A:
y WIm&Q: A share Ａ股；甲类股份
")#<y@Rv abatement of tax 减税；减扣免税额
tOdT[& ABN AMRO Bank N.V. 荷兰银行
/ONV5IkPy above-the-line expenditure 线上项目支出；经常预算支出
:Waox"#=g above-the-line receipt 线上项目收入；经常预算收入
"&YY O#YO ABSA Asia Limited 南非联合亚洲有限公司
l3i,K^Y L absolute change 绝对数值变更
Eh8Pwt7C@ absolute expenditure 实际开支
2h~- absolute guideline figure 绝对准则数字
f?fKhu2 absolute interest 绝对权益
>%b\yl%0 absolute order of discharge 绝对破产解除令
#G^A-yjn absolute profit margin 绝对利润幅度
B~WtZ-%%E absolute value 实值；绝对值
Dma.r absolutely vested interest 绝对既得权益
`\ $8`Zb; absorbed cost 已吸收成本；已分摊成本
A/*%J7 4v absorption 吸收；分摊；合并
% "3 )TN4 absorption rate 吸收率；摊配率；分摊率
~. tvrx g ACB Finance Limited 亚洲商业财务有限公司
UV7%4xM5v acceptable form of reciprocity 合理的互惠条件
"u^Ele E! acceptable rate 适当利率；适当汇率
m$Y
:0_^- acceptance agreement 承兑协议
X!, @ j\L acceptance for honour 参加承兑
Qu*1g(el!o acceptor 承兑人；接受人；受票人
_ cI_# acceptor for honour 参加承兑人
|(IO= V4P accident insurance 意外保险
0OZ Mlt%z Accident Insurance Association of Hong Kong 香港意外保险公会
LC69td& accident insurance scheme 意外保险计划
w:=V@-S 8 accident year basis 意外年度基准
!F4;_A`X accommodation 通融；贷款
JMV50 y accommodation bill 通融票据；空头票据
3 pWM~(#>- accommodation party 汇票代发人
+JdZPb account balance 帐户余额；帐户结余
{Q (}DI account book 帐簿
ks(SjEF account collected in advance 预收款项
Ws[D{d S/ account current book 往来帐簿
a=}*mF[ug account of after-acquired property 事后取得的财产报告
;6;H*Y0,|E account of defaulter 拖欠帐目
P~$< X account payable 应付帐款
'A{h iY account payee only [A/C payee only] 只可转帐；存入收款人帐户
R'K/t|MC account receivable 应收帐款
>=,ua u7 account receivable report 应收帐款报表
F#r#}.B='U account statement 结单；帐单；会计财务报表
X~U >LLr account title 帐户名称；会计科目
`x 8B n" accountant's report 会计师报告
xp \S2@< Accountant's Report Rules 会计师报告规则
u</8w&! accounting and auditing procedure 会计与审计程序；会计与核数程序
I+?hG6NM Accounting Arrangements 《会计安排》
r s8\)\ z accounting basis 会计基础
qk{'!Ii accounting by Official Receiver 破产管理署署长呈交的帐目
%HuyK Accounting Circular 《会计通告》
f4t .f*# accounting class 会计类别
Un= a
fX?j accounting date 记帐日期；会计结算日期
9(1rh9`= accounting for money 款项核算
!rL<5 L Accounting Officer 会计主任
kEN #u accounting period 会计报告期；会计期
n@>wwp accounting policy 会计政策；会计方针
$^% N U accounting practice 会计惯例
0%C^8%(x accounting principle 会计准则
C 0C0GqN, accounting record 会计记录
8v_C5d\ accounting report 会计报告
x1[?5n6 Accounting Services Branch [Treasury] 会计事务部〔库务署〕
S>:,z}i Accounting Society of China 中国会计学会
W:s@L#- accounting statement 会计报表
**;p (CI accounting system 会计制度；会计系统
7}
O;FX+x accounting transaction 会计事项；帐务交易
eD#XDK accounting treatment 会计处理
[I+9dSM1t accounting year 会计年度
'ig, ATY accretion 增值；添加
v"lf-c
accrual 应计项目；应累算数目
gT52G? - accrual basis 应计制；权责发生制
4YA./j%' accrual basis accounting 应计制会计；权责发生制会计
P~7.sM accrue 应累算；应计
H[&@}v,L accrued benefit 应累算利益
>IvBU M[Rt accrued charges 应计费用
VV3}]GjC accrued cumulative preference share dividend 应累算的累积优先股股息
QTJu7^ O9 accrued expenses 应累算费用
7nE"F!d+0 accrued interest payable 应付利息；应计未付利息
` u'dh{,gE accrued interest receivable 应收利息；应计未收利息
D_D ,t8_Y accrued right 累算权益
e<+<lj " accruing profit 应累算的利润
!c(QSf502 accumulated fiscal reserve 累积财政储备
d,#.E@Po accumulated profit 累积利润；滚存溢利
GrI& ?=S^ accumulated reserve 累积储备
c. K = (y* accumulation of surplus income 累积收益盈余
n Y w\'c acquired assets 既得资产
C8b''9t. acquisition 收购；购置；取得
c[(Pg% acquisition cost 购置成本
n~r 9!m$< acquisition expenses 购置费用
wq0 aF"k acquisition of 100% interest 收购全部股权
N +Sq}hI acquisition of control 取得控制权
!$xu(D. acquisition of fixed assets 购置固定资产
Eu<r$6Q0}o acquisition of shell “买壳”
{w 5Z7s0 acquisition price 收购价
$[CA&Y. act of God 天灾
;)/@Xx acting partner 执事合伙人
J\`^:tcG active market 买卖活跃的市场；交投畅旺的市场；旺市
EA0iYzV active partner 积极参与的合伙人
K&`Awv active trading 交投活跃
ohZx03 actual circulation 实际流通
x7ATI[b[ actual cost 实际成本
ej[S u actual expenditure 实际开支；实际支出
W'$kZ/%[ actual income 实际入息；实际收入；实际收益
Uene=Q6> actual market 现货市场
S`g;Y
' actual price 现货价；实际价格
<| F - Dd actual profit 实际利润
g:~+P e actual quotation 实盘；实际价位；实际报价
TipHV;|e actual year basis 按实际年度计算
%v=!' ?V T actuals 实货
o}D![/ actuarial investigation 精算调查
9YKDguG actuarial principle 精算原则
3'#%c>_ actuarial report 精算师报告
"kSwa16O Actuarial Society of Hong Kong 香港精算学会
X#J6Umutm actuarial valuation 精算师估值
\ lr/;- zP actuary 精算师
(cV ad referendum agreement 暂定协议；有待覆核的协定
rw u3 Nb ad valorem duty 从价税；按值征税
qu{mqkfN> ad valorem duty system 从价税制
J_"3UZ~& ad valorem fee 从价费
{BOLP E- ad valorem tariff 从价关税
3 wt additional allowance 额外免税额
(2txM"Dja additional amount for unexpired risk 未过期风险的额外款额
PZOORjF8A additional assessable profit 补加应评税利润
Ye |G44z additional assessment 补加评税
I'_v{k5ZI additional commitment 额外承担
&L3 #:jSk additional commitment vote 额外承担拨款
:JV\){P additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
.h8M additional dependent parent allowance 供养父母额外免税额
\qq-smcM- additional provision 额外拨款
k|j:T[_ additional stamp duty 附加印花税
L|67f4 additional tax 补加税罚款；补加税款
+VOb Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
w-rOecwFvu adjudged bankrupt 被裁定破产
[ b1hC ~I; adjudicated bankrupt 裁定破产人
#+G`!<7/@f adjudication fee 裁定费；评定印花税额手续费；评估契据费
}~zO+Wf2 adjudication of bankruptcy 裁定破产；宣告破产
Uf2:gLrF adjudication of insolvency 裁定无力偿还债务
c E76L%O adjusted actual 经调整的实数；调整后的实数
kK?zVH-! adjusted current assets 经调整的流动资产；调整后的流动资产
H@W0gK(cS; adjusted figure 经调整的数字；调整后的数额
rO^xz7K^ adjusted liabilities 经调整的负债；调整后的负债
2%YXc| gGT adjusted loss 经调整的亏损；调整后的亏损
D rS?=C@ 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
^, wnp@ adjusted profit 经调整的利润；调整后的利润
m5 gI~1(9 adjusted surplus 经调整的盈余额；调整后的盈余额
Oxa5Kfpa adjusted value 经调整的价值；调整后的价值
el*9 Ih adjustment 调整；修订；理算〔保险〕
~3 @*7B5Q adjustment centre 调剂中心
Czu1 )y adjustment lag 调整过程的时间差距；调整时差
pGkef0p@ adjustment mechanism 调整机制
9ECS,r*B adjustment of loss 亏损调整
js m0kz adjustment process 调整过程；调整程序
P 9yw&A adjustment range 调整幅度
#s^s_8#&e administered exchange rate 受管制汇率
mQ,{=C=D Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
Xp^$
E6YFy administration expenses 行政费用
:~-i&KN k administration fee 手续费；行政费
Xw(3j )xQ administration in bankruptcy 破产管理
2f{ kBD administration order 遗产管理令
AU`OESSI administrator 管理人；遗产管理人
7A0dl }: administrator of the estate 遗产管理人
O 5MDGg admission of debt 债项承认书
B9W/bJ6% admission of proof 接纳债权证明
"::9aYd ! advance 放贷款项；垫付款项；预支款项；预付款项
~d+O/: =K_ advance account 暂支帐目；预付款帐户
.0
X$rX= advance compensation 预付补偿金
l C{L6 &T advance from shareholder 股东垫款
04\Ta advance pending reimbursement 预支以待日后付还
..$>7y} advanced economy 先进经济体系
a7 )@BzF# advancement 预付；预付财产
R0IF ' advances warrant 垫款令
M,G8*HI" advancing 贷出
` ,-STIh) adverse balance 逆差
x!+Z{ x adverse exchange 逆汇
}200g_^ advertisement addressed to shareholders 在报章刊登的致股东通告
#M:B3C!ouY advice for collection 托收通知书
1^sb T[%R advice of drawing 提款通知书；汇票通知书
I~ k=3,7< advice of payment 付款通知
yk#rd~2Z0 Advisory Committee [Securities and Futures Commission]
~2 Oc
K 谘询委员会〔证券及期货事务监察委员会〕
sD2Qm Advisory Committee on Diversification 经济多元化谘询委员会
sH@ &* affidavit 誓章；遗产申报誓章
U,HS;wo;t affidavit of no receipt 述明无收款的誓章
6vWii)O.D affiliate 联号；联营公司；附属公司
JD-Be cz affiliated company 附属公司；联号；联营公司
$Q ffrU' affirmation [estate duty] 非宗教式宣誓〔遗产税〕
'\'7yN ' affordability 负担能力
>3$uu+p1F African Development Bank [AfDB] 非洲开发银行
!Sfe{/$w after-acquired property 事后取得的财产
&<t79d%{ after-hours dealing 市后交易
3Tw%W0q after-tax profit 税后盈利；税后利润；税后溢利
](n69XX_ agency agreement 代理协议
!ABLd|tP agency expenses 代理机构的开支
PHQcstW agency fee 代理费
2<m
Q,,j Agency Law 《代理法》
' tSnH&c agent 代理人；承销人
Q'C 4pn@ agent of company 公司代理人
!p"Kd ~ agent's fee 代理人费；经纪费
(xQI($Wq*M aggregate 总计；总数；总体数字
fv/v| aggregate amount 总款额；总额
-s33m]a; aggregate assets and liabilities 总体资产与负债
<>?^ 4NC<M aggregate at constant price 按固定价格计算的总体数字
L: ^ Y@[f aggregate demand 总需求
x3_,nl aggregate gross position 总持仓量
8_Jj + aggregate limit 总限额
#'KY`&Tw& aggregate of salaries tax 合计薪俸税
T z2x9b\82 aggregate performance 总体表现；总体业绩
> XZg@?Iw aggregate supply 总体供应
^@Y9!G= aggregate surplus 总盈余
&gJW6 < aggregate total 整体总额
6ku8`W yoF aggregate value 总值；合计价值
d}pGeU' aggregated basis 合计基准
d4V 2[TX aggregated net chargeable income 合计应课税入息实额
"d:.*2Z2 aggregation 合并计算；合计；总和
7s!AH yZ aggregation of incomes of husband and wife 夫妇入息合并计算
ec#_olG% aggregation of property 财产的总和
c%b\CP\)W agio 差价；贴水
du 8!3 I 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》
Cl{{H]QngX Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
Bd QQ9$@5 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
\Qp}|n1JY Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
4t*<+ H% 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
sq48#5Tc^r Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
~{9 x6<g! 《香港政府和大韩民国政府关于相互促进和保护投资协定》
ym[+Rw agreement for a settlement 授产协议
,A^L=+ agreement for assignment 转让协议
&'NQ)Dn agreement for sale 售卖协议；买卖协议
%qONJP agreement for sale and purchase 买卖协议
)v} ;C< agreement for the payment of interest 支付利息协议
Jfe~ ,cI agreement for the repayment of money 还款协议
ItMl4P`| agreement of reinsurance 再保险协议
. ^B WR Agricultural Bank of China 中国农业银行
Q.<giBh air passenger departure tax 飞机乘客离境税
D8a)( wm Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
5#P: "U airport tax 机场税
#% qqL alcohol duty 酒精税
^?#@[4?" alienation 让与；让渡；转让
]y$)%J^T alimony 生活费；赡养费
<%he
o All Ordinaries Index [AOI] 所有普通股指数
rT o%=0P all risks 全险；综合险
1X Q87~ All Sales Record for Stock Market 《股票市场成交报告》
YBR)s\* Allied Capital Resources Limited 新联财务有限公司
vsjM3= all-items index [Consumer Price Index] 总指数〔消费物价指数〕
gp %tMT I1 allocation letter 拨款信件
Q4#\{" N! allocation of fund 分配款项；预留款项
|%n|[LP' allocation of profit 利润分配；溢利分配
3SmqXPOw allocation warrant 拨款令
7Zhli Y1 allotment 分配；配股
h!Z Z2[ allotment notice 股份配售通知；配股通知
ER/\ +Z#Z allotment of shares 股份分配
B>1M$3`E allowable 可获宽免；免税的
B6-AI Pb allowable business loss 可扣除的营业亏损
|WQD=J%~( allowable expenses 可扣税的支出
oJhEHx[f allowance 免税额；津贴；备抵；准备金
hcj{%^p allowance for debts 债项的免税额
_Wq7U1v` allowance for depreciation by wear and tear 耗损折旧免税额
4;08n|C allowance for funeral expenses 殡殓费的免税额
='KPT1dW* allowance for inflation 为通货膨胀而预留的款项；通胀准备金
C zK%x?~] allowance for repairs and outgoings 修葺及支出方面的免税额
:u,2" ] allowance to debtor 给债务人的津贴
-DA;KWYS alteration of capital 资本更改
4GEj W4E alternate trustee 候补受托人
jBT*~DyN
z amalgamation 合并
w 6%l8+{R ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
5/* )+ ambit of charges 征税范围；收费范围
%`bLmfm amended valuation 经修订的估值
9Y; }JVS American Commodities Exchange 美国商品交易所
<?{ SU
American Express Bank Limited 美国运通银行
~_ ( !}V American Stock Exchange 美国证券交易所
_.u~)Q`6 amortization 摊销
GE{8I<7c amount due from banks 存放银行同业的款项
%
E<FB ;h amount due from banks abroad 存放海外银行同业的款项
3L%Y"4(mm amount due from holding companies 控股公司欠款
D
"JMSL4r amount due from local banks 存放本港银行同业的款项
;]|m((15G amount due to banks 银行同业的存款
bDxPgb7N= amount due to banks abroad 海外银行同业的存款
1 OuSH+ amount due to holding companies 控股公司存款
+SP! R[a amount due to local banks 本港银行同业的存款
rjfc.l#v amount due to outport banks 外埠银行同业的存款
4X<Oux* amount for note issue 发行纸币的款额
:k Rv amount of bond 担保契据的款额
pIk4V/ fy amount of consideration 代价款额
,q{lYX83S amount of contribution 供款数额
f:)]FHPB1 amount of indebtedness 负债款额
QSO5 z2 | amount of principal of the loan 贷款本金额
0 ;. e#(`- amount of rates chargeable 应征差饷数额
e&r+w! amount of share capital 股本额
CR} > amount of sums assured 承保款额
OFJJ-4[_3 amount of variation 变动幅度
c }g$1of87 amount of vote 拨款数额
\mqhugy amount payable 应付款额
\UV T _=Y amount receivable 应收款额
F0DPS:c Amsterdam Stock Exchange 阿姆斯特丹证券交易所
DK2c]i^|= analysis 分析
89 _&X[X ancillary risk 附属风险
#MmmwPB_ annual account 周年帐目；周年帐目报表；年度决算；年结
Lx |w~+k} annual accounting date 年结日期
JI28}Cxs0 annual allowance 每年免税额；年积金；年度津贴；年津
{' cs![U annual balance 年度余额
FZ;Y vdX6 annual disposable income 每年可动用收入
uOy\{5s8 annual estimates 周年预算
Ke'YM{ annual fee 年费
EfMG(oI annual general meeting 周年大会
N9~'P-V annual growth rate 年增率；每年增长率
{FrH m annual long-term supplement 长期个案每年补助金
." $= annual pensionable emolument 可供计算退休金的年薪
BN bb&] annual report 年报
UFSEobhg&5 Annual Report on the Consumer Price Index 《消费物价指数年报》
O :5ldI annual return 周年报表；周年申报表；每年报税表格
3?-V>-[G_ Annual Return Rules 《周年报表规则》
LWp?U!N annual review of consumer prices 每年消费物价回顾
LGdf_M-f annual roll-forward basis 逐年延展方式
x`&P}4 v0 annual salary 年薪
hfVzzVX: annual statement 年度报表；年度决算表
bYRQI=gW': Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
FuRn%)DA5 annuitant 年金受益人
NpjsZcA annuity 年金
Br?+ +\ annuity contract 年金合约
~c WLu5 annuity on human life 人寿年金
cHfK- R antecedent debt 先前的债项
kr &:; ante-dated cheque 倒填日期支票
dW] Ej"W anticipated expenditure 预期开支
"' LOaf$X anticipated net profit 预期纯利
tFb|y+ anticipated revenue 预期收入
2l;ge>D J anti-inflation measure 反通货膨胀措施
LS?` {E
anti-inflationary stance 反通货膨胀立场
0:nt#n~_ apparent deficit 表面赤字
u!156X?[eU apparent financial solvency 表面偿债能力
&AkzSgP apparent partner 表面合伙人
Wl}G[>P application for personal assessment 个人入息课税申请书
Fp* & os application of fund 资金应用
l S Kv* application to release as liquidator and to destruct the books of accounts and documents
QQ2OZy> W 申请免除清盘人职务及毁灭帐簿与文件
#EwRb<'Em appointed actuary 委任精算师
@idp8J [td appointed auditor 委任核数师；委任审计师
6r ?cpJV{
appointed trustee 委任的受托人
U7f#Z appointer 委任人
60SenHKles apportioned pro rata 按比例分摊
?N9adL &b apportionment 分配；分摊
cc# _acR Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
YjMbd ?v apportionment formula 分摊方程式
jw& }N6^G apportionment of estate duty 遗产税的分摊
$ET/0v"V appraisal 估价；评估
<{P^W;N7 appreciable growth 可观增长
Wl^/=I4p# appreciable impact 显着影响
n,R[O_9u[ appreciable increase 可观增长
QyBK*uNdV appreciation 增值；升值
D(2kb appreciation against other currencies 相对其他货币升值
lqwJ F & appreciation of the exchange value of Hong Kong dollar 港元汇值上升
b]s%B.h appreciation tax 增值税
e=NQY8? appropriation 拨款；拨用；拨付
ui: >eYv appropriation account 拨款帐目
}tg:DG Appropriation Bill 拨款法案
FkkZyCqZ` appropriation-in-aid system 补助拨款办法
#6#BSZ E approved assets 核准资产
#gr+%=S'6C approved basket stock 认可一篮子证券
m/"=5*pA approved budget 核准预算
s`7
_J9 approved charitable donation 认可慈善捐款
F'T=
Alf
approved charitable institution 认可慈善机构
D6 @4 approved currency 核准货币；认可货币
7{6cLYl approved estimates 核准预算
`dq3= approved estimates of expenditure 核准开支预算
5<>R dLo approved overseas insurer 核准海外保险人
b&_u
O approved overseas trust company 核准海外信托公司
Hr64M0V3B approved pooled investment fund 核准汇集投资基金
HhT8YH approved provident fund scheme 认可公积金计划
0V>N#P] approved provision 核准拨款
ztt%l # approved redeemable share 核准可赎回股份
k}owEBsn} approved regional stock 认可地区性证券
uR[P KLh approved retirement scheme 认可退休金计划
I'wk / approved subordinated loan 核准附属贷款
d}A 2I arbitrage 套戥；套汇；套利
vo^9qSX
f arbitrageur 套戥者；套汇者
mU0r"\**c3 arbitrary amount 临时款项
Ny&Fjzl arrangement 措施；安排；协定
4N^ Qd3[d arrears 欠款
:j5 0]zLy{ arrears of pay 欠付薪酬
+ xu/RY_ arrears of revenue 逾期未收税款；逾期未收的帐项
w[n>4?"{ articles of association 组织章程；组织细则；组织章程细则
DqC }f# Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
8;dbU* ascertainment of profit 确定利润
\/e*quxx "Asia Clear" “亚洲结算系统”
wh[:wE]eX Asia Commercial Bank Ltd. 亚洲商业银行有限公司
8Nl|\3nl- Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
!n?*vN=S Asian Development Fund [ADF] 亚洲发展基金
77[; J Asian dollar bond 亚洲美元债券
. ]d
tRH< Asian dollar market 亚洲美元市场
y{}, {~FA" Asian dollar rate 亚洲美元利率
"5z6~dq Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
@):NNbtA Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
X ;[zfEB asked price 沽盘；喊价；索价；卖方报价
'%r@D&*vp assessable income 应评税入息
.TrQ +k> assessable loss 应评税亏损
QR-R5XNT[ assessable profit 应评税利润
s%?p%2&RA assessable value 应评税值
jnLo[Cf,H8 assessed profit 估定利润
q@!H^hd} assessed value 经评估价值
=;?PVAdu%# assessment 评税；评定；估价；评税单
38.J:?Q assessment number 评税编号；估价编号
c#-97"_8 assessment of additional tax 补加税评税
d"$oV~>P| assessment of performance 业绩评估；实绩评价
W1,L>Az^Ts Assessor 评税主任
|$-d, ] V asset price bubbles 资产价格泡沫
-JW6@L@ asset-backed securities 具资产保证的证券
.j$bCKXGx assets accretion 资产增值
3'NL1d u assets and liabilities 资产与负债
V5^b6$R@ assets betterment statement 资产递增表；资产改进表
}(7QJk5 j assets lending 实物放款；有抵押贷款
g(F*Y> hk assets of the company passing on the death 死者去世时转移的公司资产
h], %va[ assets pledged as security for liabilities 用作负债抵押的资产
K*i1! "w assets portfolio 资产投资组合
*Z o o assets price 资产价格
lM]),}
assets quality 资产质素
'C8=d(mR=m assets realization 资产变现
#?d#s19s assets refinancing arrangement 资产再集资安排
|@9I5Eg)iE assets securitization 资产证券化
&@Gu~) ^( assets situated outside Hong Kong 在香港以外地方的资产
m.g@S30 assets stripping 削减资产；拆卖资产
K@u."e aD assets value 资产值
~rfjQPbh9x assignee 承让人
FH5 bC6 assignment 转让；转让书；转让契
2A;[Ek6{q assignment of interest 权益转让
cg5{o|x assignment of letters patent and trade mark 专利证书及商标转让
Zkep7L
assignment of property 物业转让；物业转让书
:[rKSA]@ assignment right 转让权
#$^i x assignor 转让人
V# %spW associate 有联系的人；有关连人士；相联者；合伙人；联系人
6 G})h! Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
x; ]{ 8#-z associate member 附属会员
.7 ^-*HT} associated body corporate 相联法人团体
1X}Tp\e associated company 相联公司；联属公司
a9_KQ=& CI associated corporation 相联法团
[<I
`slK Association of Chartered Certified Accountants [ACCA] [United Kingdom]
zi&d 公认会计师公会〔英国〕
g#2X'%&+ Association of Futures Exchange Brokers 香港期货经纪协会
%YAiSSsV Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
\ @t5S association of underwriters 承保人组织
"$V2 $ assumption of control 接管
_o"3gfH&sJ assurance 担保；保险；转易；转易书
(dt_ D assurance of interest 权益的转易
>43yty\
at 19XX price 按一九ＸＸ年价格计算
q xr&_r at a discount 按赔价计算；按贴水价格计算；打折扣
`ha:Gf at a premium 按溢价计算；按升水价格计算
,5"]K'Vce at call 通知付款；按通知
ti2_kYq at constant market price 按固定市价计算
JX<W[P>M at constant price 按固定价格计算
>o= p5#{ at cost 按成本计算
EQhV}9 at current market price 按当时市价计算；按现时市价计算
#C7j|9Ew1] at current price 按当时价格计算；按现时价格计算
CXFAb1m at factor cost 按要素成本计算；按生产要素成本计算
6(^9D_"@ at money-of-the-day price 按付款当日价格计算
w1G .^ at or better 按指定或较佳价位〔买卖指令〕
1@dx (_ at par 按面值计算；平价
\)]2Uh| at sight 见票即付
N9|.D.#MF at the close 按收市盘
O o .Qz
at the opening 按开市盘
~ b_gwJ' attestation 见证；见证条款
6EWB3.x1 9 at-the-money option 平价期权
{EN@,3bA attorney 受权人；受托代表人
0>MI*fnY" attornment 新拥有人承认书
N6 8>` attributable profit 可归属利润
"kg$s5o attributable share value 可归属股份价值
D*Q#G/TF3 Auckland Stock Exchange 奥克兰证券交易所
MW> 28 auction 拍卖
j]D = \ auctioneer 拍卖商
,F Vy:"FR audit 审计；核数
W+S; Do Audit Commission 审计署
0l@+xS; Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
`R?W @,@' 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
sB/s17 ar audit review 帐目审查
p>O< "X@ Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
W
A} @ n audited account 审计帐目；经审计的帐目
PCfs6.*5Mf audited annual account 经审计的周年帐目
X($SBUS6 audited balance sheet 经审计的资产负债表
zL}hF m h auditor 核数师；核数主任；审计师
a$O]'}]` auditor's certificate 核数师证明书；审计师证明书
{\z r_v`g auditor's report 核数师报告；审计师报告
cN >i3}fq Aussie bond 澳元债券
6|Q'\ austerity budget 紧缩预算
-;-"i J0 Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
,RO(k4 Australia All Ordinaries Index 澳洲所有普通股票指数
.p}Kl$K ] Australian Dollar [AUD] 澳元
/CE d 14. Australian Options Market 澳大利亚期权市场
IW _D$pq Australian Securities Commission 澳洲证券事务监察委员会
4,Ds B' Australian Society of Certified Practising Accountants 澳洲执业会计师公会
=1[g `b Australian Stock Exchange 澳大利亚证券交易所
Ny LnE Austrian Schilling [ATS] 奥地利先令
loe>"_`Cq authentication 认证；鉴证
lM"7 Z authority to purchase 委托购买证；委购书
elB 8 authorization 认可；核准；授权；授权书
Zw{tuO7}K authorization by direction 指示授权
jsQ$.)nO authorization by instruction 指令授权
1iDo$]TEK authorization by warrant 令状授权
@/FX7O{n: authorization of unit trust 单位信托的认可
d]`,}vi#E9 authorized agent 指定代理人
*)I1gR~ authorized capital 法定资本
@E;pT3; ) authorized clerk 出市员
Uroj%x N authorized dealer 认可交易商
8m<<tv. authorized financial institution 认可财务机构
%MNV 5UA[w authorized fund 认可基金
b{Ss+F authorized fund house 获授权的基金公司；认可基金公司
2GzpWV( authorized institution 认可机构
AMz=HN authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
W9'jzP authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
uJ[Vv4N%9 authorized insurer 获授权保险人；获认可承保人
xrnH= >.;m authorized investment 特准投资项目
Y1\vt+`O authorized person 获授权人
0&@ pX~h: authorized representative 获授权代表
%T \x~) authorized share capital 法定股本
n<*]`do,w automated quotation system 自动报价系统
%Eg e^4PE Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
J7vpCw2ni 自动交易系统〔香港期货交易所有限公司〕
3fTI&2: automatic adjustment mechanism 自动调整机制
$(=1A>40 automatic adjustment system 自动调整系统
]H2aYi $ Automatic Clearing House 自动票据交换所
$t}1|q| automatic exchange rates accumulation system 自动化汇率累集系统
Y cpO;md Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
7 bS[\5 automatic teller machine [ATM] 自动柜员机
%m3e faC autopay 自动转帐
p> S/6 [X available assets 可用资产
"|SE#k available fiscal reserve 现存财政储备
+r_[Tj|Er available profit 可用利润
,+.#
eg Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
J }CK|} average 平均；平均数；海损
au* jMcq average basic salary 平均基本薪金
7!;/w;C average consumer expenditure 平均消费开支；一般消费开支
^i\1c-/ average cost 平均成本
gw T,D.'Ut average cost of land production 增辟土地平均成本
~#\#!H7 average daily turnover 平均每日成交额
F JhVbAMd average daily wage rate 平均每日工资率
!*6z=:J average expenditure pattern 平均开支模式
KL]!E ~i average growth rate 平均增长率
'bPo 5V| average net fixed assets 固定资产平均净值
RC%r7K f average of relatives 相对价格平均数
U$uO%:4 % average price 平均价格
2zu~#qU[)M average propensity to consume 平均消费倾向；一般消费倾向
d
4R+gIA average propensity to save 平均储蓄倾向；一般储蓄倾向
e~? ]F 0/ average rate 平均率
J7o?h9 average revenue 平均收入；平均收益
Xs@ ^D, average stock 平均库存；平均存货
5V!XD9P' average yearly rent 平均年租
12dW:#[ avoidance of double taxation 避免双重课税
|"v{RC0 avoidance of tax 避税
