A:
*t RJ= A share Ａ股；甲类股份
Tj:+:B(HB abatement of tax 减税；减扣免税额
^~BJu#uVyy ABN AMRO Bank N.V. 荷兰银行
0QC*Z ( above-the-line expenditure 线上项目支出；经常预算支出
b17p; wS above-the-line receipt 线上项目收入；经常预算收入
G>:l(PW: ABSA Asia Limited 南非联合亚洲有限公司
#Q'i/|g absolute change 绝对数值变更
B]*&l RR absolute expenditure 实际开支
gmLw. |- absolute guideline figure 绝对准则数字
\Z+v\5nmO absolute interest 绝对权益
}ZYK 3F absolute order of discharge 绝对破产解除令
n1sH`C[c absolute profit margin 绝对利润幅度
`=-}S+ absolute value 实值；绝对值
$S,Uoh absolutely vested interest 绝对既得权益
6_XX[.% absorbed cost 已吸收成本；已分摊成本
T7W+K7kbI absorption 吸收；分摊；合并
*ac #wEd absorption rate 吸收率；摊配率；分摊率
`M7 ){ ACB Finance Limited 亚洲商业财务有限公司
e6F:['j acceptable form of reciprocity 合理的互惠条件
FswFY7
8 acceptable rate 适当利率；适当汇率
>F-J}P acceptance agreement 承兑协议
._FgQ` `PL acceptance for honour 参加承兑
v(: VUo]H acceptor 承兑人；接受人；受票人
Zfb:>J@h6 acceptor for honour 参加承兑人
Dd SUB accident insurance 意外保险
RhQ Ol9 Accident Insurance Association of Hong Kong 香港意外保险公会
Ix *KL=MG accident insurance scheme 意外保险计划
'HqAm$V+ accident year basis 意外年度基准
>_F& oA# accommodation 通融；贷款
y Y"%6k,ZB accommodation bill 通融票据；空头票据
#;mZ3[+i5 accommodation party 汇票代发人
Oi7=z?+j account balance 帐户余额；帐户结余
;<&s _C3 account book 帐簿
Tu6he8Q- account collected in advance 预收款项
p! Gf ^ account current book 往来帐簿
?` `+ OH account of after-acquired property 事后取得的财产报告
6@I7UL > account of defaulter 拖欠帐目
TTOd0a account payable 应付帐款
Q'|cOQ X account payee only [A/C payee only] 只可转帐；存入收款人帐户
G*"N}M1) account receivable 应收帐款
Hb]7>[L account receivable report 应收帐款报表
kb%W3c9HO account statement 结单；帐单；会计财务报表
Q z/pz_} account title 帐户名称；会计科目
8F[j}.8q accountant's report 会计师报告
cnIy*!cJs Accountant's Report Rules 会计师报告规则
) (ma accounting and auditing procedure 会计与审计程序；会计与核数程序
Gf%o|kX] Accounting Arrangements 《会计安排》
`8y & accounting basis 会计基础
k~vmHb accounting by Official Receiver 破产管理署署长呈交的帐目
Gg; #U` Accounting Circular 《会计通告》
KBJ|P^W5j accounting class 会计类别
P'
J_:\ accounting date 记帐日期；会计结算日期
@+{S-iD" accounting for money 款项核算
uY;/3 ?k& Accounting Officer 会计主任
/kJ*WA?J accounting period 会计报告期；会计期
M>]%Iu accounting policy 会计政策；会计方针
\JyWKET::_ accounting practice 会计惯例
=x^I 5Pn accounting principle 会计准则
/=3g-$o{` accounting record 会计记录
H a/\&Z( accounting report 会计报告
3>jz3>v@ Accounting Services Branch [Treasury] 会计事务部〔库务署〕
_ssHRbE Accounting Society of China 中国会计学会
NeK:[Q@j e accounting statement 会计报表
i#-Jl7V[a accounting system 会计制度；会计系统
#dl8+ accounting transaction 会计事项；帐务交易
ow$#kQ&R O accounting treatment 会计处理
@O3w4Zs accounting year 会计年度
w_ {z" VeD accretion 增值；添加
7}lZa~/ accrual 应计项目；应累算数目
NMj `wQ`M+ accrual basis 应计制；权责发生制
HOUyB's' accrual basis accounting 应计制会计；权责发生制会计
/f6]XP\'`+ accrue 应累算；应计
>WD^)W fa accrued benefit 应累算利益
I{ Kc{MXn accrued charges 应计费用
2fLd/x~ accrued cumulative preference share dividend 应累算的累积优先股股息
Ke/P [fo accrued expenses 应累算费用
i5wA=K_ accrued interest payable 应付利息；应计未付利息
tL).f:? accrued interest receivable 应收利息；应计未收利息
'|q :h accrued right 累算权益
S m1bDa\!= accruing profit 应累算的利润
D r2h- accumulated fiscal reserve 累积财政储备
JA)gM accumulated profit 累积利润；滚存溢利
E8j9@BHU[r accumulated reserve 累积储备
i ;tA<-$- accumulation of surplus income 累积收益盈余
c]"B)I1L acquired assets 既得资产
%-*vlNC ) acquisition 收购；购置；取得
*K98z ? acquisition cost 购置成本
tEEhSG)s% acquisition expenses 购置费用
KW;xlJz (j acquisition of 100% interest 收购全部股权
2h:f6=)r/u acquisition of control 取得控制权
<.' cCY acquisition of fixed assets 购置固定资产
bF Vd v&
acquisition of shell “买壳”
6d. m @T6~ acquisition price 收购价
@t2 Q5c act of God 天灾
SKtEEFyIR_ acting partner 执事合伙人
7L\GI`y active market 买卖活跃的市场；交投畅旺的市场；旺市
y$ &a(S] active partner 积极参与的合伙人
2$Ji4`p}S active trading 交投活跃
GHlra^ actual circulation 实际流通
njX:[_& actual cost 实际成本
g SwG=e\ actual expenditure 实际开支；实际支出
QbNv+Eu5 actual income 实际入息；实际收入；实际收益
jQr~@15J# actual market 现货市场
3M cz9exY actual price 现货价；实际价格
U- ?
^B*< actual profit 实际利润
I/> IB actual quotation 实盘；实际价位；实际报价
$Us@fJr actual year basis 按实际年度计算
kg61Dgu actuals 实货
;`+RSr^8$ actuarial investigation 精算调查
sogbD9Jc actuarial principle 精算原则
87Uv+((H actuarial report 精算师报告
2%<jYm#'z- Actuarial Society of Hong Kong 香港精算学会
}?~uAU- actuarial valuation 精算师估值
O}`01A!u; actuary 精算师
Cei U2.:U ad referendum agreement 暂定协议；有待覆核的协定
Dsua13 hF ad valorem duty 从价税；按值征税
ZB2'm3'bh ad valorem duty system 从价税制
3D.S[^s* ad valorem fee 从价费
[!q&r(-K ad valorem tariff 从价关税
]EcZ|c7o9y additional allowance 额外免税额
0>; #vEF*1 additional amount for unexpired risk 未过期风险的额外款额
{x4[Bx1 additional assessable profit 补加应评税利润
X|QCa@Foe additional assessment 补加评税
UbibGa=
) additional commitment 额外承担
9j2I6lGQ additional commitment vote 额外承担拨款
|)4$\<d additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
w@ 5 /mf? additional dependent parent allowance 供养父母额外免税额
Hb+#*42v additional provision 额外拨款
]dK]a:S additional stamp duty 附加印花税
A{J 1 n additional tax 补加税罚款；补加税款
*0hiPj: Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
)f!dG(\&# adjudged bankrupt 被裁定破产
'=~y'nPG7 adjudicated bankrupt 裁定破产人
Z+dR(9otH3 adjudication fee 裁定费；评定印花税额手续费；评估契据费
5 muW*7 adjudication of bankruptcy 裁定破产；宣告破产
Gh|!FRK[$ adjudication of insolvency 裁定无力偿还债务
X@:fW @ adjusted actual 经调整的实数；调整后的实数
/T(\}Z adjusted current assets 经调整的流动资产；调整后的流动资产
g"&bX4uD) adjusted figure 经调整的数字；调整后的数额
4@V] zfu^Q adjusted liabilities 经调整的负债；调整后的负债
5p|@ ) adjusted loss 经调整的亏损；调整后的亏损
} >w 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
N tn md adjusted profit 经调整的利润；调整后的利润
4QN;o%, adjusted surplus 经调整的盈余额；调整后的盈余额
b:QFD| adjusted value 经调整的价值；调整后的价值
%1@<), adjustment 调整；修订；理算〔保险〕
lp}WB d+ adjustment centre 调剂中心
]18ygqt adjustment lag 调整过程的时间差距；调整时差
- h@0 1 adjustment mechanism 调整机制
m3(T0.j0P adjustment of loss 亏损调整
L_|uB adjustment process 调整过程；调整程序
u,akEvH~a adjustment range 调整幅度
@Y<tH,* administered exchange rate 受管制汇率
?Bzi#Z Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
3N"&P@/0x administration expenses 行政费用
I PVzV\o administration fee 手续费；行政费
6{$dFwl administration in bankruptcy 破产管理
3N N'E$"3 administration order 遗产管理令
T{<@MK%],d administrator 管理人；遗产管理人
j?f <hQ administrator of the estate 遗产管理人
{&#~ t4 admission of debt 债项承认书
.G_3blE; admission of proof 接纳债权证明
oe |e+ advance 放贷款项；垫付款项；预支款项；预付款项
<gdgcvd advance account 暂支帐目；预付款帐户
un nx#e] advance compensation 预付补偿金
/plUzy2 Yu advance from shareholder 股东垫款
b'1d<sD advance pending reimbursement 预支以待日后付还
~Ex.Yp8. advanced economy 先进经济体系
_qeuVi=A advancement 预付；预付财产
K) `:v|d advances warrant 垫款令
j 3MciQ` advancing 贷出
#a | ch6B adverse balance 逆差
5g1M_8e'+ adverse exchange 逆汇
v$m[#&O^V? advertisement addressed to shareholders 在报章刊登的致股东通告
aoDD& JE advice for collection 托收通知书
%i-lx`U advice of drawing 提款通知书；汇票通知书
H@MFj>~ advice of payment 付款通知
eq~c Advisory Committee [Securities and Futures Commission]
BO4 K#H7 谘询委员会〔证券及期货事务监察委员会〕
cvUut^CdK Advisory Committee on Diversification 经济多元化谘询委员会
v"r9|m~ ' affidavit 誓章；遗产申报誓章
uR ;-eK affidavit of no receipt 述明无收款的誓章
+F o$o affiliate 联号；联营公司；附属公司
q[7d7i/r6 affiliated company 附属公司；联号；联营公司
t\pK`DM-[ affirmation [estate duty] 非宗教式宣誓〔遗产税〕
v0C;j (2zb affordability 负担能力
1_NG+H]x9 African Development Bank [AfDB] 非洲开发银行
@mx$sNDkL after-acquired property 事后取得的财产
$}nh[@ after-hours dealing 市后交易
DMQNr(w{!2 after-tax profit 税后盈利；税后利润；税后溢利
A6N~UV*_ agency agreement 代理协议
Pc(n@'m~ agency expenses 代理机构的开支
adI!W-/R: agency fee 代理费
v1nQs=' Agency Law 《代理法》
g. ?*F#2 agent 代理人；承销人
a_{io`h3& agent of company 公司代理人
@yt 2_ agent's fee 代理人费；经纪费
fJWxJSdi aggregate 总计；总数；总体数字
"%E-X:Il# aggregate amount 总款额；总额
'B3Wz a. aggregate assets and liabilities 总体资产与负债
vx!::V7s6 aggregate at constant price 按固定价格计算的总体数字
TF=k(@9J? aggregate demand 总需求
j /H>0 ^ aggregate gross position 总持仓量
F gWkcV6B aggregate limit 总限额
d1V^2H b? aggregate of salaries tax 合计薪俸税
Pr5g6I'G aggregate performance 总体表现；总体业绩
d&|z=%9xl aggregate supply 总体供应
:}@C9pqr2 aggregate surplus 总盈余
Tr8AG> aggregate total 整体总额
Vvm=MBgN aggregate value 总值；合计价值
"x(>Sj\%I aggregated basis 合计基准
U!&_mD#
c aggregated net chargeable income 合计应课税入息实额
f]tv`<Q7 aggregation 合并计算；合计；总和
+M'aWlPg, aggregation of incomes of husband and wife 夫妇入息合并计算
k0|`y U aggregation of property 财产的总和
fvc W'T}r agio 差价；贴水
<NG/i i= Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
A*8m8Sh$ Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
=db'#m{$ 《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》
7/H^<%;y Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
-t8hi+NK 《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》
Oj4v#GK] Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
R_Zv'y6 《香港政府和大韩民国政府关于相互促进和保护投资协定》
w9RF2J agreement for a settlement 授产协议
.dx
4,|6 agreement for assignment 转让协议
%G ;0T;0L agreement for sale 售卖协议；买卖协议
_wf5%(~b agreement for sale and purchase 买卖协议
b?_e+:\UV agreement for the payment of interest 支付利息协议
Ih.rC>)rx agreement for the repayment of money 还款协议
@$qOW agreement of reinsurance 再保险协议
z`k El@ Agricultural Bank of China 中国农业银行
No`|m0 :j air passenger departure tax 飞机乘客离境税
.sM <6; Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
#D+7TWDwNt airport tax 机场税
t})lr\ alcohol duty 酒精税
EL^8zyg%% alienation 让与；让渡；转让
))7LE|1l alimony 生活费；赡养费
eV"!/A2:N5 All Ordinaries Index [AOI] 所有普通股指数
'X =p7 d|' all risks 全险；综合险
)~ 0}Et l All Sales Record for Stock Market 《股票市场成交报告》
o:2Q2+d Allied Capital Resources Limited 新联财务有限公司
D.'h ?^ kA all-items index [Consumer Price Index] 总指数〔消费物价指数〕
JD6aiI!Su allocation letter 拨款信件
C5P$ &s\ allocation of fund 分配款项；预留款项
w8O" =}, allocation of profit 利润分配；溢利分配
IY=/` g allocation warrant 拨款令
AXwaVLEBQ allotment 分配；配股
*YWk1Cwjo allotment notice 股份配售通知；配股通知
00ofHZ allotment of shares 股份分配
Btj#EoSI_ allowable 可获宽免；免税的
[SVhtrx|% allowable business loss 可扣除的营业亏损
)4l>XlQ& allowable expenses 可扣税的支出
V=pMq?Nr allowance 免税额；津贴；备抵；准备金
TG}d3ZU
! allowance for debts 债项的免税额
%$@1FlqX; allowance for depreciation by wear and tear 耗损折旧免税额
.%=V">R allowance for funeral expenses 殡殓费的免税额
qn B<k,8T allowance for inflation 为通货膨胀而预留的款项；通胀准备金
N]NF\7( allowance for repairs and outgoings 修葺及支出方面的免税额
N X pmT4 allowance to debtor 给债务人的津贴
2 {bhA5L alteration of capital 资本更改
bS .s?a alternate trustee 候补受托人
33Jd!orXU amalgamation 合并
JVtQ ,oZ ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
=#qZ3 Qz_ ambit of charges 征税范围；收费范围
L!t@-5~
amended valuation 经修订的估值
,CP 5~4u American Commodities Exchange 美国商品交易所
z h\p American Express Bank Limited 美国运通银行
:0$a.8Y\++ American Stock Exchange 美国证券交易所
.evbE O 5 amortization 摊销
|EKu2We* amount due from banks 存放银行同业的款项
E<tK4?i" amount due from banks abroad 存放海外银行同业的款项
0RUi\X4HI amount due from holding companies 控股公司欠款
O] Y v amount due from local banks 存放本港银行同业的款项
{C3U6kKs;R amount due to banks 银行同业的存款
ui:= amount due to banks abroad 海外银行同业的存款
!/`$AXO amount due to holding companies 控股公司存款
V YZU eh amount due to local banks 本港银行同业的存款
E@-ta) : amount due to outport banks 外埠银行同业的存款
bLzs?eos amount for note issue 发行纸币的款额
Mi+H#xx16 amount of bond 担保契据的款额
0Vkl`DmeM. amount of consideration 代价款额
e ^Ds amount of contribution 供款数额
'Gx$Bj amount of indebtedness 负债款额
NYwR2oX amount of principal of the loan 贷款本金额
G8n rdN-9 amount of rates chargeable 应征差饷数额
"- 31'R- amount of share capital 股本额
T .REq4< amount of sums assured 承保款额
M| q ~6oM amount of variation 变动幅度
#] CFA9 z amount of vote 拨款数额
+Y}V3(w9X amount payable 应付款额
`ltN,? / amount receivable 应收款额
<Mx0\ b! Amsterdam Stock Exchange 阿姆斯特丹证券交易所
[}OgSP9i analysis 分析
:_ROJ ancillary risk 附属风险
%f j+70 annual account 周年帐目；周年帐目报表；年度决算；年结
{%C*{,#+8q annual accounting date 年结日期
G?AG:%H % annual allowance 每年免税额；年积金；年度津贴；年津
<A >)[u annual balance 年度余额
8"%RCE annual disposable income 每年可动用收入
-'`TL $ annual estimates 周年预算
\\,f{?w annual fee 年费
n`ViTwd]MQ annual general meeting 周年大会
:IMdN}(L annual growth rate 年增率；每年增长率
1|{bDlmt annual long-term supplement 长期个案每年补助金
"5C`,4s annual pensionable emolument 可供计算退休金的年薪
?-MP_9!JK annual report 年报
*4S-z& ,.c Annual Report on the Consumer Price Index 《消费物价指数年报》
qnM| w~G annual return 周年报表；周年申报表；每年报税表格
:`\)
P, Annual Return Rules 《周年报表规则》
J NVr annual review of consumer prices 每年消费物价回顾
lhH`dG D annual roll-forward basis 逐年延展方式
a2w T6jY annual salary 年薪
Ml?~
|_ annual statement 年度报表；年度决算表
j'?7D0> 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
YAVy9$N- annuitant 年金受益人
BHA923p? annuity 年金
IvHh4DU3Z annuity contract 年金合约
=-K Mb`xT annuity on human life 人寿年金
8j5<6Cv_
antecedent debt 先前的债项
/ASaB ante-dated cheque 倒填日期支票
v>Lm;q( anticipated expenditure 预期开支
qJPT%r anticipated net profit 预期纯利
YO+{,$ anticipated revenue 预期收入
c$:1:B9 \ anti-inflation measure 反通货膨胀措施
0nJE/JZ anti-inflationary stance 反通货膨胀立场
iD`d99f8O apparent deficit 表面赤字
l[Q:}y apparent financial solvency 表面偿债能力
lDc-W =X= apparent partner 表面合伙人
fB1TFtAh application for personal assessment 个人入息课税申请书
/PzcvN
application of fund 资金应用
aAE>)#f( application to release as liquidator and to destruct the books of accounts and documents
Vw tZLP36 申请免除清盘人职务及毁灭帐簿与文件
6E ~g# (8 appointed actuary 委任精算师
2S"Nf8>zp appointed auditor 委任核数师；委任审计师
D&G"BZx| appointed trustee 委任的受托人
2)X4y"l appointer 委任人
Z[Qza13lo apportioned pro rata 按比例分摊
fu[K". apportionment 分配；分摊
8uNULob Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
\OILWQ[/ apportionment formula 分摊方程式
S4UM| ` apportionment of estate duty 遗产税的分摊
t 5B7I59 appraisal 估价；评估
1'.7_EQ4T appreciable growth 可观增长
z~*g ~RKS! appreciable impact 显着影响
@"-</x3o appreciable increase 可观增长
d}'U?6 ob appreciation 增值；升值
N_eX/ux appreciation against other currencies 相对其他货币升值
q h/F appreciation of the exchange value of Hong Kong dollar 港元汇值上升
m: n` g1 appreciation tax 增值税
fq )vK appropriation 拨款；拨用；拨付
;-P)m appropriation account 拨款帐目
,`D ~py, Appropriation Bill 拨款法案
dU) ]:>Uz appropriation-in-aid system 补助拨款办法
a"N4~?US approved assets 核准资产
Y;4!i?el approved basket stock 认可一篮子证券
ldha| s.* approved budget 核准预算
Tm}rH]F& approved charitable donation 认可慈善捐款
+mj*o( approved charitable institution 认可慈善机构
te|? )j approved currency 核准货币；认可货币
d^03"t0O] approved estimates 核准预算
N`@NiJ(O; approved estimates of expenditure 核准开支预算
:W#r huzC approved overseas insurer 核准海外保险人
+4;uF]T approved overseas trust company 核准海外信托公司
5|3e& approved pooled investment fund 核准汇集投资基金
M_v?9L approved provident fund scheme 认可公积金计划
j9Yb x# approved provision 核准拨款
^ G&3sF} approved redeemable share 核准可赎回股份
$rIoHxh. y approved regional stock 认可地区性证券
l^GP3S approved retirement scheme 认可退休金计划
k.<]4iS approved subordinated loan 核准附属贷款
5=Xy,hmnC arbitrage 套戥；套汇；套利
z>sbr<doa arbitrageur 套戥者；套汇者
@NhvnfZ arbitrary amount 临时款项
K<? nq0- arrangement 措施；安排；协定
o#) {1<0vg arrears 欠款
} En arrears of pay 欠付薪酬
!+>v[(OzM arrears of revenue 逾期未收税款；逾期未收的帐项
T |J9cgtS articles of association 组织章程；组织细则；组织章程细则
*B`Zq) Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
:B3[:MpL} ascertainment of profit 确定利润
j',W 64 "Asia Clear" “亚洲结算系统”
k@ zy Asia Commercial Bank Ltd. 亚洲商业银行有限公司
*eI)Z=8 Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
|4$M]M f0 Asian Development Fund [ADF] 亚洲发展基金
b@RHc!,>jV Asian dollar bond 亚洲美元债券
`&\Q +W Asian dollar market 亚洲美元市场
O ~j> ? Asian dollar rate 亚洲美元利率
ojYbR<jn9 Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
'z76 Sa Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
EA ]+v q asked price 沽盘；喊价；索价；卖方报价
KT]Pw\y5 assessable income 应评税入息
?
WJ> p assessable loss 应评税亏损
^` un'5Vk assessable profit 应评税利润
S$ KFf=0 assessable value 应评税值
>U F assessed profit 估定利润
_zlqtO assessed value 经评估价值
zvABU+{jD assessment 评税；评定；估价；评税单
BA\/YW @ assessment number 评税编号；估价编号
`:N# 'i assessment of additional tax 补加税评税
.MO\uh0N assessment of performance 业绩评估；实绩评价
" \I4u{zC Assessor 评税主任
"KcA asset price bubbles 资产价格泡沫
n>@oBG)! asset-backed securities 具资产保证的证券
>WY# 4 assets accretion 资产增值
DN4$J va assets and liabilities 资产与负债
NM ]bgpP assets betterment statement 资产递增表；资产改进表
d%l{V6 assets lending 实物放款；有抵押贷款
^u 3V
E assets of the company passing on the death 死者去世时转移的公司资产
OL4z%mDZi assets pledged as security for liabilities 用作负债抵押的资产
oIUy -| assets portfolio 资产投资组合
U(~+o assets price 资产价格
& -(463 assets quality 资产质素
3u%{d G a assets realization 资产变现
j+>J,axU! assets refinancing arrangement 资产再集资安排
Gy=B&bo Z assets securitization 资产证券化
G)?9.t_Lj- assets situated outside Hong Kong 在香港以外地方的资产
gV&z2S~" assets stripping 削减资产；拆卖资产
+`? Y?L^
J assets value 资产值
WJI[9@^I~ assignee 承让人
A? Bif; assignment 转让；转让书；转让契
ECv)v assignment of interest 权益转让
l5L.5 $N assignment of letters patent and trade mark 专利证书及商标转让
E =){K assignment of property 物业转让；物业转让书
UH3sH
t assignment right 转让权
>2#8B assignor 转让人
^CwR!I.D}4 associate 有联系的人；有关连人士；相联者；合伙人；联系人
wAnb
Di{W Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
v[Kxj a; associate member 附属会员
g{5A4|_7 associated body corporate 相联法人团体
>X*Mio8P# associated company 相联公司；联属公司
4CGPO c associated corporation 相联法团
o|jI M9/ Association of Chartered Certified Accountants [ACCA] [United Kingdom]
2<M= L1\ 公认会计师公会〔英国〕
Df3rV '/~ Association of Futures Exchange Brokers 香港期货经纪协会
6 uKTGc4 Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
K~ ;4 5Z2 association of underwriters 承保人组织
'\j d#Kn'h assumption of control 接管
(b`]M`Fc assurance 担保；保险；转易；转易书
Nk {XdrY assurance of interest 权益的转易
V!)O6?l at 19XX price 按一九ＸＸ年价格计算
KK@.~ 'd at a discount 按赔价计算；按贴水价格计算；打折扣
N!*_La=TuH at a premium 按溢价计算；按升水价格计算
`^lYw:xA at call 通知付款；按通知
$s<Ne{? at constant market price 按固定市价计算
McPNB`.H at constant price 按固定价格计算
y8fsv eX at cost 按成本计算
;sHN/e F at current market price 按当时市价计算；按现时市价计算
>>[ G 1 at current price 按当时价格计算；按现时价格计算
vTv]U5%:>% at factor cost 按要素成本计算；按生产要素成本计算
)V!d Bl"Gq at money-of-the-day price 按付款当日价格计算
bXS:x at or better 按指定或较佳价位〔买卖指令〕
c 6Y\n%d& at par 按面值计算；平价
QBR=0(giF at sight 见票即付
Rb\6 ;i8R at the close 按收市盘
WJ*n29^N^h at the opening 按开市盘
5xii(\lC attestation 见证；见证条款
D %JlbH8 at-the-money option 平价期权
?M cQr1 attorney 受权人；受托代表人
PTj&3`v attornment 新拥有人承认书
o/ui)U_ attributable profit 可归属利润
Y#g4$"G9 attributable share value 可归属股份价值
\W%UZs Auckland Stock Exchange 奥克兰证券交易所
(%` Q hH auction 拍卖
k__$ Q9qj( auctioneer 拍卖商
/T. KbLx~q audit 审计；核数
NV#FvM/#" Audit Commission 审计署
r-h#{==*c Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
I* VCp aA 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〕
_V\Bp=9W audit review 帐目审查
dg^L= Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
je]}R>[r5 audited account 审计帐目；经审计的帐目
@^uH`mc audited annual account 经审计的周年帐目
8uA,iYD
audited balance sheet 经审计的资产负债表
]THPSw_y8 auditor 核数师；核数主任；审计师
=|=.>?t6Z0 auditor's certificate 核数师证明书；审计师证明书
x]z2Z* auditor's report 核数师报告；审计师报告
@BNEiOAZ# Aussie bond 澳元债券
c s fgJ^ n austerity budget 紧缩预算
^ "\R\COQ Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
_D|^.)=U| Australia All Ordinaries Index 澳洲所有普通股票指数
f
nI| Australian Dollar [AUD] 澳元
bO<C R Australian Options Market 澳大利亚期权市场
YBnA+l* Australian Securities Commission 澳洲证券事务监察委员会
itzyCw2|# Australian Society of Certified Practising Accountants 澳洲执业会计师公会
<7Ae- !>x Australian Stock Exchange 澳大利亚证券交易所
/ <rt1&0 Austrian Schilling [ATS] 奥地利先令
h&kZj Q& authentication 认证；鉴证
;U_QvN| authority to purchase 委托购买证；委购书
+S=Rn, authorization 认可；核准；授权；授权书
vVE7fq3 authorization by direction 指示授权
Kt( -@\)! authorization by instruction 指令授权
t-LG }nv authorization by warrant 令状授权
u a\,-> authorization of unit trust 单位信托的认可
WK SPBT; authorized agent 指定代理人
"] \+? authorized capital 法定资本
mA{~Pp Sb authorized clerk 出市员
R<V!%rL;; authorized dealer 认可交易商
c5mZG7- authorized financial institution 认可财务机构
/x1MPP>fu authorized fund 认可基金
]%!u7z|\6 authorized fund house 获授权的基金公司；认可基金公司
?MQ.% J authorized institution 认可机构
`l*;t`h authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
I<A6Z&*un authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
is/scv< authorized insurer 获授权保险人；获认可承保人
*OyHHq|>q authorized investment 特准投资项目
T\r@5Xv authorized person 获授权人
~/_SMPLo authorized representative 获授权代表
!\ g+8> authorized share capital 法定股本
Zc?ppO automated quotation system 自动报价系统
:f$x Qr4Qz Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
uB7 V ?A 自动交易系统〔香港期货交易所有限公司〕
bb
d. automatic adjustment mechanism 自动调整机制
a/< Csad automatic adjustment system 自动调整系统
f0T ,ul, Automatic Clearing House 自动票据交换所
(<
=}]v automatic exchange rates accumulation system 自动化汇率累集系统
07hF2[i Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
~ Uo)0 automatic teller machine [ATM] 自动柜员机
]Ta N{" autopay 自动转帐
B7"PIkk; available assets 可用资产
7-BvFEM; available fiscal reserve 现存财政储备
RW P<B0) available profit 可用利润
X_v[MW Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
6[]]Y,Y average 平均；平均数；海损
!`7 B^RZ average basic salary 平均基本薪金
x\Y $+A,P average consumer expenditure 平均消费开支；一般消费开支
5xOv Y average cost 平均成本
VAXT{s&4> average cost of land production 增辟土地平均成本
u_).f<mUdF average daily turnover 平均每日成交额
EJ`T$JD average daily wage rate 平均每日工资率
\Y}3cE average expenditure pattern 平均开支模式
mZUfn%QXb( average growth rate 平均增长率
3 LdQ]S average net fixed assets 固定资产平均净值
./$cMaDJ average of relatives 相对价格平均数
fJ WC)E average price 平均价格
F9*g = average propensity to consume 平均消费倾向；一般消费倾向
p7H3J?`w1+ average propensity to save 平均储蓄倾向；一般储蓄倾向
u~)`&1{% average rate 平均率
$u/E\l average revenue 平均收入；平均收益
+NFzSa l average stock 平均库存；平均存货
z ;u average yearly rent 平均年租
%4W$Lq} avoidance of double taxation 避免双重课税
WlYs~(= 9 avoidance of tax 避税
