A:
0FXM4YcrJO A share Ａ股；甲类股份
*H;&hq abatement of tax 减税；减扣免税额
M 3^p,[9r# ABN AMRO Bank N.V. 荷兰银行
g?`w)O 7v above-the-line expenditure 线上项目支出；经常预算支出
u*"tZ+|m above-the-line receipt 线上项目收入；经常预算收入
yfV{2[8ux ABSA Asia Limited 南非联合亚洲有限公司
gxJ(u{2 absolute change 绝对数值变更
UHXlBH@ absolute expenditure 实际开支
%o~zsIl absolute guideline figure 绝对准则数字
0DN:{dJz absolute interest 绝对权益
3o/f#y absolute order of discharge 绝对破产解除令
uH`ds+Hp absolute profit margin 绝对利润幅度
aPWFb.JO4 absolute value 实值；绝对值
[QeKT8 absolutely vested interest 绝对既得权益
"5{ \0CfS absorbed cost 已吸收成本；已分摊成本
4((Z8@iX/ absorption 吸收；分摊；合并
9~N7hLT absorption rate 吸收率；摊配率；分摊率
%e _WO,R ACB Finance Limited 亚洲商业财务有限公司
U9Y'eP.2 acceptable form of reciprocity 合理的互惠条件
u+{5c5_ acceptable rate 适当利率；适当汇率
ctj.rC)6n acceptance agreement 承兑协议
ofS9h*wrJ acceptance for honour 参加承兑
c sYIC Lj acceptor 承兑人；接受人；受票人
kD2MqR> acceptor for honour 参加承兑人
Yzd-1Jvk accident insurance 意外保险
>5 Ce/P'R Accident Insurance Association of Hong Kong 香港意外保险公会
Oi7|R7NE accident insurance scheme 意外保险计划
<{e0 i accident year basis 意外年度基准
%R(j|a9z accommodation 通融；贷款
|
YvO$4=s accommodation bill 通融票据；空头票据
Yh"R# accommodation party 汇票代发人
S7-?&[oeJ account balance 帐户余额；帐户结余
Dz.U&+* account book 帐簿
^ 3Vjmv account collected in advance 预收款项
l46O=?usDX account current book 往来帐簿
d@`yRueWiV account of after-acquired property 事后取得的财产报告
#~(@Ka.eA0 account of defaulter 拖欠帐目
T Li0*)} account payable 应付帐款
ci ,o'`Q account payee only [A/C payee only] 只可转帐；存入收款人帐户
W.>yIA% account receivable 应收帐款
!1|f, 9C account receivable report 应收帐款报表
6? 2/b`k account statement 结单；帐单；会计财务报表
UGl}=hwKkG account title 帐户名称；会计科目
E|#'u^`yv accountant's report 会计师报告
't F<7\! Accountant's Report Rules 会计师报告规则
K&Zdk (l) accounting and auditing procedure 会计与审计程序；会计与核数程序
mh|M O( Accounting Arrangements 《会计安排》
jt?R
a 1Z accounting basis 会计基础
z^ ~fVl accounting by Official Receiver 破产管理署署长呈交的帐目
Zuwd(q
Accounting Circular 《会计通告》
BC&Et62* accounting class 会计类别
g~N)~]0 { accounting date 记帐日期；会计结算日期
~KEnZa 0 accounting for money 款项核算
U edh4qa Accounting Officer 会计主任
D,]m7 yFT accounting period 会计报告期；会计期
a ipvG accounting policy 会计政策；会计方针
] 5c| accounting practice 会计惯例
gn7pIoN accounting principle 会计准则
76xgExOU?C accounting record 会计记录
=yk#z84< accounting report 会计报告
tWD*uA b Accounting Services Branch [Treasury] 会计事务部〔库务署〕
i9w xP i Accounting Society of China 中国会计学会
7M5HIK6 _ accounting statement 会计报表
T7&itgEYG/ accounting system 会计制度；会计系统
<4^a (Zh accounting transaction 会计事项；帐务交易
@ -g^R4e< accounting treatment 会计处理
*j8w"
4 accounting year 会计年度
&:w{[H$- accretion 增值；添加
!i{@B accrual 应计项目；应累算数目
nbhx2@Teqe accrual basis 应计制；权责发生制
n0nkv[ accrual basis accounting 应计制会计；权责发生制会计
9NKZE?5P|D accrue 应累算；应计
HH8a"Hq) accrued benefit 应累算利益
_/7[=e}y accrued charges 应计费用
bMf +/n accrued cumulative preference share dividend 应累算的累积优先股股息
R~)c(jj5 accrued expenses 应累算费用
k:R9wo accrued interest payable 应付利息；应计未付利息
L KztGfy accrued interest receivable 应收利息；应计未收利息
HA"LU;5>2J accrued right 累算权益
(iH5F9WO accruing profit 应累算的利润
$O7>E!uVD accumulated fiscal reserve 累积财政储备
( ]'4_~e accumulated profit 累积利润；滚存溢利
O]i}r`E8, accumulated reserve 累积储备
%5jxq9: K accumulation of surplus income 累积收益盈余
Ci=c"JdB acquired assets 既得资产
/\h&t6B1 acquisition 收购；购置；取得
,NKDEcw] acquisition cost 购置成本
0p:n'P acquisition expenses 购置费用
^2 5$=0 acquisition of 100% interest 收购全部股权
# >[+6y]U! acquisition of control 取得控制权
v-4e N1OS acquisition of fixed assets 购置固定资产
-,3Ka: acquisition of shell “买壳”
ZJ u\ acquisition price 收购价
O3B\K <l act of God 天灾
4LKOBiEM acting partner 执事合伙人
'N0d==aI active market 买卖活跃的市场；交投畅旺的市场；旺市
mbSJ}3c" active partner 积极参与的合伙人
G,$RsP active trading 交投活跃
%;9wToyK> actual circulation 实际流通
|\Jpjm)? actual cost 实际成本
2~~Q NWN actual expenditure 实际开支；实际支出
z&9vKF actual income 实际入息；实际收入；实际收益
7_n@iUG2n actual market 现货市场
? zKDPBj
actual price 现货价；实际价格
*}cF]8c5W actual profit 实际利润
MZ 6?s(mkx actual quotation 实盘；实际价位；实际报价
'9H]S Ew actual year basis 按实际年度计算
MX 6;ww actuals 实货
`fc2vaSH = actuarial investigation 精算调查
O>)8< yi$ actuarial principle 精算原则
&Pgb Fy
actuarial report 精算师报告
tJ[Hcx*N Actuarial Society of Hong Kong 香港精算学会
KGzBK : actuarial valuation 精算师估值
!&ac}uD^g actuary 精算师
M% sWtgw( ad referendum agreement 暂定协议；有待覆核的协定
= M ? ad valorem duty 从价税；按值征税
~~b[X\1 ad valorem duty system 从价税制
5k<qJ9 ad valorem fee 从价费
Yc+ /="&z ad valorem tariff 从价关税
Mryi6X T additional allowance 额外免税额
i{!i %`" additional amount for unexpired risk 未过期风险的额外款额
\} P} H additional assessable profit 补加应评税利润
OT\[qaK additional assessment 补加评税
r4D6g>)h1q additional commitment 额外承担
l^WFMeMD3a additional commitment vote 额外承担拨款
, B h[jb`y additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
)# M*@e$k additional dependent parent allowance 供养父母额外免税额
Ga"$_DyM additional provision 额外拨款
5}E 8Tl additional stamp duty 附加印花税
kMf]~EZ? additional tax 补加税罚款；补加税款
)nTOIfP2 Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
mvlK ~c8 adjudged bankrupt 被裁定破产
n"- cX) adjudicated bankrupt 裁定破产人
J*A<F'^F1 adjudication fee 裁定费；评定印花税额手续费；评估契据费
)!e-5O49r adjudication of bankruptcy 裁定破产；宣告破产
2Cj?k.Zk adjudication of insolvency 裁定无力偿还债务
6*{N{]`WZ) adjusted actual 经调整的实数；调整后的实数
}"2
0: adjusted current assets 经调整的流动资产；调整后的流动资产
O83vPK
3 adjusted figure 经调整的数字；调整后的数额
^1Y0JQ adjusted liabilities 经调整的负债；调整后的负债
LH3PgGi, adjusted loss 经调整的亏损；调整后的亏损
_Z@- q 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
0ppZ~}& adjusted profit 经调整的利润；调整后的利润
#p6#,PZ adjusted surplus 经调整的盈余额；调整后的盈余额
5<Xq7|Jt adjusted value 经调整的价值；调整后的价值
&iId<.SiJ adjustment 调整；修订；理算〔保险〕
CXb)k.L adjustment centre 调剂中心
lpj$\WI= adjustment lag 调整过程的时间差距；调整时差
%koHTWT+ adjustment mechanism 调整机制
` ` 6?;Y adjustment of loss 亏损调整
C$b$)uI; adjustment process 调整过程；调整程序
h d8:| _ adjustment range 调整幅度
+ }J2\!Jw administered exchange rate 受管制汇率
w-"o?;)a Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
%, XyhS5[o administration expenses 行政费用
yv[ s)c} administration fee 手续费；行政费
vB#&XK.aW administration in bankruptcy 破产管理
Cn[`] administration order 遗产管理令
U8\[8~Xftn administrator 管理人；遗产管理人
,ZC ^,Vq administrator of the estate 遗产管理人
l{E+j% admission of debt 债项承认书
5kofO admission of proof 接纳债权证明
oost}%WxN advance 放贷款项；垫付款项；预支款项；预付款项
Sz.jv#Y advance account 暂支帐目；预付款帐户
= pF 6 advance compensation 预付补偿金
#,0%g 1 advance from shareholder 股东垫款
a)`b;]+9 advance pending reimbursement 预支以待日后付还
0' @^PzX advanced economy 先进经济体系
Yvcd (2 advancement 预付；预付财产
x$cs_q]J advances warrant 垫款令
;SEH|_/ advancing 贷出
(sq4 adverse balance 逆差
??CtmH adverse exchange 逆汇
o>';-} E advertisement addressed to shareholders 在报章刊登的致股东通告
2$jTj<.K advice for collection 托收通知书
!gWV4vC advice of drawing 提款通知书；汇票通知书
a#nVRPU8m advice of payment 付款通知
}`{aeVHT Advisory Committee [Securities and Futures Commission]
?
!MDg_oHd 谘询委员会〔证券及期货事务监察委员会〕
@K7#}7,t Advisory Committee on Diversification 经济多元化谘询委员会
U:M?Ji5CY affidavit 誓章；遗产申报誓章
/0uZ(F|>I affidavit of no receipt 述明无收款的誓章
7^ A;.x affiliate 联号；联营公司；附属公司
Bq#?g@V affiliated company 附属公司；联号；联营公司
$RuJm\f affirmation [estate duty] 非宗教式宣誓〔遗产税〕
%}MZWf { affordability 负担能力
x24 African Development Bank [AfDB] 非洲开发银行
X@*$3z#Z after-acquired property 事后取得的财产
5P ,{h after-hours dealing 市后交易
Z}5 ;K"T/ after-tax profit 税后盈利；税后利润；税后溢利
.: B]
a7b agency agreement 代理协议
pE[ul agency expenses 代理机构的开支
c6:"5};_ agency fee 代理费
8&7LF Agency Law 《代理法》
jV;&*4if agent 代理人；承销人
zZ 3,e L agent of company 公司代理人
<iajtq<Z agent's fee 代理人费；经纪费
ek1YaE aggregate 总计；总数；总体数字
4=9To|U* aggregate amount 总款额；总额
Ix93/FAn aggregate assets and liabilities 总体资产与负债
ZTfs&5 aggregate at constant price 按固定价格计算的总体数字
D0Oh,Fe#M\ aggregate demand 总需求
+ G#qS1 aggregate gross position 总持仓量
y ]xG@;4M aggregate limit 总限额
:[3{-. c aggregate of salaries tax 合计薪俸税
A% 9TS/-p aggregate performance 总体表现；总体业绩
& B1d+.+ aggregate supply 总体供应
.3l'&".' aggregate surplus 总盈余
)2C_6eR aggregate total 整体总额
g>_l U
vSE aggregate value 总值；合计价值
.cdm@_Ls aggregated basis 合计基准
OW<i "?0 aggregated net chargeable income 合计应课税入息实额
X3NHQMI aggregation 合并计算；合计；总和
{w$1_GU aggregation of incomes of husband and wife 夫妇入息合并计算
7hqa| aggregation of property 财产的总和
%3M(!X:[ agio 差价；贴水
#/Y t4n Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
AF g* Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
w4H3($
K 《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》
_Pjo9z
9 Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
B @H.O! 《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》
, |CT|2D> Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
rR@ t5 《香港政府和大韩民国政府关于相互促进和保护投资协定》
,F`:4=H % agreement for a settlement 授产协议
{}H5%W agreement for assignment 转让协议
In#V1[io agreement for sale 售卖协议；买卖协议
W' hE, agreement for sale and purchase 买卖协议
Yv\.QrxPm agreement for the payment of interest 支付利息协议
a wQ f $ agreement for the repayment of money 还款协议
.?UK`O2Q agreement of reinsurance 再保险协议
<i``#" / Agricultural Bank of China 中国农业银行
3P-qLbJ air passenger departure tax 飞机乘客离境税
h7c8K)ntnf Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
:A%uXgK<k airport tax 机场税
TBHIcX alcohol duty 酒精税
J?&lpsB3_l alienation 让与；让渡；转让
7 d*SZmD
alimony 生活费；赡养费
J)vP<.3: All Ordinaries Index [AOI] 所有普通股指数
-g(&5._,ZW all risks 全险；综合险
uh*b[`e All Sales Record for Stock Market 《股票市场成交报告》
2T3v^%%j Allied Capital Resources Limited 新联财务有限公司
{|c
< 8 all-items index [Consumer Price Index] 总指数〔消费物价指数〕
|v#N allocation letter 拨款信件
b&f;p}C24 allocation of fund 分配款项；预留款项
hP LQ)c? allocation of profit 利润分配；溢利分配
^B8%Re % allocation warrant 拨款令
}\k"azQ` allotment 分配；配股
-Qgu 6Ty allotment notice 股份配售通知；配股通知
] S<y,d- allotment of shares 股份分配
S /Pffal allowable 可获宽免；免税的
n&Bolt(tO allowable business loss 可扣除的营业亏损
e;\g[^U allowable expenses 可扣税的支出
- } \g[| allowance 免税额；津贴；备抵；准备金
C2NJrg4( allowance for debts 债项的免税额
m/gl7+ allowance for depreciation by wear and tear 耗损折旧免税额
Sh( allowance for funeral expenses 殡殓费的免税额
;
>Tk o< allowance for inflation 为通货膨胀而预留的款项；通胀准备金
v _?0|Ei[ allowance for repairs and outgoings 修葺及支出方面的免税额
[,e[~J`C allowance to debtor 给债务人的津贴
m:CiXM alteration of capital 资本更改
i$gm/ZO alternate trustee 候补受托人
r\Nf309~ amalgamation 合并
!7 "-9n ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
o _ka'| ambit of charges 征税范围；收费范围
`VX]vumG amended valuation 经修订的估值
>MZWm6M8 American Commodities Exchange 美国商品交易所
ac%%*HN, American Express Bank Limited 美国运通银行
o<ak&LX`9 American Stock Exchange 美国证券交易所
e0Cr> I5/e amortization 摊销
9AK<<Mge. amount due from banks 存放银行同业的款项
iD+Q\l;% amount due from banks abroad 存放海外银行同业的款项
Z?
u\ amount due from holding companies 控股公司欠款
?3~]H amount due from local banks 存放本港银行同业的款项
S7&w r@ amount due to banks 银行同业的存款
P - 0 amount due to banks abroad 海外银行同业的存款
XF(0 >- amount due to holding companies 控股公司存款
L/dG 0a@1X amount due to local banks 本港银行同业的存款
flDe*F^ amount due to outport banks 外埠银行同业的存款
#D~at gR amount for note issue 发行纸币的款额
>Vz Gx(7q amount of bond 担保契据的款额
:c 3}J<Z amount of consideration 代价款额
Nv}'"V> amount of contribution 供款数额
^vmT=f;TM amount of indebtedness 负债款额
M>^Ho2 amount of principal of the loan 贷款本金额
{)n m
{IV, amount of rates chargeable 应征差饷数额
<cm,U)j2 amount of share capital 股本额
a]XQM$T$ amount of sums assured 承保款额
}w .[ZeP amount of variation 变动幅度
Y^$^ B, amount of vote 拨款数额
-jy- KC amount payable 应付款额
.^j 6 amount receivable 应收款额
X-&t!0O4}` Amsterdam Stock Exchange 阿姆斯特丹证券交易所
EEFM1asJf analysis 分析
E/z^~;KA ancillary risk 附属风险
o5?f]Uq5 , annual account 周年帐目；周年帐目报表；年度决算；年结
b)RU+9x & annual accounting date 年结日期
,{P*ZK3u annual allowance 每年免税额；年积金；年度津贴；年津
J4 [7*v annual balance 年度余额
UUi@
U annual disposable income 每年可动用收入
GADb Xp3 annual estimates 周年预算
LN}eD\ annual fee 年费
Nr)v!z~y
annual general meeting 周年大会
d YV' < annual growth rate 年增率；每年增长率
S~ fUR n annual long-term supplement 长期个案每年补助金
!i=LQUi. annual pensionable emolument 可供计算退休金的年薪
bE:oF9J? annual report 年报
O* `v1> Annual Report on the Consumer Price Index 《消费物价指数年报》
SRs1t6&y= annual return 周年报表；周年申报表；每年报税表格
\x?q!(;G2 Annual Return Rules 《周年报表规则》
,5^XjU3c= annual review of consumer prices 每年消费物价回顾
dx}) 1% annual roll-forward basis 逐年延展方式
B@g 0QgA annual salary 年薪
G;:n*_QXE annual statement 年度报表；年度决算表
r mXxid Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
;B zbWvBo annuitant 年金受益人
FG]xn(E annuity 年金
`t_S uZ`V annuity contract 年金合约
zvv<w@rX annuity on human life 人寿年金
?oF+?l antecedent debt 先前的债项
EfHo1Yn& ante-dated cheque 倒填日期支票
SXkUtY$ anticipated expenditure 预期开支
^_W + anticipated net profit 预期纯利
DZo7T! anticipated revenue 预期收入
0gdFXh$!e anti-inflation measure 反通货膨胀措施
88(h`RGMh anti-inflationary stance 反通货膨胀立场
h?E[28QB apparent deficit 表面赤字
G q%q x4 apparent financial solvency 表面偿债能力
3\_ae2GW apparent partner 表面合伙人
K P{|xQ> application for personal assessment 个人入息课税申请书
B1dVHz# application of fund 资金应用
7x` dEi< application to release as liquidator and to destruct the books of accounts and documents
;|_aACina 申请免除清盘人职务及毁灭帐簿与文件
3aIP^I1 appointed actuary 委任精算师
vf6_oX<Os appointed auditor 委任核数师；委任审计师
j9"uxw@ appointed trustee 委任的受托人
e0iE6: i appointer 委任人
(
H CB\!g apportioned pro rata 按比例分摊
wGdnv}# apportionment 分配；分摊
{( ;dHF%{ Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
mLApF5Hy apportionment formula 分摊方程式
:xOne<@ apportionment of estate duty 遗产税的分摊
1OB,UU"S$ appraisal 估价；评估
tGHZU^B:} appreciable growth 可观增长
K=,nX7Z5 appreciable impact 显着影响
KwGk8$ U appreciable increase 可观增长
VN!`@Ci/ appreciation 增值；升值
S+(TRIj k appreciation against other currencies 相对其他货币升值
#'5|$ug[ appreciation of the exchange value of Hong Kong dollar 港元汇值上升
":s1}A appreciation tax 增值税
al>^ }: appropriation 拨款；拨用；拨付
RsV<4$ appropriation account 拨款帐目
A[lbBR Appropriation Bill 拨款法案
d%1Tv1={ appropriation-in-aid system 补助拨款办法
~uy{6U{&I approved assets 核准资产
[vM ksHk4 approved basket stock 认可一篮子证券
xs+pC K | approved budget 核准预算
0/{$5gy& approved charitable donation 认可慈善捐款
.B 2?%2S approved charitable institution 认可慈善机构
AX6z4G approved currency 核准货币；认可货币
HKu ? J approved estimates 核准预算
{ No* Z'X approved estimates of expenditure 核准开支预算
x'IVP[xh`A approved overseas insurer 核准海外保险人
8m% +O# approved overseas trust company 核准海外信托公司
GJ YXCi approved pooled investment fund 核准汇集投资基金
hBb&-/ approved provident fund scheme 认可公积金计划
wdS4iQD approved provision 核准拨款
e$H N/O approved redeemable share 核准可赎回股份
B*=m%NXf approved regional stock 认可地区性证券
#[ZF'9 x approved retirement scheme 认可退休金计划
vv='.R, D approved subordinated loan 核准附属贷款
=! }n . arbitrage 套戥；套汇；套利
A+3, y<j\ arbitrageur 套戥者；套汇者
7&oT} Z arbitrary amount 临时款项
'Cw&9cL9w arrangement 措施；安排；协定
(
R2432R}J arrears 欠款
UjCQ W:[ arrears of pay 欠付薪酬
6)<g%bH! arrears of revenue 逾期未收税款；逾期未收的帐项
/.PjHTM< articles of association 组织章程；组织细则；组织章程细则
Gk~QgD/Pix Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
A4 ;EtW+F ascertainment of profit 确定利润
z&fXxp "Asia Clear" “亚洲结算系统”
qm RdO
R Asia Commercial Bank Ltd. 亚洲商业银行有限公司
< dzfD; Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
CeL` T:]r Asian Development Fund [ADF] 亚洲发展基金
F3BWi[Xh Asian dollar bond 亚洲美元债券
Ik{[BRzUgt Asian dollar market 亚洲美元市场
@tv3\eD Asian dollar rate 亚洲美元利率
[[uKakp
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
VVY#g%(K Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
n-X; JYQW asked price 沽盘；喊价；索价；卖方报价
[C1 .*Q+l assessable income 应评税入息
50MdZ;R-3 assessable loss 应评税亏损
z1wJ-l assessable profit 应评税利润
w-f[ h assessable value 应评税值
P#e 1? assessed profit 估定利润
M# <U=Ha assessed value 经评估价值
<'s_3A C assessment 评税；评定；估价；评税单
8?p40x$m% assessment number 评税编号；估价编号
" S8JHHx assessment of additional tax 补加税评税
k^A17Nf`2 assessment of performance 业绩评估；实绩评价
6T3uv,2 Assessor 评税主任
f L3Px asset price bubbles 资产价格泡沫
| %E\?-TK asset-backed securities 具资产保证的证券
-1\*}m%1e assets accretion 资产增值
: ?K}.Kb assets and liabilities 资产与负债
SePPI.n assets betterment statement 资产递增表；资产改进表
z4qw*. 5 assets lending 实物放款；有抵押贷款
n*% o!= assets of the company passing on the death 死者去世时转移的公司资产
r HS;wT assets pledged as security for liabilities 用作负债抵押的资产
=E{e|(1+u assets portfolio 资产投资组合
>lyX";X# assets price 资产价格
05$;7x nf( assets quality 资产质素
^ ]nnvvp assets realization 资产变现
#&Xr2?E@ assets refinancing arrangement 资产再集资安排
Y&vn`# assets securitization 资产证券化
a4'KiA2r assets situated outside Hong Kong 在香港以外地方的资产
H{XbKLU assets stripping 削减资产；拆卖资产
BG k>:Z` assets value 资产值
-)cau-(X assignee 承让人
Cs2hi,s assignment 转让；转让书；转让契
.MoOjx? assignment of interest 权益转让
\*>r[6]*&5 assignment of letters patent and trade mark 专利证书及商标转让
~3] ZN'b\ assignment of property 物业转让；物业转让书
)SkJ gzvC assignment right 转让权
bCv=Uo,+6 assignor 转让人
DV={bcQ associate 有联系的人；有关连人士；相联者；合伙人；联系人
U`{'-L. Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
"J d!TLt\x associate member 附属会员
P'EPP *)q associated body corporate 相联法人团体
@UbH ;m associated company 相联公司；联属公司
+ZuT\P&kR5 associated corporation 相联法团
\0}!qG![AA Association of Chartered Certified Accountants [ACCA] [United Kingdom]
YIP / N 公认会计师公会〔英国〕
gmCW__oR Association of Futures Exchange Brokers 香港期货经纪协会
zDEX `~c Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
J<p.J3I association of underwriters 承保人组织
M:%6$`` assumption of control 接管
8KxBN)fO; assurance 担保；保险；转易；转易书
{2|[7oNT6 assurance of interest 权益的转易
z]/;? at 19XX price 按一九ＸＸ年价格计算
j41) X'MgJ at a discount 按赔价计算；按贴水价格计算；打折扣
M4%u~Z:4h+ at a premium 按溢价计算；按升水价格计算
uc0 1{t0, at call 通知付款；按通知
bfjC: "!H at constant market price 按固定市价计算
4CUoXs' at constant price 按固定价格计算
2 (SU# / , at cost 按成本计算
<>g X' te at current market price 按当时市价计算；按现时市价计算
T H;kJ{[} at current price 按当时价格计算；按现时价格计算
O=,[u? at factor cost 按要素成本计算；按生产要素成本计算
_J |TCm at money-of-the-day price 按付款当日价格计算
[#+yL at or better 按指定或较佳价位〔买卖指令〕
Se0!-NUK0 at par 按面值计算；平价
2 kP0// at sight 见票即付
2#<)-Cak at the close 按收市盘
kTC' `xv at the opening 按开市盘
:K:oH}4oh attestation 见证；见证条款
:htz] at-the-money option 平价期权
bc+~g>o attorney 受权人；受托代表人
JbV\eE#KrC attornment 新拥有人承认书
(d>
M/x?W attributable profit 可归属利润
cRR[ci34k attributable share value 可归属股份价值
{6_M$"e. Auckland Stock Exchange 奥克兰证券交易所
W0zRV9"P auction 拍卖
]xx}\k auctioneer 拍卖商
F&tU^( 7< audit 审计；核数
D d: T FZo Audit Commission 审计署
h/)kd3$*' Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
*3uBS2Ld 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
>
whcZ.8 audit review 帐目审查
-qI8zs$:5 Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
4AIo,{( audited account 审计帐目；经审计的帐目
w^ AY= Fc audited annual account 经审计的周年帐目
$nkvp`A audited balance sheet 经审计的资产负债表
_H,xnh#nZ auditor 核数师；核数主任；审计师
>MTrq%. auditor's certificate 核数师证明书；审计师证明书
O fx] auditor's report 核数师报告；审计师报告
kp6{QKDj& Aussie bond 澳元债券
3/aK#TjK austerity budget 紧缩预算
1*x;jO>Hk Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
I]4L0r- Australia All Ordinaries Index 澳洲所有普通股票指数
>) Udb// Australian Dollar [AUD] 澳元
6Kvo Ho Australian Options Market 澳大利亚期权市场
wjq;9%eXk Australian Securities Commission 澳洲证券事务监察委员会
Fjs:rZ#{ Australian Society of Certified Practising Accountants 澳洲执业会计师公会
KF4D)NM | Australian Stock Exchange 澳大利亚证券交易所
a x. ;IU Austrian Schilling [ATS] 奥地利先令
S'%|40U authentication 认证；鉴证
-qbx:Kk ( authority to purchase 委托购买证；委购书
[NxC7p:Lo authorization 认可；核准；授权；授权书
BR*'SF\T authorization by direction 指示授权
K@f@ vyw] authorization by instruction 指令授权
ifXGH>C authorization by warrant 令状授权
EZ"n3#/ authorization of unit trust 单位信托的认可
Kl' u authorized agent 指定代理人
65HP9`5Tm authorized capital 法定资本
Z! /!4(Fh authorized clerk 出市员
{Vw\#/, authorized dealer 认可交易商
q&DM*!Jq authorized financial institution 认可财务机构
wV6 04eO( authorized fund 认可基金
N4[`pXM6 authorized fund house 获授权的基金公司；认可基金公司
.jXD0~N8q authorized institution 认可机构
Kl Kk?6 > authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
8gHOs#\ authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
A_y]6~Mu?~ authorized insurer 获授权保险人；获认可承保人
Nf ]h8 d~ authorized investment 特准投资项目
[$Dzf<0 authorized person 获授权人
/e :kBjysJ authorized representative 获授权代表
|]Eli%mNe authorized share capital 法定股本
F3?PlH:Y automated quotation system 自动报价系统
kS7`g A Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
QX`T-)T e 自动交易系统〔香港期货交易所有限公司〕
nxjP4d> automatic adjustment mechanism 自动调整机制
rA\6y6d Fs automatic adjustment system 自动调整系统
Z!& u_ Automatic Clearing House 自动票据交换所
/<R[X>]<F automatic exchange rates accumulation system 自动化汇率累集系统
mA?fCs Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
L0Ycf|[s, automatic teller machine [ATM] 自动柜员机
+W%3V V$ autopay 自动转帐
% tE#%; Z available assets 可用资产
5r)]o'? s available fiscal reserve 现存财政储备
;4'pucq5/ available profit 可用利润
0| }]=XN^ Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
\) FFV-k5 average 平均；平均数；海损
D}MCVNd^ average basic salary 平均基本薪金
lEYAq'= average consumer expenditure 平均消费开支；一般消费开支
L25v7U average cost 平均成本
MQY}}a-oug average cost of land production 增辟土地平均成本
4l F(..Ix average daily turnover 平均每日成交额
Pk{%2\%&2 average daily wage rate 平均每日工资率
?`/DFI' _G average expenditure pattern 平均开支模式
WyU \," average growth rate 平均增长率
%PlA9@:IZ average net fixed assets 固定资产平均净值
[T(`+
#f average of relatives 相对价格平均数
O8k+R@ average price 平均价格
FaLc*CU average propensity to consume 平均消费倾向；一般消费倾向
,92wW&2 average propensity to save 平均储蓄倾向；一般储蓄倾向
]n e average rate 平均率
isU4D average revenue 平均收入；平均收益
Q*ixg$> average stock 平均库存；平均存货
eL_Il.: average yearly rent 平均年租
|"
ag'h avoidance of double taxation 避免双重课税
U[{vA6 avoidance of tax 避税
