A:
#d| .Bx H A share Ａ股；甲类股份
>nr1|2 abatement of tax 减税；减扣免税额
s#qq%
@ ABN AMRO Bank N.V. 荷兰银行
Vq<|DM3z< above-the-line expenditure 线上项目支出；经常预算支出
0q`'65 l x above-the-line receipt 线上项目收入；经常预算收入
2RE }l=h5 ABSA Asia Limited 南非联合亚洲有限公司
BAKfs/N absolute change 绝对数值变更
qx!IlO absolute expenditure 实际开支
&12aI |u^< absolute guideline figure 绝对准则数字
#K)HuT absolute interest 绝对权益
/5J!
s=" absolute order of discharge 绝对破产解除令
R
jAeN#,? absolute profit margin 绝对利润幅度
;TW@{re absolute value 实值；绝对值
,2kWj7H%7 absolutely vested interest 绝对既得权益
+ubO-A? absorbed cost 已吸收成本；已分摊成本
2G'G4 5Q absorption 吸收；分摊；合并
+>:X4A * absorption rate 吸收率；摊配率；分摊率
MPGQ4v i& ACB Finance Limited 亚洲商业财务有限公司
7 r r5$,Mv acceptable form of reciprocity 合理的互惠条件
^ul `b acceptable rate 适当利率；适当汇率
"= UP&= acceptance agreement 承兑协议
KY"~Ta` acceptance for honour 参加承兑
foJ|Q\Z,T acceptor 承兑人；接受人；受票人
#o^E1cI acceptor for honour 参加承兑人
;hZ( 20 accident insurance 意外保险
#Ta@A~ .L Accident Insurance Association of Hong Kong 香港意外保险公会
d+^4 ;Hv4 accident insurance scheme 意外保险计划
JTs.NY
<z accident year basis 意外年度基准
fi,=z accommodation 通融；贷款
94lmsE accommodation bill 通融票据；空头票据
49kY]z|"w accommodation party 汇票代发人
yNN2}\[. account balance 帐户余额；帐户结余
oNEU?+ account book 帐簿
]
2b@mX account collected in advance 预收款项
A!^,QRkRN account current book 往来帐簿
YInW)My.h account of after-acquired property 事后取得的财产报告
H[G EAQO account of defaulter 拖欠帐目
j`tUx#
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em W#ZX account payee only [A/C payee only] 只可转帐；存入收款人帐户
T LV) mCZ account receivable 应收帐款
T!*7G:\f" account receivable report 应收帐款报表
ev@1+7( account statement 结单；帐单；会计财务报表
rB7(&(n>^ account title 帐户名称；会计科目
'$U"RP^( accountant's report 会计师报告
<Jvr mm[ Accountant's Report Rules 会计师报告规则
O 42An$} accounting and auditing procedure 会计与审计程序；会计与核数程序
RI%l& Hm Accounting Arrangements 《会计安排》
SZ1C38bd,. accounting basis 会计基础
>i ~zG6H accounting by Official Receiver 破产管理署署长呈交的帐目
Y}WO`+Vf5 Accounting Circular 《会计通告》
^#Z(&/5f0 accounting class 会计类别
Em?skUnG, accounting date 记帐日期；会计结算日期
LvA IAknc accounting for money 款项核算
H R
V / A Accounting Officer 会计主任
>:Oo[ {) accounting period 会计报告期；会计期
gM= ~dBz accounting policy 会计政策；会计方针
M1g|m|H7 accounting practice 会计惯例
'"KK|] vJ accounting principle 会计准则
U{ _O=S u accounting record 会计记录
>H%8~ Oek accounting report 会计报告
#".{i+3E Accounting Services Branch [Treasury] 会计事务部〔库务署〕
qxrOfsh Accounting Society of China 中国会计学会
S_WY 91r accounting statement 会计报表
oC?b]tzj accounting system 会计制度；会计系统
#?,cYh+ accounting transaction 会计事项；帐务交易
yqYX<<!V accounting treatment 会计处理
RoiMvrJQP accounting year 会计年度
=kCpCpET accretion 增值；添加
9\n}!{@i accrual 应计项目；应累算数目
8uu:e<PL v accrual basis 应计制；权责发生制
>\i{,F=U7 accrual basis accounting 应计制会计；权责发生制会计
o^NQ]BdH8
accrue 应累算；应计
r ms&U)? accrued benefit 应累算利益
[AGm%o=) accrued charges 应计费用
Xgl>kJy<# accrued cumulative preference share dividend 应累算的累积优先股股息
ofi']J{R accrued expenses 应累算费用
g 0 8
`=g accrued interest payable 应付利息；应计未付利息
iy4JI,-W accrued interest receivable 应收利息；应计未收利息
(;M"'. C accrued right 累算权益
Vw#07P#A accruing profit 应累算的利润
WFdS#Xf V accumulated fiscal reserve 累积财政储备
\:#b9t{B- accumulated profit 累积利润；滚存溢利
8<G@s`* accumulated reserve 累积储备
'- ~86Q accumulation of surplus income 累积收益盈余
+pV3 .VMH0 acquired assets 既得资产
nDo|^{!L` acquisition 收购；购置；取得
<zUmcZ acquisition cost 购置成本
TRiB|b]8Q# acquisition expenses 购置费用
+GGj*sD acquisition of 100% interest 收购全部股权
\"*l:x-u acquisition of control 取得控制权
iVl"H@m/ acquisition of fixed assets 购置固定资产
kP6r=HH@ acquisition of shell “买壳”
9QYU
J acquisition price 收购价
$ OR>JnV act of God 天灾
f9 rToH acting partner 执事合伙人
ywdNwNJ active market 买卖活跃的市场；交投畅旺的市场；旺市
Y#m0/1- active partner 积极参与的合伙人
KOxD%bX _ active trading 交投活跃
OGVhb>LO1 actual circulation 实际流通
T]myhNk actual cost 实际成本
A< Na,EC actual expenditure 实际开支；实际支出
-O HG1"/ actual income 实际入息；实际收入；实际收益
/U`"|3 actual market 现货市场
,=ICSS~9l actual price 现货价；实际价格
Vz#cb5:g actual profit 实际利润
R'3i { 1 actual quotation 实盘；实际价位；实际报价
Twk zX| actual year basis 按实际年度计算
5_O.p3$tV actuals 实货
~9n@MPS^! actuarial investigation 精算调查
GphG/ C ( actuarial principle 精算原则
&sKYO<6K } actuarial report 精算师报告
4VooU [Ka( Actuarial Society of Hong Kong 香港精算学会
FD6|>G actuarial valuation 精算师估值
x=Ru@n K; actuary 精算师
(0][hdI~B ad referendum agreement 暂定协议；有待覆核的协定
oT_,k}L IX ad valorem duty 从价税；按值征税
OW.ckYt% ad valorem duty system 从价税制
"K@os< ad valorem fee 从价费
v
;9s ad valorem tariff 从价关税
W,<Vr2J[ additional allowance 额外免税额
m&x0,8 additional amount for unexpired risk 未过期风险的额外款额
2D!'7ZD additional assessable profit 补加应评税利润
5M(?_qj additional assessment 补加评税
FxUH ?%w additional commitment 额外承担
SAoqq additional commitment vote 额外承担拨款
^\CQWgY( additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
BBx"{~ additional dependent parent allowance 供养父母额外免税额
s 2$R2, additional provision 额外拨款
OO$<Wgh additional stamp duty 附加印花税
s810714 additional tax 补加税罚款；补加税款
*=
D$ Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
IKU - adjudged bankrupt 被裁定破产
dV5 $L
e#y adjudicated bankrupt 裁定破产人
/yOd]N;$ adjudication fee 裁定费；评定印花税额手续费；评估契据费
pUPb+:^R adjudication of bankruptcy 裁定破产；宣告破产
<ya3|ycnS adjudication of insolvency 裁定无力偿还债务
*7R3EUUk adjusted actual 经调整的实数；调整后的实数
aB Yhk|Ei adjusted current assets 经调整的流动资产；调整后的流动资产
!9!N s(vUM adjusted figure 经调整的数字；调整后的数额
ecF I"g adjusted liabilities 经调整的负债；调整后的负债
o0/ 03O adjusted loss 经调整的亏损；调整后的亏损
Q h *|mW 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
OUs2)H 61 adjusted profit 经调整的利润；调整后的利润
!At _^hSqz adjusted surplus 经调整的盈余额；调整后的盈余额
o#T,vu0s adjusted value 经调整的价值；调整后的价值
~/NA?E-c adjustment 调整；修订；理算〔保险〕
W$3p,VTMmB adjustment centre 调剂中心
?T^$,1 - adjustment lag 调整过程的时间差距；调整时差
1"'//0
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$v^F>*I1 adjustment of loss 亏损调整
D( _a Xy adjustment process 调整过程；调整程序
"qF&%&#r' adjustment range 调整幅度
^fx9R 5E$: administered exchange rate 受管制汇率
E`X+fJx Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
EfyF]cYL administration expenses 行政费用
dRu@5
:BP administration fee 手续费；行政费
NLdUe32A administration in bankruptcy 破产管理
>S~ #E,Tg administration order 遗产管理令
"#9WF} administrator 管理人；遗产管理人
W OwIJrP administrator of the estate 遗产管理人
lf Giw^ admission of debt 债项承认书
="u(o(j" admission of proof 接纳债权证明
uwIZzz
advance 放贷款项；垫付款项；预支款项；预付款项
Sd)D -S advance account 暂支帐目；预付款帐户
jeW0;Cz
J~ advance compensation 预付补偿金
fer'2(G?W advance from shareholder 股东垫款
]y(#]Tw\ advance pending reimbursement 预支以待日后付还
"16==tLFE advanced economy 先进经济体系
sz)3
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F;z FKvn advances warrant 垫款令
D~1nh%x_ advancing 贷出
;Y~;G7 adverse balance 逆差
2D-*Z=5^ adverse exchange 逆汇
0]WM:6 h advertisement addressed to shareholders 在报章刊登的致股东通告
R#r?<Ofw4 advice for collection 托收通知书
/,;9h x advice of drawing 提款通知书；汇票通知书
G,XF S8{% advice of payment 付款通知
1
t#Tp$ Advisory Committee [Securities and Futures Commission]
@^P=jXi< 谘询委员会〔证券及期货事务监察委员会〕
Z^h4%o-l{ Advisory Committee on Diversification 经济多元化谘询委员会
$zdJ\UX affidavit 誓章；遗产申报誓章
J>+Dv?Ni$ affidavit of no receipt 述明无收款的誓章
gy>2=d affiliate 联号；联营公司；附属公司
BBp
Hp affiliated company 附属公司；联号；联营公司
p< ![JeV affirmation [estate duty] 非宗教式宣誓〔遗产税〕
wRuJein# affordability 负担能力
vI+ PL(T@ African Development Bank [AfDB] 非洲开发银行
0nl)0|?Az after-acquired property 事后取得的财产
#v`G4d after-hours dealing 市后交易
?W# ! S after-tax profit 税后盈利；税后利润；税后溢利
}R>g(q=N agency agreement 代理协议
VRx Bi!d agency expenses 代理机构的开支
j$Kubg(I5 agency fee 代理费
~gV|_G Agency Law 《代理法》
2{ptV\f]D agent 代理人；承销人
ad"&c*m[ agent of company 公司代理人
*+J&ebSTN agent's fee 代理人费；经纪费
,+q5e^P aggregate 总计；总数；总体数字
H_$" ]iQ aggregate amount 总款额；总额
31_5k./ aggregate assets and liabilities 总体资产与负债
r %o!P` aggregate at constant price 按固定价格计算的总体数字
# - kyZ aggregate demand 总需求
? G3OAx?< aggregate gross position 总持仓量
;hKn$ ' ' aggregate limit 总限额
MBa/ -fD aggregate of salaries tax 合计薪俸税
,{.&xJ$ aggregate performance 总体表现；总体业绩
EJ86k>] aggregate supply 总体供应
R {*p \; aggregate surplus 总盈余
SQliF[- aggregate total 整体总额
PanyN3rC* aggregate value 总值；合计价值
CUYp(GU aggregated basis 合计基准
zZDr=6|r_ aggregated net chargeable income 合计应课税入息实额
. "H5.' aggregation 合并计算；合计；总和
hZ%Ie% ~n aggregation of incomes of husband and wife 夫妇入息合并计算
;/YSQt)rc> aggregation of property 财产的总和
Cd (Ov5% agio 差价；贴水
Nl(Aa5:! 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》
m=n
V$H Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
1 dKLNE 《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》
7g=Ze~aq Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
J"SAA0)@ 《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》
}b0qrr Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
%fxGdzu7. 《香港政府和大韩民国政府关于相互促进和保护投资协定》
hup]Jk agreement for a settlement 授产协议
R!,RZ?|v agreement for assignment 转让协议
$x 2t0@ agreement for sale 售卖协议；买卖协议
{)Gh~~57_W agreement for sale and purchase 买卖协议
\(Hg_]>m agreement for the payment of interest 支付利息协议
9t)t-t#P; agreement for the repayment of money 还款协议
CwT 52+Jb agreement of reinsurance 再保险协议
{UwJ g Agricultural Bank of China 中国农业银行
s~TYzfA air passenger departure tax 飞机乘客离境税
KR z\ct| Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
gsAcn airport tax 机场税
U"ga 0X5 alcohol duty 酒精税
M , <%j alienation 让与；让渡；转让
*Fq Nzly alimony 生活费；赡养费
yJgnw6>r2 All Ordinaries Index [AOI] 所有普通股指数
"3!4 hiU9 all risks 全险；综合险
m6J Iq}CMb All Sales Record for Stock Market 《股票市场成交报告》
z? cRsqf Allied Capital Resources Limited 新联财务有限公司
}]f)Fz all-items index [Consumer Price Index] 总指数〔消费物价指数〕
@ VJr0 allocation letter 拨款信件
0tl allocation of fund 分配款项；预留款项
* ZY{^ f allocation of profit 利润分配；溢利分配
3<Cd >o. allocation warrant 拨款令
=b; v:HC allotment 分配；配股
c[Y7tj%y allotment notice 股份配售通知；配股通知
O[-wm;_(=* allotment of shares 股份分配
ZL@7Mr!e allowable 可获宽免；免税的
T$'Ja'9Kj allowable business loss 可扣除的营业亏损
R (hq Ba/V allowable expenses 可扣税的支出
c !5OK4+Z allowance 免税额；津贴；备抵；准备金
[.0R"|$sy+ allowance for debts 债项的免税额
8rw;Yo<k allowance for depreciation by wear and tear 耗损折旧免税额
Kp!P/Q{ allowance for funeral expenses 殡殓费的免税额
*WOA",gZ allowance for inflation 为通货膨胀而预留的款项；通胀准备金
!WrUr]0IP allowance for repairs and outgoings 修葺及支出方面的免税额
o{:D allowance to debtor 给债务人的津贴
,g/ UPK8K= alteration of capital 资本更改
ku\_M alternate trustee 候补受托人
4cs`R+]o amalgamation 合并
X3q'x}{ ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
} G-qOt ambit of charges 征税范围；收费范围
ps Yfz)1; amended valuation 经修订的估值
vL-%"*>v American Commodities Exchange 美国商品交易所
jd~r~.y American Express Bank Limited 美国运通银行
o6svSS American Stock Exchange 美国证券交易所
\24neD4cM@ amortization 摊销
Yr[1-Oy/k amount due from banks 存放银行同业的款项
t6j(9[gGq amount due from banks abroad 存放海外银行同业的款项
h N P| amount due from holding companies 控股公司欠款
m,8A2;&,8 amount due from local banks 存放本港银行同业的款项
%1e`R*I amount due to banks 银行同业的存款
k :af amount due to banks abroad 海外银行同业的存款
F!.@1Fi1 amount due to holding companies 控股公司存款
om@` NW amount due to local banks 本港银行同业的存款
ydBoZ3 } amount due to outport banks 外埠银行同业的存款
&?x^I{j amount for note issue 发行纸币的款额
l&E- H@Pe amount of bond 担保契据的款额
b$VdTpz amount of consideration 代价款额
D <nTo&m_ amount of contribution 供款数额
>j\zj] -" amount of indebtedness 负债款额
ah~7T~ amount of principal of the loan 贷款本金额
)LnHm amount of rates chargeable 应征差饷数额
0Wk}d(f amount of share capital 股本额
d~YDg{H amount of sums assured 承保款额
O^
f[ ugs amount of variation 变动幅度
`qX'9e3VP+ amount of vote 拨款数额
BEu9gu amount payable 应付款额
'"=C^f amount receivable 应收款额
=TyN"0@ Amsterdam Stock Exchange 阿姆斯特丹证券交易所
! a?o9<V analysis 分析
3Wa Yeol` ancillary risk 附属风险
I:='LH, annual account 周年帐目；周年帐目报表；年度决算；年结
#{< Jm?sU annual accounting date 年结日期
&oNy~l
o annual allowance 每年免税额；年积金；年度津贴；年津
[7L1y) I( annual balance 年度余额
?EKYKLwr annual disposable income 每年可动用收入
'0w'||#1 annual estimates 周年预算
$] w&`F- annual fee 年费
6nxf <1 annual general meeting 周年大会
Rqu ;;VI[ annual growth rate 年增率；每年增长率
=@B9I<GKf annual long-term supplement 长期个案每年补助金
()XL}~I{!A annual pensionable emolument 可供计算退休金的年薪
o u @Dd4 annual report 年报
t?{E_70W Annual Report on the Consumer Price Index 《消费物价指数年报》
kv ryDM annual return 周年报表；周年申报表；每年报税表格
%!x\ |@C Annual Return Rules 《周年报表规则》
DUY#RJf annual review of consumer prices 每年消费物价回顾
5P+3D{ annual roll-forward basis 逐年延展方式
6ffrV annual salary 年薪
O8n\>p kI annual statement 年度报表；年度决算表
HQTB4_K\ Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
%vyjn&13 annuitant 年金受益人
'ApWYt annuity 年金
0I079fqk< annuity contract 年金合约
~"{Kjr#R annuity on human life 人寿年金
e>"{nOY4 antecedent debt 先前的债项
0
R^Xn ante-dated cheque 倒填日期支票
HOXqIZN85 anticipated expenditure 预期开支
5Sk87o1E(d anticipated net profit 预期纯利
=7#)8p[ anticipated revenue 预期收入
v-&^ G3 anti-inflation measure 反通货膨胀措施
2I6 c7H s anti-inflationary stance 反通货膨胀立场
BQt!L 1 )) apparent deficit 表面赤字
T QYud'u/ apparent financial solvency 表面偿债能力
mtmtOG_/= apparent partner 表面合伙人
=3"" D{l application for personal assessment 个人入息课税申请书
#^#N%_8 application of fund 资金应用
eEupqOF*:W application to release as liquidator and to destruct the books of accounts and documents
CEZ*a 0}= 申请免除清盘人职务及毁灭帐簿与文件
aRg-
rz appointed actuary 委任精算师
aY8>#t? appointed auditor 委任核数师；委任审计师
Y~bp:FkS
appointed trustee 委任的受托人
;nSaZ$`5 appointer 委任人
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\O apportioned pro rata 按比例分摊
"l2_7ZXsPT apportionment 分配；分摊
x@ (91f Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
_^dWJ0 apportionment formula 分摊方程式
LWf+H 4iZ} apportionment of estate duty 遗产税的分摊
yD5T'np<4 appraisal 估价；评估
En-eG37 l appreciable growth 可观增长
= DvnfT< appreciable impact 显着影响
sj
Yg appreciable increase 可观增长
3E:wyf)i" appreciation 增值；升值
A+NLo[swwu appreciation against other currencies 相对其他货币升值
D",ZrwyJ appreciation of the exchange value of Hong Kong dollar 港元汇值上升
J'Gn M?M appreciation tax 增值税
JrS/"QSA appropriation 拨款；拨用；拨付
M
HlP)' appropriation account 拨款帐目
q<.^DO~$L Appropriation Bill 拨款法案
}Geip@Ot appropriation-in-aid system 补助拨款办法
P g7W:L7 approved assets 核准资产
y7$e7~}/ approved basket stock 认可一篮子证券
3mpEF<z approved budget 核准预算
Fg`r:,(a approved charitable donation 认可慈善捐款
($[ pCdY approved charitable institution 认可慈善机构
GS \- approved currency 核准货币；认可货币
0t6s20*q approved estimates 核准预算
GP[;+ xMBh approved estimates of expenditure 核准开支预算
Kl\A &O*{ approved overseas insurer 核准海外保险人
l% K9Ke approved overseas trust company 核准海外信托公司
i#&]{]}Q v approved pooled investment fund 核准汇集投资基金
vQYd!DSh approved provident fund scheme 认可公积金计划
Xy=|qu approved provision 核准拨款
rsy'ZVLUj approved redeemable share 核准可赎回股份
n"d~UV^Uw approved regional stock 认可地区性证券
NTls64AS. approved retirement scheme 认可退休金计划
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. approved subordinated loan 核准附属贷款
Z'PL?;&+R arbitrage 套戥；套汇；套利
4?1Ac7bE arbitrageur 套戥者；套汇者
jHTaG%oh arbitrary amount 临时款项
Y#3m|b 45n arrangement 措施；安排；协定
C`7HC2Is arrears 欠款
6HFA2~A arrears of pay 欠付薪酬
XOV Z 'V arrears of revenue 逾期未收税款；逾期未收的帐项
J(g!>Sp!p articles of association 组织章程；组织细则；组织章程细则
axon qS f Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
}a|S gI ascertainment of profit 确定利润
$l-j(=Md "Asia Clear" “亚洲结算系统”
Oa
CkU Asia Commercial Bank Ltd. 亚洲商业银行有限公司
J1yy6Wq3[ Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
;m{[9i` 2 Asian Development Fund [ADF] 亚洲发展基金
pB h [F5 Asian dollar bond 亚洲美元债券
J6rXb ui$ Asian dollar market 亚洲美元市场
:G,GHU'/78 Asian dollar rate 亚洲美元利率
H[fD
> Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
zxTm`Dh;[ Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
\d]&}`'4{f asked price 沽盘；喊价；索价；卖方报价
9F ).i assessable income 应评税入息
j?3J-}X C assessable loss 应评税亏损
rXo,\zI;u^ assessable profit 应评税利润
`Nc3I\tCM assessable value 应评税值
kVe}_[{m assessed profit 估定利润
% [&cy' assessed value 经评估价值
J rYpZ.Nh assessment 评税；评定；估价；评税单
"?}QwtUW assessment number 评税编号；估价编号
GVCyVt[!- assessment of additional tax 补加税评税
Et# }XVCJ assessment of performance 业绩评估；实绩评价
|`E\$| \p Assessor 评税主任
)u'oI_ asset price bubbles 资产价格泡沫
.ik FqZ$$ asset-backed securities 具资产保证的证券
pi3Z)YcT assets accretion 资产增值
w~&bpCB! assets and liabilities 资产与负债
~ m, z| assets betterment statement 资产递增表；资产改进表
x !]ZVl] assets lending 实物放款；有抵押贷款
hRtnO|Z6 assets of the company passing on the death 死者去世时转移的公司资产
L'z;*N3D assets pledged as security for liabilities 用作负债抵押的资产
6EP5n assets portfolio 资产投资组合
qA
Jgz7=c assets price 资产价格
=DG aK0n assets quality 资产质素
]'DtuT?Z assets realization 资产变现
6aXsRhQ~ assets refinancing arrangement 资产再集资安排
,R 3D assets securitization 资产证券化
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wJ assets situated outside Hong Kong 在香港以外地方的资产
rQ@ , Y" assets stripping 削减资产；拆卖资产
|o|0qG@g assets value 资产值
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3. assignee 承让人
([`-*Hy assignment 转让；转让书；转让契
W5EB+b49KM assignment of interest 权益转让
xBR2tDi% assignment of letters patent and trade mark 专利证书及商标转让
dD@T}^j *| assignment of property 物业转让；物业转让书
sW@4r/F>:D assignment right 转让权
(E\ 7Ui0 Q assignor 转让人
+twJHf_U associate 有联系的人；有关连人士；相联者；合伙人；联系人
e8--qV#< Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
ib ;:* associate member 附属会员
c]t =# associated body corporate 相联法人团体
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@8 associated company 相联公司；联属公司
=y [eQS$ associated corporation 相联法团
T[~ak"M Association of Chartered Certified Accountants [ACCA] [United Kingdom]
QJvA 公认会计师公会〔英国〕
\E]s]ft;+ Association of Futures Exchange Brokers 香港期货经纪协会
+.b~2 K1 Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
gj$gqO`B association of underwriters 承保人组织
PHT;%;m= assumption of control 接管
!@p@u;djJ assurance 担保；保险；转易；转易书
[ wr0TbtV assurance of interest 权益的转易
Xp4pN{h e at 19XX price 按一九ＸＸ年价格计算
rq T@i(i at a discount 按赔价计算；按贴水价格计算；打折扣
N}pE{~Y at a premium 按溢价计算；按升水价格计算
By:A9 s at call 通知付款；按通知
8&3+ =<U at constant market price 按固定市价计算
CIYTs ,u# at constant price 按固定价格计算
kplyZ at cost 按成本计算
+8mfq\ Y1 at current market price 按当时市价计算；按现时市价计算
)u(`s `zd at current price 按当时价格计算；按现时价格计算
HVh+ Z k at factor cost 按要素成本计算；按生产要素成本计算
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|$=n5X at money-of-the-day price 按付款当日价格计算
~,m6g&>R at or better 按指定或较佳价位〔买卖指令〕
q@r8V&-< at par 按面值计算；平价
m:ITyQ+ at sight 见票即付
z*I= at the close 按收市盘
r#d~($[93 at the opening 按开市盘
(LkGBnXE attestation 见证；见证条款
rF>:pS,`& at-the-money option 平价期权
C4#'`8E attorney 受权人；受托代表人
"Do9gW attornment 新拥有人承认书
CdC&y}u attributable profit 可归属利润
uRxo,.}c attributable share value 可归属股份价值
Rb'," ` 7 Auckland Stock Exchange 奥克兰证券交易所
ceyZ4M auction 拍卖
Mpb|qGi! auctioneer 拍卖商
mWfzL'* audit 审计；核数
xud =(HL l Audit Commission 审计署
f.,S-1D]h Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
s)8g4Yc* 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
2 {|
U audit review 帐目审查
6]CY[qEaR$ Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
V`G)8?% Vy audited account 审计帐目；经审计的帐目
u=p([
5] audited annual account 经审计的周年帐目
*^ }(LoPZ audited balance sheet 经审计的资产负债表
xBl }=M?Qu auditor 核数师；核数主任；审计师
m7~kRY514 auditor's certificate 核数师证明书；审计师证明书
]@C&Q,~q auditor's report 核数师报告；审计师报告
dl;^sn0s Aussie bond 澳元债券
ko=vK%E[ austerity budget 紧缩预算
gM^ Hs7o, Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
Aum&U){yY Australia All Ordinaries Index 澳洲所有普通股票指数
Kw"7M~ Australian Dollar [AUD] 澳元
o3qBRT0[R Australian Options Market 澳大利亚期权市场
&,3.V+Sz Australian Securities Commission 澳洲证券事务监察委员会
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.z((Rj Australian Society of Certified Practising Accountants 澳洲执业会计师公会
tb"UGa Australian Stock Exchange 澳大利亚证券交易所
u01x}Ff~6 Austrian Schilling [ATS] 奥地利先令
tg7%@SI5^- authentication 认证；鉴证
HT[<~c authority to purchase 委托购买证；委购书
:>\ i authorization 认可；核准；授权；授权书
m';:): authorization by direction 指示授权
I[c/)
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T%VC$u4F authorization by warrant 令状授权
C8e{9CF authorization of unit trust 单位信托的认可
qI5_@[S* authorized agent 指定代理人
3tA6r authorized capital 法定资本
8%U+y0j6b authorized clerk 出市员
[(F.x6z) authorized dealer 认可交易商
mC8c`# 1T authorized financial institution 认可财务机构
_r?H by<b authorized fund 认可基金
LS?3 >1g authorized fund house 获授权的基金公司；认可基金公司
Zb^0 EbV authorized institution 认可机构
4pduzO'I authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
a>ZV'~zTf authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
r@%-S!$ authorized insurer 获授权保险人；获认可承保人
MOJ Kz!% authorized investment 特准投资项目
SdeKRZ{o authorized person 获授权人
hDSt6O4za authorized representative 获授权代表
l> W?XH authorized share capital 法定股本
?|w>."F automated quotation system 自动报价系统
d3St Z~&r! Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
`!K(P- yB? 自动交易系统〔香港期货交易所有限公司〕
Xt_8=Q automatic adjustment mechanism 自动调整机制
9NBFG~)|l[ automatic adjustment system 自动调整系统
t ux/@}I Automatic Clearing House 自动票据交换所
6:fe.0 H 9 automatic exchange rates accumulation system 自动化汇率累集系统
OT+=H)/ Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
a{G PAzO + automatic teller machine [ATM] 自动柜员机
[?Cv^t${+ autopay 自动转帐
N!
}p available assets 可用资产
C-V,3}= *2 available fiscal reserve 现存财政储备
7b_t%G" available profit 可用利润
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Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
@aAB#, average 平均；平均数；海损
Tu o`>ZA average basic salary 平均基本薪金
tMR&>hM average consumer expenditure 平均消费开支；一般消费开支
gp`$/ ci average cost 平均成本
~a^m LnY@ average cost of land production 增辟土地平均成本
Y NRpIhb average daily turnover 平均每日成交额
F w)#[ average daily wage rate 平均每日工资率
6c$ so average expenditure pattern 平均开支模式
O&RW[ml*3 average growth rate 平均增长率
*:{s|18Pj average net fixed assets 固定资产平均净值
|D~mLs;& average of relatives 相对价格平均数
RXxi7^ U average price 平均价格
I} q2)@ average propensity to consume 平均消费倾向；一般消费倾向
@@-n/9>vs average propensity to save 平均储蓄倾向；一般储蓄倾向
jAie[5 average rate 平均率
MX2]Q average revenue 平均收入；平均收益
iVTC"v average stock 平均库存；平均存货
07P/A^Mkx average yearly rent 平均年租
{E@Fk, avoidance of double taxation 避免双重课税
%M]%[4eC avoidance of tax 避税
