A:
8 #4K@nm5 A share Ａ股；甲类股份
LwB1~fF abatement of tax 减税；减扣免税额
y X!u & ABN AMRO Bank N.V. 荷兰银行
!Ubm 586! above-the-line expenditure 线上项目支出；经常预算支出
g, d_ above-the-line receipt 线上项目收入；经常预算收入
kG D_w ABSA Asia Limited 南非联合亚洲有限公司
W{;Qi&^ca absolute change 绝对数值变更
(p2`ofj absolute expenditure 实际开支
:u 4|6? absolute guideline figure 绝对准则数字
@6UtnX'd absolute interest 绝对权益
a/ A c^!( absolute order of discharge 绝对破产解除令
k o@ej^ absolute profit margin 绝对利润幅度
R&|.Lvmc/ absolute value 实值；绝对值
MtJ-pa ~ n absolutely vested interest 绝对既得权益
: {a< ~n` absorbed cost 已吸收成本；已分摊成本
EL~$7 J absorption 吸收；分摊；合并
| In{5E k absorption rate 吸收率；摊配率；分摊率
8$NVVw]2, ACB Finance Limited 亚洲商业财务有限公司
y`RzcXblIZ acceptable form of reciprocity 合理的互惠条件
b ~zSs ws. acceptable rate 适当利率；适当汇率
_=$~l^Y[ acceptance agreement 承兑协议
,1ev2T acceptance for honour 参加承兑
.RpJZ[E acceptor 承兑人；接受人；受票人
8Qg{@#Wr acceptor for honour 参加承兑人
4|PWR_x accident insurance 意外保险
jC&fnt,O Accident Insurance Association of Hong Kong 香港意外保险公会
k3bQ32() accident insurance scheme 意外保险计划
6!_Wo\ _% accident year basis 意外年度基准
5&8E{YXr accommodation 通融；贷款
uq3pk3
)W9 accommodation bill 通融票据；空头票据
#}#m\=0 accommodation party 汇票代发人
ob>)F^.iS account balance 帐户余额；帐户结余
eB~\~@ account book 帐簿
u
8o ! account collected in advance 预收款项
JwMRquQv account current book 往来帐簿
eu5te0{G account of after-acquired property 事后取得的财产报告
Aits< 0 account of defaulter 拖欠帐目
h@ `Rk account payable 应付帐款
<)ZQRE@ account payee only [A/C payee only] 只可转帐；存入收款人帐户
|5vcT, A account receivable 应收帐款
<ww D*t account receivable report 应收帐款报表
c+l1 l0BA account statement 结单；帐单；会计财务报表
Mqr]e#"o account title 帐户名称；会计科目
:-{"9cgF R accountant's report 会计师报告
%gmx47 Accountant's Report Rules 会计师报告规则
Bj 7* 2} accounting and auditing procedure 会计与审计程序；会计与核数程序
XH%pV Accounting Arrangements 《会计安排》
0~U 0s3 accounting basis 会计基础
o(ow{S@=4 accounting by Official Receiver 破产管理署署长呈交的帐目
s* GZOz Accounting Circular 《会计通告》
i ~Tt\UA> accounting class 会计类别
xC Z_x$bk accounting date 记帐日期；会计结算日期
P|Aac,nE+^ accounting for money 款项核算
_ &, A Accounting Officer 会计主任
3uYLA4[-B accounting period 会计报告期；会计期
=G}a%)?As\ accounting policy 会计政策；会计方针
[ bnu
DS accounting practice 会计惯例
jgE{JK\n4 accounting principle 会计准则
[R4# bl accounting record 会计记录
yepRJ%mp accounting report 会计报告
cB,^?djJ3 Accounting Services Branch [Treasury] 会计事务部〔库务署〕
*fm?"0M5 Accounting Society of China 中国会计学会
Fbo"Csn_ accounting statement 会计报表
\hX,z = accounting system 会计制度；会计系统
7 (2}Vs!5 accounting transaction 会计事项；帐务交易
Tu(:? accounting treatment 会计处理
|V5BL<4 accounting year 会计年度
!EIH"`>! accretion 增值；添加
r $S9/ accrual 应计项目；应累算数目
2xN7lfu1RB accrual basis 应计制；权责发生制
A}Iyl accrual basis accounting 应计制会计；权责发生制会计
<lB2Nv -, accrue 应累算；应计
%uo 8z~+ accrued benefit 应累算利益
!IOmJpl ' accrued charges 应计费用
6Y2,fW8i, accrued cumulative preference share dividend 应累算的累积优先股股息
)?[2Y %P accrued expenses 应累算费用
L9/'zhiZBx accrued interest payable 应付利息；应计未付利息
)FwOg;=3M" accrued interest receivable 应收利息；应计未收利息
n@`3O'S accrued right 累算权益
'`upSJ;e accruing profit 应累算的利润
<l1/lm<# accumulated fiscal reserve 累积财政储备
W
$D 34( accumulated profit 累积利润；滚存溢利
+(Y\w^@%H accumulated reserve 累积储备
mywx V accumulation of surplus income 累积收益盈余
p>)1Z<D"a acquired assets 既得资产
=+X*$'<J acquisition 收购；购置；取得
W,~*pyLdO acquisition cost 购置成本
++~
G\T9H acquisition expenses 购置费用
1t Xc7NA< acquisition of 100% interest 收购全部股权
d*+}_EV)Y3 acquisition of control 取得控制权
k
Fl* Im acquisition of fixed assets 购置固定资产
%# uw8V acquisition of shell “买壳”
Wqv7 acquisition price 收购价
`G ":y[Q act of God 天灾
@Xoh@:j\ acting partner 执事合伙人
_A]jiPq active market 买卖活跃的市场；交投畅旺的市场；旺市
xd3mAf active partner 积极参与的合伙人
>> cW0I/` active trading 交投活跃
?4SYroXUX| actual circulation 实际流通
q[/g3D\G
actual cost 实际成本
_dd_Z40R actual expenditure 实际开支；实际支出
IRM jL.q actual income 实际入息；实际收入；实际收益
%en J[a%Qg actual market 现货市场
}|h-=T ' actual price 现货价；实际价格
m:Rx<E
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7eq.UyUxs actual quotation 实盘；实际价位；实际报价
RPa]VL 1W actual year basis 按实际年度计算
M}jl \{ actuals 实货
TJP;!uX actuarial investigation 精算调查
'tTlBf7# actuarial principle 精算原则
Db2#QQ actuarial report 精算师报告
?Ho$f Gz Actuarial Society of Hong Kong 香港精算学会
p3fV w]N actuarial valuation 精算师估值
>]}VD "\ actuary 精算师
RCqL~7C+ k ad referendum agreement 暂定协议；有待覆核的协定
TPb&";4ROf ad valorem duty 从价税；按值征税
a?Om;-i2`S ad valorem duty system 从价税制
ip'v<%,Q3" ad valorem fee 从价费
-T+yS BO_3 ad valorem tariff 从价关税
J>dj] 1I additional allowance 额外免税额
E2
' Al6^C additional amount for unexpired risk 未过期风险的额外款额
Ew}G PJ additional assessable profit 补加应评税利润
H?opG<R=ek additional assessment 补加评税
fx 0 8>r
additional commitment 额外承担
w 8o?wx* additional commitment vote 额外承担拨款
I-.? qcy~ additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
gu3)HCZ additional dependent parent allowance 供养父母额外免税额
@lB1t=
D additional provision 额外拨款
?_pd#W=! additional stamp duty 附加印花税
pnz@;+f additional tax 补加税罚款；补加税款
#O^zA`D Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
.f!'> _ adjudged bankrupt 被裁定破产
3s BWtz adjudicated bankrupt 裁定破产人
^?%ThPo_ adjudication fee 裁定费；评定印花税额手续费；评估契据费
<\:*cET3 adjudication of bankruptcy 裁定破产；宣告破产
ve#[LBOC8 adjudication of insolvency 裁定无力偿还债务
nb5%a adjusted actual 经调整的实数；调整后的实数
rGH7S!\AM adjusted current assets 经调整的流动资产；调整后的流动资产
3I?yRE adjusted figure 经调整的数字；调整后的数额
0wBr_b! adjusted liabilities 经调整的负债；调整后的负债
;Xidv9 c adjusted loss 经调整的亏损；调整后的亏损
d{!zJ+n 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
-GgV&%'a adjusted profit 经调整的利润；调整后的利润
-'W:P'B G adjusted surplus 经调整的盈余额；调整后的盈余额
P)TeF1~T adjusted value 经调整的价值；调整后的价值
?fs#K ;w adjustment 调整；修订；理算〔保险〕
#tPy0Q H adjustment centre 调剂中心
XSZjuQ<[3 adjustment lag 调整过程的时间差距；调整时差
:\#]uDT2= adjustment mechanism 调整机制
VyU!r*
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r'}#usB( adjustment process 调整过程；调整程序
\@2sI adjustment range 调整幅度
.hvn/5s administered exchange rate 受管制汇率
/9y'UKl7[ Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
!x:w2 administration expenses 行政费用
`).;W administration fee 手续费；行政费
0txSF^x administration in bankruptcy 破产管理
lSId<v?C> administration order 遗产管理令
x^F2Ywp% administrator 管理人；遗产管理人
mR{ %f?B administrator of the estate 遗产管理人
Q[O U` admission of debt 债项承认书
BcGQpv &x admission of proof 接纳债权证明
s|!b: Ms` advance 放贷款项；垫付款项；预支款项；预付款项
D/{ Spw@ advance account 暂支帐目；预付款帐户
_ )^n[_E advance compensation 预付补偿金
/=OSGIJzm advance from shareholder 股东垫款
b!37:V\#} advance pending reimbursement 预支以待日后付还
X >jwjRK
$ advanced economy 先进经济体系
q33!X!br advancement 预付；预付财产
6a`_i advances warrant 垫款令
uP ?gGo advancing 贷出
[/t/694 adverse balance 逆差
!as< UH"\ adverse exchange 逆汇
S4~;bsSx advertisement addressed to shareholders 在报章刊登的致股东通告
gk6j5 $Y"< advice for collection 托收通知书
^?[^o\/@R advice of drawing 提款通知书；汇票通知书
Z42v@?R.!W advice of payment 付款通知
Z@i MG Advisory Committee [Securities and Futures Commission]
&4MVk3SLx# 谘询委员会〔证券及期货事务监察委员会〕
: [vp.vw}/ Advisory Committee on Diversification 经济多元化谘询委员会
h$zPQ""8 affidavit 誓章；遗产申报誓章
[dL?N affidavit of no receipt 述明无收款的誓章
-p !KsU affiliate 联号；联营公司；附属公司
Tf[-8H< affiliated company 附属公司；联号；联营公司
M/sqOhg affirmation [estate duty] 非宗教式宣誓〔遗产税〕
El&pu x2 affordability 负担能力
a( {`<F African Development Bank [AfDB] 非洲开发银行
&<i>)Ss after-acquired property 事后取得的财产
U7fE6&g after-hours dealing 市后交易
l 0b=;^6 after-tax profit 税后盈利；税后利润；税后溢利
>|I3h5\M agency agreement 代理协议
;/{Q4X{ agency expenses 代理机构的开支
4_I,wG@ agency fee 代理费
VF==F_l Agency Law 《代理法》
LRd, 7P agent 代理人；承销人
XWy
iS\ agent of company 公司代理人
v:T` D agent's fee 代理人费；经纪费
8UL:C?eY aggregate 总计；总数；总体数字
B&Ci*#e aggregate amount 总款额；总额
8QZk0O aggregate assets and liabilities 总体资产与负债
A8eli=W aggregate at constant price 按固定价格计算的总体数字
qaGIU`}:$A aggregate demand 总需求
f W}H##b aggregate gross position 总持仓量
" Gn; Q-@ aggregate limit 总限额
yZ)ScB ^ aggregate of salaries tax 合计薪俸税
s*#|EdD6@ aggregate performance 总体表现；总体业绩
I A!ixabG aggregate supply 总体供应
cwC, VYVl aggregate surplus 总盈余
J2[QHr&tn aggregate total 整体总额
qP<,"9!I aggregate value 总值；合计价值
\T]"pE+8l aggregated basis 合计基准
UZX)1?U aggregated net chargeable income 合计应课税入息实额
>qUO_> aggregation 合并计算；合计；总和
Tx_(^K aggregation of incomes of husband and wife 夫妇入息合并计算
Iq}h}Wd aggregation of property 财产的总和
u# UeJu O agio 差价；贴水
K ;xW /7? 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》
z=Vvb Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
$xZk{ rK 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
f"0H9 Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
Y@\5gZ&T 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
-MEz` 7c~ Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
Gf ]s?J^a 《香港政府和大韩民国政府关于相互促进和保护投资协定》
x)yf!Dv5$ agreement for a settlement 授产协议
|f}NO~CA agreement for assignment 转让协议
EhUy7b,1_ agreement for sale 售卖协议；买卖协议
9FLn7Y agreement for sale and purchase 买卖协议
gX _BJ6 agreement for the payment of interest 支付利息协议
v!U# C[a^ agreement for the repayment of money 还款协议
f8^58]wx0 agreement of reinsurance 再保险协议
TgB;R5 Agricultural Bank of China 中国农业银行
PrKl whi# air passenger departure tax 飞机乘客离境税
/#se>4] Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
/[IQ:' :^ airport tax 机场税
l{a&Zy) alcohol duty 酒精税
?-84_i alienation 让与；让渡；转让
XP^ 6*}H.* alimony 生活费；赡养费
7~Ga>BK All Ordinaries Index [AOI] 所有普通股指数
yl ;'Ru: all risks 全险；综合险
^[Er%yr0 All Sales Record for Stock Market 《股票市场成交报告》
eo_T .q Allied Capital Resources Limited 新联财务有限公司
2M#CJ& all-items index [Consumer Price Index] 总指数〔消费物价指数〕
Y) *l w allocation letter 拨款信件
ZAH<!@qh allocation of fund 分配款项；预留款项
U?lu@5 ^Z allocation of profit 利润分配；溢利分配
O]g+z$2o allocation warrant 拨款令
enz Q}^ allotment 分配；配股
`pMI[pLZe allotment notice 股份配售通知；配股通知
2* L/c- allotment of shares 股份分配
fBOPd = allowable 可获宽免；免税的
ge oN4 allowable business loss 可扣除的营业亏损
r=Q5=(hn allowable expenses 可扣税的支出
_Usg`ax- allowance 免税额；津贴；备抵；准备金
G!;[If :<e allowance for debts 债项的免税额
)x7hhEk=^ allowance for depreciation by wear and tear 耗损折旧免税额
*vO'Z & allowance for funeral expenses 殡殓费的免税额
oX4uRc7wR allowance for inflation 为通货膨胀而预留的款项；通胀准备金
GKtQ >39B allowance for repairs and outgoings 修葺及支出方面的免税额
5#o,]tP allowance to debtor 给债务人的津贴
(*x "6)` alteration of capital 资本更改
k0IU~y% alternate trustee 候补受托人
`~]ReJ!X% amalgamation 合并
fx-*') ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
oCYD@S>h ambit of charges 征税范围；收费范围
/nP=E amended valuation 经修订的估值
6;pREM+ American Commodities Exchange 美国商品交易所
v+sbRuo8 American Express Bank Limited 美国运通银行
r*wKYb American Stock Exchange 美国证券交易所
F]*-i 55S amortization 摊销
7&)F;;H amount due from banks 存放银行同业的款项
k9xKaJ %1 amount due from banks abroad 存放海外银行同业的款项
cj<@~[uw amount due from holding companies 控股公司欠款
gAY2|/, amount due from local banks 存放本港银行同业的款项
KxwLKaImI amount due to banks 银行同业的存款
n_Y]iAoc` amount due to banks abroad 海外银行同业的存款
5w1[KO#K| amount due to holding companies 控股公司存款
X8x>oV;8 amount due to local banks 本港银行同业的存款
7$=@q|$ amount due to outport banks 外埠银行同业的存款
+3>4 ?,^g amount for note issue 发行纸币的款额
;LE
@Ezx amount of bond 担保契据的款额
OJ 5 !+#> amount of consideration 代价款额
@ 1A_eF amount of contribution 供款数额
#+PbcL amount of indebtedness 负债款额
i|^6s87"N2 amount of principal of the loan 贷款本金额
Evm mQ amount of rates chargeable 应征差饷数额
1W[(+TZ&s amount of share capital 股本额
w0Y %}7 amount of sums assured 承保款额
wS0bk < ( amount of variation 变动幅度
?& m] du#6 amount of vote 拨款数额
\Agg6tY r amount payable 应付款额
\W^+vuD8 amount receivable 应收款额
N=wy)+ Amsterdam Stock Exchange 阿姆斯特丹证券交易所
y}HC\A77uD analysis 分析
KgWT&^t ancillary risk 附属风险
p ri{vveN@ annual account 周年帐目；周年帐目报表；年度决算；年结
=3C)sz} annual accounting date 年结日期
Zwns|23n annual allowance 每年免税额；年积金；年度津贴；年津
r![JPhei annual balance 年度余额
n^02@Aw annual disposable income 每年可动用收入
- (}1o9e\7 annual estimates 周年预算
tlgvBRH > annual fee 年费
"'B%.a#k annual general meeting 周年大会
kG$ 8E annual growth rate 年增率；每年增长率
ONiI:Z>% annual long-term supplement 长期个案每年补助金
z44~5J] annual pensionable emolument 可供计算退休金的年薪
u g"<\" annual report 年报
)N 6[rw< Annual Report on the Consumer Price Index 《消费物价指数年报》
a&"*UJk<? annual return 周年报表；周年申报表；每年报税表格
H`lD@q'S Annual Return Rules 《周年报表规则》
f;H #TSJ annual review of consumer prices 每年消费物价回顾
oD@jtd>b % annual roll-forward basis 逐年延展方式
rI+w1';C1 annual salary 年薪
D])YP0|} annual statement 年度报表；年度决算表
>? eTbtP 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
Pm(:M: a annuitant 年金受益人
GPLt<K!<# annuity 年金
'2$!thm annuity contract 年金合约
DF|s,J`98 annuity on human life 人寿年金
yG G B antecedent debt 先前的债项
8 {]Gh 0+ ante-dated cheque 倒填日期支票
1DtMY|wP anticipated expenditure 预期开支
T}Vpy` anticipated net profit 预期纯利
}k0-?_Z=1 anticipated revenue 预期收入
+JS/Z5dl+} anti-inflation measure 反通货膨胀措施
6n\z53Mk anti-inflationary stance 反通货膨胀立场
kseJm+Hc apparent deficit 表面赤字
_I-VWDCk apparent financial solvency 表面偿债能力
\nAHpF apparent partner 表面合伙人
2 U`W[ application for personal assessment 个人入息课税申请书
Y*cJ4hQ application of fund 资金应用
>-5 Gt application to release as liquidator and to destruct the books of accounts and documents
SuH.lCF-g 申请免除清盘人职务及毁灭帐簿与文件
?VP !1O =J appointed actuary 委任精算师
/
&D$kxz appointed auditor 委任核数师；委任审计师
\R\@t] >Y appointed trustee 委任的受托人
33'lZ ubV appointer 委任人
D#Yx,`Ui apportioned pro rata 按比例分摊
Ij}F<ZgZG apportionment 分配；分摊
(e3Gs+; Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
T)
tZU? apportionment formula 分摊方程式
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apportionment of estate duty 遗产税的分摊
)(Mr f{ appraisal 估价；评估
)1nCw appreciable growth 可观增长
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appreciable impact 显着影响
l()MYuLNV appreciable increase 可观增长
2, "q_d'V appreciation 增值；升值
,,gL rV k appreciation against other currencies 相对其他货币升值
N46$EsO!h appreciation of the exchange value of Hong Kong dollar 港元汇值上升
vd7N&c9 appreciation tax 增值税
0$L0fhw. appropriation 拨款；拨用；拨付
_OU.JrqC appropriation account 拨款帐目
;i9<y8Dha Appropriation Bill 拨款法案
Vm ;Q w appropriation-in-aid system 补助拨款办法
6$fnQcpJ approved assets 核准资产
~J>gVg%66 approved basket stock 认可一篮子证券
WCmNibj approved budget 核准预算
m_! vIUOz approved charitable donation 认可慈善捐款
Jp3di&x approved charitable institution 认可慈善机构
&M3E S}6 approved currency 核准货币；认可货币
YG 5Z8@kH approved estimates 核准预算
0SY f<$ approved estimates of expenditure 核准开支预算
_p J_V>l approved overseas insurer 核准海外保险人
ca/o#9:N`: approved overseas trust company 核准海外信托公司
=PFR{=F approved pooled investment fund 核准汇集投资基金
nOal7BNN approved provident fund scheme 认可公积金计划
b ?]ly( approved provision 核准拨款
yvoo M'R approved redeemable share 核准可赎回股份
ezr\ T approved regional stock 认可地区性证券
5u|=;Hz*) approved retirement scheme 认可退休金计划
u@Cf*VPK approved subordinated loan 核准附属贷款
2@R8P ~^W arbitrage 套戥；套汇；套利
Zp (=[n5 arbitrageur 套戥者；套汇者
P A 6KX5 arbitrary amount 临时款项
CI!Eq&D, arrangement 措施；安排；协定
' `]n _$f' arrears 欠款
H/Ec^Lc+_ arrears of pay 欠付薪酬
vf' cx :m arrears of revenue 逾期未收税款；逾期未收的帐项
OVUs]uK articles of association 组织章程；组织细则；组织章程细则
Xm8Z+}i Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
I51oG:6fR? ascertainment of profit 确定利润
J(EaE2 "Asia Clear" “亚洲结算系统”
+eBMn(7Cgv Asia Commercial Bank Ltd. 亚洲商业银行有限公司
YF! &*6m Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
L e` / Asian Development Fund [ADF] 亚洲发展基金
:qAc= IC% Asian dollar bond 亚洲美元债券
=l8!VJa Asian dollar market 亚洲美元市场
833 %H`jQc Asian dollar rate 亚洲美元利率
iL0jpa<} Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
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nCjA\$ Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
7O+Ij9+{n asked price 沽盘；喊价；索价；卖方报价
v dH+>l assessable income 应评税入息
1J-Qh<Q assessable loss 应评税亏损
2fzKdkJhe assessable profit 应评税利润
," C[Qg( assessable value 应评税值
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assessed profit 估定利润
XJmFJafQD assessed value 经评估价值
&gA6+b' assessment 评税；评定；估价；评税单
&R'w-0k_ assessment number 评税编号；估价编号
MjQ[^%lfL assessment of additional tax 补加税评税
QOT) x4 !) assessment of performance 业绩评估；实绩评价
Ns.3s7& Assessor 评税主任
(}{_]X|e asset price bubbles 资产价格泡沫
oI_oz0nHk asset-backed securities 具资产保证的证券
-v;n"Zy1 assets accretion 资产增值
F<yy>Wf assets and liabilities 资产与负债
q}<.x8\ assets betterment statement 资产递增表；资产改进表
$bZu^ d, assets lending 实物放款；有抵押贷款
&\1'1`N1 assets of the company passing on the death 死者去世时转移的公司资产
\-Iny=$ assets pledged as security for liabilities 用作负债抵押的资产
0~+NB-L} assets portfolio 资产投资组合
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^{wi~? assets price 资产价格
1m>^{u assets quality 资产质素
+ z:CZ(fb
assets realization 资产变现
1KTabj/C assets refinancing arrangement 资产再集资安排
|jahpji6 assets securitization 资产证券化
!Tn0M; assets situated outside Hong Kong 在香港以外地方的资产
y Y>-MoF/t assets stripping 削减资产；拆卖资产
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YVB %
kKv{ assignee 承让人
W!/vm assignment 转让；转让书；转让契
L289'Gzg assignment of interest 权益转让
U@.u-)oX assignment of letters patent and trade mark 专利证书及商标转让
I!f B1aq- assignment of property 物业转让；物业转让书
c q*p9c assignment right 转让权
jDlA <1 assignor 转让人
bKk CW associate 有联系的人；有关连人士；相联者；合伙人；联系人
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Orz Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
xClRO,- associate member 附属会员
F2IC$: e
M associated body corporate 相联法人团体
n$.1Wk" associated company 相联公司；联属公司
gB]C&Q associated corporation 相联法团
|Du,UY/ Association of Chartered Certified Accountants [ACCA] [United Kingdom]
>vlQ |/C 公认会计师公会〔英国〕
/ <JY:1| Association of Futures Exchange Brokers 香港期货经纪协会
3<c*v/L{C\ Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
[AXsnpa/C association of underwriters 承保人组织
YF} 9k assumption of control 接管
8#+`9GI assurance 担保；保险；转易；转易书
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z zx< assurance of interest 权益的转易
o" |O
] at 19XX price 按一九ＸＸ年价格计算
i {gDW+N at a discount 按赔价计算；按贴水价格计算；打折扣
?VwK2w$&={ at a premium 按溢价计算；按升水价格计算
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w\ at call 通知付款；按通知
f;. SSiT at constant market price 按固定市价计算
0jBKCu at constant price 按固定价格计算
0/ut:RV0 at cost 按成本计算
AK6=Ydu at current market price 按当时市价计算；按现时市价计算
XjX 2[*l at current price 按当时价格计算；按现时价格计算
+x(YG(5\w at factor cost 按要素成本计算；按生产要素成本计算
K<c2PFo)Q at money-of-the-day price 按付款当日价格计算
y:Z$LmPc< at or better 按指定或较佳价位〔买卖指令〕
RNGO~:k?r at par 按面值计算；平价
P,(9c yS{ at sight 见票即付
csYy7uzi at the close 按收市盘
r+o_t2_b* at the opening 按开市盘
X *0k>j attestation 见证；见证条款
X$/E> I at-the-money option 平价期权
j*X jY[ attorney 受权人；受托代表人
>f> V5L%1 attornment 新拥有人承认书
&a.']!$^" attributable profit 可归属利润
M9gOoYf, ~ attributable share value 可归属股份价值
y)P&]&"? Auckland Stock Exchange 奥克兰证券交易所
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MN auction 拍卖
Tru c[A.2Z auctioneer 拍卖商
Zw +=ng.q? audit 审计；核数
O{~K R/ Audit Commission 审计署
F av?,Q ,n Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
JlUb0{8PE 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〕
$Jc q7E~ audit review 帐目审查
yKYl@&H/% Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
@9aGz6k+ audited account 审计帐目；经审计的帐目
h{I`7X audited annual account 经审计的周年帐目
gt'*B5F( audited balance sheet 经审计的资产负债表
a_J b> } auditor 核数师；核数主任；审计师
nh<Z1 tMU auditor's certificate 核数师证明书；审计师证明书
GSP?X$E auditor's report 核数师报告；审计师报告
YNI;h%w Aussie bond 澳元债券
yx2 z%E austerity budget 紧缩预算
YV-j/U{& Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
1DUb
[ W8 Australia All Ordinaries Index 澳洲所有普通股票指数
@a0Q0M Australian Dollar [AUD] 澳元
l_6e I Australian Options Market 澳大利亚期权市场
z?)He)d Australian Securities Commission 澳洲证券事务监察委员会
/N>} 4Ay Australian Society of Certified Practising Accountants 澳洲执业会计师公会
{#N%Bq} Australian Stock Exchange 澳大利亚证券交易所
E30Ln_^o Austrian Schilling [ATS] 奥地利先令
d , UCH authentication 认证；鉴证
NddO *`8+) authority to purchase 委托购买证；委购书
^}J<)}Q authorization 认可；核准；授权；授权书
sZKEUSFD # authorization by direction 指示授权
RB [/q: authorization by instruction 指令授权
[_V:) authorization by warrant 令状授权
ul$,q05nb authorization of unit trust 单位信托的认可
6(Vhtr2( * authorized agent 指定代理人
J smB^ authorized capital 法定资本
fH[Wkif authorized clerk 出市员
G{+2x N
a( authorized dealer 认可交易商
z|I0-1tAK authorized financial institution 认可财务机构
dq(E&`SzK authorized fund 认可基金
UU[H@ym# authorized fund house 获授权的基金公司；认可基金公司
?pqU3 -knH authorized institution 认可机构
cAb>2]M5V authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
w//omF'` authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
yPoSJzC=[ authorized insurer 获授权保险人；获认可承保人
* jE;9^ authorized investment 特准投资项目
h48YDWwy authorized person 获授权人
[X<Pk authorized representative 获授权代表
;g+]klR! authorized share capital 法定股本
wN(&5rfS automated quotation system 自动报价系统
J'e]x[Y Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
Z|I-BPyn 自动交易系统〔香港期货交易所有限公司〕
_%B/!)v automatic adjustment mechanism 自动调整机制
GWdSSr> automatic adjustment system 自动调整系统
5rloK " Automatic Clearing House 自动票据交换所
RJhK$\ automatic exchange rates accumulation system 自动化汇率累集系统
?`H[u7*% Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
P#MK automatic teller machine [ATM] 自动柜员机
&<Zdyf?[Ou autopay 自动转帐
8eN7VT eb available assets 可用资产
\x(^]/@ available fiscal reserve 现存财政储备
f}iU& 3S available profit 可用利润
dw9T f ^V Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
+P)ys#= average 平均；平均数；海损
{~'H average basic salary 平均基本薪金
&iBNO,v average consumer expenditure 平均消费开支；一般消费开支
!zR)D|w& average cost 平均成本
w#9_eq|3 average cost of land production 增辟土地平均成本
n'M>xq _ average daily turnover 平均每日成交额
w"~<h; average daily wage rate 平均每日工资率
\J3 /keL average expenditure pattern 平均开支模式
u%B&WwHG average growth rate 平均增长率
;|HL+je;Z average net fixed assets 固定资产平均净值
=ewy Q
average of relatives 相对价格平均数
:I Z"D40m" average price 平均价格
JYJU&u average propensity to consume 平均消费倾向；一般消费倾向
wXbsS)#/ average propensity to save 平均储蓄倾向；一般储蓄倾向
ugLlI2 nJ average rate 平均率
Gq1)1 average revenue 平均收入；平均收益
r[pF ^y0 average stock 平均库存；平均存货
Da_()e[9p average yearly rent 平均年租
A[)C:q, avoidance of double taxation 避免双重课税
%j5ywr: avoidance of tax 避税
