A:
ktF\f[ A share Ａ股；甲类股份
icS% ])3LF abatement of tax 减税；减扣免税额
z{$2bV ABN AMRO Bank N.V. 荷兰银行
wo>7^ZA above-the-line expenditure 线上项目支出；经常预算支出
pUF$Nq>og above-the-line receipt 线上项目收入；经常预算收入
:O)\+s- ABSA Asia Limited 南非联合亚洲有限公司
~/C9VR& absolute change 绝对数值变更
N_L ~oX _ absolute expenditure 实际开支
F)K&a absolute guideline figure 绝对准则数字
&l M=>? absolute interest 绝对权益
HV2 1=W absolute order of discharge 绝对破产解除令
fj"1TtPq# absolute profit margin 绝对利润幅度
9 4.|l absolute value 实值；绝对值
yr vV<} absolutely vested interest 绝对既得权益
t9l]ie{"o. absorbed cost 已吸收成本；已分摊成本
+-2 W{lX absorption 吸收；分摊；合并
!1m7^3l7j absorption rate 吸收率；摊配率；分摊率
D*0[7:NSO ACB Finance Limited 亚洲商业财务有限公司
pgUp1goAU acceptable form of reciprocity 合理的互惠条件
>uLWfk+y1 acceptable rate 适当利率；适当汇率
zy'e|92aO acceptance agreement 承兑协议
NdxPC~Z+ acceptance for honour 参加承兑
MZd?cS acceptor 承兑人；接受人；受票人
OV2/? acceptor for honour 参加承兑人
WQiIS0BJ * accident insurance 意外保险
n?(sn Accident Insurance Association of Hong Kong 香港意外保险公会
3QhQpPk) , accident insurance scheme 意外保险计划
u7nTk' #r accident year basis 意外年度基准
Yj"{aFK#u@ accommodation 通融；贷款
tNvjwgV\ accommodation bill 通融票据；空头票据
d D351 !- accommodation party 汇票代发人
!-HJ%(5:F account balance 帐户余额；帐户结余
lJvfgP-j account book 帐簿
R :*1Y\o( account collected in advance 预收款项
]WYddiF account current book 往来帐簿
F FtB# account of after-acquired property 事后取得的财产报告
#J'V,_ wH account of defaulter 拖欠帐目
MFyi#nq account payable 应付帐款
()^tw5e'^ account payee only [A/C payee only] 只可转帐；存入收款人帐户
7 I/a account receivable 应收帐款
JA09 o( account receivable report 应收帐款报表
.QW@rV:T account statement 结单；帐单；会计财务报表
f
= 'AI account title 帐户名称；会计科目
@6kkt~>: accountant's report 会计师报告
I ]ZksC Accountant's Report Rules 会计师报告规则
$Sgq 7 accounting and auditing procedure 会计与审计程序；会计与核数程序
uCHM Accounting Arrangements 《会计安排》
<: >[24LJ{ accounting basis 会计基础
9\Md .> accounting by Official Receiver 破产管理署署长呈交的帐目
Df@b;-E Accounting Circular 《会计通告》
*+TO% {4 accounting class 会计类别
)i"52! accounting date 记帐日期；会计结算日期
5cj&D74o accounting for money 款项核算
8I~*9MUp Accounting Officer 会计主任
2)Q%lEm`SP accounting period 会计报告期；会计期
4a xuE] accounting policy 会计政策；会计方针
Tmk'rOg5 accounting practice 会计惯例
SveP:uJA[ accounting principle 会计准则
#y8Esik accounting record 会计记录
gb=tc` accounting report 会计报告
siOyp ] Accounting Services Branch [Treasury] 会计事务部〔库务署〕
W 'PW;., Accounting Society of China 中国会计学会
uHuL9Q^ accounting statement 会计报表
FI @kE19 accounting system 会计制度；会计系统
W[LQ $uj accounting transaction 会计事项；帐务交易
'soll[J accounting treatment 会计处理
8iPA^b|sz{ accounting year 会计年度
4}t$Lf_ accretion 增值；添加
`j4OKZ accrual 应计项目；应累算数目
a+B3`6 accrual basis 应计制；权责发生制
m'KEN<)s accrual basis accounting 应计制会计；权责发生制会计
IN@ =UAc& accrue 应累算；应计
*| ,ye5" accrued benefit 应累算利益
5 Nt9'" accrued charges 应计费用
GG(}#Z5h accrued cumulative preference share dividend 应累算的累积优先股股息
2]5ux!Lqln accrued expenses 应累算费用
q3D, hG_ accrued interest payable 应付利息；应计未付利息
0pBG^I`_ accrued interest receivable 应收利息；应计未收利息
qgxGq(6 K accrued right 累算权益
?]\v%[ho accruing profit 应累算的利润
^3C%& accumulated fiscal reserve 累积财政储备
82YZN5S3]3 accumulated profit 累积利润；滚存溢利
h$d`Jmaq accumulated reserve 累积储备
(Bss%\ accumulation of surplus income 累积收益盈余
qhmA)AWG> acquired assets 既得资产
b~ ;M&Y acquisition 收购；购置；取得
; m"R.Q9* acquisition cost 购置成本
hM[I}$M&O acquisition expenses 购置费用
2 U3WH.o acquisition of 100% interest 收购全部股权
EdCcnl?R6 acquisition of control 取得控制权
nc?Oj
B acquisition of fixed assets 购置固定资产
*X 2dS
{ acquisition of shell “买壳”
W"g@*B'| acquisition price 收购价
v"sN
K act of God 天灾
"4CO^ B acting partner 执事合伙人
5ZjM:wrF| active market 买卖活跃的市场；交投畅旺的市场；旺市
Qv@)WJ="-0 active partner 积极参与的合伙人
+2m\Sv V active trading 交投活跃
Zzv, p actual circulation 实际流通
Zb2.o5#} actual cost 实际成本
tj: >o#D actual expenditure 实际开支；实际支出
Px`z$~*B: actual income 实际入息；实际收入；实际收益
Gu%}B@ 4^ actual market 现货市场
m</nOf+C actual price 现货价；实际价格
]U.YbWe^ actual profit 实际利润
`IK3e9QpcA actual quotation 实盘；实际价位；实际报价
?r R,
h{~ actual year basis 按实际年度计算
G:; (, actuals 实货
#+;0=6+SM actuarial investigation 精算调查
gX]'RBTb actuarial principle 精算原则
:2MHx}]il actuarial report 精算师报告
!qJ|`o Y Actuarial Society of Hong Kong 香港精算学会
r%II`
i actuarial valuation 精算师估值
!{4bC actuary 精算师
] dHV^! ad referendum agreement 暂定协议；有待覆核的协定
mTZgvPJ! ad valorem duty 从价税；按值征税
\E,Fe:/g ad valorem duty system 从价税制
^/jALA9! ad valorem fee 从价费
1{bsh?zd ad valorem tariff 从价关税
/ Hexv#3 additional allowance 额外免税额
p Ad SOR2 additional amount for unexpired risk 未过期风险的额外款额
xk kW?[& additional assessable profit 补加应评税利润
/qO?)p3gk additional assessment 补加评税
!J+< M~o} additional commitment 额外承担
QfsTUAfR additional commitment vote 额外承担拨款
#zw 'H9l additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
t 5 additional dependent parent allowance 供养父母额外免税额
b+mh9q'5E additional provision 额外拨款
VTxLBFK; additional stamp duty 附加印花税
qEB]Tj e [ additional tax 补加税罚款；补加税款
/,2${$c! Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
6IC/~Woghx adjudged bankrupt 被裁定破产
06vxsT@ adjudicated bankrupt 裁定破产人
JheF}/Bx adjudication fee 裁定费；评定印花税额手续费；评估契据费
P 7kb* adjudication of bankruptcy 裁定破产；宣告破产
oj~0zJI adjudication of insolvency 裁定无力偿还债务
6"U )d7^ adjusted actual 经调整的实数；调整后的实数
r2
o-/$ adjusted current assets 经调整的流动资产；调整后的流动资产
[l X3":) adjusted figure 经调整的数字；调整后的数额
-4'yC_8t adjusted liabilities 经调整的负债；调整后的负债
;&G8e* bM2 adjusted loss 经调整的亏损；调整后的亏损
|{H-PH*Iz 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
$@:z4S(
adjusted profit 经调整的利润；调整后的利润
\!,@p e_ adjusted surplus 经调整的盈余额；调整后的盈余额
6 s|4'! adjusted value 经调整的价值；调整后的价值
(3+:/,{'$ adjustment 调整；修订；理算〔保险〕
mH*6Q> adjustment centre 调剂中心
6v }WdK adjustment lag 调整过程的时间差距；调整时差
^gD%#3>X adjustment mechanism 调整机制
VwV`tK it adjustment of loss 亏损调整
FGG 7;0( adjustment process 调整过程；调整程序
F,-S&d adjustment range 调整幅度
QBiLH]qa administered exchange rate 受管制汇率
yp:_W@ Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
_P*<T6\J> administration expenses 行政费用
fUg I*V administration fee 手续费；行政费
s8]9OG3 g administration in bankruptcy 破产管理
aPMqJ#fIr administration order 遗产管理令
P ME
?{%& administrator 管理人；遗产管理人
+aWI"d--h administrator of the estate 遗产管理人
(S["
a k admission of debt 债项承认书
$}G03G@ admission of proof 接纳债权证明
<H)I06]; advance 放贷款项；垫付款项；预支款项；预付款项
)m Uc
!TP advance account 暂支帐目；预付款帐户
F! ;0eS"xp advance compensation 预付补偿金
d= -/'_' advance from shareholder 股东垫款
$MEK t}S advance pending reimbursement 预支以待日后付还
o(I[_oUy\ advanced economy 先进经济体系
AZC bUkq advancement 预付；预付财产
m1k+u)7kD advances warrant 垫款令
Ex
?)FL$4 advancing 贷出
6/Coi,om adverse balance 逆差
/ M-%]sayj adverse exchange 逆汇
#Pz},!7 advertisement addressed to shareholders 在报章刊登的致股东通告
:>.~"u Wo{ advice for collection 托收通知书
bX:ARe
O advice of drawing 提款通知书；汇票通知书
\Om<
FH} advice of payment 付款通知
U.
1Vpfy Advisory Committee [Securities and Futures Commission]
9@-^! DBM 谘询委员会〔证券及期货事务监察委员会〕
?[\(i)] Advisory Committee on Diversification 经济多元化谘询委员会
/
W} Za&] affidavit 誓章；遗产申报誓章
i`^`^Ka affidavit of no receipt 述明无收款的誓章
#qk A*WP affiliate 联号；联营公司；附属公司
VR>;{>~ affiliated company 附属公司；联号；联营公司
L!7 *U.+ affirmation [estate duty] 非宗教式宣誓〔遗产税〕
O7shY4 Sr affordability 负担能力
Uu9\;f African Development Bank [AfDB] 非洲开发银行
; 2vHdN after-acquired property 事后取得的财产
;K:) R_H after-hours dealing 市后交易
K
YFumR after-tax profit 税后盈利；税后利润；税后溢利
?#^_yd|< agency agreement 代理协议
vv
_I o agency expenses 代理机构的开支
W^W^5-'"D, agency fee 代理费
b:Lp`8Du Agency Law 《代理法》
xS` %3+| agent 代理人；承销人
v ?)-KtX| agent of company 公司代理人
%v\0Dm+A agent's fee 代理人费；经纪费
Vc3tKuMsiX aggregate 总计；总数；总体数字
Yw=Ve 0 aggregate amount 总款额；总额
L{|V13? aggregate assets and liabilities 总体资产与负债
:J-@+_ J aggregate at constant price 按固定价格计算的总体数字
#;Y JR9VN aggregate demand 总需求
Da!A1|" aggregate gross position 总持仓量
\FSkI0 aggregate limit 总限额
q&Sd+y& aggregate of salaries tax 合计薪俸税
#N%xr'H aggregate performance 总体表现；总体业绩
8oG0tX3i aggregate supply 总体供应
Z;bzp3v aggregate surplus 总盈余
x-k}RI aggregate total 整体总额
N %-Cp) aggregate value 总值；合计价值
jR S0(8 aggregated basis 合计基准
%0}qMYS aggregated net chargeable income 合计应课税入息实额
=yi RB? aggregation 合并计算；合计；总和
zR/d:P? aggregation of incomes of husband and wife 夫妇入息合并计算
| eIN<RY5 aggregation of property 财产的总和
k7Fa+Y)K7 agio 差价；贴水
^W P`;e 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》
a3
<D1" Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
SIjdwr!+ZZ 《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》
Crmxsw.W^Y Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
R:98'`X= 《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》
o`HZS|>K* Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
@@7<L 《香港政府和大韩民国政府关于相互促进和保护投资协定》
3hr& p{/ agreement for a settlement 授产协议
DPJ#Y -0 agreement for assignment 转让协议
0& Q-y&$7 agreement for sale 售卖协议；买卖协议
L5E.`^ ? agreement for sale and purchase 买卖协议
n4+l, ~ agreement for the payment of interest 支付利息协议
gmy$_4+6o agreement for the repayment of money 还款协议
y~An'+yBa agreement of reinsurance 再保险协议
;wIpch e Agricultural Bank of China 中国农业银行
Zf |%t air passenger departure tax 飞机乘客离境税
3(G}IWPq< Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
<<gk< _7` airport tax 机场税
>tnQuFKg] alcohol duty 酒精税
3>%rm%ffE alienation 让与；让渡；转让
f n
)m$\2 alimony 生活费；赡养费
[f}YXQ0N) All Ordinaries Index [AOI] 所有普通股指数
*{8K b>D all risks 全险；综合险
"qUUH4mR` All Sales Record for Stock Market 《股票市场成交报告》
`:!mPNW# Allied Capital Resources Limited 新联财务有限公司
eKNZ?!c= all-items index [Consumer Price Index] 总指数〔消费物价指数〕
q?g4**C allocation letter 拨款信件
^AK<]r<?L? allocation of fund 分配款项；预留款项
H# x=eDU|k allocation of profit 利润分配；溢利分配
$-m@cObw!. allocation warrant 拨款令
o CdWf63D allotment 分配；配股
"5u*C#T2$ allotment notice 股份配售通知；配股通知
tM]~^U allotment of shares 股份分配
.}S9C]d:a allowable 可获宽免；免税的
"Q6oPDX( allowable business loss 可扣除的营业亏损
+uKh]RP allowable expenses 可扣税的支出
%4Cs
c allowance 免税额；津贴；备抵；准备金
ciVN-;vi allowance for debts 债项的免税额
*,X;4?:, allowance for depreciation by wear and tear 耗损折旧免税额
1 X 2MhV allowance for funeral expenses 殡殓费的免税额
H=[eO allowance for inflation 为通货膨胀而预留的款项；通胀准备金
B)g7MG allowance for repairs and outgoings 修葺及支出方面的免税额
T1jAY^^I allowance to debtor 给债务人的津贴
\\ XvVi:B alteration of capital 资本更改
4Tgy2[D?q alternate trustee 候补受托人
wl H 6 amalgamation 合并
)WavG1 ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
o<bZ . t ambit of charges 征税范围；收费范围
rk:^^r>5Qi amended valuation 经修订的估值
~wf&78 American Commodities Exchange 美国商品交易所
YKKZRl Q o American Express Bank Limited 美国运通银行
e/JbRbZX American Stock Exchange 美国证券交易所
0>Iy `>] amortization 摊销
, f{< amount due from banks 存放银行同业的款项
3:Q5dr+1_ amount due from banks abroad 存放海外银行同业的款项
U;u@\E@2 amount due from holding companies 控股公司欠款
ste0:.*qb amount due from local banks 存放本港银行同业的款项
RE)! b
amount due to banks 银行同业的存款
h[eC i amount due to banks abroad 海外银行同业的存款
/`6Y-8e2 amount due to holding companies 控股公司存款
>? 3yVE amount due to local banks 本港银行同业的存款
Aw?i6d amount due to outport banks 外埠银行同业的存款
0 PdeK'7 amount for note issue 发行纸币的款额
VZveNz@]r amount of bond 担保契据的款额
S +wy^x@@ amount of consideration 代价款额
l-^2>K[ amount of contribution 供款数额
;I V amount of indebtedness 负债款额
Y7*8 A, amount of principal of the loan 贷款本金额
9t$#!2z amount of rates chargeable 应征差饷数额
& ~4;HjS amount of share capital 股本额
{L6 @d1u amount of sums assured 承保款额
|h^[/ amount of variation 变动幅度
HpL COY1- amount of vote 拨款数额
hHA !.u4& amount payable 应付款额
-d-vzr i amount receivable 应收款额
+"mS< Amsterdam Stock Exchange 阿姆斯特丹证券交易所
,gO}H)v]t analysis 分析
ov3FKMG? ancillary risk 附属风险
Tumv0=q4wd annual account 周年帐目；周年帐目报表；年度决算；年结
z6'Cz}%EP' annual accounting date 年结日期
y<9' 3\ annual allowance 每年免税额；年积金；年度津贴；年津
7 C;oMh5 annual balance 年度余额
|.#G G7F^S annual disposable income 每年可动用收入
bm>N~DC annual estimates 周年预算
}H5~@c$ annual fee 年费
QT8GP?F annual general meeting 周年大会
we("#s1= annual growth rate 年增率；每年增长率
cMU"SO annual long-term supplement 长期个案每年补助金
1
b&<De annual pensionable emolument 可供计算退休金的年薪
*VX"_C0Jy= annual report 年报
CE5A^, EsB Annual Report on the Consumer Price Index 《消费物价指数年报》
' ]bw37_U, annual return 周年报表；周年申报表；每年报税表格
omP\qO c Annual Return Rules 《周年报表规则》
.#q]{j@Ot annual review of consumer prices 每年消费物价回顾
g)Tr# annual roll-forward basis 逐年延展方式
WWEZTFL:j annual salary 年薪
}AW "2<@ annual statement 年度报表；年度决算表
n 9>**&5L 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
AAXlBY6Y- annuitant 年金受益人
wo+ b": annuity 年金
8@ZZ[9kt annuity contract 年金合约
gf ?_tB0C annuity on human life 人寿年金
!qu/m B antecedent debt 先前的债项
&wa2MNCG8 ante-dated cheque 倒填日期支票
En9>o nJ anticipated expenditure 预期开支
;;|o+4Ob; anticipated net profit 预期纯利
56?RFnZ&j anticipated revenue 预期收入
H/ 2dVUU anti-inflation measure 反通货膨胀措施
WR"?j 9y_q anti-inflationary stance 反通货膨胀立场
%y{'p: apparent deficit 表面赤字
y3 "+4e apparent financial solvency 表面偿债能力
BROn2aSx% apparent partner 表面合伙人
EJW}&e/ application for personal assessment 个人入息课税申请书
d iWi0@ application of fund 资金应用
-Hh.8(!XoO application to release as liquidator and to destruct the books of accounts and documents
aGAeRF 申请免除清盘人职务及毁灭帐簿与文件
ge4Qa K appointed actuary 委任精算师
e? 7O om appointed auditor 委任核数师；委任审计师
j4:Xel/ appointed trustee 委任的受托人
&J\<"3 appointer 委任人
oLS / apportioned pro rata 按比例分摊
O?` _RN4l apportionment 分配；分摊
8|{d1dy Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
TCR|wi]
kW apportionment formula 分摊方程式
@~QI3) =s apportionment of estate duty 遗产税的分摊
yBR YEqS+ appraisal 估价；评估
msV i3`q~ appreciable growth 可观增长
hLr\;Swyp appreciable impact 显着影响
nN2huNTf: appreciable increase 可观增长
m% cwhH_B appreciation 增值；升值
QuIZp P= appreciation against other currencies 相对其他货币升值
.(7m[-iF! appreciation of the exchange value of Hong Kong dollar 港元汇值上升
C jGQ appreciation tax 增值税
3wMnTT"At appropriation 拨款；拨用；拨付
c2u*<x appropriation account 拨款帐目
n%6ba77 Appropriation Bill 拨款法案
[(2XL"4D appropriation-in-aid system 补助拨款办法
1+#E|YWJ approved assets 核准资产
sDB,+1"Y$ approved basket stock 认可一篮子证券
z22:O"UHa approved budget 核准预算
u` ;P^ t5 approved charitable donation 认可慈善捐款
jp7cPpk:LG approved charitable institution 认可慈善机构
nT%ko7~- approved currency 核准货币；认可货币
7]_zWx,r approved estimates 核准预算
N F,<^ u approved estimates of expenditure 核准开支预算
OtbPr F5 approved overseas insurer 核准海外保险人
&~ c`p [ approved overseas trust company 核准海外信托公司
/ E!N:g< approved pooled investment fund 核准汇集投资基金
L_tjclk0J approved provident fund scheme 认可公积金计划
#5=W[+4eN approved provision 核准拨款
M0T z('~s approved redeemable share 核准可赎回股份
nkzH}F=< approved regional stock 认可地区性证券
Q
ZC\%X8j approved retirement scheme 认可退休金计划
Ciy%7_~\ approved subordinated loan 核准附属贷款
a 2[rY arbitrage 套戥；套汇；套利
G +&p q arbitrageur 套戥者；套汇者
4peRbm arbitrary amount 临时款项
fB 0X9iV6j arrangement 措施；安排；协定
?AH B\S arrears 欠款
];'7~",Y arrears of pay 欠付薪酬
-Jf}3$Ra arrears of revenue 逾期未收税款；逾期未收的帐项
m @ UrFPZ articles of association 组织章程；组织细则；组织章程细则
"}Ikx tee Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
1Ko4O)L]& ascertainment of profit 确定利润
: H: Se "Asia Clear" “亚洲结算系统”
:cf# Tpq" Asia Commercial Bank Ltd. 亚洲商业银行有限公司
^]D+H9Tl Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
B>4/[
YHr; Asian Development Fund [ADF] 亚洲发展基金
x S:n Asian dollar bond 亚洲美元债券
U~d%5?q Asian dollar market 亚洲美元市场
5,4m_fBoW Asian dollar rate 亚洲美元利率
sm;kg= Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
n wMq~I*1 Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
F+ 7*SImv6 asked price 沽盘；喊价；索价；卖方报价
"%b Gw v assessable income 应评税入息
DN iH" 0% assessable loss 应评税亏损
%P{3c~?DH assessable profit 应评税利润
|?]doBm| assessable value 应评税值
&E1m{gB( assessed profit 估定利润
Yep~C %/} assessed value 经评估价值
"LSzF_mK assessment 评税；评定；估价；评税单
&po !X ) assessment number 评税编号；估价编号
]1pB7XL assessment of additional tax 补加税评税
a6Joa&`dv assessment of performance 业绩评估；实绩评价
,p#r; O<O Assessor 评税主任
oh@Ha ? asset price bubbles 资产价格泡沫
`/?'^A%Ik asset-backed securities 具资产保证的证券
cRuN; assets accretion 资产增值
RehraY3q assets and liabilities 资产与负债
GwfC l{l assets betterment statement 资产递增表；资产改进表
hu1ZckIw? assets lending 实物放款；有抵押贷款
b dLi _k assets of the company passing on the death 死者去世时转移的公司资产
:`E p#[Wvo assets pledged as security for liabilities 用作负债抵押的资产
6B%
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qGX#(,E9; assets price 资产价格
=R~zD4{" assets quality 资产质素
Zxhbnl6 assets realization 资产变现
0AdxV?6z assets refinancing arrangement 资产再集资安排
89;@#9 assets securitization 资产证券化
'n
^,lXWB assets situated outside Hong Kong 在香港以外地方的资产
`uUzBV.FR assets stripping 削减资产；拆卖资产
TVx
`&C+ assets value 资产值
Ibu9A wPm assignee 承让人
pkae91 assignment 转让；转让书；转让契
M0~%[nX assignment of interest 权益转让
,lStT+ A assignment of letters patent and trade mark 专利证书及商标转让
@K+gh# assignment of property 物业转让；物业转让书
? dHl' assignment right 转让权
pf107S assignor 转让人
1DhC,)+D}q associate 有联系的人；有关连人士；相联者；合伙人；联系人
K5|~iW' Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
%Zbm%YaW5 associate member 附属会员
5OtdB'UITd associated body corporate 相联法人团体
`}KxzD associated company 相联公司；联属公司
gBi3^GxjM? associated corporation 相联法团
(3l A0e`Y Association of Chartered Certified Accountants [ACCA] [United Kingdom]
@fJsRWvGq 公认会计师公会〔英国〕
( tOhuSW Association of Futures Exchange Brokers 香港期货经纪协会
* 4Ldh}S! Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
86N,04 association of underwriters 承保人组织
DKu$u ]Z assumption of control 接管
9Dgs
A`{$ assurance 担保；保险；转易；转易书
b T&{8a assurance of interest 权益的转易
l>b'b e 9 at 19XX price 按一九ＸＸ年价格计算
8cG`We8l& at a discount 按赔价计算；按贴水价格计算；打折扣
5cinI^x)f at a premium 按溢价计算；按升水价格计算
N`,\1hHMT at call 通知付款；按通知
c S7\,/4S at constant market price 按固定市价计算
`D
|/g; at constant price 按固定价格计算
c6#E gN,X at cost 按成本计算
p\&/m at current market price 按当时市价计算；按现时市价计算
J sz=5` at current price 按当时价格计算；按现时价格计算
zMu9A| at factor cost 按要素成本计算；按生产要素成本计算
Fd\uTxykp at money-of-the-day price 按付款当日价格计算
V%PQlc. X at or better 按指定或较佳价位〔买卖指令〕
#gO[di0WhC at par 按面值计算；平价
>MN "87U6 at sight 见票即付
?L7DVwVa,I at the close 按收市盘
t_w \k_
T at the opening 按开市盘
a-Y6gh s attestation 见证；见证条款
69)" T{7 at-the-money option 平价期权
T@U,<[, attorney 受权人；受托代表人
GI/NouaNfm attornment 新拥有人承认书
Ht(TYq attributable profit 可归属利润
8]^|&"i.\d attributable share value 可归属股份价值
]"uG04"Vk Auckland Stock Exchange 奥克兰证券交易所
4Ii 5V
c auction 拍卖
^ExuIe auctioneer 拍卖商
' QG`^@Z audit 审计；核数
t-K icLr Audit Commission 审计署
<3BGW?=WP Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
%p )"_q!ge 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〕
{%u^ O/M audit review 帐目审查
7 uL.=th' Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
g:)iEw> a audited account 审计帐目；经审计的帐目
V<S6 a audited annual account 经审计的周年帐目
6[k< &; audited balance sheet 经审计的资产负债表
q9rm9#}[J# auditor 核数师；核数主任；审计师
fEXFnQ# auditor's certificate 核数师证明书；审计师证明书
LxhS
9 auditor's report 核数师报告；审计师报告
@ewaj! Aussie bond 澳元债券
By8SRWs austerity budget 紧缩预算
XdCP!iq*8 Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
:cWU, V Australia All Ordinaries Index 澳洲所有普通股票指数
(FApkvy Australian Dollar [AUD] 澳元
AF"7 _ Australian Options Market 澳大利亚期权市场
Y?J/KW3 Australian Securities Commission 澳洲证券事务监察委员会
p4f9v:b[ Australian Society of Certified Practising Accountants 澳洲执业会计师公会
4bA^Gq Australian Stock Exchange 澳大利亚证券交易所
\z.bORy Austrian Schilling [ATS] 奥地利先令
eZ(ThA*2=t authentication 认证；鉴证
SgewAng?@o authority to purchase 委托购买证；委购书
L}rZ1wV 6 authorization 认可；核准；授权；授权书
; >H1 A authorization by direction 指示授权
}6-olVg authorization by instruction 指令授权
&Jj|+P-lY authorization by warrant 令状授权
!;|#=A9 authorization of unit trust 单位信托的认可
ao9#E"BfM authorized agent 指定代理人
1k4\zVgi authorized capital 法定资本
/-FV1G, h authorized clerk 出市员
bpZA% {GS authorized dealer 认可交易商
gjG SI'M0B authorized financial institution 认可财务机构
a($7J6]M authorized fund 认可基金
{f-O~P<Z4 authorized fund house 获授权的基金公司；认可基金公司
? K7uy5Y authorized institution 认可机构
AE~a=e\x authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
wW*7 authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
}wiyEVAh{ authorized insurer 获授权保险人；获认可承保人
xtP:Q9!N authorized investment 特准投资项目
Wjl2S+Cc authorized person 获授权人
UU>+ b: authorized representative 获授权代表
/A,w{09G authorized share capital 法定股本
tcXXo&ZS automated quotation system 自动报价系统
v2rO>NY4 Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
7 nnF!9JOv 自动交易系统〔香港期货交易所有限公司〕
E5rV}>(Y automatic adjustment mechanism 自动调整机制
QyVAs ; automatic adjustment system 自动调整系统
)TiM>{ Automatic Clearing House 自动票据交换所
Y| r7gy9% automatic exchange rates accumulation system 自动化汇率累集系统
i%.NP;Qq]M Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
ZtO$kK%q; automatic teller machine [ATM] 自动柜员机
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n\A autopay 自动转帐
[G$ #jUt/O available assets 可用资产
J/e] available fiscal reserve 现存财政储备
.o`Io[io available profit 可用利润
=Az PAN#e Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
P05`DX}r, average 平均；平均数；海损
V5ZC2H average basic salary 平均基本薪金
3,q?WH%_ average consumer expenditure 平均消费开支；一般消费开支
wX }p6yyN average cost 平均成本
3E;@.jD average cost of land production 增辟土地平均成本
s$pXn&: average daily turnover 平均每日成交额
,V!"4 T,Z average daily wage rate 平均每日工资率
G-)e(u
average expenditure pattern 平均开支模式
8_4!Ar>2 average growth rate 平均增长率
n?cC]k;P~ average net fixed assets 固定资产平均净值
cX
C [O average of relatives 相对价格平均数
].xSX0YQ% average price 平均价格
-W^{)%4g average propensity to consume 平均消费倾向；一般消费倾向
^7 +;XUyg average propensity to save 平均储蓄倾向；一般储蓄倾向
'k\j[fk/K average rate 平均率
W>a}g[ Ad average revenue 平均收入；平均收益
ZH\t0YhrVe average stock 平均库存；平均存货
{p1`[R&n# average yearly rent 平均年租
b3-j2`# avoidance of double taxation 避免双重课税
FCNYfjB% avoidance of tax 避税
