A:
LlP_`fA A share Ａ股；甲类股份
i N0gvjZ abatement of tax 减税；减扣免税额
\} Jy=[ ABN AMRO Bank N.V. 荷兰银行
P SDzs\s above-the-line expenditure 线上项目支出；经常预算支出
D!kv+<+ above-the-line receipt 线上项目收入；经常预算收入
&k+G^ !=s# ABSA Asia Limited 南非联合亚洲有限公司
{O,D9 < absolute change 绝对数值变更
$j*j {}K absolute expenditure 实际开支
@ .f@N;z absolute guideline figure 绝对准则数字
$\l7aA 5~ absolute interest 绝对权益
[vkz<sL" absolute order of discharge 绝对破产解除令
>s}b q#x absolute profit margin 绝对利润幅度
E.]sX_X? absolute value 实值；绝对值
_D:#M absolutely vested interest 绝对既得权益
& IVwm" absorbed cost 已吸收成本；已分摊成本
3Xgf=yG :M absorption 吸收；分摊；合并
]q DhGt absorption rate 吸收率；摊配率；分摊率
)&}\2NK6L ACB Finance Limited 亚洲商业财务有限公司
[$_d|Z acceptable form of reciprocity 合理的互惠条件
FN5*pVD;< acceptable rate 适当利率；适当汇率
|e@9Y DZ acceptance agreement 承兑协议
uM,bO*/f acceptance for honour 参加承兑
5K13 acceptor 承兑人；接受人；受票人
%-!ruc "} acceptor for honour 参加承兑人
Fx2z lM& accident insurance 意外保险
8 munw Accident Insurance Association of Hong Kong 香港意外保险公会
OI"vC1.5 accident insurance scheme 意外保险计划
|><hdBQXX< accident year basis 意外年度基准
S~fQ8t70 accommodation 通融；贷款
@EH:4~ accommodation bill 通融票据；空头票据
0lR/6CB accommodation party 汇票代发人
l$D]*_ jc, account balance 帐户余额；帐户结余
v]|^.x: account book 帐簿
t6& 6kl account collected in advance 预收款项
`T2RaWR4= account current book 往来帐簿
ab8uY.j account of after-acquired property 事后取得的财产报告
K 0RY2Hiw account of defaulter 拖欠帐目
jPg 8>Z&D account payable 应付帐款
X96>N{C*> account payee only [A/C payee only] 只可转帐；存入收款人帐户
M7BCBA account receivable 应收帐款
Um 9Gjd account receivable report 应收帐款报表
9,=3D2x& account statement 结单；帐单；会计财务报表
B
Jp\a7`; account title 帐户名称；会计科目
Jr
m<u t accountant's report 会计师报告
a9PSg/p Accountant's Report Rules 会计师报告规则
?ihkV? ;) accounting and auditing procedure 会计与审计程序；会计与核数程序
I=X-e#HM? Accounting Arrangements 《会计安排》
+h^>?U, accounting basis 会计基础
@ROMHMd} accounting by Official Receiver 破产管理署署长呈交的帐目
$wUFHEl Accounting Circular 《会计通告》
~Twjc I */ accounting class 会计类别
7Uvf XzDNC accounting date 记帐日期；会计结算日期
:RR<-N5+ accounting for money 款项核算
mw)KyU#l,: Accounting Officer 会计主任
e`ti*1]q accounting period 会计报告期；会计期
DK 4 8 accounting policy 会计政策；会计方针
mY ?^] 3-_ accounting practice 会计惯例
=zBcfFii`w accounting principle 会计准则
o5KpiibFM accounting record 会计记录
1P(rgn:8e accounting report 会计报告
YG , Accounting Services Branch [Treasury] 会计事务部〔库务署〕
:iJ+ImBpK Accounting Society of China 中国会计学会
@s RRcP~ accounting statement 会计报表
K5gh7 accounting system 会计制度；会计系统
FOiwB^$ > accounting transaction 会计事项；帐务交易
p
x1y #Q accounting treatment 会计处理
B9pro%R1Bo accounting year 会计年度
{ _QXx accretion 增值；添加
W]MKc&R accrual 应计项目；应累算数目
^6s< accrual basis 应计制；权责发生制
t98t &YUpm accrual basis accounting 应计制会计；权责发生制会计
NXsDn&&O accrue 应累算；应计
(@*[^@ipV accrued benefit 应累算利益
[2I 1W1pd accrued charges 应计费用
%Cbqi.iuQ accrued cumulative preference share dividend 应累算的累积优先股股息
c jf YE] accrued expenses 应累算费用
q eLf O accrued interest payable 应付利息；应计未付利息
>aXyi3B accrued interest receivable 应收利息；应计未收利息
C o v,#j j accrued right 累算权益
c ?B@XIl accruing profit 应累算的利润
Wr H7tz accumulated fiscal reserve 累积财政储备
V(Ll]g/T_; accumulated profit 累积利润；滚存溢利
h^R EBPe accumulated reserve 累积储备
- &u]B$ accumulation of surplus income 累积收益盈余
`>&V_^y+ acquired assets 既得资产
]V*s-och' acquisition 收购；购置；取得
m xk :P acquisition cost 购置成本
9qS~-'&q# acquisition expenses 购置费用
N>##} i acquisition of 100% interest 收购全部股权
Zg1=g_xY acquisition of control 取得控制权
<uZ
r.X acquisition of fixed assets 购置固定资产
%suSZw` acquisition of shell “买壳”
Oz(0$c acquisition price 收购价
sy`@q<h( act of God 天灾
o?(({HH acting partner 执事合伙人
Z .6 M~ active market 买卖活跃的市场；交投畅旺的市场；旺市
P{j2'gg3 active partner 积极参与的合伙人
<$bM*5sHF> active trading 交投活跃
CY~]lQ actual circulation 实际流通
Hhx"47 : actual cost 实际成本
dbM~41C6 actual expenditure 实际开支；实际支出
u6^cLQO+ actual income 实际入息；实际收入；实际收益
"SC }C actual market 现货市场
+(n&>7 5 actual price 现货价；实际价格
r
>bMx~a] actual profit 实际利润
{FRUB(68b actual quotation 实盘；实际价位；实际报价
|I ei!jm actual year basis 按实际年度计算
MH@=Qqx#=t actuals 实货
l~P%mVC3m actuarial investigation 精算调查
\]RPxM:_> actuarial principle 精算原则
02B *cz_K actuarial report 精算师报告
Wno{& I63 Actuarial Society of Hong Kong 香港精算学会
kI7c22OJ actuarial valuation 精算师估值
ZL/iX~}a' actuary 精算师
U-~cVk+LI ad referendum agreement 暂定协议；有待覆核的协定
v?Dc3 ad valorem duty 从价税；按值征税
)e&U'Fx ad valorem duty system 从价税制
BUcPMF%\y: ad valorem fee 从价费
tt5t(+5j ad valorem tariff 从价关税
/}+VH_N1 additional allowance 额外免税额
n E.w additional amount for unexpired risk 未过期风险的额外款额
;
kPx@C
additional assessable profit 补加应评税利润
7<FI[ additional assessment 补加评税
sa 8JN.B additional commitment 额外承担
[ Q"*I2 & additional commitment vote 额外承担拨款
7A:k additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
;75m 9yGo additional dependent parent allowance 供养父母额外免税额
g7\MFertR^ additional provision 额外拨款
L#U-d zy\ additional stamp duty 附加印花税
7{jB!Xj additional tax 补加税罚款；补加税款
^h wF= Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
r'bctFsD adjudged bankrupt 被裁定破产
0
D^d-R, adjudicated bankrupt 裁定破产人
0"l*8%g adjudication fee 裁定费；评定印花税额手续费；评估契据费
\S #Mc adjudication of bankruptcy 裁定破产；宣告破产
581Jp'cje adjudication of insolvency 裁定无力偿还债务
z[Sq7bbYO adjusted actual 经调整的实数；调整后的实数
Cj{+DXT adjusted current assets 经调整的流动资产；调整后的流动资产
akR+QZ,) adjusted figure 经调整的数字；调整后的数额
wJ.? u]f@ adjusted liabilities 经调整的负债；调整后的负债
FPAy.cljJ adjusted loss 经调整的亏损；调整后的亏损
X}j WNN 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
#63)I9> adjusted profit 经调整的利润；调整后的利润
J )R2O{ z adjusted surplus 经调整的盈余额；调整后的盈余额
R<\5 q%@G adjusted value 经调整的价值；调整后的价值
Q\H1=8 adjustment 调整；修订；理算〔保险〕
dKk\"6 o
adjustment centre 调剂中心
.` w[A adjustment lag 调整过程的时间差距；调整时差
=Sjr*)<@j adjustment mechanism 调整机制
w4:|Z@ I adjustment of loss 亏损调整
_6U=7<f adjustment process 调整过程；调整程序
kT7x
!7C adjustment range 调整幅度
$a
/ jfpV administered exchange rate 受管制汇率
-@*[
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
d}d1]@Y \ administration expenses 行政费用
dP[vXhc administration fee 手续费；行政费
cXcrb4IKD administration in bankruptcy 破产管理
R\i8O^[ administration order 遗产管理令
W~" 'a9H/ administrator 管理人；遗产管理人
w_gFN% 8 administrator of the estate 遗产管理人
4c })LAwd& admission of debt 债项承认书
~Qg:_ @@\ admission of proof 接纳债权证明
RC[mpR ;2 advance 放贷款项；垫付款项；预支款项；预付款项
[nSlkl
advance account 暂支帐目；预付款帐户
Kivr)cIG advance compensation 预付补偿金
NY(z 3G advance from shareholder 股东垫款
*s=jKV# advance pending reimbursement 预支以待日后付还
+, IMN)?;z advanced economy 先进经济体系
eT!*_.' e advancement 预付；预付财产
blVt:XS{,m advances warrant 垫款令
a9f!f %9 advancing 贷出
MC'2;, adverse balance 逆差
SRP.Mqg9 adverse exchange 逆汇
i >*|k] advertisement addressed to shareholders 在报章刊登的致股东通告
# 1,"^k^ advice for collection 托收通知书
\O zPDN advice of drawing 提款通知书；汇票通知书
s%cfJe _k advice of payment 付款通知
yuef84~ Advisory Committee [Securities and Futures Commission]
7%MD0qm- 谘询委员会〔证券及期货事务监察委员会〕
{4C/ZA{|l Advisory Committee on Diversification 经济多元化谘询委员会
l_q=@y affidavit 誓章；遗产申报誓章
]J '#KT{ affidavit of no receipt 述明无收款的誓章
ce&Q}_ affiliate 联号；联营公司；附属公司
vk1E!T9X affiliated company 附属公司；联号；联营公司
V/t/uNm affirmation [estate duty] 非宗教式宣誓〔遗产税〕
d*B^pDf affordability 负担能力
*ku}.n African Development Bank [AfDB] 非洲开发银行
tz^2?wO after-acquired property 事后取得的财产
~[N"Q|D3Y after-hours dealing 市后交易
uc~/l4~N after-tax profit 税后盈利；税后利润；税后溢利
8h?):e agency agreement 代理协议
Yl$R$u) agency expenses 代理机构的开支
H^d2|E[D agency fee 代理费
#9/^) ^k Agency Law 《代理法》
hf`5NcnP agent 代理人；承销人
HxAN&g *: agent of company 公司代理人
t@#l0lu $ agent's fee 代理人费；经纪费
m) 1+D"z aggregate 总计；总数；总体数字
prdc}~J8{ aggregate amount 总款额；总额
kq4ii`zi8 aggregate assets and liabilities 总体资产与负债
W5SCm(QS5 aggregate at constant price 按固定价格计算的总体数字
rYK GBo8" aggregate demand 总需求
xw J. cy aggregate gross position 总持仓量
G u4 mP aggregate limit 总限额
/19ZyQw9 aggregate of salaries tax 合计薪俸税
\*+- Bm:$j aggregate performance 总体表现；总体业绩
[ Yyb)Qf aggregate supply 总体供应
RxB9c(s^@ aggregate surplus 总盈余
v<AFcY aggregate total 整体总额
|19zjhl aggregate value 总值；合计价值
`zP{E T_Y aggregated basis 合计基准
} \?]uNH aggregated net chargeable income 合计应课税入息实额
n5U-D0/Q aggregation 合并计算；合计；总和
#,5v#| u|7 aggregation of incomes of husband and wife 夫妇入息合并计算
q(XO_1W0V aggregation of property 财产的总和
3;'R F#VL agio 差价；贴水
x-@}x@n&[ Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
# *tWhXU Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
i.5?b/l0 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
1
k \~% Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
(/[wM>q:r 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
+?%L X4Y Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
; !9-I%e 《香港政府和大韩民国政府关于相互促进和保护投资协定》
z#u<]] 5 agreement for a settlement 授产协议
it)!-[:bm agreement for assignment 转让协议
v*lj>)L agreement for sale 售卖协议；买卖协议
50R&;+b agreement for sale and purchase 买卖协议
0K:3 ?Ik agreement for the payment of interest 支付利息协议
17ol %3 M agreement for the repayment of money 还款协议
x@Ze%$' agreement of reinsurance 再保险协议
*Z}9S9YtN Agricultural Bank of China 中国农业银行
2PDU(R air passenger departure tax 飞机乘客离境税
2_C&p6VGj Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
;56mkP airport tax 机场税
5)=YTUCk alcohol duty 酒精税
ZD#{h J- alienation 让与；让渡；转让
*t_JR alimony 生活费；赡养费
!g2 ~|G All Ordinaries Index [AOI] 所有普通股指数
pR c<U^Z.h all risks 全险；综合险
XdV(=PS!a@ All Sales Record for Stock Market 《股票市场成交报告》
slH3c:j\ Allied Capital Resources Limited 新联财务有限公司
%|o2d&i all-items index [Consumer Price Index] 总指数〔消费物价指数〕
=2& Sw(6j allocation letter 拨款信件
Z~6PrM-M allocation of fund 分配款项；预留款项
:p0<AU47 allocation of profit 利润分配；溢利分配
3cB=9Y{< allocation warrant 拨款令
E%e2$Kf D allotment 分配；配股
+AkMU|6 allotment notice 股份配售通知；配股通知
^b& U0k$R allotment of shares 股份分配
\Pt_5.bTs[ allowable 可获宽免；免税的
@q++eGm\Q allowable business loss 可扣除的营业亏损
PlC8&$ allowable expenses 可扣税的支出
bo_Tp~ j allowance 免税额；津贴；备抵；准备金
Uy;e5<< allowance for debts 债项的免税额
.?dYY;P allowance for depreciation by wear and tear 耗损折旧免税额
b75en{aDi* allowance for funeral expenses 殡殓费的免税额
z$ b'y;k allowance for inflation 为通货膨胀而预留的款项；通胀准备金
T(q/$p&q allowance for repairs and outgoings 修葺及支出方面的免税额
<F&53N&Zc allowance to debtor 给债务人的津贴
8=DZ; ]XD. alteration of capital 资本更改
b3^d!#KVM alternate trustee 候补受托人
"jA?s9 amalgamation 合并
X{-901J1 ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
BW5! @D2 ambit of charges 征税范围；收费范围
4H@K?b` amended valuation 经修订的估值
~7O.}RP0 American Commodities Exchange 美国商品交易所
2|:x_rcj American Express Bank Limited 美国运通银行
5 169E* American Stock Exchange 美国证券交易所
a C , ?FWm amortization 摊销
1Farix1YDq amount due from banks 存放银行同业的款项
^#p+#_*V amount due from banks abroad 存放海外银行同业的款项
i$ "M'BG amount due from holding companies 控股公司欠款
Y:KIaYkk amount due from local banks 存放本港银行同业的款项
$Y=xu2u ) amount due to banks 银行同业的存款
yd~}CF amount due to banks abroad 海外银行同业的存款
[`_-;/Gx2 amount due to holding companies 控股公司存款
"[Hn G(gA amount due to local banks 本港银行同业的存款
$G D@e0 amount due to outport banks 外埠银行同业的存款
h:~
8WV| amount for note issue 发行纸币的款额
\\v1 \ amount of bond 担保契据的款额
=DLVWz/< amount of consideration 代价款额
y25L`b amount of contribution 供款数额
~ "stI amount of indebtedness 负债款额
QvvH/u amount of principal of the loan 贷款本金额
.e1Yd8 amount of rates chargeable 应征差饷数额
C~q& amount of share capital 股本额
gk Myo` amount of sums assured 承保款额
6<
@F amount of variation 变动幅度
|>!tq gq amount of vote 拨款数额
L/7YI\C2 amount payable 应付款额
;)ji3 M amount receivable 应收款额
(\*+HZ`(Uu Amsterdam Stock Exchange 阿姆斯特丹证券交易所
u3])_oj= analysis 分析
0;SRmj@W ancillary risk 附属风险
!r %u @[( annual account 周年帐目；周年帐目报表；年度决算；年结
p?e-`xs annual accounting date 年结日期
R,f"2
k annual allowance 每年免税额；年积金；年度津贴；年津
f Ua[3)I annual balance 年度余额
%Q y9X+N: annual disposable income 每年可动用收入
D'Y=}I)8Dn annual estimates 周年预算
*Fu;sR2y%: annual fee 年费
`Yw:<w\4C
annual general meeting 周年大会
/^Ng7Mi! annual growth rate 年增率；每年增长率
tL }_kK_! annual long-term supplement 长期个案每年补助金
AroYDR ,3+ annual pensionable emolument 可供计算退休金的年薪
(hn;C>B annual report 年报
ZxU3)`O Annual Report on the Consumer Price Index 《消费物价指数年报》
C {2y*sx annual return 周年报表；周年申报表；每年报税表格
_t.U b : Annual Return Rules 《周年报表规则》
"
'TEBkj|u annual review of consumer prices 每年消费物价回顾
.g52p+Z# annual roll-forward basis 逐年延展方式
o*Kl`3=] annual salary 年薪
>NjgLJh annual statement 年度报表；年度决算表
Ot([5/K Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
;|AyP annuitant 年金受益人
)Oix$B!- annuity 年金
(8jQdbZU annuity contract 年金合约
'm|PSwB7 annuity on human life 人寿年金
87q ~
nk antecedent debt 先前的债项
[&K"OQ^\2h ante-dated cheque 倒填日期支票
i8i~b8r] anticipated expenditure 预期开支
w i=&W anticipated net profit 预期纯利
*7G5\[gI$ anticipated revenue 预期收入
+hUz/G+3 anti-inflation measure 反通货膨胀措施
p}d+L{"V anti-inflationary stance 反通货膨胀立场
#5=! ew apparent deficit 表面赤字
LypBS]r u apparent financial solvency 表面偿债能力
&7L g) PG apparent partner 表面合伙人
dA=T+u application for personal assessment 个人入息课税申请书
%w#8t#[,6 application of fund 资金应用
^_!2-QY.~ application to release as liquidator and to destruct the books of accounts and documents
dZ%rmTE(H 申请免除清盘人职务及毁灭帐簿与文件
Ae|bAyAK appointed actuary 委任精算师
th rv_^A appointed auditor 委任核数师；委任审计师
*D:uFo,xn appointed trustee 委任的受托人
]Y x& appointer 委任人
`| f1^C^ apportioned pro rata 按比例分摊
QrRnXlE M8 apportionment 分配；分摊
=}m'qy Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
)bR`uV9< apportionment formula 分摊方程式
F%`O$uXA apportionment of estate duty 遗产税的分摊
M:d }
P appraisal 估价；评估
/{ FSG! appreciable growth 可观增长
1}" Prx- appreciable impact 显着影响
}E&48 $0h appreciable increase 可观增长
9
gWqs' appreciation 增值；升值
6<{XwmM appreciation against other currencies 相对其他货币升值
#55_hY# appreciation of the exchange value of Hong Kong dollar 港元汇值上升
Y:4 /06I appreciation tax 增值税
7O\ Qxc\ appropriation 拨款；拨用；拨付
v#b( 0G appropriation account 拨款帐目
lCiRv h1 K Appropriation Bill 拨款法案
)POU58$ appropriation-in-aid system 补助拨款办法
`C>De4nT@ approved assets 核准资产
!]2`dp\! approved basket stock 认可一篮子证券
rYPj3!# approved budget 核准预算
GyLp&aa approved charitable donation 认可慈善捐款
W z)@k2 approved charitable institution 认可慈善机构
/[,0,B9!3 approved currency 核准货币；认可货币
iKA}??5e approved estimates 核准预算
`tH :oP0= approved estimates of expenditure 核准开支预算
MD>xRs approved overseas insurer 核准海外保险人
33OkY C%e approved overseas trust company 核准海外信托公司
'QQa :3<x approved pooled investment fund 核准汇集投资基金
J{e`P; ND approved provident fund scheme 认可公积金计划
z(Q 5?+P approved provision 核准拨款
t 4>\ ; approved redeemable share 核准可赎回股份
?#Y1E~N approved regional stock 认可地区性证券
NQIbav^5 approved retirement scheme 认可退休金计划
3B?7h/f approved subordinated loan 核准附属贷款
m t}3/d arbitrage 套戥；套汇；套利
/A1qTG=Br arbitrageur 套戥者；套汇者
-$ha@ bCWO arbitrary amount 临时款项
2 |$G<f arrangement 措施；安排；协定
!MEA@^$# arrears 欠款
k293 wS arrears of pay 欠付薪酬
_FP'SVa}D arrears of revenue 逾期未收税款；逾期未收的帐项
Yk= 2ld;; articles of association 组织章程；组织细则；组织章程细则
~ As_O6JI Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
YWhp 4`m ascertainment of profit 确定利润
s(cC ; "Asia Clear" “亚洲结算系统”
k]~|!` Asia Commercial Bank Ltd. 亚洲商业银行有限公司
1!&m1 Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
7O<K ?;I Asian Development Fund [ADF] 亚洲发展基金
2aJ_[3p/h] Asian dollar bond 亚洲美元债券
A}G >JL Asian dollar market 亚洲美元市场
_NN5e|t Asian dollar rate 亚洲美元利率
kS< 9cy[O Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
_6] c f!H Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
9" f asked price 沽盘；喊价；索价；卖方报价
Y;#H0v>E assessable income 应评税入息
_ pO1XM assessable loss 应评税亏损
r Fhi:uRV assessable profit 应评税利润
$ Qc r8~+a assessable value 应评税值
hGb SN_F assessed profit 估定利润
rn RWL4 assessed value 经评估价值
lX/ :e= assessment 评税；评定；估价；评税单
%6E:SI 4 assessment number 评税编号；估价编号
T4h&ly5
f assessment of additional tax 补加税评税
2 sK\.yS assessment of performance 业绩评估；实绩评价
cS RmC Assessor 评税主任
]:.9:RmEV asset price bubbles 资产价格泡沫
X{8g2](z. asset-backed securities 具资产保证的证券
Ti&v9re%wO assets accretion 资产增值
][B>`gC- assets and liabilities 资产与负债
nHl{'|~ assets betterment statement 资产递增表；资产改进表
/- &2>4I assets lending 实物放款；有抵押贷款
*}=z^;_oq assets of the company passing on the death 死者去世时转移的公司资产
2 >/}-a assets pledged as security for liabilities 用作负债抵押的资产
z?
Ck9 assets portfolio 资产投资组合
ZG8Xr "
assets price 资产价格
#]z_pp: assets quality 资产质素
Eg4_kp0Lq assets realization 资产变现
gXe `G( w assets refinancing arrangement 资产再集资安排
8y'.H21:; assets securitization 资产证券化
@P/6NMjZ^ assets situated outside Hong Kong 在香港以外地方的资产
\- CL}Z}S assets stripping 削减资产；拆卖资产
b=XHE1^rM assets value 资产值
i/RA/q assignee 承让人
tf6 Zz[ assignment 转让；转让书；转让契
g[(Eh?]Sc assignment of interest 权益转让
'Xu3]'m* assignment of letters patent and trade mark 专利证书及商标转让
r>g5_"FL assignment of property 物业转让；物业转让书
pMzlpmW;P assignment right 转让权
DhN<e7 c` assignor 转让人
j> dL:V&` associate 有联系的人；有关连人士；相联者；合伙人；联系人
4D sHUc6 Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
?Lbn R~/J associate member 附属会员
N1 D r'aw* associated body corporate 相联法人团体
-ju}I associated company 相联公司；联属公司
=h|xlT associated corporation 相联法团
zo:NE0 0 Association of Chartered Certified Accountants [ACCA] [United Kingdom]
$y,tR.5.)[ 公认会计师公会〔英国〕
F[*/D/y( Association of Futures Exchange Brokers 香港期货经纪协会
Ca
?d8 Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
F< J`1 : association of underwriters 承保人组织
c+501's assumption of control 接管
rem Rm Y? assurance 担保；保险；转易；转易书
=)nJ'}x assurance of interest 权益的转易
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<#~v at 19XX price 按一九ＸＸ年价格计算
h6 Cqc}P at a discount 按赔价计算；按贴水价格计算；打折扣
_
qU-@Y$ at a premium 按溢价计算；按升水价格计算
dgT(] H at call 通知付款；按通知
dz1kQ zOU* at constant market price 按固定市价计算
iC~ll!FA! at constant price 按固定价格计算
</D )i at cost 按成本计算
T l8`3`e at current market price 按当时市价计算；按现时市价计算
TNlOj a: at current price 按当时价格计算；按现时价格计算
v (=E R% at factor cost 按要素成本计算；按生产要素成本计算
qm< mw"] at money-of-the-day price 按付款当日价格计算
GezMqt;2 at or better 按指定或较佳价位〔买卖指令〕
W~/{ct$Y at par 按面值计算；平价
V#X< Yt at sight 见票即付
sBLOrbo at the close 按收市盘
;Q0H7)t: at the opening 按开市盘
iH8V] % attestation 见证；见证条款
v(p<88.!m at-the-money option 平价期权
wY"BPl]b attorney 受权人；受托代表人
7sU,<Z/D attornment 新拥有人承认书
}J $\<ZT attributable profit 可归属利润
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attributable share value 可归属股份价值
.yB{ + Auckland Stock Exchange 奥克兰证券交易所
E_\V^ auction 拍卖
Y(=A HmR auctioneer 拍卖商
f /t`B^}@ audit 审计；核数
r9n:[A&HE Audit Commission 审计署
!V-(K_\t Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
eIQ@){lJ-] 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
=k5O*ql" audit review 帐目审查
3
J5lz~6 Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
Ho1 V)T> audited account 审计帐目；经审计的帐目
D B(!*6#? audited annual account 经审计的周年帐目
r?/!VO-*N audited balance sheet 经审计的资产负债表
d ;i@9+ auditor 核数师；核数主任；审计师
Y T6dI"48 auditor's certificate 核数师证明书；审计师证明书
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auditor's report 核数师报告；审计师报告
b-Ru UfUn0 Aussie bond 澳元债券
-6$GM J7 austerity budget 紧缩预算
k:URP`w[X= Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
._q<~_~R Australia All Ordinaries Index 澳洲所有普通股票指数
n?"("Fiw Australian Dollar [AUD] 澳元
'xGTaKlm, Australian Options Market 澳大利亚期权市场
tac\K i? Australian Securities Commission 澳洲证券事务监察委员会
~SS3gL v Australian Society of Certified Practising Accountants 澳洲执业会计师公会
+G)a+r'0Q Australian Stock Exchange 澳大利亚证券交易所
gt\kT n." Austrian Schilling [ATS] 奥地利先令
xNjWo*y v authentication 认证；鉴证
KW/ LyiP# authority to purchase 委托购买证；委购书
sgRWjrc/ authorization 认可；核准；授权；授权书
0~ o,^A W authorization by direction 指示授权
qB3E authorization by instruction 指令授权
\\;y W~ authorization by warrant 令状授权
t9)S^: 0 authorization of unit trust 单位信托的认可
HlEHk' authorized agent 指定代理人
#7@p authorized capital 法定资本
XSGBC:U)l authorized clerk 出市员
}G<~Cx5[ authorized dealer 认可交易商
W}#n .c4+ authorized financial institution 认可财务机构
/ }*}r authorized fund 认可基金
MG~bDM4 authorized fund house 获授权的基金公司；认可基金公司
~K"nm {. authorized institution 认可机构
!j}L-1*{ l authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
"C?H:8W authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
VOIni<9y authorized insurer 获授权保险人；获认可承保人
;]@Pm<f authorized investment 特准投资项目
i! gS]?*DH authorized person 获授权人
Jt0U`_ authorized representative 获授权代表
F|@\IVEB] authorized share capital 法定股本
v]Aop<KLX automated quotation system 自动报价系统
X4{<{D`0t8 Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
#\_ 8y`{x 自动交易系统〔香港期货交易所有限公司〕
EWr7 eH automatic adjustment mechanism 自动调整机制
nL x|$=W automatic adjustment system 自动调整系统
.R
l7,1\ Automatic Clearing House 自动票据交换所
J4@-?xj=\q automatic exchange rates accumulation system 自动化汇率累集系统
1}Y3|QxF Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
#jd.i automatic teller machine [ATM] 自动柜员机
_EJP I autopay 自动转帐
+bT[lJ2O>G available assets 可用资产
G4&?O_\; available fiscal reserve 现存财政储备
X yiaRW available profit 可用利润
K$w;|UJc Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
tzv4uD ] average 平均；平均数；海损
$/|vbe, average basic salary 平均基本薪金
jw`05rw: average consumer expenditure 平均消费开支；一般消费开支
k1ja ([Q average cost 平均成本
dFA1nn6{ average cost of land production 增辟土地平均成本
<fF|AbC: average daily turnover 平均每日成交额
C!c h
!E# average daily wage rate 平均每日工资率
[YZgQ average expenditure pattern 平均开支模式
+k~0&lZi average growth rate 平均增长率
- Ry+WS= average net fixed assets 固定资产平均净值
>239SyC-, average of relatives 相对价格平均数
iQS, @ 6 average price 平均价格
2dcvB]T ! average propensity to consume 平均消费倾向；一般消费倾向
_ Yc"{d3S average propensity to save 平均储蓄倾向；一般储蓄倾向
/sj*@HF= average rate 平均率
Ga-cto1Y average revenue 平均收入；平均收益
;8dff syq average stock 平均库存；平均存货
/ |<S D.: average yearly rent 平均年租
2ij&Db/ avoidance of double taxation 避免双重课税
L`X5\D'X avoidance of tax 避税
