A:
( SvWv m A share Ａ股；甲类股份
/FRm2m83 abatement of tax 减税；减扣免税额
T:; 2 ABN AMRO Bank N.V. 荷兰银行
, N)/w1?I above-the-line expenditure 线上项目支出；经常预算支出
@H= :)* ; above-the-line receipt 线上项目收入；经常预算收入
x@[rms
ABSA Asia Limited 南非联合亚洲有限公司
DP|D\+YyYA absolute change 绝对数值变更
xoN3 absolute expenditure 实际开支
i*Z" Me absolute guideline figure 绝对准则数字
#)nSr absolute interest 绝对权益
aeD ;5VV absolute order of discharge 绝对破产解除令
s=;uc] 9g absolute profit margin 绝对利润幅度
u?}(P_9 absolute value 实值；绝对值
b}"N`,0dO absolutely vested interest 绝对既得权益
ynQ: > tw absorbed cost 已吸收成本；已分摊成本
P09;ng67 absorption 吸收；分摊；合并
Hg=";,J absorption rate 吸收率；摊配率；分摊率
x U4 +|d ACB Finance Limited 亚洲商业财务有限公司
z*!%g[3I acceptable form of reciprocity 合理的互惠条件
X< I+&Zi acceptable rate 适当利率；适当汇率
/#)/; acceptance agreement 承兑协议
xsD($_ acceptance for honour 参加承兑
j-lfMEa$o acceptor 承兑人；接受人；受票人
s6@DGSJ acceptor for honour 参加承兑人
ATK_DE Au accident insurance 意外保险
6} FP Accident Insurance Association of Hong Kong 香港意外保险公会
C) `Fv=]R accident insurance scheme 意外保险计划
85LAY aw accident year basis 意外年度基准
z62;cv accommodation 通融；贷款
j3{D^|0bP accommodation bill 通融票据；空头票据
C@'h<[v`1v accommodation party 汇票代发人
N u <_} account balance 帐户余额；帐户结余
$adbCY \ account book 帐簿
{y_98N account collected in advance 预收款项
@fl-3q account current book 往来帐簿
~
Q. 7VDz account of after-acquired property 事后取得的财产报告
xwq+j " account of defaulter 拖欠帐目
=ACVE;L? account payable 应付帐款
q!|*oUW account payee only [A/C payee only] 只可转帐；存入收款人帐户
$}!p+$ account receivable 应收帐款
?j"KV_ account receivable report 应收帐款报表
?B2] -+Y account statement 结单；帐单；会计财务报表
Gz,i~XX account title 帐户名称；会计科目
!1$])VQWI accountant's report 会计师报告
4b98Ks Yg Accountant's Report Rules 会计师报告规则
$\X[@E S0 accounting and auditing procedure 会计与审计程序；会计与核数程序
~?K ~L~f5 Accounting Arrangements 《会计安排》
0.8 2kl accounting basis 会计基础
)-a '{W/t accounting by Official Receiver 破产管理署署长呈交的帐目
JzQ )jdvp Accounting Circular 《会计通告》
hhCrUn" accounting class 会计类别
h4 T5+~rw accounting date 记帐日期；会计结算日期
lPw% ErG accounting for money 款项核算
wAf\|{Vn Accounting Officer 会计主任
qVH1 }9_ accounting period 会计报告期；会计期
.\)U@L~ accounting policy 会计政策；会计方针
NQJq6S4@ accounting practice 会计惯例
[OC 5l> accounting principle 会计准则
XAF+0 x! accounting record 会计记录
H9Y W accounting report 会计报告
/`wvx KX Accounting Services Branch [Treasury] 会计事务部〔库务署〕
Cv6'`",Yzm Accounting Society of China 中国会计学会
21K >`d \ accounting statement 会计报表
) 48QBz? accounting system 会计制度；会计系统
1_PoqD!q accounting transaction 会计事项；帐务交易
&,{fw@#)_ accounting treatment 会计处理
M
l Jo`d accounting year 会计年度
fF7bBE)L/| accretion 增值；添加
` d5%.N accrual 应计项目；应累算数目
RI(DXWM|h accrual basis 应计制；权责发生制
9]f!'d!5 accrual basis accounting 应计制会计；权责发生制会计
(k5We!4[ 1 accrue 应累算；应计
0 i !uUF accrued benefit 应累算利益
$w2u3 - accrued charges 应计费用
|}B L F accrued cumulative preference share dividend 应累算的累积优先股股息
F \KjEl0 accrued expenses 应累算费用
bDL,S?@ accrued interest payable 应付利息；应计未付利息
|H;F7Y_ accrued interest receivable 应收利息；应计未收利息
,JAx
?Xb accrued right 累算权益
6-$jkto accruing profit 应累算的利润
_>(^tCo accumulated fiscal reserve 累积财政储备
=;Rtdy/Yn% accumulated profit 累积利润；滚存溢利
QbkLdM,S* accumulated reserve 累积储备
-GhP9; d accumulation of surplus income 累积收益盈余
[ q?<Qe acquired assets 既得资产
5:Z0Pt acquisition 收购；购置；取得
;z}i-cNae acquisition cost 购置成本
B +\3-q acquisition expenses 购置费用
o<BOYrS acquisition of 100% interest 收购全部股权
?!A 7rb/tj acquisition of control 取得控制权
5m \<U` acquisition of fixed assets 购置固定资产
8']M^|1 acquisition of shell “买壳”
e7Xeo +/ acquisition price 收购价
q&s3wDl/ act of God 天灾
,(d) Qg acting partner 执事合伙人
o Hd FMD@ active market 买卖活跃的市场；交投畅旺的市场；旺市
7}f}$1
active partner 积极参与的合伙人
2@'oe7E active trading 交投活跃
TC!Yb_H}gN actual circulation 实际流通
U>=Z-
T actual cost 实际成本
_aGOb;h actual expenditure 实际开支；实际支出
WA)yfo0A actual income 实际入息；实际收入；实际收益
?Y-%'J( actual market 现货市场
LlX {#R actual price 现货价；实际价格
^1iSn)& actual profit 实际利润
JEXy%hl actual quotation 实盘；实际价位；实际报价
l=S 35og actual year basis 按实际年度计算
q rJ`1 actuals 实货
n.'8A(,r3 actuarial investigation 精算调查
x+ Ttl4 actuarial principle 精算原则
H?<N.Dq actuarial report 精算师报告
C'\-
@/ Actuarial Society of Hong Kong 香港精算学会
t<#mP@Mz=N actuarial valuation 精算师估值
UQ)W%Y;[0 actuary 精算师
Aw$x;3y ad referendum agreement 暂定协议；有待覆核的协定
zi|+HM ad valorem duty 从价税；按值征税
j9eTCJqB ad valorem duty system 从价税制
-+(j q>t ad valorem fee 从价费
K28+]qy[ ad valorem tariff 从价关税
ALrw\qV additional allowance 额外免税额
}\tdcTMgS additional amount for unexpired risk 未过期风险的额外款额
+T|JK7 additional assessable profit 补加应评税利润
[ey:e6,T9 additional assessment 补加评税
CtyoHvw+M additional commitment 额外承担
&]" additional commitment vote 额外承担拨款
R.jIl@p additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
b LlKe50 additional dependent parent allowance 供养父母额外免税额
G_;)a]v8) additional provision 额外拨款
Sj]T
additional stamp duty 附加印花税
!\ nBh additional tax 补加税罚款；补加税款
6G1@smP Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
xHL( !P F adjudged bankrupt 被裁定破产
d"}k!
0m adjudicated bankrupt 裁定破产人
EYtL_hNp}I adjudication fee 裁定费；评定印花税额手续费；评估契据费
cii_U=
adjudication of bankruptcy 裁定破产；宣告破产
wQqb`l7+ adjudication of insolvency 裁定无力偿还债务
Isvx7$Vu+ adjusted actual 经调整的实数；调整后的实数
6h|q'.Y adjusted current assets 经调整的流动资产；调整后的流动资产
msP{l^%0 adjusted figure 经调整的数字；调整后的数额
rID#`:Hl-| adjusted liabilities 经调整的负债；调整后的负债
!}YAdZJ adjusted loss 经调整的亏损；调整后的亏损
%`>nS@1zp adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
N4^-` adjusted profit 经调整的利润；调整后的利润
m? eiIrMW adjusted surplus 经调整的盈余额；调整后的盈余额
%eX{WgH adjusted value 经调整的价值；调整后的价值
zMj#KA1 adjustment 调整；修订；理算〔保险〕
En~5"yW5>] adjustment centre 调剂中心
',Y.v"']4 adjustment lag 调整过程的时间差距；调整时差
H5DC[bZMb% adjustment mechanism 调整机制
xbdN0MAU adjustment of loss 亏损调整
rM`X?>iT+ adjustment process 调整过程；调整程序
![`Ay4AZ@a adjustment range 调整幅度
Z, sv9{4r administered exchange rate 受管制汇率
i!J8 d" Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
S=5<^o^h3 administration expenses 行政费用
OV m \ administration fee 手续费；行政费
|v \_@09= administration in bankruptcy 破产管理
/xsF90c\h administration order 遗产管理令
.Zn^Nw3 administrator 管理人；遗产管理人
l= =`` administrator of the estate 遗产管理人
Z>QF#."m admission of debt 债项承认书
S?> HD| Z admission of proof 接纳债权证明
^N7e76VwR advance 放贷款项；垫付款项；预支款项；预付款项
< Wfx+F advance account 暂支帐目；预付款帐户
@G8lr advance compensation 预付补偿金
#*QO3y~ZM advance from shareholder 股东垫款
~Mx!^ advance pending reimbursement 预支以待日后付还
#xho[\ advanced economy 先进经济体系
(61EDKNd9 advancement 预付；预付财产
G9Y#kBr advances warrant 垫款令
.X@FXx& advancing 贷出
'C`U"I adverse balance 逆差
_7H7
dV adverse exchange 逆汇
3L< wQ( advertisement addressed to shareholders 在报章刊登的致股东通告
7op`s5i advice for collection 托收通知书
&+cEV6vb+ advice of drawing 提款通知书；汇票通知书
>pU$wq|i advice of payment 付款通知
lpQS up Advisory Committee [Securities and Futures Commission]
=y
[M\m 谘询委员会〔证券及期货事务监察委员会〕
G0/4JSH Advisory Committee on Diversification 经济多元化谘询委员会
T ? $:'XJ affidavit 誓章；遗产申报誓章
P^ A!.}d affidavit of no receipt 述明无收款的誓章
{9?Jj A affiliate 联号；联营公司；附属公司
?ATOXy affiliated company 附属公司；联号；联营公司
W}m)cn3@ affirmation [estate duty] 非宗教式宣誓〔遗产税〕
iL7DRQ1 affordability 负担能力
BUWqI dg African Development Bank [AfDB] 非洲开发银行
0+?7EL~ after-acquired property 事后取得的财产
h}*/ Ge]aM after-hours dealing 市后交易
/j4P9y^]= after-tax profit 税后盈利；税后利润；税后溢利
0rOfrTNOz% agency agreement 代理协议
)k\H@Dy%$ agency expenses 代理机构的开支
gbI^2=YT' agency fee 代理费
XlV0* }S Agency Law 《代理法》
Sm)Ha:[ 4 agent 代理人；承销人
hWM<
0= agent of company 公司代理人
]"t@-PFX< agent's fee 代理人费；经纪费
x}_]A$nV aggregate 总计；总数；总体数字
Zo |.1pN aggregate amount 总款额；总额
z> XrU>} aggregate assets and liabilities 总体资产与负债
=T -&j60 aggregate at constant price 按固定价格计算的总体数字
xAK6pDp aggregate demand 总需求
lt
^GvWg aggregate gross position 总持仓量
4.Q} 1%ZN aggregate limit 总限额
a2dnbfSWa[ aggregate of salaries tax 合计薪俸税
9f2UgNqe9 aggregate performance 总体表现；总体业绩
G~Hzec{#tg aggregate supply 总体供应
eFaO7mz5V% aggregate surplus 总盈余
SO IHePmwK aggregate total 整体总额
1M}5>V{ aggregate value 总值；合计价值
tasIDoo+!J aggregated basis 合计基准
G f,` aggregated net chargeable income 合计应课税入息实额
,24p%KJ*X aggregation 合并计算；合计；总和
{{B%f. aggregation of incomes of husband and wife 夫妇入息合并计算
ix([mQg aggregation of property 财产的总和
7({]x*o*% agio 差价；贴水
Hc>m;[M)l 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》
gG]Eeu+z
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
: ]s UpO 《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》
$K]m{ Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
Z1 Bp+a3 《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》
MXw hxk#E Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
b6Wq r/ 《香港政府和大韩民国政府关于相互促进和保护投资协定》
byLft 1 agreement for a settlement 授产协议
;*Ivn@L agreement for assignment 转让协议
oE +R3[D?r agreement for sale 售卖协议；买卖协议
2^y ^q2(r agreement for sale and purchase 买卖协议
B.dH(um agreement for the payment of interest 支付利息协议
.ni_p 6! agreement for the repayment of money 还款协议
%5eY' agreement of reinsurance 再保险协议
2>cGH7EBD Agricultural Bank of China 中国农业银行
5 MN8D COF air passenger departure tax 飞机乘客离境税
Jll-`b 1 Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
P*
w9 , airport tax 机场税
}\%Fi/6Z { alcohol duty 酒精税
K%a%a6k` alienation 让与；让渡；转让
t/cY=Wp alimony 生活费；赡养费
j7jCm: All Ordinaries Index [AOI] 所有普通股指数
;%<,IdhN all risks 全险；综合险
6kNrYo m All Sales Record for Stock Market 《股票市场成交报告》
=<{np Allied Capital Resources Limited 新联财务有限公司
)+[ gd/<C. all-items index [Consumer Price Index] 总指数〔消费物价指数〕
{zn!vJX allocation letter 拨款信件
TM_/ `a2} allocation of fund 分配款项；预留款项
LS7 , a| allocation of profit 利润分配；溢利分配
n\ xX}, allocation warrant 拨款令
y0#u9t"Z; allotment 分配；配股
=T(6#" allotment notice 股份配售通知；配股通知
N>XS=2tzN allotment of shares 股份分配
l |/ep:x8 allowable 可获宽免；免税的
P!H_1RwXKC allowable business loss 可扣除的营业亏损
.@(6 Y<dN allowable expenses 可扣税的支出
Y"~gw~7OD allowance 免税额；津贴；备抵；准备金
^lA=* jY( allowance for debts 债项的免税额
~F4fFQ-yy allowance for depreciation by wear and tear 耗损折旧免税额
E~]R2!9 allowance for funeral expenses 殡殓费的免税额
9f hsIe
allowance for inflation 为通货膨胀而预留的款项；通胀准备金
pi
Z[Y
5OE allowance for repairs and outgoings 修葺及支出方面的免税额
MCS8y+QK allowance to debtor 给债务人的津贴
w2
a1mU/ alteration of capital 资本更改
\HKxh:F' alternate trustee 候补受托人
YL]Z<%aKt amalgamation 合并
5Ow[~p"l< ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
vR s,zL$W ambit of charges 征税范围；收费范围
hp#W 9@ NR amended valuation 经修订的估值
8n 'B6hi American Commodities Exchange 美国商品交易所
(Tn- >).AO American Express Bank Limited 美国运通银行
do*EKo American Stock Exchange 美国证券交易所
l:j4Ft 8 amortization 摊销
N'^&\@)xiU amount due from banks 存放银行同业的款项
In18_ bc amount due from banks abroad 存放海外银行同业的款项
U.DDa T 1 amount due from holding companies 控股公司欠款
IFF92VD& amount due from local banks 存放本港银行同业的款项
6^eV"&+@ amount due to banks 银行同业的存款
N+Y]st+ amount due to banks abroad 海外银行同业的存款
I aGq ]z amount due to holding companies 控股公司存款
LIcM3_. amount due to local banks 本港银行同业的存款
[R=yF ~- amount due to outport banks 外埠银行同业的存款
3~uW I%I` amount for note issue 发行纸币的款额
x4E7X_ amount of bond 担保契据的款额
ldiD2
Q amount of consideration 代价款额
%Z) :>' amount of contribution 供款数额
*=(lyx_O amount of indebtedness 负债款额
\QYF Aa amount of principal of the loan 贷款本金额
t
m 7^yn: amount of rates chargeable 应征差饷数额
f"%{%M$K amount of share capital 股本额
+y&Tf#.V/A amount of sums assured 承保款额
y% %} k amount of variation 变动幅度
)}"wesNo". amount of vote 拨款数额
_#r+ !e amount payable 应付款额
E`?3PA8 amount receivable 应收款额
7UdM Amsterdam Stock Exchange 阿姆斯特丹证券交易所
n/+.s(7c analysis 分析
mj9 <%P ancillary risk 附属风险
}+C2I annual account 周年帐目；周年帐目报表；年度决算；年结
H@%GSE annual accounting date 年结日期
?QFpv #4 annual allowance 每年免税额；年积金；年度津贴；年津
wVEm:/;z& annual balance 年度余额
Aa Ws}M annual disposable income 每年可动用收入
m 8aITd8 annual estimates 周年预算
[_1G@S6Ex annual fee 年费
:9QZ PsL annual general meeting 周年大会
2zs73:z annual growth rate 年增率；每年增长率
9s6U }a'c annual long-term supplement 长期个案每年补助金
G#d{,3Gq1 annual pensionable emolument 可供计算退休金的年薪
Urr@a/7 annual report 年报
>pp5 ;h8! Annual Report on the Consumer Price Index 《消费物价指数年报》
"nw;NIp! annual return 周年报表；周年申报表；每年报税表格
W g02 A\ Annual Return Rules 《周年报表规则》
OmIg<v 0\; annual review of consumer prices 每年消费物价回顾
;c4 gv,q@ annual roll-forward basis 逐年延展方式
*Z t# U# annual salary 年薪
s' %R annual statement 年度报表；年度决算表
8W,Jh8N6 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
FVaQEMZ^ annuitant 年金受益人
m^ tFi7c annuity 年金
y:~ZLTAv annuity contract 年金合约
rA%usaW annuity on human life 人寿年金
-o $QS, antecedent debt 先前的债项
$Zug Bh[b ante-dated cheque 倒填日期支票
Cjc6d4 ~ anticipated expenditure 预期开支
va}P j#= anticipated net profit 预期纯利
r76J
N anticipated revenue 预期收入
l'/R&`-n anti-inflation measure 反通货膨胀措施
;/r1}tl+3> anti-inflationary stance 反通货膨胀立场
19E 8'@ apparent deficit 表面赤字
t t0f-:# apparent financial solvency 表面偿债能力
@zU6t|mhz apparent partner 表面合伙人
<vONmE a application for personal assessment 个人入息课税申请书
__|+ w<] application of fund 资金应用
+trC,D application to release as liquidator and to destruct the books of accounts and documents
+
HK8jCa 申请免除清盘人职务及毁灭帐簿与文件
i3 6eBjT appointed actuary 委任精算师
`w.n]TR appointed auditor 委任核数师；委任审计师
+l9!Fl{MK\ appointed trustee 委任的受托人
}BZ"S-hZ appointer 委任人
KK iE@_z apportioned pro rata 按比例分摊
s$Z
_48 apportionment 分配；分摊
l49*<nkmq Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
>z%&xgOa apportionment formula 分摊方程式
]n_
k` apportionment of estate duty 遗产税的分摊
GO` Ru 8 appraisal 估价；评估
>8WP0 Qx/ appreciable growth 可观增长
]: 4*L appreciable impact 显着影响
IC1NKn <k appreciable increase 可观增长
@~!wDDS appreciation 增值；升值
8FKXSqhVM appreciation against other currencies 相对其他货币升值
5=v}W:^v. appreciation of the exchange value of Hong Kong dollar 港元汇值上升
RS)tO0 appreciation tax 增值税
'98 VYCL appropriation 拨款；拨用；拨付
K
1 a\b" appropriation account 拨款帐目
lij.N) E Appropriation Bill 拨款法案
5ni~Q 9b appropriation-in-aid system 补助拨款办法
T
6)bD& approved assets 核准资产
6p?,( approved basket stock 认可一篮子证券
5nT"r A approved budget 核准预算
j bVECi- approved charitable donation 认可慈善捐款
iOU6V approved charitable institution 认可慈善机构
mz, approved currency 核准货币；认可货币
lQ" p ! approved estimates 核准预算
gkE S5Q approved estimates of expenditure 核准开支预算
pEBM3r!X approved overseas insurer 核准海外保险人
(tIo: j approved overseas trust company 核准海外信托公司
i;/5Y'KZ approved pooled investment fund 核准汇集投资基金
xJ>fm%{5 approved provident fund scheme 认可公积金计划
OB Otu u. approved provision 核准拨款
Fl kcU
`j approved redeemable share 核准可赎回股份
9 7GV2]-M approved regional stock 认可地区性证券
YG3J$_?y0 approved retirement scheme 认可退休金计划
'g C _)rK* approved subordinated loan 核准附属贷款
kCR_tn
4 arbitrage 套戥；套汇；套利
*=]&&< arbitrageur 套戥者；套汇者
/ {+y2.{j arbitrary amount 临时款项
m RL"nC arrangement 措施；安排；协定
"D63I|O) arrears 欠款
B@&4i?yJ arrears of pay 欠付薪酬
C G0
M arrears of revenue 逾期未收税款；逾期未收的帐项
! W5 ( articles of association 组织章程；组织细则；组织章程细则
q U%/W|LY Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
nuk*.Su ascertainment of profit 确定利润
=Xi07_8Ic< "Asia Clear" “亚洲结算系统”
GFeQ%l`7F Asia Commercial Bank Ltd. 亚洲商业银行有限公司
:~2vJzp@? Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
2% L L Sa Asian Development Fund [ADF] 亚洲发展基金
YB(Q\hT~\; Asian dollar bond 亚洲美元债券
p1Jh0o8 Asian dollar market 亚洲美元市场
b\yXbyjZ3. Asian dollar rate 亚洲美元利率
06O2:5zF Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
JMrEFk Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
SxOC 1+Oy asked price 沽盘；喊价；索价；卖方报价
N5Q[ n d assessable income 应评税入息
c3 jx+Q
assessable loss 应评税亏损
,\_1w assessable profit 应评税利润
,K9*%rW) assessable value 应评税值
8K:y\ 1 assessed profit 估定利润
lAb*fafQy assessed value 经评估价值
2oVSn" assessment 评税；评定；估价；评税单
O(fM?4w assessment number 评税编号；估价编号
7gf05Z'= assessment of additional tax 补加税评税
\-h%O
jf4 assessment of performance 业绩评估；实绩评价
`uOT+B%R Assessor 评税主任
\MyLc/Gh5 asset price bubbles 资产价格泡沫
11o.c; asset-backed securities 具资产保证的证券
}>>1<P<8- assets accretion 资产增值
'u *D A|HC assets and liabilities 资产与负债
,:%CB"J assets betterment statement 资产递增表；资产改进表
[pbo4e,4O assets lending 实物放款；有抵押贷款
PVe
xa|aaX assets of the company passing on the death 死者去世时转移的公司资产
@.$| w>>T assets pledged as security for liabilities 用作负债抵押的资产
;_c; 0) assets portfolio 资产投资组合
]Lf{Jboo assets price 资产价格
e? 0l" assets quality 资产质素
>3p \m assets realization 资产变现
[k.t WA,& assets refinancing arrangement 资产再集资安排
cpL7 !>^= assets securitization 资产证券化
&dqLP9 5 assets situated outside Hong Kong 在香港以外地方的资产
C _'%N lJ' assets stripping 削减资产；拆卖资产
.+PI}[g assets value 资产值
&S~zNl^m assignee 承让人
z* ^_)Z assignment 转让；转让书；转让契
tr< Nm6! assignment of interest 权益转让
Hx"ob_^'7 assignment of letters patent and trade mark 专利证书及商标转让
nV"~-On assignment of property 物业转让；物业转让书
CAfGH!l! assignment right 转让权
((H^2KJn assignor 转让人
uaT!(Y6 associate 有联系的人；有关连人士；相联者；合伙人；联系人
SF7\<'4\N Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
3O,+=?VK associate member 附属会员
*=8JIs A>! associated body corporate 相联法人团体
u_@ f$ associated company 相联公司；联属公司
!hJ+Lp _ associated corporation 相联法团
5eLtCsHz Association of Chartered Certified Accountants [ACCA] [United Kingdom]
q
?|,O ;? 公认会计师公会〔英国〕
|cK*~ Association of Futures Exchange Brokers 香港期货经纪协会
vx>b^tJKC Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
|,S+@"0# association of underwriters 承保人组织
IHB} `e| assumption of control 接管
z>L U H assurance 担保；保险；转易；转易书
/Lfm&; assurance of interest 权益的转易
;Y 00TGU at 19XX price 按一九ＸＸ年价格计算
2^r <{0@n at a discount 按赔价计算；按贴水价格计算；打折扣
6</xL9#/ at a premium 按溢价计算；按升水价格计算
zBCtd1Xrni at call 通知付款；按通知
A
9( x at constant market price 按固定市价计算
3x`| at constant price 按固定价格计算
" un]Gc at cost 按成本计算
um jt]Gu[ at current market price 按当时市价计算；按现时市价计算
}q_< _lQ at current price 按当时价格计算；按现时价格计算
] ] !V K at factor cost 按要素成本计算；按生产要素成本计算
). <-X^@ at money-of-the-day price 按付款当日价格计算
qraSRK5 at or better 按指定或较佳价位〔买卖指令〕
gH$ Mr at par 按面值计算；平价
_GV:HOBi at sight 见票即付
zNs55e.rx at the close 按收市盘
x cd#& at the opening 按开市盘
S=MEG+Ad attestation 见证；见证条款
?:vv5 0 at-the-money option 平价期权
yQ U{ zY attorney 受权人；受托代表人
.CL[_;} attornment 新拥有人承认书
Q A<
Rhv, attributable profit 可归属利润
Z/W:97M attributable share value 可归属股份价值
x3hB5p$q Auckland Stock Exchange 奥克兰证券交易所
\K5DOM "# auction 拍卖
nL5cK: auctioneer 拍卖商
C uFSeRe audit 审计；核数
U bXh,QEG* Audit Commission 审计署
{&cJDqz5= Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
^NRl// 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
&q3"g*q audit review 帐目审查
FEW14 U'O Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
DGRXd# audited account 审计帐目；经审计的帐目
)B
T audited annual account 经审计的周年帐目
T/b6f;t-s audited balance sheet 经审计的资产负债表
,kiv>{ auditor 核数师；核数主任；审计师
y`VyQ WW auditor's certificate 核数师证明书；审计师证明书
IoxgjUa auditor's report 核数师报告；审计师报告
I5`4 Al Aussie bond 澳元债券
gR&Q3jlIV austerity budget 紧缩预算
SzAJ2:qhl Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
! +a. Ei Australia All Ordinaries Index 澳洲所有普通股票指数
y=fx%~<>
8 Australian Dollar [AUD] 澳元
G/k2Pe{SL Australian Options Market 澳大利亚期权市场
N nR D|A Australian Securities Commission 澳洲证券事务监察委员会
Nkjza:f{ Australian Society of Certified Practising Accountants 澳洲执业会计师公会
6g2a[6G5 Australian Stock Exchange 澳大利亚证券交易所
S'k_olx7 Austrian Schilling [ATS] 奥地利先令
q z+dmef authentication 认证；鉴证
H['N authority to purchase 委托购买证；委购书
Vy6qbC-Kt authorization 认可；核准；授权；授权书
wrc,b{{[iM authorization by direction 指示授权
^&B@Uw 5{ authorization by instruction 指令授权
"7
4- 4 authorization by warrant 令状授权
oQLq&zRH`f authorization of unit trust 单位信托的认可
h:W;^\J:- authorized agent 指定代理人
riUwBiVa?2 authorized capital 法定资本
>W%EmnLK authorized clerk 出市员
hcgMZT!<5 authorized dealer 认可交易商
4-? C> authorized financial institution 认可财务机构
.~)q};Z authorized fund 认可基金
O [\i E5+$ authorized fund house 获授权的基金公司；认可基金公司
zvvhF N2s authorized institution 认可机构
$ZUdT authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
1 8|m)(W authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
'<jyw authorized insurer 获授权保险人；获认可承保人
u#Pa7_zBj] authorized investment 特准投资项目
sr r
:!5 authorized person 获授权人
|v`AA?@{8 authorized representative 获授权代表
} K7#Q authorized share capital 法定股本
GD&uQ`Y5 automated quotation system 自动报价系统
_ 64A( U Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
Za/-i"U 自动交易系统〔香港期货交易所有限公司〕
/@wg>&L] automatic adjustment mechanism 自动调整机制
~d
o9;8v automatic adjustment system 自动调整系统
D|lzGt Automatic Clearing House 自动票据交换所
c-x,fS"&W automatic exchange rates accumulation system 自动化汇率累集系统
? L5zC+c! Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
pf2[ , v/ automatic teller machine [ATM] 自动柜员机
]jtK I4 autopay 自动转帐
J}*,HT * available assets 可用资产
qaqBOHI6G available fiscal reserve 现存财政储备
rD D:7*z available profit 可用利润
v6[!o<@"a Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
c%^7!FSg average 平均；平均数；海损
7G:s2432 average basic salary 平均基本薪金
g9m-TkNk average consumer expenditure 平均消费开支；一般消费开支
nii A7Ux average cost 平均成本
ySk R> y average cost of land production 增辟土地平均成本
sz5MH!/PJ average daily turnover 平均每日成交额
_mzW'~9wN average daily wage rate 平均每日工资率
Ya b%/z2: average expenditure pattern 平均开支模式
OtY `@\hy average growth rate 平均增长率
9
3U_tQ&1? average net fixed assets 固定资产平均净值
nxY\|@ average of relatives 相对价格平均数
u9:`4b average price 平均价格
BIb4h
average propensity to consume 平均消费倾向；一般消费倾向
}wWKFX average propensity to save 平均储蓄倾向；一般储蓄倾向
QgrpBG average rate 平均率
\n" {qfn`r average revenue 平均收入；平均收益
j>*S5y.{ average stock 平均库存；平均存货
3RiWZN average yearly rent 平均年租
iMt:9|yF}8 avoidance of double taxation 避免双重课税
pe0F0Ruy avoidance of tax 避税
