A:
79Q>t%rD[ A share Ａ股；甲类股份
/ ,3:< I abatement of tax 减税；减扣免税额
X -_0wR ABN AMRO Bank N.V. 荷兰银行
cLm{gd4 W above-the-line expenditure 线上项目支出；经常预算支出
;c |G above-the-line receipt 线上项目收入；经常预算收入
XT\Q "=FD ABSA Asia Limited 南非联合亚洲有限公司
V?4G~~F absolute change 绝对数值变更
aKw7m= { absolute expenditure 实际开支
@^^,VgW[ absolute guideline figure 绝对准则数字
Rs53R$PIR absolute interest 绝对权益
qWw{c&{Q], absolute order of discharge 绝对破产解除令
h;t5v6[" absolute profit margin 绝对利润幅度
D]hwG0Chd absolute value 实值；绝对值
U\UlQ p? absolutely vested interest 绝对既得权益
X XC(R absorbed cost 已吸收成本；已分摊成本
qh/}/Sl ; absorption 吸收；分摊；合并
P~u~`eH* absorption rate 吸收率；摊配率；分摊率
]L9$JTGF`w ACB Finance Limited 亚洲商业财务有限公司
!KmSLr7xU acceptable form of reciprocity 合理的互惠条件
uOQl;}Lk5 acceptable rate 适当利率；适当汇率
|gM@}!DL acceptance agreement 承兑协议
7 A4_b8 acceptance for honour 参加承兑
'v_VyK*w acceptor 承兑人；接受人；受票人
zn/b\X/ acceptor for honour 参加承兑人
zM++ Z* accident insurance 意外保险
mE3M$2} Accident Insurance Association of Hong Kong 香港意外保险公会
k+y>xI, accident insurance scheme 意外保险计划
1|3{.E d accident year basis 意外年度基准
afj[ HJbY accommodation 通融；贷款
<wO8=bem accommodation bill 通融票据；空头票据
4
X 6_p( accommodation party 汇票代发人
FAF+ } account balance 帐户余额；帐户结余
GB`
G(a account book 帐簿
y ZqX[U account collected in advance 预收款项
"CF{Mu|Q= account current book 往来帐簿
l]KxUkA+ account of after-acquired property 事后取得的财产报告
?;?$\ b= account of defaulter 拖欠帐目
s.K Hm
L3 account payable 应付帐款
GJbU1k] account payee only [A/C payee only] 只可转帐；存入收款人帐户
7W `g N[* account receivable 应收帐款
br_D
Orq| account receivable report 应收帐款报表
i9quP"< 9 account statement 结单；帐单；会计财务报表
Y+e a account title 帐户名称；会计科目
o+
0"@B accountant's report 会计师报告
?s5hck hh Accountant's Report Rules 会计师报告规则
#ybtjsu'"U accounting and auditing procedure 会计与审计程序；会计与核数程序
E6mwvrm8 Accounting Arrangements 《会计安排》
!(-S?*64l accounting basis 会计基础
LFT)_DG7( accounting by Official Receiver 破产管理署署长呈交的帐目
=RH7 j Accounting Circular 《会计通告》
pv){R;f accounting class 会计类别
ecG,[1]; accounting date 记帐日期；会计结算日期
.Pi8c[ accounting for money 款项核算
Y> f 6 Accounting Officer 会计主任
E G3?C accounting period 会计报告期；会计期
kqyPb$Wy accounting policy 会计政策；会计方针
C
lekB accounting practice 会计惯例
n*vzp?+Y accounting principle 会计准则
O6Jn$'os1# accounting record 会计记录
Hj^_Cp]@* accounting report 会计报告
tf_<w?~ Accounting Services Branch [Treasury] 会计事务部〔库务署〕
^YwTO/Q| Accounting Society of China 中国会计学会
}[m,HA<j accounting statement 会计报表
-=CZhp accounting system 会计制度；会计系统
tsvh/)V accounting transaction 会计事项；帐务交易
?7"6d p_K accounting treatment 会计处理
w YIlp accounting year 会计年度
U" ;8zplU accretion 增值；添加
F ;;\I accrual 应计项目；应累算数目
jizp\%W+ accrual basis 应计制；权责发生制
h aW*W=kv) accrual basis accounting 应计制会计；权责发生制会计
cczV}m 2) accrue 应累算；应计
7C"&f *lEi accrued benefit 应累算利益
h xQx$ accrued charges 应计费用
Nn]|#lLP accrued cumulative preference share dividend 应累算的累积优先股股息
B %Vz -t accrued expenses 应累算费用
TaI72"8 accrued interest payable 应付利息；应计未付利息
^a+H`RD accrued interest receivable 应收利息；应计未收利息
[~#]p9|L accrued right 累算权益
s2rwFj 8 | accruing profit 应累算的利润
mxQP Ou accumulated fiscal reserve 累积财政储备
"fTW2D74 accumulated profit 累积利润；滚存溢利
>azTAX6L3 accumulated reserve 累积储备
1?}5.*j< accumulation of surplus income 累积收益盈余
PH]/*LEj acquired assets 既得资产
K~DQUmU@ acquisition 收购；购置；取得
py8)e7gX= acquisition cost 购置成本
[9U: : acquisition expenses 购置费用
\2Atm,#4 acquisition of 100% interest 收购全部股权
Q" +)xj acquisition of control 取得控制权
Nxd<#p acquisition of fixed assets 购置固定资产
Hk8pKpn3 acquisition of shell “买壳”
Ns}BE H acquisition price 收购价
f;7I{Z\< act of God 天灾
DN% b!K: acting partner 执事合伙人
?7]UbtW[ active market 买卖活跃的市场；交投畅旺的市场；旺市
/3`(Ki{
Q active partner 积极参与的合伙人
4ZAnq{nR4 active trading 交投活跃
MJDW-KL- actual circulation 实际流通
9nrmz>es|- actual cost 实际成本
Y"dUxv1Ap actual expenditure 实际开支；实际支出
z +NwGVk3 actual income 实际入息；实际收入；实际收益
E[8R
)xC@ actual market 现货市场
gXP )YN actual price 现货价；实际价格
Z;qgB7-M actual profit 实际利润
_q7mYc actual quotation 实盘；实际价位；实际报价
V9%!B3Sb actual year basis 按实际年度计算
ZFH; actuals 实货
AwQ7O z|( actuarial investigation 精算调查
KdTDBC actuarial principle 精算原则
bnYd1 9> actuarial report 精算师报告
r]<?,xx [ Actuarial Society of Hong Kong 香港精算学会
J'H}e F` actuarial valuation 精算师估值
ObyF~j}j actuary 精算师
DbIn3/W Ne ad referendum agreement 暂定协议；有待覆核的协定
lv=rL ad valorem duty 从价税；按值征税
zS<idy F` ad valorem duty system 从价税制
f(Uo?_as ad valorem fee 从价费
c*c 8S~6 ad valorem tariff 从价关税
D%%@+3a additional allowance 额外免税额
(ibj~g?U, additional amount for unexpired risk 未过期风险的额外款额
+{dJGPoY]p additional assessable profit 补加应评税利润
W#sCvI@ additional assessment 补加评税
C =zc6C, additional commitment 额外承担
IQNvhl.{ additional commitment vote 额外承担拨款
UJ^MS4;I3 additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
H2oD0f| additional dependent parent allowance 供养父母额外免税额
agUdPl$e\ additional provision 额外拨款
1 h,m additional stamp duty 附加印花税
U0fr\ kM additional tax 补加税罚款；补加税款
t}x^*I$* Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
&++tp5 adjudged bankrupt 被裁定破产
2}xvM"k=k adjudicated bankrupt 裁定破产人
-hpC8YS adjudication fee 裁定费；评定印花税额手续费；评估契据费
KnxK9 adjudication of bankruptcy 裁定破产；宣告破产
:v o#( adjudication of insolvency 裁定无力偿还债务
ay`A Gr adjusted actual 经调整的实数；调整后的实数
*h4x`luJ adjusted current assets 经调整的流动资产；调整后的流动资产
XZH\HK)K-] adjusted figure 经调整的数字；调整后的数额
*)xjMTJ% adjusted liabilities 经调整的负债；调整后的负债
c6~<vV'} adjusted loss 经调整的亏损；调整后的亏损
K bM1b 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
kDWMget$ adjusted profit 经调整的利润；调整后的利润
/?_5!3K J adjusted surplus 经调整的盈余额；调整后的盈余额
JSu+ /rI1 adjusted value 经调整的价值；调整后的价值
rJ w
Ws adjustment 调整；修订；理算〔保险〕
zn2 Qp adjustment centre 调剂中心
e763 yd adjustment lag 调整过程的时间差距；调整时差
@*^%^ P adjustment mechanism 调整机制
^j *H adjustment of loss 亏损调整
[I2vg<my adjustment process 调整过程；调整程序
K6G+sBw[ adjustment range 调整幅度
B*&HQW *u administered exchange rate 受管制汇率
),5|Ves;t[ Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
9 `T 2 administration expenses 行政费用
e=sV>z> administration fee 手续费；行政费
?~=5 x administration in bankruptcy 破产管理
':#DROe! administration order 遗产管理令
K %.>o administrator 管理人；遗产管理人
LtVIvZi e administrator of the estate 遗产管理人
YES-,;ZQ' admission of debt 债项承认书
+~\ 1g^h admission of proof 接纳债权证明
&@fW6},iW advance 放贷款项；垫付款项；预支款项；预付款项
@~C
C$Y$ advance account 暂支帐目；预付款帐户
$VnPs !a advance compensation 预付补偿金
tf4cl zSTa advance from shareholder 股东垫款
\%Lj !\ advance pending reimbursement 预支以待日后付还
a,eJO ? ? advanced economy 先进经济体系
oz&RNB.K advancement 预付；预付财产
T 07 AH advances warrant 垫款令
[Y -3C47 advancing 贷出
K8 Hj)$E61 adverse balance 逆差
N?><%fra adverse exchange 逆汇
9" cyZO advertisement addressed to shareholders 在报章刊登的致股东通告
-7(,*1Tk advice for collection 托收通知书
Uc( z| advice of drawing 提款通知书；汇票通知书
7g-{ <d advice of payment 付款通知
rp,Us#>6 Advisory Committee [Securities and Futures Commission]
{-1N@*K 谘询委员会〔证券及期货事务监察委员会〕
f[Xsri Advisory Committee on Diversification 经济多元化谘询委员会
u xbL oE affidavit 誓章；遗产申报誓章
y1#*c$ O affidavit of no receipt 述明无收款的誓章
=h,J !0Y affiliate 联号；联营公司；附属公司
oq[r+E-]$@ affiliated company 附属公司；联号；联营公司
k%?qN,Cl affirmation [estate duty] 非宗教式宣誓〔遗产税〕
C=x70Y / affordability 负担能力
EL(B XJrx{ African Development Bank [AfDB] 非洲开发银行
V>& 1;n after-acquired property 事后取得的财产
[E)&dl_k after-hours dealing 市后交易
g4&f2D5 after-tax profit 税后盈利；税后利润；税后溢利
V?"1&m& E agency agreement 代理协议
g5lK&-yu] agency expenses 代理机构的开支
FB2{qG3 agency fee 代理费
o ]@'R<F(u Agency Law 《代理法》
lu;gmWz agent 代理人；承销人
9 e;8"rJ?C agent of company 公司代理人
+Ou<-EQV agent's fee 代理人费；经纪费
=55V<VI aggregate 总计；总数；总体数字
X/FR e[R aggregate amount 总款额；总额
,:%
h`P_ aggregate assets and liabilities 总体资产与负债
\|6Q]3 l aggregate at constant price 按固定价格计算的总体数字
8^!ib/@v" aggregate demand 总需求
E&>;a!0b] aggregate gross position 总持仓量
~(]'ah, aggregate limit 总限额
g=jB'h? aggregate of salaries tax 合计薪俸税
L'O=;C"f aggregate performance 总体表现；总体业绩
c3( 0BSv aggregate supply 总体供应
8=u88?Bh aggregate surplus 总盈余
J|C CTXT aggregate total 整体总额
lcXo> aggregate value 总值；合计价值
j-zWckT{ aggregated basis 合计基准
8i
Ew;I_ aggregated net chargeable income 合计应课税入息实额
r=# v@]z B aggregation 合并计算；合计；总和
(dP9`Na] aggregation of incomes of husband and wife 夫妇入息合并计算
r{wf;5d( aggregation of property 财产的总和
9Us'Q{CD agio 差价；贴水
4iY
<7l8 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》
.&.L@CRH Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
h9QQ8}g 《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》
WnhH]WY Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
Ict+|<f 《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》
Sg1 ,9[pb Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
5")BCA 《香港政府和大韩民国政府关于相互促进和保护投资协定》
c
6/lfgN agreement for a settlement 授产协议
S2?)Sb` agreement for assignment 转让协议
@%!Gj{ agreement for sale 售卖协议；买卖协议
([]\7}+8 agreement for sale and purchase 买卖协议
kfq<M7y agreement for the payment of interest 支付利息协议
|;R-q8 agreement for the repayment of money 还款协议
:Yn{:%p agreement of reinsurance 再保险协议
g_?bWm4br Agricultural Bank of China 中国农业银行
FYH ^axpp air passenger departure tax 飞机乘客离境税
Lbu,V X Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
~>$z1o&}. airport tax 机场税
^+Njz{rpG alcohol duty 酒精税
1pT/ `x alienation 让与；让渡；转让
lr$,=P` alimony 生活费；赡养费
-l{ wB" All Ordinaries Index [AOI] 所有普通股指数
ZWx4/G all risks 全险；综合险
(qDJgf4fgn All Sales Record for Stock Market 《股票市场成交报告》
l#a*w Allied Capital Resources Limited 新联财务有限公司
5K00z?kD2V all-items index [Consumer Price Index] 总指数〔消费物价指数〕
e r"gPW allocation letter 拨款信件
q,]57s allocation of fund 分配款项；预留款项
j 2 jUrl allocation of profit 利润分配；溢利分配
mWuhXY^Q allocation warrant 拨款令
\{1 Vjo allotment 分配；配股
6+Y@dJnPT allotment notice 股份配售通知；配股通知
]CgZt' h{ allotment of shares 股份分配
;h#CT#R2 allowable 可获宽免；免税的
+Q!Kj7EU/ allowable business loss 可扣除的营业亏损
[}y"rs`! allowable expenses 可扣税的支出
\?AA:U* allowance 免税额；津贴；备抵；准备金
%Z(lTvqG allowance for debts 债项的免税额
Y 4*?QBYA allowance for depreciation by wear and tear 耗损折旧免税额
#DcK{|ty allowance for funeral expenses 殡殓费的免税额
0vM,2:kf* allowance for inflation 为通货膨胀而预留的款项；通胀准备金
,@ t#)HV allowance for repairs and outgoings 修葺及支出方面的免税额
h3;RVtS allowance to debtor 给债务人的津贴
-ha[xM05 alteration of capital 资本更改
kYkck]| alternate trustee 候补受托人
\>4x7mF! amalgamation 合并
34~[dY ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
jce2lXMm ambit of charges 征税范围；收费范围
"`5BAv;u amended valuation 经修订的估值
Fi"TY^-E; American Commodities Exchange 美国商品交易所
5va ;Ol4 American Express Bank Limited 美国运通银行
DJHE6XJ
American Stock Exchange 美国证券交易所
|*zvaI(} amortization 摊销
uB 35CRd amount due from banks 存放银行同业的款项
U
KdCG.E9^ amount due from banks abroad 存放海外银行同业的款项
P87qUC amount due from holding companies 控股公司欠款
ow,=M%x"0 amount due from local banks 存放本港银行同业的款项
,U'E!?=:VS amount due to banks 银行同业的存款
Zh.[f+ l] amount due to banks abroad 海外银行同业的存款
p\M\mK amount due to holding companies 控股公司存款
- Tr*G4 amount due to local banks 本港银行同业的存款
"_e /O&-cH amount due to outport banks 外埠银行同业的存款
G-sA)WOF amount for note issue 发行纸币的款额
I` EgR?5 ` amount of bond 担保契据的款额
@KC;"u'C amount of consideration 代价款额
+jX.::UPm amount of contribution 供款数额
x)o`w"]al amount of indebtedness 负债款额
}4"T#
[n# amount of principal of the loan 贷款本金额
*7 >K" j amount of rates chargeable 应征差饷数额
l DhuL;9e amount of share capital 股本额
Iw) 'Yyg amount of sums assured 承保款额
Fs) m;C amount of variation 变动幅度
BA|*V[HBE amount of vote 拨款数额
"+J[7p}`@ amount payable 应付款额
*>p#/'_E amount receivable 应收款额
?]u=5gqUU Amsterdam Stock Exchange 阿姆斯特丹证券交易所
~eHu +pv analysis 分析
]AzDkKj ancillary risk 附属风险
>D/+04w annual account 周年帐目；周年帐目报表；年度决算；年结
6,;7iA] annual accounting date 年结日期
6H}8^'/u annual allowance 每年免税额；年积金；年度津贴；年津
yjxv D annual balance 年度余额
-|~tZuf annual disposable income 每年可动用收入
\4|o5, +(@ annual estimates 周年预算
p8Wik< '^ annual fee 年费
+=A53V[C annual general meeting 周年大会
",qJG]_ < annual growth rate 年增率；每年增长率
s0x;<si_ annual long-term supplement 长期个案每年补助金
APBe 76'3) annual pensionable emolument 可供计算退休金的年薪
Da"GYEC annual report 年报
byUstm6y Annual Report on the Consumer Price Index 《消费物价指数年报》
OJF41Z annual return 周年报表；周年申报表；每年报税表格
c/G]r |k Annual Return Rules 《周年报表规则》
i'bUX=JK annual review of consumer prices 每年消费物价回顾
:F`yAB3 annual roll-forward basis 逐年延展方式
qKd& d annual salary 年薪
m'i^BE annual statement 年度报表；年度决算表
mlD 1 o 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
60 z =bd] annuitant 年金受益人
S*-/#j annuity 年金
`<:D.9vO " annuity contract 年金合约
lP:ll])p2 annuity on human life 人寿年金
ry%Fs&V*> antecedent debt 先前的债项
JxM[LvVi ante-dated cheque 倒填日期支票
D~s
TQfWr anticipated expenditure 预期开支
q|+`ihut anticipated net profit 预期纯利
(\M&Q- xZ anticipated revenue 预期收入
D,H v(6({ anti-inflation measure 反通货膨胀措施
{b6$F[e anti-inflationary stance 反通货膨胀立场
eBW=bK~[VP apparent deficit 表面赤字
`fRp9o/ apparent financial solvency 表面偿债能力
<)
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N=oWIK<;- application for personal assessment 个人入息课税申请书
M[@=m[#a application of fund 资金应用
n rpxZA application to release as liquidator and to destruct the books of accounts and documents
8T#tB,<fFW 申请免除清盘人职务及毁灭帐簿与文件
FX#fh 2 appointed actuary 委任精算师
WI $MT6 appointed auditor 委任核数师；委任审计师
CI )89` appointed trustee 委任的受托人
U<*8KiI appointer 委任人
_26<}&]b* apportioned pro rata 按比例分摊
fv",4L apportionment 分配；分摊
:sY pZX1 Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
G-)Q*p{i| apportionment formula 分摊方程式
a\Ond#1p apportionment of estate duty 遗产税的分摊
z [I3k appraisal 估价；评估
cN5, \ I. appreciable growth 可观增长
[Ie;Jd>gG appreciable impact 显着影响
|aT&r pt appreciable increase 可观增长
,y+}0q-Ou appreciation 增值；升值
{Di()]/ appreciation against other currencies 相对其他货币升值
jx3 J$5 appreciation of the exchange value of Hong Kong dollar 港元汇值上升
'w8k*@cQ appreciation tax 增值税
ue5C
] appropriation 拨款；拨用；拨付
mct$.{~ appropriation account 拨款帐目
/2!Wy6 p Appropriation Bill 拨款法案
mP@< UjxI appropriation-in-aid system 补助拨款办法
.<< RI8A approved assets 核准资产
t R,&|?0 approved basket stock 认可一篮子证券
I wfJDJJ approved budget 核准预算
YQ&W w|xe approved charitable donation 认可慈善捐款
}'y=JV>l approved charitable institution 认可慈善机构
V5MLzW\8 approved currency 核准货币；认可货币
Gd:TM]rJ approved estimates 核准预算
I,*zZNv Ri approved estimates of expenditure 核准开支预算
LovVJ^TD0i approved overseas insurer 核准海外保险人
zJH#J=O approved overseas trust company 核准海外信托公司
Y -Zw' approved pooled investment fund 核准汇集投资基金
GI~JIXHTQ approved provident fund scheme 认可公积金计划
<Be:fnPX7 approved provision 核准拨款
X#bK.WN$ approved redeemable share 核准可赎回股份
vqC!Ajm approved regional stock 认可地区性证券
Y;X_E7U approved retirement scheme 认可退休金计划
|4J ;s7us approved subordinated loan 核准附属贷款
)O xsasn)M arbitrage 套戥；套汇；套利
M x/G^y O9 arbitrageur 套戥者；套汇者
T\(w} arbitrary amount 临时款项
jvI!BZ arrangement 措施；安排；协定
qHZ!~Kq,"' arrears 欠款
MY 8[)<q" arrears of pay 欠付薪酬
LFzL{rny!U arrears of revenue 逾期未收税款；逾期未收的帐项
%j.B/U$ articles of association 组织章程；组织细则；组织章程细则
A5UZ UU^ Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
|6cz r ascertainment of profit 确定利润
1BA/ $8G "Asia Clear" “亚洲结算系统”
X ]Aobtz Asia Commercial Bank Ltd. 亚洲商业银行有限公司
u<VR;p:y Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
F9Hxqa#1T Asian Development Fund [ADF] 亚洲发展基金
6.!aJJLN Asian dollar bond 亚洲美元债券
p;y\%i_ Asian dollar market 亚洲美元市场
#~_ZG% u Asian dollar rate 亚洲美元利率
}T)0:DF1, Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
c Y C@@? Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
o* fNY asked price 沽盘；喊价；索价；卖方报价
*%3%Zj,{ assessable income 应评税入息
#j+0jFu assessable loss 应评税亏损
{Rm N1'% assessable profit 应评税利润
#nD]G#>e
assessable value 应评税值
S'h{["P~
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j3Sz+kOf, assessed value 经评估价值
6UK}?+r~ assessment 评税；评定；估价；评税单
6h5,XcO4 assessment number 评税编号；估价编号
Rk8oshS+2 assessment of additional tax 补加税评税
nlq"OzcH04 assessment of performance 业绩评估；实绩评价
1ti9FQ Assessor 评税主任
R5,ISD
+s asset price bubbles 资产价格泡沫
nNEIwlj; asset-backed securities 具资产保证的证券
"PK`Ca@`v assets accretion 资产增值
'yw7|i2 assets and liabilities 资产与负债
zra zbHI assets betterment statement 资产递增表；资产改进表
1.U9EuI assets lending 实物放款；有抵押贷款
dsUt[z1w5 assets of the company passing on the death 死者去世时转移的公司资产
E dp%z"J;C assets pledged as security for liabilities 用作负债抵押的资产
a(s% 3"*Q assets portfolio 资产投资组合
a,YU)v^ assets price 资产价格
<5xlP:Cx assets quality 资产质素
@hG]Gs[,o assets realization 资产变现
t0"2S i assets refinancing arrangement 资产再集资安排
-s !cZ3 assets securitization 资产证券化
0sR +@\ assets situated outside Hong Kong 在香港以外地方的资产
<y! (X"n` assets stripping 削减资产；拆卖资产
H6vO}pq) r assets value 资产值
Rn d.<jz+Y assignee 承让人
Cu`uP[# ch assignment 转让；转让书；转让契
S_|VlI assignment of interest 权益转让
/hC'-6:]^ assignment of letters patent and trade mark 专利证书及商标转让
.!^}sp,E assignment of property 物业转让；物业转让书
EqjaD/6Y` assignment right 转让权
<0M 2qt8 assignor 转让人
AnD#k ] associate 有联系的人；有关连人士；相联者；合伙人；联系人
BM+>. Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
@krh <T6| associate member 附属会员
7A6: * associated body corporate 相联法人团体
upc-Qvk associated company 相联公司；联属公司
RX cfd-us associated corporation 相联法团
ebTwU]Nb Association of Chartered Certified Accountants [ACCA] [United Kingdom]
J^xIfV~ zt 公认会计师公会〔英国〕
vk K8D#K Association of Futures Exchange Brokers 香港期货经纪协会
/f Ui2[ y Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
Ce.*yO<- association of underwriters 承保人组织
0/~20 KD{s assumption of control 接管
8n~ o=" assurance 担保；保险；转易；转易书
loByT
p
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kWm[Lt at 19XX price 按一九ＸＸ年价格计算
1!"iN~ at a discount 按赔价计算；按贴水价格计算；打折扣
'6 zk> rN at a premium 按溢价计算；按升水价格计算
U_oei3QP at call 通知付款；按通知
)ipTm{ at constant market price 按固定市价计算
_ Y 8RP% at constant price 按固定价格计算
1_MaaA;ow" at cost 按成本计算
O@7={)6qc at current market price 按当时市价计算；按现时市价计算
m1{OaHxKh at current price 按当时价格计算；按现时价格计算
_fmOTz G at factor cost 按要素成本计算；按生产要素成本计算
b 8~7C4 at money-of-the-day price 按付款当日价格计算
*If ]f0?% at or better 按指定或较佳价位〔买卖指令〕
1_RN*M +# at par 按面值计算；平价
} :9UI at sight 见票即付
3 +tr_psH at the close 按收市盘
Y. 1dk at the opening 按开市盘
&br_opNi attestation 见证；见证条款
.~Y%
AI at-the-money option 平价期权
Ks F kC= attorney 受权人；受托代表人
,mm9X\ ' attornment 新拥有人承认书
,.-85isco attributable profit 可归属利润
c,FhI~>R attributable share value 可归属股份价值
jQRl-[n Auckland Stock Exchange 奥克兰证券交易所
OdHl)"# auction 拍卖
>X0c:p Pu auctioneer 拍卖商
yr, Oq~e audit 审计；核数
rwCjNky! Audit Commission 审计署
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CC1Y Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
GJ P\vsaQ 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〕
$,DX^I%! audit review 帐目审查
<F#/wU^9 Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
\r^*4P,, audited account 审计帐目；经审计的帐目
C
Y K W4 audited annual account 经审计的周年帐目
ppXt8G3% x audited balance sheet 经审计的资产负债表
g4CdzN~ auditor 核数师；核数主任；审计师
M-+pYv#&P auditor's certificate 核数师证明书；审计师证明书
&XH{,fv $ auditor's report 核数师报告；审计师报告
W
y%'<f Aussie bond 澳元债券
u[yUUYe austerity budget 紧缩预算
vddh 2G Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
?~fuMy B Australia All Ordinaries Index 澳洲所有普通股票指数
J2P5< Australian Dollar [AUD] 澳元
Ii4lwZnz Australian Options Market 澳大利亚期权市场
N,Ys}qP Australian Securities Commission 澳洲证券事务监察委员会
WeqQw?- Australian Society of Certified Practising Accountants 澳洲执业会计师公会
a eo/4 Australian Stock Exchange 澳大利亚证券交易所
" J(7fL$! Austrian Schilling [ATS] 奥地利先令
+5C*i@v authentication 认证；鉴证
(y;8izp9! authority to purchase 委托购买证；委购书
'.&z y# authorization 认可；核准；授权；授权书
~.'NG?
%7P authorization by direction 指示授权
is,r: authorization by instruction 指令授权
yg-uL48q authorization by warrant 令状授权
{2,OK=XM| authorization of unit trust 单位信托的认可
KN"V(<!)~ authorized agent 指定代理人
cr_Q,* authorized capital 法定资本
!` -/E']/ authorized clerk 出市员
}\oy?_8~ authorized dealer 认可交易商
!ENb \'>J> authorized financial institution 认可财务机构
R0v5mD$:G authorized fund 认可基金
_Xn[G >1 authorized fund house 获授权的基金公司；认可基金公司
38hA g uZX authorized institution 认可机构
8}0O @ wq authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
Y=#g_(4* authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
2Hp#~cE+. authorized insurer 获授权保险人；获认可承保人
/o19/Pvwm authorized investment 特准投资项目
C$1}c[ authorized person 获授权人
@p KQ}? authorized representative 获授权代表
v!pT!(h4 authorized share capital 法定股本
9rn[46s` automated quotation system 自动报价系统
[foZO&+! Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
W& U
Nk, 自动交易系统〔香港期货交易所有限公司〕
p6yC1\U!o automatic adjustment mechanism 自动调整机制
wE R>a ( automatic adjustment system 自动调整系统
#.(6.Li Automatic Clearing House 自动票据交换所
`.FvuwP automatic exchange rates accumulation system 自动化汇率累集系统
_:,:U[@Vz Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
'j)xryw automatic teller machine [ATM] 自动柜员机
wv 2 autopay 自动转帐
eoS8e$} available assets 可用资产
^+JpI*, available fiscal reserve 现存财政储备
<.0 -K_ available profit 可用利润
24)3^1P\V Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
['MG/FKuv average 平均；平均数；海损
T
#&9| average basic salary 平均基本薪金
n+M:0{Y| average consumer expenditure 平均消费开支；一般消费开支
m"~^-mJ- average cost 平均成本
>5&'_ average cost of land production 增辟土地平均成本
!79^M average daily turnover 平均每日成交额
@ N,EoSb : average daily wage rate 平均每日工资率
gp:,DC?( average expenditure pattern 平均开支模式
SS Kn7` average growth rate 平均增长率
F#X&Tb{ average net fixed assets 固定资产平均净值
{q%wr* average of relatives 相对价格平均数
z O average price 平均价格
'b#`8k~> average propensity to consume 平均消费倾向；一般消费倾向
0Ii*
"?s average propensity to save 平均储蓄倾向；一般储蓄倾向
YK/?~p9: average rate 平均率
OAMsqeWYA average revenue 平均收入；平均收益
i2SR.{& average stock 平均库存；平均存货
C`z[25o average yearly rent 平均年租
/vi> @ a avoidance of double taxation 避免双重课税
l+'@y (}Q avoidance of tax 避税
