A:
b6'ZVB A share Ａ股；甲类股份
PrF('PH7i abatement of tax 减税；减扣免税额
3lgD,_& ABN AMRO Bank N.V. 荷兰银行
x6Q_+!mnk above-the-line expenditure 线上项目支出；经常预算支出
\psO$TxF= above-the-line receipt 线上项目收入；经常预算收入
fF. +{-. ABSA Asia Limited 南非联合亚洲有限公司
0&c <1; absolute change 绝对数值变更
Rd|^C$6 absolute expenditure 实际开支
J$ &2GAi absolute guideline figure 绝对准则数字
rWJKK absolute interest 绝对权益
9/O\769"' absolute order of discharge 绝对破产解除令
+xNq8yS absolute profit margin 绝对利润幅度
I<S*"[nV absolute value 实值；绝对值
>dwY( a absolutely vested interest 绝对既得权益
H h%|}*f_, absorbed cost 已吸收成本；已分摊成本
'i 8`LPQ absorption 吸收；分摊；合并
pMkM@OH
absorption rate 吸收率；摊配率；分摊率
*\^(-p~M ACB Finance Limited 亚洲商业财务有限公司
p K)!o acceptable form of reciprocity 合理的互惠条件
q[c^`5 acceptable rate 适当利率；适当汇率
F`o"t]AD-a acceptance agreement 承兑协议
_ FN#Vq2 acceptance for honour 参加承兑
Qi|k,1A 0 acceptor 承兑人；接受人；受票人
y~ wN: acceptor for honour 参加承兑人
;z~j%L%b accident insurance 意外保险
D+7[2$:z Accident Insurance Association of Hong Kong 香港意外保险公会
gY_AO1 accident insurance scheme 意外保险计划
'acCnn' accident year basis 意外年度基准
la`f@~Bbr1 accommodation 通融；贷款
vh^?M#\ accommodation bill 通融票据；空头票据
'fY29Xr^ accommodation party 汇票代发人
H
WFnIUv account balance 帐户余额；帐户结余
YyC$\HH6 account book 帐簿
>FL%H=] account collected in advance 预收款项
Tlk !6A: account current book 往来帐簿
"4.A@XsY account of after-acquired property 事后取得的财产报告
![m6$G{y account of defaulter 拖欠帐目
ephvvj~zW4 account payable 应付帐款
&Vg)/t; account payee only [A/C payee only] 只可转帐；存入收款人帐户
[2z
>8 SL account receivable 应收帐款
P#AS")Sj account receivable report 应收帐款报表
4K
>z?jd account statement 结单；帐单；会计财务报表
qG#ZYcVec account title 帐户名称；会计科目
O*c<m, accountant's report 会计师报告
l@ >@2CB Accountant's Report Rules 会计师报告规则
/ & yc?Ui accounting and auditing procedure 会计与审计程序；会计与核数程序
8 LsJ}c Accounting Arrangements 《会计安排》
ex|h&Vma2V accounting basis 会计基础
#m3!U(Og` accounting by Official Receiver 破产管理署署长呈交的帐目
_hEr,IX=J Accounting Circular 《会计通告》
=an 0PN accounting class 会计类别
9M@,BXOt accounting date 记帐日期；会计结算日期
@[]#[7 accounting for money 款项核算
{Bb:\N 8X Accounting Officer 会计主任
2FEi- m} accounting period 会计报告期；会计期
w+hpi5OH accounting policy 会计政策；会计方针
|^OK@KdL1 accounting practice 会计惯例
U q.hCb` : accounting principle 会计准则
B9]bv] accounting record 会计记录
]i8t accounting report 会计报告
.v['INK9 Accounting Services Branch [Treasury] 会计事务部〔库务署〕
o RK:{?Y Accounting Society of China 中国会计学会
%t]{C06w+{ accounting statement 会计报表
Z5[g[Q accounting system 会计制度；会计系统
!'a
<Dw5 accounting transaction 会计事项；帐务交易
V/yj.aA*@ accounting treatment 会计处理
E opb##o accounting year 会计年度
xn1,
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MY= accretion 增值；添加
{X-a6OQj accrual 应计项目；应累算数目
5)ooE accrual basis 应计制；权责发生制
a&B@F]+ accrual basis accounting 应计制会计；权责发生制会计
'>t'U?7w< accrue 应累算；应计
5`q#~fJ2 accrued benefit 应累算利益
1? ,C d accrued charges 应计费用
p,7?rI\ N accrued cumulative preference share dividend 应累算的累积优先股股息
~\ v"xV accrued expenses 应累算费用
2h1P!4W85 accrued interest payable 应付利息；应计未付利息
YAd%d|Q accrued interest receivable 应收利息；应计未收利息
"lL/OmG accrued right 累算权益
rW `l1yi*$ accruing profit 应累算的利润
)g`~,3G accumulated fiscal reserve 累积财政储备
t<e3EW@>> accumulated profit 累积利润；滚存溢利
&@'+ h*
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@G F3g= accumulation of surplus income 累积收益盈余
a?*pO`<J{ acquired assets 既得资产
*C.Kdf3w acquisition 收购；购置；取得
>C` #4e?} acquisition cost 购置成本
Fm+V_.H/; acquisition expenses 购置费用
jwheJ G acquisition of 100% interest 收购全部股权
}l_8~ /9 acquisition of control 取得控制权
n'!x"O7 acquisition of fixed assets 购置固定资产
Au*1- acquisition of shell “买壳”
c~!ETwpHQ acquisition price 收购价
.>F pk7 act of God 天灾
877Kv); acting partner 执事合伙人
'Q g.D88 active market 买卖活跃的市场；交投畅旺的市场；旺市
& 5QvUn active partner 积极参与的合伙人
x|g2H .n active trading 交投活跃
8[:G/8VI actual circulation 实际流通
Nop61zj actual cost 实际成本
"_:6v64Gx actual expenditure 实际开支；实际支出
g-cg3Vso actual income 实际入息；实际收入；实际收益
K+P a b ? actual market 现货市场
Wlp`D actual price 现货价；实际价格
C#L|7M??; actual profit 实际利润
q XB E3 actual quotation 实盘；实际价位；实际报价
~w}=Oby'y actual year basis 按实际年度计算
x\YVB',h actuals 实货
So4# n7 actuarial investigation 精算调查
$dug"[ actuarial principle 精算原则
kkXe= f% actuarial report 精算师报告
Jv!f6*&< Actuarial Society of Hong Kong 香港精算学会
gwFW+*h actuarial valuation 精算师估值
6xu%M&ht actuary 精算师
OXbC\^qo@ ad referendum agreement 暂定协议；有待覆核的协定
*?+2%zP ad valorem duty 从价税；按值征税
N:,V{Pw ad valorem duty system 从价税制
3A\Z ]L ad valorem fee 从价费
UI*&@!%bzp ad valorem tariff 从价关税
]hZk #rp } additional allowance 额外免税额
GK#D R/OM additional amount for unexpired risk 未过期风险的额外款额
D[{"]=- additional assessable profit 补加应评税利润
VREDVLQT additional assessment 补加评税
olK*uD'` additional commitment 额外承担
0f9U:)1z additional commitment vote 额外承担拨款
<}F (G-kV6 additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
)M8 @|~~ additional dependent parent allowance 供养父母额外免税额
zo@ ,>'m additional provision 额外拨款
gBZNO! a,d additional stamp duty 附加印花税
;Hb"SB additional tax 补加税罚款；补加税款
=>7czw:S 1 Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
/Z]hX* QR adjudged bankrupt 被裁定破产
Fzz9BEw(i adjudicated bankrupt 裁定破产人
& d* bQv$ adjudication fee 裁定费；评定印花税额手续费；评估契据费
UU ' 9 adjudication of bankruptcy 裁定破产；宣告破产
Y]i:$X]C?X adjudication of insolvency 裁定无力偿还债务
W9{y1,G9 adjusted actual 经调整的实数；调整后的实数
m<!CF3g adjusted current assets 经调整的流动资产；调整后的流动资产
#hXuGBZEI adjusted figure 经调整的数字；调整后的数额
!04 ^ E adjusted liabilities 经调整的负债；调整后的负债
_S CY e adjusted loss 经调整的亏损；调整后的亏损
#;UoZJ B adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
WN o+ % adjusted profit 经调整的利润；调整后的利润
&iT^IkA{ adjusted surplus 经调整的盈余额；调整后的盈余额
&uI 33= adjusted value 经调整的价值；调整后的价值
ER:K^
Za adjustment 调整；修订；理算〔保险〕
(U:6vk3Q adjustment centre 调剂中心
>E
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cocM adjustment lag 调整过程的时间差距；调整时差
3M>y.M S adjustment mechanism 调整机制
milQxSpj adjustment of loss 亏损调整
|C>\k u* adjustment process 调整过程；调整程序
-o57 "r^x adjustment range 调整幅度
1U
='" administered exchange rate 受管制汇率
~e Uv.I/ Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
^c| 0?EH administration expenses 行政费用
epcvwM/A administration fee 手续费；行政费
P#"_H}qC* administration in bankruptcy 破产管理
T7N\b]?j@Y administration order 遗产管理令
,QLy }=N administrator 管理人；遗产管理人
tR_DN administrator of the estate 遗产管理人
o_ r{cnu admission of debt 债项承认书
^$<:~qq ! admission of proof 接纳债权证明
}{v0}-~@ advance 放贷款项；垫付款项；预支款项；预付款项
4 &0MB>m advance account 暂支帐目；预付款帐户
,,-j5Y advance compensation 预付补偿金
M->#WGl\B advance from shareholder 股东垫款
f|2QI ~ R advance pending reimbursement 预支以待日后付还
~O
4@b/!4 advanced economy 先进经济体系
i(xL-&{ advancement 预付；预付财产
zoj
w^%W advances warrant 垫款令
ZT+{8, advancing 贷出
8an_s%,AW adverse balance 逆差
DXK\3vf Ot adverse exchange 逆汇
\p )eY#A advertisement addressed to shareholders 在报章刊登的致股东通告
h{ eQ\iI advice for collection 托收通知书
8'u,}b) advice of drawing 提款通知书；汇票通知书
rEs!gGNN advice of payment 付款通知
_HkQv6fXpE Advisory Committee [Securities and Futures Commission]
F0'8n6zj 谘询委员会〔证券及期货事务监察委员会〕
lT'V=,Y
t Advisory Committee on Diversification 经济多元化谘询委员会
f1U: _V^d affidavit 誓章；遗产申报誓章
=-G4 BQ affidavit of no receipt 述明无收款的誓章
S f
t,$ affiliate 联号；联营公司；附属公司
")w~pZE&+ affiliated company 附属公司；联号；联营公司
AS lmW@/9v affirmation [estate duty] 非宗教式宣誓〔遗产税〕
~)5k%?. affordability 负担能力
q2M %AvR African Development Bank [AfDB] 非洲开发银行
N]G`] after-acquired property 事后取得的财产
#*G}v%Ow/u after-hours dealing 市后交易
>j c17BJq after-tax profit 税后盈利；税后利润；税后溢利
vQ[ Tc V agency agreement 代理协议
E%$[*jZ agency expenses 代理机构的开支
ictOC F agency fee 代理费
_;-b ZH Agency Law 《代理法》
v=D4O . agent 代理人；承销人
~:-V<r,pe agent of company 公司代理人
axv-U d E; agent's fee 代理人费；经纪费
"rw'mogRL aggregate 总计；总数；总体数字
7Q aZ| \c aggregate amount 总款额；总额
A$TF a:O| aggregate assets and liabilities 总体资产与负债
Q|Nw @7$` aggregate at constant price 按固定价格计算的总体数字
p(A[ah_ aggregate demand 总需求
_ sB F s.o aggregate gross position 总持仓量
D~,i I7ac aggregate limit 总限额
TH+TcY q O aggregate of salaries tax 合计薪俸税
CDDEWVd aggregate performance 总体表现；总体业绩
hxGo~<. : aggregate supply 总体供应
`[tYe < aggregate surplus 总盈余
QtOT'<2t] aggregate total 整体总额
RG- ,<G` aggregate value 总值；合计价值
ST\d -x aggregated basis 合计基准
T"E%;'(cp) aggregated net chargeable income 合计应课税入息实额
-i4hJC!3 aggregation 合并计算；合计；总和
pFEU^]V3* aggregation of incomes of husband and wife 夫妇入息合并计算
C0L(ti; aggregation of property 财产的总和
yI's=Iu` agio 差价；贴水
l+?sR<e?! 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》
6Q`7>l.|? Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
9A}nZ1Y 《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》
83Fmu/( Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
d ^`n/"Ice 《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》
|tO.@+[uqP Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
7gt%[r M 《香港政府和大韩民国政府关于相互促进和保护投资协定》
$oZV 54 agreement for a settlement 授产协议
g n[h:+H& agreement for assignment 转让协议
N0fmC*1- agreement for sale 售卖协议；买卖协议
>n>gX/S<C agreement for sale and purchase 买卖协议
6!RK Zj) agreement for the payment of interest 支付利息协议
8 HdjZ! agreement for the repayment of money 还款协议
,m)YL> k agreement of reinsurance 再保险协议
~uJO6C6A Agricultural Bank of China 中国农业银行
z!^3%kJJ> air passenger departure tax 飞机乘客离境税
T2 V(P>E Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
/fxv^C82yv airport tax 机场税
-yY]0 alcohol duty 酒精税
@ oFuX. alienation 让与；让渡；转让
] -G~ alimony 生活费；赡养费
gR k+KGKn< All Ordinaries Index [AOI] 所有普通股指数
_"qX6Jc all risks 全险；综合险
,
ins/-3 All Sales Record for Stock Market 《股票市场成交报告》
h8HA^><Xr Allied Capital Resources Limited 新联财务有限公司
*)i+ c{~ all-items index [Consumer Price Index] 总指数〔消费物价指数〕
HE3x0H}o> allocation letter 拨款信件
BR0P :h allocation of fund 分配款项；预留款项
lAx8m't}6 allocation of profit 利润分配；溢利分配
=UF mN" allocation warrant 拨款令
QkY;O<Y_ allotment 分配；配股
BEii:05 allotment notice 股份配售通知；配股通知
!:| D[1m allotment of shares 股份分配
S&~;l/ allowable 可获宽免；免税的
@|9V]bk allowable business loss 可扣除的营业亏损
7XiR)jYo* allowable expenses 可扣税的支出
Tc; j )_C) allowance 免税额；津贴；备抵；准备金
ffh3okyW0 allowance for debts 债项的免税额
2tdr1+U?g allowance for depreciation by wear and tear 耗损折旧免税额
AO0aOX8_+D allowance for funeral expenses 殡殓费的免税额
tR-rW)0K3Q allowance for inflation 为通货膨胀而预留的款项；通胀准备金
=bb )B( allowance for repairs and outgoings 修葺及支出方面的免税额
Fx@@.O6 allowance to debtor 给债务人的津贴
.4,l0Nn`W alteration of capital 资本更改
3d>xg%? alternate trustee 候补受托人
Vxim $'x! amalgamation 合并
q6V\n:hKV ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
q]z%<` .9* ambit of charges 征税范围；收费范围
9'h4QF+Y amended valuation 经修订的估值
U9yR~pw American Commodities Exchange 美国商品交易所
x5!ln N,# American Express Bank Limited 美国运通银行
J ?H| " American Stock Exchange 美国证券交易所
P!lTK
amortization 摊销
hgF4PdO1e amount due from banks 存放银行同业的款项
Rm=[Sj84 amount due from banks abroad 存放海外银行同业的款项
%2rUJaOgy$ amount due from holding companies 控股公司欠款
t0o'_>*?A amount due from local banks 存放本港银行同业的款项
,F0bkNBG amount due to banks 银行同业的存款
/PtmJ2 [ amount due to banks abroad 海外银行同业的存款
wTu=v amount due to holding companies 控股公司存款
7f
q\
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M1=y-3dW 3 amount due to outport banks 外埠银行同业的存款
#W=H)6 amount for note issue 发行纸币的款额
qvN 5[rb amount of bond 担保契据的款额
F$H^W@<w amount of consideration 代价款额
j*@EJ"Gm> amount of contribution 供款数额
/Wm3qlv amount of indebtedness 负债款额
4(}V$#^+ amount of principal of the loan 贷款本金额
(khMjFOg amount of rates chargeable 应征差饷数额
{#uf#J| amount of share capital 股本额
kI#yW! amount of sums assured 承保款额
y
;T=u(} amount of variation 变动幅度
d i#:KW amount of vote 拨款数额
NFlrr*=t> amount payable 应付款额
%z AN@ amount receivable 应收款额
.5?Md Amsterdam Stock Exchange 阿姆斯特丹证券交易所
tU(vt0~b analysis 分析
"(SZ;y ancillary risk 附属风险
|>AHc_:$$ annual account 周年帐目；周年帐目报表；年度决算；年结
3']=w@~ O[ annual accounting date 年结日期
Lw #vHNf6 annual allowance 每年免税额；年积金；年度津贴；年津
aG/L'weR annual balance 年度余额
aT%6d@g annual disposable income 每年可动用收入
bY7~b/ annual estimates 周年预算
^1w*$5YI annual fee 年费
@P}!mdH1 annual general meeting 周年大会
r J_fg$.< annual growth rate 年增率；每年增长率
'5m`[S-IU annual long-term supplement 长期个案每年补助金
'Lv>!s 7 annual pensionable emolument 可供计算退休金的年薪
"r.eN_d annual report 年报
ao.v]6a Annual Report on the Consumer Price Index 《消费物价指数年报》
nXcOFU annual return 周年报表；周年申报表；每年报税表格
d"JI4)%
Annual Return Rules 《周年报表规则》
P*sb@ y>}O annual review of consumer prices 每年消费物价回顾
)K^5 +oC17 annual roll-forward basis 逐年延展方式
\l9S5%L9 annual salary 年薪
CGN:=D< annual statement 年度报表；年度决算表
Dh{sVR A 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
b0"R |d[i annuitant 年金受益人
? *)wQZt; annuity 年金
8gI~x .k` annuity contract 年金合约
G[!Y 6c 3 annuity on human life 人寿年金
,mW-O!$3W antecedent debt 先前的债项
8 t
Ef> ante-dated cheque 倒填日期支票
?g #4&z. anticipated expenditure 预期开支
=f{YwtG anticipated net profit 预期纯利
{`CmE/`{ anticipated revenue 预期收入
E0Jk=cq anti-inflation measure 反通货膨胀措施
.f]2%utHB anti-inflationary stance 反通货膨胀立场
[ZkK)78}k apparent deficit 表面赤字
[X|KXlNfm apparent financial solvency 表面偿债能力
!^<%RT9@| apparent partner 表面合伙人
} X [wWH application for personal assessment 个人入息课税申请书
h$eVhN &Vv application of fund 资金应用
oN6 '% application to release as liquidator and to destruct the books of accounts and documents
CN F3".a 申请免除清盘人职务及毁灭帐簿与文件
#9) D.d|5 appointed actuary 委任精算师
- Ado-'aaS appointed auditor 委任核数师；委任审计师
8st~ O appointed trustee 委任的受托人
~g[<A?0=y appointer 委任人
nPS:T|*G apportioned pro rata 按比例分摊
6t(I.>- apportionment 分配；分摊
dY%>C75O Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
>,. x'{ apportionment formula 分摊方程式
2 Sg,b8 apportionment of estate duty 遗产税的分摊
wth*H$iF appraisal 估价；评估
-v7O*xm" appreciable growth 可观增长
{] CO;5: appreciable impact 显着影响
EzDQoN7Em appreciable increase 可观增长
V[N4 {c appreciation 增值；升值
V}UYr Va#9 appreciation against other currencies 相对其他货币升值
!K$qh{n appreciation of the exchange value of Hong Kong dollar 港元汇值上升
JHZ`LWq appreciation tax 增值税
|yd Oi& appropriation 拨款；拨用；拨付
X0QLT:J b appropriation account 拨款帐目
%;{R o)03 Appropriation Bill 拨款法案
UjI -<| appropriation-in-aid system 补助拨款办法
oDEvhN T approved assets 核准资产
YjM_8@ < approved basket stock 认可一篮子证券
C%y!)v_x approved budget 核准预算
QL4 BD93v approved charitable donation 认可慈善捐款
79JU approved charitable institution 认可慈善机构
f.&((z?r C approved currency 核准货币；认可货币
Pw h0Se5Z approved estimates 核准预算
d*{NA q'9X approved estimates of expenditure 核准开支预算
V
K)%Us- approved overseas insurer 核准海外保险人
l
/\n7: approved overseas trust company 核准海外信托公司
M;Dk$B{;R approved pooled investment fund 核准汇集投资基金
HQO z approved provident fund scheme 认可公积金计划
'6&a8 &: approved provision 核准拨款
9s}y*Vp approved redeemable share 核准可赎回股份
B Ctm05 approved regional stock 认可地区性证券
8S_v} NUm approved retirement scheme 认可退休金计划
};=44E'7 approved subordinated loan 核准附属贷款
CnA0^JX arbitrage 套戥；套汇；套利
) Cm7v@B
arbitrageur 套戥者；套汇者
4Cdl^4(LT arbitrary amount 临时款项
2'6:fr=R arrangement 措施；安排；协定
) HN,A z" arrears 欠款
] oh.w arrears of pay 欠付薪酬
56
ra ZC arrears of revenue 逾期未收税款；逾期未收的帐项
TQ\\/e : articles of association 组织章程；组织细则；组织章程细则
<CnTi S# Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
lZa L=HS#L ascertainment of profit 确定利润
c/q -WE KL "Asia Clear" “亚洲结算系统”
m| 5 yET Asia Commercial Bank Ltd. 亚洲商业银行有限公司
bez_|fY{T Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
$WV N4fg Asian Development Fund [ADF] 亚洲发展基金
]7ZY|fP2 Asian dollar bond 亚洲美元债券
oI6l ` K$ Asian dollar market 亚洲美元市场
iHB1/ Asian dollar rate 亚洲美元利率
e:&(y){n( Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
C3p/|{TP
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
.% rB-vO:g asked price 沽盘；喊价；索价；卖方报价
,:e##g~k assessable income 应评税入息
If*t$f>y4N assessable loss 应评税亏损
LgX"Qk&Ca assessable profit 应评税利润
dLs40 -R assessable value 应评税值
*&VqAc%qD assessed profit 估定利润
iEJY[P1 assessed value 经评估价值
3Y}X7-|)Z assessment 评税；评定；估价；评税单
aMaFx EW assessment number 评税编号；估价编号
*75?%l assessment of additional tax 补加税评税
(t\
F>A assessment of performance 业绩评估；实绩评价
n
7Bua Assessor 评税主任
2}^fhMS asset price bubbles 资产价格泡沫
yA/b7x-c asset-backed securities 具资产保证的证券
#6%9*Rh assets accretion 资产增值
DfNX@gbo assets and liabilities 资产与负债
LmKG6>Q1#1 assets betterment statement 资产递增表；资产改进表
Mk -Rl assets lending 实物放款；有抵押贷款
# ~SQujgB assets of the company passing on the death 死者去世时转移的公司资产
LK'|sO>|
assets pledged as security for liabilities 用作负债抵押的资产
pg.z `k assets portfolio 资产投资组合
7fg +WZ assets price 资产价格
8 =%% C: assets quality 资产质素
DgQw9` W A assets realization 资产变现
ARD &L$AX assets refinancing arrangement 资产再集资安排
^Cs5A0xo#s assets securitization 资产证券化
c9
UJ= assets situated outside Hong Kong 在香港以外地方的资产
A $9^JF0$ assets stripping 削减资产；拆卖资产
c8'! >#$ assets value 资产值
}LaRa.3 assignee 承让人
J,bE[52 assignment 转让；转让书；转让契
9n tXLWK7e assignment of interest 权益转让
3 oG5E"G assignment of letters patent and trade mark 专利证书及商标转让
n2JwZ ? assignment of property 物业转让；物业转让书
uD2v6x236 assignment right 转让权
nM)q;9-ni assignor 转让人
5+gSpg]i associate 有联系的人；有关连人士；相联者；合伙人；联系人
YRy5.F%? Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
x-:a5Kz! associate member 附属会员
V*m@Rs!)2 associated body corporate 相联法人团体
G @O~*k1v associated company 相联公司；联属公司
]y:ez8RFPU associated corporation 相联法团
q~^qf Association of Chartered Certified Accountants [ACCA] [United Kingdom]
nbpGxUF`] 公认会计师公会〔英国〕
].j;d2xT\ Association of Futures Exchange Brokers 香港期货经纪协会
m&H@f: Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
#s OkD association of underwriters 承保人组织
It ZqLUJ m assumption of control 接管
86s.qPB0 assurance 担保；保险；转易；转易书
CCp8 , assurance of interest 权益的转易
#N=!O/Y at 19XX price 按一九ＸＸ年价格计算
ib4 shaN` at a discount 按赔价计算；按贴水价格计算；打折扣
eN/o}<(e at a premium 按溢价计算；按升水价格计算
se)vi;J7 K at call 通知付款；按通知
q@i,$R at constant market price 按固定市价计算
S 9$* w!W at constant price 按固定价格计算
X0,?~i6Q at cost 按成本计算
1Fado$#
7 at current market price 按当时市价计算；按现时市价计算
7n-;++a5] at current price 按当时价格计算；按现时价格计算
zF6]2Y?k% at factor cost 按要素成本计算；按生产要素成本计算
R(?g+:eCpM at money-of-the-day price 按付款当日价格计算
iY /N%T; at or better 按指定或较佳价位〔买卖指令〕
tntQO!pM at par 按面值计算；平价
q& h&GZ at sight 见票即付
oCBZ9PGkK at the close 按收市盘
F9sVMV at the opening 按开市盘
+[MzF EE[ attestation 见证；见证条款
<mm. b at-the-money option 平价期权
?]`kc attorney 受权人；受托代表人
!);kjX QS? attornment 新拥有人承认书
]vJ]
i <|b attributable profit 可归属利润
J!$q"0G'WT attributable share value 可归属股份价值
0ZY.~b'eu Auckland Stock Exchange 奥克兰证券交易所
A
%iZ_h^ auction 拍卖
9%>GOY auctioneer 拍卖商
xEt". K audit 审计；核数
={[ s)G Audit Commission 审计署
VKcO]_W1 Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
M qu>#lL 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〕
q*,g audit review 帐目审查
EV}c,*);y Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
K
!&{ k94 audited account 审计帐目；经审计的帐目
$Hr
qX?&r audited annual account 经审计的周年帐目
o`hVI*D audited balance sheet 经审计的资产负债表
iElE-g@Ws auditor 核数师；核数主任；审计师
#7!P3j auditor's certificate 核数师证明书；审计师证明书
?lg
auditor's report 核数师报告；审计师报告
w) A@ Aussie bond 澳元债券
r+T@WvS%W austerity budget 紧缩预算
|5o0N8!b[ Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
ZT>?[`V gc Australia All Ordinaries Index 澳洲所有普通股票指数
GCn^+`.h1t Australian Dollar [AUD] 澳元
`:hEc<_/ Australian Options Market 澳大利亚期权市场
1]wx Ru Australian Securities Commission 澳洲证券事务监察委员会
=Ri' Pr x& Australian Society of Certified Practising Accountants 澳洲执业会计师公会
,G , '#] Australian Stock Exchange 澳大利亚证券交易所
"pdq_35 Austrian Schilling [ATS] 奥地利先令
W,<P]) authentication 认证；鉴证
Q; ]g9T[) authority to purchase 委托购买证；委购书
S2/6VoGE authorization 认可；核准；授权；授权书
8]!%mrS authorization by direction 指示授权
r|U'2+vn authorization by instruction 指令授权
8`e75%f:2 authorization by warrant 令状授权
=+K2`=y;WF authorization of unit trust 单位信托的认可
zmV5 k authorized agent 指定代理人
%E\&9, authorized capital 法定资本
L0\97AF authorized clerk 出市员
pBW|d\8 authorized dealer 认可交易商
#/u% sX`#y authorized financial institution 认可财务机构
9>y6zFTV authorized fund 认可基金
?&Zf b authorized fund house 获授权的基金公司；认可基金公司
}co v "o authorized institution 认可机构
}}AooziH9 authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
aJ[K' 5| authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
3z ^l authorized insurer 获授权保险人；获认可承保人
X2avo|6e authorized investment 特准投资项目
F`W8\u'db authorized person 获授权人
739J] M authorized representative 获授权代表
E;[ANy4L authorized share capital 法定股本
V2< 4~J2:9 automated quotation system 自动报价系统
m_{?py@tZ Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
. zM 自动交易系统〔香港期货交易所有限公司〕
dgb#PxOMH automatic adjustment mechanism 自动调整机制
Ho3$T automatic adjustment system 自动调整系统
'Xl[ y Automatic Clearing House 自动票据交换所
9 |Z25_sS automatic exchange rates accumulation system 自动化汇率累集系统
1
J3h_z6/ Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
gv7(-I automatic teller machine [ATM] 自动柜员机
k)VoDxMKK autopay 自动转帐
k5]M~" available assets 可用资产
J&%d(EJM available fiscal reserve 现存财政储备
U% 2[,c_ available profit 可用利润
K OZHz`1! Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
{fi:]|<1h average 平均；平均数；海损
W'f{u&< average basic salary 平均基本薪金
Ey5E1$w%& average consumer expenditure 平均消费开支；一般消费开支
! } u '% average cost 平均成本
crV2T average cost of land production 增辟土地平均成本
iHKWz)0 average daily turnover 平均每日成交额
^j "*-) R average daily wage rate 平均每日工资率
PCxv_Svf average expenditure pattern 平均开支模式
i q CZIahf average growth rate 平均增长率
dA;f`Bi;Q average net fixed assets 固定资产平均净值
c< ke)@ average of relatives 相对价格平均数
`4 Jlf! average price 平均价格
*], ]E; average propensity to consume 平均消费倾向；一般消费倾向
Jh3(5d "MV average propensity to save 平均储蓄倾向；一般储蓄倾向
o $k1&hyH average rate 平均率
IuJj ;L1 average revenue 平均收入；平均收益
0~qnwe[g} average stock 平均库存；平均存货
%<x2=#0 average yearly rent 平均年租
/\=syl avoidance of double taxation 避免双重课税
L;a> J avoidance of tax 避税
