A:
0jp].''RK\ A share Ａ股；甲类股份
,Csdon abatement of tax 减税；减扣免税额
+Q&l}2 ABN AMRO Bank N.V. 荷兰银行
W3i<Unq
above-the-line expenditure 线上项目支出；经常预算支出
0+&W Is above-the-line receipt 线上项目收入；经常预算收入
D ksYKv ABSA Asia Limited 南非联合亚洲有限公司
NT6jwK.?)? absolute change 绝对数值变更
sbvP1|P8% absolute expenditure 实际开支
97c0bgI!+ absolute guideline figure 绝对准则数字
=B&|\2`{) absolute interest 绝对权益
(o>N *?, } absolute order of discharge 绝对破产解除令
~|u;z,\ absolute profit margin 绝对利润幅度
%6ckau1_; absolute value 实值；绝对值
}3
/io0"D absolutely vested interest 绝对既得权益
'O%*:'5k absorbed cost 已吸收成本；已分摊成本
HoBx0N9\2 absorption 吸收；分摊；合并
rpk8 absorption rate 吸收率；摊配率；分摊率
St; 9&A ACB Finance Limited 亚洲商业财务有限公司
M]8>5Zx. acceptable form of reciprocity 合理的互惠条件
GEPWb[Oa acceptable rate 适当利率；适当汇率
`n+uA ~ acceptance agreement 承兑协议
!&%KJS6p4 acceptance for honour 参加承兑
pI@71~|R acceptor 承兑人；接受人；受票人
l6zAMyau5 acceptor for honour 参加承兑人
l4gH]!/@ accident insurance 意外保险
f:j:L79} Accident Insurance Association of Hong Kong 香港意外保险公会
<n_? $ TJ accident insurance scheme 意外保险计划
Uahh|> s accident year basis 意外年度基准
Q-) ( s accommodation 通融；贷款
NbWEP\dS'z accommodation bill 通融票据；空头票据
;v8T T}R accommodation party 汇票代发人
Y]
1U1 08 account balance 帐户余额；帐户结余
\Y, P account book 帐簿
(U\o0LI account collected in advance 预收款项
i7RK* { account current book 往来帐簿
R0M>'V ?e account of after-acquired property 事后取得的财产报告
^|/< e?~I account of defaulter 拖欠帐目
HOD?i_ account payable 应付帐款
pII p61=$ account payee only [A/C payee only] 只可转帐；存入收款人帐户
zDg* ds\ account receivable 应收帐款
gd[muR ~ account receivable report 应收帐款报表
WjB ml'^RY account statement 结单；帐单；会计财务报表
U/c+j{= ~ account title 帐户名称；会计科目
&4E|c[HN accountant's report 会计师报告
<v ub
Q4 Accountant's Report Rules 会计师报告规则
c | %5SA accounting and auditing procedure 会计与审计程序；会计与核数程序
%>&~?zrq Accounting Arrangements 《会计安排》
H_g]q accounting basis 会计基础
ImQ -kz?b accounting by Official Receiver 破产管理署署长呈交的帐目
4#t'1tzu# Accounting Circular 《会计通告》
&"u(0 q accounting class 会计类别
7Kym|Z g accounting date 记帐日期；会计结算日期
t{,$?} accounting for money 款项核算
2NFk#_9e~ Accounting Officer 会计主任
U["<f`z4\ accounting period 会计报告期；会计期
3 EAr=E] accounting policy 会计政策；会计方针
JP!e'oWxi accounting practice 会计惯例
ln<[CgV8 accounting principle 会计准则
/5%'q ~ accounting record 会计记录
2k!uk6 accounting report 会计报告
u%L6@ M2 Accounting Services Branch [Treasury] 会计事务部〔库务署〕
Wz^;:6F Accounting Society of China 中国会计学会
oD%n } accounting statement 会计报表
D ~inR3(} accounting system 会计制度；会计系统
~N /%R>(v accounting transaction 会计事项；帐务交易
Sh;`<Ggi~ accounting treatment 会计处理
%X\J %Fj accounting year 会计年度
QM!UMqdj accretion 增值；添加
yS)k"XNb accrual 应计项目；应累算数目
B^19![v3T accrual basis 应计制；权责发生制
9X[378f+( accrual basis accounting 应计制会计；权责发生制会计
!yg &zzP* accrue 应累算；应计
VI3fvGHat{ accrued benefit 应累算利益
f$</BND accrued charges 应计费用
Z4 z| B& accrued cumulative preference share dividend 应累算的累积优先股股息
(9bU\4F\ accrued expenses 应累算费用
5I* 1CIO accrued interest payable 应付利息；应计未付利息
u A`e accrued interest receivable 应收利息；应计未收利息
vkLt#yj~ accrued right 累算权益
W)`>'X` accruing profit 应累算的利润
e_Zs4\^ef accumulated fiscal reserve 累积财政储备
C&F%
j. < accumulated profit 累积利润；滚存溢利
kFJ]F |^7 accumulated reserve 累积储备
oCwep^P(v accumulation of surplus income 累积收益盈余
;E}&{w/My acquired assets 既得资产
"-fy X! acquisition 收购；购置；取得
&=zJ MGa acquisition cost 购置成本
gISA13 acquisition expenses 购置费用
SFzoRI=qG acquisition of 100% interest 收购全部股权
[:,|g;=Y} acquisition of control 取得控制权
uUl ;}W acquisition of fixed assets 购置固定资产
C&q}&=3r acquisition of shell “买壳”
R||$Wi[$ acquisition price 收购价
&WCVdZK: act of God 天灾
b`wT*& acting partner 执事合伙人
;[zZ I~wh active market 买卖活跃的市场；交投畅旺的市场；旺市
B8cg[;e81 active partner 积极参与的合伙人
qPN active trading 交投活跃
GDj_+G;tO\ actual circulation 实际流通
yyPj!<.MGP actual cost 实际成本
wPyc?:|KD? actual expenditure 实际开支；实际支出
b%VBSNZ actual income 实际入息；实际收入；实际收益
^=I[uX-3ue actual market 现货市场
r?`nc6$0| actual price 现货价；实际价格
7 |Qb}[s actual profit 实际利润
$IKN7 actual quotation 实盘；实际价位；实际报价
bq7()ocA actual year basis 按实际年度计算
uA ?a
Dj A actuals 实货
}zo-%# actuarial investigation 精算调查
C#&b` actuarial principle 精算原则
w6 Y+Y;,'f actuarial report 精算师报告
_ru<1n[4~ Actuarial Society of Hong Kong 香港精算学会
YU 87l actuarial valuation 精算师估值
M/ [9ZgDc actuary 精算师
o W7;t ad referendum agreement 暂定协议；有待覆核的协定
PVKq&Q? ad valorem duty 从价税；按值征税
8=\k<X{` ad valorem duty system 从价税制
NFU=PS$ ad valorem fee 从价费
G4F~V' t ad valorem tariff 从价关税
#.j:P# additional allowance 额外免税额
4!glgEE* additional amount for unexpired risk 未过期风险的额外款额
z_C7=ga< additional assessable profit 补加应评税利润
Cn9MboXX additional assessment 补加评税
*/]1?M@P ) additional commitment 额外承担
=0@ o(#gM additional commitment vote 额外承担拨款
aB F<it> additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
OOsd* nX/ additional dependent parent allowance 供养父母额外免税额
3e [k 9` additional provision 额外拨款
z ISy\uka additional stamp duty 附加印花税
/Wjf"dG} additional tax 补加税罚款；补加税款
7")& njQ/x Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
^-}3 +YA adjudged bankrupt 被裁定破产
H]lD*3b adjudicated bankrupt 裁定破产人
a
8jG')zg adjudication fee 裁定费；评定印花税额手续费；评估契据费
7
dG _E]& adjudication of bankruptcy 裁定破产；宣告破产
F, 5}3$ adjudication of insolvency 裁定无力偿还债务
$EG<LmC-Q adjusted actual 经调整的实数；调整后的实数
_i"[m(ABj1 adjusted current assets 经调整的流动资产；调整后的流动资产
KbRKPA` adjusted figure 经调整的数字；调整后的数额
:)e/(I] adjusted liabilities 经调整的负债；调整后的负债
Yh % adjusted loss 经调整的亏损；调整后的亏损
)o_$AbPt 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
87V XVI adjusted profit 经调整的利润；调整后的利润
`ts qnw adjusted surplus 经调整的盈余额；调整后的盈余额
ku5g`h o adjusted value 经调整的价值；调整后的价值
"%t !+E>nr adjustment 调整；修订；理算〔保险〕
P[cGC mM adjustment centre 调剂中心
YAF0I%PYU adjustment lag 调整过程的时间差距；调整时差
"jl`FAu)q adjustment mechanism 调整机制
3TD!3p8 adjustment of loss 亏损调整
E<_+Tc adjustment process 调整过程；调整程序
!I 8( Y adjustment range 调整幅度
r,Pu-bhF administered exchange rate 受管制汇率
Y0OVzp9 b Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
{Q L qf administration expenses 行政费用
]_)=xF19 administration fee 手续费；行政费
HPWjNwM administration in bankruptcy 破产管理
VM
ny>g&3 administration order 遗产管理令
XN' X& J administrator 管理人；遗产管理人
qo;F]v*pkK administrator of the estate 遗产管理人
> cJX'U9 admission of debt 债项承认书
Sytx9`G 5 admission of proof 接纳债权证明
I=`efc]T advance 放贷款项；垫付款项；预支款项；预付款项
|}roR{gc| advance account 暂支帐目；预付款帐户
jd DcmR advance compensation 预付补偿金
M8l R#2n| advance from shareholder 股东垫款
LYiz:cQh advance pending reimbursement 预支以待日后付还
Y) 4D$9: advanced economy 先进经济体系
~ oBSf+N advancement 预付；预付财产
+hvVoBCM* advances warrant 垫款令
?9H.JR2s% advancing 贷出
~Urj:l adverse balance 逆差
Y|i!\Ae adverse exchange 逆汇
[+y /qx79 advertisement addressed to shareholders 在报章刊登的致股东通告
cXokq advice for collection 托收通知书
-1u N
Z{0 advice of drawing 提款通知书；汇票通知书
`Tf<w+H advice of payment 付款通知
D&)gcO`\ Advisory Committee [Securities and Futures Commission]
^coJ" [D 谘询委员会〔证券及期货事务监察委员会〕
cE= v566 Advisory Committee on Diversification 经济多元化谘询委员会
fx4X!(w!B affidavit 誓章；遗产申报誓章
1z(y>`ZBq affidavit of no receipt 述明无收款的誓章
>&9Iy" affiliate 联号；联营公司；附属公司
C>7k|;BvF affiliated company 附属公司；联号；联营公司
`qsn; affirmation [estate duty] 非宗教式宣誓〔遗产税〕
eVWnD,' affordability 负担能力
]HP African Development Bank [AfDB] 非洲开发银行
e{9(9qE" after-acquired property 事后取得的财产
A d7=JzV after-hours dealing 市后交易
5G =CvGu after-tax profit 税后盈利；税后利润；税后溢利
Hv>Hz*s_I agency agreement 代理协议
BO ^T
: agency expenses 代理机构的开支
=l3* { ?G agency fee 代理费
3' 6>zp Agency Law 《代理法》
#/1,Cv yj agent 代理人；承销人
gasl%& agent of company 公司代理人
|5,q54d(K agent's fee 代理人费；经纪费
,G,T&W aggregate 总计；总数；总体数字
e~we YGK aggregate amount 总款额；总额
{/ _. ]Vh aggregate assets and liabilities 总体资产与负债
$NWI_F4 aggregate at constant price 按固定价格计算的总体数字
r).S/ aggregate demand 总需求
Fx0<!_tY- aggregate gross position 总持仓量
[Os W aggregate limit 总限额
>b/0i$8 aggregate of salaries tax 合计薪俸税
L*VGdZ aggregate performance 总体表现；总体业绩
lBTgI"n=eK aggregate supply 总体供应
GRj{*zs aggregate surplus 总盈余
gGdZ}9 aggregate total 整体总额
S* CR Vs aggregate value 总值；合计价值
G"; yqG aggregated basis 合计基准
G\IH
b
| aggregated net chargeable income 合计应课税入息实额
W"Wv kW>- aggregation 合并计算；合计；总和
)5X7|*LP aggregation of incomes of husband and wife 夫妇入息合并计算
?z60b=f8 aggregation of property 财产的总和
^IM;D)X&: agio 差价；贴水
I#f<YbzD Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
\Jv6Igu Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
PHD$E s 《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》
4oOe Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
58MBG &a% 《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》
YKU s>tQ! Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
]0dp^% 《香港政府和大韩民国政府关于相互促进和保护投资协定》
R m *"SG agreement for a settlement 授产协议
`h
Y:F( agreement for assignment 转让协议
U]ouBG8/ agreement for sale 售卖协议；买卖协议
+Mv0X% (N agreement for sale and purchase 买卖协议
`^afbW agreement for the payment of interest 支付利息协议
Yb x4 Up@ agreement for the repayment of money 还款协议
J(-#(kMyf agreement of reinsurance 再保险协议
$X-,6* Agricultural Bank of China 中国农业银行
Fu m 1w air passenger departure tax 飞机乘客离境税
^ yu^Du Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
f=J#mmH w$ airport tax 机场税
c:~o e alcohol duty 酒精税
\aT._'=M+ alienation 让与；让渡；转让
<H E '5b alimony 生活费；赡养费
Jo
h&A y All Ordinaries Index [AOI] 所有普通股指数
mrd(\&EhA all risks 全险；综合险
4k$ BqM1 All Sales Record for Stock Market 《股票市场成交报告》
JUU0Tx:`9) Allied Capital Resources Limited 新联财务有限公司
)CXJRo`j0 all-items index [Consumer Price Index] 总指数〔消费物价指数〕
|g 4!Yd allocation letter 拨款信件
OH *[ allocation of fund 分配款项；预留款项
m.EWYO0XQ allocation of profit 利润分配；溢利分配
m(Bv}9 allocation warrant 拨款令
})bTQj7 allotment 分配；配股
0 x "3 allotment notice 股份配售通知；配股通知
fwxyZBr allotment of shares 股份分配
M6|Q ~8$ allowable 可获宽免；免税的
c 6 dL
S allowable business loss 可扣除的营业亏损
9}2I'7] allowable expenses 可扣税的支出
.6OE8w
1 allowance 免税额；津贴；备抵；准备金
35jP</ allowance for debts 债项的免税额
Z^`>;n2 allowance for depreciation by wear and tear 耗损折旧免税额
{n%F^ky+7 allowance for funeral expenses 殡殓费的免税额
]rHdG^0uss allowance for inflation 为通货膨胀而预留的款项；通胀准备金
se$GE:hC1Q allowance for repairs and outgoings 修葺及支出方面的免税额
"vjz $. allowance to debtor 给债务人的津贴
}e9:2 alteration of capital 资本更改
)+mbR_@,O6 alternate trustee 候补受托人
5oWR}qqFK amalgamation 合并
-jFt4Q7}8 ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
7=mU["raz` ambit of charges 征税范围；收费范围
|3\
mH~Bw amended valuation 经修订的估值
{b+!0[ American Commodities Exchange 美国商品交易所
](- :l6 American Express Bank Limited 美国运通银行
bv$)^ American Stock Exchange 美国证券交易所
$N5}N\C:a amortization 摊销
+~ 02j1Jx amount due from banks 存放银行同业的款项
01#a amount due from banks abroad 存放海外银行同业的款项
= ?T'@C amount due from holding companies 控股公司欠款
@;d(>_n amount due from local banks 存放本港银行同业的款项
aLuxCobV amount due to banks 银行同业的存款
ae E9dV~ amount due to banks abroad 海外银行同业的存款
T3)/?f?| amount due to holding companies 控股公司存款
*wyaBV?*K amount due to local banks 本港银行同业的存款
J0 lTp / amount due to outport banks 外埠银行同业的存款
=JNoC01D amount for note issue 发行纸币的款额
i v&:X3iB amount of bond 担保契据的款额
cq
% =DZ amount of consideration 代价款额
>,A:zbs& amount of contribution 供款数额
EQz`o + amount of indebtedness 负债款额
e [3sWv amount of principal of the loan 贷款本金额
SS@# $t: amount of rates chargeable 应征差饷数额
SAc}5. amount of share capital 股本额
)5)S8~Oc amount of sums assured 承保款额
}N* 6xr*X+ amount of variation 变动幅度
(PE"_80Z amount of vote 拨款数额
+ 'hcFZn(T amount payable 应付款额
JTQ$p*2] amount receivable 应收款额
*#+X fOtF Amsterdam Stock Exchange 阿姆斯特丹证券交易所
[L]
ca* analysis 分析
?7/n s>} ancillary risk 附属风险
!YsL x[+ annual account 周年帐目；周年帐目报表；年度决算；年结
-GDX#A-J annual accounting date 年结日期
xv9SQ,n< annual allowance 每年免税额；年积金；年度津贴；年津
*ukugg. annual balance 年度余额
/) MzF6 annual disposable income 每年可动用收入
=MRg annual estimates 周年预算
W !2(Ph* annual fee 年费
9] Uvy| annual general meeting 周年大会
Bj;Fy9[yb annual growth rate 年增率；每年增长率
AnfJyltS annual long-term supplement 长期个案每年补助金
$^y6>@~ annual pensionable emolument 可供计算退休金的年薪
T Jp( annual report 年报
%#yCp2 Annual Report on the Consumer Price Index 《消费物价指数年报》
O:q 0- annual return 周年报表；周年申报表；每年报税表格
= %\;7 Annual Return Rules 《周年报表规则》
2r,K/ ' annual review of consumer prices 每年消费物价回顾
'h.{fKG]ME annual roll-forward basis 逐年延展方式
"<t/*$42 annual salary 年薪
yx4B!U annual statement 年度报表；年度决算表
$F`jM/B6 Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
=sPY+ ~<o annuitant 年金受益人
3 =KfNz_ annuity 年金
J,_I$* _0 annuity contract 年金合约
$j)Er.!9|R annuity on human life 人寿年金
%f#3;tpC8 antecedent debt 先前的债项
a7)q^;:O ante-dated cheque 倒填日期支票
kNMhMEez anticipated expenditure 预期开支
|Xlc2?e anticipated net profit 预期纯利
j^"Z^TEBT anticipated revenue 预期收入
_h MMm6a| anti-inflation measure 反通货膨胀措施
qi.|oL9p anti-inflationary stance 反通货膨胀立场
; mu9;ixZ apparent deficit 表面赤字
cx&jnF#$ apparent financial solvency 表面偿债能力
Gyw@+(l apparent partner 表面合伙人
`QC{}Oo^ application for personal assessment 个人入息课税申请书
5 b( [1*
application of fund 资金应用
\vs,$h application to release as liquidator and to destruct the books of accounts and documents
L8Z[Ly+_ 申请免除清盘人职务及毁灭帐簿与文件
8tK 8|t5+ appointed actuary 委任精算师
/KO!s,Nk appointed auditor 委任核数师；委任审计师
s{2BG9s appointed trustee 委任的受托人
L L7a 20 appointer 委任人
l&dHH_m3 apportioned pro rata 按比例分摊
yrs![ u apportionment 分配；分摊
:\NqG S=< Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
(?72 vCc apportionment formula 分摊方程式
M6jP>fbV* apportionment of estate duty 遗产税的分摊
2(YZTaY appraisal 估价；评估
<bDjAVq appreciable growth 可观增长
xiX~*Zs appreciable impact 显着影响
:G?"BL5vP appreciable increase 可观增长
#)AcK |*y appreciation 增值；升值
vS6} R5 appreciation against other currencies 相对其他货币升值
jW}n6w5 appreciation of the exchange value of Hong Kong dollar 港元汇值上升
9qc1^Fs~ appreciation tax 增值税
403%~ appropriation 拨款；拨用；拨付
P >z k appropriation account 拨款帐目
yYkk 0 3 Appropriation Bill 拨款法案
OziG|o@I appropriation-in-aid system 补助拨款办法
d7g/s'ZHt6 approved assets 核准资产
lNs 'jaD approved basket stock 认可一篮子证券
\5BI!< approved budget 核准预算
U{q6_z|c approved charitable donation 认可慈善捐款
:CV!:sUm approved charitable institution 认可慈善机构
T?I&n[Y| approved currency 核准货币；认可货币
36 s[hg approved estimates 核准预算
pv~XZ(J.1 approved estimates of expenditure 核准开支预算
mR,p?[P approved overseas insurer 核准海外保险人
..X efNbl approved overseas trust company 核准海外信托公司
~Us1F=i_Q approved pooled investment fund 核准汇集投资基金
v(3nBZHv_! approved provident fund scheme 认可公积金计划
a.v$+}+.[, approved provision 核准拨款
GrGgR7eC#P approved redeemable share 核准可赎回股份
"Q`{+|'=E approved regional stock 认可地区性证券
wO@b= 1j approved retirement scheme 认可退休金计划
5r.\maW approved subordinated loan 核准附属贷款
y, tA ~ arbitrage 套戥；套汇；套利
H'-Fv!l? arbitrageur 套戥者；套汇者
7 6~x|6) arbitrary amount 临时款项
"!i7U2M' arrangement 措施；安排；协定
: c"J$wT/ arrears 欠款
nch hNU arrears of pay 欠付薪酬
xG
7;Ps4L arrears of revenue 逾期未收税款；逾期未收的帐项
YES! ?^} articles of association 组织章程；组织细则；组织章程细则
5YUn{qtD Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
#IDDKUE ascertainment of profit 确定利润
.^ N+ 'g "Asia Clear" “亚洲结算系统”
* ,-)4)7d Asia Commercial Bank Ltd. 亚洲商业银行有限公司
*r!1K!c Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
'm# -)R! Asian Development Fund [ADF] 亚洲发展基金
j
wlmWO6 Asian dollar bond 亚洲美元债券
v)N8vFdd Asian dollar market 亚洲美元市场
S ])YU?e Asian dollar rate 亚洲美元利率
.J#xlOa- Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
AMA :hQ Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
1!/cd;{B asked price 沽盘；喊价；索价；卖方报价
;LELC5[*s assessable income 应评税入息
yHLc lv assessable loss 应评税亏损
>P/kb fPA assessable profit 应评税利润
A0# K@ assessable value 应评税值
eC%.xu^ assessed profit 估定利润
Zk$AAjC& assessed value 经评估价值
`W
e M assessment 评税；评定；估价；评税单
M6vW}APH[n assessment number 评税编号；估价编号
j )Zi4<./ assessment of additional tax 补加税评税
i >Hh_q;' assessment of performance 业绩评估；实绩评价
O ?p.kf{b Assessor 评税主任
d i`}Y& asset price bubbles 资产价格泡沫
=L{lt9qQz asset-backed securities 具资产保证的证券
_SjS^z~ assets accretion 资产增值
?|Fu^eR%X assets and liabilities 资产与负债
J\b,rOI f assets betterment statement 资产递增表；资产改进表
\/$T 3f`x assets lending 实物放款；有抵押贷款
ptQr8[FA assets of the company passing on the death 死者去世时转移的公司资产
=\e}fyuK assets pledged as security for liabilities 用作负债抵押的资产
2w)0>Y(_ assets portfolio 资产投资组合
}P#%aE&- assets price 资产价格
X0^gj>GI| assets quality 资产质素
r+3V+:f assets realization 资产变现
FjRJSMwO, assets refinancing arrangement 资产再集资安排
*Af]?-|^{# assets securitization 资产证券化
:T" !6; assets situated outside Hong Kong 在香港以外地方的资产
T/p}Us assets stripping 削减资产；拆卖资产
Wz nz assets value 资产值
)TJz'J\* assignee 承让人
a8rsF assignment 转让；转让书；转让契
hi"[R@UG assignment of interest 权益转让
{6^c3R[
assignment of letters patent and trade mark 专利证书及商标转让
C_dsYuQ5R assignment of property 物业转让；物业转让书
~;_]U[eOL assignment right 转让权
GeWB "(t assignor 转让人
E)3B)(@&P associate 有联系的人；有关连人士；相联者；合伙人；联系人
PvBx<i}A Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
cE nkt= associate member 附属会员
P5* :r3> associated body corporate 相联法人团体
ZZ A!Y9ia2 associated company 相联公司；联属公司
!p >a ,8w associated corporation 相联法团
nS"K
dPM Association of Chartered Certified Accountants [ACCA] [United Kingdom]
o<1e- 公认会计师公会〔英国〕
GBzC<e# Association of Futures Exchange Brokers 香港期货经纪协会
s+(%N8B Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
xcnHj1r-o' association of underwriters 承保人组织
(l{+ T# assumption of control 接管
54WM*FZ assurance 担保；保险；转易；转易书
$"0 t 1 assurance of interest 权益的转易
Q~G+YjM3 at 19XX price 按一九ＸＸ年价格计算
xyj)W at a discount 按赔价计算；按贴水价格计算；打折扣
10_eUQN at a premium 按溢价计算；按升水价格计算
iN8?~T}w at call 通知付款；按通知
g4<%t,(88E at constant market price 按固定市价计算
'C+z at constant price 按固定价格计算
LG'JQGl5 at cost 按成本计算
I.r &; at current market price 按当时市价计算；按现时市价计算
iC?s`c0B at current price 按当时价格计算；按现时价格计算
P0~3<h?U8 at factor cost 按要素成本计算；按生产要素成本计算
<Q/^[ at money-of-the-day price 按付款当日价格计算
}X$vriW at or better 按指定或较佳价位〔买卖指令〕
*_`T*$ at par 按面值计算；平价
v:B_%-GfOA at sight 见票即付
Wg[?i C*~ at the close 按收市盘
g9}u 6q at the opening 按开市盘
Y'i0=w6G attestation 见证；见证条款
V2g,JFp & at-the-money option 平价期权
.3?'+KZ, attorney 受权人；受托代表人
+ L;[-]E8 attornment 新拥有人承认书
D%(9ot{!e attributable profit 可归属利润
^c83_93)R attributable share value 可归属股份价值
bxyEn'vNvQ Auckland Stock Exchange 奥克兰证券交易所
tPP nW auction 拍卖
$_k'!/ 5 auctioneer 拍卖商
yY_G;W k audit 审计；核数
=rl/ l8|P Audit Commission 审计署
Re5m Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
\ 3n{ %\_ 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〕
&
d\`=e audit review 帐目审查
@ v/%^ Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
|xZDc6HDW audited account 审计帐目；经审计的帐目
33J}AK^FE audited annual account 经审计的周年帐目
9-o{ [ audited balance sheet 经审计的资产负债表
)b
m|],' auditor 核数师；核数主任；审计师
uYIw ?fXy auditor's certificate 核数师证明书；审计师证明书
1)/B V{n auditor's report 核数师报告；审计师报告
kMKI=>s+ Aussie bond 澳元债券
uEWW Y t austerity budget 紧缩预算
+cvz Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
Gsq R8n= Australia All Ordinaries Index 澳洲所有普通股票指数
vVc:[i Australian Dollar [AUD] 澳元
Z{+h~?63 Australian Options Market 澳大利亚期权市场
Y:&1;`FBZ Australian Securities Commission 澳洲证券事务监察委员会
K6KEdX M4 Australian Society of Certified Practising Accountants 澳洲执业会计师公会
,r{*o6 Australian Stock Exchange 澳大利亚证券交易所
4U<'3~RN Austrian Schilling [ATS] 奥地利先令
<]/`#Xgh authentication 认证；鉴证
m}:";>?# authority to purchase 委托购买证；委购书
2n?\tOm(V authorization 认可；核准；授权；授权书
&~pj)\_ authorization by direction 指示授权
IE $x2==) authorization by instruction 指令授权
8V_
]}W authorization by warrant 令状授权
fpM 4q authorization of unit trust 单位信托的认可
U( -9xp+ authorized agent 指定代理人
daWmF authorized capital 法定资本
|~8\{IcZ authorized clerk 出市员
Yk(OVl T authorized dealer 认可交易商
Bh:AY@k authorized financial institution 认可财务机构
j8?$Hk authorized fund 认可基金
Q &(?D authorized fund house 获授权的基金公司；认可基金公司
w! :u| authorized institution 认可机构
.!KlN% As authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
[4
g5 {eX authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
.2Q`. o) authorized insurer 获授权保险人；获认可承保人
Wq0 h3AjR authorized investment 特准投资项目
|O\(<n S authorized person 获授权人
/AJ ^wY authorized representative 获授权代表
f<xF+w E authorized share capital 法定股本
$%;NX [>j automated quotation system 自动报价系统
<3P?rcd,5K Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
n]a r\f 自动交易系统〔香港期货交易所有限公司〕
d`StBXG! automatic adjustment mechanism 自动调整机制
R" 5/ automatic adjustment system 自动调整系统
~ Cks)mJs Automatic Clearing House 自动票据交换所
Z@
h<xo*r automatic exchange rates accumulation system 自动化汇率累集系统
?@|1>epgd Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
Qo DWR5*^D automatic teller machine [ATM] 自动柜员机
^*A/92!yF autopay 自动转帐
174H@ available assets 可用资产
fB1JU1 available fiscal reserve 现存财政储备
miuJ!Kr' available profit 可用利润
]j*o&6cQf Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
zVxiCyU average 平均；平均数；海损
[H0jDbN average basic salary 平均基本薪金
tFw Q / average consumer expenditure 平均消费开支；一般消费开支
\b.2f+;3 average cost 平均成本
eQcy'GA06 average cost of land production 增辟土地平均成本
Lr)h>j6\ average daily turnover 平均每日成交额
L]9!-E average daily wage rate 平均每日工资率
m4 E 6L average expenditure pattern 平均开支模式
hrZ~7 0r average growth rate 平均增长率
<$UMMA average net fixed assets 固定资产平均净值
b$PNZC8f average of relatives 相对价格平均数
Y4@~NC U/ average price 平均价格
F5:*;E;$ average propensity to consume 平均消费倾向；一般消费倾向
:J(a;/~ip average propensity to save 平均储蓄倾向；一般储蓄倾向
U( W#H| average rate 平均率
CEYHD ?9k8 average revenue 平均收入；平均收益
[+{ ot
average stock 平均库存；平均存货
|xQj2?_z* average yearly rent 平均年租
v6s8 p avoidance of double taxation 避免双重课税
Zx}=c4I(y avoidance of tax 避税
