A:
LfG$?<}hR A share Ａ股；甲类股份
5?gZw;yiv% abatement of tax 减税；减扣免税额
K|{&SU_m ABN AMRO Bank N.V. 荷兰银行
q|R$A8)L. above-the-line expenditure 线上项目支出；经常预算支出
\W})Z72 above-the-line receipt 线上项目收入；经常预算收入
3a6 ABSA Asia Limited 南非联合亚洲有限公司
Z`bo1,6> absolute change 绝对数值变更
%v1*D^)) absolute expenditure 实际开支
*XqS~G absolute guideline figure 绝对准则数字
*",
BP]] absolute interest 绝对权益
15`,kJSK absolute order of discharge 绝对破产解除令
T
^z M m absolute profit margin 绝对利润幅度
1
,4V8gp absolute value 实值；绝对值
&pLC N[a absolutely vested interest 绝对既得权益
]7_O#MY1 absorbed cost 已吸收成本；已分摊成本
8*yk y absorption 吸收；分摊；合并
tsqWnz=) absorption rate 吸收率；摊配率；分摊率
5[>N[}Ck> ACB Finance Limited 亚洲商业财务有限公司
dZjh@yG P. acceptable form of reciprocity 合理的互惠条件
2/FH9T;e". acceptable rate 适当利率；适当汇率
d0@czNWIC acceptance agreement 承兑协议
=J&aN1Hgt acceptance for honour 参加承兑
bR?
$a+a) acceptor 承兑人；接受人；受票人
"0l7%@z*)q acceptor for honour 参加承兑人
uB uwE 6 accident insurance 意外保险
>R8eAR$N Accident Insurance Association of Hong Kong 香港意外保险公会
qy~@cPT accident insurance scheme 意外保险计划
.(8eWc YK accident year basis 意外年度基准
W/I D8+:i accommodation 通融；贷款
p4{3H+y accommodation bill 通融票据；空头票据
'O]Ja- accommodation party 汇票代发人
6dX l ny1H account balance 帐户余额；帐户结余
h2Jdcr#@FF account book 帐簿
} T<oL vS account collected in advance 预收款项
pNR69/wGi account current book 往来帐簿
de?lO ;8 account of after-acquired property 事后取得的财产报告
< \S
j5 account of defaulter 拖欠帐目
DM@&=c account payable 应付帐款
$ *^E account payee only [A/C payee only] 只可转帐；存入收款人帐户
'l3K*lck account receivable 应收帐款
x<e-%HB*- account receivable report 应收帐款报表
.TWX ,# account statement 结单；帐单；会计财务报表
_7 9 ?,U] account title 帐户名称；会计科目
Y=N; Bj accountant's report 会计师报告
#o-CG PE Accountant's Report Rules 会计师报告规则
) _O 6_ accounting and auditing procedure 会计与审计程序；会计与核数程序
jF%[.n[BU Accounting Arrangements 《会计安排》
LC:bHM, e accounting basis 会计基础
Zr@ G accounting by Official Receiver 破产管理署署长呈交的帐目
PyfOBse}r Accounting Circular 《会计通告》
#2*2xt accounting class 会计类别
t#[u
X? accounting date 记帐日期；会计结算日期
-, #LTW<. accounting for money 款项核算
z;En Ay {9 Accounting Officer 会计主任
*]_GFixi accounting period 会计报告期；会计期
4FgY !k accounting policy 会计政策；会计方针
E$8 4c+ accounting practice 会计惯例
/!Kl accounting principle 会计准则
yD9<-B<) accounting record 会计记录
P&@ [ j0 accounting report 会计报告
ew cgg Accounting Services Branch [Treasury] 会计事务部〔库务署〕
PNMf5'@m Accounting Society of China 中国会计学会
n/]$k4h accounting statement 会计报表
Yl6\}_h` accounting system 会计制度；会计系统
g$ oe00b accounting transaction 会计事项；帐务交易
)z#M_[zC> accounting treatment 会计处理
uua1_# a accounting year 会计年度
*! y.!v* accretion 增值；添加
,o)U9 < accrual 应计项目；应累算数目
#%i-{t+_> accrual basis 应计制；权责发生制
b,#E.%SLw accrual basis accounting 应计制会计；权责发生制会计
p;rG aLo:u accrue 应累算；应计
{1ic* cZS accrued benefit 应累算利益
nu#_,x<LS accrued charges 应计费用
p@7[w@B\c accrued cumulative preference share dividend 应累算的累积优先股股息
(^Kcyag4 accrued expenses 应累算费用
D; 0xROW8{ accrued interest payable 应付利息；应计未付利息
U'acVcD accrued interest receivable 应收利息；应计未收利息
1$Pn;jg: accrued right 累算权益
8oj-5|ct accruing profit 应累算的利润
'{:Yg3K accumulated fiscal reserve 累积财政储备
k99ANW accumulated profit 累积利润；滚存溢利
!*gTC1bv B accumulated reserve 累积储备
e
r;3TG~ accumulation of surplus income 累积收益盈余
88ydAx#P acquired assets 既得资产
^L<*g gw acquisition 收购；购置；取得
IFY,j8~q acquisition cost 购置成本
pMX#!wb acquisition expenses 购置费用
sm>Hkci% acquisition of 100% interest 收购全部股权
afMIq Q? acquisition of control 取得控制权
^f,('0p- > acquisition of fixed assets 购置固定资产
XHlx89v7 acquisition of shell “买壳”
v K\;CSk
acquisition price 收购价
y[l19 eU act of God 天灾
RZ[r XV5 acting partner 执事合伙人
)ccd fSe active market 买卖活跃的市场；交投畅旺的市场；旺市
1Bz '$u;
active partner 积极参与的合伙人
,{{uRs/ active trading 交投活跃
F W # S.< actual circulation 实际流通
]{[VTjC7rY actual cost 实际成本
Z<#beT6 actual expenditure 实际开支；实际支出
Vh ww-A actual income 实际入息；实际收入；实际收益
O$% C(n( actual market 现货市场
E5M*Gs actual price 现货价；实际价格
),-4\!7 actual profit 实际利润
m
dC.M$ actual quotation 实盘；实际价位；实际报价
B94m h actual year basis 按实际年度计算
F=hfbCF5x actuals 实货
uj-q@IKe actuarial investigation 精算调查
o " x& F actuarial principle 精算原则
[D H@>:"dd actuarial report 精算师报告
G'z&U?Ng Actuarial Society of Hong Kong 香港精算学会
8P 3EQ Y - actuarial valuation 精算师估值
%Iv0<oU actuary 精算师
U RW'*\Xjb ad referendum agreement 暂定协议；有待覆核的协定
I$neE"wW ad valorem duty 从价税；按值征税
oWpy ^=D_ ad valorem duty system 从价税制
9zkR)C ad valorem fee 从价费
eD, 7gC - ad valorem tariff 从价关税
8fdK|l w additional allowance 额外免税额
F~ n}Ep~1 additional amount for unexpired risk 未过期风险的额外款额
1!/
U#d" additional assessable profit 补加应评税利润
AX%9k additional assessment 补加评税
+mP3 y~|-j additional commitment 额外承担
eP3)8QC additional commitment vote 额外承担拨款
1Ly?XN S additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
T!hU37g h? additional dependent parent allowance 供养父母额外免税额
2 f]9I1{ additional provision 额外拨款
NDRk%_Eu( additional stamp duty 附加印花税
O329Bkg additional tax 补加税罚款；补加税款
A]{8 = Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
&Sc}3UI/F adjudged bankrupt 被裁定破产
MW CP/~>a2 adjudicated bankrupt 裁定破产人
C<6IiF[>% adjudication fee 裁定费；评定印花税额手续费；评估契据费
>:s.` jV< adjudication of bankruptcy 裁定破产；宣告破产
VYhZ0;' ' adjudication of insolvency 裁定无力偿还债务
,h1r6&MEY adjusted actual 经调整的实数；调整后的实数
}b
YiyG\ adjusted current assets 经调整的流动资产；调整后的流动资产
zk4yh%Cd_ adjusted figure 经调整的数字；调整后的数额
s&lZxnIjc adjusted liabilities 经调整的负债；调整后的负债
P$@5&/] adjusted loss 经调整的亏损；调整后的亏损
mhM=$AIq adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
7;n'4LIa9 adjusted profit 经调整的利润；调整后的利润
~"5WQK`@ adjusted surplus 经调整的盈余额；调整后的盈余额
vbQo8GFp} adjusted value 经调整的价值；调整后的价值
(0"9562 adjustment 调整；修订；理算〔保险〕
oS$ &jd adjustment centre 调剂中心
Z\{WBUR;4t adjustment lag 调整过程的时间差距；调整时差
^n<p#0)+a adjustment mechanism 调整机制
CPGXwM= adjustment of loss 亏损调整
e@ L'H)w, adjustment process 调整过程；调整程序
H#G~b""mY adjustment range 调整幅度
yi7 -[W} administered exchange rate 受管制汇率
nrA}36 E Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
-)?~5Z administration expenses 行政费用
u9>.x
zYG administration fee 手续费；行政费
5Lt&P
5BY administration in bankruptcy 破产管理
9r7QE&. administration order 遗产管理令
q01zN:|-1 administrator 管理人；遗产管理人
P!m~tu}B administrator of the estate 遗产管理人
A"C%.InZ admission of debt 债项承认书
:f^O! ^N admission of proof 接纳债权证明
'&3Sl?E advance 放贷款项；垫付款项；预支款项；预付款项
\nx ^=4*yk advance account 暂支帐目；预付款帐户
Xt8;Pl advance compensation 预付补偿金
C
did*hxJ advance from shareholder 股东垫款
o)?"P;UhJX advance pending reimbursement 预支以待日后付还
[/*85 4 advanced economy 先进经济体系
|n=kYs advancement 预付；预付财产
E+"INX7 advances warrant 垫款令
@}x)>tqD advancing 贷出
(>>pla^ adverse balance 逆差
.dp~%!"Sn, adverse exchange 逆汇
A
A<9 XC advertisement addressed to shareholders 在报章刊登的致股东通告
;oULtQ advice for collection 托收通知书
-NZj : N advice of drawing 提款通知书；汇票通知书
:M ix*NCf advice of payment 付款通知
Qkk~{OuC Advisory Committee [Securities and Futures Commission]
4%p5X8|\ih 谘询委员会〔证券及期货事务监察委员会〕
_?@>S 7- Advisory Committee on Diversification 经济多元化谘询委员会
vUgLWd affidavit 誓章；遗产申报誓章
{ TdK S affidavit of no receipt 述明无收款的誓章
S53 [Ja affiliate 联号；联营公司；附属公司
_>A])B
^ affiliated company 附属公司；联号；联营公司
t ZU"Ud affirmation [estate duty] 非宗教式宣誓〔遗产税〕
A@_F ;4X affordability 负担能力
Z[AJat@H African Development Bank [AfDB] 非洲开发银行
XT= # + after-acquired property 事后取得的财产
4lb3quY$Us after-hours dealing 市后交易
=o _ d2 Ak after-tax profit 税后盈利；税后利润；税后溢利
=YZp,{T agency agreement 代理协议
Sd^e!? bp agency expenses 代理机构的开支
PQvq$|q agency fee 代理费
3VA8K@QiRm Agency Law 《代理法》
[gz w<b:` agent 代理人；承销人
N(}7M~m> agent of company 公司代理人
u iE9#G agent's fee 代理人费；经纪费
\p@,+ -gX aggregate 总计；总数；总体数字
}.2pR*W aggregate amount 总款额；总额
VrO$SmH aggregate assets and liabilities 总体资产与负债
xv 7^ aggregate at constant price 按固定价格计算的总体数字
YIfPE{, aggregate demand 总需求
$|6Le;
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cdP+X'Y4D aggregate limit 总限额
))G%C6- aggregate of salaries tax 合计薪俸税
Si*Pi aggregate performance 总体表现；总体业绩
GMgsM6.R aggregate supply 总体供应
.m/Lon E aggregate surplus 总盈余
0'BR Sa< aggregate total 整体总额
MJV&%E6{:{ aggregate value 总值；合计价值
7x-k-F3 aggregated basis 合计基准
c 2?(.UV aggregated net chargeable income 合计应课税入息实额
52l| aggregation 合并计算；合计；总和
MY9?957F aggregation of incomes of husband and wife 夫妇入息合并计算
^lRXc .c z aggregation of property 财产的总和
A~I}[O~(pb agio 差价；贴水
%r 6 ~5_A 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》
]v 94U b Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
WU#bA|Cf 《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》
( rZq0* Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
L\ _8}\ 《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》
+#1WOQfAD Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
$. /JA) ` 《香港政府和大韩民国政府关于相互促进和保护投资协定》
SP
HeI@i agreement for a settlement 授产协议
~LO MwMHl agreement for assignment 转让协议
3'u%[bx
E agreement for sale 售卖协议；买卖协议
T_jwj
N agreement for sale and purchase 买卖协议
!pw%l4]/t agreement for the payment of interest 支付利息协议
"@GopD agreement for the repayment of money 还款协议
yW|yZ(7 agreement of reinsurance 再保险协议
z
O$SL8U Agricultural Bank of China 中国农业银行
\~jt7 Q air passenger departure tax 飞机乘客离境税
v]U[7 j Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
>0@X^o airport tax 机场税
Gk799SDL alcohol duty 酒精税
t
~U&a9&Z alienation 让与；让渡；转让
?)4|W N|c_ alimony 生活费；赡养费
"O h-`C All Ordinaries Index [AOI] 所有普通股指数
i]hFiX all risks 全险；综合险
wOHK
dQ' All Sales Record for Stock Market 《股票市场成交报告》
g6QkF41nG Allied Capital Resources Limited 新联财务有限公司
Gu*;z% b2 all-items index [Consumer Price Index] 总指数〔消费物价指数〕
XuR!9x^5 allocation letter 拨款信件
7F\U|kx_ allocation of fund 分配款项；预留款项
xC<OFpI\ allocation of profit 利润分配；溢利分配
NO`a2HR$ allocation warrant 拨款令
] wa?~;1^& allotment 分配；配股
8-juzL} allotment notice 股份配售通知；配股通知
Jev@IORN\ allotment of shares 股份分配
?h
K+h .{ allowable 可获宽免；免税的
39"8Nq|e allowable business loss 可扣除的营业亏损
\+Qx}bS{ allowable expenses 可扣税的支出
"M_X9n_ allowance 免税额；津贴；备抵；准备金
~O@V;y allowance for debts 债项的免税额
nm %ka4 allowance for depreciation by wear and tear 耗损折旧免税额
Rc?wIL) allowance for funeral expenses 殡殓费的免税额
S:rW}r J allowance for inflation 为通货膨胀而预留的款项；通胀准备金
RF g $N@g, allowance for repairs and outgoings 修葺及支出方面的免税额
nN@8 vivP% allowance to debtor 给债务人的津贴
zMtK_c cQ alteration of capital 资本更改
L\y,7@1%AT alternate trustee 候补受托人
HX+'{zm] amalgamation 合并
HewVwD<C ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
Zn #ri 8S ambit of charges 征税范围；收费范围
<po(7XB
amended valuation 经修订的估值
)] >=Uo American Commodities Exchange 美国商品交易所
]Z<{
~ American Express Bank Limited 美国运通银行
A3'i
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qh F/iUE amortization 摊销
@] )a amount due from banks 存放银行同业的款项
"-v9V7KCM amount due from banks abroad 存放海外银行同业的款项
&giJO-^
f amount due from holding companies 控股公司欠款
$vGl Z<3g amount due from local banks 存放本港银行同业的款项
#MGZje,I amount due to banks 银行同业的存款
SGNi~o amount due to banks abroad 海外银行同业的存款
qUpMq: Uw amount due to holding companies 控股公司存款
v{?9PRf\s amount due to local banks 本港银行同业的存款
z?j~ 2K<4 amount due to outport banks 外埠银行同业的存款
<Er|s^C amount for note issue 发行纸币的款额
-BQM i0 amount of bond 担保契据的款额
(zJ
TBI' amount of consideration 代价款额
x-y=Jor amount of contribution 供款数额
qZ_^#%zO amount of indebtedness 负债款额
0lmoI4bW}s amount of principal of the loan 贷款本金额
YfxZ< amount of rates chargeable 应征差饷数额
{v;Y}o-p amount of share capital 股本额
A "_;.e` amount of sums assured 承保款额
ru ' Xet amount of variation 变动幅度
hs<7(+a amount of vote 拨款数额
n2(~r
'r) amount payable 应付款额
Fo?2nQ< amount receivable 应收款额
[uAfE3 Amsterdam Stock Exchange 阿姆斯特丹证券交易所
a}jaxGy analysis 分析
=\: YNP/ ancillary risk 附属风险
`jP\*k`~] annual account 周年帐目；周年帐目报表；年度决算；年结
2!]':(8mR annual accounting date 年结日期
!WVF{L,/I annual allowance 每年免税额；年积金；年度津贴；年津
ut-UTW annual balance 年度余额
gyI5;il~ annual disposable income 每年可动用收入
=x/]2+
s annual estimates 周年预算
[2)Y0; [" annual fee 年费
[R
A=M annual general meeting 周年大会
!i )?j@D annual growth rate 年增率；每年增长率
3.R?=npA annual long-term supplement 长期个案每年补助金
NwT3e&u%| annual pensionable emolument 可供计算退休金的年薪
dVO|q9 / annual report 年报
@zd)]O]xH? Annual Report on the Consumer Price Index 《消费物价指数年报》
*e_ /D$SC annual return 周年报表；周年申报表；每年报税表格
;zSh 9H Annual Return Rules 《周年报表规则》
tQ?? nI2 annual review of consumer prices 每年消费物价回顾
oB_ {xu$6| annual roll-forward basis 逐年延展方式
Q6.},o annual salary 年薪
U]e;=T:3 annual statement 年度报表；年度决算表
l6l )M Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
*<Qn)Az annuitant 年金受益人
=H!u4
annuity 年金
K +w3YA annuity contract 年金合约
}p 8a'3@Z annuity on human life 人寿年金
m{R`1cN=Hg antecedent debt 先前的债项
g ~10K^ ante-dated cheque 倒填日期支票
p_P'2mf anticipated expenditure 预期开支
Z[0xqGYLB anticipated net profit 预期纯利
Qs;bVlp!H anticipated revenue 预期收入
mKxQ U0 ` anti-inflation measure 反通货膨胀措施
17<\Q(YQ= anti-inflationary stance 反通货膨胀立场
-fG;`N5U apparent deficit 表面赤字
U&`M G1uHe apparent financial solvency 表面偿债能力
ajkRL|^ apparent partner 表面合伙人
<k < application for personal assessment 个人入息课税申请书
v
C><N application of fund 资金应用
tgg *6lc application to release as liquidator and to destruct the books of accounts and documents
gfih;i.pY 申请免除清盘人职务及毁灭帐簿与文件
s\>$ K%!H? appointed actuary 委任精算师
#MOEY |6 appointed auditor 委任核数师；委任审计师
#1V vK
appointed trustee 委任的受托人
<5C3c&sds appointer 委任人
4\Q ?4ZX apportioned pro rata 按比例分摊
']}ZI 8 apportionment 分配；分摊
Bz7T1B&to Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
$+7M Y-9T apportionment formula 分摊方程式
'H*S-d6V apportionment of estate duty 遗产税的分摊
6AZ/whn# appraisal 估价；评估
3( AgUq appreciable growth 可观增长
bX5>qqB] appreciable impact 显着影响
Q !S"=2 appreciable increase 可观增长
)ALf!E%{ appreciation 增值；升值
\'E%ue_<9 appreciation against other currencies 相对其他货币升值
/0"Y.
@L appreciation of the exchange value of Hong Kong dollar 港元汇值上升
/o8h1L= appreciation tax 增值税
#p=/P {* appropriation 拨款；拨用；拨付
H$1R\rE` appropriation account 拨款帐目
lm]4zs /A Appropriation Bill 拨款法案
MK~viSgi appropriation-in-aid system 补助拨款办法
s:;!QIC5jo approved assets 核准资产
Ds0^/bYp& approved basket stock 认可一篮子证券
b.C!4^ approved budget 核准预算
;uDH&3W approved charitable donation 认可慈善捐款
#Q$9Eq8"[ approved charitable institution 认可慈善机构
&#;UKk~)Of approved currency 核准货币；认可货币
`sJkOEc` approved estimates 核准预算
*PZN Z{|m approved estimates of expenditure 核准开支预算
) ZNH/9e/ approved overseas insurer 核准海外保险人
_~5{l_v|I approved overseas trust company 核准海外信托公司
1(rH5z'F approved pooled investment fund 核准汇集投资基金
oh#6>| approved provident fund scheme 认可公积金计划
3{]i| 1&j approved provision 核准拨款
`4 w0 *;k; approved redeemable share 核准可赎回股份
>, 32~C approved regional stock 认可地区性证券
3Yg/-=U( approved retirement scheme 认可退休金计划
9:YiLoz? approved subordinated loan 核准附属贷款
d
t0?4 d arbitrage 套戥；套汇；套利
Ay2Vz>{ arbitrageur 套戥者；套汇者
Tfs7SC8ta arbitrary amount 临时款项
<P}{0Y~@*W arrangement 措施；安排；协定
>RF [0s'- arrears 欠款
b/5;377_ arrears of pay 欠付薪酬
/-G;#Wm arrears of revenue 逾期未收税款；逾期未收的帐项
G aM#a[p articles of association 组织章程；组织细则；组织章程细则
k gWF@"_ Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
X^fMt] ascertainment of profit 确定利润
x:@Ht TX "Asia Clear" “亚洲结算系统”
F/& Z1G. Asia Commercial Bank Ltd. 亚洲商业银行有限公司
y=5s~7] Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
R}>Gk Asian Development Fund [ADF] 亚洲发展基金
BE}lzn=sF Asian dollar bond 亚洲美元债券
uK}k]x\z Asian dollar market 亚洲美元市场
duT2:~H2 Asian dollar rate 亚洲美元利率
ihf5`mk/$ Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
0=L :8&m Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
l"b78n asked price 沽盘；喊价；索价；卖方报价
IqcPml{\ assessable income 应评税入息
CKNH/[ ZR, assessable loss 应评税亏损
l)=Rj `M assessable profit 应评税利润
C!RxMccTh assessable value 应评税值
GwW!Q|tVz= assessed profit 估定利润
im4V6 f;% assessed value 经评估价值
&7|=8Z[o assessment 评税；评定；估价；评税单
sT' wps 2 assessment number 评税编号；估价编号
1&Nk assessment of additional tax 补加税评税
4vp,izN W assessment of performance 业绩评估；实绩评价
f>-OwL($P Assessor 评税主任
73 D|gF* asset price bubbles 资产价格泡沫
QjF.U8 asset-backed securities 具资产保证的证券
OHM.xw*?. assets accretion 资产增值
&{/ `Q , assets and liabilities 资产与负债
5NBc8h7 V assets betterment statement 资产递增表；资产改进表
Fu{[5uv assets lending 实物放款；有抵押贷款
{ S4?L8 assets of the company passing on the death 死者去世时转移的公司资产
r? [PIf assets pledged as security for liabilities 用作负债抵押的资产
'1^\^)&q assets portfolio 资产投资组合
U#d&#",s assets price 资产价格
C4TJS,!1rH assets quality 资产质素
7cY_=X-?Y assets realization 资产变现
tezsoR!.ak assets refinancing arrangement 资产再集资安排
T~=NY, n assets securitization 资产证券化
2vu"PeU9 assets situated outside Hong Kong 在香港以外地方的资产
]0V~ |<0c assets stripping 削减资产；拆卖资产
!)_80O1 assets value 资产值
6&$z!60 assignee 承让人
Lt|k}p@] assignment 转让；转让书；转让契
UH.M )br assignment of interest 权益转让
!|!: M Yn assignment of letters patent and trade mark 专利证书及商标转让
} oj$w?Ex assignment of property 物业转让；物业转让书
Wi
hQj assignment right 转让权
qR Txg% assignor 转让人
)M mMs"Um associate 有联系的人；有关连人士；相联者；合伙人；联系人
$zyY"yWRZ Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
< yE(p associate member 附属会员
0[);v/@Ho associated body corporate 相联法人团体
s|%mGt &L associated company 相联公司；联属公司
qW $IpuK associated corporation 相联法团
Y'% sA~g Association of Chartered Certified Accountants [ACCA] [United Kingdom]
AX<TkS@wjb 公认会计师公会〔英国〕
DJ[U^dWRn Association of Futures Exchange Brokers 香港期货经纪协会
}bAd@a9>3 Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
vC&y:XMt,` association of underwriters 承保人组织
nPR_:_^ assumption of control 接管
<P(d%XEl assurance 担保；保险；转易；转易书
QYyF6ht=! assurance of interest 权益的转易
DZR k K3 at 19XX price 按一九ＸＸ年价格计算
H iILJyb at a discount 按赔价计算；按贴水价格计算；打折扣
Xv9kJ at a premium 按溢价计算；按升水价格计算
|
z$ba:u5 at call 通知付款；按通知
9%> H}7= at constant market price 按固定市价计算
&}YB!6k h^ at constant price 按固定价格计算
)=[K$>0k at cost 按成本计算
(s,Nq ~O at current market price 按当时市价计算；按现时市价计算
bx!Sy0PUJ at current price 按当时价格计算；按现时价格计算
^md7ezXL at factor cost 按要素成本计算；按生产要素成本计算
@ X\S h>H at money-of-the-day price 按付款当日价格计算
('OPW&fRG at or better 按指定或较佳价位〔买卖指令〕
LN " bGe at par 按面值计算；平价
?dC[VYC\^ at sight 见票即付
o T5?*3f at the close 按收市盘
aq0J }4U at the opening 按开市盘
C ZxQz
attestation 见证；见证条款
no)Spo' at-the-money option 平价期权
c{V0]A9VF attorney 受权人；受托代表人
+\\*Iy'xK attornment 新拥有人承认书
e7>) Z attributable profit 可归属利润
()}O|JL:K attributable share value 可归属股份价值
;) u}`4~L Auckland Stock Exchange 奥克兰证券交易所
y? )v-YGu auction 拍卖
mQ('X~l auctioneer 拍卖商
EYcvD^!1g audit 审计；核数
TB*g$ * Audit Commission 审计署
1CFrV=d Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
{KdC5 1"Nv 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〕
4/~8zvz&3 audit review 帐目审查
LV4 x9?& Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
rm1R^ n audited account 审计帐目；经审计的帐目
'g|%Ro/ audited annual account 经审计的周年帐目
gE`G3kgn{ audited balance sheet 经审计的资产负债表
7==Uz?}C auditor 核数师；核数主任；审计师
ipw _AC ~ auditor's certificate 核数师证明书；审计师证明书
tA3]6SIK@ auditor's report 核数师报告；审计师报告
0$": W Aussie bond 澳元债券
:BC 0f9 austerity budget 紧缩预算
;7K5Bo Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
QKE$>G
Australia All Ordinaries Index 澳洲所有普通股票指数
9'Pyo`hJ#U Australian Dollar [AUD] 澳元
n<"?+bz"< Australian Options Market 澳大利亚期权市场
J=Ak+ J Australian Securities Commission 澳洲证券事务监察委员会
B. '@~$ Australian Society of Certified Practising Accountants 澳洲执业会计师公会
43A6B Australian Stock Exchange 澳大利亚证券交易所
.hSacd Austrian Schilling [ATS] 奥地利先令
z%`Tf&UL authentication 认证；鉴证
C!Y|k.`p authority to purchase 委托购买证；委购书
{{tH$j? Q authorization 认可；核准；授权；授权书
G>YJ3p7 authorization by direction 指示授权
+T"kx\< authorization by instruction 指令授权
;6 e#W! authorization by warrant 令状授权
)j',e $m authorization of unit trust 单位信托的认可
i>7f9D7 authorized agent 指定代理人
gTH1FR8$y authorized capital 法定资本
T9*\I TA authorized clerk 出市员
q 4xB`G authorized dealer 认可交易商
67<zBw2 authorized financial institution 认可财务机构
4) ]g=- 3 authorized fund 认可基金
Olj]A]v} authorized fund house 获授权的基金公司；认可基金公司
n&r- authorized institution 认可机构
e\%QHoi>u authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
(=QaAn,,R authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
7 I&7YhFI authorized insurer 获授权保险人；获认可承保人
{QM;% f authorized investment 特准投资项目
)>\ J~{ authorized person 获授权人
oZA|IF8U0 authorized representative 获授权代表
A0V"5syY authorized share capital 法定股本
wkdd&N w; automated quotation system 自动报价系统
F$ZWQ9&5U0 Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
f"k?Ix\
e 自动交易系统〔香港期货交易所有限公司〕
lqF{Y<l automatic adjustment mechanism 自动调整机制
o~NeS|a automatic adjustment system 自动调整系统
7B"J x^ Automatic Clearing House 自动票据交换所
0`h[|FYV automatic exchange rates accumulation system 自动化汇率累集系统
KQJn\#> Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
{l0 ;G) - automatic teller machine [ATM] 自动柜员机
P qagep d autopay 自动转帐
69d Fd!G\ available assets 可用资产
[{}9"zB$x0 available fiscal reserve 现存财政储备
h| !B;D available profit 可用利润
f8#WT$Ewy Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
6!n"E@B wu average 平均；平均数；海损
SR*%-JbA average basic salary 平均基本薪金
7. G average consumer expenditure 平均消费开支；一般消费开支
Ua5m2&U 1 average cost 平均成本
/J EH%) average cost of land production 增辟土地平均成本
( |' w$ average daily turnover 平均每日成交额
xp)#a_} average daily wage rate 平均每日工资率
8!VjXj" average expenditure pattern 平均开支模式
lE?e1mz{
average growth rate 平均增长率
Jj fNH
~ average net fixed assets 固定资产平均净值
T9t9]) average of relatives 相对价格平均数
q[M7 )- average price 平均价格
d#ya"e> average propensity to consume 平均消费倾向；一般消费倾向
0Y)b319B average propensity to save 平均储蓄倾向；一般储蓄倾向
jm .pb/ average rate 平均率
.x(&- average revenue 平均收入；平均收益
IywovN Tr average stock 平均库存；平均存货
cQ6[o"j. average yearly rent 平均年租
"*RCV6{ avoidance of double taxation 避免双重课税
l
YH={jJ avoidance of tax 避税
