A:
l?a( = A share Ａ股；甲类股份
u|WX?@\ abatement of tax 减税；减扣免税额
Nt&}T ABN AMRO Bank N.V. 荷兰银行
R/b)h P ~ above-the-line expenditure 线上项目支出；经常预算支出
I4
Tc&b above-the-line receipt 线上项目收入；经常预算收入
)wpBxJ;dB} ABSA Asia Limited 南非联合亚洲有限公司
C\.? 3 absolute change 绝对数值变更
?;|$R absolute expenditure 实际开支
s:R>uGYOd absolute guideline figure 绝对准则数字
:I F&W=?9 absolute interest 绝对权益
1
xiq]~H absolute order of discharge 绝对破产解除令
I\Y/*u absolute profit margin 绝对利润幅度
Otn,(j;u absolute value 实值；绝对值
k^]+I% ?Q absolutely vested interest 绝对既得权益
F mt5"3B absorbed cost 已吸收成本；已分摊成本
\@['V absorption 吸收；分摊；合并
rd0BvQ9TK absorption rate 吸收率；摊配率；分摊率
aAu
upPu ACB Finance Limited 亚洲商业财务有限公司
p4W->AVv$ acceptable form of reciprocity 合理的互惠条件
3l`yy])t acceptable rate 适当利率；适当汇率
[ G[HQ)A acceptance agreement 承兑协议
b\][ x6zJp acceptance for honour 参加承兑
0FjSa\ZH acceptor 承兑人；接受人；受票人
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AkF# C9 acceptor for honour 参加承兑人
')bx1gc(? accident insurance 意外保险
o&;+!Si@T Accident Insurance Association of Hong Kong 香港意外保险公会
{NKDmeg:D accident insurance scheme 意外保险计划
y= cBpC accident year basis 意外年度基准
[_L:.,] g8 accommodation 通融；贷款
?_ m;~>C accommodation bill 通融票据；空头票据
0OEyJ|g accommodation party 汇票代发人
)`-9WCd& account balance 帐户余额；帐户结余
A7+eWg{ account book 帐簿
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3K8"XZ account collected in advance 预收款项
6peO9]Zy account current book 往来帐簿
Nh]eZ3O account of after-acquired property 事后取得的财产报告
a%;$l_wVT: account of defaulter 拖欠帐目
*J8j_-i,R account payable 应付帐款
6rt .ec ( account payee only [A/C payee only] 只可转帐；存入收款人帐户
.4_EaQ;jX account receivable 应收帐款
isDBNXV: account receivable report 应收帐款报表
8\. # account statement 结单；帐单；会计财务报表
0D|^S< z6 account title 帐户名称；会计科目
o*f7/ZP1o accountant's report 会计师报告
(IIOKx _ Accountant's Report Rules 会计师报告规则
d| j3E accounting and auditing procedure 会计与审计程序；会计与核数程序
26 o68U8&y Accounting Arrangements 《会计安排》
` B
: Ydf accounting basis 会计基础
g?^o++ accounting by Official Receiver 破产管理署署长呈交的帐目
HP . j. Accounting Circular 《会计通告》
AJ^9[j } accounting class 会计类别
pL.r
9T. accounting date 记帐日期；会计结算日期
S<88>|&n] accounting for money 款项核算
Tp)-L0kD_k Accounting Officer 会计主任
f*1.Vg0`- accounting period 会计报告期；会计期
R7ZxS accounting policy 会计政策；会计方针
,Z tj accounting practice 会计惯例
8$OE<c?#5n accounting principle 会计准则
2!7wGXm~U accounting record 会计记录
yFl@ z accounting report 会计报告
/]F3t]FlC Accounting Services Branch [Treasury] 会计事务部〔库务署〕
3UslVj1u Accounting Society of China 中国会计学会
1f~unb\Gg accounting statement 会计报表
o`M7:8G accounting system 会计制度；会计系统
Xy_+L_h^ accounting transaction 会计事项；帐务交易
Z7 K ;~* accounting treatment 会计处理
vs7Hg )F accounting year 会计年度
<3 O> accretion 增值；添加
mJ#u] tiL accrual 应计项目；应累算数目
4 FGcCE3 accrual basis 应计制；权责发生制
%$`pD
I ) accrual basis accounting 应计制会计；权责发生制会计
~BrERUk accrue 应累算；应计
c/x ^I{b* accrued benefit 应累算利益
t$]lK6 accrued charges 应计费用
|M)'@s: accrued cumulative preference share dividend 应累算的累积优先股股息
BtVuI5*h accrued expenses 应累算费用
5mnIQ~psR accrued interest payable 应付利息；应计未付利息
E2LpQNvN%g accrued interest receivable 应收利息；应计未收利息
<[ 8at6; accrued right 累算权益
jGb+bN5 U7 accruing profit 应累算的利润
8nt:peJ$+ accumulated fiscal reserve 累积财政储备
#)GL%{Oa accumulated profit 累积利润；滚存溢利
X*]uLgbl accumulated reserve 累积储备
+sQ=U w#e accumulation of surplus income 累积收益盈余
F.c,F R2 acquired assets 既得资产
# J)sz,)( acquisition 收购；购置；取得
[,8@oM# acquisition cost 购置成本
>y(;k|-$ acquisition expenses 购置费用
zp!{u{ acquisition of 100% interest 收购全部股权
v'`C16&^] acquisition of control 取得控制权
[Sg1\UTl acquisition of fixed assets 购置固定资产
i0v; mc acquisition of shell “买壳”
X4Q ?]{ acquisition price 收购价
] 8+! act of God 天灾
2?z3s|+[ acting partner 执事合伙人
L'H'E, active market 买卖活跃的市场；交投畅旺的市场；旺市
52C> f6w active partner 积极参与的合伙人
`rbTB3? active trading 交投活跃
7xO
=:* actual circulation 实际流通
P"XF|*^U actual cost 实际成本
(}V.xi actual expenditure 实际开支；实际支出
)ra_`Qdcf actual income 实际入息；实际收入；实际收益
Ldf< actual market 现货市场
rt_%_f >qd actual price 现货价；实际价格
|XtN\9V. actual profit 实际利润
!X`
5 actual quotation 实盘；实际价位；实际报价
SBzJQt@Hs actual year basis 按实际年度计算
W[ AX? actuals 实货
8jMw7ti actuarial investigation 精算调查
% q V=PC actuarial principle 精算原则
4sP0oe[h actuarial report 精算师报告
PL@hsZty~c Actuarial Society of Hong Kong 香港精算学会
vCb3Ra~L` actuarial valuation 精算师估值
)%- FnW actuary 精算师
]p\7s ad referendum agreement 暂定协议；有待覆核的协定
)U`6` & F ad valorem duty 从价税；按值征税
QpBgG~h" ad valorem duty system 从价税制
&;&i#ZO ad valorem fee 从价费
(]w_}E]N ad valorem tariff 从价关税
Dw j!B;AZ_ additional allowance 额外免税额
"|{ NRIE additional amount for unexpired risk 未过期风险的额外款额
(Dlh;Ic
r9 additional assessable profit 补加应评税利润
$.a<b^.Xi additional assessment 补加评税
o:.={)rX additional commitment 额外承担
5@ %$M$ E additional commitment vote 额外承担拨款
MT [V1I{LV additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
IGV @tI additional dependent parent allowance 供养父母额外免税额
Nv,1F additional provision 额外拨款
-= H* (M additional stamp duty 附加印花税
07[A& B! additional tax 补加税罚款；补加税款
}TzMWdT Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
.__XOd} K adjudged bankrupt 被裁定破产
@i'RIL} adjudicated bankrupt 裁定破产人
Q })x4 adjudication fee 裁定费；评定印花税额手续费；评估契据费
Ynl^Z adjudication of bankruptcy 裁定破产；宣告破产
!TA6- ]1 adjudication of insolvency 裁定无力偿还债务
(+`pEDD{X adjusted actual 经调整的实数；调整后的实数
% YkJ A: adjusted current assets 经调整的流动资产；调整后的流动资产
{pH{SRM)B adjusted figure 经调整的数字；调整后的数额
mKugb_d? adjusted liabilities 经调整的负债；调整后的负债
b|^g51v adjusted loss 经调整的亏损；调整后的亏损
umaF}}-Q{ 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
Dq/_^a/1 adjusted profit 经调整的利润；调整后的利润
x{6KsYEY adjusted surplus 经调整的盈余额；调整后的盈余额
,)TtI~6Q adjusted value 经调整的价值；调整后的价值
!_ZknZTT adjustment 调整；修订；理算〔保险〕
4zkn~oy adjustment centre 调剂中心
_PL Y<i2vr adjustment lag 调整过程的时间差距；调整时差
(OwAhjHE adjustment mechanism 调整机制
ea kj>7\s adjustment of loss 亏损调整
)r 3}9J adjustment process 调整过程；调整程序
:hJHjh adjustment range 调整幅度
n+Q UT administered exchange rate 受管制汇率
Ebw1 %W KC Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
$N'AZY]4] administration expenses 行政费用
]-QY,
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,pM~Phmp administration in bankruptcy 破产管理
J -tOO administration order 遗产管理令
7I;xRo| administrator 管理人；遗产管理人
NRN3*YGo administrator of the estate 遗产管理人
9 js!g JC admission of debt 债项承认书
x' >Nz{B,P admission of proof 接纳债权证明
o=}}hE\H advance 放贷款项；垫付款项；预支款项；预付款项
BgRfy2: advance account 暂支帐目；预付款帐户
$&& mGD;?K advance compensation 预付补偿金
dn(I$K 8 advance from shareholder 股东垫款
[EI~/#; advance pending reimbursement 预支以待日后付还
!m"LIa#/Cs advanced economy 先进经济体系
\X.C YkgK advancement 预付；预付财产
a\ ;1%2a advances warrant 垫款令
ZG[P?fM advancing 贷出
@ x_. adverse balance 逆差
3 #N'nhUzA adverse exchange 逆汇
'#RzX8|v< advertisement addressed to shareholders 在报章刊登的致股东通告
r<VZE bm) advice for collection 托收通知书
Ox o?\
:T advice of drawing 提款通知书；汇票通知书
#hG0{ _d7 advice of payment 付款通知
O'm><a>8 Advisory Committee [Securities and Futures Commission]
O <7 Q>m 谘询委员会〔证券及期货事务监察委员会〕
t"x
8]Gy Advisory Committee on Diversification 经济多元化谘询委员会
p4mi\~ Q affidavit 誓章；遗产申报誓章
M8 dv
y!D affidavit of no receipt 述明无收款的誓章
<Hd8Jd4f affiliate 联号；联营公司；附属公司
vUm#^/#I affiliated company 附属公司；联号；联营公司
'D`O4Ts P> affirmation [estate duty] 非宗教式宣誓〔遗产税〕
8X Jg affordability 负担能力
\d" JYym African Development Bank [AfDB] 非洲开发银行
h1}U#XV after-acquired property 事后取得的财产
R=& 9 M4 after-hours dealing 市后交易
p7et>;WRx after-tax profit 税后盈利；税后利润；税后溢利
=1Nz*
c agency agreement 代理协议
aF*KY<w agency expenses 代理机构的开支
s B!#`kh agency fee 代理费
L7i2is Agency Law 《代理法》
;iT@41)7 agent 代理人；承销人
v: \ 8 agent of company 公司代理人
\9" agent's fee 代理人费；经纪费
KuBN_bd aggregate 总计；总数；总体数字
4'3do>! aggregate amount 总款额；总额
loRT+u$& aggregate assets and liabilities 总体资产与负债
H<_BnT # aggregate at constant price 按固定价格计算的总体数字
V"Cx5#\7C aggregate demand 总需求
O[}{$NXw aggregate gross position 总持仓量
zs/4tNXw aggregate limit 总限额
`+D H@ce aggregate of salaries tax 合计薪俸税
h?_Cv*0q aggregate performance 总体表现；总体业绩
`HVS }}{a aggregate supply 总体供应
J]&^A$ aggregate surplus 总盈余
gu?e %]X3 aggregate total 整体总额
(LiS9|J! aggregate value 总值；合计价值
:ohGG ,`Dh aggregated basis 合计基准
a ?D]]0% aggregated net chargeable income 合计应课税入息实额
zT<fTFJ1 aggregation 合并计算；合计；总和
I=ao P}_ aggregation of incomes of husband and wife 夫妇入息合并计算
6/ -] aggregation of property 财产的总和
*vy^=Yea
agio 差价；贴水
Ov$>CA Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
|Gp!#D0b Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
L`'#}#O l 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
OBb m?`[ Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
z<_&4)2{ 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
s;brs} Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
nm "]q`(K 《香港政府和大韩民国政府关于相互促进和保护投资协定》
uu7 ?,WT agreement for a settlement 授产协议
),{v agreement for assignment 转让协议
zM+4<k_dH] agreement for sale 售卖协议；买卖协议
LZ#=Ks agreement for sale and purchase 买卖协议
pbCj
^ agreement for the payment of interest 支付利息协议
{ 6
#Qm7s- agreement for the repayment of money 还款协议
-VZn`6% s agreement of reinsurance 再保险协议
DWv(|gO Agricultural Bank of China 中国农业银行
Lql2ry$Wa air passenger departure tax 飞机乘客离境税
yq H Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
[8C|v61Y airport tax 机场税
m}UcF oaO alcohol duty 酒精税
8F>u6Y[P alienation 让与；让渡；转让
(Q5rOrA" alimony 生活费；赡养费
9sP;s^#t7U All Ordinaries Index [AOI] 所有普通股指数
j_I[k8z all risks 全险；综合险
In[rxT~K}Q All Sales Record for Stock Market 《股票市场成交报告》
BiY-u/bH9a Allied Capital Resources Limited 新联财务有限公司
dU}Cb?]7s all-items index [Consumer Price Index] 总指数〔消费物价指数〕
m+UWvUB) allocation letter 拨款信件
G2$<Q+UYs? allocation of fund 分配款项；预留款项
jz,K > allocation of profit 利润分配；溢利分配
QhhL_vP allocation warrant 拨款令
GB%kxtGD;\ allotment 分配；配股
,NO2{Ha $ allotment notice 股份配售通知；配股通知
n;@.eC,T/ allotment of shares 股份分配
oACbZ#/@n allowable 可获宽免；免税的
6|mHu2qXm allowable business loss 可扣除的营业亏损
K}t= Y allowable expenses 可扣税的支出
ag V z
allowance 免税额；津贴；备抵；准备金
RWg'W,v=! allowance for debts 债项的免税额
/^]/ iTg allowance for depreciation by wear and tear 耗损折旧免税额
Ux,?\Vd allowance for funeral expenses 殡殓费的免税额
sYEh>%mo^C allowance for inflation 为通货膨胀而预留的款项；通胀准备金
8Y]% S9. allowance for repairs and outgoings 修葺及支出方面的免税额
qX[{_$^Q allowance to debtor 给债务人的津贴
Y/x>wNW alteration of capital 资本更改
zG0]!A alternate trustee 候补受托人
a}e GB + amalgamation 合并
F50l->F2& ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
`uKsFX M ambit of charges 征税范围；收费范围
[vGkr" = amended valuation 经修订的估值
O~Jm< American Commodities Exchange 美国商品交易所
u^O!5 'D % American Express Bank Limited 美国运通银行
X-=4Z9 American Stock Exchange 美国证券交易所
3F?7oMNIh amortization 摊销
0BwxPD#6bv amount due from banks 存放银行同业的款项
p4F% FS:` amount due from banks abroad 存放海外银行同业的款项
x H\!j amount due from holding companies 控股公司欠款
eJ*u]GH U amount due from local banks 存放本港银行同业的款项
t$Bu<frQ amount due to banks 银行同业的存款
q+znb'i-x amount due to banks abroad 海外银行同业的存款
8(Cs<C! amount due to holding companies 控股公司存款
oVTXn=cYDp amount due to local banks 本港银行同业的存款
E^ iShe amount due to outport banks 外埠银行同业的存款
C'y4 ~7 amount for note issue 发行纸币的款额
`fuQ t4 amount of bond 担保契据的款额
s=e`}4 amount of consideration 代价款额
sYq:2Wn>8Q amount of contribution 供款数额
{#.<h PXn amount of indebtedness 负债款额
cR{F|0X amount of principal of the loan 贷款本金额
(@ 1>G
^% amount of rates chargeable 应征差饷数额
2 \< u;9 amount of share capital 股本额
PNz ]L amount of sums assured 承保款额
zviTGhA amount of variation 变动幅度
/1v:eoF; amount of vote 拨款数额
P BVF'~f@j amount payable 应付款额
vM@8&,; amount receivable 应收款额
v X7U|zy Amsterdam Stock Exchange 阿姆斯特丹证券交易所
fN1b+ d~*6 analysis 分析
Vx}e,(i ancillary risk 附属风险
ddS3;Rk2 annual account 周年帐目；周年帐目报表；年度决算；年结
$ bDaZGy annual accounting date 年结日期
uU6+cDp annual allowance 每年免税额；年积金；年度津贴；年津
DPi%[CRH annual balance 年度余额
_I~ W!8&w> annual disposable income 每年可动用收入
CO1D.5 annual estimates 周年预算
C2,,+* v annual fee 年费
cxrUk$f annual general meeting 周年大会
'> Y"s| annual growth rate 年增率；每年增长率
%? _pSH}$! annual long-term supplement 长期个案每年补助金
9rtcI[&?0 annual pensionable emolument 可供计算退休金的年薪
/_?Ly$>' annual report 年报
6Ez}A|i Annual Report on the Consumer Price Index 《消费物价指数年报》
ge[f/"u annual return 周年报表；周年申报表；每年报税表格
Q,Hw@w<1 Annual Return Rules 《周年报表规则》
mT >56\63 annual review of consumer prices 每年消费物价回顾
x9~d_>'A annual roll-forward basis 逐年延展方式
7f'9Dm` annual salary 年薪
RT8xU;
annual statement 年度报表；年度决算表
yEy}
PCJ& Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
5Y"lr Y38 annuitant 年金受益人
*\I?gDON annuity 年金
oKiBnj5J annuity contract 年金合约
7Cx%G/( annuity on human life 人寿年金
Txfu%'2)e antecedent debt 先前的债项
Zy T9y ante-dated cheque 倒填日期支票
m
,)4k&d anticipated expenditure 预期开支
"kz``6C anticipated net profit 预期纯利
E:(flW= anticipated revenue 预期收入
^ :\|6`{n anti-inflation measure 反通货膨胀措施
G#8HY VF anti-inflationary stance 反通货膨胀立场
qn6Y(@<[ apparent deficit 表面赤字
f$NudG!S apparent financial solvency 表面偿债能力
D(s[=$zua apparent partner 表面合伙人
! 9k)h P application for personal assessment 个人入息课税申请书
~9p*zC3M application of fund 资金应用
7<oLe3fbM application to release as liquidator and to destruct the books of accounts and documents
'u{m37ZJ 申请免除清盘人职务及毁灭帐簿与文件
t*< .^+Vd appointed actuary 委任精算师
m]+g[L?- appointed auditor 委任核数师；委任审计师
Xp{+){Iu appointed trustee 委任的受托人
,Zb ]3 appointer 委任人
*;(LKRV apportioned pro rata 按比例分摊
B[!wo apportionment 分配；分摊
ATv.3cy Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
UW<V(6P apportionment formula 分摊方程式
qXkc~{W_ apportionment of estate duty 遗产税的分摊
H jbC>* appraisal 估价；评估
0~H(GG$VH appreciable growth 可观增长
vL`wn= appreciable impact 显着影响
OO] ~\j appreciable increase 可观增长
&p^ S6h appreciation 增值；升值
N' t* e Ci appreciation against other currencies 相对其他货币升值
kz(%8qi8& appreciation of the exchange value of Hong Kong dollar 港元汇值上升
S`BLwnU`# appreciation tax 增值税
+eZR._&0 appropriation 拨款；拨用；拨付
M ZB0vdx appropriation account 拨款帐目
f[HhLAVGK` Appropriation Bill 拨款法案
}L{en appropriation-in-aid system 补助拨款办法
ync2X{9D approved assets 核准资产
& eG,CIT approved basket stock 认可一篮子证券
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F&Wuf approved budget 核准预算
AiykIE R/ approved charitable donation 认可慈善捐款
ny| ni\6 approved charitable institution 认可慈善机构
5*{U! ${a approved currency 核准货币；认可货币
Xlp u_H| approved estimates 核准预算
KRf$VbuL approved estimates of expenditure 核准开支预算
>lU[
lf+/ approved overseas insurer 核准海外保险人
[bIdhG approved overseas trust company 核准海外信托公司
G \?fWqx approved pooled investment fund 核准汇集投资基金
Y5 $5qQ approved provident fund scheme 认可公积金计划
j08}5Eo approved provision 核准拨款
0"(5\T approved redeemable share 核准可赎回股份
G)';ucs:, approved regional stock 认可地区性证券
Pq>r|/~_ approved retirement scheme 认可退休金计划
{v}f/ cu approved subordinated loan 核准附属贷款
o> W H;EBL arbitrage 套戥；套汇；套利
8xs[{?|: arbitrageur 套戥者；套汇者
AdesR-e$R arbitrary amount 临时款项
DmM<Kkg.J arrangement 措施；安排；协定
lplEQ]J| arrears 欠款
WLQm|C, arrears of pay 欠付薪酬
P&V,x`<Z arrears of revenue 逾期未收税款；逾期未收的帐项
mEmznA articles of association 组织章程；组织细则；组织章程细则
SG2s!Ht Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
~EG`[cv ascertainment of profit 确定利润
57Q^ "sl "Asia Clear" “亚洲结算系统”
%kS +n_* Asia Commercial Bank Ltd. 亚洲商业银行有限公司
U,yU-8z/ Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
$(H%|Oyn Asian Development Fund [ADF] 亚洲发展基金
}+h/2D Asian dollar bond 亚洲美元债券
[h+MA>%! Asian dollar market 亚洲美元市场
bX:Y5o49
Asian dollar rate 亚洲美元利率
l Ot3^` Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
%g{m12 Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
>c*}Do{lG asked price 沽盘；喊价；索价；卖方报价
` /#f8R1g assessable income 应评税入息
!5wm9I!5^ assessable loss 应评税亏损
Zj99]4?9 assessable profit 应评税利润
8 sZ~3 assessable value 应评税值
UM(tM9 assessed profit 估定利润
N W :_)1 assessed value 经评估价值
oJ\U F S assessment 评税；评定；估价；评税单
'3O@Nxof4 assessment number 评税编号；估价编号
Mp^%. m assessment of additional tax 补加税评税
xAw$bJj~s assessment of performance 业绩评估；实绩评价
I$9^i#O'3 Assessor 评税主任
@tWyc%t asset price bubbles 资产价格泡沫
cJd~UQ<k asset-backed securities 具资产保证的证券
t8DyS FT assets accretion 资产增值
iUJqAi1o assets and liabilities 资产与负债
7"Sw) )H| assets betterment statement 资产递增表；资产改进表
<UOx >=h assets lending 实物放款；有抵押贷款
$73 7o V< assets of the company passing on the death 死者去世时转移的公司资产
:^tw!U%y1 assets pledged as security for liabilities 用作负债抵押的资产
5:6as^i:b assets portfolio 资产投资组合
v*SSc5gFG assets price 资产价格
AA"?2dF assets quality 资产质素
S# Tc{@e assets realization 资产变现
U:ggZ`. assets refinancing arrangement 资产再集资安排
/_ 5I}{ assets securitization 资产证券化
uo ;aC$US assets situated outside Hong Kong 在香港以外地方的资产
fhw. A5Ck assets stripping 削减资产；拆卖资产
q{5wx8_U assets value 资产值
/L\ ]t assignee 承让人
#;sUAR?] assignment 转让；转让书；转让契
(lq7 ct assignment of interest 权益转让
fCdd,,, } assignment of letters patent and trade mark 专利证书及商标转让
Kq
e,p{= assignment of property 物业转让；物业转让书
D1o<:jOj assignment right 转让权
CB {% ~ assignor 转让人
&4Q(>"iL4 associate 有联系的人；有关连人士；相联者；合伙人；联系人
1OJD!juL$ Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
/ PDe<p associate member 附属会员
=p ,+a/* associated body corporate 相联法人团体
W L$nchS9 associated company 相联公司；联属公司
v!n\A}^: associated corporation 相联法团
d0$ dQg Association of Chartered Certified Accountants [ACCA] [United Kingdom]
R("g ] 公认会计师公会〔英国〕
\>0%E{CR Association of Futures Exchange Brokers 香港期货经纪协会
qq" &Bc> Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
6FNs4|(d association of underwriters 承保人组织
++d(}^C; assumption of control 接管
2?9 FF lX assurance 担保；保险；转易；转易书
0g}+%5]yg assurance of interest 权益的转易
64;F g/t at 19XX price 按一九ＸＸ年价格计算
L1A0->t at a discount 按赔价计算；按贴水价格计算；打折扣
?muI 8b at a premium 按溢价计算；按升水价格计算
MG)wVS<d_ at call 通知付款；按通知
~V&4<=r` at constant market price 按固定市价计算
gpW3zDJ at constant price 按固定价格计算
JRt^YX at cost 按成本计算
v- M3/* at current market price 按当时市价计算；按现时市价计算
px;5X4U at current price 按当时价格计算；按现时价格计算
i1k(3:ay< at factor cost 按要素成本计算；按生产要素成本计算
yQ5&S]Xk$$ at money-of-the-day price 按付款当日价格计算
0`.3`Mk at or better 按指定或较佳价位〔买卖指令〕
F4'g}y OLd at par 按面值计算；平价
qI;"y G-x- at sight 见票即付
X _GR{z%
at the close 按收市盘
Rj 2N+59rg at the opening 按开市盘
4lhoA attestation 见证；见证条款
>Pne@w!* at-the-money option 平价期权
q$FwO"dC attorney 受权人；受托代表人
g
/D@/AU1u attornment 新拥有人承认书
VP[ -BK[ attributable profit 可归属利润
X Ds ) attributable share value 可归属股份价值
u=NpL^6 s< Auckland Stock Exchange 奥克兰证券交易所
2<HG=iSf auction 拍卖
Z0*Lm+d9z auctioneer 拍卖商
y57]q#k audit 审计；核数
H } w"4s Audit Commission 审计署
ReE-I/n8f Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
?O (KmDH 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〕
4|*b{N i audit review 帐目审查
t
I}@1 Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
V? AHj< audited account 审计帐目；经审计的帐目
7|4h s:4mD audited annual account 经审计的周年帐目
Ncr38~;w audited balance sheet 经审计的资产负债表
^% y<7>% auditor 核数师；核数主任；审计师
#eSVFD5 ZU auditor's certificate 核数师证明书；审计师证明书
}% (e`[?1 auditor's report 核数师报告；审计师报告
7L~LpB Aussie bond 澳元债券
EH))%LY1y austerity budget 紧缩预算
?w'a^+H Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
k[lYd k Australia All Ordinaries Index 澳洲所有普通股票指数
EQZu-S`kv Australian Dollar [AUD] 澳元
E*V UP 5E Australian Options Market 澳大利亚期权市场
1,@-y#V_ Australian Securities Commission 澳洲证券事务监察委员会
@8 WG Australian Society of Certified Practising Accountants 澳洲执业会计师公会
i(DoAfYf/q Australian Stock Exchange 澳大利亚证券交易所
<cu? g Austrian Schilling [ATS] 奥地利先令
Q79& Q04XN authentication 认证；鉴证
YT7,=k _ authority to purchase 委托购买证；委购书
E^ua u=F authorization 认可；核准；授权；授权书
'}\{4Qst authorization by direction 指示授权
RDU,yTHq authorization by instruction 指令授权
n+Of biz@ authorization by warrant 令状授权
%gj's-!! authorization of unit trust 单位信托的认可
(2J_Y*N~> authorized agent 指定代理人
n';"c;Ye) authorized capital 法定资本
-L e:%q2 authorized clerk 出市员
7tWt3 authorized dealer 认可交易商
mD }&X7 authorized financial institution 认可财务机构
iC-WQkQY authorized fund 认可基金
XrR@cDNx{ authorized fund house 获授权的基金公司；认可基金公司
;#c|ZnX authorized institution 认可机构
oFt]q
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?"MJ'u authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
Y4*ezt:;Q authorized insurer 获授权保险人；获认可承保人
tI50z khaB authorized investment 特准投资项目
`:WVp ~fn authorized person 获授权人
qh}M!p2 authorized representative 获授权代表
P(?i>F7s authorized share capital 法定股本
g7*c wu automated quotation system 自动报价系统
Z}bUvr XP Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
ECHl 9;
+ 自动交易系统〔香港期货交易所有限公司〕
*o]Q<S>lH automatic adjustment mechanism 自动调整机制
_nw=^ zS automatic adjustment system 自动调整系统
{SH +lX0]{ Automatic Clearing House 自动票据交换所
+N0V8T%~z. automatic exchange rates accumulation system 自动化汇率累集系统
g1U Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
`P1jg$(eA automatic teller machine [ATM] 自动柜员机
|k5uVhN autopay 自动转帐
d{_tOj$ available assets 可用资产
w)I!q&`Y available fiscal reserve 现存财政储备
L \0nO i available profit 可用利润
WBTdQG
Q6 Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
:x e/7 - average 平均；平均数；海损
& sbA:xZBA average basic salary 平均基本薪金
(lv|-Phc. average consumer expenditure 平均消费开支；一般消费开支
RFF& -M] average cost 平均成本
&W/C2cpmR average cost of land production 增辟土地平均成本
=XWew* average daily turnover 平均每日成交额
C6Qnn@waYb average daily wage rate 平均每日工资率
l:NEK` >i average expenditure pattern 平均开支模式
(WT0 j average growth rate 平均增长率
}W &hPC average net fixed assets 固定资产平均净值
', -4o- average of relatives 相对价格平均数
fuJ6
fmT average price 平均价格
p)}iUU2N average propensity to consume 平均消费倾向；一般消费倾向
`q Sfo` average propensity to save 平均储蓄倾向；一般储蓄倾向
} \5^$[p average rate 平均率
1B~H *=t4h average revenue 平均收入；平均收益
[
bv>(a_, average stock 平均库存；平均存货
oQJK} 9QR average yearly rent 平均年租
#"|Y"#@k avoidance of double taxation 避免双重课税
0 ZQ|W%tS avoidance of tax 避税
