A:
G/fP(o-Wd A share Ａ股；甲类股份
-eR!qy:.]5 abatement of tax 减税；减扣免税额
DrCWvpudd ABN AMRO Bank N.V. 荷兰银行
:otY;n - above-the-line expenditure 线上项目支出；经常预算支出
[W9e>Nsp0 above-the-line receipt 线上项目收入；经常预算收入
V5u}C-o ABSA Asia Limited 南非联合亚洲有限公司
D/S>w(= absolute change 绝对数值变更
M9Nk=s! 3 absolute expenditure 实际开支
UAx.Qq absolute guideline figure 绝对准则数字
%oh`EGmVP absolute interest 绝对权益
UH 47e absolute order of discharge 绝对破产解除令
FDVI>HK @ absolute profit margin 绝对利润幅度
E/~"j absolute value 实值；绝对值
!dyxE'T2 absolutely vested interest 绝对既得权益
&e-#|p#v absorbed cost 已吸收成本；已分摊成本
Z6IJ o%s absorption 吸收；分摊；合并
H~?*KcZ 0\ absorption rate 吸收率；摊配率；分摊率
cuQ7kECV ACB Finance Limited 亚洲商业财务有限公司
29a_ZU7e6 acceptable form of reciprocity 合理的互惠条件
b(#"w[| acceptable rate 适当利率；适当汇率
YN%=Oq acceptance agreement 承兑协议
<.r ]dCf acceptance for honour 参加承兑
qe5tcv}u acceptor 承兑人；接受人；受票人
stg30>< acceptor for honour 参加承兑人
.DDg%z accident insurance 意外保险
lL(p]!K' Accident Insurance Association of Hong Kong 香港意外保险公会
&G-#* OG accident insurance scheme 意外保险计划
0i8[= accident year basis 意外年度基准
!,Xy l}
# accommodation 通融；贷款
5) d,G9 accommodation bill 通融票据；空头票据
sf |oNOz accommodation party 汇票代发人
4 _Qa =T8 account balance 帐户余额；帐户结余
y+4?U account book 帐簿
s[G |q5n account collected in advance 预收款项
Wl&
>6./{ account current book 往来帐簿
a ^*cZ?Ta account of after-acquired property 事后取得的财产报告
< XQN;{xSa account of defaulter 拖欠帐目
k9}Q7) @ account payable 应付帐款
t]
r,9df' account payee only [A/C payee only] 只可转帐；存入收款人帐户
});cX$ account receivable 应收帐款
^))PCn_zb account receivable report 应收帐款报表
u}K5/hC account statement 结单；帐单；会计财务报表
pqyWv; account title 帐户名称；会计科目
aB XY ri accountant's report 会计师报告
xm <v">< Accountant's Report Rules 会计师报告规则
l |08 accounting and auditing procedure 会计与审计程序；会计与核数程序
:y+B;qw Accounting Arrangements 《会计安排》
@-'/__cgt accounting basis 会计基础
^M `>YOU2+ accounting by Official Receiver 破产管理署署长呈交的帐目
xw TijSj Accounting Circular 《会计通告》
Ur'9bl{ 5 accounting class 会计类别
LP^p~5Az accounting date 记帐日期；会计结算日期
"/ tUA\=j accounting for money 款项核算
wGEWr2$ Accounting Officer 会计主任
CfPXn0I accounting period 会计报告期；会计期
V";mWws+?# accounting policy 会计政策；会计方针
)KSisE L accounting practice 会计惯例
:/o C:z\h accounting principle 会计准则
{ 1+Cw?1d accounting record 会计记录
K0tV'Ml#" accounting report 会计报告
i\t753<Ys Accounting Services Branch [Treasury] 会计事务部〔库务署〕
xS= _yO9- Accounting Society of China 中国会计学会
8weSrm accounting statement 会计报表
0JmFQ ^g( accounting system 会计制度；会计系统
c3=- Mq9Q accounting transaction 会计事项；帐务交易
,>D ja59 accounting treatment 会计处理
_1I K$gb[ accounting year 会计年度
@%6)^]m}r accretion 增值；添加
't
+"k8 accrual 应计项目；应累算数目
r_b8,I6{] accrual basis 应计制；权责发生制
r5t;'eCe a accrual basis accounting 应计制会计；权责发生制会计
_*O7l accrue 应累算；应计
3p:=xL accrued benefit 应累算利益
<+V -k| accrued charges 应计费用
89hF )80 accrued cumulative preference share dividend 应累算的累积优先股股息
_Zh2eXWdjM accrued expenses 应累算费用
4bP13f accrued interest payable 应付利息；应计未付利息
2 ]L=s3 accrued interest receivable 应收利息；应计未收利息
LtC~)R accrued right 累算权益
R<"2%oY accruing profit 应累算的利润
* :a'GC%/ accumulated fiscal reserve 累积财政储备
%lN2n,AK accumulated profit 累积利润；滚存溢利
nN> J*02( accumulated reserve 累积储备
%b=Y
<v accumulation of surplus income 累积收益盈余
`_|aeoK_ acquired assets 既得资产
h,^BC^VU9- acquisition 收购；购置；取得
u3U4UK acquisition cost 购置成本
?n)Xw)] acquisition expenses 购置费用
Z:K+I+:t acquisition of 100% interest 收购全部股权
}1 $h xfb acquisition of control 取得控制权
+ c`AE acquisition of fixed assets 购置固定资产
AT"!{Y "H acquisition of shell “买壳”
Vwjk[ DOL acquisition price 收购价
\I?w)CE@R act of God 天灾
{}V$` L8 acting partner 执事合伙人
>xT^RY S active market 买卖活跃的市场；交投畅旺的市场；旺市
}$l8d/_$[ active partner 积极参与的合伙人
e"]"F{Q active trading 交投活跃
Eu|sWdmf
l actual circulation 实际流通
Yl $X3wi actual cost 实际成本
m;dm|4L^ actual expenditure 实际开支；实际支出
+a|"{ actual income 实际入息；实际收入；实际收益
zJ5hvDmC actual market 现货市场
vkJ)FEar actual price 现货价；实际价格
}i(qt&U; actual profit 实际利润
5?Bc
Y ; actual quotation 实盘；实际价位；实际报价
! 0^;;' actual year basis 按实际年度计算
fV 3r|Bp actuals 实货
3filAGR? actuarial investigation 精算调查
)CJES!!
W actuarial principle 精算原则
M&r2 :Whk actuarial report 精算师报告
1Q]Rd Actuarial Society of Hong Kong 香港精算学会
|+98h&U~ actuarial valuation 精算师估值
cgyp5\*>+ actuary 精算师
K4 C ^m|e ad referendum agreement 暂定协议；有待覆核的协定
|pJC:woq ad valorem duty 从价税；按值征税
',GV6kt_k ad valorem duty system 从价税制
o7.e'1@ ad valorem fee 从价费
sI'a1$ ad valorem tariff 从价关税
D}-o+6TI? additional allowance 额外免税额
%;7.9% additional amount for unexpired risk 未过期风险的额外款额
]Kv q |}= additional assessable profit 补加应评税利润
k}GjD2m additional assessment 补加评税
Y,C=@t@_ additional commitment 额外承担
]fZ<`w8u} additional commitment vote 额外承担拨款
/#f^n]v additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
v,{h: additional dependent parent allowance 供养父母额外免税额
KF_ ?'X0= additional provision 额外拨款
f-4.WW2FN additional stamp duty 附加印花税
M i]I:ka additional tax 补加税罚款；补加税款
(?vK_{ Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
b(l0js adjudged bankrupt 被裁定破产
C6|(ktt adjudicated bankrupt 裁定破产人
>L gVj$Z adjudication fee 裁定费；评定印花税额手续费；评估契据费
OOok hZd` adjudication of bankruptcy 裁定破产；宣告破产
/Y,r@D adjudication of insolvency 裁定无力偿还债务
r$ =qQ7^# adjusted actual 经调整的实数；调整后的实数
zN%97q_ adjusted current assets 经调整的流动资产；调整后的流动资产
@D~B{Hg adjusted figure 经调整的数字；调整后的数额
,9d9_c. T adjusted liabilities 经调整的负债；调整后的负债
&f-hG3 /M adjusted loss 经调整的亏损；调整后的亏损
ND5$bq Nu? 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
&R,9+c adjusted profit 经调整的利润；调整后的利润
1_uvoFLk adjusted surplus 经调整的盈余额；调整后的盈余额
tmO`|tn& adjusted value 经调整的价值；调整后的价值
eJHp6)2 adjustment 调整；修订；理算〔保险〕
6g"C#&{@ adjustment centre 调剂中心
mk%b9Ko<F adjustment lag 调整过程的时间差距；调整时差
f8=]o a] adjustment mechanism 调整机制
Fi4UaJ3K adjustment of loss 亏损调整
rFey4 zz z adjustment process 调整过程；调整程序
A ?8\Y{FQ adjustment range 调整幅度
*t(4 $ administered exchange rate 受管制汇率
< C'Z H'p Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
v`x|]-/M& administration expenses 行政费用
g\Ak;03n administration fee 手续费；行政费
9C/MRmv` administration in bankruptcy 破产管理
"k:=Y7Dx administration order 遗产管理令
F)S P aC4 administrator 管理人；遗产管理人
CQgcC-)ns] administrator of the estate 遗产管理人
*nRNg.i3D admission of debt 债项承认书
s5&=Bsv admission of proof 接纳债权证明
m2xBS!fm advance 放贷款项；垫付款项；预支款项；预付款项
& $=! dA advance account 暂支帐目；预付款帐户
*/(I[p advance compensation 预付补偿金
n *<v]1 advance from shareholder 股东垫款
.po >qb6 advance pending reimbursement 预支以待日后付还
e\F} q)_ advanced economy 先进经济体系
F}36IM9/: advancement 预付；预付财产
o5!f#Y advances warrant 垫款令
h i|! advancing 贷出
eh( <m8I adverse balance 逆差
sZ g6@s= adverse exchange 逆汇
A_R!uRD8- advertisement addressed to shareholders 在报章刊登的致股东通告
ys8Q.oBv_` advice for collection 托收通知书
)&, {?$ . advice of drawing 提款通知书；汇票通知书
_w!a`w*3 advice of payment 付款通知
;h Hi@Z 9 Advisory Committee [Securities and Futures Commission]
l +'F_a 谘询委员会〔证券及期货事务监察委员会〕
xq[Yg15d% Advisory Committee on Diversification 经济多元化谘询委员会
fPqr6O Yz affidavit 誓章；遗产申报誓章
Qhn;`9+L affidavit of no receipt 述明无收款的誓章
fvqd '2 t affiliate 联号；联营公司；附属公司
})Yv9],6 affiliated company 附属公司；联号；联营公司
P`(Mk6gE affirmation [estate duty] 非宗教式宣誓〔遗产税〕
lr~0pL affordability 负担能力
0 )}$^TV African Development Bank [AfDB] 非洲开发银行
X(*!2u S after-acquired property 事后取得的财产
pK}=*y~$ after-hours dealing 市后交易
? mv:neh after-tax profit 税后盈利；税后利润；税后溢利
o&SSv W agency agreement 代理协议
z-r2!^q27 agency expenses 代理机构的开支
r2\c'9 uH agency fee 代理费
'wQv3 ; Agency Law 《代理法》
Fky?\ec agent 代理人；承销人
T%IK/"N|+ agent of company 公司代理人
"& 25D agent's fee 代理人费；经纪费
TQ ]dW aggregate 总计；总数；总体数字
Z9K})47T aggregate amount 总款额；总额
gb" 4B%Hm aggregate assets and liabilities 总体资产与负债
-SCM:j%h aggregate at constant price 按固定价格计算的总体数字
~F!,PM/ aggregate demand 总需求
r. yK, aggregate gross position 总持仓量
Z>P*@S,6G aggregate limit 总限额
S,jZ3^ aggregate of salaries tax 合计薪俸税
4_^[=p/R aggregate performance 总体表现；总体业绩
<RXw M6G2 aggregate supply 总体供应
pQa:pX aggregate surplus 总盈余
' cIEc1y aggregate total 整体总额
O.QK"pKD\ aggregate value 总值；合计价值
FX}Gt = aggregated basis 合计基准
d`y!cu2} aggregated net chargeable income 合计应课税入息实额
5,)vJ ,fs aggregation 合并计算；合计；总和
nZk + aggregation of incomes of husband and wife 夫妇入息合并计算
4aUiXyr*2 aggregation of property 财产的总和
= QO g 6 agio 差价；贴水
%*}Y6tl '| 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》
"ju'UOcS / Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
L] %l51U 《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》
k mP Yx)o Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
uLR<FpM 《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》
vB'>[jvA| Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
6 %Mt 《香港政府和大韩民国政府关于相互促进和保护投资协定》
pG3k agreement for a settlement 授产协议
Cu;5RSr2Z agreement for assignment 转让协议
;i<jhNA agreement for sale 售卖协议；买卖协议
";SiL {Z agreement for sale and purchase 买卖协议
]?+{aS-]?k agreement for the payment of interest 支付利息协议
(s<s@` agreement for the repayment of money 还款协议
;C.S3} agreement of reinsurance 再保险协议
i^msjA Agricultural Bank of China 中国农业银行
M@et6aud;K air passenger departure tax 飞机乘客离境税
L%"LlS g Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
r 6Aneg7 airport tax 机场税
Vv p[P > alcohol duty 酒精税
0RFRbi@n( alienation 让与；让渡；转让
nh+l7 8 alimony 生活费；赡养费
Z4b|| All Ordinaries Index [AOI] 所有普通股指数
4?\:{1X= all risks 全险；综合险
49H+(*@v@ All Sales Record for Stock Market 《股票市场成交报告》
Mkxi~p%<r Allied Capital Resources Limited 新联财务有限公司
WK fkKk;G all-items index [Consumer Price Index] 总指数〔消费物价指数〕
& 7 e)O= allocation letter 拨款信件
U LJ mSe allocation of fund 分配款项；预留款项
o 5U(i allocation of profit 利润分配；溢利分配
AIYmS#V1W2 allocation warrant 拨款令
$s HP\{ allotment 分配；配股
2,q}N q allotment notice 股份配售通知；配股通知
\3f& 7wU allotment of shares 股份分配
w >; L{ allowable 可获宽免；免税的
W-Hoyn> ?2 allowable business loss 可扣除的营业亏损
co8" sz0(U allowable expenses 可扣税的支出
').}N z allowance 免税额；津贴；备抵；准备金
ypOLp SYk allowance for debts 债项的免税额
kYzKU2T\W allowance for depreciation by wear and tear 耗损折旧免税额
>Gml4vGK allowance for funeral expenses 殡殓费的免税额
(V`Md\NL` allowance for inflation 为通货膨胀而预留的款项；通胀准备金
: 18KR*;p allowance for repairs and outgoings 修葺及支出方面的免税额
!9Z r;K~\ allowance to debtor 给债务人的津贴
b;sVls alteration of capital 资本更改
D,v U alternate trustee 候补受托人
"\C$ amalgamation 合并
m,i,n9C-> ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
G 2bDf-1ew ambit of charges 征税范围；收费范围
Mn1Pt|_@! amended valuation 经修订的估值
aT! '}GjL American Commodities Exchange 美国商品交易所
O/s $SX%g American Express Bank Limited 美国运通银行
PXzs j. American Stock Exchange 美国证券交易所
*a;@* amortization 摊销
U1_@F$mq< amount due from banks 存放银行同业的款项
P262Q&.}d amount due from banks abroad 存放海外银行同业的款项
}o4N<%/+ amount due from holding companies 控股公司欠款
v{zMO:3 amount due from local banks 存放本港银行同业的款项
3 < ? amount due to banks 银行同业的存款
S{pXs &4O amount due to banks abroad 海外银行同业的存款
y;w x?1 ) amount due to holding companies 控股公司存款
ULrr=5&8 amount due to local banks 本港银行同业的存款
!* Ti}oIo& amount due to outport banks 外埠银行同业的存款
Q 1d'~e amount for note issue 发行纸币的款额
jp8@vdRg amount of bond 担保契据的款额
. o7m! amount of consideration 代价款额
`nM/l @ amount of contribution 供款数额
I-y#Ks1p+ amount of indebtedness 负债款额
kft #R#m amount of principal of the loan 贷款本金额
%,Sf1fUJ amount of rates chargeable 应征差饷数额
3s\. cG?`r amount of share capital 股本额
JWvjWY2+P amount of sums assured 承保款额
x3jb%`o#! amount of variation 变动幅度
dI&!e#Y amount of vote 拨款数额
%~L>1Sh tU amount payable 应付款额
gb
^?l~SS amount receivable 应收款额
$3`> {3x$ Amsterdam Stock Exchange 阿姆斯特丹证券交易所
;<yd^ Xs analysis 分析
{~!q`Dr3?q ancillary risk 附属风险
{^(ACS9mL annual account 周年帐目；周年帐目报表；年度决算；年结
:I -V_4b annual accounting date 年结日期
\PDd$syDA annual allowance 每年免税额；年积金；年度津贴；年津
j
8*ZF annual balance 年度余额
mMsTyM-f annual disposable income 每年可动用收入
t@u7RL*n:< annual estimates 周年预算
Gj"7s8(/K| annual fee 年费
2
rw% H annual general meeting 周年大会
N\:.
M annual growth rate 年增率；每年增长率
O5$/55PI annual long-term supplement 长期个案每年补助金
{ eCC$&" annual pensionable emolument 可供计算退休金的年薪
m'P1BLk annual report 年报
l^ZI* z7N Annual Report on the Consumer Price Index 《消费物价指数年报》
/VmR<C?h annual return 周年报表；周年申报表；每年报税表格
$o$
maA0 Annual Return Rules 《周年报表规则》
~ P~ annual review of consumer prices 每年消费物价回顾
M@ed>. annual roll-forward basis 逐年延展方式
q0f3=" annual salary 年薪
L}@c6fHG annual statement 年度报表；年度决算表
3 "o"fl 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! n<}C annuitant 年金受益人
8} =JKR^cK annuity 年金
ono4U.C9 annuity contract 年金合约
3a.kBzus annuity on human life 人寿年金
-@T/b$]'n antecedent debt 先前的债项
!x!07`+^u ante-dated cheque 倒填日期支票
qM#R0ZUIe\ anticipated expenditure 预期开支
=FE|+!>PA anticipated net profit 预期纯利
4`J H&))} anticipated revenue 预期收入
iw*Nq,( anti-inflation measure 反通货膨胀措施
*OuStr \o anti-inflationary stance 反通货膨胀立场
Cmc3k,t apparent deficit 表面赤字
fo Jdu+^ apparent financial solvency 表面偿债能力
\
[a%('} apparent partner 表面合伙人
sR/b$j>i3 application for personal assessment 个人入息课税申请书
': N51kC application of fund 资金应用
/~ x "wo application to release as liquidator and to destruct the books of accounts and documents
EEGy!bff 申请免除清盘人职务及毁灭帐簿与文件
f B9;_z appointed actuary 委任精算师
KII *az appointed auditor 委任核数师；委任审计师
R|wGU)KEc' appointed trustee 委任的受托人
N[k wO1 appointer 委任人
iD<(b`S apportioned pro rata 按比例分摊
zZVfj:i8 apportionment 分配；分摊
z dO#0t N Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
E<yW \ apportionment formula 分摊方程式
p.LFVFPT apportionment of estate duty 遗产税的分摊
cA% %IL$R appraisal 估价；评估
MEwo }=B appreciable growth 可观增长
v4C{<8:X appreciable impact 显着影响
5 ~TdD6} appreciable increase 可观增长
gx %|Pgd appreciation 增值；升值
A BUSTf< appreciation against other currencies 相对其他货币升值
@}u9Rn*d; appreciation of the exchange value of Hong Kong dollar 港元汇值上升
],P;WPU appreciation tax 增值税
?O>V%@ appropriation 拨款；拨用；拨付
mEG#>Gg$ appropriation account 拨款帐目
]c! ;L5 Appropriation Bill 拨款法案
27;ci:5 appropriation-in-aid system 补助拨款办法
J~#;<e{\" approved assets 核准资产
OE}*2P/M> approved basket stock 认可一篮子证券
N^3N[lD{ approved budget 核准预算
lsJnI| approved charitable donation 认可慈善捐款
!?|Th5e approved charitable institution 认可慈善机构
CiB%B`,N approved currency 核准货币；认可货币
9W(dmde> approved estimates 核准预算
lbpq_= approved estimates of expenditure 核准开支预算
.'Vww approved overseas insurer 核准海外保险人
S#+h$UVh approved overseas trust company 核准海外信托公司
*4V= z# approved pooled investment fund 核准汇集投资基金
lV % N approved provident fund scheme 认可公积金计划
hiQha5 approved provision 核准拨款
2Lx3=[ik approved redeemable share 核准可赎回股份
aG^4BpIP approved regional stock 认可地区性证券
}Hn/I,/ approved retirement scheme 认可退休金计划
k{'0[,mx# approved subordinated loan 核准附属贷款
^MVkZ{gtre arbitrage 套戥；套汇；套利
9/nn)soC3 arbitrageur 套戥者；套汇者
L'F<ev arbitrary amount 临时款项
{?yr'* arrangement 措施；安排；协定
6L)% T02C arrears 欠款
s0PrbL%_` arrears of pay 欠付薪酬
^Vpq$'! arrears of revenue 逾期未收税款；逾期未收的帐项
gvL f|+m articles of association 组织章程；组织细则；组织章程细则
nw-I|PVTNa Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
]C) 4 ascertainment of profit 确定利润
?mwD*LN3o "Asia Clear" “亚洲结算系统”
)b:7-} d Asia Commercial Bank Ltd. 亚洲商业银行有限公司
Z?\ 2F% Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
}mAa}{_ Asian Development Fund [ADF] 亚洲发展基金
rb|U;)C Asian dollar bond 亚洲美元债券
p\<u6v ~J Asian dollar market 亚洲美元市场
%"P,1&\^ Asian dollar rate 亚洲美元利率
Dc_y M Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
@ ;'o2 Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
1PpyV f asked price 沽盘；喊价；索价；卖方报价
qzT uxo0B assessable income 应评税入息
)a-Du$kd assessable loss 应评税亏损
"sG=wjcw^ assessable profit 应评税利润
E@ESl0a; assessable value 应评税值
nJo`B4'U assessed profit 估定利润
NUp<e%zB assessed value 经评估价值
%@u;5qD& assessment 评税；评定；估价；评税单
Sv +IS assessment number 评税编号；估价编号
rnF/H=I/ assessment of additional tax 补加税评税
p>upA)W] assessment of performance 业绩评估；实绩评价
d!$Z (W0 Assessor 评税主任
7k rUKYVo asset price bubbles 资产价格泡沫
Z:*76PP, asset-backed securities 具资产保证的证券
<N%7|t*eT assets accretion 资产增值
#W|'1
OX4 assets and liabilities 资产与负债
R=|{n'n$0| assets betterment statement 资产递增表；资产改进表
/AW=5Ck- # assets lending 实物放款；有抵押贷款
l?Ya"C`FL assets of the company passing on the death 死者去世时转移的公司资产
BW "5 Aj assets pledged as security for liabilities 用作负债抵押的资产
8|" XSN assets portfolio 资产投资组合
;A*`e$ assets price 资产价格
6Aku1h assets quality 资产质素
T3^GC X|!@ assets realization 资产变现
THS.GvT9[ assets refinancing arrangement 资产再集资安排
+ ~ >Aj assets securitization 资产证券化
`b^Ru+(dM assets situated outside Hong Kong 在香港以外地方的资产
CY "/uSB assets stripping 削减资产；拆卖资产
& 9<+;*/ assets value 资产值
w'm;82V:P- assignee 承让人
/C6k+0ApMT assignment 转让；转让书；转让契
N|6M P
e assignment of interest 权益转让
{QwHc5Bf assignment of letters patent and trade mark 专利证书及商标转让
@0F3$ assignment of property 物业转让；物业转让书
?nmn1`UT assignment right 转让权
PBp^|t]E> assignor 转让人
q,+yqrt associate 有联系的人；有关连人士；相联者；合伙人；联系人
eN^qG
42
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
M#8uv-L associate member 附属会员
;S>])5< associated body corporate 相联法人团体
(Kv#m
3~
associated company 相联公司；联属公司
m8o(J\] associated corporation 相联法团
]]*7\ :cb Association of Chartered Certified Accountants [ACCA] [United Kingdom]
D/Mi^5H) 公认会计师公会〔英国〕
*#C+iAF|)' Association of Futures Exchange Brokers 香港期货经纪协会
lk( }- Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
v~^{{O association of underwriters 承保人组织
$GTU$4u assumption of control 接管
1#ft#-g} assurance 担保；保险；转易；转易书
@9lUSk ^9 assurance of interest 权益的转易
v^1pN>#%g at 19XX price 按一九ＸＸ年价格计算
BDjn
!3 at a discount 按赔价计算；按贴水价格计算；打折扣
{PVW D7 at a premium 按溢价计算；按升水价格计算
4/wa+Y+=vt at call 通知付款；按通知
|%'
nVxc4r at constant market price 按固定市价计算
b4QI)z at constant price 按固定价格计算
IkGfnXJ at cost 按成本计算
`a2n: F at current market price 按当时市价计算；按现时市价计算
J{k79v at current price 按当时价格计算；按现时价格计算
o*o/q],C9- at factor cost 按要素成本计算；按生产要素成本计算
GhIKvX_N at money-of-the-day price 按付款当日价格计算
SgS~ {4Zx* at or better 按指定或较佳价位〔买卖指令〕
Mw;sLs u at par 按面值计算；平价
2u5|8 at sight 见票即付
HlH64w2^R at the close 按收市盘
%*L:sTj( at the opening 按开市盘
G{6;>8h attestation 见证；见证条款
K5xX)oV at-the-money option 平价期权
[x ,>?~6ek attorney 受权人；受托代表人
:R~MO& attornment 新拥有人承认书
k @z,Iq8 attributable profit 可归属利润
Yj6*NZ* attributable share value 可归属股份价值
<1t*I!e_ Auckland Stock Exchange 奥克兰证券交易所
FW21 U< auction 拍卖
G1o3l ~x auctioneer 拍卖商
lLF-{ audit 审计；核数
#g]vc_V Audit Commission 审计署
`0 Oh_8" Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
"$2 y-| 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
n:{qC{D-qS audit review 帐目审查
'co V^~qy Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
;,?KI$K audited account 审计帐目；经审计的帐目
t},/}b audited annual account 经审计的周年帐目
%>g3~ yl audited balance sheet 经审计的资产负债表
`#;e)1 auditor 核数师；核数主任；审计师
m>MB7,C;N auditor's certificate 核数师证明书；审计师证明书
.~l=zu auditor's report 核数师报告；审计师报告
34Kw! Aussie bond 澳元债券
a_'2V; austerity budget 紧缩预算
//s:5S<Z Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
!X;1 } Australia All Ordinaries Index 澳洲所有普通股票指数
LdL/399< Australian Dollar [AUD] 澳元
N _8 6t Australian Options Market 澳大利亚期权市场
H*$jc\
dC Australian Securities Commission 澳洲证券事务监察委员会
d'G0m9u2 Australian Society of Certified Practising Accountants 澳洲执业会计师公会
6jC`8l: Australian Stock Exchange 澳大利亚证券交易所
]z Won~ Austrian Schilling [ATS] 奥地利先令
4X+ifZO authentication 认证；鉴证
Y07ZB'K authority to purchase 委托购买证；委购书
'.81zpff authorization 认可；核准；授权；授权书
SAyufLEv, authorization by direction 指示授权
@T'i/}nl authorization by instruction 指令授权
kNobl authorization by warrant 令状授权
_s .G authorization of unit trust 单位信托的认可
v5QqS8u_C authorized agent 指定代理人
-)RH5WG S authorized capital 法定资本
jAm3HI
authorized clerk 出市员
/#m=*&!CB authorized dealer 认可交易商
&L,nqc\3D5 authorized financial institution 认可财务机构
O 8j_0 authorized fund 认可基金
)'6DNa[y authorized fund house 获授权的基金公司；认可基金公司
t+1 %RyKFB authorized institution 认可机构
TjwBv6h authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
FXi{87F2 authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
Jc|6& authorized insurer 获授权保险人；获认可承保人
]]oI#*c authorized investment 特准投资项目
7aQc=^vaZ authorized person 获授权人
+h r@#n4A authorized representative 获授权代表
no9;<]4 authorized share capital 法定股本
&GB:|I'%7 automated quotation system 自动报价系统
9*{[buZX Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
)~HUo9K9 自动交易系统〔香港期货交易所有限公司〕
k{Me[ B automatic adjustment mechanism 自动调整机制
>o7n+Rb: automatic adjustment system 自动调整系统
rjp-Fw~ 1w Automatic Clearing House 自动票据交换所
!U'QqnT automatic exchange rates accumulation system 自动化汇率累集系统
L_wk~ z Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
nh!a)]c[ automatic teller machine [ATM] 自动柜员机
'8{N e!y autopay 自动转帐
R F%KA[Dj available assets 可用资产
DUC#NZgw available fiscal reserve 现存财政储备
!>zo _fP available profit 可用利润
4'!c*@Y
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
?C&z]f3(: average 平均；平均数；海损
K0 }p i += average basic salary 平均基本薪金
JU^lyi! average consumer expenditure 平均消费开支；一般消费开支
]Z yur` average cost 平均成本
dAkgR~ average cost of land production 增辟土地平均成本
@jsDq
Ln average daily turnover 平均每日成交额
( ?(zH3 average daily wage rate 平均每日工资率
=Q+=
f average expenditure pattern 平均开支模式
(}EB2V9Hh average growth rate 平均增长率
L.j h average net fixed assets 固定资产平均净值
X bD4:i% average of relatives 相对价格平均数
^`)) C; average price 平均价格
PGLplXb#[S average propensity to consume 平均消费倾向；一般消费倾向
+KvU$9Ad> average propensity to save 平均储蓄倾向；一般储蓄倾向
RH O( ?8"_ average rate 平均率
2E)wpgUc?e average revenue 平均收入；平均收益
dVi!Q@y+ average stock 平均库存；平均存货
jO1r)hw N> average yearly rent 平均年租
(tZrw5 @ avoidance of double taxation 避免双重课税
9B w|(J avoidance of tax 避税
