A:
[%z~0\lu8 A share Ａ股；甲类股份
+7d%)t abatement of tax 减税；减扣免税额
zziuj s: ABN AMRO Bank N.V. 荷兰银行
j$Gb> Ex> above-the-line expenditure 线上项目支出；经常预算支出
}.MJVB3 above-the-line receipt 线上项目收入；经常预算收入
uu]<R@!J ABSA Asia Limited 南非联合亚洲有限公司
(fb&5=Wzw absolute change 绝对数值变更
{i`BDOaL absolute expenditure 实际开支
'mG[#M/Y absolute guideline figure 绝对准则数字
d ; V absolute interest 绝对权益
om9fg66 absolute order of discharge 绝对破产解除令
-=5 z&)
X absolute profit margin 绝对利润幅度
vvFXdHP absolute value 实值；绝对值
Ah) _mxK absolutely vested interest 绝对既得权益
= w_y<V4 absorbed cost 已吸收成本；已分摊成本
q-X)tH_+w@ absorption 吸收；分摊；合并
:C_\.pA absorption rate 吸收率；摊配率；分摊率
O0';j!?X ACB Finance Limited 亚洲商业财务有限公司
*A;~~ SQ acceptable form of reciprocity 合理的互惠条件
Y)g<> }F acceptable rate 适当利率；适当汇率
pZ%/;sxYa acceptance agreement 承兑协议
fQ 'P2$ acceptance for honour 参加承兑
vw>O;u.]B acceptor 承兑人；接受人；受票人
OGrp {s acceptor for honour 参加承兑人
uXNJ{]o accident insurance 意外保险
3zGxe- Accident Insurance Association of Hong Kong 香港意外保险公会
Tg )Fr) accident insurance scheme 意外保险计划
# ]&=]K1V accident year basis 意外年度基准
>}43MxU? accommodation 通融；贷款
FsTE.PT accommodation bill 通融票据；空头票据
$ZH$x3; accommodation party 汇票代发人
?&pjP,a account balance 帐户余额；帐户结余
k 2_ " account book 帐簿
HBV~`0O$ account collected in advance 预收款项
B/c_ pRl; account current book 往来帐簿
}< 9*eAn` account of after-acquired property 事后取得的财产报告
n!~{4
uUW account of defaulter 拖欠帐目
n$F&gx'^ account payable 应付帐款
|j#x}8 [( account payee only [A/C payee only] 只可转帐；存入收款人帐户
1 n Ib/nY account receivable 应收帐款
,3!l'|0jJ account receivable report 应收帐款报表
''s]6Jjw account statement 结单；帐单；会计财务报表
,H'O`oV!1E account title 帐户名称；会计科目
.3Jggp accountant's report 会计师报告
c{ +Y $ Accountant's Report Rules 会计师报告规则
{UT^p IP\ accounting and auditing procedure 会计与审计程序；会计与核数程序
mrS:|| ,_ Accounting Arrangements 《会计安排》
V+W,# 5 accounting basis 会计基础
JLp.bxx accounting by Official Receiver 破产管理署署长呈交的帐目
^
RU"v> Accounting Circular 《会计通告》
L*6Tz'Qp accounting class 会计类别
EXK~Zf|&Z accounting date 记帐日期；会计结算日期
3&/5!zOg) accounting for money 款项核算
N^Xb_jg;J Accounting Officer 会计主任
&$ia#j{l accounting period 会计报告期；会计期
LBk1Qw}- accounting policy 会计政策；会计方针
J'sVT{@GS accounting practice 会计惯例
!E'jd72O accounting principle 会计准则
\Se>u4~L accounting record 会计记录
MW &iNioX accounting report 会计报告
Ia*eb %HG Accounting Services Branch [Treasury] 会计事务部〔库务署〕
C%85Aq* 4 Accounting Society of China 中国会计学会
t
\kI( G accounting statement 会计报表
(x2I*<7 P accounting system 会计制度；会计系统
m/5:-xL31 accounting transaction 会计事项；帐务交易
%u-l6<w# R accounting treatment 会计处理
?_3K]i1IS accounting year 会计年度
cxFfAk\,en accretion 增值；添加
3ybEQp9 accrual 应计项目；应累算数目
I
$ !Y accrual basis 应计制；权责发生制
2_6x2I a4 accrual basis accounting 应计制会计；权责发生制会计
.h-:) e* accrue 应累算；应计
Edj}\e*-J accrued benefit 应累算利益
sa36 =:5x- accrued charges 应计费用
eNY$N_P accrued cumulative preference share dividend 应累算的累积优先股股息
A_6b 4T accrued expenses 应累算费用
D:sQHJ. y accrued interest payable 应付利息；应计未付利息
6 :K~w<mMJ accrued interest receivable 应收利息；应计未收利息
kep.+t[ accrued right 累算权益
|d?0ZA:z accruing profit 应累算的利润
7 _)'Re# accumulated fiscal reserve 累积财政储备
s
de|t accumulated profit 累积利润；滚存溢利
'oBT*aL accumulated reserve 累积储备
a]|P rjPI accumulation of surplus income 累积收益盈余
!U>711$ acquired assets 既得资产
WUkx v* acquisition 收购；购置；取得
J~9l+? acquisition cost 购置成本
0&E{ [~Pv acquisition expenses 购置费用
J'`,];su acquisition of 100% interest 收购全部股权
\74 + cN acquisition of control 取得控制权
' \Z54$ acquisition of fixed assets 购置固定资产
>_X Rh acquisition of shell “买壳”
Z.Z+cFi acquisition price 收购价
k)o D act of God 天灾
*[t@j*al acting partner 执事合伙人
"l6 v[yv active market 买卖活跃的市场；交投畅旺的市场；旺市
B@D3aOvO active partner 积极参与的合伙人
48nZ
H=(Eh active trading 交投活跃
N1`/~Gi actual circulation 实际流通
Wg9q _Ql actual cost 实际成本
w0(A7 L:L actual expenditure 实际开支；实际支出
(Vnv"= ( actual income 实际入息；实际收入；实际收益
?N oG. actual market 现货市场
[ GJ_]w^}j actual price 现货价；实际价格
PB*m D7" actual profit 实际利润
,E2Tw-% actual quotation 实盘；实际价位；实际报价
gf7%vyMo$ actual year basis 按实际年度计算
9#L0Q%, * actuals 实货
$e1==@
R actuarial investigation 精算调查
{{w5F2b((% actuarial principle 精算原则
cl:h 'aG actuarial report 精算师报告
c L}} ^ Actuarial Society of Hong Kong 香港精算学会
|{]W (/ actuarial valuation 精算师估值
0+p
<Jc! actuary 精算师
PRcW}"m]Qg ad referendum agreement 暂定协议；有待覆核的协定
'M+iw:R__ ad valorem duty 从价税；按值征税
-}Vnr\f ad valorem duty system 从价税制
+ pTc2z ad valorem fee 从价费
#e:cB' f ad valorem tariff 从价关税
tJ`tXO additional allowance 额外免税额
S) ZcH additional amount for unexpired risk 未过期风险的额外款额
ZT;$aNy additional assessable profit 补加应评税利润
3.>M=K~09 additional assessment 补加评税
LPO:K a additional commitment 额外承担
y5 gTd_- additional commitment vote 额外承担拨款
_dCdyf additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
Tl>D=Vnhh additional dependent parent allowance 供养父母额外免税额
5nC#<EE additional provision 额外拨款
r&6X|2@ additional stamp duty 附加印花税
%X)w$}WH additional tax 补加税罚款；补加税款
"@uKe8r|y Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
D>neY9 adjudged bankrupt 被裁定破产
W
u?A} fH adjudicated bankrupt 裁定破产人
m X2i^.zH adjudication fee 裁定费；评定印花税额手续费；评估契据费
tP/0_^m adjudication of bankruptcy 裁定破产；宣告破产
9n\:grW adjudication of insolvency 裁定无力偿还债务
fg"]4&` j- adjusted actual 经调整的实数；调整后的实数
} o^VEJc`O adjusted current assets 经调整的流动资产；调整后的流动资产
,=!_7'm adjusted figure 经调整的数字；调整后的数额
5eS0
B{,c adjusted liabilities 经调整的负债；调整后的负债
;$=kfj9 :7 adjusted loss 经调整的亏损；调整后的亏损
eQK}J]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
S~L;oX?(! adjusted profit 经调整的利润；调整后的利润
]34 fG3D| adjusted surplus 经调整的盈余额；调整后的盈余额
C]/]ot0%t adjusted value 经调整的价值；调整后的价值
ppL*#/jYt adjustment 调整；修订；理算〔保险〕
c:? tn adjustment centre 调剂中心
EyU 5r$G adjustment lag 调整过程的时间差距；调整时差
. tRp adjustment mechanism 调整机制
B<^yT@Wc adjustment of loss 亏损调整
i{T mn adjustment process 调整过程；调整程序
%0-fn' adjustment range 调整幅度
'F-; uN administered exchange rate 受管制汇率
7ns n8WN[ Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
~O|g~H5; administration expenses 行政费用
.AHf]X0 administration fee 手续费；行政费
/?(\6Z_A administration in bankruptcy 破产管理
U1oZ\Mh administration order 遗产管理令
lk/T| 0]) administrator 管理人；遗产管理人
(}! xO?NA( administrator of the estate 遗产管理人
S=f:-?N| admission of debt 债项承认书
`LroH>_ admission of proof 接纳债权证明
8/i];/,v*M advance 放贷款项；垫付款项；预支款项；预付款项
%X|fp{C advance account 暂支帐目；预付款帐户
10gh4,z[ advance compensation 预付补偿金
1:Sq?=& advance from shareholder 股东垫款
ICvl;Q advance pending reimbursement 预支以待日后付还
/w|!SZ B advanced economy 先进经济体系
/- Fv C^Fj advancement 预付；预付财产
0eMO`8u[A advances warrant 垫款令
W {@,DQ advancing 贷出
.<fn+] adverse balance 逆差
S1vUP5cZ adverse exchange 逆汇
-!bfxbP advertisement addressed to shareholders 在报章刊登的致股东通告
x^sSAI( advice for collection 托收通知书
Cf~ vT" advice of drawing 提款通知书；汇票通知书
.
.5s 2 advice of payment 付款通知
]cmq Advisory Committee [Securities and Futures Commission]
2%{(BT6 谘询委员会〔证券及期货事务监察委员会〕
gRsV -qS Advisory Committee on Diversification 经济多元化谘询委员会
+hZ {/ affidavit 誓章；遗产申报誓章
Ia@!Nr2 affidavit of no receipt 述明无收款的誓章
4{v ?<x8 affiliate 联号；联营公司；附属公司
|XrGf2P9u affiliated company 附属公司；联号；联营公司
Jn\@wF9xd affirmation [estate duty] 非宗教式宣誓〔遗产税〕
/z)H7s+ affordability 负担能力
evQk,;pIm African Development Bank [AfDB] 非洲开发银行
8MZ:= after-acquired property 事后取得的财产
d Eu\ }y| after-hours dealing 市后交易
QJH(( after-tax profit 税后盈利；税后利润；税后溢利
C#l9MxZE agency agreement 代理协议
#;(Q \ agency expenses 代理机构的开支
F?c :
).g agency fee 代理费
V\m51H1mqo Agency Law 《代理法》
I9ZJ"29 agent 代理人；承销人
hpBn_ agent of company 公司代理人
vEZ d;40y agent's fee 代理人费；经纪费
(?vKe 5 aggregate 总计；总数；总体数字
O<\h_ aggregate amount 总款额；总额
qDK\MQ! aggregate assets and liabilities 总体资产与负债
IxU#x* aggregate at constant price 按固定价格计算的总体数字
k:yrh:Jh B aggregate demand 总需求
CubBD+h l* aggregate gross position 总持仓量
4 yDWVd; aggregate limit 总限额
6DxT(VU} aggregate of salaries tax 合计薪俸税
dXMO{*MF{H aggregate performance 总体表现；总体业绩
+'`I] K> aggregate supply 总体供应
;kLp}CqV aggregate surplus 总盈余
/I@`B2 aggregate total 整体总额
V }wh aggregate value 总值；合计价值
~E3"s aggregated basis 合计基准
oFDJwOJ'Bj aggregated net chargeable income 合计应课税入息实额
_h1:{hF aggregation 合并计算；合计；总和
cHw-; aggregation of incomes of husband and wife 夫妇入息合并计算
BnPL>11Y aggregation of property 财产的总和
7 : .bqRu agio 差价；贴水
ZK?:w^Z 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》
b l]Y Px8 Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
MngfXm 《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》
W:y'a3~ Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
_>/OqYR_jQ 《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》
&?0hj@kd~ Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
1vL$k[^&d 《香港政府和大韩民国政府关于相互促进和保护投资协定》
x-Fl|kwX.5 agreement for a settlement 授产协议
jx-8%dxtZ agreement for assignment 转让协议
v>' mW agreement for sale 售卖协议；买卖协议
- * _"ZgE agreement for sale and purchase 买卖协议
e*/ya 8p? agreement for the payment of interest 支付利息协议
:qxd
s> Xm agreement for the repayment of money 还款协议
InfUH8./t agreement of reinsurance 再保险协议
<^YZ#3~1T Agricultural Bank of China 中国农业银行
F^}n7h= qk air passenger departure tax 飞机乘客离境税
gt:O t0\7 Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
nk+*M9r|I airport tax 机场税
I.L8A|nZ alcohol duty 酒精税
L}.V`v{zc alienation 让与；让渡；转让
]qNPOnlp alimony 生活费；赡养费
!Z`xwk"! All Ordinaries Index [AOI] 所有普通股指数
7).zed^ all risks 全险；综合险
gA~faje All Sales Record for Stock Market 《股票市场成交报告》
d){A l(/ Allied Capital Resources Limited 新联财务有限公司
zP;1mN all-items index [Consumer Price Index] 总指数〔消费物价指数〕
T7!=KE_z allocation letter 拨款信件
]J6+nA6)
allocation of fund 分配款项；预留款项
"Qxn}$6- allocation of profit 利润分配；溢利分配
G)wIxm$?0 allocation warrant 拨款令
m[ !AOln) allotment 分配；配股
||vQW\g allotment notice 股份配售通知；配股通知
6P:H` allotment of shares 股份分配
*|Fl&`2 allowable 可获宽免；免税的
k . CHMl] allowable business loss 可扣除的营业亏损
Y'S9
allowable expenses 可扣税的支出
!kg)8 4C[ allowance 免税额；津贴；备抵；准备金
>`'>,n | allowance for debts 债项的免税额
Nurbi oFL allowance for depreciation by wear and tear 耗损折旧免税额
4uU R2J allowance for funeral expenses 殡殓费的免税额
_ Oe|ZQ allowance for inflation 为通货膨胀而预留的款项；通胀准备金
,9;d"ce allowance for repairs and outgoings 修葺及支出方面的免税额
e{x|d?)8 allowance to debtor 给债务人的津贴
DLrG-C3 3 alteration of capital 资本更改
8!AMRE alternate trustee 候补受托人
Pf]O'G&F amalgamation 合并
AFcA5: ja ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
dLek4q
`l ambit of charges 征税范围；收费范围
YErn50L amended valuation 经修订的估值
n! (g<" American Commodities Exchange 美国商品交易所
y|+ltA K American Express Bank Limited 美国运通银行
<.<Q .z American Stock Exchange 美国证券交易所
Eh)VU_D amortization 摊销
SEXLi8;/ amount due from banks 存放银行同业的款项
'k9hzk(* amount due from banks abroad 存放海外银行同业的款项
Z0 e+CEzq amount due from holding companies 控股公司欠款
5}4MXI4 amount due from local banks 存放本港银行同业的款项
3*gWcPGe amount due to banks 银行同业的存款
q[3b i!Q amount due to banks abroad 海外银行同业的存款
Q nqU!6k@ amount due to holding companies 控股公司存款
OQh 36BM amount due to local banks 本港银行同业的存款
r} ~ l( amount due to outport banks 外埠银行同业的存款
]&ptld; amount for note issue 发行纸币的款额
# :68}f"$ amount of bond 担保契据的款额
EN%Xs578 amount of consideration 代价款额
dM wVgc: amount of contribution 供款数额
qpl "j- amount of indebtedness 负债款额
+Hb6j02 # amount of principal of the loan 贷款本金额
lC1X9Op amount of rates chargeable 应征差饷数额
j1>77C3 amount of share capital 股本额
'}5}wCLA amount of sums assured 承保款额
2/B Flb amount of variation 变动幅度
lm &C!{K amount of vote 拨款数额
EVj48 amount payable 应付款额
'eo2a&S2D amount receivable 应收款额
k-
sbZL Amsterdam Stock Exchange 阿姆斯特丹证券交易所
b@f. Kd7I analysis 分析
+WwQ!vWWd ancillary risk 附属风险
"7 )F";_(^ annual account 周年帐目；周年帐目报表；年度决算；年结
y( MF_'l annual accounting date 年结日期
I01On>"@7 annual allowance 每年免税额；年积金；年度津贴；年津
l{Hi5x' H annual balance 年度余额
,oP-:q!PC annual disposable income 每年可动用收入
;:9 x.IkxC annual estimates 周年预算
@ z# k~ annual fee 年费
_uHyE }d annual general meeting 周年大会
Q$,8yTM annual growth rate 年增率；每年增长率
y::;e#. annual long-term supplement 长期个案每年补助金
%4L|# ^7: annual pensionable emolument 可供计算退休金的年薪
eS@RA2
annual report 年报
HXdPKS4q Annual Report on the Consumer Price Index 《消费物价指数年报》
u(ZS sftat annual return 周年报表；周年申报表；每年报税表格
-"a+<(Y Annual Return Rules 《周年报表规则》
XE$eHx3; annual review of consumer prices 每年消费物价回顾
nfDPM\FFD annual roll-forward basis 逐年延展方式
I/WnF"yP annual salary 年薪
!gf&l ^) annual statement 年度报表；年度决算表
59 ^@K"J 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
2z[Pw0# V annuitant 年金受益人
%k$C annuity 年金
# zy,x annuity contract 年金合约
+Kq> r|; annuity on human life 人寿年金
u khI#:[ antecedent debt 先前的债项
j9u-C/Q\r ante-dated cheque 倒填日期支票
~+l C %R anticipated expenditure 预期开支
y l'~H;su anticipated net profit 预期纯利
!)9zH anticipated revenue 预期收入
Uero!+_ anti-inflation measure 反通货膨胀措施
N'`*#UI+ anti-inflationary stance 反通货膨胀立场
@ ~sp:l apparent deficit 表面赤字
I$ mOy{/# apparent financial solvency 表面偿债能力
iqoP D4A apparent partner 表面合伙人
OC>" + application for personal assessment 个人入息课税申请书
e2*^;& |% application of fund 资金应用
g(5s{njL application to release as liquidator and to destruct the books of accounts and documents
;%j t;Xv9 申请免除清盘人职务及毁灭帐簿与文件
. t3@86xTJ appointed actuary 委任精算师
D!m hR? t appointed auditor 委任核数师；委任审计师
nlmkkTHF8 appointed trustee 委任的受托人
T] v D ,I+ appointer 委任人
*Cb(4h - apportioned pro rata 按比例分摊
./g0T{& apportionment 分配；分摊
-%N (X8 Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
^2??]R&Q
apportionment formula 分摊方程式
1Xs! ew)> apportionment of estate duty 遗产税的分摊
8% |x) appraisal 估价；评估
r=w%"3vb^ appreciable growth 可观增长
1_p'0lFe appreciable impact 显着影响
isd[l-wAmf appreciable increase 可观增长
Z0'3.D,l appreciation 增值；升值
qe$K6A %Yd appreciation against other currencies 相对其他货币升值
pj )I4 C) appreciation of the exchange value of Hong Kong dollar 港元汇值上升
SA&wW\Ym] appreciation tax 增值税
'RA[_Z appropriation 拨款；拨用；拨付
ld?M ,Qd appropriation account 拨款帐目
;I7Z*'5! Appropriation Bill 拨款法案
?eO|s5r appropriation-in-aid system 补助拨款办法
14&EdTG. approved assets 核准资产
1=D!C lcb approved basket stock 认可一篮子证券
M)xK+f2_[ approved budget 核准预算
<7&b|f$CL approved charitable donation 认可慈善捐款
Qpc{7#bp approved charitable institution 认可慈善机构
W#wM PsB approved currency 核准货币；认可货币
CeJ|z {F\ approved estimates 核准预算
0I _;?i approved estimates of expenditure 核准开支预算
fU}w81oe approved overseas insurer 核准海外保险人
"L)pH@) approved overseas trust company 核准海外信托公司
4J_%quxO approved pooled investment fund 核准汇集投资基金
B';Ob approved provident fund scheme 认可公积金计划
J91`wA&r approved provision 核准拨款
1,QRfckks approved redeemable share 核准可赎回股份
f
LW>-O73 approved regional stock 认可地区性证券
4(&'V+o approved retirement scheme 认可退休金计划
qa~[fORO[ approved subordinated loan 核准附属贷款
yS43>UK_W+ arbitrage 套戥；套汇；套利
xki"' arbitrageur 套戥者；套汇者
'SieZIm) arbitrary amount 临时款项
L$xRn/\ arrangement 措施；安排；协定
ayD\b6Z2. arrears 欠款
^ \?9 W arrears of pay 欠付薪酬
`R> O5Rv arrears of revenue 逾期未收税款；逾期未收的帐项
U)!AH^{32 articles of association 组织章程；组织细则；组织章程细则
W% [5~N Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
ts]7 + 6V ascertainment of profit 确定利润
t>fB@xHBB "Asia Clear" “亚洲结算系统”
w}0Q y Asia Commercial Bank Ltd. 亚洲商业银行有限公司
(Gn[T1p? Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
w(j9[ Asian Development Fund [ADF] 亚洲发展基金
O2G+
' Asian dollar bond 亚洲美元债券
JdHc'WtS!| Asian dollar market 亚洲美元市场
^sKXn:) Asian dollar rate 亚洲美元利率
ASvP r*q/ Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
#+;=ijyF Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
07|NPS asked price 沽盘；喊价；索价；卖方报价
7N"Bbl assessable income 应评税入息
WI6E3,ejB1 assessable loss 应评税亏损
h 3&:"*A2 assessable profit 应评税利润
DR /) hAE assessable value 应评税值
4L e5Ms/ assessed profit 估定利润
+ j oE assessed value 经评估价值
A 5 X+Z assessment 评税；评定；估价；评税单
pJz8e&wyLM assessment number 评税编号；估价编号
ry
?2 o! assessment of additional tax 补加税评税
)US/ bC!M$ assessment of performance 业绩评估；实绩评价
-G;1U Assessor 评税主任
l 5[xJH asset price bubbles 资产价格泡沫
=T)2wc XBB asset-backed securities 具资产保证的证券
WDdi}i>2 assets accretion 资产增值
0UJ`<Bfd assets and liabilities 资产与负债
0EOX@;} assets betterment statement 资产递增表；资产改进表
_6!/}Fm assets lending 实物放款；有抵押贷款
(;&?B.<\: assets of the company passing on the death 死者去世时转移的公司资产
>!1 f` assets pledged as security for liabilities 用作负债抵押的资产
0JNOFX assets portfolio 资产投资组合
jtv Q<4 assets price 资产价格
iyYY)roB assets quality 资产质素
j/D)UWkR assets realization 资产变现
DA$Q- assets refinancing arrangement 资产再集资安排
aT#{t {gkA assets securitization 资产证券化
rx> Tc#g assets situated outside Hong Kong 在香港以外地方的资产
Oq,.Kz assets stripping 削减资产；拆卖资产
$`{q[ { assets value 资产值
<IyLLQ+v assignee 承让人
ok s=|'& assignment 转让；转让书；转让契
"g%:#'5 assignment of interest 权益转让
V6MT > T assignment of letters patent and trade mark 专利证书及商标转让
m5w9l"U]H assignment of property 物业转让；物业转让书
{(}w4.! assignment right 转让权
u)`|q_y+8 assignor 转让人
g[au-.: associate 有联系的人；有关连人士；相联者；合伙人；联系人
: .o=F `W Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
f WjS) associate member 附属会员
8EG8!,\I associated body corporate 相联法人团体
ckN(`W,xp associated company 相联公司；联属公司
NzAtdcwR associated corporation 相联法团
o+-Ge
J Association of Chartered Certified Accountants [ACCA] [United Kingdom]
u45h{i-e 公认会计师公会〔英国〕
W(a'^
#xe Association of Futures Exchange Brokers 香港期货经纪协会
[gkRXP[DGs Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
V\K
m% vP association of underwriters 承保人组织
$^=jPk]+ assumption of control 接管
9Ir~X|}\iL assurance 担保；保险；转易；转易书
_jrA?pY assurance of interest 权益的转易
KPjqw{gR_R at 19XX price 按一九ＸＸ年价格计算
df4^C->: at a discount 按赔价计算；按贴水价格计算；打折扣
ys[i`~$ at a premium 按溢价计算；按升水价格计算
jaO#> <f at call 通知付款；按通知
"UoCT7X at constant market price 按固定市价计算
r, .95@ at constant price 按固定价格计算
a&s"# j at cost 按成本计算
:*P_ __S= at current market price 按当时市价计算；按现时市价计算
V Iz{}_~'s at current price 按当时价格计算；按现时价格计算
e,#+Xx0M at factor cost 按要素成本计算；按生产要素成本计算
[wy3Ld at money-of-the-day price 按付款当日价格计算
( #-=y~% at or better 按指定或较佳价位〔买卖指令〕
O5 TK&j at par 按面值计算；平价
4-M6C 5#. at sight 见票即付
oX 2DFgz at the close 按收市盘
ZU| V+yT at the opening 按开市盘
p21=$?k!; attestation 见证；见证条款
N}+B :l]Qy at-the-money option 平价期权
tLXn?aNY attorney 受权人；受托代表人
Xw*%3' attornment 新拥有人承认书
EAC(^+15K attributable profit 可归属利润
9Nag%o{*S> attributable share value 可归属股份价值
+2V%'{: Auckland Stock Exchange 奥克兰证券交易所
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$da auction 拍卖
@dE 3 auctioneer 拍卖商
!8
wid& audit 审计；核数
d EQReD Audit Commission 审计署
#"o6OEy$A# Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
c+E//X| 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〕
~b>n CP8q audit review 帐目审查
c69U 1 Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
(EOec5qXU audited account 审计帐目；经审计的帐目
m0BG 9~p| audited annual account 经审计的周年帐目
_cxm}*}\# audited balance sheet 经审计的资产负债表
U9@t?j_#X{ auditor 核数师；核数主任；审计师
Jm]]>K8.3V auditor's certificate 核数师证明书；审计师证明书
, `[Z`SUk` auditor's report 核数师报告；审计师报告
+ +T
"+p Aussie bond 澳元债券
EBj,pk5M austerity budget 紧缩预算
u:AfHZ Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
HC9vc,Fp Australia All Ordinaries Index 澳洲所有普通股票指数
EaM"=g Australian Dollar [AUD] 澳元
|iwM9oO% Australian Options Market 澳大利亚期权市场
X a{~a3W y Australian Securities Commission 澳洲证券事务监察委员会
ONr?.MJ6j Australian Society of Certified Practising Accountants 澳洲执业会计师公会
u
n?j Australian Stock Exchange 澳大利亚证券交易所
Q8;x9o@ p Austrian Schilling [ATS] 奥地利先令
nJ ldz; authentication 认证；鉴证
/@9-!cL authority to purchase 委托购买证；委购书
f H#F"^ A authorization 认可；核准；授权；授权书
-A~;MGY authorization by direction 指示授权
fB;&n authorization by instruction 指令授权
X \b}jo^96 authorization by warrant 令状授权
9D{u,Q V authorization of unit trust 单位信托的认可
dT0^- XSY authorized agent 指定代理人
~4MtD f authorized capital 法定资本
3i]"#wK authorized clerk 出市员
wE,=%? " authorized dealer 认可交易商
3JlC/v#0 authorized financial institution 认可财务机构
'WKu0Yi^' authorized fund 认可基金
ys&"r":I authorized fund house 获授权的基金公司；认可基金公司
%K&+~CJE authorized institution 认可机构
rt5oRf:wY authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
$?]@_= authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
=Q/w% 8G authorized insurer 获授权保险人；获认可承保人
&57qjA ,8< authorized investment 特准投资项目
'\ph`Run authorized person 获授权人
u4Y6B
]Q authorized representative 获授权代表
* ajFZI authorized share capital 法定股本
T!m42EvIvE automated quotation system 自动报价系统
FSW3 ' Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
k dK*MUB 自动交易系统〔香港期货交易所有限公司〕
;eS;AHZ automatic adjustment mechanism 自动调整机制
g2[ K< automatic adjustment system 自动调整系统
c0 !Te'? Automatic Clearing House 自动票据交换所
&q ," !:L] automatic exchange rates accumulation system 自动化汇率累集系统
S2koXg( Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
D u) B9s automatic teller machine [ATM] 自动柜员机
.K $p`WQ{ autopay 自动转帐
(A7T}znG available assets 可用资产
v;)BVv available fiscal reserve 现存财政储备
+G5'kYzJ available profit 可用利润
y-E 1]4?}) Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
r :fwr C average 平均；平均数；海损
_Ct}%-,4 average basic salary 平均基本薪金
N; rXl8 average consumer expenditure 平均消费开支；一般消费开支
y,'FTP9? average cost 平均成本
G[|3^O>P average cost of land production 增辟土地平均成本
,DE( 5iDS average daily turnover 平均每日成交额
!&@2 average daily wage rate 平均每日工资率
pWMiCX nW average expenditure pattern 平均开支模式
,3 G$` average growth rate 平均增长率
mcvDxjk,h average net fixed assets 固定资产平均净值
5|y ZEwq average of relatives 相对价格平均数
LTg?5GwD\j average price 平均价格
8lMZ average propensity to consume 平均消费倾向；一般消费倾向
lKf Mp1 average propensity to save 平均储蓄倾向；一般储蓄倾向
qv.[ k<~a> average rate 平均率
S/a/1 n$ U average revenue 平均收入；平均收益
\U==f &G?J average stock 平均库存；平均存货
^it4z gx@ average yearly rent 平均年租
V78Mq:7d avoidance of double taxation 避免双重课税
-sP9E|/:'3 avoidance of tax 避税
