A:
(~t/8!7N A share Ａ股；甲类股份
B 14Ziopww abatement of tax 减税；减扣免税额
z?V'1L1gM ABN AMRO Bank N.V. 荷兰银行
\yeo-uN8 above-the-line expenditure 线上项目支出；经常预算支出
1RC(T{\x above-the-line receipt 线上项目收入；经常预算收入
u'"VbW3u n ABSA Asia Limited 南非联合亚洲有限公司
>W %tEc absolute change 绝对数值变更
#SiOx/ absolute expenditure 实际开支
B= K & + absolute guideline figure 绝对准则数字
FbRq h| absolute interest 绝对权益
?Y4$ absolute order of discharge 绝对破产解除令
w+<`> absolute profit margin 绝对利润幅度
{%!.aQ, absolute value 实值；绝对值
; n tq% absolutely vested interest 绝对既得权益
:BFecS&i5 absorbed cost 已吸收成本；已分摊成本
*G|w#-\.c absorption 吸收；分摊；合并
!
Ff/RRo absorption rate 吸收率；摊配率；分摊率
x 5/O.5>f ACB Finance Limited 亚洲商业财务有限公司
fba QXM acceptable form of reciprocity 合理的互惠条件
v{7Jzjd acceptable rate 适当利率；适当汇率
6BT o% acceptance agreement 承兑协议
;Js-27_0 acceptance for honour 参加承兑
f g1_D acceptor 承兑人；接受人；受票人
rap`[O|l= acceptor for honour 参加承兑人
8t3,}}TJ accident insurance 意外保险
"0 al"? Accident Insurance Association of Hong Kong 香港意外保险公会
G[7Z5 )2B accident insurance scheme 意外保险计划
Ph(bgQg accident year basis 意外年度基准
k`H#u, & accommodation 通融；贷款
v6B}ov[Y2 accommodation bill 通融票据；空头票据
Qp9)Rc5 accommodation party 汇票代发人
G-?y;V 1 account balance 帐户余额；帐户结余
E;7vGGf] account book 帐簿
]mEY/)~7 account collected in advance 预收款项
t)Q6A@$: account current book 往来帐簿
Ra%" += account of after-acquired property 事后取得的财产报告
l*;Isz: account of defaulter 拖欠帐目
V@6,\1#`| account payable 应付帐款
:sD/IM",}, account payee only [A/C payee only] 只可转帐；存入收款人帐户
hiKgV|ZD account receivable 应收帐款
A 1`y_
Aj account receivable report 应收帐款报表
=<nx [J account statement 结单；帐单；会计财务报表
7V Wq8FH` account title 帐户名称；会计科目
5c*kgj:x accountant's report 会计师报告
8I o- -Ew3 Accountant's Report Rules 会计师报告规则
[wS ~. accounting and auditing procedure 会计与审计程序；会计与核数程序
6 Fz?'Xf Accounting Arrangements 《会计安排》
G:TM k4 accounting basis 会计基础
]oy>kRnb { accounting by Official Receiver 破产管理署署长呈交的帐目
wm>I;|gA) Accounting Circular 《会计通告》
34lt?6%j accounting class 会计类别
Qo7]fnnaV accounting date 记帐日期；会计结算日期
/ekeU+j accounting for money 款项核算
P{qi>FJqe Accounting Officer 会计主任
%J`cYn# accounting period 会计报告期；会计期
a#i;*J accounting policy 会计政策；会计方针
":t'} Eg=6 accounting practice 会计惯例
Sl @$ accounting principle 会计准则
1&_9 3 accounting record 会计记录
E3bS Q accounting report 会计报告
35 /)S@ Accounting Services Branch [Treasury] 会计事务部〔库务署〕
[gK (x% Accounting Society of China 中国会计学会
~V,~' W accounting statement 会计报表
e.X*x4*>~ accounting system 会计制度；会计系统
,dhSc<:LT accounting transaction 会计事项；帐务交易
i}C9 accounting treatment 会计处理
hq}kAv4B= accounting year 会计年度
>0yx!Iao accretion 增值；添加
YcJZG|[ accrual 应计项目；应累算数目
CF|c4oY 82 accrual basis 应计制；权责发生制
4{!7T accrual basis accounting 应计制会计；权责发生制会计
-8;@NAUa accrue 应累算；应计
r q2] u accrued benefit 应累算利益
r dK=f<I] accrued charges 应计费用
}:N E accrued cumulative preference share dividend 应累算的累积优先股股息
.QRa{l_) accrued expenses 应累算费用
7s#,.(s accrued interest payable 应付利息；应计未付利息
WW5AD$P* accrued interest receivable 应收利息；应计未收利息
* !4r}h` accrued right 累算权益
? OrRTRW accruing profit 应累算的利润
zd1X(e<|{ accumulated fiscal reserve 累积财政储备
"YY6 _qQR' accumulated profit 累积利润；滚存溢利
H^ UuT accumulated reserve 累积储备
bB01aiUw@l accumulation of surplus income 累积收益盈余
eJWcr Vpn acquired assets 既得资产
/b 3b0VfF acquisition 收购；购置；取得
G$b*N4yR acquisition cost 购置成本
TiiMX acquisition expenses 购置费用
+:@lde]/p acquisition of 100% interest 收购全部股权
GabY xYK acquisition of control 取得控制权
{9(#X]' acquisition of fixed assets 购置固定资产
F' eV%g acquisition of shell “买壳”
mj\]oWS7 d acquisition price 收购价
!RX7TYf act of God 天灾
<5oG[1j acting partner 执事合伙人
;| (_;d active market 买卖活跃的市场；交投畅旺的市场；旺市
[l;9](\8O active partner 积极参与的合伙人
>z &|<H% active trading 交投活跃
,^]yU?eU actual circulation 实际流通
//9M~qHa" actual cost 实际成本
M'Ec:p=X" actual expenditure 实际开支；实际支出
d@o 1< Q actual income 实际入息；实际收入；实际收益
`~${fs{-`/ actual market 现货市场
i vy+e-) actual price 现货价；实际价格
l/|bU9o /u actual profit 实际利润
E1p?v! actual quotation 实盘；实际价位；实际报价
2D, EWk/4 actual year basis 按实际年度计算
fTn actuals 实货
{(o$? = actuarial investigation 精算调查
U-uBz4Gha actuarial principle 精算原则
%`r Z]^H actuarial report 精算师报告
N_#QS}H Actuarial Society of Hong Kong 香港精算学会
OMaG*fb= actuarial valuation 精算师估值
x'Uv;mGo actuary 精算师
Yxe %: ad referendum agreement 暂定协议；有待覆核的协定
3ya_47D ad valorem duty 从价税；按值征税
ZbS* zKEW ad valorem duty system 从价税制
`/WX!4eR, ad valorem fee 从价费
UZsn14xSA ad valorem tariff 从价关税
/5@4}m>Z@ additional allowance 额外免税额
:T aequk additional amount for unexpired risk 未过期风险的额外款额
6 w"-& additional assessable profit 补加应评税利润
+4<Ij/}p additional assessment 补加评税
zR)9]pJ- additional commitment 额外承担
KW&5&~)2 additional commitment vote 额外承担拨款
J|vriI; additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
Qyn~Vu43 additional dependent parent allowance 供养父母额外免税额
7#\\Ava$T additional provision 额外拨款
51:NL[[6 additional stamp duty 附加印花税
| Vl Q0{
additional tax 补加税罚款；补加税款
nYf Z[Q>v Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
i+`N0!8lY adjudged bankrupt 被裁定破产
K nd2s~S adjudicated bankrupt 裁定破产人
G 5JZpB#o adjudication fee 裁定费；评定印花税额手续费；评估契据费
{yPJYF_l adjudication of bankruptcy 裁定破产；宣告破产
8KQD
w: adjudication of insolvency 裁定无力偿还债务
&<Gs@UX~w adjusted actual 经调整的实数；调整后的实数
M oIq)5/ adjusted current assets 经调整的流动资产；调整后的流动资产
7 (}gs?&w adjusted figure 经调整的数字；调整后的数额
T@V<J' adjusted liabilities 经调整的负债；调整后的负债
"RZV v~BD adjusted loss 经调整的亏损；调整后的亏损
?`jh5Kw%y adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
Xbm\"g \ adjusted profit 经调整的利润；调整后的利润
n*7Ytz3#' adjusted surplus 经调整的盈余额；调整后的盈余额
x>Hg.%/c[ adjusted value 经调整的价值；调整后的价值
pf_(?\oz> adjustment 调整；修订；理算〔保险〕
LV$@J adjustment centre 调剂中心
zkFx2(Hq-f adjustment lag 调整过程的时间差距；调整时差
2m$\]\kCUv adjustment mechanism 调整机制
RgF5w<Vd. adjustment of loss 亏损调整
Rh%c<</`0s adjustment process 调整过程；调整程序
F=/@D)hND adjustment range 调整幅度
;>#YOxPl administered exchange rate 受管制汇率
s>i`=[qFc Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
S b9O#$8 9 administration expenses 行政费用
bf9LR 1 administration fee 手续费；行政费
"m BX$t'gb administration in bankruptcy 破产管理
"YUh4uZ~P administration order 遗产管理令
-F&4<\=+ administrator 管理人；遗产管理人
1 uKWvp0\ administrator of the estate 遗产管理人
o;d> < admission of debt 债项承认书
#!a}ZhIt admission of proof 接纳债权证明
fu}ZOPu advance 放贷款项；垫付款项；预支款项；预付款项
^ Tr )gik advance account 暂支帐目；预付款帐户
p3sR>ToJ advance compensation 预付补偿金
h[ %t7qo= advance from shareholder 股东垫款
3%"r%:fQB/ advance pending reimbursement 预支以待日后付还
bV'^ 0(Zv advanced economy 先进经济体系
K6C@YY( advancement 预付；预付财产
X`REhvT advances warrant 垫款令
@wzzI 7}C advancing 贷出
u0Na g=cU adverse balance 逆差
H< hFA(M adverse exchange 逆汇
U{^~X_? advertisement addressed to shareholders 在报章刊登的致股东通告
Iuh1tcc advice for collection 托收通知书
jB"?iC. advice of drawing 提款通知书；汇票通知书
9Z KB, advice of payment 付款通知
yXuc< m Advisory Committee [Securities and Futures Commission]
KF'DOXBw> 谘询委员会〔证券及期货事务监察委员会〕
dZS v= UY) Advisory Committee on Diversification 经济多元化谘询委员会
3,D c}$t affidavit 誓章；遗产申报誓章
o.)8 A8 affidavit of no receipt 述明无收款的誓章
#&L[?jEn affiliate 联号；联营公司；附属公司
x EX"pd affiliated company 附属公司；联号；联营公司
{6V;$KqH6 affirmation [estate duty] 非宗教式宣誓〔遗产税〕
7U:-zfq affordability 负担能力
O@[jNs)]. African Development Bank [AfDB] 非洲开发银行
F@+FXnz after-acquired property 事后取得的财产
{
S]"-x after-hours dealing 市后交易
tH7@oV ; after-tax profit 税后盈利；税后利润；税后溢利
-F7GUB6B agency agreement 代理协议
WAzYnl'p agency expenses 代理机构的开支
=. *+c\ agency fee 代理费
|H!kU.f] Agency Law 《代理法》
=vqy5y agent 代理人；承销人
-#9Hb.Q; agent of company 公司代理人
sYt\3/yL' agent's fee 代理人费；经纪费
n0/H2>I [ aggregate 总计；总数；总体数字
=th(Hdk17 aggregate amount 总款额；总额
k7R8 Q~4 aggregate assets and liabilities 总体资产与负债
N-lo[bDJ h aggregate at constant price 按固定价格计算的总体数字
dKKh ^D`~ aggregate demand 总需求
Z9TUaMhF aggregate gross position 总持仓量
Y? 1
3_~
K aggregate limit 总限额
2HxT+|~d6 aggregate of salaries tax 合计薪俸税
88K=jo))b aggregate performance 总体表现；总体业绩
X {["4 aggregate supply 总体供应
( wMiX i aggregate surplus 总盈余
t[L_n m5- aggregate total 整体总额
*5kQ6#l aggregate value 总值；合计价值
`cz%(R y, aggregated basis 合计基准
e 58 aggregated net chargeable income 合计应课税入息实额
>u6*P{;\ aggregation 合并计算；合计；总和
R a> k#pQ aggregation of incomes of husband and wife 夫妇入息合并计算
%[l*:05 aggregation of property 财产的总和
\R m 2c8Z2 agio 差价；贴水
x] 1G u 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`BNSdEN > Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
hI&ugdf 《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》
S:\a&+og Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
k|O?qE1hP 《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》
pl-2O $ Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
U c6]]Bbc 《香港政府和大韩民国政府关于相互促进和保护投资协定》
5tSR2gG#K, agreement for a settlement 授产协议
7tEK&+H` agreement for assignment 转让协议
}I1A4=d agreement for sale 售卖协议；买卖协议
"0,d)L0," agreement for sale and purchase 买卖协议
>z(AQ agreement for the payment of interest 支付利息协议
)yHJc$OlMx agreement for the repayment of money 还款协议
YY&3 M agreement of reinsurance 再保险协议
3@d{C^\ Agricultural Bank of China 中国农业银行
!I 7bxDzK$ air passenger departure tax 飞机乘客离境税
,wI$O8"!j Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
w 6B'& airport tax 机场税
IQ& o%
alcohol duty 酒精税
vP_V%5~yN alienation 让与；让渡；转让
M-K.[}}-d alimony 生活费；赡养费
h1 y6`m9 All Ordinaries Index [AOI] 所有普通股指数
y .+d3 all risks 全险；综合险
l zK J y All Sales Record for Stock Market 《股票市场成交报告》
I j K Allied Capital Resources Limited 新联财务有限公司
j-?zB .jAh all-items index [Consumer Price Index] 总指数〔消费物价指数〕
%XpYiW#AK allocation letter 拨款信件
?gq',F FDq allocation of fund 分配款项；预留款项
<Z$r\Huf allocation of profit 利润分配；溢利分配
R5 y+bMZ allocation warrant 拨款令
wR x5` @ allotment 分配；配股
3?}W0dZ$d allotment notice 股份配售通知；配股通知
X5(S+;v"^ allotment of shares 股份分配
r]C`# allowable 可获宽免；免税的
2u(v hJ
F5 allowable business loss 可扣除的营业亏损
\Y EV
5
allowable expenses 可扣税的支出
\z/_vzz4 allowance 免税额；津贴；备抵；准备金
34@f(^d+^ allowance for debts 债项的免税额
bZ/4O*B allowance for depreciation by wear and tear 耗损折旧免税额
Cb{n4xKW6 allowance for funeral expenses 殡殓费的免税额
fnZa IV=H allowance for inflation 为通货膨胀而预留的款项；通胀准备金
MzF9 &{N allowance for repairs and outgoings 修葺及支出方面的免税额
z_Nw%V4kr allowance to debtor 给债务人的津贴
3#IU^6l:1S alteration of capital 资本更改
RWN2 P6 alternate trustee 候补受托人
#ny&bJj amalgamation 合并
np>RxiB^ ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
3\=iB&Gf| ambit of charges 征税范围；收费范围
c]pO'6] amended valuation 经修订的估值
BFCF+hU^6R American Commodities Exchange 美国商品交易所
_?5$ST@5 American Express Bank Limited 美国运通银行
2'R& K American Stock Exchange 美国证券交易所
EmaVd+Sw amortization 摊销
SO}$96 amount due from banks 存放银行同业的款项
H%K,2/Nj amount due from banks abroad 存放海外银行同业的款项
c:a5pd7T amount due from holding companies 控股公司欠款
{29x5J amount due from local banks 存放本港银行同业的款项
Xv` c@n ) amount due to banks 银行同业的存款
Qp~W|zi( amount due to banks abroad 海外银行同业的存款
Is8 7
9_Z amount due to holding companies 控股公司存款
:+Pl~ X"_ amount due to local banks 本港银行同业的存款
:6^8Q,C1@ amount due to outport banks 外埠银行同业的存款
,O9rL :? amount for note issue 发行纸币的款额
A YC22( amount of bond 担保契据的款额
!kPZuU `T amount of consideration 代价款额
N+<`E r amount of contribution 供款数额
5y} kI amount of indebtedness 负债款额
R*C amount of principal of the loan 贷款本金额
xaiA? amount of rates chargeable 应征差饷数额
[vIH Yp amount of share capital 股本额
4_#y l9+ amount of sums assured 承保款额
L @ b8, amount of variation 变动幅度
+O@v|}9"w3 amount of vote 拨款数额
x8]9Xe:_>O amount payable 应付款额
|_Y[93 1< amount receivable 应收款额
~MvLrg"i Amsterdam Stock Exchange 阿姆斯特丹证券交易所
W6Os|z9&| analysis 分析
G8JwY\ ancillary risk 附属风险
}F*u
9E annual account 周年帐目；周年帐目报表；年度决算；年结
'' @upZBJ annual accounting date 年结日期
oEqt7l[I{ annual allowance 每年免税额；年积金；年度津贴；年津
[5v[Zqud annual balance 年度余额
{
.z6J)?J2 annual disposable income 每年可动用收入
; 'o:1{Y annual estimates 周年预算
R!v ?d2 annual fee 年费
%H-(-v^T* annual general meeting 周年大会
#-QQ_ annual growth rate 年增率；每年增长率
kUl:Yj=& annual long-term supplement 长期个案每年补助金
++s=$D annual pensionable emolument 可供计算退休金的年薪
zH0{S.3 k annual report 年报
([-xM%BI6 Annual Report on the Consumer Price Index 《消费物价指数年报》
QE:%u T annual return 周年报表；周年申报表；每年报税表格
Q7ez?]j 6 Annual Return Rules 《周年报表规则》
V9v80e {n4 annual review of consumer prices 每年消费物价回顾
t^|+|>S annual roll-forward basis 逐年延展方式
] -6=+\]
annual salary 年薪
SI:+I4i annual statement 年度报表；年度决算表
{y{& tz Z 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
HWr")%EhD annuitant 年金受益人
DhQYjC[ annuity 年金
#+1*g4m~B annuity contract 年金合约
LnN6{z{M annuity on human life 人寿年金
%hYol89F antecedent debt 先前的债项
HiBw==vlV ante-dated cheque 倒填日期支票
KcGM=z?: anticipated expenditure 预期开支
Wr \rruH6 anticipated net profit 预期纯利
T~nm Eap anticipated revenue 预期收入
&^H qbLz anti-inflation measure 反通货膨胀措施
c3\z anti-inflationary stance 反通货膨胀立场
|eEc Eu?/b apparent deficit 表面赤字
d83K;Ryd apparent financial solvency 表面偿债能力
zc<C %t[~y apparent partner 表面合伙人
xh7#\m_U8 application for personal assessment 个人入息课税申请书
=6mnXpM. application of fund 资金应用
Kn]c4h}@b5 application to release as liquidator and to destruct the books of accounts and documents
- U6" Ce 申请免除清盘人职务及毁灭帐簿与文件
DA[s k7 appointed actuary 委任精算师
RH, 1U3? appointed auditor 委任核数师；委任审计师
p,y(Fc~]g' appointed trustee 委任的受托人
")l_>y ? appointer 委任人
UB3b apportioned pro rata 按比例分摊
z 0;+.E! apportionment 分配；分摊
KrQ8//Ih Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
A7~~{9 apportionment formula 分摊方程式
E%CJM+r! apportionment of estate duty 遗产税的分摊
rYnjQr2a appraisal 估价；评估
Q\H_ lB appreciable growth 可观增长
^]He]FW':G appreciable impact 显着影响
R@=Bk(h appreciable increase 可观增长
^cYm.EHI appreciation 增值；升值
~E2xIhV appreciation against other currencies 相对其他货币升值
giy 4< appreciation of the exchange value of Hong Kong dollar 港元汇值上升
[u _-x3` appreciation tax 增值税
+U(m b appropriation 拨款；拨用；拨付
O
-a`A. appropriation account 拨款帐目
Kt,EN bF Appropriation Bill 拨款法案
e]\{ Ia appropriation-in-aid system 补助拨款办法
zt 1Pu
/e approved assets 核准资产
i,=CnZCh approved basket stock 认可一篮子证券
b|i94y( approved budget 核准预算
zOR approved charitable donation 认可慈善捐款
< r*A(}Y approved charitable institution 认可慈善机构
33O@jb s@ approved currency 核准货币；认可货币
[.}-n AN approved estimates 核准预算
gxpGi @5 approved estimates of expenditure 核准开支预算
8oI)q4V approved overseas insurer 核准海外保险人
~!c~jcq]lZ approved overseas trust company 核准海外信托公司
' LT6%<| approved pooled investment fund 核准汇集投资基金
UR~9*`Z , approved provident fund scheme 认可公积金计划
lGa'Y approved provision 核准拨款
d #@N2 approved redeemable share 核准可赎回股份
LT sG
approved regional stock 认可地区性证券
e[t +pnRh approved retirement scheme 认可退休金计划
kLKd
O0 approved subordinated loan 核准附属贷款
ni#!Gxw arbitrage 套戥；套汇；套利
z}'*zB> arbitrageur 套戥者；套汇者
ER:)Fk>_ arbitrary amount 临时款项
4Fr0/="H arrangement 措施；安排；协定
e Mf+b; ~R arrears 欠款
;!(.hCHvr arrears of pay 欠付薪酬
;J3az` arrears of revenue 逾期未收税款；逾期未收的帐项
IrU}%ZVV articles of association 组织章程；组织细则；组织章程细则
t:m2[U_} Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
D. 2HM ascertainment of profit 确定利润
m: 77pE&o "Asia Clear" “亚洲结算系统”
}e/P|7& Asia Commercial Bank Ltd. 亚洲商业银行有限公司
e2~i@vq Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
YadY?o./ Asian Development Fund [ADF] 亚洲发展基金
A &i
Asian dollar bond 亚洲美元债券
Z9rs,_A Asian dollar market 亚洲美元市场
vb{+yEa Asian dollar rate 亚洲美元利率
_
i )Z8# Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
,Yg<Z1 Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
pIh%5Z U asked price 沽盘；喊价；索价；卖方报价
uy~KJn?Tu assessable income 应评税入息
[@@Ovv assessable loss 应评税亏损
*yGOm i assessable profit 应评税利润
pb~&gliW assessable value 应评税值
c43" o assessed profit 估定利润
6a G/=fq assessed value 经评估价值
_DChNX assessment 评税；评定；估价；评税单
DCfV assessment number 评税编号；估价编号
,*fvA? assessment of additional tax 补加税评税
EQ & E C assessment of performance 业绩评估；实绩评价
Y? Yix Assessor 评税主任
+ >N/q(l asset price bubbles 资产价格泡沫
p&=F:- asset-backed securities 具资产保证的证券
@b=b>V[d6 assets accretion 资产增值
8S 1%;@c assets and liabilities 资产与负债
%g B 0\C assets betterment statement 资产递增表；资产改进表
X*Mw 0;+T assets lending 实物放款；有抵押贷款
8H_3.MK assets of the company passing on the death 死者去世时转移的公司资产
Qc2_B\K^ assets pledged as security for liabilities 用作负债抵押的资产
LEMgRI`rf assets portfolio 资产投资组合
OiAi{ 71 assets price 资产价格
w$*t.Q* assets quality 资产质素
=R)9_D6I assets realization 资产变现
y
1fl=i assets refinancing arrangement 资产再集资安排
zV {[0s assets securitization 资产证券化
)B@veso{ assets situated outside Hong Kong 在香港以外地方的资产
rvRt R/*?j assets stripping 削减资产；拆卖资产
9V& %_.Z assets value 资产值
_p vL b assignee 承让人
_ s./^B_w! assignment 转让；转让书；转让契
j;fmmV@ assignment of interest 权益转让
K,YKU? z 6 assignment of letters patent and trade mark 专利证书及商标转让
p8F5 b8]* assignment of property 物业转让；物业转让书
Ek' assignment right 转让权
KYY~ YP assignor 转让人
v2 [
l$ associate 有联系的人；有关连人士；相联者；合伙人；联系人
* B(na+ Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
,D-V C{lj associate member 附属会员
IEV3(qzt associated body corporate 相联法人团体
4.bL>Y>c associated company 相联公司；联属公司
H".~@,-} associated corporation 相联法团
e!}R 1 Association of Chartered Certified Accountants [ACCA] [United Kingdom]
<{.o+~k 公认会计师公会〔英国〕
;p%a!Im_ < Association of Futures Exchange Brokers 香港期货经纪协会
} et^'BkA( Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
v/f&rK* > association of underwriters 承保人组织
d [z+/L assumption of control 接管
T"-HBwl assurance 担保；保险；转易；转易书
@W|}|V5 assurance of interest 权益的转易
HUurDgRi] at 19XX price 按一九ＸＸ年价格计算
@Nb&f<+gi at a discount 按赔价计算；按贴水价格计算；打折扣
{ hUbK+dKZ at a premium 按溢价计算；按升水价格计算
OL* EY:] at call 通知付款；按通知
$~4Zu V % at constant market price 按固定市价计算
Nko;I?Fn at constant price 按固定价格计算
8}m] XO at cost 按成本计算
GE=#8-@g~p at current market price 按当时市价计算；按现时市价计算
^I9x@t at current price 按当时价格计算；按现时价格计算
P- ma~g>I at factor cost 按要素成本计算；按生产要素成本计算
:NHh` @0F at money-of-the-day price 按付款当日价格计算
'3eP<earRP at or better 按指定或较佳价位〔买卖指令〕
VF=$'Bl| at par 按面值计算；平价
dI&2dcumS at sight 见票即付
5I5~GH at the close 按收市盘
]SpUD at the opening 按开市盘
kEWC attestation 见证；见证条款
xmZ]mu,,$ at-the-money option 平价期权
D!TL~3d
1 attorney 受权人；受托代表人
s]0x^"#B attornment 新拥有人承认书
c]O3pc U attributable profit 可归属利润
rWF~a ec attributable share value 可归属股份价值
>L?)f3_a Auckland Stock Exchange 奥克兰证券交易所
R% XbO~{u auction 拍卖
HS| &[" auctioneer 拍卖商
68R[Lc9q5 audit 审计；核数
.Vq-<c % Audit Commission 审计署
XXacWdh \ Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
# X7fs5$& 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〕
&ZF sK c# audit review 帐目审查
n@w$5y1@ Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
=kohQ d.n audited account 审计帐目；经审计的帐目
xtN%v 0ZZ audited annual account 经审计的周年帐目
v ]gJ 7x audited balance sheet 经审计的资产负债表
P5Ms
X~mT auditor 核数师；核数主任；审计师
a;m- Vu! auditor's certificate 核数师证明书；审计师证明书
&| el8;D auditor's report 核数师报告；审计师报告
H Kx2QFB Aussie bond 澳元债券
d}%GHvOi austerity budget 紧缩预算
+Ck<tx3h& Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
{$ 4fRxj Australia All Ordinaries Index 澳洲所有普通股票指数
N5 [QQtQ Australian Dollar [AUD] 澳元
dkJ+*L5 Australian Options Market 澳大利亚期权市场
Z<z(;)?c Australian Securities Commission 澳洲证券事务监察委员会
o6K\z+.{ Australian Society of Certified Practising Accountants 澳洲执业会计师公会
HgE^#qD? Australian Stock Exchange 澳大利亚证券交易所
erYpeq. Austrian Schilling [ATS] 奥地利先令
*nU7v3D authentication 认证；鉴证
d@pD5n=m ; authority to purchase 委托购买证；委购书
21M@z(q* authorization 认可；核准；授权；授权书
/o g2+! authorization by direction 指示授权
l,HM m|oU authorization by instruction 指令授权
Ra[{K@ authorization by warrant 令状授权
FVsVY1 authorization of unit trust 单位信托的认可
D_`MeqF}C authorized agent 指定代理人
tlu -zUsi authorized capital 法定资本
>f4H<V- authorized clerk 出市员
YmFJlMK authorized dealer 认可交易商
+j&4[;8P: authorized financial institution 认可财务机构
CHv~H.kh' authorized fund 认可基金
z#GZvB/z) authorized fund house 获授权的基金公司；认可基金公司
3,e^; {w authorized institution 认可机构
Hn0 ,LH$/ authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
E"&fT!yi authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
z '3 authorized insurer 获授权保险人；获认可承保人
2 Q,e1' = authorized investment 特准投资项目
$S|bD$e authorized person 获授权人
B@G'6 ? authorized representative 获授权代表
bcC ;i~9 authorized share capital 法定股本
`gfh]7T automated quotation system 自动报价系统
#, W7N_mt Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
0Pu$1Fp 自动交易系统〔香港期货交易所有限公司〕
3D[IZ^%VtM automatic adjustment mechanism 自动调整机制
`omZ'n) automatic adjustment system 自动调整系统
*xA&t)z(i Automatic Clearing House 自动票据交换所
R
@b[o7/ automatic exchange rates accumulation system 自动化汇率累集系统
WE 'afxgV Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
^aN;M\ automatic teller machine [ATM] 自动柜员机
?SRG;G1 autopay 自动转帐
K/KZ}PI-O available assets 可用资产
6:i{_YX(.S available fiscal reserve 现存财政储备
QNJ )HN Lp available profit 可用利润
_C DUUr Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
]6Kx0mW average 平均；平均数；海损
+rfw)c' average basic salary 平均基本薪金
a,x-akZWf average consumer expenditure 平均消费开支；一般消费开支
F]@vmz r average cost 平均成本
_5EM < Ux average cost of land production 增辟土地平均成本
;'NB6[x average daily turnover 平均每日成交额
~[e;{45V average daily wage rate 平均每日工资率
qk{2%,u$@{ average expenditure pattern 平均开支模式
|E&a3TQW average growth rate 平均增长率
sL75C|f9 average net fixed assets 固定资产平均净值
^C^FxIA& average of relatives 相对价格平均数
<5rp$AzT average price 平均价格
6MvjNbQ average propensity to consume 平均消费倾向；一般消费倾向
puA~}6C average propensity to save 平均储蓄倾向；一般储蓄倾向
\ " {+J average rate 平均率
k?3NF:Yy7 average revenue 平均收入；平均收益
vdAaqM6D average stock 平均库存；平均存货
ob05:D_bc9 average yearly rent 平均年租
n.n;'p9t@ avoidance of double taxation 避免双重课税
0#0[E , avoidance of tax 避税
