A:
j# o0y5S A share Ａ股；甲类股份
t R*J M$T abatement of tax 减税；减扣免税额
Z~$fTW6g ABN AMRO Bank N.V. 荷兰银行
zX| CW; above-the-line expenditure 线上项目支出；经常预算支出
F!N;4J5u above-the-line receipt 线上项目收入；经常预算收入
e PlEd'Z ABSA Asia Limited 南非联合亚洲有限公司
) (y& U absolute change 绝对数值变更
bp; ) * absolute expenditure 实际开支
N!$y`nwiw' absolute guideline figure 绝对准则数字
IaN|S|n~ absolute interest 绝对权益
C
< ]rY absolute order of discharge 绝对破产解除令
0;o`7f absolute profit margin 绝对利润幅度
H<"{wUPT0 absolute value 实值；绝对值
:Iw)xd1d}\ absolutely vested interest 绝对既得权益
O+c@B}[! absorbed cost 已吸收成本；已分摊成本
m
&s0Ub absorption 吸收；分摊；合并
=XyK/$ absorption rate 吸收率；摊配率；分摊率
[O9(sWL' ACB Finance Limited 亚洲商业财务有限公司
)7:2v1Xr] acceptable form of reciprocity 合理的互惠条件
.}2^YOmd acceptable rate 适当利率；适当汇率
"o% N`Xlx acceptance agreement 承兑协议
%Wn/)#T| acceptance for honour 参加承兑
oO!@s` acceptor 承兑人；接受人；受票人
YP+0 uZ[g acceptor for honour 参加承兑人
vlx
wt ~ accident insurance 意外保险
HuCH`|v- Accident Insurance Association of Hong Kong 香港意外保险公会
_! \X>rfz accident insurance scheme 意外保险计划
!PJ;d)\T accident year basis 意外年度基准
' ^n2]< accommodation 通融；贷款
^uC1\!Q1 accommodation bill 通融票据；空头票据
ZA+$ ZU^ accommodation party 汇票代发人
HIeWgw^" account balance 帐户余额；帐户结余
+#n5w8T)M account book 帐簿
c.,eIiL account collected in advance 预收款项
=] &R6P> account current book 往来帐簿
J7_'@zU account of after-acquired property 事后取得的财产报告
A'p"FYlCW account of defaulter 拖欠帐目
P eh( *D{ account payable 应付帐款
$0NWX account payee only [A/C payee only] 只可转帐；存入收款人帐户
CQQ X7Y\ account receivable 应收帐款
,~%Qu~ \ account receivable report 应收帐款报表
-7hU1j~I account statement 结单；帐单；会计财务报表
<HI5xB_ account title 帐户名称；会计科目
5c`DkWne% accountant's report 会计师报告
E~jNUTq Accountant's Report Rules 会计师报告规则
"\]kK @, accounting and auditing procedure 会计与审计程序；会计与核数程序
`)!)}PXl Accounting Arrangements 《会计安排》
Hk(w\
accounting basis 会计基础
hekAics6S accounting by Official Receiver 破产管理署署长呈交的帐目
ngn%"xYX Accounting Circular 《会计通告》
qqLmjDv accounting class 会计类别
ok2$ p accounting date 记帐日期；会计结算日期
9^)ochY3 accounting for money 款项核算
s>E4.0[I% Accounting Officer 会计主任
|l `X]dsfQ accounting period 会计报告期；会计期
R84 g< accounting policy 会计政策；会计方针
2-. g>'W accounting practice 会计惯例
D3vd O2H accounting principle 会计准则
,m9Nd "6\ accounting record 会计记录
+|r)
;>b accounting report 会计报告
u7<B*d: Accounting Services Branch [Treasury] 会计事务部〔库务署〕
/%=p-By<V Accounting Society of China 中国会计学会
>{$ ;O accounting statement 会计报表
&(IL` % accounting system 会计制度；会计系统
|C\g 3N- accounting transaction 会计事项；帐务交易
}S qey:9jH accounting treatment 会计处理
uFW4A accounting year 会计年度
n +`( R]Q accretion 增值；添加
V t*Duh+4 accrual 应计项目；应累算数目
t? yMuK accrual basis 应计制；权责发生制
>d n[oS, accrual basis accounting 应计制会计；权责发生制会计
w' #VN|;;! accrue 应累算；应计
\$<kJ|| lS accrued benefit 应累算利益
GK2IY accrued charges 应计费用
3q{H=6 accrued cumulative preference share dividend 应累算的累积优先股股息
Gq$9 he< accrued expenses 应累算费用
u'<Y#bsR#/ accrued interest payable 应付利息；应计未付利息
2P"@=bYT " accrued interest receivable 应收利息；应计未收利息
x.<^L] " accrued right 累算权益
0[x?Q[~S_0 accruing profit 应累算的利润
8HxB\ !0F? accumulated fiscal reserve 累积财政储备
#<MLW4P accumulated profit 累积利润；滚存溢利
w(<;
$ 9 accumulated reserve 累积储备
M\DUx5d J, accumulation of surplus income 累积收益盈余
j+88J acquired assets 既得资产
) Tpc 8Hr acquisition 收购；购置；取得
/Vg
R [ acquisition cost 购置成本
mv)M9c,` acquisition expenses 购置费用
Xb&r|pR acquisition of 100% interest 收购全部股权
qd%5[A acquisition of control 取得控制权
P)tX U acquisition of fixed assets 购置固定资产
U"<Z ^) acquisition of shell “买壳”
72@8 M acquisition price 收购价
\Llrs-0 M act of God 天灾
g Pd:>$
acting partner 执事合伙人
jgVra* active market 买卖活跃的市场；交投畅旺的市场；旺市
X CDHd
?Ld active partner 积极参与的合伙人
plv"/K JM active trading 交投活跃
tQF7{F-} actual circulation 实际流通
k$7-F3 actual cost 实际成本
W#8qhmt actual expenditure 实际开支；实际支出
L/ c$p`- actual income 实际入息；实际收入；实际收益
}$Q+x' actual market 现货市场
t&ztY]
qh actual price 现货价；实际价格
x EOR\(Z^ actual profit 实际利润
6Bo~7gnc actual quotation 实盘；实际价位；实际报价
DOw<
XlvC actual year basis 按实际年度计算
]9]3=;b > actuals 实货
ghx8dX} actuarial investigation 精算调查
lva]jh2 actuarial principle 精算原则
T=A 7f6` actuarial report 精算师报告
LrsP4G Actuarial Society of Hong Kong 香港精算学会
1x V~EX actuarial valuation 精算师估值
B@63=a* kG actuary 精算师
L` V6\Ix(I ad referendum agreement 暂定协议；有待覆核的协定
o`DBzC ad valorem duty 从价税；按值征税
u> %r( ad valorem duty system 从价税制
VX[{X8PkS ad valorem fee 从价费
? L s]k ad valorem tariff 从价关税
Z >7Oez> additional allowance 额外免税额
OV;Ho additional amount for unexpired risk 未过期风险的额外款额
GLv}|>W additional assessable profit 补加应评税利润
tV[?WA[xt additional assessment 补加评税
FwBktuS additional commitment 额外承担
} V ;PaX additional commitment vote 额外承担拨款
+`yDW N?7 additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
ad&Mk^p additional dependent parent allowance 供养父母额外免税额
st :[ |` additional provision 额外拨款
XaR( q2s additional stamp duty 附加印花税
'N,x=1R5 additional tax 补加税罚款；补加税款
)tz 8(S Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
i5(_.1X<#{ adjudged bankrupt 被裁定破产
t 8U)za adjudicated bankrupt 裁定破产人
C.C\(2- Rr adjudication fee 裁定费；评定印花税额手续费；评估契据费
RCND|X adjudication of bankruptcy 裁定破产；宣告破产
X:j&+d2g0/ adjudication of insolvency 裁定无力偿还债务
?P4` adjusted actual 经调整的实数；调整后的实数
jQ4Pv` adjusted current assets 经调整的流动资产；调整后的流动资产
&+J5GHt@ adjusted figure 经调整的数字；调整后的数额
F<Z "W}I+6 adjusted liabilities 经调整的负债；调整后的负债
V}'|a<8kVv adjusted loss 经调整的亏损；调整后的亏损
?:lOn (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
Y GO ;wIS adjusted profit 经调整的利润；调整后的利润
YzhZ%:8 adjusted surplus 经调整的盈余额；调整后的盈余额
ZBJ.dK?Ky| adjusted value 经调整的价值；调整后的价值
_ 0oZgt) adjustment 调整；修订；理算〔保险〕
>Cb% `pe adjustment centre 调剂中心
JLT':e~PX adjustment lag 调整过程的时间差距；调整时差
4Q z adjustment mechanism 调整机制
bO9F rEz5 adjustment of loss 亏损调整
%U V_
3 adjustment process 调整过程；调整程序
4:nmo@K &~ adjustment range 调整幅度
!#f4t]FM`B administered exchange rate 受管制汇率
n)sK#C-VA Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
z=?ainnKx administration expenses 行政费用
l !~ 8 administration fee 手续费；行政费
^X)U^Q d administration in bankruptcy 破产管理
o5BOe1_Pw administration order 遗产管理令
~.VWrHC administrator 管理人；遗产管理人
V tZ administrator of the estate 遗产管理人
x|F6^d
admission of debt 债项承认书
E-E+/.A admission of proof 接纳债权证明
SXwgn > advance 放贷款项；垫付款项；预支款项；预付款项
dU :s^^f&R advance account 暂支帐目；预付款帐户
TJ?}5h5 advance compensation 预付补偿金
2^[fUzL? advance from shareholder 股东垫款
dn:g_!]p advance pending reimbursement 预支以待日后付还
@ns2$(wkm@ advanced economy 先进经济体系
O >n L ;I advancement 预付；预付财产
nUs) advances warrant 垫款令
QI0ARd S advancing 贷出
8p-5.GU)<e adverse balance 逆差
R+]Fh 4t adverse exchange 逆汇
P-7!\[];te advertisement addressed to shareholders 在报章刊登的致股东通告
wAF>C[ <\ advice for collection 托收通知书
96}/;e]@ advice of drawing 提款通知书；汇票通知书
j<"0ym)A advice of payment 付款通知
( J\D"4q Advisory Committee [Securities and Futures Commission]
v~L } : 谘询委员会〔证券及期货事务监察委员会〕
8{4I6;e - Advisory Committee on Diversification 经济多元化谘询委员会
d,8V-Dk+p affidavit 誓章；遗产申报誓章
`axNeqM affidavit of no receipt 述明无收款的誓章
3P^eD:)
w affiliate 联号；联营公司；附属公司
`i f* affiliated company 附属公司；联号；联营公司
D7sw;{ns affirmation [estate duty] 非宗教式宣誓〔遗产税〕
I@pnZ-5 affordability 负担能力
c ?V,a`6 African Development Bank [AfDB] 非洲开发银行
Hu1w/PLq after-acquired property 事后取得的财产
A ;SRm<, after-hours dealing 市后交易
j MW|B after-tax profit 税后盈利；税后利润；税后溢利
87YT;Z;U& agency agreement 代理协议
&EE6<-B- agency expenses 代理机构的开支
8ENAif agency fee 代理费
X xB*lX Agency Law 《代理法》
xDRK^nmC agent 代理人；承销人
>J.a, ! agent of company 公司代理人
wW6?.}2zU agent's fee 代理人费；经纪费
Y0&w;P aggregate 总计；总数；总体数字
^%IKlj- E aggregate amount 总款额；总额
h&h]z[r R aggregate assets and liabilities 总体资产与负债
}\J oE4 aggregate at constant price 按固定价格计算的总体数字
nITr5$f aggregate demand 总需求
riFE.; aggregate gross position 总持仓量
_~HGMC) aggregate limit 总限额
`z Z=#p/ aggregate of salaries tax 合计薪俸税
e%wbUr]c2 aggregate performance 总体表现；总体业绩
[EB2o.E sO aggregate supply 总体供应
o'>jO.| aggregate surplus 总盈余
<2}"Y(zwKl aggregate total 整体总额
&X}9D)\UJ aggregate value 总值；合计价值
Wq&TbWR aggregated basis 合计基准
14s+ & aggregated net chargeable income 合计应课税入息实额
0EPF;
Xx aggregation 合并计算；合计；总和
\n`UkxZn+ aggregation of incomes of husband and wife 夫妇入息合并计算
g RSM~< aggregation of property 财产的总和
[M FV:Z agio 差价；贴水
P@k
;Lg" Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
YjvqU /[3 Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
Vxo3RwmR 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
*/O6cF7 Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
7QQ3IepP 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
bnB}VRal Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
_$MoMg{uJH 《香港政府和大韩民国政府关于相互促进和保护投资协定》
b[e+(X agreement for a settlement 授产协议
JeWW~y`e?{ agreement for assignment 转让协议
d!Y,i!l! agreement for sale 售卖协议；买卖协议
C\$7C5/ agreement for sale and purchase 买卖协议
<%qbU- agreement for the payment of interest 支付利息协议
9#O"^.Z ! agreement for the repayment of money 还款协议
"%,zB_ng\< agreement of reinsurance 再保险协议
b:Rl }"a Agricultural Bank of China 中国农业银行
%#/7Tl: air passenger departure tax 飞机乘客离境税
;,Lq*x2s Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
s8 .oS);` airport tax 机场税
@ mt v2P` alcohol duty 酒精税
`. L8< -]W alienation 让与；让渡；转让
M?)>,
!Z) alimony 生活费；赡养费
UCvMW*gs All Ordinaries Index [AOI] 所有普通股指数
wQPjo!FEX all risks 全险；综合险
Z~T- *1V All Sales Record for Stock Market 《股票市场成交报告》
Qnr' KbK Allied Capital Resources Limited 新联财务有限公司
@HIC i] all-items index [Consumer Price Index] 总指数〔消费物价指数〕
N@tzYD|h A allocation letter 拨款信件
/vsQ <t;~ allocation of fund 分配款项；预留款项
J* a`qU
allocation of profit 利润分配；溢利分配
`=q)-y_C allocation warrant 拨款令
< :RU, allotment 分配；配股
NFmB ^@k allotment notice 股份配售通知；配股通知
TQ ID-I allotment of shares 股份分配
`A&64 D allowable 可获宽免；免税的
XImb"7| allowable business loss 可扣除的营业亏损
xQWZk`6~L allowable expenses 可扣税的支出
v,Ep2$ allowance 免税额；津贴；备抵；准备金
z Lf^O%zN allowance for debts 债项的免税额
oE-i`;\8 allowance for depreciation by wear and tear 耗损折旧免税额
!Aj_r^[X` allowance for funeral expenses 殡殓费的免税额
,lL0'$k~ allowance for inflation 为通货膨胀而预留的款项；通胀准备金
%S$P+B? allowance for repairs and outgoings 修葺及支出方面的免税额
/SlCcozFL~ allowance to debtor 给债务人的津贴
A 4%0 alteration of capital 资本更改
{^MR^4&} ( alternate trustee 候补受托人
Rjm5{aa- amalgamation 合并
',J3^h!b ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
(8=Zr0He ambit of charges 征税范围；收费范围
;<ed1%Le, amended valuation 经修订的估值
oVc_ (NH- American Commodities Exchange 美国商品交易所
L.+5`& American Express Bank Limited 美国运通银行
K
V 4>( American Stock Exchange 美国证券交易所
ro^Y$;G amortization 摊销
bG2 !5m4L amount due from banks 存放银行同业的款项
7v%~^l7:x amount due from banks abroad 存放海外银行同业的款项
~q-| cl< amount due from holding companies 控股公司欠款
W 9a H]9b amount due from local banks 存放本港银行同业的款项
&W".fRH_O amount due to banks 银行同业的存款
~[ve?51 amount due to banks abroad 海外银行同业的存款
c Ji5\ <b amount due to holding companies 控股公司存款
//V?rs amount due to local banks 本港银行同业的存款
(nvSB}? amount due to outport banks 外埠银行同业的存款
G^)|c<'M amount for note issue 发行纸币的款额
/+02 B P amount of bond 担保契据的款额
|` :Uww+3 amount of consideration 代价款额
Q8z>0ci3o amount of contribution 供款数额
mQo]k amount of indebtedness 负债款额
H^'*F->BA amount of principal of the loan 贷款本金额
a&PoUwG amount of rates chargeable 应征差饷数额
(Ozb +W? amount of share capital 股本额
T tkB amount of sums assured 承保款额
E$smr\ amount of variation 变动幅度
O yj!N`&z@ amount of vote 拨款数额
4i/ TEHQ amount payable 应付款额
[S 3X amount receivable 应收款额
Fv#ToT:QXe Amsterdam Stock Exchange 阿姆斯特丹证券交易所
{%UY1n analysis 分析
s&8QRI. ancillary risk 附属风险
?z
M s; annual account 周年帐目；周年帐目报表；年度决算；年结
`9b D%M annual accounting date 年结日期
S\g8(\u annual allowance 每年免税额；年积金；年度津贴；年津
) 1 H]a'j annual balance 年度余额
X#+A?>Z]}< annual disposable income 每年可动用收入
o7]h;Zg5r annual estimates 周年预算
w;>]L.n annual fee 年费
Dv e5Ml- annual general meeting 周年大会
X$PT-~!a annual growth rate 年增率；每年增长率
u8 -)LOf( annual long-term supplement 长期个案每年补助金
Lrr6z05F Q annual pensionable emolument 可供计算退休金的年薪
B6$s*SXNp annual report 年报
]yCmGt+b Annual Report on the Consumer Price Index 《消费物价指数年报》
}b6ja y annual return 周年报表；周年申报表；每年报税表格
b>I -4 Annual Return Rules 《周年报表规则》
$~ zqt%} annual review of consumer prices 每年消费物价回顾
r(i <H%"Z annual roll-forward basis 逐年延展方式
A+;]# 1y(D annual salary 年薪
fwXk{P/ annual statement 年度报表；年度决算表
`~pB1sS{ Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
1 *;?uC\ annuitant 年金受益人
^N0hc!$ annuity 年金
NTgk0cq annuity contract 年金合约
]!h%Jlu annuity on human life 人寿年金
3lA<{m;V antecedent debt 先前的债项
k{"~G#GwP ante-dated cheque 倒填日期支票
%# J8cB anticipated expenditure 预期开支
RQ}x7< /{ anticipated net profit 预期纯利
;) (qRZd6 anticipated revenue 预期收入
Qzb8*;4?FF anti-inflation measure 反通货膨胀措施
f85j?Jm anti-inflationary stance 反通货膨胀立场
f,`FbT apparent deficit 表面赤字
<[l2 ]"Q apparent financial solvency 表面偿债能力
.^P^lQT]> apparent partner 表面合伙人
m!E36ce} application for personal assessment 个人入息课税申请书
#r:J,D6* application of fund 资金应用
(VwS 9:` application to release as liquidator and to destruct the books of accounts and documents
/EKfL\3 申请免除清盘人职务及毁灭帐簿与文件
Dzc 4J66 appointed actuary 委任精算师
LdVGFlcXi appointed auditor 委任核数师；委任审计师
r")=Z1y appointed trustee 委任的受托人
VaSw}q/o:/ appointer 委任人
o"QpV
>x apportioned pro rata 按比例分摊
j!m~ :D apportionment 分配；分摊
8>Ervi` Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
v%86JUlK. apportionment formula 分摊方程式
+z("'Cv apportionment of estate duty 遗产税的分摊
P,D >gxl appraisal 估价；评估
r`wL _>"{n appreciable growth 可观增长
5\EHu8 appreciable impact 显着影响
'HW (RC0dR appreciable increase 可观增长
e`#Gq0}8 appreciation 增值；升值
>2>x r" appreciation against other currencies 相对其他货币升值
w&:h^u appreciation of the exchange value of Hong Kong dollar 港元汇值上升
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appreciation tax 增值税
p *NC nD* appropriation 拨款；拨用；拨付
*.voN[$~ appropriation account 拨款帐目
gh i!4 Appropriation Bill 拨款法案
*% uv7G@%N appropriation-in-aid system 补助拨款办法
MeP U`M-- approved assets 核准资产
+< bq@.x approved basket stock 认可一篮子证券
McH* J j approved budget 核准预算
D95 $ approved charitable donation 认可慈善捐款
XD %?'uUQ_ approved charitable institution 认可慈善机构
HRx#}hN?+ approved currency 核准货币；认可货币
;#fB=[vl"; approved estimates 核准预算
gEU)UIJ approved estimates of expenditure 核准开支预算
5g/^wKhKG approved overseas insurer 核准海外保险人
K2:r7f approved overseas trust company 核准海外信托公司
]DC]=F. approved pooled investment fund 核准汇集投资基金
rv|k8 approved provident fund scheme 认可公积金计划
k_O"bsI) approved provision 核准拨款
j(Q$frI approved redeemable share 核准可赎回股份
?uQ|?rk approved regional stock 认可地区性证券
.$v]B xu approved retirement scheme 认可退休金计划
a, &Kvh approved subordinated loan 核准附属贷款
~LYKt0/W& arbitrage 套戥；套汇；套利
|(XV '-~ arbitrageur 套戥者；套汇者
fa5($jJ & arbitrary amount 临时款项
hO{@!H$l arrangement 措施；安排；协定
)@SIFE arrears 欠款
jCKRoao arrears of pay 欠付薪酬
JJ qX2B arrears of revenue 逾期未收税款；逾期未收的帐项
V! "^6) articles of association 组织章程；组织细则；组织章程细则
t'm]E2/ Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
G.B^C)g uu ascertainment of profit 确定利润
$. V(_
"Asia Clear" “亚洲结算系统”
as
o8 Asia Commercial Bank Ltd. 亚洲商业银行有限公司
LFGu|]( Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
,,BNUj/: Asian Development Fund [ADF] 亚洲发展基金
lh?mN3-* Asian dollar bond 亚洲美元债券
Y5ebpw+B- Asian dollar market 亚洲美元市场
pok,`yW\ Asian dollar rate 亚洲美元利率
V~e1CZ(2X Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
0#Rj[J;kh Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
,u~\$ Az6 asked price 沽盘；喊价；索价；卖方报价
Wc`Vcn1 assessable income 应评税入息
|a\s}M1 assessable loss 应评税亏损
3%|<U51 assessable profit 应评税利润
l\$_t2U assessable value 应评税值
\Xxx5:qM assessed profit 估定利润
4uU(t assessed value 经评估价值
=bv8W < # assessment 评税；评定；估价；评税单
'[\%P2c)Q assessment number 评税编号；估价编号
*p.ELI1IC assessment of additional tax 补加税评税
:*c@6;2@ assessment of performance 业绩评估；实绩评价
\O7,CxD2 Assessor 评税主任
2(`2 f asset price bubbles 资产价格泡沫
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} ~Y asset-backed securities 具资产保证的证券
U x zwgVT assets accretion 资产增值
]e? * 7T] assets and liabilities 资产与负债
r OB\u|Pg assets betterment statement 资产递增表；资产改进表
nV ']^3b assets lending 实物放款；有抵押贷款
a[9;Okm # assets of the company passing on the death 死者去世时转移的公司资产
Wuc,Cjm9(! assets pledged as security for liabilities 用作负债抵押的资产
]*zF#Vo c assets portfolio 资产投资组合
7M*+ !al9 assets price 资产价格
YWq[)F@0G assets quality 资产质素
`4;<\VYCr assets realization 资产变现
}zLe;1Tx assets refinancing arrangement 资产再集资安排
hih`: y assets securitization 资产证券化
GIZNHG assets situated outside Hong Kong 在香港以外地方的资产
/hI#6k8o_ assets stripping 削减资产；拆卖资产
_Q.3X[88C assets value 资产值
kA y. o assignee 承让人
8
LaZ5 assignment 转让；转让书；转让契
O8dDoP\F2 assignment of interest 权益转让
I X\& lV assignment of letters patent and trade mark 专利证书及商标转让
?>lmLz!e assignment of property 物业转让；物业转让书
`I
m;@_J assignment right 转让权
|C-B=XE;3 assignor 转让人
O5k's associate 有联系的人；有关连人士；相联者；合伙人；联系人
;?n*w+6< Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
$T3/*xN associate member 附属会员
\V:
_Zs associated body corporate 相联法人团体
A9lqVMp64 associated company 相联公司；联属公司
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";! associated corporation 相联法团
/I6?t= ? < Association of Chartered Certified Accountants [ACCA] [United Kingdom]
cMK6 公认会计师公会〔英国〕
o5Qlp5`:u Association of Futures Exchange Brokers 香港期货经纪协会
)]qFI"B7 Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
c1 :op@t association of underwriters 承保人组织
@ ju-cv+ assumption of control 接管
ZU "y < assurance 担保；保险；转易；转易书
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qAhE TZ% assurance of interest 权益的转易
_f34p:B%s at 19XX price 按一九ＸＸ年价格计算
!+fHdB at a discount 按赔价计算；按贴水价格计算；打折扣
eh)J'G]G at a premium 按溢价计算；按升水价格计算
,&)XhO? at call 通知付款；按通知
=
b)q.2'# at constant market price 按固定市价计算
Pv0OoN*eJ{ at constant price 按固定价格计算
|c > at cost 按成本计算
&BE[=& | at current market price 按当时市价计算；按现时市价计算
s|{K?s at current price 按当时价格计算；按现时价格计算
"?avb`YU' at factor cost 按要素成本计算；按生产要素成本计算
q{ctHs Q(9 at money-of-the-day price 按付款当日价格计算
7 ic]q, at or better 按指定或较佳价位〔买卖指令〕
4 &t 6 at par 按面值计算；平价
K9 0Zf at sight 见票即付
oM MU5sm at the close 按收市盘
m41n5T` at the opening 按开市盘
""WZpaw attestation 见证；见证条款
}^LcKV at-the-money option 平价期权
&+sO"j4<?r attorney 受权人；受托代表人
@) }Vk attornment 新拥有人承认书
2'pxA: attributable profit 可归属利润
0s< o5`v attributable share value 可归属股份价值
RKBjrSZg8 Auckland Stock Exchange 奥克兰证券交易所
7Uj[0Awn auction 拍卖
j j$'DZk auctioneer 拍卖商
x$s #';* audit 审计；核数
03rZz1 Audit Commission 审计署
Y1
-cz: Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
qw_qGgbl 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{N3da audit review 帐目审查
j 83p[qR7o Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
G_AAE#r` audited account 审计帐目；经审计的帐目
possM'vC audited annual account 经审计的周年帐目
5'z&kl0"S audited balance sheet 经审计的资产负债表
N8nyTPw auditor 核数师；核数主任；审计师
#Q$4EQB auditor's certificate 核数师证明书；审计师证明书
{[Yv@CpN auditor's report 核数师报告；审计师报告
yY&(?6\{<< Aussie bond 澳元债券
3q1O:b^eo austerity budget 紧缩预算
J-\b?R a Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
twO)b"0 Australia All Ordinaries Index 澳洲所有普通股票指数
hc[GpZcw, Australian Dollar [AUD] 澳元
~i
&K, Australian Options Market 澳大利亚期权市场
VUNQ@{ST|1 Australian Securities Commission 澳洲证券事务监察委员会
'0o`<xW Australian Society of Certified Practising Accountants 澳洲执业会计师公会
S2<(n," Australian Stock Exchange 澳大利亚证券交易所
z1V 0WDVm Austrian Schilling [ATS] 奥地利先令
BB|{VwN authentication 认证；鉴证
".w*_1G7U authority to purchase 委托购买证；委购书
*`l>1)B> authorization 认可；核准；授权；授权书
&Vonu* authorization by direction 指示授权
{b#c0>.8- authorization by instruction 指令授权
8^4X /n authorization by warrant 令状授权
::M/ s#-@ authorization of unit trust 单位信托的认可
zBjqYqZ<+ authorized agent 指定代理人
o[cKh7&+ authorized capital 法定资本
G&Cl: CtC authorized clerk 出市员
C ]r$ authorized dealer 认可交易商
j?&FK authorized financial institution 认可财务机构
oW /&X5 authorized fund 认可基金
xH' H!
8 authorized fund house 获授权的基金公司；认可基金公司
+ Oyt authorized institution 认可机构
;V%lFP3# authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
k|
j C c authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
[C d 2L&9 authorized insurer 获授权保险人；获认可承保人
U9N }6a= authorized investment 特准投资项目
WQK#&r* authorized person 获授权人
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/9sLW?# authorized representative 获授权代表
x]{h$yI authorized share capital 法定股本
]gmf%g'C automated quotation system 自动报价系统
?Rl*5GRW Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
M_XZOlW5 自动交易系统〔香港期货交易所有限公司〕
!-;Me&"I=` automatic adjustment mechanism 自动调整机制
h.7 1O"N automatic adjustment system 自动调整系统
MA1,;pv6 Automatic Clearing House 自动票据交换所
8a05`ZdP automatic exchange rates accumulation system 自动化汇率累集系统
Cu|n?Uk Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
:))AZ7_ automatic teller machine [ATM] 自动柜员机
1DLQ Zq autopay 自动转帐
H$[--_dI{ available assets 可用资产
WrD2 0Q$9Q available fiscal reserve 现存财政储备
{)%B?75~ available profit 可用利润
c9'#G>&h~^ Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
/Fv1Z=:r average 平均；平均数；海损
zBoU;d%p> average basic salary 平均基本薪金
| z('yy$ average consumer expenditure 平均消费开支；一般消费开支
9(@bjL465 average cost 平均成本
5Y,e}+I> average cost of land production 增辟土地平均成本
F]ALZxwkz average daily turnover 平均每日成交额
gVI*`$ average daily wage rate 平均每日工资率
-m +2l`DLy average expenditure pattern 平均开支模式
^ #Wf average growth rate 平均增长率
Hu 'c )|~f average net fixed assets 固定资产平均净值
\?C(fp R average of relatives 相对价格平均数
h rXN 38- average price 平均价格
'+}hVfN average propensity to consume 平均消费倾向；一般消费倾向
? `w ~1 average propensity to save 平均储蓄倾向；一般储蓄倾向
rzO:9 # d average rate 平均率
Gpgi@
Uf average revenue 平均收入；平均收益
Dn6DkD! average stock 平均库存；平均存货
O&O1O> [p1 average yearly rent 平均年租
h] D=v B avoidance of double taxation 避免双重课税
:s$ 9#}hw, avoidance of tax 避税
