A:
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o8 A share Ａ股；甲类股份
KI (9TI * abatement of tax 减税；减扣免税额
- bL
7M5 ABN AMRO Bank N.V. 荷兰银行
H t ^MY above-the-line expenditure 线上项目支出；经常预算支出
=w &%29BYq above-the-line receipt 线上项目收入；经常预算收入
[{3WHS. ABSA Asia Limited 南非联合亚洲有限公司
,Yhy7w absolute change 绝对数值变更
$$C5Q;7w! absolute expenditure 实际开支
v|+}>g absolute guideline figure 绝对准则数字
5wX e^G absolute interest 绝对权益
.&2p Z absolute order of discharge 绝对破产解除令
+kCVi absolute profit margin 绝对利润幅度
(2vR8 absolute value 实值；绝对值
N{n}]Js1D- absolutely vested interest 绝对既得权益
6_/oVvd absorbed cost 已吸收成本；已分摊成本
!Z P1?l30 absorption 吸收；分摊；合并
H8 yc< absorption rate 吸收率；摊配率；分摊率
KLBV(`MS ACB Finance Limited 亚洲商业财务有限公司
-,j J{Y~ acceptable form of reciprocity 合理的互惠条件
YLk; ^? acceptable rate 适当利率；适当汇率
Mi'Q5m acceptance agreement 承兑协议
lh`inAt)" acceptance for honour 参加承兑
e
#l/jFJU acceptor 承兑人；接受人；受票人
@(.?e< acceptor for honour 参加承兑人
(zkh`8L accident insurance 意外保险
U,/NygB~ Accident Insurance Association of Hong Kong 香港意外保险公会
R`=I YnoOA accident insurance scheme 意外保险计划
<x@\3{{U accident year basis 意外年度基准
p-V#nPb accommodation 通融；贷款
D[{p~x^ accommodation bill 通融票据；空头票据
V M[9!:
accommodation party 汇票代发人
&*g5kh{ account balance 帐户余额；帐户结余
S8j;oJ2 d account book 帐簿
2YK4 SL account collected in advance 预收款项
[;dWFG"f account current book 往来帐簿
UNo cm0!N' account of after-acquired property 事后取得的财产报告
>>krH'79 account of defaulter 拖欠帐目
&:L8; m account payable 应付帐款
{neE(0c account payee only [A/C payee only] 只可转帐；存入收款人帐户
9B Lz account receivable 应收帐款
LXIlrZ9D5 account receivable report 应收帐款报表
XboOvdt^| account statement 结单；帐单；会计财务报表
`< y[V account title 帐户名称；会计科目
o)n8,k&nm accountant's report 会计师报告
Zx25H"5j Accountant's Report Rules 会计师报告规则
Faa :h# accounting and auditing procedure 会计与审计程序；会计与核数程序
Q"8)'dL' Accounting Arrangements 《会计安排》
uR)i tmc? accounting basis 会计基础
'xZxX3 accounting by Official Receiver 破产管理署署长呈交的帐目
# l~ d Accounting Circular 《会计通告》
,: w~- accounting class 会计类别
[K13Jy+ accounting date 记帐日期；会计结算日期
If6wkY6sR accounting for money 款项核算
P>euUVMPz4 Accounting Officer 会计主任
9In&vF7$ accounting period 会计报告期；会计期
.^#{rk accounting policy 会计政策；会计方针
'N=' B<^;% accounting practice 会计惯例
eFXxkWR) accounting principle 会计准则
`6j?2plZ accounting record 会计记录
3f 's>+,#% accounting report 会计报告
/@F B;`' Accounting Services Branch [Treasury] 会计事务部〔库务署〕
]Ke|wRQD Accounting Society of China 中国会计学会
k}>l+_*+7 accounting statement 会计报表
05* _h0} accounting system 会计制度；会计系统
vJ GxD\h accounting transaction 会计事项；帐务交易
v Xio 1hu accounting treatment 会计处理
[k-7Kq accounting year 会计年度
m|~,# d@ accretion 增值；添加
f]$ g9H accrual 应计项目；应累算数目
%H<w.]> accrual basis 应计制；权责发生制
_KmpC>J+ accrual basis accounting 应计制会计；权责发生制会计
~2@U85"o accrue 应累算；应计
K *vNv 4 accrued benefit 应累算利益
/Re1QS accrued charges 应计费用
UkN C|#l) accrued cumulative preference share dividend 应累算的累积优先股股息
G+[>or} accrued expenses 应累算费用
aC3\Hs accrued interest payable 应付利息；应计未付利息
ThWZ>hyJ accrued interest receivable 应收利息；应计未收利息
?O4Dhu accrued right 累算权益
DJ} xD&G accruing profit 应累算的利润
^ . kas7 < accumulated fiscal reserve 累积财政储备
qa^x4xZM accumulated profit 累积利润；滚存溢利
;~~Oc accumulated reserve 累积储备
spO?5# accumulation of surplus income 累积收益盈余
o~P8=1t acquired assets 既得资产
b{s E#m%r acquisition 收购；购置；取得
1:YDN.* acquisition cost 购置成本
pI(FUoP ^ acquisition expenses 购置费用
>jl"Yr# acquisition of 100% interest 收购全部股权
a^[io 1}- acquisition of control 取得控制权
~R)w
9uq acquisition of fixed assets 购置固定资产
@{I 55EQ] acquisition of shell “买壳”
Q k-y 0 acquisition price 收购价
idO3/>R
[ act of God 天灾
G&C)`}; acting partner 执事合伙人
3= bzIU active market 买卖活跃的市场；交投畅旺的市场；旺市
' 1P_* active partner 积极参与的合伙人
I4|p;\`fK active trading 交投活跃
N0
? O*a actual circulation 实际流通
'I yk`=R actual cost 实际成本
|w~ zh6~ actual expenditure 实际开支；实际支出
rLL;NTN+/ actual income 实际入息；实际收入；实际收益
] v_xEH}T actual market 现货市场
=Bo0O ei actual price 现货价；实际价格
SVq7qc9K? actual profit 实际利润
3pDZ}{ZZU actual quotation 实盘；实际价位；实际报价
CQ,r*VAw actual year basis 按实际年度计算
E= s`$ A
actuals 实货
;SC|VcbyH actuarial investigation 精算调查
DvOg|XUU0 actuarial principle 精算原则
't )j actuarial report 精算师报告
fE7WLV2I> Actuarial Society of Hong Kong 香港精算学会
8-?n<h%8E actuarial valuation 精算师估值
vMRKs#&8 actuary 精算师
0l 3RwW j ad referendum agreement 暂定协议；有待覆核的协定
GMNf#;x ad valorem duty 从价税；按值征税
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Fp1@*e f ad valorem duty system 从价税制
Ds}6{' ]K ad valorem fee 从价费
iI
^{OD ad valorem tariff 从价关税
(/*- M]> additional allowance 额外免税额
+'#d*r91@ additional amount for unexpired risk 未过期风险的额外款额
3^
Z tIZ additional assessable profit 补加应评税利润
tQ&#FFt,) additional assessment 补加评税
IwH
,g^0\ additional commitment 额外承担
Jb
tbW &EH additional commitment vote 额外承担拨款
f4tia . additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
:cC`w X$ additional dependent parent allowance 供养父母额外免税额
{Z?!*Ow additional provision 额外拨款
z0 Zl' additional stamp duty 附加印花税
, JZ@qmQ, additional tax 补加税罚款；补加税款
$(CHwG- Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
=u;q98r adjudged bankrupt 被裁定破产
sg6 cq_\ adjudicated bankrupt 裁定破产人
,RT\&Ze5 adjudication fee 裁定费；评定印花税额手续费；评估契据费
i-og eR? adjudication of bankruptcy 裁定破产；宣告破产
czZ-C +}% adjudication of insolvency 裁定无力偿还债务
A(s/Nz> adjusted actual 经调整的实数；调整后的实数
A1'I K. adjusted current assets 经调整的流动资产；调整后的流动资产
'M'LJ.,"/ adjusted figure 经调整的数字；调整后的数额
wy -!1wd adjusted liabilities 经调整的负债；调整后的负债
A,=l9hE' adjusted loss 经调整的亏损；调整后的亏损
wK\SeX 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
3QR-8 adjusted profit 经调整的利润；调整后的利润
> XZq=q]E! adjusted surplus 经调整的盈余额；调整后的盈余额
5N|77AAxK adjusted value 经调整的价值；调整后的价值
]B7t9l adjustment 调整；修订；理算〔保险〕
g)p [A 4 adjustment centre 调剂中心
%##9.Xm6l adjustment lag 调整过程的时间差距；调整时差
1^W Aps adjustment mechanism 调整机制
Bk z adjustment of loss 亏损调整
s~63JDy"E adjustment process 调整过程；调整程序
5rcno.~QO adjustment range 调整幅度
92tb`' administered exchange rate 受管制汇率
[R:O'AP}@} Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
ix/uV)]k` administration expenses 行政费用
Z'j<wRf administration fee 手续费；行政费
*l9Y]hinq administration in bankruptcy 破产管理
d*AV(g#B administration order 遗产管理令
1)Ag|4 administrator 管理人；遗产管理人
x NC>m& T administrator of the estate 遗产管理人
;;`KkNys m admission of debt 债项承认书
<_Lo3WGwc admission of proof 接纳债权证明
q{5V q_s\ advance 放贷款项；垫付款项；预支款项；预付款项
OB^ advance account 暂支帐目；预付款帐户
&a(w0< advance compensation 预付补偿金
4Sl^cKb$7 advance from shareholder 股东垫款
eo,]b1C2n advance pending reimbursement 预支以待日后付还
. LS.Z
4@ advanced economy 先进经济体系
mcR!P~ "i advancement 预付；预付财产
4{Ak| advances warrant 垫款令
y \ )w# advancing 贷出
V\xQ M; adverse balance 逆差
?nn,RBS- adverse exchange 逆汇
J *B`C^i advertisement addressed to shareholders 在报章刊登的致股东通告
#,9 | Hr% advice for collection 托收通知书
b Q4 }no0 advice of drawing 提款通知书；汇票通知书
JH5])i 0 advice of payment 付款通知
6 x7=0}' Advisory Committee [Securities and Futures Commission]
u}h'v&"e, 谘询委员会〔证券及期货事务监察委员会〕
x-QP+M`Pu Advisory Committee on Diversification 经济多元化谘询委员会
\G"/My i affidavit 誓章；遗产申报誓章
g ` {0I[ affidavit of no receipt 述明无收款的誓章
}9k q? affiliate 联号；联营公司；附属公司
97 g-*K affiliated company 附属公司；联号；联营公司
}hf*Jw
affirmation [estate duty] 非宗教式宣誓〔遗产税〕
=0-qBodbl affordability 负担能力
H9Z3.F( 2 African Development Bank [AfDB] 非洲开发银行
E:tUbWVp after-acquired property 事后取得的财产
rTJWftH! after-hours dealing 市后交易
8]L.E after-tax profit 税后盈利；税后利润；税后溢利
R.QcXz?d agency agreement 代理协议
Eg:p_F*lr agency expenses 代理机构的开支
3HiW1 *5W agency fee 代理费
lt]U?VZ Agency Law 《代理法》
QRjt.Ry| agent 代理人；承销人
t 2gjhn^p agent of company 公司代理人
zJy{Ry[Sb agent's fee 代理人费；经纪费
%)e+w+ aggregate 总计；总数；总体数字
*~"`&rM( aggregate amount 总款额；总额
0k>&MkM\^ aggregate assets and liabilities 总体资产与负债
6]3 ZUH; aggregate at constant price 按固定价格计算的总体数字
-,t YfQ;: aggregate demand 总需求
7wnzef?) aggregate gross position 总持仓量
loB/w{r*x aggregate limit 总限额
{+EPE2X=C aggregate of salaries tax 合计薪俸税
u rOG Oa$ aggregate performance 总体表现；总体业绩
~_&.A* Jh aggregate supply 总体供应
+!Ltn aggregate surplus 总盈余
vqHJc2yYkZ aggregate total 整体总额
.s?OKy aggregate value 总值；合计价值
-a[{cu{ aggregated basis 合计基准
>tzXbmFp; aggregated net chargeable income 合计应课税入息实额
_7 ;^od=C aggregation 合并计算；合计；总和
4tU~ ^z aggregation of incomes of husband and wife 夫妇入息合并计算
Y[DKj!v aggregation of property 财产的总和
,+RO 5n agio 差价；贴水
cmeyCyV* 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》
a Fym&n\ Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
..:V3 ]-D 《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》
S#9SAX [ Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
g}-Z]2(c# 《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》
kA_ 3o)J Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
yM2&cMHH~ 《香港政府和大韩民国政府关于相互促进和保护投资协定》
l_%~X 9" agreement for a settlement 授产协议
$^!w`>0C agreement for assignment 转让协议
$Da^z[ 8e agreement for sale 售卖协议；买卖协议
?X1#b2 s agreement for sale and purchase 买卖协议
iQF}x&a< agreement for the payment of interest 支付利息协议
e2fct|' agreement for the repayment of money 还款协议
B@=<'/S\7 agreement of reinsurance 再保险协议
AIyv;}5 Agricultural Bank of China 中国农业银行
Kd)m"9Cc air passenger departure tax 飞机乘客离境税
h~@+M5r , Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
[
lW
" M airport tax 机场税
ni>
;8O]= alcohol duty 酒精税
fz3*oJ ' alienation 让与；让渡；转让
/WfVG\NF alimony 生活费；赡养费
g@k9w{_ All Ordinaries Index [AOI] 所有普通股指数
4:'] 'E all risks 全险；综合险
xNkY'4% All Sales Record for Stock Market 《股票市场成交报告》
(0Cszm. Allied Capital Resources Limited 新联财务有限公司
G= cx c_9 all-items index [Consumer Price Index] 总指数〔消费物价指数〕
{ 1%Zy Y allocation letter 拨款信件
>B
allocation of fund 分配款项；预留款项
v~Qy{dn
P allocation of profit 利润分配；溢利分配
zTB9GrU allocation warrant 拨款令
E2|iAT+=. allotment 分配；配股
8tMte!E allotment notice 股份配售通知；配股通知
=@ZtUjcJx allotment of shares 股份分配
0 l@P]_qq` allowable 可获宽免；免税的
l,FoK76G allowable business loss 可扣除的营业亏损
s>\g03= allowable expenses 可扣税的支出
@45 H8|:k allowance 免税额；津贴；备抵；准备金
[u80-x< allowance for debts 债项的免税额
(do=o&9p m allowance for depreciation by wear and tear 耗损折旧免税额
hhGpB$A allowance for funeral expenses 殡殓费的免税额
H\mVK!](D allowance for inflation 为通货膨胀而预留的款项；通胀准备金
%#9 ~V allowance for repairs and outgoings 修葺及支出方面的免税额
Yk Pt*?,P/ allowance to debtor 给债务人的津贴
0Q >|s_ alteration of capital 资本更改
E+zn\v alternate trustee 候补受托人
1,QZnF!.x amalgamation 合并
z-5#bOABW ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
0)5Sx /5' ambit of charges 征税范围；收费范围
GuWBl$|+b amended valuation 经修订的估值
fm> K4\2 American Commodities Exchange 美国商品交易所
]F;]<_ American Express Bank Limited 美国运通银行
2hJ3m+N^ American Stock Exchange 美国证券交易所
QtQ^"d65 amortization 摊销
ssITe., ny amount due from banks 存放银行同业的款项
>` QX
xTn amount due from banks abroad 存放海外银行同业的款项
|:+pPh!- amount due from holding companies 控股公司欠款
i(;-n_:, ` amount due from local banks 存放本港银行同业的款项
G3+a+=e amount due to banks 银行同业的存款
*^ 6xt7 amount due to banks abroad 海外银行同业的存款
03WRj +w amount due to holding companies 控股公司存款
q&Wwt qc9 amount due to local banks 本港银行同业的存款
X&.$/xaT amount due to outport banks 外埠银行同业的存款
[!? ,TGM}^ amount for note issue 发行纸币的款额
-/c1qL dQ amount of bond 担保契据的款额
0t?<6-3`/ amount of consideration 代价款额
K=TW}ZO amount of contribution 供款数额
i%PHYSJ. amount of indebtedness 负债款额
YBIe '(p amount of principal of the loan 贷款本金额
MIF[u:& amount of rates chargeable 应征差饷数额
@ ^cgq3H' amount of share capital 股本额
[; ?{BB amount of sums assured 承保款额
)]>
'7] i amount of variation 变动幅度
kZ-~
;fBe amount of vote 拨款数额
w s>Iyw.u amount payable 应付款额
*.%)rm amount receivable 应收款额
x[W]?`W3r~ Amsterdam Stock Exchange 阿姆斯特丹证券交易所
-#;VFSz,9* analysis 分析
S\g7wXH ancillary risk 附属风险
"Vp: z V<S annual account 周年帐目；周年帐目报表；年度决算；年结
-!G #")< annual accounting date 年结日期
9c}]:3#XO annual allowance 每年免税额；年积金；年度津贴；年津
h $ iyclX annual balance 年度余额
X1[R*a/p annual disposable income 每年可动用收入
JS?l?~ annual estimates 周年预算
n;^k annual fee 年费
q\ y# annual general meeting 周年大会
9Q7c UoxY annual growth rate 年增率；每年增长率
`[ ` *@O(y annual long-term supplement 长期个案每年补助金
| ,l=v`/ annual pensionable emolument 可供计算退休金的年薪
sFM>gG annual report 年报
n[:AV Annual Report on the Consumer Price Index 《消费物价指数年报》
%802H%+ annual return 周年报表；周年申报表；每年报税表格
YZ:'8< Annual Return Rules 《周年报表规则》
m\ Fb , annual review of consumer prices 每年消费物价回顾
5`'au61/2 annual roll-forward basis 逐年延展方式
?Gv!d annual salary 年薪
`) !2E6 = annual statement 年度报表；年度决算表
us,,W(q 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
9
roth annuitant 年金受益人
d>b,aj( annuity 年金
N T9- j#V annuity contract 年金合约
!na0 Y annuity on human life 人寿年金
hOL y*% antecedent debt 先前的债项
2X;0z$ ante-dated cheque 倒填日期支票
y#Za |nt anticipated expenditure 预期开支
JS7}K)A2B6 anticipated net profit 预期纯利
^_S-s\DW anticipated revenue 预期收入
K6yFpVl anti-inflation measure 反通货膨胀措施
h-+a;![ anti-inflationary stance 反通货膨胀立场
,iv%^C",) apparent deficit 表面赤字
vQTQS[R=z apparent financial solvency 表面偿债能力
2\CkX apparent partner 表面合伙人
q'AnI$! application for personal assessment 个人入息课税申请书
l)rvh#D application of fund 资金应用
>;&V~q:di application to release as liquidator and to destruct the books of accounts and documents
?r'TH/> 申请免除清盘人职务及毁灭帐簿与文件
nh&J3b}B! appointed actuary 委任精算师
-k[tFBl w appointed auditor 委任核数师；委任审计师
e5>5/l]jsg appointed trustee 委任的受托人
$h]Y<&('G appointer 委任人
uZ`d&CEh apportioned pro rata 按比例分摊
xBE
RCO^ apportionment 分配；分摊
UFIAgNKl Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
qqt.nrQ^ apportionment formula 分摊方程式
NZ+?Ydr8k apportionment of estate duty 遗产税的分摊
'oHOFH9:{b appraisal 估价；评估
voej ~z+ appreciable growth 可观增长
k E#_Pc appreciable impact 显着影响
L[D/#0 qp appreciable increase 可观增长
Rr;LV<q+ appreciation 增值；升值
q~'
K9 appreciation against other currencies 相对其他货币升值
Jyz$&jqyr' appreciation of the exchange value of Hong Kong dollar 港元汇值上升
?(NT!es appreciation tax 增值税
5IE+M appropriation 拨款；拨用；拨付
<& Y}j&( appropriation account 拨款帐目
>gZk
581/ Appropriation Bill 拨款法案
gC_s\WU appropriation-in-aid system 补助拨款办法
)< x;ra^ approved assets 核准资产
X?v ^>mA approved basket stock 认可一篮子证券
N4` 9TN7 approved budget 核准预算
&(uF&-PwO4 approved charitable donation 认可慈善捐款
o )nT approved charitable institution 认可慈善机构
!Nxn[^[?. approved currency 核准货币；认可货币
@F(3*5c_Y approved estimates 核准预算
=y-!k)t approved estimates of expenditure 核准开支预算
?St r*XA; approved overseas insurer 核准海外保险人
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X* approved overseas trust company 核准海外信托公司
LnI{S{]wDh approved pooled investment fund 核准汇集投资基金
~q]|pD"\K| approved provident fund scheme 认可公积金计划
:a f;y u approved provision 核准拨款
qJFgbq4- approved redeemable share 核准可赎回股份
<GT> s approved regional stock 认可地区性证券
cxP9n8CuT approved retirement scheme 认可退休金计划
w1"gl0ga$ approved subordinated loan 核准附属贷款
M8",t{7 arbitrage 套戥；套汇；套利
8NAWA3^B arbitrageur 套戥者；套汇者
XC/]u%n8]( arbitrary amount 临时款项
X.T\=dm%v arrangement 措施；安排；协定
LcpyW=)}"V arrears 欠款
%M;_(jda arrears of pay 欠付薪酬
rMXOwkE arrears of revenue 逾期未收税款；逾期未收的帐项
x(3
I?# kE articles of association 组织章程；组织细则；组织章程细则
x,w`OMQ}c Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
=FD`A#\C~ ascertainment of profit 确定利润
ReB(T7Vk= "Asia Clear" “亚洲结算系统”
4F r7jD,#k Asia Commercial Bank Ltd. 亚洲商业银行有限公司
Q&.IlVB[ Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
iQm.]A Asian Development Fund [ADF] 亚洲发展基金
RLu$ $Eb Asian dollar bond 亚洲美元债券
j_6` s!Yw Asian dollar market 亚洲美元市场
LE0J ;|1 Asian dollar rate 亚洲美元利率
k qY3r & Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
XEUa Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
z"s%# /# asked price 沽盘；喊价；索价；卖方报价
7S dV %" assessable income 应评税入息
vzohq1r5 assessable loss 应评税亏损
&`
00/p assessable profit 应评税利润
=_ ? pOq assessable value 应评税值
|B1; l<|` assessed profit 估定利润
FQ_%)Ty2 assessed value 经评估价值
[N+ m5{tT assessment 评税；评定；估价；评税单
6L:tr LuQ assessment number 评税编号；估价编号
}4\!7]FVYX assessment of additional tax 补加税评税
,yM}]pwlB assessment of performance 业绩评估；实绩评价
C$'D]fX Assessor 评税主任
fZ w9zqg asset price bubbles 资产价格泡沫
z3vsz asset-backed securities 具资产保证的证券
MKVfy:g%So assets accretion 资产增值
x#:BE assets and liabilities 资产与负债
M ~ i+F0 assets betterment statement 资产递增表；资产改进表
Q2[p rrk%j assets lending 实物放款；有抵押贷款
Hlt8al3 assets of the company passing on the death 死者去世时转移的公司资产
4(Cd assets pledged as security for liabilities 用作负债抵押的资产
B
\_d5WJ< assets portfolio 资产投资组合
Hn#GS9d_? assets price 资产价格
"J8;4p assets quality 资产质素
;Txv -lfS assets realization 资产变现
u6 iU[5 assets refinancing arrangement 资产再集资安排
56bud3CVs assets securitization 资产证券化
EZ%w= assets situated outside Hong Kong 在香港以外地方的资产
*793H\ assets stripping 削减资产；拆卖资产
T]Tdx.B assets value 资产值
hr_9;,EPh assignee 承让人
$IxU6=ajn assignment 转让；转让书；转让契
O:5Rp_?^ assignment of interest 权益转让
uXG`6|? assignment of letters patent and trade mark 专利证书及商标转让
m{b ZRkt assignment of property 物业转让；物业转让书
DD/>{kff assignment right 转让权
_4.]A 3;} assignor 转让人
Z#OhYm+y associate 有联系的人；有关连人士；相联者；合伙人；联系人
/ i-xX* Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
WNn[L= f associate member 附属会员
#hD}S ~ associated body corporate 相联法人团体
LC,*H0 associated company 相联公司；联属公司
V9fGVDl ; associated corporation 相联法团
;0w ^ud Association of Chartered Certified Accountants [ACCA] [United Kingdom]
rP^TN^bd| 公认会计师公会〔英国〕
2qs>Bshf Association of Futures Exchange Brokers 香港期货经纪协会
H[ BD ) Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
E-yT association of underwriters 承保人组织
O6m.t%* assumption of control 接管
~7lTqY\ assurance 担保；保险；转易；转易书
yqC Q 24 assurance of interest 权益的转易
YGq=8p7.R at 19XX price 按一九ＸＸ年价格计算
; ~Q at a discount 按赔价计算；按贴水价格计算；打折扣
A9\]3 LY at a premium 按溢价计算；按升水价格计算
P+)qE6\ at call 通知付款；按通知
&=F-moDD at constant market price 按固定市价计算
zb>f;[ at constant price 按固定价格计算
aN^]bs?R at cost 按成本计算
3I9T|wQ-] at current market price 按当时市价计算；按现时市价计算
PGPISrf at current price 按当时价格计算；按现时价格计算
8)^B32 at factor cost 按要素成本计算；按生产要素成本计算
f 7XQ ~b at money-of-the-day price 按付款当日价格计算
&a%WM at or better 按指定或较佳价位〔买卖指令〕
a|DsHZ^6^ at par 按面值计算；平价
Q^ z=w![z at sight 见票即付
mR{CVU at the close 按收市盘
Y7<zm}=(/ at the opening 按开市盘
]{f^;y8 attestation 见证；见证条款
==Q WwPpA at-the-money option 平价期权
Awu $g. attorney 受权人；受托代表人
q"gqO%Wb| attornment 新拥有人承认书
O1GDugZ attributable profit 可归属利润
~L- 0~ attributable share value 可归属股份价值
A}t %;V2 Auckland Stock Exchange 奥克兰证券交易所
NFk}3w: auction 拍卖
[##`U m auctioneer 拍卖商
403[oOj audit 审计；核数
YBb)/ZghY Audit Commission 审计署
#O2wyG)oU Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
vU=9ydAj? 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
"$X YIu T audit review 帐目审查
2v0!` &?M{ Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
FJP< bREQ audited account 审计帐目；经审计的帐目
9T(L"9r-e audited annual account 经审计的周年帐目
;B&^yj&; audited balance sheet 经审计的资产负债表
e^j<jV`1 auditor 核数师；核数主任；审计师
c_
La^HS auditor's certificate 核数师证明书；审计师证明书
r55qmPhg auditor's report 核数师报告；审计师报告
z;i4N3-: Aussie bond 澳元债券
&&[zT/]P austerity budget 紧缩预算
>Bc> IO Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
`NBbTQtgO Australia All Ordinaries Index 澳洲所有普通股票指数
ldA !ou7 Australian Dollar [AUD] 澳元
QX[Dj z0H8 Australian Options Market 澳大利亚期权市场
n[!;yO Australian Securities Commission 澳洲证券事务监察委员会
;Vg^!]LL# Australian Society of Certified Practising Accountants 澳洲执业会计师公会
1EVfo wIl Australian Stock Exchange 澳大利亚证券交易所
\)ip>{ WG Austrian Schilling [ATS] 奥地利先令
= 96G8hlT authentication 认证；鉴证
Zp? 4uQ)[W authority to purchase 委托购买证；委购书
7f tR 4 authorization 认可；核准；授权；授权书
8wr8:( Y$ authorization by direction 指示授权
\gLx C authorization by instruction 指令授权
k`Nyi )AGe authorization by warrant 令状授权
lC0~c=?J authorization of unit trust 单位信托的认可
Q"40#RFA authorized agent 指定代理人
l , ..5 authorized capital 法定资本
q u_)`wB authorized clerk 出市员
'"y}#h__T authorized dealer 认可交易商
Yc^%zxub authorized financial institution 认可财务机构
?hnx/z+uT authorized fund 认可基金
!O|ql6^; authorized fund house 获授权的基金公司；认可基金公司
ebq g"tPN{ authorized institution 认可机构
$9 K(F~/ authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
j&5G\6: authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
>c<pDNt? authorized insurer 获授权保险人；获认可承保人
+ R!zs authorized investment 特准投资项目
LheFQ A authorized person 获授权人
EIr@g authorized representative 获授权代表
NmJ`?-Z authorized share capital 法定股本
OTj,O77k automated quotation system 自动报价系统
._?V%/ Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
%SAw;ZtQ: 自动交易系统〔香港期货交易所有限公司〕
`Oq M8U
@ automatic adjustment mechanism 自动调整机制
;j{7!GeKa automatic adjustment system 自动调整系统
YTK^ijmU6x Automatic Clearing House 自动票据交换所
MaO"#{i automatic exchange rates accumulation system 自动化汇率累集系统
gH[,Xx?BN! Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
Ojq]HM6f automatic teller machine [ATM] 自动柜员机
zJ+3g! autopay 自动转帐
mzWP8Hlw available assets 可用资产
l
_+6=u available fiscal reserve 现存财政储备
O sQkA2= available profit 可用利润
Z|G/^DK! Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
Us,)]W.S average 平均；平均数；海损
=!BobC- [b average basic salary 平均基本薪金
afHaB/t{R average consumer expenditure 平均消费开支；一般消费开支
ks*Y9D*= average cost 平均成本
q*, Q 5 average cost of land production 增辟土地平均成本
uRE*% d> average daily turnover 平均每日成交额
)P?IqSEA% average daily wage rate 平均每日工资率
re^Hc (8M average expenditure pattern 平均开支模式
>c4/ ?YV average growth rate 平均增长率
v?%LQKO average net fixed assets 固定资产平均净值
yhpz5[AuO average of relatives 相对价格平均数
rEdY>\' average price 平均价格
`9Yn0B. average propensity to consume 平均消费倾向；一般消费倾向
(luKn&826 average propensity to save 平均储蓄倾向；一般储蓄倾向
w&Y{1r F> average rate 平均率
.6 3=(o average revenue 平均收入；平均收益
E V2 ) average stock 平均库存；平均存货
w7FoL average yearly rent 平均年租
oKA& An avoidance of double taxation 避免双重课税
r3qf[?3`6 avoidance of tax 避税
