A:
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+k]c 25 A share Ａ股；甲类股份
6XHM `S abatement of tax 减税；减扣免税额
`t\\O ABN AMRO Bank N.V. 荷兰银行
Fn0 |v66 above-the-line expenditure 线上项目支出；经常预算支出
&JYkh > above-the-line receipt 线上项目收入；经常预算收入
a*t @k*d_ ABSA Asia Limited 南非联合亚洲有限公司
P#MUS_x absolute change 绝对数值变更
]0O3kiVQ absolute expenditure 实际开支
.<E7Ey# absolute guideline figure 绝对准则数字
>4q 6 absolute interest 绝对权益
HRJ \H-
V absolute order of discharge 绝对破产解除令
VT-%o7%N absolute profit margin 绝对利润幅度
,c0t#KgQ. absolute value 实值；绝对值
`Z#':0 Z absolutely vested interest 绝对既得权益
S_ nAO\h absorbed cost 已吸收成本；已分摊成本
I5Ty@J # absorption 吸收；分摊；合并
^QjkZ^<dD absorption rate 吸收率；摊配率；分摊率
8_ascvs5 ACB Finance Limited 亚洲商业财务有限公司
W]Nc6 B*gI acceptable form of reciprocity 合理的互惠条件
y\4/M6 acceptable rate 适当利率；适当汇率
)#GF:.B acceptance agreement 承兑协议
<CJy3<$u acceptance for honour 参加承兑
1M 6^B rx acceptor 承兑人；接受人；受票人
cW_l | acceptor for honour 参加承兑人
o~W,VhCP accident insurance 意外保险
?S9vYaA$ Accident Insurance Association of Hong Kong 香港意外保险公会
6n JQP a accident insurance scheme 意外保险计划
>y,. `ECn accident year basis 意外年度基准
K<r5jb accommodation 通融；贷款
{; th~ [ accommodation bill 通融票据；空头票据
,`OQAJ)> accommodation party 汇票代发人
\rATmjsKzS account balance 帐户余额；帐户结余
s| :1z"q account book 帐簿
{-Mjs BR account collected in advance 预收款项
f& \ Bs8la account current book 往来帐簿
*0?@/2& account of after-acquired property 事后取得的财产报告
y Tn<5T[H account of defaulter 拖欠帐目
QC!SgV account payable 应付帐款
3Agyp89}Q account payee only [A/C payee only] 只可转帐；存入收款人帐户
7
, _b account receivable 应收帐款
,%BDBZ account receivable report 应收帐款报表
#_`q bIOAj account statement 结单；帐单；会计财务报表
: bi(mX7t account title 帐户名称；会计科目
eX lJ=S} accountant's report 会计师报告
Gg]Jp:GF Accountant's Report Rules 会计师报告规则
[Y?Y@x"MZ accounting and auditing procedure 会计与审计程序；会计与核数程序
ms!|a_H7 r Accounting Arrangements 《会计安排》
6`G8 UDK>F accounting basis 会计基础
$.:x3TsA accounting by Official Receiver 破产管理署署长呈交的帐目
>@ xe-0z Accounting Circular 《会计通告》
Rjlp< accounting class 会计类别
].5q,A] accounting date 记帐日期；会计结算日期
h:U#F ) accounting for money 款项核算
_ WPt
zL Accounting Officer 会计主任
( ;^>G[ accounting period 会计报告期；会计期
lN8l71N^ accounting policy 会计政策；会计方针
'-J<ib
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$+ N~Fa accounting principle 会计准则
B"\9s l X accounting record 会计记录
]NI
C Q9 accounting report 会计报告
tJn"$A ^N Accounting Services Branch [Treasury] 会计事务部〔库务署〕
P,a9B2 Accounting Society of China 中国会计学会
&l!T 2PX! accounting statement 会计报表
XJKns accounting system 会计制度；会计系统
vF pKkS343 accounting transaction 会计事项；帐务交易
,!GoFu accounting treatment 会计处理
5XzsqeG| accounting year 会计年度
7fO<=ei: accretion 增值；添加
-:"KFc8A accrual 应计项目；应累算数目
~:U`^wtQ accrual basis 应计制；权责发生制
vdQ#C G$/ accrual basis accounting 应计制会计；权责发生制会计
x Gbq,~_r accrue 应累算；应计
<1Sj_HC T accrued benefit 应累算利益
: ir3u accrued charges 应计费用
42A'`io[w] accrued cumulative preference share dividend 应累算的累积优先股股息
tPN CdA accrued expenses 应累算费用
fA?v\ 'Qq/ accrued interest payable 应付利息；应计未付利息
e57R6g)4 accrued interest receivable 应收利息；应计未收利息
~k?wnw accrued right 累算权益
vu91"
4Fa accruing profit 应累算的利润
sQ^t8Y 9 accumulated fiscal reserve 累积财政储备
NWPT89@ l accumulated profit 累积利润；滚存溢利
Oq,@{V@)9k accumulated reserve 累积储备
TF5jTpGq accumulation of surplus income 累积收益盈余
N- &ZaK acquired assets 既得资产
h(~/JW[ acquisition 收购；购置；取得
L-S5@;" acquisition cost 购置成本
}Y BuS3{ acquisition expenses 购置费用
5/i/.
0?n acquisition of 100% interest 收购全部股权
XksI .]tfj acquisition of control 取得控制权
L-rV+?i`6f acquisition of fixed assets 购置固定资产
+>;Ux1 '@ acquisition of shell “买壳”
Q _! tn* acquisition price 收购价
<uJ
{>~ act of God 天灾
2p# d acting partner 执事合伙人
5@
td0 active market 买卖活跃的市场；交投畅旺的市场；旺市
ts@Z5Yw*! active partner 积极参与的合伙人
|2 n*Ds' active trading 交投活跃
o<Mcc j actual circulation 实际流通
U <=d@knH actual cost 实际成本
<Opw"yY&q] actual expenditure 实际开支；实际支出
aXQAm$/
> actual income 实际入息；实际收入；实际收益
~n ) | actual market 现货市场
a9.2 55 actual price 现货价；实际价格
[ OUV!o actual profit 实际利润
rP2h9Cb actual quotation 实盘；实际价位；实际报价
D|m0Vj b actual year basis 按实际年度计算
#>\S K actuals 实货
t?)]xS) actuarial investigation 精算调查
<ta{)}IN^ actuarial principle 精算原则
y= f. ; actuarial report 精算师报告
O-)[!8r Actuarial Society of Hong Kong 香港精算学会
T ,!CDm$= actuarial valuation 精算师估值
EA1&D^n T actuary 精算师
9+@z:j ad referendum agreement 暂定协议；有待覆核的协定
%saP>]o ad valorem duty 从价税；按值征税
1y6<gptx ad valorem duty system 从价税制
^E\n^D-RV ad valorem fee 从价费
" (p /3qFY ad valorem tariff 从价关税
ohyq/u+y~A additional allowance 额外免税额
,30lu a additional amount for unexpired risk 未过期风险的额外款额
0-{E% k additional assessable profit 补加应评税利润
X"`[& l1 additional assessment 补加评税
qNHI$r' additional commitment 额外承担
2dKt}o> additional commitment vote 额外承担拨款
/ar0K9`c additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
}a, ycFt additional dependent parent allowance 供养父母额外免税额
V_m!<s r ( additional provision 额外拨款
r r\u)D#) additional stamp duty 附加印花税
7A'E+>1d additional tax 补加税罚款；补加税款
"q= ss:( Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
v?6*n >R adjudged bankrupt 被裁定破产
} 1[s , adjudicated bankrupt 裁定破产人
[\<#iRcP adjudication fee 裁定费；评定印花税额手续费；评估契据费
1,$"'lK wt adjudication of bankruptcy 裁定破产；宣告破产
G4'Ee5(o adjudication of insolvency 裁定无力偿还债务
0QPY+6 adjusted actual 经调整的实数；调整后的实数
DCLu^:|C" adjusted current assets 经调整的流动资产；调整后的流动资产
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$\nb]JQ adjusted figure 经调整的数字；调整后的数额
C@ ]D*k adjusted liabilities 经调整的负债；调整后的负债
X )Tyxppf' adjusted loss 经调整的亏损；调整后的亏损
5bXpj86mY 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
oH v.EO adjusted profit 经调整的利润；调整后的利润
\4j_K*V adjusted surplus 经调整的盈余额；调整后的盈余额
f_LXp $n adjusted value 经调整的价值；调整后的价值
sKKc_H3YSH adjustment 调整；修订；理算〔保险〕
ZnAQO3%y adjustment centre 调剂中心
c /^:vTF adjustment lag 调整过程的时间差距；调整时差
<o3I<ci6 adjustment mechanism 调整机制
5%QYe]D adjustment of loss 亏损调整
{: _*P
TVk adjustment process 调整过程；调整程序
No[9m_ adjustment range 调整幅度
tl* v (ZW administered exchange rate 受管制汇率
rr(kFQ" Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
F !OD*] administration expenses 行政费用
j r .{M administration fee 手续费；行政费
U,T #{ administration in bankruptcy 破产管理
s 72yu} administration order 遗产管理令
|T "j7 administrator 管理人；遗产管理人
"SQyy administrator of the estate 遗产管理人
?6ss SjR} admission of debt 债项承认书
C H!\uK22 admission of proof 接纳债权证明
L>WxAeyu1K advance 放贷款项；垫付款项；预支款项；预付款项
62.Cq! ~ advance account 暂支帐目；预付款帐户
*sB'D+-/ advance compensation 预付补偿金
@gf <%> advance from shareholder 股东垫款
}2*qv4},! advance pending reimbursement 预支以待日后付还
$RF.LVc advanced economy 先进经济体系
dQ_'8
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K%/\XnCY advances warrant 垫款令
<jYyA]Zy5 advancing 贷出
- "2 t^ Q adverse balance 逆差
r oG<2 i F adverse exchange 逆汇
,aP5) ZN- advertisement addressed to shareholders 在报章刊登的致股东通告
be_h
uZ advice for collection 托收通知书
Gf.xr%mUZr advice of drawing 提款通知书；汇票通知书
^!k_"C)B advice of payment 付款通知
b"> "NvlB Advisory Committee [Securities and Futures Commission]
=u0a/2u| 谘询委员会〔证券及期货事务监察委员会〕
Mg8ciV}\xY Advisory Committee on Diversification 经济多元化谘询委员会
K%t&a RjS affidavit 誓章；遗产申报誓章
N.E{6_{S affidavit of no receipt 述明无收款的誓章
?aBAmyxm affiliate 联号；联营公司；附属公司
UL&>]aQ affiliated company 附属公司；联号；联营公司
7J$rA .tu affirmation [estate duty] 非宗教式宣誓〔遗产税〕
q%f90 affordability 负担能力
Kc 1w[EQ African Development Bank [AfDB] 非洲开发银行
/RhM6N after-acquired property 事后取得的财产
=Y!.0)t;* after-hours dealing 市后交易
yU7XX+cB7 after-tax profit 税后盈利；税后利润；税后溢利
=Ov,7<8o agency agreement 代理协议
j1+I_ agency expenses 代理机构的开支
Sa.nUj{M= agency fee 代理费
{IBbN05 ; Agency Law 《代理法》
eej#14 & agent 代理人；承销人
e(1{W P agent of company 公司代理人
F`,bFQ agent's fee 代理人费；经纪费
Xf{p >-+DL aggregate 总计；总数；总体数字
8<Yv:8%B6 aggregate amount 总款额；总额
PV=sqLM ~ aggregate assets and liabilities 总体资产与负债
lY,9bSF$ aggregate at constant price 按固定价格计算的总体数字
" ?
V;C aggregate demand 总需求
ix?Z :pIS0 aggregate gross position 总持仓量
R&P^rrC@B5 aggregate limit 总限额
}
MP_ aggregate of salaries tax 合计薪俸税
o2]Np~`g, aggregate performance 总体表现；总体业绩
?, hGKSC aggregate supply 总体供应
r<P? F aggregate surplus 总盈余
qf [J-"o aggregate total 整体总额
6* > vie aggregate value 总值；合计价值
"8(8]GgYx aggregated basis 合计基准
K h&a# ~c aggregated net chargeable income 合计应课税入息实额
ci 22fw0 aggregation 合并计算；合计；总和
Y1qbu~! aggregation of incomes of husband and wife 夫妇入息合并计算
+>a(9r|: aggregation of property 财产的总和
SwrzW'%A agio 差价；贴水
Q OJ5 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》
YVz,P_\(m Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
C^U>{jf ! 《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》
kqC7^x Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
cauKG@:2F 《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》
Y~lOkH[z Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
=G'J@[d{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》
.0X 5Vy agreement for a settlement 授产协议
vsI|HxpyC, agreement for assignment 转让协议
nA j +HLO agreement for sale 售卖协议；买卖协议
;1TQ r3w agreement for sale and purchase 买卖协议
Di$++T 8" agreement for the payment of interest 支付利息协议
4QNwu7TeR agreement for the repayment of money 还款协议
6"+bCx0: agreement of reinsurance 再保险协议
poi39B/Vt Agricultural Bank of China 中国农业银行
YQO9$g0%
~ air passenger departure tax 飞机乘客离境税
8D^ iQ BA Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
Fj <a;oV airport tax 机场税
{qS Ye!` alcohol duty 酒精税
5'(# Sf alienation 让与；让渡；转让
L9z5o(Aa alimony 生活费；赡养费
`n e9&+ All Ordinaries Index [AOI] 所有普通股指数
^7$Q" all risks 全险；综合险
#' y^@90R All Sales Record for Stock Market 《股票市场成交报告》
D r6u0rx8 Allied Capital Resources Limited 新联财务有限公司
_C$SaQty[Q all-items index [Consumer Price Index] 总指数〔消费物价指数〕
vFgnb WxG allocation letter 拨款信件
Hegj_FQ allocation of fund 分配款项；预留款项
eGbjk~,f' allocation of profit 利润分配；溢利分配
;|Rrtf 9 allocation warrant 拨款令
anUH'mcK* allotment 分配；配股
;@[a x{ J allotment notice 股份配售通知；配股通知
nh"LdHqiDB allotment of shares 股份分配
:Ym FQ>e? allowable 可获宽免；免税的
+C=^,B!, allowable business loss 可扣除的营业亏损
nN [QUg allowable expenses 可扣税的支出
F4&`0y: allowance 免税额；津贴；备抵；准备金
Gii1|pLZ1 allowance for debts 债项的免税额
(n@&M!a allowance for depreciation by wear and tear 耗损折旧免税额
glNXamo allowance for funeral expenses 殡殓费的免税额
mH4Jl1S& allowance for inflation 为通货膨胀而预留的款项；通胀准备金
KMV&c allowance for repairs and outgoings 修葺及支出方面的免税额
<%LN 3T allowance to debtor 给债务人的津贴
9M .cTIO{ alteration of capital 资本更改
]y/!GF Q alternate trustee 候补受托人
qMcOSZ%8J amalgamation 合并
|-vn,zpe ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
pQBhheiM ambit of charges 征税范围；收费范围
u-X P ` amended valuation 经修订的估值
T_4y;mf!@O American Commodities Exchange 美国商品交易所
Ap%tm)@1 American Express Bank Limited 美国运通银行
?_G?SQ American Stock Exchange 美国证券交易所
FZJ sZeO amortization 摊销
(>gHfC>(lq amount due from banks 存放银行同业的款项
@ u2 P&|:{ amount due from banks abroad 存放海外银行同业的款项
>l0D,-O]m amount due from holding companies 控股公司欠款
2S_7!|j amount due from local banks 存放本港银行同业的款项
f\M;m9{( amount due to banks 银行同业的存款
c
UH KE\F amount due to banks abroad 海外银行同业的存款
|),3 `*N amount due to holding companies 控股公司存款
w!/se;_H+w amount due to local banks 本港银行同业的存款
FTZ a N1%` amount due to outport banks 外埠银行同业的存款
# F|w_P amount for note issue 发行纸币的款额
sT % ^W amount of bond 担保契据的款额
4qL H3I[Y amount of consideration 代价款额
Kx5VR4f`J@ amount of contribution 供款数额
t(.xEl;Ma amount of indebtedness 负债款额
Ni) /L (
& amount of principal of the loan 贷款本金额
DM )%=C6< amount of rates chargeable 应征差饷数额
AU/L_hg amount of share capital 股本额
M}b[;/~ amount of sums assured 承保款额
%oN5 jt amount of variation 变动幅度
-PH!U H g amount of vote 拨款数额
9 ~C$C amount payable 应付款额
IAa}F!6Q1 amount receivable 应收款额
*u`[2xmuYf Amsterdam Stock Exchange 阿姆斯特丹证券交易所
^ bDh[O analysis 分析
uf&Ke
k, ancillary risk 附属风险
_^" 0"< , annual account 周年帐目；周年帐目报表；年度决算；年结
Y1h)0_0 annual accounting date 年结日期
]2o? Gnn@ annual allowance 每年免税额；年积金；年度津贴；年津
\4pWHE/ annual balance 年度余额
8 ,<F102( annual disposable income 每年可动用收入
mtg3}etA annual estimates 周年预算
#99 fFs`w annual fee 年费
~^pV>>LX| annual general meeting 周年大会
auV<=1<zJ annual growth rate 年增率；每年增长率
;wvhe;! annual long-term supplement 长期个案每年补助金
4!
V--F annual pensionable emolument 可供计算退休金的年薪
9Jhc5G annual report 年报
5t&;>-A'?' Annual Report on the Consumer Price Index 《消费物价指数年报》
b"C 1 annual return 周年报表；周年申报表；每年报税表格
r @
IyK% Annual Return Rules 《周年报表规则》
UL
annual review of consumer prices 每年消费物价回顾
h1'j 1uI annual roll-forward basis 逐年延展方式
f mQ`8b annual salary 年薪
@mB*fl?- annual statement 年度报表；年度决算表
MTxe5ob`$Q 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
kX)Xo`^Ys annuitant 年金受益人
Zdjm Zx%% annuity 年金
"TboIABp:H annuity contract 年金合约
gnPu{-Ec* annuity on human life 人寿年金
)k}UjU`! antecedent debt 先前的债项
I "<ACM ante-dated cheque 倒填日期支票
OLS. 0UEc anticipated expenditure 预期开支
y6*9, CF anticipated net profit 预期纯利
jR CG}' anticipated revenue 预期收入
:n} NQzs anti-inflation measure 反通货膨胀措施
{BA1C
( anti-inflationary stance 反通货膨胀立场
lQSKY}h apparent deficit 表面赤字
(dh{Gk4=+ apparent financial solvency 表面偿债能力
QC+K:jL apparent partner 表面合伙人
zJ2dPp~u application for personal assessment 个人入息课税申请书
/ .ddx< application of fund 资金应用
/) Pf ] application to release as liquidator and to destruct the books of accounts and documents
.0b $mSV[ 申请免除清盘人职务及毁灭帐簿与文件
hkhk,bhI appointed actuary 委任精算师
sD[G?X appointed auditor 委任核数师；委任审计师
!b0A NIp appointed trustee 委任的受托人
QmpP_eS > appointer 委任人
Ki DL]2 apportioned pro rata 按比例分摊
GYq.!d@O apportionment 分配；分摊
/d\#|[S Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
Pq@%MF]5 apportionment formula 分摊方程式
>)s B# <e apportionment of estate duty 遗产税的分摊
'%2q'LqSA appraisal 估价；评估
NQx`u"= appreciable growth 可观增长
5A~lu4-q appreciable impact 显着影响
_4]GP3 ` appreciable increase 可观增长
GV1SKa appreciation 增值；升值
O"D0+BK79e appreciation against other currencies 相对其他货币升值
iksd^\]f appreciation of the exchange value of Hong Kong dollar 港元汇值上升
v7ShXX: appreciation tax 增值税
i^2yq&uT( appropriation 拨款；拨用；拨付
#H;yXsR ` appropriation account 拨款帐目
sfv{z!mo Appropriation Bill 拨款法案
srbU}u3VZ appropriation-in-aid system 补助拨款办法
{O4y Y=G approved assets 核准资产
z,"fr%*,N approved basket stock 认可一篮子证券
#@*;Y(9Ol approved budget 核准预算
aWe?n; approved charitable donation 认可慈善捐款
9HjtWQn approved charitable institution 认可慈善机构
HX(Z(rcI approved currency 核准货币；认可货币
&ZmHR^Flz approved estimates 核准预算
n%M-L[ n approved estimates of expenditure 核准开支预算
0\N n.x % approved overseas insurer 核准海外保险人
'k ?%39 approved overseas trust company 核准海外信托公司
m,,FNYW approved pooled investment fund 核准汇集投资基金
yt +" \d approved provident fund scheme 认可公积金计划
]%RX\~Q. 4 approved provision 核准拨款
#fy #G}c approved redeemable share 核准可赎回股份
[M7& approved regional stock 认可地区性证券
LZ97nvK approved retirement scheme 认可退休金计划
a<W[???m/M approved subordinated loan 核准附属贷款
HR/"Nwr arbitrage 套戥；套汇；套利
zi-; 7lT arbitrageur 套戥者；套汇者
ranLH m.nB arbitrary amount 临时款项
^X&n-ui
arrangement 措施；安排；协定
80p? qe arrears 欠款
AS}
FRNIVx arrears of pay 欠付薪酬
MS Ml arrears of revenue 逾期未收税款；逾期未收的帐项
dFu<h articles of association 组织章程；组织细则；组织章程细则
7nzNBtk Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
&m>yY{ be ascertainment of profit 确定利润
$qoh0$ "Asia Clear" “亚洲结算系统”
J73B$0FP Asia Commercial Bank Ltd. 亚洲商业银行有限公司
@+9x8*~S' Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
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Asian Development Fund [ADF] 亚洲发展基金
(Hr_gkGtM Asian dollar bond 亚洲美元债券
)CYm/dk Asian dollar market 亚洲美元市场
$*%ipD}f Asian dollar rate 亚洲美元利率
YPjjSi:# Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
0={@GhjApL Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
w4: asked price 沽盘；喊价；索价；卖方报价
),G?f {`! assessable income 应评税入息
/ _N*6a~ assessable loss 应评税亏损
y%y F34 assessable profit 应评税利润
y?ps+ce93 assessable value 应评税值
P4M *vZq) assessed profit 估定利润
NA%(ZRSg( assessed value 经评估价值
'Xl_,; W] assessment 评税；评定；估价；评税单
H%!ED1zpA assessment number 评税编号；估价编号
&0E>&1`7 assessment of additional tax 补加税评税
wkO 8 assessment of performance 业绩评估；实绩评价
y+ZRh?2 Assessor 评税主任
.,)C^hs@ asset price bubbles 资产价格泡沫
j^t#>tZS asset-backed securities 具资产保证的证券
O4Wn+$AN assets accretion 资产增值
m+f?+ c6 assets and liabilities 资产与负债
X=:|v<E
assets betterment statement 资产递增表；资产改进表
$.a4Og2 assets lending 实物放款；有抵押贷款
tWs ]Zd assets of the company passing on the death 死者去世时转移的公司资产
]BY^.!Y assets pledged as security for liabilities 用作负债抵押的资产
D{Zjo)&tF' assets portfolio 资产投资组合
5 A/[x $q assets price 资产价格
,a:!"Z^ f assets quality 资产质素
j k%MP6 assets realization 资产变现
*5SOXrvhu6 assets refinancing arrangement 资产再集资安排
B.wRZDEvc assets securitization 资产证券化
ZyJdz+L{@V assets situated outside Hong Kong 在香港以外地方的资产
bN Ub assets stripping 削减资产；拆卖资产
Hs%;uyI@$ assets value 资产值
.
6wyu7oK assignee 承让人
`/zx2Tkk assignment 转让；转让书；转让契
oKl^Ttr assignment of interest 权益转让
tBtG- X2 assignment of letters patent and trade mark 专利证书及商标转让
C~16Jj:v assignment of property 物业转让；物业转让书
-h5yg`+1N\ assignment right 转让权
]et4B +=i assignor 转让人
uXs.7+f associate 有联系的人；有关连人士；相联者；合伙人；联系人
{Vc%g a|E Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
v6gfyGCJ associate member 附属会员
.'zXO associated body corporate 相联法人团体
8hx4s(1! associated company 相联公司；联属公司
!"*!du28jo associated corporation 相联法团
JGP<'6"L$ Association of Chartered Certified Accountants [ACCA] [United Kingdom]
~$#"'Tl4J 公认会计师公会〔英国〕
A!([k}@=j Association of Futures Exchange Brokers 香港期货经纪协会
o80"ZU|= Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
|N 9::),< association of underwriters 承保人组织
W/(D"[:l% assumption of control 接管
>900I4]I assurance 担保；保险；转易；转易书
YCJ6an assurance of interest 权益的转易
4!'1o`8vs at 19XX price 按一九ＸＸ年价格计算
Y{6vW-z_< at a discount 按赔价计算；按贴水价格计算；打折扣
~9& #7f U at a premium 按溢价计算；按升水价格计算
\a:#e%]qz9 at call 通知付款；按通知
,o $F~KPu at constant market price 按固定市价计算
L5%t.7B at constant price 按固定价格计算
P8tpbdZE- at cost 按成本计算
Eei"baw/ at current market price 按当时市价计算；按现时市价计算
hdL/zW7 ] at current price 按当时价格计算；按现时价格计算
l(-We.:( at factor cost 按要素成本计算；按生产要素成本计算
3F5Y#[L` at money-of-the-day price 按付款当日价格计算
72 hN%l at or better 按指定或较佳价位〔买卖指令〕
2V6=F[T at par 按面值计算；平价
Gp0H[-oF at sight 见票即付
8@Zg@>, at the close 按收市盘
^
olaq(z at the opening 按开市盘
hlY]s
&0 attestation 见证；见证条款
P5u
Y 1( at-the-money option 平价期权
s@USJ4# attorney 受权人；受托代表人
_zAHN0d attornment 新拥有人承认书
9`83cL attributable profit 可归属利润
T r}z&efY attributable share value 可归属股份价值
z >EO Qe Auckland Stock Exchange 奥克兰证券交易所
XILB>o.^3 auction 拍卖
P}So>P~2 auctioneer 拍卖商
]_Cm 5Z7 audit 审计；核数
UK YQ @ m Audit Commission 审计署
BMubN Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
XJx$HM&0M 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〕
L -B"P& audit review 帐目审查
F.zx]][JV Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
HGuU6@~hu audited account 审计帐目；经审计的帐目
YX A| 1 audited annual account 经审计的周年帐目
1J`<'{ * audited balance sheet 经审计的资产负债表
AYhWeI+ auditor 核数师；核数主任；审计师
IM.sW'E auditor's certificate 核数师证明书；审计师证明书
)-98pp7~BB auditor's report 核数师报告；审计师报告
Z XCq> Aussie bond 澳元债券
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GA_^?4 austerity budget 紧缩预算
r]e1a\)r Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
T1$fu(f Australia All Ordinaries Index 澳洲所有普通股票指数
nWfzwXP>_ Australian Dollar [AUD] 澳元
V=$ pXpro% Australian Options Market 澳大利亚期权市场
r7Vt,{4/ Australian Securities Commission 澳洲证券事务监察委员会
~ m/nV81 Australian Society of Certified Practising Accountants 澳洲执业会计师公会
}BF!!* Australian Stock Exchange 澳大利亚证券交易所
0P{^aSxTP Austrian Schilling [ATS] 奥地利先令
" ^v/Y authentication 认证；鉴证
j,DF' h authority to purchase 委托购买证；委购书
<x QvS^|[ authorization 认可；核准；授权；授权书
JD`IPQb~ E authorization by direction 指示授权
T Lcev* authorization by instruction 指令授权
R07] { authorization by warrant 令状授权
AnF"+< authorization of unit trust 单位信托的认可
l*r8.qp authorized agent 指定代理人
4>x$I9^Y! authorized capital 法定资本
7aF'E1e'3 authorized clerk 出市员
u+5&^"72, authorized dealer 认可交易商
kM:Z(Z7$ authorized financial institution 认可财务机构
\l tbiDP2 authorized fund 认可基金
Z\YCjs% authorized fund house 获授权的基金公司；认可基金公司
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1 & authorized institution 认可机构
6TR` O authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
(vR9vOpJ authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
}3 825 authorized insurer 获授权保险人；获认可承保人
ABx< Ep6 authorized investment 特准投资项目
Mb! b0
authorized person 获授权人
<?2g\ +{s9 authorized representative 获授权代表
8"'Z0
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H=/ ; automated quotation system 自动报价系统
X-,mNv z Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
;\'d9C 自动交易系统〔香港期货交易所有限公司〕
XRl!~Y| automatic adjustment mechanism 自动调整机制
dguN<yS- E automatic adjustment system 自动调整系统
QZh#& Qf; Automatic Clearing House 自动票据交换所
< `Xt? K automatic exchange rates accumulation system 自动化汇率累集系统
rSg OQ Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
'?Jz8iu- automatic teller machine [ATM] 自动柜员机
MdC}!& W autopay 自动转帐
|F}6Zv available assets 可用资产
[PIh^ DhK available fiscal reserve 现存财政储备
B>; `$- available profit 可用利润
im-XP@< Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
9#>t% IF~ average 平均；平均数；海损
;hgRMkmz4< average basic salary 平均基本薪金
<"hq }B average consumer expenditure 平均消费开支；一般消费开支
5y~ Srb?2 average cost 平均成本
Fv} Uq\v[ average cost of land production 增辟土地平均成本
r`\6+ Ntb. average daily turnover 平均每日成交额
cU|tG!Ij? average daily wage rate 平均每日工资率
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average expenditure pattern 平均开支模式
WHy
r;m3) average growth rate 平均增长率
vNDf1B5z average net fixed assets 固定资产平均净值
A4tb>O M average of relatives 相对价格平均数
<~b vf A= average price 平均价格
OTj
J' average propensity to consume 平均消费倾向；一般消费倾向
0woLB#v9 average propensity to save 平均储蓄倾向；一般储蓄倾向
>^~W'etX| average rate 平均率
8b[<:{[YB average revenue 平均收入；平均收益
[9C{ \t average stock 平均库存；平均存货
wBlo2WY average yearly rent 平均年租
` yYYyB[ avoidance of double taxation 避免双重课税
&?H`MCv t avoidance of tax 避税
