A:
a7s+l= A share Ａ股；甲类股份
:0x,%V74_! abatement of tax 减税；减扣免税额
A94ZG: ABN AMRO Bank N.V. 荷兰银行
nfET;:{ above-the-line expenditure 线上项目支出；经常预算支出
KWbnSL8 above-the-line receipt 线上项目收入；经常预算收入
?pn<lW8d ABSA Asia Limited 南非联合亚洲有限公司
D*BZp0x absolute change 绝对数值变更
.|iMKRq absolute expenditure 实际开支
iZ
% KHqG absolute guideline figure 绝对准则数字
"{1`~pDj? absolute interest 绝对权益
8TGO6oY+= absolute order of discharge 绝对破产解除令
V TQ V]>| absolute profit margin 绝对利润幅度
A5cx !h absolute value 实值；绝对值
5[}3j1 absolutely vested interest 绝对既得权益
EjW3_ % absorbed cost 已吸收成本；已分摊成本
~sT/t1R p absorption 吸收；分摊；合并
)zz^RB\ p absorption rate 吸收率；摊配率；分摊率
H6%QM}t ACB Finance Limited 亚洲商业财务有限公司
b9Jah acceptable form of reciprocity 合理的互惠条件
8}z]B^?Fy acceptable rate 适当利率；适当汇率
yH5^EY7rQ acceptance agreement 承兑协议
5S`_q& acceptance for honour 参加承兑
XG F jqZr` acceptor 承兑人；接受人；受票人
oU`8\ n]( acceptor for honour 参加承兑人
<" F\&M`G accident insurance 意外保险
@zo}#.g Accident Insurance Association of Hong Kong 香港意外保险公会
wZB:7E% accident insurance scheme 意外保险计划
2(M^8Bl accident year basis 意外年度基准
)Be?axI accommodation 通融；贷款
d5h]yIz^ accommodation bill 通融票据；空头票据
3<.]+ukm accommodation party 汇票代发人
(?R;u> account balance 帐户余额；帐户结余
)@+lfIE(l account book 帐簿
VWDXEa9 account collected in advance 预收款项
U$jw8I'. account current book 往来帐簿
jej|B# ?` account of after-acquired property 事后取得的财产报告
`2N&{( account of defaulter 拖欠帐目
@a-u_|3q account payable 应付帐款
C_xO k'091 account payee only [A/C payee only] 只可转帐；存入收款人帐户
!lQGoXQ'4 account receivable 应收帐款
D +edTAQ8 account receivable report 应收帐款报表
YuufgPE*H account statement 结单；帐单；会计财务报表
i4;`dCT |A account title 帐户名称；会计科目
rP$vZ^/c accountant's report 会计师报告
RO.GD$ 3n Accountant's Report Rules 会计师报告规则
z\64Qpfm accounting and auditing procedure 会计与审计程序；会计与核数程序
Axp#8 Accounting Arrangements 《会计安排》
b {Srd3 accounting basis 会计基础
:'1UX <&B accounting by Official Receiver 破产管理署署长呈交的帐目
#=@H-ZuD7 Accounting Circular 《会计通告》
+ /
s2;G accounting class 会计类别
qYpuo
D accounting date 记帐日期；会计结算日期
M]9oSi accounting for money 款项核算
I#lvaoeN Accounting Officer 会计主任
b^
wWg accounting period 会计报告期；会计期
R-odc,P= accounting policy 会计政策；会计方针
L(Ww6oj accounting practice 会计惯例
O`Ht|@[6 accounting principle 会计准则
CUJP"u>8M accounting record 会计记录
:eIPPh|\ accounting report 会计报告
&XG k Accounting Services Branch [Treasury] 会计事务部〔库务署〕
kkWqP20q Accounting Society of China 中国会计学会
w&&uk[Gh/a accounting statement 会计报表
*;^! FBT accounting system 会计制度；会计系统
.gY}}Q accounting transaction 会计事项；帐务交易
6x18g(KbP accounting treatment 会计处理
X^2 04K%: accounting year 会计年度
yLv jfP1 accretion 增值；添加
"mT95x\NA\ accrual 应计项目；应累算数目
"s[Y $!# accrual basis 应计制；权责发生制
;/tZ sE{ accrual basis accounting 应计制会计；权责发生制会计
Q depzo>E accrue 应累算；应计
m
,B,dqT accrued benefit 应累算利益
iV+'p- >/ accrued charges 应计费用
RSL%< accrued cumulative preference share dividend 应累算的累积优先股股息
Jt-s6-2 accrued expenses 应累算费用
-^A=U7 accrued interest payable 应付利息；应计未付利息
_`RzPIS^ accrued interest receivable 应收利息；应计未收利息
%Xm3m0nsv{ accrued right 累算权益
)HZUCi/F] accruing profit 应累算的利润
\=n0@ 1Q=> accumulated fiscal reserve 累积财政储备
O<}^`4d accumulated profit 累积利润；滚存溢利
/WIO@c accumulated reserve 累积储备
Z)iRc$; accumulation of surplus income 累积收益盈余
r]! <iw acquired assets 既得资产
7\ .Ax acquisition 收购；购置；取得
PT2b^PP acquisition cost 购置成本
"= H.$
+ acquisition expenses 购置费用
E>_?9~8Mf acquisition of 100% interest 收购全部股权
}qf9ra acquisition of control 取得控制权
t<`h(RczHI acquisition of fixed assets 购置固定资产
In1VW|4h acquisition of shell “买壳”
FN$ hEc! acquisition price 收购价
'v gO` act of God 天灾
9`[#4'1Mik acting partner 执事合伙人
,p(4OZz5, active market 买卖活跃的市场；交投畅旺的市场；旺市
sU7>q }! active partner 积极参与的合伙人
>;E[XG^ active trading 交投活跃
qg7]
YT& actual circulation 实际流通
79.J`}# actual cost 实际成本
5f54E|vD actual expenditure 实际开支；实际支出
8mjP2 actual income 实际入息；实际收入；实际收益
iU)-YFO actual market 现货市场
D+ki2UVt& actual price 现货价；实际价格
NW-l_]k actual profit 实际利润
>v4k _JX actual quotation 实盘；实际价位；实际报价
GPqF> actual year basis 按实际年度计算
V<} ^n actuals 实货
9 &'I?D& 8 actuarial investigation 精算调查
, N : 'Z actuarial principle 精算原则
,gU%%>-_~w actuarial report 精算师报告
|
?6wlf Actuarial Society of Hong Kong 香港精算学会
tE)%*z@<Lt actuarial valuation 精算师估值
xx}R6VKU. actuary 精算师
" mKMym2 ad referendum agreement 暂定协议；有待覆核的协定
x,9fOA ad valorem duty 从价税；按值征税
eYL7G-3 ad valorem duty system 从价税制
X^3 0a*sj ad valorem fee 从价费
j/zD`yd j ad valorem tariff 从价关税
`_2#t1`u additional allowance 额外免税额
+MQvq\%tG additional amount for unexpired risk 未过期风险的额外款额
7f4R5c additional assessable profit 补加应评税利润
S}"?#=Q.%O additional assessment 补加评税
;O YwZ additional commitment 额外承担
/)8 0@ additional commitment vote 额外承担拨款
]
= Js 5 additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
`I$qMw,@ additional dependent parent allowance 供养父母额外免税额
{$i JYS\ additional provision 额外拨款
(xU+Y1*g"% additional stamp duty 附加印花税
{Y5h*BD> additional tax 补加税罚款；补加税款
my#qmI Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
?Y"bt^4j adjudged bankrupt 被裁定破产
'e6 W$?z adjudicated bankrupt 裁定破产人
^qpa[6D6x adjudication fee 裁定费；评定印花税额手续费；评估契据费
vOYcS$,^X% adjudication of bankruptcy 裁定破产；宣告破产
.js4 )$W^ adjudication of insolvency 裁定无力偿还债务
-;$+`<% adjusted actual 经调整的实数；调整后的实数
UQ|zSalv, adjusted current assets 经调整的流动资产；调整后的流动资产
F" a^ `E& adjusted figure 经调整的数字；调整后的数额
PVO9KWv** adjusted liabilities 经调整的负债；调整后的负债
*$(=I6b adjusted loss 经调整的亏损；调整后的亏损
p71% -nV adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
?o0#h adjusted profit 经调整的利润；调整后的利润
dRZor gar adjusted surplus 经调整的盈余额；调整后的盈余额
< %Qw
dEO adjusted value 经调整的价值；调整后的价值
> qA5 adjustment 调整；修订；理算〔保险〕
i_GE9A=h adjustment centre 调剂中心
A>L(#lz#ek adjustment lag 调整过程的时间差距；调整时差
Fqzk/m adjustment mechanism 调整机制
JxQwxey{ adjustment of loss 亏损调整
*jWU8.W adjustment process 调整过程；调整程序
PF .sM( adjustment range 调整幅度
~H0~5v F administered exchange rate 受管制汇率
TGLkwXOkT Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
|Y<ca administration expenses 行政费用
^F*)Jq administration fee 手续费；行政费
F~d
!Ub$> administration in bankruptcy 破产管理
Zn3iLAPBX administration order 遗产管理令
QnxkD)f *0 administrator 管理人；遗产管理人
gb:Cc,F, % administrator of the estate 遗产管理人
K/[v>(< admission of debt 债项承认书
4~a0
admission of proof 接纳债权证明
Pyi PhOJe advance 放贷款项；垫付款项；预支款项；预付款项
\3q{E",\>@ advance account 暂支帐目；预付款帐户
m@JU).NKCS advance compensation 预付补偿金
!W:QLOe6F advance from shareholder 股东垫款
=nnS X-x advance pending reimbursement 预支以待日后付还
)EO/P+& advanced economy 先进经济体系
9\)NFZ3Mz advancement 预付；预付财产
%9mCgHQ9 advances warrant 垫款令
Kw'Dzz%kN advancing 贷出
"!)8bTW adverse balance 逆差
,|I\{J #C adverse exchange 逆汇
\Y9=d E} advertisement addressed to shareholders 在报章刊登的致股东通告
^J>2 8Q\S advice for collection 托收通知书
~E^EF{h
advice of drawing 提款通知书；汇票通知书
gx[# @ ( advice of payment 付款通知
M; MD-|U Advisory Committee [Securities and Futures Commission]
_| 8"&*T^ 谘询委员会〔证券及期货事务监察委员会〕
*Oz5I Advisory Committee on Diversification 经济多元化谘询委员会
|
7>1) affidavit 誓章；遗产申报誓章
RA[` Cp" affidavit of no receipt 述明无收款的誓章
!w
f N~.Y affiliate 联号；联营公司；附属公司
UO"8 I2rB affiliated company 附属公司；联号；联营公司
uMsKF %m affirmation [estate duty] 非宗教式宣誓〔遗产税〕
7k6rhf7H affordability 负担能力
CjQ_oNI African Development Bank [AfDB] 非洲开发银行
+ :& (Ag after-acquired property 事后取得的财产
3 :Co K# after-hours dealing 市后交易
D .C m& after-tax profit 税后盈利；税后利润；税后溢利
P[P!WLr"" agency agreement 代理协议
j<deTK;. agency expenses 代理机构的开支
b&~uK"O'7d agency fee 代理费
#Mbt%m Agency Law 《代理法》
!^axO agent 代理人；承销人
#bu`W!p} agent of company 公司代理人
mKpUEJ<a agent's fee 代理人费；经纪费
k5-mK{RZ aggregate 总计；总数；总体数字
-I=}SZ aggregate amount 总款额；总额
">fgoDQ aggregate assets and liabilities 总体资产与负债
Q Hs=Zh;" aggregate at constant price 按固定价格计算的总体数字
ciC4V^f aggregate demand 总需求
>^J!Z~;L) aggregate gross position 总持仓量
lYw A5|+ aggregate limit 总限额
<Mc:Cg8> aggregate of salaries tax 合计薪俸税
*7*g!
km aggregate performance 总体表现；总体业绩
\f66ipZK* aggregate supply 总体供应
ip5s'S~ aggregate surplus 总盈余
6\o. wq aggregate total 整体总额
t u!u9jVv aggregate value 总值；合计价值
56<LMY|d aggregated basis 合计基准
zm8m J2s aggregated net chargeable income 合计应课税入息实额
tDN-I5 q aggregation 合并计算；合计；总和
D'nV
& m aggregation of incomes of husband and wife 夫妇入息合并计算
&I(|aZx?J aggregation of property 财产的总和
)%j)*Ymz; agio 差价；贴水
==FzkRA) 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》
X_!mZ\H7 Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
/@#)j(
eY/ 《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》
]}v`#-Px( Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
rW\~s TH 《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》
#-l k=> Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
[/#n+sz.A 《香港政府和大韩民国政府关于相互促进和保护投资协定》
%7|qnh6 agreement for a settlement 授产协议
3b &W=1J agreement for assignment 转让协议
}= <!j5: agreement for sale 售卖协议；买卖协议
RTl7vzG agreement for sale and purchase 买卖协议
N ZlJ_[\$C agreement for the payment of interest 支付利息协议
&H4UVI agreement for the repayment of money 还款协议
u|:VQzPd- agreement of reinsurance 再保险协议
#kb(2Td Agricultural Bank of China 中国农业银行
!-MG"\# Wq air passenger departure tax 飞机乘客离境税
9q8
rf\& Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
|x5 w;= airport tax 机场税
W'
2)$e alcohol duty 酒精税
S'@"a%EV alienation 让与；让渡；转让
kT$4 X0} alimony 生活费；赡养费
Cn`%
*w All Ordinaries Index [AOI] 所有普通股指数
4x C0Aw all risks 全险；综合险
*E.
2R{ All Sales Record for Stock Market 《股票市场成交报告》
e@,L~ \ Allied Capital Resources Limited 新联财务有限公司
Fk9(FOFg all-items index [Consumer Price Index] 总指数〔消费物价指数〕
/Cg/Rwl allocation letter 拨款信件
F 1zc4l6 allocation of fund 分配款项；预留款项
9MYt4 allocation of profit 利润分配；溢利分配
3p4bOT5 allocation warrant 拨款令
b5)>h allotment 分配；配股
i{e<kKh allotment notice 股份配售通知；配股通知
(Iq\+@xE= allotment of shares 股份分配
AT 9SD vJ allowable 可获宽免；免税的
9Akwr} allowable business loss 可扣除的营业亏损
J2cNwhZ allowable expenses 可扣税的支出
$\K(EBi#G allowance 免税额；津贴；备抵；准备金
x4( fW\ allowance for debts 债项的免税额
& {/ u>, allowance for depreciation by wear and tear 耗损折旧免税额
fzio8m KVX allowance for funeral expenses 殡殓费的免税额
Fh/C{cX9g allowance for inflation 为通货膨胀而预留的款项；通胀准备金
=H?N b:s allowance for repairs and outgoings 修葺及支出方面的免税额
G? _,( allowance to debtor 给债务人的津贴
5g5pzww alteration of capital 资本更改
,pG63&?j alternate trustee 候补受托人
'#Fh
J%x amalgamation 合并
`fV$'u ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
#62ww-E~ ambit of charges 征税范围；收费范围
T
a[74;VO amended valuation 经修订的估值
@"EX%v . American Commodities Exchange 美国商品交易所
; yXnPAtJ American Express Bank Limited 美国运通银行
= N0cz% American Stock Exchange 美国证券交易所
=~S
amortization 摊销
o{Ep/O ` amount due from banks 存放银行同业的款项
u J y@ amount due from banks abroad 存放海外银行同业的款项
$Yxy(7d7w amount due from holding companies 控股公司欠款
d!X?R} amount due from local banks 存放本港银行同业的款项
]s S oIT amount due to banks 银行同业的存款
2M1mdkP3 amount due to banks abroad 海外银行同业的存款
ky%%H; amount due to holding companies 控股公司存款
.R"L$V$RU. amount due to local banks 本港银行同业的存款
X5y h S amount due to outport banks 外埠银行同业的存款
N|)V/no 6 amount for note issue 发行纸币的款额
puyL(ohem amount of bond 担保契据的款额
j w462h amount of consideration 代价款额
>k#aB.6 amount of contribution 供款数额
{2Ibd i amount of indebtedness 负债款额
;5l|-&{@* amount of principal of the loan 贷款本金额
[eN{Ft0x amount of rates chargeable 应征差饷数额
,5? M RqCM amount of share capital 股本额
W!^=)Qs
amount of sums assured 承保款额
w#$k$T) amount of variation 变动幅度
!58JK f amount of vote 拨款数额
~S6N'$^ amount payable 应付款额
CYu8J@(\~g amount receivable 应收款额
%G
SSy_c Amsterdam Stock Exchange 阿姆斯特丹证券交易所
Ol @ZH_ analysis 分析
U
Oo(7 ancillary risk 附属风险
gA|j\T{ c annual account 周年帐目；周年帐目报表；年度决算；年结
u^uG_^^,/ annual accounting date 年结日期
7(;VUR%%. annual allowance 每年免税额；年积金；年度津贴；年津
q'r3a+ annual balance 年度余额
K \ ]r annual disposable income 每年可动用收入
K7Vr$,p annual estimates 周年预算
D-!%L<< annual fee 年费
zK92:+^C annual general meeting 周年大会
{cI<4>< annual growth rate 年增率；每年增长率
Ye6O!,R annual long-term supplement 长期个案每年补助金
*~L]n4- annual pensionable emolument 可供计算退休金的年薪
t*#&y:RG annual report 年报
I$LO0avvH2 Annual Report on the Consumer Price Index 《消费物价指数年报》
jY.%~Y1y annual return 周年报表；周年申报表；每年报税表格
e- CW4x Annual Return Rules 《周年报表规则》
zE/(F;> FV annual review of consumer prices 每年消费物价回顾
J"MJVMo$T annual roll-forward basis 逐年延展方式
yB1>83!q annual salary 年薪
u2Obb`p S annual statement 年度报表；年度决算表
?rDwYG(u]@ Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
a40BisrD~6 annuitant 年金受益人
>KFJ1}b|3 annuity 年金
"LWuN> annuity contract 年金合约
dp70sA!JF annuity on human life 人寿年金
}+J@;: antecedent debt 先前的债项
k#&SWp= ante-dated cheque 倒填日期支票
.#J3 UZ anticipated expenditure 预期开支
co80M;4 anticipated net profit 预期纯利
: \OvVS/ anticipated revenue 预期收入
~dLZ[6Z anti-inflation measure 反通货膨胀措施
nSiNSLv anti-inflationary stance 反通货膨胀立场
H%N+V r3O, apparent deficit 表面赤字
||HIp9(3 apparent financial solvency 表面偿债能力
(I.`bR apparent partner 表面合伙人
6zWvd application for personal assessment 个人入息课税申请书
-EaZ<d[|0 application of fund 资金应用
Hv\*F51p= application to release as liquidator and to destruct the books of accounts and documents
Y c k bc6F 申请免除清盘人职务及毁灭帐簿与文件
<k6xScy$} appointed actuary 委任精算师
]IV; >94[ appointed auditor 委任核数师；委任审计师
O :^[4$~ appointed trustee 委任的受托人
O2dgdtm appointer 委任人
:bDA<B6bb apportioned pro rata 按比例分摊
S/;Y4o apportionment 分配；分摊
4 vS!99v) Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
>6 #\1/RP apportionment formula 分摊方程式
]Dg0@Y apportionment of estate duty 遗产税的分摊
bn35f<+ appraisal 估价；评估
M(uB
;Te appreciable growth 可观增长
9 a%@j
] appreciable impact 显着影响
nW_ appreciable increase 可观增长
~24 31<YV appreciation 增值；升值
PEIr-qs%D appreciation against other currencies 相对其他货币升值
dDbC0} x/ appreciation of the exchange value of Hong Kong dollar 港元汇值上升
!e `=UZe1 appreciation tax 增值税
<GRf%zJ appropriation 拨款；拨用；拨付
9A(K_ d-!H appropriation account 拨款帐目
+GU16+w~E Appropriation Bill 拨款法案
\k_3IP?o= appropriation-in-aid system 补助拨款办法
!ei20@ approved assets 核准资产
fZ fiiE~7J approved basket stock 认可一篮子证券
5qEdN approved budget 核准预算
F `.7_D approved charitable donation 认可慈善捐款
4/WCs$ approved charitable institution 认可慈善机构
QB,ad approved currency 核准货币；认可货币
2v1&%x:y# approved estimates 核准预算
-Wk"o?} q approved estimates of expenditure 核准开支预算
V2%wb\_z approved overseas insurer 核准海外保险人
MlE~ gCD approved overseas trust company 核准海外信托公司
h';v'"DoW` approved pooled investment fund 核准汇集投资基金
e&4u^ '+K approved provident fund scheme 认可公积金计划
CD[=z)<z{ approved provision 核准拨款
G\ZRNb approved redeemable share 核准可赎回股份
:q<%wLs approved regional stock 认可地区性证券
m4>o E|\ approved retirement scheme 认可退休金计划
h_yR$H&tX approved subordinated loan 核准附属贷款
S(h*\we arbitrage 套戥；套汇；套利
e E%yo3 arbitrageur 套戥者；套汇者
_|:bac8pL arbitrary amount 临时款项
U&$]?3? arrangement 措施；安排；协定
pw yl,A arrears 欠款
wR4u}gb#q arrears of pay 欠付薪酬
j]O[I^5 arrears of revenue 逾期未收税款；逾期未收的帐项
ix @rq# articles of association 组织章程；组织细则；组织章程细则
guXp HF= Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
R7c)C8/~ ascertainment of profit 确定利润
c[lob{, "Asia Clear" “亚洲结算系统”
Ki6.'#%7 Asia Commercial Bank Ltd. 亚洲商业银行有限公司
NV4W2thYo Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
> %dAqYi $ Asian Development Fund [ADF] 亚洲发展基金
i bs "Iv34 Asian dollar bond 亚洲美元债券
no6]{qn=6 Asian dollar market 亚洲美元市场
jdf)bO(9# Asian dollar rate 亚洲美元利率
"mDrJTWa Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
t~K!["g Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
4(GgaQFO? asked price 沽盘；喊价；索价；卖方报价
WCT W#<izm assessable income 应评税入息
`Kw8rG\]: assessable loss 应评税亏损
R mV/ wY assessable profit 应评税利润
nY-9
1q?Y assessable value 应评税值
4 S9,
tc& assessed profit 估定利润
,nRwwFd. assessed value 经评估价值
l]y%cJ~$'D assessment 评税；评定；估价；评税单
aB6LAb2z;T assessment number 评税编号；估价编号
91d`LsP assessment of additional tax 补加税评税
V9+"CB^ assessment of performance 业绩评估；实绩评价
Sc 3M#qm_ Assessor 评税主任
E(+wl asset price bubbles 资产价格泡沫
-0WCwv asset-backed securities 具资产保证的证券
p sy(]Pf assets accretion 资产增值
Nw& }qSN assets and liabilities 资产与负债
W(lKR_pF assets betterment statement 资产递增表；资产改进表
oe|<xWu assets lending 实物放款；有抵押贷款
qg sE7 ] assets of the company passing on the death 死者去世时转移的公司资产
"d>g)rvOc assets pledged as security for liabilities 用作负债抵押的资产
]m#MwN$ assets portfolio 资产投资组合
A""*vqA assets price 资产价格
<L
( = assets quality 资产质素
U]EuDNkO{ assets realization 资产变现
zRE8299%z assets refinancing arrangement 资产再集资安排
UA4d|^ ev assets securitization 资产证券化
4?M3#],'h assets situated outside Hong Kong 在香港以外地方的资产
Xb:BIp!e assets stripping 削减资产；拆卖资产
fA0=Y,pzv assets value 资产值
JgKZ;GM:W assignee 承让人
NV(4wlh)y assignment 转让；转让书；转让契
eEGcio}_I9 assignment of interest 权益转让
,W8Iab i^ assignment of letters patent and trade mark 专利证书及商标转让
MGKeD+=5 assignment of property 物业转让；物业转让书
2$W,R/CLh assignment right 转让权
[P c[{( assignor 转让人
$S GA60q associate 有联系的人；有关连人士；相联者；合伙人；联系人
o/ 9LK Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
53*, f associate member 附属会员
7RC096 ?} associated body corporate 相联法人团体
L0 |hc associated company 相联公司；联属公司
c1A G3Nb associated corporation 相联法团
z<vO# Association of Chartered Certified Accountants [ACCA] [United Kingdom]
=/QU$[7X( 公认会计师公会〔英国〕
-hFyqIJW Association of Futures Exchange Brokers 香港期货经纪协会
(s@tU>4U Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
! }?jC p p association of underwriters 承保人组织
RHl=$Hm .% assumption of control 接管
v; }`?@G assurance 担保；保险；转易；转易书
[x p,& assurance of interest 权益的转易
"~2#!b K7 at 19XX price 按一九ＸＸ年价格计算
5~%,u2 at a discount 按赔价计算；按贴水价格计算；打折扣
A1t~&? at a premium 按溢价计算；按升水价格计算
p vQK6r at call 通知付款；按通知
>g"M.gW at constant market price 按固定市价计算
[gns8F#H\ at constant price 按固定价格计算
Y0fO.k#C^ at cost 按成本计算
!a&SB*%^I3 at current market price 按当时市价计算；按现时市价计算
#!u51P1 at current price 按当时价格计算；按现时价格计算
$EGRaps{j> at factor cost 按要素成本计算；按生产要素成本计算
V]kGcS} at money-of-the-day price 按付款当日价格计算
VMye5 P at or better 按指定或较佳价位〔买卖指令〕
._MAHBx+G at par 按面值计算；平价
dGD^op,6g at sight 见票即付
DEQE7.]3 q at the close 按收市盘
CL'X ip')T at the opening 按开市盘
x gT~b9 attestation 见证；见证条款
hn\Q6f+ at-the-money option 平价期权
K _+;"G attorney 受权人；受托代表人
oSA*~ N: attornment 新拥有人承认书
b801O F attributable profit 可归属利润
LUDJPIk attributable share value 可归属股份价值
2
ssj(Qo Auckland Stock Exchange 奥克兰证券交易所
fxoi<!|iGY auction 拍卖
Ag4Ga?&8ec auctioneer 拍卖商
-6~y$c&c audit 审计；核数
1. 95 ^8 Audit Commission 审计署
eBC%2TF Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
ZecvjbnVY 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〕
;y~{+{{Ow audit review 帐目审查
y-\A@jJC5 Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
9ze| s^ audited account 审计帐目；经审计的帐目
%X"m/4c8} audited annual account 经审计的周年帐目
v]{uxlh audited balance sheet 经审计的资产负债表
5%Oyvt]}2 auditor 核数师；核数主任；审计师
) { auditor's certificate 核数师证明书；审计师证明书
}uI7 \\ S auditor's report 核数师报告；审计师报告
#3Ej0"A@-B Aussie bond 澳元债券
!H1tBg]5 austerity budget 紧缩预算
GKyG
#Fl Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
4OOn, 09 Australia All Ordinaries Index 澳洲所有普通股票指数
<{cNgKd9 Australian Dollar [AUD] 澳元
JYg% ~tW' Australian Options Market 澳大利亚期权市场
7*>S ;$ Australian Securities Commission 澳洲证券事务监察委员会
%`?;V;{= Australian Society of Certified Practising Accountants 澳洲执业会计师公会
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2l6 Australian Stock Exchange 澳大利亚证券交易所
9XoQO 9*Q Austrian Schilling [ATS] 奥地利先令
^K.u
~p authentication 认证；鉴证
phgexAq authority to purchase 委托购买证；委购书
6v gB qn[ authorization 认可；核准；授权；授权书
5`E`Kb+@ authorization by direction 指示授权
'{0[&i* authorization by instruction 指令授权
4j@i% authorization by warrant 令状授权
\/*Nf?; authorization of unit trust 单位信托的认可
Wyq~:vU.S authorized agent 指定代理人
3xzkZ8]/ authorized capital 法定资本
k]Alp;hVd authorized clerk 出市员
@1qdd~B} authorized dealer 认可交易商
C x+WLD authorized financial institution 认可财务机构
2sqm7th authorized fund 认可基金
bbNU \r5% authorized fund house 获授权的基金公司；认可基金公司
] dHB} authorized institution 认可机构
^.D}k authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
a;"Uz|rz authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
1^L`)Up authorized insurer 获授权保险人；获认可承保人
JYwyR++uo authorized investment 特准投资项目
>sQ2@"y)s2 authorized person 获授权人
w!WRa8 C authorized representative 获授权代表
}U%^3r- authorized share capital 法定股本
.~q)eV automated quotation system 自动报价系统
;NH~9# t: Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
!6zyJc @01 自动交易系统〔香港期货交易所有限公司〕
o#xgrMB automatic adjustment mechanism 自动调整机制
69C8-fF0[I automatic adjustment system 自动调整系统
U!c]_q Automatic Clearing House 自动票据交换所
W}XYmF*_? automatic exchange rates accumulation system 自动化汇率累集系统
`l>93A Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
-=$% { automatic teller machine [ATM] 自动柜员机
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o!@< autopay 自动转帐
0%s3Mp6H available assets 可用资产
L`UG=7r q available fiscal reserve 现存财政储备
Q P FeBl available profit 可用利润
<t{?7_ 8 Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
s) Cpi average 平均；平均数；海损
k7^R,.c@ average basic salary 平均基本薪金
!TP6=ks average consumer expenditure 平均消费开支；一般消费开支
ohrw\<xsu average cost 平均成本
LY-lTr@A^
average cost of land production 增辟土地平均成本
}iilzE4oH# average daily turnover 平均每日成交额
7L =T]W average daily wage rate 平均每日工资率
@iU%`=ziz average expenditure pattern 平均开支模式
.3VK;au\\ average growth rate 平均增长率
#>8T*B average net fixed assets 固定资产平均净值
{ITv&5 ?> average of relatives 相对价格平均数
5-D`<\ average price 平均价格
-<^jG rb average propensity to consume 平均消费倾向；一般消费倾向
8zdT9y|Ig average propensity to save 平均储蓄倾向；一般储蓄倾向
r^$\t0h(U8 average rate 平均率
Bx(yu'g|a average revenue 平均收入；平均收益
! FNf>z+ average stock 平均库存；平均存货
5x8'K7/4. average yearly rent 平均年租
Tu ]&^[B(' avoidance of double taxation 避免双重课税
Y4mC _4EU avoidance of tax 避税
