M 3)v-" annual statement 年度报表；年度决算表
ZyZl\\8U 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:_ annuitant 年金受益人
S|s3}]g 9 annuity 年金
@ 8 A{ 9i annuity contract 年金合约
%+/f'6kR annuity on human life 人寿年金
9 Zs #Ky/ antecedent debt 先前的债项
IQ o]9Lx ante-dated cheque 倒填日期支票
\-DM-NrZ1U anticipated expenditure 预期开支
@F>[DW]O anticipated net profit 预期纯利
;CLR{t(N#V anticipated revenue 预期收入
[>Ikitow anti-inflation measure 反通货膨胀措施
$ 0ym_6n anti-inflationary stance 反通货膨胀立场
@+[Y0_ apparent deficit 表面赤字
+k# mvPq apparent financial solvency 表面偿债能力
Y=PzN3 apparent partner 表面合伙人
cq- e
c7 application for personal assessment 个人入息课税申请书
F %w\D9+P application of fund 资金应用
?S+/QyjcfJ application to release as liquidator and to destruct the books of accounts and documents
GZ; Z 申请免除清盘人职务及毁灭帐簿与文件
7)g;Wd+H appointed actuary 委任精算师
Vj?*= UL appointed auditor 委任核数师；委任审计师
l!xgtP K appointed trustee 委任的受托人
cYBrRTrI# appointer 委任人
ddGkk@CA apportioned pro rata 按比例分摊
0 V{>)w!Fo apportionment 分配；分摊
qb#V) Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
{ mK pD apportionment formula 分摊方程式
d#x8O4S%i2 apportionment of estate duty 遗产税的分摊
O e0KAn appraisal 估价；评估
L5hQdT/b$ appreciable growth 可观增长
@^w!% ?J appreciable impact 显着影响
sE(X:[Am appreciable increase 可观增长
11n O<WH appreciation 增值；升值
(gs`=H*d; appreciation against other currencies 相对其他货币升值
@B}&62T appreciation of the exchange value of Hong Kong dollar 港元汇值上升
.&aVx] appreciation tax 增值税
PQr#G JG7 appropriation 拨款；拨用；拨付
C?_t8G./_ appropriation account 拨款帐目
]9!Gg Appropriation Bill 拨款法案
@]}Qh;a~ appropriation-in-aid system 补助拨款办法
MVu[gB approved assets 核准资产
gDUoc *+h approved basket stock 认可一篮子证券
C.B8 J"T- approved budget 核准预算
0TuNA\Ug+ approved charitable donation 认可慈善捐款
SLbavP#G approved charitable institution 认可慈善机构
+btP]?04 approved currency 核准货币；认可货币
6|>" 0[4S approved estimates 核准预算
*X"F : 7 approved estimates of expenditure 核准开支预算
|\yDgs%EGy approved overseas insurer 核准海外保险人
VLl&>Pbe- approved overseas trust company 核准海外信托公司
X"]mR7k approved pooled investment fund 核准汇集投资基金
U O{xpY approved provident fund scheme 认可公积金计划
hfP(N_""S approved provision 核准拨款
lcuH] z approved redeemable share 核准可赎回股份
z^ SN#v$ approved regional stock 认可地区性证券
RQ_#rYmT approved retirement scheme 认可退休金计划
r' 97\| approved subordinated loan 核准附属贷款
DVeF (Y3& arbitrage 套戥；套汇；套利
]xVL11p arbitrageur 套戥者；套汇者
'RN"yMv7l arbitrary amount 临时款项
-h .3M0 arrangement 措施；安排；协定
"X!_37kQ arrears 欠款
AH ?MJKY@Z arrears of pay 欠付薪酬
MXu+I,y* arrears of revenue 逾期未收税款；逾期未收的帐项
d3\l9R{} articles of association 组织章程；组织细则；组织章程细则
42H#n]Y Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
[jG uO% ascertainment of profit 确定利润
oG U.U9~! "Asia Clear" “亚洲结算系统”
Jq=>H@il Asia Commercial Bank Ltd. 亚洲商业银行有限公司
~T{d9yNW1 Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
jw6 ng>9 Asian Development Fund [ADF] 亚洲发展基金
hPX2 Bp Asian dollar bond 亚洲美元债券
rUJ SzLy Asian dollar market 亚洲美元市场
YC+ZVp"v Asian dollar rate 亚洲美元利率
'j =PbA Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
p%i
.(A Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
YH:W] asked price 沽盘；喊价；索价；卖方报价
YP@ ?j assessable income 应评税入息
x,@O:e assessable loss 应评税亏损
fjzr8vU}C assessable profit 应评税利润
9Y*Vz QE assessable value 应评税值
374_G?t& assessed profit 估定利润
8~XI7g' 5x assessed value 经评估价值
\ { E;u'F assessment 评税；评定；估价；评税单
w NlV_ assessment number 评税编号；估价编号
m'vOFP)' assessment of additional tax 补加税评税
E].a|4sh assessment of performance 业绩评估；实绩评价
OYCF x2{ Assessor 评税主任
-a#AE|` asset price bubbles 资产价格泡沫
[zO(V`S2 asset-backed securities 具资产保证的证券
F b`7 aFIf assets accretion 资产增值
?R ~Ye assets and liabilities 资产与负债
ob()+p.k K assets betterment statement 资产递增表；资产改进表
#' {PY r assets lending 实物放款；有抵押贷款
aABE= 9Y assets of the company passing on the death 死者去世时转移的公司资产
eWt>^]H~ assets pledged as security for liabilities 用作负债抵押的资产
?&t|?@ assets portfolio 资产投资组合
SGT -B. assets price 资产价格
mfi'>o# assets quality 资产质素
&|,qsDK( assets realization 资产变现
MLDg).5 assets refinancing arrangement 资产再集资安排
/$N#_Xblr assets securitization 资产证券化
QRc=-Wu_( assets situated outside Hong Kong 在香港以外地方的资产
,)\5O0 D6 assets stripping 削减资产；拆卖资产
p9bxhnn| assets value 资产值
"7u"d4h-:( assignee 承让人
jMN@x]6w assignment 转让；转让书；转让契
j~<iTLM assignment of interest 权益转让
6P[O8 assignment of letters patent and trade mark 专利证书及商标转让
~$`YzK^*X assignment of property 物业转让；物业转让书
t7`Pw33#kY assignment right 转让权
[(ib9_`A'1 assignor 转让人
o\V t $ associate 有联系的人；有关连人士；相联者；合伙人；联系人
5~TA(cb5 Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
"I 1M$^8n associate member 附属会员
V$]a&wM<5 associated body corporate 相联法人团体
s)ajy^6'M associated company 相联公司；联属公司
C=f(NpyD6 associated corporation 相联法团
,lG wW8$R Association of Chartered Certified Accountants [ACCA] [United Kingdom]
WYd ,tGz 公认会计师公会〔英国〕
Z["nY&.sI Association of Futures Exchange Brokers 香港期货经纪协会
%^BOYvPx Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
,Onm!LI= association of underwriters 承保人组织
u+T, n assumption of control 接管
GHrT?zEX assurance 担保；保险；转易；转易书
S:T>oFUot assurance of interest 权益的转易
])";Z at 19XX price 按一九ＸＸ年价格计算
n ylIP */ at a discount 按赔价计算；按贴水价格计算；打折扣
~Am
%%$ at a premium 按溢价计算；按升水价格计算
5m;wMW < at call 通知付款；按通知
" 4- Nnm at constant market price 按固定市价计算
m<HjL at constant price 按固定价格计算
*y@]zN PD at cost 按成本计算
WmBnc#>gK at current market price 按当时市价计算；按现时市价计算
V0 &QEul at current price 按当时价格计算；按现时价格计算
/9^0YC;Y* at factor cost 按要素成本计算；按生产要素成本计算
Y2$`o4*3 at money-of-the-day price 按付款当日价格计算
G+yz8@ at or better 按指定或较佳价位〔买卖指令〕
`6F8Kqltr at par 按面值计算；平价
s9dBXfm at sight 见票即付
{ J%$.D(/ at the close 按收市盘
P+l^ Ep8P at the opening 按开市盘
+*~3"ww< attestation 见证；见证条款
LOo# at-the-money option 平价期权
Z
' 96d attorney 受权人；受托代表人
x1ex}_\ attornment 新拥有人承认书
_Dt TG<E attributable profit 可归属利润
p ;01a attributable share value 可归属股份价值
DEp:
vlW@ Auckland Stock Exchange 奥克兰证券交易所
"qp _*Y auction 拍卖
c>k6i?u:X7 auctioneer 拍卖商
cHd39H9 audit 审计；核数
!ry+ r!" Audit Commission 审计署
N%i<DsK.u6 Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
Sg y~Z^ 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〕
P Qay
sdb audit review 帐目审查
M:M<bz V u Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
? +!?$h audited account 审计帐目；经审计的帐目
&^>r<~] audited annual account 经审计的周年帐目
M_uij$1- audited balance sheet 经审计的资产负债表
a
OHA G auditor 核数师；核数主任；审计师
>FhBl\oIi auditor's certificate 核数师证明书；审计师证明书
o8"xoXK5xf auditor's report 核数师报告；审计师报告
Y5 pN KL Aussie bond 澳元债券
_ P+|tW1 austerity budget 紧缩预算
rrq-so1u}
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
' ^AXUb Australia All Ordinaries Index 澳洲所有普通股票指数
7 4UE-H) Australian Dollar [AUD] 澳元
Kj 5f:{Ur Australian Options Market 澳大利亚期权市场
PUArKBYM- Australian Securities Commission 澳洲证券事务监察委员会
9_ $Odc%] Australian Society of Certified Practising Accountants 澳洲执业会计师公会
34+}u, = Australian Stock Exchange 澳大利亚证券交易所
S?<Qa; Austrian Schilling [ATS] 奥地利先令
;c}];ZU 3G authentication 认证；鉴证
=V4!t|( 7 authority to purchase 委托购买证；委购书
n&JP/P 3Y authorization 认可；核准；授权；授权书
- d6> authorization by direction 指示授权
^5F/=TtE G authorization by instruction 指令授权
3~'F^=T.Y authorization by warrant 令状授权
sP !qv"u authorization of unit trust 单位信托的认可
d_hcv|% authorized agent 指定代理人
g#*N@83C authorized capital 法定资本
omu &:)
g authorized clerk 出市员
r8$TT\?~ authorized dealer 认可交易商
b.+\qaR authorized financial institution 认可财务机构
t p&iOP6O authorized fund 认可基金
J>Ha$1}u/ authorized fund house 获授权的基金公司；认可基金公司
<NO~TBH F authorized institution 认可机构
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" < authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
\h4y,sl authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
7\ lb+^$ authorized insurer 获授权保险人；获认可承保人
[OSUARm
v authorized investment 特准投资项目
RCr: 2
Iz authorized person 获授权人
Y'9deX+ authorized representative 获授权代表
|Rc#Q<Vh| authorized share capital 法定股本
=\.|' automated quotation system 自动报价系统
v;7u"9t Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
?9cy5z[ 自动交易系统〔香港期货交易所有限公司〕
-M}iDBJx># automatic adjustment mechanism 自动调整机制
E%N ]t} }[ automatic adjustment system 自动调整系统
TPuzL(ws Automatic Clearing House 自动票据交换所
lVHJ}(<'p automatic exchange rates accumulation system 自动化汇率累集系统
QNY{ p k Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
7_,X9^z automatic teller machine [ATM] 自动柜员机
oZCO$a autopay 自动转帐
_JS'~ JO3{ available assets 可用资产
so*7LM?ib> available fiscal reserve 现存财政储备
Yc}b& available profit 可用利润
1A `u0Y$g Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
V'B 6C#jT average 平均；平均数；海损
AyDK-8a average basic salary 平均基本薪金
yI)2:Ca* average consumer expenditure 平均消费开支；一般消费开支
J$o J average cost 平均成本
2#!D" F average cost of land production 增辟土地平均成本
eJ'ojc3 average daily turnover 平均每日成交额
D? ($R9t average daily wage rate 平均每日工资率
Nbda P {{ average expenditure pattern 平均开支模式
X%sc :V
average growth rate 平均增长率
/+iaw~={" average net fixed assets 固定资产平均净值
'E9jv4E$n average of relatives 相对价格平均数
P<1zXs.H average price 平均价格
?`xId;}J#7 average propensity to consume 平均消费倾向；一般消费倾向
VQyDd~Za average propensity to save 平均储蓄倾向；一般储蓄倾向
sx;1V{|g average rate 平均率
e=U7w7(s9 average revenue 平均收入；平均收益
R= l/ EK average stock 平均库存；平均存货
P06K0Fxf average yearly rent 平均年租
P&K~wP] avoidance of double taxation 避免双重课税
[M . Vu avoidance of tax 避税
