A:
'n dX M A share Ａ股；甲类股份
l?Qbwv} abatement of tax 减税；减扣免税额
^|j
@' @L ABN AMRO Bank N.V. 荷兰银行
*<"#1H/q above-the-line expenditure 线上项目支出；经常预算支出
GJo`9 above-the-line receipt 线上项目收入；经常预算收入
oT}-i [=} ABSA Asia Limited 南非联合亚洲有限公司
:% m56 absolute change 绝对数值变更
}xG~ a=, absolute expenditure 实际开支
y|Vwy4tK9 absolute guideline figure 绝对准则数字
PC55A1(T absolute interest 绝对权益
=`W#R absolute order of discharge 绝对破产解除令
nKu)j3o` absolute profit margin 绝对利润幅度
Vu1swq) l absolute value 实值；绝对值
1 LUvs~Qu absolutely vested interest 绝对既得权益
@5:# J ! absorbed cost 已吸收成本；已分摊成本
t8_i[Hw6D absorption 吸收；分摊；合并
)~LqB h absorption rate 吸收率；摊配率；分摊率
k,0lA#> ACB Finance Limited 亚洲商业财务有限公司
L_{gM`UFc acceptable form of reciprocity 合理的互惠条件
e]k\dj;,^% acceptable rate 适当利率；适当汇率
N` xXH acceptance agreement 承兑协议
746['sf4c acceptance for honour 参加承兑
t YST&5Kh~ acceptor 承兑人；接受人；受票人
t*dd/a acceptor for honour 参加承兑人
d: {#Dk# accident insurance 意外保险
U0fr\ kM Accident Insurance Association of Hong Kong 香港意外保险公会
z 5q( accident insurance scheme 意外保险计划
c)B
<d# accident year basis 意外年度基准
WN6%%*w accommodation 通融；贷款
|: b !e accommodation bill 通融票据；空头票据
%Xjg/5G - accommodation party 汇票代发人
Jnl#d0)
- account balance 帐户余额；帐户结余
`D p_c&9] account book 帐簿
Fsi;[be$A account collected in advance 预收款项
D wtvtglqV account current book 往来帐簿
^"!)p2= account of after-acquired property 事后取得的财产报告
;9"6g=q account of defaulter 拖欠帐目
Cj1nll 8c account payable 应付帐款
:9Mqwgk,;3 account payee only [A/C payee only] 只可转帐；存入收款人帐户
W>cHZ. _ account receivable 应收帐款
m$!Ex}2 account receivable report 应收帐款报表
C
$*#<<G account statement 结单；帐单；会计财务报表
V:*6R/Ft account title 帐户名称；会计科目
w3E#v&"=Y accountant's report 会计师报告
k+;XQEH Accountant's Report Rules 会计师报告规则
P&.-c _ accounting and auditing procedure 会计与审计程序；会计与核数程序
T'${*NVn Accounting Arrangements 《会计安排》
wG}Rh, accounting basis 会计基础
d*tn&d~k, accounting by Official Receiver 破产管理署署长呈交的帐目
Lxqv Accounting Circular 《会计通告》
K1_#Jhz accounting class 会计类别
.z} *!
accounting date 记帐日期；会计结算日期
Ux b>)36I accounting for money 款项核算
dQ`=C Ir Accounting Officer 会计主任
O;H|nW} accounting period 会计报告期；会计期
m>&:)K}m accounting policy 会计政策；会计方针
rfH Az accounting practice 会计惯例
J S#AoPWA accounting principle 会计准则
G/y;o3/[Z accounting record 会计记录
TJ+,G4z accounting report 会计报告
>^ TcO Accounting Services Branch [Treasury] 会计事务部〔库务署〕
6 H' W]T& Accounting Society of China 中国会计学会
.F^372hH3 accounting statement 会计报表
=PAsyj accounting system 会计制度；会计系统
q:vc ;y accounting transaction 会计事项；帐务交易
fA" VLQE accounting treatment 会计处理
- v & accounting year 会计年度
|@ Sj:^cJD accretion 增值；添加
:=e"D;5 accrual 应计项目；应累算数目
ZMGthI}~- accrual basis 应计制；权责发生制
s MNhD/bb accrual basis accounting 应计制会计；权责发生制会计
E9~}%& accrue 应累算；应计
PCs`aVZ accrued benefit 应累算利益
H%G|8,4 accrued charges 应计费用
hyVBQhk accrued cumulative preference share dividend 应累算的累积优先股股息
" gQJeMU accrued expenses 应累算费用
: @]%n~x accrued interest payable 应付利息；应计未付利息
wNQ hg accrued interest receivable 应收利息；应计未收利息
2e | m3 accrued right 累算权益
r31) Ed$ accruing profit 应累算的利润
~tB#Q6`nB accumulated fiscal reserve 累积财政储备
7 D W_G accumulated profit 累积利润；滚存溢利
Y
wu
> k accumulated reserve 累积储备
:`<ME/"YE accumulation of surplus income 累积收益盈余
o3,}X @p acquired assets 既得资产
`g^b Q x acquisition 收购；购置；取得
-APbN(Vi acquisition cost 购置成本
0.z\YTZ9 acquisition expenses 购置费用
A|
s\5"?? acquisition of 100% interest 收购全部股权
;nbbKQ]u acquisition of control 取得控制权
;Yu|LaI\<m acquisition of fixed assets 购置固定资产
,ocAB;K acquisition of shell “买壳”
i>{.Y}; acquisition price 收购价
1^AG /w act of God 天灾
DM=`h yf(v acting partner 执事合伙人
ihBIE active market 买卖活跃的市场；交投畅旺的市场；旺市
Cd'`rs}3 active partner 积极参与的合伙人
*RJiHcII active trading 交投活跃
~jDf ,a2 actual circulation 实际流通
ePscS Mx& actual cost 实际成本
v0u, :eZ4 actual expenditure 实际开支；实际支出
.~7:o.BE`n actual income 实际入息；实际收入；实际收益
Rg\D-F6: actual market 现货市场
yP0XA=,Y actual price 现货价；实际价格
0 + 3{fD/ actual profit 实际利润
6)[gF 1 actual quotation 实盘；实际价位；实际报价
(Q F-=o actual year basis 按实际年度计算
A# Ne 07d actuals 实货
RI&V:1 actuarial investigation 精算调查
K %.>o actuarial principle 精算原则
++Fv )KY@ actuarial report 精算师报告
/y[zOT6 Actuarial Society of Hong Kong 香港精算学会
"/0Vvy _| actuarial valuation 精算师估值
L7 P M am actuary 精算师
h 42dk(B ad referendum agreement 暂定协议；有待覆核的协定
8Bwm+LYr- ad valorem duty 从价税；按值征税
+~\ 1g^h ad valorem duty system 从价税制
G6q*U, ad valorem fee 从价费
/ 33m6+ ad valorem tariff 从价关税
9 ?zi additional allowance 额外免税额
SmCtw cB1 additional amount for unexpired risk 未过期风险的额外款额
gtRVXgI additional assessable profit 补加应评税利润
O\q-Ai additional assessment 补加评税
Tu&W7aoX5 additional commitment 额外承担
"5b4fQ;x additional commitment vote 额外承担拨款
s4vj additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
Y_,Tm additional dependent parent allowance 供养父母额外免税额
d]+2rt}]hL additional provision 额外拨款
]:}x 4O# additional stamp duty 附加印花税
6oy[0hj additional tax 补加税罚款；补加税款
*yqke<o9) Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
oz&RNB.K adjudged bankrupt 被裁定破产
7_ CX6: adjudicated bankrupt 裁定破产人
5
[X, ? adjudication fee 裁定费；评定印花税额手续费；评估契据费
P 9?I]a)G adjudication of bankruptcy 裁定破产；宣告破产
eZMfn$McJv adjudication of insolvency 裁定无力偿还债务
<K {|#ND# adjusted actual 经调整的实数；调整后的实数
7_c/wbA#me adjusted current assets 经调整的流动资产；调整后的流动资产
{Y1&GO; adjusted figure 经调整的数字；调整后的数额
I]6,hygs adjusted liabilities 经调整的负债；调整后的负债
a
Ju v{ adjusted loss 经调整的亏损；调整后的亏损
@Zw[LIQ* adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
yII+#?D adjusted profit 经调整的利润；调整后的利润
( 7w9 5xI adjusted surplus 经调整的盈余额；调整后的盈余额
nQ08(8 adjusted value 经调整的价值；调整后的价值
N4$ K { adjustment 调整；修订；理算〔保险〕
Ls/*&u adjustment centre 调剂中心
P asVfC@ adjustment lag 调整过程的时间差距；调整时差
C"R}_C|r)* adjustment mechanism 调整机制
'H-hp
adjustment of loss 亏损调整
YYF.0G} adjustment process 调整过程；调整程序
3T~Deq Ayw adjustment range 调整幅度
c!]Q 0ib6 administered exchange rate 受管制汇率
>6Ody<JPHP Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
q_z ;kCHM administration expenses 行政费用
=h,J !0Y administration fee 手续费；行政费
BY>]6SrP administration in bankruptcy 破产管理
hUe\sv!x? administration order 遗产管理令
L3I vm : administrator 管理人；遗产管理人
vY);7 administrator of the estate 遗产管理人
pMV ?vH admission of debt 债项承认书
ih(A l<IS admission of proof 接纳债权证明
+c' n,O~3 advance 放贷款项；垫付款项；预支款项；预付款项
!112u#V advance account 暂支帐目；预付款帐户
V>& 1;n advance compensation 预付补偿金
Y d] advance from shareholder 股东垫款
a^7QHYJ6 advance pending reimbursement 预支以待日后付还
B_S))3
advanced economy 先进经济体系
V0!kvIv advancement 预付；预付财产
`Ln1g@ advances warrant 垫款令
J Q9+kZ advancing 贷出
.$a|&P=S adverse balance 逆差
'RZ0,SK' adverse exchange 逆汇
w}0rDWuR[ advertisement addressed to shareholders 在报章刊登的致股东通告
@Yb Z"Jb advice for collection 托收通知书
_V(FHjY advice of drawing 提款通知书；汇票通知书
Xa_:B\ic advice of payment 付款通知
bJ^Jmb Advisory Committee [Securities and Futures Commission]
cK\' D 谘询委员会〔证券及期货事务监察委员会〕
%|B$y;q^3 Advisory Committee on Diversification 经济多元化谘询委员会
)0zg1z affidavit 誓章；遗产申报誓章
5#mHWBGd7 affidavit of no receipt 述明无收款的誓章
&Y1RPO41J affiliate 联号；联营公司；附属公司
t@!A1Vr@ affiliated company 附属公司；联号；联营公司
WXd#`f % affirmation [estate duty] 非宗教式宣誓〔遗产税〕
;jh.\ a_\ affordability 负担能力
H^<?h6T African Development Bank [AfDB] 非洲开发银行
Y}e3:\ after-acquired property 事后取得的财产
<4P.B?-/t after-hours dealing 市后交易
C=(~[ Y after-tax profit 税后盈利；税后利润；税后溢利
";TqYk=- agency agreement 代理协议
wowWq\euY agency expenses 代理机构的开支
? kCo/sW agency fee 代理费
?I"FmJ; Agency Law 《代理法》
?KG4Z agent 代理人；承销人
]-jaIvM agent of company 公司代理人
5? *Iaw agent's fee 代理人费；经纪费
B/dJj# aggregate 总计；总数；总体数字
9qm'qx aggregate amount 总款额；总额
pER[^LH_) aggregate assets and liabilities 总体资产与负债
M UUhg aggregate at constant price 按固定价格计算的总体数字
EpK7VW aggregate demand 总需求
m O"Rq5 aggregate gross position 总持仓量
sN ZOm $ aggregate limit 总限额
R0e!b+MZ. aggregate of salaries tax 合计薪俸税
3{M0iNc1 aggregate performance 总体表现；总体业绩
.p%V ]Ka aggregate supply 总体供应
2]V8- aggregate surplus 总盈余
X0 ]Se( aggregate total 整体总额
m@"p#p t(_ aggregate value 总值；合计价值
Kh{_BdN aggregated basis 合计基准
r=# v@]z B aggregated net chargeable income 合计应课税入息实额
`$ pJ2S aggregation 合并计算；合计；总和
@ 1FWBH~ aggregation of incomes of husband and wife 夫妇入息合并计算
jQ['f\R aggregation of property 财产的总和
VVqpzDoXG agio 差价；贴水
oxLO[js 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》
6kO+E5;X Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
wlpcuz@ 《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》
[a7S?%>Bh Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
]L?WC 《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》
rh T!8dTk Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
74a k|(! 《香港政府和大韩民国政府关于相互促进和保护投资协定》
ihD|e& agreement for a settlement 授产协议
AmK g;9LS agreement for assignment 转让协议
k#G+<7c< agreement for sale 售卖协议；买卖协议
*~^%s +b agreement for sale and purchase 买卖协议
rBZ00} agreement for the payment of interest 支付利息协议
vy5I#q(k agreement for the repayment of money 还款协议
g{JH5IZ~ agreement of reinsurance 再保险协议
l"%WXi"X Agricultural Bank of China 中国农业银行
6C!TXV' air passenger departure tax 飞机乘客离境税
4KY@y?H g Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
c3*9{Il^ airport tax 机场税
3iw. yR alcohol duty 酒精税
S*%:ID|/C2 alienation 让与；让渡；转让
rd^j< alimony 生活费；赡养费
gF\a c%9 All Ordinaries Index [AOI] 所有普通股指数
:Yn{:%p all risks 全险；综合险
\ wV ?QH All Sales Record for Stock Market 《股票市场成交报告》
tD])&0"( Allied Capital Resources Limited 新联财务有限公司
}] . |7h all-items index [Consumer Price Index] 总指数〔消费物价指数〕
0G3T.4 I allocation letter 拨款信件
a> S -50 allocation of fund 分配款项；预留款项
$YK~7 ! ! allocation of profit 利润分配；溢利分配
r@ba1*y0 allocation warrant 拨款令
BJjx y0+ allotment 分配；配股
Pt7C/
qM/ allotment notice 股份配售通知；配股通知
}DQ[C& allotment of shares 股份分配
9`!#5i)VU8 allowable 可获宽免；免税的
zwK$ q=-: allowable business loss 可扣除的营业亏损
W3&~[DS@~ allowable expenses 可扣税的支出
Ox6^=D " allowance 免税额；津贴；备抵；准备金
,. V=y% allowance for debts 债项的免税额
aZCxyoh + allowance for depreciation by wear and tear 耗损折旧免税额
D!D}mPi[ allowance for funeral expenses 殡殓费的免税额
}3R:7N`,| allowance for inflation 为通货膨胀而预留的款项；通胀准备金
be'&tsZ9 allowance for repairs and outgoings 修葺及支出方面的免税额
$it>*% allowance to debtor 给债务人的津贴
GuQ# alteration of capital 资本更改
yn04[PN2 alternate trustee 候补受托人
>HRLL \u9 amalgamation 合并
;V^ I>-fnm ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
2G$-:4B ambit of charges 征税范围；收费范围
9 H AK amended valuation 经修订的估值
EHm :&w American Commodities Exchange 美国商品交易所
`!.c_%m2 American Express Bank Limited 美国运通银行
d{DBG}/Yg American Stock Exchange 美国证券交易所
'h 7n} amortization 摊销
c yWDtq amount due from banks 存放银行同业的款项
4}H f"L[ l amount due from banks abroad 存放海外银行同业的款项
Co`: D amount due from holding companies 控股公司欠款
X
iM{YZ`B amount due from local banks 存放本港银行同业的款项
:U-yO 9!j amount due to banks 银行同业的存款
uN 6xOq/ amount due to banks abroad 海外银行同业的存款
|2&|#K4k^ amount due to holding companies 控股公司存款
BA_l*h%=Cc amount due to local banks 本港银行同业的存款
uU1q?|4 amount due to outport banks 外埠银行同业的存款
BF
U#FE)s amount for note issue 发行纸币的款额
2Oy-jM amount of bond 担保契据的款额
Rr >"" amount of consideration 代价款额
N~B'gJJDx amount of contribution 供款数额
N}q*(r!q< amount of indebtedness 负债款额
r8!M8Sc amount of principal of the loan 贷款本金额
/P*ph0S- amount of rates chargeable 应征差饷数额
#M92=IH amount of share capital 股本额
qb5IpI{U amount of sums assured 承保款额
#e6x _o| amount of variation 变动幅度
nG"Ae8r amount of vote 拨款数额
k _1o j[O amount payable 应付款额
VqeW;8&*iv amount receivable 应收款额
c Qh=Mri] Amsterdam Stock Exchange 阿姆斯特丹证券交易所
s$VLVT*6
analysis 分析
/(bn+l}W ancillary risk 附属风险
qGie~S ## annual account 周年帐目；周年帐目报表；年度决算；年结
e3kdIOu5 annual accounting date 年结日期
IE&G7\>(yO annual allowance 每年免税额；年积金；年度津贴；年津
Zh_ P annual balance 年度余额
62#8c~ dL annual disposable income 每年可动用收入
u!cA_, annual estimates 周年预算
T\L
LOx\ annual fee 年费
p fg>H annual general meeting 周年大会
IeBb#Qedz annual growth rate 年增率；每年增长率
:#UN^ "(m} annual long-term supplement 长期个案每年补助金
q|e<b annual pensionable emolument 可供计算退休金的年薪
qFjnuQ,w annual report 年报
92L{be; SY Annual Report on the Consumer Price Index 《消费物价指数年报》
[Kd"M[1[ < annual return 周年报表；周年申报表；每年报税表格
Zy > W2(< Annual Return Rules 《周年报表规则》
a4N8zDS annual review of consumer prices 每年消费物价回顾
n:YA4t7S annual roll-forward basis 逐年延展方式
U &y?3 annual salary 年薪
sg,9{R ^ annual statement 年度报表；年度决算表
3<H PZWc Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
jI807g+ annuitant 年金受益人
vC5y]1QDd annuity 年金
eh$T
3_#q annuity contract 年金合约
,T7(!)dR annuity on human life 人寿年金
L!kbDbqn antecedent debt 先前的债项
)nUTux0K\ ante-dated cheque 倒填日期支票
Y--Uo|H anticipated expenditure 预期开支
U`ELd: anticipated net profit 预期纯利
D~ %h3HM anticipated revenue 预期收入
pw1&WP&?3 anti-inflation measure 反通货膨胀措施
WG3 .qLH% anti-inflationary stance 反通货膨胀立场
z>W'Ra6 apparent deficit 表面赤字
* 5;#+%A apparent financial solvency 表面偿债能力
"_e /O&-cH apparent partner 表面合伙人
GZ/vUe application for personal assessment 个人入息课税申请书
'>r"+X^W application of fund 资金应用
>"+bL 6# application to release as liquidator and to destruct the books of accounts and documents
<US!XMrCg 申请免除清盘人职务及毁灭帐簿与文件
TzK[:o appointed actuary 委任精算师
h`/1JjP appointed auditor 委任核数师；委任审计师
woR }=\K appointed trustee 委任的受托人
T13 Jn o appointer 委任人
;923^*\:F{ apportioned pro rata 按比例分摊
>zB0+ l apportionment 分配；分摊
b
`.h +=3 Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
JV9Ft,xk apportionment formula 分摊方程式
~UV$(5&- apportionment of estate duty 遗产税的分摊
,Mw;kevw appraisal 估价；评估
yS(tF`H[ appreciable growth 可观增长
00@y,V_] appreciable impact 显着影响
GFtE0IQ appreciable increase 可观增长
L<TL6 appreciation 增值；升值
-m>ng
E~ q appreciation against other currencies 相对其他货币升值
qW:\6aEG appreciation of the exchange value of Hong Kong dollar 港元汇值上升
&sJ%ur+G appreciation tax 增值税
/|{~GD +A& appropriation 拨款；拨用；拨付
9`sIE _%+ appropriation account 拨款帐目
.(2ui~ed Appropriation Bill 拨款法案
$qj||zA appropriation-in-aid system 补助拨款办法
!R wOU Ck
approved assets 核准资产
C8.MoFfhe approved basket stock 认可一篮子证券
=qVD"Z]z approved budget 核准预算
Qz/1^xy approved charitable donation 认可慈善捐款
' fP`ET5 approved charitable institution 认可慈善机构
~eHu +pv approved currency 核准货币；认可货币
Se
%"C& approved estimates 核准预算
.m\' |% approved estimates of expenditure 核准开支预算
^{Y9!R*9U* approved overseas insurer 核准海外保险人
0|_d{/VK4 approved overseas trust company 核准海外信托公司
ar| !iU approved pooled investment fund 核准汇集投资基金
E`>u*D$un~ approved provident fund scheme 认可公积金计划
DnW*q/=w approved provision 核准拨款
$N)b6(}F10 approved redeemable share 核准可赎回股份
O* 7` Waag approved regional stock 认可地区性证券
Vy[ m%sEP approved retirement scheme 认可退休金计划
A&6 qt approved subordinated loan 核准附属贷款
9N]V F' arbitrage 套戥；套汇；套利
2DTBL:?` arbitrageur 套戥者；套汇者
,,[pc arbitrary amount 临时款项
\@HsMV2+zN arrangement 措施；安排；协定
)S 6"I arrears 欠款
7cJh^M arrears of pay 欠付薪酬
w(Hio-l= arrears of revenue 逾期未收税款；逾期未收的帐项
42mZ.,< articles of association 组织章程；组织细则；组织章程细则
uKocEWB=/F Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
1 ojy _ ascertainment of profit 确定利润
T.p:`}Ma "Asia Clear" “亚洲结算系统”
j:6VWd gq Asia Commercial Bank Ltd. 亚洲商业银行有限公司
)w++cC4/5 Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
:=K <2 Asian Development Fund [ADF] 亚洲发展基金
byUstm6y Asian dollar bond 亚洲美元债券
B)4>:j:{?W Asian dollar market 亚洲美元市场
VaRP+J}UA. Asian dollar rate 亚洲美元利率
N/&t) 7 Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
41V}6+$g Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
+Qe&# "O0 asked price 沽盘；喊价；索价；卖方报价
h^$ c assessable income 应评税入息
VDP \E<3" assessable loss 应评税亏损
2{o
e J assessable profit 应评税利润
0*Is#73rjY assessable value 应评税值
]#VNZ#(" assessed profit 估定利润
" ~&d= f0m assessed value 经评估价值
5b^`M assessment 评税；评定；估价；评税单
mlD 1 o assessment number 评税编号；估价编号
d=_Wgz,d assessment of additional tax 补加税评税
!3'&_vmG$ assessment of performance 业绩评估；实绩评价
Gv 3AJ'NL Assessor 评税主任
+kK6 G#c asset price bubbles 资产价格泡沫
A(Ss:7({ asset-backed securities 具资产保证的证券
_7LZ\V+MLW assets accretion 资产增值
1X i.OGl assets and liabilities 资产与负债
zn@yt%PCV assets betterment statement 资产递增表；资产改进表
+ (|6Wv assets lending 实物放款；有抵押贷款
`vFYe N; assets of the company passing on the death 死者去世时转移的公司资产
gP?uLnzvi assets pledged as security for liabilities 用作负债抵押的资产
)W& $FU4JK assets portfolio 资产投资组合
%IbG@ }54 assets price 资产价格
p/k6}Wl assets quality 资产质素
b\O%gg\p%! assets realization 资产变现
i>`!W|=_ assets refinancing arrangement 资产再集资安排
psZA O,p assets securitization 资产证券化
{b6$F[e assets situated outside Hong Kong 在香港以外地方的资产
^1^mu c[ assets stripping 削减资产；拆卖资产
T1Q c?5K ^ assets value 资产值
Tn7(A^h' assignee 承让人
?A4t
&4 assignment 转让；转让书；转让契
`Mxi2Y{vp assignment of interest 权益转让
3M[b)At V. assignment of letters patent and trade mark 专利证书及商标转让
a!US: ^}lu assignment of property 物业转让；物业转让书
<x|P} assignment right 转让权
_#8OHG.x assignor 转让人
ZCbnD j associate 有联系的人；有关连人士；相联者；合伙人；联系人
Y@Zv 52, Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
&gL &@';, associate member 附属会员
8T#tB,<fFW associated body corporate 相联法人团体
\%FEQa0u associated company 相联公司；联属公司
,{br6*E associated corporation 相联法团
GDW $R`2 Association of Chartered Certified Accountants [ACCA] [United Kingdom]
J!GWP:b3 公认会计师公会〔英国〕
1/H9(2{L Association of Futures Exchange Brokers 香港期货经纪协会
XPt<k&o1, Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
yfd$T}WW6 association of underwriters 承保人组织
QIMoe'p assumption of control 接管
&~ xzp^& assurance 担保；保险；转易；转易书
Tl9; KE| assurance of interest 权益的转易
D^5bzZk
N at 19XX price 按一九ＸＸ年价格计算
`IQ76Xl at a discount 按赔价计算；按贴水价格计算；打折扣
7:D@6<J? at a premium 按溢价计算；按升水价格计算
>; A7mi/ at call 通知付款；按通知
>
v~?Vd( at constant market price 按固定市价计算
][y~(&=T at constant price 按固定价格计算
;x =k J@ at cost 按成本计算
`]8z]PD at current market price 按当时市价计算；按现时市价计算
9"H]zfW at current price 按当时价格计算；按现时价格计算
;m+*R/ at factor cost 按要素成本计算；按生产要素成本计算
0;kp`hB at money-of-the-day price 按付款当日价格计算
$# /-+ > at or better 按指定或较佳价位〔买卖指令〕
|9F^"7Q~C at par 按面值计算；平价
w<ol$2&B at sight 见票即付
/ ao| v at the close 按收市盘
!Deg !f\g at the opening 按开市盘
BSGC.>$s attestation 见证；见证条款
yR Zb_Mq9U at-the-money option 平价期权
tC,R^${# attorney 受权人；受托代表人
5Cp6$V|/kv attornment 新拥有人承认书
!Cpy
)D( attributable profit 可归属利润
x @ZxV*T^ attributable share value 可归属股份价值
k yFq Auckland Stock Exchange 奥克兰证券交易所
(0=e ,1 n auction 拍卖
vncak auctioneer 拍卖商
g (i_di audit 审计；核数
ug wZAC Audit Commission 审计署
X RMYR97 Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
{F/0pvP9 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〕
csPziH$wl audit review 帐目审查
nYcj6? Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
z|o7k;raH audited account 审计帐目；经审计的帐目
fU )@Lj1Wo audited annual account 经审计的周年帐目
mP@< UjxI audited balance sheet 经审计的资产负债表
a}Dx"zl; auditor 核数师；核数主任；审计师
FSs<A@ auditor's certificate 核数师证明书；审计师证明书
D[7+xAwS auditor's report 核数师报告；审计师报告
TA .ugF)h Aussie bond 澳元债券
.^fV m austerity budget 紧缩预算
J m5). Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
fR& ;E Australia All Ordinaries Index 澳洲所有普通股票指数
=q%Q ^ Australian Dollar [AUD] 澳元
b 6FC Australian Options Market 澳大利亚期权市场
` n *e8T Australian Securities Commission 澳洲证券事务监察委员会
V5MLzW\8 Australian Society of Certified Practising Accountants 澳洲执业会计师公会
p6MjVu Australian Stock Exchange 澳大利亚证券交易所
c /G4@D> Austrian Schilling [ATS] 奥地利先令
nNCG*Vu authentication 认证；鉴证
H} R/_5g authority to purchase 委托购买证；委购书
fq@r6\TI authorization 认可；核准；授权；授权书
(^:0g.~c authorization by direction 指示授权
,[
UqUEO authorization by instruction 指令授权
eCDwY:t` authorization by warrant 令状授权
GI~JIXHTQ authorization of unit trust 单位信托的认可
dOm@cs authorized agent 指定代理人
+ld]P} authorized capital 法定资本
yBJf'-K authorized clerk 出市员
3N(5V ;ti authorized dealer 认可交易商
m5wfQ_}}ss authorized financial institution 认可财务机构
o_.f7|U ! authorized fund 认可基金
(Q_J{[ F authorized fund house 获授权的基金公司；认可基金公司
;
S(KJV authorized institution 认可机构
b"lzR[X,e authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
WR a4g
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
m44"qp authorized insurer 获授权保险人；获认可承保人
H%L oI)w authorized investment 特准投资项目
, G q? authorized person 获授权人
e5g# a} authorized representative 获授权代表
A &d67,&B authorized share capital 法定股本
4O TuX! automated quotation system 自动报价系统
r~K5jL%z9 Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
78=a^gRB 自动交易系统〔香港期货交易所有限公司〕
H{}Nr
4 automatic adjustment mechanism 自动调整机制
9; \a|8O automatic adjustment system 自动调整系统
#%~PNki Automatic Clearing House 自动票据交换所
(R.l{(A automatic exchange rates accumulation system 自动化汇率累集系统
K@JGGgrE`! Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
kBh*@g f automatic teller machine [ATM] 自动柜员机
~HFqAOr autopay 自动转帐
;;^OKrzWW available assets 可用资产
>TB"Ez09 available fiscal reserve 现存财政储备
G`/5= available profit 可用利润
<}\!FuC Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
V<:)bG4;d average 平均；平均数；海损
F9Hxqa#1T average basic salary 平均基本薪金
St1Ny,$yU average consumer expenditure 平均消费开支；一般消费开支
w$XqxI/& average cost 平均成本
?06+"Z average cost of land production 增辟土地平均成本
SBf8Ipe average daily turnover 平均每日成交额
9!``~]G2 average daily wage rate 平均每日工资率
_~l*p"PL< average expenditure pattern 平均开支模式
; p/%)WW average growth rate 平均增长率
`X["Bgk$!T average net fixed assets 固定资产平均净值
MO_-7,.y average of relatives 相对价格平均数
W> +/N4 average price 平均价格
n A<#A average propensity to consume 平均消费倾向；一般消费倾向
9JDdOjqo average propensity to save 平均储蓄倾向；一般储蓄倾向
]4uY<9VL average rate 平均率
Q7!";ol2 average revenue 平均收入；平均收益
1}7Q2Ad w average stock 平均库存；平均存货
8_d>=*( average yearly rent 平均年租
'%W`:K' avoidance of double taxation 避免双重课税
#nD]G#>e
avoidance of tax 避税
