A:
11^.oa+` A share Ａ股；甲类股份
gf ?_tB0C abatement of tax 减税；减扣免税额
88 &M8T'AP ABN AMRO Bank N.V. 荷兰银行
]qd$rX above-the-line expenditure 线上项目支出；经常预算支出
&wa2MNCG8 above-the-line receipt 线上项目收入；经常预算收入
@fQvAok ABSA Asia Limited 南非联合亚洲有限公司
h}y] Pt? absolute change 绝对数值变更
^? V9 absolute expenditure 实际开支
Z g.La<# absolute guideline figure 绝对准则数字
6!Q,X Hs absolute interest 绝对权益
O0^?VW$y_ absolute order of discharge 绝对破产解除令
;7>k[?'e absolute profit margin 绝对利润幅度
NNxz Z!q! absolute value 实值；绝对值
<GWzdj? absolutely vested interest 绝对既得权益
n \i ~H absorbed cost 已吸收成本；已分摊成本
pi|=3W absorption 吸收；分摊；合并
^` S.Mw. absorption rate 吸收率；摊配率；分摊率
f6,?Yex8B ACB Finance Limited 亚洲商业财务有限公司
29HyeLB@ acceptable form of reciprocity 合理的互惠条件
F~$ay@g acceptable rate 适当利率；适当汇率
[.Rdq]w6 acceptance agreement 承兑协议
yU"lJ>Eh}} acceptance for honour 参加承兑
uXo uN$& acceptor 承兑人；接受人；受票人
ge4Qa K acceptor for honour 参加承兑人
\
z3>kvk accident insurance 意外保险
^~1Z"kAnT Accident Insurance Association of Hong Kong 香港意外保险公会
^)E#
c accident insurance scheme 意外保险计划
HfPu~P accident year basis 意外年度基准
^]NFr *'! accommodation 通融；贷款
Bwc_N.w?3 accommodation bill 通融票据；空头票据
_Rb> py accommodation party 汇票代发人
Xqy9D ZIn account balance 帐户余额；帐户结余
L O;?#e 7 account book 帐簿
b%QcB[k[WB account collected in advance 预收款项
TCR|wi]
kW account current book 往来帐簿
l3xI\{jn account of after-acquired property 事后取得的财产报告
_:\zbn0\ account of defaulter 拖欠帐目
*{( "T account payable 应付帐款
Js <DVe, account payee only [A/C payee only] 只可转帐；存入收款人帐户
/,,IM/(6^ account receivable 应收帐款
C"QB`f: account receivable report 应收帐款报表
onU\[VvM account statement 结单；帐单；会计财务报表
l4 > c account title 帐户名称；会计科目
6)veuA3] accountant's report 会计师报告
/E-s g,
k Accountant's Report Rules 会计师报告规则
&0`i(l4]l accounting and auditing procedure 会计与审计程序；会计与核数程序
#O lPnP 2 Accounting Arrangements 《会计安排》
"s.h O0Z accounting basis 会计基础
[Y4W m? accounting by Official Receiver 破产管理署署长呈交的帐目
u[HamGxx$u Accounting Circular 《会计通告》
0V ZC7@ accounting class 会计类别
4( dgunP accounting date 记帐日期；会计结算日期
mpNS}n6 accounting for money 款项核算
? _7iL? Accounting Officer 会计主任
&;naaV_2T accounting period 会计报告期；会计期
TT oW>RP# accounting policy 会计政策；会计方针
%i.Prckrb accounting practice 会计惯例
fZp 3 g%u accounting principle 会计准则
|s,y/svp accounting record 会计记录
K: |-s4= accounting report 会计报告
h])oo:u'/Q Accounting Services Branch [Treasury] 会计事务部〔库务署〕
-%dBZW\u2 Accounting Society of China 中国会计学会
a%2K,.J accounting statement 会计报表
s o7.$]aV accounting system 会计制度；会计系统
t,u ;"%go accounting transaction 会计事项；帐务交易
Kk).KgR accounting treatment 会计处理
=gB8(1g 8 accounting year 会计年度
>9NC2%61S accretion 增值；添加
"& /lF[q accrual 应计项目；应累算数目
h=4 GSU accrual basis 应计制；权责发生制
\hWac%# accrual basis accounting 应计制会计；权责发生制会计
-zzoz x]S= accrue 应累算；应计
%NDr5E^cc accrued benefit 应累算利益
,h9?o accrued charges 应计费用
:=*V i ` accrued cumulative preference share dividend 应累算的累积优先股股息
ZfXgV TJ` accrued expenses 应累算费用
&x\cEI)! accrued interest payable 应付利息；应计未付利息
4t-l@zFWb accrued interest receivable 应收利息；应计未收利息
[V_+/[AA) accrued right 累算权益
Q- 7L,2TL accruing profit 应累算的利润
i<(~J4} b accumulated fiscal reserve 累积财政储备
V`8\)FFG accumulated profit 累积利润；滚存溢利
c#f @v45 accumulated reserve 累积储备
x !6< 7s accumulation of surplus income 累积收益盈余
vY7 @1_ " acquired assets 既得资产
X}wo$t acquisition 收购；购置；取得
4y.qtiIP>$ acquisition cost 购置成本
&smZ;yb|'h acquisition expenses 购置费用
8F&Y; acquisition of 100% interest 收购全部股权
4peRbm acquisition of control 取得控制权
/Pxny3 acquisition of fixed assets 购置固定资产
xE{slD l acquisition of shell “买壳”
yJ="dEn>i" acquisition price 收购价
dZo x;_b act of God 天灾
CEVisKcE: acting partner 执事合伙人
/I((A /ks active market 买卖活跃的市场；交投畅旺的市场；旺市
dvM%" k active partner 积极参与的合伙人
phQ{<wzwp active trading 交投活跃
s\< @v7A actual circulation 实际流通
FKPR;H8> actual cost 实际成本
6Jq3l_ actual expenditure 实际开支；实际支出
tH~>uOZW actual income 实际入息；实际收入；实际收益
4bcd=a; actual market 现货市场
A+j!VM actual price 现货价；实际价格
B>4/[
YHr; actual profit 实际利润
o7 0] F actual quotation 实盘；实际价位；实际报价
*
F_KOf9p actual year basis 按实际年度计算
"jLC!h^N actuals 实货
da i+" actuarial investigation 精算调查
yzMGZi`ut actuarial principle 精算原则
fwiP3*j+Nn actuarial report 精算师报告
K { FZ/ Actuarial Society of Hong Kong 香港精算学会
|+K wyHE`9 actuarial valuation 精算师估值
?\)h2oi!F5 actuary 精算师
~N2=44 e ad referendum agreement 暂定协议；有待覆核的协定
t
.}];IJP ad valorem duty 从价税；按值征税
~ToU._ ad valorem duty system 从价税制
do*a E ad valorem fee 从价费
D &@Iuo ad valorem tariff 从价关税
?bpV dm! additional allowance 额外免税额
-:kIIK
additional amount for unexpired risk 未过期风险的额外款额
J"Fp), additional assessable profit 补加应评税利润
7<Qmpcp = additional assessment 补加评税
wFMw&=j additional commitment 额外承担
4*D"*kR; additional commitment vote 额外承担拨款
/2
hk 9XM additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
&po !X ) additional dependent parent allowance 供养父母额外免税额
EqGpo_ additional provision 额外拨款
Sfa=AV7K additional stamp duty 附加印花税
gX7R-&[UD additional tax 补加税罚款；补加税款
)Ay 9 0Wt Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
.lq83;
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&r,)4q+ adjudicated bankrupt 裁定破产人
g~$UU (HX adjudication fee 裁定费；评定印花税额手续费；评估契据费
`/?'^A%Ik adjudication of bankruptcy 裁定破产；宣告破产
=6+99<G|%M adjudication of insolvency 裁定无力偿还债务
+xgP&nw[- adjusted actual 经调整的实数；调整后的实数
3Fxr= adjusted current assets 经调整的流动资产；调整后的流动资产
( $>m]| adjusted figure 经调整的数字；调整后的数额
->X>h_k.Y adjusted liabilities 经调整的负债；调整后的负债
\* Yr&Lm adjusted loss 经调整的亏损；调整后的亏损
N!MDD?0 adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
"vT$?IoEV adjusted profit 经调整的利润；调整后的利润
L`e19I$ adjusted surplus 经调整的盈余额；调整后的盈余额
:5.F adjusted value 经调整的价值；调整后的价值
V#5$J Xp adjustment 调整；修订；理算〔保险〕
/[D_9 adjustment centre 调剂中心
U8 2mO+} adjustment lag 调整过程的时间差距；调整时差
J 3(E{w8Q adjustment mechanism 调整机制
4 R(m$!E! adjustment of loss 亏损调整
H Tv#2WX adjustment process 调整过程；调整程序
#0hq fs adjustment range 调整幅度
5 @-H8* administered exchange rate 受管制汇率
Yufj y=! Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
[3I|MZ administration expenses 行政费用
JT!9LNh;R` administration fee 手续费；行政费
.c:h!-D; administration in bankruptcy 破产管理
( Zd(?">i administration order 遗产管理令
FUl hEH administrator 管理人；遗产管理人
Ibu9A wPm administrator of the estate 遗产管理人
{~u Ti >U admission of debt 债项承认书
D,R',(3 admission of proof 接纳债权证明
Wy*+8~@A advance 放贷款项；垫付款项；预支款项；预付款项
dgIH`<U$ advance account 暂支帐目；预付款帐户
9X%:
){ advance compensation 预付补偿金
0?( uqjD: advance from shareholder 股东垫款
Go c?HR advance pending reimbursement 预支以待日后付还
w^ OB advanced economy 先进经济体系
096Yd=3h advancement 预付；预付财产
H1 7I" 5N advances warrant 垫款令
zA8@'`Id advancing 贷出
wpN3-D adverse balance 逆差
d6 ef)mw adverse exchange 逆汇
vV*J;%MO advertisement addressed to shareholders 在报章刊登的致股东通告
f U?#^Lg advice for collection 托收通知书
lgS7; advice of drawing 提款通知书；汇票通知书
$A-X3d;'\/ advice of payment 付款通知
tpC^68* F Advisory Committee [Securities and Futures Commission]
V=dOeuYd 谘询委员会〔证券及期货事务监察委员会〕
g2m* Q% Advisory Committee on Diversification 经济多元化谘询委员会
0 p ?AL= affidavit 誓章；遗产申报誓章
y(MB _B7j affidavit of no receipt 述明无收款的誓章
>X
eXd{$ affiliate 联号；联营公司；附属公司
C}pm>(F~ affiliated company 附属公司；联号；联营公司
<R;wa@a> affirmation [estate duty] 非宗教式宣誓〔遗产税〕
_^NaP affordability 负担能力
6% ofS8 [ African Development Bank [AfDB] 非洲开发银行
$Seh4 after-acquired property 事后取得的财产
@+H 0D" after-hours dealing 市后交易
l
EzN after-tax profit 税后盈利；税后利润；税后溢利
z fv@ <' agency agreement 代理协议
H@Ot77(* agency expenses 代理机构的开支
fn=A_
i agency fee 代理费
,LN^Zx* Agency Law 《代理法》
VQ| {Q} agent 代理人；承销人
%),u0:go agent of company 公司代理人
!C 05;x8{ agent's fee 代理人费；经纪费
Zfcf?&>< aggregate 总计；总数；总体数字
i9XpP(mf aggregate amount 总款额；总额
Q,^/Lm|]k aggregate assets and liabilities 总体资产与负债
t@9-LYbL
aggregate at constant price 按固定价格计算的总体数字
kj[box N aggregate demand 总需求
)J> dGIb aggregate gross position 总持仓量
1 =C12 aggregate limit 总限额
2/fol TR7 aggregate of salaries tax 合计薪俸税
U| x Hy+N aggregate performance 总体表现；总体业绩
D|*w6p("z aggregate supply 总体供应
n #b { aggregate surplus 总盈余
5;HGS{` aggregate total 整体总额
|[Fb & x aggregate value 总值；合计价值
hN6wp_ aggregated basis 合计基准
Vjv6d&Q aggregated net chargeable income 合计应课税入息实额
`Ucj_6&Tqs aggregation 合并计算；合计；总和
D@gC(&U/6 aggregation of incomes of husband and wife 夫妇入息合并计算
~M-L+XZl( aggregation of property 财产的总和
cI @qt>& agio 差价；贴水
2m:K
%Em6u Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
(0b\%;} Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
xxvt<J 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
4S ~ kNp$ Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
A1-,b.Ni 《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》
|cY,@X,X6 Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
B JWlx*U] 《香港政府和大韩民国政府关于相互促进和保护投资协定》
a ;Y:UwD9* agreement for a settlement 授产协议
!zF0 7.(E agreement for assignment 转让协议
9QXsbd6 agreement for sale 售卖协议；买卖协议
T?m@`"L, agreement for sale and purchase 买卖协议
qz]qG=wmL agreement for the payment of interest 支付利息协议
GHd1?$ agreement for the repayment of money 还款协议
].kj-,5>f agreement of reinsurance 再保险协议
O5-GrR^yt Agricultural Bank of China 中国农业银行
} SW p~3P air passenger departure tax 飞机乘客离境税
5~?6]=hl Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
$j\>T@ airport tax 机场税
QrK%DN alcohol duty 酒精税
x0 J W alienation 让与；让渡；转让
{%u^ O/M alimony 生活费；赡养费
`x/i1^/_@ All Ordinaries Index [AOI] 所有普通股指数
x>Q% hl all risks 全险；综合险
' Xj ^cX All Sales Record for Stock Market 《股票市场成交报告》
[;Lgb gt3f Allied Capital Resources Limited 新联财务有限公司
V&:x+swt all-items index [Consumer Price Index] 总指数〔消费物价指数〕
/qy6YF8;y allocation letter 拨款信件
<i</pA allocation of fund 分配款项；预留款项
!>> A@3 allocation of profit 利润分配；溢利分配
%K|f,w =m allocation warrant 拨款令
\ opM}qZ allotment 分配；配股
e[u}Vf allotment notice 股份配售通知；配股通知
bKM*4M=k allotment of shares 股份分配
C0N}B1- MU allowable 可获宽免；免税的
wrg B =o allowable business loss 可扣除的营业亏损
2} pZyS allowable expenses 可扣税的支出
BY E Z[cM allowance 免税额；津贴；备抵；准备金
JS^DyBXc allowance for debts 债项的免税额
G`O*A Q}[ allowance for depreciation by wear and tear 耗损折旧免税额
L7buY(F( allowance for funeral expenses 殡殓费的免税额
6CHb\k allowance for inflation 为通货膨胀而预留的款项；通胀准备金
0H>gMXWE] allowance for repairs and outgoings 修葺及支出方面的免税额
zu{K"7Bx allowance to debtor 给债务人的津贴
1gkpK`u(B alteration of capital 资本更改
1m"WrTen alternate trustee 候补受托人
xH:L6K/c amalgamation 合并
j}//e%$a ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
~9FL]qo ambit of charges 征税范围；收费范围
A)"L+Yu 5 amended valuation 经修订的估值
S._2..%G American Commodities Exchange 美国商品交易所
s=(q#Z American Express Bank Limited 美国运通银行
3pv qF,"~D American Stock Exchange 美国证券交易所
-#9 et30 amortization 摊销
=YgH- { amount due from banks 存放银行同业的款项
9h\RXVk{tA amount due from banks abroad 存放海外银行同业的款项
TS|Bz2( amount due from holding companies 控股公司欠款
mP
}<{oh`x amount due from local banks 存放本港银行同业的款项
Y,0Z&6 < amount due to banks 银行同业的存款
2H.g!( Oza amount due to banks abroad 海外银行同业的存款
/}~=)QHH amount due to holding companies 控股公司存款
4E 5;wH amount due to local banks 本港银行同业的存款
C_Q3^mLx amount due to outport banks 外埠银行同业的存款
;X<Ez5v3 amount for note issue 发行纸币的款额
JH]S'5X8K amount of bond 担保契据的款额
KLW5Ad:/rI amount of consideration 代价款额
T(x@ gwc amount of contribution 供款数额
} p*|8$#x" amount of indebtedness 负债款额
x6R M)rr amount of principal of the loan 贷款本金额
fu b04x) amount of rates chargeable 应征差饷数额
<DR|r amount of share capital 股本额
*Igb3 xK% amount of sums assured 承保款额
qA!p7"m| amount of variation 变动幅度
OJa(Gds amount of vote 拨款数额
4RVqfD amount payable 应付款额
Pz0MafF|T amount receivable 应收款额
2 kVZlt'y Amsterdam Stock Exchange 阿姆斯特丹证券交易所
P'tXG analysis 分析
Vq]ixag2^ ancillary risk 附属风险
i;9X_?QF annual account 周年帐目；周年帐目报表；年度决算；年结
2_H In annual accounting date 年结日期
Qf^c }!I annual allowance 每年免税额；年积金；年度津贴；年津
; &6
{c annual balance 年度余额
U$g R}8\e annual disposable income 每年可动用收入
o| h=M/ annual estimates 周年预算
o FP8s[B annual fee 年费
85G- `T annual general meeting 周年大会
o=7,U/{D! annual growth rate 年增率；每年增长率
6 ScB:8M annual long-term supplement 长期个案每年补助金
GB Yy^wjU annual pensionable emolument 可供计算退休金的年薪
ph5{i2U0 annual report 年报
N`efLOMl]
Annual Report on the Consumer Price Index 《消费物价指数年报》
@!dIa1Q" annual return 周年报表；周年申报表；每年报税表格
d"Zu10 Annual Return Rules 《周年报表规则》
1 qNO$M annual review of consumer prices 每年消费物价回顾
N gF7$@S annual roll-forward basis 逐年延展方式
tE=09J%z annual salary 年薪
2)\->$Q(H annual statement 年度报表；年度决算表
xAd@.^ Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
J/e] annuitant 年金受益人
Jg=!GU/:: annuity 年金
"!zJQl@ annuity contract 年金合约
[yN+(^ i annuity on human life 人寿年金
WC< [<uI* antecedent debt 先前的债项
W=^.s> 7G ante-dated cheque 倒填日期支票
wl]3g anticipated expenditure 预期开支
_"Bj`5S anticipated net profit 预期纯利
3,q?WH%_ anticipated revenue 预期收入
``jNj1t{} anti-inflation measure 反通货膨胀措施
]P wS3:x anti-inflationary stance 反通货膨胀立场
Y}R$RDRL apparent deficit 表面赤字
8Y`g$2SZ^8 apparent financial solvency 表面偿债能力
.kU^)H" l apparent partner 表面合伙人
~|S0E:*. application for personal assessment 个人入息课税申请书
(CIcM3|9C application of fund 资金应用
Wr b[\
?- application to release as liquidator and to destruct the books of accounts and documents
K0(
S%v|,} 申请免除清盘人职务及毁灭帐簿与文件
_-({MX[3k< appointed actuary 委任精算师
kQbZ!yl>[ appointed auditor 委任核数师；委任审计师
7s6+I_n appointed trustee 委任的受托人
Ed u(dZbKg appointer 委任人
{ DP9^hg apportioned pro rata 按比例分摊
sPZwA0% apportionment 分配；分摊
nC,QvV Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
b]z_2h~` apportionment formula 分摊方程式
1Z c=QJw@ apportionment of estate duty 遗产税的分摊
^,I2 @OS appraisal 估价；评估
F\ +AA appreciable growth 可观增长
FhY#3-jH appreciable impact 显着影响
'(B -{}l appreciable increase 可观增长
~wuCa!!A appreciation 增值；升值
EQlb:;j appreciation against other currencies 相对其他货币升值
{p1`[R&n# appreciation of the exchange value of Hong Kong dollar 港元汇值上升
%dPk ,Ylz appreciation tax 增值税
J.h` 0$! appropriation 拨款；拨用；拨付
/gF)msUF appropriation account 拨款帐目
nu+K
N,3R" Appropriation Bill 拨款法案
/xJD/"Y3& appropriation-in-aid system 补助拨款办法
VB*c 1i approved assets 核准资产
4 Pc-A approved basket stock 认可一篮子证券
wJ2cAX;" approved budget 核准预算
G?$o+Y'F approved charitable donation 认可慈善捐款
^L $`)Ja approved charitable institution 认可慈善机构
nm#23@uZ4K approved currency 核准货币；认可货币
WRu(F54Sk approved estimates 核准预算
4!{lySW approved estimates of expenditure 核准开支预算
;]1t| td8 approved overseas insurer 核准海外保险人
B,%6sa~I approved overseas trust company 核准海外信托公司
}nPt[77U_7 approved pooled investment fund 核准汇集投资基金
C8|Ls(4C k approved provident fund scheme 认可公积金计划
+
GQ{{B approved provision 核准拨款
zGU MH7 M approved redeemable share 核准可赎回股份
~*1>)P8]# approved regional stock 认可地区性证券
iT==aJ=~/& approved retirement scheme 认可退休金计划
u]NsCHKlT approved subordinated loan 核准附属贷款
c>D~MCNxg arbitrage 套戥；套汇；套利
UZs '[pm) arbitrageur 套戥者；套汇者
9*s8%pL arbitrary amount 临时款项
Ywhh s
}f arrangement 措施；安排；协定
c y,6^d arrears 欠款
}O~D3z4l0 arrears of pay 欠付薪酬
q]: 72+ arrears of revenue 逾期未收税款；逾期未收的帐项
sG#O s articles of association 组织章程；组织细则；组织章程细则
?1\I/ 'E9 Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
n D/B :0' ascertainment of profit 确定利润
5PeYQ-B| "Asia Clear" “亚洲结算系统”
WMC^G2 n Asia Commercial Bank Ltd. 亚洲商业银行有限公司
3G4WKg. ^ Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
1W >/4l Asian Development Fund [ADF] 亚洲发展基金
_@>*]g Asian dollar bond 亚洲美元债券
j}.gK6Yq* Asian dollar market 亚洲美元市场
Uzvd*>mv Asian dollar rate 亚洲美元利率
YQ:$m5ai Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
j;}-x1R Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
s:6K'* asked price 沽盘；喊价；索价；卖方报价
aMe &4Q assessable income 应评税入息
V n5%%?]J assessable loss 应评税亏损
yT OZa-
assessable profit 应评税利润
ib(|}7Je assessable value 应评税值
bgE]Wk0 assessed profit 估定利润
0o$RvxJ assessed value 经评估价值
0(+<uo~6p1 assessment 评税；评定；估价；评税单
m33&obSP assessment number 评税编号；估价编号
i 5l e0lM assessment of additional tax 补加税评税
Awfd0L;9 assessment of performance 业绩评估；实绩评价
=K s&m4 Assessor 评税主任
UNb 7WN asset price bubbles 资产价格泡沫
T U_' 1 asset-backed securities 具资产保证的证券
0cB]:*W assets accretion 资产增值
WDxcV% assets and liabilities 资产与负债
yWZ_ assets betterment statement 资产递增表；资产改进表
kXhd]7ru assets lending 实物放款；有抵押贷款
`TO Xkt j assets of the company passing on the death 死者去世时转移的公司资产
hb*Y-$Zp assets pledged as security for liabilities 用作负债抵押的资产
Cu%BU}( assets portfolio 资产投资组合
4qDO(YWf assets price 资产价格
e}2?)B`[ assets quality 资产质素
A 7Y CSjB assets realization 资产变现
{91Y ;p
C assets refinancing arrangement 资产再集资安排
<#BK( W~$ assets securitization 资产证券化
y]{b4e assets situated outside Hong Kong 在香港以外地方的资产
?y Ab=zI1b assets stripping 削减资产；拆卖资产
A*0X ~6W assets value 资产值
K3:z5j.X assignee 承让人
]~
N. assignment 转让；转让书；转让契
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assignment of interest 权益转让
/Hk})o_ assignment of letters patent and trade mark 专利证书及商标转让
yj_/:eX assignment of property 物业转让；物业转让书
g5 *E\T%8 assignment right 转让权
dY$nw assignor 转让人
HkRvcX
5 associate 有联系的人；有关连人士；相联者；合伙人；联系人
M)K!!Jqh Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
D#'CRJh;7 associate member 附属会员
FDuA5At associated body corporate 相联法人团体
][Tw^r& associated company 相联公司；联属公司
{nSgiqd"28 associated corporation 相联法团
oVk!C a Association of Chartered Certified Accountants [ACCA] [United Kingdom]
Yf[C mn 公认会计师公会〔英国〕
$G0e1)D Association of Futures Exchange Brokers 香港期货经纪协会
%9zpPr WF Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
DmgDhNXKq association of underwriters 承保人组织
lv] U)p assumption of control 接管
.=}\yYGe assurance 担保；保险；转易；转易书
{@Lun6\ assurance of interest 权益的转易
+~F>:v?R h at 19XX price 按一九ＸＸ年价格计算
A iR# :r at a discount 按赔价计算；按贴水价格计算；打折扣
?@x$ h at a premium 按溢价计算；按升水价格计算
.mrv"k\< at call 通知付款；按通知
1H">Rb30@ at constant market price 按固定市价计算
g0jf Lv at constant price 按固定价格计算
9mtndTT 5u at cost 按成本计算
IG}yGGn at current market price 按当时市价计算；按现时市价计算
4Kj 8 i at current price 按当时价格计算；按现时价格计算
qY e`</ at factor cost 按要素成本计算；按生产要素成本计算
.DwiIr' at money-of-the-day price 按付款当日价格计算
j# c@dze at or better 按指定或较佳价位〔买卖指令〕
=\ 8 x at par 按面值计算；平价
)$Ib6tYY at sight 见票即付
]Y$Wv9 S6 at the close 按收市盘
nO`[C=| at the opening 按开市盘
^WWr8- attestation 见证；见证条款
s +S6'g-- at-the-money option 平价期权
W)Y-^i5 attorney 受权人；受托代表人
#( 'R`~ attornment 新拥有人承认书
&Pv$nMB$I attributable profit 可归属利润
^K[xVB(& attributable share value 可归属股份价值
]Y? ZUSCJ Auckland Stock Exchange 奥克兰证券交易所
-|#/KKF auction 拍卖
JK{2 hr_a auctioneer 拍卖商
hQ:wW}HWW audit 审计；核数
4avkyFj!h Audit Commission 审计署
'9vs v\A& Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
OFv-bb*YZ 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〕
1HSt} audit review 帐目审查
xK[ [b Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
:1t&> x=T audited account 审计帐目；经审计的帐目
p {qA%D audited annual account 经审计的周年帐目
8M3DG=D audited balance sheet 经审计的资产负债表
yp]vDm auditor 核数师；核数主任；审计师
qe1>UfY auditor's certificate 核数师证明书；审计师证明书
NV{= tAR auditor's report 核数师报告；审计师报告
x Zq, kP^ Aussie bond 澳元债券
?gU - a austerity budget 紧缩预算
Tl_o+jj Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
l8Yr]oNkz Australia All Ordinaries Index 澳洲所有普通股票指数
FLsJ<C~/~ Australian Dollar [AUD] 澳元
"9c !p Australian Options Market 澳大利亚期权市场
]EN&EA"< Australian Securities Commission 澳洲证券事务监察委员会
5' t9/8i Australian Society of Certified Practising Accountants 澳洲执业会计师公会
U\{I09@E 0 Australian Stock Exchange 澳大利亚证券交易所
[4;_8-[Nv Austrian Schilling [ATS] 奥地利先令
B2BG*xa authentication 认证；鉴证
kSge4?& authority to purchase 委托购买证；委购书
F-~Xb z% authorization 认可；核准；授权；授权书
jfvlkE-uK authorization by direction 指示授权
XkW@"pf&Fh authorization by instruction 指令授权
/HqD4GDoug authorization by warrant 令状授权
[=-,i#4 authorization of unit trust 单位信托的认可
o2YHT
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n authorized agent 指定代理人
kot KKs authorized capital 法定资本
<#Fex'4 authorized clerk 出市员
{9@E[bWp# authorized dealer 认可交易商
DB jUHirK authorized financial institution 认可财务机构
Q[` 2? j? authorized fund 认可基金
. Xxxz
Wyk authorized fund house 获授权的基金公司；认可基金公司
"AWk
jdj authorized institution 认可机构
&8%^o9sH authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
Iw$T'I+4W authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
w3f D6$ authorized insurer 获授权保险人；获认可承保人
JqN$B\J, authorized investment 特准投资项目
NXOvC!< authorized person 获授权人
e \kR/<L authorized representative 获授权代表
](z tb) authorized share capital 法定股本
4Im}!q5;:< automated quotation system 自动报价系统
)OlYz!#? Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
KJ-Q$
M 自动交易系统〔香港期货交易所有限公司〕
(a,` Y. automatic adjustment mechanism 自动调整机制
0icB2Jm:D} automatic adjustment system 自动调整系统
JO87rG Automatic Clearing House 自动票据交换所
nu|?F\o ! automatic exchange rates accumulation system 自动化汇率累集系统
3Wf Z zb+ Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
@6U& 7! automatic teller machine [ATM] 自动柜员机
u 7p:6W autopay 自动转帐
2<2a3'pG available assets 可用资产
Np~qtR available fiscal reserve 现存财政储备
h^ K>( x available profit 可用利润
X5tV Xd Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
Df1eHa5-7 average 平均；平均数；海损
zcEpyw NP average basic salary 平均基本薪金
</fTn_{2s8 average consumer expenditure 平均消费开支；一般消费开支
<PO-S\N average cost 平均成本
1-! |_<EW1 average cost of land production 增辟土地平均成本
kl&_O8E+K average daily turnover 平均每日成交额
iIo>]\Pw average daily wage rate 平均每日工资率
Y(R],9h8 average expenditure pattern 平均开支模式
?GZ ?HK| average growth rate 平均增长率
lnxA/[`a average net fixed assets 固定资产平均净值
4
>D5t)254 average of relatives 相对价格平均数
fG7 -0 7 average price 平均价格
PO 2]x: average propensity to consume 平均消费倾向；一般消费倾向
r7)iNTQ1 average propensity to save 平均储蓄倾向；一般储蓄倾向
E?m W4? average rate 平均率
r^\Wo7q average revenue 平均收入；平均收益
0wETv average stock 平均库存；平均存货
8, m: average yearly rent 平均年租
8H SGOs =8 avoidance of double taxation 避免双重课税
F|WH=s3 avoidance of tax 避税
