A:
rNWw?_H-H( A share Ａ股；甲类股份
u<t bbKM abatement of tax 减税；减扣免税额
Q:G4Z9Kt ABN AMRO Bank N.V. 荷兰银行
(ylTp]~mR- above-the-line expenditure 线上项目支出；经常预算支出
{9&;Q|D z above-the-line receipt 线上项目收入；经常预算收入
!Y0V id ABSA Asia Limited 南非联合亚洲有限公司
D rUO- absolute change 绝对数值变更
i( %W_d ! absolute expenditure 实际开支
;~ )5s' absolute guideline figure 绝对准则数字
y| i,| absolute interest 绝对权益
? r
"{ }% absolute order of discharge 绝对破产解除令
|^"1{7) absolute profit margin 绝对利润幅度
)Xz,j9GzJS absolute value 实值；绝对值
r xvx absolutely vested interest 绝对既得权益
MDZ640-Y absorbed cost 已吸收成本；已分摊成本
KK/tu+" absorption 吸收；分摊；合并
2> x F){` absorption rate 吸收率；摊配率；分摊率
np"\1 9^ ACB Finance Limited 亚洲商业财务有限公司
X;
\+<LE acceptable form of reciprocity 合理的互惠条件
a
od-3"7[ acceptable rate 适当利率；适当汇率
|}s* E_/[ acceptance agreement 承兑协议
b.JuI acceptance for honour 参加承兑
)hn6sXo+ acceptor 承兑人；接受人；受票人
u^ +7hkk acceptor for honour 参加承兑人
DZ'P@f)] accident insurance 意外保险
{0Yf]FQb-a Accident Insurance Association of Hong Kong 香港意外保险公会
r;.y z I accident insurance scheme 意外保险计划
*SbMqASv4G accident year basis 意外年度基准
taHJ u b accommodation 通融；贷款
vA F
"n accommodation bill 通融票据；空头票据
B[Ku\A6& accommodation party 汇票代发人
;40/yl3r3[ account balance 帐户余额；帐户结余
D[[|")Fn account book 帐簿
r"gJX account collected in advance 预收款项
^B.5G K)! account current book 往来帐簿
p?%y82E account of after-acquired property 事后取得的财产报告
c \J:![x account of defaulter 拖欠帐目
Y1W1=Uc uk account payable 应付帐款
K, ;E5 account payee only [A/C payee only] 只可转帐；存入收款人帐户
~tS Z%q account receivable 应收帐款
J9--tJ?[>o account receivable report 应收帐款报表
TVtvuvQ2K account statement 结单；帐单；会计财务报表
TTX5EDCrC account title 帐户名称；会计科目
ok"k*?Ov accountant's report 会计师报告
Y|F9}hj( Accountant's Report Rules 会计师报告规则
I#Y22&G1 accounting and auditing procedure 会计与审计程序；会计与核数程序
E1 aHKjLQ Accounting Arrangements 《会计安排》
O_ muD\ accounting basis 会计基础
njB; &N)I accounting by Official Receiver 破产管理署署长呈交的帐目
9]([\% ) Accounting Circular 《会计通告》
c ( f accounting class 会计类别
~]|6T~+]83 accounting date 记帐日期；会计结算日期
ntX3Nt_ n accounting for money 款项核算
:\ `o8` Accounting Officer 会计主任
}# RakV4 accounting period 会计报告期；会计期
,GhS[VJjR accounting policy 会计政策；会计方针
,h m\
accounting practice 会计惯例
X6w6%fzOH> accounting principle 会计准则
`iFmrC< accounting record 会计记录
<y('h I' accounting report 会计报告
Wq D4YG N Accounting Services Branch [Treasury] 会计事务部〔库务署〕
2G & a{ Accounting Society of China 中国会计学会
d=$Mim accounting statement 会计报表
"+R+6< " accounting system 会计制度；会计系统
PfAgM1 accounting transaction 会计事项；帐务交易
7FP*oN? accounting treatment 会计处理
$D~0~gn~ accounting year 会计年度
6m/r+?' accretion 增值；添加
U/66L+1 accrual 应计项目；应累算数目
[x=s(:qy accrual basis 应计制；权责发生制
:(U ,x<> accrual basis accounting 应计制会计；权责发生制会计
Fo (fWvz accrue 应累算；应计
h lvK5Z accrued benefit 应累算利益
&.)^
%Tp\z accrued charges 应计费用
x$A+lj]x accrued cumulative preference share dividend 应累算的累积优先股股息
xA2YG|RU=b accrued expenses 应累算费用
EqkN3%I G accrued interest payable 应付利息；应计未付利息
c)6m$5] accrued interest receivable 应收利息；应计未收利息
]NQfX[ accrued right 累算权益
r..iko]T accruing profit 应累算的利润
pGP7nw_g accumulated fiscal reserve 累积财政储备
jh?H.;** accumulated profit 累积利润；滚存溢利
Y #ap* accumulated reserve 累积储备
:DK {Vg6 accumulation of surplus income 累积收益盈余
8? B! 2 acquired assets 既得资产
z}77 Eh< acquisition 收购；购置；取得
.FP$m? acquisition cost 购置成本
q<x/Ha t) acquisition expenses 购置费用
g>E LGG |Q acquisition of 100% interest 收购全部股权
TM__I\+Q acquisition of control 取得控制权
G=s}12/Z"{ acquisition of fixed assets 购置固定资产
Pf")e,u$ acquisition of shell “买壳”
<6%?OJhp acquisition price 收购价
58}U^IW act of God 天灾
6IN
e@ acting partner 执事合伙人
wQ:)KjhHH active market 买卖活跃的市场；交投畅旺的市场；旺市
+[6G5cH active partner 积极参与的合伙人
x xHY+(m active trading 交投活跃
'| 6]_ actual circulation 实际流通
@(EAq<5{ actual cost 实际成本
TNT4<5Ol 6 actual expenditure 实际开支；实际支出
F/,NDZN actual income 实际入息；实际收入；实际收益
t4."/ .=+ actual market 现货市场
9 R!atPz9 actual price 现货价；实际价格
1 fp? actual profit 实际利润
F$y$'Rzu_B actual quotation 实盘；实际价位；实际报价
)J o: pkM actual year basis 按实际年度计算
F>SRs =_ actuals 实货
Co9^OF-k actuarial investigation 精算调查
;>%r9pz ~ actuarial principle 精算原则
(R,#a *CV actuarial report 精算师报告
9!ngy*\x Actuarial Society of Hong Kong 香港精算学会
RN1y^` actuarial valuation 精算师估值
].avItg actuary 精算师
r8t}TU>C ad referendum agreement 暂定协议；有待覆核的协定
j7Yu>cr ad valorem duty 从价税；按值征税
@Myo'{3vF ad valorem duty system 从价税制
Q^P}\wb> ad valorem fee 从价费
nUaJz Pl ad valorem tariff 从价关税
'&P%C" 5 additional allowance 额外免税额
Y1 w9 y additional amount for unexpired risk 未过期风险的额外款额
v4!V r I additional assessable profit 补加应评税利润
zF`0J additional assessment 补加评税
d(ZO6Nr Q additional commitment 额外承担
&N$<e(K additional commitment vote 额外承担拨款
z#9aP&8 Q additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
h},IF additional dependent parent allowance 供养父母额外免税额
udK% > additional provision 额外拨款
X;+sUj8 additional stamp duty 附加印花税
%_H<:uGO% additional tax 补加税罚款；补加税款
a
K[&V't~ Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
wA ,6bj adjudged bankrupt 被裁定破产
P_^ +A adjudicated bankrupt 裁定破产人
L?b~k= adjudication fee 裁定费；评定印花税额手续费；评估契据费
w?PkO p adjudication of bankruptcy 裁定破产；宣告破产
Qab>|e Sm adjudication of insolvency 裁定无力偿还债务
Ve$o}h- adjusted actual 经调整的实数；调整后的实数
J'6PmPzY| adjusted current assets 经调整的流动资产；调整后的流动资产
Xz 6<lLb adjusted figure 经调整的数字；调整后的数额
df8k7D;~e adjusted liabilities 经调整的负债；调整后的负债
u= *FI adjusted loss 经调整的亏损；调整后的亏损
c1(RuP:S 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
)N{Pw$l_ adjusted profit 经调整的利润；调整后的利润
G{~J|{t\yz adjusted surplus 经调整的盈余额；调整后的盈余额
(Bb5? fw adjusted value 经调整的价值；调整后的价值
5X:AbF adjustment 调整；修订；理算〔保险〕
6D;S gc5" adjustment centre 调剂中心
oi7@s 0@ adjustment lag 调整过程的时间差距；调整时差
fivw~z|[@ adjustment mechanism 调整机制
n t;m+by adjustment of loss 亏损调整
3)wN))VBX adjustment process 调整过程；调整程序
b<[Or^X
] adjustment range 调整幅度
*uRBzO} administered exchange rate 受管制汇率
k!j5tsiR Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
^] Y> [[ administration expenses 行政费用
0@0w+&*"@ administration fee 手续费；行政费
4&lv6`G ` administration in bankruptcy 破产管理
D(op)]8 administration order 遗产管理令
W\$` w administrator 管理人；遗产管理人
H064BM administrator of the estate 遗产管理人
/|m2WxK) admission of debt 债项承认书
VOsR An/N admission of proof 接纳债权证明
IxN9&xa advance 放贷款项；垫付款项；预支款项；预付款项
='r!g advance account 暂支帐目；预付款帐户
ah$b [\#C advance compensation 预付补偿金
un"Gozmt5 advance from shareholder 股东垫款
& bm
1 Fz advance pending reimbursement 预支以待日后付还
bTNgjc advanced economy 先进经济体系
IZ-1c1
advancement 预付；预付财产
w>&aEv/f advances warrant 垫款令
PCee<W_%YE advancing 贷出
/ y40(l? adverse balance 逆差
\[i1JG adverse exchange 逆汇
`,*3[ advertisement addressed to shareholders 在报章刊登的致股东通告
CT <7mi! advice for collection 托收通知书
6dr% ;Wp advice of drawing 提款通知书；汇票通知书
PcMD])Z{G advice of payment 付款通知
0cH`;!MZ Advisory Committee [Securities and Futures Commission]
St9?RD{4; 谘询委员会〔证券及期货事务监察委员会〕
<]t%8GB2V Advisory Committee on Diversification 经济多元化谘询委员会
QD&`^(X1p affidavit 誓章；遗产申报誓章
u(.e8~s8 affidavit of no receipt 述明无收款的誓章
@Sn(lnl B affiliate 联号；联营公司；附属公司
mfn,Gjt3O affiliated company 附属公司；联号；联营公司
%)8}X>x q affirmation [estate duty] 非宗教式宣誓〔遗产税〕
?#G$=4;i affordability 负担能力
uk:(pZ-uJ African Development Bank [AfDB] 非洲开发银行
2DDtu [} after-acquired property 事后取得的财产
'W^YM@ after-hours dealing 市后交易
cxC6n%!;y after-tax profit 税后盈利；税后利润；税后溢利
,.8KN<A2]' agency agreement 代理协议
vzAa x k% agency expenses 代理机构的开支
qH >d agency fee 代理费
oUlY?x1 Agency Law 《代理法》
/)>3Nq4Zx agent 代理人；承销人
Y;M|D'y+ agent of company 公司代理人
"Qc7dRmSxm agent's fee 代理人费；经纪费
1~_{$5[X? aggregate 总计；总数；总体数字
# $07:UJ aggregate amount 总款额；总额
B)g[3gQ aggregate assets and liabilities 总体资产与负债
N0Lw }@p aggregate at constant price 按固定价格计算的总体数字
',@3 >T** aggregate demand 总需求
`:KY\ aggregate gross position 总持仓量
Ykw* &opz aggregate limit 总限额
ifQ*,+@fxR aggregate of salaries tax 合计薪俸税
K# d`Hyx aggregate performance 总体表现；总体业绩
;?i W%:_, aggregate supply 总体供应
%3 -y[f aggregate surplus 总盈余
DU'`ewLL7 aggregate total 整体总额
CAWNDl4 aggregate value 总值；合计价值
BoWg0*5xb aggregated basis 合计基准
(k.[GfCbD aggregated net chargeable income 合计应课税入息实额
!>&o01i aggregation 合并计算；合计；总和
`5.'_3 aggregation of incomes of husband and wife 夫妇入息合并计算
Qx#"q '2 aggregation of property 财产的总和
ql{ OETn# agio 差价；贴水
` p-cSxR_ Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
} 9Eg=%0v Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
:Yh+>c}N 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
E7UU Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
sf87$S0 《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》
YnAm{YyI Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
lvz7#f L~ 《香港政府和大韩民国政府关于相互促进和保护投资协定》
azp):*f(" agreement for a settlement 授产协议
}!r|1$,kL agreement for assignment 转让协议
<{cQM $ # agreement for sale 售卖协议；买卖协议
\'D0'\:vz agreement for sale and purchase 买卖协议
!CT5!5 T agreement for the payment of interest 支付利息协议
mxC;?s;~ agreement for the repayment of money 还款协议
zu{P#~21 agreement of reinsurance 再保险协议
}q`S$P; Agricultural Bank of China 中国农业银行
#OD/$f_ air passenger departure tax 飞机乘客离境税
,m:.-iy? Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
& l& :`nsJ airport tax 机场税
0&|\N
? 8_ alcohol duty 酒精税
E,U+o $ alienation 让与；让渡；转让
kJs N|= alimony 生活费；赡养费
&
G4\2l9 All Ordinaries Index [AOI] 所有普通股指数
mSF (q78? all risks 全险；综合险
E
A1?)|}n All Sales Record for Stock Market 《股票市场成交报告》
WiR(;m<g Allied Capital Resources Limited 新联财务有限公司
d#4**BM all-items index [Consumer Price Index] 总指数〔消费物价指数〕
0@iY :aF allocation letter 拨款信件
IY\5@P VZ allocation of fund 分配款项；预留款项
"7F? @D$e allocation of profit 利润分配；溢利分配
BLiF
5 allocation warrant 拨款令
7' V@+5 allotment 分配；配股
u0c1:Uv#~e allotment notice 股份配售通知；配股通知
EgCAsSx( allotment of shares 股份分配
.jE { 3^ allowable 可获宽免；免税的
m@v \(rT. allowable business loss 可扣除的营业亏损
k"zv~`i' allowable expenses 可扣税的支出
|&) dh< allowance 免税额；津贴；备抵；准备金
Yk Ki|k allowance for debts 债项的免税额
SsDmoEeB[ allowance for depreciation by wear and tear 耗损折旧免税额
c9 _ rmz8 allowance for funeral expenses 殡殓费的免税额
agDM~= #F allowance for inflation 为通货膨胀而预留的款项；通胀准备金
:>f )g allowance for repairs and outgoings 修葺及支出方面的免税额
@,7GaK\ allowance to debtor 给债务人的津贴
A i?*s%8v alteration of capital 资本更改
,Uqs1#r alternate trustee 候补受托人
K;H&n1 amalgamation 合并
YfKdR"i+. ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
8^+%I/S$ ambit of charges 征税范围；收费范围
WO>nIo5Y amended valuation 经修订的估值
rcG"o\g@+ American Commodities Exchange 美国商品交易所
s$`0yGmQ American Express Bank Limited 美国运通银行
D'PI1
0t American Stock Exchange 美国证券交易所
c]o'xd,T8\ amortization 摊销
{]@= ijjf amount due from banks 存放银行同业的款项
kv{za4,& amount due from banks abroad 存放海外银行同业的款项
"e>;' %W amount due from holding companies 控股公司欠款
v w/J8' amount due from local banks 存放本港银行同业的款项
uh > ; 8 amount due to banks 银行同业的存款
G}raA% amount due to banks abroad 海外银行同业的存款
}V`"s^ amount due to holding companies 控股公司存款
sBg.u amount due to local banks 本港银行同业的存款
,<P
vovg_ amount due to outport banks 外埠银行同业的存款
21l;\W amount for note issue 发行纸币的款额
:J&oX
<nF^ amount of bond 担保契据的款额
z,p~z*4 amount of consideration 代价款额
0pd' 93C amount of contribution 供款数额
3~ { :`[0Q amount of indebtedness 负债款额
p6Gy ,C. amount of principal of the loan 贷款本金额
[]1C$.5DD amount of rates chargeable 应征差饷数额
*P=VFP amount of share capital 股本额
E 4/Dr}4 amount of sums assured 承保款额
2eY _%Y0 amount of variation 变动幅度
bwMm# f
amount of vote 拨款数额
o|<!"AD7 amount payable 应付款额
8wF J4v3 amount receivable 应收款额
N5
6g+,w%) Amsterdam Stock Exchange 阿姆斯特丹证券交易所
Z=o2H Bm7 analysis 分析
3bH'H*2 ancillary risk 附属风险
}9OC ,Y8?D annual account 周年帐目；周年帐目报表；年度决算；年结
j6 z^Tt12 annual accounting date 年结日期
&@OT*pNna annual allowance 每年免税额；年积金；年度津贴；年津
x
g annual balance 年度余额
vXZOy%$o annual disposable income 每年可动用收入
;dgp+ annual estimates 周年预算
0GCEqQy8 annual fee 年费
PKiy5D*8p annual general meeting 周年大会
=-n}[Y}A annual growth rate 年增率；每年增长率
nmKp[-5 annual long-term supplement 长期个案每年补助金
9qzHS~l annual pensionable emolument 可供计算退休金的年薪
WW~sNC\3`( annual report 年报
p} ~JgEE Annual Report on the Consumer Price Index 《消费物价指数年报》
6O! 2P annual return 周年报表；周年申报表；每年报税表格
i< Z c"v; Annual Return Rules 《周年报表规则》
VjZ|$k annual review of consumer prices 每年消费物价回顾
Qpc__ dA\ annual roll-forward basis 逐年延展方式
}WXi$(@v annual salary 年薪
S_UIO.K annual statement 年度报表；年度决算表
. 3T3E X|G Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
( ^Nz9{ annuitant 年金受益人
)Y{L&A annuity 年金
+',S]Edx annuity contract 年金合约
+#@I~u _}D annuity on human life 人寿年金
W.KDVE$}f antecedent debt 先前的债项
8'io$ 6d= ante-dated cheque 倒填日期支票
+V OK%8,p anticipated expenditure 预期开支
BUX pC xQ anticipated net profit 预期纯利
c 3)jccWTc anticipated revenue 预期收入
R!gEwTk anti-inflation measure 反通货膨胀措施
LFRlzz; anti-inflationary stance 反通货膨胀立场
j' "J%e] apparent deficit 表面赤字
JU&c.p
/ apparent financial solvency 表面偿债能力
` Eo.v#< apparent partner 表面合伙人
i$ 6ypuc application for personal assessment 个人入息课税申请书
Pw"-S?`( application of fund 资金应用
,R*
]>' application to release as liquidator and to destruct the books of accounts and documents
_F|Ek ;y% 申请免除清盘人职务及毁灭帐簿与文件
sS'm!7*(3 appointed actuary 委任精算师
T}v4*O., appointed auditor 委任核数师；委任审计师
<}9 lZEqY appointed trustee 委任的受托人
e=m42vIB- appointer 委任人
RQ"
,3.R== apportioned pro rata 按比例分摊
d|Lj ~x| apportionment 分配；分摊
4O!ikmY:t Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
12 gU{VD apportionment formula 分摊方程式
S9F E apportionment of estate duty 遗产税的分摊
.Rs^YZ F appraisal 估价；评估
H8}oIA"b appreciable growth 可观增长
X2~!(WxU F appreciable impact 显着影响
=^,m` _1 appreciable increase 可观增长
N2<!} Eyu appreciation 增值；升值
_g"<UV*H appreciation against other currencies 相对其他货币升值
i2SR{e8:GF appreciation of the exchange value of Hong Kong dollar 港元汇值上升
5MJS
~( appreciation tax 增值税
#BH*Z( appropriation 拨款；拨用；拨付
p}U ~+:v appropriation account 拨款帐目
Yufc{M00 Appropriation Bill 拨款法案
$suzW;{# appropriation-in-aid system 补助拨款办法
-;WGS o approved assets 核准资产
B>P{A7Q approved basket stock 认可一篮子证券
)R1<N approved budget 核准预算
^RIl approved charitable donation 认可慈善捐款
w@w(-F!%l approved charitable institution 认可慈善机构
U26}gT) approved currency 核准货币；认可货币
5vnrA'BhBU approved estimates 核准预算
~6LN6}~|. approved estimates of expenditure 核准开支预算
@*KZ}i@._ approved overseas insurer 核准海外保险人
5 #E`=C% approved overseas trust company 核准海外信托公司
&`2)V;t approved pooled investment fund 核准汇集投资基金
8$Y9ORs4 approved provident fund scheme 认可公积金计划
$X,D( approved provision 核准拨款
(V2fRv approved redeemable share 核准可赎回股份
8XE7]&)]; approved regional stock 认可地区性证券
iSs:oH3l approved retirement scheme 认可退休金计划
~q25Yx9W@ approved subordinated loan 核准附属贷款
/R wjCUf arbitrage 套戥；套汇；套利
l}K 37f arbitrageur 套戥者；套汇者
mrtb*7`$ arbitrary amount 临时款项
4ID5q ~ arrangement 措施；安排；协定
_u QOHwn arrears 欠款
<x>M o arrears of pay 欠付薪酬
&\*(Q* 2N arrears of revenue 逾期未收税款；逾期未收的帐项
rf{ rpe$ articles of association 组织章程；组织细则；组织章程细则
I yG}H} Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
yEE*B: ascertainment of profit 确定利润
Zp=U
W*g^ "Asia Clear" “亚洲结算系统”
}b.%Im<3R Asia Commercial Bank Ltd. 亚洲商业银行有限公司
FJ)$f?=Q d Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
n,WqyNt* Asian Development Fund [ADF] 亚洲发展基金
- m~#Bq Asian dollar bond 亚洲美元债券
PALc;"]O Asian dollar market 亚洲美元市场
: ,6\"y- Asian dollar rate 亚洲美元利率
aO4?m+ Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
{;6`_-As% Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
9 InVQCf2J asked price 沽盘；喊价；索价；卖方报价
4^|3TntO assessable income 应评税入息
svH !1 b assessable loss 应评税亏损
'm
kLCS assessable profit 应评税利润
&&>ekG 9@ assessable value 应评税值
/h|#J assessed profit 估定利润
1=Z0w +v{ assessed value 经评估价值
dDL e Sz$b assessment 评税；评定；估价；评税单
I51@QJX assessment number 评税编号；估价编号
NqWdRU assessment of additional tax 补加税评税
nZYBE03 0 assessment of performance 业绩评估；实绩评价
/f;~X"! Assessor 评税主任
t;\Y{` asset price bubbles 资产价格泡沫
XU(eEnmo m asset-backed securities 具资产保证的证券
4@a i6,< assets accretion 资产增值
o0KL5]. assets and liabilities 资产与负债
k~ nBiV assets betterment statement 资产递增表；资产改进表
k~w*W X' assets lending 实物放款；有抵押贷款
]~3V}z,T* assets of the company passing on the death 死者去世时转移的公司资产
|Z += assets pledged as security for liabilities 用作负债抵押的资产
+@wD qc assets portfolio 资产投资组合
*(DV\. l` assets price 资产价格
vUM4S26"NT assets quality 资产质素
P+/e 2Y assets realization 资产变现
tK\~A,= assets refinancing arrangement 资产再集资安排
Ta\tY Zj$ assets securitization 资产证券化
'/s)%bc assets situated outside Hong Kong 在香港以外地方的资产
Lw>N rY(Y assets stripping 削减资产；拆卖资产
BnasI;yW b assets value 资产值
wz%Nb Ly- assignee 承让人
* gWwALGo5 assignment 转让；转让书；转让契
$-sHWYZ assignment of interest 权益转让
U z]|N6` assignment of letters patent and trade mark 专利证书及商标转让
YNi.SXH assignment of property 物业转让；物业转让书
vy I!]p assignment right 转让权
T 9 [Q assignor 转让人
B tcy)LRk associate 有联系的人；有关连人士；相联者；合伙人；联系人
A~ 70 Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
$q j2w"' associate member 附属会员
I
b5rqU\ associated body corporate 相联法人团体
Ig>(m49d associated company 相联公司；联属公司
E r?&Y,o associated corporation 相联法团
r_A$DaC] Association of Chartered Certified Accountants [ACCA] [United Kingdom]
( S As- 公认会计师公会〔英国〕
Rnq7LGy Association of Futures Exchange Brokers 香港期货经纪协会
)+9Uoe~6 Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
$~T4hv : association of underwriters 承保人组织
<wD-qT W assumption of control 接管
[/8%3 assurance 担保；保险；转易；转易书
nAdf= D'P assurance of interest 权益的转易
$f7l34Sf3 at 19XX price 按一九ＸＸ年价格计算
u]UOSf n at a discount 按赔价计算；按贴水价格计算；打折扣
`<d }V2rdz at a premium 按溢价计算；按升水价格计算
R (n2A$ at call 通知付款；按通知
&Au@S $ij at constant market price 按固定市价计算
}k .Z~1y at constant price 按固定价格计算
ncT&Gr at cost 按成本计算
h <<v^+m at current market price 按当时市价计算；按现时市价计算
IW] rb/H at current price 按当时价格计算；按现时价格计算
y sY*k` 5 at factor cost 按要素成本计算；按生产要素成本计算
lL0APT; at money-of-the-day price 按付款当日价格计算
IJcsmNW m at or better 按指定或较佳价位〔买卖指令〕
\qJXF|z<K at par 按面值计算；平价
d8P^lv*rQW at sight 见票即付
|P?*5xPB at the close 按收市盘
AFwdJte9e at the opening 按开市盘
u Q KT attestation 见证；见证条款
YPI-<vM~ at-the-money option 平价期权
O0H.C0} attorney 受权人；受托代表人
[(7S .5I attornment 新拥有人承认书
] Zh%DQ attributable profit 可归属利润
SO A,kwHRe attributable share value 可归属股份价值
5 \VWC I Auckland Stock Exchange 奥克兰证券交易所
c@L< Z` u auction 拍卖
U| R_OLWAg auctioneer 拍卖商
H0vfUF53l audit 审计；核数
8Z=R)asGS Audit Commission 审计署
|M;7>'YNC* Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
=[ 7A v> 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
8zW2zkv2|# audit review 帐目审查
+9sQZB# ( Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
[j+ sC* audited account 审计帐目；经审计的帐目
>Cq<@$I2EB audited annual account 经审计的周年帐目
mj7#&r,1l audited balance sheet 经审计的资产负债表
G$('-3@i`w auditor 核数师；核数主任；审计师
PXNuL& auditor's certificate 核数师证明书；审计师证明书
c'\dFb9a auditor's report 核数师报告；审计师报告
8P\Zo8}v Aussie bond 澳元债券
W ]8 QM1$ austerity budget 紧缩预算
j8:\%| Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
Dk5 1z@ Australia All Ordinaries Index 澳洲所有普通股票指数
'i|YlMFI g Australian Dollar [AUD] 澳元
<t!W5q Australian Options Market 澳大利亚期权市场
nKj7.,>;:< Australian Securities Commission 澳洲证券事务监察委员会
Q ^^niVz Australian Society of Certified Practising Accountants 澳洲执业会计师公会
tw)mepwB Australian Stock Exchange 澳大利亚证券交易所
^E>3|du]O Austrian Schilling [ATS] 奥地利先令
Q\sK"~@3 authentication 认证；鉴证
]JQULE) authority to purchase 委托购买证；委购书
m+z& Q authorization 认可；核准；授权；授权书
=~LJ3sIX authorization by direction 指示授权
Z*6IW7# authorization by instruction 指令授权
":N9(}9 authorization by warrant 令状授权
9 QJyZ authorization of unit trust 单位信托的认可
4 F tu authorized agent 指定代理人
l,aay-E authorized capital 法定资本
V0 a3<6@4 authorized clerk 出市员
-jm Y)(\ authorized dealer 认可交易商
+R75v ) authorized financial institution 认可财务机构
)NT*bLRPQ authorized fund 认可基金
(A.C]hD authorized fund house 获授权的基金公司；认可基金公司
{R{=+2K!|k authorized institution 认可机构
_Y m2/ 3! authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
v4 E} D authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
6Q5 ^> \Y authorized insurer 获授权保险人；获认可承保人
X1_ 5KH authorized investment 特准投资项目
Bk{]g=DO authorized person 获授权人
;5( UzQU authorized representative 获授权代表
DzRFMYBR authorized share capital 法定股本
{?7Uj automated quotation system 自动报价系统
w_V P
J Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
b*lkBqs$ 自动交易系统〔香港期货交易所有限公司〕
MomwX automatic adjustment mechanism 自动调整机制
;8 lfOMf automatic adjustment system 自动调整系统
vW@=<aS Z Automatic Clearing House 自动票据交换所
Y8t8!{ytg automatic exchange rates accumulation system 自动化汇率累集系统
?: 9"X$XR Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
8z q=N#x automatic teller machine [ATM] 自动柜员机
*|HY>U. autopay 自动转帐
eS){1 available assets 可用资产
C9)@jK% available fiscal reserve 现存财政储备
E=O\0!F|b available profit 可用利润
[dV L&k <P Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
I) HPO ,7 average 平均；平均数；海损
3=V &K- average basic salary 平均基本薪金
'dc#F3 average consumer expenditure 平均消费开支；一般消费开支
|;{6 & S average cost 平均成本
7 _[L o4_ average cost of land production 增辟土地平均成本
-$Ih@2"6 average daily turnover 平均每日成交额
~)M~EX&pK average daily wage rate 平均每日工资率
Yx `n:0 average expenditure pattern 平均开支模式
^xk'Z average growth rate 平均增长率
K)iF>y|{*q average net fixed assets 固定资产平均净值
WTiD[u average of relatives 相对价格平均数
a?oI>8* average price 平均价格
&uVnZ@o42 average propensity to consume 平均消费倾向；一般消费倾向
h Xya*#n# average propensity to save 平均储蓄倾向；一般储蓄倾向
5#z1bu average rate 平均率
9W);rL|5 average revenue 平均收入；平均收益
7 a } k average stock 平均库存；平均存货
bvOq5Q6 average yearly rent 平均年租
+
>!;i6| avoidance of double taxation 避免双重课税
b\,+f n avoidance of tax 避税
