A:
r-r)'AAO A share Ａ股；甲类股份
? iX1;c9 abatement of tax 减税；减扣免税额
l'pu?TP{a ABN AMRO Bank N.V. 荷兰银行
t Hvc *D above-the-line expenditure 线上项目支出；经常预算支出
( %i)A$i6a above-the-line receipt 线上项目收入；经常预算收入
c
h_1 - ABSA Asia Limited 南非联合亚洲有限公司
li U=&wM> absolute change 绝对数值变更
5|4=uoA< absolute expenditure 实际开支
zF%'~S0{ absolute guideline figure 绝对准则数字
Ql%0%naq1 absolute interest 绝对权益
h{$mL#J absolute order of discharge 绝对破产解除令
IQ& o%
absolute profit margin 绝对利润幅度
+c8cyx:^f absolute value 实值；绝对值
9JG9;[ absolutely vested interest 绝对既得权益
SkmL X @:( absorbed cost 已吸收成本；已分摊成本
M-K.[}}-d absorption 吸收；分摊；合并
h1 y6`m9 absorption rate 吸收率；摊配率；分摊率
y .+d3 ACB Finance Limited 亚洲商业财务有限公司
l zK J y acceptable form of reciprocity 合理的互惠条件
I j K acceptable rate 适当利率；适当汇率
^KBE2C acceptance agreement 承兑协议
zW,Nv>Ac5 acceptance for honour 参加承兑
%(9 BWO acceptor 承兑人；接受人；受票人
500qg({2 ] acceptor for honour 参加承兑人
T:/68b*H\: accident insurance 意外保险
FqvMi:F Accident Insurance Association of Hong Kong 香港意外保险公会
oic j3xkw? accident insurance scheme 意外保险计划
Z5oX "Yx accident year basis 意外年度基准
.U66Uet>RX accommodation 通融；贷款
`I\)Kk@*b9 accommodation bill 通融票据；空头票据
RR%[]M#_T accommodation party 汇票代发人
BQs~>}(V account balance 帐户余额；帐户结余
isdEs k#A. account book 帐簿
fP6]z y^ * account collected in advance 预收款项
Cb{n4xKW6 account current book 往来帐簿
#4?(A[]>H account of after-acquired property 事后取得的财产报告
ndsu}:my account of defaulter 拖欠帐目
|5if gSZ account payable 应付帐款
~#doJ:^H3 account payee only [A/C payee only] 只可转帐；存入收款人帐户
-y@5% _- account receivable 应收帐款
#^\q Fj account receivable report 应收帐款报表
Ws+Zmpk% account statement 结单；帐单；会计财务报表
SS4'yaQ account title 帐户名称；会计科目
v}$s,j3NO accountant's report 会计师报告
nDdF(|Qt Accountant's Report Rules 会计师报告规则
[lSQ? accounting and auditing procedure 会计与审计程序；会计与核数程序
Uf:G,%OYi Accounting Arrangements 《会计安排》
V4('}Q! accounting basis 会计基础
+
lha = accounting by Official Receiver 破产管理署署长呈交的帐目
Bn[5M [ Accounting Circular 《会计通告》
-:5]*zVp+- accounting class 会计类别
S`!MoIMsD accounting date 记帐日期；会计结算日期
6Y#V;/gK!5 accounting for money 款项核算
208 dr*6U Accounting Officer 会计主任
nvJ2V $ accounting period 会计报告期；会计期
p|W <xFk accounting policy 会计政策；会计方针
D92#&,KD accounting practice 会计惯例
l c<&f accounting principle 会计准则
F$Cf\#{3 accounting record 会计记录
X j'7n j accounting report 会计报告
Tl.%7) Accounting Services Branch [Treasury] 会计事务部〔库务署〕
' O\me Accounting Society of China 中国会计学会
R*C accounting statement 会计报表
xaiA? accounting system 会计制度；会计系统
6.%V"l accounting transaction 会计事项；帐务交易
3$R^tY2UU accounting treatment 会计处理
" <GDO L accounting year 会计年度
+O@v|}9"w3 accretion 增值；添加
x8]9Xe:_>O accrual 应计项目；应累算数目
rC(-dJk V accrual basis 应计制；权责发生制
a]-.@^:_i accrual basis accounting 应计制会计；权责发生制会计
\2rCT ~x accrue 应累算；应计
lL*k !lNs accrued benefit 应累算利益
}F*u
9E accrued charges 应计费用
'' @upZBJ accrued cumulative preference share dividend 应累算的累积优先股股息
8a\
Pjk accrued expenses 应累算费用
8:BPXdiK accrued interest payable 应付利息；应计未付利息
n ..9F$a accrued interest receivable 应收利息；应计未收利息
$
}u,uI accrued right 累算权益
/r4 QDwu accruing profit 应累算的利润
aZe[Nos accumulated fiscal reserve 累积财政储备
yM3]<~m accumulated profit 累积利润；滚存溢利
Qi_De
'@ accumulated reserve 累积储备
G1Qc\mp accumulation of surplus income 累积收益盈余
IZ2c<B5& acquired assets 既得资产
QE:%u T acquisition 收购；购置；取得
ty8\@l acquisition cost 购置成本
G(alM=q acquisition expenses 购置费用
+OUYQM mM acquisition of 100% interest 收购全部股权
xK`. ^W acquisition of control 取得控制权
#+1*g4m~B acquisition of fixed assets 购置固定资产
|JpLMUG acquisition of shell “买壳”
TP6i SF acquisition price 收购价
6 u3$ .Q act of God 天灾
N XwQvm;q acting partner 执事合伙人
[l+1zt0w0 active market 买卖活跃的市场；交投畅旺的市场；旺市
,j4 ;:F active partner 积极参与的合伙人
D4:c)} active trading 交投活跃
5 WR(jl+M actual circulation 实际流通
J!Kk7 !^| actual cost 实际成本
! MOgM actual expenditure 实际开支；实际支出
Kn]c4h}@b5 actual income 实际入息；实际收入；实际收益
E7eOKNVC# actual market 现货市场
+4k Bd<0Y actual price 现货价；实际价格
axTvA(k9 actual profit 实际利润
$K)9(DD actual quotation 实盘；实际价位；实际报价
oG! S(95 actual year basis 按实际年度计算
c LN(yL actuals 实货
{DPobyvwFk actuarial investigation 精算调查
M < 3P actuarial principle 精算原则
4uU G 0o actuarial report 精算师报告
\W<r`t4v Actuarial Society of Hong Kong 香港精算学会
Ea%} VZ&[ actuarial valuation 精算师估值
*D: wwJ actuary 精算师
e]\{ Ia ad referendum agreement 暂定协议；有待覆核的协定
& j@i> (7 ad valorem duty 从价税；按值征税
} k[gR I ] ad valorem duty system 从价税制
* \@u,[, ad valorem fee 从价费
kan?2x ad valorem tariff 从价关税
u!([m;
x| additional allowance 额外免税额
]M|Iy~
X additional amount for unexpired risk 未过期风险的额外款额
^O
cM)Z6h additional assessable profit 补加应评税利润
9JHu{r" M additional assessment 补加评税
;c5Q" additional commitment 额外承担
LT sG
additional commitment vote 额外承担拨款
:tu_@3bg- additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
V$Y5 EX additional dependent parent allowance 供养父母额外免税额
:@6,|2b e= additional provision 额外拨款
kc d~`+ C additional stamp duty 附加印花税
J4
yT| additional tax 补加税罚款；补加税款
9}`A_KzFx Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
f#:7$:{F1 adjudged bankrupt 被裁定破产
W q!n8O1 adjudicated bankrupt 裁定破产人
B]K@'# adjudication fee 裁定费；评定印花税额手续费；评估契据费
:^mfTj$ adjudication of bankruptcy 裁定破产；宣告破产
?`Oh]2n)6 adjudication of insolvency 裁定无力偿还债务
P=K+!3 ZXo adjusted actual 经调整的实数；调整后的实数
djVE x } adjusted current assets 经调整的流动资产；调整后的流动资产
,Yg<Z1 adjusted figure 经调整的数字；调整后的数额
w,
u`06 adjusted liabilities 经调整的负债；调整后的负债
[c@ 14]e adjusted loss 经调整的亏损；调整后的亏损
28L3"c 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
PjEKZHHz
adjusted profit 经调整的利润；调整后的利润
]XEkQ adjusted surplus 经调整的盈余额；调整后的盈余额
&Y2mLPB adjusted value 经调整的价值；调整后的价值
GI}h )T adjustment 调整；修订；理算〔保险〕
z T|]!', adjustment centre 调剂中心
.'Vjs2 2 adjustment lag 调整过程的时间差距；调整时差
Pg Z~of& adjustment mechanism 调整机制
jV^Dj adjustment of loss 亏损调整
%?lPS adjustment process 调整过程；调整程序
Hh=D :kE adjustment range 调整幅度
QE7
r{ administered exchange rate 受管制汇率
>= Hcw Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
3 6D-J)-Z administration expenses 行政费用
;|v6^2H" administration fee 手续费；行政费
]*+ozAG4 administration in bankruptcy 破产管理
Z7 &Bn administration order 遗产管理令
iYj+NL administrator 管理人；遗产管理人
B$b'bw. administrator of the estate 遗产管理人
1!. CfQi admission of debt 债项承认书
8Ua ;< h% admission of proof 接纳债权证明
Do}mC v advance 放贷款项；垫付款项；预支款项；预付款项
S5ofe]tS@ advance account 暂支帐目；预付款帐户
zV {[0s advance compensation 预付补偿金
&UG7
g advance from shareholder 股东垫款
O?omL5
advance pending reimbursement 预支以待日后付还
~: ."BA advanced economy 先进经济体系
=4
&/Pr advancement 预付；预付财产
h3.wR]ut advances warrant 垫款令
pmAir: advancing 贷出
5fS89?/? adverse balance 逆差
xUE 9%qO adverse exchange 逆汇
Ue|] M36 advertisement addressed to shareholders 在报章刊登的致股东通告
]@bo; . advice for collection 托收通知书
jcF/5u5e advice of drawing 提款通知书；汇票通知书
w U.K+4-k advice of payment 付款通知
4NxtU/5-sU Advisory Committee [Securities and Futures Commission]
IEV3(qzt 谘询委员会〔证券及期货事务监察委员会〕
B[ F, D Advisory Committee on Diversification 经济多元化谘询委员会
x,"'\=|s* affidavit 誓章；遗产申报誓章
vB, X) affidavit of no receipt 述明无收款的誓章
hM2^[8 affiliate 联号；联营公司；附属公司
j r6)K;: . affiliated company 附属公司；联号；联营公司
V|vU17Cgy affirmation [estate duty] 非宗教式宣誓〔遗产税〕
}pKHa'/\ affordability 负担能力
DJlY~}v#_ African Development Bank [AfDB] 非洲开发银行
/OaLkENgvf after-acquired property 事后取得的财产
VmrW\rH@ after-hours dealing 市后交易
9 ="i'nYp after-tax profit 税后盈利；税后利润；税后溢利
a3]'%kKp agency agreement 代理协议
9PEjV$0E2 agency expenses 代理机构的开支
9I/o;Js agency fee 代理费
+` B m Agency Law 《代理法》
KLlo^1.< agent 代理人；承销人
eHG**@"X agent of company 公司代理人
0Ha1p q R agent's fee 代理人费；经纪费
@AL,@P/9= aggregate 总计；总数；总体数字
d|5u<f5 aggregate amount 总款额；总额
>4=sEj aggregate assets and liabilities 总体资产与负债
< 2w@5qL aggregate at constant price 按固定价格计算的总体数字
Bvp G P aggregate demand 总需求
ymybj aggregate gross position 总持仓量
e-f_ #!bW aggregate limit 总限额
Gk2\B]{ aggregate of salaries tax 合计薪俸税
0Ph,E aggregate performance 总体表现；总体业绩
4O[T:9mn0 aggregate supply 总体供应
&O(z|-&| x aggregate surplus 总盈余
b #|M-DmT aggregate total 整体总额
|SXMd'<3`Z aggregate value 总值；合计价值
z7F~;IB*u aggregated basis 合计基准
'6u;KIG aggregated net chargeable income 合计应课税入息实额
waXA%u50 aggregation 合并计算；合计；总和
_ I+#K M aggregation of incomes of husband and wife 夫妇入息合并计算
$Y][-8{t aggregation of property 财产的总和
2#5 SI agio 差价；贴水
<R}(UK Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
[|V<e+>T/ Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
v ]gJ 7x 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
P5Ms
X~mT Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
a;m- Vu! 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
&| el8;D Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
H Kx2QFB 《香港政府和大韩民国政府关于相互促进和保护投资协定》
R<)7,i`F agreement for a settlement 授产协议
YVZm^@ZVV agreement for assignment 转让协议
{$ 4fRxj agreement for sale 售卖协议；买卖协议
9>d$a2 nc agreement for sale and purchase 买卖协议
$I! vQbi agreement for the payment of interest 支付利息协议
cEO g agreement for the repayment of money 还款协议
~P|YAaFx agreement of reinsurance 再保险协议
!0ySS {/ Agricultural Bank of China 中国农业银行
o6K\z+.{ air passenger departure tax 飞机乘客离境税
S/ ]2Qt#T Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
erYpeq. airport tax 机场税
*nU7v3D alcohol duty 酒精税
d@pD5n=m ; alienation 让与；让渡；转让
21M@z(q* alimony 生活费；赡养费
/o g2+! All Ordinaries Index [AOI] 所有普通股指数
l,HM m|oU all risks 全险；综合险
Ra[{K@ All Sales Record for Stock Market 《股票市场成交报告》
u\-xlp?"o Allied Capital Resources Limited 新联财务有限公司
U,Nf&g all-items index [Consumer Price Index] 总指数〔消费物价指数〕
TIlcdpwXf allocation letter 拨款信件
lM"@vNgK allocation of fund 分配款项；预留款项
!HM{i mT allocation of profit 利润分配；溢利分配
+mE y7qM allocation warrant 拨款令
OT{wqNI allotment 分配；配股
;OTD1= allotment notice 股份配售通知；配股通知
Xm*gH, ' allotment of shares 股份分配
~c,HE] B allowable 可获宽免；免税的
)P@t,mxW/ allowable business loss 可扣除的营业亏损
j*<H18^G allowable expenses 可扣税的支出
v7T05 allowance 免税额；津贴；备抵；准备金
#r qLuqw allowance for debts 债项的免税额
xl@l< allowance for depreciation by wear and tear 耗损折旧免税额
, *8}TIS(s allowance for funeral expenses 殡殓费的免税额
yb56nd allowance for inflation 为通货膨胀而预留的款项；通胀准备金
$S|bD$e allowance for repairs and outgoings 修葺及支出方面的免税额
B@G'6 ? allowance to debtor 给债务人的津贴
bcC ;i~9 alteration of capital 资本更改
`gfh]7T alternate trustee 候补受托人
#, W7N_mt amalgamation 合并
0Pu$1Fp ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
U)=?3}s( ambit of charges 征税范围；收费范围
z%(m:/N70 amended valuation 经修订的估值
1XU sr;Wz American Commodities Exchange 美国商品交易所
>7 B6iR6N American Express Bank Limited 美国运通银行
su>GeJiPW American Stock Exchange 美国证券交易所
5Q,#Co amortization 摊销
w_q{C>- cR amount due from banks 存放银行同业的款项
_n@#Lufx amount due from banks abroad 存放海外银行同业的款项
J7/"8S_#N amount due from holding companies 控股公司欠款
/=A^@&:_# amount due from local banks 存放本港银行同业的款项
6pM[.:TM amount due to banks 银行同业的存款
R8Nr 3M9 ) amount due to banks abroad 海外银行同业的存款
5;oWFl amount due to holding companies 控股公司存款
:w: hqe|_ amount due to local banks 本港银行同业的存款
W'eF
| hu amount due to outport banks 外埠银行同业的存款
%fnL amount for note issue 发行纸币的款额
6%~ Z^>`N amount of bond 担保契据的款额
q3TAWNzI0 amount of consideration 代价款额
3q E2mYK amount of contribution 供款数额
eaCv8zdX amount of indebtedness 负债款额
1|l'oTAA amount of principal of the loan 贷款本金额
7'z{FS S amount of rates chargeable 应征差饷数额
w`&~m:R amount of share capital 股本额
"detD B
amount of sums assured 承保款额
s"?Z jV)` amount of variation 变动幅度
F\F_">5 amount of vote 拨款数额
f1y3l1/ amount payable 应付款额
f/&gR5 amount receivable 应收款额
vzM8U>M Amsterdam Stock Exchange 阿姆斯特丹证券交易所
2Kovvh y# analysis 分析
(4o_\& ancillary risk 附属风险
wP8Wx~Q= annual account 周年帐目；周年帐目报表；年度决算；年结
4\a K C%5 annual accounting date 年结日期
4UT % z}[! annual allowance 每年免税额；年积金；年度津贴；年津
sxinA8 annual balance 年度余额
r ) ;U zd annual disposable income 每年可动用收入
<R5 82$( I annual estimates 周年预算
{Y6U%HG{{r annual fee 年费
WM$}1 :O annual general meeting 周年大会
'`&gSL.1a@ annual growth rate 年增率；每年增长率
"MQy>mD6 annual long-term supplement 长期个案每年补助金
b(+M/O>I annual pensionable emolument 可供计算退休金的年薪
"bZ%1)+ annual report 年报
4qXO8T#~J= Annual Report on the Consumer Price Index 《消费物价指数年报》
K?o( zh; annual return 周年报表；周年申报表；每年报税表格
rrbD0UzFA Annual Return Rules 《周年报表规则》
|N/Grk4 annual review of consumer prices 每年消费物价回顾
GM=r{F
& annual roll-forward basis 逐年延展方式
SDt)|s
annual salary 年薪
F9p'|- annual statement 年度报表；年度决算表
s9+Rq*Qd Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
s. `:9nj annuitant 年金受益人
t>"UenJt- annuity 年金
P|HxD0c^u annuity contract 年金合约
e=&,jg?K annuity on human life 人寿年金
8Q
ba4kgL antecedent debt 先前的债项
`ECT8 ante-dated cheque 倒填日期支票
ZmeSm&
hQ_ anticipated expenditure 预期开支
_rt+OzZ*L anticipated net profit 预期纯利
b5lZ| |W. anticipated revenue 预期收入
k=!lPIx anti-inflation measure 反通货膨胀措施
Cl#PYB{1 Y anti-inflationary stance 反通货膨胀立场
W6J%x[>Z apparent deficit 表面赤字
E7X6S hng apparent financial solvency 表面偿债能力
A Gu#*,K apparent partner 表面合伙人
Z>
Jm application for personal assessment 个人入息课税申请书
;]!QLO.bs^ application of fund 资金应用
Ro3C(aRx application to release as liquidator and to destruct the books of accounts and documents
l\g>@b 申请免除清盘人职务及毁灭帐簿与文件
G(gJt l appointed actuary 委任精算师
m_YXTwwx appointed auditor 委任核数师；委任审计师
rYe z$e^r appointed trustee 委任的受托人
nX%b@cOXj appointer 委任人
YbAa@Sq@ apportioned pro rata 按比例分摊
'/M9V{DD88 apportionment 分配；分摊
Wd "<u2 Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
l7#5.%A apportionment formula 分摊方程式
IlN: NS apportionment of estate duty 遗产税的分摊
#$W02 L8 appraisal 估价；评估
0T ,uH appreciable growth 可观增长
/2 z, ?,jL appreciable impact 显着影响
OBY^J1St appreciable increase 可观增长
)+ifVv 50 appreciation 增值；升值
j'r"_*% appreciation against other currencies 相对其他货币升值
4P(muOS appreciation of the exchange value of Hong Kong dollar 港元汇值上升
X.}i9a
6 appreciation tax 增值税
/c2|
*"@X appropriation 拨款；拨用；拨付
Xb#!1h A appropriation account 拨款帐目
=D-u".{ Appropriation Bill 拨款法案
=T"R_3[NC appropriation-in-aid system 补助拨款办法
cG!\P: re approved assets 核准资产
R|&jvG=| approved basket stock 认可一篮子证券
H.ha}0 J approved budget 核准预算
g{PE plk approved charitable donation 认可慈善捐款
E$O-\)wY0 approved charitable institution 认可慈善机构
-YvnX0j+ approved currency 核准货币；认可货币
!UHWCJ<
<w approved estimates 核准预算
Gbj^o o approved estimates of expenditure 核准开支预算
vYl2_\, Y? approved overseas insurer 核准海外保险人
}fC= approved overseas trust company 核准海外信托公司
RT C;Wj approved pooled investment fund 核准汇集投资基金
<c'0-= approved provident fund scheme 认可公积金计划
.cks ){\ approved provision 核准拨款
Iu" 7 approved redeemable share 核准可赎回股份
#BtJo: approved regional stock 认可地区性证券
- t#YL approved retirement scheme 认可退休金计划
phCItN; approved subordinated loan 核准附属贷款
aF8'^xF arbitrage 套戥；套汇；套利
xhcFZTj/( arbitrageur 套戥者；套汇者
_43'W{% arbitrary amount 临时款项
lV%oIf[OB arrangement 措施；安排；协定
:/A7Z<u, arrears 欠款
Ymvd3> _ arrears of pay 欠付薪酬
a+mrsyM arrears of revenue 逾期未收税款；逾期未收的帐项
\-?0 ab3Z articles of association 组织章程；组织细则；组织章程细则
L5[{taZ, Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
{$>Pg/ ascertainment of profit 确定利润
2WO5Af% "Asia Clear" “亚洲结算系统”
Nyx)&T&I Asia Commercial Bank Ltd. 亚洲商业银行有限公司
?Vre" 6U Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
[D%(Y
~2 Asian Development Fund [ADF] 亚洲发展基金
{,NF'x4$ Asian dollar bond 亚洲美元债券
[?>\] Asian dollar market 亚洲美元市场
Q DVk7ks Asian dollar rate 亚洲美元利率
r7ebF JEf Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
bW-sTGjRD Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
33} ,lNS| asked price 沽盘；喊价；索价；卖方报价
216=7O2F assessable income 应评税入息
Wn%b }{9Fb assessable loss 应评税亏损
VW`SqUl assessable profit 应评税利润
WuuF &0?8C assessable value 应评税值
B6k c9XG assessed profit 估定利润
;cEoc(<? assessed value 经评估价值
;F_pF+&q assessment 评税；评定；估价；评税单
,>p1:pga assessment number 评税编号；估价编号
aS! If > assessment of additional tax 补加税评税
!i>d04u`% assessment of performance 业绩评估；实绩评价
]\Z8MxF D Assessor 评税主任
a ^ o'KN{ asset price bubbles 资产价格泡沫
LvqWA } asset-backed securities 具资产保证的证券
)FpizoV q0 assets accretion 资产增值
a% nf
)-}| assets and liabilities 资产与负债
CK+t6Gp assets betterment statement 资产递增表；资产改进表
xlcL;e&^P assets lending 实物放款；有抵押贷款
x^zw1e ,y assets of the company passing on the death 死者去世时转移的公司资产
;\g0* b( assets pledged as security for liabilities 用作负债抵押的资产
8Ikm FXj assets portfolio 资产投资组合
lrjVD(R=g assets price 资产价格
-e4TqzRr assets quality 资产质素
1*GL;W~ix* assets realization 资产变现
9 Iu"DOxX% assets refinancing arrangement 资产再集资安排
.H@ b zm assets securitization 资产证券化
Cs4ks`Z18 assets situated outside Hong Kong 在香港以外地方的资产
~^TH5n assets stripping 削减资产；拆卖资产
5 ) q_Aro assets value 资产值
^c<8|lK L@ assignee 承让人
nIr:a|}[ assignment 转让；转让书；转让契
=Y- .=}jp; assignment of interest 权益转让
5OCt Q4u assignment of letters patent and trade mark 专利证书及商标转让
boq=@Qh assignment of property 物业转让；物业转让书
l6*MiX]q assignment right 转让权
]Z nASlc) assignor 转让人
t"s$Y B>} associate 有联系的人；有关连人士；相联者；合伙人；联系人
9:E: 3%% Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
xtBu]I)% associate member 附属会员
4/ WKR3X associated body corporate 相联法人团体
/\{emE\] associated company 相联公司；联属公司
?9;CC]D associated corporation 相联法团
$cW t^B ' Association of Chartered Certified Accountants [ACCA] [United Kingdom]
ck< `kJ`b 公认会计师公会〔英国〕
7`j%5%q Association of Futures Exchange Brokers 香港期货经纪协会
%M3L<2 Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
< 1%}8t" association of underwriters 承保人组织
!r8_'K5R( assumption of control 接管
5Gs>rq" # assurance 担保；保险；转易；转易书
WG &! VK assurance of interest 权益的转易
G^sx/H76J at 19XX price 按一九ＸＸ年价格计算
Lf)J O|o at a discount 按赔价计算；按贴水价格计算；打折扣
W#+f2 RR at a premium 按溢价计算；按升水价格计算
-2[#1S* at call 通知付款；按通知
w4fQ~rcUIc at constant market price 按固定市价计算
?[uHRBR' at constant price 按固定价格计算
C
:An at cost 按成本计算
mW$ Oi++'d at current market price 按当时市价计算；按现时市价计算
?f N6_x2e3 at current price 按当时价格计算；按现时价格计算
's.e"F# at factor cost 按要素成本计算；按生产要素成本计算
NB4 Q,iq$ at money-of-the-day price 按付款当日价格计算
0l3[?YtXc at or better 按指定或较佳价位〔买卖指令〕
$4mCtonP= at par 按面值计算；平价
Xj{gyLs at sight 见票即付
1eywnOjrj at the close 按收市盘
,k_"T. w at the opening 按开市盘
q_6fr$-Qh attestation 见证；见证条款
Q*Y-@ lZ at-the-money option 平价期权
:c|Om{; attorney 受权人；受托代表人
I 12Zh7Cc: attornment 新拥有人承认书
ufe |I attributable profit 可归属利润
5 E]iv^q% attributable share value 可归属股份价值
p+8o'dl8= Auckland Stock Exchange 奥克兰证券交易所
U)xebU.!S auction 拍卖
}h sNsQ auctioneer 拍卖商
n5%\FF G0M audit 审计；核数
$KQ q~| Audit Commission 审计署
YKz #, Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
q9dplEe5 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
{i+
o'L w audit review 帐目审查
s= ]NKJaQH Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
b*Q3j}c Z audited account 审计帐目；经审计的帐目
{
"M2V+ep audited annual account 经审计的周年帐目
41]a{A7q audited balance sheet 经审计的资产负债表
o l41%q* auditor 核数师；核数主任；审计师
'}9 Nvr)+ auditor's certificate 核数师证明书；审计师证明书
x|yJCs> auditor's report 核数师报告；审计师报告
Ej Fn\|VK Aussie bond 澳元债券
",&QO 7_ austerity budget 紧缩预算
c~4Cpy^ Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
ZY 8w1:'
Australia All Ordinaries Index 澳洲所有普通股票指数
tkH]_cH'w Australian Dollar [AUD] 澳元
=tbfBK+ Australian Options Market 澳大利亚期权市场
P6Y+ u Australian Securities Commission 澳洲证券事务监察委员会
.^M#BAt2 Australian Society of Certified Practising Accountants 澳洲执业会计师公会
R:+'"dBge Australian Stock Exchange 澳大利亚证券交易所
E}KGZSj Austrian Schilling [ATS] 奥地利先令
4Z>gK ( authentication 认证；鉴证
Gh/nNwyu< authority to purchase 委托购买证；委购书
Q=8YAiCu authorization 认可；核准；授权；授权书
bf@g*~h@ authorization by direction 指示授权
78{9@\e"0 authorization by instruction 指令授权
'YB[4Q /0 authorization by warrant 令状授权
PJ; WNo8 authorization of unit trust 单位信托的认可
[|ZFei)r authorized agent 指定代理人
7 )]boW~ Q authorized capital 法定资本
AmHj\NX$ authorized clerk 出市员
`u}_O(A1pA authorized dealer 认可交易商
A
yr , authorized financial institution 认可财务机构
p3Qls* authorized fund 认可基金
E a&NJ]& g authorized fund house 获授权的基金公司；认可基金公司
&9^4- 5] authorized institution 认可机构
#2s}s<Sc; authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
ZM})l9_o" authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
\c<;!vkZ04 authorized insurer 获授权保险人；获认可承保人
U+*l!"O ,
authorized investment 特准投资项目
VsJ+-IHm authorized person 获授权人
1Xo0(*O authorized representative 获授权代表
z
&X l authorized share capital 法定股本
$1 "gFg automated quotation system 自动报价系统
L /:^;j`c Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
"D8WdV( 自动交易系统〔香港期货交易所有限公司〕
J/jkb3 automatic adjustment mechanism 自动调整机制
/6Q]f automatic adjustment system 自动调整系统
"o+?vx- Automatic Clearing House 自动票据交换所
McN [ automatic exchange rates accumulation system 自动化汇率累集系统
r}&&e BY
f Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
FJDC^@ Ne automatic teller machine [ATM] 自动柜员机
bJetqF6 n autopay 自动转帐
X5YOxMq available assets 可用资产
t$(#$Z,RS available fiscal reserve 现存财政储备
'=vZAV` available profit 可用利润
W M` 3QJb Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
CO smVQ. average 平均；平均数；海损
d_d&su
E average basic salary 平均基本薪金
~9 .=t ' average consumer expenditure 平均消费开支；一般消费开支
7tXy3-~biz average cost 平均成本
'bJGQ[c average cost of land production 增辟土地平均成本
,\J 8(,%L average daily turnover 平均每日成交额
<wk average daily wage rate 平均每日工资率
!DzeJWM| average expenditure pattern 平均开支模式
#<< el;n average growth rate 平均增长率
L&DjNu`!9 average net fixed assets 固定资产平均净值
{ iX# average of relatives 相对价格平均数
".
tW5O> average price 平均价格
|dLr #+'az average propensity to consume 平均消费倾向；一般消费倾向
wYf\!]}' average propensity to save 平均储蓄倾向；一般储蓄倾向
. 2$J-<O average rate 平均率
_]OY[&R average revenue 平均收入；平均收益
QZ l#^-on average stock 平均库存；平均存货
tO{{ci$-T average yearly rent 平均年租
ppRmC,0f^ avoidance of double taxation 避免双重课税
y
Ne?a{ avoidance of tax 避税
