A:
t&GA6ML#s A share Ａ股；甲类股份
[G{rHSK5tQ abatement of tax 减税；减扣免税额
pk-yj~F } ABN AMRO Bank N.V. 荷兰银行
NP K#].F above-the-line expenditure 线上项目支出；经常预算支出
V_&GYXx(J above-the-line receipt 线上项目收入；经常预算收入
Zm%VG(l ABSA Asia Limited 南非联合亚洲有限公司
kmm absolute change 绝对数值变更
E rop9T1 absolute expenditure 实际开支
@br@[RpB absolute guideline figure 绝对准则数字
?HrK\f3wWO absolute interest 绝对权益
lLu ID absolute order of discharge 绝对破产解除令
de> ?*%< absolute profit margin 绝对利润幅度
=X-^YG3x absolute value 实值；绝对值
P? 9nTG absolutely vested interest 绝对既得权益
u0m5JD0/ absorbed cost 已吸收成本；已分摊成本
p91`<>Iw absorption 吸收；分摊；合并
|@ikx{ W absorption rate 吸收率；摊配率；分摊率
V bg10pV0 ACB Finance Limited 亚洲商业财务有限公司
} 3v'Cp0L acceptable form of reciprocity 合理的互惠条件
$ A-+E\vQ@ acceptable rate 适当利率；适当汇率
zRwb" acceptance agreement 承兑协议
`]*%:NZP@ acceptance for honour 参加承兑
t)-*.qZh acceptor 承兑人；接受人；受票人
H>60D|v[ acceptor for honour 参加承兑人
{S[I_\3 accident insurance 意外保险
ry.;u*F Accident Insurance Association of Hong Kong 香港意外保险公会
p"Ot5!F > accident insurance scheme 意外保险计划
&qJPwO accident year basis 意外年度基准
;~ W8v.EW accommodation 通融；贷款
Zimh _ accommodation bill 通融票据；空头票据
SArfczoB accommodation party 汇票代发人
G 1]"s@8( account balance 帐户余额；帐户结余
8 YNu< account book 帐簿
H@V 7!d account collected in advance 预收款项
s K+
(v account current book 往来帐簿
*_`76`cz%X account of after-acquired property 事后取得的财产报告
IQ ){(Y account of defaulter 拖欠帐目
nD7|8,' account payable 应付帐款
gks ==| s. account payee only [A/C payee only] 只可转帐；存入收款人帐户
bf& }8I$ account receivable 应收帐款
_p\6 29` account receivable report 应收帐款报表
&!ED# gs account statement 结单；帐单；会计财务报表
?2{bKIV_ account title 帐户名称；会计科目
_|N}4a accountant's report 会计师报告
0y)}.' Accountant's Report Rules 会计师报告规则
o4$Ott%Wm accounting and auditing procedure 会计与审计程序；会计与核数程序
25UYOK}! Accounting Arrangements 《会计安排》
_eGT2,D5r accounting basis 会计基础
R)ERx z# accounting by Official Receiver 破产管理署署长呈交的帐目
w{pUUo:< Accounting Circular 《会计通告》
z"tjDP accounting class 会计类别
j5PL{ 6 accounting date 记帐日期；会计结算日期
~@{w\%(AK] accounting for money 款项核算
>DHp*$y Accounting Officer 会计主任
dXmV@ Noo accounting period 会计报告期；会计期
]1m"V;vZ accounting policy 会计政策；会计方针
).LTts7c accounting practice 会计惯例
fX_#S|DlSG accounting principle 会计准则
CJJD@= accounting record 会计记录
wMGk!N accounting report 会计报告
8O>}k Accounting Services Branch [Treasury] 会计事务部〔库务署〕
!<&m]K Accounting Society of China 中国会计学会
*n8% F9F accounting statement 会计报表
7W"/ N #G accounting system 会计制度；会计系统
oBr.S_Qe accounting transaction 会计事项；帐务交易
}^9]jSq5 accounting treatment 会计处理
][,4,?T7 accounting year 会计年度
BT]ua]T+ accretion 增值；添加
$[g _=Z accrual 应计项目；应累算数目
!=3Rg-'d1 accrual basis 应计制；权责发生制
Guh%eR'Wt accrual basis accounting 应计制会计；权责发生制会计
jk$86ma! accrue 应累算；应计
{@gAv! accrued benefit 应累算利益
oK2pM18 accrued charges 应计费用
&uv0G'"\ accrued cumulative preference share dividend 应累算的累积优先股股息
bp#:UUO%S accrued expenses 应累算费用
2R]&v;A accrued interest payable 应付利息；应计未付利息
J {`eLmTu accrued interest receivable 应收利息；应计未收利息
Z`Pd2VRp accrued right 累算权益
Y2C9(Zk
U accruing profit 应累算的利润
b.s9p7:J accumulated fiscal reserve 累积财政储备
3 t)v %S|k accumulated profit 累积利润；滚存溢利
mL woi!]m accumulated reserve 累积储备
{Hl[C]25X accumulation of surplus income 累积收益盈余
TI=h_%mO acquired assets 既得资产
QYQtMb, acquisition 收购；购置；取得
#O~XVuvF0 acquisition cost 购置成本
yPV' pT) acquisition expenses 购置费用
P-CB ;\ acquisition of 100% interest 收购全部股权
sc W'AJJq acquisition of control 取得控制权
_d@=nK) acquisition of fixed assets 购置固定资产
Bn?:w\%Ue acquisition of shell “买壳”
ZQ3_y $ acquisition price 收购价
%r;w;`/hA act of God 天灾
{^5?)/< acting partner 执事合伙人
G/ vC~6x active market 买卖活跃的市场；交投畅旺的市场；旺市
m#f{]+6U
active partner 积极参与的合伙人
6 "U8V ?E active trading 交投活跃
-I":Z2.fR actual circulation 实际流通
1S 0pd-i actual cost 实际成本
4 ,G w#@ actual expenditure 实际开支；实际支出
|E TiLR=& actual income 实际入息；实际收入；实际收益
ubYG actual market 现货市场
'xnnLCm. actual price 现货价；实际价格
N
L'R\R actual profit 实际利润
HRB[GP+ actual quotation 实盘；实际价位；实际报价
Rrg8{DZhv actual year basis 按实际年度计算
*f5l=lDOB actuals 实货
EVt? C+ actuarial investigation 精算调查
?7[alV ~ actuarial principle 精算原则
e}0:"R%E actuarial report 精算师报告
>xu [q \:" Actuarial Society of Hong Kong 香港精算学会
a{SBC y actuarial valuation 精算师估值
B&Y_2)v actuary 精算师
2 -Xdoxw ad referendum agreement 暂定协议；有待覆核的协定
wv MW| ad valorem duty 从价税；按值征税
cu&,J#r% ad valorem duty system 从价税制
]JE TeZ^/ ad valorem fee 从价费
Z{ R[Wx ad valorem tariff 从价关税
kS :\Oz\
additional allowance 额外免税额
JN'cXZJPn additional amount for unexpired risk 未过期风险的额外款额
G^ wtE90 additional assessable profit 补加应评税利润
@ {#mpDX additional assessment 补加评税
9b ;A 1gu additional commitment 额外承担
Qv LZg additional commitment vote 额外承担拨款
Sm-wH^~KA additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
FJNF%a)x2I additional dependent parent allowance 供养父母额外免税额
?":'O#E additional provision 额外拨款
>u0w.3 r# additional stamp duty 附加印花税
j>Ag\@2 ME additional tax 补加税罚款；补加税款
la
<npX Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
ceT&Y{T adjudged bankrupt 被裁定破产
d2S~)/@S adjudicated bankrupt 裁定破产人
VR5fqf|* adjudication fee 裁定费；评定印花税额手续费；评估契据费
(*\ jbK adjudication of bankruptcy 裁定破产；宣告破产
i )ASsYG! adjudication of insolvency 裁定无力偿还债务
k~3. MU adjusted actual 经调整的实数；调整后的实数
i n-C/m# adjusted current assets 经调整的流动资产；调整后的流动资产
Q;u SWt<{ adjusted figure 经调整的数字；调整后的数额
U__(;
/1; adjusted liabilities 经调整的负债；调整后的负债
ZJ,cQ+fn adjusted loss 经调整的亏损；调整后的亏损
Thr*^0$C adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
{g6Qv- adjusted profit 经调整的利润；调整后的利润
8K9$,Ii adjusted surplus 经调整的盈余额；调整后的盈余额
Ucdj4[/,h adjusted value 经调整的价值；调整后的价值
T ]T ;$ adjustment 调整；修订；理算〔保险〕
}_
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l@* adjustment centre 调剂中心
4~ z?" adjustment lag 调整过程的时间差距；调整时差
?BA^YF adjustment mechanism 调整机制
Pw0Ci adjustment of loss 亏损调整
?=;qK{)37 adjustment process 调整过程；调整程序
^Q +i=y{W adjustment range 调整幅度
m~#%Q?_ % administered exchange rate 受管制汇率
&o3K%M;C? Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
BxK^?b[E8 administration expenses 行政费用
N#C1-*[C administration fee 手续费；行政费
ww k
P F administration in bankruptcy 破产管理
KvPX=/&Zu administration order 遗产管理令
up '
administrator 管理人；遗产管理人
$ (=~r`O+1 administrator of the estate 遗产管理人
}!>=|1 fY admission of debt 债项承认书
&PWB,BXv admission of proof 接纳债权证明
X" fh @. advance 放贷款项；垫付款项；预支款项；预付款项
[&?8,Q( advance account 暂支帐目；预付款帐户
w$Ot{i|$( advance compensation 预付补偿金
,)!u)wz advance from shareholder 股东垫款
(Y% Q|u advance pending reimbursement 预支以待日后付还
qT :zEt5 advanced economy 先进经济体系
\C^;k%{LV advancement 预付；预付财产
ra N)8w}- advances warrant 垫款令
A'&n5)tb advancing 贷出
_c$9eAe adverse balance 逆差
'1^B +m adverse exchange 逆汇
X^9d/}uTa advertisement addressed to shareholders 在报章刊登的致股东通告
fq[;%cr4 advice for collection 托收通知书
;a{ :%t advice of drawing 提款通知书；汇票通知书
Ez~'^s@ advice of payment 付款通知
\dQ x+f& t Advisory Committee [Securities and Futures Commission]
RP5+d 谘询委员会〔证券及期货事务监察委员会〕
gk[{2HgN Advisory Committee on Diversification 经济多元化谘询委员会
VdSv affidavit 誓章；遗产申报誓章
WKz>
!E% affidavit of no receipt 述明无收款的誓章
9`//^8G := affiliate 联号；联营公司；附属公司
^YdcAHjK affiliated company 附属公司；联号；联营公司
Sn4[3JV $l affirmation [estate duty] 非宗教式宣誓〔遗产税〕
)u]9193 affordability 负担能力
Nc Pgq?3p African Development Bank [AfDB] 非洲开发银行
R"MRnr_4K after-acquired property 事后取得的财产
iJ' xh n after-hours dealing 市后交易
"1`Oh<={b after-tax profit 税后盈利；税后利润；税后溢利
ph> 7?3;t agency agreement 代理协议
Cxod[$8 agency expenses 代理机构的开支
K$K^=> I"o agency fee 代理费
)Or .; Agency Law 《代理法》
:'F}Dy agent 代理人；承销人
38DT2<qC agent of company 公司代理人
0$+fkDf agent's fee 代理人费；经纪费
G 0O#/%% aggregate 总计；总数；总体数字
5 < wnva aggregate amount 总款额；总额
mI*[>#q> aggregate assets and liabilities 总体资产与负债
oh "O07 aggregate at constant price 按固定价格计算的总体数字
65h @}9,U aggregate demand 总需求
{U<xdG aggregate gross position 总持仓量
`U#55k9^5 aggregate limit 总限额
Z+j\a5d?, aggregate of salaries tax 合计薪俸税
r;L >.wl*I aggregate performance 总体表现；总体业绩
^E G\iO2X aggregate supply 总体供应
7@lS.w\#- aggregate surplus 总盈余
ZOXIT(mg aggregate total 整体总额
/&F,V+x aggregate value 总值；合计价值
W>VP'vn} aggregated basis 合计基准
:1XtvH aggregated net chargeable income 合计应课税入息实额
:l7U>~ o aggregation 合并计算；合计；总和
lv vs%@b> aggregation of incomes of husband and wife 夫妇入息合并计算
rqP FU6 aggregation of property 财产的总和
7QKr_ agio 差价；贴水
K{b(J
Nd Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
&[NG]V!Oc Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
8t@p @Td| 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
"H -" Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
\<}&&SuH 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
f7h*Vu`> Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
/!^&;$A' 《香港政府和大韩民国政府关于相互促进和保护投资协定》
Hqnx q agreement for a settlement 授产协议
c|F[.;cR agreement for assignment 转让协议
XNQAi (!GS agreement for sale 售卖协议；买卖协议
,QzL) W7 agreement for sale and purchase 买卖协议
^Q*atU agreement for the payment of interest 支付利息协议
OO?]qZa1 agreement for the repayment of money 还款协议
>#Q\DsDS agreement of reinsurance 再保险协议
`(A5f71MfM Agricultural Bank of China 中国农业银行
PP:(EN1 air passenger departure tax 飞机乘客离境税
pfu1 O6R Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
uVzFsgB p airport tax 机场税
>5s6u`\ alcohol duty 酒精税
OpM(j& alienation 让与；让渡；转让
I;Vu W alimony 生活费；赡养费
,rJXy_ All Ordinaries Index [AOI] 所有普通股指数
!T](Udf all risks 全险；综合险
J!'@ B d All Sales Record for Stock Market 《股票市场成交报告》
{ hln?' Allied Capital Resources Limited 新联财务有限公司
AU-n&uX all-items index [Consumer Price Index] 总指数〔消费物价指数〕
"qc6=:y} allocation letter 拨款信件
.9md~j:o^s allocation of fund 分配款项；预留款项
y Q#:J9HMJ allocation of profit 利润分配；溢利分配
={LMdC~5X allocation warrant 拨款令
moP,B~ allotment 分配；配股
pv ^O"Bs allotment notice 股份配售通知；配股通知
/U o
y/}! allotment of shares 股份分配
"4vy lHIo allowable 可获宽免；免税的
Dfq(Iv allowable business loss 可扣除的营业亏损
Hwo$tVa:= allowable expenses 可扣税的支出
Y"OG@1V;8 allowance 免税额；津贴；备抵；准备金
GA7}K:LP'k allowance for debts 债项的免税额
1x,[6H allowance for depreciation by wear and tear 耗损折旧免税额
aK`@6F,]j allowance for funeral expenses 殡殓费的免税额
a tXS-bg* allowance for inflation 为通货膨胀而预留的款项；通胀准备金
Qs9gTBS; allowance for repairs and outgoings 修葺及支出方面的免税额
hs tbz allowance to debtor 给债务人的津贴
~ T) Q$ alteration of capital 资本更改
<SI}lQ'i alternate trustee 候补受托人
U|g:`v7 amalgamation 合并
bdGIF 'p% ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
[D*UT#FM ambit of charges 征税范围；收费范围
@as"JAN amended valuation 经修订的估值
@+ a tBmt American Commodities Exchange 美国商品交易所
J|& JD? American Express Bank Limited 美国运通银行
rvr-XGK36\ American Stock Exchange 美国证券交易所
pABs!A`N amortization 摊销
!Hys 3AP amount due from banks 存放银行同业的款项
x\Z'2?u} amount due from banks abroad 存放海外银行同业的款项
5)
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pp7$J2s+j amount due from local banks 存放本港银行同业的款项
5]M>8ll amount due to banks 银行同业的存款
i1S>yV^l amount due to banks abroad 海外银行同业的存款
+3KEzo1=) amount due to holding companies 控股公司存款
uYE`"/h,1e amount due to local banks 本港银行同业的存款
z{Mr$%'EY amount due to outport banks 外埠银行同业的存款
[o F|s-"9! amount for note issue 发行纸币的款额
i hh/sPi amount of bond 担保契据的款额
.BFYY13H amount of consideration 代价款额
Ok n(pJ0 amount of contribution 供款数额
2Ry1b+\ amount of indebtedness 负债款额
&3yD_P_3 amount of principal of the loan 贷款本金额
%/9
EORdeH amount of rates chargeable 应征差饷数额
kWdi59 5 amount of share capital 股本额
IpP~Uz amount of sums assured 承保款额
Ug&,Y/tFw2 amount of variation 变动幅度
SJIOI@\b amount of vote 拨款数额
L[=a/|)TBV amount payable 应付款额
5Hcf;P7 amount receivable 应收款额
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{h+ Amsterdam Stock Exchange 阿姆斯特丹证券交易所
> @"Oe analysis 分析
ss5 m/i7 ancillary risk 附属风险
%;.;>Y(- annual account 周年帐目；周年帐目报表；年度决算；年结
?JL:CBvCp annual accounting date 年结日期
C -iK$/U annual allowance 每年免税额；年积金；年度津贴；年津
yRo- E P annual balance 年度余额
:O(^w}sle annual disposable income 每年可动用收入
^5=B`aich annual estimates 周年预算
xhRngHU\z< annual fee 年费
To ?W?s annual general meeting 周年大会
bT&: fHc annual growth rate 年增率；每年增长率
AE} )o)B annual long-term supplement 长期个案每年补助金
{'U
Rz[g annual pensionable emolument 可供计算退休金的年薪
EY \H=@A annual report 年报
;\p KDPr Annual Report on the Consumer Price Index 《消费物价指数年报》
H"qOSf{ annual return 周年报表；周年申报表；每年报税表格
@-+Q#
Zz` Annual Return Rules 《周年报表规则》
rL}Y LR annual review of consumer prices 每年消费物价回顾
92^w8Z. annual roll-forward basis 逐年延展方式
-YsLd 9^4 annual salary 年薪
Nj?/J47?, annual statement 年度报表；年度决算表
qu|B4?Y/CR Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
. |/~op4; annuitant 年金受益人
"_`F\DGAZu annuity 年金
S{Er?0wm.R annuity contract 年金合约
y~75r\"R annuity on human life 人寿年金
^$ t7+g antecedent debt 先前的债项
6oBfB8]:d ante-dated cheque 倒填日期支票
?:w1je7 anticipated expenditure 预期开支
E8-P"`Qba anticipated net profit 预期纯利
K# Jk _"W anticipated revenue 预期收入
F{UP;"8' anti-inflation measure 反通货膨胀措施
e @IA20 anti-inflationary stance 反通货膨胀立场
3;a<_cE*@ apparent deficit 表面赤字
} Q";aU0^ apparent financial solvency 表面偿债能力
u;` U*@ apparent partner 表面合伙人
/tUy3myJ application for personal assessment 个人入息课税申请书
i\dc>C ; application of fund 资金应用
3\Xbmq8} application to release as liquidator and to destruct the books of accounts and documents
0Q^Ikiv 申请免除清盘人职务及毁灭帐簿与文件
Cx fRV L`7 appointed actuary 委任精算师
A\#iXOd appointed auditor 委任核数师；委任审计师
]8T!qS(UJd appointed trustee 委任的受托人
sVl -N&/ appointer 委任人
VZ\B<i apportioned pro rata 按比例分摊
A,`8#-AX apportionment 分配；分摊
VqS#waNrx Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
kcQ'$<Mz< apportionment formula 分摊方程式
0=K9`=5d0 apportionment of estate duty 遗产税的分摊
4n4?4BEn appraisal 估价；评估
hiUD]5K p appreciable growth 可观增长
0@EwM appreciable impact 显着影响
qM.bF&&Go appreciable increase 可观增长
% DdJ ^qHI appreciation 增值；升值
v{A
KEX* appreciation against other currencies 相对其他货币升值
eGX %KT"O appreciation of the exchange value of Hong Kong dollar 港元汇值上升
.j-IX1Sa appreciation tax 增值税
{6}eN|4~# appropriation 拨款；拨用；拨付
=MvjLh" s appropriation account 拨款帐目
,~"$k[M Appropriation Bill 拨款法案
U{VCZ*0cj appropriation-in-aid system 补助拨款办法
AhNq/?Q Q~ approved assets 核准资产
F}=aBV|- approved basket stock 认可一篮子证券
5:kH;/U approved budget 核准预算
#b~JD O( approved charitable donation 认可慈善捐款
m'f,_ \' approved charitable institution 认可慈善机构
El@(mOu| approved currency 核准货币；认可货币
0)m(;> '70 approved estimates 核准预算
?`4+c x}n approved estimates of expenditure 核准开支预算
z SFDUZ]A3 approved overseas insurer 核准海外保险人
kSDZZ x approved overseas trust company 核准海外信托公司
]Oif|k`{ approved pooled investment fund 核准汇集投资基金
\.3D~2cU approved provident fund scheme 认可公积金计划
tQylT0'[+o approved provision 核准拨款
0q'w8]m approved redeemable share 核准可赎回股份
L>YU,I\o approved regional stock 认可地区性证券
PpgP&;z4 approved retirement scheme 认可退休金计划
lhkwWbB approved subordinated loan 核准附属贷款
[B|MlrZ
arbitrage 套戥；套汇；套利
M{*Lp6h arbitrageur 套戥者；套汇者
|gU(s arbitrary amount 临时款项
`+uhy , arrangement 措施；安排；协定
ma((2My'H arrears 欠款
IEza K arrears of pay 欠付薪酬
M6 }3wM*4 arrears of revenue 逾期未收税款；逾期未收的帐项
'60 L~`K articles of association 组织章程；组织细则；组织章程细则
K 5XK%Gl" Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
I hA* " ascertainment of profit 确定利润
(e[}/hf6 "Asia Clear" “亚洲结算系统”
8:/e
GM Asia Commercial Bank Ltd. 亚洲商业银行有限公司
/IM# .v Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
sx`O8 t Asian Development Fund [ADF] 亚洲发展基金
Q V&D l_ Asian dollar bond 亚洲美元债券
67VT\f Asian dollar market 亚洲美元市场
di>cMS 4 c Asian dollar rate 亚洲美元利率
L*~J%7 Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
19j+ lCSvH Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
8f3vjK' asked price 沽盘；喊价；索价；卖方报价
YWxc-fPZ assessable income 应评税入息
UNkC L4N assessable loss 应评税亏损
l' TWkQ- assessable profit 应评税利润
\xS&v7b assessable value 应评税值
B}&x aY assessed profit 估定利润
%y%j*B!% assessed value 经评估价值
Sx8OhUyux assessment 评税；评定；估价；评税单
{1b Zg assessment number 评税编号；估价编号
afb+GA! assessment of additional tax 补加税评税
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!(pE& assessment of performance 业绩评估；实绩评价
(owrdP T! Assessor 评税主任
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: asset price bubbles 资产价格泡沫
&Y^WP?HS asset-backed securities 具资产保证的证券
yfC^x%d7G assets accretion 资产增值
1hziXC0WY assets and liabilities 资产与负债
th&[Nt7 assets betterment statement 资产递增表；资产改进表
P [k$vD assets lending 实物放款；有抵押贷款
T"0,r $3: assets of the company passing on the death 死者去世时转移的公司资产
L_K= g_] assets pledged as security for liabilities 用作负债抵押的资产
}sOwp}FV8X assets portfolio 资产投资组合
<,>P 0tY} assets price 资产价格
H(&4[%;MP assets quality 资产质素
T9879[ZU\ assets realization 资产变现
6MxKl
D7kl assets refinancing arrangement 资产再集资安排
Yl.0aS assets securitization 资产证券化
npN B{J[ assets situated outside Hong Kong 在香港以外地方的资产
/*c\qXA5 assets stripping 削减资产；拆卖资产
as>L[jyG/ assets value 资产值
C,.Ee3T assignee 承让人
*Otg* , \ assignment 转让；转让书；转让契
mI>,.&eo assignment of interest 权益转让
-P]sRl3O; assignment of letters patent and trade mark 专利证书及商标转让
2[ r^M'J assignment of property 物业转让；物业转让书
[Ts"OPb% ~ assignment right 转让权
hjQ~uqbg assignor 转让人
I*`* Q$ associate 有联系的人；有关连人士；相联者；合伙人；联系人
= hN
!;7 G Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
}ga@ />Sl& associate member 附属会员
S*,rGCt'T associated body corporate 相联法人团体
w#g#8o >' associated company 相联公司；联属公司
P';?YV0 associated corporation 相联法团
@, W vvh Association of Chartered Certified Accountants [ACCA] [United Kingdom]
%3$*K\Ai 公认会计师公会〔英国〕
Vb'7> Association of Futures Exchange Brokers 香港期货经纪协会
Q;D0<Bv Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
U_{Ux 2 association of underwriters 承保人组织
<!pvqNApg assumption of control 接管
u3o#{~E/# assurance 担保；保险；转易；转易书
_Y [jyD1> assurance of interest 权益的转易
56Vb+0J' at 19XX price 按一九ＸＸ年价格计算
bk\yCt06y; at a discount 按赔价计算；按贴水价格计算；打折扣
VV9_`myN7 at a premium 按溢价计算；按升水价格计算
<dvy "Dx at call 通知付款；按通知
+
Q6l*:<|c at constant market price 按固定市价计算
Zw~+Pb at constant price 按固定价格计算
uy}%0vLo at cost 按成本计算
`3Uj{w/Q:L at current market price 按当时市价计算；按现时市价计算
yOwA8 ^q at current price 按当时价格计算；按现时价格计算
c~v~2DM at factor cost 按要素成本计算；按生产要素成本计算
?Oc{bF7 at money-of-the-day price 按付款当日价格计算
Ck / F9( at or better 按指定或较佳价位〔买卖指令〕
G7CG~:3h+ at par 按面值计算；平价
zH*KYB at sight 见票即付
% zO h at the close 按收市盘
d%0~c'D8a at the opening 按开市盘
MX ;J5(Ae attestation 见证；见证条款
FE J~k1z at-the-money option 平价期权
EMc;^ d attorney 受权人；受托代表人
DK
o N}c attornment 新拥有人承认书
"k A*Vc# attributable profit 可归属利润
m-jHze`D3 attributable share value 可归属股份价值
E~A jK'Z Auckland Stock Exchange 奥克兰证券交易所
D91e\|] auction 拍卖
3q?\r`
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T]?n)L,2 audit 审计；核数
"hy.GWF|* Audit Commission 审计署
0pSmj2/,. Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
@GvztVYo 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〕
Z*FrB58 audit review 帐目审查
K_ ci_g": Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
C*G=cs\i audited account 审计帐目；经审计的帐目
D3x /OyG( audited annual account 经审计的周年帐目
=?-ye!w audited balance sheet 经审计的资产负债表
IO/4.m-aN# auditor 核数师；核数主任；审计师
41_SRh7N auditor's certificate 核数师证明书；审计师证明书
.n=Z:*JqQ auditor's report 核数师报告；审计师报告
s-S }i{Z! Aussie bond 澳元债券
SM^-Z|d? austerity budget 紧缩预算
ai0Ut Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
+nT 'I!// Australia All Ordinaries Index 澳洲所有普通股票指数
R9! Uo Australian Dollar [AUD] 澳元
TET` b7G Australian Options Market 澳大利亚期权市场
_Um d Australian Securities Commission 澳洲证券事务监察委员会
.%8 2P( Australian Society of Certified Practising Accountants 澳洲执业会计师公会
Kn?lHH*w7 Australian Stock Exchange 澳大利亚证券交易所
-!\fp l{ Austrian Schilling [ATS] 奥地利先令
,<Q~b%(3 authentication 认证；鉴证
W'on$mB5< authority to purchase 委托购买证；委购书
-D^}S"' authorization 认可；核准；授权；授权书
Kb^>-[Yx authorization by direction 指示授权
>[1W:KQA authorization by instruction 指令授权
& V)6!,rb authorization by warrant 令状授权
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tu authorization of unit trust 单位信托的认可
10#f`OP C authorized agent 指定代理人
(4 %Y HS8 authorized capital 法定资本
Ve/xnn]' authorized clerk 出市员
8+Td-\IMk authorized dealer 认可交易商
aBzszp]l+ authorized financial institution 认可财务机构
@+WQ ^ authorized fund 认可基金
e hA;i.n authorized fund house 获授权的基金公司；认可基金公司
42 \-~] authorized institution 认可机构
Nlj^D m authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
q SejLh6 authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
F]I=+T authorized insurer 获授权保险人；获认可承保人
$.:mai authorized investment 特准投资项目
W k}AmC authorized person 获授权人
X.TI>90{ authorized representative 获授权代表
nJbbzQ,e authorized share capital 法定股本
( S ^8UV automated quotation system 自动报价系统
Ou>vX[{ Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
)}L? ?|# 自动交易系统〔香港期货交易所有限公司〕
BJS-Jy$- automatic adjustment mechanism 自动调整机制
~j'l.gQb automatic adjustment system 自动调整系统
"p3_y`h6+ Automatic Clearing House 自动票据交换所
O,.!2wVrN automatic exchange rates accumulation system 自动化汇率累集系统
I_q~*/<h Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
')N{wSM9Ft automatic teller machine [ATM] 自动柜员机
A$WZF/x autopay 自动转帐
~xIj F1Z available assets 可用资产
Hp|}~xjn available fiscal reserve 现存财政储备
v0 Ir#B,[H available profit 可用利润
]p!Gt,rYq Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
-TV?E%r average 平均；平均数；海损
cc44R|Kr$$ average basic salary 平均基本薪金
n$:IVX"2b average consumer expenditure 平均消费开支；一般消费开支
"+uN mUUnm average cost 平均成本
Ap$y%6 average cost of land production 增辟土地平均成本
> MG>=A average daily turnover 平均每日成交额
UgN28YrW average daily wage rate 平均每日工资率
pDh se2 average expenditure pattern 平均开支模式
\ sA*V%n average growth rate 平均增长率
}!i` 0p average net fixed assets 固定资产平均净值
:L
3&FA average of relatives 相对价格平均数
sFDG) average price 平均价格
W~Z<1[ average propensity to consume 平均消费倾向；一般消费倾向
a83g\c5 average propensity to save 平均储蓄倾向；一般储蓄倾向
<*EZ@XoN> average rate 平均率
n$(p-po average revenue 平均收入；平均收益
*x>3xQq& average stock 平均库存；平均存货
j( #%tIv average yearly rent 平均年租
z* <y5 avoidance of double taxation 避免双重课税
|p00j|k
avoidance of tax 避税
