A:
ZWs A share Ａ股；甲类股份
E-LkP; abatement of tax 减税；减扣免税额
f~IJ4T2#N ABN AMRO Bank N.V. 荷兰银行
xm'9n? above-the-line expenditure 线上项目支出；经常预算支出
7]{g^g.9- above-the-line receipt 线上项目收入；经常预算收入
|diI(2w ABSA Asia Limited 南非联合亚洲有限公司
j m0p%%z absolute change 绝对数值变更
RNIXQns-=S absolute expenditure 实际开支
[ K{{P|(q absolute guideline figure 绝对准则数字
%idBR7?`g absolute interest 绝对权益
igO>)XbsM absolute order of discharge 绝对破产解除令
PK*Wu<< absolute profit margin 绝对利润幅度
#A63?kDE&& absolute value 实值；绝对值
" CJVtO absolutely vested interest 绝对既得权益
b|#=kPVgL} absorbed cost 已吸收成本；已分摊成本
56.!L absorption 吸收；分摊；合并
|OQ]F absorption rate 吸收率；摊配率；分摊率
\Lx=iKs< ACB Finance Limited 亚洲商业财务有限公司
OvfluFu7 acceptable form of reciprocity 合理的互惠条件
bQ< qdGa acceptable rate 适当利率；适当汇率
sqkWQ`Ur acceptance agreement 承兑协议
\i.]-k acceptance for honour 参加承兑
-YoL.`s1 acceptor 承兑人；接受人；受票人
@ !ChPl acceptor for honour 参加承兑人
;Iu _*U9) accident insurance 意外保险
^z, 3 #gK Accident Insurance Association of Hong Kong 香港意外保险公会
D:P(; accident insurance scheme 意外保险计划
N:j 7J accident year basis 意外年度基准
RQ+, 7I r accommodation 通融；贷款
0T j,TF accommodation bill 通融票据；空头票据
V"Q\7,_k. accommodation party 汇票代发人
yi7.9/;a account balance 帐户余额；帐户结余
E^8|xT'h6 account book 帐簿
D
0Xl`0"' account collected in advance 预收款项
I{Du/"r# account current book 往来帐簿
-jH|L{Iyq} account of after-acquired property 事后取得的财产报告
@@d_F<Ym[ account of defaulter 拖欠帐目
:e<jD_.X account payable 应付帐款
?Uql 30A account payee only [A/C payee only] 只可转帐；存入收款人帐户
q s 4jUm account receivable 应收帐款
8ud12^s$ account receivable report 应收帐款报表
\w9}O2lL account statement 结单；帐单；会计财务报表
B,b8\\^k| account title 帐户名称；会计科目
)~2\4t4| g accountant's report 会计师报告
wMS%/l0p1 Accountant's Report Rules 会计师报告规则
%m& 6'Rpfk accounting and auditing procedure 会计与审计程序；会计与核数程序
Ek +R Accounting Arrangements 《会计安排》
EJ:O 1 accounting basis 会计基础
CKAd\L accounting by Official Receiver 破产管理署署长呈交的帐目
/=2 aD5r Accounting Circular 《会计通告》
qqDg2,Yb accounting class 会计类别
L V}R 9f accounting date 记帐日期；会计结算日期
O 9ex=m `L accounting for money 款项核算
;m7V]h? R Accounting Officer 会计主任
s -p)^B accounting period 会计报告期；会计期
^*.[b accounting policy 会计政策；会计方针
Xh e& "rM accounting practice 会计惯例
PV68d; $:8 accounting principle 会计准则
zlMh^+rMX accounting record 会计记录
c^}G=Z1@ accounting report 会计报告
jY6GWsh:9 Accounting Services Branch [Treasury] 会计事务部〔库务署〕
*-0s
` rC Accounting Society of China 中国会计学会
B{Q}^Mcxy accounting statement 会计报表
:7e*- ' accounting system 会计制度；会计系统
2w|5SK_ accounting transaction 会计事项；帐务交易
<AgB"y@ accounting treatment 会计处理
MQ,K%_m8 accounting year 会计年度
U4 XW
Kwq accretion 增值；添加
9xA4;)36 accrual 应计项目；应累算数目
M0
z%<_ <} accrual basis 应计制；权责发生制
0/HFLz' accrual basis accounting 应计制会计；权责发生制会计
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{j`-K| accrue 应累算；应计
0%%1:W- accrued benefit 应累算利益
H Z3;2k accrued charges 应计费用
!}Xoqamm accrued cumulative preference share dividend 应累算的累积优先股股息
F
~A $7 accrued expenses 应累算费用
]B>76?2W accrued interest payable 应付利息；应计未付利息
.7Mf( 1 : accrued interest receivable 应收利息；应计未收利息
2 "&GH1 accrued right 累算权益
gIo\^ktW accruing profit 应累算的利润
; Z:[LJd accumulated fiscal reserve 累积财政储备
$J1`. Q>)4 accumulated profit 累积利润；滚存溢利
v3"6'.f;bY accumulated reserve 累积储备
=lAjQt accumulation of surplus income 累积收益盈余
1!uBzO6/$ acquired assets 既得资产
ebA95v`Vms acquisition 收购；购置；取得
IuY9Q8 acquisition cost 购置成本
nDn J}`k acquisition expenses 购置费用
h$5[ 04.Q acquisition of 100% interest 收购全部股权
XG|N$~N+ 2 acquisition of control 取得控制权
T0 K!Msz acquisition of fixed assets 购置固定资产
|r ~ u7U\ acquisition of shell “买壳”
h,c*: acquisition price 收购价
]bds~OY5 U act of God 天灾
<7P[)X_ acting partner 执事合伙人
jG>W+lq active market 买卖活跃的市场；交投畅旺的市场；旺市
'0 Cp active partner 积极参与的合伙人
*)K\&h<{ active trading 交投活跃
:M(uP e=D actual circulation 实际流通
,rMDGZm? actual cost 实际成本
_ [k
\S|iY actual expenditure 实际开支；实际支出
44KoOY_ actual income 实际入息；实际收入；实际收益
G*IP?c>= actual market 现货市场
WEwa<%Ss actual price 现货价；实际价格
a``|sn9 actual profit 实际利润
=~
Uhr6Q actual quotation 实盘；实际价位；实际报价
?^voA.Bv< actual year basis 按实际年度计算
cWAw-E5 actuals 实货
vAX ( 3 actuarial investigation 精算调查
sD3ZZcy|= actuarial principle 精算原则
y,5 qY}P+ actuarial report 精算师报告
L/"MR Q" Actuarial Society of Hong Kong 香港精算学会
? xR7Ii3 actuarial valuation 精算师估值
% ,bD|
NKp actuary 精算师
d?7?tL2 ad referendum agreement 暂定协议；有待覆核的协定
c)#P} Ai ad valorem duty 从价税；按值征税
f$dPDbZQ ad valorem duty system 从价税制
o*Qa*<n ad valorem fee 从价费
uzdPA'u ad valorem tariff 从价关税
oPi>]#X additional allowance 额外免税额
rpKZ>S|7+) additional amount for unexpired risk 未过期风险的额外款额
Uxjc&o additional assessable profit 补加应评税利润
l@);U%\pS additional assessment 补加评税
?4':~;~ additional commitment 额外承担
,4'gj0 additional commitment vote 额外承担拨款
? Ek)" l additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
Na9 1K4r# additional dependent parent allowance 供养父母额外免税额
dJR[9T_OF additional provision 额外拨款
&vrQ *jX additional stamp duty 附加印花税
$e+sqgU additional tax 补加税罚款；补加税款
[rx9gOOa& Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
'?C6P5fm adjudged bankrupt 被裁定破产
M
FIb-*wT adjudicated bankrupt 裁定破产人
~A >fB2.pM adjudication fee 裁定费；评定印花税额手续费；评估契据费
F'XQoZ* 1 adjudication of bankruptcy 裁定破产；宣告破产
=e6p v# adjudication of insolvency 裁定无力偿还债务
cUq]PC$| adjusted actual 经调整的实数；调整后的实数
zA5nr ` adjusted current assets 经调整的流动资产；调整后的流动资产
!R8%C!=a adjusted figure 经调整的数字；调整后的数额
|O(>{GH adjusted liabilities 经调整的负债；调整后的负债
: {a< ~n` adjusted loss 经调整的亏损；调整后的亏损
v +4v 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
Ze V@ X adjusted profit 经调整的利润；调整后的利润
vx9!KWy} adjusted surplus 经调整的盈余额；调整后的盈余额
OD )X7P U adjusted value 经调整的价值；调整后的价值
ox&5} &\ adjustment 调整；修订；理算〔保险〕
?TA7i b_ adjustment centre 调剂中心
^$ Y9.IH" adjustment lag 调整过程的时间差距；调整时差
& ZD@-"@ adjustment mechanism 调整机制
8xB-cE adjustment of loss 亏损调整
wlNL;W @w adjustment process 调整过程；调整程序
dWn6-es adjustment range 调整幅度
WX4sTxJK administered exchange rate 受管制汇率
TO Hz3= Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
%DSr@IX administration expenses 行政费用
k>ErD v8 administration fee 手续费；行政费
m%L!eR administration in bankruptcy 破产管理
SRfh{u administration order 遗产管理令
<);q,|eh2 administrator 管理人；遗产管理人
W^iK9|[qp administrator of the estate 遗产管理人
&%fcGNzJQ admission of debt 债项承认书
V ,KIi_Z admission of proof 接纳债权证明
<%^ /uS advance 放贷款项；垫付款项；预支款项；预付款项
QYbB\Y advance account 暂支帐目；预付款帐户
H?"M &mF advance compensation 预付补偿金
Ovt]3`U9J advance from shareholder 股东垫款
{\5(aQ)Vi5 advance pending reimbursement 预支以待日后付还
[ K? advanced economy 先进经济体系
StJb-K/_cL advancement 预付；预付财产
-`' |z+V advances warrant 垫款令
8;gi8Y advancing 贷出
4<[?qd 3v= adverse balance 逆差
;
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4r$ #- advertisement addressed to shareholders 在报章刊登的致股东通告
oB 1Qw'J
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w> 2lG3H< advice of drawing 提款通知书；汇票通知书
]y {tMC advice of payment 付款通知
3#t9pI4 Advisory Committee [Securities and Futures Commission]
IRg2\Hq 谘询委员会〔证券及期货事务监察委员会〕
# ksDU Advisory Committee on Diversification 经济多元化谘询委员会
$^Xxn.B9 affidavit 誓章；遗产申报誓章
qlcd[Y*B affidavit of no receipt 述明无收款的誓章
~DD
_n affiliate 联号；联营公司；附属公司
2mEqfy affiliated company 附属公司；联号；联营公司
C@Wzg affirmation [estate duty] 非宗教式宣誓〔遗产税〕
mW{;$@PLF" affordability 负担能力
N[
= I African Development Bank [AfDB] 非洲开发银行
JA4 Zg*7I after-acquired property 事后取得的财产
i$y=tJehi after-hours dealing 市后交易
{jD? o bs after-tax profit 税后盈利；税后利润；税后溢利
|it*w\+M agency agreement 代理协议
>Cr"q* agency expenses 代理机构的开支
+c _AAMe agency fee 代理费
s{dm,|?Jl, Agency Law 《代理法》
~k34#j:J65 agent 代理人；承销人
IGTO|sT" agent of company 公司代理人
zh) &6'S\ agent's fee 代理人费；经纪费
A'w+Lc.2 aggregate 总计；总数；总体数字
"c[> >t aggregate amount 总款额；总额
4(\1z6?D aggregate assets and liabilities 总体资产与负债
b=Nsz$[ aggregate at constant price 按固定价格计算的总体数字
!5d n7Wuj aggregate demand 总需求
oVw4M2!"K aggregate gross position 总持仓量
21OfTV-+3 aggregate limit 总限额
/K!)}f( 6 aggregate of salaries tax 合计薪俸税
#)S }z+I aggregate performance 总体表现；总体业绩
`:lcN0n aggregate supply 总体供应
TzC(YWt aggregate surplus 总盈余
,P <I<QYu aggregate total 整体总额
_ %mm aggregate value 总值；合计价值
!po,Z& aggregated basis 合计基准
Mh`^-*c? aggregated net chargeable income 合计应课税入息实额
7ZI{A*^vB aggregation 合并计算；合计；总和
#w L(<nE aggregation of incomes of husband and wife 夫妇入息合并计算
I0 Do% aggregation of property 财产的总和
p+P@I7V agio 差价；贴水
*{?2M6Z 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》
N d>zq Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
HVv m3qu4 《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》
<uIPv
Zsx Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
v
Z10R b8 《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》
)[hs#nKTh Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
!&OdbRHM 《香港政府和大韩民国政府关于相互促进和保护投资协定》
K j?)]Z4 agreement for a settlement 授产协议
]/ !*^;cY( agreement for assignment 转让协议
Q +f |.0r agreement for sale 售卖协议；买卖协议
!}c D e12 agreement for sale and purchase 买卖协议
@16y%]Q-E# agreement for the payment of interest 支付利息协议
6No.2Oo agreement for the repayment of money 还款协议
tgBA(2/Co agreement of reinsurance 再保险协议
n^QDMyC;I Agricultural Bank of China 中国农业银行
;s3@(OnjZ air passenger departure tax 飞机乘客离境税
Rb<|
<D+ Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
d '2JMdbc airport tax 机场税
>
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AB# alcohol duty 酒精税
(NUXK alienation 让与；让渡；转让
f] 1 $` alimony 生活费；赡养费
>kAJS?? All Ordinaries Index [AOI] 所有普通股指数
1%M^MT%& all risks 全险；综合险
leHKBu'd All Sales Record for Stock Market 《股票市场成交报告》
QqL?? p-S> Allied Capital Resources Limited 新联财务有限公司
~oOv/1v}, all-items index [Consumer Price Index] 总指数〔消费物价指数〕
`*CoVx~fk allocation letter 拨款信件
b5g^{bzwu allocation of fund 分配款项；预留款项
] Q^8
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W=2.0QmW allocation warrant 拨款令
IF>v
-Z allotment 分配；配股
? Zv5iI allotment notice 股份配售通知；配股通知
&/EZn xl allotment of shares 股份分配
Uj 3{c allowable 可获宽免；免税的
F4(;O7j 9 allowable business loss 可扣除的营业亏损
&[\zs&[@y allowable expenses 可扣税的支出
&>B|?d allowance 免税额；津贴；备抵；准备金
!5+9~/; allowance for debts 债项的免税额
PvUY
Q>Kw allowance for depreciation by wear and tear 耗损折旧免税额
,S(_YS^m allowance for funeral expenses 殡殓费的免税额
w}}+8mk[ allowance for inflation 为通货膨胀而预留的款项；通胀准备金
IAd ^$9 allowance for repairs and outgoings 修葺及支出方面的免税额
.*k!Zl* allowance to debtor 给债务人的津贴
;2 o{ 6 alteration of capital 资本更改
JF &$' alternate trustee 候补受托人
hW,GsJ, amalgamation 合并
\^F6)COy ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
0jp y c ambit of charges 征税范围；收费范围
]Gl_L7 u` amended valuation 经修订的估值
Zo- Au American Commodities Exchange 美国商品交易所
;Xidv9 c American Express Bank Limited 美国运通银行
d{!zJ+n American Stock Exchange 美国证券交易所
-GgV&%'a amortization 摊销
7({.kD6 amount due from banks 存放银行同业的款项
=L$RY2S" amount due from banks abroad 存放海外银行同业的款项
]H:K $nmX amount due from holding companies 控股公司欠款
i\36 s$ \ amount due from local banks 存放本港银行同业的款项
YVHDk7s amount due to banks 银行同业的存款
xT9+l1_ amount due to banks abroad 海外银行同业的存款
[t^%d 9@t amount due to holding companies 控股公司存款
\@2sI amount due to local banks 本港银行同业的存款
,38bT#p:,r amount due to outport banks 外埠银行同业的存款
/9y'UKl7[ amount for note issue 发行纸币的款额
!x:w2 amount of bond 担保契据的款额
`).;W amount of consideration 代价款额
0txSF^x amount of contribution 供款数额
lSId<v?C> amount of indebtedness 负债款额
b= Sl`&A amount of principal of the loan 贷款本金额
mR{ %f?B amount of rates chargeable 应征差饷数额
Q[O U` amount of share capital 股本额
'9wD +'c=A amount of sums assured 承保款额
s|!b: Ms` amount of variation 变动幅度
>|T?87 amount of vote 拨款数额
=7P; /EV amount payable 应付款额
;`bJgSCfo amount receivable 应收款额
MD:kfPQ Amsterdam Stock Exchange 阿姆斯特丹证券交易所
G [yN*C analysis 分析
Dc> )j s|" ancillary risk 附属风险
\v_t:
" annual account 周年帐目；周年帐目报表；年度决算；年结
,T O&KO1;& annual accounting date 年结日期
qf] OSd annual allowance 每年免税额；年积金；年度津贴；年津
`|JQ)!Agx annual balance 年度余额
OaxE3bDT annual disposable income 每年可动用收入
m4P=,=% annual estimates 周年预算
Df/f&;` annual fee 年费
Vo2frWF$ annual general meeting 周年大会
J2#=`|t" annual growth rate 年增率；每年增长率
13{"sY:PT# annual long-term supplement 长期个案每年补助金
{&(bKQ annual pensionable emolument 可供计算退休金的年薪
]O&A:Us annual report 年报
I p0@Q}^ Annual Report on the Consumer Price Index 《消费物价指数年报》
'E8dkVlI annual return 周年报表；周年申报表；每年报税表格
>Q\H1|? Annual Return Rules 《周年报表规则》
ELNA -ZKp annual review of consumer prices 每年消费物价回顾
J=]w$e ?.P annual roll-forward basis 逐年延展方式
")M.p_b[Z= annual salary 年薪
u=
+ annual statement 年度报表；年度决算表
f{z%P I[ Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
0\}j[-`pF annuitant 年金受益人
~(0Y`+gC annuity 年金
j'0*|f ^z annuity contract 年金合约
)@`w^\E_~_ annuity on human life 人寿年金
Q+ST8 antecedent debt 先前的债项
tT#Q`cB ante-dated cheque 倒填日期支票
\ Z DT=? anticipated expenditure 预期开支
yM D* >8/ anticipated net profit 预期纯利
lB\j>.c anticipated revenue 预期收入
?y45# Tk] anti-inflation measure 反通货膨胀措施
|-aj$u%~ anti-inflationary stance 反通货膨胀立场
1aMBCh<}JN apparent deficit 表面赤字
|QgXSe7 apparent financial solvency 表面偿债能力
;%z0iZmg apparent partner 表面合伙人
0Rk'sEX, application for personal assessment 个人入息课税申请书
01q7n`o#zf application of fund 资金应用
'Jl.fN application to release as liquidator and to destruct the books of accounts and documents
+[ }]a3) 申请免除清盘人职务及毁灭帐簿与文件
$ .Z2Rdlv( appointed actuary 委任精算师
{:FITF3o appointed auditor 委任核数师；委任审计师
&Y=NUDt_ appointed trustee 委任的受托人
fR[!=-6^f appointer 委任人
17Gdu[E apportioned pro rata 按比例分摊
?h3Ow`1G apportionment 分配；分摊
m<f{7]fi5 Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
d<b,LD^ apportionment formula 分摊方程式
E:E &Wv?r apportionment of estate duty 遗产税的分摊
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wX+c appraisal 估价；评估
`Zi #rr|)L appreciable growth 可观增长
o5 $K^2^g appreciable impact 显着影响
D\l.?<C appreciable increase 可观增长
_0j}(Q>|H# appreciation 增值；升值
S+>]8ZY appreciation against other currencies 相对其他货币升值
x)yf!Dv5$ appreciation of the exchange value of Hong Kong dollar 港元汇值上升
|f}NO~CA appreciation tax 增值税
&lS0"` J= appropriation 拨款；拨用；拨付
tx1jBh :e= appropriation account 拨款帐目
z|?R=;,u` Appropriation Bill 拨款法案
Po4 cb FZ appropriation-in-aid system 补助拨款办法
O`0$ pn approved assets 核准资产
x[^A 9 approved basket stock 认可一篮子证券
r;T/ approved budget 核准预算
QF;< %QF: approved charitable donation 认可慈善捐款
NU( /Yit approved charitable institution 认可慈善机构
R39R$\ approved currency 核准货币；认可货币
5) o IPHXw approved estimates 核准预算
B:r-')!0$# approved estimates of expenditure 核准开支预算
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c approved overseas insurer 核准海外保险人
;Gs**BB& approved overseas trust company 核准海外信托公司
C;)
xjZiR approved pooled investment fund 核准汇集投资基金
9iy|= approved provident fund scheme 认可公积金计划
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4g1 approved provision 核准拨款
pNJM]-D]m~ approved redeemable share 核准可赎回股份
.- Lqo=o\ approved regional stock 认可地区性证券
n1/lE) approved retirement scheme 认可退休金计划
Wkk Nyg, approved subordinated loan 核准附属贷款
1;gSf.naG arbitrage 套戥；套汇；套利
2!otVz! Mh arbitrageur 套戥者；套汇者
"> QY'r arbitrary amount 临时款项
bgK(l d` arrangement 措施；安排；协定
QPcB_wUqu arrears 欠款
>oNk(.
% arrears of pay 欠付薪酬
Z%{f[|h9} arrears of revenue 逾期未收税款；逾期未收的帐项
'> Q$5R1 articles of association 组织章程；组织细则；组织章程细则
h*9o_ Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
.>'Z9.Xnk ascertainment of profit 确定利润
9h(hx 7] "Asia Clear" “亚洲结算系统”
?BZ ][~n-Q Asia Commercial Bank Ltd. 亚洲商业银行有限公司
% Nn'p" Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
&P3 vcB Asian Development Fund [ADF] 亚洲发展基金
LI<5;oE; Asian dollar bond 亚洲美元债券
;MJ1Q Asian dollar market 亚洲美元市场
JAz;_wS(k Asian dollar rate 亚洲美元利率
-N(MEzAE Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
{LD8ie|x1` Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
KTEis!w asked price 沽盘；喊价；索价；卖方报价
ksaC[G;}: assessable income 应评税入息
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assessable loss 应评税亏损
_MEv*Q@o assessable profit 应评税利润
%S#"pKE6 R assessable value 应评税值
L>b,}w assessed profit 估定利润
"y0 A<-~ assessed value 经评估价值
9.=#4OH/ assessment 评税；评定；估价；评税单
8W>l(w9M assessment number 评税编号；估价编号
dSZ#,Ea" assessment of additional tax 补加税评税
//@=Q!MW assessment of performance 业绩评估；实绩评价
m6cW Assessor 评税主任
lp U tNy asset price bubbles 资产价格泡沫
P.B'Gh#^ asset-backed securities 具资产保证的证券
]c2| m}I{: assets accretion 资产增值
OJ 5 !+#> assets and liabilities 资产与负债
mD) O\.uA assets betterment statement 资产递增表；资产改进表
2AW{qwk7 assets lending 实物放款；有抵押贷款
q_&IZ,{Vk assets of the company passing on the death 死者去世时转移的公司资产
*~uuCLv_ assets pledged as security for liabilities 用作负债抵押的资产
{ bn#:75r assets portfolio 资产投资组合
!?*!"S-Sl assets price 资产价格
Y%l3SB,5L assets quality 资产质素
[]0~9, u assets realization 资产变现
:a@z53X@M assets refinancing arrangement 资产再集资安排
$SVGpEw assets securitization 资产证券化
)+,jal^7 assets situated outside Hong Kong 在香港以外地方的资产
" G6j UT t assets stripping 削减资产；拆卖资产
8w[ EyVHA assets value 资产值
|=T<WU1$ assignee 承让人
}z+"3A| assignment 转让；转让书；转让契
'e64%t assignment of interest 权益转让
n^02@Aw assignment of letters patent and trade mark 专利证书及商标转让
- (}1o9e\7 assignment of property 物业转让；物业转让书
tlgvBRH > assignment right 转让权
0QqzS assignor 转让人
HjS^
nYl associate 有联系的人；有关连人士；相联者；合伙人；联系人
kG$ 8E Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
=+S3S{\CK associate member 附属会员
. b oizW1+ associated body corporate 相联法人团体
o~&!M_ED associated company 相联公司；联属公司
l| em E
^ associated corporation 相联法团
H;|:r[d! Association of Chartered Certified Accountants [ACCA] [United Kingdom]
iBC>w +t14 公认会计师公会〔英国〕
=Zy!',,d,9 Association of Futures Exchange Brokers 香港期货经纪协会
><R.z( 4% Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
AuipK*&g association of underwriters 承保人组织
i?dKmRp(@y assumption of control 接管
S)@vl^3ec assurance 担保；保险；转易；转易书
>o#wP assurance of interest 权益的转易
'a^tL[rLP1 at 19XX price 按一九ＸＸ年价格计算
=Fy8rTdk6r at a discount 按赔价计算；按贴水价格计算；打折扣
]G PJ(+5 at a premium 按溢价计算；按升水价格计算
otD?J = B at call 通知付款；按通知
*yq] at constant market price 按固定市价计算
zn1Rou] 6 at constant price 按固定价格计算
~C7<a48x at cost 按成本计算
;OU>AnWr(& at current market price 按当时市价计算；按现时市价计算
;;hyjFGq% at current price 按当时价格计算；按现时价格计算
{FY[|:Cp at factor cost 按要素成本计算；按生产要素成本计算
t` ceVS at money-of-the-day price 按付款当日价格计算
"ak9 LZQ9z at or better 按指定或较佳价位〔买卖指令〕
5q kuK F at par 按面值计算；平价
lV6[d8P at sight 见票即付
0uO=wOIhH at the close 按收市盘
6oh@$.ThG at the opening 按开市盘
m<"fRT!Y attestation 见证；见证条款
RLOQ>vYY at-the-money option 平价期权
yUmsE -W attorney 受权人；受托代表人
]~S+nl yd< attornment 新拥有人承认书
tlL n attributable profit 可归属利润
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attributable share value 可归属股份价值
*3`oU\r Auckland Stock Exchange 奥克兰证券交易所
DE\bYxJ auction 拍卖
uE#,c\[ 8 auctioneer 拍卖商
g)?g7{&?>? audit 审计；核数
/:{_| P\ Audit Commission 审计署
~uR6z//% Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
n,a5LR 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〕
Evq Ai/( g audit review 帐目审查
)Q CM2 Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
!FO^:V<|5 audited account 审计帐目；经审计的帐目
#lsh N,CPm audited annual account 经审计的周年帐目
6mpg&'> audited balance sheet 经审计的资产负债表
oX lxPN3 9 auditor 核数师；核数主任；审计师
_ c
]3nzIr auditor's certificate 核数师证明书；审计师证明书
66@3$P%1p auditor's report 核数师报告；审计师报告
s7nX\:Bw: Aussie bond 澳元债券
9 me}&Fdr austerity budget 紧缩预算
1~5q :X Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
-jtC>_/ Australia All Ordinaries Index 澳洲所有普通股票指数
14n="-9 Australian Dollar [AUD] 澳元
-N8cj r4l Australian Options Market 澳大利亚期权市场
O< tnM<"( Australian Securities Commission 澳洲证券事务监察委员会
}i7U}T Australian Society of Certified Practising Accountants 澳洲执业会计师公会
G k"L%Zt) Australian Stock Exchange 澳大利亚证券交易所
v<3o[m q Austrian Schilling [ATS] 奥地利先令
Hn9F
gul& authentication 认证；鉴证
VMZ]n%XRXW authority to purchase 委托购买证；委购书
]ZKt1@4AY authorization 认可；核准；授权；授权书
o47 f authorization by direction 指示授权
^Z>B/aJq authorization by instruction 指令授权
xPDA475Cw3 authorization by warrant 令状授权
p=_XMh`; authorization of unit trust 单位信托的认可
Vx6? @R authorized agent 指定代理人
fH e0W authorized capital 法定资本
FL#g9U > authorized clerk 出市员
Ly)(_Tp@+ authorized dealer 认可交易商
ke9QT#~p!- authorized financial institution 认可财务机构
Fb|e]?w authorized fund 认可基金
:x""E5H authorized fund house 获授权的基金公司；认可基金公司
x #t u authorized institution 认可机构
V(2j*2R! authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
p 37zz4 authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
,]uX:h-EM authorized insurer 获授权保险人；获认可承保人
)0U 3w#,JQ authorized investment 特准投资项目
..]*Ao 2 authorized person 获授权人
A!ioji+{[ authorized representative 获授权代表
/ }nrF4S authorized share capital 法定股本
uqa4&2(I=j automated quotation system 自动报价系统
-4?xwz9o$7 Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
G=C5T( 自动交易系统〔香港期货交易所有限公司〕
^0 Q= #p automatic adjustment mechanism 自动调整机制
Q\27\2 automatic adjustment system 自动调整系统
C^/ -lc Automatic Clearing House 自动票据交换所
lbB.*oQ automatic exchange rates accumulation system 自动化汇率累集系统
Rct"\{V')n Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
T1(j l) automatic teller machine [ATM] 自动柜员机
&8]#RQy{f autopay 自动转帐
%[Zqr;~l available assets 可用资产
ke}Y 2sB available fiscal reserve 现存财政储备
,yk PQz O available profit 可用利润
T,W Ko B Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
MjQ[^%lfL average 平均；平均数；海损
QOT) x4 !) average basic salary 平均基本薪金
Ns.3s7& average consumer expenditure 平均消费开支；一般消费开支
(}{_]X|e average cost 平均成本
:vYt Mp average cost of land production 增辟土地平均成本
h"u<E\g average daily turnover 平均每日成交额
KbwTj*k[ average daily wage rate 平均每日工资率
kUn2RZ6$# average expenditure pattern 平均开支模式
llHc= &y# average growth rate 平均增长率
.Na&I)udX. average net fixed assets 固定资产平均净值
PG6[lHmi average of relatives 相对价格平均数
iY
^{wi~? average price 平均价格
1m>^{u average propensity to consume 平均消费倾向；一般消费倾向
|oe!P}u average propensity to save 平均储蓄倾向；一般储蓄倾向
` URSv,( average rate 平均率
8"km_[JE e average revenue 平均收入；平均收益
c$Xe.:QY average stock 平均库存；平均存货
"[jhaUAK average yearly rent 平均年租
6_R\l@a avoidance of double taxation 避免双重课税
_/,SZ-C#L4 avoidance of tax 避税
