A:
}STYG` A share Ａ股；甲类股份
Fwfo2 abatement of tax 减税；减扣免税额
80hme+e ABN AMRO Bank N.V. 荷兰银行
tL(B pL' above-the-line expenditure 线上项目支出；经常预算支出
T1
M Y X above-the-line receipt 线上项目收入；经常预算收入
3#GqmhqKDk ABSA Asia Limited 南非联合亚洲有限公司
F:T GsV# absolute change 绝对数值变更
>- Bg%J9 absolute expenditure 实际开支
=_d %=m absolute guideline figure 绝对准则数字
]H[8Z|i"" absolute interest 绝对权益
/9 hR absolute order of discharge 绝对破产解除令
Fr:5$,At7- absolute profit margin 绝对利润幅度
l (kr 'x absolute value 实值；绝对值
P:!) 9/.2 absolutely vested interest 绝对既得权益
C7qYiSv absorbed cost 已吸收成本；已分摊成本
S*t%RZ~a absorption 吸收；分摊；合并
h=+$>_&: absorption rate 吸收率；摊配率；分摊率
;=;JfNn bm ACB Finance Limited 亚洲商业财务有限公司
,0? !ov| acceptable form of reciprocity 合理的互惠条件
`/:cfP\ acceptable rate 适当利率；适当汇率
Ot9V< D6h acceptance agreement 承兑协议
f(:1yl\a acceptance for honour 参加承兑
3N4.$#>#9@ acceptor 承兑人；接受人；受票人
([k7hUP acceptor for honour 参加承兑人
3LK%1+)4 accident insurance 意外保险
N6/T#UVns Accident Insurance Association of Hong Kong 香港意外保险公会
8jnz}aBd accident insurance scheme 意外保险计划
!1 :@8q accident year basis 意外年度基准
w]!0< accommodation 通融；贷款
R}{GwbF_\ accommodation bill 通融票据；空头票据
0i@: KYP accommodation party 汇票代发人
> <Z'D account balance 帐户余额；帐户结余
%xlpB75N4N account book 帐簿
1y [B[\ account collected in advance 预收款项
HOPqxI(k account current book 往来帐簿
!:
us!s account of after-acquired property 事后取得的财产报告
5K.+CO< account of defaulter 拖欠帐目
m_lr PY- account payable 应付帐款
v'ay.oVzw account payee only [A/C payee only] 只可转帐；存入收款人帐户
= >LZm+P account receivable 应收帐款
%+tV/7|F account receivable report 应收帐款报表
&RY )o^g[4 account statement 结单；帐单；会计财务报表
"JhimgwvY account title 帐户名称；会计科目
F!g;A"?V accountant's report 会计师报告
w~@[ r4W Accountant's Report Rules 会计师报告规则
s>[{}7ca accounting and auditing procedure 会计与审计程序；会计与核数程序
p@I9< ^" Accounting Arrangements 《会计安排》
h)dRR_ accounting basis 会计基础
P_Uutn ~ accounting by Official Receiver 破产管理署署长呈交的帐目
Mg? L -C Accounting Circular 《会计通告》
xFb3O|TC accounting class 会计类别
Rlw3!]5+2 accounting date 记帐日期；会计结算日期
Z^_>A)<s< accounting for money 款项核算
Ft-6m% Accounting Officer 会计主任
2C/%gcN > accounting period 会计报告期；会计期
\ TL82H@D accounting policy 会计政策；会计方针
~@9zil41 accounting practice 会计惯例
3%
vis\~^ accounting principle 会计准则
e}" wL g] accounting record 会计记录
pj|X]4?wdI accounting report 会计报告
d Wpk=' Accounting Services Branch [Treasury] 会计事务部〔库务署〕
jD9lz-Y@ Accounting Society of China 中国会计学会
EXbTCT}`x accounting statement 会计报表
3|eUy_d 3 accounting system 会计制度；会计系统
|]uc HV accounting transaction 会计事项；帐务交易
_s>^?x} accounting treatment 会计处理
JvJ;bFXD accounting year 会计年度
Y!n'" *J> accretion 增值；添加
}$aN Of %: accrual 应计项目；应累算数目
4iBxPo( 0 accrual basis 应计制；权责发生制
0k1MKzi Q accrual basis accounting 应计制会计；权责发生制会计
FfYsSq2l accrue 应累算；应计
Vy;_GfT$ accrued benefit 应累算利益
` d`&R.' accrued charges 应计费用
F#1kZ@nq accrued cumulative preference share dividend 应累算的累积优先股股息
<}2A=~
_ accrued expenses 应累算费用
gb-tNhJa@b accrued interest payable 应付利息；应计未付利息
%ck`0JZAP accrued interest receivable 应收利息；应计未收利息
\+]O*Bm&`8 accrued right 累算权益
SLh~ _ 5 accruing profit 应累算的利润
cx:jUsb 6 accumulated fiscal reserve 累积财政储备
<^sAY P| accumulated profit 累积利润；滚存溢利
l ?/gW D^ accumulated reserve 累积储备
X[{\ 3Av accumulation of surplus income 累积收益盈余
Sf/W9Jw acquired assets 既得资产
|"\lL9CT acquisition 收购；购置；取得
a71}y;W acquisition cost 购置成本
T &*eOr acquisition expenses 购置费用
K#)bjxz acquisition of 100% interest 收购全部股权
G5+]DogS acquisition of control 取得控制权
9OZ>y0)K~ acquisition of fixed assets 购置固定资产
W_D%|Ub2X acquisition of shell “买壳”
._(z~3s acquisition price 收购价
my=~"bw 4 act of God 天灾
p[ gAZ9 acting partner 执事合伙人
!Iko0#4i active market 买卖活跃的市场；交投畅旺的市场；旺市
d#Wn[h$" active partner 积极参与的合伙人
]E..43 active trading 交投活跃
3H <`Z4;
actual circulation 实际流通
:z124Zf actual cost 实际成本
>rRjm+vg actual expenditure 实际开支；实际支出
T-!|l7V~f actual income 实际入息；实际收入；实际收益
]o!&2:'N` actual market 现货市场
: n`0)g[( actual price 现货价；实际价格
cWc$ yE' actual profit 实际利润
EKJH_!% actual quotation 实盘；实际价位；实际报价
$1=v.'Y actual year basis 按实际年度计算
5I_hh?N4Z actuals 实货
9XY|V<} actuarial investigation 精算调查
YFAnlqC actuarial principle 精算原则
@Zh 8 QI+ actuarial report 精算师报告
7TR' zW2W Actuarial Society of Hong Kong 香港精算学会
?({P c F/ actuarial valuation 精算师估值
v.]'%+::# actuary 精算师
[)bz6\d[ ad referendum agreement 暂定协议；有待覆核的协定
P[6dTZ!\s ad valorem duty 从价税；按值征税
t2m ^ ad valorem duty system 从价税制
^M"HSewo ad valorem fee 从价费
b^;N>zx ad valorem tariff 从价关税
}v,W-g A additional allowance 额外免税额
yqC+P additional amount for unexpired risk 未过期风险的额外款额
~F=#}6kg_ additional assessable profit 补加应评税利润
Ds;Rb6WcnY additional assessment 补加评税
h^Arb=I additional commitment 额外承担
,!8*g[^O additional commitment vote 额外承担拨款
^glbxbhI4 additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
6Lav .x\W additional dependent parent allowance 供养父母额外免税额
zl,bMtQ additional provision 额外拨款
Vl&+/-V additional stamp duty 附加印花税
~x9 W{B] additional tax 补加税罚款；补加税款
)sMAhk| Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
{Nzmb|& adjudged bankrupt 被裁定破产
x u0;a adjudicated bankrupt 裁定破产人
s= 3EBh adjudication fee 裁定费；评定印花税额手续费；评估契据费
'JJ1#kKa adjudication of bankruptcy 裁定破产；宣告破产
L Z3rr- adjudication of insolvency 裁定无力偿还债务
#wq;^)> adjusted actual 经调整的实数；调整后的实数
F<H`8*q9 adjusted current assets 经调整的流动资产；调整后的流动资产
%'$cH$%~J
adjusted figure 经调整的数字；调整后的数额
*#3voJjV( adjusted liabilities 经调整的负债；调整后的负债
^O sd/g adjusted loss 经调整的亏损；调整后的亏损
$#g #[ / adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
q YQUr8{ adjusted profit 经调整的利润；调整后的利润
xF2f/y adjusted surplus 经调整的盈余额；调整后的盈余额
N}eU.#L adjusted value 经调整的价值；调整后的价值
Y*h`), adjustment 调整；修订；理算〔保险〕
,dGFX]P adjustment centre 调剂中心
pQ 4
%]Api adjustment lag 调整过程的时间差距；调整时差
x)%% 5 adjustment mechanism 调整机制
ghE?8&@ iq adjustment of loss 亏损调整
?tW%"S^D adjustment process 调整过程；调整程序
6kgCS{MZ adjustment range 调整幅度
~ `tJvUo0 administered exchange rate 受管制汇率
4Ub? * Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
xP<H,og&x= administration expenses 行政费用
KE&InTM/j administration fee 手续费；行政费
tr#)iZ\ administration in bankruptcy 破产管理
?Xy w<fMQ administration order 遗产管理令
@$K![]oD administrator 管理人；遗产管理人
;7B2~zL administrator of the estate 遗产管理人
l{B< "+8 admission of debt 债项承认书
)dUd `g admission of proof 接纳债权证明
;+aDjO 2( advance 放贷款项；垫付款项；预支款项；预付款项
\xa36~hh40 advance account 暂支帐目；预付款帐户
,.1&Ff)S advance compensation 预付补偿金
S5YDS| K advance from shareholder 股东垫款
]JhDRJ\ advance pending reimbursement 预支以待日后付还
7%~VOB advanced economy 先进经济体系
B h.6:9{ advancement 预付；预付财产
WVBE>TB advances warrant 垫款令
64IeCAMVo advancing 贷出
}V93~> adverse balance 逆差
XPR:_ adverse exchange 逆汇
[:/7OM advertisement addressed to shareholders 在报章刊登的致股东通告
/cn/[O9 advice for collection 托收通知书
b[QCM/ advice of drawing 提款通知书；汇票通知书
u0(hVK`": advice of payment 付款通知
ba8-XA_~U Advisory Committee [Securities and Futures Commission]
=1uj1.h 谘询委员会〔证券及期货事务监察委员会〕
)dzjz%B) Advisory Committee on Diversification 经济多元化谘询委员会
HfZ (U5 ~ affidavit 誓章；遗产申报誓章
J~nJpUyP* affidavit of no receipt 述明无收款的誓章
$!
fz~ affiliate 联号；联营公司；附属公司
AVdd?Ew affiliated company 附属公司；联号；联营公司
r5X BcG( 2 affirmation [estate duty] 非宗教式宣誓〔遗产税〕
c@"i? affordability 负担能力
X(0:zb,#G* African Development Bank [AfDB] 非洲开发银行
h}c6+@w&- after-acquired property 事后取得的财产
@$N*lrM2 after-hours dealing 市后交易
2={K-s20 after-tax profit 税后盈利；税后利润；税后溢利
q%)*,I< agency agreement 代理协议
=~(L JPo6 agency expenses 代理机构的开支
yF [@W< agency fee 代理费
)BM WC
k Agency Law 《代理法》
l{%Op\ agent 代理人；承销人
Is#v6:#^ agent of company 公司代理人
U:T5o]P< agent's fee 代理人费；经纪费
cZ7F1H~ aggregate 总计；总数；总体数字
b5iJ m- aggregate amount 总款额；总额
SOi(5] aggregate assets and liabilities 总体资产与负债
~
33 @H aggregate at constant price 按固定价格计算的总体数字
t9=|* =;9) aggregate demand 总需求
SFm.<^6 aggregate gross position 总持仓量
z!uB&2C{k aggregate limit 总限额
55jY` b . aggregate of salaries tax 合计薪俸税
!:!@dC%8_ aggregate performance 总体表现；总体业绩
~ O7cUsAi' aggregate supply 总体供应
da7x 1n$D aggregate surplus 总盈余
R4K eUn" aggregate total 整体总额
_4x[}e7KF aggregate value 总值；合计价值
nd*!`P aggregated basis 合计基准
3GuMiht5 aggregated net chargeable income 合计应课税入息实额
~[bMfkc3 aggregation 合并计算；合计；总和
G~mB =] aggregation of incomes of husband and wife 夫妇入息合并计算
E l 8.D3 aggregation of property 财产的总和
P^d . , agio 差价；贴水
lk *QV 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》
+{l3#Y Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
#,|_d>p: 《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》
O (WMTa'% Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
=kZwB*7 《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》
HS | g
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
P\G C8KV] 《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;He:vX agreement for a settlement 授产协议
$ SD@D6`lL agreement for assignment 转让协议
P.2.Ge| agreement for sale 售卖协议；买卖协议
B39PD J]hu agreement for sale and purchase 买卖协议
{)dEO0 p agreement for the payment of interest 支付利息协议
4UX]S\X agreement for the repayment of money 还款协议
p% YvP agreement of reinsurance 再保险协议
+~v3D^L1 5 Agricultural Bank of China 中国农业银行
.L 5T4) air passenger departure tax 飞机乘客离境税
D}
< o<Dk Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
c rOtQ airport tax 机场税
<@;xV_`X+ alcohol duty 酒精税
d . lu alienation 让与；让渡；转让
ZkV vL4yIK alimony 生活费；赡养费
-uY:2 All Ordinaries Index [AOI] 所有普通股指数
Z ysUz all risks 全险；综合险
]ge^J3az$u All Sales Record for Stock Market 《股票市场成交报告》
:_[cT,3 Allied Capital Resources Limited 新联财务有限公司
'| Q*~Lh all-items index [Consumer Price Index] 总指数〔消费物价指数〕
H9a3 rA> allocation letter 拨款信件
WFc[F`b allocation of fund 分配款项；预留款项
' \vmfp = allocation of profit 利润分配；溢利分配
k-Hfip[ro allocation warrant 拨款令
9p0HFri[ allotment 分配；配股
bD^ob.c.A allotment notice 股份配售通知；配股通知
K=^_Ndz allotment of shares 股份分配
AK\g -]8
allowable 可获宽免；免税的
07WIa@Q allowable business loss 可扣除的营业亏损
sN an" allowable expenses 可扣税的支出
sN \}Q#:8 allowance 免税额；津贴；备抵；准备金
nQ(:7PFa' allowance for debts 债项的免税额
x_^OS"h- allowance for depreciation by wear and tear 耗损折旧免税额
0 6v5/Xf allowance for funeral expenses 殡殓费的免税额
j9
&AMg allowance for inflation 为通货膨胀而预留的款项；通胀准备金
whp\*]8 allowance for repairs and outgoings 修葺及支出方面的免税额
U\!LZ?gC allowance to debtor 给债务人的津贴
MxvxY,~{0 alteration of capital 资本更改
+sq, !6#G alternate trustee 候补受托人
>C d&K9H amalgamation 合并
#(w z l ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
#Ew
eG^!# ambit of charges 征税范围；收费范围
?+JxQlVDt- amended valuation 经修订的估值
EO!cv,[a American Commodities Exchange 美国商品交易所
9g,L1 W*
American Express Bank Limited 美国运通银行
~}9H<K3V American Stock Exchange 美国证券交易所
KV&_^xSoh| amortization 摊销
v lnUN amount due from banks 存放银行同业的款项
$;j6 *,H amount due from banks abroad 存放海外银行同业的款项
LYo7?rp amount due from holding companies 控股公司欠款
oDiv9 jm amount due from local banks 存放本港银行同业的款项
0$dNrq amount due to banks 银行同业的存款
a\j\eMC amount due to banks abroad 海外银行同业的存款
V?=zuB?' amount due to holding companies 控股公司存款
dCJR,},\f amount due to local banks 本港银行同业的存款
> 71w
#K amount due to outport banks 外埠银行同业的存款
$ax%K?MBD amount for note issue 发行纸币的款额
)k<~}wvQ0 amount of bond 担保契据的款额
=+#RyV amount of consideration 代价款额
+ OuG!3+w amount of contribution 供款数额
sn-+F% [ amount of indebtedness 负债款额
:usBeho amount of principal of the loan 贷款本金额
!urd
$Ta amount of rates chargeable 应征差饷数额
[tw<TV"\ amount of share capital 股本额
N#-\ JlJ) amount of sums assured 承保款额
tf}Q%)`f amount of variation 变动幅度
:zy'hu; amount of vote 拨款数额
thboHPml{ amount payable 应付款额
vT<wd# amount receivable 应收款额
4!RI2?4V Amsterdam Stock Exchange 阿姆斯特丹证券交易所
qk{UO
< analysis 分析
dM;WG;8e ancillary risk 附属风险
YVV $g-D} annual account 周年帐目；周年帐目报表；年度决算；年结
c O?"
annual accounting date 年结日期
7^e}|l annual allowance 每年免税额；年积金；年度津贴；年津
ia lk6i![ annual balance 年度余额
D`@U[ ` Sw annual disposable income 每年可动用收入
G:s:NXy^ annual estimates 周年预算
yX Q;LQ; annual fee 年费
@Sd:]h:f- annual general meeting 周年大会
ZpBH;{., annual growth rate 年增率；每年增长率
?)<XuMh annual long-term supplement 长期个案每年补助金
2Ab#uPBn annual pensionable emolument 可供计算退休金的年薪
<^N j~+G' annual report 年报
%QZ!Tb Annual Report on the Consumer Price Index 《消费物价指数年报》
P`v~L ;f annual return 周年报表；周年申报表；每年报税表格
oYM3 $.{E Annual Return Rules 《周年报表规则》
M!i5StGC annual review of consumer prices 每年消费物价回顾
r6_a%A* annual roll-forward basis 逐年延展方式
j %0_!*#3 annual salary 年薪
F}4 0 annual statement 年度报表；年度决算表
dNt|"9 ~& Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
;;H:$lx annuitant 年金受益人
DfF PGFv annuity 年金
<plR<iI. annuity contract 年金合约
p&27|1pZm annuity on human life 人寿年金
UAO#$o( antecedent debt 先前的债项
1qN9bwRO ante-dated cheque 倒填日期支票
?LFS R anticipated expenditure 预期开支
nU *fne? anticipated net profit 预期纯利
><7`$ 2Or anticipated revenue 预期收入
K9Fnb6J$u anti-inflation measure 反通货膨胀措施
LK5H~FK anti-inflationary stance 反通货膨胀立场
a][Z;g apparent deficit 表面赤字
:*nBo apparent financial solvency 表面偿债能力
,99G2E v4c apparent partner 表面合伙人
'Mqa2o'M application for personal assessment 个人入息课税申请书
: seL= application of fund 资金应用
B+ sq Ej- application to release as liquidator and to destruct the books of accounts and documents
<}1%">RA 申请免除清盘人职务及毁灭帐簿与文件
7y7y<`)I5 appointed actuary 委任精算师
:_zKUv] appointed auditor 委任核数师；委任审计师
.?j8{> appointed trustee 委任的受托人
jG :R\D}0 appointer 委任人
k| o,gcU apportioned pro rata 按比例分摊
s~w+bwr apportionment 分配；分摊
Al]9/ML/m Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
Q7 %#3ML apportionment formula 分摊方程式
8hp]+k_y apportionment of estate duty 遗产税的分摊
YTh4&wm appraisal 估价；评估
eP?|U.on appreciable growth 可观增长
&Hxr3[+$ appreciable impact 显着影响
*p!dd?8 appreciable increase 可观增长
Z`KmH.l! appreciation 增值；升值
~.PYS!" + appreciation against other currencies 相对其他货币升值
SLo/7$rct appreciation of the exchange value of Hong Kong dollar 港元汇值上升
YR.'JF`C appreciation tax 增值税
S7Fxb+{6D appropriation 拨款；拨用；拨付
&3J#"9 _S appropriation account 拨款帐目
{r8CzJ'f Appropriation Bill 拨款法案
]f~YeOB@ appropriation-in-aid system 补助拨款办法
x"80c(i approved assets 核准资产
|i8dI )b approved basket stock 认可一篮子证券
\&90$>h approved budget 核准预算
'wt|buu-H approved charitable donation 认可慈善捐款
[9^e
u>)A approved charitable institution 认可慈善机构
jwox?] f+ approved currency 核准货币；认可货币
, &SJ?XAs approved estimates 核准预算
G#v7-&Yl6 approved estimates of expenditure 核准开支预算
d`/{0 :F approved overseas insurer 核准海外保险人
S8,06/# approved overseas trust company 核准海外信托公司
<,C})H? approved pooled investment fund 核准汇集投资基金
(?[cDw/{J: approved provident fund scheme 认可公积金计划
'3->G/ Pu approved provision 核准拨款
N~d]}J8}gx approved redeemable share 核准可赎回股份
P|U>(9;P, approved regional stock 认可地区性证券
U?{j approved retirement scheme 认可退休金计划
O=/Tx2i; approved subordinated loan 核准附属贷款
E>D@#I> arbitrage 套戥；套汇；套利
swA"_A8>u arbitrageur 套戥者；套汇者
rl=_ "sd= arbitrary amount 临时款项
@~ L.m}GF arrangement 措施；安排；协定
Y."[k&P- arrears 欠款
ja2]Vb B arrears of pay 欠付薪酬
dr o42#$Mo arrears of revenue 逾期未收税款；逾期未收的帐项
op C11c/ articles of association 组织章程；组织细则；组织章程细则
|M_Bbo@ud Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
48`<{|r{ ascertainment of profit 确定利润
\tqAv'jA| "Asia Clear" “亚洲结算系统”
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sU Asia Commercial Bank Ltd. 亚洲商业银行有限公司
xWm'E2 Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
VJaL$Wv)H Asian Development Fund [ADF] 亚洲发展基金
\zwb> ^ Asian dollar bond 亚洲美元债券
L\[jafb_` Asian dollar market 亚洲美元市场
kuaov3Ui Asian dollar rate 亚洲美元利率
=Yk$Q\c Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
0*/~9n-Vl Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
Dr:}k* asked price 沽盘；喊价；索价；卖方报价
~k 3r $e@ assessable income 应评税入息
![V-
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@:I/lg=Qd assessable profit 应评税利润
HApP*1J^c assessable value 应评税值
w[ngkLEA assessed profit 估定利润
5;l_-0= assessed value 经评估价值
@C2<AmY9q* assessment 评税；评定；估价；评税单
9P$'ON'" assessment number 评税编号；估价编号
e1-=|!U7# assessment of additional tax 补加税评税
y=Hl ~ev`9 assessment of performance 业绩评估；实绩评价
6>Y}2fT}o3 Assessor 评税主任
iC]}M asset price bubbles 资产价格泡沫
v oxlo>: asset-backed securities 具资产保证的证券
#a&Vx&7L assets accretion 资产增值
+!(hd assets and liabilities 资产与负债
?*;zS%93U9 assets betterment statement 资产递增表；资产改进表
49m/ UeNZ assets lending 实物放款；有抵押贷款
GFid riC assets of the company passing on the death 死者去世时转移的公司资产
ES> 3Cf assets pledged as security for liabilities 用作负债抵押的资产
wS K?mS6 assets portfolio 资产投资组合
hbK+\X assets price 资产价格
t-W n@a assets quality 资产质素
= Dg D&_ assets realization 资产变现
;ORy&H aKl assets refinancing arrangement 资产再集资安排
{~"=6iyj assets securitization 资产证券化
}!LY V assets situated outside Hong Kong 在香港以外地方的资产
P,wJ@8lv assets stripping 削减资产；拆卖资产
0)NHjKP assets value 资产值
l? q^j;{Dw assignee 承让人
eD3F%wxz assignment 转让；转让书；转让契
A @]
n" assignment of interest 权益转让
f2=s{0SX0 assignment of letters patent and trade mark 专利证书及商标转让
M: 6 cma5 assignment of property 物业转让；物业转让书
L!Ro`6|7; assignment right 转让权
D-.>Dw : assignor 转让人
<5q }j-Q associate 有联系的人；有关连人士；相联者；合伙人；联系人
PD?H5W3@ Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
lV?SvXe associate member 附属会员
a
srkuAS associated body corporate 相联法人团体
4$^=1a x associated company 相联公司；联属公司
K02./ut- associated corporation 相联法团
2gGJ:, RC$ Association of Chartered Certified Accountants [ACCA] [United Kingdom]
saV ` -# 公认会计师公会〔英国〕
/dqKFxB 1 Association of Futures Exchange Brokers 香港期货经纪协会
|F<aw?% Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
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| association of underwriters 承保人组织
4)ISRR assumption of control 接管
9pgct6BO assurance 担保；保险；转易；转易书
0[] ;c$r< assurance of interest 权益的转易
uFqH_04 at 19XX price 按一九ＸＸ年价格计算
X%dOkHarB at a discount 按赔价计算；按贴水价格计算；打折扣
4*3vZ6lhu at a premium 按溢价计算；按升水价格计算
#/:[ho{JQ at call 通知付款；按通知
Rl~Tw9 at constant market price 按固定市价计算
NXx}KF c at constant price 按固定价格计算
Q pX@; j at cost 按成本计算
Yp L}R# at current market price 按当时市价计算；按现时市价计算
0ePZxOSjD at current price 按当时价格计算；按现时价格计算
^o 5q- ;a at factor cost 按要素成本计算；按生产要素成本计算
pkoHi'}} $ at money-of-the-day price 按付款当日价格计算
4aRYz\yT= at or better 按指定或较佳价位〔买卖指令〕
}&j&T9oX at par 按面值计算；平价
V)`? J) at sight 见票即付
+G~b-} at the close 按收市盘
[Y*UCFhI0 at the opening 按开市盘
+[ F8>9o& attestation 见证；见证条款
s{/ nO) at-the-money option 平价期权
{^qc`oF attorney 受权人；受托代表人
Eq?o /'e attornment 新拥有人承认书
fTeo,N attributable profit 可归属利润
_D:/?=y;e attributable share value 可归属股份价值
5v3B8 @CsA Auckland Stock Exchange 奥克兰证券交易所
n RGH58 auction 拍卖
^vPa{+N auctioneer 拍卖商
f6XWA_[i@ audit 审计；核数
uO6_lOT9n Audit Commission 审计署
&jJgAZ ! Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
q \,H9/.0k 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〕
T:ck/:ZH audit review 帐目审查
5H U>o|. Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
Or t\J~ O audited account 审计帐目；经审计的帐目
ZG>OT@
GA audited annual account 经审计的周年帐目
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z &8 audited balance sheet 经审计的资产负债表
ji2#O. auditor 核数师；核数主任；审计师
oGM.{\i auditor's certificate 核数师证明书；审计师证明书
#GF1MFkoS auditor's report 核数师报告；审计师报告
>M!>Hl/ Aussie bond 澳元债券
JG_7G=~ austerity budget 紧缩预算
()?)Ybqss Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
':,LZ A8A Australia All Ordinaries Index 澳洲所有普通股票指数
@l?%]%v| Australian Dollar [AUD] 澳元
34U~7P
r9 Australian Options Market 澳大利亚期权市场
>#ou8}0 Australian Securities Commission 澳洲证券事务监察委员会
\!PC:+u J Australian Society of Certified Practising Accountants 澳洲执业会计师公会
wqyAEVea'8 Australian Stock Exchange 澳大利亚证券交易所
~t}:vGD j Austrian Schilling [ATS] 奥地利先令
B YY>;>V authentication 认证；鉴证
23=;v@ authority to purchase 委托购买证；委购书
YmwVa
s authorization 认可；核准；授权；授权书
_EY :vv authorization by direction 指示授权
qgDBu\ authorization by instruction 指令授权
1pn167IQL authorization by warrant 令状授权
.D) }MyKnu authorization of unit trust 单位信托的认可
rQWft r^ authorized agent 指定代理人
JUE>g8\b authorized capital 法定资本
uPqPoI>N! authorized clerk 出市员
x6,RW],FGR authorized dealer 认可交易商
V7^?jck authorized financial institution 认可财务机构
NE! Xt <A authorized fund 认可基金
+)Ty^;+[1 authorized fund house 获授权的基金公司；认可基金公司
YT_kM y> authorized institution 认可机构
HDaec`j authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
3.jwOFH$ authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
LD NpEX~ authorized insurer 获授权保险人；获认可承保人
OYKV* authorized investment 特准投资项目
]}B&-Yp authorized person 获授权人
D(&OyZ~Q+ authorized representative 获授权代表
j)uIe)wZw authorized share capital 法定股本
l}wBthwCc automated quotation system 自动报价系统
e7;]+pN]J Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
sJD"u4#y 自动交易系统〔香港期货交易所有限公司〕
X#o:-FKf automatic adjustment mechanism 自动调整机制
&K4o8Qz automatic adjustment system 自动调整系统
vhg4E80Kr Automatic Clearing House 自动票据交换所
/Iskjcc60W automatic exchange rates accumulation system 自动化汇率累集系统
i .< }X Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
'%MIG88 automatic teller machine [ATM] 自动柜员机
?{[H+hzz0 autopay 自动转帐
wO"Q{oi+ available assets 可用资产
n`hSn41A available fiscal reserve 现存财政储备
H5 -I}z available profit 可用利润
|ga Zq!l Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
zL|^5p`K average 平均；平均数；海损
)SQ g average basic salary 平均基本薪金
E|6|m8 average consumer expenditure 平均消费开支；一般消费开支
Yl A=?
X average cost 平均成本
Bm?Ku7}. average cost of land production 增辟土地平均成本
9qPP{K,Pq2 average daily turnover 平均每日成交额
c{ <3\ average daily wage rate 平均每日工资率
6y 0C average expenditure pattern 平均开支模式
~}5(J,1! average growth rate 平均增长率
wHCsEp( average net fixed assets 固定资产平均净值
8
jT"HZB6 average of relatives 相对价格平均数
LgaJp_d>9* average price 平均价格
Q-0[l/A}a average propensity to consume 平均消费倾向；一般消费倾向
#B?7{#.1 average propensity to save 平均储蓄倾向；一般储蓄倾向
s. ~SV" average rate 平均率
#4hP_Vhc average revenue 平均收入；平均收益
kju:/kY A average stock 平均库存；平均存货
MhsG9q_% average yearly rent 平均年租
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_TaI avoidance of double taxation 避免双重课税
EZHEJW'JnE avoidance of tax 避税
