A:
-f mJkI A share Ａ股；甲类股份
RR
^7/- abatement of tax 减税；减扣免税额
G $MEVfd" ABN AMRO Bank N.V. 荷兰银行
3Cc#{X-+ above-the-line expenditure 线上项目支出；经常预算支出
D\9-/ p above-the-line receipt 线上项目收入；经常预算收入
\ 3^ue0 ABSA Asia Limited 南非联合亚洲有限公司
{vC tp absolute change 绝对数值变更
0kOwA%m absolute expenditure 实际开支
ow{. iv\,u absolute guideline figure 绝对准则数字
-X~ |jF absolute interest 绝对权益
t4G$#~ absolute order of discharge 绝对破产解除令
_ ` &l46 absolute profit margin 绝对利润幅度
B yJPSuc D absolute value 实值；绝对值
0V(} Zj> absolutely vested interest 绝对既得权益
Zx_ ^P:rL absorbed cost 已吸收成本；已分摊成本
<?5|(Q"@: absorption 吸收；分摊；合并
C-;w}
absorption rate 吸收率；摊配率；分摊率
uW[[8+t| ACB Finance Limited 亚洲商业财务有限公司
Cp"7R&s acceptable form of reciprocity 合理的互惠条件
z|D*ymz*EY acceptable rate 适当利率；适当汇率
OM&GypP6& acceptance agreement 承兑协议
4d4+%5GE acceptance for honour 参加承兑
] 2qKc acceptor 承兑人；接受人；受票人
M?%x= q\< acceptor for honour 参加承兑人
9g5h~ Ma accident insurance 意外保险
qrw Accident Insurance Association of Hong Kong 香港意外保险公会
-[
gT}{k! accident insurance scheme 意外保险计划
BDWbWA
6 accident year basis 意外年度基准
'u;O2$ accommodation 通融；贷款
_3yG<'f[Y accommodation bill 通融票据；空头票据
+jwHYfAK) accommodation party 汇票代发人
H4AT>}ri account balance 帐户余额；帐户结余
9yC22C: account book 帐簿
|oXd4 account collected in advance 预收款项
ZDbe]9#Xh account current book 往来帐簿
Q]/%Y[%| account of after-acquired property 事后取得的财产报告
n *=#jL account of defaulter 拖欠帐目
p\ ;| Z+0= account payable 应付帐款
M\5| account payee only [A/C payee only] 只可转帐；存入收款人帐户
qE8aX*A1/ account receivable 应收帐款
#xw*;hW< account receivable report 应收帐款报表
!h7.xl OpN account statement 结单；帐单；会计财务报表
5HV+7zU5 account title 帐户名称；会计科目
,_RNZ
sa;& accountant's report 会计师报告
%csr Nf Accountant's Report Rules 会计师报告规则
Dz6x x? accounting and auditing procedure 会计与审计程序；会计与核数程序
3 yKmuu! Accounting Arrangements 《会计安排》
rFQWgWD accounting basis 会计基础
/~ {`!30 accounting by Official Receiver 破产管理署署长呈交的帐目
Rt+ -ud{O Accounting Circular 《会计通告》
> ]^ 'h accounting class 会计类别
uI/
wR! accounting date 记帐日期；会计结算日期
G#GZt\) F accounting for money 款项核算
%NxQb ' Accounting Officer 会计主任
\>-
M&C accounting period 会计报告期；会计期
KRC"3Qt
accounting policy 会计政策；会计方针
oIj=ba(n1 accounting practice 会计惯例
3^+D,)#D^ accounting principle 会计准则
U*$xR<8v accounting record 会计记录
@ i; )`k5b accounting report 会计报告
?e<2'\5v Accounting Services Branch [Treasury] 会计事务部〔库务署〕
}ARA K ^% Accounting Society of China 中国会计学会
K8_v5 accounting statement 会计报表
HT .*r6Y>g accounting system 会计制度；会计系统
yQ N{)rv accounting transaction 会计事项；帐务交易
^D$|$= |DH accounting treatment 会计处理
6_bL<:xtY accounting year 会计年度
=zcvR {Dkp accretion 增值；添加
CC`_e^~y=F accrual 应计项目；应累算数目
\toU zTT accrual basis 应计制；权责发生制
$3g{9 )} accrual basis accounting 应计制会计；权责发生制会计
lbBWOx/| accrue 应累算；应计
}Ze*/ p- accrued benefit 应累算利益
LD} ~] accrued charges 应计费用
-9i 7 J a accrued cumulative preference share dividend 应累算的累积优先股股息
sE6>JaH accrued expenses 应累算费用
*c94'T cl accrued interest payable 应付利息；应计未付利息
Lr$M k#' B accrued interest receivable 应收利息；应计未收利息
{4G/ HW28 accrued right 累算权益
K%? g6j accruing profit 应累算的利润
j fY7ich accumulated fiscal reserve 累积财政储备
=\WF +r]V accumulated profit 累积利润；滚存溢利
r@{TN6U accumulated reserve 累积储备
!ka* rd accumulation of surplus income 累积收益盈余
!B}9gT acquired assets 既得资产
7t:RQ`$: acquisition 收购；购置；取得
W w2@!ng acquisition cost 购置成本
_xp8*2 ~- acquisition expenses 购置费用
Mz(Vf1pi% acquisition of 100% interest 收购全部股权
? 1S sF>| acquisition of control 取得控制权
rm,`M acquisition of fixed assets 购置固定资产
W8^m-B& acquisition of shell “买壳”
WR"D7{>tw acquisition price 收购价
YOD.y!.zq7 act of God 天灾
TQF+aP8[L acting partner 执事合伙人
%'=*utOxy active market 买卖活跃的市场；交投畅旺的市场；旺市
zXn-E active partner 积极参与的合伙人
PC#^L$cg} active trading 交投活跃
#_wq#rF actual circulation 实际流通
$ s/E } X actual cost 实际成本
>5t%_/yeB actual expenditure 实际开支；实际支出
6 4zOEjra actual income 实际入息；实际收入；实际收益
5*pzL0,Y actual market 现货市场
AAevN3a#nI actual price 现货价；实际价格
v t|R)[, actual profit 实际利润
g 4[Vgmh J actual quotation 实盘；实际价位；实际报价
!wfW0?eu actual year basis 按实际年度计算
9Ux ( actuals 实货
MYW kEv7 actuarial investigation 精算调查
=1l6( pJ actuarial principle 精算原则
Cku"vVw, actuarial report 精算师报告
bP&Q Fc Actuarial Society of Hong Kong 香港精算学会
ixd sz\< actuarial valuation 精算师估值
0D s3wNz actuary 精算师
20;9XJmjl ad referendum agreement 暂定协议；有待覆核的协定
`r`8N6NQ&] ad valorem duty 从价税；按值征税
:}lqu24K ad valorem duty system 从价税制
X g6ezlW ad valorem fee 从价费
FPDTw8" B; ad valorem tariff 从价关税
CI'RuR3y]Z additional allowance 额外免税额
iAwEnQ3h additional amount for unexpired risk 未过期风险的额外款额
^a4z*#IOr additional assessable profit 补加应评税利润
p+h$]CH additional assessment 补加评税
D(AH3`*|# additional commitment 额外承担
6}"c4 ^k6 additional commitment vote 额外承担拨款
dI{DiPho additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
~|V^IJZ22 additional dependent parent allowance 供养父母额外免税额
faDSyBL o additional provision 额外拨款
L (Y1ey9x additional stamp duty 附加印花税
ai{>rO3 }I additional tax 补加税罚款；补加税款
l#'V
SFm& Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
to'7o8Z adjudged bankrupt 被裁定破产
#Vq9 =Q2 adjudicated bankrupt 裁定破产人
:aesG7=O adjudication fee 裁定费；评定印花税额手续费；评估契据费
E#B-JLMGl adjudication of bankruptcy 裁定破产；宣告破产
?l0eU@rwQ adjudication of insolvency 裁定无力偿还债务
E7:xPNU adjusted actual 经调整的实数；调整后的实数
=:- fK-d adjusted current assets 经调整的流动资产；调整后的流动资产
)(G9[DG adjusted figure 经调整的数字；调整后的数额
HC%Hbc~S_Q adjusted liabilities 经调整的负债；调整后的负债
.A2$C|a* adjusted loss 经调整的亏损；调整后的亏损
=&WIa#!= 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
' a ['lF adjusted profit 经调整的利润；调整后的利润
5?kf E adjusted surplus 经调整的盈余额；调整后的盈余额
?h= n5}Y adjusted value 经调整的价值；调整后的价值
v`HE R6 adjustment 调整；修订；理算〔保险〕
nI\6a G?` adjustment centre 调剂中心
Y}:~6`- jj adjustment lag 调整过程的时间差距；调整时差
k{}> *pCU adjustment mechanism 调整机制
gxv^=;2C adjustment of loss 亏损调整
m\L`$=eO8 adjustment process 调整过程；调整程序
b2m={q(s adjustment range 调整幅度
Z se&{ administered exchange rate 受管制汇率
$9)os7H7 Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
jf~]( TK administration expenses 行政费用
k?+ 7%A] administration fee 手续费；行政费
l|P"^;*zq administration in bankruptcy 破产管理
Yj/afn(Jt administration order 遗产管理令
p)y5[HX administrator 管理人；遗产管理人
j /O~8o& administrator of the estate 遗产管理人
i5VZ,E^ E admission of debt 债项承认书
)6OD@< r{ admission of proof 接纳债权证明
?[ xgt ) advance 放贷款项；垫付款项；预支款项；预付款项
Hr|f(9xA advance account 暂支帐目；预付款帐户
<^5!]8* O advance compensation 预付补偿金
2{-29b q advance from shareholder 股东垫款
bdg6B 7%Q advance pending reimbursement 预支以待日后付还
^#9385 advanced economy 先进经济体系
X0lPRk53( advancement 预付；预付财产
$%y q[$^ advances warrant 垫款令
;tjOEmIiU advancing 贷出
"o5]:]h) adverse balance 逆差
[jMN *p? adverse exchange 逆汇
hsC T:1i advertisement addressed to shareholders 在报章刊登的致股东通告
]juPm8e F advice for collection 托收通知书
t # k]K] advice of drawing 提款通知书；汇票通知书
0a~t advice of payment 付款通知
m=dNJF Advisory Committee [Securities and Futures Commission]
!}(B=- 谘询委员会〔证券及期货事务监察委员会〕
9`tK 9 Advisory Committee on Diversification 经济多元化谘询委员会
G 3Z"U affidavit 誓章；遗产申报誓章
D)d ]o& affidavit of no receipt 述明无收款的誓章
s g2 ;"E@ affiliate 联号；联营公司；附属公司
i}-uK,^ affiliated company 附属公司；联号；联营公司
AI|vL4*Xd affirmation [estate duty] 非宗教式宣誓〔遗产税〕
"4N&T # affordability 负担能力
!GcBNQ1p+7 African Development Bank [AfDB] 非洲开发银行
xe@1H\ 7: after-acquired property 事后取得的财产
y> I2}P after-hours dealing 市后交易
"r9Rr_,
> after-tax profit 税后盈利；税后利润；税后溢利
w'S,{GW agency agreement 代理协议
;J %:DD agency expenses 代理机构的开支
s|=lKa]d!" agency fee 代理费
Q Be6\oq Agency Law 《代理法》
d>QFmsh- agent 代理人；承销人
HBlk~e Z agent of company 公司代理人
^P) f]GQx agent's fee 代理人费；经纪费
D|- ]<r1" aggregate 总计；总数；总体数字
L5&M@YTH aggregate amount 总款额；总额
# @R0$x aggregate assets and liabilities 总体资产与负债
B
`(jTL aggregate at constant price 按固定价格计算的总体数字
Z (mUU] aggregate demand 总需求
\ TV aggregate gross position 总持仓量
Rs %`6et}\ aggregate limit 总限额
1[FN : hm aggregate of salaries tax 合计薪俸税
5^B79A"} aggregate performance 总体表现；总体业绩
nV' 1 $L# aggregate supply 总体供应
V=O52?8 aggregate surplus 总盈余
zF 1 !a aggregate total 整体总额
Abc{<4 z0? aggregate value 总值；合计价值
3:J> -MO aggregated basis 合计基准
AGlB vRX7e aggregated net chargeable income 合计应课税入息实额
G@]3EP aggregation 合并计算；合计；总和
Hfcpq a aggregation of incomes of husband and wife 夫妇入息合并计算
Jj4 HJ9 aggregation of property 财产的总和
~k"+5bHa* agio 差价；贴水
'6so(> | 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》
g'"~' Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
#}`sfaT 《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~5uc $ Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
R~vGaxZ$ 《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》
d$t"Vp Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
BoD{ fg 《香港政府和大韩民国政府关于相互促进和保护投资协定》
2HX/@ERhmu agreement for a settlement 授产协议
0SQ!lr agreement for assignment 转让协议
j*{0<hZb} agreement for sale 售卖协议；买卖协议
!~ox;I}S agreement for sale and purchase 买卖协议
>3 o4 U2 agreement for the payment of interest 支付利息协议
p~D}Iyww1_ agreement for the repayment of money 还款协议
djd/QAfSC agreement of reinsurance 再保险协议
PDNl]? Agricultural Bank of China 中国农业银行
VYk:c`E air passenger departure tax 飞机乘客离境税
J9^NHU Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
]Q ^)9uE\D airport tax 机场税
Cf%
qap# alcohol duty 酒精税
YT\`R alienation 让与；让渡；转让
U3(+8}Q alimony 生活费；赡养费
=[B\50] All Ordinaries Index [AOI] 所有普通股指数
I /E 9: all risks 全险；综合险
7^ L All Sales Record for Stock Market 《股票市场成交报告》
) .~
" Allied Capital Resources Limited 新联财务有限公司
N /4E
~^2 all-items index [Consumer Price Index] 总指数〔消费物价指数〕
2+1ybOwb allocation letter 拨款信件
V9c.(QY|f allocation of fund 分配款项；预留款项
Myq8`/_ allocation of profit 利润分配；溢利分配
DT-VxF6 h allocation warrant 拨款令
`TrWtSwv allotment 分配；配股
9LR=>@Z allotment notice 股份配售通知；配股通知
C6!F6Stn]g allotment of shares 股份分配
Et=Pr+Q{c allowable 可获宽免；免税的
JZ5k3#@e allowable business loss 可扣除的营业亏损
N\{" &e allowable expenses 可扣税的支出
W06aj ~7Z allowance 免税额；津贴；备抵；准备金
?cU,%<r allowance for debts 债项的免税额
|]\zlH"w allowance for depreciation by wear and tear 耗损折旧免税额
,i >`Urd allowance for funeral expenses 殡殓费的免税额
Bf{u:TCK allowance for inflation 为通货膨胀而预留的款项；通胀准备金
= Xgo}g1 allowance for repairs and outgoings 修葺及支出方面的免税额
"Q?+T:D8| allowance to debtor 给债务人的津贴
*z0 !=>( alteration of capital 资本更改
a_?sJ alternate trustee 候补受托人
|T:R.=R$~ amalgamation 合并
-|>~I#vY ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
G m~ . /- ambit of charges 征税范围；收费范围
5.rAxdP amended valuation 经修订的估值
$dC`keQM>9 American Commodities Exchange 美国商品交易所
Sd7jd ?#9' American Express Bank Limited 美国运通银行
=L W!$p American Stock Exchange 美国证券交易所
N'
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<WXVUEea amount due from banks 存放银行同业的款项
x,B] J4 amount due from banks abroad 存放海外银行同业的款项
'uL4ezTtA amount due from holding companies 控股公司欠款
(x=$b(I amount due from local banks 存放本港银行同业的款项
F*72g)hVh amount due to banks 银行同业的存款
RQVu~7d[ amount due to banks abroad 海外银行同业的存款
3j7FG%\ amount due to holding companies 控股公司存款
e@D_0OZ amount due to local banks 本港银行同业的存款
EPm~@8@"j? amount due to outport banks 外埠银行同业的存款
vsGKCrLwh amount for note issue 发行纸币的款额
L2H amount of bond 担保契据的款额
j.E=WLKV* amount of consideration 代价款额
#GzALF97 amount of contribution 供款数额
nrac )W amount of indebtedness 负债款额
$xO8? amount of principal of the loan 贷款本金额
m: @y_:X0 amount of rates chargeable 应征差饷数额
8Qv s\TY amount of share capital 股本额
'a#lBzu\b amount of sums assured 承保款额
5`h$^l/ amount of variation 变动幅度
p2vN=[g9) amount of vote 拨款数额
J%"BCbxW~B amount payable 应付款额
#asg5 } amount receivable 应收款额
qC`}vr|Z Amsterdam Stock Exchange 阿姆斯特丹证券交易所
C- . ;m analysis 分析
F#Lo^ 8 ancillary risk 附属风险
c^}y9% 4c annual account 周年帐目；周年帐目报表；年度决算；年结
80l ei annual accounting date 年结日期
'*J+mZt N annual allowance 每年免税额；年积金；年度津贴；年津
] !/ annual balance 年度余额
J0x Hpe annual disposable income 每年可动用收入
qb>ULP0 annual estimates 周年预算
r:*G{ m- annual fee 年费
ON2o^-%= annual general meeting 周年大会
H|% J" annual growth rate 年增率；每年增长率
IeYYG^V<A annual long-term supplement 长期个案每年补助金
g~hMOI?KK^ annual pensionable emolument 可供计算退休金的年薪
2` o
@L annual report 年报
,s8 /6n# Annual Report on the Consumer Price Index 《消费物价指数年报》
dq 93P%X24 annual return 周年报表；周年申报表；每年报税表格
]?^V xB7L Annual Return Rules 《周年报表规则》
a d LL7 annual review of consumer prices 每年消费物价回顾
Y'U1=w~E annual roll-forward basis 逐年延展方式
D<Wn PLA$g annual salary 年薪
:[0 R F^2} annual statement 年度报表；年度决算表
5kGn iG?T# Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
F0$w 9p annuitant 年金受益人
gd;!1GNi] annuity 年金
)qy?x7 annuity contract 年金合约
bP18w0>, annuity on human life 人寿年金
2KLMFI.F antecedent debt 先前的债项
ibkB>n{( ante-dated cheque 倒填日期支票
U,g8:M
xHK anticipated expenditure 预期开支
EI_-5Tt RD anticipated net profit 预期纯利
1 Pk+zBJ$ anticipated revenue 预期收入
mnm
ZO} anti-inflation measure 反通货膨胀措施
A`7(i'i5] anti-inflationary stance 反通货膨胀立场
)eZK/>L& apparent deficit 表面赤字
ocGrB)7eD apparent financial solvency 表面偿债能力
dl4n -*h apparent partner 表面合伙人
H/o_? qK application for personal assessment 个人入息课税申请书
b-u @?G|< application of fund 资金应用
9nFL70 application to release as liquidator and to destruct the books of accounts and documents
V Z9 p " 申请免除清盘人职务及毁灭帐簿与文件
N/tcW appointed actuary 委任精算师
E)-;sFz appointed auditor 委任核数师；委任审计师
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\/~u"Y appointed trustee 委任的受托人
ciS +.%7 appointer 委任人
$ nt&'Xnv apportioned pro rata 按比例分摊
}UPC~kC+Z apportionment 分配；分摊
t^01@ejM+ Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
3](hMk,} apportionment formula 分摊方程式
/.]u%;%r[ apportionment of estate duty 遗产税的分摊
2%@tnk|@ appraisal 估价；评估
ajS B3}PN appreciable growth 可观增长
Pe<VPf9+ appreciable impact 显着影响
:\^b6"}8 appreciable increase 可观增长
D ,k x B~ appreciation 增值；升值
#`iEb iSq appreciation against other currencies 相对其他货币升值
Y 9$jJ1V appreciation of the exchange value of Hong Kong dollar 港元汇值上升
Fm`*j/rq appreciation tax 增值税
N@d~gE&^ appropriation 拨款；拨用；拨付
=u2 z3$ appropriation account 拨款帐目
od=hCQ1 > Appropriation Bill 拨款法案
o rjtwF>^ appropriation-in-aid system 补助拨款办法
p9"dm{ approved assets 核准资产
UT;%I_i!' approved basket stock 认可一篮子证券
D;en!.[Z approved budget 核准预算
m.D8@[y approved charitable donation 认可慈善捐款
aE~T!h approved charitable institution 认可慈善机构
FX!KX/OE) approved currency 核准货币；认可货币
~.T|n = approved estimates 核准预算
w)7y{ya$ approved estimates of expenditure 核准开支预算
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approved overseas insurer 核准海外保险人
2 7 )If E approved overseas trust company 核准海外信托公司
505c(+ approved pooled investment fund 核准汇集投资基金
yr xX[Hg?@ approved provident fund scheme 认可公积金计划
i:s= approved provision 核准拨款
_r:Fmn_%- approved redeemable share 核准可赎回股份
G_+/ e]P approved regional stock 认可地区性证券
B_[efM<R$ approved retirement scheme 认可退休金计划
hO"!q;<eS approved subordinated loan 核准附属贷款
pS$9mzY arbitrage 套戥；套汇；套利
,C,nNaW arbitrageur 套戥者；套汇者
N K0'\~7& arbitrary amount 临时款项
7r;1 6" arrangement 措施；安排；协定
J4+K)gWB arrears 欠款
] '5Xjc x arrears of pay 欠付薪酬
8H7#[?F arrears of revenue 逾期未收税款；逾期未收的帐项
L\#YFf articles of association 组织章程；组织细则；组织章程细则
>6S7#)0T Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
5aaM;45C ascertainment of profit 确定利润
+jhzE% "Asia Clear" “亚洲结算系统”
m !ZY]:)$ Asia Commercial Bank Ltd. 亚洲商业银行有限公司
bMK X9`*o Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
qSP &Fi Asian Development Fund [ADF] 亚洲发展基金
0OO[@Ht Asian dollar bond 亚洲美元债券
bTJ<8 q Asian dollar market 亚洲美元市场
p8'$@:M\ Asian dollar rate 亚洲美元利率
qur2t8gnxq Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
lie ,A Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
,zgz7 asked price 沽盘；喊价；索价；卖方报价
t+v %%N_ assessable income 应评税入息
NgTB4I 8P assessable loss 应评税亏损
+,,(8=5 g assessable profit 应评税利润
/4T6Z[=s assessable value 应评税值
@ T^FOTW assessed profit 估定利润
T\9[PX< assessed value 经评估价值
tK;xW assessment 评税；评定；估价；评税单
SZH`-xb!+5 assessment number 评税编号；估价编号
#L R4%}mg assessment of additional tax 补加税评税
!q+ # JW assessment of performance 业绩评估；实绩评价
D('.1 7 Assessor 评税主任
7"!`<5o^ asset price bubbles 资产价格泡沫
&|x7T<,) asset-backed securities 具资产保证的证券
\Y!# Y#c assets accretion 资产增值
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Mmbgy assets and liabilities 资产与负债
0si1:+t-[+ assets betterment statement 资产递增表；资产改进表
:\[l~S assets lending 实物放款；有抵押贷款
(RFH .iX assets of the company passing on the death 死者去世时转移的公司资产
%*Ex2we& assets pledged as security for liabilities 用作负债抵押的资产
f-18nF7{ assets portfolio 资产投资组合
H=@KlSC ^ assets price 资产价格
3Y Mqp~4 assets quality 资产质素
sT;wHtU assets realization 资产变现
4'z)J1M assets refinancing arrangement 资产再集资安排
V8/4:Va7 s assets securitization 资产证券化
SMrfEmdH+ assets situated outside Hong Kong 在香港以外地方的资产
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bH?1^o assets stripping 削减资产；拆卖资产
3O,nNt;L { assets value 资产值
UN'n~d @~ assignee 承让人
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Iv{M assignment 转让；转让书；转让契
!dT+cZsf assignment of interest 权益转让
x`g,>>&C assignment of letters patent and trade mark 专利证书及商标转让
$z[S0C m assignment of property 物业转让；物业转让书
+(2$YJ35 assignment right 转让权
'i% r assignor 转让人
OjhX:{"5 9 associate 有联系的人；有关连人士；相联者；合伙人；联系人
t+a.,$U Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
^i|R6oO_5 associate member 附属会员
%W~w\mT associated body corporate 相联法人团体
SV o ?o|< associated company 相联公司；联属公司
x/?ET1iGt associated corporation 相联法团
36Lkcda[ Association of Chartered Certified Accountants [ACCA] [United Kingdom]
1(@$bsgu2 公认会计师公会〔英国〕
a Vu!Qk=Z/ Association of Futures Exchange Brokers 香港期货经纪协会
SE\?8cs]- Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
<<!fA ><W association of underwriters 承保人组织
'S3<' X assumption of control 接管
A J%E.+@=r assurance 担保；保险；转易；转易书
" AUSgVE+h assurance of interest 权益的转易
u9~5U9]O%6 at 19XX price 按一九ＸＸ年价格计算
A1/@KC"&{G at a discount 按赔价计算；按贴水价格计算；打折扣
t8-P'3,Q$ at a premium 按溢价计算；按升水价格计算
S46aUkW. at call 通知付款；按通知
P ] *x6c^n at constant market price 按固定市价计算
g4A{RI at constant price 按固定价格计算
e@vtJaSu at cost 按成本计算
]mMJ6n at current market price 按当时市价计算；按现时市价计算
&IN%2c at current price 按当时价格计算；按现时价格计算
O2 >c|=# at factor cost 按要素成本计算；按生产要素成本计算
5TJd9:\Af at money-of-the-day price 按付款当日价格计算
bY#BK_8 : at or better 按指定或较佳价位〔买卖指令〕
by<@\n2B:U at par 按面值计算；平价
rnZ $Qk-H at sight 见票即付
a qEZhMy at the close 按收市盘
fk ,Vry at the opening 按开市盘
n725hY6}<l attestation 见证；见证条款
+vy fhw4 at-the-money option 平价期权
FGi7 KV=N attorney 受权人；受托代表人
U5kKT.M attornment 新拥有人承认书
['o ueOg attributable profit 可归属利润
94 -BcN attributable share value 可归属股份价值
+4-T_m/W / Auckland Stock Exchange 奥克兰证券交易所
U,P>P+\@ auction 拍卖
> T * `Y0P auctioneer 拍卖商
@[lM h9` audit 审计；核数
Bh& pZcm| Audit Commission 审计署
dCi:@+z8 Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
dJgLS^1E 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
;~<To9O audit review 帐目审查
^7y t > Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
3`cA!ZVQ audited account 审计帐目；经审计的帐目
GCJ[x n(_ audited annual account 经审计的周年帐目
srf}+ >u& audited balance sheet 经审计的资产负债表
u0L-xC$L auditor 核数师；核数主任；审计师
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g|If auditor's certificate 核数师证明书；审计师证明书
^( $'l)I auditor's report 核数师报告；审计师报告
!Q[v"6? Aussie bond 澳元债券
y2I7Zd . austerity budget 紧缩预算
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Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
-g~+9/;n Australia All Ordinaries Index 澳洲所有普通股票指数
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A% Australian Dollar [AUD] 澳元
GS>[A b+ Australian Options Market 澳大利亚期权市场
]^C 8Oh< Australian Securities Commission 澳洲证券事务监察委员会
1_TuA( Australian Society of Certified Practising Accountants 澳洲执业会计师公会
qf( mJlU Australian Stock Exchange 澳大利亚证券交易所
Ef#LRcG-Z Austrian Schilling [ATS] 奥地利先令
d [_ 26. authentication 认证；鉴证
pbAL& } authority to purchase 委托购买证；委购书
bvtpqI QZ authorization 认可；核准；授权；授权书
_H]^7`; authorization by direction 指示授权
]"_c-= authorization by instruction 指令授权
}AS /^E authorization by warrant 令状授权
5z_d$.CIc authorization of unit trust 单位信托的认可
5VV}w R authorized agent 指定代理人
0<% $lr authorized capital 法定资本
g[G /If authorized clerk 出市员
a%r!55. authorized dealer 认可交易商
Y_CVDKdcY authorized financial institution 认可财务机构
V^,gpTyv* authorized fund 认可基金
X8*g#lO? authorized fund house 获授权的基金公司；认可基金公司
-F7F 6!s authorized institution 认可机构
J.yM@wPS> authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
AfA"QCyO authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
1@v < authorized insurer 获授权保险人；获认可承保人
<}J !_$A authorized investment 特准投资项目
`xzKRId0 authorized person 获授权人
fLe~X!#HF authorized representative 获授权代表
Z oXz@/T authorized share capital 法定股本
n>}Y@{<]/ automated quotation system 自动报价系统
`r}_92Tt Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
fc+-/!v 自动交易系统〔香港期货交易所有限公司〕
ARu_S
B automatic adjustment mechanism 自动调整机制
s-IE}I?; automatic adjustment system 自动调整系统
ts~VO` Automatic Clearing House 自动票据交换所
{\(G^B*\ automatic exchange rates accumulation system 自动化汇率累集系统
C*2%Ix18+N Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
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HE`]0 automatic teller machine [ATM] 自动柜员机
2?~nA2+vm autopay 自动转帐
$YX{gk> available assets 可用资产
6X@z(EEL available fiscal reserve 现存财政储备
4 "2%mx: available profit 可用利润
bX$z)]KKu Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
U"7o;q average 平均；平均数；海损
{c*$i^T average basic salary 平均基本薪金
)P(S:x'b0 average consumer expenditure 平均消费开支；一般消费开支
v8-My1toV average cost 平均成本
T! H(Y4A average cost of land production 增辟土地平均成本
} [#8>T average daily turnover 平均每日成交额
NIQ}A-b average daily wage rate 平均每日工资率
XKTDBaON average expenditure pattern 平均开支模式
qO"QSSbZqQ average growth rate 平均增长率
G^ GIHdo average net fixed assets 固定资产平均净值
U(f @zGV average of relatives 相对价格平均数
i W6O9 ~ average price 平均价格
t +KW=eW average propensity to consume 平均消费倾向；一般消费倾向
%!\=$ s}g average propensity to save 平均储蓄倾向；一般储蓄倾向
5b:1+5i F- average rate 平均率
?V2P]| average revenue 平均收入；平均收益
,w~3K%B4 average stock 平均库存；平均存货
1x_EAHZ>7 average yearly rent 平均年租
U:*rlA@_. avoidance of double taxation 避免双重课税
<~dfp avoidance of tax 避税
