A:
_IWLC{%V A share Ａ股；甲类股份
gKtgW&PYm abatement of tax 减税；减扣免税额
=X7_!vSv ABN AMRO Bank N.V. 荷兰银行
$ByP 9=| above-the-line expenditure 线上项目支出；经常预算支出
a`>H69(bU above-the-line receipt 线上项目收入；经常预算收入
}ldpudU ABSA Asia Limited 南非联合亚洲有限公司
\t)`Cp6,[b absolute change 绝对数值变更
S1U[{R?, absolute expenditure 实际开支
i:1
@ vo absolute guideline figure 绝对准则数字
?@;#|^k9
absolute interest 绝对权益
PJ ^qE| X absolute order of discharge 绝对破产解除令
J|`.d46 absolute profit margin 绝对利润幅度
IRTD(7"oyp absolute value 实值；绝对值
wZWAx absolutely vested interest 绝对既得权益
; RYIc0% absorbed cost 已吸收成本；已分摊成本
1:J+` mzpl absorption 吸收；分摊；合并
IL`=r6 \ absorption rate 吸收率；摊配率；分摊率
t8`wO+4@ ACB Finance Limited 亚洲商业财务有限公司
wOsg,p;\' acceptable form of reciprocity 合理的互惠条件
I {=Yuc acceptable rate 适当利率；适当汇率
PlCj<b1D: acceptance agreement 承兑协议
gyuBmY acceptance for honour 参加承兑
K|I<kA~!H acceptor 承兑人；接受人；受票人
|qBcE acceptor for honour 参加承兑人
J X{_,2*$ accident insurance 意外保险
]'pL*&"X Accident Insurance Association of Hong Kong 香港意外保险公会
M~~)tJYsu accident insurance scheme 意外保险计划
t(jE9t|2e6 accident year basis 意外年度基准
n}c~+ 0`un accommodation 通融；贷款
bAwKmk9C accommodation bill 通融票据；空头票据
egV KAR- accommodation party 汇票代发人
8 [D" account balance 帐户余额；帐户结余
qw{`?1[+ account book 帐簿
"F[7b!>R account collected in advance 预收款项
_<=h#lH account current book 往来帐簿
lnRL^ } account of after-acquired property 事后取得的财产报告
-!}3bl*(7 account of defaulter 拖欠帐目
Fu 5c_"! account payable 应付帐款
,e$6%R account payee only [A/C payee only] 只可转帐；存入收款人帐户
l>KkAA account receivable 应收帐款
lc3Gu78 A/ account receivable report 应收帐款报表
$tej~xZK account statement 结单；帐单；会计财务报表
%r8;i account title 帐户名称；会计科目
r -.>3J accountant's report 会计师报告
YrV@k*O* Accountant's Report Rules 会计师报告规则
d</F6 aM\ accounting and auditing procedure 会计与审计程序；会计与核数程序
nv\K!wZI=b Accounting Arrangements 《会计安排》
dT[JVl+3= accounting basis 会计基础
pTXF^:8 accounting by Official Receiver 破产管理署署长呈交的帐目
A0:rn\$l3 Accounting Circular 《会计通告》
uqLP$At accounting class 会计类别
d Ce LW accounting date 记帐日期；会计结算日期
Nd&UWk^ accounting for money 款项核算
XK})?LTD
Accounting Officer 会计主任
n>w <vM accounting period 会计报告期；会计期
Np aS2q-d accounting policy 会计政策；会计方针
V:vqt@ accounting practice 会计惯例
!F.h+&^D; accounting principle 会计准则
PcqS#!t accounting record 会计记录
Qj*.Z4ue accounting report 会计报告
xF@&wg Accounting Services Branch [Treasury] 会计事务部〔库务署〕
jFUpf.v2 Accounting Society of China 中国会计学会
>H ?k0M`L accounting statement 会计报表
>##Z} auY accounting system 会计制度；会计系统
1G K>&; accounting transaction 会计事项；帐务交易
3&nN;4~Zx6 accounting treatment 会计处理
niKfat? accounting year 会计年度
:
]+6l accretion 增值；添加
G? XS-oSv accrual 应计项目；应累算数目
?)186dp accrual basis 应计制；权责发生制
;lvcg)}l accrual basis accounting 应计制会计；权责发生制会计
T6QRr}8`/J accrue 应累算；应计
Id&e' accrued benefit 应累算利益
ex6R=97uA accrued charges 应计费用
hzR Kv6 accrued cumulative preference share dividend 应累算的累积优先股股息
E&eY79 accrued expenses 应累算费用
;j7G$s9 accrued interest payable 应付利息；应计未付利息
f 9Kt>2IN accrued interest receivable 应收利息；应计未收利息
%S'+x[ 4W accrued right 累算权益
b?c/J {me accruing profit 应累算的利润
U7 ?v4O]D[ accumulated fiscal reserve 累积财政储备
*mbzK*
accumulated profit 累积利润；滚存溢利
8QZI(Xe9r accumulated reserve 累积储备
O1S7t)ag accumulation of surplus income 累积收益盈余
CH&{x7$he
acquired assets 既得资产
o +7)cI acquisition 收购；购置；取得
-*z7`]5J acquisition cost 购置成本
oeB'{bG acquisition expenses 购置费用
Fxc_s/^=t acquisition of 100% interest 收购全部股权
D}LM(s3li7 acquisition of control 取得控制权
OF+4M q acquisition of fixed assets 购置固定资产
P^Owg r=Y acquisition of shell “买壳”
;81,1
Ie<~ acquisition price 收购价
q\~
#g.} act of God 天灾
-z0;4O (K] acting partner 执事合伙人
iER@_? active market 买卖活跃的市场；交投畅旺的市场；旺市
\~" Ub"~I active partner 积极参与的合伙人
}\Rmwm- active trading 交投活跃
&9fQW?Cz s actual circulation 实际流通
?_i >Kx actual cost 实际成本
V~ORb1 actual expenditure 实际开支；实际支出
m fN'+`r actual income 实际入息；实际收入；实际收益
5af0- hj actual market 现货市场
brs`R#e \ actual price 现货价；实际价格
ni nWnQq actual profit 实际利润
7HBf^N. actual quotation 实盘；实际价位；实际报价
zh*D2/ r actual year basis 按实际年度计算
F K593z actuals 实货
?- v WNv actuarial investigation 精算调查
8 49,1n^ actuarial principle 精算原则
C5 Q!_x( actuarial report 精算师报告
)iQ ^HZ Actuarial Society of Hong Kong 香港精算学会
Dws)
4hH actuarial valuation 精算师估值
O ~6%Iz ` actuary 精算师
.Zv~a&GE ad referendum agreement 暂定协议；有待覆核的协定
nqm=s nh ad valorem duty 从价税；按值征税
Z$ JJ0X ad valorem duty system 从价税制
UZ2_FP ad valorem fee 从价费
YLGE{bS ad valorem tariff 从价关税
kuD$]A
Q`& additional allowance 额外免税额
bo/9k 4N3 additional amount for unexpired risk 未过期风险的额外款额
&h5Y_no GX additional assessable profit 补加应评税利润
Xt<1b additional assessment 补加评税
lz~^*\ F additional commitment 额外承担
%DYh<U4N additional commitment vote 额外承担拨款
C| ~ A]wc= additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
2cH RiRT additional dependent parent allowance 供养父母额外免税额
d \l{tmte additional provision 额外拨款
rB$~,q&.V additional stamp duty 附加印花税
,MNv}w@ additional tax 补加税罚款；补加税款
e ,/]]E/o Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
Z K+F<} adjudged bankrupt 被裁定破产
jDpA>{O[ adjudicated bankrupt 裁定破产人
uC^)#Y\" adjudication fee 裁定费；评定印花税额手续费；评估契据费
\&hq $ adjudication of bankruptcy 裁定破产；宣告破产
P:4"~ ]} adjudication of insolvency 裁定无力偿还债务
dAx
? , adjusted actual 经调整的实数；调整后的实数
i[IFD]Xy!j adjusted current assets 经调整的流动资产；调整后的流动资产
C $TU
TS adjusted figure 经调整的数字；调整后的数额
ou <3}g adjusted liabilities 经调整的负债；调整后的负债
XGR2L
DR adjusted loss 经调整的亏损；调整后的亏损
t{jY@J T| 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
b>OB}Is adjusted profit 经调整的利润；调整后的利润
w\o6G7 adjusted surplus 经调整的盈余额；调整后的盈余额
= IRot adjusted value 经调整的价值；调整后的价值
! 6%?VJB|b adjustment 调整；修订；理算〔保险〕
*VsVCUCz5* adjustment centre 调剂中心
RI&O@?+U adjustment lag 调整过程的时间差距；调整时差
P'l n S&yA adjustment mechanism 调整机制
FL^ _)` adjustment of loss 亏损调整
-&>V.hi 7 adjustment process 调整过程；调整程序
9 A ?{}c adjustment range 调整幅度
= wdh# { administered exchange rate 受管制汇率
t.28IHJ Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
U
5J
_Y administration expenses 行政费用
mG&A_/e!9 administration fee 手续费；行政费
W3tin3__
administration in bankruptcy 破产管理
N7_eLhPt*8 administration order 遗产管理令
1fS &KO{a administrator 管理人；遗产管理人
>] 'o N administrator of the estate 遗产管理人
;rT'~?q admission of debt 债项承认书
Y:ly x-lj admission of proof 接纳债权证明
e=OHO,74z" advance 放贷款项；垫付款项；预支款项；预付款项
Hyy b0c^= advance account 暂支帐目；预付款帐户
QIGU i,R advance compensation 预付补偿金
I.jqC2G advance from shareholder 股东垫款
OR+qi*) advance pending reimbursement 预支以待日后付还
ZyUcL_ advanced economy 先进经济体系
w~b:9_reY advancement 预付；预付财产
$:F+Nf
8 advances warrant 垫款令
\mc0fY advancing 贷出
>0{}tRm-P& adverse balance 逆差
F tIcA" ^N adverse exchange 逆汇
U.Mfu9}#: advertisement addressed to shareholders 在报章刊登的致股东通告
)OV 0YfO advice for collection 托收通知书
f[k#Znr advice of drawing 提款通知书；汇票通知书
iH }- advice of payment 付款通知
q5SPyfE[ Advisory Committee [Securities and Futures Commission]
*=!e, 谘询委员会〔证券及期货事务监察委员会〕
OB(o OPH Advisory Committee on Diversification 经济多元化谘询委员会
x950,`zy affidavit 誓章；遗产申报誓章
1RYrUg"s" affidavit of no receipt 述明无收款的誓章
kWXLn cE affiliate 联号；联营公司；附属公司
Kd5'2 "DI affiliated company 附属公司；联号；联营公司
,*XB11P affirmation [estate duty] 非宗教式宣誓〔遗产税〕
[P`e @ $ affordability 负担能力
mZR3Hl$ African Development Bank [AfDB] 非洲开发银行
6WY/[TC- after-acquired property 事后取得的财产
f$xXR$mjf after-hours dealing 市后交易
mQ:{>` after-tax profit 税后盈利；税后利润；税后溢利
q,, agency agreement 代理协议
\0b}Z#'0 agency expenses 代理机构的开支
LgNIb agency fee 代理费
GEWjQ;g Agency Law 《代理法》
v74 5F Iy< agent 代理人；承销人
{|?^ @ agent of company 公司代理人
ZZT #V%Q=u agent's fee 代理人费；经纪费
,0W^"f.g{m aggregate 总计；总数；总体数字
^HC 6v;K aggregate amount 总款额；总额
6eV#x%z@v' aggregate assets and liabilities 总体资产与负债
E nM aggregate at constant price 按固定价格计算的总体数字
'E _~ |C aggregate demand 总需求
':vZ& aggregate gross position 总持仓量
QhZg{v[d aggregate limit 总限额
1#A$&'&\J; aggregate of salaries tax 合计薪俸税
53])@Mmus aggregate performance 总体表现；总体业绩
3PNdc}h&# aggregate supply 总体供应
YZg#H) w% aggregate surplus 总盈余
t WI- aggregate total 整体总额
!RI _Uph aggregate value 总值；合计价值
| 3' aggregated basis 合计基准
>$4# G)s aggregated net chargeable income 合计应课税入息实额
$d?W1D<A aggregation 合并计算；合计；总和
G\@pg;0|y aggregation of incomes of husband and wife 夫妇入息合并计算
7)lEZJK&T aggregation of property 财产的总和
m-Eh0Zl>Z agio 差价；贴水
[s( D== 8 Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
K;R H,o1 Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
l [/`kK 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
_ox+5?> Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
cV+?j}"*+ 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
L^sjV/\oW Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
&jP1Q3 《香港政府和大韩民国政府关于相互促进和保护投资协定》
cpQ5F;FI agreement for a settlement 授产协议
Nc:s+ o agreement for assignment 转让协议
xLW$>;kI agreement for sale 售卖协议；买卖协议
R /+$ : agreement for sale and purchase 买卖协议
v-1}&K agreement for the payment of interest 支付利息协议
&xnQLz:# agreement for the repayment of money 还款协议
vF27+/2+R agreement of reinsurance 再保险协议
XnyN*}8 Agricultural Bank of China 中国农业银行
h aAY =: air passenger departure tax 飞机乘客离境税
')"+ a^c Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
CvoFt=c$jE airport tax 机场税
&W2*'$j"_ alcohol duty 酒精税
3 z8i0 alienation 让与；让渡；转让
U) J5K alimony 生活费；赡养费
o:Fq|?/e All Ordinaries Index [AOI] 所有普通股指数
!zA@{gvEc all risks 全险；综合险
oW3"J6,S All Sales Record for Stock Market 《股票市场成交报告》
m@Z# Allied Capital Resources Limited 新联财务有限公司
y}?|+/ dN all-items index [Consumer Price Index] 总指数〔消费物价指数〕
OEW'bT) allocation letter 拨款信件
ETp?R WXX allocation of fund 分配款项；预留款项
uZ+bo & allocation of profit 利润分配；溢利分配
mO >L]<O allocation warrant 拨款令
Pyo|Sgk allotment 分配；配股
dHnCSOM< allotment notice 股份配售通知；配股通知
I!sT=w8V allotment of shares 股份分配
&$MC!iMh allowable 可获宽免；免税的
n>Ff tVZNJ allowable business loss 可扣除的营业亏损
C96/ allowable expenses 可扣税的支出
R_!.vGhkN allowance 免税额；津贴；备抵；准备金
P%3pM*. allowance for debts 债项的免税额
8z9 {H allowance for depreciation by wear and tear 耗损折旧免税额
#{cy( &cz allowance for funeral expenses 殡殓费的免税额
aB ,-E>+ allowance for inflation 为通货膨胀而预留的款项；通胀准备金
5'zXCHt allowance for repairs and outgoings 修葺及支出方面的免税额
}Le]qR9Y] allowance to debtor 给债务人的津贴
HlGSt$woX alteration of capital 资本更改
+,76|oMsQ% alternate trustee 候补受托人
`b?uQ\#-M amalgamation 合并
4b;Mb ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
ZVjB$-do ambit of charges 征税范围；收费范围
W XQ @kQD amended valuation 经修订的估值
7~7L5PRW American Commodities Exchange 美国商品交易所
QN:v4,$d American Express Bank Limited 美国运通银行
vF72#BNs American Stock Exchange 美国证券交易所
w#"\*SKK amortization 摊销
^tB 1Nu % amount due from banks 存放银行同业的款项
#Bd]M#J17a amount due from banks abroad 存放海外银行同业的款项
UL+Txc amount due from holding companies 控股公司欠款
6D;N.wDZ amount due from local banks 存放本港银行同业的款项
SVCh!/qe\ amount due to banks 银行同业的存款
p*
>z:= amount due to banks abroad 海外银行同业的存款
}3(!kW amount due to holding companies 控股公司存款
w~66G amount due to local banks 本港银行同业的存款
$L/ `nd amount due to outport banks 外埠银行同业的存款
"=h1gql' amount for note issue 发行纸币的款额
xcB\Y:
amount of bond 担保契据的款额
vS gT36ZF amount of consideration 代价款额
7 U enr9)M amount of contribution 供款数额
t<H"J__& amount of indebtedness 负债款额
At Wv9 amount of principal of the loan 贷款本金额
@*6fEG{,q amount of rates chargeable 应征差饷数额
\x<8 amount of share capital 股本额
g) X3:=[' amount of sums assured 承保款额
/fI}QY1 amount of variation 变动幅度
1dH|/9 amount of vote 拨款数额
Ca2r<|uA amount payable 应付款额
%8'8XDq^8 amount receivable 应收款额
EZUaYp ~M Amsterdam Stock Exchange 阿姆斯特丹证券交易所
fQ<sq0' e\ analysis 分析
R Za/la* ancillary risk 附属风险
v3-/ [-XB: annual account 周年帐目；周年帐目报表；年度决算；年结
/$~1e7 W annual accounting date 年结日期
R N$vKJk annual allowance 每年免税额；年积金；年度津贴；年津
qmrT d G annual balance 年度余额
_#8hgwf> annual disposable income 每年可动用收入
aacy5E annual estimates 周年预算
pjeNBSu6 annual fee 年费
E>~R P^?Uz annual general meeting 周年大会
n$i X6Cd annual growth rate 年增率；每年增长率
=?i?-6 M annual long-term supplement 长期个案每年补助金
kCBtK?g annual pensionable emolument 可供计算退休金的年薪
#AD_EN9 annual report 年报
VvhfD2*T Annual Report on the Consumer Price Index 《消费物价指数年报》
1Bh"'9-!JT annual return 周年报表；周年申报表；每年报税表格
ho\1[xS Annual Return Rules 《周年报表规则》
}3Es&p$9 annual review of consumer prices 每年消费物价回顾
Z\!,f.>g annual roll-forward basis 逐年延展方式
D!j/a!MaKk annual salary 年薪
xGd60"w2 annual statement 年度报表；年度决算表
RT [p!xL 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
cx \"r annuitant 年金受益人
.;? Bni annuity 年金
1By tu >2 annuity contract 年金合约
A
6(` annuity on human life 人寿年金
x YS81 antecedent debt 先前的债项
~A0]vcP ante-dated cheque 倒填日期支票
:'%6 anticipated expenditure 预期开支
'Y?-."eKh anticipated net profit 预期纯利
v">?`8V anticipated revenue 预期收入
1T^WMn:U anti-inflation measure 反通货膨胀措施
-U|c~C qc anti-inflationary stance 反通货膨胀立场
9CD ei~ apparent deficit 表面赤字
I Xc `Ec apparent financial solvency 表面偿债能力
0z8(9DlTc apparent partner 表面合伙人
RX gb/VR application for personal assessment 个人入息课税申请书
o_:v?Y>0 application of fund 资金应用
)%(ZFn} application to release as liquidator and to destruct the books of accounts and documents
BA;r%?MRL 申请免除清盘人职务及毁灭帐簿与文件
M 8},RR@{ appointed actuary 委任精算师
)G P;KUVae appointed auditor 委任核数师；委任审计师
T.bFB+'E| appointed trustee 委任的受托人
J
En jc/ appointer 委任人
qGinlE&\ apportioned pro rata 按比例分摊
~ D52b1f apportionment 分配；分摊
}M07-qIX{ Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
d4Uw+3ikW apportionment formula 分摊方程式
b?~p/ [ apportionment of estate duty 遗产税的分摊
rj4@ appraisal 估价；评估
-gn0@hS0 appreciable growth 可观增长
!=9x = appreciable impact 显着影响
so-5% S appreciable increase 可观增长
'R u(`"
1| appreciation 增值；升值
qCs/sW appreciation against other currencies 相对其他货币升值
ghQ B appreciation of the exchange value of Hong Kong dollar 港元汇值上升
?t/qaUXN appreciation tax 增值税
.:S/x{ ~ appropriation 拨款；拨用；拨付
"K{_?M `;e appropriation account 拨款帐目
}x'*3zI Appropriation Bill 拨款法案
x9lA';}) appropriation-in-aid system 补助拨款办法
AL] gK)R approved assets 核准资产
l+ }=D@l approved basket stock 认可一篮子证券
f:;-ZkIU ? approved budget 核准预算
N_ Us6 X approved charitable donation 认可慈善捐款
G]lGoa}]`u approved charitable institution 认可慈善机构
w2LnY1A approved currency 核准货币；认可货币
[gW eD approved estimates 核准预算
:jiEn
y approved estimates of expenditure 核准开支预算
kWzp*<lWe approved overseas insurer 核准海外保险人
~
'ZwD/!e approved overseas trust company 核准海外信托公司
dSDZMB sd approved pooled investment fund 核准汇集投资基金
*|rdR 2R! approved provident fund scheme 认可公积金计划
.UK0bxoa approved provision 核准拨款
2Bc cE approved redeemable share 核准可赎回股份
4.9qB approved regional stock 认可地区性证券
d4y#n=HnnV approved retirement scheme 认可退休金计划
@Q1!xA^S approved subordinated loan 核准附属贷款
bT:u |/I arbitrage 套戥；套汇；套利
>8Oa(9 n arbitrageur 套戥者；套汇者
S_lGr k\j arbitrary amount 临时款项
>X~B1D,SV7 arrangement 措施；安排；协定
*y Z6" arrears 欠款
Ww<Y]H$xZ< arrears of pay 欠付薪酬
Ah2@sp,z arrears of revenue 逾期未收税款；逾期未收的帐项
a %#UF@ I articles of association 组织章程；组织细则；组织章程细则
Tm %5:/<8 Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
}7.A~h ascertainment of profit 确定利润
[$dVs 16K "Asia Clear" “亚洲结算系统”
<\229 Asia Commercial Bank Ltd. 亚洲商业银行有限公司
)%C.IZ_s2 Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
4$-R|@,|_ Asian Development Fund [ADF] 亚洲发展基金
I;4quFBlMu Asian dollar bond 亚洲美元债券
gawY{Jr8I Asian dollar market 亚洲美元市场
!j!w $ Asian dollar rate 亚洲美元利率
Y9.3`VX Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
2Zu9?
L ,I Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
7D'\z
IW asked price 沽盘；喊价；索价；卖方报价
BMp'.9Qgm assessable income 应评税入息
yfl?\X{ assessable loss 应评税亏损
]d*9@+Iu assessable profit 应评税利润
oW~ W(h ! assessable value 应评税值
Zkp~qx assessed profit 估定利润
F^l1WX6 assessed value 经评估价值
gT}H B. assessment 评税；评定；估价；评税单
1AJ6NBC&c assessment number 评税编号；估价编号
Vgm*5a6t assessment of additional tax 补加税评税
80nE QT
y assessment of performance 业绩评估；实绩评价
7L~ *%j Assessor 评税主任
:WB u U asset price bubbles 资产价格泡沫
zs=3e~o3 asset-backed securities 具资产保证的证券
'sEnh< assets accretion 资产增值
OZ`cE5" i assets and liabilities 资产与负债
E%w^q9C assets betterment statement 资产递增表；资产改进表
C'#KTp4!1 assets lending 实物放款；有抵押贷款
<H-Nft>O assets of the company passing on the death 死者去世时转移的公司资产
kpgvAKyx assets pledged as security for liabilities 用作负债抵押的资产
_S9)<RVI+ assets portfolio 资产投资组合
3lF"nv assets price 资产价格
(cj9xROx assets quality 资产质素
6Zi{gx assets realization 资产变现
I%d=c0>% assets refinancing arrangement 资产再集资安排
-y. cy'$f assets securitization 资产证券化
>LBA0ynh
{ assets situated outside Hong Kong 在香港以外地方的资产
e-dkvPr assets stripping 削减资产；拆卖资产
a_ N7X assets value 资产值
Us`=^\ assignee 承让人
(?zg.y assignment 转让；转让书；转让契
yY VR]H H assignment of interest 权益转让
p]aEC+q assignment of letters patent and trade mark 专利证书及商标转让
J3yK^@&& assignment of property 物业转让；物业转让书
e#[Klh$]EW assignment right 转让权
s^u Y assignor 转让人
"7 cty\ associate 有联系的人；有关连人士；相联者；合伙人；联系人
B.N#9u-vW Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
` o)KG, associate member 附属会员
z:Am1B associated body corporate 相联法人团体
~"+"6zg associated company 相联公司；联属公司
1EU4/6!C associated corporation 相联法团
_=g&^_ #t Association of Chartered Certified Accountants [ACCA] [United Kingdom]
9evr!=": 公认会计师公会〔英国〕
n>ryS/1 Association of Futures Exchange Brokers 香港期货经纪协会
8 lQ}- 8 Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
5 kHaZ Q association of underwriters 承保人组织
217G [YE- assumption of control 接管
=j>xu|q assurance 担保；保险；转易；转易书
HXq']+iC assurance of interest 权益的转易
JM7mQ'`Ud at 19XX price 按一九ＸＸ年价格计算
VR (R. at a discount 按赔价计算；按贴水价格计算；打折扣
|4\1V=( at a premium 按溢价计算；按升水价格计算
[t4v/vQT at call 通知付款；按通知
sVyV|!K at constant market price 按固定市价计算
r;Sk[Y 5# at constant price 按固定价格计算
u=:f%l at cost 按成本计算
:T-DxP/ at current market price 按当时市价计算；按现时市价计算
+bumWOQ' at current price 按当时价格计算；按现时价格计算
u99a"+ at factor cost 按要素成本计算；按生产要素成本计算
TOwqr T/ at money-of-the-day price 按付款当日价格计算
w)dnmrKDZg at or better 按指定或较佳价位〔买卖指令〕
V 20h\(\\ at par 按面值计算；平价
tSHW" R at sight 见票即付
=MNp; at the close 按收市盘
+ M"j#H at the opening 按开市盘
HA'~1$#z attestation 见证；见证条款
4c5BlD at-the-money option 平价期权
B4.:
9Od3 attorney 受权人；受托代表人
. `Rt attornment 新拥有人承认书
z +MH co" attributable profit 可归属利润
lu.]R>w attributable share value 可归属股份价值
+a5F:3$ Auckland Stock Exchange 奥克兰证券交易所
O`Tz^Q /D auction 拍卖
a=2. Y? auctioneer 拍卖商
8'PZA,CW audit 审计；核数
fo ~uI(rk Audit Commission 审计署
wm~7`& Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
|62` {+ 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〕
$a_y-lY audit review 帐目审查
3;>ls~4 Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
NO!Qo: audited account 审计帐目；经审计的帐目
5cP yi/ audited annual account 经审计的周年帐目
P%2v( audited balance sheet 经审计的资产负债表
& M13F>! auditor 核数师；核数主任；审计师
V\`Z|'WIQD auditor's certificate 核数师证明书；审计师证明书
W,4!"*+ auditor's report 核数师报告；审计师报告
vT?^# Aussie bond 澳元债券
NY7yk3 austerity budget 紧缩预算
? i _ACKpw Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
](F ey0 @ Australia All Ordinaries Index 澳洲所有普通股票指数
/DAR'9@h Australian Dollar [AUD] 澳元
,@ '^3u Australian Options Market 澳大利亚期权市场
G*9(O: Australian Securities Commission 澳洲证券事务监察委员会
2+9VDf2 Australian Society of Certified Practising Accountants 澳洲执业会计师公会
jR%*,IeB Australian Stock Exchange 澳大利亚证券交易所
gG? @_ie Austrian Schilling [ATS] 奥地利先令
G80N8L m authentication 认证；鉴证
sh
:$J[ authority to purchase 委托购买证；委购书
M=iTwK authorization 认可；核准；授权；授权书
@j|E"VYY authorization by direction 指示授权
&5 "! 0 authorization by instruction 指令授权
3^/w`(-{@ authorization by warrant 令状授权
>V6 t
L;+ authorization of unit trust 单位信托的认可
}Ulxt:} authorized agent 指定代理人
_[HZ[ 9c! authorized capital 法定资本
L-|l$Ti" authorized clerk 出市员
IR-n: z authorized dealer 认可交易商
\V-N~_-H authorized financial institution 认可财务机构
)ce 6~ authorized fund 认可基金
0he3[m}Nr authorized fund house 获授权的基金公司；认可基金公司
u'' Ce`N authorized institution 认可机构
3"x_Y authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
_ $a3lR authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
H$%MIBz >$ authorized insurer 获授权保险人；获认可承保人
^MpMqm1?8; authorized investment 特准投资项目
0GUJc}fgvN authorized person 获授权人
|Y
uf/G%/ authorized representative 获授权代表
d"XZlEV authorized share capital 法定股本
t'U=K>7 automated quotation system 自动报价系统
e IvZhi Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
;Fq mZjm 自动交易系统〔香港期货交易所有限公司〕
+[G9PP6 automatic adjustment mechanism 自动调整机制
q Hk{ 5O3 automatic adjustment system 自动调整系统
w~@"r#- Automatic Clearing House 自动票据交换所
2 5 \S> automatic exchange rates accumulation system 自动化汇率累集系统
.8YxEnXw)( Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
RBQ8+ ^ automatic teller machine [ATM] 自动柜员机
+(*HDa| autopay 自动转帐
iwF_'I$#N available assets 可用资产
A4"TJZBg} available fiscal reserve 现存财政储备
Sp\TaUzg available profit 可用利润
W9?*
~! Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
!+SL=x y!{ average 平均；平均数；海损
LhL |ETrJ average basic salary 平均基本薪金
owIpn=8|Q average consumer expenditure 平均消费开支；一般消费开支
_V"0g=&Hc average cost 平均成本
<&\ng^Z$ average cost of land production 增辟土地平均成本
0q 5 J)l: average daily turnover 平均每日成交额
T<n`i~~ average daily wage rate 平均每日工资率
x X&B&"]5 average expenditure pattern 平均开支模式
Jj=qC{] average growth rate 平均增长率
KZ 5%q. average net fixed assets 固定资产平均净值
}PI:O%N; average of relatives 相对价格平均数
I0mp [6 average price 平均价格
W]po RTJ: average propensity to consume 平均消费倾向；一般消费倾向
`0Udg,KOs average propensity to save 平均储蓄倾向；一般储蓄倾向
b<tV>d"Fv average rate 平均率
<D |&)/# average revenue 平均收入；平均收益
m z0{eO average stock 平均库存；平均存货
ek&~A0k_o average yearly rent 平均年租
`jeATxWv avoidance of double taxation 避免双重课税
/"e@rnn avoidance of tax 避税
