A:
L#E]
BY A share Ａ股；甲类股份
?c [*:N( abatement of tax 减税；减扣免税额
JSW^dw& ABN AMRO Bank N.V. 荷兰银行
s CR67/ above-the-line expenditure 线上项目支出；经常预算支出
v?KC% above-the-line receipt 线上项目收入；经常预算收入
6d_'4B ABSA Asia Limited 南非联合亚洲有限公司
ma"3qGy absolute change 绝对数值变更
uc;8 K,[t absolute expenditure 实际开支
7;KwLT 9 absolute guideline figure 绝对准则数字
j#cYS*^H absolute interest 绝对权益
c-B
cA absolute order of discharge 绝对破产解除令
NR` C(^} absolute profit margin 绝对利润幅度
^J$2?!~ absolute value 实值；绝对值
]H`1F1= absolutely vested interest 绝对既得权益
&*+'>UEe5 absorbed cost 已吸收成本；已分摊成本
j'A_'g'^ absorption 吸收；分摊；合并
^s|6vd;PD= absorption rate 吸收率；摊配率；分摊率
H Z'_r cv ACB Finance Limited 亚洲商业财务有限公司
eEuvl`& acceptable form of reciprocity 合理的互惠条件
;M)QwF1 acceptable rate 适当利率；适当汇率
3j\1S1 acceptance agreement 承兑协议
eA E`# t acceptance for honour 参加承兑
\ O2 Rhz acceptor 承兑人；接受人；受票人
tfj:@Z5&$C acceptor for honour 参加承兑人
vEJWFoeEFm accident insurance 意外保险
E*]bgD7V Accident Insurance Association of Hong Kong 香港意外保险公会
gt@m?w( accident insurance scheme 意外保险计划
59h)-^! accident year basis 意外年度基准
G3Z)Z) N accommodation 通融；贷款
RW<D<5C accommodation bill 通融票据；空头票据
E=nIRG|g accommodation party 汇票代发人
lhy* h_> account balance 帐户余额；帐户结余
#d6)#:uss account book 帐簿
h&KO< > account collected in advance 预收款项
37s0e;aF account current book 往来帐簿
~"nxE account of after-acquired property 事后取得的财产报告
h1de[q) account of defaulter 拖欠帐目
PvPOU" account payable 应付帐款
a<^ v(r account payee only [A/C payee only] 只可转帐；存入收款人帐户
AE[b},-[ account receivable 应收帐款
\NPmym_ 6J account receivable report 应收帐款报表
]'&LGA` account statement 结单；帐单；会计财务报表
k>;`FFQU> account title 帐户名称；会计科目
X
$jWo@ accountant's report 会计师报告
d 3\qKL!~ Accountant's Report Rules 会计师报告规则
T&6l$1J accounting and auditing procedure 会计与审计程序；会计与核数程序
eA2@Nkw~) Accounting Arrangements 《会计安排》
"\w 7q accounting basis 会计基础
v[1aW v: accounting by Official Receiver 破产管理署署长呈交的帐目
ssfr}fzH Accounting Circular 《会计通告》
(A9Fhun accounting class 会计类别
< ^#,_o,! accounting date 记帐日期；会计结算日期
TM%| '^) accounting for money 款项核算
Fs9!S a7v Accounting Officer 会计主任
01t1 Z}!y accounting period 会计报告期；会计期
|d{PA.@33 accounting policy 会计政策；会计方针
&. " iFe accounting practice 会计惯例
, Vc6Gwm accounting principle 会计准则
"L IF.) accounting record 会计记录
y%"{I7!A accounting report 会计报告
'j#*6xD Accounting Services Branch [Treasury] 会计事务部〔库务署〕
@0Ic3C[rH6 Accounting Society of China 中国会计学会
+}Dw3;W}m accounting statement 会计报表
n(1l}TJy accounting system 会计制度；会计系统
}T(D7| ^R accounting transaction 会计事项；帐务交易
)|ju~qbf accounting treatment 会计处理
{'7B6 accounting year 会计年度
$*^7iT4q_t accretion 增值；添加
V(H1q`ao9 accrual 应计项目；应累算数目
|3( '
N#| accrual basis 应计制；权责发生制
R`NYEptJ accrual basis accounting 应计制会计；权责发生制会计
*7uH-u"5d accrue 应累算；应计
^pp\bVh2Q] accrued benefit 应累算利益
W=~~5jFX accrued charges 应计费用
`KZm0d{H accrued cumulative preference share dividend 应累算的累积优先股股息
g| o,uD accrued expenses 应累算费用
=9H 7N]*h accrued interest payable 应付利息；应计未付利息
5AFJC? accrued interest receivable 应收利息；应计未收利息
T$8)u'-pa accrued right 累算权益
ROH|PKb7 accruing profit 应累算的利润
Zu*F#s!tUI accumulated fiscal reserve 累积财政储备
G<L;4nA) accumulated profit 累积利润；滚存溢利
0{5w 6 accumulated reserve 累积储备
sA+ }TNhq accumulation of surplus income 累积收益盈余
(d(CT; acquired assets 既得资产
Yj&F;_~ acquisition 收购；购置；取得
#|uCgdi acquisition cost 购置成本
0CHH)Bku acquisition expenses 购置费用
g_;\iqxL acquisition of 100% interest 收购全部股权
) ;EB z acquisition of control 取得控制权
d-oMQGOklb acquisition of fixed assets 购置固定资产
|Tv#4st acquisition of shell “买壳”
bL0yuAwF2 acquisition price 收购价
l [dK[4 act of God 天灾
(Lb bc+1m acting partner 执事合伙人
Kew@&j~ active market 买卖活跃的市场；交投畅旺的市场；旺市
bTI|F]^! active partner 积极参与的合伙人
C"y(5U)d active trading 交投活跃
1y :-N6 actual circulation 实际流通
CT&|QH{ actual cost 实际成本
U gr!"Q#M actual expenditure 实际开支；实际支出
atj (eg actual income 实际入息；实际收入；实际收益
d9k0F
OR1 actual market 现货市场
&5>Kl}7 actual price 现货价；实际价格
QFA 8 N actual profit 实际利润
v_yw@ actual quotation 实盘；实际价位；实际报价
P?%s
#I: actual year basis 按实际年度计算
Q 3 ea{!r actuals 实货
aEB_#1 actuarial investigation 精算调查
~$ c\JKH- actuarial principle 精算原则
\P[Y`LYL actuarial report 精算师报告
kj Jn2c:y Actuarial Society of Hong Kong 香港精算学会
aHD]k8 m z actuarial valuation 精算师估值
%mW{n8W3{ actuary 精算师
)Om*@;r( ad referendum agreement 暂定协议；有待覆核的协定
%O;:af"Ja8 ad valorem duty 从价税；按值征税
[z:!j$K ad valorem duty system 从价税制
VG5i{1
0 ad valorem fee 从价费
(&r. w ad valorem tariff 从价关税
_O?`@g?i additional allowance 额外免税额
x[p|G5 additional amount for unexpired risk 未过期风险的额外款额
dRYqr}!%n additional assessable profit 补加应评税利润
R*, MfV additional assessment 补加评税
jRa43ck additional commitment 额外承担
RbB.q p additional commitment vote 额外承担拨款
aj='b.2) additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
cZ,b?I"Q% additional dependent parent allowance 供养父母额外免税额
H_7/%noS5 additional provision 额外拨款
G/E+L-N#` additional stamp duty 附加印花税
{p2!|A&a additional tax 补加税罚款；补加税款
cVv=*81 \ Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
X0HZH?V+ adjudged bankrupt 被裁定破产
D\v+wp. adjudicated bankrupt 裁定破产人
Z-%\
<zT adjudication fee 裁定费；评定印花税额手续费；评估契据费
"nynl'Ryk adjudication of bankruptcy 裁定破产；宣告破产
#\{l"- adjudication of insolvency 裁定无力偿还债务
'ms-*c &
adjusted actual 经调整的实数；调整后的实数
VD*6g%p adjusted current assets 经调整的流动资产；调整后的流动资产
zpn9,,~u adjusted figure 经调整的数字；调整后的数额
% @b0[ZC adjusted liabilities 经调整的负债；调整后的负债
:U|1 xgB adjusted loss 经调整的亏损；调整后的亏损
6q\bB adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
[>I<#_^~ adjusted profit 经调整的利润；调整后的利润
0D.Mke ) adjusted surplus 经调整的盈余额；调整后的盈余额
HQdxL*N%^ adjusted value 经调整的价值；调整后的价值
LVM%"sd? adjustment 调整；修订；理算〔保险〕
d0!5j adjustment centre 调剂中心
RMV/&85?y adjustment lag 调整过程的时间差距；调整时差
C^Yb\N}S adjustment mechanism 调整机制
:LQYo '@yB adjustment of loss 亏损调整
5{WE~8$ adjustment process 调整过程；调整程序
o'aEY<mZ7 adjustment range 调整幅度
2QcO R4_V administered exchange rate 受管制汇率
B:Oa}/ H
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
+.PxzL3 ? administration expenses 行政费用
u/0h$l administration fee 手续费；行政费
,2oWWsC7 administration in bankruptcy 破产管理
/U*C\ xMm administration order 遗产管理令
X,%
0/6*] administrator 管理人；遗产管理人
KZY}%il!` administrator of the estate 遗产管理人
HyQJXw?A: admission of debt 债项承认书
@gEUm_#HTs admission of proof 接纳债权证明
R%WCH?B<} advance 放贷款项；垫付款项；预支款项；预付款项
3pROf#M advance account 暂支帐目；预付款帐户
a.\:T,cP> advance compensation 预付补偿金
?zMHP#i advance from shareholder 股东垫款
Q$W advance pending reimbursement 预支以待日后付还
Pj^{|U2 1 advanced economy 先进经济体系
^Z+?h &%% advancement 预付；预付财产
EJ.SW5 advances warrant 垫款令
k"%~" 9 advancing 贷出
S3 %FHS adverse balance 逆差
4Z=_,#h4. adverse exchange 逆汇
Ug SB>V<? advertisement addressed to shareholders 在报章刊登的致股东通告
2wg5#i advice for collection 托收通知书
1=c\Rr9] advice of drawing 提款通知书；汇票通知书
e]"W!K cD9 advice of payment 付款通知
d"mkL - Advisory Committee [Securities and Futures Commission]
/Iy]DU8 谘询委员会〔证券及期货事务监察委员会〕
X7 MM2V Advisory Committee on Diversification 经济多元化谘询委员会
I*{ nP)^9 affidavit 誓章；遗产申报誓章
%XDc,AR[ affidavit of no receipt 述明无收款的誓章
uBKgcpvTs affiliate 联号；联营公司；附属公司
t9` .bx8 affiliated company 附属公司；联号；联营公司
(t
K||*u affirmation [estate duty] 非宗教式宣誓〔遗产税〕
}eU*(
}<^
affordability 负担能力
%lhEM}Sm African Development Bank [AfDB] 非洲开发银行
[PM 2\#K after-acquired property 事后取得的财产
`2WFk8) F after-hours dealing 市后交易
E0=)HTtS after-tax profit 税后盈利；税后利润；税后溢利
::l K L agency agreement 代理协议
P6`u._mX agency expenses 代理机构的开支
jXx<`I+] agency fee 代理费
@f~RdO3 Agency Law 《代理法》
-HbC!w v agent 代理人；承销人
mHTXni<! agent of company 公司代理人
-UEZ#Q agent's fee 代理人费；经纪费
n1t*sk/J aggregate 总计；总数；总体数字
] i)c{y aggregate amount 总款额；总额
'RR~7h aggregate assets and liabilities 总体资产与负债
qvsd5P eCO aggregate at constant price 按固定价格计算的总体数字
faX #**r aggregate demand 总需求
u;"TTN aggregate gross position 总持仓量
%QGC8T z aggregate limit 总限额
Qh3YJ=X& aggregate of salaries tax 合计薪俸税
YeL#jtC aggregate performance 总体表现；总体业绩
&MQmu,4 aggregate supply 总体供应
F?*-4I- aggregate surplus 总盈余
Ad8n<zt| aggregate total 整体总额
$E~`\o%Ev aggregate value 总值；合计价值
y/{fX(aV aggregated basis 合计基准
.-c4wm} aggregated net chargeable income 合计应课税入息实额
XGWSdPJLr aggregation 合并计算；合计；总和
Y|f[bw aggregation of incomes of husband and wife 夫妇入息合并计算
W?R6ZAn aggregation of property 财产的总和
gMmaK0uhS agio 差价；贴水
61>.vT8P 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》
|(E
FY\ Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
GqvpA#
i 《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》
HGs $* Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
NZLxHD]m p 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
9igiZmM Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
_Xc8Yg }` 《香港政府和大韩民国政府关于相互促进和保护投资协定》
]"hFC<w agreement for a settlement 授产协议
Vp z\.] agreement for assignment 转让协议
A@[o;H }XP agreement for sale 售卖协议；买卖协议
O7m(o:t x3 agreement for sale and purchase 买卖协议
VU(v3^1" agreement for the payment of interest 支付利息协议
4{U T!WIi agreement for the repayment of money 还款协议
X ::JV7hu agreement of reinsurance 再保险协议
wr/"yQA] Agricultural Bank of China 中国农业银行
x.!V^HQSN air passenger departure tax 飞机乘客离境税
w !-gJmX> Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
l'-Bu( airport tax 机场税
P|tO<t6/9* alcohol duty 酒精税
u<t bbKM alienation 让与；让渡；转让
*=/ { HvJ alimony 生活费；赡养费
EReZkvseC All Ordinaries Index [AOI] 所有普通股指数
@]%IK(| all risks 全险；综合险
\^J%sf${ All Sales Record for Stock Market 《股票市场成交报告》
Eex~xiiV Allied Capital Resources Limited 新联财务有限公司
nLZTK&7} all-items index [Consumer Price Index] 总指数〔消费物价指数〕
|P
HT694Uz allocation letter 拨款信件
QC
OM_$ y allocation of fund 分配款项；预留款项
KK/tu+" allocation of profit 利润分配；溢利分配
TCwFPlF| allocation warrant 拨款令
~F|+o}a `
allotment 分配；配股
=vCY?I$P allotment notice 股份配售通知；配股通知
NqazpB* allotment of shares 股份分配
*e Tq VG. allowable 可获宽免；免税的
N]Y d9tn{ allowable business loss 可扣除的营业亏损
#C74z$ allowable expenses 可扣税的支出
h,u, ^ r allowance 免税额；津贴；备抵；准备金
n`?aC|P2s allowance for debts 债项的免税额
/ |;RV" allowance for depreciation by wear and tear 耗损折旧免税额
D[[|")Fn allowance for funeral expenses 殡殓费的免税额
<s31W3< v allowance for inflation 为通货膨胀而预留的款项；通胀准备金
9X+V4xux allowance for repairs and outgoings 修葺及支出方面的免税额
z1 | T C allowance to debtor 给债务人的津贴
.nf#c.DI alteration of capital 资本更改
F4-$~ v@ alternate trustee 候补受托人
L2[($ l amalgamation 合并
O'p9u@kc ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
7 U Kh688 ambit of charges 征税范围；收费范围
r4b 6 c amended valuation 经修订的估值
]KKS"0a American Commodities Exchange 美国商品交易所
5FPM`hLT American Express Bank Limited 美国运通银行
.,|G7DGH] American Stock Exchange 美国证券交易所
Af~$TyX amortization 摊销
~|D Ut amount due from banks 存放银行同业的款项
iJI }TVep# amount due from banks abroad 存放海外银行同业的款项
\$~|ZwV{ amount due from holding companies 控股公司欠款
Fc)@,/R"v amount due from local banks 存放本港银行同业的款项
R6<X%*&% amount due to banks 银行同业的存款
^qvZXb amount due to banks abroad 海外银行同业的存款
T*/rySs amount due to holding companies 控股公司存款
b4%??"&<Y amount due to local banks 本港银行同业的存款
+ /4A amount due to outport banks 外埠银行同业的存款
:(U ,x<> amount for note issue 发行纸币的款额
)Yh+c=6
? amount of bond 担保契据的款额
)
yi
E@
X amount of consideration 代价款额
z3{ G9Np amount of contribution 供款数额
q5J5> amount of indebtedness 负债款额
RtkEGxw*^ amount of principal of the loan 贷款本金额
WH# 1 zv amount of rates chargeable 应征差饷数额
wy<S; amount of share capital 股本额
.FP$m? amount of sums assured 承保款额
b"<liGh"n- amount of variation 变动幅度
^
glri$m amount of vote 拨款数额
im hwY #D amount payable 应付款额
Di ,^% amount receivable 应收款额
R"/GQ`^AqA Amsterdam Stock Exchange 阿姆斯特丹证券交易所
p}}R -D&K analysis 分析
i<C*j4qQ ancillary risk 附属风险
TNT4<5Ol 6 annual account 周年帐目；周年帐目报表；年度决算；年结
;Zcswt8]u annual accounting date 年结日期
k>Is:P annual allowance 每年免税额；年积金；年度津贴；年津
NR$3%0 nC6 annual balance 年度余额
>4x( e\B annual disposable income 每年可动用收入
;>%r9pz ~ annual estimates 周年预算
X~b X5b[P annual fee 年费
|"q5sym8Y_ annual general meeting 周年大会
r8t}TU>C annual growth rate 年增率；每年增长率
v 4a8}G annual long-term supplement 长期个案每年补助金
(fH#I tf annual pensionable emolument 可供计算退休金的年薪
.r=4pQ@# annual report 年报
j.[.1 G*(" Annual Report on the Consumer Price Index 《消费物价指数年报》
aL\PGdgO annual return 周年报表；周年申报表；每年报税表格
7(1|xYCx$ Annual Return Rules 《周年报表规则》
etQCzYIhn annual review of consumer prices 每年消费物价回顾
h:))@@7MJ annual roll-forward basis 逐年延展方式
~Py`P' + annual salary 年薪
pHGY Q;:L annual statement 年度报表；年度决算表
''cInTCr 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
w?PkO p annuitant 年金受益人
$j%'{) gK annuity 年金
# " 6Qj'/h annuity contract 年金合约
df8k7D;~e annuity on human life 人寿年金
^ 'MT0j antecedent debt 先前的债项
nQZx= JK ante-dated cheque 倒填日期支票
soB,j3#p'* anticipated expenditure 预期开支
Df-DRi anticipated net profit 预期纯利
AG
nxYV"p anticipated revenue 预期收入
E:_ZA anti-inflation measure 反通货膨胀措施
*gb*Lhg O anti-inflationary stance 反通货膨胀立场
[C 7^r3w apparent deficit 表面赤字
k!j5tsiR apparent financial solvency 表面偿债能力
#FLb*%Nr apparent partner 表面合伙人
$? iLLA~ application for personal assessment 个人入息课税申请书
C\3rJy(VJ application of fund 资金应用
/|m2WxK) application to release as liquidator and to destruct the books of accounts and documents
,$ L4dF3 申请免除清盘人职务及毁灭帐簿与文件
Wx%H%FeK appointed actuary 委任精算师
f1RWP@iar appointed auditor 委任核数师；委任审计师
{GT*ZU* appointed trustee 委任的受托人
W &W5lArr appointer 委任人
%b n jgy apportioned pro rata 按比例分摊
HXC ;N p apportionment 分配；分摊
Xh"n]TK Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
CT <7mi! apportionment formula 分摊方程式
bjW]bRw apportionment of estate duty 遗产税的分摊
; W
)Y
OT appraisal 估价；评估
#pow ub appreciable growth 可观增长
u(.e8~s8 appreciable impact 显着影响
% g$o/A$ appreciable increase 可观增长
./Zk`-OBT appreciation 增值；升值
*!t/"b appreciation against other currencies 相对其他货币升值
Oc0a77@ appreciation of the exchange value of Hong Kong dollar 港元汇值上升
k/_ 59@) appreciation tax 增值税
z6\UGSL appropriation 拨款；拨用；拨付
@ CL{D:d appropriation account 拨款帐目
r.&Vw|*> Appropriation Bill 拨款法案
yjX9oxhtL appropriation-in-aid system 补助拨款办法
3,3N^nSD approved assets 核准资产
!dnH 7 " approved basket stock 认可一篮子证券
Xz a(k approved budget 核准预算
wH&!W~M
approved charitable donation 认可慈善捐款
` wEb<H
approved charitable institution 认可慈善机构
,AFu C < approved currency 核准货币；认可货币
BoWg0*5xb approved estimates 核准预算
V! A~K
approved estimates of expenditure 核准开支预算
c
( C%Hld approved overseas insurer 核准海外保险人
w+|L+ h3L7 approved overseas trust company 核准海外信托公司
%)W2H^
approved pooled investment fund 核准汇集投资基金
:Yh+>c}N approved provident fund scheme 认可公积金计划
D?_Zl;bQ'^ approved provision 核准拨款
}B+C ~ @j approved redeemable share 核准可赎回股份
;bib/ approved regional stock 认可地区性证券
P
l]O\vh approved retirement scheme 认可退休金计划
_C?hH WSf" approved subordinated loan 核准附属贷款
cp7=epho arbitrage 套戥；套汇；套利
D=Gtq6jd arbitrageur 套戥者；套汇者
1~
3_^3OT arbitrary amount 临时款项
~Ea} /Au arrangement 措施；安排；协定
$a"Oc arrears 欠款
)9`qG:b' arrears of pay 欠付薪酬
kJs N|= arrears of revenue 逾期未收税款；逾期未收的帐项
"Og7rl articles of association 组织章程；组织细则；组织章程细则
$ @`V Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
]Ie 0S~ ascertainment of profit 确定利润
IY\5@P VZ "Asia Clear" “亚洲结算系统”
<uw9DU7G Asia Commercial Bank Ltd. 亚洲商业银行有限公司
k"iOB-@B+ Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
w``ST Asian Development Fund [ADF] 亚洲发展基金
U$ElV]N Asian dollar bond 亚洲美元债券
/]Md~=yNp Asian dollar market 亚洲美元市场
| rtD.,m Asian dollar rate 亚洲美元利率
dOH & Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
*H2r@)Y[~ Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
G@X% +$I asked price 沽盘；喊价；索价；卖方报价
9 -a0 :bP assessable income 应评税入息
8^+%I/S$ assessable loss 应评税亏损
Hd ={CFip assessable profit 应评税利润
+_ oJ}KI assessable value 应评税值
LYK "( C assessed profit 估定利润
D.u{~ assessed value 经评估价值
eJX9_6m- assessment 评税；评定；估价；评税单
(vJNHY M assessment number 评税编号；估价编号
~4Fvy' assessment of additional tax 补加税评税
R.1. )P[ assessment of performance 业绩评估；实绩评价
4p;` C Assessor 评税主任
Js?]$V" asset price bubbles 资产价格泡沫
wE`]7mA asset-backed securities 具资产保证的证券
AH7}/Rc assets accretion 资产增值
2-EIE4ds assets and liabilities 资产与负债
rw JIx|( assets betterment statement 资产递增表；资产改进表
bwMm# f
assets lending 实物放款；有抵押贷款
<<5(0#y# assets of the company passing on the death 死者去世时转移的公司资产
2uW;
xfeY assets pledged as security for liabilities 用作负债抵押的资产
3bH'H*2 assets portfolio 资产投资组合
K
Z91- assets price 资产价格
?NsW|w_ assets quality 资产质素
d/kv|$XW assets realization 资产变现
_A9AEi'. assets refinancing arrangement 资产再集资安排
+\
.Lp 5 assets securitization 资产证券化
C33J5'(CA assets situated outside Hong Kong 在香港以外地方的资产
e6$W Qd`O assets stripping 削减资产；拆卖资产
K is"L(C assets value 资产值
Ai 3*QX assignee 承让人
BW*rIn<?G assignment 转让；转让书；转让契
Iit; F assignment of interest 权益转让
ENs&RZ; assignment of letters patent and trade mark 专利证书及商标转让
hhc,uJ">! assignment of property 物业转让；物业转让书
= m#?neop assignment right 转让权
Dp-z[]} )1 assignor 转让人
S;#'M![8 associate 有联系的人；有关连人士；相联者；合伙人；联系人
uz
jU2 Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
'I6i ,+D/q associate member 附属会员
1\2no{V h associated body corporate 相联法人团体
w_K1]<Q* associated company 相联公司；联属公司
>!1-lfa8 associated corporation 相联法团
i$ 6ypuc Association of Chartered Certified Accountants [ACCA] [United Kingdom]
Txb#C[` 公认会计师公会〔英国〕
M!D3 }JRm Association of Futures Exchange Brokers 香港期货经纪协会
` 7V]y - Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
R8Fv{7]c association of underwriters 承保人组织
'e'cb>GnA assumption of control 接管
^o&. fQ* assurance 担保；保险；转易；转易书
x7<K<k;s assurance of interest 权益的转易
Y O}<Ytx at 19XX price 按一九ＸＸ年价格计算
)=_,O=z$K at a discount 按赔价计算；按贴水价格计算；打折扣
k>si 5'W at a premium 按溢价计算；按升水价格计算
-k"/X8 at call 通知付款；按通知
*#+An<iT ; at constant market price 按固定市价计算
Yufc{M00 at constant price 按固定价格计算
wgGl[_) at cost 按成本计算
}y gD3:vN7 at current market price 按当时市价计算；按现时市价计算
Cr yBwm at current price 按当时价格计算；按现时价格计算
t&e{_|i#+ at factor cost 按要素成本计算；按生产要素成本计算
4zFW-yy at money-of-the-day price 按付款当日价格计算
A;?|& `f at or better 按指定或较佳价位〔买卖指令〕
D_zZXb Nc at par 按面值计算；平价
lA8`l> I at sight 见票即付
V+ 9 MoT?8 at the close 按收市盘
z9Rp`z&`E at the opening 按开市盘
1\ I}2; attestation 见证；见证条款
oj+hQ+> at-the-money option 平价期权
8VXH +5's attorney 受权人；受托代表人
p9{mS7R9T attornment 新拥有人承认书
O)r4?<Q attributable profit 可归属利润
Z=vU}S>r|v attributable share value 可归属股份价值
!%%6dB@%t Auckland Stock Exchange 奥克兰证券交易所
IF:;`r@% auction 拍卖
i?^L/b`H auctioneer 拍卖商
FJ)$f?=Q d audit 审计；核数
] >E s4 s Audit Commission 审计署
PALc;"]O Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
g e8ZsaiU 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〕
4
"'~NvO audit review 帐目审查
PB\x3pV!} Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
d>qY{Fdz audited account 审计帐目；经审计的帐目
B:'US&6Lf' audited annual account 经审计的周年帐目
VRB;$ audited balance sheet 经审计的资产负债表
9CD_ o s\h auditor 核数师；核数主任；审计师
v mk2{f ,g auditor's certificate 核数师证明书；审计师证明书
Vs!Nmv` auditor's report 核数师报告；审计师报告
9~[Y-cpoi Aussie bond 澳元债券
sLxc(d'A austerity budget 紧缩预算
o0KL5]. Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
U&p${IcEm Australia All Ordinaries Index 澳洲所有普通股票指数
HLG"a3tt Australian Dollar [AUD] 澳元
9p(. A$ Australian Options Market 澳大利亚期权市场
%n9aaoD Australian Securities Commission 澳洲证券事务监察委员会
c9h6C Australian Society of Certified Practising Accountants 澳洲执业会计师公会
zIAD9mQex Australian Stock Exchange 澳大利亚证券交易所
;u)I\3`* ! Austrian Schilling [ATS] 奥地利先令
s!$7(Q86R authentication 认证；鉴证
P-"y3 ZE= authority to purchase 委托购买证；委购书
}-=|^ authorization 认可；核准；授权；授权书
-ZLJeY L authorization by direction 指示授权
2[0 2,FG authorization by instruction 指令授权
U-M>=3|N authorization by warrant 令状授权
(<C3Vts)) authorization of unit trust 单位信托的认可
P/_['7 authorized agent 指定代理人
W7nw6;7= authorized capital 法定资本
1iF1GkLEq authorized clerk 出市员
{bY%# m authorized dealer 认可交易商
<wD-qT W authorized financial institution 认可财务机构
e$ rZ 5X authorized fund 认可基金
{"KMs[ M authorized fund house 获授权的基金公司；认可基金公司
&{t,' [ u authorized institution 认可机构
}k .Z~1y authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
j1T#yt
J authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
IW] rb/H authorized insurer 获授权保险人；获认可承保人
' S/gmn authorized investment 特准投资项目
IJcsmNW m authorized person 获授权人
LZxNAua authorized representative 获授权代表
}Jj}%XxKs authorized share capital 法定股本
.(k|wX[Fu~ automated quotation system 自动报价系统
bV3|6]k^ Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
O?#7N[7 自动交易系统〔香港期货交易所有限公司〕
e$Pj. >-<= automatic adjustment mechanism 自动调整机制
5 \VWC I automatic adjustment system 自动调整系统
DZtsy!xA Automatic Clearing House 自动票据交换所
F*ylnB3z automatic exchange rates accumulation system 自动化汇率累集系统
\:LW(&[! Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
=[ 7A v> automatic teller machine [ATM] 自动柜员机
}i&/ G +_ autopay 自动转帐
[j+ sC* available assets 可用资产
e~"U @8xk~ available fiscal reserve 现存财政储备
G$('-3@i`w available profit 可用利润
\1M4Dl5! Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
8P\Zo8}v average 平均；平均数；海损
w i{3/ average basic salary 平均基本薪金
Dk5 1z@ average consumer expenditure 平均消费开支；一般消费开支
SiN0OB average cost 平均成本
nKj7.,>;:< average cost of land production 增辟土地平均成本
) Hr`M B average daily turnover 平均每日成交额
}3WxZv]I} average daily wage rate 平均每日工资率
5~DJWi, average expenditure pattern 平均开支模式
/&J T~M average growth rate 平均增长率
!&@615Vtw average net fixed assets 固定资产平均净值
N?`' /e average of relatives 相对价格平均数
4 F tu average price 平均价格
<<O$ G7c average propensity to consume 平均消费倾向；一般消费倾向
w7&A0M average propensity to save 平均储蓄倾向；一般储蓄倾向
`N8O"UcoBo average rate 平均率
!C.4<?*| average revenue 平均收入；平均收益
{R{=+2K!|k average stock 平均库存；平均存货
6j|{`Zd)G average yearly rent 平均年租
@oGcuE avoidance of double taxation 避免双重课税
Bk{]g=DO avoidance of tax 避税
