A:
Y1AZ%{^0a A share Ａ股；甲类股份
Nz"K `C>/ abatement of tax 减税；减扣免税额
p4\sKF8- ABN AMRO Bank N.V. 荷兰银行
y] 9/Xr/ above-the-line expenditure 线上项目支出；经常预算支出
uDcs2^2l above-the-line receipt 线上项目收入；经常预算收入
D 'moy*E ABSA Asia Limited 南非联合亚洲有限公司
1W.oRD&8j/ absolute change 绝对数值变更
E!WlQr:b$ absolute expenditure 实际开支
F&CvqPI absolute guideline figure 绝对准则数字
ZJFF4($qN absolute interest 绝对权益
>^W6'Q$P< absolute order of discharge 绝对破产解除令
vEG7A$Z" absolute profit margin 绝对利润幅度
fGH)Fgo` absolute value 实值；绝对值
#u" @q< ) absolutely vested interest 绝对既得权益
PGZe'r1E9 absorbed cost 已吸收成本；已分摊成本
GM8 >u O absorption 吸收；分摊；合并
{&Rz>JK absorption rate 吸收率；摊配率；分摊率
`X ()"Qw ACB Finance Limited 亚洲商业财务有限公司
'b [O-6v acceptable form of reciprocity 合理的互惠条件
2!9W :I7 acceptable rate 适当利率；适当汇率
s LD Ea acceptance agreement 承兑协议
u46Z}~xf b acceptance for honour 参加承兑
-d2) acceptor 承兑人；接受人；受票人
7Kj7or| acceptor for honour 参加承兑人
%WP[V{,F accident insurance 意外保险
C\Ob!sv%H Accident Insurance Association of Hong Kong 香港意外保险公会
)_Hv9!U]e accident insurance scheme 意外保险计划
f MHw=wJQ accident year basis 意外年度基准
HdY#cVxy accommodation 通融；贷款
Y[VXx8"p accommodation bill 通融票据；空头票据
gs. +|4dv accommodation party 汇票代发人
_h,X3P account balance 帐户余额；帐户结余
4y4r;[@U account book 帐簿
<%|u1cn~!v account collected in advance 预收款项
M c8_ D,7 account current book 往来帐簿
2cS94h account of after-acquired property 事后取得的财产报告
TZn5s~t account of defaulter 拖欠帐目
2t0VbAO 1{ account payable 应付帐款
]
fA5D)/m< account payee only [A/C payee only] 只可转帐；存入收款人帐户
-ciwIS9L
account receivable 应收帐款
G^;]]Ji" account receivable report 应收帐款报表
.;U?%t_7 account statement 结单；帐单；会计财务报表
cJSwA&
account title 帐户名称；会计科目
lR
F5/ accountant's report 会计师报告
f8f|'v| Accountant's Report Rules 会计师报告规则
6Tq2WZ}<' accounting and auditing procedure 会计与审计程序；会计与核数程序
Pi%-bD/w Accounting Arrangements 《会计安排》
V Kc`mE accounting basis 会计基础
k?Zcv*[)D+ accounting by Official Receiver 破产管理署署长呈交的帐目
l`:-B 'WM Accounting Circular 《会计通告》
A n
BM*5G accounting class 会计类别
F=UW[zy/[ accounting date 记帐日期；会计结算日期
COH.`Tv{* accounting for money 款项核算
# S|On[Q ! Accounting Officer 会计主任
[eDR ghK accounting period 会计报告期；会计期
g)<[-Q1 accounting policy 会计政策；会计方针
CF+:v(NL accounting practice 会计惯例
h}+Gz={Q^ accounting principle 会计准则
wA87|Y K8* accounting record 会计记录
K=P LOC5 accounting report 会计报告
tK\$L Z Accounting Services Branch [Treasury] 会计事务部〔库务署〕
(+TL
]9P Accounting Society of China 中国会计学会
Wl,I %<&j} accounting statement 会计报表
g(F2IpUm/ accounting system 会计制度；会计系统
Lf Y[Z4 accounting transaction 会计事项；帐务交易
"?J f# accounting treatment 会计处理
D]V&1n accounting year 会计年度
AUaupNN accretion 增值；添加
$BOIa accrual 应计项目；应累算数目
<1U *{y accrual basis 应计制；权责发生制
Hxj8cX UF| accrual basis accounting 应计制会计；权责发生制会计
/\pUA!G)BD accrue 应累算；应计
)VG_Y9;Xk: accrued benefit 应累算利益
H
.sf M accrued charges 应计费用
hSk accrued cumulative preference share dividend 应累算的累积优先股股息
S~ y.>X3"P accrued expenses 应累算费用
z+?48 } accrued interest payable 应付利息；应计未付利息
Ap}`Q(. accrued interest receivable 应收利息；应计未收利息
_`9WNJiL accrued right 累算权益
uVw|jj accruing profit 应累算的利润
=m xj2>,& accumulated fiscal reserve 累积财政储备
"W"r0" 4 accumulated profit 累积利润；滚存溢利
*MN("<A_ accumulated reserve 累积储备
tqU8>d0^ accumulation of surplus income 累积收益盈余
d^|r#" o[ acquired assets 既得资产
L%.=Sb mS acquisition 收购；购置；取得
OJLyqncw acquisition cost 购置成本
A+hT2Ew@t} acquisition expenses 购置费用
ksqb& ux6 acquisition of 100% interest 收购全部股权
fp"GdkO#}i acquisition of control 取得控制权
R1:7]z0B acquisition of fixed assets 购置固定资产
`u8=~]rblj acquisition of shell “买壳”
y $?O0S%F acquisition price 收购价
pzDz@lAw R act of God 天灾
V##T G0 acting partner 执事合伙人
* \ tR active market 买卖活跃的市场；交投畅旺的市场；旺市
J]&nZud` active partner 积极参与的合伙人
6c [ L*1 active trading 交投活跃
Nbm$ta actual circulation 实际流通
PE+{<[n actual cost 实际成本
DJH,#re> actual expenditure 实际开支；实际支出
leJ3-w{ 2 actual income 实际入息；实际收入；实际收益
/<IXCM. actual market 现货市场
Mw d.S actual price 现货价；实际价格
l @r`NFWD@ actual profit 实际利润
RgVg~?A@ actual quotation 实盘；实际价位；实际报价
'/F~vSQsR actual year basis 按实际年度计算
#X un>0 actuals 实货
!p 70g0+ actuarial investigation 精算调查
xb^M33-y actuarial principle 精算原则
}ev+WIERQV actuarial report 精算师报告
(/J %Huy Actuarial Society of Hong Kong 香港精算学会
zS}!87 r) actuarial valuation 精算师估值
@<p9 O 0 actuary 精算师
3T@`V FbE ad referendum agreement 暂定协议；有待覆核的协定
Eqt>_n8 ad valorem duty 从价税；按值征税
i
th!,jY*i ad valorem duty system 从价税制
IpsV4nmnz- ad valorem fee 从价费
V5d|Lpm ad valorem tariff 从价关税
`b[@G Gv additional allowance 额外免税额
FHZQyO< | additional amount for unexpired risk 未过期风险的额外款额
<Ow +LJWQK additional assessable profit 补加应评税利润
vg[zRWh8 additional assessment 补加评税
9!v imu) additional commitment 额外承担
k%({<
ul additional commitment vote 额外承担拨款
toC|vn&P additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
.J9\Fr@ additional dependent parent allowance 供养父母额外免税额
8X= 2# &) additional provision 额外拨款
"I 45=nf additional stamp duty 附加印花税
1.z !u%2 additional tax 补加税罚款；补加税款
4' <y Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
C 3 (PI,, adjudged bankrupt 被裁定破产
BlfW~l'mx adjudicated bankrupt 裁定破产人
c *P t ;m adjudication fee 裁定费；评定印花税额手续费；评估契据费
)Z@hk]@?_[ adjudication of bankruptcy 裁定破产；宣告破产
Th 5}?j7 adjudication of insolvency 裁定无力偿还债务
]\J( adjusted actual 经调整的实数；调整后的实数
D?9EO= adjusted current assets 经调整的流动资产；调整后的流动资产
@|Hx >|p adjusted figure 经调整的数字；调整后的数额
8BM[c;-{g` adjusted liabilities 经调整的负债；调整后的负债
o%73M!- adjusted loss 经调整的亏损；调整后的亏损
{=kW? 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% t adjusted profit 经调整的利润；调整后的利润
J y0TV jA adjusted surplus 经调整的盈余额；调整后的盈余额
'J#uD|9) adjusted value 经调整的价值；调整后的价值
*|/kKvN adjustment 调整；修订；理算〔保险〕
FGRG?d4?h adjustment centre 调剂中心
5~SBZYI
adjustment lag 调整过程的时间差距；调整时差
%967#XI[y adjustment mechanism 调整机制
Kr;F4G|Qt adjustment of loss 亏损调整
aW$))J)0 adjustment process 调整过程；调整程序
~=pyA#VVJ" adjustment range 调整幅度
Bd*\|M administered exchange rate 受管制汇率
Fk&A2C}$b Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
hUMFfc ? administration expenses 行政费用
wHhIa3_v administration fee 手续费；行政费
DBzF\- administration in bankruptcy 破产管理
%{";RfSVX% administration order 遗产管理令
Y t0 s administrator 管理人；遗产管理人
;i;;{j@$i administrator of the estate 遗产管理人
:<E\&6# oC admission of debt 债项承认书
ZUeA&&{
admission of proof 接纳债权证明
y O?52YO advance 放贷款项；垫付款项；预支款项；预付款项
Zq"wq[GCN advance account 暂支帐目；预付款帐户
bR|1* < advance compensation 预付补偿金
<fcw:Ae advance from shareholder 股东垫款
xT3l>9i advance pending reimbursement 预支以待日后付还
k X]p;C advanced economy 先进经济体系
J~rjI24 advancement 预付；预付财产
#+PfrS = advances warrant 垫款令
82Nw 6om6i advancing 贷出
.1?7)k
v adverse balance 逆差
`v$B ib) adverse exchange 逆汇
{c:ef@'U advertisement addressed to shareholders 在报章刊登的致股东通告
h5m6 )0" advice for collection 托收通知书
wi -{& advice of drawing 提款通知书；汇票通知书
qt#4i.Iu+ advice of payment 付款通知
+jz%:D Advisory Committee [Securities and Futures Commission]
t M{U6 k 谘询委员会〔证券及期货事务监察委员会〕
-` e`U%n Advisory Committee on Diversification 经济多元化谘询委员会
m3iB` affidavit 誓章；遗产申报誓章
{Ng HH]]O affidavit of no receipt 述明无收款的誓章
ZlsdO.G affiliate 联号；联营公司；附属公司
s2 \6\8Ipn affiliated company 附属公司；联号；联营公司
H3" D$Nv affirmation [estate duty] 非宗教式宣誓〔遗产税〕
s$;IR
c5!6 affordability 负担能力
Y@M
l}43 African Development Bank [AfDB] 非洲开发银行
rlVo}kc7: after-acquired property 事后取得的财产
i"C?6R after-hours dealing 市后交易
^Dhu8C( after-tax profit 税后盈利；税后利润；税后溢利
G,b1 u" agency agreement 代理协议
e.^Y4( agency expenses 代理机构的开支
$;%dQ!7* agency fee 代理费
QCk(qlN'h9 Agency Law 《代理法》
Z8 _Q Kw> agent 代理人；承销人
f@= lK?Pfh agent of company 公司代理人
IpMZ{kJlv` agent's fee 代理人费；经纪费
_7 9 ?,U] aggregate 总计；总数；总体数字
Y=N; Bj aggregate amount 总款额；总额
#o-CG PE aggregate assets and liabilities 总体资产与负债
) _O 6_ aggregate at constant price 按固定价格计算的总体数字
T@H2[ 7[; aggregate demand 总需求
;Cqjg.wkB aggregate gross position 总持仓量
M 4TFWOC1 aggregate limit 总限额
W&(98}oT aggregate of salaries tax 合计薪俸税
BHBMMjY 5 aggregate performance 总体表现；总体业绩
*]_GFixi aggregate supply 总体供应
4FgY !k aggregate surplus 总盈余
` m Tc aggregate total 整体总额
/!Kl aggregate value 总值；合计价值
7Y(ySW aggregated basis 合计基准
L]HYk }oD. aggregated net chargeable income 合计应课税入息实额
ew cgg aggregation 合并计算；合计；总和
V2?&3Z) W aggregation of incomes of husband and wife 夫妇入息合并计算
xd`!z`X!,s aggregation of property 财产的总和
!56gJJ -r agio 差价；贴水
A/"p P O Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
2i~qihx5^ Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
[ ,fd Nxc8 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
&$</|F)y Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
5U/1Z{ 《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》
Z"fnjH Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
2x*C1
《香港政府和大韩民国政府关于相互促进和保护投资协定》
MO$ dim> agreement for a settlement 授产协议
s GP}>w-JZ agreement for assignment 转让协议
1 y5 $ agreement for sale 售卖协议；买卖协议
h}_1 cev? agreement for sale and purchase 买卖协议
9 v<Sng agreement for the payment of interest 支付利息协议
cAE.I$T( agreement for the repayment of money 还款协议
:J}@*>c agreement of reinsurance 再保险协议
8HLcDS# Agricultural Bank of China 中国农业银行
7E 9 h!<5v air passenger departure tax 飞机乘客离境税
.1F^=C.w Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
H19CVc\B airport tax 机场税
k98}Jx7J)" alcohol duty 酒精税
x@]pUA1 alienation 让与；让渡；转让
6A& f alimony 生活费；赡养费
k&1 ~yW All Ordinaries Index [AOI] 所有普通股指数
'.wyfS H@ all risks 全险；综合险
y[l19 eU All Sales Record for Stock Market 《股票市场成交报告》
RZ[r XV5 Allied Capital Resources Limited 新联财务有限公司
1Bz '$u;
all-items index [Consumer Price Index] 总指数〔消费物价指数〕
[T.BK: allocation letter 拨款信件
o2ndnIL allocation of fund 分配款项；预留款项
-'|pt,) allocation of profit 利润分配；溢利分配
Vh ww-A allocation warrant 拨款令
O$% C(n( allotment 分配；配股
sQS2U6 allotment notice 股份配售通知；配股通知
\8!&X cA allotment of shares 股份分配
[lC*|4t& allowable 可获宽免；免税的
"=W7=V8w allowable business loss 可扣除的营业亏损
nV0"q|0K; allowable expenses 可扣税的支出
kE".v|@ allowance 免税额；津贴；备抵；准备金
@:. 6'ji,` allowance for debts 债项的免税额
gi7As $+E allowance for depreciation by wear and tear 耗损折旧免税额
n8M/Y}mH allowance for funeral expenses 殡殓费的免税额
M,Px.@tw. allowance for inflation 为通货膨胀而预留的款项；通胀准备金
*s6MF{Ds allowance for repairs and outgoings 修葺及支出方面的免税额
pAV }hB allowance to debtor 给债务人的津贴
T@]vjXd![ alteration of capital 资本更改
(r^IW{IndX alternate trustee 候补受托人
/y,~? amalgamation 合并
g'`J' 6Pn ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
)]%GNdU ambit of charges 征税范围；收费范围
k:w\4Oqd amended valuation 经修订的估值
q*ZjOqj American Commodities Exchange 美国商品交易所
{ A(= phN American Express Bank Limited 美国运通银行
By@<N [I@ American Stock Exchange 美国证券交易所
+mP3 y~|-j amortization 摊销
eP3)8QC amount due from banks 存放银行同业的款项
d%9r"=/
amount due from banks abroad 存放海外银行同业的款项
NdQXQa?, amount due from holding companies 控股公司欠款
0rT-8iJp4P amount due from local banks 存放本港银行同业的款项
M)#R_(Q5{ amount due to banks 银行同业的存款
Ox&g#,@h amount due to banks abroad 海外银行同业的存款
I/GZ amount due to holding companies 控股公司存款
%f@VOSs amount due to local banks 本港银行同业的存款
Z$,1Tk"O/s amount due to outport banks 外埠银行同业的存款
dox QS ohS amount for note issue 发行纸币的款额
"$#x+|PyC amount of bond 担保契据的款额
' W$jHs amount of consideration 代价款额
f$k#\=2% amount of contribution 供款数额
.l*]W!L] amount of indebtedness 负债款额
j~"X`: = amount of principal of the loan 贷款本金额
fh
\<tnY amount of rates chargeable 应征差饷数额
H#G~b""mY amount of share capital 股本额
11
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nrA}36 E amount of variation 变动幅度
[6
!/ amount of vote 拨款数额
{61NLF\0H amount payable 应付款额
+6f5uMKUvs amount receivable 应收款额
q]5"V>D \ Amsterdam Stock Exchange 阿姆斯特丹证券交易所
FI~)ZhE)] analysis 分析
QHsS|\u ancillary risk 附属风险
6[c
LbT0 annual account 周年帐目；周年帐目报表；年度决算；年结
$+ZO{
( annual accounting date 年结日期
tGD$cBE annual allowance 每年免税额；年积金；年度津贴；年津
;'pEzz?k" annual balance 年度余额
~?6V -m{># annual disposable income 每年可动用收入
tZ=BK :39\ annual estimates 周年预算
( ^9q7)n annual fee 年费
^#S annual general meeting 周年大会
}x-~>$:" annual growth rate 年增率；每年增长率
k KL^U annual long-term supplement 长期个案每年补助金
d Z"bc]z{ annual pensionable emolument 可供计算退休金的年薪
)u ]<8 annual report 年报
Tc\^=e^N? Annual Report on the Consumer Price Index 《消费物价指数年报》
S_6`.@B} annual return 周年报表；周年申报表；每年报税表格
7esG$sVj( Annual Return Rules 《周年报表规则》
$K ,rVTU annual review of consumer prices 每年消费物价回顾
2X)E3V/*
annual roll-forward basis 逐年延展方式
Z[AJat@H annual salary 年薪
XT= # + annual statement 年度报表；年度决算表
4lb3quY$Us 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
rg_-gZl8&z annuitant 年金受益人
f8N annuity 年金
_ZD)#? annuity contract 年金合约
+B_q? 6pR annuity on human life 人寿年金
Roy`HU
;0a antecedent debt 先前的债项
rQ*'2Zf'< ante-dated cheque 倒填日期支票
Q_6./.GQ
anticipated expenditure 预期开支
P }&7G- anticipated net profit 预期纯利
0 } liK anticipated revenue 预期收入
?GD{}f33 anti-inflation measure 反通货膨胀措施
oz kN&0 anti-inflationary stance 反通货膨胀立场
h:# apparent deficit 表面赤字
.rG Rdb apparent financial solvency 表面偿债能力
Ua V9T:)x apparent partner 表面合伙人
v[r:1T@ application for personal assessment 个人入息课税申请书
`Xmf4 application of fund 资金应用
m2{z application to release as liquidator and to destruct the books of accounts and documents
[CRy>hfV 申请免除清盘人职务及毁灭帐簿与文件
~@BV appointed actuary 委任精算师
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=%!p+ appointed auditor 委任核数师；委任审计师
b\gl9"X appointed trustee 委任的受托人
'|4/aHU appointer 委任人
TR{8A^XhE8 apportioned pro rata 按比例分摊
4VaUa8 D apportionment 分配；分摊
x;Dr40wD@y Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
u/ y`M]17 apportionment formula 分摊方程式
#&r^~>,#L- apportionment of estate duty 遗产税的分摊
AWQwpaj- appraisal 估价；评估
+VDl"Hx appreciable growth 可观增长
tI{
n! appreciable impact 显着影响
W3*WR,z appreciable increase 可观增长
wXXv0OzK appreciation 增值；升值
Xj+1]KRN appreciation against other currencies 相对其他货币升值
|m k $W$h appreciation of the exchange value of Hong Kong dollar 港元汇值上升
s4MP!n?gB appreciation tax 增值税
+Z$X5Th appropriation 拨款；拨用；拨付
!j % )nU appropriation account 拨款帐目
@/anJrt Appropriation Bill 拨款法案
3'u%[bx
E appropriation-in-aid system 补助拨款办法
x gaN0! approved assets 核准资产
!pw%l4]/t approved basket stock 认可一篮子证券
f>ED approved budget 核准预算
yW|yZ(7 approved charitable donation 认可慈善捐款
z
O$SL8U approved charitable institution 认可慈善机构
\~jt7 Q approved currency 核准货币；认可货币
v]U[7 j approved estimates 核准预算
YZpF*E;6t approved estimates of expenditure 核准开支预算
"H%TOk7l approved overseas insurer 核准海外保险人
CL9p/PJ%e approved overseas trust company 核准海外信托公司
evg i\" approved pooled investment fund 核准汇集投资基金
dWD9YI Yf approved provident fund scheme 认可公积金计划
}Ss#0Gee approved provision 核准拨款
>\} 2("bv approved redeemable share 核准可赎回股份
#5 G!lbH approved regional stock 认可地区性证券
[ "J approved retirement scheme 认可退休金计划
l+R-lsj approved subordinated loan 核准附属贷款
E;V W6[M arbitrage 套戥；套汇；套利
]4 uIb+(S arbitrageur 套戥者；套汇者
rI; e!EW arbitrary amount 临时款项
vh?({A#>.E arrangement 措施；安排；协定
09|d< arrears 欠款
dW8'$! @!! arrears of pay 欠付薪酬
.__X[Mzth3 arrears of revenue 逾期未收税款；逾期未收的帐项
b*dRNu articles of association 组织章程；组织细则；组织章程细则
c 0!bn b Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
q* Ns]f'a ascertainment of profit 确定利润
;13lu1 "Asia Clear" “亚洲结算系统”
O~fRcf:Q Asia Commercial Bank Ltd. 亚洲商业银行有限公司
@U5 +1Hjc Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
( M.Sl Asian Development Fund [ADF] 亚洲发展基金
RU_=VB % Asian dollar bond 亚洲美元债券
q+gqa<kM Asian dollar market 亚洲美元市场
L\y,7@1%AT Asian dollar rate 亚洲美元利率
HX+'{zm] Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
SRM[IU
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
_u{D #mmO asked price 沽盘；喊价；索价；卖方报价
GE~m u76% assessable income 应评税入息
_Mq@58q' assessable loss 应评税亏损
K{M_ 4'\ assessable profit 应评税利润
,E)bS7W assessable value 应评税值
&giJO-^
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$vGl Z<3g assessed value 经评估价值
#MGZje,I assessment 评税；评定；估价；评税单
SGNi~o assessment number 评税编号；估价编号
qUpMq: Uw assessment of additional tax 补加税评税
@tDVW *! assessment of performance 业绩评估；实绩评价
9J% dd0 Assessor 评税主任
:8Q6=K87 asset price bubbles 资产价格泡沫
"vU:qwm asset-backed securities 具资产保证的证券
cQ3Dk<GZ assets accretion 资产增值
"~d) $]+ assets and liabilities 资产与负债
"-ZuH assets betterment statement 资产递增表；资产改进表
3e I:$1" Q assets lending 实物放款；有抵押贷款
l4;/[Q>Z assets of the company passing on the death 死者去世时转移的公司资产
sHQe0"Eo assets pledged as security for liabilities 用作负债抵押的资产
r^*,eF assets portfolio 资产投资组合
{_^sR}%]F assets price 资产价格
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assets quality 资产质素
=B<g_9d4 assets realization 资产变现
/wCP(1Mw assets refinancing arrangement 资产再集资安排
2{+\\.4Evk assets securitization 资产证券化
J&8l1{gd assets situated outside Hong Kong 在香港以外地方的资产
zq{L:.#ha assets stripping 削减资产；拆卖资产
p+9vSM # assets value 资产值
J"6_H =s assignee 承让人
=x/]2+
s assignment 转让；转让书；转让契
[2)Y0; [" assignment of interest 权益转让
[R
A=M assignment of letters patent and trade mark 专利证书及商标转让
!i )?j@D assignment of property 物业转让；物业转让书
%0:
('' assignment right 转让权
&h4(lM assignor 转让人
:k Y][_ associate 有联系的人；有关连人士；相联者；合伙人；联系人
qr<5z. % Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
Bj%{PK associate member 附属会员
%\r4c *O1q associated body corporate 相联法人团体
1! vR
8. associated company 相联公司；联属公司
(O& ooM* o associated corporation 相联法团
P}?,*'b Association of Chartered Certified Accountants [ACCA] [United Kingdom]
_4%+TN6z 公认会计师公会〔英国〕
V\ARe=IWM Association of Futures Exchange Brokers 香港期货经纪协会
8
A %)m Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
[ Y'Xop6G association of underwriters 承保人组织
,a5I:V^\ assumption of control 接管
WNd(X} assurance 担保；保险；转易；转易书
X`J~3s assurance of interest 权益的转易
g<UjB at 19XX price 按一九ＸＸ年价格计算
FE$)[ w,m at a discount 按赔价计算；按贴水价格计算；打折扣
x]y~KbdeB at a premium 按溢价计算；按升水价格计算
`n5 )oU2q at call 通知付款；按通知
!n)2HDYhx, at constant market price 按固定市价计算
"'6KQnpZ at constant price 按固定价格计算
O$#`he/jm at cost 按成本计算
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!^MqK at current market price 按当时市价计算；按现时市价计算
~5cLI;4h at current price 按当时价格计算；按现时价格计算
=C<_rBY at factor cost 按要素成本计算；按生产要素成本计算
tgg *6lc at money-of-the-day price 按付款当日价格计算
gfih;i.pY at or better 按指定或较佳价位〔买卖指令〕
s\>$ K%!H? at par 按面值计算；平价
]<z>YyBA at sight 见票即付
h\D
y(\ at the close 按收市盘
5OKbW! at the opening 按开市盘
q'c'rN^ attestation 见证；见证条款
pmQ9i A@= at-the-money option 平价期权
(zgXhx_!D attorney 受权人；受托代表人
9.1%T06$ attornment 新拥有人承认书
=GnDiI attributable profit 可归属利润
q1NAKcA<U attributable share value 可归属股份价值
RUO,tB|(_; Auckland Stock Exchange 奥克兰证券交易所
6I_W4`<VeZ auction 拍卖
dk{yx( Ty auctioneer 拍卖商
- >K*r\T audit 审计；核数
4V<s" Audit Commission 审计署
`+]4C +w Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
rC/m}`b 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〕
]_F%{ 8| audit review 帐目审查
wCn W]<+ Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
~p8-#A)X,) audited account 审计帐目；经审计的帐目
L6 hTz' audited annual account 经审计的周年帐目
&IOChQ`8P audited balance sheet 经审计的资产负债表
Z4E:Z}~'' auditor 核数师；核数主任；审计师
_? O'65 auditor's certificate 核数师证明书；审计师证明书
DFR.F:O% auditor's report 核数师报告；审计师报告
a{Tv#P*! Aussie bond 澳元债券
1_G U i austerity budget 紧缩预算
MlS<txFPS Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
%4+r & Australia All Ordinaries Index 澳洲所有普通股票指数
{T m-X` Australian Dollar [AUD] 澳元
g4I(uEJk Australian Options Market 澳大利亚期权市场
*Pw; ;#\B Australian Securities Commission 澳洲证券事务监察委员会
,Qj7wFZ Australian Society of Certified Practising Accountants 澳洲执业会计师公会
!:rQ@PSy9 Australian Stock Exchange 澳大利亚证券交易所
8n);NZ Austrian Schilling [ATS] 奥地利先令
IY,&/MCh authentication 认证；鉴证
KcN EB_i authority to purchase 委托购买证；委购书
\gj@O5rG P authorization 认可；核准；授权；授权书
}2V|B4 authorization by direction 指示授权
s?E7tmaM authorization by instruction 指令授权
V><5N ;w authorization by warrant 令状授权
&W`yHQ"JY authorization of unit trust 单位信托的认可
rJ9a @n, authorized agent 指定代理人
"E 8-76n authorized capital 法定资本
DghX(rs_ authorized clerk 出市员
M<g>z6 authorized dealer 认可交易商
}MXZ authorized financial institution 认可财务机构
yv4hH4Io authorized fund 认可基金
ldi'@^ authorized fund house 获授权的基金公司；认可基金公司
y=5s~7] authorized institution 认可机构
R}>Gk authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
BE}lzn=sF authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
uK}k]x\z authorized insurer 获授权保险人；获认可承保人
duT2:~H2 authorized investment 特准投资项目
ihf5`mk/$ authorized person 获授权人
0=L :8&m authorized representative 获授权代表
l"b78n authorized share capital 法定股本
IqcPml{\ automated quotation system 自动报价系统
. CrahV1G Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
:m^ eNS6: 自动交易系统〔香港期货交易所有限公司〕
C!RxMccTh automatic adjustment mechanism 自动调整机制
GwW!Q|tVz= automatic adjustment system 自动调整系统
im4V6 f;% Automatic Clearing House 自动票据交换所
YX!%R]c% automatic exchange rates accumulation system 自动化汇率累集系统
sT' wps 2 Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
1&Nk automatic teller machine [ATM] 自动柜员机
4vp,izN W autopay 自动转帐
_@jl9<t=_ available assets 可用资产
WR gAc% available fiscal reserve 现存财政储备
)bw^!w) available profit 可用利润
V:F)m! Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
IW uR=I$t average 平均；平均数；海损
VU}UK$JN average basic salary 平均基本薪金
+Rxf~m(pV average consumer expenditure 平均消费开支；一般消费开支
x_bS-B)%Y: average cost 平均成本
D3(|bSca average cost of land production 增辟土地平均成本
JU/K\S2%, average daily turnover 平均每日成交额
|W`1#sP> average daily wage rate 平均每日工资率
C&Ow*~ average expenditure pattern 平均开支模式
yi
r#G""7 average growth rate 平均增长率
r3_ @ L>; average net fixed assets 固定资产平均净值
lNls8@ average of relatives 相对价格平均数
L ?4c8!Q average price 平均价格
_"## p average propensity to consume 平均消费倾向；一般消费倾向
gWv/3h WWB average propensity to save 平均储蓄倾向；一般储蓄倾向
!T6oD]x3 average rate 平均率
p ,$1%/m average revenue 平均收入；平均收益
{cq; SH average stock 平均库存；平均存货
:$dGcX} average yearly rent 平均年租
E3_EXz9 h avoidance of double taxation 避免双重课税
j?[fpN$ avoidance of tax 避税
