A:
~j!|(a7 A share Ａ股；甲类股份
Q' ib7R;V, abatement of tax 减税；减扣免税额
(tzAUrC ABN AMRO Bank N.V. 荷兰银行
K7(GdKZe above-the-line expenditure 线上项目支出；经常预算支出
eISHV.QV above-the-line receipt 线上项目收入；经常预算收入
MC B2 ABSA Asia Limited 南非联合亚洲有限公司
aK,\e/Oo absolute change 绝对数值变更
m{lS-DlRg absolute expenditure 实际开支
6 {3q l: absolute guideline figure 绝对准则数字
9 NU-1vd~ absolute interest 绝对权益
-wNhbV2 absolute order of discharge 绝对破产解除令
Spo[JQ%6 absolute profit margin 绝对利润幅度
CJ#Y u3} absolute value 实值；绝对值
Tn3 8]UL absolutely vested interest 绝对既得权益
%F;uW[4r absorbed cost 已吸收成本；已分摊成本
SokU9n! absorption 吸收；分摊；合并
3rX8H`R absorption rate 吸收率；摊配率；分摊率
`@:k*d ACB Finance Limited 亚洲商业财务有限公司
N a.e1A&?j acceptable form of reciprocity 合理的互惠条件
uIJ
zz4 acceptable rate 适当利率；适当汇率
?4Zo0DiUB acceptance agreement 承兑协议
z^%`sUgP acceptance for honour 参加承兑
REk^pZ3B acceptor 承兑人；接受人；受票人
%V!!S #W acceptor for honour 参加承兑人
:O;uP_r9 accident insurance 意外保险
j{/wG:: Accident Insurance Association of Hong Kong 香港意外保险公会
x^pHP|<3` accident insurance scheme 意外保险计划
g$# JdN accident year basis 意外年度基准
(Fk&~ /SP accommodation 通融；贷款
V0F1X s` accommodation bill 通融票据；空头票据
x_4{MD^% accommodation party 汇票代发人
n!NA}Oa account balance 帐户余额；帐户结余
g%4 =T~ account book 帐簿
n0 ^3F1Z account collected in advance 预收款项
.
ve a [ account current book 往来帐簿
-#AO4xpI account of after-acquired property 事后取得的财产报告
eN<?rVZl account of defaulter 拖欠帐目
Mt12 1Q&" account payable 应付帐款
oT}Sh4Wt. account payee only [A/C payee only] 只可转帐；存入收款人帐户
q }9n. account receivable 应收帐款
G)9`Qn account receivable report 应收帐款报表
K*j1Fy: account statement 结单；帐单；会计财务报表
O0mQHpi: account title 帐户名称；会计科目
AAc2u^spx accountant's report 会计师报告
"+4r4 Accountant's Report Rules 会计师报告规则
&v+Hl ^ accounting and auditing procedure 会计与审计程序；会计与核数程序
ADA* w 1 Accounting Arrangements 《会计安排》
"fd'~e$S# accounting basis 会计基础
7{=+Va5 accounting by Official Receiver 破产管理署署长呈交的帐目
!/e8x;_ Accounting Circular 《会计通告》
r`:dUCFE accounting class 会计类别
t@`Sa < accounting date 记帐日期；会计结算日期
;AarpUw' accounting for money 款项核算
@=l.J+lh Accounting Officer 会计主任
8RVeKnpXTV accounting period 会计报告期；会计期
t;[?Q\ accounting policy 会计政策；会计方针
Jqt|' G3 accounting practice 会计惯例
NX<Q}3c C accounting principle 会计准则
n(Ry~Xu _ accounting record 会计记录
[>kzQY T[ accounting report 会计报告
Yb>A?@S Accounting Services Branch [Treasury] 会计事务部〔库务署〕
bLz('mUY Accounting Society of China 中国会计学会
gAy"W$F accounting statement 会计报表
DEKO] i accounting system 会计制度；会计系统
t ~]tw accounting transaction 会计事项；帐务交易
3 W?H^1t accounting treatment 会计处理
>vQKCc|93 accounting year 会计年度
=,W~^<\" accretion 增值；添加
8';huq@C{ accrual 应计项目；应累算数目
ew 8Manx accrual basis 应计制；权责发生制
LB hDP5qF accrual basis accounting 应计制会计；权责发生制会计
HwZ@T &_4 accrue 应累算；应计
v;R+{ K87 accrued benefit 应累算利益
0 aiE 0b9c accrued charges 应计费用
iA+zZVwO accrued cumulative preference share dividend 应累算的累积优先股股息
}cI _$ accrued expenses 应累算费用
A4VV y~sd accrued interest payable 应付利息；应计未付利息
st(Y{Gs accrued interest receivable 应收利息；应计未收利息
'Z^KpW accrued right 累算权益
D??
\H \ accruing profit 应累算的利润
CK} _xq2b accumulated fiscal reserve 累积财政储备
kS(v|d accumulated profit 累积利润；滚存溢利
aaesgF accumulated reserve 累积储备
o}lA\ A accumulation of surplus income 累积收益盈余
Ns `:= acquired assets 既得资产
^g N?Io acquisition 收购；购置；取得
s!K9-qZl< acquisition cost 购置成本
K9euNa acquisition expenses 购置费用
(k5d.E]CK acquisition of 100% interest 收购全部股权
3VmF1w
2 acquisition of control 取得控制权
^9*Jz{e acquisition of fixed assets 购置固定资产
SV_b(wP9 acquisition of shell “买壳”
nA XWbavY acquisition price 收购价
@?<1~/sfL act of God 天灾
mF] 8 acting partner 执事合伙人
~C ;gEE- active market 买卖活跃的市场；交投畅旺的市场；旺市
EcmyY,w active partner 积极参与的合伙人
Y> 't)PK active trading 交投活跃
iJ ~e8l0CA actual circulation 实际流通
Zk
9 i}H actual cost 实际成本
x?-kt. M actual expenditure 实际开支；实际支出
;!/g`*? actual income 实际入息；实际收入；实际收益
@RVj~J.A actual market 现货市场
UNKXfe(X9 actual price 现货价；实际价格
CK RnkTTiV actual profit 实际利润
[%BWCd8Q~P actual quotation 实盘；实际价位；实际报价
P}bw E j actual year basis 按实际年度计算
FKu^{'Y6E0 actuals 实货
1FmqNf:V7I actuarial investigation 精算调查
ST^{?Q actuarial principle 精算原则
C2Af$7c actuarial report 精算师报告
c P (is! Actuarial Society of Hong Kong 香港精算学会
tY $4k26 actuarial valuation 精算师估值
`}&}2k actuary 精算师
,zH\&D $>u ad referendum agreement 暂定协议；有待覆核的协定
N'RUtFqj ad valorem duty 从价税；按值征税
\dc*! Es ad valorem duty system 从价税制
Ewczq1%l: ad valorem fee 从价费
Y^J/jA0\B ad valorem tariff 从价关税
q#!c6 lG additional allowance 额外免税额
E,:E u< additional amount for unexpired risk 未过期风险的额外款额
"+KAYsVtU additional assessable profit 补加应评税利润
/s~&$(d59o additional assessment 补加评税
\I`g[nT| additional commitment 额外承担
e' t1.%w additional commitment vote 额外承担拨款
!mRDzr7 additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
3k?|-j s additional dependent parent allowance 供养父母额外免税额
XYsU)(;j additional provision 额外拨款
]h_V5rdX@ additional stamp duty 附加印花税
]u@`XVEJ additional tax 补加税罚款；补加税款
>qjV(_?F - Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
[i)G:8U adjudged bankrupt 被裁定破产
9jTm g% adjudicated bankrupt 裁定破产人
5!^DKyw: adjudication fee 裁定费；评定印花税额手续费；评估契据费
RI64QD adjudication of bankruptcy 裁定破产；宣告破产
1q;r 4$n adjudication of insolvency 裁定无力偿还债务
05Go*Qv V adjusted actual 经调整的实数；调整后的实数
rA#Ji~ adjusted current assets 经调整的流动资产；调整后的流动资产
Y!L<&
sl adjusted figure 经调整的数字；调整后的数额
G .k\N(l adjusted liabilities 经调整的负债；调整后的负债
[I7([l1Wvd adjusted loss 经调整的亏损；调整后的亏损
#^&.*' z%z adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
66s h r adjusted profit 经调整的利润；调整后的利润
e. ksN adjusted surplus 经调整的盈余额；调整后的盈余额
8 ORr adjusted value 经调整的价值；调整后的价值
5 Dlx]_ adjustment 调整；修订；理算〔保险〕
OLM}en_L adjustment centre 调剂中心
:#zv,U&OC adjustment lag 调整过程的时间差距；调整时差
? 3+>% bO adjustment mechanism 调整机制
:*{\oqFn~$ adjustment of loss 亏损调整
ac??lHtH9 adjustment process 调整过程；调整程序
BY^5z<^. adjustment range 调整幅度
O/2Jz administered exchange rate 受管制汇率
i7(\i2_P Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
C1KO]e > administration expenses 行政费用
-$m?ShDd administration fee 手续费；行政费
^L;k administration in bankruptcy 破产管理
jW!)5(B[A administration order 遗产管理令
&SE+ 7HXw administrator 管理人；遗产管理人
5uufpvah administrator of the estate 遗产管理人
!2Q> admission of debt 债项承认书
b5Pakz=jNM admission of proof 接纳债权证明
9F"Q2^l' advance 放贷款项；垫付款项；预支款项；预付款项
/* yPy? advance account 暂支帐目；预付款帐户
a2N 4Jg@ advance compensation 预付补偿金
4\%XC
F! advance from shareholder 股东垫款
mrz@Y0mgL advance pending reimbursement 预支以待日后付还
:Y ;\1J<b1 advanced economy 先进经济体系
LQrm/)4bF5 advancement 预付；预付财产
Ghpk0ia%d advances warrant 垫款令
,HM~Zs advancing 贷出
[r5 k8TB1 adverse balance 逆差
tug\X adverse exchange 逆汇
*X4$'LSx1 advertisement addressed to shareholders 在报章刊登的致股东通告
|]9Z#lv+I advice for collection 托收通知书
YKsc[~
h advice of drawing 提款通知书；汇票通知书
S0<m><| kl advice of payment 付款通知
Vz,2_QJ Advisory Committee [Securities and Futures Commission]
hu+% X.F4 谘询委员会〔证券及期货事务监察委员会〕
_{5t/^w&! Advisory Committee on Diversification 经济多元化谘询委员会
15 ^5y RXC affidavit 誓章；遗产申报誓章
CAD:if V affidavit of no receipt 述明无收款的誓章
1 9t' affiliate 联号；联营公司；附属公司
Yi+~}YP.E( affiliated company 附属公司；联号；联营公司
!p~K;p, affirmation [estate duty] 非宗教式宣誓〔遗产税〕
L7lRh=D affordability 负担能力
E[RLBO[*n African Development Bank [AfDB] 非洲开发银行
a \PvRW*I after-acquired property 事后取得的财产
M :Aik& after-hours dealing 市后交易
E5b JIC(
after-tax profit 税后盈利；税后利润；税后溢利
p-t*?p
C agency agreement 代理协议
+2+wNFU agency expenses 代理机构的开支
? hQ,'M2 agency fee 代理费
rX<gcntv Agency Law 《代理法》
.5~ W3 v
< agent 代理人；承销人
M% NapK agent of company 公司代理人
@ .fyOyOC agent's fee 代理人费；经纪费
*jF VYg aggregate 总计；总数；总体数字
*t+ E8)qL aggregate amount 总款额；总额
eL+L
{Ac aggregate assets and liabilities 总体资产与负债
nE)|6
aggregate at constant price 按固定价格计算的总体数字
: >t? ^r( aggregate demand 总需求
GC gpe(cQ aggregate gross position 总持仓量
G$D6#/rR aggregate limit 总限额
4U*u H aggregate of salaries tax 合计薪俸税
hsUP5_ aggregate performance 总体表现；总体业绩
E0i_sB~T aggregate supply 总体供应
CF`fn6 aggregate surplus 总盈余
tyLR_@i%% aggregate total 整体总额
\#A=twp aggregate value 总值；合计价值
P00pSRQHD aggregated basis 合计基准
K{&b "Ba1 aggregated net chargeable income 合计应课税入息实额
Xkv+"F=- aggregation 合并计算；合计；总和
Q b|.;_ aggregation of incomes of husband and wife 夫妇入息合并计算
CXs i aggregation of property 财产的总和
&Tf R]. agio 差价；贴水
S}hg*mWn{$ 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》
nd] Av VS Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
] cv|A^ 《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》
0+\~^ Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
ew n/@;E 《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》
|UO1v A@ Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
2.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》
/e5Fx agreement for a settlement 授产协议
jnoFNIW agreement for assignment 转让协议
a'v%bL;H~ agreement for sale 售卖协议；买卖协议
[i '\d} agreement for sale and purchase 买卖协议
DvuL1Me Ko agreement for the payment of interest 支付利息协议
Z0~ }'K agreement for the repayment of money 还款协议
@Yq! agreement of reinsurance 再保险协议
,K'}<dm|x Agricultural Bank of China 中国农业银行
Lu~e^Ul
air passenger departure tax 飞机乘客离境税
GZN@MK*co Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
S %"7`xl airport tax 机场税
)pVxp]EI alcohol duty 酒精税
[\ JZpF alienation 让与；让渡；转让
A/U tf0{3" alimony 生活费；赡养费
n]B)\D+V^ All Ordinaries Index [AOI] 所有普通股指数
^j2:fJOU# all risks 全险；综合险
H\kqmPl& All Sales Record for Stock Market 《股票市场成交报告》
^/Hj^4 ~_U Allied Capital Resources Limited 新联财务有限公司
o4kNDXP#S all-items index [Consumer Price Index] 总指数〔消费物价指数〕
m,u?
^ W allocation letter 拨款信件
>oc7=F<8lS allocation of fund 分配款项；预留款项
Lh &L5p7 allocation of profit 利润分配；溢利分配
} V4 "-;P allocation warrant 拨款令
Ej1 [ry allotment 分配；配股
VmTk4?V4 allotment notice 股份配售通知；配股通知
|jV4]7Luq allotment of shares 股份分配
r)mm8MI!Z allowable 可获宽免；免税的
)N-+, Ms allowable business loss 可扣除的营业亏损
q\[31$i$ allowable expenses 可扣税的支出
@ %z5]w allowance 免税额；津贴；备抵；准备金
l1o dkNf| allowance for debts 债项的免税额
n20H{TA allowance for depreciation by wear and tear 耗损折旧免税额
IBVP4&}x$ allowance for funeral expenses 殡殓费的免税额
WII_s|YSt% allowance for inflation 为通货膨胀而预留的款项；通胀准备金
0 EXAdRR allowance for repairs and outgoings 修葺及支出方面的免税额
mId{f allowance to debtor 给债务人的津贴
lb1(1 |# alteration of capital 资本更改
\Mlj
7.u] alternate trustee 候补受托人
q_f
v1U3 amalgamation 合并
e7L;{+XI ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
yh5KN_W ambit of charges 征税范围；收费范围
Y@.> eS amended valuation 经修订的估值
9GZF39w u American Commodities Exchange 美国商品交易所
d1j v>tu American Express Bank Limited 美国运通银行
/]xd[^ American Stock Exchange 美国证券交易所
j.C C.[$g amortization 摊销
Yb =8\<; amount due from banks 存放银行同业的款项
Pr<?E [ amount due from banks abroad 存放海外银行同业的款项
#U/B,`= > amount due from holding companies 控股公司欠款
[u RsB5 amount due from local banks 存放本港银行同业的款项
g{$&j*Q9 amount due to banks 银行同业的存款
q@(N 38D amount due to banks abroad 海外银行同业的存款
W,agP G\+ amount due to holding companies 控股公司存款
j7-#">YL amount due to local banks 本港银行同业的存款
}qz58]fyx amount due to outport banks 外埠银行同业的存款
;T52 aX amount for note issue 发行纸币的款额
) KRO=~Y amount of bond 担保契据的款额
q #\eL~k amount of consideration 代价款额
n.l p
ena amount of contribution 供款数额
d(a6vEL4 amount of indebtedness 负债款额
Iz{AA- amount of principal of the loan 贷款本金额
72-@!Z0e amount of rates chargeable 应征差饷数额
`hl yN]L amount of share capital 股本额
z|P& 8#txM amount of sums assured 承保款额
cDTDim1F amount of variation 变动幅度
GW
$iK@ amount of vote 拨款数额
0t4i'?? amount payable 应付款额
F" 23>3 amount receivable 应收款额
N&>D/Z;" Amsterdam Stock Exchange 阿姆斯特丹证券交易所
QW2% Gv : analysis 分析
\iVYh l ancillary risk 附属风险
<E\BKC%M annual account 周年帐目；周年帐目报表；年度决算；年结
sZ4H\ annual accounting date 年结日期
|J}~a8 o annual allowance 每年免税额；年积金；年度津贴；年津
3\@6i' annual balance 年度余额
[1vrv(u> annual disposable income 每年可动用收入
NM]6 o annual estimates 周年预算
I3s}t$`y( annual fee 年费
\W@?revK annual general meeting 周年大会
s ox 90o 7 annual growth rate 年增率；每年增长率
\O/=g6w|t} annual long-term supplement 长期个案每年补助金
9) YG)A~< annual pensionable emolument 可供计算退休金的年薪
hG;u8|uT^i annual report 年报
5d4-95[ '_ Annual Report on the Consumer Price Index 《消费物价指数年报》
AARhGx |L< annual return 周年报表；周年申报表；每年报税表格
wOk:Q4OjL Annual Return Rules 《周年报表规则》
$9J"r9@@ annual review of consumer prices 每年消费物价回顾
Y0hL_46> annual roll-forward basis 逐年延展方式
YT:5J %" annual salary 年薪
.HtDcGp annual statement 年度报表；年度决算表
2C8M1^0:Z 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
v OP[ND=T annuitant 年金受益人
*@Qt*f annuity 年金
OQsH,' annuity contract 年金合约
cA L u annuity on human life 人寿年金
Ahebr{u antecedent debt 先前的债项
X>wQYIi ante-dated cheque 倒填日期支票
JqZ%*^O anticipated expenditure 预期开支
6 % ,Q anticipated net profit 预期纯利
9SFiL#1 anticipated revenue 预期收入
LQQhn{[D anti-inflation measure 反通货膨胀措施
):[[Ch_ anti-inflationary stance 反通货膨胀立场
dvj`%?= apparent deficit 表面赤字
54) }^ftY^ apparent financial solvency 表面偿债能力
g{ a0,B/j apparent partner 表面合伙人
uIPR*9~6o application for personal assessment 个人入息课税申请书
$i` YtV application of fund 资金应用
kdo)y(fn@ application to release as liquidator and to destruct the books of accounts and documents
FVpe *] 申请免除清盘人职务及毁灭帐簿与文件
3sw1y appointed actuary 委任精算师
kB:R- St appointed auditor 委任核数师；委任审计师
eeX>SL5'i appointed trustee 委任的受托人
0!z WXKX appointer 委任人
2Vi[qS^ apportioned pro rata 按比例分摊
Z3/ zUtgs apportionment 分配；分摊
HYY|) Wo Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
M>^IQ apportionment formula 分摊方程式
;}PL/L$L6; apportionment of estate duty 遗产税的分摊
N,1wfOE appraisal 估价；评估
T UUBC% appreciable growth 可观增长
3whyIXs appreciable impact 显着影响
d8K^`k+x appreciable increase 可观增长
P"#^i<ut@T appreciation 增值；升值
>pYgF =J appreciation against other currencies 相对其他货币升值
BxG;vS3>*e appreciation of the exchange value of Hong Kong dollar 港元汇值上升
/[-hJ=< Yb appreciation tax 增值税
>ylVES/V appropriation 拨款；拨用；拨付
@GV^ B'}* appropriation account 拨款帐目
YJ0[ BcZ Appropriation Bill 拨款法案
["7}u^z@<+ appropriation-in-aid system 补助拨款办法
:`|, a ( approved assets 核准资产
GQQ!3LwP\O approved basket stock 认可一篮子证券
'F~u \m=E approved budget 核准预算
{J]|mxo approved charitable donation 认可慈善捐款
-_}EQ9Q approved charitable institution 认可慈善机构
R}]F I u approved currency 核准货币；认可货币
- /</7I approved estimates 核准预算
l%IOdco# approved estimates of expenditure 核准开支预算
E5 dXu5+ye approved overseas insurer 核准海外保险人
(o| E@d approved overseas trust company 核准海外信托公司
'K!kJ9o qe approved pooled investment fund 核准汇集投资基金
Q9' p2@Z approved provident fund scheme 认可公积金计划
Aj S5 approved provision 核准拨款
oMVwId f approved redeemable share 核准可赎回股份
j{PX ~/ approved regional stock 认可地区性证券
:8ZxO wwv approved retirement scheme 认可退休金计划
Y `{U45 approved subordinated loan 核准附属贷款
^/+s l-6/F arbitrage 套戥；套汇；套利
g[$B9 0 arbitrageur 套戥者；套汇者
x<l1s arbitrary amount 临时款项
}B5I#Af7 arrangement 措施；安排；协定
PX'LN arrears 欠款
Dz{e@+>M arrears of pay 欠付薪酬
a !IH-XJ2 arrears of revenue 逾期未收税款；逾期未收的帐项
4|(?Wt)5 articles of association 组织章程；组织细则；组织章程细则
j.6kjQN Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
2*| ]#W ascertainment of profit 确定利润
UdG oPzN "Asia Clear" “亚洲结算系统”
GxkG$ B Asia Commercial Bank Ltd. 亚洲商业银行有限公司
(g Z!o_ Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
!2Orklzd1 Asian Development Fund [ADF] 亚洲发展基金
A0XFu}
Asian dollar bond 亚洲美元债券
U,=K_oBAq Asian dollar market 亚洲美元市场
x6t;= Asian dollar rate 亚洲美元利率
|^F-.Z Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
a PC!M4# Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
~g{,W asked price 沽盘；喊价；索价；卖方报价
)=D&NO67Pq assessable income 应评税入息
b>i=",i\ assessable loss 应评税亏损
nqBu C assessable profit 应评税利润
/\#5\dHj assessable value 应评税值
8syo_s C | assessed profit 估定利润
@ K9T )p] assessed value 经评估价值
No 7Q,p assessment 评税；评定；估价；评税单
Y[!a82MTzn assessment number 评税编号；估价编号
]Q3Gj@6 assessment of additional tax 补加税评税
(yP55PC
O$ assessment of performance 业绩评估；实绩评价
3\{Sf /# Assessor 评税主任
,B2 -'O asset price bubbles 资产价格泡沫
zgqw*)C~ asset-backed securities 具资产保证的证券
P 5>CSWy% assets accretion 资产增值
TI>yi ^} assets and liabilities 资产与负债
tX251S assets betterment statement 资产递增表；资产改进表
@>Keu\) assets lending 实物放款；有抵押贷款
h,x] assets of the company passing on the death 死者去世时转移的公司资产
$<v_Vm?6d assets pledged as security for liabilities 用作负债抵押的资产
yShHFlO= assets portfolio 资产投资组合
o$O,#^ assets price 资产价格
`y`x k<q assets quality 资产质素
K\b O[J assets realization 资产变现
jO 55<s94 assets refinancing arrangement 资产再集资安排
{ Fi@| ' assets securitization 资产证券化
RY{tX` assets situated outside Hong Kong 在香港以外地方的资产
h 6* `V assets stripping 削减资产；拆卖资产
q3F5\6aN assets value 资产值
yr>bL"!C A assignee 承让人
Aq!['G assignment 转让；转让书；转让契
mB{{o}'<u assignment of interest 权益转让
PAHlj,n) assignment of letters patent and trade mark 专利证书及商标转让
5-^%\?,x assignment of property 物业转让；物业转让书
NJ>p8P`_k assignment right 转让权
@@wx~|% assignor 转让人
`Vtw Kt* associate 有联系的人；有关连人士；相联者；合伙人；联系人
opMUt,4 Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
FE}!bKh associate member 附属会员
a[n$qPm} associated body corporate 相联法人团体
PQ}%}S7: associated company 相联公司；联属公司
kA__*b}8UK associated corporation 相联法团
6>:~?gs Association of Chartered Certified Accountants [ACCA] [United Kingdom]
Wq(l :W' 公认会计师公会〔英国〕
aLi_Hrb9 Association of Futures Exchange Brokers 香港期货经纪协会
N;'HR) Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
5vf t} f association of underwriters 承保人组织
Eap/7U1Q assumption of control 接管
pFTlhj)1 assurance 担保；保险；转易；转易书
V=& ,^qZ assurance of interest 权益的转易
7E`(8i at 19XX price 按一九ＸＸ年价格计算
d&uTiH? 0 at a discount 按赔价计算；按贴水价格计算；打折扣
mE`qvavP|/ at a premium 按溢价计算；按升水价格计算
9T 2A)a]0 at call 通知付款；按通知
JGcD{R U| at constant market price 按固定市价计算
c 1kxKxE at constant price 按固定价格计算
pYl{:uIPN8 at cost 按成本计算
i ,pN1_- at current market price 按当时市价计算；按现时市价计算
JA(fam~{ at current price 按当时价格计算；按现时价格计算
m SzpRa at factor cost 按要素成本计算；按生产要素成本计算
&_d/ciq1f at money-of-the-day price 按付款当日价格计算
DBJA}Cw at or better 按指定或较佳价位〔买卖指令〕
rAWl0y_m at par 按面值计算；平价
,|X +/|gm at sight 见票即付
>:E* 7 at the close 按收市盘
K\+} q{ at the opening 按开市盘
hNnX-^J<o attestation 见证；见证条款
ZuvPDW% at-the-money option 平价期权
$ [ iT~B$ attorney 受权人；受托代表人
<;cE/W}} attornment 新拥有人承认书
[W$Z60?RR attributable profit 可归属利润
!I5~))E attributable share value 可归属股份价值
Y^2Qxo3"3 Auckland Stock Exchange 奥克兰证券交易所
-
SS r auction 拍卖
B>Cs&}Y! auctioneer 拍卖商
$tCcjB K\ audit 审计；核数
#)0Tt>d6 Audit Commission 审计署
-, Q $ Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
0<@KDlF 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〕
xN3 [Kp audit review 帐目审查
&.Latx Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
*)bd1B# audited account 审计帐目；经审计的帐目
ZSPgci audited annual account 经审计的周年帐目
8.CKH4h audited balance sheet 经审计的资产负债表
zD2.Q%`IM auditor 核数师；核数主任；审计师
-/ UXd4S auditor's certificate 核数师证明书；审计师证明书
_t|G@D{ auditor's report 核数师报告；审计师报告
3G%wZ,)C Aussie bond 澳元债券
LMFK3Gd[ austerity budget 紧缩预算
Fkc x+d Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
LiZdRr Australia All Ordinaries Index 澳洲所有普通股票指数
/z1p/RiX Australian Dollar [AUD] 澳元
kqD*TJA Australian Options Market 澳大利亚期权市场
0AK?{y U Australian Securities Commission 澳洲证券事务监察委员会
4r1<,{gCS Australian Society of Certified Practising Accountants 澳洲执业会计师公会
G; C8Kde Australian Stock Exchange 澳大利亚证券交易所
v._Egk0 Austrian Schilling [ATS] 奥地利先令
]bTzbu@ authentication 认证；鉴证
m']9Q3- authority to purchase 委托购买证；委购书
9jO`gWxV8* authorization 认可；核准；授权；授权书
E+}GxFG-: authorization by direction 指示授权
[J)/Et authorization by instruction 指令授权
^n&]HzT`y authorization by warrant 令状授权
-,QKTxwo> authorization of unit trust 单位信托的认可
]6{(Hjt authorized agent 指定代理人
HKTeqH_: authorized capital 法定资本
-uA 3Y authorized clerk 出市员
R2 }k z. authorized dealer 认可交易商
?}'N_n ys authorized financial institution 认可财务机构
= U4 f}W; authorized fund 认可基金
I %|@ 3=Yc authorized fund house 获授权的基金公司；认可基金公司
h@*lWi2K7 authorized institution 认可机构
:7p9t.R<$h authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
#K=b% ;> authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
nJFk4v4:2 authorized insurer 获授权保险人；获认可承保人
PXw|
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`"a? a5]k authorized person 获授权人
(n=9c%w authorized representative 获授权代表
)|y#O ZHR authorized share capital 法定股本
EXA^!/) automated quotation system 自动报价系统
<7=&DpjI7F Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
EjWgaV 自动交易系统〔香港期货交易所有限公司〕
+J|+es automatic adjustment mechanism 自动调整机制
"\}b!gl$8 automatic adjustment system 自动调整系统
,{k<JA { Automatic Clearing House 自动票据交换所
_
XE;-weE automatic exchange rates accumulation system 自动化汇率累集系统
gaQ[3g Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
di 7A/ B automatic teller machine [ATM] 自动柜员机
HHz;0V4w? autopay 自动转帐
?4^} ;wDb2 available assets 可用资产
L e*`r2 available fiscal reserve 现存财政储备
:<L5sp available profit 可用利润
LU%#m Y Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
"tqnx?pM average 平均；平均数；海损
]k[x9,IU\y average basic salary 平均基本薪金
PPEq6} average consumer expenditure 平均消费开支；一般消费开支
a$d:_,\ " average cost 平均成本
o& ~dGG4J average cost of land production 增辟土地平均成本
C1b*v&1{ average daily turnover 平均每日成交额
z&O#v9.NE| average daily wage rate 平均每日工资率
4S tjj! ew average expenditure pattern 平均开支模式
kP@H G<~ average growth rate 平均增长率
sa*g average net fixed assets 固定资产平均净值
yE#g5V& average of relatives 相对价格平均数
wh%xkXa[ur average price 平均价格
u$C\E<G^ average propensity to consume 平均消费倾向；一般消费倾向
42&v % ;R average propensity to save 平均储蓄倾向；一般储蓄倾向
Pb#P`L7OB average rate 平均率
I!P4(3skAB average revenue 平均收入；平均收益
d PsLZ"I average stock 平均库存；平均存货
(~JwLe@a average yearly rent 平均年租
\wYc1M@7V avoidance of double taxation 避免双重课税
vDsF-u1 avoidance of tax 避税
