A:
UstUPO A share Ａ股；甲类股份
5@+?{Cl abatement of tax 减税；减扣免税额
N#Rb8&G)b ABN AMRO Bank N.V. 荷兰银行
EA(4xj&:U above-the-line expenditure 线上项目支出；经常预算支出
rl 7up above-the-line receipt 线上项目收入；经常预算收入
7P2n{zd, ABSA Asia Limited 南非联合亚洲有限公司
=V|jd'iwx absolute change 绝对数值变更
<&Xl b0 absolute expenditure 实际开支
jUM'f24 absolute guideline figure 绝对准则数字
l,hOnpm9 absolute interest 绝对权益
m6 [ }KkW absolute order of discharge 绝对破产解除令
,V,mz?d ^9 absolute profit margin 绝对利润幅度
ya1
aWs~ absolute value 实值；绝对值
*V hEl7 absolutely vested interest 绝对既得权益
f~wON>$K absorbed cost 已吸收成本；已分摊成本
%B\x
%e ;P absorption 吸收；分摊；合并
s1Acl\l-uF absorption rate 吸收率；摊配率；分摊率
Hh Q0> ACB Finance Limited 亚洲商业财务有限公司
by 'KJxl[ acceptable form of reciprocity 合理的互惠条件
beo(7,=& acceptable rate 适当利率；适当汇率
:=y5713 acceptance agreement 承兑协议
>I\B_q acceptance for honour 参加承兑
Q&.uL}R acceptor 承兑人；接受人；受票人
0&s a#g2 acceptor for honour 参加承兑人
%?+vtX accident insurance 意外保险
+ZNOvc sV Accident Insurance Association of Hong Kong 香港意外保险公会
\1G '{# Q accident insurance scheme 意外保险计划
y:98}gW`n accident year basis 意外年度基准
aGC3&c[Wx accommodation 通融；贷款
rs?Dn6:;B accommodation bill 通融票据；空头票据
=gI 41Y] accommodation party 汇票代发人
j yD3Sa3 account balance 帐户余额；帐户结余
R `@T<ob) account book 帐簿
D%]S>g5k account collected in advance 预收款项
g8uqW1E ^ account current book 往来帐簿
=oI[E~1< account of after-acquired property 事后取得的财产报告
z(LR!hr account of defaulter 拖欠帐目
KxK,en4)+ account payable 应付帐款
cZ_)'0
account payee only [A/C payee only] 只可转帐；存入收款人帐户
exJc[G&t( account receivable 应收帐款
^%,{R},s account receivable report 应收帐款报表
YA$YT8iMe account statement 结单；帐单；会计财务报表
,5v'hG account title 帐户名称；会计科目
y#B=9Ri=z accountant's report 会计师报告
U\Vg &"P Accountant's Report Rules 会计师报告规则
@
& N accounting and auditing procedure 会计与审计程序；会计与核数程序
P6.PjK!Ar Accounting Arrangements 《会计安排》
ldUZ\z(* accounting basis 会计基础
s0dP3tz> accounting by Official Receiver 破产管理署署长呈交的帐目
,Tr&`2w Accounting Circular 《会计通告》
w{aGH/LN accounting class 会计类别
3h:~NL accounting date 记帐日期；会计结算日期
j zV"( p! accounting for money 款项核算
0 YFXF Accounting Officer 会计主任
3[u-
LYW accounting period 会计报告期；会计期
lo> 9 \ Po accounting policy 会计政策；会计方针
b_RO%L:"yL accounting practice 会计惯例
' r 7[9[ accounting principle 会计准则
Lbrl CB+ accounting record 会计记录
56z>/`= accounting report 会计报告
Kj 4 BVs Accounting Services Branch [Treasury] 会计事务部〔库务署〕
L"
ejA Accounting Society of China 中国会计学会
-c&=3O! accounting statement 会计报表
9 Of; 8R accounting system 会计制度；会计系统
`{!A1xKZ accounting transaction 会计事项；帐务交易
Hi={(Z5tC4 accounting treatment 会计处理
]]:K
l accounting year 会计年度
uX_#NP/2 accretion 增值；添加
cEu_p2(7!B accrual 应计项目；应累算数目
B1_9l3RM accrual basis 应计制；权责发生制
sP i accrual basis accounting 应计制会计；权责发生制会计
IrL7%? accrue 应累算；应计
'Hx #DhiFz accrued benefit 应累算利益
HNS^:X R accrued charges 应计费用
P}8hK accrued cumulative preference share dividend 应累算的累积优先股股息
% >Gb]dv? accrued expenses 应累算费用
yZ6WbI 8n accrued interest payable 应付利息；应计未付利息
AVQcD`V3B accrued interest receivable 应收利息；应计未收利息
UCcr > accrued right 累算权益
,;}
accruing profit 应累算的利润
w{DU<e: accumulated fiscal reserve 累积财政储备
"'[M~Js accumulated profit 累积利润；滚存溢利
s`=| D'G(= accumulated reserve 累积储备
9f0`H v HC accumulation of surplus income 累积收益盈余
y[$UeE"0 acquired assets 既得资产
3R< r[3WP acquisition 收购；购置；取得
w3,KqF acquisition cost 购置成本
CmBP C jh acquisition expenses 购置费用
^$P_B-C N acquisition of 100% interest 收购全部股权
n~6$CQ5dF( acquisition of control 取得控制权
u!D?^:u=) acquisition of fixed assets 购置固定资产
a?+C]u?_D acquisition of shell “买壳”
c;]\$#2 acquisition price 收购价
n )X% &_ act of God 天灾
P
2_!(FZ<l acting partner 执事合伙人
[8 za=B/ active market 买卖活跃的市场；交投畅旺的市场；旺市
kEq~M 10 active partner 积极参与的合伙人
2?%*UxcO active trading 交投活跃
dY}5Kmt actual circulation 实际流通
HE+' fQ!R actual cost 实际成本
U>*@VOgB actual expenditure 实际开支；实际支出
I*TTD]e'X actual income 实际入息；实际收入；实际收益
?<t ?G actual market 现货市场
dYISjk@ actual price 现货价；实际价格
it H actual profit 实际利润
@I4HpY7: actual quotation 实盘；实际价位；实际报价
mh"PA p actual year basis 按实际年度计算
LAc60^t1 actuals 实货
u _WUJ_ actuarial investigation 精算调查
E|;>!MMA; actuarial principle 精算原则
Fxa{
9'99 actuarial report 精算师报告
,|RKM Actuarial Society of Hong Kong 香港精算学会
i}8OaX3x actuarial valuation 精算师估值
(.N n|lY<i actuary 精算师
E'{:HX ad referendum agreement 暂定协议；有待覆核的协定
@lDnD%vZ` ad valorem duty 从价税；按值征税
n>u_>2Ikkj ad valorem duty system 从价税制
9<rs3 84 ad valorem fee 从价费
<7`k[~)VB ad valorem tariff 从价关税
O<p=&=TD7 additional allowance 额外免税额
bJMsB|r additional amount for unexpired risk 未过期风险的额外款额
t }4 additional assessable profit 补加应评税利润
VE]TT>< additional assessment 补加评税
#L!`n )J" additional commitment 额外承担
Ec<33i]h*p additional commitment vote 额外承担拨款
UucX1 % additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
;v]C8 }L^ additional dependent parent allowance 供养父母额外免税额
ROTKK8:+: additional provision 额外拨款
FFZ? -sE additional stamp duty 附加印花税
0@? m"|G additional tax 补加税罚款；补加税款
iuWUr?`\ Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
cRK Lyb adjudged bankrupt 被裁定破产
0Md.3kY adjudicated bankrupt 裁定破产人
% m 6qL adjudication fee 裁定费；评定印花税额手续费；评估契据费
'~
B2[ adjudication of bankruptcy 裁定破产；宣告破产
vWmt<E|e adjudication of insolvency 裁定无力偿还债务
VM5 'd adjusted actual 经调整的实数；调整后的实数
u gN%8N adjusted current assets 经调整的流动资产；调整后的流动资产
02EX_tt), adjusted figure 经调整的数字；调整后的数额
" TCJT390 adjusted liabilities 经调整的负债；调整后的负债
_ }47U7s8 adjusted loss 经调整的亏损；调整后的亏损
jl}9R] Y_2 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
J1(SL~e], adjusted profit 经调整的利润；调整后的利润
"\Dqtr w adjusted surplus 经调整的盈余额；调整后的盈余额
Y!]a*== adjusted value 经调整的价值；调整后的价值
}8 ;,2E*z adjustment 调整；修订；理算〔保险〕
=k d-rIBc adjustment centre 调剂中心
pFd{Tdh adjustment lag 调整过程的时间差距；调整时差
91R7Rrne adjustment mechanism 调整机制
vx f09v{- adjustment of loss 亏损调整
uDG>m7(}/h adjustment process 调整过程；调整程序
Fp ?M@ adjustment range 调整幅度
38-kl,Vw administered exchange rate 受管制汇率
@>VX]Qe^X Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
5I[:.o0 administration expenses 行政费用
}#.O Jub administration fee 手续费；行政费
e%:vLE
9 administration in bankruptcy 破产管理
|^Yz*r?BJ administration order 遗产管理令
D@X"1X!F`G administrator 管理人；遗产管理人
.I|b9$V administrator of the estate 遗产管理人
Rm n|!C%%K admission of debt 债项承认书
Zt41f PQ admission of proof 接纳债权证明
/kr|}`#
Z advance 放贷款项；垫付款项；预支款项；预付款项
Z/ml ,4e advance account 暂支帐目；预付款帐户
@P0rNO %y advance compensation 预付补偿金
5/6Jq advance from shareholder 股东垫款
N4qBCBr( advance pending reimbursement 预支以待日后付还
bO$KV"*! advanced economy 先进经济体系
xH28\]F5n advancement 预付；预付财产
<J~6Q advances warrant 垫款令
XjzGtZ#6 advancing 贷出
]Rf$&7`g{ adverse balance 逆差
F&p42!" adverse exchange 逆汇
?2o+x D2 advertisement addressed to shareholders 在报章刊登的致股东通告
t^B s3;E^ advice for collection 托收通知书
roriNr/ e advice of drawing 提款通知书；汇票通知书
TPx0LDk%( advice of payment 付款通知
dL'oIBp Advisory Committee [Securities and Futures Commission]
)]w&DNc 谘询委员会〔证券及期货事务监察委员会〕
B :i$ Advisory Committee on Diversification 经济多元化谘询委员会
;L76V$& affidavit 誓章；遗产申报誓章
A+Un(tU2( affidavit of no receipt 述明无收款的誓章
)Dv;,t affiliate 联号；联营公司；附属公司
66B,Krz1n affiliated company 附属公司；联号；联营公司
j."V>p8u$ affirmation [estate duty] 非宗教式宣誓〔遗产税〕
' p!& &.% affordability 负担能力
4+>~Ui_# African Development Bank [AfDB] 非洲开发银行
ORX<ZO t1 after-acquired property 事后取得的财产
Z8h;3 Ek after-hours dealing 市后交易
MsIaMW _ after-tax profit 税后盈利；税后利润；税后溢利
V`/c# y|| agency agreement 代理协议
|R91| -H agency expenses 代理机构的开支
!}mM" | < agency fee 代理费
iX2exJto Agency Law 《代理法》
KX\=wFbP) agent 代理人；承销人
E rA* a3 agent of company 公司代理人
m_ wvi agent's fee 代理人费；经纪费
r;(^]Soz aggregate 总计；总数；总体数字
OJydt ; a aggregate amount 总款额；总额
StNA(+rT aggregate assets and liabilities 总体资产与负债
& ! :mL], aggregate at constant price 按固定价格计算的总体数字
YJwI@E (l$ aggregate demand 总需求
.j)DE}[q> aggregate gross position 总持仓量
`|nJAW3 aggregate limit 总限额
AVz9 07h8 aggregate of salaries tax 合计薪俸税
2sqH
> fen aggregate performance 总体表现；总体业绩
b~ ig$!N] aggregate supply 总体供应
6L~5 qbQ aggregate surplus 总盈余
S{XO3 aggregate total 整体总额
\qW^AD(it< aggregate value 总值；合计价值
T|$tQg Y^ aggregated basis 合计基准
5 <KBMCn aggregated net chargeable income 合计应课税入息实额
/i!/)]*- aggregation 合并计算；合计；总和
u1'l4VgT aggregation of incomes of husband and wife 夫妇入息合并计算
R-iWbLD aggregation of property 财产的总和
}# J i"e agio 差价；贴水
$W W7 , Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
R%t6sbsNv Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
R SWw4} 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
(3x2^M8 Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
bjwl21;{ 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
]~3a ~
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
A] 'XC"lS 《香港政府和大韩民国政府关于相互促进和保护投资协定》
.db:mSrL agreement for a settlement 授产协议
hE,-CIRg agreement for assignment 转让协议
^8ilUu agreement for sale 售卖协议；买卖协议
#8v l2qWbi agreement for sale and purchase 买卖协议
-idbR[1{? agreement for the payment of interest 支付利息协议
Lrt~Q:z2u agreement for the repayment of money 还款协议
F gP{ agreement of reinsurance 再保险协议
2xy{g&G Agricultural Bank of China 中国农业银行
Sng3 B air passenger departure tax 飞机乘客离境税
nH?#_ 5F1 Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
9,>c;7s X airport tax 机场税
(A_H[xP alcohol duty 酒精税
.`D$.|!8g alienation 让与；让渡；转让
d_V7w4 lK alimony 生活费；赡养费
v~dUH0P<>e All Ordinaries Index [AOI] 所有普通股指数
F CfU=4O all risks 全险；综合险
\@NnL\ t
u All Sales Record for Stock Market 《股票市场成交报告》
G&N),wsNZK Allied Capital Resources Limited 新联财务有限公司
zLS?: yq all-items index [Consumer Price Index] 总指数〔消费物价指数〕
5C-n"8 &C& allocation letter 拨款信件
>Zm|R|{BE allocation of fund 分配款项；预留款项
vHymSU/J allocation of profit 利润分配；溢利分配
k^UrFl allocation warrant 拨款令
^D
{v L allotment 分配；配股
>I/~)B`jhE allotment notice 股份配售通知；配股通知
caTKi8 allotment of shares 股份分配
?|< p ^: allowable 可获宽免；免税的
u]3VK allowable business loss 可扣除的营业亏损
pug;1UZ allowable expenses 可扣税的支出
!r*JGv= allowance 免税额；津贴；备抵；准备金
aHle s5
allowance for debts 债项的免税额
sPX~>8}|VP allowance for depreciation by wear and tear 耗损折旧免税额
]INt9Pvqm allowance for funeral expenses 殡殓费的免税额
RBeQT=B8~ allowance for inflation 为通货膨胀而预留的款项；通胀准备金
*ES"^N/88 allowance for repairs and outgoings 修葺及支出方面的免税额
>o"0QD allowance to debtor 给债务人的津贴
Jj1lAg 0 alteration of capital 资本更改
S:
g 2V alternate trustee 候补受托人
TPKm > 5g amalgamation 合并
_(@ezX.p ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
Pf<BQ*n ambit of charges 征税范围；收费范围
n3hlo@gYW amended valuation 经修订的估值
>hotkMX `3 American Commodities Exchange 美国商品交易所
Oh=Kl3xs American Express Bank Limited 美国运通银行
c<)O#i@3/ American Stock Exchange 美国证券交易所
C !Lu`y amortization 摊销
y
0fI7:e3 amount due from banks 存放银行同业的款项
nhq,Y0YH amount due from banks abroad 存放海外银行同业的款项
=\jPnov! amount due from holding companies 控股公司欠款
pN;T t+} amount due from local banks 存放本港银行同业的款项
6bpO#&T amount due to banks 银行同业的存款
!V0)eC50 amount due to banks abroad 海外银行同业的存款
y[f6J3/ amount due to holding companies 控股公司存款
`v Ebm Xb amount due to local banks 本港银行同业的存款
.uo:fxbd 2 amount due to outport banks 外埠银行同业的存款
9a KCO 4 amount for note issue 发行纸币的款额
_ba.oIc amount of bond 担保契据的款额
x@VZJrQQ amount of consideration 代价款额
N2EX`@_2 amount of contribution 供款数额
PrEfJ? amount of indebtedness 负债款额
sGbk4g amount of principal of the loan 贷款本金额
_7-P8"m amount of rates chargeable 应征差饷数额
H#I%6k*\a amount of share capital 股本额
}~NWOJ3; amount of sums assured 承保款额
{0} Q5 amount of variation 变动幅度
JZrZDW>M amount of vote 拨款数额
B}h8c amount payable 应付款额
% ELf 7~ amount receivable 应收款额
^;mGOjS Amsterdam Stock Exchange 阿姆斯特丹证券交易所
rx(z:: analysis 分析
Et"B8@'P ancillary risk 附属风险
E K^["_*A annual account 周年帐目；周年帐目报表；年度决算；年结
u6p
nO annual accounting date 年结日期
N07FU\<9 annual allowance 每年免税额；年积金；年度津贴；年津
J*f..:m annual balance 年度余额
v<S?"#
]F= annual disposable income 每年可动用收入
R%% h=] annual estimates 周年预算
n0@ \x=9 annual fee 年费
+ gP 4MP annual general meeting 周年大会
')v<MqBr annual growth rate 年增率；每年增长率
7|7sA'1 cM annual long-term supplement 长期个案每年补助金
kD 4J{\ annual pensionable emolument 可供计算退休金的年薪
rW zO> v annual report 年报
[Y Q` ` Annual Report on the Consumer Price Index 《消费物价指数年报》
sJ cwN.s annual return 周年报表；周年申报表；每年报税表格
v>p~y u+G Annual Return Rules 《周年报表规则》
JKYkS*.a} annual review of consumer prices 每年消费物价回顾
%-, -:e annual roll-forward basis 逐年延展方式
~]lVixr9 annual salary 年薪
'uV;)~ annual statement 年度报表；年度决算表
P'C D V3+ 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
-]vPF| annuitant 年金受益人
c9xc@G! annuity 年金
zE4TdT1y| annuity contract 年金合约
,~xX[u B annuity on human life 人寿年金
gK"E4{ y_@ antecedent debt 先前的债项
dpcFS0 ante-dated cheque 倒填日期支票
b+ v!3| anticipated expenditure 预期开支
J*'#!
xIa anticipated net profit 预期纯利
"( P-VX anticipated revenue 预期收入
# Q_
d anti-inflation measure 反通货膨胀措施
x4bj ?=+ anti-inflationary stance 反通货膨胀立场
7<3eB)S apparent deficit 表面赤字
&o*f*(C2 apparent financial solvency 表面偿债能力
w 7 j
hS apparent partner 表面合伙人
>Sh"/3%q application for personal assessment 个人入息课税申请书
6):^m{RH^ application of fund 资金应用
q6
R r? application to release as liquidator and to destruct the books of accounts and documents
x*z$4)RP
申请免除清盘人职务及毁灭帐簿与文件
92K#xM/ appointed actuary 委任精算师
\A9hYTC) appointed auditor 委任核数师；委任审计师
aY@st]p appointed trustee 委任的受托人
lip1wR7 appointer 委任人
$P%b?Y/ apportioned pro rata 按比例分摊
h"+|)'*n apportionment 分配；分摊
OQ m-BL Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
FYu=e?L apportionment formula 分摊方程式
X DrNc!XN apportionment of estate duty 遗产税的分摊
4^rO K appraisal 估价；评估
} h0
) appreciable growth 可观增长
O
E56J-*}x appreciable impact 显着影响
7|e D}=jy appreciable increase 可观增长
00 )=3@D appreciation 增值；升值
jZvQMW appreciation against other currencies 相对其他货币升值
W At | J2 appreciation of the exchange value of Hong Kong dollar 港元汇值上升
/5c;,.hm1R appreciation tax 增值税
]f"l4ay@M appropriation 拨款；拨用；拨付
x_TtS| appropriation account 拨款帐目
\+B+M 7 Appropriation Bill 拨款法案
B^u qu appropriation-in-aid system 补助拨款办法
Ss~dK-{e7 approved assets 核准资产
( VzabO approved basket stock 认可一篮子证券
`^7ARr / approved budget 核准预算
LlfD>cN approved charitable donation 认可慈善捐款
4chSo.= 4V approved charitable institution 认可慈善机构
KD5} Nk)t approved currency 核准货币；认可货币
,|
EaW& 2 approved estimates 核准预算
"Gh?hU,WWZ approved estimates of expenditure 核准开支预算
Tp0^dZ M+ approved overseas insurer 核准海外保险人
Pq:GvM` approved overseas trust company 核准海外信托公司
/*8Ms` approved pooled investment fund 核准汇集投资基金
r6*~WM|Sq7 approved provident fund scheme 认可公积金计划
e)2s2y@zi approved provision 核准拨款
4-: TQp( approved redeemable share 核准可赎回股份
` d[ja, approved regional stock 认可地区性证券
}6V` U9 ^g approved retirement scheme 认可退休金计划
3bp'UEF^k approved subordinated loan 核准附属贷款
Q]}aZ4L arbitrage 套戥；套汇；套利
d;D8$q)8Q arbitrageur 套戥者；套汇者
h (`Erb arbitrary amount 临时款项
|
D jgm7$* arrangement 措施；安排；协定
K qt,sJ arrears 欠款
_,JdL '[d arrears of pay 欠付薪酬
KvrcO#-sL arrears of revenue 逾期未收税款；逾期未收的帐项
^SouA[ articles of association 组织章程；组织细则；组织章程细则
1Go ju ey Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
y-iuOzq4 ascertainment of profit 确定利润
-gpF% g`H "Asia Clear" “亚洲结算系统”
mnM!^[|z Asia Commercial Bank Ltd. 亚洲商业银行有限公司
C4jq T Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
aI 6fPQe Asian Development Fund [ADF] 亚洲发展基金
['SZe0 Asian dollar bond 亚洲美元债券
okO^ /" Asian dollar market 亚洲美元市场
g0!{ CW Asian dollar rate 亚洲美元利率
Uxq9H Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
cH!w;U b ] Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
S>oQ m asked price 沽盘；喊价；索价；卖方报价
noBGP/Av=: assessable income 应评税入息
`E), G;I assessable loss 应评税亏损
.D`""up|{ assessable profit 应评税利润
G3&l|@5 assessable value 应评税值
P'4 jz&4 assessed profit 估定利润
mqg[2VTRP assessed value 经评估价值
+h$) l/>: assessment 评税；评定；估价；评税单
J \@yP assessment number 评税编号；估价编号
\666{. a assessment of additional tax 补加税评税
j<LDJi>O assessment of performance 业绩评估；实绩评价
|\OG9{q Assessor 评税主任
6^ ]Y]) asset price bubbles 资产价格泡沫
BQ ol>VRu asset-backed securities 具资产保证的证券
t6u01r{~` assets accretion 资产增值
xCOC5f5*@ assets and liabilities 资产与负债
CR-6}T assets betterment statement 资产递增表；资产改进表
QJaF6>m assets lending 实物放款；有抵押贷款
V+mTo^ assets of the company passing on the death 死者去世时转移的公司资产
_O-ZII~ assets pledged as security for liabilities 用作负债抵押的资产
xYJ|G=h&A assets portfolio 资产投资组合
SV4a_m? assets price 资产价格
S;vE % assets quality 资产质素
Z[DiLXHL assets realization 资产变现
{ L(Q|bB assets refinancing arrangement 资产再集资安排
Q_b F^4gt assets securitization 资产证券化
Dwq }O assets situated outside Hong Kong 在香港以外地方的资产
e)[>E\u _ assets stripping 削减资产；拆卖资产
j z aC assets value 资产值
V(%L}0[] assignee 承让人
v}v! hs Q assignment 转让；转让书；转让契
KMxP%dV/= assignment of interest 权益转让
+K3SAGm assignment of letters patent and trade mark 专利证书及商标转让
z@nJ-*'U8 assignment of property 物业转让；物业转让书
pm-SDp> s assignment right 转让权
Zjz< Q- assignor 转让人
wsyG~^> associate 有联系的人；有关连人士；相联者；合伙人；联系人
6[<*C? Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
l%?D%'afN associate member 附属会员
U`D.cEMfH associated body corporate 相联法人团体
TS9=A1J # associated company 相联公司；联属公司
i9.~c nk associated corporation 相联法团
h ]rF2 B Association of Chartered Certified Accountants [ACCA] [United Kingdom]
Gu-*@C:^& 公认会计师公会〔英国〕
0k?ph $ Association of Futures Exchange Brokers 香港期货经纪协会
QP f#y7_@u Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
W?a2P6mAh association of underwriters 承保人组织
gxX0$\8o7 assumption of control 接管
NM0[yh assurance 担保；保险；转易；转易书
8#gS{ assurance of interest 权益的转易
GT[,[l at 19XX price 按一九ＸＸ年价格计算
!H`Q^Xf} at a discount 按赔价计算；按贴水价格计算；打折扣
BTXS+mvl at a premium 按溢价计算；按升水价格计算
[/}y!;3iXM at call 通知付款；按通知
%E95R8SL at constant market price 按固定市价计算
:GU6v4u at constant price 按固定价格计算
I<q=l K at cost 按成本计算
*RQkL'tRf at current market price 按当时市价计算；按现时市价计算
"JLKO${ Y at current price 按当时价格计算；按现时价格计算
.!ThqYo at factor cost 按要素成本计算；按生产要素成本计算
{
jnQoxN at money-of-the-day price 按付款当日价格计算
*^XfEO at or better 按指定或较佳价位〔买卖指令〕
" x. |' at par 按面值计算；平价
LLn,pI2fL{ at sight 见票即付
$'I+] ; at the close 按收市盘
E$-u:Z<- at the opening 按开市盘
!$"DD[~\ attestation 见证；见证条款
`.f
{V at-the-money option 平价期权
| fMjg'%{} attorney 受权人；受托代表人
c5K@<=?,E attornment 新拥有人承认书
=_%i5]89P attributable profit 可归属利润
D}SYv})Ti attributable share value 可归属股份价值
EK^B=)q6:W Auckland Stock Exchange 奥克兰证券交易所
;- D1n auction 拍卖
bwjjwu& auctioneer 拍卖商
3@ a audit 审计；核数
JJHr<| K Audit Commission 审计署
x&6SjlDb$K Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
(vCMff/ Y1 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〕
B/ S~ Jn audit review 帐目审查
-9XB.)\# Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
VtX9}<Ch~ audited account 审计帐目；经审计的帐目
#On EQ: audited annual account 经审计的周年帐目
(nk)' ur. audited balance sheet 经审计的资产负债表
8Z TN auditor 核数师；核数主任；审计师
$]4>;gTL' auditor's certificate 核数师证明书；审计师证明书
~c~$2Xo auditor's report 核数师报告；审计师报告
:"+/M{qz Aussie bond 澳元债券
3s iWq9 . austerity budget 紧缩预算
gU7@}P Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
vc.:du Australia All Ordinaries Index 澳洲所有普通股票指数
4Gl0h'!( Australian Dollar [AUD] 澳元
\Kph?l9Ww Australian Options Market 澳大利亚期权市场
9o <}*L Australian Securities Commission 澳洲证券事务监察委员会
<MgR
x9 Australian Society of Certified Practising Accountants 澳洲执业会计师公会
GY@-}p~it Australian Stock Exchange 澳大利亚证券交易所
box(FjrZE Austrian Schilling [ATS] 奥地利先令
u~#QvA~] authentication 认证；鉴证
cPh
U q ET authority to purchase 委托购买证；委购书
~7$ E\w6 authorization 认可；核准；授权；授权书
u<x2"0f authorization by direction 指示授权
/"A)} >a authorization by instruction 指令授权
8+no>%L authorization by warrant 令状授权
+{V"a<D$m authorization of unit trust 单位信托的认可
>hcA:\UPk authorized agent 指定代理人
Mp:/[%9Fi authorized capital 法定资本
z4f\0uQ authorized clerk 出市员
tGGv 2TCEy authorized dealer 认可交易商
P+iZ5S\kL= authorized financial institution 认可财务机构
I^iJ^Z]vx authorized fund 认可基金
ViV"+b#gu authorized fund house 获授权的基金公司；认可基金公司
V[f-Nj Kf authorized institution 认可机构
mzuf l:-= authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
[6@{^ authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
e0O2 >w authorized insurer 获授权保险人；获认可承保人
a []Iz8*6e authorized investment 特准投资项目
SFrQPdX6V authorized person 获授权人
{HKd="%VG authorized representative 获授权代表
'=!@s1;{[; authorized share capital 法定股本
%liu [6_ automated quotation system 自动报价系统
6X(Yv2X&4% Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
(lwrk( 自动交易系统〔香港期货交易所有限公司〕
W=T3sp V automatic adjustment mechanism 自动调整机制
5y7rY!]Bf automatic adjustment system 自动调整系统
s`*
' J M< Automatic Clearing House 自动票据交换所
V eO$n*O automatic exchange rates accumulation system 自动化汇率累集系统
?bc -?<Xk Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
v. ,|#}0 o automatic teller machine [ATM] 自动柜员机
>AsD 6]
autopay 自动转帐
)Lht}I ]: available assets 可用资产
I`"8}d@Jm available fiscal reserve 现存财政储备
J+f
.r|? available profit 可用利润
n}9v AvC Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
6AeX$>k+ average 平均；平均数；海损
"0o1M\6Z average basic salary 平均基本薪金
fj
X~"U average consumer expenditure 平均消费开支；一般消费开支
ZD{%0 uh average cost 平均成本
+]|aACt] average cost of land production 增辟土地平均成本
hzIP ?0^E average daily turnover 平均每日成交额
{@Y|"qIN average daily wage rate 平均每日工资率
h8;B +#f` average expenditure pattern 平均开支模式
6~8 A$: average growth rate 平均增长率
* z|i{=W
F average net fixed assets 固定资产平均净值
Wx#((T average of relatives 相对价格平均数
<
aeBhg% average price 平均价格
g z !q average propensity to consume 平均消费倾向；一般消费倾向
y+ f@8] average propensity to save 平均储蓄倾向；一般储蓄倾向
( lbF/F>v average rate 平均率
o JC-? average revenue 平均收入；平均收益
Og Jd^ average stock 平均库存；平均存货
su]CaHU average yearly rent 平均年租
j . Ro(0% avoidance of double taxation 避免双重课税
UpL1C~& avoidance of tax 避税
