A:
;l}- Z@! / A share Ａ股；甲类股份
pStk/te,XK abatement of tax 减税；减扣免税额
3Tq\BZ ABN AMRO Bank N.V. 荷兰银行
jmg!Ml above-the-line expenditure 线上项目支出；经常预算支出
F ]O$(7* above-the-line receipt 线上项目收入；经常预算收入
,sGZ2=M}J ABSA Asia Limited 南非联合亚洲有限公司
)J?{+3 absolute change 绝对数值变更
-R>}u'EG> absolute expenditure 实际开支
#Km:}= absolute guideline figure 绝对准则数字
dJ?XPo"Cm= absolute interest 绝对权益
%6--}bY^ absolute order of discharge 绝对破产解除令
7OW bAu; absolute profit margin 绝对利润幅度
q$G,KRy/ absolute value 实值；绝对值
n4lu tnF absolutely vested interest 绝对既得权益
nL:SG{7 absorbed cost 已吸收成本；已分摊成本
34!dYr% absorption 吸收；分摊；合并
*-s,.
F+c absorption rate 吸收率；摊配率；分摊率
Dup;e&9g ACB Finance Limited 亚洲商业财务有限公司
#yI.nzA* acceptable form of reciprocity 合理的互惠条件
e?bYjJ q acceptable rate 适当利率；适当汇率
m ?HZ; acceptance agreement 承兑协议
m5 G \}8| acceptance for honour 参加承兑
~XeFOM q acceptor 承兑人；接受人；受票人
'B0{U4?
acceptor for honour 参加承兑人
RllY- JBO accident insurance 意外保险
1009ES7* Accident Insurance Association of Hong Kong 香港意外保险公会
y0~Ia :y accident insurance scheme 意外保险计划
a^5^gId5l! accident year basis 意外年度基准
g]UB Z33y accommodation 通融；贷款
} IEb yb accommodation bill 通融票据；空头票据
F_uY{bg accommodation party 汇票代发人
K\XyZ account balance 帐户余额；帐户结余
0u lt7s} account book 帐簿
[Pe#kzLX account collected in advance 预收款项
)E yI0R] 5 account current book 往来帐簿
fri0Xx F account of after-acquired property 事后取得的财产报告
kqG0%WtQ account of defaulter 拖欠帐目
*c[2C account payable 应付帐款
w<9>Q1( account payee only [A/C payee only] 只可转帐；存入收款人帐户
drwgjLC+ account receivable 应收帐款
:Sg_t Of account receivable report 应收帐款报表
Da$r ` account statement 结单；帐单；会计财务报表
Q C PID: account title 帐户名称；会计科目
A|} l)!% accountant's report 会计师报告
G1 o70 Accountant's Report Rules 会计师报告规则
NvjJ b-u accounting and auditing procedure 会计与审计程序；会计与核数程序
Ch
)dLPz@ Accounting Arrangements 《会计安排》
0:KE@ = accounting basis 会计基础
c^8o~K>w84 accounting by Official Receiver 破产管理署署长呈交的帐目
7n zGAz_W Accounting Circular 《会计通告》
ZV}X'qGaq accounting class 会计类别
0i[zup accounting date 记帐日期；会计结算日期
Wl^R8w#Z$ accounting for money 款项核算
@+U,N zd Accounting Officer 会计主任
t"j|nz{m accounting period 会计报告期；会计期
+&KQ28r accounting policy 会计政策；会计方针
zm9TvoC%} accounting practice 会计惯例
W&:[r/8wA accounting principle 会计准则
b4Y8N"hL% accounting record 会计记录
r g(lCL&:S accounting report 会计报告
2W M\e lnA Accounting Services Branch [Treasury] 会计事务部〔库务署〕
y%]8' q$ Accounting Society of China 中国会计学会
O gmO &cE accounting statement 会计报表
>95TvJ accounting system 会计制度；会计系统
tNs~M4TVVH accounting transaction 会计事项；帐务交易
p<WFqLe(": accounting treatment 会计处理
U3vEdw<lV accounting year 会计年度
ANH4IYd3 accretion 增值；添加
lhC6S'v q accrual 应计项目；应累算数目
]Pn !nSg accrual basis 应计制；权责发生制
09M;}4ev&7 accrual basis accounting 应计制会计；权责发生制会计
WKA'=, `v accrue 应累算；应计
FqA3 { accrued benefit 应累算利益
Mu_i$j$vvP accrued charges 应计费用
( g :p5Rl accrued cumulative preference share dividend 应累算的累积优先股股息
2>S~I"o0 accrued expenses 应累算费用
zvv:dC/p< accrued interest payable 应付利息；应计未付利息
Y ?]G}5 accrued interest receivable 应收利息；应计未收利息
bm&87 accrued right 累算权益
e{G_GycH accruing profit 应累算的利润
. &,[, accumulated fiscal reserve 累积财政储备
go)p%}s accumulated profit 累积利润；滚存溢利
8dT'xuch accumulated reserve 累积储备
71B3 a accumulation of surplus income 累积收益盈余
}F`beoMAkM acquired assets 既得资产
e/e0d<(1 acquisition 收购；购置；取得
X=qS"O 1 acquisition cost 购置成本
>3;^l/2c acquisition expenses 购置费用
}IUP5O6 acquisition of 100% interest 收购全部股权
5!fSW 2N acquisition of control 取得控制权
2?i\@r@E| acquisition of fixed assets 购置固定资产
[j6~}zu@ acquisition of shell “买壳”
yYAnwf acquisition price 收购价
vW.%[] act of God 天灾
sz09+4h# acting partner 执事合伙人
R J J1 active market 买卖活跃的市场；交投畅旺的市场；旺市
z<C[ nR$N active partner 积极参与的合伙人
_[E \= active trading 交投活跃
cV$lobqO actual circulation 实际流通
&>}.RX]t actual cost 实际成本
C@dGW AG actual expenditure 实际开支；实际支出
+}!DP~y+ actual income 实际入息；实际收入；实际收益
`6 Y33bQ actual market 现货市场
2tr
:xi @ actual price 现货价；实际价格
SR *Gqx actual profit 实际利润
qMgfMhQ7DU actual quotation 实盘；实际价位；实际报价
`!c,y ~r[ actual year basis 按实际年度计算
\ZnN D1A actuals 实货
*m_93J actuarial investigation 精算调查
nTZ> |R) actuarial principle 精算原则
u7k|7e=xk
actuarial report 精算师报告
g5R,% 6 Actuarial Society of Hong Kong 香港精算学会
me. /o(!? actuarial valuation 精算师估值
\.>.c g actuary 精算师
Y$8; Gm<) ad referendum agreement 暂定协议；有待覆核的协定
M'u=H ad valorem duty 从价税；按值征税
9 y+[o ad valorem duty system 从价税制
Zd<[=%d ad valorem fee 从价费
O_CT+Ou ad valorem tariff 从价关税
X(GV6mJ4 additional allowance 额外免税额
a>b8- j=J additional amount for unexpired risk 未过期风险的额外款额
w` #fH additional assessable profit 补加应评税利润
{,f[ r*{Y additional assessment 补加评税
^g]xU1] * additional commitment 额外承担
q z:]-A additional commitment vote 额外承担拨款
< |JU( B additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
a% n'%*0 additional dependent parent allowance 供养父母额外免税额
>ITEd additional provision 额外拨款
4g!7
4a additional stamp duty 附加印花税
5Bd(>'ig_ additional tax 补加税罚款；补加税款
7)PJ:4IqS Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
*tG11gR,& adjudged bankrupt 被裁定破产
J 9a $AU* adjudicated bankrupt 裁定破产人
h2& y<Eg > adjudication fee 裁定费；评定印花税额手续费；评估契据费
('HxHOh2 adjudication of bankruptcy 裁定破产；宣告破产
=, TS MV adjudication of insolvency 裁定无力偿还债务
\1{_lynD adjusted actual 经调整的实数；调整后的实数
U3VT*nj' adjusted current assets 经调整的流动资产；调整后的流动资产
w -dI<s adjusted figure 经调整的数字；调整后的数额
~>w:;M=sV8 adjusted liabilities 经调整的负债；调整后的负债
fM9xy \. adjusted loss 经调整的亏损；调整后的亏损
5Jd `
^U 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
^?sSx!:bZ adjusted profit 经调整的利润；调整后的利润
\P?--AI q< adjusted surplus 经调整的盈余额；调整后的盈余额
t[ q3 {- adjusted value 经调整的价值；调整后的价值
p |s2G~0< adjustment 调整；修订；理算〔保险〕
_Ff".t<" adjustment centre 调剂中心
uH]
m]t adjustment lag 调整过程的时间差距；调整时差
|YXG(;-BS adjustment mechanism 调整机制
7yUvL 8p- adjustment of loss 亏损调整
/xf.\Z7< adjustment process 调整过程；调整程序
'v +96b/; adjustment range 调整幅度
P |v ? administered exchange rate 受管制汇率
`=v@i9cTZ Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
@aUZ#,(< administration expenses 行政费用
X $ PS(_M administration fee 手续费；行政费
p Mh++H]" administration in bankruptcy 破产管理
YZ{;%&rB administration order 遗产管理令
5 Af?Yxv administrator 管理人；遗产管理人
Ss+F9J
administrator of the estate 遗产管理人
ZgK@Fl*k admission of debt 债项承认书
? 9qAe admission of proof 接纳债权证明
@@; 1%z advance 放贷款项；垫付款项；预支款项；预付款项
Ct<]('Hm( advance account 暂支帐目；预付款帐户
4F`&W*x advance compensation 预付补偿金
0z
=?}xr advance from shareholder 股东垫款
l"rX'g? advance pending reimbursement 预支以待日后付还
:u9OD` D advanced economy 先进经济体系
~z kzuh advancement 预付；预付财产
gJZH??b advances warrant 垫款令
LsI8T
uv advancing 贷出
zCe [+F adverse balance 逆差
k6$Ft.0d1Z adverse exchange 逆汇
RD|DHio% advertisement addressed to shareholders 在报章刊登的致股东通告
{44#<A< advice for collection 托收通知书
N;q)[Dr advice of drawing 提款通知书；汇票通知书
B{lj.S` mB advice of payment 付款通知
Bc*FH>E Advisory Committee [Securities and Futures Commission]
&|K9qa~)Y 谘询委员会〔证券及期货事务监察委员会〕
`6:B0-r Advisory Committee on Diversification 经济多元化谘询委员会
qI%X/' affidavit 誓章；遗产申报誓章
Z_h-5VU- affidavit of no receipt 述明无收款的誓章
j2RdBoCt affiliate 联号；联营公司；附属公司
0sA+5*mdM affiliated company 附属公司；联号；联营公司
KSA E!+ affirmation [estate duty] 非宗教式宣誓〔遗产税〕
;I/ A8<C affordability 负担能力
i,B<k 0W9 African Development Bank [AfDB] 非洲开发银行
dJjkH6%} after-acquired property 事后取得的财产
M-8`zA2 after-hours dealing 市后交易
KjNA PfL after-tax profit 税后盈利；税后利润；税后溢利
_M )
G agency agreement 代理协议
2j;9USZ
p agency expenses 代理机构的开支
%#<MCiaK agency fee 代理费
|Zk2]eUO+ Agency Law 《代理法》
y}U}AUt agent 代理人；承销人
sR4B/1'E agent of company 公司代理人
o* ~aB_ agent's fee 代理人费；经纪费
f}t8V% ^E aggregate 总计；总数；总体数字
< 2SWfH1> aggregate amount 总款额；总额
g.*DlD%% aggregate assets and liabilities 总体资产与负债
M5kw3Jy 5 aggregate at constant price 按固定价格计算的总体数字
CUN1.i<pk8 aggregate demand 总需求
.]e_je_ aggregate gross position 总持仓量
)`BKEa f aggregate limit 总限额
p/U{*i ]t aggregate of salaries tax 合计薪俸税
~Z~V:~ aggregate performance 总体表现；总体业绩
o1?S * aggregate supply 总体供应
:2.<JUDM aggregate surplus 总盈余
+'$5Jtz aggregate total 整体总额
U0;pl2 aggregate value 总值；合计价值
V Ta% aggregated basis 合计基准
5HaI$>h6 aggregated net chargeable income 合计应课税入息实额
c;Gf$9?iC aggregation 合并计算；合计；总和
c`@";+|r aggregation of incomes of husband and wife 夫妇入息合并计算
PbnAY{J aggregation of property 财产的总和
rS!M0Hq>t agio 差价；贴水
a*&( cn Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
q5G`q&O5 Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
{e5DQ 21. 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
iax0V Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
/Nkxb& 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
*M ^ <oG Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
G}Ko*:fWS 《香港政府和大韩民国政府关于相互促进和保护投资协定》
f_ 2(`T# agreement for a settlement 授产协议
K3iQ/j~a q agreement for assignment 转让协议
bC /Ql agreement for sale 售卖协议；买卖协议
8'"=y}]H~ agreement for sale and purchase 买卖协议
tZG l^mA"g agreement for the payment of interest 支付利息协议
N%F4ug@i agreement for the repayment of money 还款协议
suS[P?4 agreement of reinsurance 再保险协议
2){O&8 A Agricultural Bank of China 中国农业银行
PJ YUD5 air passenger departure tax 飞机乘客离境税
wF9L<<&B Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
O 6ph_$nt. airport tax 机场税
[MuZ ^'dR alcohol duty 酒精税
?t5<S]'r$ alienation 让与；让渡；转让
R GL2S]UFs alimony 生活费；赡养费
! QpOrg All Ordinaries Index [AOI] 所有普通股指数
}xry all risks 全险；综合险
NBL%5!' All Sales Record for Stock Market 《股票市场成交报告》
H:)_;k Allied Capital Resources Limited 新联财务有限公司
@ ^R l{p all-items index [Consumer Price Index] 总指数〔消费物价指数〕
UM/!dt}DnF allocation letter 拨款信件
{;N2 &S o allocation of fund 分配款项；预留款项
u M\5GK allocation of profit 利润分配；溢利分配
-xG6J.S allocation warrant 拨款令
Eq%f`Qg+1E allotment 分配；配股
' 55G:r39 allotment notice 股份配售通知；配股通知
/J(vqYK " allotment of shares 股份分配
w n;)La allowable 可获宽免；免税的
U\u07^h[ allowable business loss 可扣除的营业亏损
fD lo L allowable expenses 可扣税的支出
S:XsO9:{ allowance 免税额；津贴；备抵；准备金
qW`?,N)r allowance for debts 债项的免税额
p|(SR ~;6 allowance for depreciation by wear and tear 耗损折旧免税额
0'HQ=pP allowance for funeral expenses 殡殓费的免税额
tY>Zy1hlI allowance for inflation 为通货膨胀而预留的款项；通胀准备金
ey u yaSE allowance for repairs and outgoings 修葺及支出方面的免税额
YS#*#!ZMn? allowance to debtor 给债务人的津贴
@mJ~?d95v alteration of capital 资本更改
7{]dh+) alternate trustee 候补受托人
1BEs> Sm amalgamation 合并
b50mMW tG ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
OIJT~Z} ambit of charges 征税范围；收费范围
KIcIYCBz amended valuation 经修订的估值
u>]3?ty` American Commodities Exchange 美国商品交易所
peF)U
!`D American Express Bank Limited 美国运通银行
]B UirJ,2 American Stock Exchange 美国证券交易所
DR{O.TX amortization 摊销
^vPsp? amount due from banks 存放银行同业的款项
x9AFN amount due from banks abroad 存放海外银行同业的款项
yx|{:Li! amount due from holding companies 控股公司欠款
ALy7D*Z]w amount due from local banks 存放本港银行同业的款项
Q`W2 \Kod] amount due to banks 银行同业的存款
k qL.ZR amount due to banks abroad 海外银行同业的存款
Av?R6 amount due to holding companies 控股公司存款
x1? mE)n] amount due to local banks 本港银行同业的存款
pr,,E[ amount due to outport banks 外埠银行同业的存款
"p *'HQ amount for note issue 发行纸币的款额
tfN[-3)Z amount of bond 担保契据的款额
@ ?M\[qeF@ amount of consideration 代价款额
Q #G x o amount of contribution 供款数额
i6KB\W2 amount of indebtedness 负债款额
ccrWk*tr amount of principal of the loan 贷款本金额
tsJR:~ amount of rates chargeable 应征差饷数额
oX8EY l amount of share capital 股本额
SAdE9L =d amount of sums assured 承保款额
^?Mp(o amount of variation 变动幅度
Y X^c}t}U amount of vote 拨款数额
[8a (4] 4 amount payable 应付款额
e.skE>& amount receivable 应收款额
|$b8(g$s) Amsterdam Stock Exchange 阿姆斯特丹证券交易所
y]0O"X-G analysis 分析
x};~8lGT>t ancillary risk 附属风险
4"k &9+> annual account 周年帐目；周年帐目报表；年度决算；年结
~f(5 l. annual accounting date 年结日期
/wLGf]0 annual allowance 每年免税额；年积金；年度津贴；年津
4U\}"Mk annual balance 年度余额
*d3-[HwZCL annual disposable income 每年可动用收入
=T,Q7Dh annual estimates 周年预算
Sz@z
0' annual fee 年费
aTTkj\4 annual general meeting 周年大会
=`QYy-b X annual growth rate 年增率；每年增长率
: Y\ ~[Y annual long-term supplement 长期个案每年补助金
**L&I5Hhm annual pensionable emolument 可供计算退休金的年薪
|y[I!JdR annual report 年报
j(Lz& *4 Annual Report on the Consumer Price Index 《消费物价指数年报》
[9${4=Kq annual return 周年报表；周年申报表；每年报税表格
J?w_DQa Annual Return Rules 《周年报表规则》
XZ~kXE;B( annual review of consumer prices 每年消费物价回顾
.Ppon my annual roll-forward basis 逐年延展方式
Ba@~: annual salary 年薪
UuWIT3W>% annual statement 年度报表；年度决算表
ce9P-}d Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
xy7A^7Li annuitant 年金受益人
*: @KpYWx" annuity 年金
n82tZpn annuity contract 年金合约
a8J AJk FB annuity on human life 人寿年金
2+rT .GFc antecedent debt 先前的债项
}[;ZZm? ante-dated cheque 倒填日期支票
?E"192 ,z@ anticipated expenditure 预期开支
D[/fs`XES anticipated net profit 预期纯利
?@9v+Am! anticipated revenue 预期收入
6X*vCylI anti-inflation measure 反通货膨胀措施
Ku l<Q< anti-inflationary stance 反通货膨胀立场
3e&+[j apparent deficit 表面赤字
<rj'xv apparent financial solvency 表面偿债能力
7DJEx~"!2- apparent partner 表面合伙人
/"8e, application for personal assessment 个人入息课税申请书
|@iM(MM[? application of fund 资金应用
OUi;f_*[r application to release as liquidator and to destruct the books of accounts and documents
=|]h-[P' 申请免除清盘人职务及毁灭帐簿与文件
1~c\J0h)d appointed actuary 委任精算师
Dj(PH3^ appointed auditor 委任核数师；委任审计师
|${4sUR appointed trustee 委任的受托人
7.hBc;%2u appointer 委任人
bE/|&8 apportioned pro rata 按比例分摊
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R}>SS' apportionment 分配；分摊
^)~S mj^d Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
Wp>t\S~N apportionment formula 分摊方程式
'v d&r @N apportionment of estate duty 遗产税的分摊
5G}4z>-]F) appraisal 估价；评估
fA6IW(_bi appreciable growth 可观增长
rJpr;QKf% appreciable impact 显着影响
6}TunR appreciable increase 可观增长
y>y2,x+[ appreciation 增值；升值
?Ts]zO%%Z appreciation against other currencies 相对其他货币升值
T;92 M}\ appreciation of the exchange value of Hong Kong dollar 港元汇值上升
ua F- 3 appreciation tax 增值税
oZiW4z*Wh appropriation 拨款；拨用；拨付
k~ 8-E u1 appropriation account 拨款帐目
ik(Du/ Appropriation Bill 拨款法案
/P*XB%y appropriation-in-aid system 补助拨款办法
t2o{=!$WH approved assets 核准资产
Oj c Tu approved basket stock 认可一篮子证券
+ +}!Gfc?s approved budget 核准预算
$Y |OGZH8E approved charitable donation 认可慈善捐款
|reA`&<q approved charitable institution 认可慈善机构
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9 approved currency 核准货币；认可货币
] zol? approved estimates 核准预算
9r].rzf9 approved estimates of expenditure 核准开支预算
R 'k `0 approved overseas insurer 核准海外保险人
>J7slDRo approved overseas trust company 核准海外信托公司
FM VAXOO approved pooled investment fund 核准汇集投资基金
lV$JCN e approved provident fund scheme 认可公积金计划
LS[o7 !T( approved provision 核准拨款
\#HW.5 approved redeemable share 核准可赎回股份
JD$g%hcVZa approved regional stock 认可地区性证券
YGo?%.X approved retirement scheme 认可退休金计划
Wk0E7Pr approved subordinated loan 核准附属贷款
!i;6!w arbitrage 套戥；套汇；套利
;d6Dm)/( arbitrageur 套戥者；套汇者
8gP1]xD arbitrary amount 临时款项
]3O&8, arrangement 措施；安排；协定
/*qRbN arrears 欠款
Mk}T arrears of pay 欠付薪酬
zWEPwOlI1P arrears of revenue 逾期未收税款；逾期未收的帐项
O`@Nl articles of association 组织章程；组织细则；组织章程细则
Fa%1] R Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
e _=K0fFz ascertainment of profit 确定利润
|fgUW. "Asia Clear" “亚洲结算系统”
=x8[%+ Asia Commercial Bank Ltd. 亚洲商业银行有限公司
Q/S ^-&~ Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
-{\(s=% Asian Development Fund [ADF] 亚洲发展基金
#%" G[B Asian dollar bond 亚洲美元债券
Zk=,`sBC Asian dollar market 亚洲美元市场
iwK.* 07+ Asian dollar rate 亚洲美元利率
}3{eVct#| Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
m.K cTM%j Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
9r? Z'~,Za asked price 沽盘；喊价；索价；卖方报价
bTum|GWf assessable income 应评税入息
#dZs[R7h assessable loss 应评税亏损
|T|m5V'l assessable profit 应评税利润
mXRkR.zu+ assessable value 应评税值
4 H#-2LV` assessed profit 估定利润
e34>q:#5l assessed value 经评估价值
:0r ,.) assessment 评税；评定；估价；评税单
,.<mj !YE assessment number 评税编号；估价编号
M`cxxDj&j assessment of additional tax 补加税评税
5s[nE\oaG assessment of performance 业绩评估；实绩评价
3YvKHn|V" Assessor 评税主任
'#+&?6 p asset price bubbles 资产价格泡沫
'zI(OnIS asset-backed securities 具资产保证的证券
7 9t E assets accretion 资产增值
B7 s{y b assets and liabilities 资产与负债
TPN+jK assets betterment statement 资产递增表；资产改进表
'' nOXl assets lending 实物放款；有抵押贷款
zgw ez$ assets of the company passing on the death 死者去世时转移的公司资产
aD: #AmbJ assets pledged as security for liabilities 用作负债抵押的资产
Zonjk%tC assets portfolio 资产投资组合
g6,D Bkv2 assets price 资产价格
VRd7H.f,A6 assets quality 资产质素
|oPRP1F-;e assets realization 资产变现
&& &-P\3 assets refinancing arrangement 资产再集资安排
(GC]= assets securitization 资产证券化
a:cci?cb assets situated outside Hong Kong 在香港以外地方的资产
@ZJL ]TO assets stripping 削减资产；拆卖资产
hP"2X"kz& assets value 资产值
ME)Tx3d assignee 承让人
>bW=oTFz assignment 转让；转让书；转让契
E.K^v/dNdq assignment of interest 权益转让
5NhFjPETr assignment of letters patent and trade mark 专利证书及商标转让
83v Mj$P assignment of property 物业转让；物业转让书
Cab.a)o assignment right 转让权
+bz nKy! assignor 转让人
|&#N&t associate 有联系的人；有关连人士；相联者；合伙人；联系人
'9}&@;- _ Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
]E/0iM5 associate member 附属会员
L8`v associated body corporate 相联法人团体
>5FTB e[D associated company 相联公司；联属公司
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w I{ associated corporation 相联法团
KsKE#])&l Association of Chartered Certified Accountants [ACCA] [United Kingdom]
R l ]x: 公认会计师公会〔英国〕
e0`z~z]6& Association of Futures Exchange Brokers 香港期货经纪协会
'n'>+W: Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
w ,j*I7V association of underwriters 承保人组织
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Z%|5(] assumption of control 接管
O*~,L6# } assurance 担保；保险；转易；转易书
'zYS:W assurance of interest 权益的转易
z=>fBb>w7 at 19XX price 按一九ＸＸ年价格计算
a}y b~:TC at a discount 按赔价计算；按贴水价格计算；打折扣
+9Tc.3vQ at a premium 按溢价计算；按升水价格计算
e8vy29\S at call 通知付款；按通知
UePkSz9EU at constant market price 按固定市价计算
cACIy yQ at constant price 按固定价格计算
[.}qi[=n at cost 按成本计算
v5M4Rs&t at current market price 按当时市价计算；按现时市价计算
G n2{C% at current price 按当时价格计算；按现时价格计算
]d1'5F][H at factor cost 按要素成本计算；按生产要素成本计算
;^M E at money-of-the-day price 按付款当日价格计算
MH.+pqIv^ at or better 按指定或较佳价位〔买卖指令〕
bWo at par 按面值计算；平价
L3%frIUd at sight 见票即付
;oOTL'Vu at the close 按收市盘
ia 5% at the opening 按开市盘
$ )#orZtzr attestation 见证；见证条款
.aN h>`OT' at-the-money option 平价期权
bN_e~ z attorney 受权人；受托代表人
@ [;'b$T$ attornment 新拥有人承认书
C!+D]7\j attributable profit 可归属利润
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)J 'F]s Auckland Stock Exchange 奥克兰证券交易所
LQ~|VRR X< auction 拍卖
eke [{%L auctioneer 拍卖商
21v--wZ audit 审计；核数
76w[X=Fv Audit Commission 审计署
fJ*^4 Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
cN d&C'/N 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〕
M`&t=0D audit review 帐目审查
ZN}`A7 Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
l!,tssQ audited account 审计帐目；经审计的帐目
ZD&F ,2v audited annual account 经审计的周年帐目
x:)H Ii q/ audited balance sheet 经审计的资产负债表
+^BTh rB auditor 核数师；核数主任；审计师
1J!v;Y\\ auditor's certificate 核数师证明书；审计师证明书
LLgw1 @-D auditor's report 核数师报告；审计师报告
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m Aussie bond 澳元债券
{"'M2w:|D1 austerity budget 紧缩预算
4np2I~ ! Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
Pl B3"{}0Q Australia All Ordinaries Index 澳洲所有普通股票指数
|m-N5$\IC Australian Dollar [AUD] 澳元
"pDU v^ie Australian Options Market 澳大利亚期权市场
={B C0, Australian Securities Commission 澳洲证券事务监察委员会
)|=1;L Australian Society of Certified Practising Accountants 澳洲执业会计师公会
\ aJ >? Australian Stock Exchange 澳大利亚证券交易所
X`g<"Ka Austrian Schilling [ATS] 奥地利先令
,WE2.MWR authentication 认证；鉴证
P*"c!Dn authority to purchase 委托购买证；委购书
7g*!6-W[ authorization 认可；核准；授权；授权书
}[eUAGhDU authorization by direction 指示授权
&n1Vv_Lb authorization by instruction 指令授权
Y^]n> X authorization by warrant 令状授权
x_7$g<n authorization of unit trust 单位信托的认可
5mAb9F8@ authorized agent 指定代理人
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wl}) authorized capital 法定资本
9Buss+K?/h authorized clerk 出市员
p.:| Z-W$ authorized dealer 认可交易商
|}d^lQ9 authorized financial institution 认可财务机构
+^9^)Ur| authorized fund 认可基金
QI[WXx p authorized fund house 获授权的基金公司；认可基金公司
h>V6}(~;. authorized institution 认可机构
BZ\="N#f authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
[lIX &!T" authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
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#Pn_e authorized insurer 获授权保险人；获认可承保人
B6 F!" authorized investment 特准投资项目
uV gA <*0 authorized person 获授权人
h_ t`)]- authorized representative 获授权代表
;X+0,K3c authorized share capital 法定股本
Gw) y<h automated quotation system 自动报价系统
i @:^b_ Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
q VU<jt 自动交易系统〔香港期货交易所有限公司〕
\2u7>fU! automatic adjustment mechanism 自动调整机制
` u 3kP automatic adjustment system 自动调整系统
8@vq.z} Automatic Clearing House 自动票据交换所
?n<F?~ automatic exchange rates accumulation system 自动化汇率累集系统
C1A X Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
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J G:n automatic teller machine [ATM] 自动柜员机
' sAkrl8kt autopay 自动转帐
Zs^zD;zU available assets 可用资产
Jb{g{ a/ available fiscal reserve 现存财政储备
!l dE9 . available profit 可用利润
2L^/\!V# Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
C2LG@iCIE average 平均；平均数；海损
iM!V4Wih6 average basic salary 平均基本薪金
7r,GdP . average consumer expenditure 平均消费开支；一般消费开支
V@+sNM average cost 平均成本
7Vf X E/ average cost of land production 增辟土地平均成本
XS x!11 average daily turnover 平均每日成交额
4 +qo=i average daily wage rate 平均每日工资率
o?O ZsA average expenditure pattern 平均开支模式
lL V D`) average growth rate 平均增长率
R)d_ 0N g average net fixed assets 固定资产平均净值
3B[tbU( average of relatives 相对价格平均数
@}jg5} average price 平均价格
yq, qS0Fo average propensity to consume 平均消费倾向；一般消费倾向
&T -: `( average propensity to save 平均储蓄倾向；一般储蓄倾向
"viZ"/ ~6 average rate 平均率
8;~,jZ
s average revenue 平均收入；平均收益
W' Y<iA average stock 平均库存；平均存货
{B=64,D^7R average yearly rent 平均年租
B_#M)d
O avoidance of double taxation 避免双重课税
E>@]"O)=M, avoidance of tax 避税
