A:
Pl
} dA A share Ａ股；甲类股份
x6ig,N~AO abatement of tax 减税；减扣免税额
f9FsZD ABN AMRO Bank N.V. 荷兰银行
"=W7=V8w above-the-line expenditure 线上项目支出；经常预算支出
[-sE:O`yt above-the-line receipt 线上项目收入；经常预算收入
#mX =Y>l ABSA Asia Limited 南非联合亚洲有限公司
gi7As $+E absolute change 绝对数值变更
O>Nop5#o absolute expenditure 实际开支
X3:-+]6,d absolute guideline figure 绝对准则数字
9 6Tc:#9i absolute interest 绝对权益
-< 7KW0CA absolute order of discharge 绝对破产解除令
e.0vh?{\ absolute profit margin 绝对利润幅度
8<t?o'9I absolute value 实值；绝对值
D(&${Mnac absolutely vested interest 绝对既得权益
`C`_2y8 absorbed cost 已吸收成本；已分摊成本
!o 7uZC\ absorption 吸收；分摊；合并
T] nZ3EZ absorption rate 吸收率；摊配率；分摊率
$s hlNW\ ACB Finance Limited 亚洲商业财务有限公司
y )v'0q acceptable form of reciprocity 合理的互惠条件
x
c-=;|s acceptable rate 适当利率；适当汇率
*Df|D/, WE acceptance agreement 承兑协议
~} mX#, acceptance for honour 参加承兑
O4&/g- acceptor 承兑人；接受人；受票人
3Lq?Y7#KQp acceptor for honour 参加承兑人
m 4n J9<- accident insurance 意外保险
w>X33Ff]8@ Accident Insurance Association of Hong Kong 香港意外保险公会
#TUsi ,jG accident insurance scheme 意外保险计划
}tU<RvT accident year basis 意外年度基准
H+; _fd accommodation 通融；贷款
OZ_'& CZ accommodation bill 通融票据；空头票据
h"YIAQ', accommodation party 汇票代发人
-{ZTp8 P> account balance 帐户余额；帐户结余
cJm!3X account book 帐簿
KTk% N p account collected in advance 预收款项
$Tq-<FbM) account current book 往来帐簿
c*_I1}l account of after-acquired property 事后取得的财产报告
Gr#p QE2; account of defaulter 拖欠帐目
Vd|5 JA}<" account payable 应付帐款
+6f5uMKUvs account payee only [A/C payee only] 只可转帐；存入收款人帐户
SM:{o&S` account receivable 应收帐款
vdNh25a< h account receivable report 应收帐款报表
y6; '?.Y1 account statement 结单；帐单；会计财务报表
1` m ~c account title 帐户名称；会计科目
;'pEzz?k" accountant's report 会计师报告
x-U^U.i@ Accountant's Report Rules 会计师报告规则
N`grr{*_ accounting and auditing procedure 会计与审计程序；会计与核数程序
/,= wP) Accounting Arrangements 《会计安排》
qB7.LR*' accounting basis 会计基础
}x-~>$:" accounting by Official Receiver 破产管理署署长呈交的帐目
~/\;7E{8! Accounting Circular 《会计通告》
OR( )D~:n accounting class 会计类别
$Kb-mFR accounting date 记帐日期；会计结算日期
(XRj##G{ accounting for money 款项核算
_hMV v&$ Accounting Officer 会计主任
Tc\^=e^N? accounting period 会计报告期；会计期
` /]8C &u accounting policy 会计政策；会计方针
$K ,rVTU accounting practice 会计惯例
gA!-F}x$ accounting principle 会计准则
4^alAq^ accounting record 会计记录
4\2p8__ accounting report 会计报告
KE 16BjX@ Accounting Services Branch [Treasury] 会计事务部〔库务署〕
bR*T}w$< Accounting Society of China 中国会计学会
% o#D" accounting statement 会计报表
"a`0s_F,^ accounting system 会计制度；会计系统
bg_Zf7{ accounting transaction 会计事项；帐务交易
0 } liK accounting treatment 会计处理
!U,qr0h accounting year 会计年度
h:# accretion 增值；添加
8o4<F%ot accrual 应计项目；应累算数目
X'jEI{1w accrual basis 应计制；权责发生制
V uJth
accrual basis accounting 应计制会计；权责发生制会计
68)z`JI|<) accrue 应累算；应计
w>H!H6Q accrued benefit 应累算利益
4m#i4 accrued charges 应计费用
'iMI&?8u accrued cumulative preference share dividend 应累算的累积优先股股息
2{XQDOyA
accrued expenses 应累算费用
?_W "=WpC accrued interest payable 应付利息；应计未付利息
52l| accrued interest receivable 应收利息；应计未收利息
P!B\:B%4~] accrued right 累算权益
!S%XIq}FX accruing profit 应累算的利润
_h@7>+vl~ accumulated fiscal reserve 累积财政储备
z
O$SL8U accumulated profit 累积利润；滚存溢利
9S&6 u1 accumulated reserve 累积储备
>0@X^o accumulation of surplus income 累积收益盈余
t }nZrD acquired assets 既得资产
fn#b3ee acquisition 收购；购置；取得
#hR}7K+@ acquisition cost 购置成本
wOHK
dQ' acquisition expenses 购置费用
c4L5"_#`x- acquisition of 100% interest 收购全部股权
XuR!9x^5 acquisition of control 取得控制权
`x6 i5mp acquisition of fixed assets 购置固定资产
LL9Mt y, acquisition of shell “买壳”
vh?({A#>.E acquisition price 收购价
a/L?R
Uu act of God 天灾
NqhRJa63 acting partner 执事合伙人
pl
q$t/.U; active market 买卖活跃的市场；交投畅旺的市场；旺市
0\o0(eHCQz active partner 积极参与的合伙人
+Z)||MR" active trading 交投活跃
[_-CO }> actual circulation 实际流通
bi KpV? Dp actual cost 实际成本
te" 8ZmJ actual expenditure 实际开支；实际支出
[^ 7^&/0 actual income 实际入息；实际收入；实际收益
HewVwD<C actual market 现货市场
s}`=pk/FM actual price 现货价；实际价格
JsfbY^wz actual profit 实际利润
u4z]6?,"e actual quotation 实盘；实际价位；实际报价
.HZYSY:X actual year basis 按实际年度计算
2',t@< U actuals 实货
^x 4,}' ( actuarial investigation 精算调查
^>g+:?x actuarial principle 精算原则
f_D1zU^ actuarial report 精算师报告
vx!nC}f"k` Actuarial Society of Hong Kong 香港精算学会
]jY->NsA] actuarial valuation 精算师估值
4 "l(rg actuary 精算师
{*jkx ,| ad referendum agreement 暂定协议；有待覆核的协定
5IdmKP | ad valorem duty 从价税；按值征税
zFB$^)v "< ad valorem duty system 从价税制
3gv>AgG ad valorem fee 从价费
Q9%N>h9 ad valorem tariff 从价关税
; M"hX additional allowance 额外免税额
xiA9X]F B additional amount for unexpired risk 未过期风险的额外款额
`Ph4!-6# additional assessable profit 补加应评税利润
8.Y6r additional assessment 补加评税
m&2< ?a}l additional commitment 额外承担
`jP\*k`~] additional commitment vote 额外承担拨款
r(cS{oni additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
ut-UTW additional dependent parent allowance 供养父母额外免税额
y3;G<9K2c] additional provision 额外拨款
Q*mPU=< additional stamp duty 附加印花税
)vuxy additional tax 补加税罚款；补加税款
G _42ckLq Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
&h4(lM adjudged bankrupt 被裁定破产
n]9y Cr adjudicated bankrupt 裁定破产人
z${ B| adjudication fee 裁定费；评定印花税额手续费；评估契据费
7 |,5; adjudication of bankruptcy 裁定破产；宣告破产
<FGNV+?%e adjudication of insolvency 裁定无力偿还债务
P}?,*'b adjusted actual 经调整的实数；调整后的实数
l6l )M adjusted current assets 经调整的流动资产；调整后的流动资产
~73YOGiGJH adjusted figure 经调整的数字；调整后的数额
\P{VJ^) 0 adjusted liabilities 经调整的负债；调整后的负债
5zfaqt` adjusted loss 经调整的亏损；调整后的亏损
*]x]U >EF adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
]dk~C?H adjusted profit 经调整的利润；调整后的利润
x]y~KbdeB adjusted surplus 经调整的盈余额；调整后的盈余额
p@r~L(>+3 adjusted value 经调整的价值；调整后的价值
ZL1[Khr,s adjustment 调整；修订；理算〔保险〕
+sgishqn9 adjustment centre 调剂中心
oWx!
'K6]V adjustment lag 调整过程的时间差距；调整时差
v
C><N adjustment mechanism 调整机制
93o}vy-> adjustment of loss 亏损调整
AO8`ItNZdT adjustment process 调整过程；调整程序
v9M ;W+J adjustment range 调整幅度
B[cZEFo\ administered exchange rate 受管制汇率
7*@q d& Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
sEhdkN}6 administration expenses 行政费用
9.1%T06$ administration fee 手续费；行政费
= $b^ X?x administration in bankruptcy 破产管理
o1I{^7/ administration order 遗产管理令
8 b|& administrator 管理人；遗产管理人
tM{t'WU administrator of the estate 遗产管理人
. D)'ZY admission of debt 债项承认书
iSI j ?. admission of proof 接纳债权证明
FeSe^ ^d W advance 放贷款项；垫付款项；预支款项；预付款项
%3z-^#B= advance account 暂支帐目；预付款帐户
q| gG{9 advance compensation 预付补偿金
Ds0^/bYp& advance from shareholder 股东垫款
Q> @0'y=s advance pending reimbursement 预支以待日后付还
7M^!t X advanced economy 先进经济体系
#.Ft PR advancement 预付；预付财产
|910xd`Z advances warrant 垫款令
) ZNH/9e/ advancing 贷出
PN0:,.4 adverse balance 逆差
B{c,/{ =O adverse exchange 逆汇
t[iE > advertisement addressed to shareholders 在报章刊登的致股东通告
z#bO FVg# advice for collection 托收通知书
(AXS QI~y advice of drawing 提款通知书；汇票通知书
*>S\i7RET advice of payment 付款通知
\f@PEiARG7 Advisory Committee [Securities and Futures Commission]
s?E7tmaM 谘询委员会〔证券及期货事务监察委员会〕
[< f\+g2ct Advisory Committee on Diversification 经济多元化谘询委员会
K.b-8NIUW affidavit 誓章；遗产申报誓章
dO rgqz`e affidavit of no receipt 述明无收款的誓章
4wBMBCJ;P affiliate 联号；联营公司；附属公司
M<g>z6 affiliated company 附属公司；联号；联营公司
#N@sJyI N affirmation [estate duty] 非宗教式宣誓〔遗产税〕
EiIbp4*e affordability 负担能力
y\r8_rBo African Development Bank [AfDB] 非洲开发银行
&``;1/J*W after-acquired property 事后取得的财产
7 P=1+2V after-hours dealing 市后交易
J<u,Y= -~ after-tax profit 税后盈利；税后利润；税后溢利
3vNo D agency agreement 代理协议
/`}C~ agency expenses 代理机构的开支
@x"vGYKd agency fee 代理费
'$ q'Wl) Agency Law 《代理法》
$&k zix agent 代理人；承销人
(#LV*&K%IC agent of company 公司代理人
}c%QF agent's fee 代理人费；经纪费
1&Nk aggregate 总计；总数；总体数字
fLct!H3 aggregate amount 总款额；总额
D| `[ [ aggregate assets and liabilities 总体资产与负债
!u>29VN aggregate at constant price 按固定价格计算的总体数字
6-QTqb?U;N aggregate demand 总需求
4N*Fq !k~ aggregate gross position 总持仓量
cz&Qoyh{; aggregate limit 总限额
KzI$GU3 aggregate of salaries tax 合计薪俸税
rk G*0#k aggregate performance 总体表现；总体业绩
C4TJS,!1rH aggregate supply 总体供应
O^F%ssF8 aggregate surplus 总盈余
T~=NY, n aggregate total 整体总额
D3(|bSca aggregate value 总值；合计价值
) d wPD aggregated basis 合计基准
GkaIqBS aggregated net chargeable income 合计应课税入息实额
yi
r#G""7 aggregation 合并计算；合计；总和
c i_XcG aggregation of incomes of husband and wife 夫妇入息合并计算
%+Mi~k*A' aggregation of property 财产的总和
qR Txg% agio 差价；贴水
n=L;(jp<j 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》
< yE(p Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
>77
/e@ 《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》
E3_EXz9 h Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
G@
BrU q 《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》
FzA_-d/_dg Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
tJ bOn$]2" 《香港政府和大韩民国政府关于相互促进和保护投资协定》
j}#48{ agreement for a settlement 授产协议
@,pO%,E6 agreement for assignment 转让协议
P_,f agreement for sale 售卖协议；买卖协议
kHm1aE < agreement for sale and purchase 买卖协议
N[){yaj agreement for the payment of interest 支付利息协议
\,ir]e,1 agreement for the repayment of money 还款协议
zp,f} agreement of reinsurance 再保险协议
c ^Rz?2x Agricultural Bank of China 中国农业银行
91jv=>=DM air passenger departure tax 飞机乘客离境税
1sGkbfh{t Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
4US8B=jk airport tax 机场税
ov*zQP alcohol duty 酒精税
Q?I)1][ !" alienation 让与；让渡；转让
M)V z9, alimony 生活费；赡养费
c{V0]A9VF All Ordinaries Index [AOI] 所有普通股指数
H.v`JNs ( all risks 全险；综合险
()}O|JL:K All Sales Record for Stock Market 《股票市场成交报告》
3E y#? Allied Capital Resources Limited 新联财务有限公司
?b^VEp.;} all-items index [Consumer Price Index] 总指数〔消费物价指数〕
)p(5$AR7 allocation letter 拨款信件
:-Ho5DHg allocation of fund 分配款项；预留款项
J &u&G7#S
allocation of profit 利润分配；溢利分配
4~ZQsw ` allocation warrant 拨款令
Q^b_+M allotment 分配；配股
eP(%+[g allotment notice 股份配售通知；配股通知
0 r_8/|N# allotment of shares 股份分配
i8Y l1nF allowable 可获宽免；免税的
)wCA 8 allowable business loss 可扣除的营业亏损
3! R b { allowable expenses 可扣税的支出
:_p3nb[r allowance 免税额；津贴；备抵；准备金
s~IOc%3 allowance for debts 债项的免税额
j K$4G.x allowance for depreciation by wear and tear 耗损折旧免税额
j<R,}nmD3\ allowance for funeral expenses 殡殓费的免税额
%0Ulh6g;Dt allowance for inflation 为通货膨胀而预留的款项；通胀准备金
b+[9) B)a? allowance for repairs and outgoings 修葺及支出方面的免税额
de[ c3!#1d allowance to debtor 给债务人的津贴
jf$6{zO6j alteration of capital 资本更改
xQk]a1 alternate trustee 候补受托人
\G#Qe*"'K amalgamation 合并
9c=Y+=< ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
bqs b (C ambit of charges 征税范围；收费范围
P@PZ m amended valuation 经修订的估值
yodJ GGAzk American Commodities Exchange 美国商品交易所
jE&kN$.7 j American Express Bank Limited 美国运通银行
>XSe[K American Stock Exchange 美国证券交易所
~SUA.YuF amortization 摊销
( X)$ 8y amount due from banks 存放银行同业的款项
(=QaAn,,R amount due from banks abroad 存放海外银行同业的款项
-l`@pklQ amount due from holding companies 控股公司欠款
v" F.<Q amount due from local banks 存放本港银行同业的款项
a_`E'BkgU amount due to banks 银行同业的存款
ig")bt3s5 amount due to banks abroad 海外银行同业的存款
Q2Yv8q_}Uq amount due to holding companies 控股公司存款
mkk74 NY amount due to local banks 本港银行同业的存款
y$r9Y!?s amount due to outport banks 外埠银行同业的存款
?\<2*sW [k amount for note issue 发行纸币的款额
!6@xX08z amount of bond 担保契据的款额
B ag2sk amount of consideration 代价款额
69d Fd!G\ amount of contribution 供款数额
2^ ^;Q: amount of indebtedness 负债款额
h:z;b; amount of principal of the loan 贷款本金额
2 8f-8B amount of rates chargeable 应征差饷数额
1 _fFbb" amount of share capital 股本额
p8 7s99 amount of sums assured 承保款额
^W_}Gd<-#Y amount of variation 变动幅度
%,K |v amount of vote 拨款数额
`y P-,lA$ amount payable 应付款额
/I7sa* i amount receivable 应收款额
G qk"%irZ Amsterdam Stock Exchange 阿姆斯特丹证券交易所
$\81WsL ' analysis 分析
\S=!la_T@m ancillary risk 附属风险
umcbIi(' annual account 周年帐目；周年帐目报表；年度决算；年结
,^26.p$ annual accounting date 年结日期
d=oOMXYa annual allowance 每年免税额；年积金；年度津贴；年津
UciWrwE annual balance 年度余额
r?{Vqephz annual disposable income 每年可动用收入
J}._v\Q7P annual estimates 周年预算
(PsA [>F annual fee 年费
vEtogkFA" annual general meeting 周年大会
~e
6yaX8S annual growth rate 年增率；每年增长率
w?jmi~ 6 annual long-term supplement 长期个案每年补助金
r;|Bc$P annual pensionable emolument 可供计算退休金的年薪
u\t[rC=yd annual report 年报
0WF(Ga/o Annual Report on the Consumer Price Index 《消费物价指数年报》
I;P?P5H annual return 周年报表；周年申报表；每年报税表格
:{_Or'L Annual Return Rules 《周年报表规则》
}2`S@Rq.WW annual review of consumer prices 每年消费物价回顾
iN`/pW/JE annual roll-forward basis 逐年延展方式
{@Diig annual salary 年薪
"*+epC|ks annual statement 年度报表；年度决算表
S~(4q#Dt- Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
6Wc eDY annuitant 年金受益人
5\R8>G~H annuity 年金
aCGPtA' annuity contract 年金合约
1yX&iO^d annuity on human life 人寿年金
B
susXW$ antecedent debt 先前的债项
P%ZWm=lg ante-dated cheque 倒填日期支票
?z:xQ*#X anticipated expenditure 预期开支
^z[s;:- anticipated net profit 预期纯利
t$l[ 4
R- anticipated revenue 预期收入
(g7nMrE$j anti-inflation measure 反通货膨胀措施
;Ic3th%u anti-inflationary stance 反通货膨胀立场
lz{>c.Ll[ apparent deficit 表面赤字
MYN1 zYT6j apparent financial solvency 表面偿债能力
s3J T1TX apparent partner 表面合伙人
7Mo O2 application for personal assessment 个人入息课税申请书
wTIf#y 1=9 application of fund 资金应用
`d
OjCA_& application to release as liquidator and to destruct the books of accounts and documents
CvbY2_>Nh 申请免除清盘人职务及毁灭帐簿与文件
2mU}"gf[ appointed actuary 委任精算师
&cpRB&bf appointed auditor 委任核数师；委任审计师
(/ k, q appointed trustee 委任的受托人
~Rv U+D appointer 委任人
ngm7V s apportioned pro rata 按比例分摊
`&pb`P<` apportionment 分配；分摊
,ypxy/ Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
F6%rH$aS apportionment formula 分摊方程式
< "~ k8:=4 apportionment of estate duty 遗产税的分摊
1d\K{ 7i# appraisal 估价；评估
/)oxuk&}c appreciable growth 可观增长
N" E\o,_ appreciable impact 显着影响
^+GN8L Us appreciable increase 可观增长
zR{ TWk] appreciation 增值；升值
0HNe44oI+D appreciation against other currencies 相对其他货币升值
( _nkscf appreciation of the exchange value of Hong Kong dollar 港元汇值上升
<7 PtC,74 appreciation tax 增值税
29av8eW?3 appropriation 拨款；拨用；拨付
: -6 _X< appropriation account 拨款帐目
X,y$!2QI Appropriation Bill 拨款法案
)$th${pd#v appropriation-in-aid system 补助拨款办法
|ZZ3Qr+%S approved assets 核准资产
57[O)5u.+ approved basket stock 认可一篮子证券
k?S-peyRO approved budget 核准预算
%H} +'.8 approved charitable donation 认可慈善捐款
V KR6 i approved charitable institution 认可慈善机构
OmoY] 8N} approved currency 核准货币；认可货币
.Dx]wv approved estimates 核准预算
n"d T^
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X;6X
K$" approved overseas insurer 核准海外保险人
ko,
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'fVk1Qj^ approved pooled investment fund 核准汇集投资基金
4cV(Z-\ approved provident fund scheme 认可公积金计划
\ lY26 ' approved provision 核准拨款
^ )+tn approved redeemable share 核准可赎回股份
F[ ? t"d approved regional stock 认可地区性证券
f3596a approved retirement scheme 认可退休金计划
Q7Dkh KT approved subordinated loan 核准附属贷款
9]7^/g *! arbitrage 套戥；套汇；套利
\7/xb{z| arbitrageur 套戥者；套汇者
|J6CH87> arbitrary amount 临时款项
[e*8hb S arrangement 措施；安排；协定
N86Hn]# arrears 欠款
zF{ z_c#3@ arrears of pay 欠付薪酬
9JUlu arrears of revenue 逾期未收税款；逾期未收的帐项
?V zST } articles of association 组织章程；组织细则；组织章程细则
3gGF? 0o Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
`[:f ;2(@ ascertainment of profit 确定利润
2^:5aABQ "Asia Clear" “亚洲结算系统”
/Wj9Stj5 Asia Commercial Bank Ltd. 亚洲商业银行有限公司
sXfx[)T< Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
R_H di~ k Asian Development Fund [ADF] 亚洲发展基金
=nY*,X u< Asian dollar bond 亚洲美元债券
"urQUpF Asian dollar market 亚洲美元市场
\y0abxIHS Asian dollar rate 亚洲美元利率
(>Tu~V o Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
y\@XW*_? Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
i4uUvZ f asked price 沽盘；喊价；索价；卖方报价
RQh4RUm assessable income 应评税入息
SYC_=X assessable loss 应评税亏损
k|g~ xmI; assessable profit 应评税利润
-Ol/r=/& assessable value 应评税值
*.i` hfR c assessed profit 估定利润
C"Y M"9JSJ assessed value 经评估价值
+:^ tppg assessment 评税；评定；估价；评税单
N 2x\O~7 assessment number 评税编号；估价编号
hZyz5aZ)K assessment of additional tax 补加税评税
,I)/ V>u assessment of performance 业绩评估；实绩评价
#|gt(p]C Assessor 评税主任
OP> '<FK asset price bubbles 资产价格泡沫
3|@Ske1%Y asset-backed securities 具资产保证的证券
jLZ~9FXF2 assets accretion 资产增值
g E:qMs; assets and liabilities 资产与负债
!rwv~9I assets betterment statement 资产递增表；资产改进表
$_<,bC1[ assets lending 实物放款；有抵押贷款
!qy/'v4 assets of the company passing on the death 死者去世时转移的公司资产
h "q`gj assets pledged as security for liabilities 用作负债抵押的资产
'KXvn0 assets portfolio 资产投资组合
P/0 n)
Q assets price 资产价格
0A| .ch assets quality 资产质素
~ xzRx$vU assets realization 资产变现
PC D 1I98 assets refinancing arrangement 资产再集资安排
e yUo67'7 assets securitization 资产证券化
b~cN#w
# assets situated outside Hong Kong 在香港以外地方的资产
U*,5t81 assets stripping 削减资产；拆卖资产
#:2 36^xYS assets value 资产值
X_"TG;*$ assignee 承让人
CB6<Vng}C assignment 转让；转让书；转让契
e >MC
3D`5 assignment of interest 权益转让
:uqsRFo&4 assignment of letters patent and trade mark 专利证书及商标转让
h*&-[nSo assignment of property 物业转让；物业转让书
&|55:Y87 assignment right 转让权
347p2sK> assignor 转让人
n H y | associate 有联系的人；有关连人士；相联者；合伙人；联系人
KLlW\MF1 Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
*y
F 9_\n associate member 附属会员
,GGr@}) associated body corporate 相联法人团体
>H?8?a D associated company 相联公司；联属公司
V[A uw3) associated corporation 相联法团
t|d9EC]c( Association of Chartered Certified Accountants [ACCA] [United Kingdom]
lcyan 公认会计师公会〔英国〕
,%yjEO Association of Futures Exchange Brokers 香港期货经纪协会
l *.#g Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
BPe5c :z association of underwriters 承保人组织
@)|62Dv / assumption of control 接管
jj.i W@m assurance 担保；保险；转易；转易书
= K}5 fe assurance of interest 权益的转易
h0d ;a at 19XX price 按一九ＸＸ年价格计算
d z&8$(f, at a discount 按赔价计算；按贴水价格计算；打折扣
X .bNU at a premium 按溢价计算；按升水价格计算
ErHb c 2 at call 通知付款；按通知
GR Rv0M at constant market price 按固定市价计算
9U ZKL @KC at constant price 按固定价格计算
8"Hy'JA$O at cost 按成本计算
+P81&CaY at current market price 按当时市价计算；按现时市价计算
f9F@G&&Ugg at current price 按当时价格计算；按现时价格计算
PiP\T.XANa at factor cost 按要素成本计算；按生产要素成本计算
x{j|Tf 3,G at money-of-the-day price 按付款当日价格计算
W{Ine>
a' at or better 按指定或较佳价位〔买卖指令〕
nB WVG at par 按面值计算；平价
O2-9 Oo@#, at sight 见票即付
c54oQ1Q&" at the close 按收市盘
fOtL6/? at the opening 按开市盘
ehV`@ss attestation 见证；见证条款
6 `+dP"@ at-the-money option 平价期权
|Xlpg diu attorney 受权人；受托代表人
k$j>_U? P attornment 新拥有人承认书
B{PI&a9~s% attributable profit 可归属利润
LaG./+IP attributable share value 可归属股份价值
nK)U.SZ Auckland Stock Exchange 奥克兰证券交易所
~q5" ' auction 拍卖
|^ []Oy= auctioneer 拍卖商
N p $ pz audit 审计；核数
O=?WI
Audit Commission 审计署
` <cB 6 Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
wKIQK!B)mF 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〕
2Xys;Dwx audit review 帐目审查
5IE 2&V Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
o[' HiX audited account 审计帐目；经审计的帐目
?| s1Cuc audited annual account 经审计的周年帐目
:GBWQXb G audited balance sheet 经审计的资产负债表
NTkGLD1e. auditor 核数师；核数主任；审计师
*BF5B\[r? auditor's certificate 核数师证明书；审计师证明书
PbvRh~n auditor's report 核数师报告；审计师报告
Y!N *J Aussie bond 澳元债券
:
9wW*Ix austerity budget 紧缩预算
B"ZW.jM aI Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
i<@6f'Kir Australia All Ordinaries Index 澳洲所有普通股票指数
r({!ejT{U Australian Dollar [AUD] 澳元
WwG78b-OA Australian Options Market 澳大利亚期权市场
O0`sg90,C Australian Securities Commission 澳洲证券事务监察委员会
F[BJhN*]a Australian Society of Certified Practising Accountants 澳洲执业会计师公会
B2w\ Australian Stock Exchange 澳大利亚证券交易所
SSEK9UX Austrian Schilling [ATS] 奥地利先令
) jv]Oz authentication 认证；鉴证
xb1 i{d authority to purchase 委托购买证；委购书
?5_~Kn%2 authorization 认可；核准；授权；授权书
7 p}J]!Z authorization by direction 指示授权
kscZ
zXv authorization by instruction 指令授权
jT}3Zn authorization by warrant 令状授权
KCu @5`p authorization of unit trust 单位信托的认可
\x P$m| Y3 authorized agent 指定代理人
Y&!M#7/'J3 authorized capital 法定资本
Cgq/#2BM authorized clerk 出市员
{>PN}fk2QP authorized dealer 认可交易商
( L} authorized financial institution 认可财务机构
K<TVp;N authorized fund 认可基金
_:DnF authorized fund house 获授权的基金公司；认可基金公司
g`I`q3EF) authorized institution 认可机构
(hWr!(>C4] authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
l$N
b1& authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
+RW P;rk authorized insurer 获授权保险人；获认可承保人
o!!";q%DX authorized investment 特准投资项目
2[6>h) authorized person 获授权人
^PA >t$ authorized representative 获授权代表
VrLU07"0n authorized share capital 法定股本
ilJeI@ automated quotation system 自动报价系统
1 henQiIO Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
k`FCyO 自动交易系统〔香港期货交易所有限公司〕
v'gP,UO-%D automatic adjustment mechanism 自动调整机制
^wN x5t automatic adjustment system 自动调整系统
q/w<>u Automatic Clearing House 自动票据交换所
*W
aL}i(P1 automatic exchange rates accumulation system 自动化汇率累集系统
]k~Vh[[ Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
xEdCGwgp# automatic teller machine [ATM] 自动柜员机
XN6 5bq autopay 自动转帐
Au3> =x` available assets 可用资产
7fRL'I#[@ available fiscal reserve 现存财政储备
|:yQOq| available profit 可用利润
64xq@_+ Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
q ,6 y{RyS average 平均；平均数；海损
_%^t[4)q average basic salary 平均基本薪金
2ED^uc:
0S average consumer expenditure 平均消费开支；一般消费开支
!_0kn6 S5 average cost 平均成本
.I\)1kjX average cost of land production 增辟土地平均成本
eLE9-K+ average daily turnover 平均每日成交额
v l59|W6 average daily wage rate 平均每日工资率
Y8!T4dkn average expenditure pattern 平均开支模式
6!P];3&o\A average growth rate 平均增长率
U7O]g'BP average net fixed assets 固定资产平均净值
)P4# P2 average of relatives 相对价格平均数
u=^0n2ez average price 平均价格
wXw pKm average propensity to consume 平均消费倾向；一般消费倾向
l*]9 average propensity to save 平均储蓄倾向；一般储蓄倾向
gEC*JbA.3 average rate 平均率
t95hI DtD average revenue 平均收入；平均收益
^,S\-Uy9 average stock 平均库存；平均存货
S~^0
_? average yearly rent 平均年租
]}z ;!D> avoidance of double taxation 避免双重课税
h
$)t hW avoidance of tax 避税
