A:
T+RZ A share Ａ股；甲类股份
agd)ag4"[u abatement of tax 减税；减扣免税额
i ~& c| ABN AMRO Bank N.V. 荷兰银行
r(}nhU Q%E above-the-line expenditure 线上项目支出；经常预算支出
m1.B\~S3 above-the-line receipt 线上项目收入；经常预算收入
y67uH4&Vm ABSA Asia Limited 南非联合亚洲有限公司
dALK0U absolute change 绝对数值变更
[U_[</L7 absolute expenditure 实际开支
l_v*7d absolute guideline figure 绝对准则数字
98*x 'Wp absolute interest 绝对权益
CtT~0 Y| absolute order of discharge 绝对破产解除令
CW:gEm+ absolute profit margin 绝对利润幅度
DMkhbo&+ absolute value 实值；绝对值
Ny gI67 absolutely vested interest 绝对既得权益
IM ad$AKc absorbed cost 已吸收成本；已分摊成本
"E>t,
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Y&,r Ta absorption rate 吸收率；摊配率；分摊率
i<u9:W ACB Finance Limited 亚洲商业财务有限公司
n9 fk,3 acceptable form of reciprocity 合理的互惠条件
\>)f5 gV@ acceptable rate 适当利率；适当汇率
7Qh_8M acceptance agreement 承兑协议
vF>gU_gz. acceptance for honour 参加承兑
<lOaor
c acceptor 承兑人；接受人；受票人
m1e b8yX acceptor for honour 参加承兑人
Z 5>V{ o accident insurance 意外保险
/S/aUvN Accident Insurance Association of Hong Kong 香港意外保险公会
6;JP76PD accident insurance scheme 意外保险计划
@\~tHJ?hQd accident year basis 意外年度基准
/{DaPqRa accommodation 通融；贷款
,U%=rfB~ accommodation bill 通融票据；空头票据
0 [i+ accommodation party 汇票代发人
+a] j[# account balance 帐户余额；帐户结余
l^,qO3ES account book 帐簿
[EGx account collected in advance 预收款项
?
: m d account current book 往来帐簿
$WN G07]tU account of after-acquired property 事后取得的财产报告
NV#')+Ba account of defaulter 拖欠帐目
9- G b"hr account payable 应付帐款
-]QguZE account payee only [A/C payee only] 只可转帐；存入收款人帐户
k2OM="Ei} account receivable 应收帐款
bp Ml =_ account receivable report 应收帐款报表
hrT%XJl account statement 结单；帐单；会计财务报表
o
PaZ account title 帐户名称；会计科目
0IFlEe[># accountant's report 会计师报告
0l1.O2 - Accountant's Report Rules 会计师报告规则
lzoeST accounting and auditing procedure 会计与审计程序；会计与核数程序
qsvpW%?aE Accounting Arrangements 《会计安排》
3`rIV*&_{ accounting basis 会计基础
~BQV]BJ7 accounting by Official Receiver 破产管理署署长呈交的帐目
E&9!1!B Accounting Circular 《会计通告》
qwP $~Bj accounting class 会计类别
#gI&lO*\gr accounting date 记帐日期；会计结算日期
F 8 ?uQP8 accounting for money 款项核算
(!ZV9S Accounting Officer 会计主任
l O_c/o$ accounting period 会计报告期；会计期
w^ U}| h" accounting policy 会计政策；会计方针
{WKOJG+. accounting practice 会计惯例
_iq2([Bp L accounting principle 会计准则
vu ?3$ accounting record 会计记录
X/wmKi accounting report 会计报告
m8u=u4z(" Accounting Services Branch [Treasury] 会计事务部〔库务署〕
0 8O7F Accounting Society of China 中国会计学会
r!~(R+,c accounting statement 会计报表
Lxz accounting system 会计制度；会计系统
~xE=mg4le accounting transaction 会计事项；帐务交易
-HN%B?}. x accounting treatment 会计处理
5=m3J !? accounting year 会计年度
)+*{Y$/U accretion 增值；添加
\ boL`X accrual 应计项目；应累算数目
U81;7L8 accrual basis 应计制；权责发生制
363cuRP accrual basis accounting 应计制会计；权责发生制会计
aSTFcz" accrue 应累算；应计
r/^tzH's accrued benefit 应累算利益
hMz&JJ&B accrued charges 应计费用
;fj9 n- accrued cumulative preference share dividend 应累算的累积优先股股息
2H3 (HZv accrued expenses 应累算费用
|&Au6 3 accrued interest payable 应付利息；应计未付利息
BL0 |\&*1 accrued interest receivable 应收利息；应计未收利息
?LR"hZ> accrued right 累算权益
^J0zXe -d accruing profit 应累算的利润
k3C"
accumulated fiscal reserve 累积财政储备
T 6 , V accumulated profit 累积利润；滚存溢利
@c0n2 Xcr accumulated reserve 累积储备
pK<%<dIc accumulation of surplus income 累积收益盈余
6#fOCr ;f7 acquired assets 既得资产
r7 RU"H:j8 acquisition 收购；购置；取得
\m%J`{Mt acquisition cost 购置成本
Uld_X\;Q4 acquisition expenses 购置费用
ot]>}[
acquisition of 100% interest 收购全部股权
xJ N |w\& acquisition of control 取得控制权
32s5-.{c/f acquisition of fixed assets 购置固定资产
Y:rJK|m acquisition of shell “买壳”
)-)ss"\+Ju acquisition price 收购价
692Rw}/ act of God 天灾
k?o^5@b/ acting partner 执事合伙人
-g9^0V`G active market 买卖活跃的市场；交投畅旺的市场；旺市
^@ M [t< active partner 积极参与的合伙人
f V*}c ` active trading 交投活跃
^=Q8 ]W_* actual circulation 实际流通
Z@;jIH4 ( actual cost 实际成本
O >nK ,. actual expenditure 实际开支；实际支出
)\0Ug7]? actual income 实际入息；实际收入；实际收益
_ y iR h: actual market 现货市场
} /[_ actual price 现货价；实际价格
t'dHCp} actual profit 实际利润
?]s%(R,B5 actual quotation 实盘；实际价位；实际报价
G(:s-x ig6 actual year basis 按实际年度计算
f3/SO+Me} actuals 实货
hyJ
ded&D actuarial investigation 精算调查
Y||yzJdC actuarial principle 精算原则
tCuN?_ UG actuarial report 精算师报告
L[CU Actuarial Society of Hong Kong 香港精算学会
@c6"RHG9 actuarial valuation 精算师估值
0[V&8\S~'T actuary 精算师
m$7x#8gF
ad referendum agreement 暂定协议；有待覆核的协定
l#X=]xQf ad valorem duty 从价税；按值征税
$7msL#E7 ad valorem duty system 从价税制
jK\V|5k ad valorem fee 从价费
AF6d#Klog ad valorem tariff 从价关税
h9w@oRp`~ additional allowance 额外免税额
F9Ifw><XM additional amount for unexpired risk 未过期风险的额外款额
KYnW7|* additional assessable profit 补加应评税利润
=''mpIg( additional assessment 补加评税
~!8%_J _ additional commitment 额外承担
K?5B>dv@A additional commitment vote 额外承担拨款
B*- ToXQQr additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
xIS\4]F?r additional dependent parent allowance 供养父母额外免税额
]cx" additional provision 额外拨款
V<7R_}^_7 additional stamp duty 附加印花税
=#OHxM additional tax 补加税罚款；补加税款
4$0jz' Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
N90\]dFmy adjudged bankrupt 被裁定破产
(! xg$Kz@ adjudicated bankrupt 裁定破产人
`V]egdO adjudication fee 裁定费；评定印花税额手续费；评估契据费
i0,%}{` adjudication of bankruptcy 裁定破产；宣告破产
aeG#:
Ln+{ adjudication of insolvency 裁定无力偿还债务
% MfGVx}nG adjusted actual 经调整的实数；调整后的实数
4( ` 2# adjusted current assets 经调整的流动资产；调整后的流动资产
DCEvr " ( adjusted figure 经调整的数字；调整后的数额
E9yFREvQc adjusted liabilities 经调整的负债；调整后的负债
B] A 5n8< adjusted loss 经调整的亏损；调整后的亏损
V pug"aR&_ adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
Y&?|k'7 adjusted profit 经调整的利润；调整后的利润
Fv?R\`52u adjusted surplus 经调整的盈余额；调整后的盈余额
j#*asGdp#J adjusted value 经调整的价值；调整后的价值
Gl?P.BCW.& adjustment 调整；修订；理算〔保险〕
)z]q"s5 Y adjustment centre 调剂中心
S/@dkH I' adjustment lag 调整过程的时间差距；调整时差
fOqS|1rC adjustment mechanism 调整机制
Ft3N#!ubl adjustment of loss 亏损调整
/Nj:!!
AN adjustment process 调整过程；调整程序
uvu **s adjustment range 调整幅度
N oX_? administered exchange rate 受管制汇率
*k3 d^9o# Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
+zFV~ ]b administration expenses 行政费用
ATYQ6E[{MV administration fee 手续费；行政费
o9U0kI=W administration in bankruptcy 破产管理
p/\$P= administration order 遗产管理令
OmT Z-*N administrator 管理人；遗产管理人
d8Q_6(Ar| administrator of the estate 遗产管理人
R$!;J?SS admission of debt 债项承认书
f_i"/xC-/ admission of proof 接纳债权证明
iF#}t(CrH advance 放贷款项；垫付款项；预支款项；预付款项
jSeA %Te advance account 暂支帐目；预付款帐户
&%f ]-=~ advance compensation 预付补偿金
m
wRL zN advance from shareholder 股东垫款
[81k4kU advance pending reimbursement 预支以待日后付还
Z T|E1[Q advanced economy 先进经济体系
ZpWG advancement 预付；预付财产
kw1PIuz4& advances warrant 垫款令
[kn`~hI advancing 贷出
s V{[~U,| adverse balance 逆差
9C`Fd S adverse exchange 逆汇
w3 B*%x) advertisement addressed to shareholders 在报章刊登的致股东通告
,V |>nkQ advice for collection 托收通知书
X hTp'2,] advice of drawing 提款通知书；汇票通知书
Ag}>gbz ~G advice of payment 付款通知
b-~Gt ]%>m Advisory Committee [Securities and Futures Commission]
yyBfLPXZ 谘询委员会〔证券及期货事务监察委员会〕
s8 3_Bd Advisory Committee on Diversification 经济多元化谘询委员会
_ H%ylAt1j affidavit 誓章；遗产申报誓章
rTK/WZs8 affidavit of no receipt 述明无收款的誓章
fr:RiOPn affiliate 联号；联营公司；附属公司
( R Ttz affiliated company 附属公司；联号；联营公司
Cee?%NaTS affirmation [estate duty] 非宗教式宣誓〔遗产税〕
HnU}Lhjzj affordability 负担能力
|J~;yO SD African Development Bank [AfDB] 非洲开发银行
C8a Yg after-acquired property 事后取得的财产
*mq+w & after-hours dealing 市后交易
| } .Y&1@U after-tax profit 税后盈利；税后利润；税后溢利
1C'lT,twl agency agreement 代理协议
:)%Vah u agency expenses 代理机构的开支
N}zQ)]xz+r agency fee 代理费
"r.pU(uxt Agency Law 《代理法》
-pcYhLIn agent 代理人；承销人
Vb0hlJb agent of company 公司代理人
J[]YG+r agent's fee 代理人费；经纪费
| >VDMezy aggregate 总计；总数；总体数字
]< TgBo| aggregate amount 总款额；总额
nj
#Ab aggregate assets and liabilities 总体资产与负债
t'FY*|xk aggregate at constant price 按固定价格计算的总体数字
6g( 2 O[n. aggregate demand 总需求
(hdP(U77 aggregate gross position 总持仓量
D4;V8(w=# aggregate limit 总限额
1R1J/Z*V/ aggregate of salaries tax 合计薪俸税
IjJ3./L!5 aggregate performance 总体表现；总体业绩
+KXg&A/^ aggregate supply 总体供应
G^j/8 e aggregate surplus 总盈余
b pExYyt aggregate total 整体总额
\jZvP`.2 aggregate value 总值；合计价值
D|6p r C%/ aggregated basis 合计基准
+'Tr>2V aggregated net chargeable income 合计应课税入息实额
H4Pj 3' aggregation 合并计算；合计；总和
Hi <{c aggregation of incomes of husband and wife 夫妇入息合并计算
MS><7lk- aggregation of property 财产的总和
r|6S&Ia> agio 差价；贴水
d%5QEVV 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》
`'.u$IBW Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
'mG[#M/Y 《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》
~h tV*R Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
om9fg66 《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》
-=5 z&)
X Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
vvFXdHP 《香港政府和大韩民国政府关于相互促进和保护投资协定》
.6f
%"E, agreement for a settlement 授产协议
= w_y<V4 agreement for assignment 转让协议
q-X)tH_+w@ agreement for sale 售卖协议；买卖协议
:C_\.pA agreement for sale and purchase 买卖协议
O0';j!?X agreement for the payment of interest 支付利息协议
* t{A=Wk agreement for the repayment of money 还款协议
Y)g<> }F agreement of reinsurance 再保险协议
ub0]nov Agricultural Bank of China 中国农业银行
,/ly|Dv air passenger departure tax 飞机乘客离境税
vw>O;u.]B Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
3m airport tax 机场税
P ;PS+S9 alcohol duty 酒精税
<eI7xifD alienation 让与；让渡；转让
e*Sv}4e=. alimony 生活费；赡养费
lm o>z'< All Ordinaries Index [AOI] 所有普通股指数
<s)+V6 \E all risks 全险；综合险
d&P XJ
All Sales Record for Stock Market 《股票市场成交报告》
+#A >[,U Allied Capital Resources Limited 新联财务有限公司
G*3O5m all-items index [Consumer Price Index] 总指数〔消费物价指数〕
;WO /xA-# allocation letter 拨款信件
q --NLm@; allocation of fund 分配款项；预留款项
&5)Kg%r allocation of profit 利润分配；溢利分配
uhbo/7d'7 allocation warrant 拨款令
0^?(;AK allotment 分配；配股
6 80i?=z allotment notice 股份配售通知；配股通知
yf2U-s allotment of shares 股份分配
<RKh%4#~ allowable 可获宽免；免税的
$DJp|(8 allowable business loss 可扣除的营业亏损
$._p !, < allowable expenses 可扣税的支出
#]q<fhJhr$ allowance 免税额；津贴；备抵；准备金
)PVX)2P_C allowance for debts 债项的免税额
A d=NJhzl allowance for depreciation by wear and tear 耗损折旧免税额
=X2 Ieb allowance for funeral expenses 殡殓费的免税额
?9i
7 w1` allowance for inflation 为通货膨胀而预留的款项；通胀准备金
M#I G q allowance for repairs and outgoings 修葺及支出方面的免税额
gmJiKuAL5 allowance to debtor 给债务人的津贴
66,?f<b alteration of capital 资本更改
g0 \c alternate trustee 候补受托人
"|gNNmr amalgamation 合并
bP`yLz ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
1X.5cl?V ambit of charges 征税范围；收费范围
@D[jUC$E amended valuation 经修订的估值
9mIq9rQ|* American Commodities Exchange 美国商品交易所
vHCz_ FV American Express Bank Limited 美国运通银行
f5IO<(:E^ American Stock Exchange 美国证券交易所
q %]0%S? amortization 摊销
!rlN|HB amount due from banks 存放银行同业的款项
MW &iNioX amount due from banks abroad 存放海外银行同业的款项
3gQQ,V.. amount due from holding companies 控股公司欠款
'3 xv QFg amount due from local banks 存放本港银行同业的款项
s_y Y,Z: amount due to banks 银行同业的存款
(x2I*<7 P amount due to banks abroad 海外银行同业的存款
M~t S
* amount due to holding companies 控股公司存款
3l0x~ amount due to local banks 本港银行同业的存款
#*:y2W%H amount due to outport banks 外埠银行同业的存款
40<ifz[7 amount for note issue 发行纸币的款额
{a- p/\U amount of bond 担保契据的款额
I
$ !Y amount of consideration 代价款额
{0WLY@7 2? amount of contribution 供款数额
~9#\+[ d_ amount of indebtedness 负债款额
B9`nV.a amount of principal of the loan 贷款本金额
Cp7 EJr~ amount of rates chargeable 应征差饷数额
dW
Y0 amount of share capital 股本额
-8X* (7 amount of sums assured 承保款额
&]iX>m. amount of variation 变动幅度
[~,~ e
amount of vote 拨款数额
):E4qlB amount payable 应付款额
/ Li?;H amount receivable 应收款额
*`YR-+0 Amsterdam Stock Exchange 阿姆斯特丹证券交易所
O: "gJ4D analysis 分析
P^#<h"Ht ancillary risk 附属风险
3de<H =H' annual account 周年帐目；周年帐目报表；年度决算；年结
Ouc=4'$- annual accounting date 年结日期
.-T^ S"`d| annual allowance 每年免税额；年积金；年度津贴；年津
c~[L ;_ annual balance 年度余额
W] {mEB annual disposable income 每年可动用收入
T52A}vf4 annual estimates 周年预算
w+(bkqz] annual fee 年费
'z0@| a annual general meeting 周年大会
WBLfxr annual growth rate 年增率；每年增长率
,.6Hh'^65^ annual long-term supplement 长期个案每年补助金
SxcNr5F annual pensionable emolument 可供计算退休金的年薪
m!L&_ Z|j annual report 年报
# kl?ww U Annual Report on the Consumer Price Index 《消费物价指数年报》
eL[BH8l annual return 周年报表；周年申报表；每年报税表格
@ 6w\q?.s Annual Return Rules 《周年报表规则》
P#-Ye<V~J( annual review of consumer prices 每年消费物价回顾
Ufd{.o[{- annual roll-forward basis 逐年延展方式
(E )@@p7,: annual salary 年薪
hdJW#,xq annual statement 年度报表；年度决算表
gF+Uj( d 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
yyb8l l?@a annuitant 年金受益人
ORHs1/L`j annuity 年金
gTcLS|& H annuity contract 年金合约
FWcE\;%yVg annuity on human life 人寿年金
*U|K~dl]K antecedent debt 先前的债项
o Mk6ZzZ,> ante-dated cheque 倒填日期支票
8%q:lI anticipated expenditure 预期开支
-\xNuU anticipated net profit 预期纯利
\tH^w@j47 anticipated revenue 预期收入
")LcB' C anti-inflation measure 反通货膨胀措施
97;`R[^ J anti-inflationary stance 反通货膨胀立场
N#
$ob 9 apparent deficit 表面赤字
'r3yFoP} apparent financial solvency 表面偿债能力
|tF:]jnIt apparent partner 表面合伙人
da <B6! application for personal assessment 个人入息课税申请书
] }XsP application of fund 资金应用
6V)P4ao application to release as liquidator and to destruct the books of accounts and documents
o| FjNL 申请免除清盘人职务及毁灭帐簿与文件
FY1
>{Bn appointed actuary 委任精算师
|Xz-rgkQ appointed auditor 委任核数师；委任审计师
C.`C T7 appointed trustee 委任的受托人
vJTdZ p appointer 委任人
3 VNYDY`> apportioned pro rata 按比例分摊
%<c2jvn+k apportionment 分配；分摊
&p|+K
XIf Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
6Q\0 v apportionment formula 分摊方程式
eW%Ce f apportionment of estate duty 遗产税的分摊
W>$2 BsO appraisal 估价；评估
KU:RS+,e; appreciable growth 可观增长
>G ` Uc&= appreciable impact 显着影响
W.u+ R?a= appreciable increase 可观增长
n$]7 8\C appreciation 增值；升值
R|4a9 G appreciation against other currencies 相对其他货币升值
o3C7JG appreciation of the exchange value of Hong Kong dollar 港元汇值上升
C]/]ot0%t appreciation tax 增值税
D XFU~J* appropriation 拨款；拨用；拨付
qaE>]) appropriation account 拨款帐目
J)7m::%I Appropriation Bill 拨款法案
EyU 5r$G appropriation-in-aid system 补助拨款办法
Bgw =((p approved assets 核准资产
VS.~gHx approved basket stock 认可一篮子证券
", &^ f approved budget 核准预算
7T7
A[A\ approved charitable donation 认可慈善捐款
oW[];r approved charitable institution 认可慈善机构
,_+Gb approved currency 核准货币；认可货币
y^OT0mZkg approved estimates 核准预算
jTSN`R9@ approved estimates of expenditure 核准开支预算
b3j?@31AD approved overseas insurer 核准海外保险人
Ghlb Ya approved overseas trust company 核准海外信托公司
@q(sig00nr approved pooled investment fund 核准汇集投资基金
*yX5g,52-| approved provident fund scheme 认可公积金计划
}o9fpo| approved provision 核准拨款
z?Hi
u6c- approved redeemable share 核准可赎回股份
R%%Uw %` approved regional stock 认可地区性证券
&7-ENg9 [ approved retirement scheme 认可退休金计划
dUvgFOy|P approved subordinated loan 核准附属贷款
EU5^"\ arbitrage 套戥；套汇；套利
/- Fv C^Fj arbitrageur 套戥者；套汇者
`eo$o! arbitrary amount 临时款项
g]$e-X@k arrangement 措施；安排；协定
u)X] ]6YJ arrears 欠款
Q
L 1e arrears of pay 欠付薪酬
L <QjkFj arrears of revenue 逾期未收税款；逾期未收的帐项
o&U'zaj articles of association 组织章程；组织细则；组织章程细则
s@$SM,tnn Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
2%{(BT6 ascertainment of profit 确定利润
gRsV -qS "Asia Clear" “亚洲结算系统”
r*F^8_YMK Asia Commercial Bank Ltd. 亚洲商业银行有限公司
/s~(? =qYH Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
G~ONHXL Asian Development Fund [ADF] 亚洲发展基金
c*!x dK Asian dollar bond 亚洲美元债券
\Bvy~UeE)> Asian dollar market 亚洲美元市场
j tH> &O Asian dollar rate 亚洲美元利率
f,(@K% Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
.wpp)M.w;H Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
&_1x-@oI2: asked price 沽盘；喊价；索价；卖方报价
fD* ?JzVY assessable income 应评税入息
lj US-6 assessable loss 应评税亏损
0Yo(pW,k assessable profit 应评税利润
Tfytc$ aQ assessable value 应评税值
O>c2*9PM assessed profit 估定利润
zcE` .)y assessed value 经评估价值
yhsbso,5 a assessment 评税；评定；估价；评税单
b/]@G05> > assessment number 评税编号；估价编号
D:56>%y@ assessment of additional tax 补加税评税
qDK\MQ! assessment of performance 业绩评估；实绩评价
m=#< Assessor 评税主任
X[E!q$ag asset price bubbles 资产价格泡沫
QUb#84 asset-backed securities 具资产保证的证券
1 i=p5,| assets accretion 资产增值
5T-CAkR{n assets and liabilities 资产与负债
3d;w\#? L; assets betterment statement 资产递增表；资产改进表
hmES@^n!_ assets lending 实物放款；有抵押贷款
VthM`~3 assets of the company passing on the death 死者去世时转移的公司资产
k%K\~U8" assets pledged as security for liabilities 用作负债抵押的资产
aSM S uX8 assets portfolio 资产投资组合
;/~%D( assets price 资产价格
OlcWptM$ assets quality 资产质素
cHw-; assets realization 资产变现
BnPL>11Y assets refinancing arrangement 资产再集资安排
dMDSyd <( assets securitization 资产证券化
U v|^k8( assets situated outside Hong Kong 在香港以外地方的资产
V5up/ 6b,1 assets stripping 削减资产；拆卖资产
gMB/ ~g5b0 assets value 资产值
[W--%=Ou assignee 承让人
fK 1^fzV assignment 转让；转让书；转让契
$[HpY)MSRw assignment of interest 权益转让
|>Wi5h{6X assignment of letters patent and trade mark 专利证书及商标转让
rT!9{uK assignment of property 物业转让；物业转让书
k}908%w assignment right 转让权
gH[lpRu|7 assignor 转让人
W}.p, d associate 有联系的人；有关连人士；相联者；合伙人；联系人
tg%C>O Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
kOLS<>. associate member 附属会员
1+NmiGKg associated body corporate 相联法人团体
vE^h }~5U associated company 相联公司；联属公司
/1 [}G ! associated corporation 相联法团
D5o+ 0R Association of Chartered Certified Accountants [ACCA] [United Kingdom]
l}U~I
3}). 公认会计师公会〔英国〕
Hsd|ka$x> Association of Futures Exchange Brokers 香港期货经纪协会
+?4*,8Tmmz Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
6E)u u; 8 association of underwriters 承保人组织
zLJ:U`uh\ assumption of control 接管
FFD*e-i assurance 担保；保险；转易；转易书
9RCB$Ka6X assurance of interest 权益的转易
< -@, at 19XX price 按一九ＸＸ年价格计算
- eSPoZ at a discount 按赔价计算；按贴水价格计算；打折扣
Bd N {[2 at a premium 按溢价计算；按升水价格计算
[[.&, 6 at call 通知付款；按通知
/ze_{{o at constant market price 按固定市价计算
5JXzfc9rL at constant price 按固定价格计算
C+Fh$ at cost 按成本计算
b 3CspBgC at current market price 按当时市价计算；按现时市价计算
gMoy y at current price 按当时价格计算；按现时价格计算
Gdc ~Lh at factor cost 按要素成本计算；按生产要素成本计算
s)`1Rf at money-of-the-day price 按付款当日价格计算
eNlF2M at or better 按指定或较佳价位〔买卖指令〕
*`QdkVER at par 按面值计算；平价
],fwZd[t at sight 见票即付
Nd]%ati? at the close 按收市盘
g-{<v4 NGI at the opening 按开市盘
@wAr[. lZ attestation 见证；见证条款
2yCd :wg at-the-money option 平价期权
>? A `C!i attorney 受权人；受托代表人
RT_Pd\(qD attornment 新拥有人承认书
MK!]y8+Z attributable profit 可归属利润
x1 &b@u attributable share value 可归属股份价值
;s!ns N Auckland Stock Exchange 奥克兰证券交易所
h q & auction 拍卖
m_PrasZ> auctioneer 拍卖商
`|ck5DZT5L audit 审计；核数
X T)hPwg. Audit Commission 审计署
8wH41v67F Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
q!9 v}R3( 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〕
f@xfb
ie ! audit review 帐目审查
2A18hP`^ Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
0D]Yz`n3 audited account 审计帐目；经审计的帐目
sgb+@&}9n audited annual account 经审计的周年帐目
u;'<- _ audited balance sheet 经审计的资产负债表
w Ycz\uV auditor 核数师；核数主任；审计师
u`H@Q&(^wa auditor's certificate 核数师证明书；审计师证明书
6GrMcI@hS auditor's report 核数师报告；审计师报告
l]58P Aussie bond 澳元债券
ym,Ot 1 austerity budget 紧缩预算
mSfkyw. Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
0F0(]7g^ Australia All Ordinaries Index 澳洲所有普通股票指数
65 e
Wu=T Australian Dollar [AUD] 澳元
L_zmU_zD Australian Options Market 澳大利亚期权市场
]Buk9LT e Australian Securities Commission 澳洲证券事务监察委员会
,h(f\h(9 Australian Society of Certified Practising Accountants 澳洲执业会计师公会
w]5f3CIm Australian Stock Exchange 澳大利亚证券交易所
(=3& 8$ Austrian Schilling [ATS] 奥地利先令
OS h mrz28 authentication 认证；鉴证
:]z-Rz authority to purchase 委托购买证；委购书
tx&U "] authorization 认可；核准；授权；授权书
@2Y]p.$q authorization by direction 指示授权
!y2h`ZAZ authorization by instruction 指令授权
(.nJT"& authorization by warrant 令状授权
H7XxME authorization of unit trust 单位信托的认可
5SWX v+ authorized agent 指定代理人
4uAb
LSh9 authorized capital 法定资本
E#X!*q& authorized clerk 出市员
g2b4 ia!L authorized dealer 认可交易商
&= yqWW? authorized financial institution 认可财务机构
-_f0AfU/a authorized fund 认可基金
Ckl]fy@D} authorized fund house 获授权的基金公司；认可基金公司
+ so o2cb authorized institution 认可机构
YrcC " authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
YU \t+/b authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
uKAHJ$% authorized insurer 获授权保险人；获认可承保人
E|A_|FS&% authorized investment 特准投资项目
T+{ 'W authorized person 获授权人
xXh]z | authorized representative 获授权代表
?(L? X&)v authorized share capital 法定股本
jnLu| W& automated quotation system 自动报价系统
Yiw^@T\H` Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
I$qtf Gr 自动交易系统〔香港期货交易所有限公司〕
zs^\z Cb8 automatic adjustment mechanism 自动调整机制
cFNtY~(b automatic adjustment system 自动调整系统
xu pdjT%4 Automatic Clearing House 自动票据交换所
KUn5S&eB automatic exchange rates accumulation system 自动化汇率累集系统
/(L1!BPP9m Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
uRcuy /CY automatic teller machine [ATM] 自动柜员机
z+B autopay 自动转帐
Y G+ Yb{^" available assets 可用资产
qpH-P8V available fiscal reserve 现存财政储备
Xwq2;Bq available profit 可用利润
Rl!WH%;c[X Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
}z 2 -|"H average 平均；平均数；海损
oDDH;Q"M( average basic salary 平均基本薪金
6Kc7@oO~ average consumer expenditure 平均消费开支；一般消费开支
VrL>0d&d average cost 平均成本
",@g average cost of land production 增辟土地平均成本
_4#psxl[M average daily turnover 平均每日成交额
o;P ;=< average daily wage rate 平均每日工资率
J)& +y;. average expenditure pattern 平均开支模式
vPq\reKe average growth rate 平均增长率
lGgKzi9VD average net fixed assets 固定资产平均净值
13@| {H CB average of relatives 相对价格平均数
@G{DOxE* average price 平均价格
&otgN<H9 average propensity to consume 平均消费倾向；一般消费倾向
bg. KkJMrR average propensity to save 平均储蓄倾向；一般储蓄倾向
'bO? =+c average rate 平均率
9r*T3=u.S average revenue 平均收入；平均收益
[uV/ Ra*g average stock 平均库存；平均存货
7Zn Q] ?
average yearly rent 平均年租
B{KD ] avoidance of double taxation 避免双重课税
wZb@VG}% avoidance of tax 避税
