A:
G7* h{nE A share Ａ股；甲类股份
zSjgx_#U abatement of tax 减税；减扣免税额
- &[z\"T ABN AMRO Bank N.V. 荷兰银行
K.SeK3( above-the-line expenditure 线上项目支出；经常预算支出
y^FOsr above-the-line receipt 线上项目收入；经常预算收入
_hCJ|Rrln ABSA Asia Limited 南非联合亚洲有限公司
8Vt4HD 08 absolute change 绝对数值变更
qSO*$1i absolute expenditure 实际开支
5QWNZJ&}d absolute guideline figure 绝对准则数字
,dd WBwMK absolute interest 绝对权益
aN ^IP absolute order of discharge 绝对破产解除令
hGP1(pH. absolute profit margin 绝对利润幅度
Vul+]h[!h absolute value 实值；绝对值
q3'o|pp absolutely vested interest 绝对既得权益
)8{6+{5lu absorbed cost 已吸收成本；已分摊成本
j:1uP^. absorption 吸收；分摊；合并
=`I?mn& absorption rate 吸收率；摊配率；分摊率
3,.%
s ACB Finance Limited 亚洲商业财务有限公司
-0,4eg j3 acceptable form of reciprocity 合理的互惠条件
+EAS Aq acceptable rate 适当利率；适当汇率
8kW /DcLE acceptance agreement 承兑协议
%TK&)Q% h5 acceptance for honour 参加承兑
O=jN&<rb acceptor 承兑人；接受人；受票人
DPJh5 d acceptor for honour 参加承兑人
MPRO
!45Z accident insurance 意外保险
3^G96]E Accident Insurance Association of Hong Kong 香港意外保险公会
]RFdLV ? accident insurance scheme 意外保险计划
g<[rH%\6fg accident year basis 意外年度基准
d A#{Cn; accommodation 通融；贷款
->yeJTsE9 accommodation bill 通融票据；空头票据
Uk-HP\C"7 accommodation party 汇票代发人
BGjb`U#%3 account balance 帐户余额；帐户结余
mPmB6q%)] account book 帐簿
\].J -^= account collected in advance 预收款项
a%~yol0wO7 account current book 往来帐簿
u+% tPe account of after-acquired property 事后取得的财产报告
IM-`<~(I# account of defaulter 拖欠帐目
` X+j2TmS account payable 应付帐款
A'"-m)1P account payee only [A/C payee only] 只可转帐；存入收款人帐户
L=7rDW)aa account receivable 应收帐款
9)yG.9d1 account receivable report 应收帐款报表
> x'bZ]gm account statement 结单；帐单；会计财务报表
=[(1my7 account title 帐户名称；会计科目
mTEVF m accountant's report 会计师报告
c d%hW Accountant's Report Rules 会计师报告规则
_@ i >s, accounting and auditing procedure 会计与审计程序；会计与核数程序
AQci,j" Accounting Arrangements 《会计安排》
o?!uX|Fy accounting basis 会计基础
0MpS4tW0= accounting by Official Receiver 破产管理署署长呈交的帐目
K ZK,w#9. Accounting Circular 《会计通告》
s[-]cHQ accounting class 会计类别
0:dB
9 accounting date 记帐日期；会计结算日期
xYR#% ! M accounting for money 款项核算
vbn>mg5 Accounting Officer 会计主任
.k ]#XoE accounting period 会计报告期；会计期
z/vDgH!s accounting policy 会计政策；会计方针
5L &:_iQZy accounting practice 会计惯例
Y MAQ+A ! accounting principle 会计准则
^"tqdeCb= accounting record 会计记录
I>((o` accounting report 会计报告
98<zCSe\] Accounting Services Branch [Treasury] 会计事务部〔库务署〕
C.E[6$ oVc Accounting Society of China 中国会计学会
oO:LG%q accounting statement 会计报表
yH(V&T v accounting system 会计制度；会计系统
[~?M/QI9 accounting transaction 会计事项；帐务交易
?0npEz| accounting treatment 会计处理
)Z:m)k>r; accounting year 会计年度
9N}W( > accretion 增值；添加
=QiT)9q) accrual 应计项目；应累算数目
l @A"U)A( accrual basis 应计制；权责发生制
nO@+s
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kukaim>K accrue 应累算；应计
d8.ajeN]o accrued benefit 应累算利益
+{xG<Wkltz accrued charges 应计费用
FT_k^CC accrued cumulative preference share dividend 应累算的累积优先股股息
b]dxlj}
< accrued expenses 应累算费用
s,
-*q} accrued interest payable 应付利息；应计未付利息
EVS K8T, accrued interest receivable 应收利息；应计未收利息
)_O.{$
to accrued right 累算权益
Y\u_+CG* accruing profit 应累算的利润
/.-m}0h|W- accumulated fiscal reserve 累积财政储备
aL$j/SC accumulated profit 累积利润；滚存溢利
B*Cb6'Q accumulated reserve 累积储备
4sd-zl$Of accumulation of surplus income 累积收益盈余
6bJ"$ o acquired assets 既得资产
O<a3DyUa; acquisition 收购；购置；取得
U]j&cFbn5_ acquisition cost 购置成本
u<q)SQ1 acquisition expenses 购置费用
AJW LEc4XK acquisition of 100% interest 收购全部股权
Vw?P.4 acquisition of control 取得控制权
Ty}R^cy{d acquisition of fixed assets 购置固定资产
bBFwx @
acquisition of shell “买壳”
;8EjjF [> acquisition price 收购价
) ]]|d act of God 天灾
U$EM.ot acting partner 执事合伙人
s7Qyfe&> active market 买卖活跃的市场；交投畅旺的市场；旺市
n +d J c active partner 积极参与的合伙人
z9fNk% active trading 交投活跃
n 8?KSQy$ actual circulation 实际流通
Hf.xd.Yw actual cost 实际成本
7 FIF St actual expenditure 实际开支；实际支出
,^!Zm^4, actual income 实际入息；实际收入；实际收益
/>!!ch actual market 现货市场
4I1K vN<A actual price 现货价；实际价格
Znq(R8BMW actual profit 实际利润
)x9]xqoR actual quotation 实盘；实际价位；实际报价
iDR6?f P actual year basis 按实际年度计算
oP,RlR actuals 实货
Ebbe=4 actuarial investigation 精算调查
]kH}lr
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\y,; Cfl< actuarial report 精算师报告
i/M+t~ Actuarial Society of Hong Kong 香港精算学会
"9 u-lcQ\
actuarial valuation 精算师估值
67,3i~ actuary 精算师
m^c%]5$ ad referendum agreement 暂定协议；有待覆核的协定
p1uN ]T7> ad valorem duty 从价税；按值征税
= jBL'|k5 ad valorem duty system 从价税制
~W /}:;
ad valorem fee 从价费
Bx%=EN5. ad valorem tariff 从价关税
0. (zTJ additional allowance 额外免税额
g)nXo:)& additional amount for unexpired risk 未过期风险的额外款额
=G[ H,;W additional assessable profit 补加应评税利润
M;> ha,x additional assessment 补加评税
Q{`@
G"' additional commitment 额外承担
0 c, bet{m additional commitment vote 额外承担拨款
&8juS ,b additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
% M+s{ l additional dependent parent allowance 供养父母额外免税额
e8 v; D additional provision 额外拨款
tc5M$b3^2 additional stamp duty 附加印花税
Vz k cZK additional tax 补加税罚款；补加税款
H.)fO ctbO Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
6O%=G3I adjudged bankrupt 被裁定破产
2kC^7ZAwu adjudicated bankrupt 裁定破产人
s"#CkG adjudication fee 裁定费；评定印花税额手续费；评估契据费
*(>Jd|C adjudication of bankruptcy 裁定破产；宣告破产
D@2Ya/c adjudication of insolvency 裁定无力偿还债务
O&F< oM adjusted actual 经调整的实数；调整后的实数
mMga"I9 adjusted current assets 经调整的流动资产；调整后的流动资产
\8
g. adjusted figure 经调整的数字；调整后的数额
%{=4Fa(Jux adjusted liabilities 经调整的负债；调整后的负债
-fhAtxkg adjusted loss 经调整的亏损；调整后的亏损
|c]> Q 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
ZyZl\\8U adjusted profit 经调整的利润；调整后的利润
T27:"LVw adjusted surplus 经调整的盈余额；调整后的盈余额
m]E o(P4+ adjusted value 经调整的价值；调整后的价值
osI- o~#> adjustment 调整；修订；理算〔保险〕
<r@bNx@T adjustment centre 调剂中心
9 Zs #Ky/ adjustment lag 调整过程的时间差距；调整时差
IQ o]9Lx adjustment mechanism 调整机制
d5N)^\z adjustment of loss 亏损调整
7^`RP e^a+ adjustment process 调整过程；调整程序
30t:O&2< adjustment range 调整幅度
(Be $ $W administered exchange rate 受管制汇率
p<<6}3~ Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
@+[Y0_ administration expenses 行政费用
e OO!jrT: administration fee 手续费；行政费
YmdsI+DbIu administration in bankruptcy 破产管理
2K5}3<KD/ administration order 遗产管理令
m>g}IX&K' administrator 管理人；遗产管理人
o:p{ ^D@#k administrator of the estate 遗产管理人
(D:KqGqoT admission of debt 债项承认书
Jv -zB]3 & admission of proof 接纳债权证明
2pVVoZV.< advance 放贷款项；垫付款项；预支款项；预付款项
j*zB
{ s
K advance account 暂支帐目；预付款帐户
sxf} Mmsk advance compensation 预付补偿金
ADuZ } ] advance from shareholder 股东垫款
gvvFU,2 advance pending reimbursement 预支以待日后付还
@WMj^t1D+ advanced economy 先进经济体系
rGQ86L< advancement 预付；预付财产
3 (Gygq# advances warrant 垫款令
ddGkk@CA advancing 贷出
O8!!UA8 V adverse balance 逆差
l#mqV@?A~ adverse exchange 逆汇
JDIz28 Ww advertisement addressed to shareholders 在报章刊登的致股东通告
V Gq{y{( advice for collection 托收通知书
zS&7[:IRs' advice of drawing 提款通知书；汇票通知书
H&" _} advice of payment 付款通知
(or =f` Advisory Committee [Securities and Futures Commission]
qp H j 4 谘询委员会〔证券及期货事务监察委员会〕
/&y,vkZTT Advisory Committee on Diversification 经济多元化谘询委员会
@^w!% ?J affidavit 誓章；遗产申报誓章
Pc d i affidavit of no receipt 述明无收款的誓章
8^&fZL', affiliate 联号；联营公司；附属公司
! hOOpZ f7 affiliated company 附属公司；联号；联营公司
@ J?-a m> affirmation [estate duty] 非宗教式宣誓〔遗产税〕
wWp?HDl"M affordability 负担能力
RlG'|xaT African Development Bank [AfDB] 非洲开发银行
|:`?A3^m# after-acquired property 事后取得的财产
bc Gn8 after-hours dealing 市后交易
Y/QK+UMW* after-tax profit 税后盈利；税后利润；税后溢利
C?_t8G./_ agency agreement 代理协议
&utS\-;G agency expenses 代理机构的开支
Pl`Bd0 agency fee 代理费
/v<e$0~s< Agency Law 《代理法》
gDUoc *+h agent 代理人；承销人
s (l+{b & agent of company 公司代理人
o(S^1j5 agent's fee 代理人费；经纪费
B8P@D"u aggregate 总计；总数；总体数字
Dg ?Ho2i h aggregate amount 总款额；总额
@U7U?.p aggregate assets and liabilities 总体资产与负债
+btP]?04 aggregate at constant price 按固定价格计算的总体数字
* <#]&2I aggregate demand 总需求
%' K+$ aggregate gross position 总持仓量
L%=BCmMx aggregate limit 总限额
?dA T MmT- aggregate of salaries tax 合计薪俸税
NK*:w *SOI aggregate performance 总体表现；总体业绩
VLl&>Pbe- aggregate supply 总体供应
[U+<uZzOC aggregate surplus 总盈余
J:M<9W aggregate total 整体总额
FQv02V+&< aggregate value 总值；合计价值
,cl"1>lp aggregated basis 合计基准
h0ZW,2?l aggregated net chargeable income 合计应课税入息实额
? M gt5by aggregation 合并计算；合计；总和
^@l5 u= aggregation of incomes of husband and wife 夫妇入息合并计算
E!O(:/* aggregation of property 财产的总和
RMs1{64: agio 差价；贴水
A
`H]q5d 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》
Z =1,<ydKV Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
r&LCoe'\{i 《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》
3l41r[\ Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
c qU$gKT 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
*o2_EqXL* Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
G tGyY0 《香港政府和大韩民国政府关于相互促进和保护投资协定》
k_.j % agreement for a settlement 授产协议
tL|L"t_5x agreement for assignment 转让协议
p]J]<QaZD agreement for sale 售卖协议；买卖协议
Cys/1DkE agreement for sale and purchase 买卖协议
u8$~N$L agreement for the payment of interest 支付利息协议
0Zp <=\! ; agreement for the repayment of money 还款协议
123-i,epg agreement of reinsurance 再保险协议
P dE)m/ Agricultural Bank of China 中国农业银行
dzk?Zg air passenger departure tax 飞机乘客离境税
>u%[J!Y;; Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
eN7yjd'Y6 airport tax 机场税
C $EFh4 alcohol duty 酒精税
QjT#GvHY alienation 让与；让渡；转让
Xl
'\krz alimony 生活费；赡养费
iI /'! 85 All Ordinaries Index [AOI] 所有普通股指数
_cnrGi}T all risks 全险；综合险
1&x0+~G All Sales Record for Stock Market 《股票市场成交报告》
%'p|JS Allied Capital Resources Limited 新联财务有限公司
S d/d [ all-items index [Consumer Price Index] 总指数〔消费物价指数〕
LqH?3): allocation letter 拨款信件
&n Y2u-Q allocation of fund 分配款项；预留款项
!'UsC6Y4 allocation of profit 利润分配；溢利分配
Iclan\q#y allocation warrant 拨款令
'TEwU0<% allotment 分配；配股
.Jnp{Tet allotment notice 股份配售通知；配股通知
3k|~tVM allotment of shares 股份分配
P haQ3% allowable 可获宽免；免税的
%%H. &* i, allowable business loss 可扣除的营业亏损
itv y[b-* allowable expenses 可扣税的支出
kk>0XPk allowance 免税额；津贴；备抵；准备金
".7 KEnx allowance for debts 债项的免税额
D NTRLIKa allowance for depreciation by wear and tear 耗损折旧免税额
8~XI7g' 5x allowance for funeral expenses 殡殓费的免税额
{pi 67"mYp allowance for inflation 为通货膨胀而预留的款项；通胀准备金
B3i=pcef allowance for repairs and outgoings 修葺及支出方面的免税额
q'U-{~ q% allowance to debtor 给债务人的津贴
H#d! ` alteration of capital 资本更改
w2m lqy2L alternate trustee 候补受托人
S@ rsQ@PA amalgamation 合并
FPM}:c4 ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
W g3WE1V ambit of charges 征税范围；收费范围
-$Z-hxs^ amended valuation 经修订的估值
f+(w(~O American Commodities Exchange 美国商品交易所
5la]l American Express Bank Limited 美国运通银行
rea}Uq+po American Stock Exchange 美国证券交易所
qy0_1xT- amortization 摊销
1\9BO:<K amount due from banks 存放银行同业的款项
Y)-)NLLG;n amount due from banks abroad 存放海外银行同业的款项
#' {PY r amount due from holding companies 控股公司欠款
laIC}! amount due from local banks 存放本港银行同业的款项
PT5ni6 amount due to banks 银行同业的存款
fn"jYSy amount due to banks abroad 海外银行同业的存款
~O3uje_ amount due to holding companies 控股公司存款
A_$Mt~qKi^ amount due to local banks 本港银行同业的存款
W,e KQV<j amount due to outport banks 外埠银行同业的存款
"{1} amount for note issue 发行纸币的款额
fCo2".Tk amount of bond 担保契据的款额
r E *u amount of consideration 代价款额
X<bj 2 w amount of contribution 供款数额
;Z<*.f'^fc amount of indebtedness 负债款额
g960;waz3 amount of principal of the loan 贷款本金额
,)\5O0 D6 amount of rates chargeable 应征差饷数额
1x 5CsmS amount of share capital 股本额
x'PjP1 amount of sums assured 承保款额
'jO-e^qT amount of variation 变动幅度
u\\niCNA amount of vote 拨款数额
mJ#B<I' amount payable 应付款额
j~<iTLM amount receivable 应收款额
4)S?Y"B s Amsterdam Stock Exchange 阿姆斯特丹证券交易所
x>/@Z6Wxz analysis 分析
nJ`a1 L{N ancillary risk 附属风险
%)@(T ye - annual account 周年帐目；周年帐目报表；年度决算；年结
Q,+*u%/u annual accounting date 年结日期
Gt *<? annual allowance 每年免税额；年积金；年度津贴；年津
5~TA(cb5 annual balance 年度余额
N`^W*>XB annual disposable income 每年可动用收入
KPvYq?F>4 annual estimates 周年预算
_1bd) L&dF annual fee 年费
m# #z annual general meeting 周年大会
^)K[1]"uM annual growth rate 年增率；每年增长率
/bj`%Q.n annual long-term supplement 长期个案每年补助金
C4K&flk] annual pensionable emolument 可供计算退休金的年薪
9YsO+7[ annual report 年报
|a~&E@0c Annual Report on the Consumer Price Index 《消费物价指数年报》
JqhVD@1{ annual return 周年报表；周年申报表；每年报税表格
a-A4xL.gm Annual Return Rules 《周年报表规则》
h]z|OhG annual review of consumer prices 每年消费物价回顾
{xx;zjt%}} annual roll-forward basis 逐年延展方式
r}M4()9L annual salary 年薪
9'r3L)[ annual statement 年度报表；年度决算表
; DWp>jgy Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
z Clm'X/ annuitant 年金受益人
S:T>oFUot annuity 年金
n`2"(7Wj annuity contract 年金合约
5 /VB'N#7s annuity on human life 人寿年金
n ylIP */ antecedent debt 先前的债项
"S} hcAL/ ante-dated cheque 倒填日期支票
+ mF 2yh anticipated expenditure 预期开支
aD`e]K ^L anticipated net profit 预期纯利
zU= [Kc=$ anticipated revenue 预期收入
Ljs(<Gm )- anti-inflation measure 反通货膨胀措施
p%qL0
anti-inflationary stance 反通货膨胀立场
B=xZkc apparent deficit 表面赤字
& K*_/Q
'\ apparent financial solvency 表面偿债能力
ATkqzE`; apparent partner 表面合伙人
#6Ph"\G/ application for personal assessment 个人入息课税申请书
8*) {*'bf application of fund 资金应用
.aRxqFi_ application to release as liquidator and to destruct the books of accounts and documents
1;9E*= 申请免除清盘人职务及毁灭帐簿与文件
uy%PTi +A appointed actuary 委任精算师
-5B([jHgR appointed auditor 委任核数师；委任审计师
43]&SXprH appointed trustee 委任的受托人
QU;C*}0Zl appointer 委任人
K&oO+ G^f apportioned pro rata 按比例分摊
K%@SS8!oy apportionment 分配；分摊
f3&//h8 Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
.-*nD8b apportionment formula 分摊方程式
^]K)V apportionment of estate duty 遗产税的分摊
zL {@LHP appraisal 估价；评估
g5'bUYsa appreciable growth 可观增长
^IZ0M1&W; appreciable impact 显着影响
AR2+W^aM3 appreciable increase 可观增长
cLF>Jvs*J appreciation 增值；升值
J(*"S!q)6 appreciation against other currencies 相对其他货币升值
U} h
| Zk appreciation of the exchange value of Hong Kong dollar 港元汇值上升
q.tL ' appreciation tax 增值税
#>oO[uaY appropriation 拨款；拨用；拨付
Hs!CJ(0 "y appropriation account 拨款帐目
C#cEMKa Appropriation Bill 拨款法案
,6)y4=8 L appropriation-in-aid system 补助拨款办法
r+yLK(<zp approved assets 核准资产
.Cd$=v6 approved basket stock 认可一篮子证券
HC}C_Q5c91 approved budget 核准预算
b%$C!Tq' approved charitable donation 认可慈善捐款
|"*:ZSj approved charitable institution 认可慈善机构
No+zw% l0E approved currency 核准货币；认可货币
$h
f\ #'J approved estimates 核准预算
+u.L6GcB approved estimates of expenditure 核准开支预算
f%l#g ]] approved overseas insurer 核准海外保险人
:
s3Vl approved overseas trust company 核准海外信托公司
9 e6{( approved pooled investment fund 核准汇集投资基金
mw%_ yDZ { approved provident fund scheme 认可公积金计划
Z@u mbyM approved provision 核准拨款
gQG iph | approved redeemable share 核准可赎回股份
eT?L MBn\ approved regional stock 认可地区性证券
+t6m>IBu approved retirement scheme 认可退休金计划
t, YAk
?} approved subordinated loan 核准附属贷款
)&-+:u0 arbitrage 套戥；套汇；套利
~+ur*3 X arbitrageur 套戥者；套汇者
40ZB;j$l arbitrary amount 临时款项
c *no H[ arrangement 措施；安排；协定
arrcHf 4O arrears 欠款
o%7yhCY arrears of pay 欠付薪酬
?2 Dz1#%D arrears of revenue 逾期未收税款；逾期未收的帐项
Kj 5f:{Ur articles of association 组织章程；组织细则；组织章程细则
] lTfi0}g_ Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
YiMe cu ascertainment of profit 确定利润
\ rO>F E "Asia Clear" “亚洲结算系统”
J' v|^`bE Asia Commercial Bank Ltd. 亚洲商业银行有限公司
3E9j%sYk Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
9|DC<Zn&B# Asian Development Fund [ADF] 亚洲发展基金
;c}];ZU 3G Asian dollar bond 亚洲美元债券
+r"$?bw ' Asian dollar market 亚洲美元市场
, iy Asian dollar rate 亚洲美元利率
=Q/i < u Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
exvsf| Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
zt6ep= asked price 沽盘；喊价；索价；卖方报价
#nz$RJsX assessable income 应评税入息
3~'F^=T.Y assessable loss 应评税亏损
XCoOs<O:@ assessable profit 应评税利润
&GAx*.L assessable value 应评税值
aKZD4; assessed profit 估定利润
4[ wP$ assessed value 经评估价值
: r=_\? assessment 评税；评定；估价；评税单
0:p#%Nvg assessment number 评税编号；估价编号
2e=Hjf
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assessment of additional tax 补加税评税
C]cw@ :o% assessment of performance 业绩评估；实绩评价
>i<-rO>kN Assessor 评税主任
9x\G(w asset price bubbles 资产价格泡沫
@TDcj~oR ? asset-backed securities 具资产保证的证券
FT=>haN assets accretion 资产增值
3dLz =.=)' assets and liabilities 资产与负债
v8[1E>&vx assets betterment statement 资产递增表；资产改进表
$%'z/'o! assets lending 实物放款；有抵押贷款
r G6/h'!| assets of the company passing on the death 死者去世时转移的公司资产
03T.Owd assets pledged as security for liabilities 用作负债抵押的资产
$Tza <nA assets portfolio 资产投资组合
`} l%Am assets price 资产价格
ualtIHXK) assets quality 资产质素
b iD7(AK assets realization 资产变现
f
;JSP assets refinancing arrangement 资产再集资安排
RCr: 2
Iz assets securitization 资产证券化
i :7 2FVo assets situated outside Hong Kong 在香港以外地方的资产
g<Xwk2_=g assets stripping 削减资产；拆卖资产
2} -W@R assets value 资产值
d8I/7
;F X assignee 承让人
}z #8vE; assignment 转让；转让书；转让契
'cv/"26 # assignment of interest 权益转让
bcG-js- assignment of letters patent and trade mark 专利证书及商标转让
D?R z| assignment of property 物业转让；物业转让书
cCIEG e6 assignment right 转让权
mLO6`]p{H assignor 转让人
)e j8vm associate 有联系的人；有关连人士；相联者；合伙人；联系人
`1gsrHi4N Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
4j5 " { associate member 附属会员
@ Ia ~9yOY associated body corporate 相联法人团体
2_C.-;! associated company 相联公司；联属公司
cA kw5}P associated corporation 相联法团
P<~ y$B Association of Chartered Certified Accountants [ACCA] [United Kingdom]
ikC;N 5Sw 公认会计师公会〔英国〕
fx},.P=:* Association of Futures Exchange Brokers 香港期货经纪协会
o\N}?Z,Kk Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
Uan ;}X 7@ association of underwriters 承保人组织
(ydeZx assumption of control 接管
1A `u0Y$g assurance 担保；保险；转易；转易书
\kx9V|A' assurance of interest 权益的转易
J4 <*KL~a at 19XX price 按一九ＸＸ年价格计算
Nnw iH at a discount 按赔价计算；按贴水价格计算；打折扣
;N|6C+y at a premium 按溢价计算；按升水价格计算
\=JKeL|6[S at call 通知付款；按通知
'
BpRi N at constant market price 按固定市价计算
R0WJdW # at constant price 按固定价格计算
"d'@IN at cost 按成本计算
>8Y >B) at current market price 按当时市价计算；按现时市价计算
B4C`3@a at current price 按当时价格计算；按现时价格计算
$Fj7'@1( at factor cost 按要素成本计算；按生产要素成本计算
LCt m@oN at money-of-the-day price 按付款当日价格计算
Ue7~rPdlR at or better 按指定或较佳价位〔买卖指令〕
'4iu0ie>D at par 按面值计算；平价
Jx]`!dP3 at sight 见票即付
'E9jv4E$n at the close 按收市盘
i \~4W$4I at the opening 按开市盘
o9CB
,c7] attestation 见证；见证条款
(DU{o\= at-the-money option 平价期权
_
i8}l d- attorney 受权人；受托代表人
9Z=Bs)- y. attornment 新拥有人承认书
Y`wi=( attributable profit 可归属利润
IaB
A 2 attributable share value 可归属股份价值
B^
h!F8DC Auckland Stock Exchange 奥克兰证券交易所
P06K0Fxf auction 拍卖
yI!K
quMC auctioneer 拍卖商
f XN;N&I audit 审计；核数
btOC\bUMfD Audit Commission 审计署
N^ )OlH Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
ZHT.+X:_ 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
xAI<<[- audit review 帐目审查
<}ev Ow2 Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
ty ~U~ audited account 审计帐目；经审计的帐目
^t"\PpmK<d audited annual account 经审计的周年帐目
<m!\Ma audited balance sheet 经审计的资产负债表
@m6E*2Gg auditor 核数师；核数主任；审计师
2&M
8Wb# auditor's certificate 核数师证明书；审计师证明书
UX6-{
RP auditor's report 核数师报告；审计师报告
28-@Ga4 Aussie bond 澳元债券
*k/_p ^ austerity budget 紧缩预算
jm!G@k6TA Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
W;1H yk Australia All Ordinaries Index 澳洲所有普通股票指数
CzgLgh;:T Australian Dollar [AUD] 澳元
0R.@\?bhL Australian Options Market 澳大利亚期权市场
+ad 2 Australian Securities Commission 澳洲证券事务监察委员会
U;_ ;_ Australian Society of Certified Practising Accountants 澳洲执业会计师公会
g)zy^ aDf Australian Stock Exchange 澳大利亚证券交易所
I$YF5 5uB Austrian Schilling [ATS] 奥地利先令
n %Fa;!S authentication 认证；鉴证
\(Iy>L. authority to purchase 委托购买证；委购书
Ut<_D8Tzx authorization 认可；核准；授权；授权书
3KGDS9I authorization by direction 指示授权
_\[Zr.y authorization by instruction 指令授权
3Cpix,Dc authorization by warrant 令状授权
.gB#g{5+J authorization of unit trust 单位信托的认可
bAg KO fT authorized agent 指定代理人
q
o'1Pknz authorized capital 法定资本
\ZA%"F){ authorized clerk 出市员
2`;
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Y!KGJ^.mF
authorized financial institution 认可财务机构
b[$>HB _Na authorized fund 认可基金
*@yYqI<1a authorized fund house 获授权的基金公司；认可基金公司
Kh27[@ s authorized institution 认可机构
PpbW+}aCF authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
SkY|.w. authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
%FwLFo^v authorized insurer 获授权保险人；获认可承保人
PffRV7qU0 authorized investment 特准投资项目
V r y# authorized person 获授权人
`=oN &! authorized representative 获授权代表
R{.ku!w authorized share capital 法定股本
r8m E automated quotation system 自动报价系统
[hs{{I I Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
rVkHo*Q 自动交易系统〔香港期货交易所有限公司〕
kWWb<WRW: automatic adjustment mechanism 自动调整机制
Lm8 cY automatic adjustment system 自动调整系统
)Z T&V
I Automatic Clearing House 自动票据交换所
JV@>d K8 automatic exchange rates accumulation system 自动化汇率累集系统
ce@(Ct Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
U!('`TYe automatic teller machine [ATM] 自动柜员机
_c[t.\-`] autopay 自动转帐
ZI1[jM{4^F available assets 可用资产
fPst<) available fiscal reserve 现存财政储备
K]RkKMT, available profit 可用利润
>J4_/p>Qs Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
*-2u0 %
average 平均；平均数；海损
wsM5T B average basic salary 平均基本薪金
Fd2zvi average consumer expenditure 平均消费开支；一般消费开支
ifuVV Fov average cost 平均成本
8Y:bvs.j average cost of land production 增辟土地平均成本
C6GYhG] average daily turnover 平均每日成交额
SwQb" average daily wage rate 平均每日工资率
TK'(\[E average expenditure pattern 平均开支模式
\i{=%[c average growth rate 平均增长率
{W @Y4Qqq average net fixed assets 固定资产平均净值
klPc l[.w average of relatives 相对价格平均数
Y1+f(Q average price 平均价格
WO]dWO6Mm average propensity to consume 平均消费倾向；一般消费倾向
m~# O
~) average propensity to save 平均储蓄倾向；一般储蓄倾向
zp d4uto5 average rate 平均率
A\WgtM
average revenue 平均收入；平均收益
Ix"uk 6 h average stock 平均库存；平均存货
i 2EB.Zlv average yearly rent 平均年租
o#G7gzw) avoidance of double taxation 避免双重课税
.x}ImI avoidance of tax 避税
