A:
_ u~0t`f~ A share Ａ股；甲类股份
u3pFH( abatement of tax 减税；减扣免税额
~#}T| ABN AMRO Bank N.V. 荷兰银行
g0B%3v above-the-line expenditure 线上项目支出；经常预算支出
$ b53~ above-the-line receipt 线上项目收入；经常预算收入
UEfY'%x ABSA Asia Limited 南非联合亚洲有限公司
=_ b/ g absolute change 绝对数值变更
{s*2d P) absolute expenditure 实际开支
\^RKb-6n absolute guideline figure 绝对准则数字
P~iZae
absolute interest 绝对权益
BHZhdm@), absolute order of discharge 绝对破产解除令
1KBGML-K3 absolute profit margin 绝对利润幅度
oVP r`] absolute value 实值；绝对值
}N$f=:iI absolutely vested interest 绝对既得权益
o;
U!{G(X absorbed cost 已吸收成本；已分摊成本
&;L=f; absorption 吸收；分摊；合并
G43r8 5LO absorption rate 吸收率；摊配率；分摊率
%2g<zdab ACB Finance Limited 亚洲商业财务有限公司
cF8 X acceptable form of reciprocity 合理的互惠条件
FoH1O+e acceptable rate 适当利率；适当汇率
BOq9\g`5s acceptance agreement 承兑协议
a
}*i [ acceptance for honour 参加承兑
FU>K iBV# acceptor 承兑人；接受人；受票人
8"ZS|^#
acceptor for honour 参加承兑人
B.~]
7H5"( accident insurance 意外保险
uZ\+{j= Accident Insurance Association of Hong Kong 香港意外保险公会
V %D1Q}X accident insurance scheme 意外保险计划
%9Z0\
a)[ accident year basis 意外年度基准
7C,giCYU accommodation 通融；贷款
&vn2u bauS accommodation bill 通融票据；空头票据
GdVF; accommodation party 汇票代发人
U"+W)rUd account balance 帐户余额；帐户结余
N)R5#JX account book 帐簿
@|Yn~PwKs account collected in advance 预收款项
ctLNzJes% account current book 往来帐簿
gkA_<, 38 account of after-acquired property 事后取得的财产报告
} e+`Kxy account of defaulter 拖欠帐目
OHsA]7S account payable 应付帐款
JTm'fo[ account payee only [A/C payee only] 只可转帐；存入收款人帐户
L CtVM70 account receivable 应收帐款
W ulyM cJ account receivable report 应收帐款报表
#u8#<
,w account statement 结单；帐单；会计财务报表
~?HK,` 0h> account title 帐户名称；会计科目
C c: <F_UI accountant's report 会计师报告
hd~#I<8;2 Accountant's Report Rules 会计师报告规则
<p*k-mfr accounting and auditing procedure 会计与审计程序；会计与核数程序
] S[?tn Accounting Arrangements 《会计安排》
-`* 'p i accounting basis 会计基础
ThI}~$Y accounting by Official Receiver 破产管理署署长呈交的帐目
09jE7g @X} Accounting Circular 《会计通告》
QDJ
"X accounting class 会计类别
!|H,g wqU accounting date 记帐日期；会计结算日期
oeZuvPCl accounting for money 款项核算
dgoAaS2M Accounting Officer 会计主任
7H< IO` accounting period 会计报告期；会计期
Y_+#|]=$B accounting policy 会计政策；会计方针
Q [rZ1z accounting practice 会计惯例
rz
k;Q @1 accounting principle 会计准则
XC^*z[#4{ accounting record 会计记录
C)EP;5k'!\ accounting report 会计报告
/r"< :+ Accounting Services Branch [Treasury] 会计事务部〔库务署〕
~i>DF` w$ Accounting Society of China 中国会计学会
UgS`{&b36 accounting statement 会计报表
&s vg<UZ accounting system 会计制度；会计系统
'k cR :5B accounting transaction 会计事项；帐务交易
%gAT\R_f accounting treatment 会计处理
nk%v|ZxoFv accounting year 会计年度
,S=[# accretion 增值；添加
D^ U S2B accrual 应计项目；应累算数目
__.M S6"N accrual basis 应计制；权责发生制
qfE0J;e accrual basis accounting 应计制会计；权责发生制会计
0ck3II accrue 应累算；应计
|; wc8; accrued benefit 应累算利益
In96H` accrued charges 应计费用
nco .j: accrued cumulative preference share dividend 应累算的累积优先股股息
:1j8!R5 accrued expenses 应累算费用
s!/lQo5/ accrued interest payable 应付利息；应计未付利息
iiIns.V accrued interest receivable 应收利息；应计未收利息
v4"Ukv accrued right 累算权益
W?.469yy accruing profit 应累算的利润
0HoHu*+FX accumulated fiscal reserve 累积财政储备
cE
'LE1DK accumulated profit 累积利润；滚存溢利
y2#>a8SRS accumulated reserve 累积储备
}]o8}$ &( accumulation of surplus income 累积收益盈余
(is' ,4^b acquired assets 既得资产
)/ ;+aDk acquisition 收购；购置；取得
K_)~&Cu*' acquisition cost 购置成本
j}ob7O&U'w acquisition expenses 购置费用
=?6c&Z acquisition of 100% interest 收购全部股权
w8 :[w acquisition of control 取得控制权
[q2:d^_FA acquisition of fixed assets 购置固定资产
jL\j$'KC acquisition of shell “买壳”
rC^ 5Z acquisition price 收购价
:C} I6v= act of God 天灾
vY m:V:7Y2 acting partner 执事合伙人
SZ9Oz -? active market 买卖活跃的市场；交投畅旺的市场；旺市
W-s 6+ DY active partner 积极参与的合伙人
?pW 1}: z
active trading 交投活跃
m1pA]}Y/5o actual circulation 实际流通
1 Q(KZI actual cost 实际成本
e+lun
- actual expenditure 实际开支；实际支出
Unb2 D4&' actual income 实际入息；实际收入；实际收益
$C7a #?YF, actual market 现货市场
Pl:4`oY3 actual price 现货价；实际价格
iN
Oj @3x actual profit 实际利润
O3o ^%0 actual quotation 实盘；实际价位；实际报价
1,+<|c)T? actual year basis 按实际年度计算
(`dz3 7 @* actuals 实货
:lB`K>)iB} actuarial investigation 精算调查
`&D#P% actuarial principle 精算原则
+s}&'V^ actuarial report 精算师报告
L8h3kT Actuarial Society of Hong Kong 香港精算学会
>SDQ@63E? actuarial valuation 精算师估值
/Y y)=~t{ actuary 精算师
]M *`Y[5" ad referendum agreement 暂定协议；有待覆核的协定
u @Ze@N% ad valorem duty 从价税；按值征税
7(+4 ^ ad valorem duty system 从价税制
u4~+Bc_GL ad valorem fee 从价费
#!F>cez ad valorem tariff 从价关税
=6dAF"b) additional allowance 额外免税额
uM` i!7} additional amount for unexpired risk 未过期风险的额外款额
P_A @`eU0 additional assessable profit 补加应评税利润
\PxT47[@e additional assessment 补加评税
~ZVz
sNrx additional commitment 额外承担
(s;W>, ~q additional commitment vote 额外承担拨款
v Woppt additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
J]TqH`MA additional dependent parent allowance 供养父母额外免税额
`Jc / o=] additional provision 额外拨款
l9f_NJHo additional stamp duty 附加印花税
*/M`KP W additional tax 补加税罚款；补加税款
P'qBqx[ Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
0vj CSU-X adjudged bankrupt 被裁定破产
.m]}Ba}J$ adjudicated bankrupt 裁定破产人
> mO*.' Gm adjudication fee 裁定费；评定印花税额手续费；评估契据费
kZG .Id adjudication of bankruptcy 裁定破产；宣告破产
} 8 z :L< adjudication of insolvency 裁定无力偿还债务
-NJpql{Cb adjusted actual 经调整的实数；调整后的实数
x\ G% adjusted current assets 经调整的流动资产；调整后的流动资产
B n]=T adjusted figure 经调整的数字；调整后的数额
ni2#20L adjusted liabilities 经调整的负债；调整后的负债
J|
N 6r adjusted loss 经调整的亏损；调整后的亏损
C}) Dvh 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
[bHm-X] adjusted profit 经调整的利润；调整后的利润
7_2D 4CI adjusted surplus 经调整的盈余额；调整后的盈余额
<Ja&z M adjusted value 经调整的价值；调整后的价值
#s c!H4 adjustment 调整；修订；理算〔保险〕
-Rw3[4>@O" adjustment centre 调剂中心
YAc:QV T87 adjustment lag 调整过程的时间差距；调整时差
`* vO8v adjustment mechanism 调整机制
3cghg ._ adjustment of loss 亏损调整
gw"c Xny adjustment process 调整过程；调整程序
M
v (Pp adjustment range 调整幅度
mzK0$y #*o administered exchange rate 受管制汇率
,A{Bx`o? Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
! :]_ -DX administration expenses 行政费用
`;}`>! 8j administration fee 手续费；行政费
Acw`ytV administration in bankruptcy 破产管理
,pD sU @ administration order 遗产管理令
w317]-n administrator 管理人；遗产管理人
,<L4tp+y0 administrator of the estate 遗产管理人
<CVX[R]U admission of debt 债项承认书
?IAu,s*u admission of proof 接纳债权证明
ura&9~ advance 放贷款项；垫付款项；预支款项；预付款项
dnLjcHFj& advance account 暂支帐目；预付款帐户
eWDXV-x D advance compensation 预付补偿金
VkJ">0k advance from shareholder 股东垫款
X&zG gP/ advance pending reimbursement 预支以待日后付还
& pzL}/u advanced economy 先进经济体系
clU ?bF~e1 advancement 预付；预付财产
{nmu(E P advances warrant 垫款令
%J1'>nI!q advancing 贷出
W]eILCo adverse balance 逆差
Q (f0S adverse exchange 逆汇
:'bZ:J>f advertisement addressed to shareholders 在报章刊登的致股东通告
7310'wc advice for collection 托收通知书
2B$dT=G advice of drawing 提款通知书；汇票通知书
t, %m-dU advice of payment 付款通知
TQO|C? Advisory Committee [Securities and Futures Commission]
>!1 ] G"U 谘询委员会〔证券及期货事务监察委员会〕
M@es8\&S. Advisory Committee on Diversification 经济多元化谘询委员会
Z~SAlh T affidavit 誓章；遗产申报誓章
lx2#C9L_ affidavit of no receipt 述明无收款的誓章
YA@?L!F affiliate 联号；联营公司；附属公司
0\!Bh^++1 affiliated company 附属公司；联号；联营公司
tkV[^OeU> affirmation [estate duty] 非宗教式宣誓〔遗产税〕
5 b rM.. affordability 负担能力
sd\}M{U African Development Bank [AfDB] 非洲开发银行
Kq")|9=d after-acquired property 事后取得的财产
0E#??gN after-hours dealing 市后交易
kKF=%J ?X after-tax profit 税后盈利；税后利润；税后溢利
G)~>d/ agency agreement 代理协议
!y_L ~81? agency expenses 代理机构的开支
g"sb0 d9 agency fee 代理费
0Lj; t/mG Agency Law 《代理法》
=T3{! \tH agent 代理人；承销人
?&0CEfa? agent of company 公司代理人
(+v':KH3_ agent's fee 代理人费；经纪费
8*8 Y\" aggregate 总计；总数；总体数字
TkTGYh aggregate amount 总款额；总额
,9 G'1%z, aggregate assets and liabilities 总体资产与负债
BsXF'x<U* aggregate at constant price 按固定价格计算的总体数字
(zsmJe aggregate demand 总需求
7|=SZ+g aggregate gross position 总持仓量
by9UwM =gp aggregate limit 总限额
EUt2 S_2P aggregate of salaries tax 合计薪俸税
G$Y F0Nc aggregate performance 总体表现；总体业绩
4;~xRg;u&* aggregate supply 总体供应
M#2<|VUW, aggregate surplus 总盈余
Tg
O]q4 aggregate total 整体总额
o ]p$
w[5 aggregate value 总值；合计价值
A?HDY_u aggregated basis 合计基准
'2l[~T$* aggregated net chargeable income 合计应课税入息实额
I|*<[/)]y aggregation 合并计算；合计；总和
){/n7*#Th% aggregation of incomes of husband and wife 夫妇入息合并计算
uq6>K/~D aggregation of property 财产的总和
pD P*
3 agio 差价；贴水
M GC=L . Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
?_{{iil Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
B[sI7D>Y 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
Wx/PD=Sf& Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
" ?aE3$/ 《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》
U{EcV%C2 Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
Dp*:oMATx0 《香港政府和大韩民国政府关于相互促进和保护投资协定》
uUaDesz~= agreement for a settlement 授产协议
}6u}?>S agreement for assignment 转让协议
D {E,XOi agreement for sale 售卖协议；买卖协议
hT =E~| O agreement for sale and purchase 买卖协议
rr1,Ijh{D agreement for the payment of interest 支付利息协议
/3 L4K agreement for the repayment of money 还款协议
e#6H[t
agreement of reinsurance 再保险协议
(Ms #)E Agricultural Bank of China 中国农业银行
}nM+"(} air passenger departure tax 飞机乘客离境税
Y]&2E/oc Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
IwXQbJ3v_ airport tax 机场税
sFfargl alcohol duty 酒精税
y\6C9%. alienation 让与；让渡；转让
V:D?i#%,z alimony 生活费；赡养费
%> YRNW@% All Ordinaries Index [AOI] 所有普通股指数
FzsW^u+ all risks 全险；综合险
bneP>B d All Sales Record for Stock Market 《股票市场成交报告》
Ki :98a$ Allied Capital Resources Limited 新联财务有限公司
4. %/u@rAi all-items index [Consumer Price Index] 总指数〔消费物价指数〕
g$=']A?W_ allocation letter 拨款信件
LD|T1 . allocation of fund 分配款项；预留款项
q/7T-"q/G allocation of profit 利润分配；溢利分配
#)DDQ?D allocation warrant 拨款令
tPJU,e) allotment 分配；配股
-oju-gf K allotment notice 股份配售通知；配股通知
7m(9|Y:Q. allotment of shares 股份分配
wXeJjE%j:3 allowable 可获宽免；免税的
#R= 6$ allowable business loss 可扣除的营业亏损
W}^>lM\8 allowable expenses 可扣税的支出
& ~)1mnv. allowance 免税额；津贴；备抵；准备金
a,t]> z95 allowance for debts 债项的免税额
I7#+B1t allowance for depreciation by wear and tear 耗损折旧免税额
K]U8y$^ allowance for funeral expenses 殡殓费的免税额
DQ6pe)E| allowance for inflation 为通货膨胀而预留的款项；通胀准备金
"X1{ * allowance for repairs and outgoings 修葺及支出方面的免税额
qy!pD
R; allowance to debtor 给债务人的津贴
dBL{Mbh2Z alteration of capital 资本更改
5 )K?:7 alternate trustee 候补受托人
bu\D *- amalgamation 合并
F> q% ~ ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
w`Z@|A ambit of charges 征税范围；收费范围
wdgC{W Gl amended valuation 经修订的估值
"OKsl2 e American Commodities Exchange 美国商品交易所
%X\rP , American Express Bank Limited 美国运通银行
J}&xS< American Stock Exchange 美国证券交易所
ByXcs' amortization 摊销
7w|4BRL amount due from banks 存放银行同业的款项
~u 80v h' amount due from banks abroad 存放海外银行同业的款项
@ GzN0yXhR amount due from holding companies 控股公司欠款
gY@$g amount due from local banks 存放本港银行同业的款项
6EX8,4c\ amount due to banks 银行同业的存款
]?2&d[ amount due to banks abroad 海外银行同业的存款
S$fCO$bU amount due to holding companies 控股公司存款
kKSn^q L* amount due to local banks 本港银行同业的存款
h3L{zOff amount due to outport banks 外埠银行同业的存款
N|WR^MQD amount for note issue 发行纸币的款额
^,Y#_$oR amount of bond 担保契据的款额
iu. +bX|b amount of consideration 代价款额
DadlCEZv amount of contribution 供款数额
9k!#5_ M amount of indebtedness 负债款额
"^@0zy@x amount of principal of the loan 贷款本金额
=C2,?6! amount of rates chargeable 应征差饷数额
JS1''^G&. amount of share capital 股本额
W 7Y5~%@ amount of sums assured 承保款额
x k5Z&z amount of variation 变动幅度
'Sjcm@ILm amount of vote 拨款数额
(f|3(u'e? amount payable 应付款额
:<Y, f(c amount receivable 应收款额
0 /JusQ Amsterdam Stock Exchange 阿姆斯特丹证券交易所
"S@%d(l g analysis 分析
lGZ^ 8 ancillary risk 附属风险
g"sW_y_O annual account 周年帐目；周年帐目报表；年度决算；年结
hpJi,4r.d annual accounting date 年结日期
LHz-/0 [ annual allowance 每年免税额；年积金；年度津贴；年津
sP5\R# annual balance 年度余额
[SJ*ks,] annual disposable income 每年可动用收入
>*%mJX/F annual estimates 周年预算
H-o>| C annual fee 年费
n-n{+ Dl! annual general meeting 周年大会
; u0 MY annual growth rate 年增率；每年增长率
A/EW57v" annual long-term supplement 长期个案每年补助金
a:tCdnK/ annual pensionable emolument 可供计算退休金的年薪
{ ?' DZR s annual report 年报
cmv&!Egd Annual Report on the Consumer Price Index 《消费物价指数年报》
r0)X]l7 annual return 周年报表；周年申报表；每年报税表格
g2 v 0! Annual Return Rules 《周年报表规则》
i`R}IP?71 annual review of consumer prices 每年消费物价回顾
q8{) 27f, annual roll-forward basis 逐年延展方式
'Bp7LtG92 annual salary 年薪
L}1|R*b annual statement 年度报表；年度决算表
"-+5`!Y Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
x 2\ ,n annuitant 年金受益人
tTB,eR$ annuity 年金
B#_< ? annuity contract 年金合约
I=)u:l c annuity on human life 人寿年金
lV-b antecedent debt 先前的债项
J ?~El& ante-dated cheque 倒填日期支票
) )q4Rh anticipated expenditure 预期开支
C$~2FTx anticipated net profit 预期纯利
25RFi24>D anticipated revenue 预期收入
/[iqga= anti-inflation measure 反通货膨胀措施
A& OU;j] anti-inflationary stance 反通货膨胀立场
gUs.D_* apparent deficit 表面赤字
)B 86 apparent financial solvency 表面偿债能力
+pcpb)VL apparent partner 表面合伙人
?H \K]; application for personal assessment 个人入息课税申请书
P5Y:c@u2 application of fund 资金应用
N|OI~boV% application to release as liquidator and to destruct the books of accounts and documents
g?.ls{H 申请免除清盘人职务及毁灭帐簿与文件
v"VpE`z1# appointed actuary 委任精算师
K]{Y >w appointed auditor 委任核数师；委任审计师
Lj"@JF;c appointed trustee 委任的受托人
*UVo>; appointer 委任人
)_eEM1 apportioned pro rata 按比例分摊
Tji G!W8 apportionment 分配；分摊
Nr?Z[6O| Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
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apportionment formula 分摊方程式
5\MCk "R! apportionment of estate duty 遗产税的分摊
WdEVT,jjh appraisal 估价；评估
x{ _:B
DY appreciable growth 可观增长
/a}F ;^ appreciable impact 显着影响
+ML4.$lc^ appreciable increase 可观增长
+{(f@,&~{ appreciation 增值；升值
_?"P<3/iF appreciation against other currencies 相对其他货币升值
z']TRjDbT appreciation of the exchange value of Hong Kong dollar 港元汇值上升
"]1 !<M6\i appreciation tax 增值税
AI{Tw>hZ appropriation 拨款；拨用；拨付
CatbEXO appropriation account 拨款帐目
J:<mq5[ Appropriation Bill 拨款法案
y:t@X~ appropriation-in-aid system 补助拨款办法
Y.XNA]| approved assets 核准资产
3 7 OU approved basket stock 认可一篮子证券
^U"$uJz!c approved budget 核准预算
#NU@7Q[4 approved charitable donation 认可慈善捐款
P%VEJ5,]b approved charitable institution 认可慈善机构
6 V{Sf9V| approved currency 核准货币；认可货币
1:!_AU? approved estimates 核准预算
@d&(*9 Y approved estimates of expenditure 核准开支预算
s!WGs_1@ approved overseas insurer 核准海外保险人
_ebo approved overseas trust company 核准海外信托公司
GRM:o)4;# approved pooled investment fund 核准汇集投资基金
e"7<&%
Oq approved provident fund scheme 认可公积金计划
T_\Nvzb} approved provision 核准拨款
K/xn4N_UX approved redeemable share 核准可赎回股份
99<]~,t=5 approved regional stock 认可地区性证券
Gw!VPFV>W approved retirement scheme 认可退休金计划
[{iPosQWj approved subordinated loan 核准附属贷款
w ]8+
OP arbitrage 套戥；套汇；套利
oT7 6)O arbitrageur 套戥者；套汇者
uX82q.u_y arbitrary amount 临时款项
HQtR;[1 arrangement 措施；安排；协定
52X[ { arrears 欠款
BK$cN>J arrears of pay 欠付薪酬
&B1j,$NRc arrears of revenue 逾期未收税款；逾期未收的帐项
b# ~K> articles of association 组织章程；组织细则；组织章程细则
PHQ 7 Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
|2<y ascertainment of profit 确定利润
3jSt&+ "Asia Clear" “亚洲结算系统”
I+08tXO Asia Commercial Bank Ltd. 亚洲商业银行有限公司
pco:]3BF6 Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
5;WESk Asian Development Fund [ADF] 亚洲发展基金
s fD@lW3 Asian dollar bond 亚洲美元债券
S vTd#>ke Asian dollar market 亚洲美元市场
~ Up5 +7k@ Asian dollar rate 亚洲美元利率
.r ,wc*SF Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
Pz\4#E] Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
(G1KMy asked price 沽盘；喊价；索价；卖方报价
8jBrD1 assessable income 应评税入息
olm0O (9 assessable loss 应评税亏损
f.yvKi.Cm assessable profit 应评税利润
k^VL{z:EWB assessable value 应评税值
Q$Q>pV;uH assessed profit 估定利润
`$PdI4~J assessed value 经评估价值
azhilUD8 assessment 评税；评定；估价；评税单
v1 1Uw?CM assessment number 评税编号；估价编号
!uZ)0R assessment of additional tax 补加税评税
>X@4wP 7l assessment of performance 业绩评估；实绩评价
" SMRvi57T Assessor 评税主任
hFMJDGCw>Q asset price bubbles 资产价格泡沫
ke2zxX2 f asset-backed securities 具资产保证的证券
U/}("i![Dy assets accretion 资产增值
V ,+&.A23 assets and liabilities 资产与负债
>H r&F
nh+ assets betterment statement 资产递增表；资产改进表
~ 3!yd0 [k assets lending 实物放款；有抵押贷款
hs;YMUA" assets of the company passing on the death 死者去世时转移的公司资产
:)9CG!2y<M assets pledged as security for liabilities 用作负债抵押的资产
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sK9[o assets portfolio 资产投资组合
'c7'iDM assets price 资产价格
<z.Y# {p?k assets quality 资产质素
As{Q9o5j/ assets realization 资产变现
e
w%r c.; assets refinancing arrangement 资产再集资安排
!n`9V^` assets securitization 资产证券化
4h*c{do assets situated outside Hong Kong 在香港以外地方的资产
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V assets stripping 削减资产；拆卖资产
|*fi! nvk@ assets value 资产值
dI(1L~ assignee 承让人
2v$\ mL assignment 转让；转让书；转让契
=67ab_V assignment of interest 权益转让
&0*7]Wo* assignment of letters patent and trade mark 专利证书及商标转让
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/g assignment of property 物业转让；物业转让书
m~I@ q
[ assignment right 转让权
q!10 G assignor 转让人
/wi*OZ7R associate 有联系的人；有关连人士；相联者；合伙人；联系人
C1`fJh y Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
&gLXS1O associate member 附属会员
9kzJ 5} associated body corporate 相联法人团体
V3S" L J associated company 相联公司；联属公司
uQhI) associated corporation 相联法团
`uwSxt Association of Chartered Certified Accountants [ACCA] [United Kingdom]
=L\&} kz B 公认会计师公会〔英国〕
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?_o{ Association of Futures Exchange Brokers 香港期货经纪协会
+B '< 0 Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
X :#}E7]j association of underwriters 承保人组织
{^@vCBE+ assumption of control 接管
(.J 6>"K< assurance 担保；保险；转易；转易书
%zKTrsMZ assurance of interest 权益的转易
+xL' LC x at 19XX price 按一九ＸＸ年价格计算
u<U8LR=)V5 at a discount 按赔价计算；按贴水价格计算；打折扣
!#Pr'm/,mu at a premium 按溢价计算；按升水价格计算
{EjzJr> at call 通知付款；按通知
SgWLs%B at constant market price 按固定市价计算
+; Pkpuu at constant price 按固定价格计算
xeB-fy)5+ at cost 按成本计算
[]- <-TqJ at current market price 按当时市价计算；按现时市价计算
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53Z[yL at current price 按当时价格计算；按现时价格计算
l( WF at factor cost 按要素成本计算；按生产要素成本计算
6fm oI K{ at money-of-the-day price 按付款当日价格计算
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at or better 按指定或较佳价位〔买卖指令〕
F05]6 NVv at par 按面值计算；平价
6Z@?W at sight 见票即付
l3Qt_I)L at the close 按收市盘
V. e30u5 at the opening 按开市盘
5yL\@7u` attestation 见证；见证条款
g [u*`]-;v at-the-money option 平价期权
:bq$ { attorney 受权人；受托代表人
*L&|4|BF2 attornment 新拥有人承认书
r,<p#4(>_ attributable profit 可归属利润
W5uC5C*,l attributable share value 可归属股份价值
bXz*g`=; Auckland Stock Exchange 奥克兰证券交易所
_<6E>"*m auction 拍卖
`l'Ine 11 auctioneer 拍卖商
*x/H audit 审计；核数
b:PzqMh{G Audit Commission 审计署
B un^EJ) Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
e>UU/Ks 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〕
~}_S]^br audit review 帐目审查
,`ba?O?*G Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
?>1wZ audited account 审计帐目；经审计的帐目
i'B$Xr audited annual account 经审计的周年帐目
Ou_2U T audited balance sheet 经审计的资产负债表
Obx!>mI^6 auditor 核数师；核数主任；审计师
@rv)J[7Y& auditor's certificate 核数师证明书；审计师证明书
q% /\ auditor's report 核数师报告；审计师报告
8]i7 wq#= Aussie bond 澳元债券
v*kX?J#]5 austerity budget 紧缩预算
nKmf# Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
L=@8Z i!2< Australia All Ordinaries Index 澳洲所有普通股票指数
)+Yu7=S Australian Dollar [AUD] 澳元
|&MO us #v Australian Options Market 澳大利亚期权市场
z.!u<hy( Australian Securities Commission 澳洲证券事务监察委员会
98maQQWD Australian Society of Certified Practising Accountants 澳洲执业会计师公会
lot;d 3} Australian Stock Exchange 澳大利亚证券交易所
YIs_.CTi Austrian Schilling [ATS] 奥地利先令
b
w! authentication 认证；鉴证
J ^=Xy(3e authority to purchase 委托购买证；委购书
;v!Ef"E|cV authorization 认可；核准；授权；授权书
gDjAnz# authorization by direction 指示授权
$Ji;zR4, authorization by instruction 指令授权
,*sKr )9) authorization by warrant 令状授权
u}?|d8$h\ authorization of unit trust 单位信托的认可
IC6'>2'=T authorized agent 指定代理人
; *{Ls# authorized capital 法定资本
SAU ` u]E authorized clerk 出市员
w0O(> authorized dealer 认可交易商
_&M^}||UH authorized financial institution 认可财务机构
yBCLS55 0 authorized fund 认可基金
BQ=JZ4& authorized fund house 获授权的基金公司；认可基金公司
t:P]G>)x| authorized institution 认可机构
f.c2AY~5[ authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
mYqLq ezAA authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
A>f rf[fAW authorized insurer 获授权保险人；获认可承保人
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bd authorized investment 特准投资项目
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$1 authorized person 获授权人
`Bb32L authorized representative 获授权代表
~ %Ij5PD authorized share capital 法定股本
y:Ag mr,S automated quotation system 自动报价系统
<r)5jf Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
/vPr^Wv 自动交易系统〔香港期货交易所有限公司〕
[[O4_)?el automatic adjustment mechanism 自动调整机制
;3iWV"&_A automatic adjustment system 自动调整系统
Q$5%9 Automatic Clearing House 自动票据交换所
4WPco"xH! automatic exchange rates accumulation system 自动化汇率累集系统
j>5X^J d Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
dpT?*qLM automatic teller machine [ATM] 自动柜员机
L lD=c autopay 自动转帐
w3;T ] R* available assets 可用资产
|+Xh ^ E available fiscal reserve 现存财政储备
!/]z-z2> available profit 可用利润
y"iK)SH Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
94?/R hs5 average 平均；平均数；海损
h(i_'P? average basic salary 平均基本薪金
8g?2( MT; average consumer expenditure 平均消费开支；一般消费开支
Y }h&dAr average cost 平均成本
39x
4( average cost of land production 增辟土地平均成本
%6x3 G average daily turnover 平均每日成交额
Knp}88DR^j average daily wage rate 平均每日工资率
59( kk; average expenditure pattern 平均开支模式
w6ck wn, average growth rate 平均增长率
4 g8 t average net fixed assets 固定资产平均净值
8\+XtS average of relatives 相对价格平均数
<.ZD.u average price 平均价格
Z^ .qX\<M average propensity to consume 平均消费倾向；一般消费倾向
(rQ)0g@ average propensity to save 平均储蓄倾向；一般储蓄倾向
` j'gt& average rate 平均率
id)J;!^;J average revenue 平均收入；平均收益
keJ-ohv) average stock 平均库存；平均存货
eI@G B average yearly rent 平均年租
P!! :p2fo avoidance of double taxation 避免双重课税
JHuA}f{2& avoidance of tax 避税
