A:
~5,^CTA M A share Ａ股；甲类股份
l!*_[r abatement of tax 减税；减扣免税额
f$dPDbZQ ABN AMRO Bank N.V. 荷兰银行
O c L7] b0 above-the-line expenditure 线上项目支出；经常预算支出
b`X''6 above-the-line receipt 线上项目收入；经常预算收入
m(8Tup| ABSA Asia Limited 南非联合亚洲有限公司
z>W:+W"o absolute change 绝对数值变更
%> Ft A) absolute expenditure 实际开支
I V,4BQ$ absolute guideline figure 绝对准则数字
G(t:s5: absolute interest 绝对权益
-leX|U}k absolute order of discharge 绝对破产解除令
Q]9$dr=Kk0 absolute profit margin 绝对利润幅度
r *K absolute value 实值；绝对值
6:5K?Yo absolutely vested interest 绝对既得权益
)R7Sh51P absorbed cost 已吸收成本；已分摊成本
C6)Y ZC absorption 吸收；分摊；合并
~&RTLr#\*M absorption rate 吸收率；摊配率；分摊率
%jHm9{|X ACB Finance Limited 亚洲商业财务有限公司
#I=EYl=Vvi acceptable form of reciprocity 合理的互惠条件
CNN9a 7 acceptable rate 适当利率；适当汇率
sqKx?r72 acceptance agreement 承兑协议
wqo:gW_ acceptance for honour 参加承兑
VKttJok1 acceptor 承兑人；接受人；受票人
m?(8T|i acceptor for honour 参加承兑人
D;+/ bll7 accident insurance 意外保险
IQJ"B6U) Accident Insurance Association of Hong Kong 香港意外保险公会
[N SslVr accident insurance scheme 意外保险计划
]LB_ @# accident year basis 意外年度基准
Z8E<^<| accommodation 通融；贷款
~kZdep^] accommodation bill 通融票据；空头票据
F
CYGXtc accommodation party 汇票代发人
*?<N3Rr* account balance 帐户余额；帐户结余
x^K4&'</ account book 帐簿
z>PVv)X account collected in advance 预收款项
*
BM|luYL account current book 往来帐簿
vX:}tir[ account of after-acquired property 事后取得的财产报告
9[qOf Iny account of defaulter 拖欠帐目
d<-f:}^k0 account payable 应付帐款
v_XN).f; account payee only [A/C payee only] 只可转帐；存入收款人帐户
kk78*s {6 account receivable 应收帐款
v +4v account receivable report 应收帐款报表
2W+~{3[# account statement 结单；帐单；会计财务报表
vzS b( account title 帐户名称；会计科目
DvH-M3 accountant's report 会计师报告
( eKgc Accountant's Report Rules 会计师报告规则
JX0M3|I= accounting and auditing procedure 会计与审计程序；会计与核数程序
ox&5} &\ Accounting Arrangements 《会计安排》
3%*igpj\) accounting basis 会计基础
z 3a GK accounting by Official Receiver 破产管理署署长呈交的帐目
5Od%Jhtt Accounting Circular 《会计通告》
PIH\*2\/ accounting class 会计类别
1h@qcom9K_ accounting date 记帐日期；会计结算日期
@JGmOwZ accounting for money 款项核算
4vg3F( Accounting Officer 会计主任
:$D*ab^^P accounting period 会计报告期；会计期
ehW [LRtq accounting policy 会计政策；会计方针
qcs)
p accounting practice 会计惯例
_UV pQ5pN accounting principle 会计准则
ob>)F^.iS accounting record 会计记录
eB~\~@ accounting report 会计报告
u
8o ! Accounting Services Branch [Treasury] 会计事务部〔库务署〕
JwMRquQv Accounting Society of China 中国会计学会
@V:K]M 5 accounting statement 会计报表
Wx0i_ HFR accounting system 会计制度；会计系统
]0D- g2!|A accounting transaction 会计事项；帐务交易
VgbNZ{qk@ accounting treatment 会计处理
^t'mW;C$4 accounting year 会计年度
eJoM4v accretion 增值；添加
h8(#\E accrual 应计项目；应累算数目
eKr>>4,-P accrual basis 应计制；权责发生制
[+o{0o> accrual basis accounting 应计制会计；权责发生制会计
D|OGlP accrue 应累算；应计
#R5\k-I accrued benefit 应累算利益
StJb-K/_cL accrued charges 应计费用
-`' |z+V accrued cumulative preference share dividend 应累算的累积优先股股息
8;gi8Y accrued expenses 应累算费用
[r`KoHwdm accrued interest payable 应付利息；应计未付利息
[WDza Rzd accrued interest receivable 应收利息；应计未收利息
=%|`gZ accrued right 累算权益
2_pF#M9 accruing profit 应累算的利润
#czI nXTTx accumulated fiscal reserve 累积财政储备
S #GxKMO% accumulated profit 累积利润；滚存溢利
!l*A3qA accumulated reserve 累积储备
,g? ny<#o accumulation of surplus income 累积收益盈余
M@TG7M7Os acquired assets 既得资产
d~8U1}dP acquisition 收购；购置；取得
=>' 8<"M5z acquisition cost 购置成本
`sm Cfh}j6 acquisition expenses 购置费用
]\yB, acquisition of 100% interest 收购全部股权
THwM ',6 acquisition of control 取得控制权
CzV;{[?~; acquisition of fixed assets 购置固定资产
z#+WK| a acquisition of shell “买壳”
\hX,z = acquisition price 收购价
XKGiw 2
C act of God 天灾
{v*4mT acting partner 执事合伙人
|V5BL<4 active market 买卖活跃的市场；交投畅旺的市场；旺市
!EIH"`>! active partner 积极参与的合伙人
P"NI> HM active trading 交投活跃
+jE)kaV% actual circulation 实际流通
%R$)bGT actual cost 实际成本
q.J6'v lj/ actual expenditure 实际开支；实际支出
SAnr|<Y/ actual income 实际入息；实际收入；实际收益
3X(^`lAf) actual market 现货市场
ZSNbf|ldiE actual price 现货价；实际价格
a>GA=r actual profit 实际利润
3.YH7rN
actual quotation 实盘；实际价位；实际报价
| +;ZC y actual year basis 按实际年度计算
DG;u_6;JR actuals 实货
:kHk'.V1( actuarial investigation 精算调查
lH3.q4D
5 actuarial principle 精算原则
-= l m`X<: actuarial report 精算师报告
/6rjGc Actuarial Society of Hong Kong 香港精算学会
XI`_PQco actuarial valuation 精算师估值
Kvg=7 o actuary 精算师
\];|$FQg ad referendum agreement 暂定协议；有待覆核的协定
?`TJ0("z" ad valorem duty 从价税；按值征税
&m5^
YN$b ad valorem duty system 从价税制
L@\t]
~ ad valorem fee 从价费
W,~*pyLdO ad valorem tariff 从价关税
++~
G\T9H additional allowance 额外免税额
;d<XcpK} additional amount for unexpired risk 未过期风险的额外款额
d*+}_EV)Y3 additional assessable profit 补加应评税利润
"dCIg{j additional assessment 补加评税
b!g)/ %C
additional commitment 额外承担
q5g_5^csM{ additional commitment vote 额外承担拨款
HZ <#H3_ix additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
il >+jVr additional dependent parent allowance 供养父母额外免税额
rX$-K\4W additional provision 额外拨款
R}Zaz3( Hd additional stamp duty 附加印花税
ANPG3^w additional tax 补加税罚款；补加税款
:G#%+, Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
Y#lAG@$ adjudged bankrupt 被裁定破产
X)SUFhP\ adjudicated bankrupt 裁定破产人
pW ~;B*hF adjudication fee 裁定费；评定印花税额手续费；评估契据费
87[o^) 8 adjudication of bankruptcy 裁定破产；宣告破产
w'}s'gGE adjudication of insolvency 裁定无力偿还债务
TJNE2 adjusted actual 经调整的实数；调整后的实数
"|i1 A R:I adjusted current assets 经调整的流动资产；调整后的流动资产
5S? "<+J ' adjusted figure 经调整的数字；调整后的数额
UP-2{zb |? adjusted liabilities 经调整的负债；调整后的负债
9>+>s ?IgK adjusted loss 经调整的亏损；调整后的亏损
c Mi9 Z] 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
` T[yyOL/ adjusted profit 经调整的利润；调整后的利润
[vtDtwL adjusted surplus 经调整的盈余额；调整后的盈余额
5M\0t\uE n adjusted value 经调整的价值；调整后的价值
Mxz
X@GBX adjustment 调整；修订；理算〔保险〕
,~ ;`@ adjustment centre 调剂中心
5%S5*c6B D adjustment lag 调整过程的时间差距；调整时差
rKPsv *w adjustment mechanism 调整机制
}c/#W A|b adjustment of loss 亏损调整
QPVr:+\B{ adjustment process 调整过程；调整程序
_`Kh8G
{e adjustment range 调整幅度
~b8.]Z ^ administered exchange rate 受管制汇率
bY`Chb. Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
=SJ[)| administration expenses 行政费用
|QzJHP @ administration fee 手续费；行政费
,=!s;+lu{ administration in bankruptcy 破产管理
ZHen: administration order 遗产管理令
zX=%BL? administrator 管理人；遗产管理人
:8n?G administrator of the estate 遗产管理人
)FB<gCh7X admission of debt 债项承认书
y~_x admission of proof 接纳债权证明
Iy5W/QK6 advance 放贷款项；垫付款项；预支款项；预付款项
~i^,Z&X: advance account 暂支帐目；预付款帐户
xG~-. advance compensation 预付补偿金
D vEI I'-h advance from shareholder 股东垫款
#euOq advance pending reimbursement 预支以待日后付还
j5Yli6r?3- advanced economy 先进经济体系
q&ed4{H< advancement 预付；预付财产
>VjtKSN advances warrant 垫款令
f].z . advancing 贷出
PmId #2f adverse balance 逆差
ZbH6$2r adverse exchange 逆汇
D622:Y886 advertisement addressed to shareholders 在报章刊登的致股东通告
Zo- Au advice for collection 托收通知书
z"5e3w advice of drawing 提款通知书；汇票通知书
\i~5H]? d advice of payment 付款通知
K~L"A]+ Advisory Committee [Securities and Futures Commission]
E3Z>R=s 谘询委员会〔证券及期货事务监察委员会〕
-NG9?sI\U Advisory Committee on Diversification 经济多元化谘询委员会
=L$RY2S" affidavit 誓章；遗产申报誓章
^(xVjsHp# affidavit of no receipt 述明无收款的誓章
7.5\LTM>9e affiliate 联号；联营公司；附属公司
17Q*
<iCs affiliated company 附属公司；联号；联营公司
W6B o\UK affirmation [estate duty] 非宗教式宣誓〔遗产税〕
!/&~F eb affordability 负担能力
tORDtMM9+ African Development Bank [AfDB] 非洲开发银行
bVRxGn @l after-acquired property 事后取得的财产
h\-jqaq after-hours dealing 市后交易
0g#?'sD after-tax profit 税后盈利；税后利润；税后溢利
fv3)#>Dgp> agency agreement 代理协议
/7*qa G agency expenses 代理机构的开支
8HO)",+I agency fee 代理费
zJ0'KHF}o Agency Law 《代理法》
u*;53 43 agent 代理人；承销人
*7Sg8\wDn agent of company 公司代理人
)fZ5.W8UE] agent's fee 代理人费；经纪费
JvUHoc$sI aggregate 总计；总数；总体数字
`0ju=FP'u5 aggregate amount 总款额；总额
BJ/#V) aggregate assets and liabilities 总体资产与负债
9.goO|~ B~ aggregate at constant price 按固定价格计算的总体数字
DA4!-\bt@ aggregate demand 总需求
`~t$k7wm= aggregate gross position 总持仓量
Pb D|7IM aggregate limit 总限额
I^ A01\p aggregate of salaries tax 合计薪俸税
;rta# pRn aggregate performance 总体表现；总体业绩
FH H2 aggregate supply 总体供应
= &aD!nTx aggregate surplus 总盈余
[TV"mA aggregate total 整体总额
}\ui} \ aggregate value 总值；合计价值
^_Z Qf aggregated basis 合计基准
:kI
x?cc aggregated net chargeable income 合计应课税入息实额
.uagD[${ aggregation 合并计算；合计；总和
}Lwj~{ aggregation of incomes of husband and wife 夫妇入息合并计算
kqAQrg]n aggregation of property 财产的总和
]O&A:Us agio 差价；贴水
;v+CQx 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》
OEGAwP? F Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
>Q\H1|? 《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》
ELNA -ZKp Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
WU,72g= 《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》
$t </{]iX Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
FkE CY 《香港政府和大韩民国政府关于相互促进和保护投资协定》
B
9]sSx agreement for a settlement 授产协议
!r!Mq~X<= agreement for assignment 转让协议
7 !N5uR agreement for sale 售卖协议；买卖协议
uJp}9B60_ agreement for sale and purchase 买卖协议
g9"_ BG agreement for the payment of interest 支付利息协议
1y 8:tri>N agreement for the repayment of money 还款协议
7#|NQ=yd agreement of reinsurance 再保险协议
Sdt2D Agricultural Bank of China 中国农业银行
&FvN z air passenger departure tax 飞机乘客离境税
lB\j>.c Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
Y.* lO airport tax 机场税
Q}Vho.N@= alcohol duty 酒精税
!%M-w0vC9 alienation 让与；让渡；转让
1aMBCh<}JN alimony 生活费；赡养费
|QgXSe7 All Ordinaries Index [AOI] 所有普通股指数
;%z0iZmg all risks 全险；综合险
R ;V (D3 All Sales Record for Stock Market 《股票市场成交报告》
5B CaE)J Allied Capital Resources Limited 新联财务有限公司
'Jl.fN all-items index [Consumer Price Index] 总指数〔消费物价指数〕
~ pdf' allocation letter 拨款信件
mg,f> ( allocation of fund 分配款项；预留款项
.y2<2eW allocation of profit 利润分配；溢利分配
!V-SV`+X allocation warrant 拨款令
y<. !TULa_ allotment 分配；配股
7<:w- allotment notice 股份配售通知；配股通知
(1} Ndo^;w allotment of shares 股份分配
?h3Ow`1G allowable 可获宽免；免税的
m<f{7]fi5 allowable business loss 可扣除的营业亏损
sBu"$ "] allowable expenses 可扣税的支出
hA\8&pI; allowance 免税额；津贴；备抵；准备金
yRi/YR# allowance for debts 债项的免税额
Q#r 0DWo\ allowance for depreciation by wear and tear 耗损折旧免税额
/eMZTh*1P allowance for funeral expenses 殡殓费的免税额
qiF~ I0_0 allowance for inflation 为通货膨胀而预留的款项；通胀准备金
t@ JPnA7~ allowance for repairs and outgoings 修葺及支出方面的免税额
H62*8y8 allowance to debtor 给债务人的津贴
X9gC2iSs] alteration of capital 资本更改
Z "=(u wM alternate trustee 候补受托人
O.}gG6u5 amalgamation 合并
yEqmB4^- ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
yaR; ambit of charges 征税范围；收费范围
V= *J9~K amended valuation 经修订的估值
-5 W0 K} American Commodities Exchange 美国商品交易所
<d5vVn American Express Bank Limited 美国运通银行
I !<v$ American Stock Exchange 美国证券交易所
Qy/bzO amortization 摊销
c _a$g amount due from banks 存放银行同业的款项
9G8QzIac amount due from banks abroad 存放海外银行同业的款项
E H "g`r amount due from holding companies 控股公司欠款
M>J ADt_] amount due from local banks 存放本港银行同业的款项
t5Mo'*j
= amount due to banks 银行同业的存款
d$,i?d, amount due to banks abroad 海外银行同业的存款
-pGt ; amount due to holding companies 控股公司存款
*(MvNN* amount due to local banks 本港银行同业的存款
{n {} Y. amount due to outport banks 外埠银行同业的存款
3ElpS^ 2W amount for note issue 发行纸币的款额
l=]vC +mU amount of bond 担保契据的款额
XZ& v3ul amount of consideration 代价款额
Yr= mLT|JN amount of contribution 供款数额
S7q & |nI amount of indebtedness 负债款额
"qm> z@K amount of principal of the loan 贷款本金额
mfN@tMp amount of rates chargeable 应征差饷数额
rWs5s!l, amount of share capital 股本额
KJ) &(Yx amount of sums assured 承保款额
FVmg &[
. amount of variation 变动幅度
C|J1x4sb@ amount of vote 拨款数额
85{vz|(': amount payable 应付款额
~&/Gx_KU amount receivable 应收款额
_z 5CplO Amsterdam Stock Exchange 阿姆斯特丹证券交易所
C|zH {.H analysis 分析
wf@2&vJ ancillary risk 附属风险
Q d4T?5 vG annual account 周年帐目；周年帐目报表；年度决算；年结
&P3 vcB annual accounting date 年结日期
LI<5;oE; annual allowance 每年免税额；年积金；年度津贴；年津
;MJ1Q annual balance 年度余额
JAz;_wS(k annual disposable income 每年可动用收入
ZO 1J";>u annual estimates 周年预算
5l}h8So 4 annual fee 年费
*n'x S L annual general meeting 周年大会
Ma daxx annual growth rate 年增率；每年增长率
ksaC[G;}: annual long-term supplement 长期个案每年补助金
A,e^bM
annual pensionable emolument 可供计算退休金的年薪
Pvw %,=41O annual report 年报
w$ { Annual Report on the Consumer Price Index 《消费物价指数年报》
B~#@fIL annual return 周年报表；周年申报表；每年报税表格
y)E2=JQA/ Annual Return Rules 《周年报表规则》
G]1pGA; annual review of consumer prices 每年消费物价回顾
%nh'F6bNgv annual roll-forward basis 逐年延展方式
R4(8]oUW annual salary 年薪
-*M:O F"Zh annual statement 年度报表；年度决算表
P[K=']c 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
m^.C(} annuitant 年金受益人
%4Zy1{yKs_ annuity 年金
jf/9]`Hf annuity contract 年金合约
k#) .E X annuity on human life 人寿年金
&zcj U+n antecedent debt 先前的债项
wcf_5T ante-dated cheque 倒填日期支票
ACYn87tq anticipated expenditure 预期开支
;alFK*K6 anticipated net profit 预期纯利
FO = 1P7 anticipated revenue 预期收入
m_ m@>}ud anti-inflation measure 反通货膨胀措施
;/T-rVND anti-inflationary stance 反通货膨胀立场
,-Nk-g apparent deficit 表面赤字
<R>ZG"m { apparent financial solvency 表面偿债能力
6w;|-/:` apparent partner 表面合伙人
)x &@j4, application for personal assessment 个人入息课税申请书
OF/)-}! application of fund 资金应用
! V Zj!\I application to release as liquidator and to destruct the books of accounts and documents
>pvg0Fh 申请免除清盘人职务及毁灭帐簿与文件
>NA7,Z2. appointed actuary 委任精算师
NF!1) appointed auditor 委任核数师；委任审计师
r![JPhei appointed trustee 委任的受托人
n^02@Aw appointer 委任人
- (}1o9e\7 apportioned pro rata 按比例分摊
Z|% 2495\ apportionment 分配；分摊
Y` ?X Fy: Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
zpqNmxmF apportionment formula 分摊方程式
# :w2Hf6Q apportionment of estate duty 遗产税的分摊
J6ShI Pc appraisal 估价；评估
F:S>\wG, appreciable growth 可观增长
mm-UQ\h appreciable impact 显着影响
"\r~,S{: appreciable increase 可观增长
<SZO-
-+lB appreciation 增值；升值
a[g| APZz appreciation against other currencies 相对其他货币升值
CZR o{2!?U appreciation of the exchange value of Hong Kong dollar 港元汇值上升
\Egc5{ appreciation tax 增值税
f {Z%:H appropriation 拨款；拨用；拨付
ja- ~` appropriation account 拨款帐目
b_Jq= Gk` Appropriation Bill 拨款法案
-z$2pXT ^ appropriation-in-aid system 补助拨款办法
HbfB[% approved assets 核准资产
a
BH1J]_ approved basket stock 认可一篮子证券
B!ibE<7, approved budget 核准预算
g+)\ /n| approved charitable donation 认可慈善捐款
yKEF ne8^ approved charitable institution 认可慈善机构
Z[S+L"0 approved currency 核准货币；认可货币
hyfnIb@~} approved estimates 核准预算
PZRn6Tc approved estimates of expenditure 核准开支预算
.{ a2z*o approved overseas insurer 核准海外保险人
*;E+9^ :V approved overseas trust company 核准海外信托公司
{b0& qV approved pooled investment fund 核准汇集投资基金
'A!/pUML approved provident fund scheme 认可公积金计划
X6GkJ
R approved provision 核准拨款
$uK"@Mw approved redeemable share 核准可赎回股份
6n\z53Mk approved regional stock 认可地区性证券
A'QGTT approved retirement scheme 认可退休金计划
Wx)U<:^e approved subordinated loan 核准附属贷款
\nAHpF arbitrage 套戥；套汇；套利
2 U`W[ arbitrageur 套戥者；套汇者
hUvuq,LH_ arbitrary amount 临时款项
>-5 Gt arrangement 措施；安排；协定
SuH.lCF-g arrears 欠款
M6iO8vY arrears of pay 欠付薪酬
/
&D$kxz arrears of revenue 逾期未收税款；逾期未收的帐项
\R\@t] >Y articles of association 组织章程；组织细则；组织章程细则
L 2.`1Aag Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
.`>l.gmi& ascertainment of profit 确定利润
q,+kPhHEgy "Asia Clear" “亚洲结算系统”
t`YZ)>Ws Asia Commercial Bank Ltd. 亚洲商业银行有限公司
aC~n :0 v Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
F*JvpI[7n Asian Development Fund [ADF] 亚洲发展基金
( 2bZ] Asian dollar bond 亚洲美元债券
!aw#',r8m Asian dollar market 亚洲美元市场
N^( lUba Asian dollar rate 亚洲美元利率
l()MYuLNV Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
2, "q_d'V Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
,,gL rV k asked price 沽盘；喊价；索价；卖方报价
vF6* c assessable income 应评税入息
vd7N&c9 assessable loss 应评税亏损
0$L0fhw. assessable profit 应评税利润
!_-sTZ assessable value 应评税值
795Jwv assessed profit 估定利润
j-`X_8W assessed value 经评估价值
,' r L'Ys assessment 评税；评定；估价；评税单
\y H 3Y assessment number 评税编号；估价编号
-N7L #a assessment of additional tax 补加税评税
3R%UPT0> assessment of performance 业绩评估；实绩评价
"G9'm Assessor 评税主任
) Zb` ~w asset price bubbles 资产价格泡沫
`o8{qU,*]N asset-backed securities 具资产保证的证券
=6Sj}/ assets accretion 资产增值
Wd`
Q pW assets and liabilities 资产与负债
C nSX assets betterment statement 资产递增表；资产改进表
Xvj=*wg\Y assets lending 实物放款；有抵押贷款
f UF;SqT assets of the company passing on the death 死者去世时转移的公司资产
?(/j< ,m^ assets pledged as security for liabilities 用作负债抵押的资产
mDF"&.(j assets portfolio 资产投资组合
$rpTs?j*K$ assets price 资产价格
] r6BLZ[ % assets quality 资产质素
leES YSY: assets realization 资产变现
ke9QT#~p!- assets refinancing arrangement 资产再集资安排
Fb|e]?w assets securitization 资产证券化
:x""E5H assets situated outside Hong Kong 在香港以外地方的资产
x #t u assets stripping 削减资产；拆卖资产
V(2j*2R! assets value 资产值
_@/C~ assignee 承让人
_h1 HuL assignment 转让；转让书；转让契
MO~~=]Y' assignment of interest 权益转让
..]*Ao 2 assignment of letters patent and trade mark 专利证书及商标转让
RJRq` T|m assignment of property 物业转让；物业转让书
?#* assignment right 转让权
v= *Bb3dt assignor 转让人
5&<d2EG6l' associate 有联系的人；有关连人士；相联者；合伙人；联系人
3cCK"kr Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
@UpC{M--Wr associate member 附属会员
h-La'}>? associated body corporate 相联法人团体
B]|6`UfB associated company 相联公司；联属公司
vNz;#Je associated corporation 相联法团
,zN3? /7 Association of Chartered Certified Accountants [ACCA] [United Kingdom]
O J35En 公认会计师公会〔英国〕
6/[Z178m Association of Futures Exchange Brokers 香港期货经纪协会
^5;vx Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
)ew[ Ak| association of underwriters 承保人组织
?{"XrQw assumption of control 接管
VqD[G<|9T assurance 担保；保险；转易；转易书
7 bonOt
Y assurance of interest 权益的转易
X%a;i6pq at 19XX price 按一九ＸＸ年价格计算
b$? Xn {Y at a discount 按赔价计算；按贴水价格计算；打折扣
WO.0K5nfk at a premium 按溢价计算；按升水价格计算
uS,p|}Q& at call 通知付款；按通知
rmPne8D=c( at constant market price 按固定市价计算
lk[G;=K:. at constant price 按固定价格计算
B0)`wsb_ at cost 按成本计算
8
_4l"v
p at current market price 按当时市价计算；按现时市价计算
oI_oz0nHk at current price 按当时价格计算；按现时价格计算
-v;n"Zy1 at factor cost 按要素成本计算；按生产要素成本计算
F<yy>Wf at money-of-the-day price 按付款当日价格计算
q}<.x8\ at or better 按指定或较佳价位〔买卖指令〕
1iNsX \M at par 按面值计算；平价
oNuPP5d[] at sight 见票即付
\6SMn6a4 at the close 按收市盘
PG6[lHmi at the opening 按开市盘
X(GmiH /E attestation 见证；见证条款
C# Hcv*D at-the-money option 平价期权
~5r=FF6 attorney 受权人；受托代表人
Ig1l ol:; attornment 新拥有人承认书
<H5n>3#pH attributable profit 可归属利润
aFRTNu/r attributable share value 可归属股份价值
9Qzjqq:"Li Auckland Stock Exchange 奥克兰证券交易所
y Y>-MoF/t auction 拍卖
1
[Sv auctioneer 拍卖商
u/gm10<OWa audit 审计；核数
=PNdP Audit Commission 审计署
]{IR&{EI- Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
lx{.H,1~ 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〕
&GdL 9!hH audit review 帐目审查
r]k*7PK Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
B*?ZE4` audited account 审计帐目；经审计的帐目
Hva2j<h audited annual account 经审计的周年帐目
&l. x:eD audited balance sheet 经审计的资产负债表
5-8]N>/b! auditor 核数师；核数主任；审计师
`*e 4m auditor's certificate 核数师证明书；审计师证明书
6R ;) auditor's report 核数师报告；审计师报告
C9<4~IM
w Aussie bond 澳元债券
-6rf( ER austerity budget 紧缩预算
xClRO,- Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
r=fE8[, Australia All Ordinaries Index 澳洲所有普通股票指数
!uWxRpT,7 Australian Dollar [AUD] 澳元
8To7c Australian Options Market 澳大利亚期权市场
&sm
@ Australian Securities Commission 澳洲证券事务监察委员会
owE<7TGPI? Australian Society of Certified Practising Accountants 澳洲执业会计师公会
2 9"mE;j Australian Stock Exchange 澳大利亚证券交易所
XVQL. A7 Austrian Schilling [ATS] 奥地利先令
1P_Fe[8 authentication 认证；鉴证
5ZnSA9? authority to purchase 委托购买证；委购书
Y 3o^Euou authorization 认可；核准；授权；授权书
paW'R +Rck authorization by direction 指示授权
N0=-7wMk(Z authorization by instruction 指令授权
CE ~r4 authorization by warrant 令状授权
f %2%T'Q authorization of unit trust 单位信托的认可
h zaLx8L authorized agent 指定代理人
f;. SSiT authorized capital 法定资本
zzX<?6M S authorized clerk 出市员
Z V!R#Xv authorized dealer 认可交易商
EVR! @6@ authorized financial institution 认可财务机构
r2RBrZ@1 authorized fund 认可基金
n}19?K]g authorized fund house 获授权的基金公司；认可基金公司
I+0c 8T(: authorized institution 认可机构
eh$G.-2N authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
B ,V( LTE authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
+.w[6 authorized insurer 获授权保险人；获认可承保人
@. " q authorized investment 特准投资项目
gf+o1\5t@ authorized person 获授权人
F?7u~b|@{ authorized representative 获授权代表
Q"A_bdg5 authorized share capital 法定股本
A y 2b,q automated quotation system 自动报价系统
uu }'i\Q Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
8{oZi]ob 自动交易系统〔香港期货交易所有限公司〕
F 4Rr2 6M automatic adjustment mechanism 自动调整机制
);=Q] > automatic adjustment system 自动调整系统
Q} =fVY Automatic Clearing House 自动票据交换所
4 GUA& qs automatic exchange rates accumulation system 自动化汇率累集系统
,1 ,&b_ Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
<z,+Eg automatic teller machine [ATM] 自动柜员机
'r~8 autopay 自动转帐
rB,ldy,f available assets 可用资产
> gr<^$ available fiscal reserve 现存财政储备
C?,*U available profit 可用利润
M3ZOk<O<R Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
Q\H_t)- average 平均；平均数；海损
v' C@jsx M average basic salary 平均基本薪金
+ a-D#^ 2; average consumer expenditure 平均消费开支；一般消费开支
vyE{WkZxR average cost 平均成本
5\WUoSgy average cost of land production 增辟土地平均成本
WhH!U0 average daily turnover 平均每日成交额
N8VVGPa average daily wage rate 平均每日工资率
hj e! w` average expenditure pattern 平均开支模式
/w0sj`;" average growth rate 平均增长率
mKM,kY average net fixed assets 固定资产平均净值
* m*`} 9 average of relatives 相对价格平均数
Wu ,S\! average price 平均价格
CA/ -Gb average propensity to consume 平均消费倾向；一般消费倾向
SgiDh dE average propensity to save 平均储蓄倾向；一般储蓄倾向
C#0brCQq3 average rate 平均率
(i\)|c/a7 average revenue 平均收入；平均收益
[O\9 9> average stock 平均库存；平均存货
"9w}dQ average yearly rent 平均年租
&I%IaNco avoidance of double taxation 避免双重课税
avg4K*v v avoidance of tax 避税
