A:
<OG rC .k} A share Ａ股；甲类股份
XY(3!>/eQ[ abatement of tax 减税；减扣免税额
fV[(s7vW ABN AMRO Bank N.V. 荷兰银行
:*GLLjS; above-the-line expenditure 线上项目支出；经常预算支出
2FHWOy
/N@ above-the-line receipt 线上项目收入；经常预算收入
&<</[h/B/F ABSA Asia Limited 南非联合亚洲有限公司
qMD!No absolute change 绝对数值变更
$4yv)6G absolute expenditure 实际开支
} t4?*:\ absolute guideline figure 绝对准则数字
;g[C=yhK`C absolute interest 绝对权益
,X Zo0 ! absolute order of discharge 绝对破产解除令
A?{ X5` y absolute profit margin 绝对利润幅度
JX_hLy@` absolute value 实值；绝对值
$Iuf(J-5[ absolutely vested interest 绝对既得权益
1( V>8}zn absorbed cost 已吸收成本；已分摊成本
aL\vQ(1zO absorption 吸收；分摊；合并
m2o*d$Ke absorption rate 吸收率；摊配率；分摊率
np|3 os ACB Finance Limited 亚洲商业财务有限公司
`I$'Lp#5 acceptable form of reciprocity 合理的互惠条件
}kg?A oo acceptable rate 适当利率；适当汇率
VV/6~jy0 acceptance agreement 承兑协议
0i }4T:J@` acceptance for honour 参加承兑
CJA5w[m acceptor 承兑人；接受人；受票人
J) O1)fR acceptor for honour 参加承兑人
_akC^h T accident insurance 意外保险
^4@~\#$z Accident Insurance Association of Hong Kong 香港意外保险公会
J( *Q t F accident insurance scheme 意外保险计划
\VL[,z=q. accident year basis 意外年度基准
Ux_ tHyc/ accommodation 通融；贷款
QG\ lXY, accommodation bill 通融票据；空头票据
+^% y&8e accommodation party 汇票代发人
A|sTnhp~ account balance 帐户余额；帐户结余
9z9z:PU account book 帐簿
X#9}|rT56 account collected in advance 预收款项
K5U= %z account current book 往来帐簿
uWw4l"RK` account of after-acquired property 事后取得的财产报告
5Z{h!}Y account of defaulter 拖欠帐目
(fON\ )l account payable 应付帐款
g+8j$w} account payee only [A/C payee only] 只可转帐；存入收款人帐户
%OW L M account receivable 应收帐款
~2xC.DF_N account receivable report 应收帐款报表
!4uTi [e account statement 结单；帐单；会计财务报表
d#:&Uw account title 帐户名称；会计科目
h4C DZ accountant's report 会计师报告
[KXxn>n Accountant's Report Rules 会计师报告规则
;2"#X2B accounting and auditing procedure 会计与审计程序；会计与核数程序
Hl"rGA> Accounting Arrangements 《会计安排》
7
}`c:u~j accounting basis 会计基础
82F q}N
< accounting by Official Receiver 破产管理署署长呈交的帐目
&wR dUIc Accounting Circular 《会计通告》
]@OGp:Hz accounting class 会计类别
z)Xf6& accounting date 记帐日期；会计结算日期
bX#IE[Yp} accounting for money 款项核算
'$u3i
#. \ Accounting Officer 会计主任
R
}M'D15 accounting period 会计报告期；会计期
X%"P0P accounting policy 会计政策；会计方针
v)@EK6Nty accounting practice 会计惯例
zI/)#^ SQ accounting principle 会计准则
xq_%|p}y accounting record 会计记录
U," lOG' accounting report 会计报告
ia15r\4j) Accounting Services Branch [Treasury] 会计事务部〔库务署〕
(j8tdEt Accounting Society of China 中国会计学会
Iu6KW :x accounting statement 会计报表
Pxu!,Mi[d accounting system 会计制度；会计系统
[^ r0red accounting transaction 会计事项；帐务交易
6GCwc1g accounting treatment 会计处理
F/9]{H accounting year 会计年度
!}wJ+R ^2 accretion 增值；添加
J {'
u accrual 应计项目；应累算数目
>B$ZKE accrual basis 应计制；权责发生制
Saa# Mj`M accrual basis accounting 应计制会计；权责发生制会计
=W)Fa6P3j( accrue 应累算；应计
~[XDK`B accrued benefit 应累算利益
QC0^G,9. accrued charges 应计费用
cSCO7L2E18 accrued cumulative preference share dividend 应累算的累积优先股股息
DZ~w8v7V accrued expenses 应累算费用
$C h!]lJA accrued interest payable 应付利息；应计未付利息
4s/4z@3a accrued interest receivable 应收利息；应计未收利息
)t={+^Xe accrued right 累算权益
V x1C4 accruing profit 应累算的利润
~k+"!'1 accumulated fiscal reserve 累积财政储备
log{jF accumulated profit 累积利润；滚存溢利
}xTTz,Oj$ accumulated reserve 累积储备
"m +Eu|{ accumulation of surplus income 累积收益盈余
uy\ < t acquired assets 既得资产
Mj |)KDL acquisition 收购；购置；取得
1\q(xka{ acquisition cost 购置成本
" |RP_v2 acquisition expenses 购置费用
B 1m @ acquisition of 100% interest 收购全部股权
k: PO"<-U acquisition of control 取得控制权
X>OO4SV acquisition of fixed assets 购置固定资产
h4H~;Wl0 acquisition of shell “买壳”
F.c`0u;= acquisition price 收购价
b_-ESs] g act of God 天灾
`Bx3grZ
7& acting partner 执事合伙人
~PaD _W#xP active market 买卖活跃的市场；交投畅旺的市场；旺市
SQ5SvYH active partner 积极参与的合伙人
tu6oa[ s active trading 交投活跃
CF9a~^ +% actual circulation 实际流通
3 D,PbAd actual cost 实际成本
|$Dt6{h actual expenditure 实际开支；实际支出
q a#Fa)g* actual income 实际入息；实际收入；实际收益
s<'^
@Y actual market 现货市场
&W fs6g actual price 现货价；实际价格
T+NEw8C?/ actual profit 实际利润
Z `O.JE actual quotation 实盘；实际价位；实际报价
/S1EQ%_ actual year basis 按实际年度计算
1B= vr Gq actuals 实货
:k8>)x]
) actuarial investigation 精算调查
4IG= mG) actuarial principle 精算原则
Qi2yaEB actuarial report 精算师报告
'#$% f Actuarial Society of Hong Kong 香港精算学会
B1c `(mHl actuarial valuation 精算师估值
rxC EOG actuary 精算师
)v;> 6( ad referendum agreement 暂定协议；有待覆核的协定
ZgF-.(GV ad valorem duty 从价税；按值征税
4;Z`u.1 ad valorem duty system 从价税制
&#v^y 3r ad valorem fee 从价费
VJBV k8P ad valorem tariff 从价关税
CCfuz & additional allowance 额外免税额
"o#"u[W , additional amount for unexpired risk 未过期风险的额外款额
^Tc&?\3 additional assessable profit 补加应评税利润
J}EQ_FC"$ additional assessment 补加评税
"RuJlp additional commitment 额外承担
^M6v;8EU additional commitment vote 额外承担拨款
"5%G [MB additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
LP_ d}ve additional dependent parent allowance 供养父母额外免税额
|xQ G additional provision 额外拨款
p.TR1BHw additional stamp duty 附加印花税
o,9E~Q '`{ additional tax 补加税罚款；补加税款
" jn@S- Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
0vmMNF adjudged bankrupt 被裁定破产
>4}+\ Q`S adjudicated bankrupt 裁定破产人
|TF ,Aj adjudication fee 裁定费；评定印花税额手续费；评估契据费
Fzh%#z0
adjudication of bankruptcy 裁定破产；宣告破产
3!Zd]1 $ adjudication of insolvency 裁定无力偿还债务
>`n0{:.1za adjusted actual 经调整的实数；调整后的实数
GV6!`@< adjusted current assets 经调整的流动资产；调整后的流动资产
kLMg|48fdI adjusted figure 经调整的数字；调整后的数额
\.myLkm adjusted liabilities 经调整的负债；调整后的负债
kNUbH!PO adjusted loss 经调整的亏损；调整后的亏损
78#j e=MDg 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
9X,dV7 yW adjusted profit 经调整的利润；调整后的利润
dm,7OQ adjusted surplus 经调整的盈余额；调整后的盈余额
QX ish Hk& adjusted value 经调整的价值；调整后的价值
ncb?iJ/b^ adjustment 调整；修订；理算〔保险〕
Hq$AF adjustment centre 调剂中心
IG Ef*! adjustment lag 调整过程的时间差距；调整时差
=+~e44!~D adjustment mechanism 调整机制
,d)!&y adjustment of loss 亏损调整
@YdS_W adjustment process 调整过程；调整程序
[|d:QF x adjustment range 调整幅度
Zw| IY9D administered exchange rate 受管制汇率
iOPv
% [ Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
D#x D-c administration expenses 行政费用
P .3j |)NW administration fee 手续费；行政费
);@Dr!H administration in bankruptcy 破产管理
E{^*^+c"h administration order 遗产管理令
_zI9 5 administrator 管理人；遗产管理人
&zlwV"W administrator of the estate 遗产管理人
Kpz>si?CL admission of debt 债项承认书
i &-g 0
admission of proof 接纳债权证明
&BqRy UM$F advance 放贷款项；垫付款项；预支款项；预付款项
Ul^/Dh advance account 暂支帐目；预付款帐户
'{\VO U advance compensation 预付补偿金
yX$I<L<Suz advance from shareholder 股东垫款
^)rX27!G advance pending reimbursement 预支以待日后付还
Yb%H9A advanced economy 先进经济体系
7S7gU\qOj advancement 预付；预付财产
A1 {P"p! advances warrant 垫款令
7_.z3K m: advancing 贷出
,E3"Ai sI adverse balance 逆差
1 <.I2\^ adverse exchange 逆汇
skR/Wf9DH advertisement addressed to shareholders 在报章刊登的致股东通告
^HLi1w| advice for collection 托收通知书
N)lzX X advice of drawing 提款通知书；汇票通知书
D5\$xdlJy advice of payment 付款通知
@L { x ; Advisory Committee [Securities and Futures Commission]
N $M#3Y; 谘询委员会〔证券及期货事务监察委员会〕
`i8osX[ &p Advisory Committee on Diversification 经济多元化谘询委员会
q5 I2dNE affidavit 誓章；遗产申报誓章
r7c(/P^$G affidavit of no receipt 述明无收款的誓章
-\6tVF11z affiliate 联号；联营公司；附属公司
VE&
?Zd~ affiliated company 附属公司；联号；联营公司
\OHsCG27 affirmation [estate duty] 非宗教式宣誓〔遗产税〕
Ra '0 ^4t affordability 负担能力
*SzP7]1 m African Development Bank [AfDB] 非洲开发银行
00Tm0rY after-acquired property 事后取得的财产
wA+J49 after-hours dealing 市后交易
F_/]9tz?; after-tax profit 税后盈利；税后利润；税后溢利
!X(Lvt/ agency agreement 代理协议
RU,f|hB 4 agency expenses 代理机构的开支
LS,/EGJ agency fee 代理费
2*vO o^f Agency Law 《代理法》
S59!+V agent 代理人；承销人
%:h)8e-; agent of company 公司代理人
::g"dRS<v agent's fee 代理人费；经纪费
%RL\t5 TV aggregate 总计；总数；总体数字
[y\ZnoB aggregate amount 总款额；总额
HelC_%#^ aggregate assets and liabilities 总体资产与负债
p.n]y=o.) aggregate at constant price 按固定价格计算的总体数字
Cc0`Y lx~( aggregate demand 总需求
}Y(Q7l aggregate gross position 总持仓量
W8,XSUl aggregate limit 总限额
YPDc
/ aggregate of salaries tax 合计薪俸税
W,`u5gbT aggregate performance 总体表现；总体业绩
7ks09Cy aggregate supply 总体供应
xrA(#\}f$ aggregate surplus 总盈余
'&W`x5`t aggregate total 整体总额
x +! <_p aggregate value 总值；合计价值
4))u*c/, aggregated basis 合计基准
@z EEX9U aggregated net chargeable income 合计应课税入息实额
%/,PY >:| aggregation 合并计算；合计；总和
" 6~pTHT aggregation of incomes of husband and wife 夫妇入息合并计算
u'd+:uH aggregation of property 财产的总和
5>t& )g agio 差价；贴水
WHBQA\4 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》
2}'qu) Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
I.fV_
H^ 《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》
&vj+3<2 Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
iH9g5G`O 《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》
qRJg/~_h{ Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
iv?'&IUfK 《香港政府和大韩民国政府关于相互促进和保护投资协定》
K)]7e?:Wu agreement for a settlement 授产协议
MnO,Cd6{%d agreement for assignment 转让协议
T$06DS agreement for sale 售卖协议；买卖协议
m`g%\o^6i agreement for sale and purchase 买卖协议
1T %Y:0 agreement for the payment of interest 支付利息协议
.i" v([eQ agreement for the repayment of money 还款协议
i`gsT[JQRX agreement of reinsurance 再保险协议
uwj/]#` Agricultural Bank of China 中国农业银行
V3$!`T}g4 air passenger departure tax 飞机乘客离境税
K- )*S\<} Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
b5_A*-s$M airport tax 机场税
m1gJ"k6
`j alcohol duty 酒精税
Umm_FEU#] alienation 让与；让渡；转让
j^1T3 + alimony 生活费；赡养费
pCb@4n b All Ordinaries Index [AOI] 所有普通股指数
""^9WLH4g- all risks 全险；综合险
j+*VP All Sales Record for Stock Market 《股票市场成交报告》
x]euNa Allied Capital Resources Limited 新联财务有限公司
zek\AQN all-items index [Consumer Price Index] 总指数〔消费物价指数〕
kNI m90,g allocation letter 拨款信件
L:`|lc=^ allocation of fund 分配款项；预留款项
=oluw|TCe7 allocation of profit 利润分配；溢利分配
itm;, Sbg allocation warrant 拨款令
e[ i&2mM allotment 分配；配股
+LQ 2To allotment notice 股份配售通知；配股通知
=P'=P0G allotment of shares 股份分配
) 3.udx allowable 可获宽免；免税的
iEr|?, allowable business loss 可扣除的营业亏损
%pc0a^iB allowable expenses 可扣税的支出
)FMpfC>An allowance 免税额；津贴；备抵；准备金
56G5JSB=\ allowance for debts 债项的免税额
( {m["d allowance for depreciation by wear and tear 耗损折旧免税额
6" |PJ_@ P allowance for funeral expenses 殡殓费的免税额
CUnZ}@?d allowance for inflation 为通货膨胀而预留的款项；通胀准备金
u7^Z7;
J allowance for repairs and outgoings 修葺及支出方面的免税额
L
FHyiIO allowance to debtor 给债务人的津贴
E5jK}1t4V alteration of capital 资本更改
-gu)d5b alternate trustee 候补受托人
-njxc{b amalgamation 合并
}.NR+:0 ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
Z B`!@/3X ambit of charges 征税范围；收费范围
3d cZ1Yrn amended valuation 经修订的估值
V3yO_Iqa American Commodities Exchange 美国商品交易所
e:AB!k^xp$ American Express Bank Limited 美国运通银行
IB}.J, = American Stock Exchange 美国证券交易所
7vNS@[8 amortization 摊销
*X*D,
VY amount due from banks 存放银行同业的款项
) OZDq]mV amount due from banks abroad 存放海外银行同业的款项
U(3LeS;mr amount due from holding companies 控股公司欠款
i2N* 3X~ amount due from local banks 存放本港银行同业的款项
;r4 9H<z amount due to banks 银行同业的存款
_]j=[|q 9 amount due to banks abroad 海外银行同业的存款
tK g%5;v amount due to holding companies 控股公司存款
Vn];vN amount due to local banks 本港银行同业的存款
++R-_oQ amount due to outport banks 外埠银行同业的存款
\Vm{5[ :SA amount for note issue 发行纸币的款额
A~*Wr+pv amount of bond 担保契据的款额
2J 9eeN amount of consideration 代价款额
DQ9 <N~l amount of contribution 供款数额
~>>o'H6 amount of indebtedness 负债款额
PA`b~Ct amount of principal of the loan 贷款本金额
`"GD 'Oa amount of rates chargeable 应征差饷数额
xqP0Z) ,Ow amount of share capital 股本额
w V;y]' amount of sums assured 承保款额
& Radpb2p6 amount of variation 变动幅度
at7/KuY!~ amount of vote 拨款数额
gJs~kQU amount payable 应付款额
d`({z]W; amount receivable 应收款额
5 kC#uk Amsterdam Stock Exchange 阿姆斯特丹证券交易所
&bB p`h analysis 分析
dH?pQ
ancillary risk 附属风险
Cgq9~U ! annual account 周年帐目；周年帐目报表；年度决算；年结
k^R>x V
annual accounting date 年结日期
F
b`V. annual allowance 每年免税额；年积金；年度津贴；年津
DgClN:Hw annual balance 年度余额
p& vQ* } annual disposable income 每年可动用收入
_AVCh)Z b annual estimates 周年预算
XKks j!'B annual fee 年费
E+E 5`-V annual general meeting 周年大会
(e F 5?I annual growth rate 年增率；每年增长率
t9 &O0tpe annual long-term supplement 长期个案每年补助金
<6v7_ annual pensionable emolument 可供计算退休金的年薪
lD/+LyTa annual report 年报
,wR rx& Annual Report on the Consumer Price Index 《消费物价指数年报》
HK2`.'D annual return 周年报表；周年申报表；每年报税表格
\+cQiN b@ Annual Return Rules 《周年报表规则》
C$,S#n@ annual review of consumer prices 每年消费物价回顾
m1daOeZ]P annual roll-forward basis 逐年延展方式
?W.Y
x7c annual salary 年薪
R L)' m annual statement 年度报表；年度决算表
;u ba Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
fC~WuG 3 annuitant 年金受益人
Y J1 P5u: annuity 年金
8d Ftp3( annuity contract 年金合约
0;k 3 annuity on human life 人寿年金
1$Eiv8xd antecedent debt 先前的债项
5O*+5n
ante-dated cheque 倒填日期支票
@B& hR} 4 anticipated expenditure 预期开支
[oKB1GkA anticipated net profit 预期纯利
-09<; U anticipated revenue 预期收入
oiFtPki anti-inflation measure 反通货膨胀措施
<D&75C# anti-inflationary stance 反通货膨胀立场
G i{1u}-0 apparent deficit 表面赤字
q07rWPM
"e apparent financial solvency 表面偿债能力
Z. h`yRhO apparent partner 表面合伙人
vW]BO zK application for personal assessment 个人入息课税申请书
JBU
qZ application of fund 资金应用
_a.Q@A4' application to release as liquidator and to destruct the books of accounts and documents
0K#dWc}"a 申请免除清盘人职务及毁灭帐簿与文件
E"w7/k#3}C appointed actuary 委任精算师
8eLNKgc appointed auditor 委任核数师；委任审计师
]?<uf40Mm appointed trustee 委任的受托人
zA+ ^4/M appointer 委任人
%/sf#8^m apportioned pro rata 按比例分摊
?np` RA apportionment 分配；分摊
pD &\Z~5T Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
d[O.UzQ apportionment formula 分摊方程式
,u\M7, a^ apportionment of estate duty 遗产税的分摊
K-#Rm%J+Wy appraisal 估价；评估
e@I?ESZ5 appreciable growth 可观增长
xvrCm`3n@ appreciable impact 显着影响
_N*4 3O` appreciable increase 可观增长
nR
,j1IUF appreciation 增值；升值
xQ$*K]VP appreciation against other currencies 相对其他货币升值
x$A5Ved appreciation of the exchange value of Hong Kong dollar 港元汇值上升
e|{6^g<ru appreciation tax 增值税
+ 1v@L appropriation 拨款；拨用；拨付
=o5hD, > e appropriation account 拨款帐目
. e]!i(5I Appropriation Bill 拨款法案
'zpj_QM appropriation-in-aid system 补助拨款办法
6BMRl%3>Z approved assets 核准资产
]huqZI approved basket stock 认可一篮子证券
/Wzic+v<> approved budget 核准预算
Q+ uYr- approved charitable donation 认可慈善捐款
rZzto;NDS approved charitable institution 认可慈善机构
i [FBll - approved currency 核准货币；认可货币
6wxQ_Qz:Q approved estimates 核准预算
2^Y1S?g. approved estimates of expenditure 核准开支预算
Ai /a y# E approved overseas insurer 核准海外保险人
MMcHzRF approved overseas trust company 核准海外信托公司
-i 6<kF-W approved pooled investment fund 核准汇集投资基金
!O $EVl approved provident fund scheme 认可公积金计划
Eb#0 -I approved provision 核准拨款
< FN[{YsA approved redeemable share 核准可赎回股份
:~`E @`/ approved regional stock 认可地区性证券
#t{?WkO[ approved retirement scheme 认可退休金计划
P$w0.XZa approved subordinated loan 核准附属贷款
+mH Kk arbitrage 套戥；套汇；套利
s>_n e0 arbitrageur 套戥者；套汇者
O </ < arbitrary amount 临时款项
*6=[Hmygi arrangement 措施；安排；协定
7gPkg63 arrears 欠款
}Z%*gfp arrears of pay 欠付薪酬
m]&d TZV arrears of revenue 逾期未收税款；逾期未收的帐项
|\elM[G"g articles of association 组织章程；组织细则；组织章程细则
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Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
Xhi9\wteYw ascertainment of profit 确定利润
0oM~e "Asia Clear" “亚洲结算系统”
bJGT^N@ Asia Commercial Bank Ltd. 亚洲商业银行有限公司
w^P4_Yr[T Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
l |\Q~ D!o Asian Development Fund [ADF] 亚洲发展基金
Tb~(?nY5 Asian dollar bond 亚洲美元债券
f{ENSUtCrR Asian dollar market 亚洲美元市场
6% O" Asian dollar rate 亚洲美元利率
hPhN7E03 Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
py@5]n% Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
{TlS)i ` asked price 沽盘；喊价；索价；卖方报价
X} g!Lp assessable income 应评税入息
^ d4# assessable loss 应评税亏损
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#t?1SP assessable profit 应评税利润
$t[`}I
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.4.zy]I assessed profit 估定利润
; h] zN assessed value 经评估价值
`2Ff2D ^ ? assessment 评税；评定；估价；评税单
R.+Q K6B& assessment number 评税编号；估价编号
@cSz!E} assessment of additional tax 补加税评税
k\1q Jr assessment of performance 业绩评估；实绩评价
S'2B Assessor 评税主任
qnru atA asset price bubbles 资产价格泡沫
l}Jf;C*j1z asset-backed securities 具资产保证的证券
[V}I34UN assets accretion 资产增值
36.L1!d)pE assets and liabilities 资产与负债
G^j/8 e assets betterment statement 资产递增表；资产改进表
b pExYyt assets lending 实物放款；有抵押贷款
> : \lDz assets of the company passing on the death 死者去世时转移的公司资产
=f=MtH?0y assets pledged as security for liabilities 用作负债抵押的资产
tAc[r)xFw assets portfolio 资产投资组合
)7O4j}B){ assets price 资产价格
l hJT& assets quality 资产质素
wD}[XE? S assets realization 资产变现
`q%Z/!} assets refinancing arrangement 资产再集资安排
]J:?@}\^ assets securitization 资产证券化
vs HY; [ assets situated outside Hong Kong 在香港以外地方的资产
Gl`Yyw @84 assets stripping 削减资产；拆卖资产
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,bG assets value 资产值
[ gx<7 }[ assignee 承让人
*W%HTt"N assignment 转让；转让书；转让契
ep>S$a*| assignment of interest 权益转让
Bk~WHg>@G assignment of letters patent and trade mark 专利证书及商标转让
fqFE GyeNr assignment of property 物业转让；物业转让书
4LJUO5(y@ assignment right 转让权
}4 5| assignor 转让人
#Ubzh`v associate 有联系的人；有关连人士；相联者；合伙人；联系人
uFL~^vz Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
_U%!&_m6 associate member 附属会员
k9'%8(7M: associated body corporate 相联法人团体
nlw(U3@7 associated company 相联公司；联属公司
{pE")O7~P associated corporation 相联法团
4 Z1- RS Association of Chartered Certified Accountants [ACCA] [United Kingdom]
fG2\p&z 公认会计师公会〔英国〕
j*rra Association of Futures Exchange Brokers 香港期货经纪协会
1E=%:? d Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
`lqMi fD association of underwriters 承保人组织
(,[m}Qb?! assumption of control 接管
$xa#+ assurance 担保；保险；转易；转易书
?_(0cVi assurance of interest 权益的转易
_<= U.T` at 19XX price 按一九ＸＸ年价格计算
"!9~77 at a discount 按赔价计算；按贴水价格计算；打折扣
tB8X n O_c at a premium 按溢价计算；按升水价格计算
7H a
+ @ at call 通知付款；按通知
ePP-&V"`" at constant market price 按固定市价计算
U[ u9RB at constant price 按固定价格计算
Gdi1l Yu6V at cost 按成本计算
\[% [`m at current market price 按当时市价计算；按现时市价计算
cRDjpc] at current price 按当时价格计算；按现时价格计算
YFy5>* W at factor cost 按要素成本计算；按生产要素成本计算
]SFB_ 5Gb at money-of-the-day price 按付款当日价格计算
,H'O`oV!1E at or better 按指定或较佳价位〔买卖指令〕
@ {j'Pf' at par 按面值计算；平价
Z; r}G m at sight 见票即付
(S&X??jfB5 at the close 按收市盘
q{[}*% at the opening 按开市盘
*.8@ hPy attestation 见证；见证条款
Xd!=1 :: at-the-money option 平价期权
O|O #T.Tg attorney 受权人；受托代表人
"9Sxj attornment 新拥有人承认书
h IuK s5` attributable profit 可归属利润
1X.5cl?V attributable share value 可归属股份价值
@D[jUC$E Auckland Stock Exchange 奥克兰证券交易所
l[fU0;A auction 拍卖
W 1w)SS auctioneer 拍卖商
{k-GWYFA audit 审计；核数
L!| c: 8 Audit Commission 审计署
~raRIh= Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
D[x0sly 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〕
#6[ FGM audit review 帐目审查
Y4YA1F Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
^ PMP2\JQA audited account 审计帐目；经审计的帐目
~Yv "= audited annual account 经审计的周年帐目
T_lexX[\ audited balance sheet 经审计的资产负债表
x\)0+c~\}x auditor 核数师；核数主任；审计师
S^]i auditor's certificate 核数师证明书；审计师证明书
D"o y l`q auditor's report 核数师报告；审计师报告
6=3}gd5 Aussie bond 澳元债券
Mf^ ;('~ austerity budget 紧缩预算
CL5u{ i5 Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
3ybEQp9 Australia All Ordinaries Index 澳洲所有普通股票指数
I
$ !Y Australian Dollar [AUD] 澳元
2_6x2I a4 Australian Options Market 澳大利亚期权市场
@@9#od O Australian Securities Commission 澳洲证券事务监察委员会
4nzUDeI3MG Australian Society of Certified Practising Accountants 澳洲执业会计师公会
Ev|2bk \ Australian Stock Exchange 澳大利亚证券交易所
Af pB=3 Austrian Schilling [ATS] 奥地利先令
8QV +DDZx authentication 认证；鉴证
r in#lu& N authority to purchase 委托购买证；委购书
S =!3t` authorization 认可；核准；授权；授权书
V7.xKmB authorization by direction 指示授权
8
C @iD% authorization by instruction 指令授权
/v 7U~i5 authorization by warrant 令状授权
d\WnuQR[ authorization of unit trust 单位信托的认可
&ok2Xw authorized agent 指定代理人
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% authorized capital 法定资本
EtK,C~C}8 authorized clerk 出市员
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x authorized dealer 认可交易商
J b
Hn/$ authorized financial institution 认可财务机构
W6_/FkO authorized fund 认可基金
7 [N1Vr(1 authorized fund house 获授权的基金公司；认可基金公司
s" #> Xc authorized institution 认可机构
LRW7_XY z authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
`ySLic` authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
Z.Z+cFi authorized insurer 获授权保险人；获认可承保人
kaQn'5 authorized investment 特准投资项目
*[t@j*al authorized person 获授权人
)"s <hR , authorized representative 获授权代表
f5<qF ]Y/ authorized share capital 法定股本
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vfm ,BL automated quotation system 自动报价系统
v@TP_Ka Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
Ufd{.o[{- 自动交易系统〔香港期货交易所有限公司〕
k;/U6,LQ* automatic adjustment mechanism 自动调整机制
NitWIj[U; automatic adjustment system 自动调整系统
IF YG l Automatic Clearing House 自动票据交换所
[ GJ_]w^}j automatic exchange rates accumulation system 自动化汇率累集系统
PB*m D7" Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
,E2Tw-% automatic teller machine [ATM] 自动柜员机
gf7%vyMo$ autopay 自动转帐
9#L0Q%, * available assets 可用资产
?(UeWLC# available fiscal reserve 现存财政储备
(9$z+Zmm? available profit 可用利润
|{udd~oE& Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
NPF"_[RoeV average 平均；平均数；海损
8%q:lI average basic salary 平均基本薪金
A
J<Sa= average consumer expenditure 平均消费开支；一般消费开支
60(j[d-$p average cost 平均成本
\tH^w@j47 average cost of land production 增辟土地平均成本
E9JxntX average daily turnover 平均每日成交额
*o <S{ average daily wage rate 平均每日工资率
w}nc ^6qH average expenditure pattern 平均开支模式
?_*X\En*3 average growth rate 平均增长率
#lXwBfBMf average net fixed assets 固定资产平均净值
UPQ?vh2F2 average of relatives 相对价格平均数
Y3^UJe7E average price 平均价格
jz ;N&62| average propensity to consume 平均消费倾向；一般消费倾向
2>3#/ I9Y average propensity to save 平均储蓄倾向；一般储蓄倾向
{2QCdj46 average rate 平均率
w ;+x g average revenue 平均收入；平均收益
eK [8$1 average stock 平均库存；平均存货
9cQZ`Ex average yearly rent 平均年租
BnJpC<xm avoidance of double taxation 避免双重课税
k'Is]=3 avoidance of tax 避税
