A:
`B8tmW# A share Ａ股；甲类股份
)
uP\> vRy abatement of tax 减税；减扣免税额
}%n5nLU` ABN AMRO Bank N.V. 荷兰银行
a <X0e > above-the-line expenditure 线上项目支出；经常预算支出
Ml>( tec above-the-line receipt 线上项目收入；经常预算收入
^%y `u1ab ABSA Asia Limited 南非联合亚洲有限公司
1px\K8 absolute change 绝对数值变更
si(;y ]( absolute expenditure 实际开支
}jF+`!*! absolute guideline figure 绝对准则数字
8cHE[I absolute interest 绝对权益
6g>)6ux>aV absolute order of discharge 绝对破产解除令
GbU@BN+_ absolute profit margin 绝对利润幅度
!p
8psi0 absolute value 实值；绝对值
NHX>2-b absolutely vested interest 绝对既得权益
5|$a =UIR absorbed cost 已吸收成本；已分摊成本
#l1Q e` absorption 吸收；分摊；合并
cy~oPj]j absorption rate 吸收率；摊配率；分摊率
jJwkuh8R ACB Finance Limited 亚洲商业财务有限公司
]B9 ^3x[: acceptable form of reciprocity 合理的互惠条件
UEz i*"-v2 acceptable rate 适当利率；适当汇率
ZI ?W5ISdg acceptance agreement 承兑协议
IPA*-I57 acceptance for honour 参加承兑
%c^ m\ E acceptor 承兑人；接受人；受票人
J7-^F)lu- acceptor for honour 参加承兑人
R_D c) accident insurance 意外保险
-+U/Lrt>8 Accident Insurance Association of Hong Kong 香港意外保险公会
G5]1s accident insurance scheme 意外保险计划
& 7QH^ accident year basis 意外年度基准
[~Hg}-c accommodation 通融；贷款
A~-#@Z accommodation bill 通融票据；空头票据
|;;!8VO3J accommodation party 汇票代发人
M:ai<TZ] account balance 帐户余额；帐户结余
hhR aJ account book 帐簿
rPq <Xb\ account collected in advance 预收款项
1"K*._K account current book 往来帐簿
S-E++f9D~ account of after-acquired property 事后取得的财产报告
heD,& OX account of defaulter 拖欠帐目
XKLF8~y8A account payable 应付帐款
;MTz]c account payee only [A/C payee only] 只可转帐；存入收款人帐户
Ae|P"^kZ account receivable 应收帐款
WO%h"' iJ account receivable report 应收帐款报表
+p/1x'J account statement 结单；帐单；会计财务报表
K^i"9D)A account title 帐户名称；会计科目
5A_4\YpDR accountant's report 会计师报告
% ]Cjhs"v Accountant's Report Rules 会计师报告规则
F> Y9o- o2 accounting and auditing procedure 会计与审计程序；会计与核数程序
fCEz-TMW Accounting Arrangements 《会计安排》
f?0s & Xo accounting basis 会计基础
QdDtvJLf accounting by Official Receiver 破产管理署署长呈交的帐目
q=Xg*PM, Accounting Circular 《会计通告》
K=kH%ZK accounting class 会计类别
q9}2 accounting date 记帐日期；会计结算日期
#w~0uCzQ@ accounting for money 款项核算
N
<pbO#e Accounting Officer 会计主任
0U&d q# accounting period 会计报告期；会计期
By)3*<5 a_ accounting policy 会计政策；会计方针
}bfn_ G accounting practice 会计惯例
y U`: IMz accounting principle 会计准则
{fG|_+tl3o accounting record 会计记录
{
R*Y =Ie accounting report 会计报告
{^&k!H2 Accounting Services Branch [Treasury] 会计事务部〔库务署〕
/e 5\ 9 Accounting Society of China 中国会计学会
e(\Q)re5Q accounting statement 会计报表
.98.G4J> accounting system 会计制度；会计系统
BRtXf0~&p accounting transaction 会计事项；帐务交易
DPPS?~Pq accounting treatment 会计处理
me'(lQ6^ accounting year 会计年度
uZ[/%GTX{) accretion 增值；添加
7s]Wq6 accrual 应计项目；应累算数目
w4OW4J# accrual basis 应计制；权责发生制
-lp"#^ ; accrual basis accounting 应计制会计；权责发生制会计
(@?eLJlT accrue 应累算；应计
Es:6 accrued benefit 应累算利益
i/: 5jI| accrued charges 应计费用
@DCJ}h ud accrued cumulative preference share dividend 应累算的累积优先股股息
BHiOQ0Fs accrued expenses 应累算费用
o4 'v> b accrued interest payable 应付利息；应计未付利息
|F~8 8j{VN accrued interest receivable 应收利息；应计未收利息
83?1<v0% accrued right 累算权益
\L#QR accruing profit 应累算的利润
Hd*Fc=>"Y accumulated fiscal reserve 累积财政储备
_sm;HH7'* accumulated profit 累积利润；滚存溢利
V* Qe5j9 accumulated reserve 累积储备
o>K &D$J;O accumulation of surplus income 累积收益盈余
,9UCb$mh acquired assets 既得资产
4@~a<P# acquisition 收购；购置；取得
f#mx:Q.7I acquisition cost 购置成本
:tlE`BIp acquisition expenses 购置费用
w7ZG oh( acquisition of 100% interest 收购全部股权
9mm2V ps; acquisition of control 取得控制权
_jD S" acquisition of fixed assets 购置固定资产
u
!. DnKu acquisition of shell “买壳”
D@5s8x v acquisition price 收购价
zze z~bv7: act of God 天灾
y*(_ \\ acting partner 执事合伙人
wEK%T P4 active market 买卖活跃的市场；交投畅旺的市场；旺市
z1}1*F" active partner 积极参与的合伙人
w #<^RKk active trading 交投活跃
Ik-oI=>. actual circulation 实际流通
v<+4BjV!J} actual cost 实际成本
vh{9'vd3el actual expenditure 实际开支；实际支出
@jKDj ]\ actual income 实际入息；实际收入；实际收益
uwId actual market 现货市场
86#-q7 aX actual price 现货价；实际价格
T(&kXMaB actual profit 实际利润
:F 9q> actual quotation 实盘；实际价位；实际报价
SLg+H actual year basis 按实际年度计算
'Y ,1OK actuals 实货
l JlZHO actuarial investigation 精算调查
\P5>{ 2i actuarial principle 精算原则
44Q9 * ." actuarial report 精算师报告
v*vn<nPAQ> Actuarial Society of Hong Kong 香港精算学会
#_{0Ndp2 actuarial valuation 精算师估值
Wge ho actuary 精算师
n{L:MT9TD ad referendum agreement 暂定协议；有待覆核的协定
HIsB| ad valorem duty 从价税；按值征税
[jy0@Q9 ad valorem duty system 从价税制
d4% `e&K]' ad valorem fee 从价费
fqN75['n ad valorem tariff 从价关税
* *.:) additional allowance 额外免税额
prwC>LE additional amount for unexpired risk 未过期风险的额外款额
w LpkUa additional assessable profit 补加应评税利润
xM%`K P.8X additional assessment 补加评税
Ma>: _0I5 additional commitment 额外承担
g;l'VA3v additional commitment vote 额外承担拨款
)tScc*=8 additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
.u BO additional dependent parent allowance 供养父母额外免税额
)`mbf|,&t{ additional provision 额外拨款
)
b/n)%6 additional stamp duty 附加印花税
|.Em_*VG additional tax 补加税罚款；补加税款
L
43`^;u Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
pXve02b1B adjudged bankrupt 被裁定破产
amMj uyW adjudicated bankrupt 裁定破产人
{x 7=;- adjudication fee 裁定费；评定印花税额手续费；评估契据费
-% >8.#~G adjudication of bankruptcy 裁定破产；宣告破产
:4%<Rp adjudication of insolvency 裁定无力偿还债务
AfUZO^< adjusted actual 经调整的实数；调整后的实数
\QliHm! adjusted current assets 经调整的流动资产；调整后的流动资产
8^8>qSD1 adjusted figure 经调整的数字；调整后的数额
xrfPZBLy adjusted liabilities 经调整的负债；调整后的负债
r }ZL f adjusted loss 经调整的亏损；调整后的亏损
/8=:qIJYA 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
pF|8OB% adjusted profit 经调整的利润；调整后的利润
jY rym - adjusted surplus 经调整的盈余额；调整后的盈余额
$p jf#P8U adjusted value 经调整的价值；调整后的价值
I ca3 adjustment 调整；修订；理算〔保险〕
y!SF/i?Py adjustment centre 调剂中心
ax<g0=^R adjustment lag 调整过程的时间差距；调整时差
*e%Dg{_ adjustment mechanism 调整机制
o>0O@NE adjustment of loss 亏损调整
Z "-ntx# adjustment process 调整过程；调整程序
UHr { adjustment range 调整幅度
4g>1G qv6 administered exchange rate 受管制汇率
,>&?ty9o Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
anK[P'Y administration expenses 行政费用
s`;0
t YG administration fee 手续费；行政费
qo6 1O\qm administration in bankruptcy 破产管理
T}V7SD. administration order 遗产管理令
y> @v>S administrator 管理人；遗产管理人
m
&9)'o administrator of the estate 遗产管理人
mgo'MW\ admission of debt 债项承认书
NR ;q`Xe- admission of proof 接纳债权证明
L& I`
# advance 放贷款项；垫付款项；预支款项；预付款项
|VTWw<{LX advance account 暂支帐目；预付款帐户
g4zT(,Z Y advance compensation 预付补偿金
\H,V 9!B advance from shareholder 股东垫款
=t@: F advance pending reimbursement 预支以待日后付还
- zPm{a advanced economy 先进经济体系
v;K{|zUdB advancement 预付；预付财产
J f\Qf advances warrant 垫款令
$|>6 z_3% advancing 贷出
_u#/u2< adverse balance 逆差
| \Ab L!u adverse exchange 逆汇
G A'*58 advertisement addressed to shareholders 在报章刊登的致股东通告
+F1]M2p] advice for collection 托收通知书
X=fPGyhZ advice of drawing 提款通知书；汇票通知书
`K$:r4/[ advice of payment 付款通知
^fA3<| Advisory Committee [Securities and Futures Commission]
K.:6YXV s< 谘询委员会〔证券及期货事务监察委员会〕
\%w7D6dEZ Advisory Committee on Diversification 经济多元化谘询委员会
2 v"wWap-+ affidavit 誓章；遗产申报誓章
w;lx:j!Vp$ affidavit of no receipt 述明无收款的誓章
cFRSd
}p= affiliate 联号；联营公司；附属公司
F?}m8ZRv affiliated company 附属公司；联号；联营公司
V->.| [J affirmation [estate duty] 非宗教式宣誓〔遗产税〕
zi?qK?m affordability 负担能力
;e &hM\p African Development Bank [AfDB] 非洲开发银行
@#bBs9@gv after-acquired property 事后取得的财产
0|WOReskK after-hours dealing 市后交易
&@mvw=d after-tax profit 税后盈利；税后利润；税后溢利
vS~AxeW/7R agency agreement 代理协议
{. s ]\ C agency expenses 代理机构的开支
G/x3 wR agency fee 代理费
@qg0u#k5 Agency Law 《代理法》
x(C]O, agent 代理人；承销人
*D,v>( agent of company 公司代理人
Da9* / agent's fee 代理人费；经纪费
;n yB aggregate 总计；总数；总体数字
\_iH4<#> aggregate amount 总款额；总额
,
I[^3Fn aggregate assets and liabilities 总体资产与负债
tEi@p;Z> aggregate at constant price 按固定价格计算的总体数字
,U|u-.~ZU aggregate demand 总需求
Pur"9jHa4 aggregate gross position 总持仓量
}M"-5K} aggregate limit 总限额
v :'P"uU;4 aggregate of salaries tax 合计薪俸税
[15hci+- aggregate performance 总体表现；总体业绩
DI $ mD { aggregate supply 总体供应
kw*Cr/ '* aggregate surplus 总盈余
a}^!TC>%1i aggregate total 整体总额
:ofE8] aggregate value 总值；合计价值
Li?{e+ g aggregated basis 合计基准
~Mg8C9B?%3 aggregated net chargeable income 合计应课税入息实额
u;l6sdo aggregation 合并计算；合计；总和
4YU 1Kr4 aggregation of incomes of husband and wife 夫妇入息合并计算
30gZ_ 8C>} aggregation of property 财产的总和
sT;=7 L<TA agio 差价；贴水
x| ~D(zo 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》
^>P@5gcoE( Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
ie$fMBIq 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
&gKP6ANx2 Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
1*c0\:BQ;z 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
Ggxrj'r Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
EmBfiuX 《香港政府和大韩民国政府关于相互促进和保护投资协定》
;GSfN agreement for a settlement 授产协议
0qaG#&! agreement for assignment 转让协议
H |(*$!~e agreement for sale 售卖协议；买卖协议
X*p :&=o agreement for sale and purchase 买卖协议
Og%zf1)aZM agreement for the payment of interest 支付利息协议
#!<+:y'S? agreement for the repayment of money 还款协议
o/i5e= 9[y agreement of reinsurance 再保险协议
]UpHD.Of[t Agricultural Bank of China 中国农业银行
$fU/9jTa air passenger departure tax 飞机乘客离境税
Wb}0-U{S' Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
J&]
XLr.j airport tax 机场税
R&-W_v+ alcohol duty 酒精税
c _DB^M!h alienation 让与；让渡；转让
$F
/p8AraK alimony 生活费；赡养费
o^.s!C%j All Ordinaries Index [AOI] 所有普通股指数
Wpg?%+Y all risks 全险；综合险
lw/
m0}it All Sales Record for Stock Market 《股票市场成交报告》
T_;G ))q' Allied Capital Resources Limited 新联财务有限公司
5]2! B b6> all-items index [Consumer Price Index] 总指数〔消费物价指数〕
Zj /H3,7 allocation letter 拨款信件
*FG4!~<e allocation of fund 分配款项；预留款项
="[+6X allocation of profit 利润分配；溢利分配
O M"T)4z allocation warrant 拨款令
,y{fqa4 allotment 分配；配股
@_ tA"E allotment notice 股份配售通知；配股通知
(*^E7
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C*6bR? I9 allowable 可获宽免；免税的
6I6ZVSxb allowable business loss 可扣除的营业亏损
^ _#gIT\ allowable expenses 可扣税的支出
56~da ){gd allowance 免税额；津贴；备抵；准备金
HN&vk/[ allowance for debts 债项的免税额
"N[gMp6U allowance for depreciation by wear and tear 耗损折旧免税额
a1Y _0 allowance for funeral expenses 殡殓费的免税额
f@V{}&ZWp allowance for inflation 为通货膨胀而预留的款项；通胀准备金
.q& ]wu allowance for repairs and outgoings 修葺及支出方面的免税额
^/RM;`h0 allowance to debtor 给债务人的津贴
7E84@V[\ alteration of capital 资本更改
ywa .cq alternate trustee 候补受托人
t+Tg@~K2[> amalgamation 合并
C(Ba r# ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
"r `6c 0Z ambit of charges 征税范围；收费范围
5'}!v amended valuation 经修订的估值
(V |q\XS American Commodities Exchange 美国商品交易所
!*QA;*e American Express Bank Limited 美国运通银行
YUE 1 '} American Stock Exchange 美国证券交易所
Ns7l-mb amortization 摊销
oeqJ?1=! amount due from banks 存放银行同业的款项
(fjXp75 amount due from banks abroad 存放海外银行同业的款项
j?` D\LZhf amount due from holding companies 控股公司欠款
.dq.F#2B; amount due from local banks 存放本港银行同业的款项
&T 4Cn@ amount due to banks 银行同业的存款
L bK1CGyA amount due to banks abroad 海外银行同业的存款
Tb UkqABm amount due to holding companies 控股公司存款
3 mMdq*X5 amount due to local banks 本港银行同业的存款
WlJRK M2 amount due to outport banks 外埠银行同业的存款
| r*1.V( amount for note issue 发行纸币的款额
%4g4 C# amount of bond 担保契据的款额
gM/_:+bT>P amount of consideration 代价款额
ViC76aJ amount of contribution 供款数额
jI pcMN< amount of indebtedness 负债款额
mgl'
d amount of principal of the loan 贷款本金额
|H I A[.q amount of rates chargeable 应征差饷数额
m>m`aLrnb amount of share capital 股本额
wB 0WR amount of sums assured 承保款额
Wh&Z *J amount of variation 变动幅度
(IWd?,H,n amount of vote 拨款数额
Gl\RAmdc amount payable 应付款额
@!tmUme1c amount receivable 应收款额
6I'V XdeN Amsterdam Stock Exchange 阿姆斯特丹证券交易所
R~ u7;Wv analysis 分析
'3 ,JL! ancillary risk 附属风险
cF6@.) annual account 周年帐目；周年帐目报表；年度决算；年结
A=>6$L];' annual accounting date 年结日期
.St h annual allowance 每年免税额；年积金；年度津贴；年津
qdnNapWnc annual balance 年度余额
/]UN N~( annual disposable income 每年可动用收入
Z\yLzy# 8 annual estimates 周年预算
G5@@m- annual fee 年费
Xrs ~ove1V annual general meeting 周年大会
2QD
B 'xs3 annual growth rate 年增率；每年增长率
8TM=AV annual long-term supplement 长期个案每年补助金
-x5bdC(d annual pensionable emolument 可供计算退休金的年薪
y3$\ m annual report 年报
Y\2>y"8>$x Annual Report on the Consumer Price Index 《消费物价指数年报》
$B N+S D! annual return 周年报表；周年申报表；每年报税表格
w 'j]Y% Annual Return Rules 《周年报表规则》
v\T1,Z@N^ annual review of consumer prices 每年消费物价回顾
X=}0+ W annual roll-forward basis 逐年延展方式
biuo.OG] annual salary 年薪
k3eN;3#& annual statement 年度报表；年度决算表
;^SgV Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
Xm+3`$< annuitant 年金受益人
LA3,e (e annuity 年金
un%"s: annuity contract 年金合约
iC\=U annuity on human life 人寿年金
JVCgYY({KQ antecedent debt 先前的债项
/R?uxhV ante-dated cheque 倒填日期支票
yr DYw T anticipated expenditure 预期开支
1e% Xyqb anticipated net profit 预期纯利
e/%Y ruzS anticipated revenue 预期收入
^W*)3;5 anti-inflation measure 反通货膨胀措施
%Q01EjRes anti-inflationary stance 反通货膨胀立场
$VNn`0^gF apparent deficit 表面赤字
,RH986,6V apparent financial solvency 表面偿债能力
`{;&Qcg6m apparent partner 表面合伙人
:O=Vr]Y8K application for personal assessment 个人入息课税申请书
tV%\Jk), application of fund 资金应用
\Fjq|3`<l application to release as liquidator and to destruct the books of accounts and documents
S'fq/`2g6 申请免除清盘人职务及毁灭帐簿与文件
G7xjW 6^T appointed actuary 委任精算师
` &DiM@Sm appointed auditor 委任核数师；委任审计师
#J9XcD{1 appointed trustee 委任的受托人
w N.Jy b appointer 委任人
2?&ptN) `N apportioned pro rata 按比例分摊
@1X1E 2:
apportionment 分配；分摊
XA k l,Y Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
9a,CiH% @ apportionment formula 分摊方程式
G9%4d;uFT apportionment of estate duty 遗产税的分摊
oDK\v8w- appraisal 估价；评估
6f1Y:qK'@ appreciable growth 可观增长
< ,n4| z) appreciable impact 显着影响
,bg#pG!x Q appreciable increase 可观增长
JE!Xf}nEi appreciation 增值；升值
<Z_`^~! appreciation against other currencies 相对其他货币升值
1EB`6_>y appreciation of the exchange value of Hong Kong dollar 港元汇值上升
)`0 j\ appreciation tax 增值税
J]e&z5c appropriation 拨款；拨用；拨付
eZo%q,L appropriation account 拨款帐目
S d -+a Appropriation Bill 拨款法案
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2 )%+ appropriation-in-aid system 补助拨款办法
}Qo8Xps approved assets 核准资产
efm<bJB2 approved basket stock 认可一篮子证券
}2"k:-g approved budget 核准预算
H|?`n
u iD approved charitable donation 认可慈善捐款
5}VP-04vh approved charitable institution 认可慈善机构
4G2V{(@QiZ approved currency 核准货币；认可货币
D:0PppE approved estimates 核准预算
igCtq!.a approved estimates of expenditure 核准开支预算
9wzYDKN} approved overseas insurer 核准海外保险人
irS62Xe approved overseas trust company 核准海外信托公司
j=LF1dG" approved pooled investment fund 核准汇集投资基金
(w fZ ! approved provident fund scheme 认可公积金计划
^} #!?" Y approved provision 核准拨款
J.(_c '
r approved redeemable share 核准可赎回股份
ml2HA4X&$Y approved regional stock 认可地区性证券
D c2 eY. approved retirement scheme 认可退休金计划
Uyh #g^r approved subordinated loan 核准附属贷款
YXEZ&$e' arbitrage 套戥；套汇；套利
{DR+sE arbitrageur 套戥者；套汇者
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$E arbitrary amount 临时款项
,v+SD\7| arrangement 措施；安排；协定
E'}$'n?: arrears 欠款
dLq!t@?iu> arrears of pay 欠付薪酬
W\ckt]' arrears of revenue 逾期未收税款；逾期未收的帐项
C}Q2UK-: articles of association 组织章程；组织细则；组织章程细则
ub&1L_K Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
]n _A~Y r ascertainment of profit 确定利润
kW9STN "Asia Clear" “亚洲结算系统”
D3OV.G]` Asia Commercial Bank Ltd. 亚洲商业银行有限公司
4$rO,W/&0 Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
<|@9]>z Asian Development Fund [ADF] 亚洲发展基金
m,b<b91 Asian dollar bond 亚洲美元债券
-JK +{< Asian dollar market 亚洲美元市场
% WR Asian dollar rate 亚洲美元利率
l)H u.1~ Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
IM+PjYJ Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
G[mYx[BTz asked price 沽盘；喊价；索价；卖方报价
cVMTT]cj1 assessable income 应评税入息
}z[se)s assessable loss 应评税亏损
9/Ls3U? assessable profit 应评税利润
R B!g,u assessable value 应评税值
[,c>-jA5 assessed profit 估定利润
T r8+E;; assessed value 经评估价值
MB)xL-j O assessment 评税；评定；估价；评税单
<Aa%Uwpc assessment number 评税编号；估价编号
R *U>T$ assessment of additional tax 补加税评税
VC@o]t5 assessment of performance 业绩评估；实绩评价
)`)cB)s Assessor 评税主任
AQ&;y&+QR asset price bubbles 资产价格泡沫
+hfl.OBy asset-backed securities 具资产保证的证券
JGtdbD?Fw assets accretion 资产增值
cG<?AR?wDT assets and liabilities 资产与负债
A[o Ri}= assets betterment statement 资产递增表；资产改进表
`c icjA@~ assets lending 实物放款；有抵押贷款
nm)F tX|A assets of the company passing on the death 死者去世时转移的公司资产
pJmn;XbME assets pledged as security for liabilities 用作负债抵押的资产
ReY K5J=O assets portfolio 资产投资组合
sG3%~ assets price 资产价格
6l4l74 assets quality 资产质素
*]L M2J assets realization 资产变现
B>R6j}rh'k assets refinancing arrangement 资产再集资安排
4x:fOhtP assets securitization 资产证券化
yk=H@`~! assets situated outside Hong Kong 在香港以外地方的资产
j/s Z:Q assets stripping 削减资产；拆卖资产
0P|WoC X assets value 资产值
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9u9d \ assignee 承让人
- kJ`gdS assignment 转让；转让书；转让契
{AZW."? assignment of interest 权益转让
PKP( :3| assignment of letters patent and trade mark 专利证书及商标转让
+iXA|L9= assignment of property 物业转让；物业转让书
3V-pLs| assignment right 转让权
%l>^q`p assignor 转让人
&ha39&I associate 有联系的人；有关连人士；相联者；合伙人；联系人
H]SnM'Y Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
pvX\k X3} associate member 附属会员
LB>!%Vx associated body corporate 相联法人团体
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G;z5 associated company 相联公司；联属公司
)0NA*<Q+. associated corporation 相联法团
GSk;~^l Association of Chartered Certified Accountants [ACCA] [United Kingdom]
8 }-"&-X 公认会计师公会〔英国〕
sp JB6n( Association of Futures Exchange Brokers 香港期货经纪协会
-Z @ cj Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
*b> ~L association of underwriters 承保人组织
Pd>hd0!.% assumption of control 接管
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JlUqC assurance 担保；保险；转易；转易书
r t f}4. assurance of interest 权益的转易
K(hqDif*6 at 19XX price 按一九ＸＸ年价格计算
!?]NMf_ at a discount 按赔价计算；按贴水价格计算；打折扣
~}uTC36C\ at a premium 按溢价计算；按升水价格计算
)jn xR${M at call 通知付款；按通知
u{HB5QqK at constant market price 按固定市价计算
ZMbv1*Vt at constant price 按固定价格计算
7Ij'!@no at cost 按成本计算
5=l Ava# at current market price 按当时市价计算；按现时市价计算
ibEQ5 2 at current price 按当时价格计算；按现时价格计算
0rF{"HM~ at factor cost 按要素成本计算；按生产要素成本计算
@dGj4h. at money-of-the-day price 按付款当日价格计算
pm^[ve at or better 按指定或较佳价位〔买卖指令〕
@zE_fL at par 按面值计算；平价
h " j{B at sight 见票即付
!uHX2 B+~ at the close 按收市盘
WG9x_X&XJ at the opening 按开市盘
k{uc%6s attestation 见证；见证条款
UL(#B TK at-the-money option 平价期权
TTS }, ` attorney 受权人；受托代表人
jy tfGE: attornment 新拥有人承认书
>wZ!1Jq attributable profit 可归属利润
e:&5Cvx attributable share value 可归属股份价值
7R ;! Auckland Stock Exchange 奥克兰证券交易所
V*LpO 8= auction 拍卖
D[ny%9 : auctioneer 拍卖商
;4%^4<+3 audit 审计；核数
c SQvP. Audit Commission 审计署
%*zgN[/w Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
qHklu2_% 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
ob-y {x,R audit review 帐目审查
C}%g(YRhb Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
p ^^E(<2 audited account 审计帐目；经审计的帐目
c)+IX;q-C audited annual account 经审计的周年帐目
\ c9EE- audited balance sheet 经审计的资产负债表
NJwcb=* auditor 核数师；核数主任；审计师
[.;VCk)0x auditor's certificate 核数师证明书；审计师证明书
\f05(l d auditor's report 核数师报告；审计师报告
s lXk < Aussie bond 澳元债券
P'R!"
# austerity budget 紧缩预算
[*Wq 6n Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
* ix&"|h Australia All Ordinaries Index 澳洲所有普通股票指数
`#E1FB2M Australian Dollar [AUD] 澳元
==~X8k|{E Australian Options Market 澳大利亚期权市场
{a\m0Bw/ Australian Securities Commission 澳洲证券事务监察委员会
}]'Z~5T Australian Society of Certified Practising Accountants 澳洲执业会计师公会
5F18/:\n Australian Stock Exchange 澳大利亚证券交易所
9Y3_.qa(. Austrian Schilling [ATS] 奥地利先令
]`b/_LJN$F authentication 认证；鉴证
b[%sKl authority to purchase 委托购买证；委购书
(0bvd authorization 认可；核准；授权；授权书
De6WC*trq authorization by direction 指示授权
c R*D)'/tl authorization by instruction 指令授权
xrs?"]M[ authorization by warrant 令状授权
`qbf_;\ authorization of unit trust 单位信托的认可
Rt} H.D
# authorized agent 指定代理人
L'iENZ I$ authorized capital 法定资本
GWsvN&nr authorized clerk 出市员
d kVF authorized dealer 认可交易商
&`Oj<UyJY authorized financial institution 认可财务机构
>hHjDYjbf authorized fund 认可基金
l 8qCg/ew authorized fund house 获授权的基金公司；认可基金公司
aAhXHsZ|26 authorized institution 认可机构
&mXJL3iN authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
(NR8B9qLN authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
Up*1j:_O authorized insurer 获授权保险人；获认可承保人
M=:!d$c
authorized investment 特准投资项目
ux`)jOQ`Y] authorized person 获授权人
O 9?t,1 authorized representative 获授权代表
7}>Zq`]~ authorized share capital 法定股本
# bc$[%_ automated quotation system 自动报价系统
a|? & Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
ieo Naq 自动交易系统〔香港期货交易所有限公司〕
JcV'O)& automatic adjustment mechanism 自动调整机制
g?&_5)& automatic adjustment system 自动调整系统
[C xnGeKK Automatic Clearing House 自动票据交换所
Gmi ^2?Z( automatic exchange rates accumulation system 自动化汇率累集系统
{BPNb{dBKr Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
@`t#Bi9 automatic teller machine [ATM] 自动柜员机
{,xI|u2R autopay 自动转帐
mUSrC U_} available assets 可用资产
`s1>7XWf
available fiscal reserve 现存财政储备
\vwsRT 1 available profit 可用利润
+U 9m Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
sT8(f=^)8F average 平均；平均数；海损
JV_VF' average basic salary 平均基本薪金
-7- r~zmr average consumer expenditure 平均消费开支；一般消费开支
T1$=0VSEa+ average cost 平均成本
3lr9n BR average cost of land production 增辟土地平均成本
.Z?@;2<l average daily turnover 平均每日成交额
]rC2jB\,M average daily wage rate 平均每日工资率
5>CmWMQ average expenditure pattern 平均开支模式
(dvsGYT|. average growth rate 平均增长率
/ Q]6"nY average net fixed assets 固定资产平均净值
={g.Fn(_ average of relatives 相对价格平均数
m{#?fR=9 average price 平均价格
Bk)E]Fk| average propensity to consume 平均消费倾向；一般消费倾向
<e&88 {jJ average propensity to save 平均储蓄倾向；一般储蓄倾向
qe^d6 average rate 平均率
\G4L+Q/13 average revenue 平均收入；平均收益
} `fFzb average stock 平均库存；平均存货
k65V5lb average yearly rent 平均年租
@kh:o\ avoidance of double taxation 避免双重课税
2bv/ -^ avoidance of tax 避税
