A:
= #fvdj A share Ａ股；甲类股份
n_2 LkW<? abatement of tax 减税；减扣免税额
Jev.o]|_, ABN AMRO Bank N.V. 荷兰银行
~WLsqP5Y~a above-the-line expenditure 线上项目支出；经常预算支出
j zp%.4/j above-the-line receipt 线上项目收入；经常预算收入
{IwYoR aXa ABSA Asia Limited 南非联合亚洲有限公司
h*%1Jkxu absolute change 绝对数值变更
zwHsdB=v absolute expenditure 实际开支
j*
?MFvwE absolute guideline figure 绝对准则数字
qm_E/B absolute interest 绝对权益
kS!*kk*a absolute order of discharge 绝对破产解除令
KWMH|sxO= absolute profit margin 绝对利润幅度
G;+ 0V0K absolute value 实值；绝对值
z [{%.kA absolutely vested interest 绝对既得权益
}]@
"t)" absorbed cost 已吸收成本；已分摊成本
q[g^[~WM# absorption 吸收；分摊；合并
c+VUk*c3 absorption rate 吸收率；摊配率；分摊率
>cLZP#^\2E ACB Finance Limited 亚洲商业财务有限公司
b5C #xxIO acceptable form of reciprocity 合理的互惠条件
#=m 5 *}= acceptable rate 适当利率；适当汇率
tO$M[P=b acceptance agreement 承兑协议
!;oBvE7Kh acceptance for honour 参加承兑
$^F2
acceptor 承兑人；接受人；受票人
]F! ,Jx acceptor for honour 参加承兑人
Rk^&ras_ accident insurance 意外保险
9m>_q Wa A Accident Insurance Association of Hong Kong 香港意外保险公会
s3S73fNOk accident insurance scheme 意外保险计划
ymu# u accident year basis 意外年度基准
>ZWm0nTr accommodation 通融；贷款
5@\<:Zmi accommodation bill 通融票据；空头票据
]RJ2`x f accommodation party 汇票代发人
T%F'4_~No account balance 帐户余额；帐户结余
6|x<) Gc account book 帐簿
ygG9ht account collected in advance 预收款项
_Yv9 u'q" account current book 往来帐簿
1l{n`gR account of after-acquired property 事后取得的财产报告
hw1s^:|+2 account of defaulter 拖欠帐目
-)/>qFj ) account payable 应付帐款
+=v|kd account payee only [A/C payee only] 只可转帐；存入收款人帐户
>"b" K{ t account receivable 应收帐款
[ aW#7 account receivable report 应收帐款报表
w1Kyd?~%] account statement 结单；帐单；会计财务报表
H.e@w3+h account title 帐户名称；会计科目
6$Y1[ accountant's report 会计师报告
a+d|9y/k Accountant's Report Rules 会计师报告规则
?Z"}RMM)8 accounting and auditing procedure 会计与审计程序；会计与核数程序
u Wtp2]A Accounting Arrangements 《会计安排》
.x&>H accounting basis 会计基础
n=~?BxB accounting by Official Receiver 破产管理署署长呈交的帐目
1RLSeT Accounting Circular 《会计通告》
p O.8>C% accounting class 会计类别
D UeT accounting date 记帐日期；会计结算日期
-M:.D3,L accounting for money 款项核算
uPpP") Accounting Officer 会计主任
UA^E^$f: accounting period 会计报告期；会计期
`|4{|X*U. accounting policy 会计政策；会计方针
b /)UN*~ accounting practice 会计惯例
.%o:kq@B accounting principle 会计准则
8EQ;+V accounting record 会计记录
94+#6jd e accounting report 会计报告
'5IJ;4k Accounting Services Branch [Treasury] 会计事务部〔库务署〕
3N-(`[m{E Accounting Society of China 中国会计学会
p [RD[&#b accounting statement 会计报表
N t)9- \T accounting system 会计制度；会计系统
rW6LMkt72 accounting transaction 会计事项；帐务交易
ie)Qsw@ accounting treatment 会计处理
cI H`,bR accounting year 会计年度
#RcmO ** accretion 增值；添加
4o_1F).\D accrual 应计项目；应累算数目
~0`Pe{^* accrual basis 应计制；权责发生制
5<61NnZ accrual basis accounting 应计制会计；权责发生制会计
7}xKiHh: accrue 应累算；应计
zx^)Qb/EL6 accrued benefit 应累算利益
L^22,B
0 accrued charges 应计费用
Q x:+n`$/ accrued cumulative preference share dividend 应累算的累积优先股股息
;^;5"n h accrued expenses 应累算费用
kb>9;-%^JK accrued interest payable 应付利息；应计未付利息
)K}b,X`($ accrued interest receivable 应收利息；应计未收利息
6 ;VlX,,j accrued right 累算权益
GYj`-t accruing profit 应累算的利润
iS{)Tll}& accumulated fiscal reserve 累积财政储备
3.>jagu accumulated profit 累积利润；滚存溢利
r`5;G4UI accumulated reserve 累积储备
s;A] GJ accumulation of surplus income 累积收益盈余
=%bc;ZUu acquired assets 既得资产
{C
7= acquisition 收购；购置；取得
ImgKqp0 Z acquisition cost 购置成本
F
M` pPx acquisition expenses 购置费用
z8A`BVqI acquisition of 100% interest 收购全部股权
e& E*$G@.7 acquisition of control 取得控制权
f3nib8B ' acquisition of fixed assets 购置固定资产
Vb /J` acquisition of shell “买壳”
_, vJ0{* acquisition price 收购价
AX 6e}-S1n act of God 天灾
18a6 i^7 acting partner 执事合伙人
Xa-]+_?Q active market 买卖活跃的市场；交投畅旺的市场；旺市
dNIY `u active partner 积极参与的合伙人
vh T9#) HI active trading 交投活跃
Dt8eVWkN ~ actual circulation 实际流通
_w)0r}{ actual cost 实际成本
/bg8oB4 actual expenditure 实际开支；实际支出
lnTl"9F actual income 实际入息；实际收入；实际收益
}P^{\SDX actual market 现货市场
hd+JKh!u actual price 现货价；实际价格
iTD{ actual profit 实际利润
594$X@ !v actual quotation 实盘；实际价位；实际报价
0\u_ \%[ actual year basis 按实际年度计算
1w?X~VZAX actuals 实货
InRn!~_N actuarial investigation 精算调查
n_iq85 actuarial principle 精算原则
c,x2 actuarial report 精算师报告
u{8Wu; Actuarial Society of Hong Kong 香港精算学会
jt?R
a 1Z actuarial valuation 精算师估值
OG0ro(|dI actuary 精算师
0!xD+IA!8 ad referendum agreement 暂定协议；有待覆核的协定
I9B B<~4o ad valorem duty 从价税；按值征税
vw3%u+Z& ad valorem duty system 从价税制
R(ay&f%E ad valorem fee 从价费
#~nI^
ggW ad valorem tariff 从价关税
(n# additional allowance 额外免税额
g`\Vy4w additional amount for unexpired risk 未过期风险的额外款额
=T;%R^@ additional assessable profit 补加应评税利润
L[<MBgF Kv additional assessment 补加评税
-K+gr sb
g additional commitment 额外承担
2uV=kq nO additional commitment vote 额外承担拨款
61CNEzQ additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
0s= GM|y additional dependent parent allowance 供养父母额外免税额
,1QU additional provision 额外拨款
B-JgXW.\0 additional stamp duty 附加印花税
/TS>I8V! additional tax 补加税罚款；补加税款
*9* 6n\~aI Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
lYU_uFOs\ adjudged bankrupt 被裁定破产
W>'R<IY4#N adjudicated bankrupt 裁定破产人
$O7>E!uVD adjudication fee 裁定费；评定印花税额手续费；评估契据费
@~/LsYA: adjudication of bankruptcy 裁定破产；宣告破产
cYW F)WAog adjudication of insolvency 裁定无力偿还债务
5h1FvJg adjusted actual 经调整的实数；调整后的实数
DS-Kot(k(z adjusted current assets 经调整的流动资产；调整后的流动资产
Eo)n(
Z 9 adjusted figure 经调整的数字；调整后的数额
[G4#DP\t>p adjusted liabilities 经调整的负债；调整后的负债
sLb[ZQ;j adjusted loss 经调整的亏损；调整后的亏损
qky{]qNW adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
H?M8j] R-) adjusted profit 经调整的利润；调整后的利润
{H"xC~. adjusted surplus 经调整的盈余额；调整后的盈余额
hZ5h(CQ?"# adjusted value 经调整的价值；调整后的价值
O>)8< yi$ adjustment 调整；修订；理算〔保险〕
i$ "B adjustment centre 调剂中心
/3'>MRzR adjustment lag 调整过程的时间差距；调整时差
\*1pFX# adjustment mechanism 调整机制
;&?N uK adjustment of loss 亏损调整
D@FJVF7c adjustment process 调整过程；调整程序
_K8ob8)m adjustment range 调整幅度
Mryi6X T administered exchange rate 受管制汇率
B?$pIG^ Mn Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
GYyP+7K4l[ administration expenses 行政费用
-E?h^J&U administration fee 手续费；行政费
!$f@j6. administration in bankruptcy 破产管理
q/<.^X administration order 遗产管理令
a/{T;=_GY administrator 管理人；遗产管理人
kMf]~EZ? administrator of the estate 遗产管理人
mS0*%[S { admission of debt 债项承认书
%)u5A !" admission of proof 接纳债权证明
~ g~z"!K advance 放贷款项；垫付款项；预支款项；预付款项
7-Fh!=\f/ advance account 暂支帐目；预付款帐户
6*{N{]`WZ) advance compensation 预付补偿金
\{P(s : advance from shareholder 股东垫款
% )?$82=2 advance pending reimbursement 预支以待日后付还
^+Ec}+ Q advanced economy 先进经济体系
j ]F
Zy advancement 预付；预付财产
RWz^
MV5K advances warrant 垫款令
aB#qzrr['8 advancing 贷出
CXb)k.L adverse balance 逆差
a$l/N{<. adverse exchange 逆汇
$@7 S+'Q3 advertisement addressed to shareholders 在报章刊登的致股东通告
Nq"/:3@4 advice for collection 托收通知书
4JT9EKo advice of drawing 提款通知书；汇票通知书
|*e
>hk advice of payment 付款通知
G<Z|NT Advisory Committee [Securities and Futures Commission]
^kzw/. I{ 谘询委员会〔证券及期货事务监察委员会〕
Yhb=^)@)) Advisory Committee on Diversification 经济多元化谘询委员会
,ZC ^,Vq affidavit 誓章；遗产申报誓章
th2 a'y=0 affidavit of no receipt 述明无收款的誓章
Jx[IHE affiliate 联号；联营公司；附属公司
=k2In_ affiliated company 附属公司；联号；联营公司
yo#& >W affirmation [estate duty] 非宗教式宣誓〔遗产税〕
]b-Z;Nce affordability 负担能力
OGzth$7A African Development Bank [AfDB] 非洲开发银行
uy9k^4Cqa after-acquired property 事后取得的财产
L/_OgL]YdI after-hours dealing 市后交易
1ZOHyO after-tax profit 税后盈利；税后利润；税后溢利
|l
03,dOF agency agreement 代理协议
W52AX.Nm agency expenses 代理机构的开支
mh2t ' O agency fee 代理费
?*tb|AL(R Agency Law 《代理法》
w<| ^i* agent 代理人；承销人
?A3pXa agent of company 公司代理人
eZ(<hE> agent's fee 代理人费；经纪费
[2a *TI aggregate 总计；总数；总体数字
ZYos. ay aggregate amount 总款额；总额
"Rf8#\Y/< aggregate assets and liabilities 总体资产与负债
2fu|X#R aggregate at constant price 按固定价格计算的总体数字
0-oR
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AL>*Vj2h/n aggregate gross position 总持仓量
!=V>Dg mW aggregate limit 总限额
-y1%c^36_J aggregate of salaries tax 合计薪俸税
$21+6 aggregate performance 总体表现；总体业绩
Rq%g5lK aggregate supply 总体供应
?PO~$dUc] aggregate surplus 总盈余
+FP*RNM aggregate total 整体总额
YYzj:' aggregate value 总值；合计价值
XnHcU=~q aggregated basis 合计基准
\`- /\N aggregated net chargeable income 合计应课税入息实额
loZ JV M aggregation 合并计算；合计；总和
y<.0+YL-e+ aggregation of incomes of husband and wife 夫妇入息合并计算
4/e-E^ aggregation of property 财产的总和
HW;,Xz P= agio 差价；贴水
;X[m fg\ 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》
[k ZvBd Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
6'3@/. 《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》
Qv,8tdx Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
uHkL$}C 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
U+3,(O Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
G9TK)Nz 《香港政府和大韩民国政府关于相互促进和保护投资协定》
2M3.xUS agreement for a settlement 授产协议
++W_4 B! agreement for assignment 转让协议
n4h@{Xg agreement for sale 售卖协议；买卖协议
}xJ9EE*G/ agreement for sale and purchase 买卖协议
\A zl6`Em agreement for the payment of interest 支付利息协议
x00"d$! agreement for the repayment of money 还款协议
%=xR$<D agreement of reinsurance 再保险协议
o$FqMRep
Agricultural Bank of China 中国农业银行
UN>!#Ji:$ air passenger departure tax 飞机乘客离境税
snT! 3t Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
+/*g?Vt airport tax 机场税
4&~ft alcohol duty 酒精税
0K <@?cI alienation 让与；让渡；转让
ZRf-V9 alimony 生活费；赡养费
- o#HO_9 All Ordinaries Index [AOI] 所有普通股指数
$?YRy_SI all risks 全险；综合险
T^x7w+ All Sales Record for Stock Market 《股票市场成交报告》
!j#Z48=& Allied Capital Resources Limited 新联财务有限公司
J*Dj`@`4`g all-items index [Consumer Price Index] 总指数〔消费物价指数〕
-9Wx;u4]o allocation letter 拨款信件
@%q0fj8b allocation of fund 分配款项；预留款项
S 0eD
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6UXa
5t
allocation warrant 拨款令
H [#s&Fk2 allotment 分配；配股
US A!N allotment notice 股份配售通知；配股通知
|kyxa2F{ allotment of shares 股份分配
w rv-"%u) allowable 可获宽免；免税的
?vuM'UH- allowable business loss 可扣除的营业亏损
:?2+'+%' allowable expenses 可扣税的支出
n8DWA`[ib allowance 免税额；津贴；备抵；准备金
TMj (y{2 allowance for debts 债项的免税额
]X?~Cz/wl allowance for depreciation by wear and tear 耗损折旧免税额
^} P| L allowance for funeral expenses 殡殓费的免税额
OM*N) * allowance for inflation 为通货膨胀而预留的款项；通胀准备金
;Y5"[C9| allowance for repairs and outgoings 修葺及支出方面的免税额
_I l/ i& allowance to debtor 给债务人的津贴
.9_]8 T alteration of capital 资本更改
3/+9# alternate trustee 候补受托人
zA=gDuy3@ amalgamation 合并
.|}ogTEf ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
AmNmhcN ambit of charges 征税范围；收费范围
[8l;X: amended valuation 经修订的估值
9!zUv:; American Commodities Exchange 美国商品交易所
2siUpmX American Express Bank Limited 美国运通银行
Gnop American Stock Exchange 美国证券交易所
/.l8Jb4 amortization 摊销
O'{UAb+- amount due from banks 存放银行同业的款项
? }\aG3_4 amount due from banks abroad 存放海外银行同业的款项
|q" WJQ amount due from holding companies 控股公司欠款
c+c3C8s*8 amount due from local banks 存放本港银行同业的款项
-H5n>j0!{ amount due to banks 银行同业的存款
Wu(6FQ`H amount due to banks abroad 海外银行同业的存款
#m{ K amount due to holding companies 控股公司存款
:uy8$g*;TE amount due to local banks 本港银行同业的存款
4SIi<cS0 amount due to outport banks 外埠银行同业的存款
o65:)z
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XP~bmh,T, amount of bond 担保契据的款额
*xR;}%s\ amount of consideration 代价款额
H
RJz amount of contribution 供款数额
lp3 A B amount of indebtedness 负债款额
xq+$Q:f amount of principal of the loan 贷款本金额
-bJht amount of rates chargeable 应征差饷数额
xjB2?:/2 amount of share capital 股本额
Ve #VGlI amount of sums assured 承保款额
NXb_hF amount of variation 变动幅度
KSU?Tg&JR amount of vote 拨款数额
`W,gYH7 amount payable 应付款额
iD+Q\l;% amount receivable 应收款额
]BGWJ A5 Amsterdam Stock Exchange 阿姆斯特丹证券交易所
Cy-q9uTm analysis 分析
(dn(:<_$ ancillary risk 附属风险
"W$,d WF annual account 周年帐目；周年帐目报表；年度决算；年结
fx(^} e annual accounting date 年结日期
=$;i annual allowance 每年免税额；年积金；年度津贴；年津
NP y{ =#k4 annual balance 年度余额
y33+^ annual disposable income 每年可动用收入
RO?5WJpPj annual estimates 周年预算
:bFCnV`Q annual fee 年费
3qU#Rg
; 7 annual general meeting 周年大会
roT$dL
P)w annual growth rate 年增率；每年增长率
Fw? ;Y% annual long-term supplement 长期个案每年补助金
i lk\&J~I annual pensionable emolument 可供计算退休金的年薪
5m{!Rrb annual report 年报
8##-fv] Annual Report on the Consumer Price Index 《消费物价指数年报》
]o`qI#{R~R annual return 周年报表；周年申报表；每年报税表格
~&B{"d Annual Return Rules 《周年报表规则》
n :d]Z2b annual review of consumer prices 每年消费物价回顾
HEH Tj,T annual roll-forward basis 逐年延展方式
IH8^ fyQ` annual salary 年薪
u&Ts'j annual statement 年度报表；年度决算表
|:Gz9u + 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
.|`J S?L[ annuitant 年金受益人
d 1VNTB annuity 年金
g]?&qF} annuity contract 年金合约
{E`[ `Kf annuity on human life 人寿年金
m?bd6'&FR antecedent debt 先前的债项
:#W40rUb ante-dated cheque 倒填日期支票
xp-.,^q\w anticipated expenditure 预期开支
)\# w=P anticipated net profit 预期纯利
3`[f<XaL anticipated revenue 预期收入
mpfc2>6Il. anti-inflation measure 反通货膨胀措施
-3`S;Dmn anti-inflationary stance 反通货膨胀立场
Q-o}Xnj*!L apparent deficit 表面赤字
_ #]uk&5a apparent financial solvency 表面偿债能力
^*(*tS|M apparent partner 表面合伙人
V)#se"GV application for personal assessment 个人入息课税申请书
lj0"2@z3"E application of fund 资金应用
6p`A dDV application to release as liquidator and to destruct the books of accounts and documents
[mX/]31 申请免除清盘人职务及毁灭帐簿与文件
}9yAYZ0q{b appointed actuary 委任精算师
)7@f{E#w appointed auditor 委任核数师；委任审计师
Lt>"R! "x appointed trustee 委任的受托人
^]:w5\DG appointer 委任人
LdxrS5 apportioned pro rata 按比例分摊
`F5iZWW1 apportionment 分配；分摊
. U|irDO Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
nI4Kuz`dF apportionment formula 分摊方程式
=>nrU8x apportionment of estate duty 遗产税的分摊
??eSGQ| appraisal 估价；评估
]G.ttfC appreciable growth 可观增长
:ad appreciable impact 显着影响
1vKc>+9 appreciable increase 可观增长
(n:d
{bKV appreciation 增值；升值
|@#37 appreciation against other currencies 相对其他货币升值
1xN6V-qk appreciation of the exchange value of Hong Kong dollar 港元汇值上升
'L|& qy@ appreciation tax 增值税
a9S0glbwf appropriation 拨款；拨用；拨付
:{@&5KQ8) appropriation account 拨款帐目
s%F}4W2s Appropriation Bill 拨款法案
.%) FK#s- appropriation-in-aid system 补助拨款办法
;Q"xXT`;: approved assets 核准资产
Ay\=&4dv approved basket stock 认可一篮子证券
_h|rH approved budget 核准预算
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x!"c approved charitable donation 认可慈善捐款
/ Y$UJt approved charitable institution 认可慈善机构
b|mWEB.p approved currency 核准货币；认可货币
A;~lG3j4 approved estimates 核准预算
x Vk|6vA7 approved estimates of expenditure 核准开支预算
GPBp.$q+B approved overseas insurer 核准海外保险人
?m.WqNBH7 approved overseas trust company 核准海外信托公司
u!I Es approved pooled investment fund 核准汇集投资基金
+>3XJlZV approved provident fund scheme 认可公积金计划
|iN!V3#S approved provision 核准拨款
hTgWqp approved redeemable share 核准可赎回股份
:lj1[q:Y> approved regional stock 认可地区性证券
Y_m/? [: approved retirement scheme 认可退休金计划
A&EVzmj-+X approved subordinated loan 核准附属贷款
a@( 4X/| arbitrage 套戥；套汇；套利
z}I =: arbitrageur 套戥者；套汇者
$:IOoS|e arbitrary amount 临时款项
9))E\U arrangement 措施；安排；协定
?d@3y<A,~ arrears 欠款
_'pow&w~ arrears of pay 欠付薪酬
$="t7C9S arrears of revenue 逾期未收税款；逾期未收的帐项
2R9AYI articles of association 组织章程；组织细则；组织章程细则
533n
z8&9@ Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
WAr;g?Q8 ascertainment of profit 确定利润
t^eWFX "Asia Clear" “亚洲结算系统”
"|P8 L|
@* Asia Commercial Bank Ltd. 亚洲商业银行有限公司
i rj{Or^k Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
g/Q"%GN, Asian Development Fund [ADF] 亚洲发展基金
5(BB` ) Asian dollar bond 亚洲美元债券
q@ K8,=/.# Asian dollar market 亚洲美元市场
!RX\">z Asian dollar rate 亚洲美元利率
k?r -%oJ 7 Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
n^F:p*)Q% Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
:)f/>-
asked price 沽盘；喊价；索价；卖方报价
8!8 yA assessable income 应评税入息
)1 ] P4 assessable loss 应评税亏损
yB][
3?lv assessable profit 应评税利润
[:M:6J J assessable value 应评税值
U caLi& assessed profit 估定利润
qKoD*cl)Za assessed value 经评估价值
Uc
oVp}vl assessment 评税；评定；估价；评税单
"rhU2jT=c assessment number 评税编号；估价编号
A4 ;EtW+F assessment of additional tax 补加税评税
z&fXxp assessment of performance 业绩评估；实绩评价
qm RdO
R Assessor 评税主任
u!kC+0Y asset price bubbles 资产价格泡沫
:[icd2JCw] asset-backed securities 具资产保证的证券
,w>WuRN" assets accretion 资产增值
mqw5\7s ? assets and liabilities 资产与负债
hf5yTs assets betterment statement 资产递增表；资产改进表
2.''Nt6| assets lending 实物放款；有抵押贷款
fL^+ Qb} assets of the company passing on the death 死者去世时转移的公司资产
>q W_% assets pledged as security for liabilities 用作负债抵押的资产
c6 O1Z\M@\ assets portfolio 资产投资组合
kmfz=q? assets price 资产价格
2R }9wDP assets quality 资产质素
-+1_ 1 ! assets realization 资产变现
7G,{B BB assets refinancing arrangement 资产再集资安排
1Z9_sd~/6 assets securitization 资产证券化
\#1*r'V8 assets situated outside Hong Kong 在香港以外地方的资产
]/byz _7] assets stripping 削减资产；拆卖资产
Fh2$,$
2 assets value 资产值
xd[GJ;xvs assignee 承让人
e,j2#wjor assignment 转让；转让书；转让契
5R^e assignment of interest 权益转让
pPI'0x assignment of letters patent and trade mark 专利证书及商标转让
~W?F. assignment of property 物业转让；物业转让书
o }EipTL assignment right 转让权
>%qk2h> assignor 转让人
- P I$SA, associate 有联系的人；有关连人士；相联者；合伙人；联系人
DeqTr: Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
kR+xInDM* associate member 附属会员
CKC%|xke associated body corporate 相联法人团体
ii0{$}eoh associated company 相联公司；联属公司
Xx.4K>j+j associated corporation 相联法团
3O{*~D&n Association of Chartered Certified Accountants [ACCA] [United Kingdom]
?&qa3y)wX: 公认会计师公会〔英国〕
+rT%C&ze Association of Futures Exchange Brokers 香港期货经纪协会
&yu3nA:7D Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
c
eH8 association of underwriters 承保人组织
UNx|+ assumption of control 接管
z^ @.b assurance 担保；保险；转易；转易书
I Zr~h9 assurance of interest 权益的转易
[V vTR#^ at 19XX price 按一九ＸＸ年价格计算
7d9kr?3(U at a discount 按赔价计算；按贴水价格计算；打折扣
&G#LQl at a premium 按溢价计算；按升水价格计算
cvoE4&m! at call 通知付款；按通知
T 6T3:DG_B at constant market price 按固定市价计算
px|y_.DB2x at constant price 按固定价格计算
PKDzIA~T at cost 按成本计算
x#wkODLqi at current market price 按当时市价计算；按现时市价计算
5U%J,W at current price 按当时价格计算；按现时价格计算
b=V"$(Q at factor cost 按要素成本计算；按生产要素成本计算
, 7` /D at money-of-the-day price 按付款当日价格计算
+s N'Y/- at or better 按指定或较佳价位〔买卖指令〕
Y}db<Cz
X at par 按面值计算；平价
<M d yz! at sight 见票即付
1|]IWX| at the close 按收市盘
5AX
AIP n) at the opening 按开市盘
[73 \jT attestation 见证；见证条款
$P=B66t
^ at-the-money option 平价期权
D'{NEk@ attorney 受权人；受托代表人
18(h rj attornment 新拥有人承认书
s ^atBqw, attributable profit 可归属利润
(P( =6-0 attributable share value 可归属股份价值
E5^P*6c ( Auckland Stock Exchange 奥克兰证券交易所
O=,[u? auction 拍卖
;$`5L"I5$ auctioneer 拍卖商
li!3bv audit 审计；核数
2 kP0// Audit Commission 审计署
o'oA.'ul Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
:K:oH}4oh 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〕
:htz] audit review 帐目审查
d|P,e;m- Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
]l T8Z-h@ audited account 审计帐目；经审计的帐目
{6_M$"e. audited annual account 经审计的周年帐目
kIC $ai6. audited balance sheet 经审计的资产负债表
^M:Y$9r_s auditor 核数师；核数主任；审计师
zmA]@'j auditor's certificate 核数师证明书；审计师证明书
~}lYp^~:J auditor's report 核数师报告；审计师报告
,M4G_ U[ Aussie bond 澳元债券
lpjeEaw o4 austerity budget 紧缩预算
Ri<7!Y?l Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
fX
^h O+f Australia All Ordinaries Index 澳洲所有普通股票指数
.Y w Australian Dollar [AUD] 澳元
\wJ2>Q Australian Options Market 澳大利亚期权市场
iMT[s b Australian Securities Commission 澳洲证券事务监察委员会
"aU)
[ Australian Society of Certified Practising Accountants 澳洲执业会计师公会
q=EHB 5!q Australian Stock Exchange 澳大利亚证券交易所
A` 'k5uG Austrian Schilling [ATS] 奥地利先令
$#ve^.VHv authentication 认证；鉴证
-Kas9\VWEw authority to purchase 委托购买证；委购书
_1c0pQ ^}3 authorization 认可；核准；授权；授权书
?S*Cvr+=4 authorization by direction 指示授权
#[
H4`hZ authorization by instruction 指令授权
&oz^dlw authorization by warrant 令状授权
Nld y76|g authorization of unit trust 单位信托的认可
u<g 0oEs) authorized agent 指定代理人
r<%ua6@ authorized capital 法定资本
H^VNw1. authorized clerk 出市员
'-,$@l# authorized dealer 认可交易商
p#\JKx authorized financial institution 认可财务机构
# N v^ F authorized fund 认可基金
_#dBcEH[ authorized fund house 获授权的基金公司；认可基金公司
s %& /Zt authorized institution 认可机构
KT 4h3D`, authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
}Wk^7[Y authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
q G6?k}\\ authorized insurer 获授权保险人；获认可承保人
"jUM}@q5 authorized investment 特准投资项目
|;(95 authorized person 获授权人
{Vw\#/, authorized representative 获授权代表
6>yfm4o authorized share capital 法定股本
~nVO%IxM4J automated quotation system 自动报价系统
azs lNL Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
gNWTzz<[f> 自动交易系统〔香港期货交易所有限公司〕
[%0{7pz} automatic adjustment mechanism 自动调整机制
rN3qTp automatic adjustment system 自动调整系统
\&6^c= 2= Automatic Clearing House 自动票据交换所
l.@v@T(/ automatic exchange rates accumulation system 自动化汇率累集系统
#`HY"-7m_ Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
9a6ij*# automatic teller machine [ATM] 自动柜员机
y6hb-:
#1 autopay 自动转帐
qxQuXF>:# available assets 可用资产
18HmS>Qo available fiscal reserve 现存财政储备
A2 r\=for available profit 可用利润
eT'Z;ZO Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
*=2sXH1j average 平均；平均数；海损
Uh w:XV@m average basic salary 平均基本薪金
f`gs/R average consumer expenditure 平均消费开支；一般消费开支
qk{+Y average cost 平均成本
/q^\g4J average cost of land production 增辟土地平均成本
m8T< x> average daily turnover 平均每日成交额
>p`ZcFNs" average daily wage rate 平均每日工资率
svaclkT= average expenditure pattern 平均开支模式
*y0=sG1+D average growth rate 平均增长率
R1/h<I: average net fixed assets 固定资产平均净值
$(r/N"6)O2 average of relatives 相对价格平均数
V0/PjD,jP average price 平均价格
D}MCVNd^ average propensity to consume 平均消费倾向；一般消费倾向
lEYAq'= average propensity to save 平均储蓄倾向；一般储蓄倾向
L25v7U average rate 平均率
{@&%Bq*& average revenue 平均收入；平均收益
xXRlQ|84 average stock 平均库存；平均存货
6Mj (B*c average yearly rent 平均年租
Z1y=L$t8 avoidance of double taxation 避免双重课税
.N>Th/K8 avoidance of tax 避税
