A:
S3> <zGYk A share Ａ股；甲类股份
U t .#h=" abatement of tax 减税；减扣免税额
'Sjt*2blq ABN AMRO Bank N.V. 荷兰银行
Y %@a~| above-the-line expenditure 线上项目支出；经常预算支出
vABUUAo!Jr above-the-line receipt 线上项目收入；经常预算收入
3V@!}@y,F6 ABSA Asia Limited 南非联合亚洲有限公司
w*B4>F Yg absolute change 绝对数值变更
Q a3+ 9 absolute expenditure 实际开支
D@o8Gerq~ absolute guideline figure 绝对准则数字
'*n2< y absolute interest 绝对权益
B"2#}HM absolute order of discharge 绝对破产解除令
,")/R/ d absolute profit margin 绝对利润幅度
(sx,Ol absolute value 实值；绝对值
El |Y]f absolutely vested interest 绝对既得权益
4>t=r\"4 absorbed cost 已吸收成本；已分摊成本
HHg[6aw absorption 吸收；分摊；合并
$Ce;}sM absorption rate 吸收率；摊配率；分摊率
|TCg`ZS`cZ ACB Finance Limited 亚洲商业财务有限公司
287)\FU;3 acceptable form of reciprocity 合理的互惠条件
jQ 9i<-zc acceptable rate 适当利率；适当汇率
l]z=0 acceptance agreement 承兑协议
nsy eid* acceptance for honour 参加承兑
u]s}@(+. acceptor 承兑人；接受人；受票人
==Bxv:6 acceptor for honour 参加承兑人
,_ RP y2N accident insurance 意外保险
Vv3:x1S Accident Insurance Association of Hong Kong 香港意外保险公会
=;y(b~ accident insurance scheme 意外保险计划
x aW9Sj0ZM accident year basis 意外年度基准
X"O^4MnvI accommodation 通融；贷款
Q7XlFjzcm accommodation bill 通融票据；空头票据
TtP2>eh- accommodation party 汇票代发人
5F wVR3, account balance 帐户余额；帐户结余
)1o<} 7 account book 帐簿
>IE`, fe account collected in advance 预收款项
J|:Zs1.<d account current book 往来帐簿
{Q
AV account of after-acquired property 事后取得的财产报告
^6FU] account of defaulter 拖欠帐目
!MQVtn^C# account payable 应付帐款
F]6$4o[ account payee only [A/C payee only] 只可转帐；存入收款人帐户
y rmi:=N( account receivable 应收帐款
#w&N)
c> account receivable report 应收帐款报表
>0.a#-u^ account statement 结单；帐单；会计财务报表
(v1~p3H account title 帐户名称；会计科目
' uU{.bq accountant's report 会计师报告
>PoVK{&y Accountant's Report Rules 会计师报告规则
]j57Gk%z accounting and auditing procedure 会计与审计程序；会计与核数程序
"D?:8!\! Accounting Arrangements 《会计安排》
?$Ii _. accounting basis 会计基础
zM!2JC accounting by Official Receiver 破产管理署署长呈交的帐目
A,]%*kg2 Accounting Circular 《会计通告》
6tv-PgZ accounting class 会计类别
%
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'UA accounting date 记帐日期；会计结算日期
*1CZRfWI accounting for money 款项核算
vDcYz, Accounting Officer 会计主任
JFh_3r' accounting period 会计报告期；会计期
zb& 3{, accounting policy 会计政策；会计方针
|7% #z~rT accounting practice 会计惯例
<-F[q'!C1 accounting principle 会计准则
J:oAzBFpA accounting record 会计记录
a474[? accounting report 会计报告
l q }g*ih Accounting Services Branch [Treasury] 会计事务部〔库务署〕
M*7:-Tb]C Accounting Society of China 中国会计学会
HAc1w]{( accounting statement 会计报表
q-TDg0 accounting system 会计制度；会计系统
,BE4z2 a accounting transaction 会计事项；帐务交易
ayh= @7* accounting treatment 会计处理
l&oc/$&|[ accounting year 会计年度
POt 8G accretion 增值；添加
vbSycZ2M7 accrual 应计项目；应累算数目
C7xmk;c
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! ,&{1p accrual basis accounting 应计制会计；权责发生制会计
=uD^#AX accrue 应累算；应计
6uKS!\EY| accrued benefit 应累算利益
;cp,d~m rf accrued charges 应计费用
\T nRn(Kw accrued cumulative preference share dividend 应累算的累积优先股股息
R;`C;Rbf accrued expenses 应累算费用
'O[0oi& accrued interest payable 应付利息；应计未付利息
RG y+W- accrued interest receivable 应收利息；应计未收利息
m\e?'-( s accrued right 累算权益
}-H)jN^ accruing profit 应累算的利润
k`h#.B J accumulated fiscal reserve 累积财政储备
#MAXH7[ accumulated profit 累积利润；滚存溢利
+S
],){ accumulated reserve 累积储备
>m# bj^F \ accumulation of surplus income 累积收益盈余
9#b/D&pX5 acquired assets 既得资产
55Ag<\7 acquisition 收购；购置；取得
}b=Cv?Zg$m acquisition cost 购置成本
eH^ ~r{{R acquisition expenses 购置费用
*m*sg64Zw acquisition of 100% interest 收购全部股权
MeW?z|x`' acquisition of control 取得控制权
=gQ^,x0R9 acquisition of fixed assets 购置固定资产
olca
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I@q(P>]X9 acquisition price 收购价
@ ~8* act of God 天灾
'ocPG.PaU acting partner 执事合伙人
= ow=3Ku active market 买卖活跃的市场；交投畅旺的市场；旺市
HM qR%A active partner 积极参与的合伙人
MkX=34oc^ active trading 交投活跃
}0~X)Vgm( actual circulation 实际流通
2VaKt4+` actual cost 实际成本
] 3]=RuQK2 actual expenditure 实际开支；实际支出
3H ,?ZFFGz actual income 实际入息；实际收入；实际收益
" r[Ob]/ actual market 现货市场
(0u(<qA\ actual price 现货价；实际价格
)>I-j$%=2 actual profit 实际利润
W.Z`kH *B actual quotation 实盘；实际价位；实际报价
Hp5.jor(k actual year basis 按实际年度计算
3o BR actuals 实货
@^Yr=d ba actuarial investigation 精算调查
a 9y+FCA actuarial principle 精算原则
\@m^w"Ij actuarial report 精算师报告
:s>x~t8g#n Actuarial Society of Hong Kong 香港精算学会
ubUVxYD? actuarial valuation 精算师估值
]8CgHT[^7 actuary 精算师
{fa3"k_ke ad referendum agreement 暂定协议；有待覆核的协定
P$5K[Y4f ad valorem duty 从价税；按值征税
qB5.of[N! ad valorem duty system 从价税制
QJ2D C ad valorem fee 从价费
r1/9BTPKdJ ad valorem tariff 从价关税
FA!!S`{\ additional allowance 额外免税额
hO; XJyv additional amount for unexpired risk 未过期风险的额外款额
&gsBbQ+ qA additional assessable profit 补加应评税利润
T(
fcE additional assessment 补加评税
~|( eh9 additional commitment 额外承担
aKz:hG additional commitment vote 额外承担拨款
y3OF+; E additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
vp(ow]Q additional dependent parent allowance 供养父母额外免税额
#jM- XK additional provision 额外拨款
Bu"5NB additional stamp duty 附加印花税
P7\?WN$p additional tax 补加税罚款；补加税款
.FC|~Z1T<F Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
\IZY\WU}2 adjudged bankrupt 被裁定破产
K/ M2L&C adjudicated bankrupt 裁定破产人
A\<W x/ adjudication fee 裁定费；评定印花税额手续费；评估契据费
'
r/xBj[Z adjudication of bankruptcy 裁定破产；宣告破产
.?kq\.rQ adjudication of insolvency 裁定无力偿还债务
v n4z C adjusted actual 经调整的实数；调整后的实数
V6Y0#sT U adjusted current assets 经调整的流动资产；调整后的流动资产
uR6 `@F adjusted figure 经调整的数字；调整后的数额
n&3}F? adjusted liabilities 经调整的负债；调整后的负债
GQ2/3 kt adjusted loss 经调整的亏损；调整后的亏损
ym_p 49 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
nt8& Mf adjusted profit 经调整的利润；调整后的利润
w|c200Is}e adjusted surplus 经调整的盈余额；调整后的盈余额
9 qUkw&}H adjusted value 经调整的价值；调整后的价值
mM.YZUX adjustment 调整；修订；理算〔保险〕
0 +F--E4 adjustment centre 调剂中心
!<?<f
db adjustment lag 调整过程的时间差距；调整时差
<.&84c]/& adjustment mechanism 调整机制
?!y< %&U adjustment of loss 亏损调整
!RSJb adjustment process 调整过程；调整程序
m UUNR, adjustment range 调整幅度
n x{ MUN7 administered exchange rate 受管制汇率
8QMib3p Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
VS@e[, administration expenses 行政费用
%~L"TK`? administration fee 手续费；行政费
<iB5& administration in bankruptcy 破产管理
?[7KN8$ administration order 遗产管理令
b8E7/~<z3 administrator 管理人；遗产管理人
Bk[C=< X
administrator of the estate 遗产管理人
0+e admission of debt 债项承认书
6 ZfL-E{ admission of proof 接纳债权证明
Kr;;aT0P advance 放贷款项；垫付款项；预支款项；预付款项
\rd% $hci advance account 暂支帐目；预付款帐户
e~7FK_y#0 advance compensation 预付补偿金
r1:CHIwK advance from shareholder 股东垫款
@qEUp7W.? advance pending reimbursement 预支以待日后付还
rn/ ~W[ advanced economy 先进经济体系
(e Ssx / advancement 预付；预付财产
")<5 VtV advances warrant 垫款令
]kd:p*U6P advancing 贷出
-e"A)Bpl( adverse balance 逆差
+lxjuEiae adverse exchange 逆汇
>wb Uxl%{5 advertisement addressed to shareholders 在报章刊登的致股东通告
*wx95?H0Z advice for collection 托收通知书
ERia5HnoD, advice of drawing 提款通知书；汇票通知书
AEkjy h\ advice of payment 付款通知
fbD,\ rjT Advisory Committee [Securities and Futures Commission]
cQ
|Q-S 谘询委员会〔证券及期货事务监察委员会〕
y%?'<j Advisory Committee on Diversification 经济多元化谘询委员会
yD#(Iw affidavit 誓章；遗产申报誓章
Cz
&3=),G affidavit of no receipt 述明无收款的誓章
`aTw!QBfG affiliate 联号；联营公司；附属公司
PQp/ &D4K affiliated company 附属公司；联号；联营公司
h'?v(k! affirmation [estate duty] 非宗教式宣誓〔遗产税〕
<Zvvx affordability 负担能力
@S:T8
*~} African Development Bank [AfDB] 非洲开发银行
qw1W }+~g after-acquired property 事后取得的财产
#k?. dWZ! after-hours dealing 市后交易
L9-Jwy2(> after-tax profit 税后盈利；税后利润；税后溢利
4:-x!lt agency agreement 代理协议
uehu\umt= agency expenses 代理机构的开支
5RAhm0Op~. agency fee 代理费
^`k;~4'd Agency Law 《代理法》
bi^P k, ' agent 代理人；承销人
Ho =vdB agent of company 公司代理人
U $Z<lx2P agent's fee 代理人费；经纪费
7Mk>`4D'c aggregate 总计；总数；总体数字
k7j.VpN9 aggregate amount 总款额；总额
%-a;HGbZn aggregate assets and liabilities 总体资产与负债
`mA;1S aggregate at constant price 按固定价格计算的总体数字
FP H2 dN aggregate demand 总需求
p]ujip aggregate gross position 总持仓量
4EmdQn aggregate limit 总限额
Lq;T\m_de aggregate of salaries tax 合计薪俸税
iD*Hh-
aggregate performance 总体表现；总体业绩
fp*6Dv_ aggregate supply 总体供应
*ow`}Q aggregate surplus 总盈余
n}t 9Nf_ aggregate total 整体总额
.]s? 01Z aggregate value 总值；合计价值
b $yIM aggregated basis 合计基准
-DK6(<:0 aggregated net chargeable income 合计应课税入息实额
6~Dyr82"B aggregation 合并计算；合计；总和
* V7mM? aggregation of incomes of husband and wife 夫妇入息合并计算
Yxbg _RQm aggregation of property 财产的总和
="v` W'Pd agio 差价；贴水
V :>r6 Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
0N~kq-6.\ Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
X</Sl>[8 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
ul#y'i Y] Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
~_Fx2T:X 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
?dbSm 3 Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
J/ Lf(;C_ 《香港政府和大韩民国政府关于相互促进和保护投资协定》
1y\bJ agreement for a settlement 授产协议
3& CV!+z agreement for assignment 转让协议
OTE,OCB[ agreement for sale 售卖协议；买卖协议
:P/VBX h agreement for sale and purchase 买卖协议
:9av]Yv & agreement for the payment of interest 支付利息协议
zyhM*eM.7 agreement for the repayment of money 还款协议
/(*Ucv2i}T agreement of reinsurance 再保险协议
Wy}^5]R0E Agricultural Bank of China 中国农业银行
3E^qh03( air passenger departure tax 飞机乘客离境税
n}_}# (a Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
2Z%n
"z68 airport tax 机场税
.{\ eco alcohol duty 酒精税
qdn_ ZE alienation 让与；让渡；转让
}X?#"JFX? alimony 生活费；赡养费
lg8@^Pm$r; All Ordinaries Index [AOI] 所有普通股指数
~ \<$H' all risks 全险；综合险
_cE_\A y All Sales Record for Stock Market 《股票市场成交报告》
3}!u8,P Allied Capital Resources Limited 新联财务有限公司
"w%:5~u 9 all-items index [Consumer Price Index] 总指数〔消费物价指数〕
pS |K[:5 allocation letter 拨款信件
;N?(R\* 8 allocation of fund 分配款项；预留款项
|9=A"092{ allocation of profit 利润分配；溢利分配
&+&@;2 allocation warrant 拨款令
LRts
W(A/ allotment 分配；配股
!^&VZh allotment notice 股份配售通知；配股通知
9 :Oz-b allotment of shares 股份分配
f} "eN/T allowable 可获宽免；免税的
3>^]r jFw allowable business loss 可扣除的营业亏损
#Tei0B 7 allowable expenses 可扣税的支出
5!fOc]]O w allowance 免税额；津贴；备抵；准备金
rJkJ/9s allowance for debts 债项的免税额
:\JCxS=EW allowance for depreciation by wear and tear 耗损折旧免税额
0FtwDM)) allowance for funeral expenses 殡殓费的免税额
zWhj >Za allowance for inflation 为通货膨胀而预留的款项；通胀准备金
(Hj [9[= allowance for repairs and outgoings 修葺及支出方面的免税额
;Mo_B9 allowance to debtor 给债务人的津贴
p]EugLEmG alteration of capital 资本更改
\*=wm$p&* alternate trustee 候补受托人
9?MzIt amalgamation 合并
@fYVlHT%E ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
>5#}/ G& ambit of charges 征税范围；收费范围
z? .9)T9_ amended valuation 经修订的估值
(_"Zbw%cJy American Commodities Exchange 美国商品交易所
xYCJO(& American Express Bank Limited 美国运通银行
h? p_jI American Stock Exchange 美国证券交易所
Yi?bY amortization 摊销
@;` 's amount due from banks 存放银行同业的款项
l= p_ amount due from banks abroad 存放海外银行同业的款项
4NW!{Vw , amount due from holding companies 控股公司欠款
KD ,3U/ 3 amount due from local banks 存放本港银行同业的款项
#
:k= amount due to banks 银行同业的存款
_%=CW'
B amount due to banks abroad 海外银行同业的存款
! #_2 ! [ amount due to holding companies 控股公司存款
erW2 >^My amount due to local banks 本港银行同业的存款
V~[b`&F
amount due to outport banks 外埠银行同业的存款
]sqLGm UL amount for note issue 发行纸币的款额
4r7F8*z amount of bond 担保契据的款额
e)n ,Y amount of consideration 代价款额
y ;Cs#eo amount of contribution 供款数额
$QwpoVp`~ amount of indebtedness 负债款额
o=_ 7KWOA amount of principal of the loan 贷款本金额
#p@GhI!6 amount of rates chargeable 应征差饷数额
'"E!av> amount of share capital 股本额
OQ hQ!6 amount of sums assured 承保款额
T2S_>
#."l amount of variation 变动幅度
p$9Aadi] amount of vote 拨款数额
tRJ5IX ##L amount payable 应付款额
6vsA8u(|V# amount receivable 应收款额
=~h b& Amsterdam Stock Exchange 阿姆斯特丹证券交易所
A~P R analysis 分析
TT/H"Ri}Jp ancillary risk 附属风险
A6] X
aF annual account 周年帐目；周年帐目报表；年度决算；年结
M,_
$s, annual accounting date 年结日期
&{.IU g annual allowance 每年免税额；年积金；年度津贴；年津
Z8ea)_ {# annual balance 年度余额
\hgd&H0UU annual disposable income 每年可动用收入
P0}{xq'k9v annual estimates 周年预算
9>w~B|/ annual fee 年费
3\@2 !:> annual general meeting 周年大会
,M.}Q ak^ annual growth rate 年增率；每年增长率
iW(LD 1~7 annual long-term supplement 长期个案每年补助金
`!Z?F]):G annual pensionable emolument 可供计算退休金的年薪
<`uu e annual report 年报
[oV M9 Q Annual Report on the Consumer Price Index 《消费物价指数年报》
dEtjcId annual return 周年报表；周年申报表；每年报税表格
2$5">%? Annual Return Rules 《周年报表规则》
+FqD.= 8 annual review of consumer prices 每年消费物价回顾
] "Uzn annual roll-forward basis 逐年延展方式
XLt/$Caf annual salary 年薪
qisvGHo annual statement 年度报表；年度决算表
AJ7^'p9Y 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
@!fU p
b annuitant 年金受益人
B#S8j18 M annuity 年金
h'-4nu;* annuity contract 年金合约
NUYKMo1ze annuity on human life 人寿年金
(Of6Ij? antecedent debt 先前的债项
W+!U VU pW ante-dated cheque 倒填日期支票
8F8?1 anticipated expenditure 预期开支
o'$"MC+ anticipated net profit 预期纯利
,~naKd.ZY anticipated revenue 预期收入
g= $U&H gs anti-inflation measure 反通货膨胀措施
dgpE3
37Lt anti-inflationary stance 反通货膨胀立场
!2KQi=Ng apparent deficit 表面赤字
PiKP. apparent financial solvency 表面偿债能力
aYaEy(m apparent partner 表面合伙人
-i:WA^yKgw application for personal assessment 个人入息课税申请书
XeI2 <=@% application of fund 资金应用
L T$U
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Gn8 sB 申请免除清盘人职务及毁灭帐簿与文件
w-pgtO|Us appointed actuary 委任精算师
\t7yH]:>@ appointed auditor 委任核数师；委任审计师
!6'N -b1 appointed trustee 委任的受托人
6XWNJb appointer 委任人
4-.K<-T%D apportioned pro rata 按比例分摊
ZX:rqc apportionment 分配；分摊
}4 Yz P 4 Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
ad: qOm apportionment formula 分摊方程式
.g*N +T6O apportionment of estate duty 遗产税的分摊
jXE:aWQht appraisal 估价；评估
B>L7UQ6_[ appreciable growth 可观增长
!{.CGpS ] appreciable impact 显着影响
{1OxJn1hd appreciable increase 可观增长
-{cmi,oy appreciation 增值；升值
oN,1ig appreciation against other currencies 相对其他货币升值
":udo VS! appreciation of the exchange value of Hong Kong dollar 港元汇值上升
WT ;2aS: appreciation tax 增值税
:P h>\ aG appropriation 拨款；拨用；拨付
nXRa_M(z8 appropriation account 拨款帐目
`HRL .uX Appropriation Bill 拨款法案
eT".psRiC appropriation-in-aid system 补助拨款办法
"sN %S's approved assets 核准资产
*,$5EN approved basket stock 认可一篮子证券
>8(i;)(3 approved budget 核准预算
4]U=Y>\Sr approved charitable donation 认可慈善捐款
754MQK|g approved charitable institution 认可慈善机构
/9R0}4i7 approved currency 核准货币；认可货币
~9+01UU^ approved estimates 核准预算
d^}p#7mB\ approved estimates of expenditure 核准开支预算
O% T?+1E approved overseas insurer 核准海外保险人
" !EnQB= approved overseas trust company 核准海外信托公司
Dds-;9 approved pooled investment fund 核准汇集投资基金
K'ZNIRr/ C approved provident fund scheme 认可公积金计划
*lSu= dk+ approved provision 核准拨款
LIcc0w3 approved redeemable share 核准可赎回股份
[LnPV2@e approved regional stock 认可地区性证券
fmz"Zg 9= approved retirement scheme 认可退休金计划
3@V?L: J approved subordinated loan 核准附属贷款
<==uK>pET arbitrage 套戥；套汇；套利
:'DyZy2Fd arbitrageur 套戥者；套汇者
l/G +Xj4M arbitrary amount 临时款项
dxs5woP arrangement 措施；安排；协定
,' | J arrears 欠款
s-"KABEE arrears of pay 欠付薪酬
_Z0 .c@0 arrears of revenue 逾期未收税款；逾期未收的帐项
N5 5F5 articles of association 组织章程；组织细则；组织章程细则
`M I;.t Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
uB
I/3aQ ascertainment of profit 确定利润
72s qt5C] "Asia Clear" “亚洲结算系统”
K<J,n!zc Asia Commercial Bank Ltd. 亚洲商业银行有限公司
#BLH HK/[ Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
AZ3T#f![L@ Asian Development Fund [ADF] 亚洲发展基金
.|O T#"LP Asian dollar bond 亚洲美元债券
'8;bc@cE Asian dollar market 亚洲美元市场
xvOz*vM? Asian dollar rate 亚洲美元利率
))=6g@( Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
eC!=4_lx) Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
vkE`T5?? asked price 沽盘；喊价；索价；卖方报价
d~u=,@FK assessable income 应评税入息
TGF$zvd assessable loss 应评税亏损
[K3
te assessable profit 应评税利润
e v$:7}h= assessable value 应评税值
Ku ,wI86 assessed profit 估定利润
dun`/QKV assessed value 经评估价值
U*C^g}iA assessment 评税；评定；估价；评税单
d0 )725Ia assessment number 评税编号；估价编号
zIrOMh assessment of additional tax 补加税评税
nc;e NB assessment of performance 业绩评估；实绩评价
sv=U^xI Assessor 评税主任
|jiIx5qr asset price bubbles 资产价格泡沫
rexf#W) asset-backed securities 具资产保证的证券
_Xd"'cXw assets accretion 资产增值
(.:*G Ug assets and liabilities 资产与负债
A] |w1nq assets betterment statement 资产递增表；资产改进表
O-V|= t
assets lending 实物放款；有抵押贷款
DPT6]pl"y assets of the company passing on the death 死者去世时转移的公司资产
sq2:yt assets pledged as security for liabilities 用作负债抵押的资产
/2Wg= &H assets portfolio 资产投资组合
BXYHJ assets price 资产价格
sQ}|Lu9hZ assets quality 资产质素
3xy2ZYw assets realization 资产变现
Ah2 {kK assets refinancing arrangement 资产再集资安排
&gp&i?%X9b assets securitization 资产证券化
i{6&/TBnr assets situated outside Hong Kong 在香港以外地方的资产
" UTW(~D' assets stripping 削减资产；拆卖资产
L/ 7AGR|;C assets value 资产值
@ual+=L assignee 承让人
y u'-'{% assignment 转让；转让书；转让契
4 Im>2 ) assignment of interest 权益转让
i3w~&y- assignment of letters patent and trade mark 专利证书及商标转让
^{uHph9ny assignment of property 物业转让；物业转让书
QJ XP - assignment right 转让权
<< 0sv9qw1 assignor 转让人
\\ k=N(n associate 有联系的人；有关连人士；相联者；合伙人；联系人
+Hu\b& g Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
G3D g B! associate member 附属会员
712nD ?> associated body corporate 相联法人团体
G`FYEmD associated company 相联公司；联属公司
I }_}VSG( associated corporation 相联法团
BY~Tc5 Association of Chartered Certified Accountants [ACCA] [United Kingdom]
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Lb0; 公认会计师公会〔英国〕
r:bJU1P1$s Association of Futures Exchange Brokers 香港期货经纪协会
'f<N 7%eZ Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
~X3g_<b_ 8 association of underwriters 承保人组织
F}}!e.> c assumption of control 接管
#yH+ENp0
assurance 担保；保险；转易；转易书
=de'Yy:\- assurance of interest 权益的转易
8ao-]QoMZ at 19XX price 按一九ＸＸ年价格计算
XkA] 9,@ at a discount 按赔价计算；按贴水价格计算；打折扣
r? /Uu
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{ U;y W) at call 通知付款；按通知
5sT3|yq at constant market price 按固定市价计算
to?! qxn at constant price 按固定价格计算
1 sHjM % at cost 按成本计算
mXz*Gi at current market price 按当时市价计算；按现时市价计算
$9`#p/V at current price 按当时价格计算；按现时价格计算
uHKEt[PS$ at factor cost 按要素成本计算；按生产要素成本计算
* a Z1 4 at money-of-the-day price 按付款当日价格计算
76 !LM Nf at or better 按指定或较佳价位〔买卖指令〕
:i<*~0r< at par 按面值计算；平价
zP,r ,ok 7 at sight 见票即付
4k225~GQ:C at the close 按收市盘
D./{f 8 at the opening 按开市盘
GeP={lj attestation 见证；见证条款
(u &x.J at-the-money option 平价期权
Or? )Nlg6x attorney 受权人；受托代表人
7 FE36Ub9 attornment 新拥有人承认书
; dzL9P9IU attributable profit 可归属利润
K UJ Lx attributable share value 可归属股份价值
R,BJr y Auckland Stock Exchange 奥克兰证券交易所
Z[nHo ' auction 拍卖
tczJ k1g} auctioneer 拍卖商
<ik y~iE audit 审计；核数
/wLBmh1" Audit Commission 审计署
x@O BGKV Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
%D4)Bqr 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〕
dL$ iTSfz" audit review 帐目审查
;z4J)q w Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
i%FC
lMF audited account 审计帐目；经审计的帐目
MDF_Xr-hZ audited annual account 经审计的周年帐目
O(/~c Q audited balance sheet 经审计的资产负债表
}& vD(hX auditor 核数师；核数主任；审计师
86{>X5 + auditor's certificate 核数师证明书；审计师证明书
j,i9,oF6] auditor's report 核数师报告；审计师报告
vxZ' -&;t Aussie bond 澳元债券
*:n7B \. austerity budget 紧缩预算
3 2z4G =l Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
u
]" fwkL Australia All Ordinaries Index 澳洲所有普通股票指数
4gen,^ Ij Australian Dollar [AUD] 澳元
^.6yzlY Australian Options Market 澳大利亚期权市场
)g'J'_Sl Australian Securities Commission 澳洲证券事务监察委员会
V*@a E Australian Society of Certified Practising Accountants 澳洲执业会计师公会
;M.Q =#;E Australian Stock Exchange 澳大利亚证券交易所
0OM^,5 %8 Austrian Schilling [ATS] 奥地利先令
M=raKb?F authentication 认证；鉴证
4 e LZ authority to purchase 委托购买证；委购书
\#,2#BmO"E authorization 认可；核准；授权；授权书
vW &G\L authorization by direction 指示授权
9E ^!i authorization by instruction 指令授权
g[(@@Ti G authorization by warrant 令状授权
.aT@'a{F authorization of unit trust 单位信托的认可
7su2A>Ix authorized agent 指定代理人
q TJ0 }F authorized capital 法定资本
M#gxi N authorized clerk 出市员
%'1iT! g8 authorized dealer 认可交易商
r0}x:{$M authorized financial institution 认可财务机构
m#UQ,EM authorized fund 认可基金
Pdf-2
Tx authorized fund house 获授权的基金公司；认可基金公司
~LuGfPO^ authorized institution 认可机构
6=/sEz S' authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
f- XUto authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
&<;T$Y authorized insurer 获授权保险人；获认可承保人
vqN/ crJ@ authorized investment 特准投资项目
DP @1to@ authorized person 获授权人
HF FG4' authorized representative 获授权代表
DT`HS/~fH authorized share capital 法定股本
:Dt y ([ automated quotation system 自动报价系统
n0lOq Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
*<sc[..) 自动交易系统〔香港期货交易所有限公司〕
O z6$u automatic adjustment mechanism 自动调整机制
|N`0G.# automatic adjustment system 自动调整系统
+g
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!CU-5bpu automatic exchange rates accumulation system 自动化汇率累集系统
D U\ytD`u Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
c0zcR)=mL automatic teller machine [ATM] 自动柜员机
(c[u_~ ; autopay 自动转帐
+ Tp % * available assets 可用资产
lMFo)4&P available fiscal reserve 现存财政储备
K? o p3}f? available profit 可用利润
|aP`hVm Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
S=,czs3N average 平均；平均数；海损
ms0V 1 ` average basic salary 平均基本薪金
P4#i]7% average consumer expenditure 平均消费开支；一般消费开支
3Rb #!tx9 average cost 平均成本
,cNe-KJk average cost of land production 增辟土地平均成本
NVx>^5QV average daily turnover 平均每日成交额
{N}a z"T4f average daily wage rate 平均每日工资率
7n#-3#_mG average expenditure pattern 平均开支模式
b#?sx"z average growth rate 平均增长率
`o{ Z; -OF average net fixed assets 固定资产平均净值
-| FHv+ average of relatives 相对价格平均数
>UCg3uFj average price 平均价格
TnN
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]R""L<K%HF average propensity to save 平均储蓄倾向；一般储蓄倾向
:k_&Zd j,B average rate 平均率
C~T ,[U average revenue 平均收入；平均收益
4*}&nmW average stock 平均库存；平均存货
2A\b-;4EP average yearly rent 平均年租
r<ww%2HTS avoidance of double taxation 避免双重课税
Rj";?.R*e avoidance of tax 避税
