A:
0ok-IHE< A share Ａ股；甲类股份
k-{<=>uM abatement of tax 减税；减扣免税额
PJL=$gBgKk ABN AMRO Bank N.V. 荷兰银行
-u8NF_{c above-the-line expenditure 线上项目支出；经常预算支出
vG"=h% above-the-line receipt 线上项目收入；经常预算收入
l|k`YC x ABSA Asia Limited 南非联合亚洲有限公司
^*Yh@4\{JH absolute change 绝对数值变更
x}8yXE" absolute expenditure 实际开支
L|}lccpI absolute guideline figure 绝对准则数字
\hEN4V[ absolute interest 绝对权益
o_^ ?n[4 absolute order of discharge 绝对破产解除令
`I ,,C,{C absolute profit margin 绝对利润幅度
n*{sTT absolute value 实值；绝对值
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\H^H! absolutely vested interest 绝对既得权益
u;/ Vyu absorbed cost 已吸收成本；已分摊成本
{*I``T_+ absorption 吸收；分摊；合并
TmV,&['mg absorption rate 吸收率；摊配率；分摊率
4QIX19{" ACB Finance Limited 亚洲商业财务有限公司
G%W8S
\ acceptable form of reciprocity 合理的互惠条件
/Y7<5!cS acceptable rate 适当利率；适当汇率
PU^l. acceptance agreement 承兑协议
n74V|b6W acceptance for honour 参加承兑
='Y!+ acceptor 承兑人；接受人；受票人
zp%Cr.)$ acceptor for honour 参加承兑人
TO?R({yx* accident insurance 意外保险
7O J'){R$ Accident Insurance Association of Hong Kong 香港意外保险公会
n+A?"`6*# accident insurance scheme 意外保险计划
&RnTzqv accident year basis 意外年度基准
ZWKg9 %y7 accommodation 通融；贷款
]X ?7Z I^ accommodation bill 通融票据；空头票据
GfmI<{da accommodation party 汇票代发人
ei [j1F account balance 帐户余额；帐户结余
/*X2c6 <d account book 帐簿
I
,z3xU account collected in advance 预收款项
`yH<E+ account current book 往来帐簿
tAv@R&W, account of after-acquired property 事后取得的财产报告
e(GP^oK account of defaulter 拖欠帐目
9E"vN account payable 应付帐款
O%5
r[ account payee only [A/C payee only] 只可转帐；存入收款人帐户
&N\jG373 account receivable 应收帐款
qfMo7e@6* account receivable report 应收帐款报表
[8*jw 'W|[ account statement 结单；帐单；会计财务报表
^!<BQP7 account title 帐户名称；会计科目
L"4mL, accountant's report 会计师报告
^5h]Y;tx Accountant's Report Rules 会计师报告规则
;E 3>ay6m8 accounting and auditing procedure 会计与审计程序；会计与核数程序
<?riU\-]y Accounting Arrangements 《会计安排》
lY?QQ01D accounting basis 会计基础
F.=2u"[*& accounting by Official Receiver 破产管理署署长呈交的帐目
zU
g E~ Accounting Circular 《会计通告》
|6K+E6H accounting class 会计类别
ZOeQ+j)|I accounting date 记帐日期；会计结算日期
65 #'\+ accounting for money 款项核算
1]@}|
Accounting Officer 会计主任
noml8o accounting period 会计报告期；会计期
HiR[(5vnf accounting policy 会计政策；会计方针
@ W[f 1 accounting practice 会计惯例
?7.7`1m !v accounting principle 会计准则
eOs)_?} accounting record 会计记录
H?&Mbw
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3 I@}my1 Accounting Services Branch [Treasury] 会计事务部〔库务署〕
{pnS Q Accounting Society of China 中国会计学会
3@M|m<_R$ accounting statement 会计报表
{ +
Zd*)M[ accounting system 会计制度；会计系统
Pa
V@aM~3 accounting transaction 会计事项；帐务交易
`\#B18eU accounting treatment 会计处理
LIvFx | accounting year 会计年度
+RYls|f accretion 增值；添加
0 Tx{3# accrual 应计项目；应累算数目
CzRc%%BA accrual basis 应计制；权责发生制
ho g=ut accrual basis accounting 应计制会计；权责发生制会计
8o'_`{ba accrue 应累算；应计
:+z4~%
jA accrued benefit 应累算利益
"AnC?c9?-^ accrued charges 应计费用
uj R_"r|l accrued cumulative preference share dividend 应累算的累积优先股股息
J Nt^ (z accrued expenses 应累算费用
r0+6evU2 accrued interest payable 应付利息；应计未付利息
6/r)y+H accrued interest receivable 应收利息；应计未收利息
+#lM accrued right 累算权益
^h ~x)@= accruing profit 应累算的利润
`lO[x.[ accumulated fiscal reserve 累积财政储备
kT"Kyd accumulated profit 累积利润；滚存溢利
L SGBq accumulated reserve 累积储备
B&[M7i accumulation of surplus income 累积收益盈余
W;'!gpa acquired assets 既得资产
VcSV u acquisition 收购；购置；取得
\KQ71yqY acquisition cost 购置成本
+zaA,e?\ acquisition expenses 购置费用
/
zB0 J? acquisition of 100% interest 收购全部股权
=/y]d<g acquisition of control 取得控制权
:UF%K>k2 acquisition of fixed assets 购置固定资产
_m
gHJ 0v' acquisition of shell “买壳”
tG9BfGF acquisition price 收购价
r^3a cXl
act of God 天灾
|
r&k48@ acting partner 执事合伙人
`_` QxM active market 买卖活跃的市场；交投畅旺的市场；旺市
k@f g(}6 active partner 积极参与的合伙人
OwH81# active trading 交投活跃
t<z` N-5* actual circulation 实际流通
pgI^4h actual cost 实际成本
Lvq >v0| actual expenditure 实际开支；实际支出
)4gJd?
8R actual income 实际入息；实际收入；实际收益
6@{(;~r actual market 现货市场
LcSX *MC actual price 现货价；实际价格
[y'f|XN actual profit 实际利润
723bkJ w
V actual quotation 实盘；实际价位；实际报价
3=FZ9>b y actual year basis 按实际年度计算
snf ~}:& actuals 实货
toya fHf actuarial investigation 精算调查
Mc09ES actuarial principle 精算原则
5Iy;oZ actuarial report 精算师报告
K]s[5 Actuarial Society of Hong Kong 香港精算学会
C":32 _q actuarial valuation 精算师估值
Gb#Cm] actuary 精算师
>L; eO'D ad referendum agreement 暂定协议；有待覆核的协定
*W0y: 3dB3 ad valorem duty 从价税；按值征税
kI
4MiK ad valorem duty system 从价税制
Bm.:^:& k ad valorem fee 从价费
<a cUKfpY ad valorem tariff 从价关税
xL NtIzx additional allowance 额外免税额
E:JJ3X| additional amount for unexpired risk 未过期风险的额外款额
%C~1^9uq additional assessable profit 补加应评税利润
2 Ga7$q additional assessment 补加评税
=BSzsH7 additional commitment 额外承担
"a
ueL/dgN additional commitment vote 额外承担拨款
F)&@P-9+ additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
aY'C%^h] additional dependent parent allowance 供养父母额外免税额
]iN 'x?Fo additional provision 额外拨款
:PIF07$xl additional stamp duty 附加印花税
rz wF~-m + additional tax 补加税罚款；补加税款
Oiz ,w7LRh Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
Ljxz.2LGr adjudged bankrupt 被裁定破产
tyXuG< adjudicated bankrupt 裁定破产人
4C<j dv_J adjudication fee 裁定费；评定印花税额手续费；评估契据费
JJ}0gZ adjudication of bankruptcy 裁定破产；宣告破产
8/i!' 0r\ adjudication of insolvency 裁定无力偿还债务
M=F xB;v adjusted actual 经调整的实数；调整后的实数
z3&]%Q& adjusted current assets 经调整的流动资产；调整后的流动资产
ewa wL" adjusted figure 经调整的数字；调整后的数额
h{HF8>u[ adjusted liabilities 经调整的负债；调整后的负债
=(NB % } adjusted loss 经调整的亏损；调整后的亏损
4wa`<H&S5 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
ej4W{IN~: adjusted profit 经调整的利润；调整后的利润
{ QHVo# adjusted surplus 经调整的盈余额；调整后的盈余额
l6YtEHNG adjusted value 经调整的价值；调整后的价值
/^X/ 8 adjustment 调整；修订；理算〔保险〕
y#Fv+`YDl adjustment centre 调剂中心
Xu< k3oD7 adjustment lag 调整过程的时间差距；调整时差
f&eK|7J_Yf adjustment mechanism 调整机制
WG6FQAo^8 adjustment of loss 亏损调整
W-x?:X<} adjustment process 调整过程；调整程序
\
e\?I9 adjustment range 调整幅度
{QcLu" ?c administered exchange rate 受管制汇率
gVq;m>\|F Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
QMa;Gy administration expenses 行政费用
!c}O5TI|# administration fee 手续费；行政费
YQ+tDZY8` administration in bankruptcy 破产管理
#E? (vA1 administration order 遗产管理令
Mr;E<Lj ^K administrator 管理人；遗产管理人
,k{#S?:b administrator of the estate 遗产管理人
(i34sqV$m admission of debt 债项承认书
Z*y`R
XE admission of proof 接纳债权证明
! V"<U2 advance 放贷款项；垫付款项；预支款项；预付款项
!>{G,\^=pT advance account 暂支帐目；预付款帐户
TH; R advance compensation 预付补偿金
& -{DfNK c advance from shareholder 股东垫款
]h>_\9qO advance pending reimbursement 预支以待日后付还
%\D)u8} advanced economy 先进经济体系
ud xZ0 advancement 预付；预付财产
? no fUD. advances warrant 垫款令
? WF/|/ advancing 贷出
]+|~cRQ9I adverse balance 逆差
Y
;u<GOe adverse exchange 逆汇
4wID]bKM advertisement addressed to shareholders 在报章刊登的致股东通告
5mJ J U advice for collection 托收通知书
GNXHM*~ advice of drawing 提款通知书；汇票通知书
6l5:1|8b,! advice of payment 付款通知
' MEz|Z Advisory Committee [Securities and Futures Commission]
U}6.h&$ 谘询委员会〔证券及期货事务监察委员会〕
OTGofd2zf Advisory Committee on Diversification 经济多元化谘询委员会
<KE 1f7c affidavit 誓章；遗产申报誓章
)~+E[| affidavit of no receipt 述明无收款的誓章
+=q$ x Ia affiliate 联号；联营公司；附属公司
Xf02"PXC affiliated company 附属公司；联号；联营公司
LQtj~c>X-| affirmation [estate duty] 非宗教式宣誓〔遗产税〕
b7 NM#Hb affordability 负担能力
&y3OR1_Sm* African Development Bank [AfDB] 非洲开发银行
0~ZFv Wv after-acquired property 事后取得的财产
X 9p.gXF after-hours dealing 市后交易
9z}uc@#D=m after-tax profit 税后盈利；税后利润；税后溢利
KN S.Nw7 agency agreement 代理协议
jX3,c%aQ5e agency expenses 代理机构的开支
*of3:w agency fee 代理费
JRSSn] pw Agency Law 《代理法》
19O,a#{KHf agent 代理人；承销人
$^OvhnL/ agent of company 公司代理人
=+U `-J} g agent's fee 代理人费；经纪费
ue4Vc f aggregate 总计；总数；总体数字
0J?~N`# O| aggregate amount 总款额；总额
Y' %^NP}o aggregate assets and liabilities 总体资产与负债
G?E oPh^m aggregate at constant price 按固定价格计算的总体数字
(yF:6$:# aggregate demand 总需求
zA$k0p aggregate gross position 总持仓量
N['qgO/ aggregate limit 总限额
&>%T^Y|J4 aggregate of salaries tax 合计薪俸税
SnE(o)Q aggregate performance 总体表现；总体业绩
aa>xIW,u aggregate supply 总体供应
>#hO).`C aggregate surplus 总盈余
FN\E*@>X= aggregate total 整体总额
4 !y%O aggregate value 总值；合计价值
j Dy-)2< aggregated basis 合计基准
.2%zC & ; aggregated net chargeable income 合计应课税入息实额
T(f/ ?_% aggregation 合并计算；合计；总和
Po ZuMF aggregation of incomes of husband and wife 夫妇入息合并计算
-u2P ?~ aggregation of property 财产的总和
SS$[VV agio 差价；贴水
*a58ZI@ 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》
k p<OJy Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
3[O=x XB 《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》
pPc TrN' Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
|/09<F:L[ 《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》
x$1]M DAGb Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
fb{`` ,nO 《香港政府和大韩民国政府关于相互促进和保护投资协定》
RLb KD> agreement for a settlement 授产协议
m=}B,']O agreement for assignment 转让协议
p?B= 1vn-2 agreement for sale 售卖协议；买卖协议
2Ou[u#H agreement for sale and purchase 买卖协议
gW-V=LV ( agreement for the payment of interest 支付利息协议
'yL%3h
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Ag&0wN+jTM agreement of reinsurance 再保险协议
t ^6dzrF Agricultural Bank of China 中国农业银行
XmEq2v air passenger departure tax 飞机乘客离境税
kuol rfGB Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
;?8_G %va airport tax 机场税
tS|(K =$
alcohol duty 酒精税
fjU8gV alienation 让与；让渡；转让
$lLz 3YS alimony 生活费；赡养费
'R
c,Mq' All Ordinaries Index [AOI] 所有普通股指数
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\XfH all risks 全险；综合险
`}mcEl All Sales Record for Stock Market 《股票市场成交报告》
K P t5=a Allied Capital Resources Limited 新联财务有限公司
byT h/ H all-items index [Consumer Price Index] 总指数〔消费物价指数〕
Olh<, p+x allocation letter 拨款信件
/4g1zrU allocation of fund 分配款项；预留款项
l y(>8 F allocation of profit 利润分配；溢利分配
A S\F{ !O allocation warrant 拨款令
c
)G3k/T5 allotment 分配；配股
4WJ.^ ( allotment notice 股份配售通知；配股通知
cFeXpj?GV
allotment of shares 股份分配
yls
^ cyX allowable 可获宽免；免税的
v#. r.{t allowable business loss 可扣除的营业亏损
7 T1=q{#M allowable expenses 可扣税的支出
-?mfE+kt allowance 免税额；津贴；备抵；准备金
Z/t+8;TMR, allowance for debts 债项的免税额
Jh
]i]7r allowance for depreciation by wear and tear 耗损折旧免税额
#)C[5?{SNq allowance for funeral expenses 殡殓费的免税额
||;hci O allowance for inflation 为通货膨胀而预留的款项；通胀准备金
r7b1- allowance for repairs and outgoings 修葺及支出方面的免税额
qWO Ds allowance to debtor 给债务人的津贴
Nd zSz]q} alteration of capital 资本更改
;`^WGS(3.% alternate trustee 候补受托人
;~D)~=|ZZ amalgamation 合并
ly:q6i ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
n2oz"<?$S ambit of charges 征税范围；收费范围
K2J \awX amended valuation 经修订的估值
zxC#0@qX07 American Commodities Exchange 美国商品交易所
E;+ O($bA American Express Bank Limited 美国运通银行
LN@F+CyDc American Stock Exchange 美国证券交易所
|NpP2|4h amortization 摊销
Zg'Q>.: amount due from banks 存放银行同业的款项
XDFx.)t amount due from banks abroad 存放海外银行同业的款项
~zJ?H<> amount due from holding companies 控股公司欠款
Ib+Y~
XYR amount due from local banks 存放本港银行同业的款项
V+V kY3 amount due to banks 银行同业的存款
D^=J|7e amount due to banks abroad 海外银行同业的存款
Pmh8sw amount due to holding companies 控股公司存款
wS%Q<uK amount due to local banks 本港银行同业的存款
e A#;AQm amount due to outport banks 外埠银行同业的存款
T3k #VNH amount for note issue 发行纸币的款额
vvKEv/pN7 amount of bond 担保契据的款额
A1.7 O amount of consideration 代价款额
zmSUw}-4 N amount of contribution 供款数额
_Em. amount of indebtedness 负债款额
{= F /C,- amount of principal of the loan 贷款本金额
QN pqdwu%h amount of rates chargeable 应征差饷数额
S/4^ d &Gr amount of share capital 股本额
QWz B6H] amount of sums assured 承保款额
Sgp;@4`M amount of variation 变动幅度
=Ur}~w&H8 amount of vote 拨款数额
aB7+Tb amount payable 应付款额
][?G/*k amount receivable 应收款额
Ry%Mej: Amsterdam Stock Exchange 阿姆斯特丹证券交易所
.6`9H 1 analysis 分析
&(xH$htv1 ancillary risk 附属风险
i 7x7xtq annual account 周年帐目；周年帐目报表；年度决算；年结
L{h%f4Du# annual accounting date 年结日期
vTlwRG=5 annual allowance 每年免税额；年积金；年度津贴；年津
L#+ q]j+ annual balance 年度余额
0tEYU:Qu annual disposable income 每年可动用收入
my4giC2a annual estimates 周年预算
_Ou WB" annual fee 年费
wtH?
[>S;) annual general meeting 周年大会
(2:/8 \_P annual growth rate 年增率；每年增长率
UN]f"k& annual long-term supplement 长期个案每年补助金
/ .W w6a~ annual pensionable emolument 可供计算退休金的年薪
r[lF<2& *R annual report 年报
E| 6VX4`+ Annual Report on the Consumer Price Index 《消费物价指数年报》
aVK3?y2 annual return 周年报表；周年申报表；每年报税表格
D"ND+*Q [X Annual Return Rules 《周年报表规则》
b\-&sM(W" annual review of consumer prices 每年消费物价回顾
f] J M / annual roll-forward basis 逐年延展方式
K }Vv4x1U annual salary 年薪
XqW@rU annual statement 年度报表；年度决算表
]3K hgK%c8 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
CS==A57I annuitant 年金受益人
S$ Q8>u6Wk annuity 年金
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annuity contract 年金合约
M;p
em< annuity on human life 人寿年金
IHJ=i- antecedent debt 先前的债项
oAP b*;} ante-dated cheque 倒填日期支票
H \qC[" anticipated expenditure 预期开支
P DrZY.- anticipated net profit 预期纯利
[&&1j@LQ* anticipated revenue 预期收入
m0c P ( anti-inflation measure 反通货膨胀措施
rzh#CnL3 anti-inflationary stance 反通货膨胀立场
pO ml8SQf apparent deficit 表面赤字
%2XHNW apparent financial solvency 表面偿债能力
z#]Jv!~EPE apparent partner 表面合伙人
`<\1[HJ\ application for personal assessment 个人入息课税申请书
X&0 uI*r application of fund 资金应用
RV5n,J application to release as liquidator and to destruct the books of accounts and documents
uWM{JEOl 申请免除清盘人职务及毁灭帐簿与文件
8;Yx<woR appointed actuary 委任精算师
b+f'[; appointed auditor 委任核数师；委任审计师
mxz-4. appointed trustee 委任的受托人
0el9&l9Ew appointer 委任人
&8] d }-e apportioned pro rata 按比例分摊
HmiJ~C_v`: apportionment 分配；分摊
t5#rps\; Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
0o9 3i u=& apportionment formula 分摊方程式
qL6
|6-? apportionment of estate duty 遗产税的分摊
Y@b.sMg{ appraisal 估价；评估
l)!n/x_ ! appreciable growth 可观增长
8erS t!oM appreciable impact 显着影响
>|twyb appreciable increase 可观增长
" QWq_R appreciation 增值；升值
)tl.s)"N appreciation against other currencies 相对其他货币升值
+TQ47Z c appreciation of the exchange value of Hong Kong dollar 港元汇值上升
hA33K #bC appreciation tax 增值税
*g[^.Sg appropriation 拨款；拨用；拨付
OU/MiyP2 appropriation account 拨款帐目
>]W)'lnO Appropriation Bill 拨款法案
> 3 &: 5 appropriation-in-aid system 补助拨款办法
o9F/y=.r= approved assets 核准资产
K00
87}H approved basket stock 认可一篮子证券
s;64N'HH approved budget 核准预算
/C4^<k\ approved charitable donation 认可慈善捐款
<K8 \n^i~c approved charitable institution 认可慈善机构
wyQzM6:,yX approved currency 核准货币；认可货币
OujCb^Rm approved estimates 核准预算
4*'pl.rb> approved estimates of expenditure 核准开支预算
mL_ j4=ER@ approved overseas insurer 核准海外保险人
%YSu8G_t approved overseas trust company 核准海外信托公司
C@bm approved pooled investment fund 核准汇集投资基金
o]p|-<I Q approved provident fund scheme 认可公积金计划
VxXzAeM approved provision 核准拨款
DBT&DS approved redeemable share 核准可赎回股份
^9 ePfF)5 approved regional stock 认可地区性证券
F$hY KT2| approved retirement scheme 认可退休金计划
LWHd~"eU approved subordinated loan 核准附属贷款
q HP78&wUx arbitrage 套戥；套汇；套利
^",ACWF4Sk arbitrageur 套戥者；套汇者
|j VM&R2s arbitrary amount 临时款项
82]v kU arrangement 措施；安排；协定
k5 C@>J arrears 欠款
x
>^Si/t arrears of pay 欠付薪酬
^ 8@Iyh arrears of revenue 逾期未收税款；逾期未收的帐项
|'{zri|A" articles of association 组织章程；组织细则；组织章程细则
1$81E. Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
V 2i@.@$j ascertainment of profit 确定利润
_<NMyRJo "Asia Clear" “亚洲结算系统”
XLH+C ]pfr Asia Commercial Bank Ltd. 亚洲商业银行有限公司
vsr[ur[eP Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
cg*)0U-_( Asian Development Fund [ADF] 亚洲发展基金
*0>mB Asian dollar bond 亚洲美元债券
.?!N^_ Ez3 Asian dollar market 亚洲美元市场
V` 7FKL@" Asian dollar rate 亚洲美元利率
^pe{ b9c Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
!Z5 [QNVaV Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
Pw;!uag asked price 沽盘；喊价；索价；卖方报价
TM| )Ljm assessable income 应评税入息
jMN[J|us51 assessable loss 应评税亏损
K%X^n>O7C assessable profit 应评税利润
D*YM[sN` assessable value 应评税值
8k IR y assessed profit 估定利润
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4?W@ assessed value 经评估价值
^-[ ?#] assessment 评税；评定；估价；评税单
gW1b~(
fD assessment number 评税编号；估价编号
mBG=jI "xh assessment of additional tax 补加税评税
BYo/57&: assessment of performance 业绩评估；实绩评价
nYa*b=[. Assessor 评税主任
-atGlu2 asset price bubbles 资产价格泡沫
_Jt 2YZdA asset-backed securities 具资产保证的证券
hwI Mn33 assets accretion 资产增值
j~e;DO assets and liabilities 资产与负债
]/B$br'O{? assets betterment statement 资产递增表；资产改进表
GKFq+]W assets lending 实物放款；有抵押贷款
3RR_fmMT) assets of the company passing on the death 死者去世时转移的公司资产
jvV9eA:zl assets pledged as security for liabilities 用作负债抵押的资产
+5&wOgx assets portfolio 资产投资组合
-M1YE assets price 资产价格
P7 x = assets quality 资产质素
MiRdX#+Y assets realization 资产变现
x"CZ]p&m assets refinancing arrangement 资产再集资安排
o)[2@fRC( assets securitization 资产证券化
}oKG}wgY assets situated outside Hong Kong 在香港以外地方的资产
3t0[^cY8=z assets stripping 削减资产；拆卖资产
QE u=-7@> assets value 资产值
!grV R157P assignee 承让人
yin'vgQ assignment 转让；转让书；转让契
Cc, `}SP assignment of interest 权益转让
%T[^D&9$, assignment of letters patent and trade mark 专利证书及商标转让
=Od v8yhn assignment of property 物业转让；物业转让书
x
$zKzfHW assignment right 转让权
C{q : _M; assignor 转让人
v,\R, {0 associate 有联系的人；有关连人士；相联者；合伙人；联系人
+ \{&2a? Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
1& '8Y associate member 附属会员
WMBm6?54 associated body corporate 相联法人团体
kee|42E associated company 相联公司；联属公司
f7 'q- associated corporation 相联法团
a+9 *@z2 Association of Chartered Certified Accountants [ACCA] [United Kingdom]
AT\qiznvP 公认会计师公会〔英国〕
l?q%?v8 Association of Futures Exchange Brokers 香港期货经纪协会
%Jf<l&K .` Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
|K^"3`SJ association of underwriters 承保人组织
H -xFiF assumption of control 接管
A;O~#Chvd assurance 担保；保险；转易；转易书
iK IOh('G assurance of interest 权益的转易
03iv3/{H at 19XX price 按一九ＸＸ年价格计算
Z xb_ K at a discount 按赔价计算；按贴水价格计算；打折扣
fI7j):h; at a premium 按溢价计算；按升水价格计算
p*8-W(u) at call 通知付款；按通知
\6 93 kQ at constant market price 按固定市价计算
ee/&/Gt at constant price 按固定价格计算
w Hem5 E at cost 按成本计算
zP;cTF(C at current market price 按当时市价计算；按现时市价计算
toaYsiIkzW at current price 按当时价格计算；按现时价格计算
~6 I)|^Z at factor cost 按要素成本计算；按生产要素成本计算
BnM4T~reOF at money-of-the-day price 按付款当日价格计算
<soz#}e at or better 按指定或较佳价位〔买卖指令〕
S i nl at par 按面值计算；平价
~Wp Gf, at sight 见票即付
n3`&zY at the close 按收市盘
SgEBh at the opening 按开市盘
rO:u6."_ attestation 见证；见证条款
~Gqno at-the-money option 平价期权
u?[ q=0.J7 attorney 受权人；受托代表人
\i[ BP attornment 新拥有人承认书
\bx~*FaX attributable profit 可归属利润
3 s>'hn attributable share value 可归属股份价值
"z*:'8;E Auckland Stock Exchange 奥克兰证券交易所
OGrB UP auction 拍卖
L}yyaM) auctioneer 拍卖商
gBf 4' s audit 审计；核数
8V-\e?&^ Audit Commission 审计署
A, PlvI Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
1[*{(e 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〕
=U.
b% uC audit review 帐目审查
1'4J[S\cM Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
=5s F"L;b audited account 审计帐目；经审计的帐目
%G@5!|J audited annual account 经审计的周年帐目
\Yoa:|%*y audited balance sheet 经审计的资产负债表
sIl33kmv auditor 核数师；核数主任；审计师
5`<eKwls auditor's certificate 核数师证明书；审计师证明书
R4<lln:[ auditor's report 核数师报告；审计师报告
z1!6%W_. Aussie bond 澳元债券
c:l]=O austerity budget 紧缩预算
3?E&}J<n Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
y xBUj*3 Australia All Ordinaries Index 澳洲所有普通股票指数
e2C<PGUUB Australian Dollar [AUD] 澳元
)=Q)BN[ Australian Options Market 澳大利亚期权市场
CWO=0_>2 Australian Securities Commission 澳洲证券事务监察委员会
m ga6[E< Australian Society of Certified Practising Accountants 澳洲执业会计师公会
Se!)n;?7Sw Australian Stock Exchange 澳大利亚证券交易所
hGf-q?7 Austrian Schilling [ATS] 奥地利先令
{F I\~ q authentication 认证；鉴证
Sj dZyJa authority to purchase 委托购买证；委购书
ba3-t;S
authorization 认可；核准；授权；授权书
&l }?v@@+_ authorization by direction 指示授权
I@l >w._. authorization by instruction 指令授权
rQP"Y[ authorization by warrant 令状授权
$A}QY5`+~S authorization of unit trust 单位信托的认可
htPqT,L authorized agent 指定代理人
^I] {7$6^ authorized capital 法定资本
L "<B;u5pM authorized clerk 出市员
Be}$I_95\P authorized dealer 认可交易商
y >\S@I authorized financial institution 认可财务机构
F pt-V authorized fund 认可基金
OSzjK7: authorized fund house 获授权的基金公司；认可基金公司
2BzqY`O authorized institution 认可机构
$cVi ;2$p authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
@1R8 -aa-r authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
Iwpbf Z authorized insurer 获授权保险人；获认可承保人
Vdn.)ir~P authorized investment 特准投资项目
9zgNjjCl] authorized person 获授权人
Z v0C@r authorized representative 获授权代表
h<+ |x7u authorized share capital 法定股本
cywg[ automated quotation system 自动报价系统
FXo2Y]K3`L Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
2*U.^]~"{ 自动交易系统〔香港期货交易所有限公司〕
yZJ*dadAr automatic adjustment mechanism 自动调整机制
mo1
puU automatic adjustment system 自动调整系统
N*DhjEU)[ Automatic Clearing House 自动票据交换所
+ySY>`1k~ automatic exchange rates accumulation system 自动化汇率累集系统
c#b:3dXx9 Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
B(l-}| m_ automatic teller machine [ATM] 自动柜员机
;T ZGC).6 autopay 自动转帐
`dJ DucD available assets 可用资产
V)D-pV V available fiscal reserve 现存财政储备
I"xWw/ Ec available profit 可用利润
,f:
jioY Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
:k46S<R E average 平均；平均数；海损
)'q%2%Ak average basic salary 平均基本薪金
KIL18$3J average consumer expenditure 平均消费开支；一般消费开支
*rqm8z50a average cost 平均成本
R#4 ^s average cost of land production 增辟土地平均成本
FoPginZ]J average daily turnover 平均每日成交额
OYf{?-QD average daily wage rate 平均每日工资率
][Y^-Ak1 average expenditure pattern 平均开支模式
}gsO&g"8 average growth rate 平均增长率
;^l_i4A average net fixed assets 固定资产平均净值
>kd M:MK average of relatives 相对价格平均数
4Y
tk!oS` average price 平均价格
GH'O! } average propensity to consume 平均消费倾向；一般消费倾向
[V@yRWI average propensity to save 平均储蓄倾向；一般储蓄倾向
"E*8h/4u average rate 平均率
}sMW3'V average revenue 平均收入；平均收益
i#,1 i VSG average stock 平均库存；平均存货
Nm8w/Q5D` average yearly rent 平均年租
0^]t"z5f0 avoidance of double taxation 避免双重课税
w1B< 0'# avoidance of tax 避税
