A:
D*>#]0X A share Ａ股；甲类股份
GExr] 2r abatement of tax 减税；减扣免税额
34QW^{dgE ABN AMRO Bank N.V. 荷兰银行
Wecxx^vtv6 above-the-line expenditure 线上项目支出；经常预算支出
OIK46 D6?. above-the-line receipt 线上项目收入；经常预算收入
9}_' ABSA Asia Limited 南非联合亚洲有限公司
4jc?9(y% absolute change 绝对数值变更
on;>iKta9 absolute expenditure 实际开支
UfIr"bU6 absolute guideline figure 绝对准则数字
b0/YX@ absolute interest 绝对权益
z9!OzGtIR absolute order of discharge 绝对破产解除令
Be9,m!on absolute profit margin 绝对利润幅度
P4zwT Ek` absolute value 实值；绝对值
.Cf! 5[0E absolutely vested interest 绝对既得权益
5$$# d_Gj absorbed cost 已吸收成本；已分摊成本
!"o\H(siT absorption 吸收；分摊；合并
' N^ *, absorption rate 吸收率；摊配率；分摊率
KnKf8c ACB Finance Limited 亚洲商业财务有限公司
eY-h<K)y acceptable form of reciprocity 合理的互惠条件
Nw*F1*v` acceptable rate 适当利率；适当汇率
/M'd$k"0z acceptance agreement 承兑协议
;l1.jQh acceptance for honour 参加承兑
AusjN-IL acceptor 承兑人；接受人；受票人
)&O6d . acceptor for honour 参加承兑人
p_
f<@WE accident insurance 意外保险
?68~ g<d, Accident Insurance Association of Hong Kong 香港意外保险公会
LuHRB}W accident insurance scheme 意外保险计划
o='A1 P accident year basis 意外年度基准
*u:,@io7'G accommodation 通融；贷款
//;( KmU9 accommodation bill 通融票据；空头票据
d3|/&gDBK accommodation party 汇票代发人
j!y9E~Zz account balance 帐户余额；帐户结余
IuT)?S7O*k account book 帐簿
k s\q^ten account collected in advance 预收款项
U[|5:qWs account current book 往来帐簿
4'=Q:o*w` account of after-acquired property 事后取得的财产报告
/a< UKh:A[ account of defaulter 拖欠帐目
7y&6q`y E account payable 应付帐款
%)r:!R~R account payee only [A/C payee only] 只可转帐；存入收款人帐户
934j5D account receivable 应收帐款
`^,E4Q y account receivable report 应收帐款报表
XI ;] c5 account statement 结单；帐单；会计财务报表
%\(-<aT account title 帐户名称；会计科目
C 0 KFN accountant's report 会计师报告
Il9xNVos# Accountant's Report Rules 会计师报告规则
{@iLfBh5 accounting and auditing procedure 会计与审计程序；会计与核数程序
sT"ICooc Accounting Arrangements 《会计安排》
_@y uaMoW= accounting basis 会计基础
s+v9H10R accounting by Official Receiver 破产管理署署长呈交的帐目
Sh1$AGm Accounting Circular 《会计通告》
b r
Iz8 ] accounting class 会计类别
fkp(M accounting date 记帐日期；会计结算日期
R6BbkYWrX accounting for money 款项核算
;Z"MO@9: Accounting Officer 会计主任
-3mIdZ accounting period 会计报告期；会计期
_ AFje accounting policy 会计政策；会计方针
t 6\H accounting practice 会计惯例
@wa"pWx8 accounting principle 会计准则
m3Wc};yE*Q accounting record 会计记录
:d9GkC accounting report 会计报告
|9%~ z0 Accounting Services Branch [Treasury] 会计事务部〔库务署〕
o-Dfud@ Accounting Society of China 中国会计学会
#7 Q9^rG accounting statement 会计报表
s|H7;. 3gp accounting system 会计制度；会计系统
-%Vh-;Ie( accounting transaction 会计事项；帐务交易
X4 S | JT accounting treatment 会计处理
}a[]I%bu 2 accounting year 会计年度
b#p0s?* accretion 增值；添加
3'kKbrk [ accrual 应计项目；应累算数目
gEsD7]o(= accrual basis 应计制；权责发生制
U ->vk{v accrual basis accounting 应计制会计；权责发生制会计
(E@;~7L accrue 应累算；应计
#*.4Jv<R accrued benefit 应累算利益
t2{(ET V accrued charges 应计费用
] 9C)F*r7 accrued cumulative preference share dividend 应累算的累积优先股股息
fqbeO 9x accrued expenses 应累算费用
0J'Cx&Rg accrued interest payable 应付利息；应计未付利息
Y\_mq d accrued interest receivable 应收利息；应计未收利息
F/lL1nTdK accrued right 累算权益
JUA%l accruing profit 应累算的利润
5JVBDA^#om accumulated fiscal reserve 累积财政储备
-M6vg4gf accumulated profit 累积利润；滚存溢利
Y=<ABtertS accumulated reserve 累积储备
:KvZP:T accumulation of surplus income 累积收益盈余
cJq {;~ acquired assets 既得资产
> `eo 0 acquisition 收购；购置；取得
#S/~1{ acquisition cost 购置成本
p +b9D acquisition expenses 购置费用
B&X)bGx8
acquisition of 100% interest 收购全部股权
B^dMYFelJ acquisition of control 取得控制权
(AZneK
:* acquisition of fixed assets 购置固定资产
W%ix|R^2] acquisition of shell “买壳”
"7+^ ` ? acquisition price 收购价
E{JTy{z- act of God 天灾
A ; `[va acting partner 执事合伙人
lmoYQFkYP active market 买卖活跃的市场；交投畅旺的市场；旺市
'!Va9m*w7 active partner 积极参与的合伙人
Q_,!(N active trading 交投活跃
>^9j>< Z actual circulation 实际流通
jzDPn<WQ actual cost 实际成本
*B&i `tq actual expenditure 实际开支；实际支出
w ].DLoz actual income 实际入息；实际收入；实际收益
|Zn,|-iW actual market 现货市场
u];\v%b actual price 现货价；实际价格
P!9-!+F" actual profit 实际利润
J^` pE^ S actual quotation 实盘；实际价位；实际报价
: LX!T& actual year basis 按实际年度计算
T[},6I|! actuals 实货
mp(:D&M actuarial investigation 精算调查
2- g 5Gb2| actuarial principle 精算原则
k~<ORnda actuarial report 精算师报告
-t`K Cf,0 Actuarial Society of Hong Kong 香港精算学会
'g)5vI~' actuarial valuation 精算师估值
{2g ?+8L$Z actuary 精算师
ezJ^
r,D| ad referendum agreement 暂定协议；有待覆核的协定
%7TG>tc ad valorem duty 从价税；按值征税
=1B;<aZH! ad valorem duty system 从价税制
:Z; kMrU ad valorem fee 从价费
S f`?j ad valorem tariff 从价关税
fk5pPm|MiL additional allowance 额外免税额
5iItgVTW additional amount for unexpired risk 未过期风险的额外款额
V,tYqhQ3 additional assessable profit 补加应评税利润
y3'K+ ? 4 additional assessment 补加评税
:Ot5W additional commitment 额外承担
$*0XWrE additional commitment vote 额外承担拨款
w 01\KV additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
Y#-pK)EeU additional dependent parent allowance 供养父母额外免税额
_B==S4^/yU additional provision 额外拨款
",E$}=
,Z additional stamp duty 附加印花税
|2X+( F Ed additional tax 补加税罚款；补加税款
`@ Ont+ Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
<M 3&\ adjudged bankrupt 被裁定破产
#|l# adjudicated bankrupt 裁定破产人
)Oj%3 adjudication fee 裁定费；评定印花税额手续费；评估契据费
l(tMo7iPa adjudication of bankruptcy 裁定破产；宣告破产
W2,Uw1\:1 adjudication of insolvency 裁定无力偿还债务
5m6I:s`pK adjusted actual 经调整的实数；调整后的实数
^MZ9Zu_ adjusted current assets 经调整的流动资产；调整后的流动资产
6k\8ulHw adjusted figure 经调整的数字；调整后的数额
|Tl2r,(+R adjusted liabilities 经调整的负债；调整后的负债
euh rEjwkH adjusted loss 经调整的亏损；调整后的亏损
SC0_ h(zb, 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
fJG!TQJ[Y adjusted profit 经调整的利润；调整后的利润
llBW* 4' adjusted surplus 经调整的盈余额；调整后的盈余额
<m?/yRE K2 adjusted value 经调整的价值；调整后的价值
_
<pO<S adjustment 调整；修订；理算〔保险〕
q& k?$rn adjustment centre 调剂中心
v|r# adjustment lag 调整过程的时间差距；调整时差
ATU] KL!{ adjustment mechanism 调整机制
EtvYIfemr adjustment of loss 亏损调整
=g^JJpS adjustment process 调整过程；调整程序
e#uF?v]O adjustment range 调整幅度
o>4GtvA* administered exchange rate 受管制汇率
a
s?)6 Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
IY9##&c3> administration expenses 行政费用
%MUwd@,
administration fee 手续费；行政费
P EAo'63$ administration in bankruptcy 破产管理
ZzO.s$ administration order 遗产管理令
RV+0C&0ff administrator 管理人；遗产管理人
VbzW4J_ administrator of the estate 遗产管理人
?`D/#P admission of debt 债项承认书
V\o& {7 ! admission of proof 接纳债权证明
k3 9;7J advance 放贷款项；垫付款项；预支款项；预付款项
IOOAaa @( advance account 暂支帐目；预付款帐户
q ]o ^Y advance compensation 预付补偿金
tqe8:\1yK advance from shareholder 股东垫款
V2|XcR advance pending reimbursement 预支以待日后付还
];o[Yn'>o advanced economy 先进经济体系
onAC;< w advancement 预付；预付财产
4ky@rcD 1 advances warrant 垫款令
H-.8 {8 advancing 贷出
?KfV>.() adverse balance 逆差
5 }t}Wc8 adverse exchange 逆汇
/"<o""<] advertisement addressed to shareholders 在报章刊登的致股东通告
${F] N } advice for collection 托收通知书
\.<V ~d? advice of drawing 提款通知书；汇票通知书
!* C9NX advice of payment 付款通知
iv/! c Mb Advisory Committee [Securities and Futures Commission]
Pb^Mc <j 谘询委员会〔证券及期货事务监察委员会〕
zLiFk<G@Xi Advisory Committee on Diversification 经济多元化谘询委员会
DVq 5[ntG affidavit 誓章；遗产申报誓章
nZ 0rxx[V? affidavit of no receipt 述明无收款的誓章
$NtbI:e{ affiliate 联号；联营公司；附属公司
pkL&j<{ affiliated company 附属公司；联号；联营公司
>)3[CU, affirmation [estate duty] 非宗教式宣誓〔遗产税〕
o4"7i 9+g affordability 负担能力
y J&`@gB African Development Bank [AfDB] 非洲开发银行
$*`=sV!r after-acquired property 事后取得的财产
/i#~#Bn| after-hours dealing 市后交易
26,!HmtC after-tax profit 税后盈利；税后利润；税后溢利
9_z u* agency agreement 代理协议
,wN>,( agency expenses 代理机构的开支
o7*z@R " agency fee 代理费
n~g,qEI;<x Agency Law 《代理法》
-&u2C}4s agent 代理人；承销人
OXs-gC{b agent of company 公司代理人
A@X& d y agent's fee 代理人费；经纪费
%!G] H aggregate 总计；总数；总体数字
p<2A4="& aggregate amount 总款额；总额
4_E { aggregate assets and liabilities 总体资产与负债
D,rF?t>=S aggregate at constant price 按固定价格计算的总体数字
^f -?xXPx aggregate demand 总需求
u2SnL$A7 aggregate gross position 总持仓量
; /3
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hDp
-,ag{ aggregate of salaries tax 合计薪俸税
X/_e#H0
aggregate performance 总体表现；总体业绩
Jbud_.h9 aggregate supply 总体供应
8v},&rhPQq aggregate surplus 总盈余
n y7 G aggregate total 整体总额
tTT./-*0 aggregate value 总值；合计价值
R)AFaP | aggregated basis 合计基准
.~+I"V{y F aggregated net chargeable income 合计应课税入息实额
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*[ aggregation 合并计算；合计；总和
MVW2 % 6 aggregation of incomes of husband and wife 夫妇入息合并计算
pv. 0!a/M aggregation of property 财产的总和
ZE@!s3\ agio 差价；贴水
T>l=0a # 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》
H B+\2jEE Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
W_N Qi 《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》
p!MOp-;- Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
]o <'T.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》
xF'9`y^]!@ Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
6% @@~" 《香港政府和大韩民国政府关于相互促进和保护投资协定》
qm-G=EX agreement for a settlement 授产协议
o *2TH2 agreement for assignment 转让协议
sjpcz4|K agreement for sale 售卖协议；买卖协议
bE-{
U/; agreement for sale and purchase 买卖协议
`B+ P$K< X agreement for the payment of interest 支付利息协议
iV!o)WvG,F agreement for the repayment of money 还款协议
i]:T{2 agreement of reinsurance 再保险协议
2f8fA'|O Agricultural Bank of China 中国农业银行
`B{N3Kxbp air passenger departure tax 飞机乘客离境税
? *I2?
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
`)`J airport tax 机场税
d`D<PT(\ alcohol duty 酒精税
)GDP?Nc<Ik alienation 让与；让渡；转让
lE~5 b alimony 生活费；赡养费
b[<zT[.: All Ordinaries Index [AOI] 所有普通股指数
DGl_SMJb all risks 全险；综合险
TSHsEcfO All Sales Record for Stock Market 《股票市场成交报告》
e&G!5kz! Allied Capital Resources Limited 新联财务有限公司
'u }|~u?m all-items index [Consumer Price Index] 总指数〔消费物价指数〕
58"Cn ||tF allocation letter 拨款信件
]de'v allocation of fund 分配款项；预留款项
e"u=4 nk allocation of profit 利润分配；溢利分配
WQ/H8rOs allocation warrant 拨款令
{=W TAgP allotment 分配；配股
C zKU;~D=B allotment notice 股份配售通知；配股通知
*f8; #.Re allotment of shares 股份分配
UD|Qa allowable 可获宽免；免税的
q -%;~LF allowable business loss 可扣除的营业亏损
HS"E3s8 allowable expenses 可扣税的支出
d'~
k f# allowance 免税额；津贴；备抵；准备金
0z@ KkU{Z allowance for debts 债项的免税额
a %"mgCB allowance for depreciation by wear and tear 耗损折旧免税额
? mxBMtc
allowance for funeral expenses 殡殓费的免税额
+H5= zf2 allowance for inflation 为通货膨胀而预留的款项；通胀准备金
gWm
-}Nb4 allowance for repairs and outgoings 修葺及支出方面的免税额
vA rM.Bu>b allowance to debtor 给债务人的津贴
hqW4.|&\c alteration of capital 资本更改
5mwtlC':l? alternate trustee 候补受托人
vd Fy}#X amalgamation 合并
\F;V69 ' ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
VG*Tdaua~ ambit of charges 征税范围；收费范围
E 5D5 amended valuation 经修订的估值
4,CQJ American Commodities Exchange 美国商品交易所
" 'us.t. American Express Bank Limited 美国运通银行
gs)wQgJ [ American Stock Exchange 美国证券交易所
%|L+~ = amortization 摊销
M>+FIb( amount due from banks 存放银行同业的款项
<aJdm!6 amount due from banks abroad 存放海外银行同业的款项
zr ~hGhfq amount due from holding companies 控股公司欠款
kwRXNE(k]_ amount due from local banks 存放本港银行同业的款项
/t=R~BJu amount due to banks 银行同业的存款
" >vxYi amount due to banks abroad 海外银行同业的存款
+}H2 |vP amount due to holding companies 控股公司存款
j4j %r( amount due to local banks 本港银行同业的存款
R I Bj9k d amount due to outport banks 外埠银行同业的存款
T#'+w@Q9{9 amount for note issue 发行纸币的款额
n82N@z<8] amount of bond 担保契据的款额
+]^6&MqO amount of consideration 代价款额
yyke"D amount of contribution 供款数额
+ L_! $"I amount of indebtedness 负债款额
T|o[! @:, amount of principal of the loan 贷款本金额
M>hHTa?W amount of rates chargeable 应征差饷数额
Q2sX7
cE amount of share capital 股本额
PjriAlxD amount of sums assured 承保款额
o<@b]ukl& amount of variation 变动幅度
nQ4 s amount of vote 拨款数额
1"J\iwN3 amount payable 应付款额
LB}y,-vX> amount receivable 应收款额
NZ:A?h2JR Amsterdam Stock Exchange 阿姆斯特丹证券交易所
("(:w YR% analysis 分析
7Io]2)V ancillary risk 附属风险
MxMrLiqU6l annual account 周年帐目；周年帐目报表；年度决算；年结
P$z8TD CH annual accounting date 年结日期
2_@vSwC annual allowance 每年免税额；年积金；年度津贴；年津
`p` )D 6 annual balance 年度余额
U 2k^X=yl annual disposable income 每年可动用收入
)SG+9!AbMZ annual estimates 周年预算
S2nF13u annual fee 年费
>SO !{ annual general meeting 周年大会
G0p|44_~t annual growth rate 年增率；每年增长率
$Lpt2:.(( annual long-term supplement 长期个案每年补助金
,H!E :k annual pensionable emolument 可供计算退休金的年薪
hhjT{>je annual report 年报
jUjgxP*7m Annual Report on the Consumer Price Index 《消费物价指数年报》
;O=tSEe annual return 周年报表；周年申报表；每年报税表格
p9]008C89 Annual Return Rules 《周年报表规则》
9Z}Y2:l' annual review of consumer prices 每年消费物价回顾
.kWMr^ g annual roll-forward basis 逐年延展方式
i = $ ## annual salary 年薪
\tf \fa annual statement 年度报表；年度决算表
&oJ = 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
KKm &~^ c annuitant 年金受益人
wYnsd7@I annuity 年金
RR h0G>* annuity contract 年金合约
WE""be 8 annuity on human life 人寿年金
Xq`| '6]/ antecedent debt 先前的债项
7FL! ([S5i ante-dated cheque 倒填日期支票
d~f_wN&r anticipated expenditure 预期开支
ud]O'@G< anticipated net profit 预期纯利
*,g|I8?%VD anticipated revenue 预期收入
j:'s bU anti-inflation measure 反通货膨胀措施
SaK aN#C anti-inflationary stance 反通货膨胀立场
QixEMX4< apparent deficit 表面赤字
_@I< H\^ apparent financial solvency 表面偿债能力
F9rx m apparent partner 表面合伙人
ssbvuTr application for personal assessment 个人入息课税申请书
LG x]z.30B application of fund 资金应用
_:oB#-0
application to release as liquidator and to destruct the books of accounts and documents
}3sj{:z{ 申请免除清盘人职务及毁灭帐簿与文件
Y;3DU1MG0 appointed actuary 委任精算师
l); M(< appointed auditor 委任核数师；委任审计师
gMe)\5 `\Y appointed trustee 委任的受托人
~"eos~AuW appointer 委任人
ZMO7 o 1" apportioned pro rata 按比例分摊
qW8sJ= apportionment 分配；分摊
h3rdqx1 Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
^2-2Jz@ apportionment formula 分摊方程式
x(J|6Ey7!n apportionment of estate duty 遗产税的分摊
FncK#hZ. appraisal 估价；评估
hwkm'$} appreciable growth 可观增长
p o@=$HK appreciable impact 显着影响
4/Ub%t - appreciable increase 可观增长
0BF'@r"; appreciation 增值；升值
o HqBNTyH appreciation against other currencies 相对其他货币升值
k}T#-Gb appreciation of the exchange value of Hong Kong dollar 港元汇值上升
LE^kN<qMK appreciation tax 增值税
W]E6<y' appropriation 拨款；拨用；拨付
eSvS<\p appropriation account 拨款帐目
b77Iw%x7 Appropriation Bill 拨款法案
oujg(
^E appropriation-in-aid system 补助拨款办法
|F)BKo D approved assets 核准资产
ismx evD approved basket stock 认可一篮子证券
E^kB|; Ki approved budget 核准预算
\"!Fw)wj approved charitable donation 认可慈善捐款
vmW > $P approved charitable institution 认可慈善机构
yVQ0;h approved currency 核准货币；认可货币
IC& >PwXb approved estimates 核准预算
(> O'^W\3p approved estimates of expenditure 核准开支预算
l-` M
9# approved overseas insurer 核准海外保险人
'Rbv3U approved overseas trust company 核准海外信托公司
+&?#Gdb approved pooled investment fund 核准汇集投资基金
? .1yNO*s approved provident fund scheme 认可公积金计划
eUP.:(E approved provision 核准拨款
gA 0:qEL\ approved redeemable share 核准可赎回股份
i("ok approved regional stock 认可地区性证券
;Fw{p{7< approved retirement scheme 认可退休金计划
r8.R?5F@ approved subordinated loan 核准附属贷款
U .?N
arbitrage 套戥；套汇；套利
MrXmX[1- arbitrageur 套戥者；套汇者
T,z 7U2O arbitrary amount 临时款项
cXM4+pa=% arrangement 措施；安排；协定
$['_m~
2 arrears 欠款
s~N WJ*i arrears of pay 欠付薪酬
e}%~S9\UL5 arrears of revenue 逾期未收税款；逾期未收的帐项
#{-l(016y articles of association 组织章程；组织细则；组织章程细则
* E $& Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
38<!Dt+S(, ascertainment of profit 确定利润
Q<4Sd:P`" "Asia Clear" “亚洲结算系统”
^0oOiZs Asia Commercial Bank Ltd. 亚洲商业银行有限公司
CK4C:`YG Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
TmI~P+5w Asian Development Fund [ADF] 亚洲发展基金
\F`%vZrKR Asian dollar bond 亚洲美元债券
`M0m`Up Asian dollar market 亚洲美元市场
?` ?HqR0 Asian dollar rate 亚洲美元利率
"^/3 ?W > Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
U ^aMh- Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
SUv(MA& asked price 沽盘；喊价；索价；卖方报价
XcN"orAo assessable income 应评税入息
tzH~[n, assessable loss 应评税亏损
4 :1URhE assessable profit 应评税利润
Mn`) ; [ assessable value 应评税值
TVy\% FP^L assessed profit 估定利润
f]c{,LFvZ assessed value 经评估价值
TsiI5'tx assessment 评税；评定；估价；评税单
?@n,
9! assessment number 评税编号；估价编号
=3K}]3f assessment of additional tax 补加税评税
ScN'|Ia.- assessment of performance 业绩评估；实绩评价
&l nr? y^ Assessor 评税主任
Y.>F fL asset price bubbles 资产价格泡沫
W(~7e?fO asset-backed securities 具资产保证的证券
C/34K( assets accretion 资产增值
. W ~&d_n assets and liabilities 资产与负债
Z=c&</9e assets betterment statement 资产递增表；资产改进表
),DL rGOl assets lending 实物放款；有抵押贷款
[S Jx\O s assets of the company passing on the death 死者去世时转移的公司资产
Y52f8qQq assets pledged as security for liabilities 用作负债抵押的资产
P* =M?:Jb, assets portfolio 资产投资组合
fX o$1! assets price 资产价格
pi?$h"y7Q assets quality 资产质素
;ZOu-B]q assets realization 资产变现
xWC*DKV assets refinancing arrangement 资产再集资安排
`MD%VHQ9U assets securitization 资产证券化
5?] Dn k.o assets situated outside Hong Kong 在香港以外地方的资产
=Oyn< assets stripping 削减资产；拆卖资产
"pRi1Y5)l assets value 资产值
@Z}TF/Rx4 assignee 承让人
' ozu4y assignment 转让；转让书；转让契
_ tba:a( assignment of interest 权益转让
t3P$UR % assignment of letters patent and trade mark 专利证书及商标转让
Qs\m" y x assignment of property 物业转让；物业转让书
GXk]u assignment right 转让权
Pp{Re|. assignor 转让人
KE$ I!$zO associate 有联系的人；有关连人士；相联者；合伙人；联系人
_bsAF^ ; Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
G; jX@XqZ associate member 附属会员
;T-`~ associated body corporate 相联法人团体
A,PF#G( associated company 相联公司；联属公司
TUy
25E associated corporation 相联法团
W!Qaa(o? Association of Chartered Certified Accountants [ACCA] [United Kingdom]
~<.%sVwE 公认会计师公会〔英国〕
}0okyGg>q Association of Futures Exchange Brokers 香港期货经纪协会
|3]#SqX Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
oy[>`qyz association of underwriters 承保人组织
AHB_[i'>7 assumption of control 接管
z^,P2kqK_ assurance 担保；保险；转易；转易书
%fJ~ 3 mu assurance of interest 权益的转易
@~ 6,8 nQ at 19XX price 按一九ＸＸ年价格计算
ro}WBv at a discount 按赔价计算；按贴水价格计算；打折扣
T<ka4 at a premium 按溢价计算；按升水价格计算
x<Ac\Cx at call 通知付款；按通知
]H {g/C{j
at constant market price 按固定市价计算
QgF2 f/;! at constant price 按固定价格计算
%4$J.6M at cost 按成本计算
L9Z\|L5 at current market price 按当时市价计算；按现时市价计算
bJ!(co6t at current price 按当时价格计算；按现时价格计算
c3aBPig\D at factor cost 按要素成本计算；按生产要素成本计算
rbw~Ml0 at money-of-the-day price 按付款当日价格计算
;{j@ia at or better 按指定或较佳价位〔买卖指令〕
As>-9 p>v at par 按面值计算；平价
JHJIjYG>P at sight 见票即付
{ POfT
m} at the close 按收市盘
Y@ l>4q") at the opening 按开市盘
]39 ])ul attestation 见证；见证条款
P P{s&( at-the-money option 平价期权
n_9Wrx328 attorney 受权人；受托代表人
5>\Lk>rI attornment 新拥有人承认书
!Bu=?gf attributable profit 可归属利润
O-uf^ S4 attributable share value 可归属股份价值
JT cE {i Auckland Stock Exchange 奥克兰证券交易所
boeIO\2}P0 auction 拍卖
Xh?J"kjof auctioneer 拍卖商
N"[r_! audit 审计；核数
MwE^.6xl { Audit Commission 审计署
v;.w*x8Jw Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
?QRoSQ6 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〕
XjFaP { audit review 帐目审查
4(mRLr%l@` Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
HO}eu audited account 审计帐目；经审计的帐目
v"x'rx# audited annual account 经审计的周年帐目
F 9J9zs*, audited balance sheet 经审计的资产负债表
0c
Gj Ol auditor 核数师；核数主任；审计师
~P,@">} auditor's certificate 核数师证明书；审计师证明书
n2N:rP auditor's report 核数师报告；审计师报告
<Kk [^.7C; Aussie bond 澳元债券
D6fGr$(N% austerity budget 紧缩预算
BJP^?FUd=, Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
/St d6B* Australia All Ordinaries Index 澳洲所有普通股票指数
(.~,I+Cz' Australian Dollar [AUD] 澳元
tSX,*cz Australian Options Market 澳大利亚期权市场
CyKupJ.Fq Australian Securities Commission 澳洲证券事务监察委员会
z{ (c-7* Australian Society of Certified Practising Accountants 澳洲执业会计师公会
M?v`C>j Australian Stock Exchange 澳大利亚证券交易所
wDt9Lf
O Austrian Schilling [ATS] 奥地利先令
82P#C4c+d authentication 认证；鉴证
$_+.D`vx` authority to purchase 委托购买证；委购书
)Im3';qt authorization 认可；核准；授权；授权书
_edT+ r>+ authorization by direction 指示授权
Q`HG_n@? authorization by instruction 指令授权
7 Um3m yXU authorization by warrant 令状授权
T]l Vwj authorization of unit trust 单位信托的认可
+ ![\7 authorized agent 指定代理人
czcsXB l[ authorized capital 法定资本
jc7NYoT: authorized clerk 出市员
|IZFWZd authorized dealer 认可交易商
um=qT)/D authorized financial institution 认可财务机构
|>dqZ_ )v authorized fund 认可基金
K!O7q~s[D authorized fund house 获授权的基金公司；认可基金公司
' fka?lL authorized institution 认可机构
9RQw6rL authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
w9,w?%F authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
2 8,g 'k! authorized insurer 获授权保险人；获认可承保人
' p!\[* e authorized investment 特准投资项目
A)HV#T`N authorized person 获授权人
;@/vKA3l. authorized representative 获授权代表
iu+rg(*% authorized share capital 法定股本
D8=a + !l- automated quotation system 自动报价系统
PS/00F/Ak Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
F QBAt0 自动交易系统〔香港期货交易所有限公司〕
~+&Z4CY b automatic adjustment mechanism 自动调整机制
n_ S)9C'= automatic adjustment system 自动调整系统
~PA6e+gmL Automatic Clearing House 自动票据交换所
*3h!&.zm automatic exchange rates accumulation system 自动化汇率累集系统
.]L P327u Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
G]E-2 _t7 automatic teller machine [ATM] 自动柜员机
7N P
Ny autopay 自动转帐
mApl}I available assets 可用资产
%)}y[
( available fiscal reserve 现存财政储备
pVC ; ''E available profit 可用利润
OcZ8 :`=% Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
de q L average 平均；平均数；海损
p77 average basic salary 平均基本薪金
F(;95 TB average consumer expenditure 平均消费开支；一般消费开支
8]A`WDO3 average cost 平均成本
Pi'[d7o average cost of land production 增辟土地平均成本
x`Ik747^v average daily turnover 平均每日成交额
o]W G8Mo- average daily wage rate 平均每日工资率
dL |*#e average expenditure pattern 平均开支模式
f1RX`rXf average growth rate 平均增长率
JAS!eF average net fixed assets 固定资产平均净值
; 2Za]%' average of relatives 相对价格平均数
*v0}S5^ /" average price 平均价格
89l{h8R average propensity to consume 平均消费倾向；一般消费倾向
. * c%A^> average propensity to save 平均储蓄倾向；一般储蓄倾向
S)z5=N(Xz average rate 平均率
}Oe9Zq average revenue 平均收入；平均收益
q|xic>. average stock 平均库存；平均存货
`dm}|$X| average yearly rent 平均年租
V38v2LI avoidance of double taxation 避免双重课税
k%h%mz avoidance of tax 避税
