A:
8$OE<c?#5n A share Ａ股；甲类股份
lmj73OB3 abatement of tax 减税；减扣免税额
3UslVj1u ABN AMRO Bank N.V. 荷兰银行
-AD 3Pd|Y[ above-the-line expenditure 线上项目支出；经常预算支出
opte)=]J above-the-line receipt 线上项目收入；经常预算收入
>A h [uM ABSA Asia Limited 南非联合亚洲有限公司
="d}:Jl absolute change 绝对数值变更
d=xU
f`^ absolute expenditure 实际开支
k/j]*~" absolute guideline figure 绝对准则数字
d01bt$8> absolute interest 绝对权益
V. =! ^0'A absolute order of discharge 绝对破产解除令
iKLN !QR absolute profit margin 绝对利润幅度
:f 1*-y absolute value 实值；绝对值
FGzB 7w# absolutely vested interest 绝对既得权益
!R Flv absorbed cost 已吸收成本；已分摊成本
`L]cJ0tAs absorption 吸收；分摊；合并
.N5}JUj absorption rate 吸收率；摊配率；分摊率
r*&gd |sn ACB Finance Limited 亚洲商业财务有限公司
_j}|R(s*+V acceptable form of reciprocity 合理的互惠条件
(] (:0H acceptable rate 适当利率；适当汇率
TW{.qed8^ acceptance agreement 承兑协议
zp!{u{ acceptance for honour 参加承兑
p#qQGJe acceptor 承兑人；接受人；受票人
A%k@75V@ acceptor for honour 参加承兑人
X4Q ?]{ accident insurance 意外保险
;} Ty b Accident Insurance Association of Hong Kong 香港意外保险公会
HP:ee+n accident insurance scheme 意外保险计划
ucL}fnY1 accident year basis 意外年度基准
J5*krH2i accommodation 通融；贷款
VI74{='= accommodation bill 通融票据；空头票据
'.c [7zL accommodation party 汇票代发人
">v76%>Z7 account balance 帐户余额；帐户结余
=Qsh3b&<P account book 帐簿
k9~NIvnB` account collected in advance 预收款项
HIk5Q'e k account current book 往来帐簿
8jMw7ti account of after-acquired property 事后取得的财产报告
^Q pP' account of defaulter 拖欠帐目
q}*(rR9/Br account payable 应付帐款
;
"ux{ . account payee only [A/C payee only] 只可转帐；存入收款人帐户
!0z bWB 9 account receivable 应收帐款
)U`6` & F account receivable report 应收帐款报表
E<:XH j m account statement 结单；帐单；会计财务报表
Ew*_@hVC account title 帐户名称；会计科目
iyB02\d accountant's report 会计师报告
Xjw> Qws Accountant's Report Rules 会计师报告规则
t:eZ`6o$T\ accounting and auditing procedure 会计与审计程序；会计与核数程序
blpX _N Accounting Arrangements 《会计安排》
M/EEoK^K@ accounting basis 会计基础
-= H* (M accounting by Official Receiver 破产管理署署长呈交的帐目
)^q M%k8 Accounting Circular 《会计通告》
.__XOd} K accounting class 会计类别
|F =!0Id< accounting date 记帐日期；会计结算日期
"T=Z/@Vy accounting for money 款项核算
P(l$5x ]g, Accounting Officer 会计主任
!g
# accounting period 会计报告期；会计期
{pH{SRM)B accounting policy 会计政策；会计方针
(0 /,R accounting practice 会计惯例
(#k> cA(} accounting principle 会计准则
IDQ@h`"B accounting record 会计记录
k @L},Td accounting report 会计报告
Dt%G v0 Accounting Services Branch [Treasury] 会计事务部〔库务署〕
V7U& 8UPb Accounting Society of China 中国会计学会
z#ab
V1
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9t:F![rg accounting system 会计制度；会计系统
twv|,kM accounting transaction 会计事项；帐务交易
2&MIt(\- accounting treatment 会计处理
/{>$E>N; accounting year 会计年度
UbNA|`H accretion 增值；添加
/2N'SOX accrual 应计项目；应累算数目
VkTdpeBV accrual basis 应计制；权责发生制
K1>X%f^ accrual basis accounting 应计制会计；权责发生制会计
DDxbIk t accrue 应累算；应计
}Qyuy~-&^ accrued benefit 应累算利益
H .*:+ accrued charges 应计费用
tS!Fn Qg4 accrued cumulative preference share dividend 应累算的累积优先股股息
7|% |w accrued expenses 应累算费用
}{T9`^V:h accrued interest payable 应付利息；应计未付利息
,n<t':- accrued interest receivable 应收利息；应计未收利息
4Vl_vTz{i accrued right 累算权益
cyrVz4_ a accruing profit 应累算的利润
I
L ]uw accumulated fiscal reserve 累积财政储备
K2$ fKju accumulated profit 累积利润；滚存溢利
&|yQwNA*a" accumulated reserve 累积储备
3 <}\{ jT accumulation of surplus income 累积收益盈余
,5!&} acquired assets 既得资产
Le;;Yd}f acquisition 收购；购置；取得
R=
,jqW< acquisition cost 购置成本
kt`_n+G acquisition expenses 购置费用
^j]"! :h acquisition of 100% interest 收购全部股权
jz,Mm,Gi acquisition of control 取得控制权
0U|t@& q acquisition of fixed assets 购置固定资产
NwAvxN<R(f acquisition of shell “买壳”
! %MI9 Ok acquisition price 收购价
W>f q 9 act of God 天灾
^*s DJ # acting partner 执事合伙人
Yc~( W ue active market 买卖活跃的市场；交投畅旺的市场；旺市
w-iu/|} active partner 积极参与的合伙人
q^!_jMN5 active trading 交投活跃
L\0;)eJ#M actual circulation 实际流通
v. iHgh actual cost 实际成本
q4u, pm,@ actual expenditure 实际开支；实际支出
di.yh3N$ actual income 实际入息；实际收入；实际收益
y7CC5S ?
actual market 现货市场
C,;T/9 actual price 现货价；实际价格
r<' ni actual profit 实际利润
*Jn Y0xP actual quotation 实盘；实际价位；实际报价
hcn $uyP actual year basis 按实际年度计算
Z2n
Jw actuals 实货
L
hp actuarial investigation 精算调查
`iHy Gfm actuarial principle 精算原则
@JW HG1qJ actuarial report 精算师报告
JJ:p A_uX Actuarial Society of Hong Kong 香港精算学会
rX7GVg@H actuarial valuation 精算师估值
ML _$/ actuary 精算师
cNbH:r"Ay ad referendum agreement 暂定协议；有待覆核的协定
)Ehi 8 ad valorem duty 从价税；按值征税
}K .Rv(m ad valorem duty system 从价税制
5!QT
}Um ad valorem fee 从价费
5)5$h]Nz> ad valorem tariff 从价关税
Ky0}phGRu additional allowance 额外免税额
Yg /g9 $' additional amount for unexpired risk 未过期风险的额外款额
` ~w|X z additional assessable profit 补加应评税利润
"Jahc.I additional assessment 补加评税
*S xDwN additional commitment 额外承担
t1JU_P additional commitment vote 额外承担拨款
HNJR&U t additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
V`
T l$EF additional dependent parent allowance 供养父母额外免税额
#fYRsVQ additional provision 额外拨款
\gsJ1@ additional stamp duty 附加印花税
&\>=4)HB; additional tax 补加税罚款；补加税款
s.X
.SJ Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
b(IZ:ekZ5 adjudged bankrupt 被裁定破产
|}7!'f\M adjudicated bankrupt 裁定破产人
T_)g/,5> adjudication fee 裁定费；评定印花税额手续费；评估契据费
iQJa6QF&: adjudication of bankruptcy 裁定破产；宣告破产
z''ejq adjudication of insolvency 裁定无力偿还债务
t$Bu<frQ adjusted actual 经调整的实数；调整后的实数
lfAiW;giJ adjusted current assets 经调整的流动资产；调整后的流动资产
/F$E)qN7n adjusted figure 经调整的数字；调整后的数额
-Qn l)JB adjusted liabilities 经调整的负债；调整后的负债
v X7U|zy adjusted loss 经调整的亏损；调整后的亏损
VA>0Y 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
6HguZ_jC adjusted profit 经调整的利润；调整后的利润
'3w%K+eJY adjusted surplus 经调整的盈余额；调整后的盈余额
P L7(0b% adjusted value 经调整的价值；调整后的价值
uHsLlfTn adjustment 调整；修订；理算〔保险〕
o}&{Y2!x adjustment centre 调剂中心
~?4 BP%g-y adjustment lag 调整过程的时间差距；调整时差
VKtlA fXy~ adjustment mechanism 调整机制
!4a#);`G adjustment of loss 亏损调整
f}~=C2R1<! adjustment process 调整过程；调整程序
A0>r]<y adjustment range 调整幅度
dVPY07P administered exchange rate 受管制汇率
r#A*{ 4wz Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
Bq ;GO administration expenses 行政费用
\11+~ administration fee 手续费；行政费
Z
l;TS%$ administration in bankruptcy 破产管理
T, +=ka$ administration order 遗产管理令
ny%$BQM= administrator 管理人；遗产管理人
G!`PP administrator of the estate 遗产管理人
FWB
*=.A9 admission of debt 债项承认书
d-C%R9 admission of proof 接纳债权证明
a)4%sX*I
advance 放贷款项；垫付款项；预支款项；预付款项
+!G J advance account 暂支帐目；预付款帐户
`T+w5ONn advance compensation 预付补偿金
(&1.!R[X advance from shareholder 股东垫款
fLpWTkr0 advance pending reimbursement 预支以待日后付还
JljCI@ advanced economy 先进经济体系
0~EGrEt advancement 预付；预付财产
=W;e9 6# advances warrant 垫款令
!g`I*ZE+e advancing 贷出
wMw}3qX$j adverse balance 逆差
>S-JAPuO adverse exchange 逆汇
Y]=k"]:% advertisement addressed to shareholders 在报章刊登的致股东通告
d&+ 0JI< advice for collection 托收通知书
JQ;.+5
N<K advice of drawing 提款通知书；汇票通知书
Yg?BcY\ advice of payment 付款通知
mlCBstt{ Advisory Committee [Securities and Futures Commission]
%Oo
f/q 谘询委员会〔证券及期货事务监察委员会〕
IRdR3X56 Advisory Committee on Diversification 经济多元化谘询委员会
@)x*6 2r+ affidavit 誓章；遗产申报誓章
piH0_7qr affidavit of no receipt 述明无收款的誓章
3A {)C_1a affiliate 联号；联营公司；附属公司
/\_n5XI1 affiliated company 附属公司；联号；联营公司
>& Oql9_ affirmation [estate duty] 非宗教式宣誓〔遗产税〕
E]8u j8K3] affordability 负担能力
]=%6n@z' African Development Bank [AfDB] 非洲开发银行
_R b2jq(&0 after-acquired property 事后取得的财产
|V4<eF-0S after-hours dealing 市后交易
yoJ.[M4q after-tax profit 税后盈利；税后利润；税后溢利
ZDAW>H< agency agreement 代理协议
VM:|I~gJ agency expenses 代理机构的开支
$5/d?q-ts{ agency fee 代理费
$=Ns7Sbup Agency Law 《代理法》
3z, Ci$[ agent 代理人；承销人
;BqCjS%`N agent of company 公司代理人
Ssuz%* agent's fee 代理人费；经纪费
M| j=J{r aggregate 总计；总数；总体数字
u]7wd3( aggregate amount 总款额；总额
\ {]y(GT aggregate assets and liabilities 总体资产与负债
'.;{"G.@' aggregate at constant price 按固定价格计算的总体数字
mhX66R aggregate demand 总需求
5 2 Qr aggregate gross position 总持仓量
_' ebXrbZB aggregate limit 总限额
/:G y . aggregate of salaries tax 合计薪俸税
~".@;Q aggregate performance 总体表现；总体业绩
+}M3O]? 4 aggregate supply 总体供应
UgK
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<ShA_+Nd aggregate total 整体总额
."=p\:^j* aggregate value 总值；合计价值
N6of$p'N aggregated basis 合计基准
p}h.2)PO aggregated net chargeable income 合计应课税入息实额
K6
>\4'q aggregation 合并计算；合计；总和
n}[S aggregation of incomes of husband and wife 夫妇入息合并计算
:b(W&iBWhI aggregation of property 财产的总和
|6b~c{bt agio 差价；贴水
"g #%d Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
H8[A*uYL
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
OA=~ i/n~ 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
D*[J rq, Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
1AN$s
《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》
X[r 0$yuE Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
z'$1$ ~I 《香港政府和大韩民国政府关于相互促进和保护投资协定》
TwI s _r: agreement for a settlement 授产协议
__Ksn^I agreement for assignment 转让协议
knYp"<qj agreement for sale 售卖协议；买卖协议
i>,An kI& agreement for sale and purchase 买卖协议
2nC,1%kxhq agreement for the payment of interest 支付利息协议
Jy% ? "wn agreement for the repayment of money 还款协议
E/a2b(,Tg agreement of reinsurance 再保险协议
5\XD/Q M Agricultural Bank of China 中国农业银行
[2Zy~`*y { air passenger departure tax 飞机乘客离境税
jq*`| m;Q Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
H!Q72tyo airport tax 机场税
0"% dPKi alcohol duty 酒精税
Ikf[ K%NKn alienation 让与；让渡；转让
|u^S}"@3sU alimony 生活费；赡养费
7+hF1eoI All Ordinaries Index [AOI] 所有普通股指数
<7F-WR/2n all risks 全险；综合险
aK
- x { All Sales Record for Stock Market 《股票市场成交报告》
1S!}su,uH Allied Capital Resources Limited 新联财务有限公司
tkcs6uy all-items index [Consumer Price Index] 总指数〔消费物价指数〕
W"_<SYV J allocation letter 拨款信件
-u'"l(n)~ allocation of fund 分配款项；预留款项
oV0 45G allocation of profit 利润分配；溢利分配
K &`1{, allocation warrant 拨款令
^ex\S 8j allotment 分配；配股
m<-!~ ew allotment notice 股份配售通知；配股通知
QwWd"Of allotment of shares 股份分配
t~j 6w sx; allowable 可获宽免；免税的
;z.niX .fx allowable business loss 可扣除的营业亏损
*0^~@U allowable expenses 可扣税的支出
aMY@**^v allowance 免税额；津贴；备抵；准备金
)V2W:M allowance for debts 债项的免税额
>h;]rMD!| allowance for depreciation by wear and tear 耗损折旧免税额
gh ?[x.U allowance for funeral expenses 殡殓费的免税额
> B@ c74 allowance for inflation 为通货膨胀而预留的款项；通胀准备金
jL^@;"/XhC allowance for repairs and outgoings 修葺及支出方面的免税额
=X7kADRq allowance to debtor 给债务人的津贴
Y06^ M?} alteration of capital 资本更改
mLZ1u\ 7W alternate trustee 候补受托人
iLuC_.'u= amalgamation 合并
HS{Vohy > ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
ApeqbD5g& ambit of charges 征税范围；收费范围
>lUPOc amended valuation 经修订的估值
Ld}?da Pj American Commodities Exchange 美国商品交易所
zT78Fl iY6 American Express Bank Limited 美国运通银行
zvdut ,6< American Stock Exchange 美国证券交易所
N~8H \ amortization 摊销
W<pr Y amount due from banks 存放银行同业的款项
G5/A {1sz& amount due from banks abroad 存放海外银行同业的款项
>j AFt _ amount due from holding companies 控股公司欠款
zFExYY d
amount due from local banks 存放本港银行同业的款项
WSH[*j MA amount due to banks 银行同业的存款
?QT6q]|d0+ amount due to banks abroad 海外银行同业的存款
$YEm(:v$ amount due to holding companies 控股公司存款
t!qLgJ5%y amount due to local banks 本港银行同业的存款
n >y,{"J{ amount due to outport banks 外埠银行同业的存款
W^ L ^7 amount for note issue 发行纸币的款额
0d_)C>gcF amount of bond 担保契据的款额
MZ,1 mR amount of consideration 代价款额
>z \IO amount of contribution 供款数额
ewk7:zS/? amount of indebtedness 负债款额
tjx8 UgSi amount of principal of the loan 贷款本金额
F*P hV|XU amount of rates chargeable 应征差饷数额
C LaQE { amount of share capital 股本额
fYk>LW amount of sums assured 承保款额
#! R>`l(S amount of variation 变动幅度
?/3wO/7[ amount of vote 拨款数额
$3HqVqF^R amount payable 应付款额
B&a{,.m&q6 amount receivable 应收款额
+ausm!~6 Amsterdam Stock Exchange 阿姆斯特丹证券交易所
`;6M|5G analysis 分析
'OtT q8G ancillary risk 附属风险
U ~: H> annual account 周年帐目；周年帐目报表；年度决算；年结
n;Oe- +oSC annual accounting date 年结日期
lrv-[}} annual allowance 每年免税额；年积金；年度津贴；年津
\yJ
4+vo2Q annual balance 年度余额
kzRvLs4xM annual disposable income 每年可动用收入
Dz~0 ( annual estimates 周年预算
,_kw}_n= annual fee 年费
Q jj }k) annual general meeting 周年大会
7@;*e=v annual growth rate 年增率；每年增长率
+x
3 x annual long-term supplement 长期个案每年补助金
zas&gsl-; annual pensionable emolument 可供计算退休金的年薪
XZ
|L D# annual report 年报
PK:Lv15"r Annual Report on the Consumer Price Index 《消费物价指数年报》
vTK%8qoZ annual return 周年报表；周年申报表；每年报税表格
<\^o Annual Return Rules 《周年报表规则》
a 20w.6F annual review of consumer prices 每年消费物价回顾
w"9h_;'C_ annual roll-forward basis 逐年延展方式
L }*o8l` annual salary 年薪
x *I'Ar annual statement 年度报表；年度决算表
J -z. 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
Mgw#4LU annuitant 年金受益人
,/+Mp annuity 年金
aze#Cn,P} annuity contract 年金合约
8?nn4]P annuity on human life 人寿年金
Z2]0brV antecedent debt 先前的债项
%HG+ |)b ante-dated cheque 倒填日期支票
Cb+sE" x] anticipated expenditure 预期开支
#'&-S@/nQs anticipated net profit 预期纯利
{A0F/#M] anticipated revenue 预期收入
]"T157F anti-inflation measure 反通货膨胀措施
6- wpR anti-inflationary stance 反通货膨胀立场
Y5GN7. apparent deficit 表面赤字
9Ad%~qciY apparent financial solvency 表面偿债能力
eQ[akVMk apparent partner 表面合伙人
h2zSOY{su application for personal assessment 个人入息课税申请书
bra2xHK@ application of fund 资金应用
<9pI ~\@w application to release as liquidator and to destruct the books of accounts and documents
@:zC!dR)G 申请免除清盘人职务及毁灭帐簿与文件
vb~%u;zrC@ appointed actuary 委任精算师
P}Ig6^[m\ appointed auditor 委任核数师；委任审计师
U^7h w(}me appointed trustee 委任的受托人
QgU]3`z" appointer 委任人
nr]=O`Mvh apportioned pro rata 按比例分摊
2@a 'n@- apportionment 分配；分摊
3J" `mQ Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
!hQ-i3?qm apportionment formula 分摊方程式
n8EKT uy apportionment of estate duty 遗产税的分摊
6h/!,j0:t_ appraisal 估价；评估
DL bP$&o appreciable growth 可观增长
oqwW appreciable impact 显着影响
]#M"|iTR appreciable increase 可观增长
Jzf+"%lv appreciation 增值；升值
Nt8"6k_ appreciation against other currencies 相对其他货币升值
X]}ai 5 appreciation of the exchange value of Hong Kong dollar 港元汇值上升
bnfeZR1m_ appreciation tax 增值税
w]MI3_|'r( appropriation 拨款；拨用；拨付
0t!Z MH appropriation account 拨款帐目
Q+Nnj(AQY Appropriation Bill 拨款法案
8x1!15Wiz appropriation-in-aid system 补助拨款办法
B PkMw'a: approved assets 核准资产
.K~V DUu approved basket stock 认可一篮子证券
md L T7 approved budget 核准预算
M{p6&eg approved charitable donation 认可慈善捐款
"#wAGlH6> approved charitable institution 认可慈善机构
c= 2E/x? approved currency 核准货币；认可货币
w31 O~Ve approved estimates 核准预算
lJ AzG,f approved estimates of expenditure 核准开支预算
Q% aF~ approved overseas insurer 核准海外保险人
A&1EOQ=N approved overseas trust company 核准海外信托公司
Eo$ l-Hl5= approved pooled investment fund 核准汇集投资基金
Z%o.kd" approved provident fund scheme 认可公积金计划
MMa`}wSs approved provision 核准拨款
wOL%otEf approved redeemable share 核准可赎回股份
5L6.7}B approved regional stock 认可地区性证券
]kNxytH\o approved retirement scheme 认可退休金计划
.n IGs'P approved subordinated loan 核准附属贷款
FsUH/Y
y arbitrage 套戥；套汇；套利
'*Y mYU arbitrageur 套戥者；套汇者
&S.p%Qe" arbitrary amount 临时款项
fX9b1x arrangement 措施；安排；协定
1<x5{/CZ arrears 欠款
` ci
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X1~ B arrears of revenue 逾期未收税款；逾期未收的帐项
vJ!<7 l& articles of association 组织章程；组织细则；组织章程细则
J|I& { Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
EY
9N{ ascertainment of profit 确定利润
EPwM+#|e- "Asia Clear" “亚洲结算系统”
#kDJ>r |&- Asia Commercial Bank Ltd. 亚洲商业银行有限公司
w4p<q68 Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
<q#/z&F! Asian Development Fund [ADF] 亚洲发展基金
P&]PJt5 Asian dollar bond 亚洲美元债券
~ f>km|Q{u Asian dollar market 亚洲美元市场
g JMv Asian dollar rate 亚洲美元利率
-7l)mk Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
W_N!f=HW Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
,;wc$-Z!8 asked price 沽盘；喊价；索价；卖方报价
p= U5qM.O assessable income 应评税入息
E#cZM> assessable loss 应评税亏损
Nl `8Kcv assessable profit 应评税利润
B& )o:P7h assessable value 应评税值
~,.}@XlgT. assessed profit 估定利润
UK xeN[fv assessed value 经评估价值
VjVL/SO/ assessment 评税；评定；估价；评税单
WKPuI E: assessment number 评税编号；估价编号
<oWoJP`G assessment of additional tax 补加税评税
kUG3_ *1
. assessment of performance 业绩评估；实绩评价
^aG=vXK`b Assessor 评税主任
i^'Uod0d. asset price bubbles 资产价格泡沫
{$mj9?n=v asset-backed securities 具资产保证的证券
~'l.g^p bv assets accretion 资产增值
D#,P-0+% assets and liabilities 资产与负债
& ]/Z~V t assets betterment statement 资产递增表；资产改进表
T&`H )o assets lending 实物放款；有抵押贷款
p #95Q assets of the company passing on the death 死者去世时转移的公司资产
Z,osdF assets pledged as security for liabilities 用作负债抵押的资产
(7g1eEK % assets portfolio 资产投资组合
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Fx assets price 资产价格
& t\KKsUtd assets quality 资产质素
C}{$'#DV2 assets realization 资产变现
yr
/p3ys assets refinancing arrangement 资产再集资安排
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(7 assets securitization 资产证券化
T;%ce LD assets situated outside Hong Kong 在香港以外地方的资产
CdRgI^5 assets stripping 削减资产；拆卖资产
A"@C }f assets value 资产值
V0h assignee 承让人
JUlV$b.)J assignment 转让；转让书；转让契
M/,jHG8 v assignment of interest 权益转让
qeyBZ8BG assignment of letters patent and trade mark 专利证书及商标转让
0#mu[O assignment of property 物业转让；物业转让书
? h$>7| assignment right 转让权
3wBc`vJ! assignor 转让人
f}'E|:Z 7k associate 有联系的人；有关连人士；相联者；合伙人；联系人
b)A$lP %` Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
{]}}rx'|P associate member 附属会员
AdtAc$@xK associated body corporate 相联法人团体
sGCV um} associated company 相联公司；联属公司
^xGdRa U# associated corporation 相联法团
dB`YvKr# Association of Chartered Certified Accountants [ACCA] [United Kingdom]
TY=BP! s 公认会计师公会〔英国〕
zA![c l>$ Association of Futures Exchange Brokers 香港期货经纪协会
PQ2u R
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
5UwaBPj4 association of underwriters 承保人组织
l#,WMu& assumption of control 接管
(,E.1j]ji assurance 担保；保险；转易；转易书
g=;c*{ assurance of interest 权益的转易
#GYCU! at 19XX price 按一九ＸＸ年价格计算
[U ezi1I at a discount 按赔价计算；按贴水价格计算；打折扣
L`ZH.fN at a premium 按溢价计算；按升水价格计算
m.MOn3 n] at call 通知付款；按通知
V l!Z|}z at constant market price 按固定市价计算
nJYcC"f at constant price 按固定价格计算
1_7} B4 at cost 按成本计算
Ywf.,V at current market price 按当时市价计算；按现时市价计算
u8*Uia*vwH at current price 按当时价格计算；按现时价格计算
j+n1k^jC at factor cost 按要素成本计算；按生产要素成本计算
6M"]p at money-of-the-day price 按付款当日价格计算
e/WR\B'1 at or better 按指定或较佳价位〔买卖指令〕
zb}:wUR at par 按面值计算；平价
m&OzT~?_>N at sight 见票即付
@fp(uu at the close 按收市盘
EM*YN=S o at the opening 按开市盘
'Z-jj2t} attestation 见证；见证条款
()vxTTa at-the-money option 平价期权
f 4zd(J attorney 受权人；受托代表人
YSt' ] attornment 新拥有人承认书
iuq-M?1 attributable profit 可归属利润
LD WF c_ attributable share value 可归属股份价值
}`yIO"{8n Auckland Stock Exchange 奥克兰证券交易所
nVoPTr auction 拍卖
u|\Lb2Kb: auctioneer 拍卖商
]OHzE]Q audit 审计；核数
D:llGdU#2 Audit Commission 审计署
=%|S$J Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
~l-Q0wg 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〕
RaAi9b[/S audit review 帐目审查
gQ *0 Mk Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
UGEC _ audited account 审计帐目；经审计的帐目
8@qYzSx[ audited annual account 经审计的周年帐目
j3 ~: \H audited balance sheet 经审计的资产负债表
r}9qK%C G. auditor 核数师；核数主任；审计师
L^)&"6oSa auditor's certificate 核数师证明书；审计师证明书
- ny[Lh^b auditor's report 核数师报告；审计师报告
xF5q=%n Aussie bond 澳元债券
wa W2$9O austerity budget 紧缩预算
BULX*eOt Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
OR4!73[I Australia All Ordinaries Index 澳洲所有普通股票指数
$ W(m Australian Dollar [AUD] 澳元
nvxftbfE^D Australian Options Market 澳大利亚期权市场
d$kGYMT" Australian Securities Commission 澳洲证券事务监察委员会
|~CN]N Australian Society of Certified Practising Accountants 澳洲执业会计师公会
VLc=!W} Australian Stock Exchange 澳大利亚证券交易所
O (h4;'/E Austrian Schilling [ATS] 奥地利先令
kh 1 7 authentication 认证；鉴证
y:D|U!o2V authority to purchase 委托购买证；委购书
>tqLwC."' authorization 认可；核准；授权；授权书
Tl %#N" authorization by direction 指示授权
!Z,h5u\.w authorization by instruction 指令授权
"MKgU[ t authorization by warrant 令状授权
E:(flW= authorization of unit trust 单位信托的认可
a84^"GH7 authorized agent 指定代理人
rcPP-+XW authorized capital 法定资本
S-npJh
6 authorized clerk 出市员
4_8%ZaQ\.? authorized dealer 认可交易商
(+38z)f authorized financial institution 认可财务机构
q*\ #H C authorized fund 认可基金
I7nt <l! authorized fund house 获授权的基金公司；认可基金公司
7:I`
~ @m authorized institution 认可机构
ioIUIp+B~u authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
VieC+Kk authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
qXkc~{W_ authorized insurer 获授权保险人；获认可承保人
#]oVVf_ authorized investment 特准投资项目
1 +O - g authorized person 获授权人
A} FEM[2 authorized representative 获授权代表
q[nX<tO authorized share capital 法定股本
B5 IS-d automated quotation system 自动报价系统
(01M 0b# Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
M ZB0vdx 自动交易系统〔香港期货交易所有限公司〕
xXE/pIXw automatic adjustment mechanism 自动调整机制
Y{B|*[xM automatic adjustment system 自动调整系统
9Y- Sqk+ Automatic Clearing House 自动票据交换所
.ZFs+8qU> automatic exchange rates accumulation system 自动化汇率累集系统
!ui i|" Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
H*!j\|v0 automatic teller machine [ATM] 自动柜员机
(!& cfabL autopay 自动转帐
F"#bCnS available assets 可用资产
><viJ$i available fiscal reserve 现存财政储备
`$jc=ZLm available profit 可用利润
!iWPldn&] Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
cXFNX< average 平均；平均数；海损
GN /]^{D average basic salary 平均基本薪金
p\wE})mu average consumer expenditure 平均消费开支；一般消费开支
FRQ0tI p average cost 平均成本
}a,j1r_Hl& average cost of land production 增辟土地平均成本
ns9iTU) average daily turnover 平均每日成交额
( YF`#v6 average daily wage rate 平均每日工资率
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average expenditure pattern 平均开支模式
L"&j(|{ average growth rate 平均增长率
I#zrz3WU average net fixed assets 固定资产平均净值
V]tuc s average of relatives 相对价格平均数
m:59f9WXA average price 平均价格
w7$*J:{ average propensity to consume 平均消费倾向；一般消费倾向
ykH?;X u average propensity to save 平均储蓄倾向；一般储蓄倾向
X #j-Ld{j average rate 平均率
sWP5=t(i+9 average revenue 平均收入；平均收益
6e(|t2^ average stock 平均库存；平均存货
tI|?k(D average yearly rent 平均年租
,o& &d . avoidance of double taxation 避免双重课税
4pq@o avoidance of tax 避税
