A:
sN \}Q#:8 A share Ａ股；甲类股份
`[HoxCV3o abatement of tax 减税；减扣免税额
otnY{r * ABN AMRO Bank N.V. 荷兰银行
+^3L~? above-the-line expenditure 线上项目支出；经常预算支出
o\V4qekk above-the-line receipt 线上项目收入；经常预算收入
Gp p}Jpj ABSA Asia Limited 南非联合亚洲有限公司
U3 R`mHr0 absolute change 绝对数值变更
:|6D @ absolute expenditure 实际开支
.$E~.6J %i absolute guideline figure 绝对准则数字
dUVT Q18F absolute interest 绝对权益
4!b'%) absolute order of discharge 绝对破产解除令
VBj;2~Xj4h absolute profit margin 绝对利润幅度
$S-;M0G
x absolute value 实值；绝对值
\#*;H|U.x absolutely vested interest 绝对既得权益
o9SfWErZ absorbed cost 已吸收成本；已分摊成本
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:n/SC absorption 吸收；分摊；合并
l\l]9Z6% absorption rate 吸收率；摊配率；分摊率
L08 ;z ACB Finance Limited 亚洲商业财务有限公司
5~rY=0t acceptable form of reciprocity 合理的互惠条件
T!eh ?^E acceptable rate 适当利率；适当汇率
.Y Frb+6 acceptance agreement 承兑协议
ofhZ@ 3 acceptance for honour 参加承兑
`0gK;D8t acceptor 承兑人；接受人；受票人
WOTu" Yj acceptor for honour 参加承兑人
` vmk accident insurance 意外保险
a9q?9X Accident Insurance Association of Hong Kong 香港意外保险公会
C(Gb accident insurance scheme 意外保险计划
T/.y(8!0I8 accident year basis 意外年度基准
BE@H~<E J accommodation 通融；贷款
RB ojT accommodation bill 通融票据；空头票据
vBQ?S2f accommodation party 汇票代发人
TKutO0 account balance 帐户余额；帐户结余
{_gj>n (1 account book 帐簿
G5@fq h6ws account collected in advance 预收款项
q9Opa2 account current book 往来帐簿
Fm+)mmJP account of after-acquired property 事后取得的财产报告
'C4Ll2 account of defaulter 拖欠帐目
U=?"j-w N account payable 应付帐款
$">NW&
i( account payee only [A/C payee only] 只可转帐；存入收款人帐户
g,]5&C T3v account receivable 应收帐款
-VT?/=Y
s account receivable report 应收帐款报表
zp Q/E account statement 结单；帐单；会计财务报表
+o70: UF % account title 帐户名称；会计科目
*:\9 T#h accountant's report 会计师报告
`pS)q x.a Accountant's Report Rules 会计师报告规则
YY>Uf1}*9 accounting and auditing procedure 会计与审计程序；会计与核数程序
BGYm]b\j[ Accounting Arrangements 《会计安排》
K`83C`w. accounting basis 会计基础
xB] v accounting by Official Receiver 破产管理署署长呈交的帐目
+P;D}1B#I? Accounting Circular 《会计通告》
7^e}|l accounting class 会计类别
AS-t][m# accounting date 记帐日期；会计结算日期
XA^:n +Yo accounting for money 款项核算
,]N%(>ot Accounting Officer 会计主任
>knR>96 accounting period 会计报告期；会计期
G:s:NXy^ accounting policy 会计政策；会计方针
T k=3"y+u[ accounting practice 会计惯例
|(8h: g accounting principle 会计准则
J0 z0%p accounting record 会计记录
">^]^wa08 accounting report 会计报告
S#z8H+' Accounting Services Branch [Treasury] 会计事务部〔库务署〕
2gI_*fG1 Accounting Society of China 中国会计学会
9&FV =}MO accounting statement 会计报表
,TA [el%# accounting system 会计制度；会计系统
QX3![;0F accounting transaction 会计事项；帐务交易
a;6\T*iJ! accounting treatment 会计处理
I%WK*AORM accounting year 会计年度
l\y*wr` accretion 增值；添加
s3%8W==rBW accrual 应计项目；应累算数目
@*{BX~f
accrual basis 应计制；权责发生制
]ZATER)jq accrual basis accounting 应计制会计；权责发生制会计
JF=ABJ= accrue 应累算；应计
&H>dE]Hq, accrued benefit 应累算利益
I,uu>- accrued charges 应计费用
cCCplL accrued cumulative preference share dividend 应累算的累积优先股股息
DLM9o3/*J accrued expenses 应累算费用
'GoeV q accrued interest payable 应付利息；应计未付利息
*N+aZV}`Z accrued interest receivable 应收利息；应计未收利息
~7H.<kJt accrued right 累算权益
;;H:$lx accruing profit 应累算的利润
6KTY`'I accumulated fiscal reserve 累积财政储备
V2* |j8| accumulated profit 累积利润；滚存溢利
Q 8E~hgO accumulated reserve 累积储备
z=pV{ ' accumulation of surplus income 累积收益盈余
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X& X acquired assets 既得资产
"x^bl+_" acquisition 收购；购置；取得
zUu>kJZ acquisition cost 购置成本
\gXx{rLW acquisition expenses 购置费用
1qN9bwRO acquisition of 100% interest 收购全部股权
$q+` GXc- acquisition of control 取得控制权
^*W<$A_ acquisition of fixed assets 购置固定资产
HwK "qq- acquisition of shell “买壳”
/ kGX 6hh acquisition price 收购价
UL"3skV act of God 天灾
xT8" +} acting partner 执事合伙人
z1 px^#
active market 买卖活跃的市场；交投畅旺的市场；旺市
~jTn jx active partner 积极参与的合伙人
Qeog$g.HI active trading 交投活跃
*G=AhH $t actual circulation 实际流通
Mdh"G @$n actual cost 实际成本
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"UeNT actual expenditure 实际开支；实际支出
Ol0|)0 actual income 实际入息；实际收入；实际收益
b(Xg6 actual market 现货市场
4!qDG+m actual price 现货价；实际价格
qnRzs actual profit 实际利润
EKD >c$T^ actual quotation 实盘；实际价位；实际报价
?8 m/]P/~ actual year basis 按实际年度计算
C(Y6 t1 actuals 实货
/Q_\h+ ` actuarial investigation 精算调查
RV(z>X M actuarial principle 精算原则
m~B=C>r}t actuarial report 精算师报告
{`zF{AW8q Actuarial Society of Hong Kong 香港精算学会
$O -, :<HY actuarial valuation 精算师估值
Al]9/ML/m actuary 精算师
Q7 %#3ML ad referendum agreement 暂定协议；有待覆核的协定
8hp]+k_y ad valorem duty 从价税；按值征税
]~ M
-KT ad valorem duty system 从价税制
L?(rv.lb ad valorem fee 从价费
Bb `^ ,?m ad valorem tariff 从价关税
mjHY-lK additional allowance 额外免税额
A UV$ S2 additional amount for unexpired risk 未过期风险的额外款额
d2C:3-4 additional assessable profit 补加应评税利润
d(Ou\7 additional assessment 补加评税
UQ~rVUo.c additional commitment 额外承担
OK}"|:hrd additional commitment vote 额外承担拨款
F# wa)XH additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
q Q8l8 additional dependent parent allowance 供养父母额外免税额
5al{[mi additional provision 额外拨款
Shd,{Z)-Tg additional stamp duty 附加印花税
&O)mPnx` additional tax 补加税罚款；补加税款
w}b+vh^3Wy Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
PEl]HI_H adjudged bankrupt 被裁定破产
7A-rF U$ adjudicated bankrupt 裁定破产人
6iWuBsal adjudication fee 裁定费；评定印花税额手续费；评估契据费
vm4oaVi adjudication of bankruptcy 裁定破产；宣告破产
i6kyfOI adjudication of insolvency 裁定无力偿还债务
?Sxnq#r # adjusted actual 经调整的实数；调整后的实数
#
GGmA. adjusted current assets 经调整的流动资产；调整后的流动资产
XQ+hTtP adjusted figure 经调整的数字；调整后的数额
-9"Ls?Cu adjusted liabilities 经调整的负债；调整后的负债
V:J6eks_ adjusted loss 经调整的亏损；调整后的亏损
Uo
,3 lMr 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
D
]eF3a.G adjusted profit 经调整的利润；调整后的利润
iH=@``Z adjusted surplus 经调整的盈余额；调整后的盈余额
-;*Z!|e9 adjusted value 经调整的价值；调整后的价值
uBgHtjmae adjustment 调整；修订；理算〔保险〕
;8Cqy80K adjustment centre 调剂中心
rl=_ "sd= adjustment lag 调整过程的时间差距；调整时差
^D |c adjustment mechanism 调整机制
ja2]Vb B adjustment of loss 亏损调整
dr o42#$Mo adjustment process 调整过程；调整程序
)f rt vN7 adjustment range 调整幅度
A9gl|II administered exchange rate 受管制汇率
TW0^wSm Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
KK?~i[aL administration expenses 行政费用
9Ba<'wk/>" administration fee 手续费；行政费
3R><AFMY? administration in bankruptcy 破产管理
(" %yV_R administration order 遗产管理令
!
N p administrator 管理人；遗产管理人
oH0 \6:S administrator of the estate 遗产管理人
)%7A. UO) admission of debt 债项承认书
jp]JF h;3 admission of proof 接纳债权证明
AtOB'=ph* advance 放贷款项；垫付款项；预支款项；预付款项
< lrw7 T advance account 暂支帐目；预付款帐户
)J0V B't advance compensation 预付补偿金
~k 3r $e@ advance from shareholder 股东垫款
ijB,Q>TgO advance pending reimbursement 预支以待日后付还
x{}m)2[ Y advanced economy 先进经济体系
E=d[pI,e advancement 预付；预付财产
2LdV=ifq2S advances warrant 垫款令
=l +p nG advancing 贷出
Yt^+31/% adverse balance 逆差
RFdN13sJ v adverse exchange 逆汇
M ~IiJ9{ advertisement addressed to shareholders 在报章刊登的致股东通告
u4'Lm+&O advice for collection 托收通知书
uJ$,e5q advice of drawing 提款通知书；汇票通知书
>Z%^|S9 advice of payment 付款通知
:xV&%Qa1 Advisory Committee [Securities and Futures Commission]
4
#N#[;M 谘询委员会〔证券及期货事务监察委员会〕
4hs4W,2! Advisory Committee on Diversification 经济多元化谘询委员会
SccU @3.X~ affidavit 誓章；遗产申报誓章
|7-tUHMo[ affidavit of no receipt 述明无收款的誓章
H NPr|
( affiliate 联号；联营公司；附属公司
^ytd~iK8 affiliated company 附属公司；联号；联营公司
$j/F7.S affirmation [estate duty] 非宗教式宣誓〔遗产税〕
: Ej IV]e affordability 负担能力
!QovpO">z African Development Bank [AfDB] 非洲开发银行
) 9 4R\f after-acquired property 事后取得的财产
c#DTL/8"DO after-hours dealing 市后交易
ln .~ >FO after-tax profit 税后盈利；税后利润；税后溢利
4\?B ,! agency agreement 代理协议
o%.cQo=v* agency expenses 代理机构的开支
a lR}|ez agency fee 代理费
U#}.r< Agency Law 《代理法》
e_TM#J(3 agent 代理人；承销人
83a
Rq&(R agent of company 公司代理人
9maw+ c!~ agent's fee 代理人费；经纪费
A @]
n" aggregate 总计；总数；总体数字
f2=s{0SX0 aggregate amount 总款额；总额
F\e'z aggregate assets and liabilities 总体资产与负债
QbWD&8T0O aggregate at constant price 按固定价格计算的总体数字
L[K_!^MZ aggregate demand 总需求
){} #v& aggregate gross position 总持仓量
|]Xw1.S.L aggregate limit 总限额
d~8Q)"6 [ aggregate of salaries tax 合计薪俸税
wK_}`6R/ aggregate performance 总体表现；总体业绩
CHz( wn aggregate supply 总体供应
*Pl[a1= o aggregate surplus 总盈余
i469<^A aggregate total 整体总额
f19
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9` muk aggregated basis 合计基准
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l)5^7=W aggregated net chargeable income 合计应课税入息实额
jd{J3s '% aggregation 合并计算；合计；总和
+ uA<g` 4 aggregation of incomes of husband and wife 夫妇入息合并计算
4)ISRR aggregation of property 财产的总和
9pgct6BO agio 差价；贴水
'K1w.hC< 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》
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Xa&, Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
aE"t[' 《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》
~$$V=$& Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
!m;VWGl* 《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》
p,+~dn;= Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
l>ttxYBa<d 《香港政府和大韩民国政府关于相互促进和保护投资协定》
Qi% A/~ agreement for a settlement 授产协议
H{BjxZ~) agreement for assignment 转让协议
%lPP1
R agreement for sale 售卖协议；买卖协议
]k 8XLgJ agreement for sale and purchase 买卖协议
ZBGI_9wZ agreement for the payment of interest 支付利息协议
w-2]69 $k agreement for the repayment of money 还款协议
JTC&_6 agreement of reinsurance 再保险协议
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k Agricultural Bank of China 中国农业银行
J L3A/^ air passenger departure tax 飞机乘客离境税
,P|PPx%@ Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
1pK7EK3R airport tax 机场税
nxt1Y04,H alcohol duty 酒精税
7 mN?;X 33 alienation 让与；让渡；转让
)mEF_ & alimony 生活费；赡养费
Rq*m x<HDX All Ordinaries Index [AOI] 所有普通股指数
qfu;X-$4 all risks 全险；综合险
^c5(MR 7LD All Sales Record for Stock Market 《股票市场成交报告》
1/ m/Iw@ Allied Capital Resources Limited 新联财务有限公司
86_Zh5: all-items index [Consumer Price Index] 总指数〔消费物价指数〕
n'gfB]H[ allocation letter 拨款信件
?`r/_EKNv allocation of fund 分配款项；预留款项
^vPa{+N allocation of profit 利润分配；溢利分配
f6XWA_[i@ allocation warrant 拨款令
mF1oY[xa _ allotment 分配；配股
&ke4":7X allotment notice 股份配售通知；配股通知
^2=zp.) allotment of shares 股份分配
Gd"*mL d allowable 可获宽免；免税的
4-m%[ D
|W allowable business loss 可扣除的营业亏损
3FdoADe{{ allowable expenses 可扣税的支出
j% nd allowance 免税额；津贴；备抵；准备金
~i
\69q% allowance for debts 债项的免税额
y8L:nnSj allowance for depreciation by wear and tear 耗损折旧免税额
VltWY'\Wu; allowance for funeral expenses 殡殓费的免税额
YJ9 _cA'A allowance for inflation 为通货膨胀而预留的款项；通胀准备金
I #0. 72:[ allowance for repairs and outgoings 修葺及支出方面的免税额
Z-Uq89[HZ allowance to debtor 给债务人的津贴
GgtL./m alteration of capital 资本更改
':,LZ A8A alternate trustee 候补受托人
@l?%]%v| amalgamation 合并
34U~7P
r9 ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
>#ou8}0 ambit of charges 征税范围；收费范围
K5KN}sRs" amended valuation 经修订的估值
, ^nUi c American Commodities Exchange 美国商品交易所
S `[8TZ
American Express Bank Limited 美国运通银行
p)oW'#@a American Stock Exchange 美国证券交易所
OjCT%6hy; amortization 摊销
_Sg29qFK amount due from banks 存放银行同业的款项
Fh " S[e amount due from banks abroad 存放海外银行同业的款项
ReRRFkO"2 amount due from holding companies 控股公司欠款
}PXWRv.gW amount due from local banks 存放本港银行同业的款项
BZj[C=#x amount due to banks 银行同业的存款
H [v~ amount due to banks abroad 海外银行同业的存款
Cn"N5(i amount due to holding companies 控股公司存款
gk&?h7P"< amount due to local banks 本港银行同业的存款
B8PF}Mf amount due to outport banks 外埠银行同业的存款
#Kl;iY:n amount for note issue 发行纸币的款额
8P *n|]B.' amount of bond 担保契据的款额
n0m9|T& amount of consideration 代价款额
cO8;2u,Gvi amount of contribution 供款数额
_CZ* z amount of indebtedness 负债款额
[bcqaT amount of principal of the loan 贷款本金额
;?&;I! amount of rates chargeable 应征差饷数额
'W#< 8eJo amount of share capital 股本额
l]ZUKy amount of sums assured 承保款额
}Yj S v^ amount of variation 变动幅度
0L6L_;o amount of vote 拨款数额
<7zpH SFBq amount payable 应付款额
V_~wWuZ - amount receivable 应收款额
r*g _ Amsterdam Stock Exchange 阿姆斯特丹证券交易所
t.w?OyO analysis 分析
9\xw}ph ancillary risk 附属风险
yG_#>3sD+% annual account 周年帐目；周年帐目报表；年度决算；年结
s:_5p`w> annual accounting date 年结日期
J7xZo=@k annual allowance 每年免税额；年积金；年度津贴；年津
w &-r annual balance 年度余额
BgRiJFa.d[ annual disposable income 每年可动用收入
''6"Xi|5 annual estimates 周年预算
6?74l; annual fee 年费
r1\ .Jz annual general meeting 周年大会
DK- =Q~`! annual growth rate 年增率；每年增长率
G'("-9 annual long-term supplement 长期个案每年补助金
*rbayH annual pensionable emolument 可供计算退休金的年薪
48DsRy annual report 年报
k X-AC5] Annual Report on the Consumer Price Index 《消费物价指数年报》
k >MgrtJI annual return 周年报表；周年申报表；每年报税表格
H!A^ MI Annual Return Rules 《周年报表规则》
O e#k| annual review of consumer prices 每年消费物价回顾
%9Ue`8 annual roll-forward basis 逐年延展方式
q^Z\V? annual salary 年薪
hImCy9i} annual statement 年度报表；年度决算表
v`fU Am/ 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
QXrK-&fj u annuitant 年金受益人
C ]`Y PM5 annuity 年金
qN) cB?+ annuity contract 年金合约
4$J/e? i annuity on human life 人寿年金
qdm!]w.G5 antecedent debt 先前的债项
r=k}EP&< ante-dated cheque 倒填日期支票
WsoB! m anticipated expenditure 预期开支
Mqp o S anticipated net profit 预期纯利
Nr)(&c8 anticipated revenue 预期收入
{tM D*?C[6 anti-inflation measure 反通货膨胀措施
OY)x
Kca anti-inflationary stance 反通货膨胀立场
2H /a&uo@n apparent deficit 表面赤字
e p^0Cd/ apparent financial solvency 表面偿债能力
5x: XXj" apparent partner 表面合伙人
lC2xl( #! application for personal assessment 个人入息课税申请书
OU## A: gI application of fund 资金应用
sPw(+m*C application to release as liquidator and to destruct the books of accounts and documents
2.[qcs3zl 申请免除清盘人职务及毁灭帐簿与文件
spI{d!c appointed actuary 委任精算师
DXiD>1( q appointed auditor 委任核数师；委任审计师
zf !c appointed trustee 委任的受托人
WX[y cm 8 appointer 委任人
zEGwQp< apportioned pro rata 按比例分摊
gV7o
eZ5 apportionment 分配；分摊
4rx|6NV6 Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
{L0w& ~$Fy apportionment formula 分摊方程式
tY#^3ac apportionment of estate duty 遗产税的分摊
xq{4i|d) appraisal 估价；评估
}_;nl n?t( appreciable growth 可观增长
N.<hZ\].= appreciable impact 显着影响
r~;N(CG appreciable increase 可观增长
cnsGP*w appreciation 增值；升值
=_86{ wl k appreciation against other currencies 相对其他货币升值
&zT~3 >2 appreciation of the exchange value of Hong Kong dollar 港元汇值上升
h;lnc| Hw appreciation tax 增值税
?( '%QfT appropriation 拨款；拨用；拨付
_PaO w%Y9 appropriation account 拨款帐目
= Dz[| $dV Appropriation Bill 拨款法案
KYQ6U.%W appropriation-in-aid system 补助拨款办法
8%"e-chd approved assets 核准资产
V]AL'}(
0 approved basket stock 认可一篮子证券
'*k\IM{h approved budget 核准预算
`MD/C Fl4 approved charitable donation 认可慈善捐款
Fzu{,b approved charitable institution 认可慈善机构
u2eq VrY approved currency 核准货币；认可货币
\Q$);:=q Q approved estimates 核准预算
gXQ)\MY approved estimates of expenditure 核准开支预算
E%e-R6gl approved overseas insurer 核准海外保险人
Q4x 71*vy approved overseas trust company 核准海外信托公司
okv7@8U#p approved pooled investment fund 核准汇集投资基金
$_VD@YlAp approved provident fund scheme 认可公积金计划
S 6QG:|#P approved provision 核准拨款
mvw:E_ approved redeemable share 核准可赎回股份
K?>&Mr approved regional stock 认可地区性证券
}u&JX approved retirement scheme 认可退休金计划
us A!MMH4 approved subordinated loan 核准附属贷款
L_~G`Rb3 arbitrage 套戥；套汇；套利
O^GX Fz^ arbitrageur 套戥者；套汇者
7'I7 arbitrary amount 临时款项
3:gk:j # arrangement 措施；安排；协定
5Zov< +kE arrears 欠款
1K`A.J:Uy arrears of pay 欠付薪酬
BCbW;w8aI arrears of revenue 逾期未收税款；逾期未收的帐项
/[s$A? articles of association 组织章程；组织细则；组织章程细则
u "%fz8v Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
)\(pDn$W ascertainment of profit 确定利润
G$j8I~E@ "Asia Clear" “亚洲结算系统”
*G^]j
)/ Asia Commercial Bank Ltd. 亚洲商业银行有限公司
*+AP}\p0F Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
-'(:Sq,4o Asian Development Fund [ADF] 亚洲发展基金
(}:xs,Ax Asian dollar bond 亚洲美元债券
GZ={G2@=I Asian dollar market 亚洲美元市场
".\(A f2 Asian dollar rate 亚洲美元利率
|? > h$' Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
N_<n$3P\?f Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
>O _ asked price 沽盘；喊价；索价；卖方报价
X]!@xlwF\ assessable income 应评税入息
8v o}
.JIl assessable loss 应评税亏损
erqB / C assessable profit 应评税利润
UO wNcY assessable value 应评税值
|`nVr>QF& assessed profit 估定利润
h2>0#Vp3j assessed value 经评估价值
K"1J 1>CHQ assessment 评税；评定；估价；评税单
kD>vQ? assessment number 评税编号；估价编号
[wR8q,2
assessment of additional tax 补加税评税
>W< 5$ .G assessment of performance 业绩评估；实绩评价
J 0 P Assessor 评税主任
PG!vn@b6 asset price bubbles 资产价格泡沫
_X[c19q asset-backed securities 具资产保证的证券
J\V(MN, assets accretion 资产增值
vpDs5tUl assets and liabilities 资产与负债
hG^23FiN assets betterment statement 资产递增表；资产改进表
,zFN3NLtA assets lending 实物放款；有抵押贷款
[x PE?OD assets of the company passing on the death 死者去世时转移的公司资产
A@ME7^ w7 assets pledged as security for liabilities 用作负债抵押的资产
D\R^*k @V assets portfolio 资产投资组合
J [l K assets price 资产价格
N;Hv B:c assets quality 资产质素
Ce:ds% assets realization 资产变现
<Va>5R_d< assets refinancing arrangement 资产再集资安排
(
~>Q2DS assets securitization 资产证券化
T!PX? assets situated outside Hong Kong 在香港以外地方的资产
gm DC,"Y< assets stripping 削减资产；拆卖资产
wu')Q/v assets value 资产值
d%hA~E1rR assignee 承让人
v,0D GR~ assignment 转让；转让书；转让契
#"_MY- assignment of interest 权益转让
Ei-OuDM;) assignment of letters patent and trade mark 专利证书及商标转让
9o`3g@6z assignment of property 物业转让；物业转让书
7 SZR#L assignment right 转让权
: +Kesa :E assignor 转让人
0h#M) Ft associate 有联系的人；有关连人士；相联者；合伙人；联系人
m!_ghD{5h Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
W=?87PkJu associate member 附属会员
keOW{:^i associated body corporate 相联法人团体
[78
.%b' associated company 相联公司；联属公司
mxGN[ %ve associated corporation 相联法团
V*}zwm s6 Association of Chartered Certified Accountants [ACCA] [United Kingdom]
m##=iB|; 公认会计师公会〔英国〕
9:o3JGHSc Association of Futures Exchange Brokers 香港期货经纪协会
`t6L'% \ Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
H[
q{R association of underwriters 承保人组织
;^]A@WN6_ assumption of control 接管
=HHg:" assurance 担保；保险；转易；转易书
_=5ZB_I assurance of interest 权益的转易
K dm5O@tq at 19XX price 按一九ＸＸ年价格计算
(#]KjpIK
at a discount 按赔价计算；按贴水价格计算；打折扣
@{uc at a premium 按溢价计算；按升水价格计算
#EUg b7 at call 通知付款；按通知
{9
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+b W| Q>u at constant price 按固定价格计算
qS
al~ at cost 按成本计算
) v~]lk,o at current market price 按当时市价计算；按现时市价计算
-e>)yM `i at current price 按当时价格计算；按现时价格计算
Z"Oa5V6[A at factor cost 按要素成本计算；按生产要素成本计算
Vm.@qO*= at money-of-the-day price 按付款当日价格计算
:8rCCop
Uv at or better 按指定或较佳价位〔买卖指令〕
sA}R! at par 按面值计算；平价
e% 6{P at sight 见票即付
dL(|Y{4 at the close 按收市盘
m{c#cR at the opening 按开市盘
QEa=!O attestation 见证；见证条款
#1 @~w} Dh at-the-money option 平价期权
VKz<7K\/ attorney 受权人；受托代表人
hm>*eJNp] attornment 新拥有人承认书
Wh5O{G@Ut attributable profit 可归属利润
mNoqs&UB attributable share value 可归属股份价值
?` i/ Auckland Stock Exchange 奥克兰证券交易所
3:1
c_ auction 拍卖
u7WM6X auctioneer 拍卖商
4sjr\9IDC audit 审计；核数
+;;%Atgn Audit Commission 审计署
}8 _9V|E Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
0(x@
NGb>{ 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〕
-^v}T/Kl# audit review 帐目审查
(p=GR# Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
R"`{E,yj audited account 审计帐目；经审计的帐目
:'~ gLW>j audited annual account 经审计的周年帐目
"b4iOp&:= audited balance sheet 经审计的资产负债表
(L%q/$ auditor 核数师；核数主任；审计师
X>7]g670@ auditor's certificate 核数师证明书；审计师证明书
\*aLyyy3 auditor's report 核数师报告；审计师报告
<|3v@ Aussie bond 澳元债券
/g'- *:a austerity budget 紧缩预算
<z 2mNq Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
MXk. 2 Australia All Ordinaries Index 澳洲所有普通股票指数
W+e*(W|d6 Australian Dollar [AUD] 澳元
TZNgtR{q
Australian Options Market 澳大利亚期权市场
N'P,QiR,z< Australian Securities Commission 澳洲证券事务监察委员会
.+}o'rU Australian Society of Certified Practising Accountants 澳洲执业会计师公会
[nIG_j>D-f Australian Stock Exchange 澳大利亚证券交易所
389.&`Q%Ut Austrian Schilling [ATS] 奥地利先令
a] =\h'S authentication 认证；鉴证
L]N2r MM authority to purchase 委托购买证；委购书
92VX5?Cyg authorization 认可；核准；授权；授权书
`e>F<{
M6@ authorization by direction 指示授权
@n* D>g authorization by instruction 指令授权
k=2l9C3Z authorization by warrant 令状授权
jMu i+G(h authorization of unit trust 单位信托的认可
N P'Ke: authorized agent 指定代理人
t<,p-TM] authorized capital 法定资本
g4 a X authorized clerk 出市员
UMQW#$~C{g authorized dealer 认可交易商
3}{5
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x*8f3^ wE authorized fund 认可基金
E(kpK5h{ authorized fund house 获授权的基金公司；认可基金公司
S oU'r]k1x authorized institution 认可机构
Pl& `&N; authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
=v$s+ `cP authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
zy6(S_j authorized insurer 获授权保险人；获认可承保人
a<jE 25t authorized investment 特准投资项目
|#:d C # authorized person 获授权人
ZHECcPhz authorized representative 获授权代表
}lUpC }aq_ authorized share capital 法定股本
DPQGh`J automated quotation system 自动报价系统
^.kAZSgO Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
ZQ-` l:G 自动交易系统〔香港期货交易所有限公司〕
9$V_=Bo automatic adjustment mechanism 自动调整机制
9^#gVTGXv automatic adjustment system 自动调整系统
0gD59N'C Automatic Clearing House 自动票据交换所
K6*UFO4}i automatic exchange rates accumulation system 自动化汇率累集系统
OMI!=Upz Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
y{Y+2}Dv/ automatic teller machine [ATM] 自动柜员机
[Pwo,L,) autopay 自动转帐
|z.GSI_!) available assets 可用资产
bL],K W;Q available fiscal reserve 现存财政储备
WfT)CIKs available profit 可用利润
iS z@E&[X Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
m2q;^o:J average 平均；平均数；海损
o / g+Z average basic salary 平均基本薪金
D4O5@K fL average consumer expenditure 平均消费开支；一般消费开支
%iL@:'?K average cost 平均成本
roj04 | average cost of land production 增辟土地平均成本
gq_7_Y/ average daily turnover 平均每日成交额
j /dE6d average daily wage rate 平均每日工资率
p $1Rgm\ average expenditure pattern 平均开支模式
? Ga2K average growth rate 平均增长率
#C;zS9(]B average net fixed assets 固定资产平均净值
]n]uN~)9 average of relatives 相对价格平均数
dFP-(dX# average price 平均价格
|k
.M+ average propensity to consume 平均消费倾向；一般消费倾向
@W\4UX3dK average propensity to save 平均储蓄倾向；一般储蓄倾向
dd q 1NW average rate 平均率
1;:t~Y average revenue 平均收入；平均收益
@23R joK average stock 平均库存；平均存货
+>:_kE]?nX average yearly rent 平均年租
$K.%un Gm avoidance of double taxation 避免双重课税
m7wc)"`t avoidance of tax 避税
