A:
;NB J@E, A share Ａ股；甲类股份
)Q&:$] abatement of tax 减税；减扣免税额
@My-O@C> ABN AMRO Bank N.V. 荷兰银行
op /|&H' above-the-line expenditure 线上项目支出；经常预算支出
`epO/Uu\~u above-the-line receipt 线上项目收入；经常预算收入
( *U Mpdj ABSA Asia Limited 南非联合亚洲有限公司
6# ,2 absolute change 绝对数值变更
UC\CCDV#^ absolute expenditure 实际开支
?0Z?Z3)%w4 absolute guideline figure 绝对准则数字
ST] h N M absolute interest 绝对权益
&mp=j GR absolute order of discharge 绝对破产解除令
ebp18_a| absolute profit margin 绝对利润幅度
ixp(^>ZN absolute value 实值；绝对值
YN.rj-;^+ absolutely vested interest 绝对既得权益
L+(5`Y absorbed cost 已吸收成本；已分摊成本
.Hc ]?R ] absorption 吸收；分摊；合并
+Ae4LeVzc absorption rate 吸收率；摊配率；分摊率
N'=8Dj ACB Finance Limited 亚洲商业财务有限公司
k7'B5zVd acceptable form of reciprocity 合理的互惠条件
;| )&aTdH acceptable rate 适当利率；适当汇率
nsuK{8}@ acceptance agreement 承兑协议
H
Y\-sl^ acceptance for honour 参加承兑
S:+ SZq acceptor 承兑人；接受人；受票人
}p]8'($ acceptor for honour 参加承兑人
fiES6VL accident insurance 意外保险
C`%cPl Accident Insurance Association of Hong Kong 香港意外保险公会
m\O<Yc keA accident insurance scheme 意外保险计划
e4j:IK> accident year basis 意外年度基准
R>BnUIu accommodation 通融；贷款
-5\hZ!!J2 accommodation bill 通融票据；空头票据
^fQ ]>/u accommodation party 汇票代发人
q`{crY30 account balance 帐户余额；帐户结余
oGu-:X=`9 account book 帐簿
4D0=3Vy
account collected in advance 预收款项
T:q!>"5 account current book 往来帐簿
Q+ $+{g-8 account of after-acquired property 事后取得的财产报告
+pkX$yz account of defaulter 拖欠帐目
B_aLqB]U account payable 应付帐款
dpx P account payee only [A/C payee only] 只可转帐；存入收款人帐户
xf_NHKZ) account receivable 应收帐款
ncu qo'r account receivable report 应收帐款报表
Q~MV0<{ account statement 结单；帐单；会计财务报表
x4r\cL1! account title 帐户名称；会计科目
[>U'P1@ql accountant's report 会计师报告
j;WZ[g#t Accountant's Report Rules 会计师报告规则
/2Y t\=S= accounting and auditing procedure 会计与审计程序；会计与核数程序
:&S6AP Accounting Arrangements 《会计安排》
Cd?a C accounting basis 会计基础
>WVo s 4 accounting by Official Receiver 破产管理署署长呈交的帐目
o $7:*jU Accounting Circular 《会计通告》
ifHQ2Ug 9 accounting class 会计类别
#/=s74.b
accounting date 记帐日期；会计结算日期
S|CN)8Jsi accounting for money 款项核算
@A GM=v Accounting Officer 会计主任
*I : ^g accounting period 会计报告期；会计期
\Z{6j& ; accounting policy 会计政策；会计方针
\7 n ;c accounting practice 会计惯例
3WHj|ENW accounting principle 会计准则
=aX ;- accounting record 会计记录
z/dpnG X accounting report 会计报告
( P%{Tab Accounting Services Branch [Treasury] 会计事务部〔库务署〕
lyc
]E
9 Accounting Society of China 中国会计学会
[K1RP. accounting statement 会计报表
Oi+9kk
e accounting system 会计制度；会计系统
F=?0:2P0bD accounting transaction 会计事项；帐务交易
b= amd* accounting treatment 会计处理
x|g>Zd/n accounting year 会计年度
jNd."[IrO accretion 增值；添加
cv})^E$x accrual 应计项目；应累算数目
(S3\O ` 5 accrual basis 应计制；权责发生制
!YYI{BJ7:N accrual basis accounting 应计制会计；权责发生制会计
He @d~9M accrue 应累算；应计
#&u9z5ywM accrued benefit 应累算利益
: 08b&myx accrued charges 应计费用
l|TiUjs accrued cumulative preference share dividend 应累算的累积优先股股息
D" UCe7 accrued expenses 应累算费用
[CTE"@A accrued interest payable 应付利息；应计未付利息
2#%@j6 accrued interest receivable 应收利息；应计未收利息
SM;UNIRVE accrued right 累算权益
wK>a &`< accruing profit 应累算的利润
us%dw& accumulated fiscal reserve 累积财政储备
< ]1Z accumulated profit 累积利润；滚存溢利
T?B753I accumulated reserve 累积储备
XRA RgWj accumulation of surplus income 累积收益盈余
-9W)|toWb" acquired assets 既得资产
O~D>F*_^j acquisition 收购；购置；取得
.K%1{`.| acquisition cost 购置成本
Wwo'pke
acquisition expenses 购置费用
*i3\`;^= acquisition of 100% interest 收购全部股权
xvn@zi acquisition of control 取得控制权
j ]Y`L?!Q acquisition of fixed assets 购置固定资产
!:"$1kh1(" acquisition of shell “买壳”
WD.t d acquisition price 收购价
4}-{sS}MP act of God 天灾
+| |y/}1 acting partner 执事合伙人
jRdmQ mTJ active market 买卖活跃的市场；交投畅旺的市场；旺市
1fajTT? active partner 积极参与的合伙人
% {"v^4 active trading 交投活跃
> 8%<ML actual circulation 实际流通
CCx_|> actual cost 实际成本
~gZ"8frl actual expenditure 实际开支；实际支出
( $s%5| actual income 实际入息；实际收入；实际收益
noI>Fw<V actual market 现货市场
IP<]a5 actual price 现货价；实际价格
dA4DW actual profit 实际利润
p6P .I8g actual quotation 实盘；实际价位；实际报价
Dfz3\|LJ actual year basis 按实际年度计算
0G?*i_u\ actuals 实货
+h*-9 actuarial investigation 精算调查
55LW[Pc actuarial principle 精算原则
JO3"$s|t actuarial report 精算师报告
N(ov.l; Actuarial Society of Hong Kong 香港精算学会
vNo( `~]c actuarial valuation 精算师估值
T'C ^,,if actuary 精算师
TQ hu$z< ad referendum agreement 暂定协议；有待覆核的协定
.: dy d ad valorem duty 从价税；按值征税
R(.5Hs ad valorem duty system 从价税制
q%&JAX= ad valorem fee 从价费
u_31Db< ad valorem tariff 从价关税
)DG>omCY additional allowance 额外免税额
g_8A1lt additional amount for unexpired risk 未过期风险的额外款额
9Kl:3C additional assessable profit 补加应评税利润
nev@ykP6 additional assessment 补加评税
{"e)Jj_= additional commitment 额外承担
V7~tIhuJH additional commitment vote 额外承担拨款
#M/^n0E additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
76 ] X additional dependent parent allowance 供养父母额外免税额
P6 G&3yPt additional provision 额外拨款
#LU<v additional stamp duty 附加印花税
"|k 4<"] additional tax 补加税罚款；补加税款
NAg9EaWja{ Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
HgY [Q}7s adjudged bankrupt 被裁定破产
,ICn]Pdz@ adjudicated bankrupt 裁定破产人
2?c##Izn adjudication fee 裁定费；评定印花税额手续费；评估契据费
@}{lp'8FYi adjudication of bankruptcy 裁定破产；宣告破产
l4O&*,}l## adjudication of insolvency 裁定无力偿还债务
z.vE RP56 adjusted actual 经调整的实数；调整后的实数
rg5ZxN|g adjusted current assets 经调整的流动资产；调整后的流动资产
=(aA `:Nl adjusted figure 经调整的数字；调整后的数额
AT{rg/oSf adjusted liabilities 经调整的负债；调整后的负债
>v?&&FhHK< adjusted loss 经调整的亏损；调整后的亏损
"O (N=|b adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
\5
S^~(iL adjusted profit 经调整的利润；调整后的利润
),!1B% adjusted surplus 经调整的盈余额；调整后的盈余额
H\vd0DD; adjusted value 经调整的价值；调整后的价值
L|hoA9/] adjustment 调整；修订；理算〔保险〕
m.6O%jD adjustment centre 调剂中心
U gD|tuz] adjustment lag 调整过程的时间差距；调整时差
C
9{8!fYp adjustment mechanism 调整机制
`x XpP"*o} adjustment of loss 亏损调整
iY[+BI: adjustment process 调整过程；调整程序
3bU(ea^e$ adjustment range 调整幅度
Bz+zEXBC administered exchange rate 受管制汇率
}w_r(g?\ Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
U\'HB.P\ administration expenses 行政费用
<@4 48,9& administration fee 手续费；行政费
_/c1b>kcso administration in bankruptcy 破产管理
ko-,l6E administration order 遗产管理令
; <NK administrator 管理人；遗产管理人
-ZVCb@% administrator of the estate 遗产管理人
B=d
:r admission of debt 债项承认书
mxPzB#t4 admission of proof 接纳债权证明
>))f;$D= advance 放贷款项；垫付款项；预支款项；预付款项
/XVjcD66c advance account 暂支帐目；预付款帐户
R` HC
EX) advance compensation 预付补偿金
;n\$'"K&; advance from shareholder 股东垫款
QKB*N)%6 advance pending reimbursement 预支以待日后付还
chC= $(5t advanced economy 先进经济体系
KkJrh@lk advancement 预付；预付财产
|O';$a1S advances warrant 垫款令
nDU=B.?E{O advancing 贷出
'qy
LQ:6 adverse balance 逆差
o'?[6B>oj adverse exchange 逆汇
Kg;u.4.-M advertisement addressed to shareholders 在报章刊登的致股东通告
h<0&|s*a) advice for collection 托收通知书
4roqD;5|~| advice of drawing 提款通知书；汇票通知书
eJ
;a}{ 4% advice of payment 付款通知
0d|DIT#>? Advisory Committee [Securities and Futures Commission]
Kj{(jT 谘询委员会〔证券及期货事务监察委员会〕
Abc%VRsT Advisory Committee on Diversification 经济多元化谘询委员会
*}h#'+ affidavit 誓章；遗产申报誓章
Q94Lq~?YF affidavit of no receipt 述明无收款的誓章
2 ":W^P affiliate 联号；联营公司；附属公司
H_n Ilku affiliated company 附属公司；联号；联营公司
|L<p9 0 affirmation [estate duty] 非宗教式宣誓〔遗产税〕
Z<IN>:l affordability 负担能力
eHl)/=' African Development Bank [AfDB] 非洲开发银行
=pk5'hBAi after-acquired property 事后取得的财产
xg;I::hE7X after-hours dealing 市后交易
wrhGZ=k{ after-tax profit 税后盈利；税后利润；税后溢利
sS{!z@\Lf agency agreement 代理协议
5 Y4#aq agency expenses 代理机构的开支
xf4CM,Z7( agency fee 代理费
=THRy ZCH Agency Law 《代理法》
1=L5=uz1d: agent 代理人；承销人
MUW&m2 agent of company 公司代理人
=kP|TR!o- agent's fee 代理人费；经纪费
IY"+hHt aggregate 总计；总数；总体数字
|>zYUT[V aggregate amount 总款额；总额
80GBkFjV aggregate assets and liabilities 总体资产与负债
dRL*TT0NW aggregate at constant price 按固定价格计算的总体数字
i9+qU aggregate demand 总需求
zI.%b7wq aggregate gross position 总持仓量
BqtUL_jm aggregate limit 总限额
90Bn}@ t=Q aggregate of salaries tax 合计薪俸税
evvv &$& aggregate performance 总体表现；总体业绩
?#~km0~F) aggregate supply 总体供应
[[7=rn}@< aggregate surplus 总盈余
3C
gmZ7[ aggregate total 整体总额
ty\F~]Oo aggregate value 总值；合计价值
.%G>z"X x aggregated basis 合计基准
S;K5JBX0# aggregated net chargeable income 合计应课税入息实额
ua!43Bp aggregation 合并计算；合计；总和
O|AY2QH\ aggregation of incomes of husband and wife 夫妇入息合并计算
q|ZzGEj:OV aggregation of property 财产的总和
8pXqgIbmb agio 差价；贴水
>&YUV.mLY Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
%?X6TAtH Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
mW=9WV 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
Ws/\ lD Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
{!&^VXZIT 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
!~Ptnr`; Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
z'01V8e 《香港政府和大韩民国政府关于相互促进和保护投资协定》
q:MSV{k agreement for a settlement 授产协议
k+@,m\tE agreement for assignment 转让协议
8J)Kn4jq agreement for sale 售卖协议；买卖协议
3}2;*:p4Y agreement for sale and purchase 买卖协议
lBzfBmEB agreement for the payment of interest 支付利息协议
><xJQeW agreement for the repayment of money 还款协议
L\zyBfK} agreement of reinsurance 再保险协议
[NoO A Agricultural Bank of China 中国农业银行
(B0QBDj! air passenger departure tax 飞机乘客离境税
9]%2Yb8SC Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
1]a\uq} airport tax 机场税
1t/mq?z: alcohol duty 酒精税
q .kDx_ alienation 让与；让渡；转让
f= A`{ 8^ alimony 生活费；赡养费
r
m All Ordinaries Index [AOI] 所有普通股指数
0uu)0: all risks 全险；综合险
VHm.uL_UW All Sales Record for Stock Market 《股票市场成交报告》
&3$FkU^F6 Allied Capital Resources Limited 新联财务有限公司
#.{ddY{ all-items index [Consumer Price Index] 总指数〔消费物价指数〕
8ly6CP+^B allocation letter 拨款信件
- Q6Vz=ku allocation of fund 分配款项；预留款项
H =*lj.x allocation of profit 利润分配；溢利分配
*?pnTQs^ allocation warrant 拨款令
YYhN>d$ allotment 分配；配股
_>J`e7 j+ allotment notice 股份配售通知；配股通知
n s#v?D9NF allotment of shares 股份分配
t|m=X allowable 可获宽免；免税的
WD@v<Wx) allowable business loss 可扣除的营业亏损
=Eb$rc) allowable expenses 可扣税的支出
;}H*|"z;! allowance 免税额；津贴；备抵；准备金
.*B@1q allowance for debts 债项的免税额
E[Q2ZqhgbP allowance for depreciation by wear and tear 耗损折旧免税额
0Ibe~!EiQJ allowance for funeral expenses 殡殓费的免税额
q"i]&dMr allowance for inflation 为通货膨胀而预留的款项；通胀准备金
VCzb[. allowance for repairs and outgoings 修葺及支出方面的免税额
z.Vf,<H allowance to debtor 给债务人的津贴
. @0 @Y alteration of capital 资本更改
9-Z ? alternate trustee 候补受托人
mu2|%$C;$ amalgamation 合并
2cjbb kq ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
26}fB ambit of charges 征税范围；收费范围
v7/k0D . amended valuation 经修订的估值
! u@JH` American Commodities Exchange 美国商品交易所
wf_ $#.;m American Express Bank Limited 美国运通银行
J 1w,;T\55 American Stock Exchange 美国证券交易所
G- | amortization 摊销
67Ev$a_d" amount due from banks 存放银行同业的款项
#&b<D2d amount due from banks abroad 存放海外银行同业的款项
cTQ ._|M amount due from holding companies 控股公司欠款
ITy/h]0 amount due from local banks 存放本港银行同业的款项
?pWda<& amount due to banks 银行同业的存款
zY2x_}#Q\" amount due to banks abroad 海外银行同业的存款
i|rC Ga0} amount due to holding companies 控股公司存款
hC4
M}(XM amount due to local banks 本港银行同业的存款
t&i 4kS^y amount due to outport banks 外埠银行同业的存款
mQ9y{}t=4 amount for note issue 发行纸币的款额
Aho-\9/x% amount of bond 担保契据的款额
mV0u:ws
amount of consideration 代价款额
7x]q>Y8T amount of contribution 供款数额
r4ljA@L amount of indebtedness 负债款额
u2OrH3E4E3 amount of principal of the loan 贷款本金额
26p_fKY amount of rates chargeable 应征差饷数额
?Y 5 Vje[^ amount of share capital 股本额
ehLn+tg amount of sums assured 承保款额
J+T tM> amount of variation 变动幅度
{e1 sq^>| amount of vote 拨款数额
X]D:vuB amount payable 应付款额
C`-CfZZ amount receivable 应收款额
@; tM R|p Amsterdam Stock Exchange 阿姆斯特丹证券交易所
:`>tCYy; analysis 分析
CzI s _/ ancillary risk 附属风险
Cj=_WWo annual account 周年帐目；周年帐目报表；年度决算；年结
o;21|[z annual accounting date 年结日期
G#~U\QlG- annual allowance 每年免税额；年积金；年度津贴；年津
$Wjx$fD annual balance 年度余额
k7&
cc|y annual disposable income 每年可动用收入
3a&HW
JBSx annual estimates 周年预算
4aKppj annual fee 年费
RXo 6y(^ annual general meeting 周年大会
\t%iUZ$ annual growth rate 年增率；每年增长率
'#>F e`[ annual long-term supplement 长期个案每年补助金
`.Zm}' annual pensionable emolument 可供计算退休金的年薪
1,7
}ah_ annual report 年报
<rvM)EJv| Annual Report on the Consumer Price Index 《消费物价指数年报》
hkRqtpYK annual return 周年报表；周年申报表；每年报税表格
OdO n wY Annual Return Rules 《周年报表规则》
b`JS& E annual review of consumer prices 每年消费物价回顾
v4K! BW annual roll-forward basis 逐年延展方式
}= B~n0 annual salary 年薪
~~O4!|t annual statement 年度报表；年度决算表
,fhF-%Q!g 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
`(DH a=s1 annuitant 年金受益人
" $P/ek annuity 年金
I%($,kd}s annuity contract 年金合约
U5OFw+J annuity on human life 人寿年金
pWn]$HaoG antecedent debt 先前的债项
M& )yr^ ante-dated cheque 倒填日期支票
i(ZzE anticipated expenditure 预期开支
HCx0'|J anticipated net profit 预期纯利
~'|^|*}~Dj anticipated revenue 预期收入
hgbf"J6V8 anti-inflation measure 反通货膨胀措施
0+[3>N y 0 anti-inflationary stance 反通货膨胀立场
Hy -)yR apparent deficit 表面赤字
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Ms# apparent financial solvency 表面偿债能力
_~ 'MQ`P apparent partner 表面合伙人
H?FiZy *[Y application for personal assessment 个人入息课税申请书
n]7rHV}G application of fund 资金应用
DMTc{ application to release as liquidator and to destruct the books of accounts and documents
q#1G4l. 申请免除清盘人职务及毁灭帐簿与文件
|
O 9 b appointed actuary 委任精算师
^6b 5}{> appointed auditor 委任核数师；委任审计师
G$luGxl[ appointed trustee 委任的受托人
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62oIg appointer 委任人
b~B'FD apportioned pro rata 按比例分摊
k!G{#(++&6 apportionment 分配；分摊
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$j% Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
C,%Dp0 apportionment formula 分摊方程式
Anqt:( apportionment of estate duty 遗产税的分摊
).0p\ .W~ appraisal 估价；评估
K7C!ZXw~ appreciable growth 可观增长
j&U7xv appreciable impact 显着影响
Vk2%yw> appreciable increase 可观增长
Efo y]6P\ appreciation 增值；升值
0 d+b<J, appreciation against other currencies 相对其他货币升值
Ups0Xg&{ appreciation of the exchange value of Hong Kong dollar 港元汇值上升
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Zw#(Z appreciation tax 增值税
X]n`YF7 appropriation 拨款；拨用；拨付
}x& X vI appropriation account 拨款帐目
KS1udH^Zc Appropriation Bill 拨款法案
n2:Uu>/ appropriation-in-aid system 补助拨款办法
nf[KD,f approved assets 核准资产
i[MBO`FF approved basket stock 认可一篮子证券
[?]p I approved budget 核准预算
M{Vi4ehOq approved charitable donation 认可慈善捐款
>{ 0,dGm approved charitable institution 认可慈善机构
N~(?g7 approved currency 核准货币；认可货币
/de~+I5AB~ approved estimates 核准预算
.g=D70 approved estimates of expenditure 核准开支预算
=;?Maexp3$ approved overseas insurer 核准海外保险人
x51 xY$M approved overseas trust company 核准海外信托公司
H4M`^r@)' approved pooled investment fund 核准汇集投资基金
4]%MrSjS approved provident fund scheme 认可公积金计划
`{}DLaD9 approved provision 核准拨款
"M %WV> approved redeemable share 核准可赎回股份
! ;Ctz'wz approved regional stock 认可地区性证券
F)S? >P& approved retirement scheme 认可退休金计划
T\7t#Z
k approved subordinated loan 核准附属贷款
gA2]kZg arbitrage 套戥；套汇；套利
h<!!r arbitrageur 套戥者；套汇者
!\\1#:*_W arbitrary amount 临时款项
3Z%j x# arrangement 措施；安排；协定
WxtB:7 J arrears 欠款
}|c-i.0= arrears of pay 欠付薪酬
7|)K! arrears of revenue 逾期未收税款；逾期未收的帐项
E1qf N>0Z articles of association 组织章程；组织细则；组织章程细则
~(^?M Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
TL z>|gr ascertainment of profit 确定利润
i d1gK(F8H "Asia Clear" “亚洲结算系统”
^X:g C 9 Asia Commercial Bank Ltd. 亚洲商业银行有限公司
sHSg _/| Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
;PMy9 H Asian Development Fund [ADF] 亚洲发展基金
7q #R,\ Asian dollar bond 亚洲美元债券
n3s Asian dollar market 亚洲美元市场
U {9yfy Asian dollar rate 亚洲美元利率
1f2*S$[*L Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
i | *r/ Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
-TNb=2en( asked price 沽盘；喊价；索价；卖方报价
[>:9 #n assessable income 应评税入息
8Tp!b
%2. assessable loss 应评税亏损
In#m~nE[M assessable profit 应评税利润
[*Vo`WgbD assessable value 应评税值
V%FWZn^ assessed profit 估定利润
]sB%j@G assessed value 经评估价值
a7la CHI assessment 评税；评定；估价；评税单
_Oc\hW assessment number 评税编号；估价编号
su~J :~q assessment of additional tax 补加税评税
nYnv.5 assessment of performance 业绩评估；实绩评价
Dq*O8* #* Assessor 评税主任
(;++a9G K asset price bubbles 资产价格泡沫
^' hh?mL asset-backed securities 具资产保证的证券
uCf _O~ assets accretion 资产增值
$~1~+s0$ assets and liabilities 资产与负债
8fb<hq< assets betterment statement 资产递增表；资产改进表
a0&R! E; assets lending 实物放款；有抵押贷款
kY~o3p< assets of the company passing on the death 死者去世时转移的公司资产
6CNxb assets pledged as security for liabilities 用作负债抵押的资产
Mqmy*m[U assets portfolio 资产投资组合
V_=7q=9mV assets price 资产价格
p8E6_ %Rw assets quality 资产质素
'77Gg assets realization 资产变现
T K Ec ^ assets refinancing arrangement 资产再集资安排
H\=S_b1wo assets securitization 资产证券化
-JXCO <~k assets situated outside Hong Kong 在香港以外地方的资产
9Pdol! assets stripping 削减资产；拆卖资产
;0O>$|kg assets value 资产值
nSbcq>3 assignee 承让人
" VSma assignment 转让；转让书；转让契
JP6+h>ft assignment of interest 权益转让
e/<'HM T assignment of letters patent and trade mark 专利证书及商标转让
Kh NO xMZ assignment of property 物业转让；物业转让书
SbD B [O% assignment right 转让权
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assignor 转让人
[d6T wKv associate 有联系的人；有关连人士；相联者；合伙人；联系人
*orP{p -U Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
@kB^~Wf associate member 附属会员
o[ 4e_ @E associated body corporate 相联法人团体
0M; aT M associated company 相联公司；联属公司
}r ;#|=HR associated corporation 相联法团
WC wM+D Association of Chartered Certified Accountants [ACCA] [United Kingdom]
~JDVoS;>jU 公认会计师公会〔英国〕
- D^v:aC Association of Futures Exchange Brokers 香港期货经纪协会
%j;mDR9 5 Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
I8 association of underwriters 承保人组织
H>|*D~RdT assumption of control 接管
i0{sE assurance 担保；保险；转易；转易书
*nV*WU S3 assurance of interest 权益的转易
$ I|K<slV at 19XX price 按一九ＸＸ年价格计算
QfI@=Kbg%# at a discount 按赔价计算；按贴水价格计算；打折扣
*#sY-G d at a premium 按溢价计算；按升水价格计算
)'axJ at call 通知付款；按通知
~ x g#6%<= at constant market price 按固定市价计算
f9?f!k at constant price 按固定价格计算
<P p W.1w at cost 按成本计算
& z;1Z at current market price 按当时市价计算；按现时市价计算
}x?2 txuu at current price 按当时价格计算；按现时价格计算
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oG+d u[ at factor cost 按要素成本计算；按生产要素成本计算
M1e79p< at money-of-the-day price 按付款当日价格计算
YiTVy/ at or better 按指定或较佳价位〔买卖指令〕
5>S)+p at par 按面值计算；平价
Jm]P,jaLc at sight 见票即付
ECLQqjB at the close 按收市盘
JnXVI!+JDL at the opening 按开市盘
"Rr650w[ attestation 见证；见证条款
o@DlK` at-the-money option 平价期权
5<h:kZ"S^g attorney 受权人；受托代表人
]E}eM@xdD attornment 新拥有人承认书
}\ hz@G< attributable profit 可归属利润
p JM&R<i: attributable share value 可归属股份价值
_|s'0F/t Auckland Stock Exchange 奥克兰证券交易所
{M P (*N auction 拍卖
)~ghb"K auctioneer 拍卖商
a>BPK"K2 audit 审计；核数
rFG_ CC2 Audit Commission 审计署
<g{d >j Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
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: 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〕
Ec l/2 audit review 帐目审查
LAU\.d Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
1t< nm) audited account 审计帐目；经审计的帐目
|)b:@q3k+n audited annual account 经审计的周年帐目
lD @`xq.M; audited balance sheet 经审计的资产负债表
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fcWp0 auditor 核数师；核数主任；审计师
2#xz,RM. auditor's certificate 核数师证明书；审计师证明书
xA] }/* auditor's report 核数师报告；审计师报告
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<"\G!y ~ Aussie bond 澳元债券
N:&EFf g3 austerity budget 紧缩预算
{9<c*0l Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
+L|-W9"@3 Australia All Ordinaries Index 澳洲所有普通股票指数
%p8#pt\$7 Australian Dollar [AUD] 澳元
w)xfP^M# Australian Options Market 澳大利亚期权市场
oS#PBql4 Australian Securities Commission 澳洲证券事务监察委员会
noQS bI
@ Australian Society of Certified Practising Accountants 澳洲执业会计师公会
4ZrRgx2MD Australian Stock Exchange 澳大利亚证券交易所
P,={ C6* Austrian Schilling [ATS] 奥地利先令
ja +PVf authentication 认证；鉴证
fW3NH7aUG authority to purchase 委托购买证；委购书
>A ?,[p`< authorization 认可；核准；授权；授权书
)^LiAL h authorization by direction 指示授权
zT ; +akq authorization by instruction 指令授权
]T1\gv1 ~ authorization by warrant 令状授权
)5/,B-+O" authorization of unit trust 单位信托的认可
cX4I +Mf authorized agent 指定代理人
3&KRG}5 authorized capital 法定资本
V~"-\@ authorized clerk 出市员
?[c{pb ,| authorized dealer 认可交易商
,<!v!~Iy authorized financial institution 认可财务机构
Vl%UT@D| authorized fund 认可基金
(u-eL# @ authorized fund house 获授权的基金公司；认可基金公司
]lZ g }7h authorized institution 认可机构
],l\HHQ authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
QpiA~4 authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
Oe"nNvu/ authorized insurer 获授权保险人；获认可承保人
(svKq(X authorized investment 特准投资项目
.r\|9 *j< authorized person 获授权人
-X_dY>>s authorized representative 获授权代表
9|qzFmE# authorized share capital 法定股本
rIQ%X`Y automated quotation system 自动报价系统
D /b F Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
,qT+Vqpr{ 自动交易系统〔香港期货交易所有限公司〕
f yhBfA:u automatic adjustment mechanism 自动调整机制
[SU;U['7 automatic adjustment system 自动调整系统
k B-]SD# Automatic Clearing House 自动票据交换所
n'qWS/0U= automatic exchange rates accumulation system 自动化汇率累集系统
{B7${AE Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
vX<^x2~9( automatic teller machine [ATM] 自动柜员机
G?<uw RV autopay 自动转帐
,j e available assets 可用资产
e)*-<AGwC available fiscal reserve 现存财政储备
1w'W)x available profit 可用利润
k\ KI#.> Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
+D
d ! average 平均；平均数；海损
A&D<}y/% average basic salary 平均基本薪金
C zb: nyRj average consumer expenditure 平均消费开支；一般消费开支
V2 >+s
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?(Ytc) average cost of land production 增辟土地平均成本
PM`iqn)@ average daily turnover 平均每日成交额
;C, t `( average daily wage rate 平均每日工资率
JiFB<Q\ average expenditure pattern 平均开支模式
&.[I}KH|B average growth rate 平均增长率
<7_s'UAL! average net fixed assets 固定资产平均净值
?ZP@H
_w6} average of relatives 相对价格平均数
2U@:.S'K average price 平均价格
=hi{J
M average propensity to consume 平均消费倾向；一般消费倾向
qijQRxS average propensity to save 平均储蓄倾向；一般储蓄倾向
,Rdw]O
average rate 平均率
(CInt_dBw~ average revenue 平均收入；平均收益
o^v]d7I8b average stock 平均库存；平均存货
Nj=0bg"Qg5 average yearly rent 平均年租
z^u*e avoidance of double taxation 避免双重课税
/B)`p F.n avoidance of tax 避税
