A:
g{hbq[>X] A share Ａ股；甲类股份
qIO)<5\[%d abatement of tax 减税；减扣免税额
wFJ *2W: ABN AMRO Bank N.V. 荷兰银行
y )7;"3Q< above-the-line expenditure 线上项目支出；经常预算支出
= d !YM6G above-the-line receipt 线上项目收入；经常预算收入
C`aUitL} ABSA Asia Limited 南非联合亚洲有限公司
.]; ` absolute change 绝对数值变更
R1/mzPG absolute expenditure 实际开支
y p pZ@ absolute guideline figure 绝对准则数字
B^j(Fq absolute interest 绝对权益
WmblY2 absolute order of discharge 绝对破产解除令
vs*@)'n0 } absolute profit margin 绝对利润幅度
xz} =C:s absolute value 实值；绝对值
kP&Ekjt@ absolutely vested interest 绝对既得权益
Ft @ZK!'@ absorbed cost 已吸收成本；已分摊成本
1R#1Fy% absorption 吸收；分摊；合并
wy""02j absorption rate 吸收率；摊配率；分摊率
zbDK$g6 ACB Finance Limited 亚洲商业财务有限公司
p0pA| acceptable form of reciprocity 合理的互惠条件
:|=Xh"l" acceptable rate 适当利率；适当汇率
CSr2\ogT acceptance agreement 承兑协议
OuB [[L acceptance for honour 参加承兑
1+ V<-I@{ acceptor 承兑人；接受人；受票人
Oz=!EG|N acceptor for honour 参加承兑人
{dvsZJj accident insurance 意外保险
.Txwp?}; Accident Insurance Association of Hong Kong 香港意外保险公会
eM^Y accident insurance scheme 意外保险计划
"gXvnl accident year basis 意外年度基准
n%{oFTLCo accommodation 通融；贷款
*#B"%;Ln accommodation bill 通融票据；空头票据
)2b bG4:N accommodation party 汇票代发人
>UV =k :Q account balance 帐户余额；帐户结余
B\>3[_n account book 帐簿
0fa8.g#I$ account collected in advance 预收款项
vARZwIu^D account current book 往来帐簿
p8z "Jn2P account of after-acquired property 事后取得的财产报告
ho6,&Bp8 account of defaulter 拖欠帐目
"I3&a1* account payable 应付帐款
_D1)_?`a@- account payee only [A/C payee only] 只可转帐；存入收款人帐户
oXGP6# account receivable 应收帐款
~0 L:c&V account receivable report 应收帐款报表
02po; account statement 结单；帐单；会计财务报表
@SAJ*h fb0 account title 帐户名称；会计科目
JL?|NV- accountant's report 会计师报告
p F:C Accountant's Report Rules 会计师报告规则
(9+N_dLx~P accounting and auditing procedure 会计与审计程序；会计与核数程序
J 77*Ue ^ Accounting Arrangements 《会计安排》
Bh6lK}9 accounting basis 会计基础
.U,>Qn4/ accounting by Official Receiver 破产管理署署长呈交的帐目
eie u|_ Accounting Circular 《会计通告》
ZIaFvm&q7Z accounting class 会计类别
? M04 cvm accounting date 记帐日期；会计结算日期
-raZ6?Zjc accounting for money 款项核算
nY?X@avo> Accounting Officer 会计主任
n:%A4* accounting period 会计报告期；会计期
m8&XW2S accounting policy 会计政策；会计方针
AKAxfnaR accounting practice 会计惯例
SXmh@a"*\ accounting principle 会计准则
K(}<L-cv accounting record 会计记录
n s&(g^ accounting report 会计报告
^I !gteU; Accounting Services Branch [Treasury] 会计事务部〔库务署〕
t\lx*_lr Accounting Society of China 中国会计学会
7 '7a`-W accounting statement 会计报表
w1t0X{ accounting system 会计制度；会计系统
!)u XCg9U accounting transaction 会计事项；帐务交易
[Ny'vAHOj accounting treatment 会计处理
pEiq;2{~Yn accounting year 会计年度
5K|s]Y; accretion 增值；添加
`,6^eLU accrual 应计项目；应累算数目
w%f51Ex accrual basis 应计制；权责发生制
+9_E+H'?! accrual basis accounting 应计制会计；权责发生制会计
~VJP:Y{[ accrue 应累算；应计
#EO] ,!JM accrued benefit 应累算利益
E>qe hs,g accrued charges 应计费用
cONfHl{ accrued cumulative preference share dividend 应累算的累积优先股股息
58/ \ accrued expenses 应累算费用
2Zw]Uu`sb accrued interest payable 应付利息；应计未付利息
7 6S>xnN accrued interest receivable 应收利息；应计未收利息
2 $oGy accrued right 累算权益
CIf""gL9 accruing profit 应累算的利润
SrXuii K accumulated fiscal reserve 累积财政储备
z';h5GNd>z accumulated profit 累积利润；滚存溢利
$ dHD accumulated reserve 累积储备
w7_2JS accumulation of surplus income 累积收益盈余
,9/s`o acquired assets 既得资产
+F6R@@rWr acquisition 收购；购置；取得
{>.qo<k acquisition cost 购置成本
XO J@-^BX acquisition expenses 购置费用
Rj,M|9Y )o acquisition of 100% interest 收购全部股权
r 7N% onx acquisition of control 取得控制权
n`7n5M* acquisition of fixed assets 购置固定资产
,NQ>,}a0 acquisition of shell “买壳”
/M~rmIks acquisition price 收购价
p2o6 6t act of God 天灾
D{s4 Bo- acting partner 执事合伙人
3S1`av(tD active market 买卖活跃的市场；交投畅旺的市场；旺市
OGU#%5"< active partner 积极参与的合伙人
lV2MRxI active trading 交投活跃
)1]LoEdm` actual circulation 实际流通
O; <YLS^|6 actual cost 实际成本
,5Tw5<S actual expenditure 实际开支；实际支出
P+;@?ofB actual income 实际入息；实际收入；实际收益
=v/x&,Uj@6 actual market 现货市场
M.}QXta actual price 现货价；实际价格
{X>U`0P actual profit 实际利润
F6#U31Q= actual quotation 实盘；实际价位；实际报价
v7-
d+P= actual year basis 按实际年度计算
@EcY& mP) actuals 实货
BGVy
\F< actuarial investigation 精算调查
[KwwhI@3 actuarial principle 精算原则
QjwCY=PK! actuarial report 精算师报告
7$I *ju_ Actuarial Society of Hong Kong 香港精算学会
.A Z+|?d actuarial valuation 精算师估值
%q,^A+= actuary 精算师
j~rarR@NB) ad referendum agreement 暂定协议；有待覆核的协定
e\>g@xE % ad valorem duty 从价税；按值征税
WjMP]ND#c ad valorem duty system 从价税制
=;HmU.Uek% ad valorem fee 从价费
+v'n[xa1v ad valorem tariff 从价关税
`pd1'5Hm additional allowance 额外免税额
; V3d"@R, additional amount for unexpired risk 未过期风险的额外款额
YiPp#0T[Gx additional assessable profit 补加应评税利润
J*O$)K%Hx additional assessment 补加评税
' k[gxk|d2 additional commitment 额外承担
G6x 2!Ny additional commitment vote 额外承担拨款
dCM*4B< additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
F`YxH*tO 7 additional dependent parent allowance 供养父母额外免税额
<x2 F5$@ additional provision 额外拨款
gb/M@ 6/j additional stamp duty 附加印花税
&:)e additional tax 补加税罚款；补加税款
x+5y287# Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
T89VSB~ adjudged bankrupt 被裁定破产
N\ dr_ adjudicated bankrupt 裁定破产人
SvGs?nUU adjudication fee 裁定费；评定印花税额手续费；评估契据费
)? PRG= adjudication of bankruptcy 裁定破产；宣告破产
UQ 'U
4q adjudication of insolvency 裁定无力偿还债务
R|H_F#eVn} adjusted actual 经调整的实数；调整后的实数
a'ODm6# adjusted current assets 经调整的流动资产；调整后的流动资产
XG}pp`{o adjusted figure 经调整的数字；调整后的数额
b(H) 8#C adjusted liabilities 经调整的负债；调整后的负债
q! U'DDEP adjusted loss 经调整的亏损；调整后的亏损
n; Etn!4M 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
Dbo. N` adjusted profit 经调整的利润；调整后的利润
*d/]-JN,K adjusted surplus 经调整的盈余额；调整后的盈余额
H=k*;' adjusted value 经调整的价值；调整后的价值
bwA L: adjustment 调整；修订；理算〔保险〕
& A<Pf.Us adjustment centre 调剂中心
;F<)BEXC< adjustment lag 调整过程的时间差距；调整时差
CiGN?1| adjustment mechanism 调整机制
3
,?==? adjustment of loss 亏损调整
%S<( z5 adjustment process 调整过程；调整程序
DY%#E9 adjustment range 调整幅度
c F (]`49( administered exchange rate 受管制汇率
}ZWeb#\ Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
o(@F37r{? administration expenses 行政费用
$R<eXDW6: administration fee 手续费；行政费
DweWFipyPi administration in bankruptcy 破产管理
7eg//mL"6 administration order 遗产管理令
4'; tMiz administrator 管理人；遗产管理人
VCvq iHn administrator of the estate 遗产管理人
oWUDTio#[ admission of debt 债项承认书
RycO8z*p admission of proof 接纳债权证明
8; s$?*G i advance 放贷款项；垫付款项；预支款项；预付款项
|!{ BjOAD' advance account 暂支帐目；预付款帐户
bz?
*#S advance compensation 预付补偿金
/aB9pD+% advance from shareholder 股东垫款
O}3M+ advance pending reimbursement 预支以待日后付还
~:srm#IX advanced economy 先进经济体系
" V`MNZ advancement 预付；预付财产
E q va]
4 advances warrant 垫款令
a J Du_ advancing 贷出
RFu ]vFff adverse balance 逆差
c!%:f^7g adverse exchange 逆汇
BDg6Z I<n advertisement addressed to shareholders 在报章刊登的致股东通告
o* u A+7n advice for collection 托收通知书
[]M+(8Z_P advice of drawing 提款通知书；汇票通知书
uv[e0, @ advice of payment 付款通知
n[/|M Advisory Committee [Securities and Futures Commission]
%j=,c{`Q 谘询委员会〔证券及期货事务监察委员会〕
s"|N-A=cS Advisory Committee on Diversification 经济多元化谘询委员会
+6{KrREX) affidavit 誓章；遗产申报誓章
YtrM J" affidavit of no receipt 述明无收款的誓章
VR oeq { affiliate 联号；联营公司；附属公司
a;Y9 wn affiliated company 附属公司；联号；联营公司
(Rk g affirmation [estate duty] 非宗教式宣誓〔遗产税〕
LHWh-h(s affordability 负担能力
A4?_ 0:< African Development Bank [AfDB] 非洲开发银行
&7X0 ;< after-acquired property 事后取得的财产
>:`Y] 6z after-hours dealing 市后交易
Q=9S?p
M after-tax profit 税后盈利；税后利润；税后溢利
UmU=3et<Wj agency agreement 代理协议
y*6r&989 agency expenses 代理机构的开支
5\tYs=>b< agency fee 代理费
yXw xq(32 Agency Law 《代理法》
U< NpDjc" agent 代理人；承销人
g5t o0 agent of company 公司代理人
OX4+1@$tk agent's fee 代理人费；经纪费
EQ>bwEG aggregate 总计；总数；总体数字
*R>I%?]V3 aggregate amount 总款额；总额
* #;rp~ aggregate assets and liabilities 总体资产与负债
!`='K
+ aggregate at constant price 按固定价格计算的总体数字
+-#| M|a aggregate demand 总需求
I=^%l7 aggregate gross position 总持仓量
)[)-.{q aggregate limit 总限额
1p&?MxLN-a aggregate of salaries tax 合计薪俸税
6#5@d^a aggregate performance 总体表现；总体业绩
\o@b5z ]e aggregate supply 总体供应
9ffRY,1@ aggregate surplus 总盈余
?kb\%pcK aggregate total 整体总额
^\mN<z( aggregate value 总值；合计价值
DRV vW6s aggregated basis 合计基准
v4|kiy aggregated net chargeable income 合计应课税入息实额
bah5 f aggregation 合并计算；合计；总和
SJ7>*Sa(u$ aggregation of incomes of husband and wife 夫妇入息合并计算
j &Ayk * aggregation of property 财产的总和
u6jJf@!ws agio 差价；贴水
(s{%XB:K 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》
s:cS 9A8 Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
0tB9X9 :, 《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》
sa+ :c{ Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
rsP-?oD8) 《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》
2#1FI0,Pa* Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
yZFv pw|g 《香港政府和大韩民国政府关于相互促进和保护投资协定》
tQJ@//C\z agreement for a settlement 授产协议
Qq]UEI `Go agreement for assignment 转让协议
'7'cKp agreement for sale 售卖协议；买卖协议
OG 5n9sx agreement for sale and purchase 买卖协议
&TWO/F+Y agreement for the payment of interest 支付利息协议
!,\9,l c agreement for the repayment of money 还款协议
n]co qJ agreement of reinsurance 再保险协议
8yFD2(# Agricultural Bank of China 中国农业银行
?-\K V ha air passenger departure tax 飞机乘客离境税
8N-~ .p Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
o<P%|>qX airport tax 机场税
L +. K}w alcohol duty 酒精税
K{>O. 5 alienation 让与；让渡；转让
^"+cJ) alimony 生活费；赡养费
AD?^.< All Ordinaries Index [AOI] 所有普通股指数
rT}d<c Sf all risks 全险；综合险
o`j%$K4?5 All Sales Record for Stock Market 《股票市场成交报告》
(DK pJCx Allied Capital Resources Limited 新联财务有限公司
J(/
eR,ak all-items index [Consumer Price Index] 总指数〔消费物价指数〕
on&N=TN allocation letter 拨款信件
2#W%-- allocation of fund 分配款项；预留款项
)vGRfFjw_ allocation of profit 利润分配；溢利分配
Qn%*kU0X allocation warrant 拨款令
5I(`
s#O allotment 分配；配股
;N"XW=F4e allotment notice 股份配售通知；配股通知
S% xGXmZ allotment of shares 股份分配
[TO:- 8$. allowable 可获宽免；免税的
3y 3
U`Mo allowable business loss 可扣除的营业亏损
~T4 =Id allowable expenses 可扣税的支出
Z/x<U.B allowance 免税额；津贴；备抵；准备金
JG}U,{7( allowance for debts 债项的免税额
xI:;%5{L N allowance for depreciation by wear and tear 耗损折旧免税额
( v
~/glf allowance for funeral expenses 殡殓费的免税额
Z^GriL allowance for inflation 为通货膨胀而预留的款项；通胀准备金
#2HygS allowance for repairs and outgoings 修葺及支出方面的免税额
aeBth { allowance to debtor 给债务人的津贴
1NOz $fW alteration of capital 资本更改
'OX6e Y5 alternate trustee 候补受托人
S-f3rL[? amalgamation 合并
2,QkktJLo ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
H V ambit of charges 征税范围；收费范围
g\ *g HHa amended valuation 经修订的估值
P<4jY?. American Commodities Exchange 美国商品交易所
R?&S]?H American Express Bank Limited 美国运通银行
[Q 2t,tQx American Stock Exchange 美国证券交易所
[[ s k amortization 摊销
Q n* c<: amount due from banks 存放银行同业的款项
T. ` %1S amount due from banks abroad 存放海外银行同业的款项
U5H o? `< amount due from holding companies 控股公司欠款
>MP PYVn7 amount due from local banks 存放本港银行同业的款项
O & w$ amount due to banks 银行同业的存款
$yFur[97C amount due to banks abroad 海外银行同业的存款
06Hn:IT18 amount due to holding companies 控股公司存款
3&?Tc|F+ amount due to local banks 本港银行同业的存款
BxZop.zwE( amount due to outport banks 外埠银行同业的存款
vCpi|a_eCu amount for note issue 发行纸币的款额
([9h.M6v amount of bond 担保契据的款额
.PAkW2\# amount of consideration 代价款额
i*U\~CZjT amount of contribution 供款数额
VJR'B={ h amount of indebtedness 负债款额
]7u8m[@ amount of principal of the loan 贷款本金额
.ySesN: C~ amount of rates chargeable 应征差饷数额
XIp9=jhSR amount of share capital 股本额
1
yzxA( amount of sums assured 承保款额
)Y
*?VqZn amount of variation 变动幅度
*V" cu amount of vote 拨款数额
s~]nsqLt9p amount payable 应付款额
'}rDmt~ amount receivable 应收款额
,-b{oS~u Amsterdam Stock Exchange 阿姆斯特丹证券交易所
vy"Lsr3 analysis 分析
;!~;05^iD ancillary risk 附属风险
M"9
zK[cz annual account 周年帐目；周年帐目报表；年度决算；年结
G8;S`-D1a, annual accounting date 年结日期
rf`Br\g 8 annual allowance 每年免税额；年积金；年度津贴；年津
=AKW(v annual balance 年度余额
^g []) 2", annual disposable income 每年可动用收入
+p cj8K% annual estimates 周年预算
HRb_ZJz annual fee 年费
%cm5Z^B1" annual general meeting 周年大会
(bo bKr annual growth rate 年增率；每年增长率
1I@4xC
#X annual long-term supplement 长期个案每年补助金
M5x!84 annual pensionable emolument 可供计算退休金的年薪
pz$ $K? annual report 年报
_N-7 H\hF Annual Report on the Consumer Price Index 《消费物价指数年报》
v;RQVH;, annual return 周年报表；周年申报表；每年报税表格
Kq S2 Annual Return Rules 《周年报表规则》
! gk\h annual review of consumer prices 每年消费物价回顾
Fb``&-Qm: annual roll-forward basis 逐年延展方式
0zTv' L annual salary 年薪
<7jb4n< annual statement 年度报表；年度决算表
yav)mO~QU6 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
c^6`"\X^ g annuitant 年金受益人
T*{zL annuity 年金
R/Y/#X^b annuity contract 年金合约
Cir =( annuity on human life 人寿年金
CMg83 antecedent debt 先前的债项
rvmI
8 ante-dated cheque 倒填日期支票
)-QNWN
H anticipated expenditure 预期开支
18 n84RkI9 anticipated net profit 预期纯利
W8P**ze4) anticipated revenue 预期收入
R Nv<kw anti-inflation measure 反通货膨胀措施
HJ'93, anti-inflationary stance 反通货膨胀立场
ZK
?x_`w apparent deficit 表面赤字
R_N<j apparent financial solvency 表面偿债能力
nEp'l.T apparent partner 表面合伙人
|,7J!7T(I application for personal assessment 个人入息课税申请书
@LE?XlhD application of fund 资金应用
LQh\j|e9 application to release as liquidator and to destruct the books of accounts and documents
F d\XDc[g 申请免除清盘人职务及毁灭帐簿与文件
V?O%k d appointed actuary 委任精算师
JyqFFZ& appointed auditor 委任核数师；委任审计师
jo |q,t appointed trustee 委任的受托人
; OPCBd r appointer 委任人
Z*TW;h0ZQ3 apportioned pro rata 按比例分摊
{fb~`=? apportionment 分配；分摊
j0%0yb{-^ Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
\G= E%aK apportionment formula 分摊方程式
dI 5sqM: apportionment of estate duty 遗产税的分摊
/-hF<oNQ appraisal 估价；评估
L|2COX appreciable growth 可观增长
dikWk appreciable impact 显着影响
dq8 /^1P appreciable increase 可观增长
p;7 4 +q appreciation 增值；升值
23f[i<4e appreciation against other currencies 相对其他货币升值
PPqTmx5S appreciation of the exchange value of Hong Kong dollar 港元汇值上升
X<m%EXvV appreciation tax 增值税
xk*3,J6BK appropriation 拨款；拨用；拨付
!Q(xOc9>Ug appropriation account 拨款帐目
h/fCCfO, Appropriation Bill 拨款法案
kr*c?^b appropriation-in-aid system 补助拨款办法
> b ["T+ approved assets 核准资产
5j{@2]i approved basket stock 认可一篮子证券
Asl H
V@K approved budget 核准预算
L@z !,r, approved charitable donation 认可慈善捐款
r;XQ i approved charitable institution 认可慈善机构
Uo @NK approved currency 核准货币；认可货币
E?XCL8NC approved estimates 核准预算
bF KP V%` approved estimates of expenditure 核准开支预算
jccW8g~
~ approved overseas insurer 核准海外保险人
+_g T|vlU approved overseas trust company 核准海外信托公司
jSFN/C.9 h approved pooled investment fund 核准汇集投资基金
) T64(_TE approved provident fund scheme 认可公积金计划
{IMzR'PN approved provision 核准拨款
0lRH
Yu approved redeemable share 核准可赎回股份
Z8&C-yCC approved regional stock 认可地区性证券
w}.'Tebu approved retirement scheme 认可退休金计划
[Kj:~~`T approved subordinated loan 核准附属贷款
I:e2sE
": arbitrage 套戥；套汇；套利
f)zg&Ib arbitrageur 套戥者；套汇者
F3Y>hs):7 arbitrary amount 临时款项
@"I#b99 arrangement 措施；安排；协定
BY0|exW arrears 欠款
YSV,q@I&1 arrears of pay 欠付薪酬
)KqR8UO arrears of revenue 逾期未收税款；逾期未收的帐项
X}*o[;2G articles of association 组织章程；组织细则；组织章程细则
5|R2cc|"9 Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
q`aY.dD=O ascertainment of profit 确定利润
y@M}T{,/ "Asia Clear" “亚洲结算系统”
3 \KII9 Asia Commercial Bank Ltd. 亚洲商业银行有限公司
<c ovApx Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
~}5Ml_J$,l Asian Development Fund [ADF] 亚洲发展基金
30_ un Asian dollar bond 亚洲美元债券
u3wC}Zo Asian dollar market 亚洲美元市场
;-?ZI$ Asian dollar rate 亚洲美元利率
{}pqxouE Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
kppRQ Q*[ Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
+?iM$}8!U asked price 沽盘；喊价；索价；卖方报价
<s-@!8*( assessable income 应评税入息
Uxemlp%%* assessable loss 应评税亏损
, 8I AhQa assessable profit 应评税利润
qP"JNswI_ assessable value 应评税值
X[ Ek'=} assessed profit 估定利润
=4e=wAO(i assessed value 经评估价值
-L9R&r#_e assessment 评税；评定；估价；评税单
8'lhp2#h assessment number 评税编号；估价编号
DLYZsWA, assessment of additional tax 补加税评税
n r>{ uTa assessment of performance 业绩评估；实绩评价
@LKG\zYBu Assessor 评税主任
_g 4 /% asset price bubbles 资产价格泡沫
( L5'rNk asset-backed securities 具资产保证的证券
F36ViN\b assets accretion 资产增值
yb{Q, Dz assets and liabilities 资产与负债
I/Jp,~JT* assets betterment statement 资产递增表；资产改进表
r%l%yCH assets lending 实物放款；有抵押贷款
d=Do@)
m| assets of the company passing on the death 死者去世时转移的公司资产
cIr1"5POXK assets pledged as security for liabilities 用作负债抵押的资产
wz+5
8( assets portfolio 资产投资组合
d_C 4B assets price 资产价格
t;!]z-Y> assets quality 资产质素
h)_Gxe"x assets realization 资产变现
d Px<D z; assets refinancing arrangement 资产再集资安排
?Y{^un assets securitization 资产证券化
8}, <e>q assets situated outside Hong Kong 在香港以外地方的资产
T;4` wB8@ assets stripping 削减资产；拆卖资产
kz0=GKic assets value 资产值
2Nn1- wdhb assignee 承让人
H B7( assignment 转让；转让书；转让契
-k&{nD| assignment of interest 权益转让
m`$ >:B assignment of letters patent and trade mark 专利证书及商标转让
V+qJrZ ,i assignment of property 物业转让；物业转让书
g6g$nY@Jm assignment right 转让权
hoR=%pC* assignor 转让人
#jZ@l3 associate 有联系的人；有关连人士；相联者；合伙人；联系人
{KD gK Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
9U)t@b associate member 附属会员
ahtYSz_FM associated body corporate 相联法人团体
V -_/(xt* associated company 相联公司；联属公司
8* yo7q& associated corporation 相联法团
WE[m@K[CR Association of Chartered Certified Accountants [ACCA] [United Kingdom]
UQ3@@:L_ 公认会计师公会〔英国〕
kwHqvO!G Association of Futures Exchange Brokers 香港期货经纪协会
VkpHzr[k Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
b(R B G association of underwriters 承保人组织
Mi}I0yhVm assumption of control 接管
gt_X A H assurance 担保；保险；转易；转易书
A)z PaXZ assurance of interest 权益的转易
*v
rW A at 19XX price 按一九ＸＸ年价格计算
!\0F.* at a discount 按赔价计算；按贴水价格计算；打折扣
fYhR#FVI at a premium 按溢价计算；按升水价格计算
D#7_T KX at call 通知付款；按通知
T;!ukGoFP at constant market price 按固定市价计算
i
u1KRuaF[ at constant price 按固定价格计算
GVG!sM mnX at cost 按成本计算
8PBU~ mr at current market price 按当时市价计算；按现时市价计算
r!$'!lCR at current price 按当时价格计算；按现时价格计算
9k:W1wgH1 at factor cost 按要素成本计算；按生产要素成本计算
/ zG +] at money-of-the-day price 按付款当日价格计算
gcg>Gjp at or better 按指定或较佳价位〔买卖指令〕
i_u
{5 U; at par 按面值计算；平价
2L2 VVO at sight 见票即付
1n'$ Ji7 at the close 按收市盘
=3|pHc hJ4 at the opening 按开市盘
& Vt2be* attestation 见证；见证条款
&xiOTkqB at-the-money option 平价期权
;cI#S%uvpn attorney 受权人；受托代表人
i-,D_ attornment 新拥有人承认书
d=XpO*v,[ attributable profit 可归属利润
dC` tN5 attributable share value 可归属股份价值
)C
{h1
` Auckland Stock Exchange 奥克兰证券交易所
pp~3@_)b auction 拍卖
]4Y/x i- auctioneer 拍卖商
!:"-:O}>=, audit 审计；核数
SY,I >-% Audit Commission 审计署
a}KK{Vqo` Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
`l/:NF 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〕
xQJI M. audit review 帐目审查
VLsh=v Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
XDk'2ycv audited account 审计帐目；经审计的帐目
H&X:!xa5 audited annual account 经审计的周年帐目
ATXF,o1 audited balance sheet 经审计的资产负债表
F>dwL bnb auditor 核数师；核数主任；审计师
:N@U[Wx0A auditor's certificate 核数师证明书；审计师证明书
%bP~wl~ auditor's report 核数师报告；审计师报告
MZ|\S/ Aussie bond 澳元债券
Yb[n{.%/g austerity budget 紧缩预算
d/ {Q
t Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
53
@oP Australia All Ordinaries Index 澳洲所有普通股票指数
(*,8KLV_i Australian Dollar [AUD] 澳元
)O3jQ_q= Australian Options Market 澳大利亚期权市场
QjA&IZEC
Australian Securities Commission 澳洲证券事务监察委员会
-Z%F mv8 Australian Society of Certified Practising Accountants 澳洲执业会计师公会
u7;`4P:o@ Australian Stock Exchange 澳大利亚证券交易所
9 9e*]')A% Austrian Schilling [ATS] 奥地利先令
XFW5AP authentication 认证；鉴证
HU &) authority to purchase 委托购买证；委购书
HG2GZ}~^1 authorization 认可；核准；授权；授权书
[yw % i h) authorization by direction 指示授权
_Vjpw, authorization by instruction 指令授权
GQN98Y+h authorization by warrant 令状授权
lhqQ CV authorization of unit trust 单位信托的认可
nr O qH
authorized agent 指定代理人
k(P3LJcYQ authorized capital 法定资本
-bypuMQ-p authorized clerk 出市员
~TDzq -U) authorized dealer 认可交易商
4`nqAX~'f authorized financial institution 认可财务机构
?6i;)eIOI authorized fund 认可基金
3AURzU authorized fund house 获授权的基金公司；认可基金公司
}Y Q:6 I authorized institution 认可机构
&=6%> authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
<cYp~e%xIw authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
&hayR_F9 authorized insurer 获授权保险人；获认可承保人
cd!|Ne>fe authorized investment 特准投资项目
.nEs:yn authorized person 获授权人
Is13: authorized representative 获授权代表
2 H[ ; v + authorized share capital 法定股本
{Eu'v$c! automated quotation system 自动报价系统
T2wv0sHlt Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
{X t oiI 自动交易系统〔香港期货交易所有限公司〕
~r<p@k=.#0 automatic adjustment mechanism 自动调整机制
q7,^E`5EgU automatic adjustment system 自动调整系统
<_9!
Automatic Clearing House 自动票据交换所
s~ ^*+kq automatic exchange rates accumulation system 自动化汇率累集系统
6xHi\L Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
:zlpfm2 automatic teller machine [ATM] 自动柜员机
Ah-8"`E autopay 自动转帐
x f/m!b"p available assets 可用资产
Fn!SGX~kx$ available fiscal reserve 现存财政储备
ibJl;sJ available profit 可用利润
%e{(t w p Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
f =o4I2Y[ average 平均；平均数；海损
<Nex8fiJ9 average basic salary 平均基本薪金
pI>*u ]x average consumer expenditure 平均消费开支；一般消费开支
"u;YI=+ average cost 平均成本
vM`7s[oAK average cost of land production 增辟土地平均成本
JSgpb ?( average daily turnover 平均每日成交额
=}v ;1m average daily wage rate 平均每日工资率
h* s`^W 3 average expenditure pattern 平均开支模式
:uo[&&c average growth rate 平均增长率
EKuSnlTXba average net fixed assets 固定资产平均净值
IIxJqGN: average of relatives 相对价格平均数
e_/x&a(i8 average price 平均价格
s~J=<)T*6 average propensity to consume 平均消费倾向；一般消费倾向
Wm NYO,> average propensity to save 平均储蓄倾向；一般储蓄倾向
0 z`/Hn average rate 平均率
VD$ Eb average revenue 平均收入；平均收益
mV?&%>*(f average stock 平均库存；平均存货
rJQ=9qn\ average yearly rent 平均年租
Jx $iwu avoidance of double taxation 避免双重课税
R" +wih avoidance of tax 避税
