A:
i;avwP<0 A share Ａ股；甲类股份
?w8p LE~E abatement of tax 减税；减扣免税额
i^/Di Wdyf ABN AMRO Bank N.V. 荷兰银行
.h!9wGi` above-the-line expenditure 线上项目支出；经常预算支出
gDj_KKd above-the-line receipt 线上项目收入；经常预算收入
neIy~H_#! ABSA Asia Limited 南非联合亚洲有限公司
rr)9Y][l} absolute change 绝对数值变更
NlMQHma absolute expenditure 实际开支
,W8au" absolute guideline figure 绝对准则数字
:@WLGK*u. absolute interest 绝对权益
Fu
mn 9 absolute order of discharge 绝对破产解除令
@92gb$xT absolute profit margin 绝对利润幅度
uc\.oG;~q absolute value 实值；绝对值
wmiafBA e absolutely vested interest 绝对既得权益
s79 q 5 absorbed cost 已吸收成本；已分摊成本
@[0jFj K absorption 吸收；分摊；合并
Y8t
Nwh absorption rate 吸收率；摊配率；分摊率
QglYU ACB Finance Limited 亚洲商业财务有限公司
?d#Lr*m acceptable form of reciprocity 合理的互惠条件
!4L# $VG acceptable rate 适当利率；适当汇率
?.~]mvOR acceptance agreement 承兑协议
bWUS9WT acceptance for honour 参加承兑
6s&qZ+v- acceptor 承兑人；接受人；受票人
{ $X X acceptor for honour 参加承兑人
Jtpa@!M accident insurance 意外保险
:; <\5Oy
^ Accident Insurance Association of Hong Kong 香港意外保险公会
5(KG=EHj_ accident insurance scheme 意外保险计划
$Llv p bl accident year basis 意外年度基准
b_ypsGE]5! accommodation 通融；贷款
"u,sRbL accommodation bill 通融票据；空头票据
fls#LcI9>6 accommodation party 汇票代发人
~X[S<Gi# account balance 帐户余额；帐户结余
z6Fun account book 帐簿
]|;7R^o3| account collected in advance 预收款项
u8xk]:% account current book 往来帐簿
IF& PGo account of after-acquired property 事后取得的财产报告
G1p 43 account of defaulter 拖欠帐目
F"Uh/EO< account payable 应付帐款
U~Xf= f_Q$ account payee only [A/C payee only] 只可转帐；存入收款人帐户
17|@f account receivable 应收帐款
)< l\jfx e account receivable report 应收帐款报表
df!+T0 account statement 结单；帐单；会计财务报表
DqRLx 85d1 account title 帐户名称；会计科目
/!:L7@B Z accountant's report 会计师报告
H
kSL5@ Accountant's Report Rules 会计师报告规则
k RQ~hRT6 accounting and auditing procedure 会计与审计程序；会计与核数程序
8~}s 3j4 Accounting Arrangements 《会计安排》
d RHlx QUn accounting basis 会计基础
S\}?zlV accounting by Official Receiver 破产管理署署长呈交的帐目
2(hvv- Accounting Circular 《会计通告》
p EY>A_F accounting class 会计类别
6 xyY+ accounting date 记帐日期；会计结算日期
FBYll[8 accounting for money 款项核算
)K8P+zn~ Accounting Officer 会计主任
dEL3? -;' accounting period 会计报告期；会计期
}FHw"
{my accounting policy 会计政策；会计方针
F
ZM2 accounting practice 会计惯例
C+T&O accounting principle 会计准则
qjJ{+Rz2 accounting record 会计记录
$+0=G N accounting report 会计报告
`D4oAx d9 Accounting Services Branch [Treasury] 会计事务部〔库务署〕
`!] R!T@C Accounting Society of China 中国会计学会
4n#YDZ accounting statement 会计报表
>7"$}5d accounting system 会计制度；会计系统
"^Y6ctw accounting transaction 会计事项；帐务交易
E`Q;DlXv> accounting treatment 会计处理
7&=-a|k~ accounting year 会计年度
s bs[=LW4 accretion 增值；添加
o?;F.W_ accrual 应计项目；应累算数目
<g]
ou
YHZ accrual basis 应计制；权责发生制
+}kO ; \ accrual basis accounting 应计制会计；权责发生制会计
4 0p3Rv accrue 应累算；应计
r[6#G2 accrued benefit 应累算利益
7s0)3HR} accrued charges 应计费用
z7|
s%& accrued cumulative preference share dividend 应累算的累积优先股股息
{qJHL;mP:8 accrued expenses 应累算费用
mJSK; @w<O accrued interest payable 应付利息；应计未付利息
@Q/x &BV accrued interest receivable 应收利息；应计未收利息
G`9cd\^ accrued right 累算权益
\I'f3 accruing profit 应累算的利润
]d[Rf$>vu0 accumulated fiscal reserve 累积财政储备
^). WW accumulated profit 累积利润；滚存溢利
|if~i;VKL accumulated reserve 累积储备
w:ORmR .p accumulation of surplus income 累积收益盈余
bl$+8 !~ acquired assets 既得资产
N[#iT&@T}/ acquisition 收购；购置；取得
pk;ff q@ acquisition cost 购置成本
kA; xAb+U3 acquisition expenses 购置费用
\8=e |a5` acquisition of 100% interest 收购全部股权
X\o/i\ C} acquisition of control 取得控制权
@^'G&%j acquisition of fixed assets 购置固定资产
&G0l&8pa acquisition of shell “买壳”
x-w`KFS acquisition price 收购价
c Bg,k[, act of God 天灾
^fFtI?.6jI acting partner 执事合伙人
hO5K\QnRL active market 买卖活跃的市场；交投畅旺的市场；旺市
YgO aZqN active partner 积极参与的合伙人
*?EO n - active trading 交投活跃
fG X1y actual circulation 实际流通
\Oi5=, actual cost 实际成本
#> 7')G
actual expenditure 实际开支；实际支出
q"{Up actual income 实际入息；实际收入；实际收益
!w @1!Xpn1 actual market 现货市场
4 * Bp actual price 现货价；实际价格
MZ;"J82p actual profit 实际利润
}f<fg Y actual quotation 实盘；实际价位；实际报价
[?Mc4uT{ actual year basis 按实际年度计算
+vSCR (n actuals 实货
|h#DL$ actuarial investigation 精算调查
JZs|~@ actuarial principle 精算原则
%KbBH:z05 actuarial report 精算师报告
'LJ %.DJ Actuarial Society of Hong Kong 香港精算学会
qf_h b actuarial valuation 精算师估值
+io;K]C actuary 精算师
y%{*uH}SL ad referendum agreement 暂定协议；有待覆核的协定
Y&oP>n! ei ad valorem duty 从价税；按值征税
ipx@pNW;" ad valorem duty system 从价税制
} l :mN ad valorem fee 从价费
t} 5'(9 ad valorem tariff 从价关税
,:0Q1~8 additional allowance 额外免税额
ZAI1p+ additional amount for unexpired risk 未过期风险的额外款额
2neF<H?^o additional assessable profit 补加应评税利润
>P<k [vF additional assessment 补加评税
A8_\2'b additional commitment 额外承担
k S@9c _3S additional commitment vote 额外承担拨款
t qff84 additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
`f\5p+!<7R additional dependent parent allowance 供养父母额外免税额
=XZF.ur additional provision 额外拨款
R=][>\7]} additional stamp duty 附加印花税
;FV~q{ additional tax 补加税罚款；补加税款
!L &=?CX Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
-_y~rx
> adjudged bankrupt 被裁定破产
^2&O3s adjudicated bankrupt 裁定破产人
O!#L#u53 adjudication fee 裁定费；评定印花税额手续费；评估契据费
\SYPu,ZT adjudication of bankruptcy 裁定破产；宣告破产
<7 vI h0 adjudication of insolvency 裁定无力偿还债务
",MK'\E adjusted actual 经调整的实数；调整后的实数
aX>4Tw adjusted current assets 经调整的流动资产；调整后的流动资产
xTa4.ZXg adjusted figure 经调整的数字；调整后的数额
w,M1`RsK adjusted liabilities 经调整的负债；调整后的负债
L #t-KLJ adjusted loss 经调整的亏损；调整后的亏损
o{ ,ba~$.w adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
R-g>W adjusted profit 经调整的利润；调整后的利润
!~Hafn-1 adjusted surplus 经调整的盈余额；调整后的盈余额
W+ #}~2&Dv adjusted value 经调整的价值；调整后的价值
4FfwpO3,Ku adjustment 调整；修订；理算〔保险〕
?c|`R1D adjustment centre 调剂中心
J]n7| L adjustment lag 调整过程的时间差距；调整时差
lU&`r:1>_ adjustment mechanism 调整机制
"@c';".| adjustment of loss 亏损调整
?#VP)A adjustment process 调整过程；调整程序
fl
pXVtsQ adjustment range 调整幅度
b9W<1eqF administered exchange rate 受管制汇率
V\iIvBpWg Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
q;1VF;<"vH administration expenses 行政费用
oiTMP`Y administration fee 手续费；行政费
RT.wTJS ; administration in bankruptcy 破产管理
WU+Jo@]y administration order 遗产管理令
|x _ -I#H administrator 管理人；遗产管理人
!7O=< administrator of the estate 遗产管理人
yS:IR I. admission of debt 债项承认书
FT|/ WZR admission of proof 接纳债权证明
pO-s@"j] advance 放贷款项；垫付款项；预支款项；预付款项
OH-~ advance account 暂支帐目；预付款帐户
F8|5_214' advance compensation 预付补偿金
1+16i=BF) advance from shareholder 股东垫款
6T{o3wc; advance pending reimbursement 预支以待日后付还
h 7(H%(^_ advanced economy 先进经济体系
*sc0, '0 advancement 预付；预付财产
f^[{k
{t advances warrant 垫款令
bMK#^ZoH advancing 贷出
Y\z^\k adverse balance 逆差
zVc7q7E adverse exchange 逆汇
g9FVb7In_ advertisement addressed to shareholders 在报章刊登的致股东通告
Ov~S2?E8 advice for collection 托收通知书
Rk437vQD, advice of drawing 提款通知书；汇票通知书
\dp9@y[^ advice of payment 付款通知
yZj}E Ba Advisory Committee [Securities and Futures Commission]
zJy 89ib' 谘询委员会〔证券及期货事务监察委员会〕
4'}_qAT Advisory Committee on Diversification 经济多元化谘询委员会
ijZydn affidavit 誓章；遗产申报誓章
Ab^>z affidavit of no receipt 述明无收款的誓章
C]\^B6l< affiliate 联号；联营公司；附属公司
U& Sbm~Qi affiliated company 附属公司；联号；联营公司
^B&ahk affirmation [estate duty] 非宗教式宣誓〔遗产税〕
^ RcIE ( affordability 负担能力
ery?G- African Development Bank [AfDB] 非洲开发银行
c] g<XVI
after-acquired property 事后取得的财产
>'2w\Uk~: after-hours dealing 市后交易
aowPji$H after-tax profit 税后盈利；税后利润；税后溢利
OIXAjU*N agency agreement 代理协议
RAv RNd agency expenses 代理机构的开支
V:0uy> agency fee 代理费
JEm?26n X Agency Law 《代理法》
'1 kj:Np agent 代理人；承销人
Zgy2Pot agent of company 公司代理人
.qb_/#Bas agent's fee 代理人费；经纪费
<u x*r#a!d aggregate 总计；总数；总体数字
/C,> aggregate amount 总款额；总额
|ZST
Y}RXA aggregate assets and liabilities 总体资产与负债
JT.\f,z& aggregate at constant price 按固定价格计算的总体数字
vs'L1$L'c aggregate demand 总需求
SSL%$:l@ aggregate gross position 总持仓量
{P<BJ52= aggregate limit 总限额
(8@h F#N1 aggregate of salaries tax 合计薪俸税
u]]5p[ |S aggregate performance 总体表现；总体业绩
[)J49 aggregate supply 总体供应
PPj6QJ]R0 aggregate surplus 总盈余
(Q h7bfd aggregate total 整体总额
mP5d!+[8 aggregate value 总值；合计价值
.J1Hg aggregated basis 合计基准
0ez
i ?Um aggregated net chargeable income 合计应课税入息实额
_ \v@9Q \ aggregation 合并计算；合计；总和
>jrz;r aggregation of incomes of husband and wife 夫妇入息合并计算
Jc"$p\ $- aggregation of property 财产的总和
11@2 ;vw agio 差价；贴水
^qId]s Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
`!Ge"JB6
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
q y42Y/8' 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
o+X'(!Trw Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
Gwrx) Mq 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
+,F=
- Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
p^zEfLTU 《香港政府和大韩民国政府关于相互促进和保护投资协定》
d_W nK{ agreement for a settlement 授产协议
mtWx ?x agreement for assignment 转让协议
v_@#hf3 agreement for sale 售卖协议；买卖协议
3 R:7bex agreement for sale and purchase 买卖协议
Qq FfR# agreement for the payment of interest 支付利息协议
g ]@R'2:1 agreement for the repayment of money 还款协议
Cs 1%g agreement of reinsurance 再保险协议
ko+M,kjwR Agricultural Bank of China 中国农业银行
a`@<Z sR air passenger departure tax 飞机乘客离境税
jB/q1vFO Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
X_t W#` airport tax 机场税
o+)LcoP u alcohol duty 酒精税
kq1M <lk alienation 让与；让渡；转让
|q!2i alimony 生活费；赡养费
Ti@P4:q
All Ordinaries Index [AOI] 所有普通股指数
)q] j?Z. all risks 全险；综合险
jK C qH$ All Sales Record for Stock Market 《股票市场成交报告》
G |PIH# Allied Capital Resources Limited 新联财务有限公司
J,^pt Ql all-items index [Consumer Price Index] 总指数〔消费物价指数〕
Dho^^<`c+ allocation letter 拨款信件
P B6/<n9# allocation of fund 分配款项；预留款项
H:{(CY?t allocation of profit 利润分配；溢利分配
/P8eI3R allocation warrant 拨款令
i:Z.;z$1 allotment 分配；配股
Bn#HJ17/# allotment notice 股份配售通知；配股通知
]N(zom_0d allotment of shares 股份分配
r/q1&*T allowable 可获宽免；免税的
T`'3Cp$q allowable business loss 可扣除的营业亏损
d$?n6|4 allowable expenses 可扣税的支出
*l?%
o{ allowance 免税额；津贴；备抵；准备金
_"w!KNX>(~ allowance for debts 债项的免税额
++{+
#s6 allowance for depreciation by wear and tear 耗损折旧免税额
T\e)Czz2- allowance for funeral expenses 殡殓费的免税额
WfjUJw5x"s allowance for inflation 为通货膨胀而预留的款项；通胀准备金
_ KkVI7a allowance for repairs and outgoings 修葺及支出方面的免税额
x4m_(Ct K allowance to debtor 给债务人的津贴
:J4C 'N alteration of capital 资本更改
"w|k\1D alternate trustee 候补受托人
Ppb2"I k amalgamation 合并
seD+~Y\z ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
xX4^nem\G ambit of charges 征税范围；收费范围
z`r4edk3 amended valuation 经修订的估值
*}iT6OJ American Commodities Exchange 美国商品交易所
% C E@} American Express Bank Limited 美国运通银行
o2e h)rtB American Stock Exchange 美国证券交易所
aXK% m
amortization 摊销
E Pd.at A amount due from banks 存放银行同业的款项
knK=ENf;e amount due from banks abroad 存放海外银行同业的款项
?xT eio 44 amount due from holding companies 控股公司欠款
>'1Q"$; amount due from local banks 存放本港银行同业的款项
+!V%Q amount due to banks 银行同业的存款
DIu 72\ amount due to banks abroad 海外银行同业的存款
CD<u@l,1 amount due to holding companies 控股公司存款
g-V\ s&} amount due to local banks 本港银行同业的存款
dBq,O%$oq amount due to outport banks 外埠银行同业的存款
h9n<ped`A; amount for note issue 发行纸币的款额
?L#SnnE amount of bond 担保契据的款额
c{4nW|/W amount of consideration 代价款额
F=T.*-oS3 amount of contribution 供款数额
eg~ ^wi amount of indebtedness 负债款额
q}A3"$-F amount of principal of the loan 贷款本金额
+q=jB-eIx amount of rates chargeable 应征差饷数额
"$"mWF- amount of share capital 股本额
<$3nD b- amount of sums assured 承保款额
.
;@) 5" amount of variation 变动幅度
U#1yl6e\I amount of vote 拨款数额
&lfF!
amount payable 应付款额
Pymh^i amount receivable 应收款额
l'{goy f Amsterdam Stock Exchange 阿姆斯特丹证券交易所
Y)5uK:)^ analysis 分析
rnBeL _8 C ancillary risk 附属风险
4a \+o] annual account 周年帐目；周年帐目报表；年度决算；年结
]jY)M<:J4 annual accounting date 年结日期
n] {}C.C= annual allowance 每年免税额；年积金；年度津贴；年津
N 8(x), annual balance 年度余额
.Zt /e>K& annual disposable income 每年可动用收入
0JRB Nh annual estimates 周年预算
ZG[ 0rvW annual fee 年费
Vq7
kA " annual general meeting 周年大会
<C` eZ}Qqv annual growth rate 年增率；每年增长率
r|F,\fF annual long-term supplement 长期个案每年补助金
z`:^e1vG
annual pensionable emolument 可供计算退休金的年薪
gGdYh.K&e5 annual report 年报
Z!i'Tbfn Annual Report on the Consumer Price Index 《消费物价指数年报》
wkpVX*DfRE annual return 周年报表；周年申报表；每年报税表格
yh n
$4;m Annual Return Rules 《周年报表规则》
.p0n\ $r annual review of consumer prices 每年消费物价回顾
d\Z4?@T<5 annual roll-forward basis 逐年延展方式
lR K ?%~ annual salary 年薪
sF3
l##Wv annual statement 年度报表；年度决算表
PWD]qtr Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
:8L61d2( annuitant 年金受益人
gV44PI6h annuity 年金
R]s jG < annuity contract 年金合约
GQ)cUrXQz annuity on human life 人寿年金
m) RxV@ antecedent debt 先前的债项
b2f2WY |z> ante-dated cheque 倒填日期支票
VM|)\?Q anticipated expenditure 预期开支
Fl>j5[kLZ anticipated net profit 预期纯利
,F9wc<V8 anticipated revenue 预期收入
p[VCt" j anti-inflation measure 反通货膨胀措施
EGr5xR- anti-inflationary stance 反通货膨胀立场
k+G4<qw apparent deficit 表面赤字
vlyNQ7"% apparent financial solvency 表面偿债能力
~9;mZi1- apparent partner 表面合伙人
h?tV>x/Fu application for personal assessment 个人入息课税申请书
{Om3fSk: application of fund 资金应用
^g){) rz| application to release as liquidator and to destruct the books of accounts and documents
p;Ok.cXVp 申请免除清盘人职务及毁灭帐簿与文件
0 S8{VZpy appointed actuary 委任精算师
!3M! p& appointed auditor 委任核数师；委任审计师
^a 5~F I: appointed trustee 委任的受托人
4GejT(U appointer 委任人
4i&!V9@: apportioned pro rata 按比例分摊
pR7G/]U$A apportionment 分配；分摊
ct/THq Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
Z$K%@q,10+ apportionment formula 分摊方程式
"Ksd9,J\b apportionment of estate duty 遗产税的分摊
! m5\w> appraisal 估价；评估
Cu<ojN- $ appreciable growth 可观增长
. z7f_KX^ appreciable impact 显着影响
pnb$lpxt appreciable increase 可观增长
FsZEB /c appreciation 增值；升值
sh3}0u+ appreciation against other currencies 相对其他货币升值
Ec/+ 9H6g appreciation of the exchange value of Hong Kong dollar 港元汇值上升
'N/%SRk appreciation tax 增值税
JkE Q@x appropriation 拨款；拨用；拨付
-;.fU44O[# appropriation account 拨款帐目
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kl1 Appropriation Bill 拨款法案
1L9
<1 appropriation-in-aid system 补助拨款办法
EHJc*WFPU- approved assets 核准资产
iv`-)UsE approved basket stock 认可一篮子证券
E0Xu9IW/A approved budget 核准预算
S?WUSx*N approved charitable donation 认可慈善捐款
[beuDZA approved charitable institution 认可慈善机构
,\RC gc approved currency 核准货币；认可货币
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/cFo approved estimates 核准预算
?& ^l8gE approved estimates of expenditure 核准开支预算
IN*Z__l8j` approved overseas insurer 核准海外保险人
Du 4?n8 o approved overseas trust company 核准海外信托公司
* Y>'v% approved pooled investment fund 核准汇集投资基金
ViONG]F approved provident fund scheme 认可公积金计划
;yoq/ approved provision 核准拨款
r2`?Ta approved redeemable share 核准可赎回股份
|EU08b]P29 approved regional stock 认可地区性证券
wC@ U/? approved retirement scheme 认可退休金计划
aa3Y tNpP approved subordinated loan 核准附属贷款
7En~~J3 arbitrage 套戥；套汇；套利
qo ![ #s arbitrageur 套戥者；套汇者
Fd0FG A&L arbitrary amount 临时款项
,FPgs0rrS arrangement 措施；安排；协定
cW>`Z:6{K arrears 欠款
:9>n Y arrears of pay 欠付薪酬
p`C5jfI arrears of revenue 逾期未收税款；逾期未收的帐项
05DtU!3O articles of association 组织章程；组织细则；组织章程细则
7P(:!ce4- Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
1O{67Pf ascertainment of profit 确定利润
RT 9|E80 "Asia Clear" “亚洲结算系统”
1 6{;24 Asia Commercial Bank Ltd. 亚洲商业银行有限公司
c 9K\K~bk Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
@XJv9aq Asian Development Fund [ADF] 亚洲发展基金
3c"{Wu-} Asian dollar bond 亚洲美元债券
v8=MO:>{R Asian dollar market 亚洲美元市场
E$baQU hKS Asian dollar rate 亚洲美元利率
uu #+| ZD Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
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W [-? Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
RR9s%>^ asked price 沽盘；喊价；索价；卖方报价
oOvbel`; assessable income 应评税入息
\8H"l cj: assessable loss 应评税亏损
oOw"k*,h:S assessable profit 应评税利润
Cq'r
'cBZ assessable value 应评税值
lTNkm Q assessed profit 估定利润
-UE-v assessed value 经评估价值
c73ZEd+j assessment 评税；评定；估价；评税单
AS39 8L assessment number 评税编号；估价编号
#6 nA^K} assessment of additional tax 补加税评税
IEj`:]d assessment of performance 业绩评估；实绩评价
Z r*ytbt Assessor 评税主任
F L} 8h/ asset price bubbles 资产价格泡沫
@bE?WXY asset-backed securities 具资产保证的证券
H$HhB8z3 assets accretion 资产增值
!ym5' h assets and liabilities 资产与负债
Z!6G (zz:> assets betterment statement 资产递增表；资产改进表
~Y$1OA8 assets lending 实物放款；有抵押贷款
Il[WXt<S assets of the company passing on the death 死者去世时转移的公司资产
$NSYQF%aO assets pledged as security for liabilities 用作负债抵押的资产
O5"80z38[ assets portfolio 资产投资组合
VzNH% assets price 资产价格
hy rJu{p assets quality 资产质素
pwQ."2x assets realization 资产变现
v?t+%|dzA assets refinancing arrangement 资产再集资安排
0J B"@U&- assets securitization 资产证券化
vOU -bF% u assets situated outside Hong Kong 在香港以外地方的资产
ekXHfA!i% assets stripping 削减资产；拆卖资产
:2+ :(^l assets value 资产值
owB) + assignee 承让人
_t7A'`Dh] assignment 转让；转让书；转让契
g. qp _O assignment of interest 权益转让
hHQt4 r'd assignment of letters patent and trade mark 专利证书及商标转让
#=c%:{O{4R assignment of property 物业转让；物业转让书
\qP rY. - assignment right 转让权
\(s ";@ assignor 转让人
3Hr %G4 associate 有联系的人；有关连人士；相联者；合伙人；联系人
Ib C)F> Dq Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
e 78 } associate member 附属会员
6I< `N associated body corporate 相联法人团体
^ +G> N associated company 相联公司；联属公司
ud1E@4;qf associated corporation 相联法团
?6gI8K6X Association of Chartered Certified Accountants [ACCA] [United Kingdom]
QS_xOQ ' 公认会计师公会〔英国〕
0o`o'Z V=c Association of Futures Exchange Brokers 香港期货经纪协会
/6fs h7 \ Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
h&P[9:LH association of underwriters 承保人组织
N~_gT
Jr~P assumption of control 接管
:8FH{sqR assurance 担保；保险；转易；转易书
z%z$'m assurance of interest 权益的转易
+xa2e?A%L at 19XX price 按一九ＸＸ年价格计算
v}U;@3W8U at a discount 按赔价计算；按贴水价格计算；打折扣
B("kE` at a premium 按溢价计算；按升水价格计算
_;9)^ })$ at call 通知付款；按通知
~drNlt9jf at constant market price 按固定市价计算
W3#L!&z_wK at constant price 按固定价格计算
5Dd;?T> at cost 按成本计算
j
yE+?4w; at current market price 按当时市价计算；按现时市价计算
.)Q'j94Q at current price 按当时价格计算；按现时价格计算
f3O'lc 3 at factor cost 按要素成本计算；按生产要素成本计算
psBBiHB[L at money-of-the-day price 按付款当日价格计算
~EymD * at or better 按指定或较佳价位〔买卖指令〕
=6h f'lP at par 按面值计算；平价
/$KW$NH4 z at sight 见票即付
pbNVj~#6 at the close 按收市盘
2P*O^-zRp at the opening 按开市盘
}#1g; attestation 见证；见证条款
i@6 kI C at-the-money option 平价期权
uQ}kq7gd attorney 受权人；受托代表人
!{+(oDN attornment 新拥有人承认书
&^"m6 attributable profit 可归属利润
5 X rn] attributable share value 可归属股份价值
DuaOi1Gw Auckland Stock Exchange 奥克兰证券交易所
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(b auction 拍卖
BC3I{Y | auctioneer 拍卖商
d*(1t\ audit 审计；核数
00ho*p!E' Audit Commission 审计署
@W8RAS~ Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
u<[Y6m 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〕
l%fl=i~oN audit review 帐目审查
;iWCV& >w Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
W NCd k$ audited account 审计帐目；经审计的帐目
L=>N#QR7 audited annual account 经审计的周年帐目
*Co+UJ j T audited balance sheet 经审计的资产负债表
-c. a7 auditor 核数师；核数主任；审计师
W/+0gh7`,( auditor's certificate 核数师证明书；审计师证明书
}5|uA/B auditor's report 核数师报告；审计师报告
q>?oV(sF Aussie bond 澳元债券
:'03*A_[ austerity budget 紧缩预算
cVU[>gkg_ Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
d+kIof, Australia All Ordinaries Index 澳洲所有普通股票指数
is,_r(S Australian Dollar [AUD] 澳元
vU _#(jZ Australian Options Market 澳大利亚期权市场
b=sc2 )3? Australian Securities Commission 澳洲证券事务监察委员会
.Q7z<Q Australian Society of Certified Practising Accountants 澳洲执业会计师公会
>:.Bn 8- Australian Stock Exchange 澳大利亚证券交易所
3s +D
x$Ud Austrian Schilling [ATS] 奥地利先令
Z+4J4Ka^!( authentication 认证；鉴证
d]<tFx>CQW authority to purchase 委托购买证；委购书
p ^Ruf?> authorization 认可；核准；授权；授权书
)Fbkt(1 authorization by direction 指示授权
!.!Ervi!N authorization by instruction 指令授权
-7u4f y{T authorization by warrant 令状授权
-Rmz`yOq} authorization of unit trust 单位信托的认可
MCvjdc3: authorized agent 指定代理人
3>Yec6Hs authorized capital 法定资本
!,] _tw>R authorized clerk 出市员
tkA '_dcIC authorized dealer 认可交易商
crU XpD authorized financial institution 认可财务机构
dS-l2 $n authorized fund 认可基金
2Tp.S3 authorized fund house 获授权的基金公司；认可基金公司
~<aCn-h0 authorized institution 认可机构
a`}HFHm\2, authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
m]85F^R0 authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
aX~7Nsl R authorized insurer 获授权保险人；获认可承保人
Vki3D'.7N authorized investment 特准投资项目
UGIyNMY authorized person 获授权人
J::dY ~@ authorized representative 获授权代表
{ Uh/ ~zu authorized share capital 法定股本
;Q ]bV52 automated quotation system 自动报价系统
yzYPT}t Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
w%kx Y5q 自动交易系统〔香港期货交易所有限公司〕
&N,c:dNe automatic adjustment mechanism 自动调整机制
,+f '%)s_x automatic adjustment system 自动调整系统
KV Mm<]Z Automatic Clearing House 自动票据交换所
m }k rG automatic exchange rates accumulation system 自动化汇率累集系统
Rh%x5RFFc Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
P*_Q 8I )Y automatic teller machine [ATM] 自动柜员机
/.vB /{2 autopay 自动转帐
N[Fz6,ZG _ available assets 可用资产
3ILEc:<0J available fiscal reserve 现存财政储备
ZT!DTb
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l = #uy Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
x.!%'{+ { average 平均；平均数；海损
~qRP.bV%f average basic salary 平均基本薪金
#=h~Lr'UH average consumer expenditure 平均消费开支；一般消费开支
J?V8uEly average cost 平均成本
k#U? Xs> average cost of land production 增辟土地平均成本
m)&2zV/Q average daily turnover 平均每日成交额
wj5{f5 RWV average daily wage rate 平均每日工资率
S?&ntUah average expenditure pattern 平均开支模式
%1S;y average growth rate 平均增长率
(2 X`imJ average net fixed assets 固定资产平均净值
,?728 pfw average of relatives 相对价格平均数
iCx}v[;Ol average price 平均价格
AFy f7^^k average propensity to consume 平均消费倾向；一般消费倾向
VCtj8hKD r average propensity to save 平均储蓄倾向；一般储蓄倾向
HI55):Eb average rate 平均率
EP*"=_ average revenue 平均收入；平均收益
7D<M\l8G average stock 平均库存；平均存货
5G|(od3 average yearly rent 平均年租
4~D oqT avoidance of double taxation 避免双重课税
N|wI=To avoidance of tax 避税
