A:
r*c82}tc A share Ａ股；甲类股份
-, [~~ abatement of tax 减税；减扣免税额
_!| =AIX ABN AMRO Bank N.V. 荷兰银行
P*}9,VoY above-the-line expenditure 线上项目支出；经常预算支出
u=1B^V, 6V above-the-line receipt 线上项目收入；经常预算收入
5?D1][ ABSA Asia Limited 南非联合亚洲有限公司
q#l. A?rK\ absolute change 绝对数值变更
=ZFcxGo absolute expenditure 实际开支
X+/{%P!w absolute guideline figure 绝对准则数字
;G i I'M absolute interest 绝对权益
W dei` u[ absolute order of discharge 绝对破产解除令
_-g-'Hr+N absolute profit margin 绝对利润幅度
D >psh- ,1 absolute value 实值；绝对值
V<
2IIH5^ absolutely vested interest 绝对既得权益
cr2{sGn| absorbed cost 已吸收成本；已分摊成本
)i},@T8[ absorption 吸收；分摊；合并
f_^ix absorption rate 吸收率；摊配率；分摊率
!E4E' I=]N ACB Finance Limited 亚洲商业财务有限公司
Nck!z8 acceptable form of reciprocity 合理的互惠条件
c _R)P,P acceptable rate 适当利率；适当汇率
6z1aG9G acceptance agreement 承兑协议
#nxER acceptance for honour 参加承兑
U` ? zC~ acceptor 承兑人；接受人；受票人
o'9OPoof:. acceptor for honour 参加承兑人
m$j
n5: accident insurance 意外保险
rTN"SQt Accident Insurance Association of Hong Kong 香港意外保险公会
B:.;,@r] accident insurance scheme 意外保险计划
]C9%]` accident year basis 意外年度基准
<K|3Q'(S accommodation 通融；贷款
ex0
kb accommodation bill 通融票据；空头票据
oHYD_8'f accommodation party 汇票代发人
6R3"L]J account balance 帐户余额；帐户结余
% 4QoF account book 帐簿
CpBQ>!CW account collected in advance 预收款项
~}hba3&b;# account current book 往来帐簿
~{52JeUc P account of after-acquired property 事后取得的财产报告
!gD 3CA account of defaulter 拖欠帐目
6,CU)-98G account payable 应付帐款
qk"oFP6 account payee only [A/C payee only] 只可转帐；存入收款人帐户
>cvE_g"?C account receivable 应收帐款
f\U? :8 3 account receivable report 应收帐款报表
^bZ <9} account statement 结单；帐单；会计财务报表
9q@ z[+X account title 帐户名称；会计科目
X}n&`y{/ accountant's report 会计师报告
1]a*Oer} Accountant's Report Rules 会计师报告规则
_OyP>| L' accounting and auditing procedure 会计与审计程序；会计与核数程序
+9=@E Accounting Arrangements 《会计安排》
nR=2eBNf accounting basis 会计基础
B}l}Aq8 accounting by Official Receiver 破产管理署署长呈交的帐目
S,d ngb{ Accounting Circular 《会计通告》
E.5*Jr=J accounting class 会计类别
!#c KF6% accounting date 记帐日期；会计结算日期
4OqE.LFu accounting for money 款项核算
a PcGI Accounting Officer 会计主任
{9m!UlTtw accounting period 会计报告期；会计期
~@)- qV^~ accounting policy 会计政策；会计方针
Vz=j )[ accounting practice 会计惯例
\N'hbT = accounting principle 会计准则
R{2GQB accounting record 会计记录
"-~D! {rS accounting report 会计报告
5~<a>> Accounting Services Branch [Treasury] 会计事务部〔库务署〕
IPr*pQ{;c Accounting Society of China 中国会计学会
( ;Dn%kK accounting statement 会计报表
#*ZnA, accounting system 会计制度；会计系统
!."%M^J accounting transaction 会计事项；帐务交易
;f\R$u- accounting treatment 会计处理
!ch[I#&J- accounting year 会计年度
)%H5iSNG$P accretion 增值；添加
B5?c'[V9 accrual 应计项目；应累算数目
)cv0$ accrual basis 应计制；权责发生制
`-9*@_ -=M accrual basis accounting 应计制会计；权责发生制会计
j? Jd@(*y$ accrue 应累算；应计
(e bBH accrued benefit 应累算利益
FrAqTz accrued charges 应计费用
.MzP}8^ accrued cumulative preference share dividend 应累算的累积优先股股息
#%} u8\q accrued expenses 应累算费用
p;c_<>ws-Y accrued interest payable 应付利息；应计未付利息
IV
3@6t4k accrued interest receivable 应收利息；应计未收利息
w|hyU4- ^ accrued right 累算权益
rH#c:BwSm accruing profit 应累算的利润
Wf+Cc?/4 accumulated fiscal reserve 累积财政储备
>M8^ Jgh accumulated profit 累积利润；滚存溢利
'JW_]z1 accumulated reserve 累积储备
3^iQe"P%a@ accumulation of surplus income 累积收益盈余
l1iF}>F2 acquired assets 既得资产
R4Gg|B h acquisition 收购；购置；取得
#h
#mOJ5 acquisition cost 购置成本
#1,>Q nl acquisition expenses 购置费用
RT_Pd\(qD acquisition of 100% interest 收购全部股权
tnKpn-LPA acquisition of control 取得控制权
TS~Y\Cp acquisition of fixed assets 购置固定资产
cfy/ *| acquisition of shell “买壳”
Xdp`Z' g acquisition price 收购价
C[87f-g act of God 天灾
2y
.-4?e acting partner 执事合伙人
h q & active market 买卖活跃的市场；交投畅旺的市场；旺市
j
44bF/ active partner 积极参与的合伙人
nIN%<3U2 active trading 交投活跃
r-\T}e2Gz actual circulation 实际流通
# ZYid t actual cost 实际成本
dg'CHxU actual expenditure 实际开支；实际支出
%gne%9nn actual income 实际入息；实际收入；实际收益
E=tx.h4xG~ actual market 现货市场
\ 3js } actual price 现货价；实际价格
\4`saM /x actual profit 实际利润
7}iewtdy, actual quotation 实盘；实际价位；实际报价
ixI5Xd< actual year basis 按实际年度计算
_sf0{/< ) actuals 实货
6{Cu~G{]N actuarial investigation 精算调查
J:TI>*tn actuarial principle 精算原则
Zc' >}X[G actuarial report 精算师报告
O>"r. sR Actuarial Society of Hong Kong 香港精算学会
,N@I cl actuarial valuation 精算师估值
*nUpO] actuary 精算师
c |;|%"Mk ad referendum agreement 暂定协议；有待覆核的协定
!Z0rTC3d ad valorem duty 从价税；按值征税
r{6B+3 J ad valorem duty system 从价税制
9'/ |?I ad valorem fee 从价费
#Q yK?i* ad valorem tariff 从价关税
l]58P additional allowance 额外免税额
Z+h7 0,| additional amount for unexpired risk 未过期风险的额外款额
ja,L)b : additional assessable profit 补加应评税利润
p#8LQP~0$ additional assessment 补加评税
P20]>Hg additional commitment 额外承担
0F0(]7g^ additional commitment vote 额外承担拨款
%] :vT&M additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
^?S@v1~7d additional dependent parent allowance 供养父母额外免税额
- R8!"~o additional provision 额外拨款
=ZJ?xA8 additional stamp duty 附加印花税
U~B}vt additional tax 补加税罚款；补加税款
=Gg)GSL^ Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
2I(@aB+ adjudged bankrupt 被裁定破产
w]5f3CIm adjudicated bankrupt 裁定破产人
MF`k~)bDV adjudication fee 裁定费；评定印花税额手续费；评估契据费
>. nt'BQ adjudication of bankruptcy 裁定破产；宣告破产
"<n"A7e adjudication of insolvency 裁定无力偿还债务
|uBot#K| adjusted actual 经调整的实数；调整后的实数
O^="T^J adjusted current assets 经调整的流动资产；调整后的流动资产
KHs{/ adjusted figure 经调整的数字；调整后的数额
Mb i+Vv- adjusted liabilities 经调整的负债；调整后的负债
~bWWu`h adjusted loss 经调整的亏损；调整后的亏损
z1@sEfk> 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
JjTzq2'% adjusted profit 经调整的利润；调整后的利润
DRg ~HT adjusted surplus 经调整的盈余额；调整后的盈余额
Tdmo'"m8z_ adjusted value 经调整的价值；调整后的价值
,%b1 ]zZQ adjustment 调整；修订；理算〔保险〕
8IIdNd adjustment centre 调剂中心
'N5r2JL[w adjustment lag 调整过程的时间差距；调整时差
1r:fxZO\Vd adjustment mechanism 调整机制
4uAb
LSh9 adjustment of loss 亏损调整
m$y$wo<K[7 adjustment process 调整过程；调整程序
!L.z4n,n+ adjustment range 调整幅度
H1u i#5n2 administered exchange rate 受管制汇率
d# ?* 62 Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
/ wRK[i administration expenses 行政费用
;KZ2L~
THG administration fee 手续费；行政费
kc(b;E A administration in bankruptcy 破产管理
-mYI[AG) administration order 遗产管理令
|u@>[ *k'= administrator 管理人；遗产管理人
1eR{~ , administrator of the estate 遗产管理人
yI)fu^ admission of debt 债项承认书
N+@@EOmH admission of proof 接纳债权证明
nF[eb{GR` advance 放贷款项；垫付款项；预支款项；预付款项
Z
a
y'/b advance account 暂支帐目；预付款帐户
qA_DQ): advance compensation 预付补偿金
/:L&uqA advance from shareholder 股东垫款
Kmf-l*7} advance pending reimbursement 预支以待日后付还
n,'AFb4AF advanced economy 先进经济体系
="TOa"Zk advancement 预付；预付财产
jw%FZ advances warrant 垫款令
#FDu 4xi advancing 贷出
1sJJ"dC.w adverse balance 逆差
?(L? X&)v adverse exchange 逆汇
%fSk
"%u%< advertisement addressed to shareholders 在报章刊登的致股东通告
9NoPrR=x 1 advice for collection 托收通知书
eMd1%/[ advice of drawing 提款通知书；汇票通知书
~~E=E;9 advice of payment 付款通知
8; N}d)*O Advisory Committee [Securities and Futures Commission]
owVUL~ 谘询委员会〔证券及期货事务监察委员会〕
] j?Fk$C Advisory Committee on Diversification 经济多元化谘询委员会
V@xnz)^t affidavit 誓章；遗产申报誓章
OZ]3OL, affidavit of no receipt 述明无收款的誓章
F^v { Jqc affiliate 联号；联营公司；附属公司
eOmxA<h affiliated company 附属公司；联号；联营公司
; 8x^9Q affirmation [estate duty] 非宗教式宣誓〔遗产税〕
<YNPhu~5 affordability 负担能力
J0) WRn"h African Development Bank [AfDB] 非洲开发银行
G ,*
uj0g after-acquired property 事后取得的财产
^?VT y5yp after-hours dealing 市后交易
\Nn%*? f after-tax profit 税后盈利；税后利润；税后溢利
xF>w r
r agency agreement 代理协议
w`Aw+[24 agency expenses 代理机构的开支
w 8@| b} agency fee 代理费
'eXw`kw( Agency Law 《代理法》
k
<Sa< agent 代理人；承销人
:[?o7%" agent of company 公司代理人
' GO..m"G agent's fee 代理人费；经纪费
,O`*AzjS5Q aggregate 总计；总数；总体数字
QO^X7A"?X aggregate amount 总款额；总额
tKV iM@T aggregate assets and liabilities 总体资产与负债
;+Kewi;< aggregate at constant price 按固定价格计算的总体数字
BTQC1;;N aggregate demand 总需求
zi 14]FWo aggregate gross position 总持仓量
uUB%I 8 aggregate limit 总限额
83(P_Y: aggregate of salaries tax 合计薪俸税
t`3T_t Y aggregate performance 总体表现；总体业绩
qO'5*d;! d aggregate supply 总体供应
~$obcW1 aggregate surplus 总盈余
-Af`AX aggregate total 整体总额
] ]-0RJ=S? aggregate value 总值；合计价值
_C#( )# aggregated basis 合计基准
H~K2`Cr)4 aggregated net chargeable income 合计应课税入息实额
MX_a]$\ :n aggregation 合并计算；合计；总和
l;FgX+) aggregation of incomes of husband and wife 夫妇入息合并计算
6$;)CO!h aggregation of property 财产的总和
7 i8qB462 agio 差价；贴水
HpC4$JMm Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
(ZSSp1R v Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
'0]_8Sy& 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
!|QeYGnq6 Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
@Oay$g P{T 《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》
C&"2`ll Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
\ku{-^ 7 《香港政府和大韩民国政府关于相互促进和保护投资协定》
AlhiF\+ C agreement for a settlement 授产协议
ZDD|MH agreement for assignment 转让协议
5gEWLLDp agreement for sale 售卖协议；买卖协议
8jx1W9=`9[ agreement for sale and purchase 买卖协议
TzXl ?N agreement for the payment of interest 支付利息协议
v wD(J.; agreement for the repayment of money 还款协议
DKCy h` agreement of reinsurance 再保险协议
h --!pE+ Agricultural Bank of China 中国农业银行
daNIP1Qn air passenger departure tax 飞机乘客离境税
/;ITnG Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
"Y0[rSz,UW airport tax 机场税
|0 %UM} alcohol duty 酒精税
Jxp'.oo[ alienation 让与；让渡；转让
!XC7F UO alimony 生活费；赡养费
?P]md9$(+e All Ordinaries Index [AOI] 所有普通股指数
1mM52q.R4 all risks 全险；综合险
|B.d7@{mM All Sales Record for Stock Market 《股票市场成交报告》
q|2C>{8 Allied Capital Resources Limited 新联财务有限公司
,DZLEsFM all-items index [Consumer Price Index] 总指数〔消费物价指数〕
bGa":|}F allocation letter 拨款信件
E6)mBAE allocation of fund 分配款项；预留款项
9R3=h5Y allocation of profit 利润分配；溢利分配
u^p[zepW\ allocation warrant 拨款令
S"z4jpqn3 allotment 分配；配股
RO8Ynm2
< allotment notice 股份配售通知；配股通知
U.x.gZRo[ allotment of shares 股份分配
V(0[Q A allowable 可获宽免；免税的
Or|LyQU allowable business loss 可扣除的营业亏损
9hzU@m allowable expenses 可扣税的支出
(* gpa:Sc allowance 免税额；津贴；备抵；准备金
&6EfybAt^_ allowance for debts 债项的免税额
Br??Gdd allowance for depreciation by wear and tear 耗损折旧免税额
ITiw) M allowance for funeral expenses 殡殓费的免税额
t,6=EK*3T allowance for inflation 为通货膨胀而预留的款项；通胀准备金
0w]?yqnE allowance for repairs and outgoings 修葺及支出方面的免税额
B!a nY} /U allowance to debtor 给债务人的津贴
n|6yz[N alteration of capital 资本更改
K.7 gd1I alternate trustee 候补受托人
`9gx-')]\ amalgamation 合并
jm"xf7 ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
pn|{P<b \ ambit of charges 征税范围；收费范围
"de:plMofy amended valuation 经修订的估值
HOG7|| &y American Commodities Exchange 美国商品交易所
O}V2> W$ American Express Bank Limited 美国运通银行
\O~P
!` American Stock Exchange 美国证券交易所
p,fin?nW c amortization 摊销
=;T[2: JUu amount due from banks 存放银行同业的款项
J-c7ZcTt amount due from banks abroad 存放海外银行同业的款项
bc NYoZ8`
amount due from holding companies 控股公司欠款
P&;I]2# amount due from local banks 存放本港银行同业的款项
N h%8; amount due to banks 银行同业的存款
>M H@FnUL amount due to banks abroad 海外银行同业的存款
"{lnSLk amount due to holding companies 控股公司存款
jL$X3QS: amount due to local banks 本港银行同业的存款
&jcr7{cD amount due to outport banks 外埠银行同业的存款
x.RZ!V- amount for note issue 发行纸币的款额
yAe}O#dy amount of bond 担保契据的款额
'l;|t"R12 amount of consideration 代价款额
@pz2}Hd | amount of contribution 供款数额
&I= q% amount of indebtedness 负债款额
)M~5F,) amount of principal of the loan 贷款本金额
?`$4ZDM amount of rates chargeable 应征差饷数额
|Gi/=[Tp amount of share capital 股本额
7;{F"/A amount of sums assured 承保款额
gy.;
"W amount of variation 变动幅度
7Jk.U=vY amount of vote 拨款数额
{ `> x"Y5 amount payable 应付款额
_6( =0::x amount receivable 应收款额
-6\9B>qa Amsterdam Stock Exchange 阿姆斯特丹证券交易所
k,,}N 9 analysis 分析
3*<W`yed ancillary risk 附属风险
!;-x]_ annual account 周年帐目；周年帐目报表；年度决算；年结
|QdS; annual accounting date 年结日期
WRCi! annual allowance 每年免税额；年积金；年度津贴；年津
iatQHn >( annual balance 年度余额
8:MYeE5 annual disposable income 每年可动用收入
)uP= o annual estimates 周年预算
b3H;Ea?^^< annual fee 年费
D S
yE annual general meeting 周年大会
\b->AXe8 annual growth rate 年增率；每年增长率
Y/gCtS F annual long-term supplement 长期个案每年补助金
2S3F]fG0 annual pensionable emolument 可供计算退休金的年薪
B !0[LlF+ annual report 年报
y\x<!_&D Annual Report on the Consumer Price Index 《消费物价指数年报》
Cpl)byb annual return 周年报表；周年申报表；每年报税表格
q I}Zg)q] Annual Return Rules 《周年报表规则》
-_+0[Nb . annual review of consumer prices 每年消费物价回顾
6822xk annual roll-forward basis 逐年延展方式
tp"\ annual salary 年薪
e_SlM=_ u annual statement 年度报表；年度决算表
_+i-) 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
l_WY];a annuitant 年金受益人
jBM>Pe^`3 annuity 年金
$8)/4P?OL annuity contract 年金合约
O{PRK5 ^h annuity on human life 人寿年金
gTT-7 antecedent debt 先前的债项
53A=O gk8S ante-dated cheque 倒填日期支票
c QjJ9o7 anticipated expenditure 预期开支
23PSv8;EM anticipated net profit 预期纯利
{#MViBhd% anticipated revenue 预期收入
x U YSD anti-inflation measure 反通货膨胀措施
(@zn[ Nq anti-inflationary stance 反通货膨胀立场
TocqoYX{{ apparent deficit 表面赤字
k6XO-a f apparent financial solvency 表面偿债能力
X'Oo ogu apparent partner 表面合伙人
2B# \683 application for personal assessment 个人入息课税申请书
PNq#o% q application of fund 资金应用
f!<mI8H application to release as liquidator and to destruct the books of accounts and documents
Kmtr.]Nj 申请免除清盘人职务及毁灭帐簿与文件
ts
]
+W!: appointed actuary 委任精算师
n~LR=o appointed auditor 委任核数师；委任审计师
BLRrHaX0 appointed trustee 委任的受托人
!u"Hf7/ appointer 委任人
Y+E@afsKs apportioned pro rata 按比例分摊
$[d}g apportionment 分配；分摊
eUl[ gHP Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
()iJv f>@ apportionment formula 分摊方程式
Y:wds=lA apportionment of estate duty 遗产税的分摊
.s+e
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K vgZx(. appreciable growth 可观增长
Aq-v3$XL appreciable impact 显着影响
DE[y&]/C{ appreciable increase 可观增长
p P .
appreciation 增值；升值
-M4#dHR_! appreciation against other currencies 相对其他货币升值
E ?-K_p appreciation of the exchange value of Hong Kong dollar 港元汇值上升
:?,& u,8 appreciation tax 增值税
A /MOY@%G appropriation 拨款；拨用；拨付
tU(6%zvR appropriation account 拨款帐目
@U}UC G7+ Appropriation Bill 拨款法案
ny}?+&K appropriation-in-aid system 补助拨款办法
\l`;]cA approved assets 核准资产
+CACs7tV approved basket stock 认可一篮子证券
,i}"e(f approved budget 核准预算
Y9Pb approved charitable donation 认可慈善捐款
!vU[V,~
approved charitable institution 认可慈善机构
|D \ ukml approved currency 核准货币；认可货币
, ?}TSJKC approved estimates 核准预算
:c\NBKHv* approved estimates of expenditure 核准开支预算
',.Xn `c approved overseas insurer 核准海外保险人
`bi5 #xR approved overseas trust company 核准海外信托公司
yfU1;MI approved pooled investment fund 核准汇集投资基金
|1neCP@ng approved provident fund scheme 认可公积金计划
E^ rN) approved provision 核准拨款
z w0p} approved redeemable share 核准可赎回股份
ka (xU#; approved regional stock 认可地区性证券
3c nsJV] approved retirement scheme 认可退休金计划
Y{jhT^tKK approved subordinated loan 核准附属贷款
N. f Ig arbitrage 套戥；套汇；套利
uaS?y1:c arbitrageur 套戥者；套汇者
V{8mx70 arbitrary amount 临时款项
V/03m3!q arrangement 措施；安排；协定
>uV G] arrears 欠款
F$caKWzny5 arrears of pay 欠付薪酬
__a9}m4i7x arrears of revenue 逾期未收税款；逾期未收的帐项
7':|f " articles of association 组织章程；组织细则；组织章程细则
aW"BN 5eM> Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
F/&&VSv>LO ascertainment of profit 确定利润
v>,XJ 7P "Asia Clear" “亚洲结算系统”
G#csN &|, Asia Commercial Bank Ltd. 亚洲商业银行有限公司
!l}es4~.a Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
6K,AQ.=V2 Asian Development Fund [ADF] 亚洲发展基金
)t|M)z J Asian dollar bond 亚洲美元债券
Mqna0"IYx* Asian dollar market 亚洲美元市场
a^CIJ. P2 Asian dollar rate 亚洲美元利率
J[^-k!9M Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
vnKUD| Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
J^u{7K, asked price 沽盘；喊价；索价；卖方报价
H.YntFtD' assessable income 应评税入息
#e=[W) ) assessable loss 应评税亏损
p}h)WjC assessable profit 应评税利润
:/u
EPki assessable value 应评税值
a{y ;Ub assessed profit 估定利润
P:Bg() assessed value 经评估价值
/u?^s "C/ assessment 评税；评定；估价；评税单
5-MI 7I@l assessment number 评税编号；估价编号
c+q4sNnE assessment of additional tax 补加税评税
Q ml< JF assessment of performance 业绩评估；实绩评价
Eg
;r]?|6 Assessor 评税主任
DlaA-i]l asset price bubbles 资产价格泡沫
AH ; h #dT asset-backed securities 具资产保证的证券
PJ);d>tz assets accretion 资产增值
V
] Z{0 assets and liabilities 资产与负债
WXJ%bH assets betterment statement 资产递增表；资产改进表
se_1 wCYz assets lending 实物放款；有抵押贷款
1"i/*}M assets of the company passing on the death 死者去世时转移的公司资产
H=*;3 gM,' assets pledged as security for liabilities 用作负债抵押的资产
Nkc=@l { assets portfolio 资产投资组合
/W fpA\4S assets price 资产价格
0;)4.*t
assets quality 资产质素
|TkO'QN assets realization 资产变现
i7iL[+f]Q assets refinancing arrangement 资产再集资安排
t)5bHVx assets securitization 资产证券化
/CH*5w)1
assets situated outside Hong Kong 在香港以外地方的资产
6z~6o 0s~ assets stripping 削减资产；拆卖资产
L9@nx7D assets value 资产值
M-eX>}CDm assignee 承让人
-2f_e3jF assignment 转让；转让书；转让契
Lb(=:Z!{ assignment of interest 权益转让
B%[Yu3gBo assignment of letters patent and trade mark 专利证书及商标转让
1X]?-+',. assignment of property 物业转让；物业转让书
cZA l.}/ assignment right 转让权
}s? 9Hnqa assignor 转让人
Y\s@'UoVN associate 有联系的人；有关连人士；相联者；合伙人；联系人
<&B)i\j8=b Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
G/ b
$cO} associate member 附属会员
wD4Kil=v associated body corporate 相联法人团体
{"-u aH>, associated company 相联公司；联属公司
3b~k)t4R associated corporation 相联法团
X"*pt5B6` Association of Chartered Certified Accountants [ACCA] [United Kingdom]
y%f'7YZ4 公认会计师公会〔英国〕
T$! .
:v Association of Futures Exchange Brokers 香港期货经纪协会
d7A vx Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
(V#5Cs,o: association of underwriters 承保人组织
]e!9{\X,* assumption of control 接管
Y '0H2B8 assurance 担保；保险；转易；转易书
dxsPX =\: assurance of interest 权益的转易
sZ_+6+ : at 19XX price 按一九ＸＸ年价格计算
Ubv<3syR' at a discount 按赔价计算；按贴水价格计算；打折扣
| pA3ZWm at a premium 按溢价计算；按升水价格计算
z]K:Amp;Z at call 通知付款；按通知
ApR>b% at constant market price 按固定市价计算
*{ 6{ZKM at constant price 按固定价格计算
xO{yr[x"L at cost 按成本计算
5*C#~gd& F at current market price 按当时市价计算；按现时市价计算
(*F/^4p!$ at current price 按当时价格计算；按现时价格计算
C`Zz\DNG@ at factor cost 按要素成本计算；按生产要素成本计算
&Yb!j at money-of-the-day price 按付款当日价格计算
icH\( at or better 按指定或较佳价位〔买卖指令〕
7 41Sd8 at par 按面值计算；平价
N
8 n`f at sight 见票即付
E&9BeU
a# at the close 按收市盘
VB o=*gn,$ at the opening 按开市盘
;L r]w8 d attestation 见证；见证条款
WWZ`RY at-the-money option 平价期权
]2Zl\}GwY attorney 受权人；受托代表人
"2# #Fcu= attornment 新拥有人承认书
;<hLy(@ attributable profit 可归属利润
E+)3n[G attributable share value 可归属股份价值
q8#zv_>K Auckland Stock Exchange 奥克兰证券交易所
j`7q7} auction 拍卖
(l}W\iB' d auctioneer 拍卖商
opqY@>Vh& audit 审计；核数
[_P ZdIN Audit Commission 审计署
ZW7z[,tk<. Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
Ce_k&[AJF 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〕
#g=7fu{n: audit review 帐目审查
ZD ~ra7 Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
%?2y2O ,; audited account 审计帐目；经审计的帐目
Y].,}}9k audited annual account 经审计的周年帐目
ma TQ 0GX audited balance sheet 经审计的资产负债表
)xm[m vt auditor 核数师；核数主任；审计师
@S9^~W3G3 auditor's certificate 核数师证明书；审计师证明书
}l"pxp1K auditor's report 核数师报告；审计师报告
Vq$8!#~w Aussie bond 澳元债券
c]}F$[>oN' austerity budget 紧缩预算
XC vL` Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
Zo`_vx/{j Australia All Ordinaries Index 澳洲所有普通股票指数
.7BJq?K. Australian Dollar [AUD] 澳元
=hY 9lxW Australian Options Market 澳大利亚期权市场
ANWfRtiU# Australian Securities Commission 澳洲证券事务监察委员会
z|bAZKSRYx Australian Society of Certified Practising Accountants 澳洲执业会计师公会
QlE]OAdB42 Australian Stock Exchange 澳大利亚证券交易所
` {/"? s| Austrian Schilling [ATS] 奥地利先令
cY]BtJ# authentication 认证；鉴证
+ 9ex ap27 authority to purchase 委托购买证；委购书
*(E]]8o authorization 认可；核准；授权；授权书
}i$ER,hXh authorization by direction 指示授权
P"[\p|[U authorization by instruction 指令授权
T {:8,CiW authorization by warrant 令状授权
B_mT[) ut authorization of unit trust 单位信托的认可
B@k2lHks( authorized agent 指定代理人
^|%u%UR authorized capital 法定资本
;vG%[f`K authorized clerk 出市员
u+
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zb3,2D+ P authorized financial institution 认可财务机构
>=1A a,_tc authorized fund 认可基金
S ^]mF>xX8 authorized fund house 获授权的基金公司；认可基金公司
XFSHl[uS1 authorized institution 认可机构
YWAH( authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
!LM9 authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
1z3>nou2{ authorized insurer 获授权保险人；获认可承保人
(<2!^v0.M authorized investment 特准投资项目
)LAG $Cn authorized person 获授权人
zJ)`snN| authorized representative 获授权代表
m*|G 2 authorized share capital 法定股本
@>*r2=#14 automated quotation system 自动报价系统
5[LDG/{Tys Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
;Wgkf_3 自动交易系统〔香港期货交易所有限公司〕
+2+|zXmT automatic adjustment mechanism 自动调整机制
\
[bJ@f*." automatic adjustment system 自动调整系统
v]\T&w%9 Automatic Clearing House 自动票据交换所
c+{ ar^)* automatic exchange rates accumulation system 自动化汇率累集系统
7jw5' `;)" Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
''($E / automatic teller machine [ATM] 自动柜员机
.=N ?;i autopay 自动转帐
`-MCI)Fq_R available assets 可用资产
,]tEh:QC available fiscal reserve 现存财政储备
e(I;[G +%, available profit 可用利润
JFdMYb Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
dDA,Ps average 平均；平均数；海损
):\+%v^ average basic salary 平均基本薪金
*B)10R average consumer expenditure 平均消费开支；一般消费开支
z))rk vL% average cost 平均成本
=om<* \vsO average cost of land production 增辟土地平均成本
[HhaBy9 average daily turnover 平均每日成交额
5Y 7 %Z average daily wage rate 平均每日工资率
0ybMI+* average expenditure pattern 平均开支模式
MoXai0d% average growth rate 平均增长率
JkI|Ojmm/ average net fixed assets 固定资产平均净值
&14xYpD< average of relatives 相对价格平均数
JQ|*XU average price 平均价格
`YY07(% average propensity to consume 平均消费倾向；一般消费倾向
mA#;6?6 average propensity to save 平均储蓄倾向；一般储蓄倾向
dt 0(04 average rate 平均率
^B8 [B &K average revenue 平均收入；平均收益
cT@H49#uB average stock 平均库存；平均存货
MO?
}$j average yearly rent 平均年租
|9Y~k,rF avoidance of double taxation 避免双重课税
%XQJ!s C` avoidance of tax 避税
