A:
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8 B_{ A share Ａ股；甲类股份
B6As,)RjD: abatement of tax 减税；减扣免税额
UWJ8a mA ABN AMRO Bank N.V. 荷兰银行
V`d,qn)i above-the-line expenditure 线上项目支出；经常预算支出
S_4?K)n # above-the-line receipt 线上项目收入；经常预算收入
~ 'H ]jN ABSA Asia Limited 南非联合亚洲有限公司
$}q2 3 absolute change 绝对数值变更
LTCb @L{^i absolute expenditure 实际开支
x8\?}UnB absolute guideline figure 绝对准则数字
fLD, 5SN absolute interest 绝对权益
c(E{6g? absolute order of discharge 绝对破产解除令
]BZA:dd.G absolute profit margin 绝对利润幅度
=tn)}Y.<e absolute value 实值；绝对值
N7QK>
"a absolutely vested interest 绝对既得权益
\ gGW8Q ; absorbed cost 已吸收成本；已分摊成本
KV aiugQ absorption 吸收；分摊；合并
S-b/ S5 absorption rate 吸收率；摊配率；分摊率
TR`U-= jH, ACB Finance Limited 亚洲商业财务有限公司
be Ga#JH, acceptable form of reciprocity 合理的互惠条件
|\t-g" ~sN acceptable rate 适当利率；适当汇率
b<ZIWfs acceptance agreement 承兑协议
uEP*iPLD@ acceptance for honour 参加承兑
^j7Vt2- acceptor 承兑人；接受人；受票人
4G 0m\[Du acceptor for honour 参加承兑人
|O+H[;TB6 accident insurance 意外保险
+oML&g-g_ Accident Insurance Association of Hong Kong 香港意外保险公会
o4,6. 1} accident insurance scheme 意外保险计划
EU;9 *W< accident year basis 意外年度基准
(@VMH !3 accommodation 通融；贷款
vF+7V*< accommodation bill 通融票据；空头票据
P=Jo+4O accommodation party 汇票代发人
<w9JRpFY account balance 帐户余额；帐户结余
= zPCrEk0 account book 帐簿
)m)-o4c account collected in advance 预收款项
g2ixx+`?|: account current book 往来帐簿
djG*YM\B account of after-acquired property 事后取得的财产报告
^|(LAjet account of defaulter 拖欠帐目
UHkMn account payable 应付帐款
5 PJhEB account payee only [A/C payee only] 只可转帐；存入收款人帐户
A,<E\ account receivable 应收帐款
i$#;Kpb`^ account receivable report 应收帐款报表
*#|&JIEsi account statement 结单；帐单；会计财务报表
'KL0@l account title 帐户名称；会计科目
Eyqa?$R accountant's report 会计师报告
CwzZ8.o$i Accountant's Report Rules 会计师报告规则
tw/dD + accounting and auditing procedure 会计与审计程序；会计与核数程序
m dg8,n Accounting Arrangements 《会计安排》
6;d*r$0Fc accounting basis 会计基础
+ GN(Ug'R accounting by Official Receiver 破产管理署署长呈交的帐目
tSUEZ62EY Accounting Circular 《会计通告》
M
FMs[+2_o accounting class 会计类别
"+nR GEs6 accounting date 记帐日期；会计结算日期
4e7-0}0 accounting for money 款项核算
ksUcx4;a@F Accounting Officer 会计主任
d&Zpkbh" accounting period 会计报告期；会计期
'<)n8{3Q5w accounting policy 会计政策；会计方针
L`TLgH&?R accounting practice 会计惯例
&
J'idYD accounting principle 会计准则
WE# ^a6 accounting record 会计记录
!9e=_mY accounting report 会计报告
`/+>a8 Accounting Services Branch [Treasury] 会计事务部〔库务署〕
i1d'nxk6 Accounting Society of China 中国会计学会
]s'as9s9 accounting statement 会计报表
Ll' t>) accounting system 会计制度；会计系统
+Kc accounting transaction 会计事项；帐务交易
nR~@#P\ accounting treatment 会计处理
(5YM?QAd accounting year 会计年度
(%6P0* accretion 增值；添加
?l{nk5,?-Y accrual 应计项目；应累算数目
,&.! ?0+ accrual basis 应计制；权责发生制
!f [_+CD accrual basis accounting 应计制会计；权责发生制会计
PC8Q"O accrue 应累算；应计
]_g U#,8
accrued benefit 应累算利益
K69'6?# accrued charges 应计费用
mq.`X:e accrued cumulative preference share dividend 应累算的累积优先股股息
dZ@63a>>@ accrued expenses 应累算费用
[9L:),&u
accrued interest payable 应付利息；应计未付利息
wwZ ,;\ accrued interest receivable 应收利息；应计未收利息
ouQ T accrued right 累算权益
~36!?&eA8 accruing profit 应累算的利润
U i W > J accumulated fiscal reserve 累积财政储备
=dKtV .L accumulated profit 累积利润；滚存溢利
#;yZ accumulated reserve 累积储备
N4!O.POP accumulation of surplus income 累积收益盈余
F$]Pk |, acquired assets 既得资产
8nV+e~ -w acquisition 收购；购置；取得
Jn ov<+ acquisition cost 购置成本
4D4j7 acquisition expenses 购置费用
_Fl9>C"u acquisition of 100% interest 收购全部股权
Vc Z3
X4/ acquisition of control 取得控制权
$U ~]=.n acquisition of fixed assets 购置固定资产
P JH& acquisition of shell “买壳”
8l`*]1.W< acquisition price 收购价
ON(kt3.h act of God 天灾
;e *!S}C, acting partner 执事合伙人
^
Ze=uP active market 买卖活跃的市场；交投畅旺的市场；旺市
g($2Dk_F2 active partner 积极参与的合伙人
O\ r0bUPE active trading 交投活跃
f-Z/t fC actual circulation 实际流通
{`@G+JV~Jw actual cost 实际成本
4kx
N<] actual expenditure 实际开支；实际支出
b>ySv actual income 实际入息；实际收入；实际收益
=Xr.'(U actual market 现货市场
JWxwJex actual price 现货价；实际价格
ym1Y4, actual profit 实际利润
P& Vv /D actual quotation 实盘；实际价位；实际报价
8":Q)9;% actual year basis 按实际年度计算
|sE'XT4ag actuals 实货
w}L[u
r;I_ actuarial investigation 精算调查
+ Z P7{% actuarial principle 精算原则
5{,<j\#L actuarial report 精算师报告
ZN0P:== Actuarial Society of Hong Kong 香港精算学会
>m\(6x8RE actuarial valuation 精算师估值
pQB."[n actuary 精算师
V 0mn4sfs ad referendum agreement 暂定协议；有待覆核的协定
@6-jgw>W2 ad valorem duty 从价税；按值征税
;O,jUiQ ad valorem duty system 从价税制
4*;MJ [| ad valorem fee 从价费
-KbYOb ad valorem tariff 从价关税
\ Cj7k^ additional allowance 额外免税额
Y'X%Aw;` additional amount for unexpired risk 未过期风险的额外款额
>H ,*H;6 additional assessable profit 补加应评税利润
H\[W/" additional assessment 补加评税
dPRra{ additional commitment 额外承担
COlaD"Y additional commitment vote 额外承担拨款
oXgcc*j additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
!;'=iNOYR additional dependent parent allowance 供养父母额外免税额
\~ wMfP8 additional provision 额外拨款
LDa1X2N additional stamp duty 附加印花税
%;!.n{X additional tax 补加税罚款；补加税款
_)-o1`*- Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
^LLzZnkcZ adjudged bankrupt 被裁定破产
xgtR6E^k adjudicated bankrupt 裁定破产人
% & bY ]w adjudication fee 裁定费；评定印花税额手续费；评估契据费
!}$$: adjudication of bankruptcy 裁定破产；宣告破产
?Mfw]z"\C) adjudication of insolvency 裁定无力偿还债务
=2x^nW adjusted actual 经调整的实数；调整后的实数
bg0Wnl adjusted current assets 经调整的流动资产；调整后的流动资产
C7AUsYM adjusted figure 经调整的数字；调整后的数额
u]@['7 adjusted liabilities 经调整的负债；调整后的负债
)!T/3|C adjusted loss 经调整的亏损；调整后的亏损
>(RkZ}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
+ck}l2&# adjusted profit 经调整的利润；调整后的利润
i}?>g -( adjusted surplus 经调整的盈余额；调整后的盈余额
1BEHw?dLU adjusted value 经调整的价值；调整后的价值
E_LN]v adjustment 调整；修订；理算〔保险〕
4KrL{ Z+} adjustment centre 调剂中心
3+b t~J0 adjustment lag 调整过程的时间差距；调整时差
t#"Grk8Mz& adjustment mechanism 调整机制
Af{"pzY adjustment of loss 亏损调整
A5w6]: f2 adjustment process 调整过程；调整程序
Y
nZiT e@ adjustment range 调整幅度
n'w.;
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n(]-y@X0_ Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
W@!S%Y9 administration expenses 行政费用
v*yuE5{ administration fee 手续费；行政费
sp`Dvqx0 administration in bankruptcy 破产管理
pb=h/8R administration order 遗产管理令
N }YkMJy administrator 管理人；遗产管理人
gPc =2 administrator of the estate 遗产管理人
Ti&z1 _u admission of debt 债项承认书
~F7gP{r admission of proof 接纳债权证明
dC4'{ n| 7 advance 放贷款项；垫付款项；预支款项；预付款项
6S\ 8$ advance account 暂支帐目；预付款帐户
! 0E&@X:- advance compensation 预付补偿金
xn|(9#1o advance from shareholder 股东垫款
BFW&2 advance pending reimbursement 预支以待日后付还
g$o&Udgs advanced economy 先进经济体系
jlg(drTo advancement 预付；预付财产
2dgd~
advances warrant 垫款令
h `.& f advancing 贷出
T9q-,w/j; adverse balance 逆差
sUm ' adverse exchange 逆汇
gv{ >`AN advertisement addressed to shareholders 在报章刊登的致股东通告
.w ,q0<} advice for collection 托收通知书
dGTsc/$ advice of drawing 提款通知书；汇票通知书
:P=(k2 advice of payment 付款通知
G9@0@2aY8 Advisory Committee [Securities and Futures Commission]
pFz`}?c0 谘询委员会〔证券及期货事务监察委员会〕
PE 5G Advisory Committee on Diversification 经济多元化谘询委员会
k.15CA` affidavit 誓章；遗产申报誓章
cPc</[x[W affidavit of no receipt 述明无收款的誓章
gbagi+8s`% affiliate 联号；联营公司；附属公司
y$R_.KbO affiliated company 附属公司；联号；联营公司
t <? ,F affirmation [estate duty] 非宗教式宣誓〔遗产税〕
B^jc3 VsR affordability 负担能力
|IUWF%~^$+ African Development Bank [AfDB] 非洲开发银行
GNJj=1Lsd after-acquired property 事后取得的财产
?#Q #u|~ after-hours dealing 市后交易
2T[9f;jM' after-tax profit 税后盈利；税后利润；税后溢利
Xm2z}X(% agency agreement 代理协议
26x[X.C: agency expenses 代理机构的开支
Ef13Q]9| agency fee 代理费
Yk Qd
Agency Law 《代理法》
}f 7j 8py agent 代理人；承销人
sds"%]r g agent of company 公司代理人
@49 S` agent's fee 代理人费；经纪费
&~U ] ~;@ aggregate 总计；总数；总体数字
NSA-}2$ aggregate amount 总款额；总额
#
c^z&0B} aggregate assets and liabilities 总体资产与负债
}| 5Pr(I aggregate at constant price 按固定价格计算的总体数字
l0i^uMS aggregate demand 总需求
g5r(>, vY aggregate gross position 总持仓量
`&6dnSC},P aggregate limit 总限额
ZO$%[ftb aggregate of salaries tax 合计薪俸税
b<gr@ WF aggregate performance 总体表现；总体业绩
)p% E%6p aggregate supply 总体供应
5bpEYW+ aggregate surplus 总盈余
2WYPO"q aggregate total 整体总额
Z0r?| G0 aggregate value 总值；合计价值
Vj>8a)"B5a aggregated basis 合计基准
v^+S h|z/ aggregated net chargeable income 合计应课税入息实额
C8i^P}y aggregation 合并计算；合计；总和
i@M [>~ aggregation of incomes of husband and wife 夫妇入息合并计算
0v$~90) aggregation of property 财产的总和
,:\|7 F agio 差价；贴水
a-L;* 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》
<B8!.|19 Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
N_[*H 《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》
KRDmY + Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
k7A -J\ 《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》
5iy d Z Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
Czu\RXJR 《香港政府和大韩民国政府关于相互促进和保护投资协定》
O#S .n #{ agreement for a settlement 授产协议
{fn!' agreement for assignment 转让协议
[Nbm|["q~ agreement for sale 售卖协议；买卖协议
x39<6_? G agreement for sale and purchase 买卖协议
:'*~uJrR agreement for the payment of interest 支付利息协议
5 5c|O agreement for the repayment of money 还款协议
HBx= \%;n agreement of reinsurance 再保险协议
=^ 50FI| Agricultural Bank of China 中国农业银行
P;]F(in= air passenger departure tax 飞机乘客离境税
s>n)B^64W Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
V-L"gnd&2 airport tax 机场税
G?/ DrnK: alcohol duty 酒精税
L .0mk_& alienation 让与；让渡；转让
*>qp:;,DKP alimony 生活费；赡养费
W Ka~[j|-K All Ordinaries Index [AOI] 所有普通股指数
[!]2 d jc all risks 全险；综合险
oJ|j#+Ft All Sales Record for Stock Market 《股票市场成交报告》
P:]^rke~& Allied Capital Resources Limited 新联财务有限公司
0$fpIz all-items index [Consumer Price Index] 总指数〔消费物价指数〕
ve2u=eQ1 allocation letter 拨款信件
uT7B#b7 allocation of fund 分配款项；预留款项
\<TX S)w] allocation of profit 利润分配；溢利分配
}"!I[Ek> y allocation warrant 拨款令
b9< #K+L- allotment 分配；配股
!Bq3Z?xA} allotment notice 股份配售通知；配股通知
+jnJ|h ({ allotment of shares 股份分配
@8rx`9 allowable 可获宽免；免税的
(uZ&V7l allowable business loss 可扣除的营业亏损
9b"=9y, allowable expenses 可扣税的支出
~=RT*>G_ allowance 免税额；津贴；备抵；准备金
I5n^,@md allowance for debts 债项的免税额
>!bJslWA allowance for depreciation by wear and tear 耗损折旧免税额
KP5C} ZK+s allowance for funeral expenses 殡殓费的免税额
6){]1h" allowance for inflation 为通货膨胀而预留的款项；通胀准备金
/Uy"M:|V1 allowance for repairs and outgoings 修葺及支出方面的免税额
OGg># vj,s allowance to debtor 给债务人的津贴
x&Kh>PVh\ alteration of capital 资本更改
kN4{13Qs* alternate trustee 候补受托人
.ndCfdy~ amalgamation 合并
aYS!xh206 ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
4\u1TYR ambit of charges 征税范围；收费范围
27 O|).yKX amended valuation 经修订的估值
jun_QiU:2 American Commodities Exchange 美国商品交易所
$i g0j` American Express Bank Limited 美国运通银行
T)TfB ( American Stock Exchange 美国证券交易所
|G,tlchprs amortization 摊销
.e=:RkI, amount due from banks 存放银行同业的款项
mmEYup(l0; amount due from banks abroad 存放海外银行同业的款项
k_5L4c:" amount due from holding companies 控股公司欠款
?Unb?
{,&2 amount due from local banks 存放本港银行同业的款项
kJzoFFWo$ amount due to banks 银行同业的存款
4N zwE( amount due to banks abroad 海外银行同业的存款
=Og)q$AL amount due to holding companies 控股公司存款
2Z Mb<b4H amount due to local banks 本港银行同业的存款
u:gN?O/G amount due to outport banks 外埠银行同业的存款
?DQsc9y amount for note issue 发行纸币的款额
b8"?VS5-" amount of bond 担保契据的款额
]?+p5;{y4 amount of consideration 代价款额
JedmaY06= amount of contribution 供款数额
M&@b><B amount of indebtedness 负债款额
~yfNxH~k amount of principal of the loan 贷款本金额
=`:K{loxq amount of rates chargeable 应征差饷数额
3U.8 8{y amount of share capital 股本额
lu uX2Mx>o amount of sums assured 承保款额
(k) l= ]`} amount of variation 变动幅度
D2!X?"[ P amount of vote 拨款数额
[los dnH^? amount payable 应付款额
=K{ "{5Wb amount receivable 应收款额
t.&Od;\[/ Amsterdam Stock Exchange 阿姆斯特丹证券交易所
m-*i>4; analysis 分析
)-
viGxJ@ ancillary risk 附属风险
Y/ >&0wj)d annual account 周年帐目；周年帐目报表；年度决算；年结
`U)hjQ~pP annual accounting date 年结日期
/#-C4 "| annual allowance 每年免税额；年积金；年度津贴；年津
\h D dU+ annual balance 年度余额
d `nVc50 annual disposable income 每年可动用收入
i;jw\ed annual estimates 周年预算
#PanfYR annual fee 年费
Rhz_ t@e annual general meeting 周年大会
RGg (%. annual growth rate 年增率；每年增长率
#H{<gj s] annual long-term supplement 长期个案每年补助金
Y/ee~^YxK' annual pensionable emolument 可供计算退休金的年薪
TUDr\' @/f annual report 年报
J(%0z:exs Annual Report on the Consumer Price Index 《消费物价指数年报》
m&\h4$[kql annual return 周年报表；周年申报表；每年报税表格
HA`@7I Annual Return Rules 《周年报表规则》
lR[qqFR annual review of consumer prices 每年消费物价回顾
W$rH"_@m annual roll-forward basis 逐年延展方式
W4e5Rb4~f" annual salary 年薪
x~{;TZa[I annual statement 年度报表；年度决算表
/yF Q eE 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
;F#7Px(q annuitant 年金受益人
Xn,v]$M! annuity 年金
N qEA4C annuity contract 年金合约
!V\Q<So< annuity on human life 人寿年金
$dzy%lle antecedent debt 先前的债项
eDJ fU ante-dated cheque 倒填日期支票
k ^ %B5 anticipated expenditure 预期开支
;D
s46M-s anticipated net profit 预期纯利
]Xf% ,iu anticipated revenue 预期收入
'XofD}dm anti-inflation measure 反通货膨胀措施
2@~M4YJ f anti-inflationary stance 反通货膨胀立场
\&3"<6xA apparent deficit 表面赤字
w'fT=v) apparent financial solvency 表面偿债能力
d/|D<Sb [s apparent partner 表面合伙人
'd&0Js$^ application for personal assessment 个人入息课税申请书
.E&z $N application of fund 资金应用
|t) }V M% application to release as liquidator and to destruct the books of accounts and documents
P=+nB*hG 申请免除清盘人职务及毁灭帐簿与文件
0zCw>wBPW appointed actuary 委任精算师
b0A1hb[| appointed auditor 委任核数师；委任审计师
!F4@KAv appointed trustee 委任的受托人
xIGfM>uq appointer 委任人
#8bsxx!s apportioned pro rata 按比例分摊
MXiQ1 x apportionment 分配；分摊
pM&YXb? Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
?N=m <fn apportionment formula 分摊方程式
;Y mTw
apportionment of estate duty 遗产税的分摊
p=B >~CH appraisal 估价；评估
uy^ appreciable growth 可观增长
A@D2 +fS appreciable impact 显着影响
+|{RE.DL appreciable increase 可观增长
pD2<fP_ appreciation 增值；升值
}^*F59>H appreciation against other currencies 相对其他货币升值
^6P 3% appreciation of the exchange value of Hong Kong dollar 港元汇值上升
[kzd (u appreciation tax 增值税
#9 fWAF appropriation 拨款；拨用；拨付
|*X*n*oI appropriation account 拨款帐目
p,<&zHb >K Appropriation Bill 拨款法案
5P+ t^\ appropriation-in-aid system 补助拨款办法
x]{E)d"! approved assets 核准资产
?$Wn!"EC8 approved basket stock 认可一篮子证券
Hb(B?!M) approved budget 核准预算
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approved charitable donation 认可慈善捐款
,j ',x\ approved charitable institution 认可慈善机构
nL}5cPI approved currency 核准货币；认可货币
=GBI0&U approved estimates 核准预算
hv$m4,0WB approved estimates of expenditure 核准开支预算
qr50E[ approved overseas insurer 核准海外保险人
nGf);U#K approved overseas trust company 核准海外信托公司
\cJ-Dd approved pooled investment fund 核准汇集投资基金
,chf~-d approved provident fund scheme 认可公积金计划
GOB(#vu approved provision 核准拨款
#W 2[ approved redeemable share 核准可赎回股份
y3;q_4. approved regional stock 认可地区性证券
o1OBwPj
approved retirement scheme 认可退休金计划
O:/y A c` approved subordinated loan 核准附属贷款
V*$L;xbC| arbitrage 套戥；套汇；套利
eL.7#SIr} arbitrageur 套戥者；套汇者
w$5A|%Y+V} arbitrary amount 临时款项
uH^ PQ arrangement 措施；安排；协定
(5Tvsw` arrears 欠款
JH]K/sC > arrears of pay 欠付薪酬
b~C$R[S arrears of revenue 逾期未收税款；逾期未收的帐项
Y ?r
po articles of association 组织章程；组织细则；组织章程细则
~Z lC
' Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
7W9d6i) ascertainment of profit 确定利润
mN5
8r"!J "Asia Clear" “亚洲结算系统”
X7|.T0{=x Asia Commercial Bank Ltd. 亚洲商业银行有限公司
])#\_' fg Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
kao}(?x% Asian Development Fund [ADF] 亚洲发展基金
=K X<_ ;E Asian dollar bond 亚洲美元债券
$
Cjk Asian dollar market 亚洲美元市场
D 0]a \,aZ Asian dollar rate 亚洲美元利率
D~&M wsi Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
o8FXqTUcs4 Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
<<|H=![ asked price 沽盘；喊价；索价；卖方报价
Y &r]lD assessable income 应评税入息
lZt(&^T assessable loss 应评税亏损
"] -],K assessable profit 应评税利润
gKb0)4 AK assessable value 应评税值
~%|G+m> assessed profit 估定利润
Rh] P8 assessed value 经评估价值
;? uC=o>Z{ assessment 评税；评定；估价；评税单
vU/ D7 assessment number 评税编号；估价编号
I8 op>^N" assessment of additional tax 补加税评税
c 8Qn N:n assessment of performance 业绩评估；实绩评价
.1*DR]^` Assessor 评税主任
\w )?SVp asset price bubbles 资产价格泡沫
dNV v4{S asset-backed securities 具资产保证的证券
C'9 1d7E assets accretion 资产增值
O
rk assets and liabilities 资产与负债
mR":z|6 assets betterment statement 资产递增表；资产改进表
voR fjsS~ assets lending 实物放款；有抵押贷款
> 3 Ko.3& assets of the company passing on the death 死者去世时转移的公司资产
I Ru$oF} assets pledged as security for liabilities 用作负债抵押的资产
`f ' C[a" assets portfolio 资产投资组合
j=.g : &r) assets price 资产价格
+
>sci assets quality 资产质素
4&}\BU* assets realization 资产变现
:+kUkb-/ assets refinancing arrangement 资产再集资安排
5(}H
? assets securitization 资产证券化
{ >.>7{7 assets situated outside Hong Kong 在香港以外地方的资产
Ww87 assets stripping 削减资产；拆卖资产
~440# kj< assets value 资产值
iiwpSGFl] assignee 承让人
6dT|;koWbm assignment 转让；转让书；转让契
FH n,]Tfx assignment of interest 权益转让
eECj_eH- assignment of letters patent and trade mark 专利证书及商标转让
WX*cI Cb5 assignment of property 物业转让；物业转让书
fJ :jk6@ assignment right 转让权
\3 KfD'L assignor 转让人
iE{Oit^aG associate 有联系的人；有关连人士；相联者；合伙人；联系人
q=[U }{ Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
(/q}mB associate member 附属会员
x9*ys;~w associated body corporate 相联法人团体
$u,G Vq~ associated company 相联公司；联属公司
"X ?LAo associated corporation 相联法团
U3q5^ {0d/ Association of Chartered Certified Accountants [ACCA] [United Kingdom]
Y<ElJ>A2I 公认会计师公会〔英国〕
ag/u8 Association of Futures Exchange Brokers 香港期货经纪协会
)n7)}xy#z Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
0O ['w<_ association of underwriters 承保人组织
/Y ^7Rl assumption of control 接管
c d"wNH- assurance 担保；保险；转易；转易书
[xS5z1; assurance of interest 权益的转易
Alh?0 Fk3) at 19XX price 按一九ＸＸ年价格计算
2vXGO|W at a discount 按赔价计算；按贴水价格计算；打折扣
bG1 of sU at a premium 按溢价计算；按升水价格计算
,yi2O]5e>! at call 通知付款；按通知
NQ3|\<Wt at constant market price 按固定市价计算
}-@I#9 at constant price 按固定价格计算
fsb=8>}63} at cost 按成本计算
?',}? {"c at current market price 按当时市价计算；按现时市价计算
NFM-)Z57 at current price 按当时价格计算；按现时价格计算
Oylp:_<aT at factor cost 按要素成本计算；按生产要素成本计算
@>9A$w$H|a at money-of-the-day price 按付款当日价格计算
RQJ9MG w at or better 按指定或较佳价位〔买卖指令〕
z5I^0' at par 按面值计算；平价
x_pMG!2 at sight 见票即付
[ Ec V\. at the close 按收市盘
I]UA 0[8X at the opening 按开市盘
bAdAp W attestation 见证；见证条款
4] M =q{ at-the-money option 平价期权
a#6,#Q" attorney 受权人；受托代表人
|7Yvq%E attornment 新拥有人承认书
7vdHR\#;$ attributable profit 可归属利润
T7X !#j" \ attributable share value 可归属股份价值
hG[4O3jo\ Auckland Stock Exchange 奥克兰证券交易所
D)RdOldr auction 拍卖
_fe0, auctioneer 拍卖商
aSxG|OkKy audit 审计；核数
]s}aC9I Audit Commission 审计署
sF,
uIr/ Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
L)=8mF. 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〕
nEuct4BcL} audit review 帐目审查
E{?L= ^cU Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
>dcqPNDg1^ audited account 审计帐目；经审计的帐目
L_`Xb k y audited annual account 经审计的周年帐目
Z@8M hJ audited balance sheet 经审计的资产负债表
.Lp Nm'=R auditor 核数师；核数主任；审计师
re2Fv:4{ auditor's certificate 核数师证明书；审计师证明书
``/y=k/a u auditor's report 核数师报告；审计师报告
CD$u=E
] Aussie bond 澳元债券
h7)VJY austerity budget 紧缩预算
`mQP{od?"? Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
H{&a)! Ms Australia All Ordinaries Index 澳洲所有普通股票指数
#.RG1- L Australian Dollar [AUD] 澳元
F?!};~$=Z Australian Options Market 澳大利亚期权市场
_?*rtDzI M Australian Securities Commission 澳洲证券事务监察委员会
A;b=E[i v Australian Society of Certified Practising Accountants 澳洲执业会计师公会
V_7 Y1GD Australian Stock Exchange 澳大利亚证券交易所
vEX|Q\b6' Austrian Schilling [ATS] 奥地利先令
oR!n bm authentication 认证；鉴证
?nj"Ptzs authority to purchase 委托购买证；委购书
{IF}d*: authorization 认可；核准；授权；授权书
zWP.1 aA& authorization by direction 指示授权
I 0x`H)DA authorization by instruction 指令授权
|SwZi'p authorization by warrant 令状授权
V!j K3vc authorization of unit trust 单位信托的认可
1oX z[ V authorized agent 指定代理人
H'j_<R N authorized capital 法定资本
a
5~G authorized clerk 出市员
jb #1&L 14 authorized dealer 认可交易商
9y
d-&yDG authorized financial institution 认可财务机构
.YnP% X= authorized fund 认可基金
V NJDl authorized fund house 获授权的基金公司；认可基金公司
dM>j<JC= authorized institution 认可机构
Q>06dO~z8 authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
[MSDk"o& authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
Z QgxrZx3 authorized insurer 获授权保险人；获认可承保人
WOe{mwhhj authorized investment 特准投资项目
4w?]dDyc% authorized person 获授权人
fF9 ;lWt authorized representative 获授权代表
u(TgWp5WF authorized share capital 法定股本
XSL
t;zL: automated quotation system 自动报价系统
~(*co [_ Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
8k* 自动交易系统〔香港期货交易所有限公司〕
{ c6DT automatic adjustment mechanism 自动调整机制
7>c 0V & automatic adjustment system 自动调整系统
]ouUv7\ Automatic Clearing House 自动票据交换所
:_I
wc= automatic exchange rates accumulation system 自动化汇率累集系统
r7wx?{~ 28 Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
OoU '86) automatic teller machine [ATM] 自动柜员机
wj";h Aw autopay 自动转帐
!)l%EJ ngL available assets 可用资产
4P-'(4I) available fiscal reserve 现存财政储备
/o}0oo5B available profit 可用利润
s$+: F$Y0 Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
?*MV
^IY average 平均；平均数；海损
nJM9c[Ou^H average basic salary 平均基本薪金
H*:r>Lm= average consumer expenditure 平均消费开支；一般消费开支
u\Erta` average cost 平均成本
]'bQ(<^# average cost of land production 增辟土地平均成本
<or>bo^ average daily turnover 平均每日成交额
iJynR [7 average daily wage rate 平均每日工资率
L3h xe]mr average expenditure pattern 平均开支模式
C6;](rN)N average growth rate 平均增长率
BW(DaNt^ average net fixed assets 固定资产平均净值
HnKF#<
average of relatives 相对价格平均数
A= YEY n average price 平均价格
H(* = 9 average propensity to consume 平均消费倾向；一般消费倾向
D +vl%(g average propensity to save 平均储蓄倾向；一般储蓄倾向
fv 1!^CDia average rate 平均率
5k 7(! average revenue 平均收入；平均收益
59% f|.Z) average stock 平均库存；平均存货
MW d_ 6XM average yearly rent 平均年租
6jy n,GU avoidance of double taxation 避免双重课税
=[tls^ avoidance of tax 避税
