A:
j"~"-E(79 A share Ａ股；甲类股份
9O&gR46. abatement of tax 减税；减扣免税额
R[\1Kk(Zo ABN AMRO Bank N.V. 荷兰银行
y lczM^@ above-the-line expenditure 线上项目支出；经常预算支出
Q]=/e7 above-the-line receipt 线上项目收入；经常预算收入
\='LR!_ ABSA Asia Limited 南非联合亚洲有限公司
N,XjZ2 6 absolute change 绝对数值变更
@H p%4$= absolute expenditure 实际开支
x[TLlV:{ absolute guideline figure 绝对准则数字
pJe!~eyHm absolute interest 绝对权益
S+.>{0!S" absolute order of discharge 绝对破产解除令
^`lD w absolute profit margin 绝对利润幅度
Ig!0 A }f absolute value 实值；绝对值
EMe1!) absolutely vested interest 绝对既得权益
nU{Qi;0 absorbed cost 已吸收成本；已分摊成本
}[|9vF"g.y absorption 吸收；分摊；合并
[g}#R#Y) absorption rate 吸收率；摊配率；分摊率
<ivG(a*=] ACB Finance Limited 亚洲商业财务有限公司
LyvR].p=5* acceptable form of reciprocity 合理的互惠条件
Xe&9| M acceptable rate 适当利率；适当汇率
%`s#p` Ol1 acceptance agreement 承兑协议
R%n*wGi_6b acceptance for honour 参加承兑
?QF xds acceptor 承兑人；接受人；受票人
{9 |*au(K acceptor for honour 参加承兑人
;|XX ^ accident insurance 意外保险
0# 'MR., Accident Insurance Association of Hong Kong 香港意外保险公会
fCNQUK{Gs5 accident insurance scheme 意外保险计划
e}{#VB< accident year basis 意外年度基准
*^;
MWI accommodation 通融；贷款
M {' (+a[ accommodation bill 通融票据；空头票据
e^@ZN9qQ accommodation party 汇票代发人
Bt")RG account balance 帐户余额；帐户结余
pe,y'w{ account book 帐簿
'C7R*
P account collected in advance 预收款项
aO}hE 2] account current book 往来帐簿
<L8FI78[* account of after-acquired property 事后取得的财产报告
i75\<X account of defaulter 拖欠帐目
e%ro7~ account payable 应付帐款
8dx 7@y?z account payee only [A/C payee only] 只可转帐；存入收款人帐户
gp$]0~[tO account receivable 应收帐款
0OG
3#pE account receivable report 应收帐款报表
)skpf%g account statement 结单；帐单；会计财务报表
j<
h1s% account title 帐户名称；会计科目
2K/t[.8 accountant's report 会计师报告
6`'g ${ U Accountant's Report Rules 会计师报告规则
ua=7YG accounting and auditing procedure 会计与审计程序；会计与核数程序
V!. Y M)B Accounting Arrangements 《会计安排》
sb VEA accounting basis 会计基础
I&i6-xp accounting by Official Receiver 破产管理署署长呈交的帐目
PtQ[({d3R Accounting Circular 《会计通告》
.,'4&} N} accounting class 会计类别
Sx~ mc_ekY accounting date 记帐日期；会计结算日期
hunlKIg accounting for money 款项核算
W. {+0xx Accounting Officer 会计主任
H~#$AD+H accounting period 会计报告期；会计期
U9PI#TX
&O accounting policy 会计政策；会计方针
uAnL` accounting practice 会计惯例
MaPhG<? accounting principle 会计准则
@6~m&$R/ accounting record 会计记录
; ,]4A{| accounting report 会计报告
/#{~aCOi) Accounting Services Branch [Treasury] 会计事务部〔库务署〕
qB@N|B b Accounting Society of China 中国会计学会
$;=^|I4E accounting statement 会计报表
on8$Kc accounting system 会计制度；会计系统
/oEDA^qx accounting transaction 会计事项；帐务交易
$; _{|{Yj accounting treatment 会计处理
r@i)Sluf accounting year 会计年度
0#Us * :[6 accretion 增值；添加
*uK!w(;2 accrual 应计项目；应累算数目
cr0 /.Zv) accrual basis 应计制；权责发生制
WN|_IJR~ accrual basis accounting 应计制会计；权责发生制会计
WRbdv{ 1E accrue 应累算；应计
p"6[ S accrued benefit 应累算利益
v0 \M$@N[ accrued charges 应计费用
E*T6kp^b accrued cumulative preference share dividend 应累算的累积优先股股息
9-{.W Z accrued expenses 应累算费用
| *ZM{$ accrued interest payable 应付利息；应计未付利息
v0&D D&mp accrued interest receivable 应收利息；应计未收利息
:0%[u( accrued right 累算权益
dj] O accruing profit 应累算的利润
T:%0i8 p accumulated fiscal reserve 累积财政储备
D` cy.},L accumulated profit 累积利润；滚存溢利
5IzCQqOPgX accumulated reserve 累积储备
8f~*T accumulation of surplus income 累积收益盈余
!W&|kvT^ acquired assets 既得资产
U74L:&y LI acquisition 收购；购置；取得
=C(BZ+-^ acquisition cost 购置成本
]YZ_kc^(V; acquisition expenses 购置费用
F&7Z( acquisition of 100% interest 收购全部股权
J<"Z6 '0v acquisition of control 取得控制权
&a\w+ acquisition of fixed assets 购置固定资产
&'/PEOu&}G acquisition of shell “买壳”
3zfiegY@wm acquisition price 收购价
~3Qa-s;g act of God 天灾
leSBR,C acting partner 执事合伙人
/'VuMMJ2 active market 买卖活跃的市场；交投畅旺的市场；旺市
1bw$$QXC_ active partner 积极参与的合伙人
=kq<J-:#R active trading 交投活跃
beY GP actual circulation 实际流通
wS$ 'gKA6 actual cost 实际成本
{Eo Z }I actual expenditure 实际开支；实际支出
V$$9Rh actual income 实际入息；实际收入；实际收益
.3XSF$; actual market 现货市场
pox; NdX7 actual price 现货价；实际价格
]I/* J^ actual profit 实际利润
u@Ni *)p` actual quotation 实盘；实际价位；实际报价
1:DA{ejS actual year basis 按实际年度计算
4Rp[>}L actuals 实货
}(na)B{m actuarial investigation 精算调查
B\=T_'E& actuarial principle 精算原则
eln$,zK/b actuarial report 精算师报告
[<^ '}-SJ Actuarial Society of Hong Kong 香港精算学会
) .V,zmI actuarial valuation 精算师估值
?a, `{1m0\ actuary 精算师
?)Gb= ad referendum agreement 暂定协议；有待覆核的协定
Om7 '_} ad valorem duty 从价税；按值征税
E\Iz:ES^ ad valorem duty system 从价税制
1"<{_&d1 ad valorem fee 从价费
meap ;p ad valorem tariff 从价关税
S n~P1C additional allowance 额外免税额
9zBt
a additional amount for unexpired risk 未过期风险的额外款额
g[ @Q iy additional assessable profit 补加应评税利润
D 7thLqA additional assessment 补加评税
$_a/!)b P additional commitment 额外承担
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b additional commitment vote 额外承担拨款
\:JY[s/ additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
" K|':3n| additional dependent parent allowance 供养父母额外免税额
)g-0b@z!n additional provision 额外拨款
voP #}fD additional stamp duty 附加印花税
Kp;<z< additional tax 补加税罚款；补加税款
ND e FY Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
nhm#_3!6A adjudged bankrupt 被裁定破产
fpzEh}:H\ adjudicated bankrupt 裁定破产人
(Y PG4:[ adjudication fee 裁定费；评定印花税额手续费；评估契据费
4eaH.&& adjudication of bankruptcy 裁定破产；宣告破产
3s*mq@~1X adjudication of insolvency 裁定无力偿还债务
`'(@"-L:7 adjusted actual 经调整的实数；调整后的实数
La7}zXx adjusted current assets 经调整的流动资产；调整后的流动资产
BT -Y9j adjusted figure 经调整的数字；调整后的数额
t B}W
)Eb adjusted liabilities 经调整的负债；调整后的负债
Ms%C:KG adjusted loss 经调整的亏损；调整后的亏损
%f&Bt,xEo 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
^s=F<_{ adjusted profit 经调整的利润；调整后的利润
yRhD< * adjusted surplus 经调整的盈余额；调整后的盈余额
5ry[Lgg adjusted value 经调整的价值；调整后的价值
Z\1`(Pq7` adjustment 调整；修订；理算〔保险〕
c~\ ^C_ adjustment centre 调剂中心
[>Zg6q| adjustment lag 调整过程的时间差距；调整时差
$['`H)z adjustment mechanism 调整机制
QS,_= <
( adjustment of loss 亏损调整
\D%n8O adjustment process 调整过程；调整程序
&MrG ,/ adjustment range 调整幅度
PUd/|Rc/} administered exchange rate 受管制汇率
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VUrg;> Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
5! 6iAS+I administration expenses 行政费用
_|{pO7x]oG administration fee 手续费；行政费
!D
'A administration in bankruptcy 破产管理
S->S p administration order 遗产管理令
sv\=/F@n administrator 管理人；遗产管理人
,>pv>)u{ administrator of the estate 遗产管理人
ypA 9WF admission of debt 债项承认书
WUx2CK2N admission of proof 接纳债权证明
yaI jXv advance 放贷款项；垫付款项；预支款项；预付款项
--`W1!jI@ advance account 暂支帐目；预付款帐户
q}"HxMJ advance compensation 预付补偿金
$nf
% <Q advance from shareholder 股东垫款
BMU#pK;P] advance pending reimbursement 预支以待日后付还
KWw?W1H advanced economy 先进经济体系
z5f3T D6, advancement 预付；预付财产
; ?,'jI*1 advances warrant 垫款令
rO,n~|YJ advancing 贷出
7B)@ aUj$ adverse balance 逆差
X5Y. o& adverse exchange 逆汇
b%j4W)Z advertisement addressed to shareholders 在报章刊登的致股东通告
uy=<n5`oNG advice for collection 托收通知书
#D+.z)iZn advice of drawing 提款通知书；汇票通知书
?/A ql_?3 advice of payment 付款通知
4`"Q!T_' Advisory Committee [Securities and Futures Commission]
$*9:a3>zny 谘询委员会〔证券及期货事务监察委员会〕
/hGu42YG Advisory Committee on Diversification 经济多元化谘询委员会
1Zp^X:( affidavit 誓章；遗产申报誓章
`| [UF^9 affidavit of no receipt 述明无收款的誓章
HN&]`cr; affiliate 联号；联营公司；附属公司
o107. s affiliated company 附属公司；联号；联营公司
o|VM{ 5 affirmation [estate duty] 非宗教式宣誓〔遗产税〕
$fW8S8 affordability 负担能力
g*%o%Lv African Development Bank [AfDB] 非洲开发银行
QP6a,^]; after-acquired property 事后取得的财产
#t ">tL after-hours dealing 市后交易
)Z`OkkabnD after-tax profit 税后盈利；税后利润；税后溢利
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<$ nMqUu0 agency expenses 代理机构的开支
OF( tCK agency fee 代理费
KZ/2W9r_, Agency Law 《代理法》
Y;sN UX agent 代理人；承销人
,fs>+ ]UY3 agent of company 公司代理人
\mwxV!!b$ agent's fee 代理人费；经纪费
!h* F58 aggregate 总计；总数；总体数字
wA%,_s /U aggregate amount 总款额；总额
dM5N1$1, aggregate assets and liabilities 总体资产与负债
pA5X<)~
aggregate at constant price 按固定价格计算的总体数字
jpfFJon)w aggregate demand 总需求
8{-bG8L> 5 aggregate gross position 总持仓量
B o[aiT aggregate limit 总限额
G4f%=Z aggregate of salaries tax 合计薪俸税
`]l[p+DO aggregate performance 总体表现；总体业绩
{/qq *0wa aggregate supply 总体供应
9q<?xO aggregate surplus 总盈余
pH.&OW% aggregate total 整体总额
I}/-zyx>= aggregate value 总值；合计价值
Zu^J X/um aggregated basis 合计基准
EMS$?"K aggregated net chargeable income 合计应课税入息实额
Y &*nj`n aggregation 合并计算；合计；总和
` H|#l\ aggregation of incomes of husband and wife 夫妇入息合并计算
[PU0!W; aggregation of property 财产的总和
!~f!O"n)3r agio 差价；贴水
#_fL[j& 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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Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
=Wl}Pgo! 《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》
|?uUw$oh Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
X>rv{@K bL 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
K1fnHpK Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
-Wl79lE 《香港政府和大韩民国政府关于相互促进和保护投资协定》
KrD?Z2x agreement for a settlement 授产协议
(wEaw|Z x agreement for assignment 转让协议
G~\=:d=^,` agreement for sale 售卖协议；买卖协议
(fnp\j3w agreement for sale and purchase 买卖协议
f.u+({"ql agreement for the payment of interest 支付利息协议
^ Hv4t agreement for the repayment of money 还款协议
m[?gN&%nc agreement of reinsurance 再保险协议
Vg?
1&8> Agricultural Bank of China 中国农业银行
8Jf4" ; air passenger departure tax 飞机乘客离境税
-$kA WP8P4 Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
_WHGd&u airport tax 机场税
g h&,U` alcohol duty 酒精税
#j${R ={ alienation 让与；让渡；转让
C?VNkBJ>\ alimony 生活费；赡养费
d} ]jw4 All Ordinaries Index [AOI] 所有普通股指数
Qw/H7fvh& all risks 全险；综合险
Q2 !vO4!<N All Sales Record for Stock Market 《股票市场成交报告》
>[gN QJ6 Allied Capital Resources Limited 新联财务有限公司
gLPgh%B4 all-items index [Consumer Price Index] 总指数〔消费物价指数〕
s4{ >7`N2 allocation letter 拨款信件
+,ojlTVlt allocation of fund 分配款项；预留款项
vBjrI*0 allocation of profit 利润分配；溢利分配
2t" &> 1 allocation warrant 拨款令
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allotment 分配；配股
%$SO 9PY allotment notice 股份配售通知；配股通知
[NIaWI,> allotment of shares 股份分配
i;}m IsNBY allowable 可获宽免；免税的
+`~6Weay allowable business loss 可扣除的营业亏损
y8=H+ Y allowable expenses 可扣税的支出
A<s9c=d6 allowance 免税额；津贴；备抵；准备金
qCgoB 0 allowance for debts 债项的免税额
SpX6PwM allowance for depreciation by wear and tear 耗损折旧免税额
'#@tovr allowance for funeral expenses 殡殓费的免税额
qFY M2 allowance for inflation 为通货膨胀而预留的款项；通胀准备金
ju?D=n@i allowance for repairs and outgoings 修葺及支出方面的免税额
G^/8lIj allowance to debtor 给债务人的津贴
Mi&jl_& alteration of capital 资本更改
TbA=bkj[4 alternate trustee 候补受托人
\ POQeZ amalgamation 合并
X=i",5; ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
]B r 6!U4~ ambit of charges 征税范围；收费范围
g\lEdxm6Sj amended valuation 经修订的估值
vmK`QPu 2 American Commodities Exchange 美国商品交易所
$[DSe~ American Express Bank Limited 美国运通银行
l^%W/b> ?b American Stock Exchange 美国证券交易所
K';x2ffj amortization 摊销
:f5"w+ amount due from banks 存放银行同业的款项
eww/tG a amount due from banks abroad 存放海外银行同业的款项
"Z*u2_ H amount due from holding companies 控股公司欠款
/p_#8}Uh amount due from local banks 存放本港银行同业的款项
E*X-f" amount due to banks 银行同业的存款
U/3 <p8 amount due to banks abroad 海外银行同业的存款
w [7vxQ!- amount due to holding companies 控股公司存款
"s5[ w+,R amount due to local banks 本港银行同业的存款
zsuXN * amount due to outport banks 外埠银行同业的存款
wW+@3bPl amount for note issue 发行纸币的款额
$ z 5 amount of bond 担保契据的款额
eJwHe G amount of consideration 代价款额
jQrw ^6C amount of contribution 供款数额
YPNG9^ Y amount of indebtedness 负债款额
IG=# 2 /$ amount of principal of the loan 贷款本金额
|#?:KvU97E amount of rates chargeable 应征差饷数额
#J09Eka;J amount of share capital 股本额
U[t/40W}P amount of sums assured 承保款额
p? L*vcU amount of variation 变动幅度
k]9v${Ke amount of vote 拨款数额
.-HwT3 amount payable 应付款额
- Hi RXB amount receivable 应收款额
#[.aj2 Amsterdam Stock Exchange 阿姆斯特丹证券交易所
| )M>;q analysis 分析
o6T'U#7P ancillary risk 附属风险
C6{\^kG^j2 annual account 周年帐目；周年帐目报表；年度决算；年结
5>u,Qh annual accounting date 年结日期
#9ZHt5T=$ annual allowance 每年免税额；年积金；年度津贴；年津
x|lX1Mh$ annual balance 年度余额
}*9mNE annual disposable income 每年可动用收入
!{%BfZX<& annual estimates 周年预算
dNfME*"yN annual fee 年费
> s|zr S) annual general meeting 周年大会
kx31g,cf]w annual growth rate 年增率；每年增长率
'sT7t&v~ annual long-term supplement 长期个案每年补助金
EwKFT
FL annual pensionable emolument 可供计算退休金的年薪
;"Q.c#pA$g annual report 年报
oK#UEn Annual Report on the Consumer Price Index 《消费物价指数年报》
%29l Dd(< annual return 周年报表；周年申报表；每年报税表格
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EB[K2[9 Annual Return Rules 《周年报表规则》
!)$e+o^W annual review of consumer prices 每年消费物价回顾
@\s*f7 annual roll-forward basis 逐年延展方式
G24 Ov&H annual salary 年薪
7/b\NLeJ' annual statement 年度报表；年度决算表
FH7h ?!|t 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
ee\QK,Q V annuitant 年金受益人
#$0*Gd-N annuity 年金
-"~XI~a@Wo annuity contract 年金合约
{7Q)2N C annuity on human life 人寿年金
b:t|9 FE% antecedent debt 先前的债项
tqXr6+!Q ante-dated cheque 倒填日期支票
fo bnK~2 anticipated expenditure 预期开支
@Tz}y" VG anticipated net profit 预期纯利
%v)O!HC} anticipated revenue 预期收入
h 1REL^!c anti-inflation measure 反通货膨胀措施
-fCR^`UOS anti-inflationary stance 反通货膨胀立场
^e\H V4s apparent deficit 表面赤字
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o`ep{ <t apparent financial solvency 表面偿债能力
g`\ 5!R1 apparent partner 表面合伙人
`b?o%5V2x application for personal assessment 个人入息课税申请书
R;3n L[{U application of fund 资金应用
^bG91"0A application to release as liquidator and to destruct the books of accounts and documents
!@3"vd{^ 申请免除清盘人职务及毁灭帐簿与文件
5-?*Boi>i appointed actuary 委任精算师
My<.^~ appointed auditor 委任核数师；委任审计师
,y}@I" appointed trustee 委任的受托人
^ZPynduR appointer 委任人
{U"=}j( apportioned pro rata 按比例分摊
d`9ofw~3= apportionment 分配；分摊
!hWS%m@ Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
yB2 }[ 1 apportionment formula 分摊方程式
o'J^kd` apportionment of estate duty 遗产税的分摊
*!m(oP appraisal 估价；评估
u1; sH{YK> appreciable growth 可观增长
JpE7"Z"~MS appreciable impact 显着影响
hAU@}"=G appreciable increase 可观增长
Ym|%ka appreciation 增值；升值
qN\? c W' appreciation against other currencies 相对其他货币升值
tg6iHFa appreciation of the exchange value of Hong Kong dollar 港元汇值上升
/l>!7 appreciation tax 增值税
9oQ$w?=#$ appropriation 拨款；拨用；拨付
PT39VI
= appropriation account 拨款帐目
)0?u_Z]w9 Appropriation Bill 拨款法案
>0E3Em<(}l appropriation-in-aid system 补助拨款办法
_|VF^\i approved assets 核准资产
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a{x.2/o} approved basket stock 认可一篮子证券
g1v=a approved budget 核准预算
$|m'~AmI approved charitable donation 认可慈善捐款
u5N&W n{ approved charitable institution 认可慈善机构
pc2;2 ^U_ approved currency 核准货币；认可货币
Dgc}T8R approved estimates 核准预算
q1pB~eg5 approved estimates of expenditure 核准开支预算
\c4D|7\= approved overseas insurer 核准海外保险人
7Fzj&!>ti approved overseas trust company 核准海外信托公司
\=uD)9 V approved pooled investment fund 核准汇集投资基金
.H
9 r_ approved provident fund scheme 认可公积金计划
zS*vKyye> approved provision 核准拨款
#Q` TH< approved redeemable share 核准可赎回股份
+vt?3i\^. approved regional stock 认可地区性证券
{H3B1*Dk approved retirement scheme 认可退休金计划
i F \H approved subordinated loan 核准附属贷款
`z$=J"%? y arbitrage 套戥；套汇；套利
)~-r&Q5d arbitrageur 套戥者；套汇者
8_/, `}9
arbitrary amount 临时款项
unc8 WXW arrangement 措施；安排；协定
L<k(stx~ arrears 欠款
Q6;b ORN arrears of pay 欠付薪酬
=$Sv KzN arrears of revenue 逾期未收税款；逾期未收的帐项
V 5D 8z articles of association 组织章程；组织细则；组织章程细则
QjOY1Xze Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
sB8v: ascertainment of profit 确定利润
MO@XbPZB "Asia Clear" “亚洲结算系统”
{Y|?~h a# Asia Commercial Bank Ltd. 亚洲商业银行有限公司
,!dVhG# Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
3b[.s9Q Asian Development Fund [ADF] 亚洲发展基金
K_F"j!0 Asian dollar bond 亚洲美元债券
GIhX2EvAS Asian dollar market 亚洲美元市场
5Nl?Km~ Asian dollar rate 亚洲美元利率
<w3_EO Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
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<H]s) Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
lYT_Y.%I asked price 沽盘；喊价；索价；卖方报价
MY'T%_i d assessable income 应评税入息
B ?l 0u assessable loss 应评税亏损
I%l2_hs0V assessable profit 应评税利润
x>tsI}C assessable value 应评税值
@% jY assessed profit 估定利润
c 5 `74g assessed value 经评估价值
U".5x~UC assessment 评税；评定；估价；评税单
upnX7as assessment number 评税编号；估价编号
9[R+m3V/` assessment of additional tax 补加税评税
+GncQs
y assessment of performance 业绩评估；实绩评价
p
z\8Bp}yo Assessor 评税主任
Q^*4FH!W asset price bubbles 资产价格泡沫
Irui{%T asset-backed securities 具资产保证的证券
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v\n assets accretion 资产增值
p<+Y;,+ assets and liabilities 资产与负债
!P3y+;S assets betterment statement 资产递增表；资产改进表
sQ.t3a3m assets lending 实物放款；有抵押贷款
57KrDxE} assets of the company passing on the death 死者去世时转移的公司资产
}W0 _eQ assets pledged as security for liabilities 用作负债抵押的资产
NMS+' GRW assets portfolio 资产投资组合
YC(X=
D assets price 资产价格
w xJoWbn assets quality 资产质素
<99/7># assets realization 资产变现
k$GtzjN assets refinancing arrangement 资产再集资安排
2~R%_r+< assets securitization 资产证券化
5Q\ hd*+g assets situated outside Hong Kong 在香港以外地方的资产
( TU/EU5 assets stripping 削减资产；拆卖资产
3L36
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!v8](UI8- assignee 承让人
qu&p)*M5 assignment 转让；转让书；转让契
$] rC-K:Z assignment of interest 权益转让
NQA2usb assignment of letters patent and trade mark 专利证书及商标转让
=]S,p7* 7 assignment of property 物业转让；物业转让书
B(f_~ ] assignment right 转让权
+j %y#_~ assignor 转让人
kbo9nY1k
g associate 有联系的人；有关连人士；相联者；合伙人；联系人
&?}A/(# Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
~C>clkZ associate member 附属会员
rv`GOta* associated body corporate 相联法人团体
1 @i/N associated company 相联公司；联属公司
Nt\0) &b associated corporation 相联法团
"'C5B>qO Association of Chartered Certified Accountants [ACCA] [United Kingdom]
9h/Hy aN 公认会计师公会〔英国〕
.>Qa3,v5 Association of Futures Exchange Brokers 香港期货经纪协会
3m$ck$ Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
axOEL:-|Bu association of underwriters 承保人组织
Y<V$3h assumption of control 接管
t37<<5A assurance 担保；保险；转易；转易书
N<b~,[yCd> assurance of interest 权益的转易
&8I }q]'k at 19XX price 按一九ＸＸ年价格计算
SLRF\mh!L at a discount 按赔价计算；按贴水价格计算；打折扣
+c M~| at a premium 按溢价计算；按升水价格计算
h^
K]ASj at call 通知付款；按通知
= WHI/|& at constant market price 按固定市价计算
f [
KI
T at constant price 按固定价格计算
o/ 7[
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{$#88Qa\- at current market price 按当时市价计算；按现时市价计算
=K_&@|f+B at current price 按当时价格计算；按现时价格计算
[] el4.J, at factor cost 按要素成本计算；按生产要素成本计算
lF
t^dl^ at money-of-the-day price 按付款当日价格计算
?C- ju8]| at or better 按指定或较佳价位〔买卖指令〕
U1(cBY at par 按面值计算；平价
v!$:t<-5N at sight 见票即付
mT #A?C2 at the close 按收市盘
o+.ySSBl+ at the opening 按开市盘
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attestation 见证；见证条款
pXvys] @ at-the-money option 平价期权
n SRNd
A attorney 受权人；受托代表人
|o+*Iy) attornment 新拥有人承认书
b
0 qA attributable profit 可归属利润
2j#Dwa(lZQ attributable share value 可归属股份价值
@AM11 v\: Auckland Stock Exchange 奥克兰证券交易所
OL%}C*Zq auction 拍卖
O8cZl1C3 auctioneer 拍卖商
D)Ep!`Q
audit 审计；核数
)U7fPKQ Audit Commission 审计署
1wm` a Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
^!x! F 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
8]oolA:^4s audit review 帐目审查
"0,FB4L[U5 Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
?rA3<j audited account 审计帐目；经审计的帐目
Eg8b|!-')8 audited annual account 经审计的周年帐目
q6 ny2;/r audited balance sheet 经审计的资产负债表
Zd88+GS,# auditor 核数师；核数主任；审计师
d3Y;BxEz auditor's certificate 核数师证明书；审计师证明书
qWx{eRp d auditor's report 核数师报告；审计师报告
.6C 6ZUB; Aussie bond 澳元债券
_ ]- 4UA- austerity budget 紧缩预算
I9Uj3cL\ Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
G&@d J &B Australia All Ordinaries Index 澳洲所有普通股票指数
QBG jH^kL Australian Dollar [AUD] 澳元
I ~^Xw7 Australian Options Market 澳大利亚期权市场
!XM<`H/ Australian Securities Commission 澳洲证券事务监察委员会
uE<8L(*B Australian Society of Certified Practising Accountants 澳洲执业会计师公会
\XYidj Australian Stock Exchange 澳大利亚证券交易所
)2#&l Austrian Schilling [ATS] 奥地利先令
"LJV} L authentication 认证；鉴证
IsSh Ai authority to purchase 委托购买证；委购书
W#E(?M[r authorization 认可；核准；授权；授权书
h"/'H)G7_& authorization by direction 指示授权
2W`WOBz authorization by instruction 指令授权
hlZ{bO 'f authorization by warrant 令状授权
3%Eu$|B authorization of unit trust 单位信托的认可
:U *8S\$ authorized agent 指定代理人
n#}~/\P6 authorized capital 法定资本
~( 0bqt3c authorized clerk 出市员
4w#2m>. authorized dealer 认可交易商
sp
MYn&p authorized financial institution 认可财务机构
ij! ], authorized fund 认可基金
TLp2a<Iy authorized fund house 获授权的基金公司；认可基金公司
a
DXaQ authorized institution 认可机构
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authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
y:^o ._ authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
/]_|uN)Q authorized insurer 获授权保险人；获认可承保人
j"hEs(t authorized investment 特准投资项目
S3i p?9 authorized person 获授权人
D~BL T xq authorized representative 获授权代表
g4W/T authorized share capital 法定股本
H(tC4'tA automated quotation system 自动报价系统
D[?;+g/ Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
lM}-'8tt? 自动交易系统〔香港期货交易所有限公司〕
nlI3|5 automatic adjustment mechanism 自动调整机制
=.&8ghJ*M automatic adjustment system 自动调整系统
7(uz*~Z?`0 Automatic Clearing House 自动票据交换所
3;VH'hh_ automatic exchange rates accumulation system 自动化汇率累集系统
# ACT&J Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
_p5#`-%mM automatic teller machine [ATM] 自动柜员机
%8h=_(X\7 autopay 自动转帐
!LM`2|3$ available assets 可用资产
'S9o!hb'@ available fiscal reserve 现存财政储备
}(
CYok available profit 可用利润
KvEv0L<ky Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
P+ CdqOL average 平均；平均数；海损
E : dN) average basic salary 平均基本薪金
0ju-l = w average consumer expenditure 平均消费开支；一般消费开支
le b/ D>y average cost 平均成本
=}kISh average cost of land production 增辟土地平均成本
cTzR<Yr average daily turnover 平均每日成交额
uR{ )%udu average daily wage rate 平均每日工资率
9jY+0h*uP average expenditure pattern 平均开支模式
M2p|&Z% average growth rate 平均增长率
`B 4Ilh"d average net fixed assets 固定资产平均净值
0%%U7GFB5 average of relatives 相对价格平均数
pe0ax- Zv average price 平均价格
ZS4dW_*[ average propensity to consume 平均消费倾向；一般消费倾向
Q~qM;l\i average propensity to save 平均储蓄倾向；一般储蓄倾向
^|p D(v average rate 平均率
wK 7w[Xt average revenue 平均收入；平均收益
+6$+] u] average stock 平均库存；平均存货
G4*&9Wo average yearly rent 平均年租
i%.k{M Y avoidance of double taxation 避免双重课税
_u^3u zu avoidance of tax 避税
