A:
5
Slz ^@n A share Ａ股；甲类股份
@IbZci)1 abatement of tax 减税；减扣免税额
_fn7-&6 ABN AMRO Bank N.V. 荷兰银行
&gT@oS{ above-the-line expenditure 线上项目支出；经常预算支出
{Z <`@\K3 above-the-line receipt 线上项目收入；经常预算收入
rt*>)GI]b ABSA Asia Limited 南非联合亚洲有限公司
5o4KV?" absolute change 绝对数值变更
b1'849i'y= absolute expenditure 实际开支
`I BNBJy absolute guideline figure 绝对准则数字
5cA:;{z];g absolute interest 绝对权益
`q^qe> ' absolute order of discharge 绝对破产解除令
K^"l.V#J absolute profit margin 绝对利润幅度
kFkI[WKyZ absolute value 实值；绝对值
G{X7;j e absolutely vested interest 绝对既得权益
,m0 M:!hK absorbed cost 已吸收成本；已分摊成本
9L-jlAo< absorption 吸收；分摊；合并
\X(*JNQ absorption rate 吸收率；摊配率；分摊率
#M!{ D ACB Finance Limited 亚洲商业财务有限公司
b[:m[^ acceptable form of reciprocity 合理的互惠条件
9vDOSwU* acceptable rate 适当利率；适当汇率
2auJp
. acceptance agreement 承兑协议
$A,YQH+ acceptance for honour 参加承兑
e&!c8\F acceptor 承兑人；接受人；受票人
4|cRYZj5 acceptor for honour 参加承兑人
c]U+6JH accident insurance 意外保险
9o?\*{'KT Accident Insurance Association of Hong Kong 香港意外保险公会
F_w+8)DZ accident insurance scheme 意外保险计划
M?('VOy) accident year basis 意外年度基准
*a8 <cf accommodation 通融；贷款
yoe@]c= accommodation bill 通融票据；空头票据
bxO/FrwTj{ accommodation party 汇票代发人
oz]3
Tx account balance 帐户余额；帐户结余
0cf GI% account book 帐簿
|XNw&X1VF account collected in advance 预收款项
<f.Eog account current book 往来帐簿
6M_ W( account of after-acquired property 事后取得的财产报告
E^{!B]/oP account of defaulter 拖欠帐目
6pC1 C. account payable 应付帐款
/7+b.h])^ account payee only [A/C payee only] 只可转帐；存入收款人帐户
}Cfl|t<5f account receivable 应收帐款
]^wr+9zd account receivable report 应收帐款报表
J2oh#TGp account statement 结单；帐单；会计财务报表
bV'r9&[_6 account title 帐户名称；会计科目
5f0g7w =- accountant's report 会计师报告
#J5_z# -Q; Accountant's Report Rules 会计师报告规则
a\,V>}e accounting and auditing procedure 会计与审计程序；会计与核数程序
b-@9Xjv Accounting Arrangements 《会计安排》
8sI$ accounting basis 会计基础
N|"kuRN# accounting by Official Receiver 破产管理署署长呈交的帐目
Xj30bt Accounting Circular 《会计通告》
-j rAk accounting class 会计类别
pz/W #VN accounting date 记帐日期；会计结算日期
!v%>W< 3Q accounting for money 款项核算
_tje xS' Accounting Officer 会计主任
8 ?y| accounting period 会计报告期；会计期
#v~dhx=R accounting policy 会计政策；会计方针
&dni6E4 accounting practice 会计惯例
q;sZwp< accounting principle 会计准则
l:/x &=w accounting record 会计记录
Ijz*wq\s; accounting report 会计报告
>X iT[Ru Accounting Services Branch [Treasury] 会计事务部〔库务署〕
2w+4B4 Accounting Society of China 中国会计学会
s?9Y3]&+&M accounting statement 会计报表
#k>A, accounting system 会计制度；会计系统
L>7@!/ 9L accounting transaction 会计事项；帐务交易
MwQt/Qv= accounting treatment 会计处理
Q] K$yo accounting year 会计年度
BKE ?o^03 accretion 增值；添加
EDnZ/)6Gg accrual 应计项目；应累算数目
rL+.3ZO):P accrual basis 应计制；权责发生制
H;tE= accrual basis accounting 应计制会计；权责发生制会计
AkO);4A;Jd accrue 应累算；应计
[Ne'2z accrued benefit 应累算利益
X$P(8'[9A accrued charges 应计费用
suLC7x`Z accrued cumulative preference share dividend 应累算的累积优先股股息
bBo>Y7% accrued expenses 应累算费用
E&@#*~ accrued interest payable 应付利息；应计未付利息
3a ZS1]/ accrued interest receivable 应收利息；应计未收利息
61gyx6v accrued right 累算权益
,jw`9 a accruing profit 应累算的利润
w?N>3`Jnf accumulated fiscal reserve 累积财政储备
Q^@7Yg@l accumulated profit 累积利润；滚存溢利
sD{Wc%5 accumulated reserve 累积储备
BYa#<jXtAT accumulation of surplus income 累积收益盈余
OpIeo+^X* acquired assets 既得资产
?(Plb&kR acquisition 收购；购置；取得
O1DUBRli!q acquisition cost 购置成本
i`vy<Dvpz acquisition expenses 购置费用
M:& %c3 acquisition of 100% interest 收购全部股权
3=Rk(%:; acquisition of control 取得控制权
mU]^PC 2[ acquisition of fixed assets 购置固定资产
:!?Fq/! acquisition of shell “买壳”
BTG_c_ ?]e acquisition price 收购价
y; < }` act of God 天灾
&0%B3 acting partner 执事合伙人
hy$VG%b;# active market 买卖活跃的市场；交投畅旺的市场；旺市
g: G5'pZf active partner 积极参与的合伙人
?gvu
E1 active trading 交投活跃
eU e, P actual circulation 实际流通
IX<9_q actual cost 实际成本
r w gj] actual expenditure 实际开支；实际支出
QF*cdc< actual income 实际入息；实际收入；实际收益
+KNd%AJ actual market 现货市场
Xrpvq(] actual price 现货价；实际价格
C>,> _ actual profit 实际利润
! R3P@,j actual quotation 实盘；实际价位；实际报价
R?- z J ; actual year basis 按实际年度计算
qcQq.cS_'N actuals 实货
U^U
hZ! actuarial investigation 精算调查
-:J<JX)o actuarial principle 精算原则
72*j6#zS actuarial report 精算师报告
KMQP A>w# Actuarial Society of Hong Kong 香港精算学会
e L}X(). actuarial valuation 精算师估值
`P*BW,P'T actuary 精算师
|9 0X_6( ad referendum agreement 暂定协议；有待覆核的协定
du#f_|xG ad valorem duty 从价税；按值征税
Rr[Wka9[ ad valorem duty system 从价税制
<63TN `B ad valorem fee 从价费
aD_7^ 8> ad valorem tariff 从价关税
a1%}E e additional allowance 额外免税额
8IBr# +0 additional amount for unexpired risk 未过期风险的额外款额
ib!TXWq additional assessable profit 补加应评税利润
A:yql`&s additional assessment 补加评税
Ze#DFe$ additional commitment 额外承担
EIyFGCw|U additional commitment vote 额外承担拨款
~%f$}{ additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
u&UmI-} additional dependent parent allowance 供养父母额外免税额
O/d]2<V additional provision 额外拨款
?d{O' &|: additional stamp duty 附加印花税
\+l_H4\`K additional tax 补加税罚款；补加税款
Ry xu#]s Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
/;1O9HJa adjudged bankrupt 被裁定破产
P4eH:0=# adjudicated bankrupt 裁定破产人
C8|# adjudication fee 裁定费；评定印花税额手续费；评估契据费
>kmgYWG adjudication of bankruptcy 裁定破产；宣告破产
y'>JT/Q5 adjudication of insolvency 裁定无力偿还债务
%.l={B,i adjusted actual 经调整的实数；调整后的实数
"bW x < adjusted current assets 经调整的流动资产；调整后的流动资产
EBz4k)@ m adjusted figure 经调整的数字；调整后的数额
W3\E; C-g0 adjusted liabilities 经调整的负债；调整后的负债
YPNW%N!$| adjusted loss 经调整的亏损；调整后的亏损
re}PpXRC 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
hiA\~}sl n adjusted profit 经调整的利润；调整后的利润
)|k#cT{=M adjusted surplus 经调整的盈余额；调整后的盈余额
0( A ?& adjusted value 经调整的价值；调整后的价值
rXE0jTf:a adjustment 调整；修订；理算〔保险〕
8e,F{>N adjustment centre 调剂中心
KRcB_( adjustment lag 调整过程的时间差距；调整时差
Rt&5s)O' adjustment mechanism 调整机制
HX}B#T adjustment of loss 亏损调整
]7yxXg adjustment process 调整过程；调整程序
;Oqf{em]; adjustment range 调整幅度
-;&I S administered exchange rate 受管制汇率
O"\_ %=X9 Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
Ak kF6d+ administration expenses 行政费用
H-v[ShE administration fee 手续费；行政费
z[QDJ Mt> administration in bankruptcy 破产管理
JkT!X administration order 遗产管理令
85Yi2+8f4 administrator 管理人；遗产管理人
'[F`!X administrator of the estate 遗产管理人
hp2E! C ma admission of debt 债项承认书
bF_0',W admission of proof 接纳债权证明
$poIWJM c advance 放贷款项；垫付款项；预支款项；预付款项
gAsmPI.K advance account 暂支帐目；预付款帐户
Qu=b -9 advance compensation 预付补偿金
}( Fmr7%m advance from shareholder 股东垫款
=CD6x=
l6 advance pending reimbursement 预支以待日后付还
@Q2E1Uu% advanced economy 先进经济体系
1)
2-UT advancement 预付；预付财产
V
)oXJL advances warrant 垫款令
f['lY1#V1 advancing 贷出
6c-'CW
adverse balance 逆差
=lk'[P/ p` adverse exchange 逆汇
$A{$$ 8P advertisement addressed to shareholders 在报章刊登的致股东通告
f:~G) advice for collection 托收通知书
/N*<Fq7w~ advice of drawing 提款通知书；汇票通知书
Nh^I{%.x advice of payment 付款通知
a1 I-d=] Advisory Committee [Securities and Futures Commission]
We} 9'X} 谘询委员会〔证券及期货事务监察委员会〕
Ce<z[?u Advisory Committee on Diversification 经济多元化谘询委员会
oi7k#^ affidavit 誓章；遗产申报誓章
N-F&=u} affidavit of no receipt 述明无收款的誓章
DKMkCPX% affiliate 联号；联营公司；附属公司
!=.y[Db= affiliated company 附属公司；联号；联营公司
!] uB4 affirmation [estate duty] 非宗教式宣誓〔遗产税〕
}6%\/d1~ 6 affordability 负担能力
)#\3c,<Y African Development Bank [AfDB] 非洲开发银行
U
^O4HJ after-acquired property 事后取得的财产
Hn)?
xw]x after-hours dealing 市后交易
e#mf{ 1& after-tax profit 税后盈利；税后利润；税后溢利
M61Nl)|mx& agency agreement 代理协议
}15&<s agency expenses 代理机构的开支
fI0"#i v} agency fee 代理费
{N{eOa<HA Agency Law 《代理法》
=*ErN agent 代理人；承销人
DpmAB. agent of company 公司代理人
[|* 7"Q ( agent's fee 代理人费；经纪费
6%6d zZ aggregate 总计；总数；总体数字
!0zcS7&P aggregate amount 总款额；总额
+ XBF,<P aggregate assets and liabilities 总体资产与负债
58#nY t aggregate at constant price 按固定价格计算的总体数字
_UkBOJ:G$H aggregate demand 总需求
(
EJ1g^|" aggregate gross position 总持仓量
}+/Vk aggregate limit 总限额
|;Jt *
_ aggregate of salaries tax 合计薪俸税
OMjPC_ aggregate performance 总体表现；总体业绩
6 A]a@,PC aggregate supply 总体供应
3*%+NQIj aggregate surplus 总盈余
Rfv vX$ aggregate total 整体总额
#X*);cn aggregate value 总值；合计价值
^hZ0"c aggregated basis 合计基准
/K!f3o+
aggregated net chargeable income 合计应课税入息实额
)eZu G S aggregation 合并计算；合计；总和
-t<1A8% aggregation of incomes of husband and wife 夫妇入息合并计算
(Lz|o!> aggregation of property 财产的总和
Q-R?y+| x agio 差价；贴水
O z(=%oS 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》
m !<FlEkN Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
M+ < SSi" 《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》
^5~x*=_ Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
FYC] ^ D 《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》
q$v0sTk0Y Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
0)K~pV0aT 《香港政府和大韩民国政府关于相互促进和保护投资协定》
n?O Mfx agreement for a settlement 授产协议
*HV_$^)= agreement for assignment 转让协议
TK'y- 5W agreement for sale 售卖协议；买卖协议
IpzU=+h agreement for sale and purchase 买卖协议
m$_l{|4z agreement for the payment of interest 支付利息协议
*tpS6{4=#7 agreement for the repayment of money 还款协议
A 9l d9R agreement of reinsurance 再保险协议
qu $FpOJ
Agricultural Bank of China 中国农业银行
n'pJl air passenger departure tax 飞机乘客离境税
M"K $.m@t Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
/03 Wst airport tax 机场税
H[pvC=O= alcohol duty 酒精税
d?YSVmG alienation 让与；让渡；转让
h 1 "# alimony 生活费；赡养费
-3d`e2 ^&} All Ordinaries Index [AOI] 所有普通股指数
L5d
YTLY all risks 全险；综合险
_RzoXn{1e All Sales Record for Stock Market 《股票市场成交报告》
w0sy@OF Allied Capital Resources Limited 新联财务有限公司
*& _A4) all-items index [Consumer Price Index] 总指数〔消费物价指数〕
/ : \ 27n allocation letter 拨款信件
:D 2GLq *\ allocation of fund 分配款项；预留款项
x=W s)&H_Y allocation of profit 利润分配；溢利分配
Ik5-ooZ&{ allocation warrant 拨款令
d= vD Pf allotment 分配；配股
!_c6 `oW allotment notice 股份配售通知；配股通知
' _K`1&#U allotment of shares 股份分配
k{ Y\YG%b
allowable 可获宽免；免税的
}7fzEo`g allowable business loss 可扣除的营业亏损
"J}B
lB allowable expenses 可扣税的支出
BjjuZN& allowance 免税额；津贴；备抵；准备金
Ut1s~ b1 allowance for debts 债项的免税额
jt3W.^6HO allowance for depreciation by wear and tear 耗损折旧免税额
3|3 ad' allowance for funeral expenses 殡殓费的免税额
I%j]p Y4 allowance for inflation 为通货膨胀而预留的款项；通胀准备金
T{#=A$vu allowance for repairs and outgoings 修葺及支出方面的免税额
l:#'i`; allowance to debtor 给债务人的津贴
'}>8+vU` alteration of capital 资本更改
f R2,NKM@ alternate trustee 候补受托人
0U.Ld: amalgamation 合并
!HXsxNe ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
%2G3+T8*x ambit of charges 征税范围；收费范围
%hBw)3;l amended valuation 经修订的估值
Xh~oDnP American Commodities Exchange 美国商品交易所
dj 6Lf American Express Bank Limited 美国运通银行
~g~`,:Qc American Stock Exchange 美国证券交易所
0r&FH $ amortization 摊销
q7rX4-G$ amount due from banks 存放银行同业的款项
- / 7@ A amount due from banks abroad 存放海外银行同业的款项
`I|Y7 GoUO amount due from holding companies 控股公司欠款
cIuCuh 0I` amount due from local banks 存放本港银行同业的款项
pFo,@M amount due to banks 银行同业的存款
$K|2 k7 amount due to banks abroad 海外银行同业的存款
A>:31C amount due to holding companies 控股公司存款
z FwO( amount due to local banks 本港银行同业的存款
eo"XHP7ja amount due to outport banks 外埠银行同业的存款
&Fmen;( amount for note issue 发行纸币的款额
OXoEA a amount of bond 担保契据的款额
EScy!p \* amount of consideration 代价款额
f,-'eW/j amount of contribution 供款数额
cZt5;"xgr] amount of indebtedness 负债款额
Au )% w amount of principal of the loan 贷款本金额
@$!"}xDR' amount of rates chargeable 应征差饷数额
ZU9Rvtb KB amount of share capital 股本额
p1ER<_fp amount of sums assured 承保款额
L{ c\7 amount of variation 变动幅度
R*vfp ?x amount of vote 拨款数额
4)N~*+~\h amount payable 应付款额
kw1L m1C amount receivable 应收款额
!6s]p%{V Amsterdam Stock Exchange 阿姆斯特丹证券交易所
2
t]=-@ analysis 分析
`z cpaE.@ ancillary risk 附属风险
34vH+,!u annual account 周年帐目；周年帐目报表；年度决算；年结
QVN @B[9 annual accounting date 年结日期
6
)Qe*S annual allowance 每年免税额；年积金；年度津贴；年津
E{}eYU annual balance 年度余额
Lk XF~ annual disposable income 每年可动用收入
*>j4tA{b@v annual estimates 周年预算
C z4l annual fee 年费
OgyHX>} bH annual general meeting 周年大会
c5HW.3" annual growth rate 年增率；每年增长率
-EU~
%/=m+ annual long-term supplement 长期个案每年补助金
[#2 z=Xg annual pensionable emolument 可供计算退休金的年薪
bEzy KrN\ annual report 年报
EPeV1$ Annual Report on the Consumer Price Index 《消费物价指数年报》
p:|p ? annual return 周年报表；周年申报表；每年报税表格
}j#c#''i Annual Return Rules 《周年报表规则》
U rB {jS? annual review of consumer prices 每年消费物价回顾
4*+ )D8 annual roll-forward basis 逐年延展方式
xTdh/} annual salary 年薪
W#<ZaGsq annual statement 年度报表；年度决算表
p \,PY 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
: WN*wd annuitant 年金受益人
*s"{JrG`O annuity 年金
as@I0e(( annuity contract 年金合约
5A"OL6ty annuity on human life 人寿年金
]4oF!S%F antecedent debt 先前的债项
+Tp>3Jh 2 ante-dated cheque 倒填日期支票
9m_Hm')VG anticipated expenditure 预期开支
ais"xm<V anticipated net profit 预期纯利
sBu- \P# anticipated revenue 预期收入
^<'=]?xr anti-inflation measure 反通货膨胀措施
]1n
=O"vE anti-inflationary stance 反通货膨胀立场
^Zw1X6C5~ apparent deficit 表面赤字
#s^~'2^%4 apparent financial solvency 表面偿债能力
VSa#X |z apparent partner 表面合伙人
pWXoJ0N application for personal assessment 个人入息课税申请书
2= xjg K application of fund 资金应用
@phb5 application to release as liquidator and to destruct the books of accounts and documents
go$zi5{h# 申请免除清盘人职务及毁灭帐簿与文件
PWThm ooP appointed actuary 委任精算师
,v+~vXO&\ appointed auditor 委任核数师；委任审计师
ojZvgF appointed trustee 委任的受托人
(y!< ^ Q appointer 委任人
1-60gI1) apportioned pro rata 按比例分摊
? Dk&5d^d apportionment 分配；分摊
&'-ze,k} Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
$&iw (BIq apportionment formula 分摊方程式
%$L!N-U6 apportionment of estate duty 遗产税的分摊
c:MP^PWc appraisal 估价；评估
# Y;_W;# appreciable growth 可观增长
?4,e?S6,[ appreciable impact 显着影响
Dy_Za.N2 appreciable increase 可观增长
t1)Qa(#] appreciation 增值；升值
RZV 6\ j appreciation against other currencies 相对其他货币升值
+WYX j appreciation of the exchange value of Hong Kong dollar 港元汇值上升
SiyZq " appreciation tax 增值税
gIfl}Jat appropriation 拨款；拨用；拨付
W q1% appropriation account 拨款帐目
c~a:i=y67 Appropriation Bill 拨款法案
>F~]r$G appropriation-in-aid system 补助拨款办法
'X$2gD3c9 approved assets 核准资产
hI{M?LQd approved basket stock 认可一篮子证券
:Ojsj_Z;; approved budget 核准预算
({}JvSn1 approved charitable donation 认可慈善捐款
s<t*g]0 `/ approved charitable institution 认可慈善机构
9$pQ|e0tJ approved currency 核准货币；认可货币
8f37o/L approved estimates 核准预算
vf+GC*f approved estimates of expenditure 核准开支预算
l |c# approved overseas insurer 核准海外保险人
,dM}B- approved overseas trust company 核准海外信托公司
t_PAXj approved pooled investment fund 核准汇集投资基金
}x^q?;7xW approved provident fund scheme 认可公积金计划
* 0GR
} k approved provision 核准拨款
ersddb^J] approved redeemable share 核准可赎回股份
451TTqc approved regional stock 认可地区性证券
A[F tPk{k approved retirement scheme 认可退休金计划
V uqJ&U.- approved subordinated loan 核准附属贷款
n9}3>~ll arbitrage 套戥；套汇；套利
*TEgV arbitrageur 套戥者；套汇者
:qbbo~U arbitrary amount 临时款项
I$7 #Z!P6| arrangement 措施；安排；协定
DRC2 U%[ arrears 欠款
4PwjG;!K arrears of pay 欠付薪酬
b'Scoa7@' arrears of revenue 逾期未收税款；逾期未收的帐项
)c:i 'L articles of association 组织章程；组织细则；组织章程细则
gn>qd6P Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
b42"Y,sbB ascertainment of profit 确定利润
,,hW|CmN30 "Asia Clear" “亚洲结算系统”
mT@8( Asia Commercial Bank Ltd. 亚洲商业银行有限公司
9%i|_c} Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
&jh'B , Asian Development Fund [ADF] 亚洲发展基金
$n30[P@p; Asian dollar bond 亚洲美元债券
Lc< v4Bp Asian dollar market 亚洲美元市场
OaeGukhX& Asian dollar rate 亚洲美元利率
w^e5" og] Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
dD
Qx [ Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
b '1n1L asked price 沽盘；喊价；索价；卖方报价
Cy'0O>v5 assessable income 应评税入息
2E
Ufd\ assessable loss 应评税亏损
uTgvMkO assessable profit 应评税利润
.Du-~N4\ assessable value 应评税值
uA d4 Zz assessed profit 估定利润
\>b
: assessed value 经评估价值
,P&.qg i=( assessment 评税；评定；估价；评税单
vhA 4ol assessment number 评税编号；估价编号
,i>{yrsOh assessment of additional tax 补加税评税
ZK1H%&P=R assessment of performance 业绩评估；实绩评价
D<-MbK^S Assessor 评税主任
R4 8w\?L asset price bubbles 资产价格泡沫
+K6j p asset-backed securities 具资产保证的证券
|yqL0x0\l assets accretion 资产增值
YueYa#7z assets and liabilities 资产与负债
f~HC%C
YH assets betterment statement 资产递增表；资产改进表
;7jszs.6% assets lending 实物放款；有抵押贷款
#GTR}|Aga assets of the company passing on the death 死者去世时转移的公司资产
x4$#x70? assets pledged as security for liabilities 用作负债抵押的资产
qhFWQ1W assets portfolio 资产投资组合
{h < V^r assets price 资产价格
P;.j5P^j` assets quality 资产质素
xc4g`Xi assets realization 资产变现
O;bnyB$ assets refinancing arrangement 资产再集资安排
?X'm>R. @ assets securitization 资产证券化
#H0-Fwo assets situated outside Hong Kong 在香港以外地方的资产
7Nu.2q E assets stripping 削减资产；拆卖资产
`x{*P.]N!< assets value 资产值
b 4 Y< assignee 承让人
U`G assignment 转让；转让书；转让契
` \}Ck1o assignment of interest 权益转让
ZDQc_{e{ assignment of letters patent and trade mark 专利证书及商标转让
S!'Y:AeD& assignment of property 物业转让；物业转让书
[;?CO< assignment right 转让权
41Y1M]`= assignor 转让人
J>@T'# associate 有联系的人；有关连人士；相联者；合伙人；联系人
zv~dW4' Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
v-
793pr associate member 附属会员
><t4 f(d associated body corporate 相联法人团体
2.,4b- ^ associated company 相联公司；联属公司
RgB5 '$x} associated corporation 相联法团
ECZ`I Z. Association of Chartered Certified Accountants [ACCA] [United Kingdom]
y\?T%g 公认会计师公会〔英国〕
F'~\!dNL Association of Futures Exchange Brokers 香港期货经纪协会
2LO8S J# Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
aEL^N0\d association of underwriters 承保人组织
(_ 9 u< assumption of control 接管
^k* h assurance 担保；保险；转易；转易书
3PLYC}Jq assurance of interest 权益的转易
0*=[1tdWY at 19XX price 按一九ＸＸ年价格计算
0~/'c0Ho at a discount 按赔价计算；按贴水价格计算；打折扣
4r+@7hnK at a premium 按溢价计算；按升水价格计算
"j 2th. at call 通知付款；按通知
uK6'TJ at constant market price 按固定市价计算
;2k!KW@ at constant price 按固定价格计算
AG Ws> at cost 按成本计算
V6 L0\ at current market price 按当时市价计算；按现时市价计算
iImy"$yX{ at current price 按当时价格计算；按现时价格计算
cF2!By3M at factor cost 按要素成本计算；按生产要素成本计算
762c`aP_( at money-of-the-day price 按付款当日价格计算
TJO?BX_9 at or better 按指定或较佳价位〔买卖指令〕
iAl.(j at par 按面值计算；平价
* ^+]`S at sight 见票即付
d,5,OJY2f at the close 按收市盘
es6]c%o:t^ at the opening 按开市盘
+jPJv[W attestation 见证；见证条款
D;Bij= at-the-money option 平价期权
+{r~-Rn3 attorney 受权人；受托代表人
+$;#bw)yH attornment 新拥有人承认书
5qL ;@Y attributable profit 可归属利润
9OS~;9YR attributable share value 可归属股份价值
>53Hqzm&
Auckland Stock Exchange 奥克兰证券交易所
/a .XWfu auction 拍卖
/S #Z.T~~ auctioneer 拍卖商
ty> 9i]Y- audit 审计；核数
hWz/PK, Audit Commission 审计署
'44I}[cA/ Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
4 }r.g0L 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
N ?{.}-Q audit review 帐目审查
J?$`Tnx^ Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
z=j,-d%9 audited account 审计帐目；经审计的帐目
TB%NHq-! audited annual account 经审计的周年帐目
mD_sf_ 2> audited balance sheet 经审计的资产负债表
UfNcI[xr auditor 核数师；核数主任；审计师
sLOkLz"x auditor's certificate 核数师证明书；审计师证明书
?Z2_y - auditor's report 核数师报告；审计师报告
rUW/d3y Aussie bond 澳元债券
0PdX>h.t austerity budget 紧缩预算
*v:o`{vM[ Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
-d]v6q'1 Australia All Ordinaries Index 澳洲所有普通股票指数
0 /)OAw"m Australian Dollar [AUD] 澳元
i4dy0jfN Australian Options Market 澳大利亚期权市场
fA T+x1J\ Australian Securities Commission 澳洲证券事务监察委员会
*JA0Vs 5 Australian Society of Certified Practising Accountants 澳洲执业会计师公会
?58* #'r Australian Stock Exchange 澳大利亚证券交易所
iGw\ A!}w\ Austrian Schilling [ATS] 奥地利先令
,o p S)C$ authentication 认证；鉴证
rNl%I@ G authority to purchase 委托购买证；委购书
G
Tz>}@W authorization 认可；核准；授权；授权书
mcb|N_#n/ authorization by direction 指示授权
m4@Lml+B, authorization by instruction 指令授权
^fEer authorization by warrant 令状授权
wu;^fL authorization of unit trust 单位信托的认可
] A,Og_g authorized agent 指定代理人
7.nNz&UG]5 authorized capital 法定资本
Q- } cB authorized clerk 出市员
U}<' [o
V authorized dealer 认可交易商
HXP/2&|JY authorized financial institution 认可财务机构
u):Nq< X authorized fund 认可基金
FfM,~s<Efz authorized fund house 获授权的基金公司；认可基金公司
C 5^9D authorized institution 认可机构
v m.%)F#@ authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
ehV}}1>O authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
{ O_`eS authorized insurer 获授权保险人；获认可承保人
Y?4N%c_ ; authorized investment 特准投资项目
j-k]|0ea} authorized person 获授权人
^5Ob( FvU authorized representative 获授权代表
Z^t{m!v authorized share capital 法定股本
'R
nvQ"" automated quotation system 自动报价系统
2rrC y C Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
jMP;$w 自动交易系统〔香港期货交易所有限公司〕
~mvD|$1z automatic adjustment mechanism 自动调整机制
X8 A$& automatic adjustment system 自动调整系统
T1A/>\Ns Automatic Clearing House 自动票据交换所
4p&YhV7j)o automatic exchange rates accumulation system 自动化汇率累集系统
|HQF qa < Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
Tilw .z automatic teller machine [ATM] 自动柜员机
cdv0:+[P autopay 自动转帐
L[. )!c8k available assets 可用资产
S20E}bS:> available fiscal reserve 现存财政储备
>_u5"&q available profit 可用利润
"64D.c(r$ Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
7D=gAMPvJ average 平均；平均数；海损
]Vd1fkXO0 average basic salary 平均基本薪金
,Ad{k average consumer expenditure 平均消费开支；一般消费开支
DC,]FmWs!+ average cost 平均成本
T%@qlEmf average cost of land production 增辟土地平均成本
I 7{
Q\C4 average daily turnover 平均每日成交额
~?:Xi_3Lo average daily wage rate 平均每日工资率
VR vX^w0 average expenditure pattern 平均开支模式
F=V_ ACU average growth rate 平均增长率
}EJ't io] average net fixed assets 固定资产平均净值
]3~X!(O average of relatives 相对价格平均数
($ s%B average price 平均价格
.!Q?TSQ+{! average propensity to consume 平均消费倾向；一般消费倾向
Kc {~Q average propensity to save 平均储蓄倾向；一般储蓄倾向
e%v0EJ}, average rate 平均率
OIrr'uNH average revenue 平均收入；平均收益
#yR@.&P average stock 平均库存；平均存货
XO"BEj<x average yearly rent 平均年租
S3Sn _zqG avoidance of double taxation 避免双重课税
IK|W^hH\8 avoidance of tax 避税
