A:
sa<\nH$_X A share Ａ股；甲类股份
unFm~rcf abatement of tax 减税；减扣免税额
lAG@nh^ ABN AMRO Bank N.V. 荷兰银行
fz VN;h above-the-line expenditure 线上项目支出；经常预算支出
a5m[
N'kah above-the-line receipt 线上项目收入；经常预算收入
~Fo2M wE2~ ABSA Asia Limited 南非联合亚洲有限公司
#]^C(qmb: absolute change 绝对数值变更
:I /9j= @1 absolute expenditure 实际开支
HZ!<dy3 absolute guideline figure 绝对准则数字
z|],s]F>G absolute interest 绝对权益
-]}#Z:& absolute order of discharge 绝对破产解除令
R f)|p; absolute profit margin 绝对利润幅度
XySk m2 y absolute value 实值；绝对值
f'"PQr^9 absolutely vested interest 绝对既得权益
#X``^
absorbed cost 已吸收成本；已分摊成本
;2`t0#J$] absorption 吸收；分摊；合并
^-Arfm%dn absorption rate 吸收率；摊配率；分摊率
]qZj@0#7n ACB Finance Limited 亚洲商业财务有限公司
W,,3@ : acceptable form of reciprocity 合理的互惠条件
m4uh<;C~ acceptable rate 适当利率；适当汇率
-#;ZZ \fdj acceptance agreement 承兑协议
%L)QTv/ acceptance for honour 参加承兑
B E&8E\w acceptor 承兑人；接受人；受票人
)mAD <y+ acceptor for honour 参加承兑人
HD{u#~8{ accident insurance 意外保险
3&E@#I^] , Accident Insurance Association of Hong Kong 香港意外保险公会
ID F0nx] accident insurance scheme 意外保险计划
E0HE@pqr accident year basis 意外年度基准
LZG(T$d I accommodation 通融；贷款
+B8oW3v# ) accommodation bill 通融票据；空头票据
b Uy!hS;s accommodation party 汇票代发人
dtV*CX.D.7 account balance 帐户余额；帐户结余
f6SXXkO+ account book 帐簿
zV15d91GX account collected in advance 预收款项
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f.Gt9[ account current book 往来帐簿
#D(= [F account of after-acquired property 事后取得的财产报告
|;aZi?Ek[ account of defaulter 拖欠帐目
"ivVIq2 account payable 应付帐款
j p}.W account payee only [A/C payee only] 只可转帐；存入收款人帐户
ldU ><xc2 account receivable 应收帐款
ZvXw#0) v account receivable report 应收帐款报表
-;8 a* F account statement 结单；帐单；会计财务报表
OhaoL mA}6 account title 帐户名称；会计科目
N&G(`] accountant's report 会计师报告
k[ pk R{e Accountant's Report Rules 会计师报告规则
q~iEw#0-L accounting and auditing procedure 会计与审计程序；会计与核数程序
`tT7&*Os Accounting Arrangements 《会计安排》
l{?9R .L accounting basis 会计基础
|'o<w
]hc accounting by Official Receiver 破产管理署署长呈交的帐目
2YQBw,gG Accounting Circular 《会计通告》
5i{J0/'Xu) accounting class 会计类别
IcqzMm b accounting date 记帐日期；会计结算日期
@o}J ) accounting for money 款项核算
<o|k'Y(- Accounting Officer 会计主任
"5$p=| accounting period 会计报告期；会计期
L`O7-'` accounting policy 会计政策；会计方针
#/9Y}2G|] accounting practice 会计惯例
? YIe< accounting principle 会计准则
bx6=LK accounting record 会计记录
6 W] C` accounting report 会计报告
d6m&n j Accounting Services Branch [Treasury] 会计事务部〔库务署〕
??#EG{{ Accounting Society of China 中国会计学会
/18fpH| accounting statement 会计报表
2RqV\Jik accounting system 会计制度；会计系统
XmVs t*2= accounting transaction 会计事项；帐务交易
Z3Ww@&bU accounting treatment 会计处理
.!2
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R vU'8Y?>w accretion 增值；添加
DBu8}2R accrual 应计项目；应累算数目
xf8e" mD accrual basis 应计制；权责发生制
,0nrSJED accrual basis accounting 应计制会计；权责发生制会计
d7& d
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Ps 0<CUyI accrued benefit 应累算利益
eLHhfu;k accrued charges 应计费用
x}` )'a[ accrued cumulative preference share dividend 应累算的累积优先股股息
m,6u+Z , accrued expenses 应累算费用
E)p [^1WC accrued interest payable 应付利息；应计未付利息
^xgPL' accrued interest receivable 应收利息；应计未收利息
BlT)hG(M> accrued right 累算权益
&01KHJY)/G accruing profit 应累算的利润
(<Cg|* s accumulated fiscal reserve 累积财政储备
(<H@W/0$ accumulated profit 累积利润；滚存溢利
tK+JmbB\ accumulated reserve 累积储备
?hp,h3s;n$ accumulation of surplus income 累积收益盈余
DtS7)/<T
acquired assets 既得资产
j g EYlZ acquisition 收购；购置；取得
8/P!i2o acquisition cost 购置成本
/ UR;,ts acquisition expenses 购置费用
>*^SQ{9 acquisition of 100% interest 收购全部股权
bq5we*" V acquisition of control 取得控制权
SuV3$-);z acquisition of fixed assets 购置固定资产
g38 MF acquisition of shell “买壳”
7;6'=0( acquisition price 收购价
.k
up[d( act of God 天灾
Y)GU{ acting partner 执事合伙人
.
Wd0}?} active market 买卖活跃的市场；交投畅旺的市场；旺市
4`V&Yqwl active partner 积极参与的合伙人
wYS r.T8Q active trading 交投活跃
BG 4TUt actual circulation 实际流通
UH(w, R` actual cost 实际成本
v y-(:aH7U actual expenditure 实际开支；实际支出
K1;b4Sl?A actual income 实际入息；实际收入；实际收益
BOdl z#&s actual market 现货市场
W kp He actual price 现货价；实际价格
)#? K2E actual profit 实际利润
\x\(3 6\u actual quotation 实盘；实际价位；实际报价
@,G\` ;Ma actual year basis 按实际年度计算
LH@Kn?R6 actuals 实货
2>CR] actuarial investigation 精算调查
AS4oz:B actuarial principle 精算原则
)T
slI actuarial report 精算师报告
m("KLp8 Actuarial Society of Hong Kong 香港精算学会
9*!*n ~ actuarial valuation 精算师估值
Cnu])R actuary 精算师
,HNk< W ad referendum agreement 暂定协议；有待覆核的协定
"r@G V5E D ad valorem duty 从价税；按值征税
Ak}`zIo ad valorem duty system 从价税制
-\Z`+k Y?p ad valorem fee 从价费
Qo(<>d ad valorem tariff 从价关税
c|iTRco additional allowance 额外免税额
11 A$#\, additional amount for unexpired risk 未过期风险的额外款额
Z%
`$id additional assessable profit 补加应评税利润
k cNPdc additional assessment 补加评税
0uGTc[^^M additional commitment 额外承担
cp`ZeLz2^ additional commitment vote 额外承担拨款
$(yi+v additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
rNke&z:%X_ additional dependent parent allowance 供养父母额外免税额
|@'K]$vZ* additional provision 额外拨款
\m<$qp,n additional stamp duty 附加印花税
?jbx7 ') additional tax 补加税罚款；补加税款
t`eIkq|NxI Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
T$DFTr\\ adjudged bankrupt 被裁定破产
ke xvE 3 adjudicated bankrupt 裁定破产人
%?/vC 6 adjudication fee 裁定费；评定印花税额手续费；评估契据费
s, |v,,<+ adjudication of bankruptcy 裁定破产；宣告破产
W_
;b e adjudication of insolvency 裁定无力偿还债务
9D?JzTsyg adjusted actual 经调整的实数；调整后的实数
?;_Mx al' adjusted current assets 经调整的流动资产；调整后的流动资产
+QSH* (, adjusted figure 经调整的数字；调整后的数额
X7?14W adjusted liabilities 经调整的负债；调整后的负债
-2C^M> HZ adjusted loss 经调整的亏损；调整后的亏损
cI@'Pr4:FJ 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
f$?`50D"1 adjusted profit 经调整的利润；调整后的利润
9zLeyw\ adjusted surplus 经调整的盈余额；调整后的盈余额
^>fr+3a"P adjusted value 经调整的价值；调整后的价值
3@0!]z^W adjustment 调整；修订；理算〔保险〕
eQfXUpk3@I adjustment centre 调剂中心
{uqP+ Cs adjustment lag 调整过程的时间差距；调整时差
w H`GzB" adjustment mechanism 调整机制
dD
6jMl adjustment of loss 亏损调整
P|;v > adjustment process 调整过程；调整程序
R3#| *)q adjustment range 调整幅度
$>wN:uN( administered exchange rate 受管制汇率
+
:b"0pu-H Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
I q{/-,v administration expenses 行政费用
Nk$|nn9#' administration fee 手续费；行政费
W=n
Hi\jLV administration in bankruptcy 破产管理
>@ Na6BH5v administration order 遗产管理令
|b!Bb<5 administrator 管理人；遗产管理人
>v 1.Gm administrator of the estate 遗产管理人
YEB7X>p# admission of debt 债项承认书
VAdUd { admission of proof 接纳债权证明
g/i.b& advance 放贷款项；垫付款项；预支款项；预付款项
wj Kc!iB advance account 暂支帐目；预付款帐户
')WS :\J advance compensation 预付补偿金
GN +,9 advance from shareholder 股东垫款
n (Um/ advance pending reimbursement 预支以待日后付还
_Q b ].~ advanced economy 先进经济体系
lI9|"^n7F advancement 预付；预付财产
ZV-Y q !|t advances warrant 垫款令
7VLn $q]: advancing 贷出
+Q :)zE adverse balance 逆差
+ \.0Pr adverse exchange 逆汇
'^' PdB advertisement addressed to shareholders 在报章刊登的致股东通告
?uF3Q)rCk advice for collection 托收通知书
gU@R advice of drawing 提款通知书；汇票通知书
Iqj?wI 1) advice of payment 付款通知
@k-GyV-v Advisory Committee [Securities and Futures Commission]
<yw=+hz[ u 谘询委员会〔证券及期货事务监察委员会〕
^ *,?x Advisory Committee on Diversification 经济多元化谘询委员会
9SU/ 86|N affidavit 誓章；遗产申报誓章
>5 t]Zlb` affidavit of no receipt 述明无收款的誓章
pT:6A [& affiliate 联号；联营公司；附属公司
_akpW affiliated company 附属公司；联号；联营公司
:p $Q3 affirmation [estate duty] 非宗教式宣誓〔遗产税〕
pA\ "Xe& affordability 负担能力
L*{E -m/ African Development Bank [AfDB] 非洲开发银行
Yg;7TK y after-acquired property 事后取得的财产
s}4k^NGFJ after-hours dealing 市后交易
$o
;48uV^ after-tax profit 税后盈利；税后利润；税后溢利
0.U-
tg0 agency agreement 代理协议
$A98h -*x agency expenses 代理机构的开支
Z v 7}C agency fee 代理费
]-OF3+l4 Agency Law 《代理法》
zpcO7AY~ agent 代理人；承销人
TH~"y agent of company 公司代理人
j:2*hF! E agent's fee 代理人费；经纪费
6""i<oR aggregate 总计；总数；总体数字
1[e % E#h aggregate amount 总款额；总额
}e>OmfxDBt aggregate assets and liabilities 总体资产与负债
, Mn`kL<F aggregate at constant price 按固定价格计算的总体数字
Ai`0Ud,M@ aggregate demand 总需求
}%3i8e aggregate gross position 总持仓量
z
E\~Oa; aggregate limit 总限额
tSTl#xy aggregate of salaries tax 合计薪俸税
8`|Z9umW* aggregate performance 总体表现；总体业绩
}~v0o#
I aggregate supply 总体供应
NU 3s^ 8\( aggregate surplus 总盈余
f!B\X*| aggregate total 整体总额
A%EGu4 aggregate value 总值；合计价值
;a(7% aggregated basis 合计基准
w!Ii aggregated net chargeable income 合计应课税入息实额
`pd+ as aggregation 合并计算；合计；总和
>PUT(yNL aggregation of incomes of husband and wife 夫妇入息合并计算
5RKs 2 eV aggregation of property 财产的总和
.6iJ:A6T agio 差价；贴水
b C"rQJg 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》
k !g%vx Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
ca' c5*Fs 《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》
o"qG'\ x Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
6'.CW4L 《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》
e8)8QmB{o Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
u X (#+ 《香港政府和大韩民国政府关于相互促进和保护投资协定》
&/)To agreement for a settlement 授产协议
o4YF,c+>q agreement for assignment 转让协议
[qxDCuxq agreement for sale 售卖协议；买卖协议
y# IUDnRJ agreement for sale and purchase 买卖协议
6PMu*-Nv!j agreement for the payment of interest 支付利息协议
ca:Vdrw` agreement for the repayment of money 还款协议
z2;<i|Ez0 agreement of reinsurance 再保险协议
jq(rn bV Agricultural Bank of China 中国农业银行
u/`
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8@KGc
)k Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
_$T.N airport tax 机场税
D\z`+TyJ alcohol duty 酒精税
9#\oGzDN alienation 让与；让渡；转让
r3 ~YGY alimony 生活费；赡养费
2'}/aL|G All Ordinaries Index [AOI] 所有普通股指数
w2V:g$~, all risks 全险；综合险
2&2t8.< All Sales Record for Stock Market 《股票市场成交报告》
3o_@ 3-Y% Allied Capital Resources Limited 新联财务有限公司
[h0)V(1KR all-items index [Consumer Price Index] 总指数〔消费物价指数〕
Sh u=o weJ allocation letter 拨款信件
/,+&O#SX allocation of fund 分配款项；预留款项
|bk$VT4\ allocation of profit 利润分配；溢利分配
TcH7!fUj allocation warrant 拨款令
YS>VQl allotment 分配；配股
&[[Hfs2:-] allotment notice 股份配售通知；配股通知
W'Y#(N[ktP allotment of shares 股份分配
GOX2'N\h^ allowable 可获宽免；免税的
fczH^+mI allowable business loss 可扣除的营业亏损
H `_{n< allowable expenses 可扣税的支出
5Qxm\?0J allowance 免税额；津贴；备抵；准备金
L ?S#3@Pa allowance for debts 债项的免税额
-'j|U[&N\ allowance for depreciation by wear and tear 耗损折旧免税额
S\6.vw!' allowance for funeral expenses 殡殓费的免税额
8q|T`ac+N allowance for inflation 为通货膨胀而预留的款项；通胀准备金
)fbYP@9>a allowance for repairs and outgoings 修葺及支出方面的免税额
%}Z1KiRiX allowance to debtor 给债务人的津贴
|N5|B Q(y$ alteration of capital 资本更改
7"Q;Yi2( alternate trustee 候补受托人
b5l;bXp] amalgamation 合并
@zig{ b 8 ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
>8gb/?z ambit of charges 征税范围；收费范围
E<tJ8&IGk amended valuation 经修订的估值
b D V/$@p American Commodities Exchange 美国商品交易所
ynZfO2kf American Express Bank Limited 美国运通银行
IG I$,C American Stock Exchange 美国证券交易所
AL[,&_&uV amortization 摊销
]J.|XRp/ amount due from banks 存放银行同业的款项
B{7hRk.5! amount due from banks abroad 存放海外银行同业的款项
77 %I%<# amount due from holding companies 控股公司欠款
%"AB\lL. amount due from local banks 存放本港银行同业的款项
:G f amount due to banks 银行同业的存款
Uq( fk9`6 amount due to banks abroad 海外银行同业的存款
TL: 6Pe amount due to holding companies 控股公司存款
G]gc*\ 4 amount due to local banks 本港银行同业的存款
5:SS2>~g amount due to outport banks 外埠银行同业的存款
}%S#d&wh$_ amount for note issue 发行纸币的款额
p u[S amount of bond 担保契据的款额
ZY8: 7Q@P> amount of consideration 代价款额
KH9D}, amount of contribution 供款数额
=L, 7~9 amount of indebtedness 负债款额
@}_Wl<kn amount of principal of the loan 贷款本金额
Z': w
X amount of rates chargeable 应征差饷数额
%kV #UzL amount of share capital 股本额
WI-I+0sE amount of sums assured 承保款额
_{?-=<V'_ amount of variation 变动幅度
m 8P`n amount of vote 拨款数额
j2=|,AmC amount payable 应付款额
n?8xRaEf amount receivable 应收款额
1oL3y;>iL Amsterdam Stock Exchange 阿姆斯特丹证券交易所
luC wP analysis 分析
B[ r04YGh ancillary risk 附属风险
RFLw)IWkL_ annual account 周年帐目；周年帐目报表；年度决算；年结
G`,M?l mL annual accounting date 年结日期
A{ . A1 annual allowance 每年免税额；年积金；年度津贴；年津
]Tn""3#1g annual balance 年度余额
mh,a} bX{ annual disposable income 每年可动用收入
Ev0=m;@_ annual estimates 周年预算
u56WB9Z annual fee 年费
\y+@mJWa annual general meeting 周年大会
1F{,Zr annual growth rate 年增率；每年增长率
rch Kr w annual long-term supplement 长期个案每年补助金
__,F_9M annual pensionable emolument 可供计算退休金的年薪
$Sd pF-' annual report 年报
Eb9n6Fg Annual Report on the Consumer Price Index 《消费物价指数年报》
hWRr#03 0 annual return 周年报表；周年申报表；每年报税表格
Tvd: P^ C Annual Return Rules 《周年报表规则》
oGz5ZDa# annual review of consumer prices 每年消费物价回顾
Z8\/Fb annual roll-forward basis 逐年延展方式
G)&S%R!i\N annual salary 年薪
2X 0<-Y#' annual statement 年度报表；年度决算表
@8 lT*O2j Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
F? ?gVa aj annuitant 年金受益人
9rgvwko annuity 年金
!iU$-/,1 e annuity contract 年金合约
f<3lxu annuity on human life 人寿年金
a f}JS2=$ antecedent debt 先前的债项
E[ c6*I ante-dated cheque 倒填日期支票
Dh)(?"^9A anticipated expenditure 预期开支
k;l^y%tzp anticipated net profit 预期纯利
LMI7Ih; anticipated revenue 预期收入
5GDg _9Bz anti-inflation measure 反通货膨胀措施
.FA99|: anti-inflationary stance 反通货膨胀立场
)Qh*@ =$- apparent deficit 表面赤字
MCl-er"]D apparent financial solvency 表面偿债能力
"$A5:1; apparent partner 表面合伙人
%(:{TR application for personal assessment 个人入息课税申请书
o8N,mGj} application of fund 资金应用
x,Tn YqT^ application to release as liquidator and to destruct the books of accounts and documents
B9S@G{` 申请免除清盘人职务及毁灭帐簿与文件
+w8$-eFY appointed actuary 委任精算师
n {..Q,z appointed auditor 委任核数师；委任审计师
G@scz!Nt appointed trustee 委任的受托人
FM <`\ d' appointer 委任人
OZ QN&7 apportioned pro rata 按比例分摊
@oQ"FLF. apportionment 分配；分摊
Jo: S *D Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
6T%5<I*&3s apportionment formula 分摊方程式
,z`* 1b8 apportionment of estate duty 遗产税的分摊
/?u] Fj appraisal 估价；评估
-{N P3zy appreciable growth 可观增长
<l <6W-I appreciable impact 显着影响
&o'$uLF~Y appreciable increase 可观增长
=kBN&v_(! appreciation 增值；升值
^#4Ah[:XA appreciation against other currencies 相对其他货币升值
Oe lf^&m appreciation of the exchange value of Hong Kong dollar 港元汇值上升
UD ;UdehC appreciation tax 增值税
+ IG=| X appropriation 拨款；拨用；拨付
"pc
t# appropriation account 拨款帐目
'CCAuN>J Appropriation Bill 拨款法案
06[HE 7 appropriation-in-aid system 补助拨款办法
^m -w@0^z approved assets 核准资产
!HKW_m^3J approved basket stock 认可一篮子证券
k \ \e`= approved budget 核准预算
L)" CE]. approved charitable donation 认可慈善捐款
j8;U ny9 approved charitable institution 认可慈善机构
X}`39r. approved currency 核准货币；认可货币
2W }j bOy approved estimates 核准预算
u=7 #_ZC9L approved estimates of expenditure 核准开支预算
m nFmShu approved overseas insurer 核准海外保险人
C0CJ; approved overseas trust company 核准海外信托公司
3)hQT-) approved pooled investment fund 核准汇集投资基金
g1~wg$`S8S approved provident fund scheme 认可公积金计划
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4K{ approved provision 核准拨款
s \0,@A approved redeemable share 核准可赎回股份
9s?gI4 XN approved regional stock 认可地区性证券
I? _WV_T& approved retirement scheme 认可退休金计划
x; A.Ll approved subordinated loan 核准附属贷款
Av! xI arbitrage 套戥；套汇；套利
|v_ttJ;+Y arbitrageur 套戥者；套汇者
'~zi~Q7M arbitrary amount 临时款项
q2*1Gn9!j arrangement 措施；安排；协定
y wA7hm arrears 欠款
vP AL, arrears of pay 欠付薪酬
hP$5>G(3 arrears of revenue 逾期未收税款；逾期未收的帐项
I !T=$Um articles of association 组织章程；组织细则；组织章程细则
b"w@am>& Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
e'.CIspN ascertainment of profit 确定利润
&FWz7O>1 "Asia Clear" “亚洲结算系统”
DC0O N` Asia Commercial Bank Ltd. 亚洲商业银行有限公司
?*'0;K13 Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
K?>sP%m ) Asian Development Fund [ADF] 亚洲发展基金
9(lcQuE9 Asian dollar bond 亚洲美元债券
RV%)~S@!R Asian dollar market 亚洲美元市场
<7`U1DR= Asian dollar rate 亚洲美元利率
4<Kx o\\S Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
M9?f`9 Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
fp J%{z2 asked price 沽盘；喊价；索价；卖方报价
Xq}}T%jcd assessable income 应评税入息
sK 8sxy assessable loss 应评税亏损
:"cKxd assessable profit 应评税利润
8y;gs1d;A assessable value 应评税值
iqKs:v@+x assessed profit 估定利润
_%(.OR assessed value 经评估价值
*0'< DnGW assessment 评税；评定；估价；评税单
3 6t^iV*3 assessment number 评税编号；估价编号
nX8ulGG s assessment of additional tax 补加税评税
e o^C[#
. assessment of performance 业绩评估；实绩评价
wV\G$|Y Assessor 评税主任
#"fn; asset price bubbles 资产价格泡沫
Ok<,_yh asset-backed securities 具资产保证的证券
j{6O:d6([$ assets accretion 资产增值
4K*st8+bl- assets and liabilities 资产与负债
1 ]ePU8 assets betterment statement 资产递增表；资产改进表
m$7C{Mr' assets lending 实物放款；有抵押贷款
HhwAzk/G~ assets of the company passing on the death 死者去世时转移的公司资产
X$_pDF&\z assets pledged as security for liabilities 用作负债抵押的资产
/#zs assets portfolio 资产投资组合
oA3;P]~ [ assets price 资产价格
*:ErZ UyQM assets quality 资产质素
)nrYxxN assets realization 资产变现
)>@%;\qV assets refinancing arrangement 资产再集资安排
rp|A88Q/! assets securitization 资产证券化
35 L\ assets situated outside Hong Kong 在香港以外地方的资产
7MsJ*E n assets stripping 削减资产；拆卖资产
HubK assets value 资产值
tJA" BP3f assignee 承让人
t:b}Mo0 assignment 转让；转让书；转让契
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j`f^^\HJ assignment of interest 权益转让
|Qn>K assignment of letters patent and trade mark 专利证书及商标转让
t< " %m)J assignment of property 物业转让；物业转让书
&"7+k5O assignment right 转让权
$LiBJ~vV< assignor 转让人
.yD5 >iBh
associate 有联系的人；有关连人士；相联者；合伙人；联系人
)a9C3-8Y' Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
0[ (kFe associate member 附属会员
D[)_
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N :~4>p44[ associated company 相联公司；联属公司
a'r1or4 associated corporation 相联法团
}KT$J G? Association of Chartered Certified Accountants [ACCA] [United Kingdom]
UhJ!7Ws$ 公认会计师公会〔英国〕
E&f/*V^ Association of Futures Exchange Brokers 香港期货经纪协会
PcI ~,e% Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
<'\! association of underwriters 承保人组织
7spZ e" assumption of control 接管
4*HBCzr7[ assurance 担保；保险；转易；转易书
N 6> rU assurance of interest 权益的转易
n3j_= ( at 19XX price 按一九ＸＸ年价格计算
w| ahb at a discount 按赔价计算；按贴水价格计算；打折扣
P "o|kRO at a premium 按溢价计算；按升水价格计算
*$Zy|&[Z at call 通知付款；按通知
+O^} t at constant market price 按固定市价计算
u ?F.%j- at constant price 按固定价格计算
| >'q%xK at cost 按成本计算
/IF?|71,m at current market price 按当时市价计算；按现时市价计算
X*9-P9x(6 at current price 按当时价格计算；按现时价格计算
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aBN at factor cost 按要素成本计算；按生产要素成本计算
n )\(\V7 at money-of-the-day price 按付款当日价格计算
EAy@k zY? at or better 按指定或较佳价位〔买卖指令〕
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dp$jrNLr at par 按面值计算；平价
AGKT* l.- at sight 见票即付
g:@4 /+TSt at the close 按收市盘
M^Tm{`O! at the opening 按开市盘
;aD?BD__Z attestation 见证；见证条款
.{|SKhXk at-the-money option 平价期权
*\cU}qjk attorney 受权人；受托代表人
1
1(GCu attornment 新拥有人承认书
r$Ni>[as attributable profit 可归属利润
HTMg{ _r(% attributable share value 可归属股份价值
7P]i| Q { Auckland Stock Exchange 奥克兰证券交易所
^Cvt^cI auction 拍卖
G( BSe`f auctioneer 拍卖商
a
<Iikx audit 审计；核数
Z4E6J'B8 Audit Commission 审计署
Yq4 nmr4 Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
(:\L@j 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〕
h<8c{RuoZC audit review 帐目审查
f1sp6S0V\ Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
$4qM\3x0, audited account 审计帐目；经审计的帐目
reM~q-M~o@ audited annual account 经审计的周年帐目
OR37 audited balance sheet 经审计的资产负债表
J :O&2g"g
auditor 核数师；核数主任；审计师
s_^N=3Si
auditor's certificate 核数师证明书；审计师证明书
%@|)&][hO auditor's report 核数师报告；审计师报告
>[:qJ|i% Aussie bond 澳元债券
s B$ " mJ austerity budget 紧缩预算
_!Pi+l4p/} Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
D7m uf Australia All Ordinaries Index 澳洲所有普通股票指数
sH'0utD#Y Australian Dollar [AUD] 澳元
IiJ$Ng Australian Options Market 澳大利亚期权市场
t=|}?lN< Australian Securities Commission 澳洲证券事务监察委员会
gZBKe!@a| Australian Society of Certified Practising Accountants 澳洲执业会计师公会
]7oo`KcQ| Australian Stock Exchange 澳大利亚证券交易所
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(O Austrian Schilling [ATS] 奥地利先令
$yq76 authentication 认证；鉴证
g^7zDU&' authority to purchase 委托购买证；委购书
DtJ3`Jd authorization 认可；核准；授权；授权书
yE(< F 2 authorization by direction 指示授权
f2 &6NC; authorization by instruction 指令授权
5.DmMG[T^= authorization by warrant 令状授权
2%J] } )
authorization of unit trust 单位信托的认可
R&g&BF authorized agent 指定代理人
\RRSrPLd- authorized capital 法定资本
pp(?rE$S authorized clerk 出市员
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: 0o authorized dealer 认可交易商
.mcohf R authorized financial institution 认可财务机构
=e0MEV#s. authorized fund 认可基金
C ' {B authorized fund house 获授权的基金公司；认可基金公司
-$Kc"rX authorized institution 认可机构
g9NE>n(3 authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
s@G E(Pu7 authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
1ox#hQBoS authorized insurer 获授权保险人；获认可承保人
ma!C:C9#J authorized investment 特准投资项目
>< P<k& authorized person 获授权人
7=Pj}x) authorized representative 获授权代表
j>l authorized share capital 法定股本
Bjj =UtI automated quotation system 自动报价系统
~)[ pL(4 Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
2oOos %0 自动交易系统〔香港期货交易所有限公司〕
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automatic adjustment mechanism 自动调整机制
T 1_B0H2 automatic adjustment system 自动调整系统
G l2WbY Automatic Clearing House 自动票据交换所
R0F [ automatic exchange rates accumulation system 自动化汇率累集系统
,-8Xb+!8I Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
y ?A *$ 6 automatic teller machine [ATM] 自动柜员机
Y6 . Bi autopay 自动转帐
;b. m X available assets 可用资产
`T{CB) ?9 available fiscal reserve 现存财政储备
m1X*I available profit 可用利润
>[wB|V5 Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
,?IXfJ`c average 平均；平均数；海损
w=: c7Y+ average basic salary 平均基本薪金
@ &rf?: average consumer expenditure 平均消费开支；一般消费开支
-AU'1iRcK7 average cost 平均成本
nEW .Y33 average cost of land production 增辟土地平均成本
[*I7^h% average daily turnover 平均每日成交额
DiY7 4D average daily wage rate 平均每日工资率
CfD4m,6 average expenditure pattern 平均开支模式
,fN <I average growth rate 平均增长率
TU6YS< average net fixed assets 固定资产平均净值
*uP;rUY average of relatives 相对价格平均数
-N5h` Ii7 average price 平均价格
.* xO/pn average propensity to consume 平均消费倾向；一般消费倾向
Aq7`A^1t$ average propensity to save 平均储蓄倾向；一般储蓄倾向
)OucJQ average rate 平均率
0pl'*r*9 average revenue 平均收入；平均收益
"u&7Y:)^wr average stock 平均库存；平均存货
mG\9Qkom| average yearly rent 平均年租
,\#j6R,{I avoidance of double taxation 避免双重课税
kmo#jITa` avoidance of tax 避税
