A:
:%dIX}F A share Ａ股；甲类股份
!9!kb abatement of tax 减税；减扣免税额
-}lc M ZY ABN AMRO Bank N.V. 荷兰银行
/` 3^?zlu" above-the-line expenditure 线上项目支出；经常预算支出
)p-B@5bb above-the-line receipt 线上项目收入；经常预算收入
r@xMb,!H ABSA Asia Limited 南非联合亚洲有限公司
o b absolute change 绝对数值变更
_jw A_ absolute expenditure 实际开支
kF9T 9 absolute guideline figure 绝对准则数字
uv+ +Kj! absolute interest 绝对权益
3dnL\AqC absolute order of discharge 绝对破产解除令
g& y R - absolute profit margin 绝对利润幅度
|S5N$[ absolute value 实值；绝对值
9})!~r;| absolutely vested interest 绝对既得权益
<By R! Y absorbed cost 已吸收成本；已分摊成本
8t$a8 PE absorption 吸收；分摊；合并
t5z6{` absorption rate 吸收率；摊配率；分摊率
` L(AvSR ACB Finance Limited 亚洲商业财务有限公司
O j kbv acceptable form of reciprocity 合理的互惠条件
^|6%~jkD5 acceptable rate 适当利率；适当汇率
^@
GE1 acceptance agreement 承兑协议
e&C(IEZ/N; acceptance for honour 参加承兑
w#Y <~W& acceptor 承兑人；接受人；受票人
)$/Gh&1G acceptor for honour 参加承兑人
2&E1) ^ accident insurance 意外保险
!8"516!d|p Accident Insurance Association of Hong Kong 香港意外保险公会
H}NW? accident insurance scheme 意外保险计划
ExDH@Lb accident year basis 意外年度基准
Jy 'ge4]3 accommodation 通融；贷款
\o^M ,yI accommodation bill 通融票据；空头票据
eH2.,wY1 accommodation party 汇票代发人
}N_9&I account balance 帐户余额；帐户结余
_/"m0 /, account book 帐簿
uc?QS~H&w account collected in advance 预收款项
k;p:P ?s5Y account current book 往来帐簿
H1uNlPT account of after-acquired property 事后取得的财产报告
MOJ-q3H^W account of defaulter 拖欠帐目
6&=xu|M<x= account payable 应付帐款
"HW~|M7>( account payee only [A/C payee only] 只可转帐；存入收款人帐户
pa&*n=&cL account receivable 应收帐款
Aa;R_Jz account receivable report 应收帐款报表
l1~>{:mq account statement 结单；帐单；会计财务报表
4WnB{9
i`I account title 帐户名称；会计科目
R/
7G accountant's report 会计师报告
"t+VF 4r Accountant's Report Rules 会计师报告规则
slEsSR'J] accounting and auditing procedure 会计与审计程序；会计与核数程序
uG\ +`[-{0 Accounting Arrangements 《会计安排》
E+$vIYq:W accounting basis 会计基础
(=${@=!z accounting by Official Receiver 破产管理署署长呈交的帐目
Sd.i1w & Accounting Circular 《会计通告》
WigC' accounting class 会计类别
>JFAE5tj&2 accounting date 记帐日期；会计结算日期
#F5O>9hA accounting for money 款项核算
^5biD9>M Accounting Officer 会计主任
}%E Q accounting period 会计报告期；会计期
Hw34wQX accounting policy 会计政策；会计方针
Tx35~Z`0 accounting practice 会计惯例
\xk`o5 /{ accounting principle 会计准则
guv)[:cd; accounting record 会计记录
,MwwA@,9- accounting report 会计报告
:N#gNtC)b Accounting Services Branch [Treasury] 会计事务部〔库务署〕
@b2{'#9]} Accounting Society of China 中国会计学会
^3QHB1I accounting statement 会计报表
+/q%29-k accounting system 会计制度；会计系统
$Q1:>i@I|g accounting transaction 会计事项；帐务交易
x+( h#+F accounting treatment 会计处理
Z>Nr"7k accounting year 会计年度
,,oiL accretion 增值；添加
'DlY8rEGP accrual 应计项目；应累算数目
(F_Wys=6 accrual basis 应计制；权责发生制
:{ C#<g` accrual basis accounting 应计制会计；权责发生制会计
GVZ/`^ndM accrue 应累算；应计
|_a E~_ accrued benefit 应累算利益
KYVB=14 accrued charges 应计费用
DY ?`Y%" accrued cumulative preference share dividend 应累算的累积优先股股息
]j0v.[SX accrued expenses 应累算费用
I ms?^`N
accrued interest payable 应付利息；应计未付利息
bT>%
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8QDRlF:;< accrued right 累算权益
~=P&wBnJ accruing profit 应累算的利润
j& f-yc'i- accumulated fiscal reserve 累积财政储备
xfqgK D> accumulated profit 累积利润；滚存溢利
"8VCXD accumulated reserve 累积储备
gOa'o< accumulation of surplus income 累积收益盈余
PdJtJqA8h\ acquired assets 既得资产
}:YS$'by acquisition 收购；购置；取得
JP9eNc[ acquisition cost 购置成本
Z~$=V:EA? acquisition expenses 购置费用
wQ[~7 ,o acquisition of 100% interest 收购全部股权
b mZRCvW>A acquisition of control 取得控制权
5bGV91 acquisition of fixed assets 购置固定资产
{ Q^P< acquisition of shell “买壳”
]*U\ gm% acquisition price 收购价
D M{ 7x77 act of God 天灾
lu_ y 9o^ acting partner 执事合伙人
D0 =D8P}H: active market 买卖活跃的市场；交投畅旺的市场；旺市
=ji p* E^ active partner 积极参与的合伙人
,JRYG<O_T active trading 交投活跃
e{Pgz0sO Q actual circulation 实际流通
L.lm bx n actual cost 实际成本
R3wK@D actual expenditure 实际开支；实际支出
~m y \{q actual income 实际入息；实际收入；实际收益
!Pt| Hk dr actual market 现货市场
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wp<Y actual price 现货价；实际价格
4(2}O-~ actual profit 实际利润
sN 1x|pkN actual quotation 实盘；实际价位；实际报价
=w0Rq~ actual year basis 按实际年度计算
O9oVx4= actuals 实货
83:m 7; actuarial investigation 精算调查
}Gr5TDiV0\ actuarial principle 精算原则
Jg3}U j2By actuarial report 精算师报告
ow]S 3[07 Actuarial Society of Hong Kong 香港精算学会
2pH2s\r<UJ actuarial valuation 精算师估值
3Z NYR' actuary 精算师
):jK sP
, ad referendum agreement 暂定协议；有待覆核的协定
EUmQn 8 ad valorem duty 从价税；按值征税
.Ff; St ad valorem duty system 从价税制
7* d}6\
% ad valorem fee 从价费
ho
?.\J q ad valorem tariff 从价关税
-MJ6~4k2 additional allowance 额外免税额
lh3%2 Dq$ additional amount for unexpired risk 未过期风险的额外款额
^%|{>Mz;c additional assessable profit 补加应评税利润
#Qc[W +% additional assessment 补加评税
f8_5.vlw additional commitment 额外承担
YMad]_XOP additional commitment vote 额外承担拨款
Q<P],}?: additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
] 3xnq< additional dependent parent allowance 供养父母额外免税额
fXvJ3w( additional provision 额外拨款
"m0 >u,HmI additional stamp duty 附加印花税
S *? 'y additional tax 补加税罚款；补加税款
aePhtQF Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
oHB51< } adjudged bankrupt 被裁定破产
K &<bn22 adjudicated bankrupt 裁定破产人
lyfL k BF adjudication fee 裁定费；评定印花税额手续费；评估契据费
"T?% 4^:g adjudication of bankruptcy 裁定破产；宣告破产
cIK-VmO adjudication of insolvency 裁定无力偿还债务
7EOn4I2@[ adjusted actual 经调整的实数；调整后的实数
q0 jzng adjusted current assets 经调整的流动资产；调整后的流动资产
C0z E<fl adjusted figure 经调整的数字；调整后的数额
<a2t"rc adjusted liabilities 经调整的负债；调整后的负债
V /$qD adjusted loss 经调整的亏损；调整后的亏损
8V`r*:\ adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
oa t*ORL adjusted profit 经调整的利润；调整后的利润
'g^;_=^G adjusted surplus 经调整的盈余额；调整后的盈余额
9
Bz ~3 adjusted value 经调整的价值；调整后的价值
M' " S: adjustment 调整；修订；理算〔保险〕
ueZ `+g~gg adjustment centre 调剂中心
5[]7baO)h1 adjustment lag 调整过程的时间差距；调整时差
k4'rDJfB adjustment mechanism 调整机制
ZGSb&!Ke adjustment of loss 亏损调整
R0_ %M adjustment process 调整过程；调整程序
X3%7VFy9 adjustment range 调整幅度
U%"c@% B0 administered exchange rate 受管制汇率
[{ K$sd Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
F=Z|Ji# administration expenses 行政费用
?Q=" w5OOD administration fee 手续费；行政费
8<Asg2]6 administration in bankruptcy 破产管理
-uqJ~g D administration order 遗产管理令
Hwklk9U administrator 管理人；遗产管理人
[IF3 ,C administrator of the estate 遗产管理人
'{QbjG%<P admission of debt 债项承认书
4Wk/^*? admission of proof 接纳债权证明
#q9jF W8 advance 放贷款项；垫付款项；预支款项；预付款项
zPWG^ advance account 暂支帐目；预付款帐户
>1T=Aw2Z. advance compensation 预付补偿金
C]K@SN$ advance from shareholder 股东垫款
2TmQaDu%b advance pending reimbursement 预支以待日后付还
{jcrTjmxe advanced economy 先进经济体系
[m Jc c advancement 预付；预付财产
aN}yS=(Ff advances warrant 垫款令
L qMH]W advancing 贷出
]MfT5#(6h adverse balance 逆差
PZKKbg2 S adverse exchange 逆汇
ox{)O/aj advertisement addressed to shareholders 在报章刊登的致股东通告
H5S>|"`e`e advice for collection 托收通知书
Q*ZqY advice of drawing 提款通知书；汇票通知书
Z9cch- u~ advice of payment 付款通知
@ T'!;) Advisory Committee [Securities and Futures Commission]
Dh BUMDoB 谘询委员会〔证券及期货事务监察委员会〕
.8uJ%'$) Advisory Committee on Diversification 经济多元化谘询委员会
ce.'STm= affidavit 誓章；遗产申报誓章
(\e,,C%; affidavit of no receipt 述明无收款的誓章
W=&\d`><k affiliate 联号；联营公司；附属公司
HtgVD~[] affiliated company 附属公司；联号；联营公司
8TD:~ee affirmation [estate duty] 非宗教式宣誓〔遗产税〕
;iy]mPd affordability 负担能力
`8\ _ ]w0 African Development Bank [AfDB] 非洲开发银行
/P<RYA~ after-acquired property 事后取得的财产
%L=ro qz after-hours dealing 市后交易
_' Xt after-tax profit 税后盈利；税后利润；税后溢利
R4 ;^R agency agreement 代理协议
]BP"$rs agency expenses 代理机构的开支
F]N9ZWn / agency fee 代理费
>#Y8#-$z c Agency Law 《代理法》
%g^dB M# agent 代理人；承销人
k+ 5:fB)z agent of company 公司代理人
"uDLty?*k agent's fee 代理人费；经纪费
K8XX O " aggregate 总计；总数；总体数字
;}#tm9S; aggregate amount 总款额；总额
8O qG{jmG aggregate assets and liabilities 总体资产与负债
WO/;o0{d\9 aggregate at constant price 按固定价格计算的总体数字
<@.f # aggregate demand 总需求
U`ey7
aggregate gross position 总持仓量
,oT?-PC$z aggregate limit 总限额
LUna stA^ aggregate of salaries tax 合计薪俸税
Vx;f/CH3! aggregate performance 总体表现；总体业绩
Bbz#$M!: aggregate supply 总体供应
U O Y M aggregate surplus 总盈余
lfOF]Kiqr aggregate total 整体总额
5 ]:fkx aggregate value 总值；合计价值
D0 6'" aggregated basis 合计基准
@C0{m7q aggregated net chargeable income 合计应课税入息实额
) 2wof( aggregation 合并计算；合计；总和
I?c# T Rm aggregation of incomes of husband and wife 夫妇入息合并计算
Y\(Q aggregation of property 财产的总和
q{ n~v>wU agio 差价；贴水
{ .B^ 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》
Fx~= mYU Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
cR 4xy26s 《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》
Q%o ]&Hdn Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
,+3l9F uQ 《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》
KRd.Ubs - Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
lRi-?I| ~9 《香港政府和大韩民国政府关于相互促进和保护投资协定》
)a .w4dH agreement for a settlement 授产协议
;26a8g( agreement for assignment 转让协议
O(!J ^J3_z agreement for sale 售卖协议；买卖协议
36,qh.LK n agreement for sale and purchase 买卖协议
(~?P7RnU% agreement for the payment of interest 支付利息协议
@`G_6 <.` agreement for the repayment of money 还款协议
tQ< ou, agreement of reinsurance 再保险协议
T) 6p,l Agricultural Bank of China 中国农业银行
BEPeK air passenger departure tax 飞机乘客离境税
;Z-xum{ Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
3v
:PB mE airport tax 机场税
B'"C?d<7 alcohol duty 酒精税
wA|m/SZx alienation 让与；让渡；转让
0R\lm<& alimony 生活费；赡养费
)}\jbh>RH All Ordinaries Index [AOI] 所有普通股指数
;hA>?o_i( all risks 全险；综合险
^&am ]W;T All Sales Record for Stock Market 《股票市场成交报告》
R9f*&lj Allied Capital Resources Limited 新联财务有限公司
- U!:. all-items index [Consumer Price Index] 总指数〔消费物价指数〕
NC)I u allocation letter 拨款信件
TFb9gOTJ allocation of fund 分配款项；预留款项
51;V#@CsQ allocation of profit 利润分配；溢利分配
X@:pys 8@ allocation warrant 拨款令
9n]z h- allotment 分配；配股
mg[=~&J^ allotment notice 股份配售通知；配股通知
PEW^Vl-6q allotment of shares 股份分配
W&q ]bi@C allowable 可获宽免；免税的
-^=gQ7f9 allowable business loss 可扣除的营业亏损
~b+4rYNxU_ allowable expenses 可扣税的支出
4.$ <o/M allowance 免税额；津贴；备抵；准备金
i64 a]= allowance for debts 债项的免税额
*F1!=:&s allowance for depreciation by wear and tear 耗损折旧免税额
w(U-6uA allowance for funeral expenses 殡殓费的免税额
8`Q8Mct$< allowance for inflation 为通货膨胀而预留的款项；通胀准备金
q]T {g*lT allowance for repairs and outgoings 修葺及支出方面的免税额
cx_ FtD allowance to debtor 给债务人的津贴
3+@ p alteration of capital 资本更改
/B.\ 6 alternate trustee 候补受托人
):;
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>KH.~Jfy ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
?D zKqsS' ambit of charges 征税范围；收费范围
x* *]@v"g amended valuation 经修订的估值
S75wtz )e American Commodities Exchange 美国商品交易所
hn{]Q@(I American Express Bank Limited 美国运通银行
>0~| iRySi American Stock Exchange 美国证券交易所
m{9m.~d amortization 摊销
\< <u amount due from banks 存放银行同业的款项
1q0DOf]!T amount due from banks abroad 存放海外银行同业的款项
d@#! ,P5 ` amount due from holding companies 控股公司欠款
bccJVwXv amount due from local banks 存放本港银行同业的款项
\-a^8{.^E amount due to banks 银行同业的存款
xPWzm
hF amount due to banks abroad 海外银行同业的存款
!*HH5qh6 amount due to holding companies 控股公司存款
TUHC[#Vb? amount due to local banks 本港银行同业的存款
!(~eeE}|lM amount due to outport banks 外埠银行同业的存款
W(Z_ac^e[ amount for note issue 发行纸币的款额
j$'L-kK+ amount of bond 担保契据的款额
kE;h[No&K amount of consideration 代价款额
Y*/:IYr` amount of contribution 供款数额
3? iRf6;n amount of indebtedness 负债款额
E;.<'t> amount of principal of the loan 贷款本金额
<^snS,06 amount of rates chargeable 应征差饷数额
_eb:"(m amount of share capital 股本额
q4'szDYO2 amount of sums assured 承保款额
fw$/@31AP? amount of variation 变动幅度
;wwhW|A amount of vote 拨款数额
8!2NZOZOS amount payable 应付款额
9\ZlRYnc= amount receivable 应收款额
Y f:xM>.% Amsterdam Stock Exchange 阿姆斯特丹证券交易所
};6[Byf analysis 分析
nAPSs]D ancillary risk 附属风险
{G&*\5W annual account 周年帐目；周年帐目报表；年度决算；年结
$ "1Unu&P annual accounting date 年结日期
Aw9se"d annual allowance 每年免税额；年积金；年度津贴；年津
z )s{>^D annual balance 年度余额
W+36"?*k 3 annual disposable income 每年可动用收入
Q ]]}8l2 annual estimates 周年预算
<@6K( annual fee 年费
3 >Y G annual general meeting 周年大会
|T L&#U annual growth rate 年增率；每年增长率
1DVu`<OXcH annual long-term supplement 长期个案每年补助金
xS?[v &"2 annual pensionable emolument 可供计算退休金的年薪
^ZV1Ev8T6 annual report 年报
(7^5jo[D Annual Report on the Consumer Price Index 《消费物价指数年报》
1"? 3l`i annual return 周年报表；周年申报表；每年报税表格
Sm(X/P=z Annual Return Rules 《周年报表规则》
J}U); A annual review of consumer prices 每年消费物价回顾
:tU&d(8 annual roll-forward basis 逐年延展方式
-9TNU7 ^ annual salary 年薪
\H|tc#::{ annual statement 年度报表；年度决算表
d/5i4g[q 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
/.B7y( annuitant 年金受益人
x O?w 8 *d annuity 年金
8oiO:lyLSt annuity contract 年金合约
p vone,y2 annuity on human life 人寿年金
kx&Xk0F_g antecedent debt 先前的债项
IaMZPl ante-dated cheque 倒填日期支票
XgL-t~_ anticipated expenditure 预期开支
p xP ,cS anticipated net profit 预期纯利
]D_"tQ?i anticipated revenue 预期收入
bC*( ,n<' anti-inflation measure 反通货膨胀措施
6-#<*Pg anti-inflationary stance 反通货膨胀立场
(3a]#`Q apparent deficit 表面赤字
OXcQMVa
6 apparent financial solvency 表面偿债能力
k+# 6 apparent partner 表面合伙人
;D.a |(Q application for personal assessment 个人入息课税申请书
le60b @2G0 application of fund 资金应用
gP%S{<.? application to release as liquidator and to destruct the books of accounts and documents
>xrO W`p ] 申请免除清盘人职务及毁灭帐簿与文件
D=Ia$O 0. appointed actuary 委任精算师
?.Mw appointed auditor 委任核数师；委任审计师
ERD( qL.J appointed trustee 委任的受托人
r+%:rFeX appointer 委任人
2..b/ apportioned pro rata 按比例分摊
s jl( apportionment 分配；分摊
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VWTRG Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
$>Md]/I8 apportionment formula 分摊方程式
Il t!O^ apportionment of estate duty 遗产税的分摊
q "BM*:W appraisal 估价；评估
Wm ri% appreciable growth 可观增长
>%Rb}Ki4 appreciable impact 显着影响
.m%/JquMFM appreciable increase 可观增长
E57:ap)/ appreciation 增值；升值
M~% ~y`D^ appreciation against other currencies 相对其他货币升值
"< [ 'W( appreciation of the exchange value of Hong Kong dollar 港元汇值上升
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yFR{j appreciation tax 增值税
qJV2x.! appropriation 拨款；拨用；拨付
'YQ^K`lV appropriation account 拨款帐目
;Z>u]uK4+ Appropriation Bill 拨款法案
1 EE4N\ appropriation-in-aid system 补助拨款办法
3sr> ?/>: approved assets 核准资产
`;KU^dH approved basket stock 认可一篮子证券
u@QP<[f
approved budget 核准预算
aY`qb Jy approved charitable donation 认可慈善捐款
MI8f(ZJK5 approved charitable institution 认可慈善机构
ZqT8G approved currency 核准货币；认可货币
qyi5j0)W approved estimates 核准预算
B=)&43)\ approved estimates of expenditure 核准开支预算
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qn approved overseas insurer 核准海外保险人
DD 8uG`< approved overseas trust company 核准海外信托公司
Cg{V"B: approved pooled investment fund 核准汇集投资基金
9vIqGz-o approved provident fund scheme 认可公积金计划
lO^Ly27 approved provision 核准拨款
y[QQopy4: approved redeemable share 核准可赎回股份
2stBW5v3 approved regional stock 认可地区性证券
((K NOa5 approved retirement scheme 认可退休金计划
<zd_-Ysn approved subordinated loan 核准附属贷款
cyYsz'i m arbitrage 套戥；套汇；套利
X S:W{tL! arbitrageur 套戥者；套汇者
X} "Ic@8 arbitrary amount 临时款项
"rxhS;
R1> arrangement 措施；安排；协定
/mS |Byx arrears 欠款
kp F") 0qr arrears of pay 欠付薪酬
%LI[+#QE arrears of revenue 逾期未收税款；逾期未收的帐项
z}Y23W&sX articles of association 组织章程；组织细则；组织章程细则
3B *b d Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
4)- ?1?) ascertainment of profit 确定利润
V yy;mEBg "Asia Clear" “亚洲结算系统”
KmF" Ccc Asia Commercial Bank Ltd. 亚洲商业银行有限公司
,q9nH ZG^ Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
OYnxEdo7 Asian Development Fund [ADF] 亚洲发展基金
o>Fc.$ngZ Asian dollar bond 亚洲美元债券
RWyDX_z#< Asian dollar market 亚洲美元市场
Vo1,{" k Asian dollar rate 亚洲美元利率
s?-@8.@ Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
] oOSL=~c Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
x? 10^~R asked price 沽盘；喊价；索价；卖方报价
%63zQFk assessable income 应评税入息
h"C7l#u assessable loss 应评税亏损
#>O!N assessable profit 应评税利润
2 pr #qh8 assessable value 应评税值
7Iz%Jty assessed profit 估定利润
d7, ZpHt assessed value 经评估价值
Hlh`d N assessment 评税；评定；估价；评税单
R'Gka1v assessment number 评税编号；估价编号
8{0=tOXx{ assessment of additional tax 补加税评税
d6(R-k#B assessment of performance 业绩评估；实绩评价
l]g
/rs Assessor 评税主任
\\ZR~f!< asset price bubbles 资产价格泡沫
Rgstk/1 asset-backed securities 具资产保证的证券
TRLz> m Q assets accretion 资产增值
-4 *94< assets and liabilities 资产与负债
fEv`iXZG assets betterment statement 资产递增表；资产改进表
31VDlcn E assets lending 实物放款；有抵押贷款
t W ^oa assets of the company passing on the death 死者去世时转移的公司资产
gu1:%raXd assets pledged as security for liabilities 用作负债抵押的资产
Sh P&ss assets portfolio 资产投资组合
X283 . ? assets price 资产价格
&^q!,7.J assets quality 资产质素
c:*[HO\ assets realization 资产变现
[A DSGnw assets refinancing arrangement 资产再集资安排
9_=0:GH k assets securitization 资产证券化
W|2o^ V assets situated outside Hong Kong 在香港以外地方的资产
4*`AYx( assets stripping 削减资产；拆卖资产
MWGs:tpL4 assets value 资产值
Z--A:D> assignee 承让人
d+ca GpaR assignment 转让；转让书；转让契
9\dpJ\ assignment of interest 权益转让
R #f *QXv assignment of letters patent and trade mark 专利证书及商标转让
n'?AZ4&z assignment of property 物业转让；物业转让书
j\I{ pW- assignment right 转让权
mB\)Q J.% assignor 转让人
xYmh{Vc8 associate 有联系的人；有关连人士；相联者；合伙人；联系人
-RLY.@'d-M Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
%w$\v"^_Y associate member 附属会员
D,3Kx ^ associated body corporate 相联法人团体
s0zN#'o] associated company 相联公司；联属公司
E{wnhsl{ associated corporation 相联法团
sn!E$ls3O Association of Chartered Certified Accountants [ACCA] [United Kingdom]
Q1 t-Z; X 公认会计师公会〔英国〕
kT@m*Etr { Association of Futures Exchange Brokers 香港期货经纪协会
D PWt=IFU Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
l1 M
% association of underwriters 承保人组织
AfAlDM' assumption of control 接管
h0cdRi assurance 担保；保险；转易；转易书
LL0Y$pHV assurance of interest 权益的转易
K'6NW:zp~ at 19XX price 按一九ＸＸ年价格计算
OfE>8*RI4 at a discount 按赔价计算；按贴水价格计算；打折扣
Hto R N^9 at a premium 按溢价计算；按升水价格计算
bHKTCPf at call 通知付款；按通知
$yn7XonS at constant market price 按固定市价计算
(yJY / | at constant price 按固定价格计算
U}yq*$N at cost 按成本计算
e7_.Xr~[ at current market price 按当时市价计算；按现时市价计算
u# TNW. at current price 按当时价格计算；按现时价格计算
'9ki~jt f= at factor cost 按要素成本计算；按生产要素成本计算
a<NZ C at money-of-the-day price 按付款当日价格计算
W>E/LBpE4 at or better 按指定或较佳价位〔买卖指令〕
\ 4`:~c at par 按面值计算；平价
K]{x0A at sight 见票即付
@%^JB at the close 按收市盘
#NyfE|MKBC at the opening 按开市盘
DXa! "ZU attestation 见证；见证条款
i-jrF 6& at-the-money option 平价期权
,<CFjtelO attorney 受权人；受托代表人
6*aU^#Hz6 attornment 新拥有人承认书
=,Zkg(M attributable profit 可归属利润
hl/) 1sOIR attributable share value 可归属股份价值
F HK{cE Auckland Stock Exchange 奥克兰证券交易所
q+Ec|Xd
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+QW | 8b auctioneer 拍卖商
'=WPi_Z5:C audit 审计；核数
FUO 9jX Audit Commission 审计署
w-j^jU>< 3 Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
m ?e::W 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〕
c%+_~iBUN audit review 帐目审查
o#Viz: Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
<G_71J`MLC audited account 审计帐目；经审计的帐目
z k;'`@7 audited annual account 经审计的周年帐目
5Ic'6AIz audited balance sheet 经审计的资产负债表
@ * <`*W auditor 核数师；核数主任；审计师
'PqKb%B| auditor's certificate 核数师证明书；审计师证明书
~Fe$ /*v auditor's report 核数师报告；审计师报告
<-h[I&." Aussie bond 澳元债券
{y%|Io`P austerity budget 紧缩预算
1a ]P+-@u[ Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
J*Q+$Ai~ Australia All Ordinaries Index 澳洲所有普通股票指数
%Q080Ltet Australian Dollar [AUD] 澳元
?8/T#ox Australian Options Market 澳大利亚期权市场
hh[ @q*C Australian Securities Commission 澳洲证券事务监察委员会
!{+a2wi Australian Society of Certified Practising Accountants 澳洲执业会计师公会
1\X_B `xwD Australian Stock Exchange 澳大利亚证券交易所
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#FJM2Xk Austrian Schilling [ATS] 奥地利先令
jX; $g>P authentication 认证；鉴证
iBt<EM]U/ authority to purchase 委托购买证；委购书
4M )oA|1w authorization 认可；核准；授权；授权书
$vLGX>H authorization by direction 指示授权
98rO]rg authorization by instruction 指令授权
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authorization by warrant 令状授权
Gspb\HJ^ authorization of unit trust 单位信托的认可
d6XdN authorized agent 指定代理人
j0~ dJ# authorized capital 法定资本
8xb({e4 authorized clerk 出市员
0B]c`$"aD authorized dealer 认可交易商
rNoCmNm authorized financial institution 认可财务机构
?dy t!>C authorized fund 认可基金
4[
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5 D < authorized institution 认可机构
MAc jWb~ f authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
~ ='}(Fg: authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
v[\Z^pccgj authorized insurer 获授权保险人；获认可承保人
XE$;Z'Qhjm authorized investment 特准投资项目
%%T?LRv authorized person 获授权人
_)Ad%LPsd7 authorized representative 获授权代表
^Z+p_;J$p authorized share capital 法定股本
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y&yK*w automated quotation system 自动报价系统
GO UO Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
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V4@nv 自动交易系统〔香港期货交易所有限公司〕
aQj"FUL automatic adjustment mechanism 自动调整机制
p Hzl/b8 automatic adjustment system 自动调整系统
v[\GhVb Automatic Clearing House 自动票据交换所
{yFM Y?6rf automatic exchange rates accumulation system 自动化汇率累集系统
^8=e8O Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
*pYawT automatic teller machine [ATM] 自动柜员机
i3v g7V. autopay 自动转帐
y S.)l available assets 可用资产
C'6c, available fiscal reserve 现存财政储备
e8 c.&j3m available profit 可用利润
bH g 0,N Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
%F87"v~ average 平均；平均数；海损
2i$_ ,[fi average basic salary 平均基本薪金
Zf ibHivz average consumer expenditure 平均消费开支；一般消费开支
pN{XGkX. average cost 平均成本
k{
$,FQ4 average cost of land production 增辟土地平均成本
6~O;t'd average daily turnover 平均每日成交额
lE8(BWzw average daily wage rate 平均每日工资率
z
.+J\ average expenditure pattern 平均开支模式
# G\Ae:O average growth rate 平均增长率
a/n~#5- average net fixed assets 固定资产平均净值
ETm :KbS average of relatives 相对价格平均数
~g}blv0q+B average price 平均价格
lXRB"z average propensity to consume 平均消费倾向；一般消费倾向
MM*9Q`cB average propensity to save 平均储蓄倾向；一般储蓄倾向
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<N% average rate 平均率
T>irW( average revenue 平均收入；平均收益
cv_t2m average stock 平均库存；平均存货
R(s[JH(& average yearly rent 平均年租
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R[! avoidance of double taxation 避免双重课税
I2gSgv% avoidance of tax 避税
