A:
jja9:$# A share Ａ股；甲类股份
L0_R2E A abatement of tax 减税；减扣免税额
u%3Z +[ ABN AMRO Bank N.V. 荷兰银行
\<a(@ #E*~ above-the-line expenditure 线上项目支出；经常预算支出
qtD3<iWV above-the-line receipt 线上项目收入；经常预算收入
d|w% F= ABSA Asia Limited 南非联合亚洲有限公司
T'0Ot3m` absolute change 绝对数值变更
=A GsW absolute expenditure 实际开支
ci6j"nKci absolute guideline figure 绝对准则数字
[gQ* y~N absolute interest 绝对权益
q/<.^X absolute order of discharge 绝对破产解除令
s0qA8`Yu absolute profit margin 绝对利润幅度
2y v'DS absolute value 实值；绝对值
mf^(Tq[ absolutely vested interest 绝对既得权益
)nTOIfP2 absorbed cost 已吸收成本；已分摊成本
mvlK ~c8 absorption 吸收；分摊；合并
n"- cX) absorption rate 吸收率；摊配率；分摊率
gfFP-J3cN ACB Finance Limited 亚洲商业财务有限公司
x^;nQas; acceptable form of reciprocity 合理的互惠条件
\HV%5 79 acceptable rate 适当利率；适当汇率
_h M3p acceptance agreement 承兑协议
+Q8B in acceptance for honour 参加承兑
rG}o!I`z acceptor 承兑人；接受人；受票人
pkM_ @K acceptor for honour 参加承兑人
'$UlJDZ accident insurance 意外保险
cdf8YN0!
Accident Insurance Association of Hong Kong 香港意外保险公会
=0MW+-
accident insurance scheme 意外保险计划
~;3N'o accident year basis 意外年度基准
LezM=om. accommodation 通融；贷款
BoHMz/DB accommodation bill 通融票据；空头票据
TCv}N0 accommodation party 汇票代发人
}q)o LC account balance 帐户余额；帐户结余
a$l/N{<. account book 帐簿
sn]8h2 z account collected in advance 预收款项
iK s/8n account current book 往来帐簿
Pv +[N{ account of after-acquired property 事后取得的财产报告
xW#r)aN]p account of defaulter 拖欠帐目
2_R' Kl![ account payable 应付帐款
*R0Ae 4 account payee only [A/C payee only] 只可转帐；存入收款人帐户
8 U B?X account receivable 应收帐款
=VH, i/@ account receivable report 应收帐款报表
1w i{lJaz account statement 结单；帐单；会计财务报表
w*f.Fu(su account title 帐户名称；会计科目
=;i@,{
~ accountant's report 会计师报告
CT 6a Accountant's Report Rules 会计师报告规则
P}KyT?X: accounting and auditing procedure 会计与审计程序；会计与核数程序
5kofO Accounting Arrangements 《会计安排》
oost}%WxN accounting basis 会计基础
Sz.jv#Y accounting by Official Receiver 破产管理署署长呈交的帐目
{ P&l` Accounting Circular 《会计通告》
LTm2B_+ accounting class 会计类别
.UU BAyjm accounting date 记帐日期；会计结算日期
'&xv)tno accounting for money 款项核算
K\`L>B. 1 Accounting Officer 会计主任
#y~ ^!fdp9 accounting period 会计报告期；会计期
x$cs_q]J accounting policy 会计政策；会计方针
^$4d' accounting practice 会计惯例
?Xx,[Z& accounting principle 会计准则
HUfH/x3zj] accounting record 会计记录
bYYyXM accounting report 会计报告
H"N
o{|^< Accounting Services Branch [Treasury] 会计事务部〔库务署〕
0~<d <a -@ Accounting Society of China 中国会计学会
w q% 4'( accounting statement 会计报表
>u4%s7 v accounting system 会计制度；会计系统
A_muuOIcI accounting transaction 会计事项；帐务交易
YJ'h=!p}G accounting treatment 会计处理
\8'fy\ accounting year 会计年度
U:M?Ji5CY accretion 增值；添加
/0uZ(F|>I accrual 应计项目；应累算数目
7^ A;.x accrual basis 应计制；权责发生制
Bq#?g@V accrual basis accounting 应计制会计；权责发生制会计
:CNHN2 J accrue 应累算；应计
Rq%g5lK accrued benefit 应累算利益
|-bSoq7t accrued charges 应计费用
xVao3+r accrued cumulative preference share dividend 应累算的累积优先股股息
#Wey)DI accrued expenses 应累算费用
b?hdWQSW7 accrued interest payable 应付利息；应计未付利息
7q<I7Wt accrued interest receivable 应收利息；应计未收利息
QU2 \gAM accrued right 累算权益
!NUsfd accruing profit 应累算的利润
Rf+ogLa= accumulated fiscal reserve 累积财政储备
]2T =%(* accumulated profit 累积利润；滚存溢利
@V
Bv}Jo accumulated reserve 累积储备
]!E| 5=q accumulation of surplus income 累积收益盈余
): acquired assets 既得资产
R+
lw OVX acquisition 收购；购置；取得
ZqsI\"bj acquisition cost 购置成本
CLg; acquisition expenses 购置费用
>?ZH[A acquisition of 100% interest 收购全部股权
vd
c k acquisition of control 取得控制权
3)^-A4~E acquisition of fixed assets 购置固定资产
TPZZln'3 acquisition of shell “买壳”
/d ?) acquisition price 收购价
r D X_$,3L act of God 天灾
Vv~rgN h acting partner 执事合伙人
,^3eMn active market 买卖活跃的市场；交投畅旺的市场；旺市
{s6;6>-kPW active partner 积极参与的合伙人
9[N+x2q active trading 交投活跃
lX/6u
E_% actual circulation 实际流通
J@5 4B actual cost 实际成本
,3Y~ #{,i actual expenditure 实际开支；实际支出
u.YPb @ actual income 实际入息；实际收入；实际收益
1a;Le8 actual market 现货市场
7 ^4F,JuJO actual price 现货价；实际价格
JV=d!Gi[C actual profit 实际利润
^a4 y+! actual quotation 实盘；实际价位；实际报价
b*LEoQSl0V actual year basis 按实际年度计算
>:%i,K*AM actuals 实货
M;V
(Tf actuarial investigation 精算调查
s PYG?P(l actuarial principle 精算原则
R?a)2jl actuarial report 精算师报告
()6)|A<^U Actuarial Society of Hong Kong 香港精算学会
D^W6Cq5\ actuarial valuation 精算师估值
/-TJtR4> actuary 精算师
h?jy'>T?b2 ad referendum agreement 暂定协议；有待覆核的协定
`VCU`Y ad valorem duty 从价税；按值征税
aT$q1!U`j2 ad valorem duty system 从价税制
@C{IgV ad valorem fee 从价费
!2s<
v ad valorem tariff 从价关税
IT5AB?bxH additional allowance 额外免税额
6?b 9~xRW additional amount for unexpired risk 未过期风险的额外款额
X[\b!<C additional assessable profit 补加应评税利润
Y0:y72mK additional assessment 补加评税
8`XT`H additional commitment 额外承担
8aQ\Yx additional commitment vote 额外承担拨款
B<i )je! additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
8 !]$ljg additional dependent parent allowance 供养父母额外免税额
)T/"QF}<T additional provision 额外拨款
{y0#(8-& additional stamp duty 附加印花税
p:U9#(v) additional tax 补加税罚款；补加税款
!Sx } ~XB< Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
B.v g2N adjudged bankrupt 被裁定破产
:j)H;@[I adjudicated bankrupt 裁定破产人
F /sXr(7 adjudication fee 裁定费；评定印花税额手续费；评估契据费
jFf2( AR adjudication of bankruptcy 裁定破产；宣告破产
+ V E }c adjudication of insolvency 裁定无力偿还债务
qMD 6LWJ adjusted actual 经调整的实数；调整后的实数
*T'
/5,rX2 adjusted current assets 经调整的流动资产；调整后的流动资产
z1X Fc*5 adjusted figure 经调整的数字；调整后的数额
kFZw" 5hb adjusted liabilities 经调整的负债；调整后的负债
C2NJrg4( adjusted loss 经调整的亏损；调整后的亏损
12n5{'H2% 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
J;,6ydf8! adjusted profit 经调整的利润；调整后的利润
jU
|0!] adjusted surplus 经调整的盈余额；调整后的盈余额
Y4e64`V) adjusted value 经调整的价值；调整后的价值
h?5$-#q~ adjustment 调整；修订；理算〔保险〕
KoZ" yD adjustment centre 调剂中心
h<U<K O adjustment lag 调整过程的时间差距；调整时差
S'#KP zy. adjustment mechanism 调整机制
fz#e4+o H adjustment of loss 亏损调整
R
h zf.kp adjustment process 调整过程；调整程序
Y0fX\6=h adjustment range 调整幅度
xZZW*d_b administered exchange rate 受管制汇率
Is&z~Xy/ Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
ES p)% administration expenses 行政费用
~n9BN' @x administration fee 手续费；行政费
L!s/0kBg administration in bankruptcy 破产管理
[ R1S+i administration order 遗产管理令
-f IX6 administrator 管理人；遗产管理人
t"k 6wv;Tq administrator of the estate 遗产管理人
z6 2gF|Uj admission of debt 债项承认书
F#>?i} admission of proof 接纳债权证明
Mk9' advance 放贷款项；垫付款项；预支款项；预付款项
(dn(:<_$ advance account 暂支帐目；预付款帐户
dmI,+h HtL advance compensation 预付补偿金
;S5*n:d advance from shareholder 股东垫款
h^h,4 H\r advance pending reimbursement 预支以待日后付还
6<jh0=$ advanced economy 先进经济体系
4^vEMq 8lB advancement 预付；预付财产
RO?5WJpPj advances warrant 垫款令
ZnSDq_Uk advancing 贷出
VZB T'N adverse balance 逆差
q'~ ?azg: adverse exchange 逆汇
H~UxVQLPp advertisement addressed to shareholders 在报章刊登的致股东通告
Njsz= advice for collection 托收通知书
>F+Mu-^ advice of drawing 提款通知书；汇票通知书
?JO x9;` advice of payment 付款通知
I) Y ^_&= Advisory Committee [Securities and Futures Commission]
,4wVQ(,?cd 谘询委员会〔证券及期货事务监察委员会〕
@9 ~a3k| Advisory Committee on Diversification 经济多元化谘询委员会
&.D3f" affidavit 誓章；遗产申报誓章
MT9c:7}[& affidavit of no receipt 述明无收款的誓章
M7!>-P affiliate 联号；联营公司；附属公司
%>B?WR\yE affiliated company 附属公司；联号；联营公司
-02c I}e affirmation [estate duty] 非宗教式宣誓〔遗产税〕
Hv2t_QjKT affordability 负担能力
T^.;yU_B? African Development Bank [AfDB] 非洲开发银行
Lsa&A+fru after-acquired property 事后取得的财产
Ht| No after-hours dealing 市后交易
gjB36 R after-tax profit 税后盈利；税后利润；税后溢利
# 12 agency agreement 代理协议
nTxeV % agency expenses 代理机构的开支
]7 " W( agency fee 代理费
5W_u|z+/g Agency Law 《代理法》
'7 AlE!7% agent 代理人；承销人
KLD)h,] agent of company 公司代理人
0;
GnR 0 agent's fee 代理人费；经纪费
Q SPne YD aggregate 总计；总数；总体数字
9[K".VeT] aggregate amount 总款额；总额
j]th6 aggregate assets and liabilities 总体资产与负债
|6/k2d{,( aggregate at constant price 按固定价格计算的总体数字
A8 V7\ aggregate demand 总需求
_V\rs{
5 aggregate gross position 总持仓量
#T:#!M Ka aggregate limit 总限额
Y^DS~CrM aggregate of salaries tax 合计薪俸税
d#E]>:w9 aggregate performance 总体表现；总体业绩
5VI c aggregate supply 总体供应
)jk X& 7x aggregate surplus 总盈余
?,~B@Kx aggregate total 整体总额
#G2~#\ aggregate value 总值；合计价值
(#x <qi,T aggregated basis 合计基准
.w=( G aggregated net chargeable income 合计应课税入息实额
;v%Fw!b032 aggregation 合并计算；合计；总和
HnU; N S3J aggregation of incomes of husband and wife 夫妇入息合并计算
(3 xCW
aggregation of property 财产的总和
K s
8 agio 差价；贴水
:L gFd 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》
c ;_ T Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
C-!!1-Eq?: 《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》
5|S|S))_Q Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
Pqiw[ +a$ 《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》
&|>CW:)&1" Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
%xZYIY Kf 《香港政府和大韩民国政府关于相互促进和保护投资协定》
BUT{ }2+K agreement for a settlement 授产协议
i}teY{pyc agreement for assignment 转让协议
s;V~dxAiv agreement for sale 售卖协议；买卖协议
KW.*L o O agreement for sale and purchase 买卖协议
v5 STe` agreement for the payment of interest 支付利息协议
R~OameRR agreement for the repayment of money 还款协议
q
SR\= :$ agreement of reinsurance 再保险协议
mLApF5Hy Agricultural Bank of China 中国农业银行
LVNq@,s air passenger departure tax 飞机乘客离境税
w G;#L7% Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
H]& a}WQ_ airport tax 机场税
&4 Py alcohol duty 酒精税
'p<lfT alienation 让与；让渡；转让
YjaEKM8 * alimony 生活费；赡养费
(B|4wR\ All Ordinaries Index [AOI] 所有普通股指数
+vOlA#t%Z all risks 全险；综合险
w#]> Nf All Sales Record for Stock Market 《股票市场成交报告》
#'5|$ug[ Allied Capital Resources Limited 新联财务有限公司
'&/ 35d9|* all-items index [Consumer Price Index] 总指数〔消费物价指数〕
z}I =: allocation letter 拨款信件
$:IOoS|e allocation of fund 分配款项；预留款项
~ [L4,q allocation of profit 利润分配；溢利分配
l &3f<e allocation warrant 拨款令
NIZ N}DnP allotment 分配；配股
%Jy 0?W N allotment notice 股份配售通知；配股通知
]WlE9z7:8 allotment of shares 股份分配
/d; C)%$
allowable 可获宽免；免税的
Gx Z'" x allowable business loss 可扣除的营业亏损
~aKM+KmtPH allowable expenses 可扣税的支出
)I7~ <$w allowance 免税额；津贴；备抵；准备金
4C@ .X[r allowance for debts 债项的免税额
3ZdheenK9 allowance for depreciation by wear and tear 耗损折旧免税额
_dOR- < allowance for funeral expenses 殡殓费的免税额
fik*-$V` allowance for inflation 为通货膨胀而预留的款项；通胀准备金
GIXxO ea1 allowance for repairs and outgoings 修葺及支出方面的免税额
1k-YeQNe allowance to debtor 给债务人的津贴
VB
53 n' alteration of capital 资本更改
h'*>\eC6 alternate trustee 候补受托人
Zl aU+Y(_[ amalgamation 合并
7ux0|l ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
{O FbU ambit of charges 征税范围；收费范围
cp D=9k!*K amended valuation 经修订的估值
0($@9k4!/ American Commodities Exchange 美国商品交易所
\@G
7Kk*l American Express Bank Limited 美国运通银行
X !=E1TL American Stock Exchange 美国证券交易所
)P&>Tc?;z amortization 摊销
@J J,$ ? amount due from banks 存放银行同业的款项
hcWYz amount due from banks abroad 存放海外银行同业的款项
#4hxbRN amount due from holding companies 控股公司欠款
tA#7Xr+ amount due from local banks 存放本港银行同业的款项
5 f5bhBZ< amount due to banks 银行同业的存款
,/ {(8hn amount due to banks abroad 海外银行同业的存款
+?"N5%a%F amount due to holding companies 控股公司存款
.Up\ 0|b amount due to local banks 本港银行同业的存款
^{z@=o<o amount due to outport banks 外埠银行同业的存款
VI83 3 amount for note issue 发行纸币的款额
PL+r*M%ll amount of bond 担保契据的款额
l!r2[T]I@7 amount of consideration 代价款额
5:3%RTLG amount of contribution 供款数额
SvR:ty F amount of indebtedness 负债款额
3FWl_d~uD amount of principal of the loan 贷款本金额
sEBZ- qql amount of rates chargeable 应征差饷数额
/u
hA\m( amount of share capital 股本额
uu08q<B5b) amount of sums assured 承保款额
TL^af- amount of variation 变动幅度
nR%ASUx:Y amount of vote 拨款数额
Q [g>ee amount payable 应付款额
S
b0p? amount receivable 应收款额
,'=Tf=wq Amsterdam Stock Exchange 阿姆斯特丹证券交易所
#<_gY analysis 分析
sK1YmB :~a ancillary risk 附属风险
oWCy%76@ annual account 周年帐目；周年帐目报表；年度决算；年结
QGv$ ~A[h annual accounting date 年结日期
D,cGW,2Nv annual allowance 每年免税额；年积金；年度津贴；年津
.KzGb4U annual balance 年度余额
A f *e:}} annual disposable income 每年可动用收入
rByC6HV" annual estimates 周年预算
6yDc4 A X annual fee 年费
pwj ? annual general meeting 周年大会
w5j6RQml annual growth rate 年增率；每年增长率
#&Xr2?E@ annual long-term supplement 长期个案每年补助金
Y&vn`# annual pensionable emolument 可供计算退休金的年薪
a4'KiA2r annual report 年报
S Vr3OyzI Annual Report on the Consumer Price Index 《消费物价指数年报》
BG k>:Z` annual return 周年报表；周年申报表；每年报税表格
-)cau-(X Annual Return Rules 《周年报表规则》
=m<; Jx5 annual review of consumer prices 每年消费物价回顾
=+I~K'2 annual roll-forward basis 逐年延展方式
QU` M5{# annual salary 年薪
NO(^P+s annual statement 年度报表；年度决算表
%BdQ.\4DS 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
f?K Hp| annuitant 年金受益人
U`{'-L. annuity 年金
"J d!TLt\x annuity contract 年金合约
P'EPP *)q annuity on human life 人寿年金
@UbH ;m antecedent debt 先前的债项
z ^e99dz ante-dated cheque 倒填日期支票
` 2}Frw +? anticipated expenditure 预期开支
I+qg'mo anticipated net profit 预期纯利
:0G_n\
anticipated revenue 预期收入
u\L=nCtLby anti-inflation measure 反通货膨胀措施
+Ce[OG. anti-inflationary stance 反通货膨胀立场
M8 4{u!>[ apparent deficit 表面赤字
1|]IWX| apparent financial solvency 表面偿债能力
Vjv~RNGF apparent partner 表面合伙人
1 _A B; ^ application for personal assessment 个人入息课税申请书
nC-=CMWWr application of fund 资金应用
k,) xv? application to release as liquidator and to destruct the books of accounts and documents
zWN/>~}U \ 申请免除清盘人职务及毁灭帐簿与文件
$P=B66t
^ appointed actuary 委任精算师
+
F{hFuHV appointed auditor 委任核数师；委任审计师
D'{NEk@ appointed trustee 委任的受托人
4CUoXs' appointer 委任人
2 (SU# / , apportioned pro rata 按比例分摊
<>g X' te apportionment 分配；分摊
IJWUNKqo= Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
&sFEe< apportionment formula 分摊方程式
P}Yt T3. K apportionment of estate duty 遗产税的分摊
*u?QO4> appraisal 估价；评估
2#<)-Cak appreciable growth 可观增长
kTC' `xv appreciable impact 显着影响
h=:*cqp4 appreciable increase 可观增长
4rcNBmA, appreciation 增值；升值
bOEO2v'cQ appreciation against other currencies 相对其他货币升值
xiWP^dIF appreciation of the exchange value of Hong Kong dollar 港元汇值上升
kA u-=X appreciation tax 增值税
5=;LHS* appropriation 拨款；拨用；拨付
vb o| q [z appropriation account 拨款帐目
3YKJN 4 Appropriation Bill 拨款法案
xj6@85^ appropriation-in-aid system 补助拨款办法
7H$I9 e approved assets 核准资产
[uJfmr EH approved basket stock 认可一篮子证券
6MewQ{h i approved budget 核准预算
RA%=_wPD
+ approved charitable donation 认可慈善捐款
:i{Svb*_' approved charitable institution 认可慈善机构
>i6sJ)2?> approved currency 核准货币；认可货币
U(d K approved estimates 核准预算
?L %BD7 approved estimates of expenditure 核准开支预算
^ {V t approved overseas insurer 核准海外保险人
d4#CZv[g/ approved overseas trust company 核准海外信托公司
:\!D 6\o6 approved pooled investment fund 核准汇集投资基金
`l#|][B)g$ approved provident fund scheme 认可公积金计划
jOkc' approved provision 核准拨款
,A$#gLyk< approved redeemable share 核准可赎回股份
{7'Evfn) approved regional stock 认可地区性证券
1*x;jO>Hk approved retirement scheme 认可退休金计划
I]4L0r- approved subordinated loan 核准附属贷款
eD (;W n arbitrage 套戥；套汇；套利
bv&#ay 7 arbitrageur 套戥者；套汇者
O/(QLgUr arbitrary amount 临时款项
Z[ NO`!< arrangement 措施；安排；协定
;S&PLgZ arrears 欠款
mp !S<m arrears of pay 欠付薪酬
m1 tYDZ"i arrears of revenue 逾期未收税款；逾期未收的帐项
ab}Kt($ articles of association 组织章程；组织细则；组织章程细则
6`c5\G+ Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
C`J> Gm ascertainment of profit 确定利润
Qkvg85 "Asia Clear" “亚洲结算系统”
J]!&E~Y Asia Commercial Bank Ltd. 亚洲商业银行有限公司
As}e I! Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
?Iin/ <y Asian Development Fund [ADF] 亚洲发展基金
9wTN *y Asian dollar bond 亚洲美元债券
jk Q%b.a Asian dollar market 亚洲美元市场
y[D8r Fw Asian dollar rate 亚洲美元利率
f:\)oIW9Kk Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
46^9O
5J Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
>U~{WM$"Y asked price 沽盘；喊价；索价；卖方报价
`{Jo>L . assessable income 应评税入息
a-cLy*W,~ assessable loss 应评税亏损
Lhts4D/V7 assessable profit 应评税利润
rIh"MQvi[ assessable value 应评税值
g3Xa b assessed profit 估定利润
l.@v@T(/ assessed value 经评估价值
#`HY"-7m_ assessment 评税；评定；估价；评税单
9a6ij*# assessment number 评税编号；估价编号
8opd0'SNaB assessment of additional tax 补加税评税
rW P
-Rm assessment of performance 业绩评估；实绩评价
18HmS>Qo Assessor 评税主任
A2 r\=for asset price bubbles 资产价格泡沫
eT'Z;ZO asset-backed securities 具资产保证的证券
*=2sXH1j assets accretion 资产增值
>1$ vG assets and liabilities 资产与负债
8|"26 UwD/ assets betterment statement 资产递增表；资产改进表
+W%3V V$ assets lending 实物放款；有抵押贷款
% tE#%; Z assets of the company passing on the death 死者去世时转移的公司资产
4:I'zR5 assets pledged as security for liabilities 用作负债抵押的资产
^pysoaZCT_ assets portfolio 资产投资组合
svaclkT= assets price 资产价格
*y0=sG1+D assets quality 资产质素
R1/h<I: assets realization 资产变现
.eHOG]H assets refinancing arrangement 资产再集资安排
:~{Nf-y0`1 assets securitization 资产证券化
Q,m&XpZ assets situated outside Hong Kong 在香港以外地方的资产
J#*%r) assets stripping 削减资产；拆卖资产
rRQKW_9mB assets value 资产值
O
a%ZlEUF assignee 承让人
8Y,imj\(v assignment 转让；转让书；转让契
xU!eT'Y assignment of interest 权益转让
&)$}Nk assignment of letters patent and trade mark 专利证书及商标转让
?;YymD_ assignment of property 物业转让；物业转让书
tR Cz[M& assignment right 转让权
TPF5 ? assignor 转让人
@}<b42 associate 有联系的人；有关连人士；相联者；合伙人；联系人
@2;/-,4O Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
$<s;YhM:u) associate member 附属会员
J Q% D6b associated body corporate 相联法人团体
7C>5XyyJ associated company 相联公司；联属公司
L)z` associated corporation 相联法团
u85 dG7 Association of Chartered Certified Accountants [ACCA] [United Kingdom]
cuoZ:Wh 公认会计师公会〔英国〕
6ec#3~ Y] Association of Futures Exchange Brokers 香港期货经纪协会
>]}c,4D( Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
1PUeU+ association of underwriters 承保人组织
i",7< 01 assumption of control 接管
8W2oGL6 assurance 担保；保险；转易；转易书
/wX5>^ assurance of interest 权益的转易
3JFX~"rV9I at 19XX price 按一九ＸＸ年价格计算
XCd[<\l at a discount 按赔价计算；按贴水价格计算；打折扣
TY`t3 at a premium 按溢价计算；按升水价格计算
E;b v;RUio at call 通知付款；按通知
u Wxl\+_i at constant market price 按固定市价计算
p9-s' F|@i at constant price 按固定价格计算
rQsYt/ at cost 按成本计算
eUVhNg at current market price 按当时市价计算；按现时市价计算
63fg l+ at current price 按当时价格计算；按现时价格计算
$.F.xYS9IJ at factor cost 按要素成本计算；按生产要素成本计算
-(lC M/h at money-of-the-day price 按付款当日价格计算
fc<~R at or better 按指定或较佳价位〔买卖指令〕
5L y Wg2 at par 按面值计算；平价
v+vM:At4 at sight 见票即付
ku5vaP( at the close 按收市盘
sKwUY{u\M at the opening 按开市盘
va [r ~ attestation 见证；见证条款
928uG o5 at-the-money option 平价期权
l {mC|8X attorney 受权人；受托代表人
EdTR] }8 attornment 新拥有人承认书
B2^*Sr[ attributable profit 可归属利润
^oMdx2Ow# attributable share value 可归属股份价值
T9\G,;VQ7/ Auckland Stock Exchange 奥克兰证券交易所
DS|q(O=7~t auction 拍卖
OsV'&@+G> auctioneer 拍卖商
Y[rRz6.*( audit 审计；核数
f;=<$Y>i Audit Commission 审计署
,92wW&2 Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
]n e 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〕
isU4D audit review 帐目审查
Q*ixg$> Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
*TgD{>s audited account 审计帐目；经审计的帐目
[ 0z-X 7=e audited annual account 经审计的周年帐目
)?;+<, audited balance sheet 经审计的资产负债表
aP[oLk$'Z auditor 核数师；核数主任；审计师
hE q-)-^G auditor's certificate 核数师证明书；审计师证明书
-oT3` d3 auditor's report 核数师报告；审计师报告
2C AR2V| Aussie bond 澳元债券
.$ X|96~$ austerity budget 紧缩预算
WR p0. Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
dUH+7.\ Australia All Ordinaries Index 澳洲所有普通股票指数
Yy'CBIq#f Australian Dollar [AUD] 澳元
l.xKv$uOGR Australian Options Market 澳大利亚期权市场
kfgkZ"9 Australian Securities Commission 澳洲证券事务监察委员会
{u[_^ Australian Society of Certified Practising Accountants 澳洲执业会计师公会
PJL
[En* Australian Stock Exchange 澳大利亚证券交易所
D@)L?AB1f Austrian Schilling [ATS] 奥地利先令
57Bxx__S4` authentication 认证；鉴证
JqV}>"WMV authority to purchase 委托购买证；委购书
fb8)jd'~}O authorization 认可；核准；授权；授权书
!;Vqs/E authorization by direction 指示授权
X?.tj
Z, authorization by instruction 指令授权
w/e?K4 authorization by warrant 令状授权
x
c|1?A Fj authorization of unit trust 单位信托的认可
tz9"#=}0 authorized agent 指定代理人
tu' s]3RE authorized capital 法定资本
abw5Gz@Ag authorized clerk 出市员
OCELG~ authorized dealer 认可交易商
BB imP authorized financial institution 认可财务机构
# ~Za N;u authorized fund 认可基金
@a i2A| authorized fund house 获授权的基金公司；认可基金公司
9y*2AaxW authorized institution 认可机构
t 7D~JAx6 authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
.q<5OE(f authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
SQJ +C% authorized insurer 获授权保险人；获认可承保人
& zv!cf authorized investment 特准投资项目
?4#UW7I authorized person 获授权人
p"0 Dl9 authorized representative 获授权代表
_%u t# authorized share capital 法定股本
gh `]Ox A automated quotation system 自动报价系统
\ #N))gAQ Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
"fC>]iA8I 自动交易系统〔香港期货交易所有限公司〕
I2WWhsNC automatic adjustment mechanism 自动调整机制
1<V ke$ automatic adjustment system 自动调整系统
q1Ad"rm Automatic Clearing House 自动票据交换所
2(f-0or( automatic exchange rates accumulation system 自动化汇率累集系统
+DaKP)H \: Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
F#^/=AR' automatic teller machine [ATM] 自动柜员机
T037|k a{ autopay 自动转帐
8@/MrEOW# available assets 可用资产
FXul
u6"SX available fiscal reserve 现存财政储备
gwbV$[.X available profit 可用利润
Z*'<9l _1 Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
|G/U%?` average 平均；平均数；海损
C]&/k_k average basic salary 平均基本薪金
?)H:.]7-x average consumer expenditure 平均消费开支；一般消费开支
Sd/7# average cost 平均成本
vxS4YR b average cost of land production 增辟土地平均成本
*D67&/g. average daily turnover 平均每日成交额
A 8g_BLj!e average daily wage rate 平均每日工资率
qJ E_4/<^! average expenditure pattern 平均开支模式
Sx1|Oq] average growth rate 平均增长率
[ldBI3 average net fixed assets 固定资产平均净值
"m`}J*s" average of relatives 相对价格平均数
[X7gP4 average price 平均价格
??f,(om average propensity to consume 平均消费倾向；一般消费倾向
ZiPz~G0[^ average propensity to save 平均储蓄倾向；一般储蓄倾向
\Vpv78QF; average rate 平均率
dL~^C I average revenue 平均收入；平均收益
r>g f&/Pl average stock 平均库存；平均存货
]c M8TT average yearly rent 平均年租
k t
|j]: avoidance of double taxation 避免双重课税
`A#0If avoidance of tax 避税
