A:
s ;]"LD@ A share Ａ股；甲类股份
'0&HkM{ D abatement of tax 减税；减扣免税额
HsT 6 #K ABN AMRO Bank N.V. 荷兰银行
%kgT=<E ' above-the-line expenditure 线上项目支出；经常预算支出
j_0l'S aj above-the-line receipt 线上项目收入；经常预算收入
m#RMd,'X ABSA Asia Limited 南非联合亚洲有限公司
+OtD@lD`! absolute change 绝对数值变更
:&2% x absolute expenditure 实际开支
1Oak8 \G absolute guideline figure 绝对准则数字
R"\(a absolute interest 绝对权益
dX[ Xe absolute order of discharge 绝对破产解除令
;4 Xx5*E absolute profit margin 绝对利润幅度
zN-Y =-c absolute value 实值；绝对值
mS0;2x U absolutely vested interest 绝对既得权益
\nL@P6X absorbed cost 已吸收成本；已分摊成本
cH Vu6I?h absorption 吸收；分摊；合并
7 _lgo6 absorption rate 吸收率；摊配率；分摊率
.SOCWznb ACB Finance Limited 亚洲商业财务有限公司
AgUjC acceptable form of reciprocity 合理的互惠条件
=GeGlI6 acceptable rate 适当利率；适当汇率
z=8l@&hYLq acceptance agreement 承兑协议
~*Y/#kPY acceptance for honour 参加承兑
!<b+7 A acceptor 承兑人；接受人；受票人
O-P`HKr acceptor for honour 参加承兑人
Ln/*lLIOb accident insurance 意外保险
/ sPa$D Accident Insurance Association of Hong Kong 香港意外保险公会
]g ,j accident insurance scheme 意外保险计划
w]N;HlU accident year basis 意外年度基准
[=u@6Y accommodation 通融；贷款
0}T 56aD=! accommodation bill 通融票据；空头票据
j W[EjhsH accommodation party 汇票代发人
&?}h)U#: account balance 帐户余额；帐户结余
wOrj-Smx account book 帐簿
%?8.UW\m account collected in advance 预收款项
fWDTP|DV account current book 往来帐簿
gT,iH. account of after-acquired property 事后取得的财产报告
r]w y-GT account of defaulter 拖欠帐目
y
S<&d#:" account payable 应付帐款
q 1u_r account payee only [A/C payee only] 只可转帐；存入收款人帐户
>N}+O<Fc account receivable 应收帐款
<xH!
Yskc account receivable report 应收帐款报表
s9fEx -!y account statement 结单；帐单；会计财务报表
v`:!$U*
H= account title 帐户名称；会计科目
.cmhi3o4 accountant's report 会计师报告
2(Yt`3Go( Accountant's Report Rules 会计师报告规则
!MmbwB' accounting and auditing procedure 会计与审计程序；会计与核数程序
n :H
|=SF{ Accounting Arrangements 《会计安排》
%z"$?Iv accounting basis 会计基础
kb ~ 9/)~g accounting by Official Receiver 破产管理署署长呈交的帐目
kY'C'9p Accounting Circular 《会计通告》
hl DU.k accounting class 会计类别
$d&7q 5[ accounting date 记帐日期；会计结算日期
9,"gXsvx( accounting for money 款项核算
&[yYgfsp Accounting Officer 会计主任
>gn@NJ2 N accounting period 会计报告期；会计期
!!Yf>0u#
accounting policy 会计政策；会计方针
Q2Uk0:M accounting practice 会计惯例
<YCR^?hJSi accounting principle 会计准则
i=f hK~Jd accounting record 会计记录
Uf ?+oc'{ accounting report 会计报告
gAsjkN t? Accounting Services Branch [Treasury] 会计事务部〔库务署〕
)[y KO Accounting Society of China 中国会计学会
I^D*) z accounting statement 会计报表
f&&Ao accounting system 会计制度；会计系统
C?6q ]k]r accounting transaction 会计事项；帐务交易
>}u#KBedE accounting treatment 会计处理
2{ g&9 accounting year 会计年度
{WeRFiQ?- accretion 增值；添加
:
>$v @d accrual 应计项目；应累算数目
X 3ZKN; accrual basis 应计制；权责发生制
Ev A8<o accrual basis accounting 应计制会计；权责发生制会计
" ;\EU4R accrue 应累算；应计
+hH7|:J Q accrued benefit 应累算利益
&@PAv5iNf accrued charges 应计费用
A!$sO p accrued cumulative preference share dividend 应累算的累积优先股股息
j1ap,<\.k accrued expenses 应累算费用
90wnwz accrued interest payable 应付利息；应计未付利息
Ct3+ga$ accrued interest receivable 应收利息；应计未收利息
"# Q"gC.K accrued right 累算权益
u =(.} accruing profit 应累算的利润
7EL0!:P p3 accumulated fiscal reserve 累积财政储备
X'2%'z< accumulated profit 累积利润；滚存溢利
*2YWvGc accumulated reserve 累积储备
CwO$E L:[` accumulation of surplus income 累积收益盈余
)>;387'Y acquired assets 既得资产
CKU)wJ5t acquisition 收购；购置；取得
bW3Ah ?0N acquisition cost 购置成本
s>TC~d82 acquisition expenses 购置费用
x LK,Je acquisition of 100% interest 收购全部股权
u (`7F(R acquisition of control 取得控制权
e.!~ 7c_z? acquisition of fixed assets 购置固定资产
o+S?j*mv@ acquisition of shell “买壳”
F5w=tK acquisition price 收购价
=[gFaB_H act of God 天灾
`_J>R acting partner 执事合伙人
t
Q>/ 1 active market 买卖活跃的市场；交投畅旺的市场；旺市
QxB H{TG active partner 积极参与的合伙人
8PG&/ " K active trading 交投活跃
FGpV
]p actual circulation 实际流通
J]Q-#g'Z actual cost 实际成本
SNH AL F actual expenditure 实际开支；实际支出
P>|sCF actual income 实际入息；实际收入；实际收益
~k ]$J|}za actual market 现货市场
4 %u\dTg/B actual price 现货价；实际价格
#"o`'5 actual profit 实际利润
X8XE_VtP actual quotation 实盘；实际价位；实际报价
Jd33QL}Hj actual year basis 按实际年度计算
1flB A,6L actuals 实货
3BB/u%N} actuarial investigation 精算调查
yv> 6 u7 actuarial principle 精算原则
]:4\ rBR3 actuarial report 精算师报告
g{m~TVm' Actuarial Society of Hong Kong 香港精算学会
X(C=O?A actuarial valuation 精算师估值
\Fu(IuD actuary 精算师
YsRq.9Mr ad referendum agreement 暂定协议；有待覆核的协定
/T 4GPi\lg ad valorem duty 从价税；按值征税
)/bv@Am ad valorem duty system 从价税制
Ek '% % % ad valorem fee 从价费
\6/!{D, ad valorem tariff 从价关税
mDA1$fj" additional allowance 额外免税额
c{i\F D additional amount for unexpired risk 未过期风险的额外款额
2y9$ k\<xV additional assessable profit 补加应评税利润
pEb/ yIT" additional assessment 补加评税
#5^S @}e additional commitment 额外承担
S&'-wA Ed additional commitment vote 额外承担拨款
<mQ9YO# additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
&tlU.Whk+ additional dependent parent allowance 供养父母额外免税额
g} I{- additional provision 额外拨款
m kh p@^5 additional stamp duty 附加印花税
,u.A[{@py additional tax 补加税罚款；补加税款
!\q'{x5C Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
Acb %)Y adjudged bankrupt 被裁定破产
(abtCuZ8z adjudicated bankrupt 裁定破产人
>i2W YT adjudication fee 裁定费；评定印花税额手续费；评估契据费
In}~bNv ? adjudication of bankruptcy 裁定破产；宣告破产
;O({|mpS\ adjudication of insolvency 裁定无力偿还债务
: Z3]Dk;y adjusted actual 经调整的实数；调整后的实数
nTz(
{q adjusted current assets 经调整的流动资产；调整后的流动资产
ZgxpHo adjusted figure 经调整的数字；调整后的数额
q9(hn_X@/ adjusted liabilities 经调整的负债；调整后的负债
Ntpw(E<$f adjusted loss 经调整的亏损；调整后的亏损
&LhR0A adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
, {#L i adjusted profit 经调整的利润；调整后的利润
-.U Ua adjusted surplus 经调整的盈余额；调整后的盈余额
H$xUOqL adjusted value 经调整的价值；调整后的价值
=K 9- adjustment 调整；修订；理算〔保险〕
S$nEflcz adjustment centre 调剂中心
|<LW(,|A adjustment lag 调整过程的时间差距；调整时差
W)u9VbPk[ adjustment mechanism 调整机制
} DkdF adjustment of loss 亏损调整
fvoPV &: adjustment process 调整过程；调整程序
ER<Z!*2 adjustment range 调整幅度
snny!
0E\m administered exchange rate 受管制汇率
W0# VD e]> Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
@P<Mc )o^ administration expenses 行政费用
` =I@W administration fee 手续费；行政费
],f%:
?%50 administration in bankruptcy 破产管理
!f# [4Xw administration order 遗产管理令
b*cVC^{Dy administrator 管理人；遗产管理人
,)t/1oQ}>^ administrator of the estate 遗产管理人
l'"Ici#7Ls admission of debt 债项承认书
, Z[pLF admission of proof 接纳债权证明
bHmn 0f Z9 advance 放贷款项；垫付款项；预支款项；预付款项
`q?@ Ob& advance account 暂支帐目；预付款帐户
sq}uq![?M advance compensation 预付补偿金
]hY4
MS advance from shareholder 股东垫款
WNiM&iU advance pending reimbursement 预支以待日后付还
W%K=N-kE_ advanced economy 先进经济体系
?qczMck_ advancement 预付；预付财产
|Q#CQz advances warrant 垫款令
6b h.5| advancing 贷出
e|.a%,Dcy adverse balance 逆差
* l-F adverse exchange 逆汇
l gTw>r advertisement addressed to shareholders 在报章刊登的致股东通告
n`|CD Kb advice for collection 托收通知书
Kl*/{&,P advice of drawing 提款通知书；汇票通知书
WVh]<?GWXk advice of payment 付款通知
7iH%1f Advisory Committee [Securities and Futures Commission]
gnZc`)z 谘询委员会〔证券及期货事务监察委员会〕
#80r?,q Advisory Committee on Diversification 经济多元化谘询委员会
A{\!nq_~N affidavit 誓章；遗产申报誓章
UAtdRVi]M affidavit of no receipt 述明无收款的誓章
r-c1_
[Q# affiliate 联号；联营公司；附属公司
[ J43] affiliated company 附属公司；联号；联营公司
Zex`n:Wl?j affirmation [estate duty] 非宗教式宣誓〔遗产税〕
Uy{ZK*c8i affordability 负担能力
jG OE
CKP African Development Bank [AfDB] 非洲开发银行
4Kn)5> after-acquired property 事后取得的财产
:& $ WWv after-hours dealing 市后交易
)<^G]ajn after-tax profit 税后盈利；税后利润；税后溢利
gqACI XR agency agreement 代理协议
M7\K iQd agency expenses 代理机构的开支
wWB^m@:4 agency fee 代理费
Xe<kdB3 Agency Law 《代理法》
rA1;DSw6E[ agent 代理人；承销人
5OHF=wh agent of company 公司代理人
X5o{d4R L agent's fee 代理人费；经纪费
O *hQP*Rs aggregate 总计；总数；总体数字
J" yq)0 aggregate amount 总款额；总额
<l^#FH aggregate assets and liabilities 总体资产与负债
r _M5:Rz aggregate at constant price 按固定价格计算的总体数字
;%$wA5"2M aggregate demand 总需求
G'6f6i|<I@ aggregate gross position 总持仓量
`'/1Ij+ aggregate limit 总限额
>twog}% aggregate of salaries tax 合计薪俸税
6g%~~hX aggregate performance 总体表现；总体业绩
^
&VN=Y6z aggregate supply 总体供应
uE3xzF aggregate surplus 总盈余
H @ .1cO aggregate total 整体总额
<|4L+?_(& aggregate value 总值；合计价值
#^bn~ aggregated basis 合计基准
Z TK)N aggregated net chargeable income 合计应课税入息实额
O ftjm
X_ aggregation 合并计算；合计；总和
8DZ
OPA aggregation of incomes of husband and wife 夫妇入息合并计算
8jfEvwY aggregation of property 财产的总和
"AHuq%j agio 差价；贴水
7>yb8/ J 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》
?
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_3 Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
&%` 0&y 《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 a/]}
B Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
q%8Ck)xz 《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》
\Gz
79VW Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
>d5 L4&r 《香港政府和大韩民国政府关于相互促进和保护投资协定》
@7OE:& #V agreement for a settlement 授产协议
qc@v"pIz'S agreement for assignment 转让协议
b n0Rv agreement for sale 售卖协议；买卖协议
aq%i:}; agreement for sale and purchase 买卖协议
(t2vt[A6ph agreement for the payment of interest 支付利息协议
)TyI~5>; agreement for the repayment of money 还款协议
|FJc'&) J" agreement of reinsurance 再保险协议
!jyy`q= Agricultural Bank of China 中国农业银行
Rln@9muXA air passenger departure tax 飞机乘客离境税
"!_,N@\t Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
rd4mAX6@ airport tax 机场税
' |
bHu alcohol duty 酒精税
td\'BV alienation 让与；让渡；转让
gl!F)RdH alimony 生活费；赡养费
&cB +la\_ All Ordinaries Index [AOI] 所有普通股指数
x_. }C% all risks 全险；综合险
T6Ks ]6m_ All Sales Record for Stock Market 《股票市场成交报告》
8WM Guv Allied Capital Resources Limited 新联财务有限公司
ue"e><c6 : all-items index [Consumer Price Index] 总指数〔消费物价指数〕
vB1nj<]&z allocation letter 拨款信件
gatxv R7H allocation of fund 分配款项；预留款项
h9WyQl7 allocation of profit 利润分配；溢利分配
L$
ZZ]?7j allocation warrant 拨款令
pJ H@v
&a allotment 分配；配股
~X%W2 N2 allotment notice 股份配售通知；配股通知
!vH={40 ] allotment of shares 股份分配
UaV8 !Z> allowable 可获宽免；免税的
u1_NC; allowable business loss 可扣除的营业亏损
DjQ gF=; allowable expenses 可扣税的支出
RS
/*D p^ allowance 免税额；津贴；备抵；准备金
=!P$ [pN2 allowance for debts 债项的免税额
@1iH4RE * allowance for depreciation by wear and tear 耗损折旧免税额
\6K1Z!*; allowance for funeral expenses 殡殓费的免税额
L|K^w *\C allowance for inflation 为通货膨胀而预留的款项；通胀准备金
9:]|TIPi allowance for repairs and outgoings 修葺及支出方面的免税额
FpFkZFtG'm allowance to debtor 给债务人的津贴
.V?>Jhok alteration of capital 资本更改
;0]s:0WD0P alternate trustee 候补受托人
4dI = amalgamation 合并
C9"yu&l ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
|A19IXZ\ ambit of charges 征税范围；收费范围
a
qIpO amended valuation 经修订的估值
LQ.0"6oj American Commodities Exchange 美国商品交易所
b?%Pa\,! American Express Bank Limited 美国运通银行
^D O Q+ American Stock Exchange 美国证券交易所
B5 H=# amortization 摊销
:` 20i* amount due from banks 存放银行同业的款项
wBIhpiJX0 amount due from banks abroad 存放海外银行同业的款项
SbN.z amount due from holding companies 控股公司欠款
- <M'h amount due from local banks 存放本港银行同业的款项
D|E,9|=v amount due to banks 银行同业的存款
W``
-/ amount due to banks abroad 海外银行同业的存款
/D
~UK" } amount due to holding companies 控股公司存款
K:8.
Dvn amount due to local banks 本港银行同业的存款
uEcK0 >xp amount due to outport banks 外埠银行同业的存款
"| W``&pM amount for note issue 发行纸币的款额
XI58Cy*! amount of bond 担保契据的款额
=E4~/F}9/T amount of consideration 代价款额
$SPA'63AC amount of contribution 供款数额
i@hW" [A amount of indebtedness 负债款额
C{P:1ELYXH amount of principal of the loan 贷款本金额
W" l dQ amount of rates chargeable 应征差饷数额
p 28=l5y+ amount of share capital 股本额
g"Gj8QLDz amount of sums assured 承保款额
zv HeoM , amount of variation 变动幅度
/[#5<; amount of vote 拨款数额
D./3,z
amount payable 应付款额
^)0b= ( . amount receivable 应收款额
+a}>cAj* Amsterdam Stock Exchange 阿姆斯特丹证券交易所
DS6g_SS3 analysis 分析
Onj)AJ9M0r ancillary risk 附属风险
mUjM5ceAXO annual account 周年帐目；周年帐目报表；年度决算；年结
o `}(1$a > annual accounting date 年结日期
=Z}=n S?4 annual allowance 每年免税额；年积金；年度津贴；年津
,1|0]: annual balance 年度余额
8/`ij?gn annual disposable income 每年可动用收入
Xhm)K3RA*T annual estimates 周年预算
e{7 "7wn= annual fee 年费
( t59 SY annual general meeting 周年大会
mVdg0 annual growth rate 年增率；每年增长率
B{\qYL/~ annual long-term supplement 长期个案每年补助金
gWpG-RL0 annual pensionable emolument 可供计算退休金的年薪
T6N~L~J annual report 年报
A,#a?O6m Annual Report on the Consumer Price Index 《消费物价指数年报》
+o^sm '$ annual return 周年报表；周年申报表；每年报税表格
{2MS,Ua{ Annual Return Rules 《周年报表规则》
9,G94.da annual review of consumer prices 每年消费物价回顾
31=v US
annual roll-forward basis 逐年延展方式
_&|<(m&." annual salary 年薪
u$V8 fus0 annual statement 年度报表；年度决算表
m
vLqccL Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
N4[^! }4 annuitant 年金受益人
Q _ M:v annuity 年金
fi;00 >y annuity contract 年金合约
9 `z^'k& annuity on human life 人寿年金
& 24$*Oe antecedent debt 先前的债项
D/ ] ante-dated cheque 倒填日期支票
)M E'qA3K anticipated expenditure 预期开支
.l}o xWWoS anticipated net profit 预期纯利
"E}38 anticipated revenue 预期收入
|]'0z0> anti-inflation measure 反通货膨胀措施
C}8 3t~Q anti-inflationary stance 反通货膨胀立场
>^ijj`{d apparent deficit 表面赤字
hz *H,E!> apparent financial solvency 表面偿债能力
-
j_ apparent partner 表面合伙人
8bI;xjK^Q application for personal assessment 个人入息课税申请书
pA?2UZ application of fund 资金应用
+je{%,* application to release as liquidator and to destruct the books of accounts and documents
@]xH t&j 申请免除清盘人职务及毁灭帐簿与文件
J{ h?=vK appointed actuary 委任精算师
@'fWS^ ;& appointed auditor 委任核数师；委任审计师
MZK%IC> appointed trustee 委任的受托人
_W^{,*p appointer 委任人
0;avWa)Q apportioned pro rata 按比例分摊
wwVg'V; apportionment 分配；分摊
5;_&C=[ Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
!R@s+5P)U apportionment formula 分摊方程式
`;\~$^sj} apportionment of estate duty 遗产税的分摊
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(b x/f appraisal 估价；评估
lz88//@gZ appreciable growth 可观增长
b?deZ2"L# appreciable impact 显着影响
4NxI:d$&* appreciable increase 可观增长
ePxwN? appreciation 增值；升值
*e}1KcJ appreciation against other currencies 相对其他货币升值
-G@ :uxB appreciation of the exchange value of Hong Kong dollar 港元汇值上升
_rj B. appreciation tax 增值税
6qH^&O][ appropriation 拨款；拨用；拨付
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gRTV<vM appropriation account 拨款帐目
o=ULo &9 Appropriation Bill 拨款法案
I!;vy/r appropriation-in-aid system 补助拨款办法
& &K"3"um approved assets 核准资产
SvN2}]Kh approved basket stock 认可一篮子证券
OXIy0].b approved budget 核准预算
nHTb~t5Ke approved charitable donation 认可慈善捐款
0o &B 7N approved charitable institution 认可慈善机构
.BjnV%l7Id approved currency 核准货币；认可货币
<Pg<F[eDM approved estimates 核准预算
TDR2){I approved estimates of expenditure 核准开支预算
&L`yX/N2 approved overseas insurer 核准海外保险人
ST7Xgma- approved overseas trust company 核准海外信托公司
z;+LU6V approved pooled investment fund 核准汇集投资基金
cN vh2JI approved provident fund scheme 认可公积金计划
zPt0 IB_j' approved provision 核准拨款
UV j1nom approved redeemable share 核准可赎回股份
-P[bA0N, approved regional stock 认可地区性证券
"pW@[2Dkx/ approved retirement scheme 认可退休金计划
2E_*'RT approved subordinated loan 核准附属贷款
DX#_0-o arbitrage 套戥；套汇；套利
fw+ VR.#2H arbitrageur 套戥者；套汇者
X'XH-E arbitrary amount 临时款项
4 N{5i ) arrangement 措施；安排；协定
2z615?2_U arrears 欠款
#uillSV arrears of pay 欠付薪酬
DY 6ra% T arrears of revenue 逾期未收税款；逾期未收的帐项
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<o =Q articles of association 组织章程；组织细则；组织章程细则
fS?fNtD6< Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
&j_:VP ascertainment of profit 确定利润
N_qKIc_R
"Asia Clear" “亚洲结算系统”
U7@)R J Asia Commercial Bank Ltd. 亚洲商业银行有限公司
Qb~&a1&s# Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
Kt/Wd Asian Development Fund [ADF] 亚洲发展基金
^":Dk5gl Asian dollar bond 亚洲美元债券
+KKx\m* Asian dollar market 亚洲美元市场
K}1eQS&$a Asian dollar rate 亚洲美元利率
M +Jcg b] Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
9 &p;2/H Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
*&sXC@^@^ asked price 沽盘；喊价；索价；卖方报价
Oxq} dX7S assessable income 应评税入息
* Qe{CE assessable loss 应评税亏损
[ [ 8.Xb assessable profit 应评税利润
r(uf yC& assessable value 应评税值
5'h Q6i8 assessed profit 估定利润
wc7F45l4 assessed value 经评估价值
* zn=l+c assessment 评税；评定；估价；评税单
<=7N2t)s4 assessment number 评税编号；估价编号
K`% I!Br assessment of additional tax 补加税评税
UZ}>@0 assessment of performance 业绩评估；实绩评价
S+Vsy( Assessor 评税主任
Yiy|^j asset price bubbles 资产价格泡沫
sg!* %*XQ asset-backed securities 具资产保证的证券
LJII7<k assets accretion 资产增值
|`i.8 assets and liabilities 资产与负债
:U$U:e assets betterment statement 资产递增表；资产改进表
Vj{}cL"MR assets lending 实物放款；有抵押贷款
9}DF*np`G assets of the company passing on the death 死者去世时转移的公司资产
LwL\CE_6+ assets pledged as security for liabilities 用作负债抵押的资产
0nOp'Ky\k assets portfolio 资产投资组合
=gb(<`{ > assets price 资产价格
[J6 b5 assets quality 资产质素
6ISDY>p assets realization 资产变现
RS`~i8e' assets refinancing arrangement 资产再集资安排
BL Q&VI4 assets securitization 资产证券化
ZRr S""V assets situated outside Hong Kong 在香港以外地方的资产
;%tu; assets stripping 削减资产；拆卖资产
:\+\/HTbh assets value 资产值
ezR !ngt assignee 承让人
NDaM;` assignment 转让；转让书；转让契
1=X"|`<! assignment of interest 权益转让
B{ + Ra assignment of letters patent and trade mark 专利证书及商标转让
70&]nb6f assignment of property 物业转让；物业转让书
] \_ T assignment right 转让权
en6oF PG assignor 转让人
L4,Ke associate 有联系的人；有关连人士；相联者；合伙人；联系人
<DjFMTCN Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
_Z| 3qQ associate member 附属会员
rJ UXA<:2 associated body corporate 相联法人团体
]A2l%V_7 associated company 相联公司；联属公司
V*U* _Y associated corporation 相联法团
:*wjC.Z Association of Chartered Certified Accountants [ACCA] [United Kingdom]
_hb@O2f 公认会计师公会〔英国〕
;uazQyo6 Association of Futures Exchange Brokers 香港期货经纪协会
t% f6P Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
wWNHZ v& association of underwriters 承保人组织
|,wp@)e6 h assumption of control 接管
vHz]-Q-|9 assurance 担保；保险；转易；转易书
30Z RKrW"~ assurance of interest 权益的转易
8Qg,U X at 19XX price 按一九ＸＸ年价格计算
)|@ H#kv? at a discount 按赔价计算；按贴水价格计算；打折扣
[# '38 at a premium 按溢价计算；按升水价格计算
0u'qu2mV at call 通知付款；按通知
B "z`X!\ at constant market price 按固定市价计算
T]fu[yRVvg at constant price 按固定价格计算
Cp@'
k;( at cost 按成本计算
?]# U~M<' at current market price 按当时市价计算；按现时市价计算
Aj;F$(su at current price 按当时价格计算；按现时价格计算
G`HL^/Z* at factor cost 按要素成本计算；按生产要素成本计算
b qt*d )$ at money-of-the-day price 按付款当日价格计算
tsA+B&R_] at or better 按指定或较佳价位〔买卖指令〕
VYZkHjj)2i at par 按面值计算；平价
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/0{HT at sight 见票即付
Aey*n=V4#F at the close 按收市盘
M9/c8zZ at the opening 按开市盘
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v(8 attestation 见证；见证条款
AGN5 =K*D at-the-money option 平价期权
d:"]*EZ [ attorney 受权人；受托代表人
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Hel attornment 新拥有人承认书
~$8t /c attributable profit 可归属利润
H -sJt: attributable share value 可归属股份价值
'> ] 9efJA Auckland Stock Exchange 奥克兰证券交易所
y2U^7VrO auction 拍卖
wf<=r W' auctioneer 拍卖商
rK%A=Q audit 审计；核数
-U?Udmov Audit Commission 审计署
Eo$7W5h J Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
WmRx_d_ 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〕
bJo)rM :m audit review 帐目审查
y@kRJ 8d Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
V2I"m audited account 审计帐目；经审计的帐目
4Em mh=A audited annual account 经审计的周年帐目
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7Cufo I audited balance sheet 经审计的资产负债表
|-HV@c] auditor 核数师；核数主任；审计师
{1Z`'.F U auditor's certificate 核数师证明书；审计师证明书
YFVNkB O% auditor's report 核数师报告；审计师报告
^0/FZ)V8 Aussie bond 澳元债券
+%'S>g0W= austerity budget 紧缩预算
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MCgx Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
]Fc<% wzp Australia All Ordinaries Index 澳洲所有普通股票指数
G 1 r sd Australian Dollar [AUD] 澳元
A?V[/ Australian Options Market 澳大利亚期权市场
ER O'{nT& Australian Securities Commission 澳洲证券事务监察委员会
swBgV,; Australian Society of Certified Practising Accountants 澳洲执业会计师公会
:3s5{s Australian Stock Exchange 澳大利亚证券交易所
cViEvS r Austrian Schilling [ATS] 奥地利先令
Vs-])Q?7J authentication 认证；鉴证
] {r*Z6bs authority to purchase 委托购买证；委购书
| =^p`CT authorization 认可；核准；授权；授权书
@{_L38. Nw authorization by direction 指示授权
zo V4Gl authorization by instruction 指令授权
P,x'1 `k~ authorization by warrant 令状授权
|&+0Tg~ZE authorization of unit trust 单位信托的认可
}dl[~iKW authorized agent 指定代理人
|D %m >M6 authorized capital 法定资本
WB2An7i@"{ authorized clerk 出市员
9+G.86Iky authorized dealer 认可交易商
I+,~pmn: authorized financial institution 认可财务机构
s4@dEK8W authorized fund 认可基金
2F0@ M|' authorized fund house 获授权的基金公司；认可基金公司
W0X/&v,k* authorized institution 认可机构
{8)Pk e authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
8\ ?7k authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
z+K -aj w authorized insurer 获授权保险人；获认可承保人
i NX%Zk[ authorized investment 特准投资项目
h01 H X authorized person 获授权人
cnQ;6LtFTz authorized representative 获授权代表
c/Fy1Lv\ authorized share capital 法定股本
l,n0=E w automated quotation system 自动报价系统
jP?Y V Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
wN"j:G( 自动交易系统〔香港期货交易所有限公司〕
G x ;U 3iV automatic adjustment mechanism 自动调整机制
!o+Y" * / automatic adjustment system 自动调整系统
g\CRx^s Automatic Clearing House 自动票据交换所
~C1lbn b automatic exchange rates accumulation system 自动化汇率累集系统
L*xu<(> K Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
b' 9\j.By automatic teller machine [ATM] 自动柜员机
<9JI@\> autopay 自动转帐
i GxlB available assets 可用资产
"@1e0`n
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3;@/`Z_\lt available profit 可用利润
'O I Ol Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
S+^*rw average 平均；平均数；海损
vUEG0{8 l average basic salary 平均基本薪金
{sn RS)- average consumer expenditure 平均消费开支；一般消费开支
Z)?i&y? average cost 平均成本
&Kuo|=f average cost of land production 增辟土地平均成本
kdVc;v/5 average daily turnover 平均每日成交额
F-L!o8o average daily wage rate 平均每日工资率
`0 .< average expenditure pattern 平均开支模式
-nVQB146^ average growth rate 平均增长率
6w3z&5DY| average net fixed assets 固定资产平均净值
k8 !|WqfP average of relatives 相对价格平均数
#wXq' yi average price 平均价格
woCmpCN*I average propensity to consume 平均消费倾向；一般消费倾向
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}j}M% average propensity to save 平均储蓄倾向；一般储蓄倾向
B$R"Ntp average rate 平均率
{E6M_qZ average revenue 平均收入；平均收益
xbbQ)sH&m average stock 平均库存；平均存货
y0!-].5UH average yearly rent 平均年租
d5zv8?|X+ avoidance of double taxation 避免双重课税
"gD]K= avoidance of tax 避税
