A:
o+ r?N5 A share Ａ股；甲类股份
[2"a~o\ abatement of tax 减税；减扣免税额
An{`'U(l ABN AMRO Bank N.V. 荷兰银行
p HXslmrD above-the-line expenditure 线上项目支出；经常预算支出
BRLrD/8Le above-the-line receipt 线上项目收入；经常预算收入
cQ} ,q+GR~ ABSA Asia Limited 南非联合亚洲有限公司
kl,I.2- absolute change 绝对数值变更
IQAV`~_G absolute expenditure 实际开支
;`p+Vs8C absolute guideline figure 绝对准则数字
5B< em absolute interest 绝对权益
T@ (MSgp9 absolute order of discharge 绝对破产解除令
wM9HZraB< absolute profit margin 绝对利润幅度
;'~U5 Po8 absolute value 实值；绝对值
O/ Ub{=g absolutely vested interest 绝对既得权益
G:7HL5u absorbed cost 已吸收成本；已分摊成本
d"`/P?n x absorption 吸收；分摊；合并
?Z 9C}t] absorption rate 吸收率；摊配率；分摊率
_bRd2k, ACB Finance Limited 亚洲商业财务有限公司
DO`
K_B acceptable form of reciprocity 合理的互惠条件
^K.
d|z acceptable rate 适当利率；适当汇率
XHKiz2Pc1 acceptance agreement 承兑协议
[#hpWNez(> acceptance for honour 参加承兑
0}tf*M+a acceptor 承兑人；接受人；受票人
2.)xWCG acceptor for honour 参加承兑人
c5C 2xE}T accident insurance 意外保险
094~ s Accident Insurance Association of Hong Kong 香港意外保险公会
WT; 4J<O/ accident insurance scheme 意外保险计划
.0+= #G> accident year basis 意外年度基准
:Aj8u\3!@ accommodation 通融；贷款
GrPKJ~{6 accommodation bill 通融票据；空头票据
ieo Naq accommodation party 汇票代发人
lQ(I/[qVd account balance 帐户余额；帐户结余
-5B>2K F account book 帐簿
(c AWT, account collected in advance 预收款项
50kjX} account current book 往来帐簿
gT8Q:8f: account of after-acquired property 事后取得的财产报告
z=%&?V account of defaulter 拖欠帐目
:59fb" ^$ account payable 应付帐款
?&A)%6` ~ account payee only [A/C payee only] 只可转帐；存入收款人帐户
Lu?MRF
f account receivable 应收帐款
G%5bQ |O account receivable report 应收帐款报表
$23*:)&J4 account statement 结单；帐单；会计财务报表
W} jel}: account title 帐户名称；会计科目
PIOG| E accountant's report 会计师报告
%EV\nwn6 Accountant's Report Rules 会计师报告规则
\vwsRT 1 accounting and auditing procedure 会计与审计程序；会计与核数程序
5^lF ksZ Accounting Arrangements 《会计安排》
t~_vzG accounting basis 会计基础
ggn C #$ accounting by Official Receiver 破产管理署署长呈交的帐目
>1uo5,wrF Accounting Circular 《会计通告》
9bu}@#4* accounting class 会计类别
-7- r~zmr accounting date 记帐日期；会计结算日期
^#i3JMq accounting for money 款项核算
9lXjB_wG> Accounting Officer 会计主任
} V * accounting period 会计报告期；会计期
\"k[y+O],4 accounting policy 会计政策；会计方针
I
"Qf};n accounting practice 会计惯例
|p _\pa1&
accounting principle 会计准则
^V6cx2M accounting record 会计记录
7 6 nrDE accounting report 会计报告
\EI<1B Accounting Services Branch [Treasury] 会计事务部〔库务署〕
J34/rL/s Accounting Society of China 中国会计学会
3QS A| accounting statement 会计报表
,jH<i.2R accounting system 会计制度；会计系统
3T1t !q4/5 accounting transaction 会计事项；帐务交易
m{#?fR=9 accounting treatment 会计处理
;|yd}q=p accounting year 会计年度
X;:qnnO accretion 增值；添加
:)JIKP%$\) accrual 应计项目；应累算数目
2:[
- accrual basis 应计制；权责发生制
J:D{5sE<| accrual basis accounting 应计制会计；权责发生制会计
[7Fx #o=da accrue 应累算；应计
r{Lr Q accrued benefit 应累算利益
} `fFzb accrued charges 应计费用
96 ydcJY0' accrued cumulative preference share dividend 应累算的累积优先股股息
@~p;.=1]F accrued expenses 应累算费用
y-#{v.|L accrued interest payable 应付利息；应计未付利息
k ]>1@t accrued interest receivable 应收利息；应计未收利息
WzinEo{ f accrued right 累算权益
1F|e/h%^ accruing profit 应累算的利润
dlv1liSXL5 accumulated fiscal reserve 累积财政储备
&,*G}6wa;& accumulated profit 累积利润；滚存溢利
Q+<{2oVz accumulated reserve 累积储备
FT'2 J accumulation of surplus income 累积收益盈余
Y9<N#h# acquired assets 既得资产
-ElK=q acquisition 收购；购置；取得
{ 4]sJT acquisition cost 购置成本
v[l={am{/ acquisition expenses 购置费用
m eF.`fh acquisition of 100% interest 收购全部股权
,]Gi942 acquisition of control 取得控制权
} ;{Qx acquisition of fixed assets 购置固定资产
CU`yi.)T{ acquisition of shell “买壳”
]9 A@iA acquisition price 收购价
SH ow~wxw act of God 天灾
vQH 6CB" acting partner 执事合伙人
C\`*_t active market 买卖活跃的市场；交投畅旺的市场；旺市
VsU*yG a active partner 积极参与的合伙人
o|en"?4 active trading 交投活跃
/E %^s3S. actual circulation 实际流通
g$/C-j4A[ actual cost 实际成本
Yq~$p Vgf actual expenditure 实际开支；实际支出
Qxb%P<`u actual income 实际入息；实际收入；实际收益
f[ 'uka.U actual market 现货市场
`/"*_AKAI actual price 现货价；实际价格
57|RE5]|! actual profit 实际利润
1ze\ U> actual quotation 实盘；实际价位；实际报价
@LyCP 4 actual year basis 按实际年度计算
BT *z^Z H actuals 实货
WY& [%r actuarial investigation 精算调查
V|\dnVQ'-% actuarial principle 精算原则
Zb Ag^2 actuarial report 精算师报告
(/i? Fd Actuarial Society of Hong Kong 香港精算学会
?+P D?c7 actuarial valuation 精算师估值
0PP5qeqN2n actuary 精算师
~fF_]UVq3 ad referendum agreement 暂定协议；有待覆核的协定
c3__=$)'kP ad valorem duty 从价税；按值征税
zk++#rB ad valorem duty system 从价税制
GbB :K2 ad valorem fee 从价费
zNo>V8 B( ad valorem tariff 从价关税
1CmjEAv%/ additional allowance 额外免税额
)JsmzGC0 additional amount for unexpired risk 未过期风险的额外款额
"/k TEp additional assessable profit 补加应评税利润
w}rsboU additional assessment 补加评税
E+"m @63 additional commitment 额外承担
QKHAN{hJ additional commitment vote 额外承担拨款
1F,>siuh , additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
FW@(MIH additional dependent parent allowance 供养父母额外免税额
Lk8[fFa 4 additional provision 额外拨款
w7E7r?)Wl| additional stamp duty 附加印花税
+tCNJ<S@l$ additional tax 补加税罚款；补加税款
OD8{
/7 Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
1@Gmz h
adjudged bankrupt 被裁定破产
o"gt WAGH adjudicated bankrupt 裁定破产人
Dg=!d)\ adjudication fee 裁定费；评定印花税额手续费；评估契据费
u*6Y>_iA adjudication of bankruptcy 裁定破产；宣告破产
umuE5MKY< adjudication of insolvency 裁定无力偿还债务
$! R]! s adjusted actual 经调整的实数；调整后的实数
%AJTU3=0 adjusted current assets 经调整的流动资产；调整后的流动资产
\- f^C}m adjusted figure 经调整的数字；调整后的数额
`JAM]qB" adjusted liabilities 经调整的负债；调整后的负债
X/qLg+X adjusted loss 经调整的亏损；调整后的亏损
Tg jM@ir adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
y# iQ adjusted profit 经调整的利润；调整后的利润
uGz>AW8a3 adjusted surplus 经调整的盈余额；调整后的盈余额
vuoD~ =z adjusted value 经调整的价值；调整后的价值
.| g|X8X adjustment 调整；修订；理算〔保险〕
s&)>gE\ adjustment centre 调剂中心
i_{b *o_an adjustment lag 调整过程的时间差距；调整时差
j3 Ps<< eA adjustment mechanism 调整机制
E[a|.lnV adjustment of loss 亏损调整
igO,Ge8} adjustment process 调整过程；调整程序
Qq{>]5<
adjustment range 调整幅度
%] #XI r administered exchange rate 受管制汇率
SL$ bV2T Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
H"vkp~u]I administration expenses 行政费用
:vXlni7N[M administration fee 手续费；行政费
cCB YM administration in bankruptcy 破产管理
[))TL administration order 遗产管理令
Ad)::9K?J administrator 管理人；遗产管理人
;7*R ;/ administrator of the estate 遗产管理人
X:kr$ admission of debt 债项承认书
&|YJ? }, admission of proof 接纳债权证明
|kc#=b@l advance 放贷款项；垫付款项；预支款项；预付款项
sNH xU I advance account 暂支帐目；预付款帐户
x_oiPu.V advance compensation 预付补偿金
?B['8ju advance from shareholder 股东垫款
lN~V1(1B advance pending reimbursement 预支以待日后付还
$'%.w|MJp advanced economy 先进经济体系
7GDr H/yK advancement 预付；预付财产
jnIf (a advances warrant 垫款令
%f1>cO9[ advancing 贷出
.H# <yPty adverse balance 逆差
UAEu.AT adverse exchange 逆汇
UlQS]f~ advertisement addressed to shareholders 在报章刊登的致股东通告
tDQuimYu7 advice for collection 托收通知书
]9PQKC2& advice of drawing 提款通知书；汇票通知书
Me2qOc^Z- advice of payment 付款通知
sL!+&Id| Advisory Committee [Securities and Futures Commission]
',bSJ4)Y 谘询委员会〔证券及期货事务监察委员会〕
zPc kM) Advisory Committee on Diversification 经济多元化谘询委员会
2Fc>6]:* affidavit 誓章；遗产申报誓章
SUN!8
qFA affidavit of no receipt 述明无收款的誓章
YmPN aL affiliate 联号；联营公司；附属公司
/Bs42uJ3 affiliated company 附属公司；联号；联营公司
N 9cCfB\` affirmation [estate duty] 非宗教式宣誓〔遗产税〕
U["-`:>jfp affordability 负担能力
DkJ "#8Yl= African Development Bank [AfDB] 非洲开发银行
JU3to_I o after-acquired property 事后取得的财产
73kU\ux after-hours dealing 市后交易
0WI@BSHnM after-tax profit 税后盈利；税后利润；税后溢利
HY2*5 #T agency agreement 代理协议
eufGU) M agency expenses 代理机构的开支
g :eq B&& agency fee 代理费
^\Epz* cL Agency Law 《代理法》
e1/{b X5 agent 代理人；承销人
AU 4K$hC^ agent of company 公司代理人
GV0-"9uwX~ agent's fee 代理人费；经纪费
DIBoIWSuR aggregate 总计；总数；总体数字
AlA:MO]NM aggregate amount 总款额；总额
f)19sjAJk aggregate assets and liabilities 总体资产与负债
~A@HW!*Z@ aggregate at constant price 按固定价格计算的总体数字
lPZYd 8 aggregate demand 总需求
+x]3 - s aggregate gross position 总持仓量
H;c3 x" aggregate limit 总限额
vf;&0j&` aggregate of salaries tax 合计薪俸税
5 >\~jf aggregate performance 总体表现；总体业绩
i_ f\dkol aggregate supply 总体供应
!hjA aggregate surplus 总盈余
*; :dJXR aggregate total 整体总额
oM (8'{S= aggregate value 总值；合计价值
}l7@:ezZZ7 aggregated basis 合计基准
:^rt8>~ aggregated net chargeable income 合计应课税入息实额
0b(x@> aggregation 合并计算；合计；总和
h.jO3q aggregation of incomes of husband and wife 夫妇入息合并计算
s8.SEk|pB aggregation of property 财产的总和
% :}o\ _w agio 差价；贴水
Mq jdW 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》
L%HFsuIO- Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
-?p4"[ 《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》
{Jc.4 9 Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
O m_- #S 《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》
^v5<* uf%m Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
<Uc?#;% Y} 《香港政府和大韩民国政府关于相互促进和保护投资协定》
fM`.v+ agreement for a settlement 授产协议
Ajm4q_ agreement for assignment 转让协议
\:4SN&I~ agreement for sale 售卖协议；买卖协议
LYO2L1u) agreement for sale and purchase 买卖协议
/|m0)H.> agreement for the payment of interest 支付利息协议
TW6F9}'f& agreement for the repayment of money 还款协议
k}] M`ad agreement of reinsurance 再保险协议
Mp?L9 Agricultural Bank of China 中国农业银行
~L4L|q 7 air passenger departure tax 飞机乘客离境税
^*"i
*e Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
]
@:x< > airport tax 机场税
/B <QYvv alcohol duty 酒精税
*Wf Qi8 alienation 让与；让渡；转让
89x;~D1 alimony 生活费；赡养费
$`[TIyA9! All Ordinaries Index [AOI] 所有普通股指数
Z& of-[) all risks 全险；综合险
G!+Mu2 All Sales Record for Stock Market 《股票市场成交报告》
Ka y\;fXT Allied Capital Resources Limited 新联财务有限公司
)4TP{tp all-items index [Consumer Price Index] 总指数〔消费物价指数〕
A(*c |Aj9 allocation letter 拨款信件
66-tNy allocation of fund 分配款项；预留款项
:DrF )1C allocation of profit 利润分配；溢利分配
)=VAEQhL- allocation warrant 拨款令
(H8JV1J allotment 分配；配股
d ehK#8 allotment notice 股份配售通知；配股通知
J7Mbv2 D allotment of shares 股份分配
waU2C2!w allowable 可获宽免；免税的
-3u ;U, } allowable business loss 可扣除的营业亏损
V8Ri2&|3 allowable expenses 可扣税的支出
?,i}Qr [Q allowance 免税额；津贴；备抵；准备金
U C_$5~8p allowance for debts 债项的免税额
{ is L< allowance for depreciation by wear and tear 耗损折旧免税额
5> lIrBf allowance for funeral expenses 殡殓费的免税额
m(D+!I9 allowance for inflation 为通货膨胀而预留的款项；通胀准备金
bct8~dY allowance for repairs and outgoings 修葺及支出方面的免税额
>} : allowance to debtor 给债务人的津贴
p| ?FA@ 3 alteration of capital 资本更改
\ef:H& r alternate trustee 候补受托人
,q;?zcC7 amalgamation 合并
u 7:Iv ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
md,KRE ambit of charges 征税范围；收费范围
A $i^/hJs amended valuation 经修订的估值
q[GD K^-g
American Commodities Exchange 美国商品交易所
lQd7 p+ 21 American Express Bank Limited 美国运通银行
T.jCF~%7F American Stock Exchange 美国证券交易所
}|%1LL^pB amortization 摊销
hI 9q);g amount due from banks 存放银行同业的款项
<PiO %w{ amount due from banks abroad 存放海外银行同业的款项
^qzH( ~g{M amount due from holding companies 控股公司欠款
Qj'Ik`o amount due from local banks 存放本港银行同业的款项
zez|l amount due to banks 银行同业的存款
e^'|<0J amount due to banks abroad 海外银行同业的存款
\VA*3U^ @ amount due to holding companies 控股公司存款
h-kmZ<p|^ amount due to local banks 本港银行同业的存款
QYi4A "$` amount due to outport banks 外埠银行同业的存款
Tw7] amount for note issue 发行纸币的款额
Q'qX`K+@` amount of bond 担保契据的款额
lh[?`+A amount of consideration 代价款额
Z #T amount of contribution 供款数额
Y2;2Exp^ amount of indebtedness 负债款额
2v2XU\u{t amount of principal of the loan 贷款本金额
~>HzAo9e amount of rates chargeable 应征差饷数额
bAbR0) amount of share capital 股本额
,ryL( "G amount of sums assured 承保款额
tbWf m5 $ amount of variation 变动幅度
I~ :gi@OVV amount of vote 拨款数额
Ij$C@hH amount payable 应付款额
T@Y, 7ccpd amount receivable 应收款额
yYaoA/0 Amsterdam Stock Exchange 阿姆斯特丹证券交易所
G[`1Yw$ analysis 分析
o+B) ancillary risk 附属风险
@Ns[qn;9 annual account 周年帐目；周年帐目报表；年度决算；年结
UoPY:(?;i annual accounting date 年结日期
s*s~yH6 annual allowance 每年免税额；年积金；年度津贴；年津
Q@7d:v annual balance 年度余额
Bp3E)l annual disposable income 每年可动用收入
<N1wET- annual estimates 周年预算
B]@25 annual fee 年费
FJ-H
; annual general meeting 周年大会
XbqMWQN* annual growth rate 年增率；每年增长率
]8}51 y8 annual long-term supplement 长期个案每年补助金
o<G#%9j annual pensionable emolument 可供计算退休金的年薪
"VZXi_P annual report 年报
o8Gygi5 Annual Report on the Consumer Price Index 《消费物价指数年报》
Dnl<w<}ZU: annual return 周年报表；周年申报表；每年报税表格
Pc_aEBq Annual Return Rules 《周年报表规则》
#{PwEX
!Ct annual review of consumer prices 每年消费物价回顾
wD=] U@t`, annual roll-forward basis 逐年延展方式
YZj*F-} annual salary 年薪
NC#F:M;b annual statement 年度报表；年度决算表
s2#Ia>5! 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
i' 7+
?YL annuitant 年金受益人
D:;idUO annuity 年金
LP=j/qf| annuity contract 年金合约
Ps74SoD- annuity on human life 人寿年金
BBRL _6 antecedent debt 先前的债项
Jjm#ofv ante-dated cheque 倒填日期支票
;4[[T%&v anticipated expenditure 预期开支
} !AS? anticipated net profit 预期纯利
5,pNqXR p anticipated revenue 预期收入
l6y}>] anti-inflation measure 反通货膨胀措施
PO`p.("h anti-inflationary stance 反通货膨胀立场
C+ll A apparent deficit 表面赤字
}Nsdk',} apparent financial solvency 表面偿债能力
D%abBE1 apparent partner 表面合伙人
USEb} M` application for personal assessment 个人入息课税申请书
0z8?6~M;< application of fund 资金应用
Jsysk $R application to release as liquidator and to destruct the books of accounts and documents
L23}{P 申请免除清盘人职务及毁灭帐簿与文件
w?8SQI,~X appointed actuary 委任精算师
C/IF~<B appointed auditor 委任核数师；委任审计师
D]]wJQU2 appointed trustee 委任的受托人
viG,z4Zf appointer 委任人
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$,y-;$ apportioned pro rata 按比例分摊
=c'4rJ$+ apportionment 分配；分摊
kIVQ2hmv Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
H*'1bLzq apportionment formula 分摊方程式
iCE!Tm DT apportionment of estate duty 遗产税的分摊
jY FJk&c appraisal 估价；评估
\& 5V'; appreciable growth 可观增长
!Aw^X} C appreciable impact 显着影响
b,E ?{uG appreciable increase 可观增长
D &" D[|@ appreciation 增值；升值
y
%Q. ( appreciation against other currencies 相对其他货币升值
<Gi%+I@szl appreciation of the exchange value of Hong Kong dollar 港元汇值上升
+ cfEyiub appreciation tax 增值税
z * EV>Y[ appropriation 拨款；拨用；拨付
y :W6;R appropriation account 拨款帐目
V0=%$tH Appropriation Bill 拨款法案
gvA}s/ appropriation-in-aid system 补助拨款办法
S^eem_C approved assets 核准资产
y|2< Vc approved basket stock 认可一篮子证券
q(6.VU@ approved budget 核准预算
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, approved charitable donation 认可慈善捐款
5 wrRtzf approved charitable institution 认可慈善机构
x# J9 GP. approved currency 核准货币；认可货币
OT%E|) 6' approved estimates 核准预算
x9"Cm;H% approved estimates of expenditure 核准开支预算
H OR8Jwf: approved overseas insurer 核准海外保险人
l1)~WqhE} approved overseas trust company 核准海外信托公司
X0VS a{ approved pooled investment fund 核准汇集投资基金
>u?.gJm ~ approved provident fund scheme 认可公积金计划
OG/b5U approved provision 核准拨款
v;x0=I&% approved redeemable share 核准可赎回股份
%_ibe approved regional stock 认可地区性证券
jYHn J}< approved retirement scheme 认可退休金计划
*n CA6i approved subordinated loan 核准附属贷款
QB*,+ u4 arbitrage 套戥；套汇；套利
i6WH^IQ M arbitrageur 套戥者；套汇者
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o arbitrary amount 临时款项
ABN4kM>% arrangement 措施；安排；协定
tk&AZb,sP arrears 欠款
;xZ+1 zmL0 arrears of pay 欠付薪酬
_MBhwNBxZ arrears of revenue 逾期未收税款；逾期未收的帐项
hOY@vm& articles of association 组织章程；组织细则；组织章程细则
>}+{;d Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
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*b7-a ascertainment of profit 确定利润
`tk oS "Asia Clear" “亚洲结算系统”
BNfj0e 5b Asia Commercial Bank Ltd. 亚洲商业银行有限公司
V\cbIx(Z^ Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
<]qNjsdb9" Asian Development Fund [ADF] 亚洲发展基金
3iCe5VF Asian dollar bond 亚洲美元债券
S,c{LTL Asian dollar market 亚洲美元市场
42NfD/"g+s Asian dollar rate 亚洲美元利率
L ;L: Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
c/|{yp$Ga> Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
*;fTiL asked price 沽盘；喊价；索价；卖方报价
IT| h;NUG assessable income 应评税入息
L4>14D\ assessable loss 应评税亏损
9>)b6)J D assessable profit 应评税利润
^ kKL i assessable value 应评税值
9/k2 zXY assessed profit 估定利润
>)kKP8l7 assessed value 经评估价值
(Q*q# U assessment 评税；评定；估价；评税单
OS(`H5D assessment number 评税编号；估价编号
qyz% 9 9 assessment of additional tax 补加税评税
n-Iz!;q assessment of performance 业绩评估；实绩评价
D+]mKPB Assessor 评税主任
q+?&w'8 asset price bubbles 资产价格泡沫
a*P v^Np-v asset-backed securities 具资产保证的证券
>C0B!MT?3% assets accretion 资产增值
16iTE-J_ assets and liabilities 资产与负债
7Qd4L. assets betterment statement 资产递增表；资产改进表
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D`} assets lending 实物放款；有抵押贷款
y%TqH\RKv assets of the company passing on the death 死者去世时转移的公司资产
Kxsd@^E assets pledged as security for liabilities 用作负债抵押的资产
zg2d}"dV assets portfolio 资产投资组合
aTvyz r1 assets price 资产价格
oGcgd$%ZB assets quality 资产质素
_Xf1FzF+a assets realization 资产变现
Y&6 jFT_ assets refinancing arrangement 资产再集资安排
N[_T3( assets securitization 资产证券化
7{#p'.nc5 assets situated outside Hong Kong 在香港以外地方的资产
$--8%gh dG assets stripping 削减资产；拆卖资产
imM!Me 0TE assets value 资产值
Xf4Q Lw/r assignee 承让人
/!]K+6>u assignment 转让；转让书；转让契
7X$CJ%6b assignment of interest 权益转让
iC#a+G*N_M assignment of letters patent and trade mark 专利证书及商标转让
1)z'-dQ-5$ assignment of property 物业转让；物业转让书
f(Xin3#' assignment right 转让权
+~5Lo' ^ assignor 转让人
o?a2wY^_ associate 有联系的人；有关连人士；相联者；合伙人；联系人
L4 po1 Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
/@`"&@W' associate member 附属会员
G8repY associated body corporate 相联法人团体
mB`HPT associated company 相联公司；联属公司
fbApE associated corporation 相联法团
LphCx6f,X Association of Chartered Certified Accountants [ACCA] [United Kingdom]
?p{ -Yp*h 公认会计师公会〔英国〕
{]IY; cL Association of Futures Exchange Brokers 香港期货经纪协会
,$6si Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
,a5q62)q association of underwriters 承保人组织
Ftyxz&-4$p assumption of control 接管
zZ[kU1Fyv assurance 担保；保险；转易；转易书
`{#""I^_ assurance of interest 权益的转易
AF:_&gF at 19XX price 按一九ＸＸ年价格计算
L'wR$ at a discount 按赔价计算；按贴水价格计算；打折扣
=c6d $ at a premium 按溢价计算；按升水价格计算
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7 at call 通知付款；按通知
}9 ulHiR at constant market price 按固定市价计算
) 8xbc&M at constant price 按固定价格计算
,LBj$U]e|E at cost 按成本计算
9O- otAGM at current market price 按当时市价计算；按现时市价计算
=d;a1AO{& at current price 按当时价格计算；按现时价格计算
{L$$"r, at factor cost 按要素成本计算；按生产要素成本计算
dw6ysOR@ at money-of-the-day price 按付款当日价格计算
zTue(Kr at or better 按指定或较佳价位〔买卖指令〕
nk! uO^ at par 按面值计算；平价
2m $C;j!D at sight 见票即付
OdNo2SO at the close 按收市盘
Y$OE[nGi%X at the opening 按开市盘
M&iXdw& attestation 见证；见证条款
W%rUa&00 at-the-money option 平价期权
O]I AIM attorney 受权人；受托代表人
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uLG: attornment 新拥有人承认书
T$kuv`? attributable profit 可归属利润
FO>?>tK 0 attributable share value 可归属股份价值
U R^r> Auckland Stock Exchange 奥克兰证券交易所
DlzL(p@r auction 拍卖
2z;nPup, auctioneer 拍卖商
pauO_'j_1p audit 审计；核数
zeGWM,! Audit Commission 审计署
1 Ne;U/ Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
xjp0w7L)J 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
"C}<umJ' audit review 帐目审查
LDegJer-v Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
(%6 fZ audited account 审计帐目；经审计的帐目
O}C* weU audited annual account 经审计的周年帐目
6EY\ audited balance sheet 经审计的资产负债表
5x c e1[ auditor 核数师；核数主任；审计师
w hN<{AG auditor's certificate 核数师证明书；审计师证明书
blomB2vQ auditor's report 核数师报告；审计师报告
m B L? 2~M Aussie bond 澳元债券
SEnr" } austerity budget 紧缩预算
PC5$TJnj3 Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
qbc= kP Australia All Ordinaries Index 澳洲所有普通股票指数
/{ j._4c Australian Dollar [AUD] 澳元
hc W> R Australian Options Market 澳大利亚期权市场
zSA"f_ e Australian Securities Commission 澳洲证券事务监察委员会
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i>_(: Australian Society of Certified Practising Accountants 澳洲执业会计师公会
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c8 Australian Stock Exchange 澳大利亚证券交易所
-I4@6v E, Austrian Schilling [ATS] 奥地利先令
# ,H!<X;SS authentication 认证；鉴证
r5Q#G Y> authority to purchase 委托购买证；委购书
e6 *,MnqBh authorization 认可；核准；授权；授权书
|Fx *,91 authorization by direction 指示授权
xm=Gt$>.o authorization by instruction 指令授权
sw9r i}oc authorization by warrant 令状授权
6lpJ+A57# authorization of unit trust 单位信托的认可
n"?*"Ya authorized agent 指定代理人
~|<'@B!6 authorized capital 法定资本
a?ete9Q+ authorized clerk 出市员
Kf?:dF authorized dealer 认可交易商
; P<h 9( authorized financial institution 认可财务机构
UOj*Gt& authorized fund 认可基金
j 0LZ )V authorized fund house 获授权的基金公司；认可基金公司
|)d%3s\ authorized institution 认可机构
pc IS}+L authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
2asRJ97qES authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
tW!*W? authorized insurer 获授权保险人；获认可承保人
?}KD<R authorized investment 特准投资项目
J>M 9t%f@ authorized person 获授权人
fJNK@F authorized representative 获授权代表
leF!Uog authorized share capital 法定股本
%INkuNa8\ automated quotation system 自动报价系统
hKg +A Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
EajJv>X7 自动交易系统〔香港期货交易所有限公司〕
]>Dbta.2 7 automatic adjustment mechanism 自动调整机制
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automatic adjustment system 自动调整系统
Eh KG"Lb+ Automatic Clearing House 自动票据交换所
w)&4i$Lk6 automatic exchange rates accumulation system 自动化汇率累集系统
qHheF%[\5 Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
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B-x_D automatic teller machine [ATM] 自动柜员机
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autopay 自动转帐
\FX"A# available assets 可用资产
|Ch ,C available fiscal reserve 现存财政储备
o[ RwK available profit 可用利润
q77qdm q7 Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
| aU8 WRq average 平均；平均数；海损
9,&xG\ z= average basic salary 平均基本薪金
gB%"JDn8 average consumer expenditure 平均消费开支；一般消费开支
@ G!Ir"Q average cost 平均成本
_KtV`bF average cost of land production 增辟土地平均成本
Y vu E:ia average daily turnover 平均每日成交额
V60"j( average daily wage rate 平均每日工资率
[zq2h3r average expenditure pattern 平均开支模式
T#6g5Jnsp average growth rate 平均增长率
Kwm_ Y5`A average net fixed assets 固定资产平均净值
B [h^] k average of relatives 相对价格平均数
unqUs 08 average price 平均价格
-ON-0L average propensity to consume 平均消费倾向；一般消费倾向
i`<L#6RBT average propensity to save 平均储蓄倾向；一般储蓄倾向
*:+ ZEFMq average rate 平均率
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T=j+ average revenue 平均收入；平均收益
,cS_687o average stock 平均库存；平均存货
vgD po@fz8 average yearly rent 平均年租
ZI4dD.B avoidance of double taxation 避免双重课税
F/1m&1t avoidance of tax 避税
