A:
hb9e6Cc A share Ａ股；甲类股份
zpV@{%VSj abatement of tax 减税；减扣免税额
" nP mQ ABN AMRO Bank N.V. 荷兰银行
:y== O4 above-the-line expenditure 线上项目支出；经常预算支出
]sjYxe above-the-line receipt 线上项目收入；经常预算收入
^m;dEe&@F ABSA Asia Limited 南非联合亚洲有限公司
` wuA}v3! absolute change 绝对数值变更
\ {AxDk{z# absolute expenditure 实际开支
r5jiB L~ absolute guideline figure 绝对准则数字
>!s = f absolute interest 绝对权益
v_)a=I%o&2 absolute order of discharge 绝对破产解除令
I MIZ #/ absolute profit margin 绝对利润幅度
Fh9%5-t:J absolute value 实值；绝对值
SlB,?R 2 absolutely vested interest 绝对既得权益
R $HI JM absorbed cost 已吸收成本；已分摊成本
j / 4N absorption 吸收；分摊；合并
_IuEa\> absorption rate 吸收率；摊配率；分摊率
},KY9w ACB Finance Limited 亚洲商业财务有限公司
/e1m1 B acceptable form of reciprocity 合理的互惠条件
@=,2 {JF*6 acceptable rate 适当利率；适当汇率
)f1<-a"D| acceptance agreement 承兑协议
z~Ph=1O>p acceptance for honour 参加承兑
X0 O0Y>" acceptor 承兑人；接受人；受票人
.j:.?v acceptor for honour 参加承兑人
fzO4S^mTo8 accident insurance 意外保险
AFcsbw Accident Insurance Association of Hong Kong 香港意外保险公会
CP_ ?DyWU accident insurance scheme 意外保险计划
L&=j O0_ accident year basis 意外年度基准
A`v (hBM accommodation 通融；贷款
%VOn;_Q*B accommodation bill 通融票据；空头票据
j}u Fp|df< accommodation party 汇票代发人
,B%M P<Rz1 account balance 帐户余额；帐户结余
xB_F?d40T5 account book 帐簿
#/ $}zl account collected in advance 预收款项
E{kh)- account current book 往来帐簿
AWHB^}!} account of after-acquired property 事后取得的财产报告
aehGT | account of defaulter 拖欠帐目
m(>_C~rGN account payable 应付帐款
OSk:njyC[ account payee only [A/C payee only] 只可转帐；存入收款人帐户
v+U (
# " account receivable 应收帐款
RBIf6ox dE account receivable report 应收帐款报表
2
*IF account statement 结单；帐单；会计财务报表
=]&?(Gq account title 帐户名称；会计科目
LI_>fuv"8 accountant's report 会计师报告
$C0Nv Jf Accountant's Report Rules 会计师报告规则
sUN>uroi ! accounting and auditing procedure 会计与审计程序；会计与核数程序
>8Wvz.Nq/ Accounting Arrangements 《会计安排》
"'h?O*V]u{ accounting basis 会计基础
$gT+Ue|7 accounting by Official Receiver 破产管理署署长呈交的帐目
jXvG L Accounting Circular 《会计通告》
p.^mOkpt accounting class 会计类别
Z m9 e|J accounting date 记帐日期；会计结算日期
UZ0fw@R M accounting for money 款项核算
;"SnCBt:> Accounting Officer 会计主任
2|@@xF accounting period 会计报告期；会计期
})!d4EcZf accounting policy 会计政策；会计方针
G3n* bv accounting practice 会计惯例
*T"JO | accounting principle 会计准则
c|3% 0=,` accounting record 会计记录
Hy5_iYP5 accounting report 会计报告
T0s7aw[zm Accounting Services Branch [Treasury] 会计事务部〔库务署〕
%^[45 e Accounting Society of China 中国会计学会
S> O fUrt accounting statement 会计报表
Kdh(vNB> accounting system 会计制度；会计系统
TJ[C,ic=D accounting transaction 会计事项；帐务交易
:bI4HXT3 accounting treatment 会计处理
}3 :DJ(Y accounting year 会计年度
3#huC=zbf accretion 增值；添加
>C y accrual 应计项目；应累算数目
=MDir $1Z accrual basis 应计制；权责发生制
]UKKy2r. accrual basis accounting 应计制会计；权责发生制会计
U^vQr%ha accrue 应累算；应计
s^ rO I~ accrued benefit 应累算利益
ZOc1 v j accrued charges 应计费用
fiOc;d8 accrued cumulative preference share dividend 应累算的累积优先股股息
8T92;.~( accrued expenses 应累算费用
J~ KWn. accrued interest payable 应付利息；应计未付利息
x3=W{Fv@4 accrued interest receivable 应收利息；应计未收利息
^6[KzE#* accrued right 累算权益
}uo5rB5D accruing profit 应累算的利润
95B w;U3E accumulated fiscal reserve 累积财政储备
1}#v<b$ accumulated profit 累积利润；滚存溢利
q9 .)p accumulated reserve 累积储备
I Gv_s+O-* accumulation of surplus income 累积收益盈余
/]"&E"X" acquired assets 既得资产
>JwdVy^ acquisition 收购；购置；取得
r@FdxsCnGM acquisition cost 购置成本
H`q" _p: acquisition expenses 购置费用
9 tkj:8_ acquisition of 100% interest 收购全部股权
&?>h#H222 acquisition of control 取得控制权
Cnd70tbD ) acquisition of fixed assets 购置固定资产
$'e;ScH acquisition of shell “买壳”
rB;` &)- acquisition price 收购价
%])- +T act of God 天灾
y[[f?rxz> acting partner 执事合伙人
txQyHQ) @ active market 买卖活跃的市场；交投畅旺的市场；旺市
Z
l.}= active partner 积极参与的合伙人
EQ`;=I3J9y active trading 交投活跃
kf\n
actual circulation 实际流通
wVkms actual cost 实际成本
'< ~r V actual expenditure 实际开支；实际支出
w]]`/` actual income 实际入息；实际收入；实际收益
d=V4,:=S actual market 现货市场
)~xL_yW_X actual price 现货价；实际价格
IF~i* actual profit 实际利润
m 7 6**X actual quotation 实盘；实际价位；实际报价
6g4CUP'Y actual year basis 按实际年度计算
q9o =,[ actuals 实货
{ 6Lkh actuarial investigation 精算调查
D
7 l&L actuarial principle 精算原则
L >+g;GJ actuarial report 精算师报告
J XKps#,(# Actuarial Society of Hong Kong 香港精算学会
!Sr^4R +Z actuarial valuation 精算师估值
9UTWq 7KJ actuary 精算师
xal,j* ad referendum agreement 暂定协议；有待覆核的协定
E{gu3 9 D ad valorem duty 从价税；按值征税
c: I1XC ad valorem duty system 从价税制
vR`-iRQ?_ ad valorem fee 从价费
*}R5=r0 ad valorem tariff 从价关税
nL!h hseH additional allowance 额外免税额
S!.aBAW additional amount for unexpired risk 未过期风险的额外款额
u^a\02aV[ additional assessable profit 补加应评税利润
3U<\y 6/ additional assessment 补加评税
& tQHxiDX additional commitment 额外承担
S+>&O3m additional commitment vote 额外承担拨款
~-x8@ / additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
zMs]9o additional dependent parent allowance 供养父母额外免税额
}l$M%Ps!a additional provision 额外拨款
qY\zZ additional stamp duty 附加印花税
jENarB ^As additional tax 补加税罚款；补加税款
g! ~&PT)* Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
^% BD adjudged bankrupt 被裁定破产
i,rP /A^q adjudicated bankrupt 裁定破产人
!jY/}M~F1 adjudication fee 裁定费；评定印花税额手续费；评估契据费
Jpg _$~k adjudication of bankruptcy 裁定破产；宣告破产
$de_> adjudication of insolvency 裁定无力偿还债务
1 6;l,@ adjusted actual 经调整的实数；调整后的实数
z: 9 adjusted current assets 经调整的流动资产；调整后的流动资产
k/AcXU%O+ adjusted figure 经调整的数字；调整后的数额
l2GMVAca adjusted liabilities 经调整的负债；调整后的负债
]Vhh x`0 adjusted loss 经调整的亏损；调整后的亏损
GJWC}$#T 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
/k<*!H]KSg adjusted profit 经调整的利润；调整后的利润
TFbCJ@X adjusted surplus 经调整的盈余额；调整后的盈余额
A}C&WT~ adjusted value 经调整的价值；调整后的价值
U y ^Hh4| adjustment 调整；修订；理算〔保险〕
AKx\U?ei7 adjustment centre 调剂中心
dgd&ymRm
: adjustment lag 调整过程的时间差距；调整时差
{l{ p adjustment mechanism 调整机制
2T5@~^:7u adjustment of loss 亏损调整
s=#IoNh adjustment process 调整过程；调整程序
qM3^)U2 adjustment range 调整幅度
%_u*5,w administered exchange rate 受管制汇率
: i0xer Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
a8M.EFa: administration expenses 行政费用
G+4a%?J H administration fee 手续费；行政费
0K>rc1dy administration in bankruptcy 破产管理
9F0B-aZ administration order 遗产管理令
7}Z.g9< administrator 管理人；遗产管理人
QI~s~ j administrator of the estate 遗产管理人
R*.X bkW~ admission of debt 债项承认书
g _;5" admission of proof 接纳债权证明
W6'+#Fp advance 放贷款项；垫付款项；预支款项；预付款项
B;4hI? advance account 暂支帐目；预付款帐户
-qfd)A6] advance compensation 预付补偿金
9 UOx ~Ty advance from shareholder 股东垫款
1 j o.d advance pending reimbursement 预支以待日后付还
%_M B - advanced economy 先进经济体系
~U*2h =] advancement 预付；预付财产
^*C6]*C}te advances warrant 垫款令
<9-tA\`8N advancing 贷出
3Zsqx =w adverse balance 逆差
dDW],d}B; adverse exchange 逆汇
RUf,)]Vvk advertisement addressed to shareholders 在报章刊登的致股东通告
U"-mLv"| advice for collection 托收通知书
&N0W! advice of drawing 提款通知书；汇票通知书
Mp7 5 L5 advice of payment 付款通知
25ul,t_Du Advisory Committee [Securities and Futures Commission]
s .^9;%@$J 谘询委员会〔证券及期货事务监察委员会〕
%xxe U Advisory Committee on Diversification 经济多元化谘询委员会
Bp^> R`, affidavit 誓章；遗产申报誓章
*Dh.'bB! affidavit of no receipt 述明无收款的誓章
T1PWFw\GH affiliate 联号；联营公司；附属公司
b9 EJLD affiliated company 附属公司；联号；联营公司
;Iw'TF affirmation [estate duty] 非宗教式宣誓〔遗产税〕
ec1snMY affordability 负担能力
gtJ^8khME African Development Bank [AfDB] 非洲开发银行
]gTa TY after-acquired property 事后取得的财产
( NjX?^ after-hours dealing 市后交易
x0.&fCh% after-tax profit 税后盈利；税后利润；税后溢利
z-[Jbjhd agency agreement 代理协议
S7aS Ut! agency expenses 代理机构的开支
$f1L<euH agency fee 代理费
De tBZ . Agency Law 《代理法》
1}S_CR4XBs agent 代理人；承销人
Y+upZ@Ga agent of company 公司代理人
)%X\5]w` agent's fee 代理人费；经纪费
ksDG8^9 >] aggregate 总计；总数；总体数字
?jw)%{iKYV aggregate amount 总款额；总额
b_V)]>v+ aggregate assets and liabilities 总体资产与负债
<n }=zu aggregate at constant price 按固定价格计算的总体数字
":]O3 D{r aggregate demand 总需求
rorzxp{ aggregate gross position 总持仓量
HH^ {,53% aggregate limit 总限额
\Zo o9Wy
aggregate of salaries tax 合计薪俸税
!"2 OcDFx aggregate performance 总体表现；总体业绩
\nkqp
aggregate supply 总体供应
&o4L;A#& aggregate surplus 总盈余
_I{&5V~z aggregate total 整体总额
b% $S6. aggregate value 总值；合计价值
H/)= aggregated basis 合计基准
A
,LAA $ aggregated net chargeable income 合计应课税入息实额
C+5^ [V aggregation 合并计算；合计；总和
dUb(C1h aggregation of incomes of husband and wife 夫妇入息合并计算
L 8bq3Q'p aggregation of property 财产的总和
"%f>/k;!h. agio 差价；贴水
OFRzz G@ 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》
k% In
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
JB%6G|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》
MM'<uy Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
d /t'N-m 《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》
-2
t Z Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
`R:<(: 《香港政府和大韩民国政府关于相互促进和保护投资协定》
Q7=J[,V: 2 agreement for a settlement 授产协议
_rs#h) agreement for assignment 转让协议
TlBLG.-^ agreement for sale 售卖协议；买卖协议
/cI]Z^& agreement for sale and purchase 买卖协议
k[v n: agreement for the payment of interest 支付利息协议
v Z]gb $ agreement for the repayment of money 还款协议
{B\.8)&8 agreement of reinsurance 再保险协议
&-cI| Agricultural Bank of China 中国农业银行
MIR17%G air passenger departure tax 飞机乘客离境税
Q&QR{ ?PMD Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
7/*; rT airport tax 机场税
oAvJ"JH@i alcohol duty 酒精税
oR-_=U^ alienation 让与；让渡；转让
]|[xY8 5} alimony 生活费；赡养费
| 0qk All Ordinaries Index [AOI] 所有普通股指数
0-|1 }/{4 all risks 全险；综合险
H>DJ-lG( All Sales Record for Stock Market 《股票市场成交报告》
N_gjOE`x5 Allied Capital Resources Limited 新联财务有限公司
(Nik( Oyj" all-items index [Consumer Price Index] 总指数〔消费物价指数〕
-\NB*|9m| allocation letter 拨款信件
'Y
vW|Iq allocation of fund 分配款项；预留款项
3\(s=- vh allocation of profit 利润分配；溢利分配
/itO xrA allocation warrant 拨款令
.}Z mqz[ allotment 分配；配股
]/$tt@h allotment notice 股份配售通知；配股通知
'rR\H 2b
allotment of shares 股份分配
;m`I}h< allowable 可获宽免；免税的
}kOhwT8sI allowable business loss 可扣除的营业亏损
klch!m=d allowable expenses 可扣税的支出
J2 5>t^ allowance 免税额；津贴；备抵；准备金
(nE$};c<b2 allowance for debts 债项的免税额
wfZ 'T#1 allowance for depreciation by wear and tear 耗损折旧免税额
Ak_;GvC! allowance for funeral expenses 殡殓费的免税额
U;jk+i allowance for inflation 为通货膨胀而预留的款项；通胀准备金
o9~qJnB/O allowance for repairs and outgoings 修葺及支出方面的免税额
h M8 G"b allowance to debtor 给债务人的津贴
U-lN_? alteration of capital 资本更改
uq 6T|Zm alternate trustee 候补受托人
T.1z<l"" amalgamation 合并
6=')*_~/ ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
lA]u8+gX d ambit of charges 征税范围；收费范围
d!gm4hQhl amended valuation 经修订的估值
Q|v=W C6 American Commodities Exchange 美国商品交易所
V_
]4UE American Express Bank Limited 美国运通银行
2j"%}& American Stock Exchange 美国证券交易所
r{<u\>6X>P amortization 摊销
#%{\59/w amount due from banks 存放银行同业的款项
3Q;^X(Ml* amount due from banks abroad 存放海外银行同业的款项
huq6rA/i amount due from holding companies 控股公司欠款
hC o&SRC/5 amount due from local banks 存放本港银行同业的款项
JI*ikco- amount due to banks 银行同业的存款
y NDyh amount due to banks abroad 海外银行同业的存款
lN1zfM amount due to holding companies 控股公司存款
A?7%q^;E amount due to local banks 本港银行同业的存款
NK4 ven7/ amount due to outport banks 外埠银行同业的存款
`r]Cd
{G amount for note issue 发行纸币的款额
{(tE p r amount of bond 担保契据的款额
$PTedJ}*Y amount of consideration 代价款额
7H[+iS0 amount of contribution 供款数额
g
S a ,A amount of indebtedness 负债款额
#!hpe^t amount of principal of the loan 贷款本金额
tlcA\+%) amount of rates chargeable 应征差饷数额
}6S4yepl amount of share capital 股本额
>`NM?KP s amount of sums assured 承保款额
? {&#l2 amount of variation 变动幅度
m+u>%Ys` amount of vote 拨款数额
)5&m:R9 amount payable 应付款额
vEgJmHv; amount receivable 应收款额
J}YI-t Amsterdam Stock Exchange 阿姆斯特丹证券交易所
E"" /dC:B analysis 分析
?"C ]h s ancillary risk 附属风险
\E#r[9F{ annual account 周年帐目；周年帐目报表；年度决算；年结
&U,f~KJ annual accounting date 年结日期
oqY?#p/ annual allowance 每年免税额；年积金；年度津贴；年津
Xoik%T- annual balance 年度余额
b%_QL3 m6 annual disposable income 每年可动用收入
Q3/q%#q> annual estimates 周年预算
9M!_D?+ P? annual fee 年费
57j:Lw~
annual general meeting 周年大会
~/#?OLj(T annual growth rate 年增率；每年增长率
ke4 q$pD annual long-term supplement 长期个案每年补助金
L;f=\q"g annual pensionable emolument 可供计算退休金的年薪
JDhA{VN6 annual report 年报
j)]'kg Annual Report on the Consumer Price Index 《消费物价指数年报》
nAX |=q p# annual return 周年报表；周年申报表；每年报税表格
pIrAGA; Annual Return Rules 《周年报表规则》
D!<$uAT annual review of consumer prices 每年消费物价回顾
0 /kbxpih annual roll-forward basis 逐年延展方式
CX:^]wY annual salary 年薪
zHU#Jjc_b annual statement 年度报表；年度决算表
^t wv0>vEo Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
woT" 9_tN annuitant 年金受益人
2+P3Sii annuity 年金
Mb9q<4 annuity contract 年金合约
/Z% ?; annuity on human life 人寿年金
k}O|4*.BT antecedent debt 先前的债项
9D|
FqU | ante-dated cheque 倒填日期支票
R utW{wh anticipated expenditure 预期开支
.kYzB.3@] anticipated net profit 预期纯利
+Va?wAnr anticipated revenue 预期收入
,-1$Vh@wM anti-inflation measure 反通货膨胀措施
GS$k anti-inflationary stance 反通货膨胀立场
w|Mj8Lc+ apparent deficit 表面赤字
e7?W VV, apparent financial solvency 表面偿债能力
A,og9 <+j- apparent partner 表面合伙人
lxmS.C application for personal assessment 个人入息课税申请书
. {;!bw application of fund 资金应用
<s2l*mc application to release as liquidator and to destruct the books of accounts and documents
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Dp 申请免除清盘人职务及毁灭帐簿与文件
V *m )h appointed actuary 委任精算师
XH2 SE eh appointed auditor 委任核数师；委任审计师
#wd \& appointed trustee 委任的受托人
.;F+ QP0 appointer 委任人
N 4v)0 apportioned pro rata 按比例分摊
2(rZ@W l apportionment 分配；分摊
&B 2c]GoW Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
w2,T.3DT apportionment formula 分摊方程式
=%u|8Ea*` apportionment of estate duty 遗产税的分摊
c@^:tB appraisal 估价；评估
F@*lR(4C appreciable growth 可观增长
?% X9XH/! appreciable impact 显着影响
`%XgGHiE appreciable increase 可观增长
^kD ? 0Fm appreciation 增值；升值
^VIUXa appreciation against other currencies 相对其他货币升值
G9 a%N appreciation of the exchange value of Hong Kong dollar 港元汇值上升
M"vcF5q appreciation tax 增值税
c6uKK h> appropriation 拨款；拨用；拨付
}F`Tp8/&j appropriation account 拨款帐目
6C0_. = 7# Appropriation Bill 拨款法案
oto od appropriation-in-aid system 补助拨款办法
"[?/I3 {E approved assets 核准资产
?xo,)`` approved basket stock 认可一篮子证券
i]-g O approved budget 核准预算
F^NR qE approved charitable donation 认可慈善捐款
ZYt
__N approved charitable institution 认可慈善机构
55cldo approved currency 核准货币；认可货币
]6;AK\9TM approved estimates 核准预算
7 , 13g) approved estimates of expenditure 核准开支预算
9HE(*S approved overseas insurer 核准海外保险人
G}-.xj] approved overseas trust company 核准海外信托公司
?|7+cz$g approved pooled investment fund 核准汇集投资基金
D{4hNO approved provident fund scheme 认可公积金计划
Uaj=}p\+.p approved provision 核准拨款
L@4zuzmlb approved redeemable share 核准可赎回股份
LA?\~rh! approved regional stock 认可地区性证券
b:QFD| approved retirement scheme 认可退休金计划
| Hm'.- approved subordinated loan 核准附属贷款
iXm||?Rnx arbitrage 套戥；套汇；套利
,?`1ve_K< arbitrageur 套戥者；套汇者
I eB6r+4| arbitrary amount 临时款项
NslA/"* arrangement 措施；安排；协定
m3(T0.j0P arrears 欠款
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*>zGc arrears of pay 欠付薪酬
:]^P ^khK arrears of revenue 逾期未收税款；逾期未收的帐项
P{Z71a5 articles of association 组织章程；组织细则；组织章程细则
8$v7|S6 z Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
W^ :/0WR ascertainment of profit 确定利润
z ^/ GTY "Asia Clear" “亚洲结算系统”
]Z-oUO
Z<k Asia Commercial Bank Ltd. 亚洲商业银行有限公司
0GYEt Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
"k<:a2R Asian Development Fund [ADF] 亚洲发展基金
1 (i>Vt.+ Asian dollar bond 亚洲美元债券
6{$dFwl Asian dollar market 亚洲美元市场
bQy%$7UmX, Asian dollar rate 亚洲美元利率
P082.:q" Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
2E2}|:
||& Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
'^l^gW/|\ asked price 沽盘；喊价；索价；卖方报价
i
f<<lq assessable income 应评税入息
]X~g@O{>_ assessable loss 应评税亏损
)h0 E$ * assessable profit 应评税利润
=]QH78\3 assessable value 应评税值
7Hl_[n| assessed profit 估定利润
^CPfo/! assessed value 经评估价值
M91lV(Z assessment 评税；评定；估价；评税单
o$ce1LO?|N assessment number 评税编号；估价编号
KF_Wu}q
d assessment of additional tax 补加税评税
^A[`NYK assessment of performance 业绩评估；实绩评价
'98h<(@ ] Assessor 评税主任
~{vdP=/WP asset price bubbles 资产价格泡沫
Mg QU6O< asset-backed securities 具资产保证的证券
"-n%8 74IT assets accretion 资产增值
3> #mO}\ assets and liabilities 资产与负债
6eT'[Umx assets betterment statement 资产递增表；资产改进表
GWInN8.5 assets lending 实物放款；有抵押贷款
ZGpTw[5ql assets of the company passing on the death 死者去世时转移的公司资产
@pG lWw9* assets pledged as security for liabilities 用作负债抵押的资产
uT} TSwgp assets portfolio 资产投资组合
bfJ`}xl(8 assets price 资产价格
6rQpK&Jx assets quality 资产质素
v$m[#&O^V? assets realization 资产变现
0 BCGJFZ{ assets refinancing arrangement 资产再集资安排
OJsd[l3xR assets securitization 资产证券化
m6r )Z5}f assets situated outside Hong Kong 在香港以外地方的资产
XLmMK{gs assets stripping 削减资产；拆卖资产
o~x39 assets value 资产值
]rg+n c3 assignee 承让人
Px# QZZ assignment 转让；转让书；转让契
[Hj'nA^ assignment of interest 权益转让
qX+gG",8 assignment of letters patent and trade mark 专利证书及商标转让
cvUut^CdK assignment of property 物业转让；物业转让书
A3$aMCwKd assignment right 转让权
8F ^,8kIR assignor 转让人
R F5q5 <0 associate 有联系的人；有关连人士；相联者；合伙人；联系人
|R;l5ZKvV Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
^ Y7 /Ow associate member 附属会员
F[kW:-ne@Z associated body corporate 相联法人团体
zZ9<4"CIk associated company 相联公司；联属公司
9*|3E"Vr associated corporation 相联法团
%md^S
| Association of Chartered Certified Accountants [ACCA] [United Kingdom]
V 7l{hEo3? 公认会计师公会〔英国〕
}11`98>B6: Association of Futures Exchange Brokers 香港期货经纪协会
%i&/$0.8 Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
M7DLs;sD association of underwriters 承保人组织
FGwnESCC assumption of control 接管
:5S |x/ assurance 担保；保险；转易；转易书
x$n~f:1Y assurance of interest 权益的转易
7<:Wq=e!r at 19XX price 按一九ＸＸ年价格计算
3_MS'&M at a discount 按赔价计算；按贴水价格计算；打折扣
V[Rrst0yo at a premium 按溢价计算；按升水价格计算
`(,*IK a at call 通知付款；按通知
{@V3?pG?p at constant market price 按固定市价计算
} xb_ s at constant price 按固定价格计算
z,b X.*.- at cost 按成本计算
g. ?*F#2 at current market price 按当时市价计算；按现时市价计算
TH>?Gi) " at current price 按当时价格计算；按现时价格计算
o8'Mks at factor cost 按要素成本计算；按生产要素成本计算
V5O=i MP at money-of-the-day price 按付款当日价格计算
ySQ-!fQnP at or better 按指定或较佳价位〔买卖指令〕
fJWxJSdi at par 按面值计算；平价
rg5]`- != at sight 见票即付
R3j#WgltP at the close 按收市盘
m-ph } at the opening 按开市盘
0\'Q&oTo attestation 见证；见证条款
3e%l8@R@ at-the-money option 平价期权
eA?uny
f2r attorney 受权人；受托代表人
-R&E ,X7N attornment 新拥有人承认书
q9^Y ?` attributable profit 可归属利润
Kx- s0cw attributable share value 可归属股份价值
f6B-~x<l Auckland Stock Exchange 奥克兰证券交易所
\\S/ NA auction 拍卖
fey*la Xq auctioneer 拍卖商
n @ &"+ audit 审计；核数
*BLe3dok( Audit Commission 审计署
m_m8c8{Y Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
I7dm \|# 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〕
zb;(?!Bd# audit review 帐目审查
Q(|PZn g Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
o)%-l4S audited account 审计帐目；经审计的帐目
,-(T"Ph < audited annual account 经审计的周年帐目
id;#{O $ audited balance sheet 经审计的资产负债表
b96t0w!cs auditor 核数师；核数主任；审计师
7uPZuXHxcu auditor's certificate 核数师证明书；审计师证明书
r$GPYyHK auditor's report 核数师报告；审计师报告
l'*^$qc Aussie bond 澳元债券
U*3A M_w austerity budget 紧缩预算
R :'Ou:Mh Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
)MWUS;O< Australia All Ordinaries Index 澳洲所有普通股票指数
A%B gp?B Australian Dollar [AUD] 澳元
z\fW )/ Australian Options Market 澳大利亚期权市场
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r Australian Securities Commission 澳洲证券事务监察委员会
+yf(Rs)! Australian Society of Certified Practising Accountants 澳洲执业会计师公会
GilQtd3\ Australian Stock Exchange 澳大利亚证券交易所
A~Z6jK Austrian Schilling [ATS] 奥地利先令
1, "I= authentication 认证；鉴证
~+O `9 & authority to purchase 委托购买证；委购书
4\LZD{ authorization 认可；核准；授权；授权书
rv9B}%e authorization by direction 指示授权
#NvQmz?J? authorization by instruction 指令授权
b TLMd$ authorization by warrant 令状授权
FXP6z HsV authorization of unit trust 单位信托的认可
b?_e+:\UV authorized agent 指定代理人
Ih.rC>)rx authorized capital 法定资本
Y5dD |]F | authorized clerk 出市员
6'xomRpYN authorized dealer 认可交易商
YD&|1h authorized financial institution 认可财务机构
F9( ._ow[ authorized fund 认可基金
GX4QaT% authorized fund house 获授权的基金公司；认可基金公司
Z_H?WGO authorized institution 认可机构
@#RuSc authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
Rn`ld@=p[ authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
'lJEHz\ authorized insurer 获授权保险人；获认可承保人
?X\3&Ujy$ authorized investment 特准投资项目
`|$'g^eCL authorized person 获授权人
{5^ K Xj$B authorized representative 获授权代表
\6{krn| authorized share capital 法定股本
qysTjGwa] automated quotation system 自动报价系统
iI5+P`sE&J Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
f UC9 -?(K 自动交易系统〔香港期货交易所有限公司〕
L0rip5[;d automatic adjustment mechanism 自动调整机制
d/3J' (cq automatic adjustment system 自动调整系统
XC[]E) 8 Automatic Clearing House 自动票据交换所
eR:b=%T8 automatic exchange rates accumulation system 自动化汇率累集系统
HTmI1 Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
^Ye\u 1n4 automatic teller machine [ATM] 自动柜员机
GCDwWCxh autopay 自动转帐
p SHSgd ~& available assets 可用资产
#j;Tb2&w available fiscal reserve 现存财政储备
|%
z ^N* available profit 可用利润
f-;$0mTQ Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
0n
Y6A~ average 平均；平均数；海损
:Sr?6FPc average basic salary 平均基本薪金
~+yZfOcw average consumer expenditure 平均消费开支；一般消费开支
_V@WNo%B average cost 平均成本
HBH$
average cost of land production 增辟土地平均成本
xc9Y M0B& average daily turnover 平均每日成交额
@@I7$* average daily wage rate 平均每日工资率
s~*}0-lS average expenditure pattern 平均开支模式
7kKuZW@K- average growth rate 平均增长率
0 ZMJ(C average net fixed assets 固定资产平均净值
M=O Cz gj average of relatives 相对价格平均数
v??TJ^1 average price 平均价格
,P{m k%=9 average propensity to consume 平均消费倾向；一般消费倾向
x H-X|N average propensity to save 平均储蓄倾向；一般储蓄倾向
f-Jbs`(+ average rate 平均率
)qL&%xz average revenue 平均收入；平均收益
:ygWNK[ 6D average stock 平均库存；平均存货
>ys[I0bo average yearly rent 平均年租
! QM.P
t7c avoidance of double taxation 避免双重课税
j~;;l!({i avoidance of tax 避税
