A:
(^-i[aJY A share Ａ股；甲类股份
^NB @wuf7 abatement of tax 减税；减扣免税额
9K*yds ABN AMRO Bank N.V. 荷兰银行
@GzEhv above-the-line expenditure 线上项目支出；经常预算支出
" >QNiR! above-the-line receipt 线上项目收入；经常预算收入
#<20vdc ABSA Asia Limited 南非联合亚洲有限公司
Ti`H ?9t absolute change 绝对数值变更
>'4Bq*5> absolute expenditure 实际开支
s fSM7f absolute guideline figure 绝对准则数字
5I ,5da absolute interest 绝对权益
*Z"9Q X absolute order of discharge 绝对破产解除令
1{B^RR. absolute profit margin 绝对利润幅度
N5u.V\F!z\ absolute value 实值；绝对值
XJl2_# absolutely vested interest 绝对既得权益
'ojI _%9< absorbed cost 已吸收成本；已分摊成本
-=aI!7 *"$ absorption 吸收；分摊；合并
M#II,z>q absorption rate 吸收率；摊配率；分摊率
*i#m5f} ACB Finance Limited 亚洲商业财务有限公司
~W'>L++ acceptable form of reciprocity 合理的互惠条件
OHixOI$O acceptable rate 适当利率；适当汇率
PDaD:}9 acceptance agreement 承兑协议
j8*fa acceptance for honour 参加承兑
Zf~Em'g"3 acceptor 承兑人；接受人；受票人
YNCQPN\v`1 acceptor for honour 参加承兑人
j,")c'r&dD accident insurance 意外保险
6; g_}Zx Accident Insurance Association of Hong Kong 香港意外保险公会
z mvF#o accident insurance scheme 意外保险计划
[!E pv<G accident year basis 意外年度基准
]t-_.E )F accommodation 通融；贷款
5\Sm^t|Tx accommodation bill 通融票据；空头票据
MY1 1 5% accommodation party 汇票代发人
?5d7J,"<h account balance 帐户余额；帐户结余
&UtsI@Mu account book 帐簿
Id3i qAL account collected in advance 预收款项
.JIn ( account current book 往来帐簿
jRP.Je@t account of after-acquired property 事后取得的财产报告
p`ai2`qC` account of defaulter 拖欠帐目
rJ)O( account payable 应付帐款
L=W8Q8hf account payee only [A/C payee only] 只可转帐；存入收款人帐户
?k)(~Y&@p account receivable 应收帐款
dLQV>oF account receivable report 应收帐款报表
HY[eo/nM1d account statement 结单；帐单；会计财务报表
Y@'ug N|[C account title 帐户名称；会计科目
$y~!ePKh accountant's report 会计师报告
R1Jj 3k Accountant's Report Rules 会计师报告规则
9l9h*P gt accounting and auditing procedure 会计与审计程序；会计与核数程序
"I.PV$Rxl Accounting Arrangements 《会计安排》
#Pi }2RBRu accounting basis 会计基础
tkr RdCq accounting by Official Receiver 破产管理署署长呈交的帐目
nzI}w7>VU Accounting Circular 《会计通告》
Tdvw7I- q accounting class 会计类别
l!z0lh- J accounting date 记帐日期；会计结算日期
H6Q1r[(B accounting for money 款项核算
_bp9UJ Accounting Officer 会计主任
3(|8gWQ accounting period 会计报告期；会计期
p-QD(+@M accounting policy 会计政策；会计方针
TqURYnNd accounting practice 会计惯例
Y'6GY*d L accounting principle 会计准则
_\M:h+^ accounting record 会计记录
.<8kDyi m accounting report 会计报告
>W %tEc Accounting Services Branch [Treasury] 会计事务部〔库务署〕
L$*sv. Accounting Society of China 中国会计学会
( vHB`@x accounting statement 会计报表
cY1d6P0 accounting system 会计制度；会计系统
8jyg1NN D accounting transaction 会计事项；帐务交易
"_Wv,CYmNr accounting treatment 会计处理
afEhC0j accounting year 会计年度
tjw4.L<r accretion 增值；添加
Y{~[N y E accrual 应计项目；应累算数目
78't"2> accrual basis 应计制；权责发生制
Ys |n9p W accrual basis accounting 应计制会计；权责发生制会计
6{/HNEI*1 accrue 应累算；应计
= 1' / ? accrued benefit 应累算利益
C^>txui8 accrued charges 应计费用
`4V_I%lJ& accrued cumulative preference share dividend 应累算的累积优先股股息
rOC2 S(m accrued expenses 应累算费用
&HdzbKO= accrued interest payable 应付利息；应计未付利息
#k D8U# accrued interest receivable 应收利息；应计未收利息
JY4sB8 accrued right 累算权益
]=T`8) _r) accruing profit 应累算的利润
O=c^Ak accumulated fiscal reserve 累积财政储备
~Dsz9 f accumulated profit 累积利润；滚存溢利
gc|?$aE accumulated reserve 累积储备
"p<B| accumulation of surplus income 累积收益盈余
8I o- -Ew3 acquired assets 既得资产
Y _qRW. k acquisition 收购；购置；取得
fh CMbq4T acquisition cost 购置成本
rv/O^aL`Y acquisition expenses 购置费用
#sLyU4QV acquisition of 100% interest 收购全部股权
,A`.u \f(: acquisition of control 取得控制权
P{qi>FJqe acquisition of fixed assets 购置固定资产
^_dYE]t acquisition of shell “买壳”
rSGp]W| acquisition price 收购价
3R!?r^h act of God 天灾
3\J-=U acting partner 执事合伙人
vb 2mY active market 买卖活跃的市场；交投畅旺的市场；旺市
NE Br) ~ active partner 积极参与的合伙人
rVU::C+- active trading 交投活跃
*uJcB | KX actual circulation 实际流通
{<f_,Nlc actual cost 实际成本
>_9w4g_< actual expenditure 实际开支；实际支出
#3!l6] actual income 实际入息；实际收入；实际收益
Rlvb@aXgy actual market 现货市场
0<3)K[m~H actual price 现货价；实际价格
cB~D3a0T h actual profit 实际利润
d51.Tbt#%7 actual quotation 实盘；实际价位；实际报价
f|eUpf%) actual year basis 按实际年度计算
F/ BB]gUB actuals 实货
{pEay|L_ actuarial investigation 精算调查
J b.
V4 actuarial principle 精算原则
7A!E~/nSC actuarial report 精算师报告
Y*!J +A# Actuarial Society of Hong Kong 香港精算学会
y7[D9ZvZ actuarial valuation 精算师估值
RR Go$ actuary 精算师
gmG
M[c \ ad referendum agreement 暂定协议；有待覆核的协定
-rC_8.u : ad valorem duty 从价税；按值征税
Ko6> h ad valorem duty system 从价税制
]w2nVC 3 ad valorem fee 从价费
19.+"H ad valorem tariff 从价关税
d@o 1< Q additional allowance 额外免税额
P+tn XT>nE additional amount for unexpired risk 未过期风险的额外款额
83rtQ ;L additional assessable profit 补加应评税利润
2D, EWk/4 additional assessment 补加评税
U Ps7{We W additional commitment 额外承担
|8xu*dVAp4 additional commitment vote 额外承担拨款
\>}G|yL additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
R* m=V{iu` additional dependent parent allowance 供养父母额外免税额
ZHQa}C+ additional provision 额外拨款
ZbS* zKEW additional stamp duty 附加印花税
GR@jn]50 additional tax 补加税罚款；补加税款
85$W\d Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
P)VysYb? adjudged bankrupt 被裁定破产
Yo`#G-] adjudicated bankrupt 裁定破产人
u 3&9R)J1 adjudication fee 裁定费；评定印花税额手续费；评估契据费
Mp8BilH-T adjudication of bankruptcy 裁定破产；宣告破产
XYeuYLut adjudication of insolvency 裁定无力偿还债务
$JH_ adjusted actual 经调整的实数；调整后的实数
} v#T m adjusted current assets 经调整的流动资产；调整后的流动资产
xW`,@a } adjusted figure 经调整的数字；调整后的数额
B2}|b^ 'I adjusted liabilities 经调整的负债；调整后的负债
$:v!* 0/ adjusted loss 经调整的亏损；调整后的亏损
D;~c`G
"f adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
(]*otVJ adjusted profit 经调整的利润；调整后的利润
/eZ UAxq adjusted surplus 经调整的盈余额；调整后的盈余额
%XIPPEHU adjusted value 经调整的价值；调整后的价值
!1g2' adjustment 调整；修订；理算〔保险〕
(QA Rle(i adjustment centre 调剂中心
5.1 c#rL adjustment lag 调整过程的时间差距；调整时差
r-Nv<oH; adjustment mechanism 调整机制
xPuuG{Sm adjustment of loss 亏损调整
h]|E,!H adjustment process 调整过程；调整程序
KW1 7CJ@ adjustment range 调整幅度
I- =H;6w7 administered exchange rate 受管制汇率
cjTV~(i'4A Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
U9uy (KOW administration expenses 行政费用
@j|B1:O administration fee 手续费；行政费
VR/*h% administration in bankruptcy 破产管理
(5-4`:1ux administration order 遗产管理令
zn NJ ? administrator 管理人；遗产管理人
1:L _qL administrator of the estate 遗产管理人
9DAk|K admission of debt 债项承认书
]z^*1^u^ig admission of proof 接纳债权证明
82mKI+9&" advance 放贷款项；垫付款项；预支款项；预付款项
vMDX advance account 暂支帐目；预付款帐户
Sq t '} advance compensation 预付补偿金
2swHJ.d\ advance from shareholder 股东垫款
.Xq4QR . advance pending reimbursement 预支以待日后付还
Rn"Raq7Cn* advanced economy 先进经济体系
0N" VOEvG advancement 预付；预付财产
"`QI2{!l advances warrant 垫款令
IW Ro$Y u advancing 贷出
Q Pel n) adverse balance 逆差
GI]sE]tZ adverse exchange 逆汇
7Nw}
} advertisement addressed to shareholders 在报章刊登的致股东通告
:n@ j"-HA advice for collection 托收通知书
BqF%2 { advice of drawing 提款通知书；汇票通知书
@raw8w\Zj+ advice of payment 付款通知
2s+ITPr Advisory Committee [Securities and Futures Commission]
~E]ct F 谘询委员会〔证券及期货事务监察委员会〕
0`{3|g Advisory Committee on Diversification 经济多元化谘询委员会
R:Pw@ affidavit 誓章；遗产申报誓章
2}NWFM3C affidavit of no receipt 述明无收款的誓章
fj/sN HU affiliate 联号；联营公司；附属公司
"kYzgi affiliated company 附属公司；联号；联营公司
-uE2h[X| affirmation [estate duty] 非宗教式宣誓〔遗产税〕
BA1|%:. affordability 负担能力
e 58 African Development Bank [AfDB] 非洲开发银行
E3p3DM0F$ after-acquired property 事后取得的财产
T 7wy{; after-hours dealing 市后交易
x] 1G u after-tax profit 税后盈利；税后利润；税后溢利
hI&ugdf agency agreement 代理协议
3)? v agency expenses 代理机构的开支
r-r)'AAO agency fee 代理费
5tSR2gG#K, Agency Law 《代理法》
|=dm xfj@ agent 代理人；承销人
Lq-Di|6q agent of company 公司代理人
Q|!}&= agent's fee 代理人费；经纪费
5|4=uoA< aggregate 总计；总数；总体数字
!I 7bxDzK$ aggregate amount 总款额；总额
nb
-Je+ aggregate assets and liabilities 总体资产与负债
ftL>oOz[ aggregate at constant price 按固定价格计算的总体数字
POnI&y] aggregate demand 总需求
&~%(
RO aggregate gross position 总持仓量
`u. /2]n aggregate limit 总限额
l zK J y aggregate of salaries tax 合计薪俸税
shjq4# 9 aggregate performance 总体表现；总体业绩
z>,fuR?9 aggregate supply 总体供应
FXAP]iqo aggregate surplus 总盈余
6I)1[tU aggregate total 整体总额
GN7\p) aggregate value 总值；合计价值
:X?bWxOJ aggregated basis 合计基准
d )}@0Q aggregated net chargeable income 合计应课税入息实额
BQs~>}(V aggregation 合并计算；合计；总和
(>E}{{>2r aggregation of incomes of husband and wife 夫妇入息合并计算
&oA p[] aggregation of property 财产的总和
EB/.M+~a agio 差价；贴水
'CrBxaA]s 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》
3#IU^6l:1S Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
-y@5% _- 《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》
YivWvV Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
K*ZH<@o4 《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》
*\UxdL 22 Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
dHcGe{T^( 《香港政府和大韩民国政府关于相互促进和保护投资协定》
!A. Kb74 agreement for a settlement 授产协议
,P?R
3 agreement for assignment 转让协议
{29x5J agreement for sale 售卖协议；买卖协议
jq4'=L$4 agreement for sale and purchase 买卖协议
=<_ei|ME agreement for the payment of interest 支付利息协议
m4U7{sE agreement for the repayment of money 还款协议
""j(wUp-W agreement of reinsurance 再保险协议
LPg1 G+e Agricultural Bank of China 中国农业银行
rCwjy&SuU^ air passenger departure tax 飞机乘客离境税
Qx_K ) Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
12NV airport tax 机场税
a S7[s6 alcohol duty 酒精税
v {R:F alienation 让与；让渡；转让
x8]9Xe:_>O alimony 生活费；赡养费
*-!&5~o/U All Ordinaries Index [AOI] 所有普通股指数
C ?^si all risks 全险；综合险
jY]hMQ/H All Sales Record for Stock Market 《股票市场成交报告》
F-=W7 D:[c Allied Capital Resources Limited 新联财务有限公司
"hwG"3n1 all-items index [Consumer Price Index] 总指数〔消费物价指数〕
=Yxu {]G allocation letter 拨款信件
HMUn+kk+ allocation of fund 分配款项；预留款项
QU&b5!;& allocation of profit 利润分配；溢利分配
#>SvYP allocation warrant 拨款令
:Kc }R)6 allotment 分配；配股
ty8\@l allotment notice 股份配售通知；配股通知
Vx]{<}(gr allotment of shares 股份分配
SI:+I4i allowable 可获宽免；免税的
[WOLUb allowable business loss 可扣除的营业亏损
!wws9 allowable expenses 可扣税的支出
LnN6{z{M allowance 免税额；津贴；备抵；准备金
k5>K/;*9 allowance for debts 债项的免税额
2 9 +p|n allowance for depreciation by wear and tear 耗损折旧免税额
V fJbexYT allowance for funeral expenses 殡殓费的免税额
H 8>u: allowance for inflation 为通货膨胀而预留的款项；通胀准备金
u&iMY3= allowance for repairs and outgoings 修葺及支出方面的免税额
1 :xN )M,s allowance to debtor 给债务人的津贴
YpFh_Zr[ alteration of capital 资本更改
5 WR(jl+M alternate trustee 候补受托人
zc<C %t[~y amalgamation 合并
_T\~AwVc< ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
9(%ptnya ambit of charges 征税范围；收费范围
p^G:h6|+| amended valuation 经修订的估值
=YPvh]][ American Commodities Exchange 美国商品交易所
~W q[H American Express Bank Limited 美国运通银行
!aSu;Ln American Stock Exchange 美国证券交易所
|[k/% amortization 摊销
0Ywqv)gg amount due from banks 存放银行同业的款项
MIcF "fB![ amount due from banks abroad 存放海外银行同业的款项
)~q@2^ amount due from holding companies 控股公司欠款
LB<,(d yh amount due from local banks 存放本港银行同业的款项
*$ZLu jy7 amount due to banks 银行同业的存款
H];QDix? amount due to banks abroad 海外银行同业的存款
+LwE=unS amount due to holding companies 控股公司存款
IxY%d}[uo amount due to local banks 本港银行同业的存款
C 0\A amount due to outport banks 外埠银行同业的存款
+ L4_] amount for note issue 发行纸币的款额
VP4W~;UV|\ amount of bond 担保契据的款额
kaxAIk8l amount of consideration 代价款额
pN+lC[C amount of contribution 供款数额
?#F}mOVAa amount of indebtedness 负债款额
)'{ :4MX amount of principal of the loan 贷款本金额
QI@!QU$K& amount of rates chargeable 应征差饷数额
Y'NQt?h amount of share capital 股本额
anj*a<C< amount of sums assured 承保款额
lFT_J?G$' amount of variation 变动幅度
O! !Ne'I amount of vote 拨款数额
Hu
.e@7 amount payable 应付款额
h"S+8Y:1{k amount receivable 应收款额
neGCMKtzlJ Amsterdam Stock Exchange 阿姆斯特丹证券交易所
{1^9* analysis 分析
L] o
5=K ancillary risk 附属风险
W q!n8O1 annual account 周年帐目；周年帐目报表；年度决算；年结
z.f~wAT@< annual accounting date 年结日期
h' OLj #H annual allowance 每年免税额；年积金；年度津贴；年津
lZTD>$ annual balance 年度余额
P=K+!3 ZXo annual disposable income 每年可动用收入
djVE x } annual estimates 周年预算
fu/v1Nhm annual fee 年费
Az2HlKF"L annual general meeting 周年大会
PjEKZHHz
annual growth rate 年增率；每年增长率
c43" o annual long-term supplement 长期个案每年补助金
f!}c0n b annual pensionable emolument 可供计算退休金的年薪
.'Vjs2 2 annual report 年报
]p(jL7 Annual Report on the Consumer Price Index 《消费物价指数年报》
DXAA[hUjF annual return 周年报表；周年申报表；每年报税表格
^Bihm] Aq Annual Return Rules 《周年报表规则》
>= Hcw annual review of consumer prices 每年消费物价回顾
s1XW}D w annual roll-forward basis 逐年延展方式
YcS }ug7 annual salary 年薪
W P1>) annual statement 年度报表；年度决算表
z<~g v" 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
p1p4t40<l annuitant 年金受益人
6KmF 9 annuity 年金
J;Az0[qMR annuity contract 年金合约
2RD os# annuity on human life 人寿年金
K#g)t/SZ antecedent debt 先前的债项
$l:?(&u ante-dated cheque 倒填日期支票
P)~P rTa% anticipated expenditure 预期开支
,,r%Y&: `6 anticipated net profit 预期纯利
]@bo; . anticipated revenue 预期收入
O&93QN0 anti-inflation measure 反通货膨胀措施
/ve8);cH\ anti-inflationary stance 反通货膨胀立场
5H#3PZaQ apparent deficit 表面赤字
H".~@,-} apparent financial solvency 表面偿债能力
vB, X) apparent partner 表面合伙人
8cy#[{u`; application for personal assessment 个人入息课税申请书
'sI = *c application of fund 资金应用
GYot5iLg application to release as liquidator and to destruct the books of accounts and documents
Zs!)w9y&V 申请免除清盘人职务及毁灭帐簿与文件
6o &{~SV3 appointed actuary 委任精算师
`zAo IQ appointed auditor 委任核数师；委任审计师
CqDMq ! appointed trustee 委任的受托人
KLlo^1.< appointer 委任人
Y[x9c 0 apportioned pro rata 按比例分摊
aX6.XHWbDf apportionment 分配；分摊
@AL,@P/9= Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
<#ujm fD apportionment formula 分摊方程式
>4=sEj apportionment of estate duty 遗产税的分摊
Kd
CPt! appraisal 估价；评估
r?d601(fa appreciable growth 可观增长
=!r9;L,? appreciable impact 显着影响
.EGZv (rz& appreciable increase 可观增长
>L?)f3_a appreciation 增值；升值
f+Nq?GvwBQ appreciation against other currencies 相对其他货币升值
yB(^ t`)}N appreciation of the exchange value of Hong Kong dollar 港元汇值上升
waXA%u50 appreciation tax 增值税
;5-Sn(G appropriation 拨款；拨用；拨付
vBQ|h
appropriation account 拨款帐目
|/zE(ePc{ Appropriation Bill 拨款法案
he&*N*of: appropriation-in-aid system 补助拨款办法
Mi.xay% approved assets 核准资产
D52ELr7 approved basket stock 认可一篮子证券
MT BN&4[ approved budget 核准预算
2 5h.u>6@{ approved charitable donation 认可慈善捐款
o
<8L, u(U approved charitable institution 认可慈善机构
-uN5 DJSW approved currency 核准货币；认可货币
71nXROB approved estimates 核准预算
<9YRSE [Ed approved estimates of expenditure 核准开支预算
~:Dr]kt approved overseas insurer 核准海外保险人
"' -f?kZ approved overseas trust company 核准海外信托公司
5E?{>1 approved pooled investment fund 核准汇集投资基金
(}vi"mCeW approved provident fund scheme 认可公积金计划
T?:Vw laE approved provision 核准拨款
BftW<1,U^ approved redeemable share 核准可赎回股份
6;9SU+/ approved regional stock 认可地区性证券
6 <.Ma7)lA approved retirement scheme 认可退休金计划
$0V< wsVM approved subordinated loan 核准附属贷款
C^XJE1D. arbitrage 套戥；套汇；套利
WE 'afxgV arbitrageur 套戥者；套汇者
G+[hE|L~y arbitrary amount 临时款项
?V"X =B2 arrangement 措施；安排；协定
?kX$Y{M} arrears 欠款
Ly/"da arrears of pay 欠付薪酬
A#RA;Dt : arrears of revenue 逾期未收税款；逾期未收的帐项
?d0I*bs)7 articles of association 组织章程；组织细则；组织章程细则
;'NB6[x Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
\I1+J9Gl ascertainment of profit 确定利润
i]a 5cn "Asia Clear" “亚洲结算系统”
fI;6!M#
Asia Commercial Bank Ltd. 亚洲商业银行有限公司
Zsc71 0_ Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
CEq0ZL-W Asian Development Fund [ADF] 亚洲发展基金
xX*I .saK Asian dollar bond 亚洲美元债券
}&Ngh4/ Asian dollar market 亚洲美元市场
C:xg M'~+ Asian dollar rate 亚洲美元利率
thIuK V{CO Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
o( Yfnnuy Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
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bm asked price 沽盘；喊价；索价；卖方报价
A}?n.MAX> assessable income 应评税入息
EE(1;] d- assessable loss 应评税亏损
|RS9N_eRt assessable profit 应评税利润
~CCRs7V/L assessable value 应评税值
0sM{yGu=, assessed profit 估定利润
"bZ%1)+ assessed value 经评估价值
Y|FF
;[ assessment 评税；评定；估价；评税单
luRtuXn[8 assessment number 评税编号；估价编号
6^y*A!xY assessment of additional tax 补加税评税
F9p'|- assessment of performance 业绩评估；实绩评价
`w';}sQA7 Assessor 评税主任
GcaLP*%>B asset price bubbles 资产价格泡沫
?XN=Er^ asset-backed securities 具资产保证的证券
kN_
i0~y@- assets accretion 资产增值
: _V9Jwu assets and liabilities 资产与负债
o.W:R Ux assets betterment statement 资产递增表；资产改进表
WyciIO1 assets lending 实物放款；有抵押贷款
0=O(+
yi assets of the company passing on the death 死者去世时转移的公司资产
ZFwUau assets pledged as security for liabilities 用作负债抵押的资产
$X<O\Kna assets portfolio 资产投资组合
s)C5u;3 ! assets price 资产价格
V,:^@ 7d assets quality 资产质素
MIma:N_c assets realization 资产变现
" O0p.o assets refinancing arrangement 资产再集资安排
"g27| e?y assets securitization 资产证券化
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g3m@ assets situated outside Hong Kong 在香港以外地方的资产
,yc_r= _ assets stripping 削减资产；拆卖资产
0%J0.USkM7 assets value 资产值
R r#Zcs!G assignee 承让人
!jlLF:v|1A assignment 转让；转让书；转让契
Y\s ge assignment of interest 权益转让
N~NUBEKcp assignment of letters patent and trade mark 专利证书及商标转让
v2eLH:6 assignment of property 物业转让；物业转让书
Xb#!1h A assignment right 转让权
xb{G:v assignor 转让人
-wr#.8rzTT associate 有联系的人；有关连人士；相联者；合伙人；联系人
NzS(, F Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
>D]g:t @v associate member 附属会员
lRA =IRQ] associated body corporate 相联法人团体
>_ XC associated company 相联公司；联属公司
, GO H8h associated corporation 相联法团
k-it#'ll{x Association of Chartered Certified Accountants [ACCA] [United Kingdom]
RvQa&r5l 公认会计师公会〔英国〕
j- ]` ;&L Association of Futures Exchange Brokers 香港期货经纪协会
P=3mLz- Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
}jE [vVlRw association of underwriters 承保人组织
7:/ gO~g I assumption of control 接管
lV%oIf[OB assurance 担保；保险；转易；转易书
tKS'#y!R assurance of interest 权益的转易
a4 d7;~tZ at 19XX price 按一九ＸＸ年价格计算
Cb}I-GtO at a discount 按赔价计算；按贴水价格计算；打折扣
L(RI4d at a premium 按溢价计算；按升水价格计算
lKdd3W"o at call 通知付款；按通知
i,V,0{$ at constant market price 按固定市价计算
{,NF'x4$ at constant price 按固定价格计算
'`s+e#rs4{ at cost 按成本计算
n jxfBA: at current market price 按当时市价计算；按现时市价计算
%eOO8^N at current price 按当时价格计算；按现时价格计算
8
$qj&2 N at factor cost 按要素成本计算；按生产要素成本计算
gwGw at money-of-the-day price 按付款当日价格计算
mNA=<O;i)' at or better 按指定或较佳价位〔买卖指令〕
=;Q:z^S at par 按面值计算；平价
}3O 0nab at sight 见票即付
AZ.$g?3w at the close 按收市盘
6 ?(yMSKa at the opening 按开市盘
!S~0T!afF attestation 见证；见证条款
p>N8g#G at-the-money option 平价期权
Fy 1- >~ attorney 受权人；受托代表人
}]i.z:7+ attornment 新拥有人承认书
q6'Q-e) attributable profit 可归属利润
< k?pnBI_ attributable share value 可归属股份价值
: X}n[K Auckland Stock Exchange 奥克兰证券交易所
$GR
rT C! auction 拍卖
9-+N;g!q auctioneer 拍卖商
uG$*DeZti audit 审计；核数
=`ZRP A!aY Audit Commission 审计署
\483S]_-z{ Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
Y&<]:) 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〕
H+{@V B audit review 帐目审查
h! Bg} B~ Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
OO2uE ;( 3 audited account 审计帐目；经审计的帐目
VqUCcT audited annual account 经审计的周年帐目
/\{emE\] audited balance sheet 经审计的资产负债表
@>,GCuPrm auditor 核数师；核数主任；审计师
_\.4ofK( auditor's certificate 核数师证明书；审计师证明书
.?vHoNvo auditor's report 核数师报告；审计师报告
uBK0+FLL@ Aussie bond 澳元债券
Q=6 1.lP6 austerity budget 紧缩预算
;f~fGsH}e' Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
fG d1 Australia All Ordinaries Index 澳洲所有普通股票指数
$ 1$0M Australian Dollar [AUD] 澳元
{O:{F? Australian Options Market 澳大利亚期权市场
<+-=j Australian Securities Commission 澳洲证券事务监察委员会
hFo29oN Australian Society of Certified Practising Accountants 澳洲执业会计师公会
;X^#$*=Q Australian Stock Exchange 澳大利亚证券交易所
DaQ+XUH? Austrian Schilling [ATS] 奥地利先令
^RJ @9`P&t authentication 认证；鉴证
%AN,cE* authority to purchase 委托购买证；委购书
Er;q s *f authorization 认可；核准；授权；授权书
1>uAVPa authorization by direction 指示授权
H $ %F0'0 authorization by instruction 指令授权
gnGh ) authorization by warrant 令状授权
ufe |I authorization of unit trust 单位信托的认可
{cUGksz]} authorized agent 指定代理人
Q }G2f4 authorized capital 法定资本
Lk !m1J5 authorized clerk 出市员
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authorized dealer 认可交易商
{i+
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n"`V|
UTHP authorized fund 认可基金
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"M2V+ep authorized fund house 获授权的基金公司；认可基金公司
Ph%{h" authorized institution 认可机构
MhR` authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
o5j6(`#;
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
2WDe 34 authorized insurer 获授权保险人；获认可承保人
eKy!Pai authorized investment 特准投资项目
G pI4QzR authorized person 获授权人
HE35QH@/` authorized representative 获授权代表
2*<Zc|uNW authorized share capital 法定股本
$#-r Oi / automated quotation system 自动报价系统
m 94PFD@N Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
;<q 2 自动交易系统〔香港期货交易所有限公司〕
dOKp:|9G automatic adjustment mechanism 自动调整机制
= automatic adjustment system 自动调整系统
<T?-A}0uO Automatic Clearing House 自动票据交换所
z\oTuW*B automatic exchange rates accumulation system 自动化汇率累集系统
]E-3/r$_cO Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
sQ340! automatic teller machine [ATM] 自动柜员机
;py9,Wno autopay 自动转帐
wgIm{;T[u available assets 可用资产
6`7tTn?n available fiscal reserve 现存财政储备
u178vby;l available profit 可用利润
YnuY/zDF Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
=3c?W&: average 平均；平均数；海损
;&n iZKoe average basic salary 平均基本薪金
zzh Z1;\ average consumer expenditure 平均消费开支；一般消费开支
1&! i:F# average cost 平均成本
\wD/TLS} average cost of land production 增辟土地平均成本
>G8I X^*sG average daily turnover 平均每日成交额
w$/l q~zU average daily wage rate 平均每日工资率
r}&&e BY
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rbnAC*y8'L average growth rate 平均增长率
o_`6oC"s average net fixed assets 固定资产平均净值
iAZ8Y/ average of relatives 相对价格平均数
LT<2 n.S
average price 平均价格
triU^uvh average propensity to consume 平均消费倾向；一般消费倾向
{h|<qfH average propensity to save 平均储蓄倾向；一般储蓄倾向
pDZewb&cA average rate 平均率
,\J 8(,%L average revenue 平均收入；平均收益
':fp|m)M average stock 平均库存；平均存货
8 7(t<3V& average yearly rent 平均年租
9:4S[mz/hD avoidance of double taxation 避免双重课税
'o6}g p) avoidance of tax 避税
