A:
, ExY.'%1 A share Ａ股；甲类股份
wmX(%5vY^ abatement of tax 减税；减扣免税额
,jW a&7 ABN AMRO Bank N.V. 荷兰银行
I\-M`^@ above-the-line expenditure 线上项目支出；经常预算支出
(i\{hq/ above-the-line receipt 线上项目收入；经常预算收入
OrL4G
`O ABSA Asia Limited 南非联合亚洲有限公司
`|&0j4(Pg absolute change 绝对数值变更
YII c@ ) absolute expenditure 实际开支
v =dK2FaY absolute guideline figure 绝对准则数字
gw">x t5 absolute interest 绝对权益
M17+F?27M absolute order of discharge 绝对破产解除令
;jQ^8 S absolute profit margin 绝对利润幅度
Ps (oxj7 absolute value 实值；绝对值
fGA#0/_` absolutely vested interest 绝对既得权益
'"c`[L7Wn absorbed cost 已吸收成本；已分摊成本
x
<aR |r absorption 吸收；分摊；合并
_V8;dv8 absorption rate 吸收率；摊配率；分摊率
5zZQt +Ip ACB Finance Limited 亚洲商业财务有限公司
B hjD yB acceptable form of reciprocity 合理的互惠条件
BaUuDo/ZO acceptable rate 适当利率；适当汇率
0k_3]Li=( acceptance agreement 承兑协议
` PeC,bp acceptance for honour 参加承兑
g-u4E^,*| acceptor 承兑人；接受人；受票人
6wbH{}\ll acceptor for honour 参加承兑人
4$mtc*tzT accident insurance 意外保险
LOG>x! Accident Insurance Association of Hong Kong 香港意外保险公会
S !lrnH accident insurance scheme 意外保险计划
0ap'6 accident year basis 意外年度基准
A@Zqh<,Ud accommodation 通融；贷款
M+j*5wNy accommodation bill 通融票据；空头票据
8N |K accommodation party 汇票代发人
G pO*As_2 account balance 帐户余额；帐户结余
n
_x+xVi% account book 帐簿
MO| Dwuaf account collected in advance 预收款项
CbxWK#aMmB account current book 往来帐簿
W lW%z(R C account of after-acquired property 事后取得的财产报告
7 _"G@h account of defaulter 拖欠帐目
)_>'D4l ? account payable 应付帐款
{KK/mAp{ account payee only [A/C payee only] 只可转帐；存入收款人帐户
{: \LFB_ account receivable 应收帐款
Chad}zU` account receivable report 应收帐款报表
RFSwX*! account statement 结单；帐单；会计财务报表
j,
*= D6 account title 帐户名称；会计科目
+~P_o _M accountant's report 会计师报告
xzF Q)t& Accountant's Report Rules 会计师报告规则
[wJ\.9<Oa accounting and auditing procedure 会计与审计程序；会计与核数程序
/ $s(OFbi# Accounting Arrangements 《会计安排》
M^ e}w!U accounting basis 会计基础
5yj# 9H accounting by Official Receiver 破产管理署署长呈交的帐目
OTAe#]# Accounting Circular 《会计通告》
+T4}wm accounting class 会计类别
Q`;eI
a6U accounting date 记帐日期；会计结算日期
OZz!8-|wE accounting for money 款项核算
r=7!S 8' Accounting Officer 会计主任
`}L{gssv accounting period 会计报告期；会计期
)J+A2> accounting policy 会计政策；会计方针
^wwS`vPb accounting practice 会计惯例
@J qo'\~& accounting principle 会计准则
M} ri>o accounting record 会计记录
d.Ccc/1- accounting report 会计报告
Wi,)a{ Accounting Services Branch [Treasury] 会计事务部〔库务署〕
@Cx go X^ Accounting Society of China 中国会计学会
s +qodb+ accounting statement 会计报表
0r i accounting system 会计制度；会计系统
!) `*e>]x accounting transaction 会计事项；帐务交易
yc`3) accounting treatment 会计处理
'qG-)2
t accounting year 会计年度
ox\ D04:M accretion 增值；添加
R >&8%%# accrual 应计项目；应累算数目
\P "Ol\@ accrual basis 应计制；权责发生制
y! rJ }e accrual basis accounting 应计制会计；权责发生制会计
darbL_1 accrue 应累算；应计
w8: accrued benefit 应累算利益
^K4?uABc accrued charges 应计费用
>vYb'%02 accrued cumulative preference share dividend 应累算的累积优先股股息
C(8!("tU accrued expenses 应累算费用
1;B&R89} accrued interest payable 应付利息；应计未付利息
Bc-/s(/Eq accrued interest receivable 应收利息；应计未收利息
kkMChe} ;5 accrued right 累算权益
m6}_kzFz accruing profit 应累算的利润
@[f$MRp\ accumulated fiscal reserve 累积财政储备
3 ` D[' accumulated profit 累积利润；滚存溢利
GDiyFTr accumulated reserve 累积储备
,Jn` qvmi accumulation of surplus income 累积收益盈余
4M6[5RAW{ acquired assets 既得资产
9`"#OQPn1 acquisition 收购；购置；取得
F ~7TE91C acquisition cost 购置成本
5DkEJk7a acquisition expenses 购置费用
AGO" ), acquisition of 100% interest 收购全部股权
V,8Z!.MG acquisition of control 取得控制权
BJ'pe[Xa5 acquisition of fixed assets 购置固定资产
Y%|dM/a` acquisition of shell “买壳”
[7LdTY"Tl acquisition price 收购价
$A/?evJi8R act of God 天灾
a"t~ K acting partner 执事合伙人
4%_xT o active market 买卖活跃的市场；交投畅旺的市场；旺市
.!i`YT*jF active partner 积极参与的合伙人
R(8?9-w active trading 交投活跃
%XZhSmlf actual circulation 实际流通
_ yDDPuAi actual cost 实际成本
k\dPF@~Hvl actual expenditure 实际开支；实际支出
JY;u<xl actual income 实际入息；实际收入；实际收益
I36%oA actual market 现货市场
O?"uM >r actual price 现货价；实际价格
xD~r Q$6sI actual profit 实际利润
~Je40vO[ actual quotation 实盘；实际价位；实际报价
.Y8P6_ actual year basis 按实际年度计算
T{-gbo`Yji actuals 实货
1,]FLsuy actuarial investigation 精算调查
W! Hn`T actuarial principle 精算原则
bGy|T*@ actuarial report 精算师报告
@de0)AJG6 Actuarial Society of Hong Kong 香港精算学会
9 HlWoHuC actuarial valuation 精算师估值
>El]5M7h7 actuary 精算师
dV}]\ 8N ad referendum agreement 暂定协议；有待覆核的协定
\1n (Jr.< ad valorem duty 从价税；按值征税
nII#uI /!q ad valorem duty system 从价税制
]w$cqUhM ad valorem fee 从价费
\d]Y#j< ad valorem tariff 从价关税
$<&_9T#&w additional allowance 额外免税额
G%zJ4W% additional amount for unexpired risk 未过期风险的额外款额
K@ *4=0 additional assessable profit 补加应评税利润
kCoE;)y$ additional assessment 补加评税
]%FP*YU4O additional commitment 额外承担
@,c` #,F/ additional commitment vote 额外承担拨款
dxH\ H?NO additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
x(4"!# additional dependent parent allowance 供养父母额外免税额
F+ RE additional provision 额外拨款
b35 3+7"| additional stamp duty 附加印花税
X=lsuKREZ additional tax 补加税罚款；补加税款
2i
!\H$u` Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
~ F- lO1 adjudged bankrupt 被裁定破产
SXO.|"M adjudicated bankrupt 裁定破产人
cu '( Hj adjudication fee 裁定费；评定印花税额手续费；评估契据费
G)M! ,
Q adjudication of bankruptcy 裁定破产；宣告破产
o`7 Z<HF adjudication of insolvency 裁定无力偿还债务
2Qh)/=8lM adjusted actual 经调整的实数；调整后的实数
'$'a .q1q9 adjusted current assets 经调整的流动资产；调整后的流动资产
i: jB adjusted figure 经调整的数字；调整后的数额
Dsc0 ;7~6 adjusted liabilities 经调整的负债；调整后的负债
njO~^Hl7 adjusted loss 经调整的亏损；调整后的亏损
Yo=$@~vN] adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
o~L(;A]yN adjusted profit 经调整的利润；调整后的利润
~Lg ;7i1L
adjusted surplus 经调整的盈余额；调整后的盈余额
9k6/D.Dz adjusted value 经调整的价值；调整后的价值
uqa
pj (" adjustment 调整；修订；理算〔保险〕
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adjustment centre 调剂中心
YK$[)x\S adjustment lag 调整过程的时间差距；调整时差
Qb55q`'z adjustment mechanism 调整机制
~{-Ka>A adjustment of loss 亏损调整
. &`YlK adjustment process 调整过程；调整程序
>}2
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/lPnf7 administered exchange rate 受管制汇率
o2hZ=+w> Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
7'Hh^0< administration expenses 行政费用
#b:YY^{g_ administration fee 手续费；行政费
~Z*7:bPN!^ administration in bankruptcy 破产管理
u2`j\
Vu administration order 遗产管理令
_5(1T%K) administrator 管理人；遗产管理人
+xsGa{` administrator of the estate 遗产管理人
"USzk7=&. admission of debt 债项承认书
j72mm! admission of proof 接纳债权证明
VlSM/y5 advance 放贷款项；垫付款项；预支款项；预付款项
~RwoktO advance account 暂支帐目；预付款帐户
:F#^Q%-IS advance compensation 预付补偿金
7 #oq|5 advance from shareholder 股东垫款
#h
U4g X, advance pending reimbursement 预支以待日后付还
\.p;
4V& advanced economy 先进经济体系
E?bv<L," advancement 预付；预付财产
+Wy `X5v advances warrant 垫款令
|:4?K*w", advancing 贷出
B!8X?8D adverse balance 逆差
8faT@J'e; adverse exchange 逆汇
$ < C",& advertisement addressed to shareholders 在报章刊登的致股东通告
!<VP [%2L~ advice for collection 托收通知书
2Ub-ufkU advice of drawing 提款通知书；汇票通知书
Li0+%ijM advice of payment 付款通知
l{ql'm Advisory Committee [Securities and Futures Commission]
98^7pa 谘询委员会〔证券及期货事务监察委员会〕
@]8flb
)T Advisory Committee on Diversification 经济多元化谘询委员会
_3wK: T{: affidavit 誓章；遗产申报誓章
b`j9}t Z affidavit of no receipt 述明无收款的誓章
T<b * =i affiliate 联号；联营公司；附属公司
yJO Jw o^ affiliated company 附属公司；联号；联营公司
$cwmfF2C affirmation [estate duty] 非宗教式宣誓〔遗产税〕
!$ii*} affordability 负担能力
o"z;k3(i$7 African Development Bank [AfDB] 非洲开发银行
7(
Z9\ after-acquired property 事后取得的财产
K ;]dZ8 after-hours dealing 市后交易
Z]bG "K3l after-tax profit 税后盈利；税后利润；税后溢利
^,vFxN- -q agency agreement 代理协议
e{Vn{.i,5 agency expenses 代理机构的开支
,F` 1VpTd8 agency fee 代理费
xfC$u`e= Agency Law 《代理法》
>.9V`m| agent 代理人；承销人
L;L_$hu) agent of company 公司代理人
}R5EuR m\
agent's fee 代理人费；经纪费
`d4xX@
aggregate 总计；总数；总体数字
Ui9;rh$1eU aggregate amount 总款额；总额
I.|b:c
xN aggregate assets and liabilities 总体资产与负债
,{msJyacmR aggregate at constant price 按固定价格计算的总体数字
d)D!np= aggregate demand 总需求
,`!lZ|
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02tN=}Cj) aggregate limit 总限额
-aE,KQ aggregate of salaries tax 合计薪俸税
bi+g=cS aggregate performance 总体表现；总体业绩
"rEfhzmyF aggregate supply 总体供应
jq8TfJ | aggregate surplus 总盈余
,_w}\'?L aggregate total 整体总额
*P]]7DR aggregate value 总值；合计价值
f8qDmk5s aggregated basis 合计基准
D+! S\~u aggregated net chargeable income 合计应课税入息实额
|8[!`T*s aggregation 合并计算；合计；总和
) R5j?6}xF aggregation of incomes of husband and wife 夫妇入息合并计算
.0gfP4{1{ aggregation of property 财产的总和
*=v%($~PK6 agio 差价；贴水
?OoI6 3& 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》
Z)=S>06X Q Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
ePI N<F;I 《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》
dn?'06TD Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
a.JjbFL 《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》
|22 vNt_ Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
`' EG7 《香港政府和大韩民国政府关于相互促进和保护投资协定》
t l7:L> agreement for a settlement 授产协议
^;( dF<?'r agreement for assignment 转让协议
4b`Fi@J\ agreement for sale 售卖协议；买卖协议
"AK r ;|m agreement for sale and purchase 买卖协议
%hZX XpuO agreement for the payment of interest 支付利息协议
k q?:< ! z agreement for the repayment of money 还款协议
G/fBeK$. agreement of reinsurance 再保险协议
}lhk;#r Agricultural Bank of China 中国农业银行
>=:mtc ph air passenger departure tax 飞机乘客离境税
M6qNh`+HO Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
F1B/cd airport tax 机场税
Q*1'k %7 alcohol duty 酒精税
@p^E Xc*| alienation 让与；让渡；转让
q
_K@KB alimony 生活费；赡养费
k{b|w ') All Ordinaries Index [AOI] 所有普通股指数
u ysTyzx all risks 全险；综合险
`'3 De( All Sales Record for Stock Market 《股票市场成交报告》
,)J>8e V Allied Capital Resources Limited 新联财务有限公司
(18ZEKk all-items index [Consumer Price Index] 总指数〔消费物价指数〕
#Yp&yi
} allocation letter 拨款信件
fO^s4gWTg allocation of fund 分配款项；预留款项
_dCDT$^&r allocation of profit 利润分配；溢利分配
YDYNAOThnb allocation warrant 拨款令
HrFbUK@@ allotment 分配；配股
vfx{ :3fO allotment notice 股份配售通知；配股通知
XkoPN]0n allotment of shares 股份分配
sKR%YK
"A allowable 可获宽免；免税的
F s=x+8'M allowable business loss 可扣除的营业亏损
vkR ~nIp allowable expenses 可扣税的支出
!Y7$cU &
allowance 免税额；津贴；备抵；准备金
0:4>rYBC allowance for debts 债项的免税额
fl9VokAT allowance for depreciation by wear and tear 耗损折旧免税额
p}/D{|xO allowance for funeral expenses 殡殓费的免税额
aUc#,t;Qd allowance for inflation 为通货膨胀而预留的款项；通胀准备金
"-MB U allowance for repairs and outgoings 修葺及支出方面的免税额
4^nHq 4_ allowance to debtor 给债务人的津贴
(e!Y u#- alteration of capital 资本更改
SA f)#HXa alternate trustee 候补受托人
^J^FGo|M amalgamation 合并
QkD]9#Id& ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
h gE :2@ ambit of charges 征税范围；收费范围
s~B)xYmyB' amended valuation 经修订的估值
v UO[V$rx American Commodities Exchange 美国商品交易所
5[)#3vY American Express Bank Limited 美国运通银行
ya^8mp- American Stock Exchange 美国证券交易所
H]wP \m) amortization 摊销
T3SF G]H amount due from banks 存放银行同业的款项
f O+lD amount due from banks abroad 存放海外银行同业的款项
?Ov~\[) F amount due from holding companies 控股公司欠款
T@ #?{eA amount due from local banks 存放本港银行同业的款项
%{:pBt:Z amount due to banks 银行同业的存款
h <$%y(lP amount due to banks abroad 海外银行同业的存款
N `fFYO amount due to holding companies 控股公司存款
opN4@a7l amount due to local banks 本港银行同业的存款
QLHEzEvf{/ amount due to outport banks 外埠银行同业的存款
,g*3u amount for note issue 发行纸币的款额
=-GxJ PL amount of bond 担保契据的款额
~J su"kr amount of consideration 代价款额
88[u^aC amount of contribution 供款数额
F|.tn`j]U amount of indebtedness 负债款额
' |5o(6u' amount of principal of the loan 贷款本金额
y x#ub-A8 amount of rates chargeable 应征差饷数额
ev+H{5W8 amount of share capital 股本额
h?B1Emlq amount of sums assured 承保款额
l. l)w amount of variation 变动幅度
EowzEGq!a5 amount of vote 拨款数额
`Eu,SvkF w amount payable 应付款额
kv+^U^WoU amount receivable 应收款额
Lw(tO0b2H Amsterdam Stock Exchange 阿姆斯特丹证券交易所
JgKhrD x analysis 分析
Df *<3G ancillary risk 附属风险
KQ81Oxu*C annual account 周年帐目；周年帐目报表；年度决算；年结
tf8xc annual accounting date 年结日期
Fi;OZ>;a annual allowance 每年免税额；年积金；年度津贴；年津
ru`U/6 n annual balance 年度余额
4/mz>eK" annual disposable income 每年可动用收入
Ya!e8 3-r annual estimates 周年预算
Ki Kw,@ annual fee 年费
whP5 u/857 annual general meeting 周年大会
B < qsa QG annual growth rate 年增率；每年增长率
L{)t(H>O annual long-term supplement 长期个案每年补助金
1x\k:2 U annual pensionable emolument 可供计算退休金的年薪
98?O[= annual report 年报
-J#RGB{7 Annual Report on the Consumer Price Index 《消费物价指数年报》
-m>3@"q annual return 周年报表；周年申报表；每年报税表格
R-OO1~W= Annual Return Rules 《周年报表规则》
8d Fqwpw8 annual review of consumer prices 每年消费物价回顾
Y hm veV annual roll-forward basis 逐年延展方式
WDV=]D/OE annual salary 年薪
6d/v%-3 annual statement 年度报表；年度决算表
+s;Vfc$b]H 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
hmG8
{h/ annuitant 年金受益人
~ QohP`_ annuity 年金
g&EK^q annuity contract 年金合约
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annuity on human life 人寿年金
_29 wQn@ ] antecedent debt 先前的债项
" XLtrAu{ ante-dated cheque 倒填日期支票
Yl"CIgt anticipated expenditure 预期开支
"zQ<)Q]U anticipated net profit 预期纯利
U @n5:d= anticipated revenue 预期收入
z\8s |! anti-inflation measure 反通货膨胀措施
o:3(J } anti-inflationary stance 反通货膨胀立场
vx ' ] ; apparent deficit 表面赤字
wqV"fZA\] apparent financial solvency 表面偿债能力
GXQ%lQ apparent partner 表面合伙人
JhTr{8 { application for personal assessment 个人入息课税申请书
|_7k*:#q: application of fund 资金应用
.7 LQ l ? application to release as liquidator and to destruct the books of accounts and documents
d]^ m^ 申请免除清盘人职务及毁灭帐簿与文件
_~C1M&b(X3 appointed actuary 委任精算师
*!*%~h8V appointed auditor 委任核数师；委任审计师
y&O?`"Uv/M appointed trustee 委任的受托人
G{>P YLxOb appointer 委任人
e"bzZ!c&~V apportioned pro rata 按比例分摊
L$ s ENOm apportionment 分配；分摊
) )FLM^dj Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
&y nAB) apportionment formula 分摊方程式
y0&vsoT apportionment of estate duty 遗产税的分摊
-vY5h%7kf appraisal 估价；评估
&=n/h5e0t& appreciable growth 可观增长
=&9c5"V& appreciable impact 显着影响
RjO0*$>h appreciable increase 可观增长
!7)#aXt& appreciation 增值；升值
ANM=:EtP appreciation against other currencies 相对其他货币升值
cZ)mp`^n7 appreciation of the exchange value of Hong Kong dollar 港元汇值上升
&nI>`Q' appreciation tax 增值税
PeqW+Q. appropriation 拨款；拨用；拨付
3tJfh=r=1 appropriation account 拨款帐目
!~R<Il|B Appropriation Bill 拨款法案
!.t D.(XP appropriation-in-aid system 补助拨款办法
74:~F)BP approved assets 核准资产
#-+Q]}fB4 approved basket stock 认可一篮子证券
Y3(M Kq approved budget 核准预算
BKb#\(95* approved charitable donation 认可慈善捐款
xDH#K0-#L approved charitable institution 认可慈善机构
j3N d4# approved currency 核准货币；认可货币
N| >JLZ> approved estimates 核准预算
+Ss3Ph approved estimates of expenditure 核准开支预算
/BQqg0 8@L approved overseas insurer 核准海外保险人
Um z b approved overseas trust company 核准海外信托公司
#>,E"-]f approved pooled investment fund 核准汇集投资基金
6aHD?a o approved provident fund scheme 认可公积金计划
+/RR!vG, approved provision 核准拨款
tK/,U
= + approved redeemable share 核准可赎回股份
Jp}\@T. approved regional stock 认可地区性证券
Ok{1{EmP approved retirement scheme 认可退休金计划
|:x,|>/ approved subordinated loan 核准附属贷款
YwF&-~mp7n arbitrage 套戥；套汇；套利
y Z)9Hd arbitrageur 套戥者；套汇者
lz<'
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. arbitrary amount 临时款项
Ev7v,7`z arrangement 措施；安排；协定
(jj`}Qe3U arrears 欠款
bolG3Tf| arrears of pay 欠付薪酬
9\WtcL x arrears of revenue 逾期未收税款；逾期未收的帐项
/J/V1dC}]D articles of association 组织章程；组织细则；组织章程细则
]d7A|)q Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
8Yf*vp>T/x ascertainment of profit 确定利润
(s&]V49 "Asia Clear" “亚洲结算系统”
OPj NmdeS Asia Commercial Bank Ltd. 亚洲商业银行有限公司
DmPsE6G} Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
pOn &D Asian Development Fund [ADF] 亚洲发展基金
hxM{}}. E Asian dollar bond 亚洲美元债券
"M[&4'OM Asian dollar market 亚洲美元市场
zp}pS2DU Asian dollar rate 亚洲美元利率
]a dgOlM Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
ry=8Oq&[~ Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
L*,h=#x( asked price 沽盘；喊价；索价；卖方报价
H&p : assessable income 应评税入息
/^k%s G@? assessable loss 应评税亏损
A/UO cl+N assessable profit 应评税利润
d hnX\/ assessable value 应评税值
!y/e
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vazA@|^8 assessed value 经评估价值
Y`eF9Im, assessment 评税；评定；估价；评税单
I%Y q8 6 assessment number 评税编号；估价编号
u%yYLpaKf assessment of additional tax 补加税评税
qGMU>J.;c assessment of performance 业绩评估；实绩评价
Xa#.GrH6 Assessor 评税主任
AH/o-$C& asset price bubbles 资产价格泡沫
UQ;2g\([ asset-backed securities 具资产保证的证券
ty"L&$bf assets accretion 资产增值
Z4As'al assets and liabilities 资产与负债
%cUC~, g_( assets betterment statement 资产递增表；资产改进表
00dY?d{[D assets lending 实物放款；有抵押贷款
]cS(2hP7 assets of the company passing on the death 死者去世时转移的公司资产
a)=|{ QR>W assets pledged as security for liabilities 用作负债抵押的资产
(?^ F }] assets portfolio 资产投资组合
^p9V5o assets price 资产价格
F!u)8>s+z{ assets quality 资产质素
IO
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1y1:<t assets refinancing arrangement 资产再集资安排
'kC#GTZi assets securitization 资产证券化
#\^=3A|b assets situated outside Hong Kong 在香港以外地方的资产
rCczQ71W assets stripping 削减资产；拆卖资产
,VEE<* 'X assets value 资产值
ZX`x9/0& assignee 承让人
`5wiXsNjLY assignment 转让；转让书；转让契
w6X:39d assignment of interest 权益转让
4^:dmeMZ` assignment of letters patent and trade mark 专利证书及商标转让
-.M J3 assignment of property 物业转让；物业转让书
oi,KA assignment right 转让权
1hi, &h assignor 转让人
glU9A39qx? associate 有联系的人；有关连人士；相联者；合伙人；联系人
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2Y_}v Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
V?"U)Y@Y associate member 附属会员
f" *4R
kG associated body corporate 相联法人团体
=P9r OK= associated company 相联公司；联属公司
k \T]*A associated corporation 相联法团
G<<; a Association of Chartered Certified Accountants [ACCA] [United Kingdom]
wXqwb|2 公认会计师公会〔英国〕
^lZ7% 6 Association of Futures Exchange Brokers 香港期货经纪协会
:{Z%dD Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
Y%eW6Y# association of underwriters 承保人组织
biS[GyQ assumption of control 接管
X o9vE3 assurance 担保；保险；转易；转易书
j?]+~ assurance of interest 权益的转易
$V?s D{=W at 19XX price 按一九ＸＸ年价格计算
=A'JIssk at a discount 按赔价计算；按贴水价格计算；打折扣
~aQR_S at a premium 按溢价计算；按升水价格计算
W% Lrp{ at call 通知付款；按通知
|zP~/ at constant market price 按固定市价计算
\#w8~+`Gq at constant price 按固定价格计算
c7@/<*E+ at cost 按成本计算
kv2o.q at current market price 按当时市价计算；按现时市价计算
: fYfXm at current price 按当时价格计算；按现时价格计算
}wv R s5;o at factor cost 按要素成本计算；按生产要素成本计算
Gsy>"T{CY at money-of-the-day price 按付款当日价格计算
|IzL4>m:; at or better 按指定或较佳价位〔买卖指令〕
h>[ qXz at par 按面值计算；平价
z(^dwMw} at sight 见票即付
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0yQ[aE at the close 按收市盘
L[*cb jt[ at the opening 按开市盘
n Xb_\ 9E attestation 见证；见证条款
K8BlEF` at-the-money option 平价期权
Je 9Z:s[ attorney 受权人；受托代表人
2~g-k 3 attornment 新拥有人承认书
F-ofR]|) > attributable profit 可归属利润
4f8XO"k7t= attributable share value 可归属股份价值
y $uq`FW Auckland Stock Exchange 奥克兰证券交易所
b`S9#` auction 拍卖
s91[DT4 auctioneer 拍卖商
PZZPx<?N audit 审计；核数
Rc4=zimr+ Audit Commission 审计署
p xedj Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
=+T0[|gc(r 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
, 98 F audit review 帐目审查
G"u4]!$/ Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
US9aW)8 audited account 审计帐目；经审计的帐目
t!J>853 audited annual account 经审计的周年帐目
I/A%3i=H audited balance sheet 经审计的资产负债表
g5Io=e@s auditor 核数师；核数主任；审计师
!- QB>`7$ auditor's certificate 核数师证明书；审计师证明书
0k? ]~ f auditor's report 核数师报告；审计师报告
/`aPV"$M Aussie bond 澳元债券
t4: /qy austerity budget 紧缩预算
7z E1>. Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
m
zoH$@ Australia All Ordinaries Index 澳洲所有普通股票指数
=X[?d/[ Australian Dollar [AUD] 澳元
Nr,I`x\N Australian Options Market 澳大利亚期权市场
GtIAs C03 Australian Securities Commission 澳洲证券事务监察委员会
) y:))\> Australian Society of Certified Practising Accountants 澳洲执业会计师公会
R N@)nc_ Australian Stock Exchange 澳大利亚证券交易所
bZfq? Austrian Schilling [ATS] 奥地利先令
4,X C bcC authentication 认证；鉴证
G^SJhdO(Q authority to purchase 委托购买证；委购书
_]Ob)RUVH authorization 认可；核准；授权；授权书
qy KR]%yzi authorization by direction 指示授权
=+DhLH}8 authorization by instruction 指令授权
P2s\f;D wr authorization by warrant 令状授权
mA,{E-T authorization of unit trust 单位信托的认可
f8r7 SFwUv authorized agent 指定代理人
BLqK5~ authorized capital 法定资本
<^KW7M}w*c authorized clerk 出市员
d*k5h<jM authorized dealer 认可交易商
Rb:?%\= authorized financial institution 认可财务机构
knV*,
authorized fund 认可基金
oVbs^sbRH authorized fund house 获授权的基金公司；认可基金公司
A(`Mwh+ authorized institution 认可机构
|+sAqx1IF authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
p} gA 8 o authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
B|9XqQ EI authorized insurer 获授权保险人；获认可承保人
xmC5uT6L3M authorized investment 特准投资项目
N z=P1&G' authorized person 获授权人
v<l]K$5J& authorized representative 获授权代表
AFYdBK] authorized share capital 法定股本
]S9Z 5l0 automated quotation system 自动报价系统
:-hVbS0I Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
UMD\n<+cG, 自动交易系统〔香港期货交易所有限公司〕
x 00'wY| automatic adjustment mechanism 自动调整机制
wnXU = automatic adjustment system 自动调整系统
!m'Rp~t Automatic Clearing House 自动票据交换所
XA. 1Y) automatic exchange rates accumulation system 自动化汇率累集系统
DXO'MZon3 Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
\fI05GZ automatic teller machine [ATM] 自动柜员机
*L*{FnsV autopay 自动转帐
ze5#6Vzd& available assets 可用资产
f qWme:x available fiscal reserve 现存财政储备
l>s@&%;Mg available profit 可用利润
yn(b W\ Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
/6y{ ?0S average 平均；平均数；海损
$1zWQJd[- average basic salary 平均基本薪金
!S GRK01 average consumer expenditure 平均消费开支；一般消费开支
x=x%F; average cost 平均成本
+s`cXTlFrk average cost of land production 增辟土地平均成本
T4ugG?B* average daily turnover 平均每日成交额
c3PA<q [ average daily wage rate 平均每日工资率
Lrr(7cH, average expenditure pattern 平均开支模式
eIlovq/X average growth rate 平均增长率
LZs'hA<L average net fixed assets 固定资产平均净值
oGg<s3;UND average of relatives 相对价格平均数
]E DC s?, average price 平均价格
L
9cXgd average propensity to consume 平均消费倾向；一般消费倾向
mC0Dj O average propensity to save 平均储蓄倾向；一般储蓄倾向
i=P}i8,^ = average rate 平均率
T HK^u+~LM average revenue 平均收入；平均收益
w&VDe( :~ average stock 平均库存；平均存货
/!p}H'jl average yearly rent 平均年租
f;,*P,K avoidance of double taxation 避免双重课税
0blbf@XA avoidance of tax 避税
