A:
0e \y~#- A share Ａ股；甲类股份
5W{hH\E _5 abatement of tax 减税；减扣免税额
z{/LX
\ ABN AMRO Bank N.V. 荷兰银行
tvT4S above-the-line expenditure 线上项目支出；经常预算支出
B%mtp;) P above-the-line receipt 线上项目收入；经常预算收入
`0z/BCNB ABSA Asia Limited 南非联合亚洲有限公司
B.RRdK+: absolute change 绝对数值变更
om> VQ3 absolute expenditure 实际开支
+(y>qd absolute guideline figure 绝对准则数字
_Fxe|"<^ absolute interest 绝对权益
03F3q4 " absolute order of discharge 绝对破产解除令
s-%J 5_d f absolute profit margin 绝对利润幅度
wonYm27f absolute value 实值；绝对值
0$QIfT) absolutely vested interest 绝对既得权益
IX.sy absorbed cost 已吸收成本；已分摊成本
V]m^7^m3 absorption 吸收；分摊；合并
j-6v2MH absorption rate 吸收率；摊配率；分摊率
82s 5VQ6 ACB Finance Limited 亚洲商业财务有限公司
.jaZ|nN8` acceptable form of reciprocity 合理的互惠条件
>>j+LRf* acceptable rate 适当利率；适当汇率
gw J}]Tf acceptance agreement 承兑协议
d EI a=e| acceptance for honour 参加承兑
# \<P]<C acceptor 承兑人；接受人；受票人
u uSHCp
acceptor for honour 参加承兑人
F3 Y<ZbxT accident insurance 意外保险
{6:&
%V Accident Insurance Association of Hong Kong 香港意外保险公会
3; A$<s accident insurance scheme 意外保险计划
m#;.yR accident year basis 意外年度基准
kU1 %f
o accommodation 通融；贷款
7JS#a=D# accommodation bill 通融票据；空头票据
&urb!tQ>& accommodation party 汇票代发人
"*t6t4/Q account balance 帐户余额；帐户结余
W8VO)3nmD account book 帐簿
KX=/B=3~ account collected in advance 预收款项
M/l95fp account current book 往来帐簿
hg4J2m account of after-acquired property 事后取得的财产报告
2^J/6R$ account of defaulter 拖欠帐目
l@#b;M/ account payable 应付帐款
K#@K"N = account payee only [A/C payee only] 只可转帐；存入收款人帐户
G>JxIrN0 account receivable 应收帐款
, 8~dz account receivable report 应收帐款报表
]` K[W & account statement 结单；帐单；会计财务报表
<ZV7|' ^ account title 帐户名称；会计科目
%]!?{U\* k accountant's report 会计师报告
\Qi qcD9Y Accountant's Report Rules 会计师报告规则
_Qg{ ; accounting and auditing procedure 会计与审计程序；会计与核数程序
%;
qY '+ Accounting Arrangements 《会计安排》
@BXaA 0F4 accounting basis 会计基础
]o `4Z" accounting by Official Receiver 破产管理署署长呈交的帐目
?`"<DH~:0B Accounting Circular 《会计通告》
m
EFWo accounting class 会计类别
.T{U^0 ) accounting date 记帐日期；会计结算日期
6# R;HbkO accounting for money 款项核算
:/~_sJt C Accounting Officer 会计主任
)Yrr%f`\ accounting period 会计报告期；会计期
v|>BDN@,6 accounting policy 会计政策；会计方针
B]i+,u accounting practice 会计惯例
h~ZNHSP: accounting principle 会计准则
"~Us#4> accounting record 会计记录
G V=V^Fl . accounting report 会计报告
bje' Oolc Accounting Services Branch [Treasury] 会计事务部〔库务署〕
%![4d;Z%x Accounting Society of China 中国会计学会
\wTW?>o Z accounting statement 会计报表
4 #G3ew accounting system 会计制度；会计系统
.C6gl ]6y@ accounting transaction 会计事项；帐务交易
TZkTz
P[ accounting treatment 会计处理
v3Eo@,- accounting year 会计年度
*6' _5~G accretion 增值；添加
w2'
3S#nZ accrual 应计项目；应累算数目
|N XFla accrual basis 应计制；权责发生制
ypxC1E accrual basis accounting 应计制会计；权责发生制会计
4">84,-N accrue 应累算；应计
eZ[#+0J accrued benefit 应累算利益
iKY-; YK accrued charges 应计费用
=qan%=0"h accrued cumulative preference share dividend 应累算的累积优先股股息
I ;l`VtD accrued expenses 应累算费用
fq{I $syY accrued interest payable 应付利息；应计未付利息
{<"[D([ accrued interest receivable 应收利息；应计未收利息
Mg&HRE accrued right 累算权益
%bN"bxv^ accruing profit 应累算的利润
ga,A'Z accumulated fiscal reserve 累积财政储备
#i6[4X? accumulated profit 累积利润；滚存溢利
^g\h]RD} accumulated reserve 累积储备
%N!h38N2 accumulation of surplus income 累积收益盈余
3EAX] acquired assets 既得资产
%sYk0~E acquisition 收购；购置；取得
dfnX!C~6 \ acquisition cost 购置成本
L{zamVQG acquisition expenses 购置费用
gr[D!D > acquisition of 100% interest 收购全部股权
gZ=) qT]Pj acquisition of control 取得控制权
k#BU7Exij acquisition of fixed assets 购置固定资产
dr}O+7_7%- acquisition of shell “买壳”
ud 5x$` acquisition price 收购价
m79 m{!q$- act of God 天灾
S|tA[klh acting partner 执事合伙人
^j1Gmv ) active market 买卖活跃的市场；交投畅旺的市场；旺市
)_WH#-} active partner 积极参与的合伙人
UX03"gX
active trading 交投活跃
*pmoLiuB> actual circulation 实际流通
UqY J#&MqY actual cost 实际成本
] rKH|i actual expenditure 实际开支；实际支出
CdE2w?1 actual income 实际入息；实际收入；实际收益
[qq`cT@ actual market 现货市场
dV '6m@C actual price 现货价；实际价格
TZ)(ZKX*R actual profit 实际利润
l@ (t^68OD actual quotation 实盘；实际价位；实际报价
3 J23q actual year basis 按实际年度计算
PsacXZNs\N actuals 实货
w}fqs/)w actuarial investigation 精算调查
lrM.RM96 actuarial principle 精算原则
\z<ws&z3`$ actuarial report 精算师报告
&?&'"c{;m Actuarial Society of Hong Kong 香港精算学会
MA l{66 actuarial valuation 精算师估值
3ZLr"O1l ) actuary 精算师
DX7Ou%P,mg ad referendum agreement 暂定协议；有待覆核的协定
8s \8 `2= ad valorem duty 从价税；按值征税
x A@|I# ad valorem duty system 从价税制
=l w4 H_ ad valorem fee 从价费
9_I[o.q ad valorem tariff 从价关税
Tey,N^= ek additional allowance 额外免税额
Q5T(;u6 additional amount for unexpired risk 未过期风险的额外款额
3( >(lk additional assessable profit 补加应评税利润
`kI?Af*; v additional assessment 补加评税
!]n{l_5r additional commitment 额外承担
uMljH@xBc additional commitment vote 额外承担拨款
]=O{7# additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
UXXqE4x additional dependent parent allowance 供养父母额外免税额
zEnC[~W additional provision 额外拨款
sASAsGk< additional stamp duty 附加印花税
dfYYyE additional tax 补加税罚款；补加税款
AycA :< Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
Y0R\u\b adjudged bankrupt 被裁定破产
T<w*dX7F0K adjudicated bankrupt 裁定破产人
cN0~;!{i adjudication fee 裁定费；评定印花税额手续费；评估契据费
XY&]T'A adjudication of bankruptcy 裁定破产；宣告破产
g^Ugl=f, adjudication of insolvency 裁定无力偿还债务
^^20v wq adjusted actual 经调整的实数；调整后的实数
n#/U@qVgc adjusted current assets 经调整的流动资产；调整后的流动资产
v]UU&Jq8U adjusted figure 经调整的数字；调整后的数额
lyMJW }T+> adjusted liabilities 经调整的负债；调整后的负债
.2 N_? adjusted loss 经调整的亏损；调整后的亏损
7=9A_4G! 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
)eIz{Mdp= adjusted profit 经调整的利润；调整后的利润
eWqVh[ adjusted surplus 经调整的盈余额；调整后的盈余额
BV wRPt adjusted value 经调整的价值；调整后的价值
d|D'&&&c adjustment 调整；修订；理算〔保险〕
-;W\f<q] adjustment centre 调剂中心
G~ Q*:m adjustment lag 调整过程的时间差距；调整时差
8Iqk%n~( adjustment mechanism 调整机制
"RR./e)h adjustment of loss 亏损调整
V{/)RZ/ adjustment process 调整过程；调整程序
I\F=s-VVY adjustment range 调整幅度
# L).BM administered exchange rate 受管制汇率
js %4;
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
}kgjLaQ^N administration expenses 行政费用
%BT)oH} administration fee 手续费；行政费
QBN=l\m+ administration in bankruptcy 破产管理
0e7O #- administration order 遗产管理令
h;:S e administrator 管理人；遗产管理人
g(z#h$@S administrator of the estate 遗产管理人
Q} k_#w admission of debt 债项承认书
7k[`]:*o admission of proof 接纳债权证明
=]2RC1#}e advance 放贷款项；垫付款项；预支款项；预付款项
MfZ}xu advance account 暂支帐目；预付款帐户
~0Q\Lp); advance compensation 预付补偿金
:c+a-Py
$E advance from shareholder 股东垫款
N`L'
4v) advance pending reimbursement 预支以待日后付还
PG-cu$\?? advanced economy 先进经济体系
Y_aP:+ advancement 预付；预付财产
w2M
IY_N? advances warrant 垫款令
\!' {-J advancing 贷出
~]i]kU adverse balance 逆差
iYmzk?U adverse exchange 逆汇
V}Y~z)i0 advertisement addressed to shareholders 在报章刊登的致股东通告
'w |s*5 advice for collection 托收通知书
.aAw7LW advice of drawing 提款通知书；汇票通知书
"=v J } advice of payment 付款通知
<W^ XSk Advisory Committee [Securities and Futures Commission]
=_H*fhXS 谘询委员会〔证券及期货事务监察委员会〕
ux/[d6To Advisory Committee on Diversification 经济多元化谘询委员会
7kWZMi affidavit 誓章；遗产申报誓章
;{F;e)${M affidavit of no receipt 述明无收款的誓章
o#KPrW`XJ/ affiliate 联号；联营公司；附属公司
8m1 3M5r affiliated company 附属公司；联号；联营公司
l yLK$B?/ affirmation [estate duty] 非宗教式宣誓〔遗产税〕
)=SYJ-ta< affordability 负担能力
}X W#?l African Development Bank [AfDB] 非洲开发银行
@zVBn~=i after-acquired property 事后取得的财产
+2_6C;_DX after-hours dealing 市后交易
gP_d >p:b after-tax profit 税后盈利；税后利润；税后溢利
s/p>30F g agency agreement 代理协议
^QHMN 7r/ agency expenses 代理机构的开支
)oz-<zW agency fee 代理费
e5:l 6` Agency Law 《代理法》
=O}%bZ)Q agent 代理人；承销人
8zB+%mcF agent of company 公司代理人
5e~{7{ agent's fee 代理人费；经纪费
#/
gme aggregate 总计；总数；总体数字
)4o=t.O\K aggregate amount 总款额；总额
,:Rq aggregate assets and liabilities 总体资产与负债
xVwi
}jtG| aggregate at constant price 按固定价格计算的总体数字
0I
ND9h. % aggregate demand 总需求
Z:o'
+oh aggregate gross position 总持仓量
\Vhp B
aggregate limit 总限额
ah&plaVzC aggregate of salaries tax 合计薪俸税
"351 s3ff
aggregate performance 总体表现；总体业绩
# VMBn} aggregate supply 总体供应
N%M>,wT aggregate surplus 总盈余
EF7|%N aggregate total 整体总额
fAA@ziKg aggregate value 总值；合计价值
5GWM
)vrZg aggregated basis 合计基准
d9e H}#OY aggregated net chargeable income 合计应课税入息实额
e[VJ0 A= aggregation 合并计算；合计；总和
nH3b<k;S aggregation of incomes of husband and wife 夫妇入息合并计算
0 S`b;f aggregation of property 财产的总和
;] `NR agio 差价；贴水
. AQ3zpy5B 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》
BOl $UJ|K Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
b3HTCO-,fC 《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》
kod_ 1LD Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
t BXsWY{ 《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》
YaE['a Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
@SMy0:c: 《香港政府和大韩民国政府关于相互促进和保护投资协定》
J W yoh| agreement for a settlement 授产协议
] !* agreement for assignment 转让协议
Zv7 $epDUz agreement for sale 售卖协议；买卖协议
gV. Pg[[1 agreement for sale and purchase 买卖协议
4>ce,*B1 agreement for the payment of interest 支付利息协议
]V]@Zna@g agreement for the repayment of money 还款协议
~6kA<(x agreement of reinsurance 再保险协议
pQm!Bt L Agricultural Bank of China 中国农业银行
#L*@~M^] air passenger departure tax 飞机乘客离境税
%cjGeS6} Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
BrH`:Dw airport tax 机场税
}Us$y0W\ alcohol duty 酒精税
r3bvuq,6$ alienation 让与；让渡；转让
A,CPR0g% alimony 生活费；赡养费
0{ Ll4 All Ordinaries Index [AOI] 所有普通股指数
g Z%O<XO all risks 全险；综合险
z(#hL-{c All Sales Record for Stock Market 《股票市场成交报告》
#,9TJ:~N Allied Capital Resources Limited 新联财务有限公司
7 J_f/st all-items index [Consumer Price Index] 总指数〔消费物价指数〕
Y
Z2VP allocation letter 拨款信件
j!8+|eA kk allocation of fund 分配款项；预留款项
{,mR M DEy allocation of profit 利润分配；溢利分配
~ X(xa allocation warrant 拨款令
w!9W Cl]9M allotment 分配；配股
k ^%ec3l allotment notice 股份配售通知；配股通知
,8 NEnB allotment of shares 股份分配
W2LblZE! allowable 可获宽免；免税的
kx#L< allowable business loss 可扣除的营业亏损
OU3 +SYM allowable expenses 可扣税的支出
7~9f rW<K allowance 免税额；津贴；备抵；准备金
U&\{/l allowance for debts 债项的免税额
,ce^"yG allowance for depreciation by wear and tear 耗损折旧免税额
MldL" *HW: allowance for funeral expenses 殡殓费的免税额
5qB=@O]|G; allowance for inflation 为通货膨胀而预留的款项；通胀准备金
u#k6v\/ allowance for repairs and outgoings 修葺及支出方面的免税额
o)D+qiA3U allowance to debtor 给债务人的津贴
dGW7,B~ alteration of capital 资本更改
vgp%;-p( alternate trustee 候补受托人
CH+& amalgamation 合并
4 AmF ^H ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
jHw2Q8s|R ambit of charges 征税范围；收费范围
%[CM;|?B4 amended valuation 经修订的估值
{E HG | American Commodities Exchange 美国商品交易所
HaN _}UMP
American Express Bank Limited 美国运通银行
4g^+y.,r_f American Stock Exchange 美国证券交易所
rxk{Li<9 amortization 摊销
:mHtK)z~ amount due from banks 存放银行同业的款项
S7>gNE;%]u amount due from banks abroad 存放海外银行同业的款项
]M"'qC3g amount due from holding companies 控股公司欠款
Lj 1 @yokB amount due from local banks 存放本港银行同业的款项
J0W).mD_H amount due to banks 银行同业的存款
TK?+O}v-]! amount due to banks abroad 海外银行同业的存款
c8 9vx 9 amount due to holding companies 控股公司存款
L;t~rW!1 amount due to local banks 本港银行同业的存款
[cAg'R6 amount due to outport banks 外埠银行同业的存款
"LaX_0t) amount for note issue 发行纸币的款额
H 1X]tw. amount of bond 担保契据的款额
/<pQ!'/G amount of consideration 代价款额
9F1stT0G% amount of contribution 供款数额
|VEAzY|[# amount of indebtedness 负债款额
[)0 k} amount of principal of the loan 贷款本金额
+7OT`e
%q amount of rates chargeable 应征差饷数额
exKmK!FT amount of share capital 股本额
\ OIN zfbr amount of sums assured 承保款额
__%E!*m"<_ amount of variation 变动幅度
V xs`w amount of vote 拨款数额
t"vO&+x amount payable 应付款额
1)r _h( amount receivable 应收款额
^TuEp$Z= Amsterdam Stock Exchange 阿姆斯特丹证券交易所
]+7c1M B(5 analysis 分析
0\ ^2HjsJ ancillary risk 附属风险
]Wm ?<7H annual account 周年帐目；周年帐目报表；年度决算；年结
&nw ~gSe annual accounting date 年结日期
!T(Omve) annual allowance 每年免税额；年积金；年度津贴；年津
YEoT_>A$dB annual balance 年度余额
V
*y annual disposable income 每年可动用收入
;7*@Gf}R annual estimates 周年预算
M:f=JuAx annual fee 年费
C2i..iD annual general meeting 周年大会
~y^lNgujO annual growth rate 年增率；每年增长率
s""8V_,; annual long-term supplement 长期个案每年补助金
R*C+Yk)Tkt annual pensionable emolument 可供计算退休金的年薪
Dx)XC?'xO annual report 年报
'Rw]
C[ Annual Report on the Consumer Price Index 《消费物价指数年报》
lc#zS_ annual return 周年报表；周年申报表；每年报税表格
P;/wb / Annual Return Rules 《周年报表规则》
%-|q3 ^s annual review of consumer prices 每年消费物价回顾
b u9&sQ; annual roll-forward basis 逐年延展方式
wcT6d?*5 annual salary 年薪
fG5} '8 annual statement 年度报表；年度决算表
o^6 j(~ 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
X6
:~Rjim* annuitant 年金受益人
MCG~{#` annuity 年金
Q
kpmPQK annuity contract 年金合约
=)5a=^
6 annuity on human life 人寿年金
>iJuR.:OO antecedent debt 先前的债项
=6YO!B>7 ante-dated cheque 倒填日期支票
3mz>Y*^?0 anticipated expenditure 预期开支
shZ<j7gqI anticipated net profit 预期纯利
8 QBL:7< anticipated revenue 预期收入
M oHvXp;X anti-inflation measure 反通货膨胀措施
') y~d anti-inflationary stance 反通货膨胀立场
|%;txD apparent deficit 表面赤字
X;>} ;LiK apparent financial solvency 表面偿债能力
X6 cb#s0| apparent partner 表面合伙人
b<7 qmg3 application for personal assessment 个人入息课税申请书
3<V!y&a application of fund 资金应用
P9 wDTZ
:4 application to release as liquidator and to destruct the books of accounts and documents
nQmYeM 申请免除清盘人职务及毁灭帐簿与文件
83*k.]S` appointed actuary 委任精算师
5~0;R`D appointed auditor 委任核数师；委任审计师
LdUpVO8)l appointed trustee 委任的受托人
;mlIW n appointer 委任人
]~ UkD*Ct apportioned pro rata 按比例分摊
g iJyMd}x apportionment 分配；分摊
RVx<2,[' Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
k<qH<<r* apportionment formula 分摊方程式
.CpO+z apportionment of estate duty 遗产税的分摊
6<nO2 GW appraisal 估价；评估
X\RTHlw'] appreciable growth 可观增长
! YHu appreciable impact 显着影响
"r+<=JU>OV appreciable increase 可观增长
1 X.1t^HH: appreciation 增值；升值
!{;RtUPz* appreciation against other currencies 相对其他货币升值
e[!>ezaIY appreciation of the exchange value of Hong Kong dollar 港元汇值上升
iK:]Q8b appreciation tax 增值税
RVnYe=' appropriation 拨款；拨用；拨付
0n=E.qZ9c appropriation account 拨款帐目
Gzt5efygKt Appropriation Bill 拨款法案
yG4MqR)J appropriation-in-aid system 补助拨款办法
J qZ5DjI: approved assets 核准资产
_" V0vV approved basket stock 认可一篮子证券
l si8?91 approved budget 核准预算
*[n^6 ) approved charitable donation 认可慈善捐款
a-y5 \x approved charitable institution 认可慈善机构
*JXJ
2 approved currency 核准货币；认可货币
P s;:g0 approved estimates 核准预算
k 3XtKPO approved estimates of expenditure 核准开支预算
g2q=&eI" approved overseas insurer 核准海外保险人
=p6xc}N approved overseas trust company 核准海外信托公司
VRt*!v<") approved pooled investment fund 核准汇集投资基金
c qp#1oM4M approved provident fund scheme 认可公积金计划
sA .yb,Fw approved provision 核准拨款
` 454=3H approved redeemable share 核准可赎回股份
J M%#L *; approved regional stock 认可地区性证券
")OLm kC approved retirement scheme 认可退休金计划
$ 1ZY
Vw approved subordinated loan 核准附属贷款
l?[DO?m+R arbitrage 套戥；套汇；套利
_3S{n=9 arbitrageur 套戥者；套汇者
cpV i9] arbitrary amount 临时款项
FoQk arrangement 措施；安排；协定
lR!$+atW arrears 欠款
*R d&4XG arrears of pay 欠付薪酬
,L G&sa" arrears of revenue 逾期未收税款；逾期未收的帐项
i|mA/
e3b articles of association 组织章程；组织细则；组织章程细则
{9MYEN}FO Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
Le!I-i( aD ascertainment of profit 确定利润
< r~Tj
"Asia Clear" “亚洲结算系统”
e hq6.+l Asia Commercial Bank Ltd. 亚洲商业银行有限公司
}o4Cd$,8 Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
M<Mr (z Asian Development Fund [ADF] 亚洲发展基金
!: 5n Asian dollar bond 亚洲美元债券
]u ';zJ. Asian dollar market 亚洲美元市场
]'q<wPi Asian dollar rate 亚洲美元利率
YBP{4Rl Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
pxj"<q`nw8 Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
e)kf;Hkf asked price 沽盘；喊价；索价；卖方报价
/slML~$t< assessable income 应评税入息
e+[J9;g assessable loss 应评税亏损
7Go!W(8 assessable profit 应评税利润
=F4} assessable value 应评税值
1F|+4 assessed profit 估定利润
U sTPNQj assessed value 经评估价值
/rW{ rf^ assessment 评税；评定；估价；评税单
<4g^c& assessment number 评税编号；估价编号
S SXSgp assessment of additional tax 补加税评税
E_oe1C: assessment of performance 业绩评估；实绩评价
:w+Rs+R Assessor 评税主任
_ c2# asset price bubbles 资产价格泡沫
;l'I. j asset-backed securities 具资产保证的证券
o[ 6hUX0tN assets accretion 资产增值
EIRf6jL assets and liabilities 资产与负债
V_* ^2c) assets betterment statement 资产递增表；资产改进表
=j0V/= assets lending 实物放款；有抵押贷款
[> ;O'> assets of the company passing on the death 死者去世时转移的公司资产
A?/?9Gr assets pledged as security for liabilities 用作负债抵押的资产
\<} nn?~n assets portfolio 资产投资组合
L;"<8\vWB assets price 资产价格
jo ^*R'} assets quality 资产质素
i *<,@* assets realization 资产变现
f VM%.` assets refinancing arrangement 资产再集资安排
CvN~ assets securitization 资产证券化
XHr{\/4V assets situated outside Hong Kong 在香港以外地方的资产
:$j~; )2 assets stripping 削减资产；拆卖资产
O 2U/zF:X assets value 资产值
HD ~9EK~ assignee 承让人
uOQ5.S+ assignment 转让；转让书；转让契
]^y}}y assignment of interest 权益转让
&BgaFx** assignment of letters patent and trade mark 专利证书及商标转让
E !8y|_(j assignment of property 物业转让；物业转让书
N mQ]qv assignment right 转让权
4jpF^&y7u^ assignor 转让人
J{y@ O associate 有联系的人；有关连人士；相联者；合伙人；联系人
T*IudxW Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
i ,'~Ds associate member 附属会员
yrjm0BM# associated body corporate 相联法人团体
;%1^k/b6t associated company 相联公司；联属公司
|Xag:hof associated corporation 相联法团
UTPl7 po5D Association of Chartered Certified Accountants [ACCA] [United Kingdom]
i]nE86.;
公认会计师公会〔英国〕
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U@o Association of Futures Exchange Brokers 香港期货经纪协会
v>XE]c_ Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
H2]I__t/u association of underwriters 承保人组织
{x8`gP\H assumption of control 接管
XP7A.I#q0 assurance 担保；保险；转易；转易书
0\+Qi?& assurance of interest 权益的转易
? _W*7< at 19XX price 按一九ＸＸ年价格计算
z+b~#f3 at a discount 按赔价计算；按贴水价格计算；打折扣
181P;R=}< at a premium 按溢价计算；按升水价格计算
t`AD9
H"\! at call 通知付款；按通知
N ]duv~JS at constant market price 按固定市价计算
CqoL5qt at constant price 按固定价格计算
J.<m@\U at cost 按成本计算
j-
A |\: at current market price 按当时市价计算；按现时市价计算
f_7p.H6\ at current price 按当时价格计算；按现时价格计算
`&_qK~&/X at factor cost 按要素成本计算；按生产要素成本计算
073(xAkL { at money-of-the-day price 按付款当日价格计算
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at or better 按指定或较佳价位〔买卖指令〕
8^{BuUA at par 按面值计算；平价
7v-C-u[E` at sight 见票即付
Lg^m?~{ at the close 按收市盘
(/Ubw4unI at the opening 按开市盘
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attestation 见证；见证条款
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M w= at-the-money option 平价期权
i `Tne3) attorney 受权人；受托代表人
!rWib` % attornment 新拥有人承认书
6"DvdJ0MB attributable profit 可归属利润
0^m02\Li attributable share value 可归属股份价值
`9ieTt Auckland Stock Exchange 奥克兰证券交易所
p})&Zl)V auction 拍卖
ql#K72s auctioneer 拍卖商
0XY xMN) audit 审计；核数
G2A pm`/ y Audit Commission 审计署
te|VKYN%}[ Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
e9
NHbq 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〕
Cpj_ mMtu audit review 帐目审查
.C #} g Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
\ ||PW58j audited account 审计帐目；经审计的帐目
dw&Xg _$ audited annual account 经审计的周年帐目
/ nr DU* audited balance sheet 经审计的资产负债表
alG}Aw#gS auditor 核数师；核数主任；审计师
y|p:^41Ro auditor's certificate 核数师证明书；审计师证明书
Qu\E/T` auditor's report 核数师报告；审计师报告
p;@PfhEz) Aussie bond 澳元债券
rN}^^9 austerity budget 紧缩预算
/90@ 85%r Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
Dx Yu Australia All Ordinaries Index 澳洲所有普通股票指数
g9gy Wz Australian Dollar [AUD] 澳元
b ,c vQD Australian Options Market 澳大利亚期权市场
L $b9|j7 Australian Securities Commission 澳洲证券事务监察委员会
! O5UE Australian Society of Certified Practising Accountants 澳洲执业会计师公会
.,c8cq? Australian Stock Exchange 澳大利亚证券交易所
;7hf'k Austrian Schilling [ATS] 奥地利先令
rdK.*oT authentication 认证；鉴证
PQfx0n, authority to purchase 委托购买证；委购书
v uJ~Lg{ authorization 认可；核准；授权；授权书
}$7Hf+G authorization by direction 指示授权
$exu}% authorization by instruction 指令授权
.VUZ4e
authorization by warrant 令状授权
#C+0m` authorization of unit trust 单位信托的认可
Rl,B !SF authorized agent 指定代理人
xpV8_G z; authorized capital 法定资本
H(pOR< ` authorized clerk 出市员
@1>83-p"X authorized dealer 认可交易商
w qsPGkJJ7 authorized financial institution 认可财务机构
S&VN</p authorized fund 认可基金
]\jhtC=2 authorized fund house 获授权的基金公司；认可基金公司
J@Li*Ypo authorized institution 认可机构
lyib+Sa ?` authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
ss[8d%V authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
%PG0PH4? authorized insurer 获授权保险人；获认可承保人
9A6ly9DIS authorized investment 特准投资项目
6G( k{S authorized person 获授权人
"u%$`* authorized representative 获授权代表
7
724,+2N authorized share capital 法定股本
|BXq8Erh automated quotation system 自动报价系统
0{j>u` Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
ZQyT$ l~b 自动交易系统〔香港期货交易所有限公司〕
R ~cc]kp0 automatic adjustment mechanism 自动调整机制
3*FktXmI} automatic adjustment system 自动调整系统
1D*e u Automatic Clearing House 自动票据交换所
, vky automatic exchange rates accumulation system 自动化汇率累集系统
P$!Ht Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
Tv (s?T6f automatic teller machine [ATM] 自动柜员机
W6a2I autopay 自动转帐
>Mn"k\j4 available assets 可用资产
b~\![HoCMM available fiscal reserve 现存财政储备
_r ajm J available profit 可用利润
:dK%=j*ZK Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
C6Kz6 _DQZ average 平均；平均数；海损
#0mn_#-P) average basic salary 平均基本薪金
!0w'S>e average consumer expenditure 平均消费开支；一般消费开支
9)=as/o average cost 平均成本
d>(dSK x average cost of land production 增辟土地平均成本
eo@:@ O+bm average daily turnover 平均每日成交额
I laH,J7n average daily wage rate 平均每日工资率
^M L2xh average expenditure pattern 平均开支模式
0^.q5#A2 average growth rate 平均增长率
g]3-:&F{c average net fixed assets 固定资产平均净值
9_HEImk average of relatives 相对价格平均数
7ed *dXY* average price 平均价格
=B; )h average propensity to consume 平均消费倾向；一般消费倾向
M HgS5 b2 average propensity to save 平均储蓄倾向；一般储蓄倾向
>`6^1j(3 average rate 平均率
g'mk hF( average revenue 平均收入；平均收益
lRO4-
y average stock 平均库存；平均存货
YKk%lZ.8 average yearly rent 平均年租
}$b/g avoidance of double taxation 避免双重课税
/WM
: Bj avoidance of tax 避税
