A:
i= *H|) A share Ａ股；甲类股份
]l C2YD} abatement of tax 减税；减扣免税额
1Jdx#K ABN AMRO Bank N.V. 荷兰银行
>k xRsiKV above-the-line expenditure 线上项目支出；经常预算支出
U?d
I above-the-line receipt 线上项目收入；经常预算收入
_VRxI4q ABSA Asia Limited 南非联合亚洲有限公司
*N4/ M%1P absolute change 绝对数值变更
UmvnVmnv absolute expenditure 实际开支
J<0d"' absolute guideline figure 绝对准则数字
)HC/J- absolute interest 绝对权益
ll 1N`ke absolute order of discharge 绝对破产解除令
b !y absolute profit margin 绝对利润幅度
z5oJQPPi absolute value 实值；绝对值
\NMqlxp2 absolutely vested interest 绝对既得权益
0% <
hj absorbed cost 已吸收成本；已分摊成本
t)Cf]]dV absorption 吸收；分摊；合并
t#@z_Mn\ absorption rate 吸收率；摊配率；分摊率
sp:4b$z X ACB Finance Limited 亚洲商业财务有限公司
k \qFWFR acceptable form of reciprocity 合理的互惠条件
`)5WA{z acceptable rate 适当利率；适当汇率
F\&{ >& acceptance agreement 承兑协议
\+nV~Pi"A acceptance for honour 参加承兑
qjh k#\y acceptor 承兑人；接受人；受票人
Woj5
y r acceptor for honour 参加承兑人
& !ds#- accident insurance 意外保险
PVH Or^ Accident Insurance Association of Hong Kong 香港意外保险公会
^"p . 3Hy accident insurance scheme 意外保险计划
=Gu&0f accident year basis 意外年度基准
u8.Tu7~ accommodation 通融；贷款
.)$ MZyo accommodation bill 通融票据；空头票据
dt@c,McN|Q accommodation party 汇票代发人
zCQP9oK! account balance 帐户余额；帐户结余
T*SLM"x account book 帐簿
54Rp0o tv account collected in advance 预收款项
.D ^~!A account current book 往来帐簿
= R' O5J account of after-acquired property 事后取得的财产报告
n42\ty9 account of defaulter 拖欠帐目
hSw =Oq82 account payable 应付帐款
Ha|}Oj
account payee only [A/C payee only] 只可转帐；存入收款人帐户
AEaN7[PQx| account receivable 应收帐款
I<CrEL<5}~ account receivable report 应收帐款报表
qPD(D{,f$ account statement 结单；帐单；会计财务报表
qbD
7 \% account title 帐户名称；会计科目
E pNN!s=Q accountant's report 会计师报告
A.("jb@I Accountant's Report Rules 会计师报告规则
,b&h Lht accounting and auditing procedure 会计与审计程序；会计与核数程序
.#bf9J OE Accounting Arrangements 《会计安排》
KpYezdPF) accounting basis 会计基础
@XolFOL"f" accounting by Official Receiver 破产管理署署长呈交的帐目
&z1U0uk Accounting Circular 《会计通告》
pZlsDM/= accounting class 会计类别
$A9Pi" /*z accounting date 记帐日期；会计结算日期
=k .%#h{ accounting for money 款项核算
O^=+"O] Accounting Officer 会计主任
x 55 W"q 7 accounting period 会计报告期；会计期
xSd&xwP accounting policy 会计政策；会计方针
B C e'J! accounting practice 会计惯例
^Z#G_%\Y: accounting principle 会计准则
w EM=Tr/h accounting record 会计记录
YPI,u7- accounting report 会计报告
qe#5;# Accounting Services Branch [Treasury] 会计事务部〔库务署〕
)dX(0E4Td/ Accounting Society of China 中国会计学会
#+l`tj4b/ accounting statement 会计报表
ZSK_Lux> accounting system 会计制度；会计系统
c'tQA accounting transaction 会计事项；帐务交易
(m,H 5 accounting treatment 会计处理
[
5}Q accounting year 会计年度
Nj3iZD| accretion 增值；添加
u%e~a] accrual 应计项目；应累算数目
-W1p=od accrual basis 应计制；权责发生制
YLQ0UeDN' accrual basis accounting 应计制会计；权责发生制会计
ws5Ue4g| accrue 应累算；应计
z9[TjTH^}T accrued benefit 应累算利益
WY TqQqQk accrued charges 应计费用
qE[YZ(/f0& accrued cumulative preference share dividend 应累算的累积优先股股息
vs=q< Uw) accrued expenses 应累算费用
"lw|EpQk` accrued interest payable 应付利息；应计未付利息
|&JeJ0 k>~ accrued interest receivable 应收利息；应计未收利息
c/tB_ ] accrued right 累算权益
hBpa"0F accruing profit 应累算的利润
z8ZQL.z%h accumulated fiscal reserve 累积财政储备
P Bb&.< accumulated profit 累积利润；滚存溢利
9/29>K_ accumulated reserve 累积储备
"E\mj'k accumulation of surplus income 累积收益盈余
.gDq+~r8O acquired assets 既得资产
\H:T) EVy acquisition 收购；购置；取得
CA0XcLiFt acquisition cost 购置成本
rX?ZUw?u& acquisition expenses 购置费用
hI!BX};+} acquisition of 100% interest 收购全部股权
eNK
+)<PK( acquisition of control 取得控制权
.>F4s_6l acquisition of fixed assets 购置固定资产
\ m~?yq8H acquisition of shell “买壳”
uStAZ ~b\ acquisition price 收购价
Dho6N]86r act of God 天灾
3._
ep acting partner 执事合伙人
s2G 9}i{ active market 买卖活跃的市场；交投畅旺的市场；旺市
N$]er'` active partner 积极参与的合伙人
\\<=J[R.M active trading 交投活跃
Na/ Y1 RW actual circulation 实际流通
iOURS actual cost 实际成本
w' ( /d r actual expenditure 实际开支；实际支出
jW`JTh oq actual income 实际入息；实际收入；实际收益
4($"4>BA actual market 现货市场
n_km]~ actual price 现货价；实际价格
f;
|fS~ actual profit 实际利润
zZCRej actual quotation 实盘；实际价位；实际报价
xt5/`C actual year basis 按实际年度计算
8D*nU3O actuals 实货
;XurH%Mg actuarial investigation 精算调查
g |>L T_ actuarial principle 精算原则
sC Fxn actuarial report 精算师报告
i 3,I EN Actuarial Society of Hong Kong 香港精算学会
Mqr_w !8d actuarial valuation 精算师估值
3T2]V? actuary 精算师
e|\xF V=4 ad referendum agreement 暂定协议；有待覆核的协定
gA!@oiq@ ad valorem duty 从价税；按值征税
Wb-C0^dTn ad valorem duty system 从价税制
}uZs)UQ|$ ad valorem fee 从价费
y QW7ng7D0 ad valorem tariff 从价关税
\l~^dn} additional allowance 额外免税额
f82% nT additional amount for unexpired risk 未过期风险的额外款额
[k6I#v<& additional assessable profit 补加应评税利润
SeD}H=,@ additional assessment 补加评税
-&5YRfr! additional commitment 额外承担
Qn!mS [l additional commitment vote 额外承担拨款
l;lrf3 additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
G#n 4g :K additional dependent parent allowance 供养父母额外免税额
0X=F(, >9 additional provision 额外拨款
<&3P\aM> additional stamp duty 附加印花税
4 o *i(W additional tax 补加税罚款；补加税款
< +QQiFj Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
\VNu35* J| adjudged bankrupt 被裁定破产
7FG;fJ;&NZ adjudicated bankrupt 裁定破产人
S(zp_ adjudication fee 裁定费；评定印花税额手续费；评估契据费
;Bs ~E adjudication of bankruptcy 裁定破产；宣告破产
C`[<6>&y
adjudication of insolvency 裁定无力偿还债务
8:,($a/KF adjusted actual 经调整的实数；调整后的实数
kFn/dQ4| adjusted current assets 经调整的流动资产；调整后的流动资产
V*giF` gq adjusted figure 经调整的数字；调整后的数额
Q/+`9z+c adjusted liabilities 经调整的负债；调整后的负债
Muo E~K2 adjusted loss 经调整的亏损；调整后的亏损
<\^0!v adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
8 "l
PiW3 adjusted profit 经调整的利润；调整后的利润
v'W{+>. adjusted surplus 经调整的盈余额；调整后的盈余额
l P F326e adjusted value 经调整的价值；调整后的价值
i2,4:M)CV adjustment 调整；修订；理算〔保险〕
1RRE{]2v# adjustment centre 调剂中心
Y![Q 1D!
adjustment lag 调整过程的时间差距；调整时差
X Q#K1Z adjustment mechanism 调整机制
0gd`W{YP adjustment of loss 亏损调整
wFJf"@/vJ adjustment process 调整过程；调整程序
7~Y\qJ4b adjustment range 调整幅度
MCKN.f%lP administered exchange rate 受管制汇率
g #J` 7n Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
PI9,*rOy administration expenses 行政费用
UM oj9/- administration fee 手续费；行政费
}L\; W:0 administration in bankruptcy 破产管理
&k:xr,N= administration order 遗产管理令
oD) ]4| administrator 管理人；遗产管理人
! g@K y$ administrator of the estate 遗产管理人
u m9yO'[C admission of debt 债项承认书
'Gy`e-y B admission of proof 接纳债权证明
_ U s" advance 放贷款项；垫付款项；预支款项；预付款项
F]\
Sk' }& advance account 暂支帐目；预付款帐户
t'n@yX_ advance compensation 预付补偿金
lPy|>&Yc advance from shareholder 股东垫款
V8^la'_j advance pending reimbursement 预支以待日后付还
~ :ASv>m advanced economy 先进经济体系
>JpBX+]5m advancement 预付；预付财产
im<bo Mv advances warrant 垫款令
v:t;Uk^Y advancing 贷出
%{u@{uG0'3 adverse balance 逆差
nip 6|dN adverse exchange 逆汇
|oY{TQ<<d advertisement addressed to shareholders 在报章刊登的致股东通告
$1yO Z p5 advice for collection 托收通知书
lsz3'!%Y) advice of drawing 提款通知书；汇票通知书
Rx-\B$G advice of payment 付款通知
fN&,.UB^p Advisory Committee [Securities and Futures Commission]
e^y9Km d 谘询委员会〔证券及期货事务监察委员会〕
'ygKP6M Advisory Committee on Diversification 经济多元化谘询委员会
#Rw!a#C X. affidavit 誓章；遗产申报誓章
2u 3Kyn affidavit of no receipt 述明无收款的誓章
K10G+'H^ affiliate 联号；联营公司；附属公司
h `Lr5)B' affiliated company 附属公司；联号；联营公司
S!(3- {nC affirmation [estate duty] 非宗教式宣誓〔遗产税〕
n' ~ ==2 affordability 负担能力
7he73 African Development Bank [AfDB] 非洲开发银行
1m*)MZ ) after-acquired property 事后取得的财产
EA"h i e7 after-hours dealing 市后交易
W$4$%r8 after-tax profit 税后盈利；税后利润；税后溢利
Q:-T' xk@ agency agreement 代理协议
8 A>OQR agency expenses 代理机构的开支
#l=yD]t PU agency fee 代理费
1 d jZ5`+ Agency Law 《代理法》
6{h\CU}" agent 代理人；承销人
GG%b "d- agent of company 公司代理人
"#1 \ uoH agent's fee 代理人费；经纪费
2W,9HSu8 aggregate 总计；总数；总体数字
vV,TT%J8D aggregate amount 总款额；总额
y]db]pP5 aggregate assets and liabilities 总体资产与负债
F Z"n6hWA aggregate at constant price 按固定价格计算的总体数字
l_g$6 \&| aggregate demand 总需求
q$:1Xkl aggregate gross position 总持仓量
RkYdK$|K aggregate limit 总限额
Y%KowgP\ aggregate of salaries tax 合计薪俸税
`"5U b,~ aggregate performance 总体表现；总体业绩
+A}t_u 3< aggregate supply 总体供应
fap`;AuwK aggregate surplus 总盈余
r w?wi}}gn aggregate total 整体总额
6jq*lnA% aggregate value 总值；合计价值
aU!}j'5Q aggregated basis 合计基准
^ZwZze:2 aggregated net chargeable income 合计应课税入息实额
I\l&'Q^0@ aggregation 合并计算；合计；总和
V*vQNPe y aggregation of incomes of husband and wife 夫妇入息合并计算
-S sgW aggregation of property 财产的总和
r h*F agio 差价；贴水
*u},(4Qf Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
m<CrkKfpG Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
7^eyO&4z 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
JipNI8\r Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
67j kU ! 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
DbMVbgz<e Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
V]H(;+^P 《香港政府和大韩民国政府关于相互促进和保护投资协定》
.?Eb{W)^br agreement for a settlement 授产协议
ynI e4b agreement for assignment 转让协议
] A5F}wV4 agreement for sale 售卖协议；买卖协议
ha
:l-<a agreement for sale and purchase 买卖协议
= pL$*` ]? agreement for the payment of interest 支付利息协议
Nq8ON!<< agreement for the repayment of money 还款协议
#(^<qr agreement of reinsurance 再保险协议
|AYii-g Agricultural Bank of China 中国农业银行
4 &bmt air passenger departure tax 飞机乘客离境税
7:4c\C0 Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
m$vq %[/# airport tax 机场税
x-%O1frc alcohol duty 酒精税
MBW oPK alienation 让与；让渡；转让
LU6R"c11 alimony 生活费；赡养费
\e86'& All Ordinaries Index [AOI] 所有普通股指数
(0{Dn5MH all risks 全险；综合险
vk7IqlEQ All Sales Record for Stock Market 《股票市场成交报告》
K[T0);hZR Allied Capital Resources Limited 新联财务有限公司
VVJ0?G
(? all-items index [Consumer Price Index] 总指数〔消费物价指数〕
j7}mh allocation letter 拨款信件
,=)DykP allocation of fund 分配款项；预留款项
zluq2r allocation of profit 利润分配；溢利分配
\BHZRytQF allocation warrant 拨款令
,r B(WKU allotment 分配；配股
/YJo"\7 allotment notice 股份配售通知；配股通知
01.q9AGy allotment of shares 股份分配
GfONm6A allowable 可获宽免；免税的
L3eF BF/ allowable business loss 可扣除的营业亏损
,DFN:uf=l allowable expenses 可扣税的支出
J!C \R5\ allowance 免税额；津贴；备抵；准备金
@)pC3Vi^ allowance for debts 债项的免税额
9qap#A allowance for depreciation by wear and tear 耗损折旧免税额
fFJ7Y+^ allowance for funeral expenses 殡殓费的免税额
LUQ.=:mBR allowance for inflation 为通货膨胀而预留的款项；通胀准备金
od
`;XVG allowance for repairs and outgoings 修葺及支出方面的免税额
7KgaXi3r allowance to debtor 给债务人的津贴
E QyX! alteration of capital 资本更改
nCYz ];". alternate trustee 候补受托人
=xk>yw!O) amalgamation 合并
FGVw=G{r ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
|4 +'YgO ambit of charges 征税范围；收费范围
Ag8/%a~( amended valuation 经修订的估值
Xu-~j! American Commodities Exchange 美国商品交易所
aO{@ . American Express Bank Limited 美国运通银行
j@xIa-{* American Stock Exchange 美国证券交易所
bxa> :71 amortization 摊销
:<g0Ho?e amount due from banks 存放银行同业的款项
_7!ZnJrR amount due from banks abroad 存放海外银行同业的款项
P'KA-4! amount due from holding companies 控股公司欠款
h8/tKyr8( amount due from local banks 存放本港银行同业的款项
8ZtJvk` amount due to banks 银行同业的存款
"Q@m7j)( amount due to banks abroad 海外银行同业的存款
klKUX/ g amount due to holding companies 控股公司存款
)Xdq+$w. amount due to local banks 本港银行同业的存款
v!I z&M:z amount due to outport banks 外埠银行同业的存款
) @! fLA T amount for note issue 发行纸币的款额
!oH{=.w amount of bond 担保契据的款额
m*
3ipI{h amount of consideration 代价款额
? d Jd7+A amount of contribution 供款数额
%bw+>:Tr amount of indebtedness 负债款额
g 4+K"Q /M amount of principal of the loan 贷款本金额
An_(L*Qz amount of rates chargeable 应征差饷数额
`:&RB4Z amount of share capital 股本额
N8 2 6xvA amount of sums assured 承保款额
lf"w/pb' amount of variation 变动幅度
EjfQ F C amount of vote 拨款数额
EV6R[2kl amount payable 应付款额
b
ri[&= amount receivable 应收款额
i*$+>3Q- Amsterdam Stock Exchange 阿姆斯特丹证券交易所
&4OOW;,?< analysis 分析
L }
R"1O ancillary risk 附属风险
GvtK=A$b annual account 周年帐目；周年帐目报表；年度决算；年结
`,A OxJ:$ annual accounting date 年结日期
'{WEyhaS annual allowance 每年免税额；年积金；年度津贴；年津
>lIzeEW# annual balance 年度余额
f r~Eb'8
annual disposable income 每年可动用收入
O
_9r-Zt^ annual estimates 周年预算
"rMfe> ;FJ annual fee 年费
p&I>xu8fl annual general meeting 周年大会
A.b^?k%I annual growth rate 年增率；每年增长率
)j2 #5`?"j annual long-term supplement 长期个案每年补助金
B
W*8 annual pensionable emolument 可供计算退休金的年薪
& %/p; ::A annual report 年报
K~ #?Y,}O Annual Report on the Consumer Price Index 《消费物价指数年报》
e6p3!)@P1 annual return 周年报表；周年申报表；每年报税表格
sqhMnDn[ Annual Return Rules 《周年报表规则》
M"*NV(".g annual review of consumer prices 每年消费物价回顾
d'(n/9 K annual roll-forward basis 逐年延展方式
WWSycH
?[ annual salary 年薪
tQ@7cjq8bA annual statement 年度报表；年度决算表
e
( ]] 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
3?D,
Wu annuitant 年金受益人
vyS>3(NZ annuity 年金
= cRmaD annuity contract 年金合约
2Pb+/1*ix annuity on human life 人寿年金
kk5&lak2V antecedent debt 先前的债项
}"+"nf5h ante-dated cheque 倒填日期支票
e/hCYoS1n anticipated expenditure 预期开支
G^{~'TZv% anticipated net profit 预期纯利
"d<uc j anticipated revenue 预期收入
6"iNh) anti-inflation measure 反通货膨胀措施
!,ODczWvh anti-inflationary stance 反通货膨胀立场
<Y6Vfee,& apparent deficit 表面赤字
by1q"\-, apparent financial solvency 表面偿债能力
NK|U:p2H apparent partner 表面合伙人
u>;aQtK~ application for personal assessment 个人入息课税申请书
r )~?5d application of fund 资金应用
XHv
m{z= application to release as liquidator and to destruct the books of accounts and documents
6n/=n%US 申请免除清盘人职务及毁灭帐簿与文件
L{~ ]lUo appointed actuary 委任精算师
ft7M9<#v appointed auditor 委任核数师；委任审计师
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^9?(a4u appointed trustee 委任的受托人
ZC2aIJ appointer 委任人
z?13~e[D apportioned pro rata 按比例分摊
dWzf C@] apportionment 分配；分摊
}t#|+T2f Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
!84Lvg0& apportionment formula 分摊方程式
yl?LXc[) apportionment of estate duty 遗产税的分摊
Q=!
lbW appraisal 估价；评估
> 3x^jh appreciable growth 可观增长
$cn8]*Z = appreciable impact 显着影响
d7BpmM appreciable increase 可观增长
O-[YU%K3? appreciation 增值；升值
F3V: B.C appreciation against other currencies 相对其他货币升值
}c||$ appreciation of the exchange value of Hong Kong dollar 港元汇值上升
N5)H(<} appreciation tax 增值税
AAfhh5i appropriation 拨款；拨用；拨付
gK~Z Ch appropriation account 拨款帐目
n3?P8m$ Appropriation Bill 拨款法案
psvc,V_* appropriation-in-aid system 补助拨款办法
i-w<5pGnf approved assets 核准资产
mvH}G8 approved basket stock 认可一篮子证券
y~*B%KnEQy approved budget 核准预算
tX%
C5k approved charitable donation 认可慈善捐款
,eTdQI; approved charitable institution 认可慈善机构
G[e,7jev approved currency 核准货币；认可货币
8; `B3N7 approved estimates 核准预算
lI46
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*CGHp8 approved overseas insurer 核准海外保险人
xj33g6S approved overseas trust company 核准海外信托公司
d_(;sW"I approved pooled investment fund 核准汇集投资基金
<zY#qFQ2 approved provident fund scheme 认可公积金计划
V|A.M-XLv4 approved provision 核准拨款
c61 1& approved redeemable share 核准可赎回股份
xuHP4$<h3 approved regional stock 认可地区性证券
>"UXY) approved retirement scheme 认可退休金计划
-N /n|{+F approved subordinated loan 核准附属贷款
}+lK'6 arbitrage 套戥；套汇；套利
/T
qbl^[ arbitrageur 套戥者；套汇者
}^H(EHE arbitrary amount 临时款项
5Bq;Vb arrangement 措施；安排；协定
d$ o m\@ arrears 欠款
!!A(A^s arrears of pay 欠付薪酬
t{UWb~" arrears of revenue 逾期未收税款；逾期未收的帐项
2@ T0 QJ articles of association 组织章程；组织细则；组织章程细则
)/f#~$ws Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
W|{!0w ascertainment of profit 确定利润
f-^*p "Asia Clear" “亚洲结算系统”
Uf_mwEE Asia Commercial Bank Ltd. 亚洲商业银行有限公司
^xk4HF Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
;s~xS*(C Asian Development Fund [ADF] 亚洲发展基金
ZwxEcs+UM Asian dollar bond 亚洲美元债券
OWz{WV. Asian dollar market 亚洲美元市场
< NDV 5P Asian dollar rate 亚洲美元利率
44n41.Q] Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
U1 3Lsky% Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
#2\M(5d asked price 沽盘；喊价；索价；卖方报价
Y& M {7 assessable income 应评税入息
x$Wtkb0< assessable loss 应评税亏损
&Odrq#o ?R assessable profit 应评税利润
xP9R
d/xa| assessable value 应评税值
IecD41% assessed profit 估定利润
8WLh 7[ assessed value 经评估价值
I_Z?'M assessment 评税；评定；估价；评税单
g<F+Ldgj
assessment number 评税编号；估价编号
gzK/ l: assessment of additional tax 补加税评税
rx]Q,;" assessment of performance 业绩评估；实绩评价
ku57 <k b Assessor 评税主任
[GM!@6U asset price bubbles 资产价格泡沫
ZJ)>gV asset-backed securities 具资产保证的证券
SANb g&$ assets accretion 资产增值
MS2/<LD3d assets and liabilities 资产与负债
wBI:}N@. assets betterment statement 资产递增表；资产改进表
IN;!s#cl: assets lending 实物放款；有抵押贷款
UC`sq-n assets of the company passing on the death 死者去世时转移的公司资产
%/U'Wu{* assets pledged as security for liabilities 用作负债抵押的资产
| ]:6IuslJ assets portfolio 资产投资组合
q 7 W7s w assets price 资产价格
V[^A V"V assets quality 资产质素
1mh7fZgn assets realization 资产变现
k ,OxGG assets refinancing arrangement 资产再集资安排
\\Zsxya1 assets securitization 资产证券化
U1yspHiZ assets situated outside Hong Kong 在香港以外地方的资产
%;_EWs/z8 assets stripping 削减资产；拆卖资产
i5WO )9Us assets value 资产值
dqU)(T=C assignee 承让人
a{;+_J3S assignment 转让；转让书；转让契
!}`[s2ji assignment of interest 权益转让
@VND}{j assignment of letters patent and trade mark 专利证书及商标转让
1 *#hIuoj' assignment of property 物业转让；物业转让书
mWoN\Rwj assignment right 转让权
)abH//Pps. assignor 转让人
&a >UVs?= associate 有联系的人；有关连人士；相联者；合伙人；联系人
yWN'va1+$ Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
\ /wk!mWV@ associate member 附属会员
BD .l 5 ~: associated body corporate 相联法人团体
:hB6-CZkqN associated company 相联公司；联属公司
A[Ce3m associated corporation 相联法团
:[PA .Upi Association of Chartered Certified Accountants [ACCA] [United Kingdom]
N1>M <N03 公认会计师公会〔英国〕
0|hOoO]?q& Association of Futures Exchange Brokers 香港期货经纪协会
v-F|#4Q=ut Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
D!)h92CIDm association of underwriters 承保人组织
0ikA@SAq assumption of control 接管
: @gW3' assurance 担保；保险；转易；转易书
e'v_eD T^ assurance of interest 权益的转易
/lHs]) , at 19XX price 按一九ＸＸ年价格计算
O#^qd0e'P! at a discount 按赔价计算；按贴水价格计算；打折扣
sV%= z}n= at a premium 按溢价计算；按升水价格计算
frQ=BV5%6 at call 通知付款；按通知
EN>a ^B+! at constant market price 按固定市价计算
ncsk(`lo at constant price 按固定价格计算
0|\JbM at cost 按成本计算
1?TgI0 HS at current market price 按当时市价计算；按现时市价计算
,F'y :px at current price 按当时价格计算；按现时价格计算
] RVme^= at factor cost 按要素成本计算；按生产要素成本计算
*= %`f= at money-of-the-day price 按付款当日价格计算
W"~"R at or better 按指定或较佳价位〔买卖指令〕
H ] dN'c- at par 按面值计算；平价
K(NP%: at sight 见票即付
za.^vwkBk2 at the close 按收市盘
pXNH at the opening 按开市盘
aO:A pOAO attestation 见证；见证条款
xy)W_~Mk at-the-money option 平价期权
:W'.SRD attorney 受权人；受托代表人
c!$~_?] attornment 新拥有人承认书
1JGww]JZo attributable profit 可归属利润
>^f]Lgp attributable share value 可归属股份价值
wC<FF2T Auckland Stock Exchange 奥克兰证券交易所
85H*Xm?d# auction 拍卖
zs-,Y@Z L auctioneer 拍卖商
poZ&S audit 审计；核数
pL.~z Audit Commission 审计署
v`jFWq8I, Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
3\B~`=*q/ 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
L Kud' audit review 帐目审查
!?B2 OE Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
@nj`T{*. audited account 审计帐目；经审计的帐目
&4p~i Z audited annual account 经审计的周年帐目
@<S'f<>g audited balance sheet 经审计的资产负债表
%CrpUx auditor 核数师；核数主任；审计师
61b<6 r0o auditor's certificate 核数师证明书；审计师证明书
:r_/mzR# auditor's report 核数师报告；审计师报告
NA$ODK - Aussie bond 澳元债券
<U /r U9O austerity budget 紧缩预算
.6i +_B| Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
NC x )zJ\S Australia All Ordinaries Index 澳洲所有普通股票指数
^X*l&R_=R Australian Dollar [AUD] 澳元
f*[Uq0? Australian Options Market 澳大利亚期权市场
J
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!Q Australian Securities Commission 澳洲证券事务监察委员会
DC$x}1 Australian Society of Certified Practising Accountants 澳洲执业会计师公会
(jh0cy}|] Australian Stock Exchange 澳大利亚证券交易所
;p( Doy)i Austrian Schilling [ATS] 奥地利先令
BLo=@C%w5 authentication 认证；鉴证
"L)?dlb6T authority to purchase 委托购买证；委购书
Nu}Zsb|{ authorization 认可；核准；授权；授权书
!`dn# j authorization by direction 指示授权
rIj B{X{Z authorization by instruction 指令授权
({t6Cbw authorization by warrant 令状授权
V#PT.,Xa. authorization of unit trust 单位信托的认可
|uA /72 authorized agent 指定代理人
{' zs4)vw authorized capital 法定资本
.!1E 7\ authorized clerk 出市员
qS[nf>" authorized dealer 认可交易商
hT AZGV( authorized financial institution 认可财务机构
A6F/w authorized fund 认可基金
wo ) lkovd authorized fund house 获授权的基金公司；认可基金公司
,Ct1)%
authorized institution 认可机构
U$IB_a2 authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
n6GB2<y authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
rdm&Y M`J authorized insurer 获授权保险人；获认可承保人
,HW[l.v authorized investment 特准投资项目
eOd'i{f@F authorized person 获授权人
mLeK7?GL authorized representative 获授权代表
L8KMMYh[ authorized share capital 法定股本
yLvU@V@~ automated quotation system 自动报价系统
s !HOrhV Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
L q;=UE 自动交易系统〔香港期货交易所有限公司〕
DIc -"5~ automatic adjustment mechanism 自动调整机制
%y \ automatic adjustment system 自动调整系统
gs= (h * Automatic Clearing House 自动票据交换所
?w "zW6U automatic exchange rates accumulation system 自动化汇率累集系统
Mg {=( No Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
1 &YkRCn0 automatic teller machine [ATM] 自动柜员机
WS ^%<
h# autopay 自动转帐
ohB@ij C! available assets 可用资产
ncij)7c)u available fiscal reserve 现存财政储备
p w`YMk available profit 可用利润
wEb 10t, Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
>VvA &p71b average 平均；平均数；海损
7brC@+ZD average basic salary 平均基本薪金
RZ:= '; average consumer expenditure 平均消费开支；一般消费开支
&B ^LaRg average cost 平均成本
- xU4s average cost of land production 增辟土地平均成本
,tHV
H7[ average daily turnover 平均每日成交额
6t ` cY average daily wage rate 平均每日工资率
5+iXOs< average expenditure pattern 平均开支模式
_2S(
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ft 4(^|~ average net fixed assets 固定资产平均净值
^9?IS<N0] average of relatives 相对价格平均数
sxU
0Fg average price 平均价格
XXPpj< c average propensity to consume 平均消费倾向；一般消费倾向
V3> JZH` average propensity to save 平均储蓄倾向；一般储蓄倾向
4#w Z#} average rate 平均率
Jm*wlN
[> average revenue 平均收入；平均收益
(K|7T{B average stock 平均库存；平均存货
t\\`#gc9~i average yearly rent 平均年租
Ouc$M2m0! avoidance of double taxation 避免双重课税
kTs.ps8ei avoidance of tax 避税
