A:
?Io2lFvI@Y A share Ａ股；甲类股份
q Tex\qP abatement of tax 减税；减扣免税额
Sa(r l^qZ2 ABN AMRO Bank N.V. 荷兰银行
&0blHDMj{# above-the-line expenditure 线上项目支出；经常预算支出
( 6aZQ`H above-the-line receipt 线上项目收入；经常预算收入
uSbg*OA ABSA Asia Limited 南非联合亚洲有限公司
}gt~{9?c absolute change 绝对数值变更
2^+"GCo absolute expenditure 实际开支
>l[N]CQ absolute guideline figure 绝对准则数字
rGO 3 absolute interest 绝对权益
d":{a6D*d absolute order of discharge 绝对破产解除令
'f!Jh<i absolute profit margin 绝对利润幅度
;bbEd' absolute value 实值；绝对值
,1kV9_x absolutely vested interest 绝对既得权益
!pXz-hxKT absorbed cost 已吸收成本；已分摊成本
(\_d'Js(; absorption 吸收；分摊；合并
(/Bkwb JyE absorption rate 吸收率；摊配率；分摊率
my0->W%L ACB Finance Limited 亚洲商业财务有限公司
D~,R @7 acceptable form of reciprocity 合理的互惠条件
T9.gs}B0 acceptable rate 适当利率；适当汇率
n*uZ=M_/Q acceptance agreement 承兑协议
Melc -[ acceptance for honour 参加承兑
su SIz 7:
acceptor 承兑人；接受人；受票人
!Hg#c!eOg acceptor for honour 参加承兑人
j_g9RmZT accident insurance 意外保险
2HNS|GHb& Accident Insurance Association of Hong Kong 香港意外保险公会
&c !-C_L 2 accident insurance scheme 意外保险计划
{,-# ;A*yW accident year basis 意外年度基准
-"H9 W: accommodation 通融；贷款
AE Jm/8,T accommodation bill 通融票据；空头票据
4]R3*F accommodation party 汇票代发人
lUz@Em account balance 帐户余额；帐户结余
bvKi0- account book 帐簿
YWdvL3Bgk, account collected in advance 预收款项
_X/`4 G account current book 往来帐簿
)$i3j
1[; account of after-acquired property 事后取得的财产报告
D.} b<kDD account of defaulter 拖欠帐目
:
Dlk `? account payable 应付帐款
'{~ ej: account payee only [A/C payee only] 只可转帐；存入收款人帐户
v|z1nD!?] account receivable 应收帐款
u,q#-d0g; account receivable report 应收帐款报表
ZvJx01F{ account statement 结单；帐单；会计财务报表
jTIn@Q account title 帐户名称；会计科目
H9?~#GPb accountant's report 会计师报告
cR} =3|t Accountant's Report Rules 会计师报告规则
p cG q accounting and auditing procedure 会计与审计程序；会计与核数程序
l +,rc*-j0 Accounting Arrangements 《会计安排》
X35hLp8 M accounting basis 会计基础
Z5K,y19/~ accounting by Official Receiver 破产管理署署长呈交的帐目
cPSpPx Accounting Circular 《会计通告》
M`F L&Ac accounting class 会计类别
5kz`_\ & accounting date 记帐日期；会计结算日期
4RNzh``u accounting for money 款项核算
}"v "^5 Accounting Officer 会计主任
|Ca n accounting period 会计报告期；会计期
J)_ 42Z accounting policy 会计政策；会计方针
<o
O_wS@: accounting practice 会计惯例
& iivSc;# accounting principle 会计准则
!k^\`jMzw accounting record 会计记录
'UKB
pm/ accounting report 会计报告
Qp}<8/BM\ Accounting Services Branch [Treasury] 会计事务部〔库务署〕
K9iR>put Accounting Society of China 中国会计学会
G.8ZISN/ accounting statement 会计报表
4!wfh)Z accounting system 会计制度；会计系统
R<U <Y'Y accounting transaction 会计事项；帐务交易
4k 8 @u accounting treatment 会计处理
UF
tTt`N2 accounting year 会计年度
XR(kR{yo accretion 增值；添加
t1S\M%? accrual 应计项目；应累算数目
SV >EB;< accrual basis 应计制；权责发生制
n@f@-d$m\< accrual basis accounting 应计制会计；权责发生制会计
RY&~{yl$"1 accrue 应累算；应计
5{UGSz 1 accrued benefit 应累算利益
GzX@Av$ accrued charges 应计费用
S6uBk"V! accrued cumulative preference share dividend 应累算的累积优先股股息
lK0coj1+ accrued expenses 应累算费用
coBxZyM 1} accrued interest payable 应付利息；应计未付利息
2_p/1Rs accrued interest receivable 应收利息；应计未收利息
"#%T*c{Tf0 accrued right 累算权益
D
KOdqTW accruing profit 应累算的利润
W=drp>Uj accumulated fiscal reserve 累积财政储备
tQ"PCm
accumulated profit 累积利润；滚存溢利
Z q)A"'Y accumulated reserve 累积储备
B s*s8}6 accumulation of surplus income 累积收益盈余
n$>H } #q acquired assets 既得资产
O \?ei+(H7 acquisition 收购；购置；取得
SrxX-Hir acquisition cost 购置成本
sE% n=Ww acquisition expenses 购置费用
_kfApO )O acquisition of 100% interest 收购全部股权
/C" E*a acquisition of control 取得控制权
a"EXR-+8 acquisition of fixed assets 购置固定资产
/@K?W=w4 acquisition of shell “买壳”
:h r%iu acquisition price 收购价
8@!SM act of God 天灾
xM ( acting partner 执事合伙人
G 8@ %)$A active market 买卖活跃的市场；交投畅旺的市场；旺市
|
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~ active partner 积极参与的合伙人
pdM|dGq^ active trading 交投活跃
y9 "!y s actual circulation 实际流通
zPn8>J<.0Q actual cost 实际成本
1-`8v[S actual expenditure 实际开支；实际支出
|dvcDx0|K actual income 实际入息；实际收入；实际收益
D*b>
l_ actual market 现货市场
oPi)#|jcb actual price 现货价；实际价格
Ty>`r n actual profit 实际利润
),86Y:^4 actual quotation 实盘；实际价位；实际报价
Mw < 1 actual year basis 按实际年度计算
9E+^FZ e actuals 实货
!|SawT5t actuarial investigation 精算调查
HRk+2'wjAz actuarial principle 精算原则
N GNn_1 actuarial report 精算师报告
I>:'5V Actuarial Society of Hong Kong 香港精算学会
wx< DzC actuarial valuation 精算师估值
[e (- actuary 精算师
3=z'Ih` ad referendum agreement 暂定协议；有待覆核的协定
No I=t ad valorem duty 从价税；按值征税
jd#{66: ad valorem duty system 从价税制
x \lua ad valorem fee 从价费
&" =inkh ad valorem tariff 从价关税
y<Z8+/f`f additional allowance 额外免税额
6d ,"GT additional amount for unexpired risk 未过期风险的额外款额
f?)qZPM
additional assessable profit 补加应评税利润
H&I 0 \upd additional assessment 补加评税
/IgTmXxxj additional commitment 额外承担
M
C>{I3 additional commitment vote 额外承担拨款
Zscm c;G additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
%"o4IYV# additional dependent parent allowance 供养父母额外免税额
Mb-C DPT additional provision 额外拨款
tUzuel* additional stamp duty 附加印花税
3N?uY2 additional tax 补加税罚款；补加税款
#+XKfumLk Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
f"/NY6 adjudged bankrupt 被裁定破产
I;=}@]9 adjudicated bankrupt 裁定破产人
p0b&CrALx adjudication fee 裁定费；评定印花税额手续费；评估契据费
uu HWN| adjudication of bankruptcy 裁定破产；宣告破产
tP`,Egf"g adjudication of insolvency 裁定无力偿还债务
>LLFe~9`g adjusted actual 经调整的实数；调整后的实数
h)sc-e adjusted current assets 经调整的流动资产；调整后的流动资产
s:M:Ff adjusted figure 经调整的数字；调整后的数额
V XC _Y adjusted liabilities 经调整的负债；调整后的负债
Oa{M9d,l adjusted loss 经调整的亏损；调整后的亏损
]^dX B 0 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
?(F~9 V adjusted profit 经调整的利润；调整后的利润
\;4RD$J adjusted surplus 经调整的盈余额；调整后的盈余额
RP6QS )| adjusted value 经调整的价值；调整后的价值
bBGLf)fsTG adjustment 调整；修订；理算〔保险〕
t1xX B^.M{ adjustment centre 调剂中心
a &j
H9 adjustment lag 调整过程的时间差距；调整时差
g8^ $, adjustment mechanism 调整机制
Fq~de%y adjustment of loss 亏损调整
{ 2-w<t adjustment process 调整过程；调整程序
V F;%Z adjustment range 调整幅度
=>&d[G[m! administered exchange rate 受管制汇率
S-My 6'ar Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
J-=&B5"O> administration expenses 行政费用
M>-x \[n+ administration fee 手续费；行政费
yhZ 2-*pTg administration in bankruptcy 破产管理
hD
sFsG administration order 遗产管理令
6*CvRb& administrator 管理人；遗产管理人
s3 o K[:/ administrator of the estate 遗产管理人
!s5 _ JO admission of debt 债项承认书
:Z,zWk1| admission of proof 接纳债权证明
lBl`R|Gt advance 放贷款项；垫付款项；预支款项；预付款项
eR?`o !@y advance account 暂支帐目；预付款帐户
+hi!=^b] advance compensation 预付补偿金
hCM+=]z" advance from shareholder 股东垫款
L\!Pa+Iod advance pending reimbursement 预支以待日后付还
OF!(B J L advanced economy 先进经济体系
}{HlY?S advancement 预付；预付财产
fi`*r\ advances warrant 垫款令
C4ge_u# advancing 贷出
``U>9S"p) adverse balance 逆差
g \d|/HV K adverse exchange 逆汇
ge*f<#|0U- advertisement addressed to shareholders 在报章刊登的致股东通告
u`7\o~$ advice for collection 托收通知书
(FP -
K advice of drawing 提款通知书；汇票通知书
!M\8k$#"n advice of payment 付款通知
[8![UcMq Advisory Committee [Securities and Futures Commission]
p%8y!^g 谘询委员会〔证券及期货事务监察委员会〕
/ F9BbG{ Advisory Committee on Diversification 经济多元化谘询委员会
*IfLoKS' affidavit 誓章；遗产申报誓章
0jG8Gmh! affidavit of no receipt 述明无收款的誓章
Z+JPxe#7 affiliate 联号；联营公司；附属公司
"RiY#=}sm affiliated company 附属公司；联号；联营公司
Z
sv(/> affirmation [estate duty] 非宗教式宣誓〔遗产税〕
* }Vg]3$4 affordability 负担能力
IOomBy: African Development Bank [AfDB] 非洲开发银行
wm_xH_{F after-acquired property 事后取得的财产
Dhv ^}m@ after-hours dealing 市后交易
5V8W SnO after-tax profit 税后盈利；税后利润；税后溢利
>E6w,Ab agency agreement 代理协议
>,7 -cm=. agency expenses 代理机构的开支
,x&T8o/a agency fee 代理费
_I+QInD ;) Agency Law 《代理法》
[Q6PFdQ_JT agent 代理人；承销人
?` lIsd agent of company 公司代理人
K8daSvc agent's fee 代理人费；经纪费
qJj"WU5 aggregate 总计；总数；总体数字
\9jEpE^Ju( aggregate amount 总款额；总额
~p<w>C9 aggregate assets and liabilities 总体资产与负债
H+6+ I53 aggregate at constant price 按固定价格计算的总体数字
qYF150 aggregate demand 总需求
w`x4i fZ0q aggregate gross position 总持仓量
.7_<0&kW aggregate limit 总限额
3vepJ) D ( aggregate of salaries tax 合计薪俸税
SN' j?- aggregate performance 总体表现；总体业绩
<>%2HRn<u aggregate supply 总体供应
M*<Ee]u aggregate surplus 总盈余
AhWc JD] aggregate total 整体总额
\ W4|.[ aggregate value 总值；合计价值
@vs+)aRa aggregated basis 合计基准
"w7wd5h aggregated net chargeable income 合计应课税入息实额
C/_Z9LL?F aggregation 合并计算；合计；总和
? )X 0l aggregation of incomes of husband and wife 夫妇入息合并计算
wF[%+n (* aggregation of property 财产的总和
Qv~lH&jG agio 差价；贴水
e#Bx lC Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
EIug)S~ Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
sYE| 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
:"{(" !x Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
e aB6e@]@ 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
rK(TekU Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
OiI29 《香港政府和大韩民国政府关于相互促进和保护投资协定》
Ku$:. agreement for a settlement 授产协议
LYhj I agreement for assignment 转让协议
*sz:c3{_ agreement for sale 售卖协议；买卖协议
| $ agreement for sale and purchase 买卖协议
*5m4 j=- agreement for the payment of interest 支付利息协议
Z}$wvd agreement for the repayment of money 还款协议
m?GBvL$ agreement of reinsurance 再保险协议
NpI "XQ Agricultural Bank of China 中国农业银行
OXDE U. air passenger departure tax 飞机乘客离境税
B :oE&Ahh{ Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
r^zra|] airport tax 机场税
;iq H:wO alcohol duty 酒精税
{ 0?^ $R8j alienation 让与；让渡；转让
\3q Z0 alimony 生活费；赡养费
#l 7(W G All Ordinaries Index [AOI] 所有普通股指数
!A":L0[ 7n all risks 全险；综合险
<Ukeq0 All Sales Record for Stock Market 《股票市场成交报告》
Smg z} Allied Capital Resources Limited 新联财务有限公司
[SJ3FZ< all-items index [Consumer Price Index] 总指数〔消费物价指数〕
eU(cn8/} allocation letter 拨款信件
p d^"MG allocation of fund 分配款项；预留款项
_O#R,Y2# allocation of profit 利润分配；溢利分配
cfSQ q H allocation warrant 拨款令
Yc^;?n`x allotment 分配；配股
6
9+Pf* allotment notice 股份配售通知；配股通知
vb.}S G> allotment of shares 股份分配
}-/oL+j allowable 可获宽免；免税的
erlg\-H allowable business loss 可扣除的营业亏损
YUjKOPN allowable expenses 可扣税的支出
yd|ao\'= allowance 免税额；津贴；备抵；准备金
;r?s7b/> allowance for debts 债项的免税额
wNvq['P allowance for depreciation by wear and tear 耗损折旧免税额
Ky[s& >02 allowance for funeral expenses 殡殓费的免税额
1EiSxf allowance for inflation 为通货膨胀而预留的款项；通胀准备金
9KCeKT>v allowance for repairs and outgoings 修葺及支出方面的免税额
9w!PA-) L allowance to debtor 给债务人的津贴
zoibinm}Eg alteration of capital 资本更改
OjWg>v\ v alternate trustee 候补受托人
kltorl H amalgamation 合并
J O-FnoQK ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
,eSII2,r4 ambit of charges 征税范围；收费范围
,,8'29yEq amended valuation 经修订的估值
#kQ1, P6,( American Commodities Exchange 美国商品交易所
>lkjoE VQ American Express Bank Limited 美国运通银行
/JjSx/ American Stock Exchange 美国证券交易所
Yg V" *~ amortization 摊销
,8@q2a/ amount due from banks 存放银行同业的款项
s7?d_ + O amount due from banks abroad 存放海外银行同业的款项
# KUN ZW amount due from holding companies 控股公司欠款
XcFu:B amount due from local banks 存放本港银行同业的款项
w5<&b1: amount due to banks 银行同业的存款
aOhi<I`* amount due to banks abroad 海外银行同业的存款
<IBWA0A=8a amount due to holding companies 控股公司存款
ROi_k4Fj amount due to local banks 本港银行同业的存款
4OOI$J$Jh amount due to outport banks 外埠银行同业的存款
ec h1{v\B| amount for note issue 发行纸币的款额
@Ta0 v:Y amount of bond 担保契据的款额
x~?|bnM#3 amount of consideration 代价款额
j6GR-WQ]t amount of contribution 供款数额
p}]K0F!
amount of indebtedness 负债款额
0u}+n+\ g amount of principal of the loan 贷款本金额
sq_
yu( amount of rates chargeable 应征差饷数额
eNDc2 20b amount of share capital 股本额
dnzZ\t>U amount of sums assured 承保款额
TUN6`/" amount of variation 变动幅度
O[+\` 63F= amount of vote 拨款数额
R+# g_"1@p amount payable 应付款额
+!/pzoWpE amount receivable 应收款额
wd*V,ZN7 Amsterdam Stock Exchange 阿姆斯特丹证券交易所
JD)wxoe g analysis 分析
e'X"uH Xt. ancillary risk 附属风险
Z6fR2A~Q[ annual account 周年帐目；周年帐目报表；年度决算；年结
K!a 7Hg annual accounting date 年结日期
{W' {A annual allowance 每年免税额；年积金；年度津贴；年津
O:j=L{,d^ annual balance 年度余额
q|_ C j]{ annual disposable income 每年可动用收入
o0kK f+[ annual estimates 周年预算
I I]-mb annual fee 年费
nmw#4yHYy: annual general meeting 周年大会
mXT{ c=N)w annual growth rate 年增率；每年增长率
L"L a| annual long-term supplement 长期个案每年补助金
ef K
WR annual pensionable emolument 可供计算退休金的年薪
C]a iu annual report 年报
NQx>u Annual Report on the Consumer Price Index 《消费物价指数年报》
eI cIl2 annual return 周年报表；周年申报表；每年报税表格
ZdJQ9 y Annual Return Rules 《周年报表规则》
.h-k*F0Ga) annual review of consumer prices 每年消费物价回顾
g oZw![4l annual roll-forward basis 逐年延展方式
x-T7
tr&( annual salary 年薪
04c`7[ annual statement 年度报表；年度决算表
TBmmC}PEd Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
:gM_v?sy annuitant 年金受益人
T5eJIc3a" annuity 年金
wV q4DE annuity contract 年金合约
Y z],["*Q
annuity on human life 人寿年金
v*&WqVg antecedent debt 先前的债项
2OwO|n ante-dated cheque 倒填日期支票
s+9b. anticipated expenditure 预期开支
0Wb3M"#9< anticipated net profit 预期纯利
YK V"bI
anticipated revenue 预期收入
yK>s]65& anti-inflation measure 反通货膨胀措施
>mMmc!u>G anti-inflationary stance 反通货膨胀立场
V 9;O1 apparent deficit 表面赤字
;F:Qz^=.a apparent financial solvency 表面偿债能力
ejpSbVJ apparent partner 表面合伙人
<3 I0$?xL application for personal assessment 个人入息课税申请书
~}Z'/ zCZf application of fund 资金应用
r12 e26_Ab application to release as liquidator and to destruct the books of accounts and documents
5XZ\7Z| 申请免除清盘人职务及毁灭帐簿与文件
^o(C\\>{& appointed actuary 委任精算师
8Yw V"+Fu/ appointed auditor 委任核数师；委任审计师
`; Xwv) appointed trustee 委任的受托人
^,#MfF6 appointer 委任人
"|GX%> / apportioned pro rata 按比例分摊
-:Jn|= apportionment 分配；分摊
]m\:XhI*< Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
S~ZRqL7Z O apportionment formula 分摊方程式
?Lem|zo apportionment of estate duty 遗产税的分摊
oF.H?lG7` appraisal 估价；评估
$yZ(ws appreciable growth 可观增长
X?S LYm@v appreciable impact 显着影响
J 5zu}U? appreciable increase 可观增长
"v+%F appreciation 增值；升值
O7xBMqMf appreciation against other currencies 相对其他货币升值
xL|4'8 appreciation of the exchange value of Hong Kong dollar 港元汇值上升
D n}TO*
appreciation tax 增值税
G E#LcCa appropriation 拨款；拨用；拨付
:Oc&{z?q appropriation account 拨款帐目
? >iZ){0, Appropriation Bill 拨款法案
R ]y9>5 'U appropriation-in-aid system 补助拨款办法
pbNW
l/|4 approved assets 核准资产
v]m#+E approved basket stock 认可一篮子证券
QD^"cPC)mM approved budget 核准预算
t_ iZ\_8 approved charitable donation 认可慈善捐款
~p$ncIr2Q approved charitable institution 认可慈善机构
W4S]2P>T approved currency 核准货币；认可货币
9|2LuHQu+ approved estimates 核准预算
U/:x<Y$ tj approved estimates of expenditure 核准开支预算
A[ N>T\ approved overseas insurer 核准海外保险人
F
<.} q|b approved overseas trust company 核准海外信托公司
vW03nt86 approved pooled investment fund 核准汇集投资基金
.KxE>lJbqM approved provident fund scheme 认可公积金计划
?sbM= oo approved provision 核准拨款
KDYyLkI dr approved redeemable share 核准可赎回股份
N4wMAT:h approved regional stock 认可地区性证券
&$. x1$% approved retirement scheme 认可退休金计划
lPn&,\9@~ approved subordinated loan 核准附属贷款
V5]:^= arbitrage 套戥；套汇；套利
^j g{MTa arbitrageur 套戥者；套汇者
dMoN19F arbitrary amount 临时款项
*Bx' g|
u arrangement 措施；安排；协定
DZ&AwF arrears 欠款
nXxSv ~r arrears of pay 欠付薪酬
5h>t4 [~ arrears of revenue 逾期未收税款；逾期未收的帐项
z<s4-GJ)? articles of association 组织章程；组织细则；组织章程细则
UdX aC= Q Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
#mbl4a ascertainment of profit 确定利润
'q*:+|" "Asia Clear" “亚洲结算系统”
E']Gh Asia Commercial Bank Ltd. 亚洲商业银行有限公司
i
,g<y Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
6| {uZN z Asian Development Fund [ADF] 亚洲发展基金
d5tp w$A Asian dollar bond 亚洲美元债券
p&(~c/0 Asian dollar market 亚洲美元市场
^g*/p[ Asian dollar rate 亚洲美元利率
<=&7*8u0+ Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
G+l9QaFv Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
+ywd(Tuzm asked price 沽盘；喊价；索价；卖方报价
eE[/#5tK assessable income 应评税入息
?mW;%d~] assessable loss 应评税亏损
-cnlj assessable profit 应评税利润
RYKV?f#[H assessable value 应评税值
eO =! ( assessed profit 估定利润
P%xz"l i assessed value 经评估价值
`-)Fx<e assessment 评税；评定；估价；评税单
o)IcAqN$H assessment number 评税编号；估价编号
vh6#Bc)i%w assessment of additional tax 补加税评税
pI{s
)|" assessment of performance 业绩评估；实绩评价
s*W)BK|+? Assessor 评税主任
]<\; -i) asset price bubbles 资产价格泡沫
Ow7I`# P asset-backed securities 具资产保证的证券
IXmO1*o@ assets accretion 资产增值
POvpaPAZ< assets and liabilities 资产与负债
k Es=N( assets betterment statement 资产递增表；资产改进表
*oz=k assets lending 实物放款；有抵押贷款
$; t#pN/` assets of the company passing on the death 死者去世时转移的公司资产
Ss{
assets pledged as security for liabilities 用作负债抵押的资产
{T[/B"QZG assets portfolio 资产投资组合
rCO:39L- assets price 资产价格
"rI By assets quality 资产质素
n)rF !a assets realization 资产变现
=AJ I3 'x assets refinancing arrangement 资产再集资安排
2 -M]!x) assets securitization 资产证券化
A[m4do assets situated outside Hong Kong 在香港以外地方的资产
D^H<)5d9 assets stripping 削减资产；拆卖资产
1MzOHE assets value 资产值
Rd.[8#7VE assignee 承让人
G0eJ<*|_ 3 assignment 转让；转让书；转让契
Ig6>+M w assignment of interest 权益转让
"RJf2~(ZX assignment of letters patent and trade mark 专利证书及商标转让
))>)qav assignment of property 物业转让；物业转让书
xj!_]XJ^w assignment right 转让权
^#L?HIM assignor 转让人
|d1%N'Ll associate 有联系的人；有关连人士；相联者；合伙人；联系人
?O PAf4h Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
e/h7x\Z associate member 附属会员
^6
sT$set associated body corporate 相联法人团体
_[W`!#" associated company 相联公司；联属公司
C&ivjFf associated corporation 相联法团
v`$9;9 Association of Chartered Certified Accountants [ACCA] [United Kingdom]
WtTwY8HC 公认会计师公会〔英国〕
P'6(HT>F? Association of Futures Exchange Brokers 香港期货经纪协会
~ ]q^Akq Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
'E,Bl]8C5 association of underwriters 承保人组织
`N"fsE ma assumption of control 接管
<XxFR assurance 担保；保险；转易；转易书
;{inhiySN assurance of interest 权益的转易
< ~Tl x: at 19XX price 按一九ＸＸ年价格计算
i >[1^~; at a discount 按赔价计算；按贴水价格计算；打折扣
jsvD[ \ P at a premium 按溢价计算；按升水价格计算
VNbq]L(g at call 通知付款；按通知
Lay+)S.ta[ at constant market price 按固定市价计算
B1A5b=6G< at constant price 按固定价格计算
2JYt.HN at cost 按成本计算
YA>du=6y\ at current market price 按当时市价计算；按现时市价计算
`$\Y,9E}x at current price 按当时价格计算；按现时价格计算
;pNHT*>u, at factor cost 按要素成本计算；按生产要素成本计算
$|YIr7?R at money-of-the-day price 按付款当日价格计算
c# e_Fs at or better 按指定或较佳价位〔买卖指令〕
8EPV\M1% at par 按面值计算；平价
ft[g1 at sight 见票即付
^eEj
5Rh at the close 按收市盘
B"I> mw at the opening 按开市盘
=`X@+~%- attestation 见证；见证条款
G
K @]61b at-the-money option 平价期权
f. =4p^ attorney 受权人；受托代表人
pstQithS attornment 新拥有人承认书
w%k )J{\ attributable profit 可归属利润
^q,KR ut attributable share value 可归属股份价值
$0Y&r]' Auckland Stock Exchange 奥克兰证券交易所
0PnW|N0 auction 拍卖
~R cd auctioneer 拍卖商
z~xN ]= audit 审计；核数
?Ib/}JST Audit Commission 审计署
05MtQB Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
va8V{q@t' 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〕
zY|]bP[NEH audit review 帐目审查
AAdRuO{l1 Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
[j0I}+@4H audited account 审计帐目；经审计的帐目
BifA&o% audited annual account 经审计的周年帐目
~&~%q u audited balance sheet 经审计的资产负债表
.so{ RI auditor 核数师；核数主任；审计师
?8(`tS(_? auditor's certificate 核数师证明书；审计师证明书
S~F:%@,* auditor's report 核数师报告；审计师报告
dTaR 8i Aussie bond 澳元债券
8y!fqXm%) austerity budget 紧缩预算
N) h>Ie Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
g}3c r . Australia All Ordinaries Index 澳洲所有普通股票指数
Rhx7eU#& Australian Dollar [AUD] 澳元
BQB O]<99 Australian Options Market 澳大利亚期权市场
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BgHD) Australian Securities Commission 澳洲证券事务监察委员会
Prhq ~oI4 Australian Society of Certified Practising Accountants 澳洲执业会计师公会
4T9hT~cT7 Australian Stock Exchange 澳大利亚证券交易所
%~ecrQ; Austrian Schilling [ATS] 奥地利先令
z>i D authentication 认证；鉴证
x[}e1sXXs authority to purchase 委托购买证；委购书
4ij` authorization 认可；核准；授权；授权书
5! Z+2Cu] authorization by direction 指示授权
_:'m/K3Ee authorization by instruction 指令授权
p^YE"2 - authorization by warrant 令状授权
FzpWT-jnDd authorization of unit trust 单位信托的认可
0mj=\ j authorized agent 指定代理人
i :kWO7aP authorized capital 法定资本
n/8Kb.V f authorized clerk 出市员
#s#z@F authorized dealer 认可交易商
uU.9*B=H9 authorized financial institution 认可财务机构
B;;D(NH authorized fund 认可基金
|-_5ou N. authorized fund house 获授权的基金公司；认可基金公司
45j+n.9 =
authorized institution 认可机构
+Z E&]BO{ authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
d0 V > ;Q authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
:/%Vpdd@ authorized insurer 获授权保险人；获认可承保人
^ MJGY,r6b authorized investment 特准投资项目
hCT%1R}rKr authorized person 获授权人
#4//2N authorized representative 获授权代表
-t6d`p;dR authorized share capital 法定股本
m 4Wn$Z automated quotation system 自动报价系统
g-p
OO/| Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
SC2C%.%l` 自动交易系统〔香港期货交易所有限公司〕
q qzQKN automatic adjustment mechanism 自动调整机制
: 6>H\ automatic adjustment system 自动调整系统
HB`pK'gz Automatic Clearing House 自动票据交换所
v[a#>!; s automatic exchange rates accumulation system 自动化汇率累集系统
F41!Dj7 Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
P1)
80<t automatic teller machine [ATM] 自动柜员机
`FJnR~d
autopay 自动转帐
fr#lH3 available assets 可用资产
)1fQhdO }x available fiscal reserve 现存财政储备
@L< [38 available profit 可用利润
DQlaSk4hF_ Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
b7AuKY{L average 平均；平均数；海损
k) v[/#I average basic salary 平均基本薪金
eF8`an5S average consumer expenditure 平均消费开支；一般消费开支
8nn kv,wa average cost 平均成本
zK-hND FL{ average cost of land production 增辟土地平均成本
(u G4W|?p average daily turnover 平均每日成交额
D8?$Fn= average daily wage rate 平均每日工资率
Q"hI !PO+ average expenditure pattern 平均开支模式
[ V)sCAW average growth rate 平均增长率
5GJ0E Z'X average net fixed assets 固定资产平均净值
;2@sn+@ average of relatives 相对价格平均数
"ZyHt HAK average price 平均价格
P/I{q s average propensity to consume 平均消费倾向；一般消费倾向
^CK)q2K>[ average propensity to save 平均储蓄倾向；一般储蓄倾向
@eT sS%f2 average rate 平均率
Ar<OP'C average revenue 平均收入；平均收益
6ZG)`u".(" average stock 平均库存；平均存货
owMH average yearly rent 平均年租
@6j*XF avoidance of double taxation 避免双重课税
#>v7"
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