A:
zu1"`K3b A share Ａ股；甲类股份
=_`q;Tu= abatement of tax 减税；减扣免税额
]`)5 Qe4 ABN AMRO Bank N.V. 荷兰银行
K[icVT2v~ above-the-line expenditure 线上项目支出；经常预算支出
)Dz]Pv]H' above-the-line receipt 线上项目收入；经常预算收入
wnC } TWxX ABSA Asia Limited 南非联合亚洲有限公司
!A n?<Sv$ absolute change 绝对数值变更
fM ID}S absolute expenditure 实际开支
zb{79Os[B absolute guideline figure 绝对准则数字
}*(_JR4G absolute interest 绝对权益
sm`c9[E absolute order of discharge 绝对破产解除令
7y=O!?* absolute profit margin 绝对利润幅度
{rcN_N% absolute value 实值；绝对值
s ;I
@En absolutely vested interest 绝对既得权益
i F+:j8
b absorbed cost 已吸收成本；已分摊成本
g8.z?Ia#5Z absorption 吸收；分摊；合并
IB&G#2M< absorption rate 吸收率；摊配率；分摊率
!K( ACB Finance Limited 亚洲商业财务有限公司
Da 7(jA+ acceptable form of reciprocity 合理的互惠条件
I$.l FQ%( acceptable rate 适当利率；适当汇率
:%h1Q>F acceptance agreement 承兑协议
9 jjeZc' acceptance for honour 参加承兑
w( V%EEk acceptor 承兑人；接受人；受票人
$_F_%m"\ acceptor for honour 参加承兑人
j;`pAN(' accident insurance 意外保险
LL
e*| : Accident Insurance Association of Hong Kong 香港意外保险公会
p/ (Z2N" accident insurance scheme 意外保险计划
#$Zx ].[lc accident year basis 意外年度基准
p? L %' accommodation 通融；贷款
(e'8> Pv accommodation bill 通融票据；空头票据
R Th= x. accommodation party 汇票代发人
S9!KI) account balance 帐户余额；帐户结余
le \f: account book 帐簿
trDw|WA account collected in advance 预收款项
O5r8Ghf ) account current book 往来帐簿
)l`Ks account of after-acquired property 事后取得的财产报告
2L&c91=wE account of defaulter 拖欠帐目
Bug.>ln1 account payable 应付帐款
G{[w+ObX account payee only [A/C payee only] 只可转帐；存入收款人帐户
k( Sda>- account receivable 应收帐款
e#/&A5#Ya account receivable report 应收帐款报表
<<01@Q < account statement 结单；帐单；会计财务报表
znE1t%V account title 帐户名称；会计科目
dXxf{|gk> accountant's report 会计师报告
5@5 *}[M Accountant's Report Rules 会计师报告规则
>h8m)Q accounting and auditing procedure 会计与审计程序；会计与核数程序
hM]Z T 5;< Accounting Arrangements 《会计安排》
%w^*7Oi accounting basis 会计基础
y^ skE{ accounting by Official Receiver 破产管理署署长呈交的帐目
/C8 }5) Accounting Circular 《会计通告》
//c 6vG accounting class 会计类别
<\epj=OclV accounting date 记帐日期；会计结算日期
+r!NR?^ m accounting for money 款项核算
)'m;a_ r` Accounting Officer 会计主任
}@HgF M" accounting period 会计报告期；会计期
ei4LE
XQ16 accounting policy 会计政策；会计方针
k{mBG9[z accounting practice 会计惯例
3* I\#Z4p1 accounting principle 会计准则
^gcB+ accounting record 会计记录
5)< Y3nU~ accounting report 会计报告
48 wt Accounting Services Branch [Treasury] 会计事务部〔库务署〕
W7n^]~V Accounting Society of China 中国会计学会
YA
pC|R,^ accounting statement 会计报表
eOb--@~8 accounting system 会计制度；会计系统
rY(7IX accounting transaction 会计事项；帐务交易
~T;:Tg* accounting treatment 会计处理
-]^JaQw accounting year 会计年度
; +\h$ accretion 增值；添加
b|-)p+ba accrual 应计项目；应累算数目
;-` NT`
#2 accrual basis 应计制；权责发生制
%j^QK >% accrual basis accounting 应计制会计；权责发生制会计
@ K!JE w\ accrue 应累算；应计
pG "wQ accrued benefit 应累算利益
nT> v accrued charges 应计费用
d2eXN3" accrued cumulative preference share dividend 应累算的累积优先股股息
C"kfxpCi accrued expenses 应累算费用
%!t9)pNc accrued interest payable 应付利息；应计未付利息
r5xm7- `c accrued interest receivable 应收利息；应计未收利息
#qVTB@ d accrued right 累算权益
9@CRL= accruing profit 应累算的利润
8|@) #: accumulated fiscal reserve 累积财政储备
J\@g3oGw accumulated profit 累积利润；滚存溢利
/x@aAJ| accumulated reserve 累积储备
[[c0 g6 accumulation of surplus income 累积收益盈余
J.JD8o9sa acquired assets 既得资产
'a0M.*f}G acquisition 收购；购置；取得
K W&m uD acquisition cost 购置成本
HsTY* ^V acquisition expenses 购置费用
q>(?Z#sB acquisition of 100% interest 收购全部股权
lt-3 OcC acquisition of control 取得控制权
)&T 5 /+ acquisition of fixed assets 购置固定资产
F Dgo6x acquisition of shell “买壳”
K9ia|2f acquisition price 收购价
m
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+dr[ act of God 天灾
EHq; eF acting partner 执事合伙人
e'uC:O.u active market 买卖活跃的市场；交投畅旺的市场；旺市
)w4U]inJ$" active partner 积极参与的合伙人
KH)-=IJ8 active trading 交投活跃
?ja%*0
R actual circulation 实际流通
LT$t%V0?.e actual cost 实际成本
E] g
Lwg9K actual expenditure 实际开支；实际支出
B Evt{q4 actual income 实际入息；实际收入；实际收益
F)~>4>hPr actual market 现货市场
/TsXm-g# actual price 现货价；实际价格
q`mxN!1[ actual profit 实际利润
sDBSc:5+e actual quotation 实盘；实际价位；实际报价
eV! (a8 actual year basis 按实际年度计算
MH)V=xU|) actuals 实货
.'o=J`| actuarial investigation 精算调查
n@tt.n!{l actuarial principle 精算原则
xGyl7$J actuarial report 精算师报告
*bo| F%NAz Actuarial Society of Hong Kong 香港精算学会
+pgHCzwJE actuarial valuation 精算师估值
^[SW07o~ actuary 精算师
I )yaR+l ad referendum agreement 暂定协议；有待覆核的协定
} O+ xs3Uv ad valorem duty 从价税；按值征税
iPl, KjGk ad valorem duty system 从价税制
f tM lm_u ad valorem fee 从价费
aHC%:)ww: ad valorem tariff 从价关税
7 ~J>Ga additional allowance 额外免税额
k ntY2FM additional amount for unexpired risk 未过期风险的额外款额
64mh. j additional assessable profit 补加应评税利润
7*{l\^ism; additional assessment 补加评税
R"XycXn_$ additional commitment 额外承担
KW DH
35 additional commitment vote 额外承担拨款
tJu:N'=Dy additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
ch%zu%;f additional dependent parent allowance 供养父母额外免税额
G9-ETj} additional provision 额外拨款
S -mpob) additional stamp duty 附加印花税
o]tfvGvU* additional tax 补加税罚款；补加税款
,{G\ -(\ Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
R\ 8[6H adjudged bankrupt 被裁定破产
##''d||u adjudicated bankrupt 裁定破产人
ZRYlm$C adjudication fee 裁定费；评定印花税额手续费；评估契据费
.lj5pmD adjudication of bankruptcy 裁定破产；宣告破产
:vIJ>6lIR adjudication of insolvency 裁定无力偿还债务
<w}^Z}fpk& adjusted actual 经调整的实数；调整后的实数
xO :h[ adjusted current assets 经调整的流动资产；调整后的流动资产
?8kFAf~ adjusted figure 经调整的数字；调整后的数额
4u*n7di$9d adjusted liabilities 经调整的负债；调整后的负债
!pU^?Hy= adjusted loss 经调整的亏损；调整后的亏损
l[_an tokn adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
>Z*b0 j adjusted profit 经调整的利润；调整后的利润
ZDaHR-%Y adjusted surplus 经调整的盈余额；调整后的盈余额
d)U(XiK' adjusted value 经调整的价值；调整后的价值
]e-QN I adjustment 调整；修订；理算〔保险〕
DcFY b|p adjustment centre 调剂中心
>n /0od9 adjustment lag 调整过程的时间差距；调整时差
m{a ni/bt adjustment mechanism 调整机制
xU%]G .k adjustment of loss 亏损调整
6<@ +J adjustment process 调整过程；调整程序
9c4p9b! adjustment range 调整幅度
5Q%)|(U' administered exchange rate 受管制汇率
U"|1 @W# Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
=D0d+ b6 administration expenses 行政费用
;;i419 administration fee 手续费；行政费
m$W2E.-$'# administration in bankruptcy 破产管理
ZzBaYoNy[0 administration order 遗产管理令
+}at#%1@ administrator 管理人；遗产管理人
_;^x^ administrator of the estate 遗产管理人
Oto8?4[n admission of debt 债项承认书
$X;OK admission of proof 接纳债权证明
nLAwo3 advance 放贷款项；垫付款项；预支款项；预付款项
du }HTrsC advance account 暂支帐目；预付款帐户
~M*
UMF^ advance compensation 预付补偿金
[ <d ~b*/ advance from shareholder 股东垫款
=e
1Q>~ advance pending reimbursement 预支以待日后付还
N/WtQSl advanced economy 先进经济体系
7;@YR advancement 预付；预付财产
Q)4[zSt R# advances warrant 垫款令
GQ?FUFuIoW advancing 贷出
!wE% <Fh adverse balance 逆差
>pZ _ adverse exchange 逆汇
" LDNkw' advertisement addressed to shareholders 在报章刊登的致股东通告
Mu:zWLM*M advice for collection 托收通知书
?r(vXq\ advice of drawing 提款通知书；汇票通知书
&S *{a advice of payment 付款通知
Zjn1,\(t~u Advisory Committee [Securities and Futures Commission]
rtJ@D2Hj^ 谘询委员会〔证券及期货事务监察委员会〕
]U~{?K'g@j Advisory Committee on Diversification 经济多元化谘询委员会
< ~CY?
affidavit 誓章；遗产申报誓章
4J`-&05O affidavit of no receipt 述明无收款的誓章
K)x6F 15 r affiliate 联号；联营公司；附属公司
H @zZ[ affiliated company 附属公司；联号；联营公司
% + affirmation [estate duty] 非宗教式宣誓〔遗产税〕
ueU " v'h\ affordability 负担能力
+ AjV0 #n African Development Bank [AfDB] 非洲开发银行
[E<A/_z after-acquired property 事后取得的财产
c ]VK%zl after-hours dealing 市后交易
0 =7Ud< after-tax profit 税后盈利；税后利润；税后溢利
_&q&ID agency agreement 代理协议
@G#`uoD agency expenses 代理机构的开支
Pl|I{l*o(` agency fee 代理费
lMW6D0^ Agency Law 《代理法》
SF:{PgGMi agent 代理人；承销人
w<!&% agent of company 公司代理人
SkipPEhA agent's fee 代理人费；经纪费
[-#1;!k aggregate 总计；总数；总体数字
OY| 9V aggregate amount 总款额；总额
)40YA\V aggregate assets and liabilities 总体资产与负债
Ie Chz d aggregate at constant price 按固定价格计算的总体数字
9`/ywt3Y aggregate demand 总需求
;j;U9-oh aggregate gross position 总持仓量
7o+VhW<|5 aggregate limit 总限额
3 Jd a: aggregate of salaries tax 合计薪俸税
&q4~WRnzJk aggregate performance 总体表现；总体业绩
H/W&a2R^P aggregate supply 总体供应
~FI} [6Dd aggregate surplus 总盈余
cuG;1,?b aggregate total 整体总额
S+6YD0 aggregate value 总值；合计价值
y#Nrq9r : aggregated basis 合计基准
S]T71W<i aggregated net chargeable income 合计应课税入息实额
p}GTOJT} aggregation 合并计算；合计；总和
;>>:7rdYt aggregation of incomes of husband and wife 夫妇入息合并计算
H.n|zGQT B aggregation of property 财产的总和
GRL42xp'*D agio 差价；贴水
6,CK1j+tZ 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》
Yx. t+a- Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
#0*I|gfV 《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》
w U]8hkl? Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
p8F$vx4, 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
V^.Z&7+E`_ Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
LM" b% 《香港政府和大韩民国政府关于相互促进和保护投资协定》
j _E(h . agreement for a settlement 授产协议
|C+
5 agreement for assignment 转让协议
Z^mIGy} agreement for sale 售卖协议；买卖协议
) i39'0a agreement for sale and purchase 买卖协议
R. ryy agreement for the payment of interest 支付利息协议
P:'y}a- agreement for the repayment of money 还款协议
R M2feWm agreement of reinsurance 再保险协议
3!*` hQ; s Agricultural Bank of China 中国农业银行
\sVzBHy d air passenger departure tax 飞机乘客离境税
EG=U](8T Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
},5LrX`L airport tax 机场税
R 'mlKe x alcohol duty 酒精税
_mQ~[}y+? alienation 让与；让渡；转让
k
;vOPcw alimony 生活费；赡养费
[daR) C All Ordinaries Index [AOI] 所有普通股指数
LWM& k#i all risks 全险；综合险
:SF8 t` 4` All Sales Record for Stock Market 《股票市场成交报告》
R*dXbI&,e Allied Capital Resources Limited 新联财务有限公司
)d
{8Cu6 all-items index [Consumer Price Index] 总指数〔消费物价指数〕
Y'6P ~C;v allocation letter 拨款信件
1U~'8=- allocation of fund 分配款项；预留款项
hoPh#? G allocation of profit 利润分配；溢利分配
.b*-GWx allocation warrant 拨款令
0B`rTLwB allotment 分配；配股
_#P5j# allotment notice 股份配售通知；配股通知
eBECY(QMQ allotment of shares 股份分配
CS"k0V44} allowable 可获宽免；免税的
b;mpZ|T. allowable business loss 可扣除的营业亏损
WIwGw %_~ allowable expenses 可扣税的支出
{2|s k9?W allowance 免税额；津贴；备抵；准备金
5= MM^$QG allowance for debts 债项的免税额
%s%e5hU allowance for depreciation by wear and tear 耗损折旧免税额
9fSX=PVRmQ allowance for funeral expenses 殡殓费的免税额
uTrGb:^ allowance for inflation 为通货膨胀而预留的款项；通胀准备金
rPW 9lG allowance for repairs and outgoings 修葺及支出方面的免税额
%%O_:@9x, allowance to debtor 给债务人的津贴
7,9zj1< alteration of capital 资本更改
<l9qhqHv& alternate trustee 候补受托人
$/JnYkL{m amalgamation 合并
Bx xqzN+ ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
8=sMmpB 7u ambit of charges 征税范围；收费范围
{K=[Fu= amended valuation 经修订的估值
{}PBYX R American Commodities Exchange 美国商品交易所
zgpv I~Ck American Express Bank Limited 美国运通银行
ORV'dr American Stock Exchange 美国证券交易所
37,)/8]lG amortization 摊销
/z,+W9` amount due from banks 存放银行同业的款项
xaSiG amount due from banks abroad 存放海外银行同业的款项
E[_-s amount due from holding companies 控股公司欠款
eY$Q}BcW amount due from local banks 存放本港银行同业的款项
0ipYXbC amount due to banks 银行同业的存款
<_Po/a!c3 amount due to banks abroad 海外银行同业的存款
W. b?~ amount due to holding companies 控股公司存款
/0F
<GBQ"v amount due to local banks 本港银行同业的存款
vi.q]$ohbV amount due to outport banks 外埠银行同业的存款
}5;3c % amount for note issue 发行纸币的款额
J&b&*3
amount of bond 担保契据的款额
Zf`dd T amount of consideration 代价款额
j~9,Ct amount of contribution 供款数额
5adB5)` amount of indebtedness 负债款额
\?.M1a[ amount of principal of the loan 贷款本金额
Uefw amount of rates chargeable 应征差饷数额
ob IYC amount of share capital 股本额
h@ ?BA<'S amount of sums assured 承保款额
;,_c1x/F amount of variation 变动幅度
?jBh=X\]: amount of vote 拨款数额
3WdANR amount payable 应付款额
B7qiCX}pD amount receivable 应收款额
lT]dj9l Amsterdam Stock Exchange 阿姆斯特丹证券交易所
</d&bS analysis 分析
Rh# TR" ancillary risk 附属风险
X=OJgyO/ annual account 周年帐目；周年帐目报表；年度决算；年结
aib)ItNb annual accounting date 年结日期
OK9D4
7X annual allowance 每年免税额；年积金；年度津贴；年津
B,dKpz;kFg annual balance 年度余额
ODqWXw# annual disposable income 每年可动用收入
6JL:p{RLi annual estimates 周年预算
qg@Wzs7c~ annual fee 年费
TBqJ.a annual general meeting 周年大会
Mio~CJ"? annual growth rate 年增率；每年增长率
"Q@ZS2;A annual long-term supplement 长期个案每年补助金
!tD,phca~ annual pensionable emolument 可供计算退休金的年薪
4mzWNr>f b annual report 年报
7_#i,|]58 Annual Report on the Consumer Price Index 《消费物价指数年报》
=i)k@w_(x annual return 周年报表；周年申报表；每年报税表格
|2~fO yA+ Annual Return Rules 《周年报表规则》
>;@hA*< annual review of consumer prices 每年消费物价回顾
9 Ic~F^ annual roll-forward basis 逐年延展方式
vN4g#,< annual salary 年薪
s*j0uAq)up annual statement 年度报表；年度决算表
, 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
XmoS$ /#" annuitant 年金受益人
%sLij* annuity 年金
H0B"?81 annuity contract 年金合约
o93A:f c annuity on human life 人寿年金
_7zER6#} antecedent debt 先前的债项
d6k`=Hlg ante-dated cheque 倒填日期支票
OW<5,h anticipated expenditure 预期开支
G?6[K&w anticipated net profit 预期纯利
pYs"Y;% anticipated revenue 预期收入
L$+ap~ld anti-inflation measure 反通货膨胀措施
[0e}% !%M anti-inflationary stance 反通货膨胀立场
VXAgp6 apparent deficit 表面赤字
zZ =.riK apparent financial solvency 表面偿债能力
q ,a|lH apparent partner 表面合伙人
VFMg $qv|_ application for personal assessment 个人入息课税申请书
#_bSWV4 application of fund 资金应用
uU]4)Hp application to release as liquidator and to destruct the books of accounts and documents
=p)Wxk 申请免除清盘人职务及毁灭帐簿与文件
Qy @r& appointed actuary 委任精算师
)#d P: appointed auditor 委任核数师；委任审计师
8BZDaiE" appointed trustee 委任的受托人
D jjG?(1 appointer 委任人
s], +]< qX apportioned pro rata 按比例分摊
k w!1]N apportionment 分配；分摊
hQfxz,X Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
Q
pY: L apportionment formula 分摊方程式
$fY4amX6Z apportionment of estate duty 遗产税的分摊
m+Yj" RMx& appraisal 估价；评估
<zK9J?ZQW> appreciable growth 可观增长
h &vq} appreciable impact 显着影响
|f~p3KCfV appreciable increase 可观增长
'I_\ELb_ appreciation 增值；升值
5xHl6T+ appreciation against other currencies 相对其他货币升值
r=+r5k"` appreciation of the exchange value of Hong Kong dollar 港元汇值上升
H{P"$zj`l appreciation tax 增值税
M+ gYKPP appropriation 拨款；拨用；拨付
|vnfY;
;z1 appropriation account 拨款帐目
<c6C +OWT, Appropriation Bill 拨款法案
k]"Rg2>% appropriation-in-aid system 补助拨款办法
*r+i=i8{ approved assets 核准资产
zKWcDbj approved basket stock 认可一篮子证券
|T9p#) ec2 approved budget 核准预算
}IGr%C(3% approved charitable donation 认可慈善捐款
kN>AY'1 approved charitable institution 认可慈善机构
x=bAR%i~ approved currency 核准货币；认可货币
dO e|uQXyD approved estimates 核准预算
wYS,|=y approved estimates of expenditure 核准开支预算
SA |f1R2uS approved overseas insurer 核准海外保险人
16YJQ ue approved overseas trust company 核准海外信托公司
Ov)rsi approved pooled investment fund 核准汇集投资基金
A|Yq Bl approved provident fund scheme 认可公积金计划
l
49)Cv/ approved provision 核准拨款
4y+] V~p approved redeemable share 核准可赎回股份
7@m approved regional stock 认可地区性证券
D;|4ZjM - approved retirement scheme 认可退休金计划
swnov[0 approved subordinated loan 核准附属贷款
XH0R:+s arbitrage 套戥；套汇；套利
? /~7\ '|Z arbitrageur 套戥者；套汇者
J+LF zl07q arbitrary amount 临时款项
]v 6u arrangement 措施；安排；协定
cv0 }_<Tyx arrears 欠款
g/4.^c arrears of pay 欠付薪酬
@`?"#^jT arrears of revenue 逾期未收税款；逾期未收的帐项
lYeot8 articles of association 组织章程；组织细则；组织章程细则
X .g")Bt7 Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
)=X8kuB~ ascertainment of profit 确定利润
1k\1U "Asia Clear" “亚洲结算系统”
3M( :}c Asia Commercial Bank Ltd. 亚洲商业银行有限公司
|_%| Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
xUzSS @ot^ Asian Development Fund [ADF] 亚洲发展基金
kO\(6f2|x Asian dollar bond 亚洲美元债券
59p'Ega. Asian dollar market 亚洲美元市场
0%+T U4Xx Asian dollar rate 亚洲美元利率
G;M grA#\ Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
Sg0 _ l ( Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
Y=4 ,d4uu asked price 沽盘；喊价；索价；卖方报价
;/SM^&Y assessable income 应评税入息
K,^{|5'3q assessable loss 应评税亏损
(6?pBdZ
assessable profit 应评税利润
V zMoWD; assessable value 应评税值
t}`|\*a assessed profit 估定利润
'UT 4x9&z assessed value 经评估价值
!o& Mw:d assessment 评税；评定；估价；评税单
`yHV10 assessment number 评税编号；估价编号
rsvZi1N4w$ assessment of additional tax 补加税评税
o_EXbS]C assessment of performance 业绩评估；实绩评价
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CJQC Assessor 评税主任
d" nE+pgE asset price bubbles 资产价格泡沫
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7T4 asset-backed securities 具资产保证的证券
%"DEgI P assets accretion 资产增值
6lq7zi}'w assets and liabilities 资产与负债
zie])_8|h assets betterment statement 资产递增表；资产改进表
>O wVN G assets lending 实物放款；有抵押贷款
ID5?x8o#k assets of the company passing on the death 死者去世时转移的公司资产
* KFsO1j assets pledged as security for liabilities 用作负债抵押的资产
!/['wv@ assets portfolio 资产投资组合
W<B8P S$ assets price 资产价格
/U6G?3b assets quality 资产质素
ho@f}4jhQ3 assets realization 资产变现
ALwkX"AN assets refinancing arrangement 资产再集资安排
*n2Q_o assets securitization 资产证券化
xue-5 ' assets situated outside Hong Kong 在香港以外地方的资产
f
7et assets stripping 削减资产；拆卖资产
?U2ed)zzw assets value 资产值
}jfU qqFd assignee 承让人
MlsF?"H p assignment 转让；转让书；转让契
9 YU7R) assignment of interest 权益转让
7
4aap 2^ assignment of letters patent and trade mark 专利证书及商标转让
$[[6N0}*: assignment of property 物业转让；物业转让书
or ~o' assignment right 转让权
OgS6#X assignor 转让人
x"v5'EpL associate 有联系的人；有关连人士；相联者；合伙人；联系人
EUe2<G Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
5} ~*,_J2Z associate member 附属会员
91%+Bf()J6 associated body corporate 相联法人团体
} ` Q'!_` associated company 相联公司；联属公司
-^$CGRE6A associated corporation 相联法团
KcfW+> W3 Association of Chartered Certified Accountants [ACCA] [United Kingdom]
)~O{jd
公认会计师公会〔英国〕
wQp,RpM Association of Futures Exchange Brokers 香港期货经纪协会
JXGIVH?Rpu Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
av gGz8 association of underwriters 承保人组织
V_~}7~
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'9 *wr* assurance 担保；保险；转易；转易书
W2yN EiH assurance of interest 权益的转易
%7O` ]ik: at 19XX price 按一九ＸＸ年价格计算
"(/|[7D) at a discount 按赔价计算；按贴水价格计算；打折扣
l?a( = at a premium 按溢价计算；按升水价格计算
,<|EoravH at call 通知付款；按通知
u|WX?@\ at constant market price 按固定市价计算
+fAAkO*GP at constant price 按固定价格计算
.
%tc7`k8 at cost 按成本计算
).N }x^ at current market price 按当时市价计算；按现时市价计算
TpZ) wC at current price 按当时价格计算；按现时价格计算
8:L%- at factor cost 按要素成本计算；按生产要素成本计算
NV*aHci at money-of-the-day price 按付款当日价格计算
@*q\$Eg}2 at or better 按指定或较佳价位〔买卖指令〕
?Hf^& yo at par 按面值计算；平价
zScV 9,H1 at sight 见票即付
X&^ t 8 at the close 按收市盘
~0| ~ Fg at the opening 按开市盘
L`x:Y>C( attestation 见证；见证条款
_"a(vfl# at-the-money option 平价期权
{+z+6i attorney 受权人；受托代表人
gO4J[_ attornment 新拥有人承认书
aAu
upPu attributable profit 可归属利润
p4W->AVv$ attributable share value 可归属股份价值
OWB^24Z&3 Auckland Stock Exchange 奥克兰证券交易所
*0l^/jq n: auction 拍卖
~ {Tus.jk auctioneer 拍卖商
h}z ^NX audit 审计；核数
zEF3B Audit Commission 审计署
15 uVvp / Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
=35EG{W( 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〕
#TZYe4#f audit review 帐目审查
8_Y{7;<ey Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
{TzKHnP audited account 审计帐目；经审计的帐目
;{q7rsE audited annual account 经审计的周年帐目
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n\'sb{ audited balance sheet 经审计的资产负债表
Puily9# auditor 核数师；核数主任；审计师
uM PJ auditor's certificate 核数师证明书；审计师证明书
*ta|, auditor's report 核数师报告；审计师报告
sTeL4g|%{ Aussie bond 澳元债券
cm-cwPAh austerity budget 紧缩预算
Si6%6rAhj Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
-Qiay/tlu Australia All Ordinaries Index 澳洲所有普通股票指数
kd|@. Australian Dollar [AUD] 澳元
xlgN}M Australian Options Market 澳大利亚期权市场
\ zhT1#O Australian Securities Commission 澳洲证券事务监察委员会
H]UM2. Australian Society of Certified Practising Accountants 澳洲执业会计师公会
x~j% Australian Stock Exchange 澳大利亚证券交易所
\P }~ICZA Austrian Schilling [ATS] 奥地利先令
}v0oFY$u`H authentication 认证；鉴证
c(ZkK authority to purchase 委托购买证；委购书
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y2%G=.j authorization 认可；核准；授权；授权书
`"zX< authorization by direction 指示授权
B:qZh$YN authorization by instruction 指令授权
aMZ6C <N authorization by warrant 令状授权
F{]dq/{ authorization of unit trust 单位信托的认可
#2_phm' authorized agent 指定代理人
qK.8^{b authorized capital 法定资本
jf*M}Q1jHE authorized clerk 出市员
,Z tj authorized dealer 认可交易商
8$OE<c?#5n authorized financial institution 认可财务机构
2!7wGXm~U authorized fund 认可基金
yFl@ z authorized fund house 获授权的基金公司；认可基金公司
]#j ]yGV authorized institution 认可机构
j@ UI N3 authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
T1M4@j authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
.FqbX5\p, authorized insurer 获授权保险人；获认可承保人
!wJ~p:vRdY authorized investment 特准投资项目
B6MMn. authorized person 获授权人
N=zrY`Vd authorized representative 获授权代表
3)atqM)i authorized share capital 法定股本
%:N5k +} automated quotation system 自动报价系统
#&1mc_`/ Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
h[ba$S,T 自动交易系统〔香港期货交易所有限公司〕
T N .mNl% automatic adjustment mechanism 自动调整机制
(t>BO`, automatic adjustment system 自动调整系统
$MfHA ~^ Automatic Clearing House 自动票据交换所
S,n*1&ogj automatic exchange rates accumulation system 自动化汇率累集系统
G9N6iKP! Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
o" &7$pAh automatic teller machine [ATM] 自动柜员机
XlV#)JX autopay 自动转帐
lD CoYX_ available assets 可用资产
LUHj3H available fiscal reserve 现存财政储备
=> )l6**UE available profit 可用利润
\n6#D7OV Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
9p+DA s{i average 平均；平均数；海损
CbS- Rz: average basic salary 平均基本薪金
D; .-e average consumer expenditure 平均消费开支；一般消费开支
jXSo{ average cost 平均成本
&}OaiTzEmc average cost of land production 增辟土地平均成本
)f*&}SV average daily turnover 平均每日成交额
uPr@xff average daily wage rate 平均每日工资率
+a"MSPC4w average expenditure pattern 平均开支模式
x`WP*a7Fk] average growth rate 平均增长率
x : `oqbd average net fixed assets 固定资产平均净值
P`@d8 %*; average of relatives 相对价格平均数
;&s`g
average price 平均价格
J5*krH2i average propensity to consume 平均消费倾向；一般消费倾向
pzg|?U average propensity to save 平均储蓄倾向；一般储蓄倾向
"n}J6 average rate 平均率
)ra_`Qdcf average revenue 平均收入；平均收益
Q O[! average stock 平均库存；平均存货
rt_%_f >qd average yearly rent 平均年租
|XtN\9V. avoidance of double taxation 避免双重课税
: ~~}|Eu avoidance of tax 避税
