A:
2g;Id.i> A share Ａ股；甲类股份
8I0G%hD abatement of tax 减税；减扣免税额
J {$c| ABN AMRO Bank N.V. 荷兰银行
Twk<< above-the-line expenditure 线上项目支出；经常预算支出
*C.Kdf3w above-the-line receipt 线上项目收入；经常预算收入
U"a7myB+jX ABSA Asia Limited 南非联合亚洲有限公司
D{JwZL@7k2 absolute change 绝对数值变更
n'!x"O7 absolute expenditure 实际开支
uS! V_] absolute guideline figure 绝对准则数字
=D)ADZ\<r absolute interest 绝对权益
'Q g.D88 absolute order of discharge 绝对破产解除令
I^G6aw absolute profit margin 绝对利润幅度
o 9d|X Y_ absolute value 实值；绝对值
/`j2% 8^N absolutely vested interest 绝对既得权益
C2 yJ Xi`$ absorbed cost 已吸收成本；已分摊成本
a Ts9 lr: absorption 吸收；分摊；合并
B q tN= absorption rate 吸收率；摊配率；分摊率
mv(/M
t ACB Finance Limited 亚洲商业财务有限公司
#It!D5A acceptable form of reciprocity 合理的互惠条件
D H:9iX ' acceptable rate 适当利率；适当汇率
cvYKZ B acceptance agreement 承兑协议
n D}<zj$D2 acceptance for honour 参加承兑
j_S3<wEJ acceptor 承兑人；接受人；受票人
LdnTdh? acceptor for honour 参加承兑人
HstL'{&,-m accident insurance 意外保险
V OT9cP^6 Accident Insurance Association of Hong Kong 香港意外保险公会
,Qj\_vr@ accident insurance scheme 意外保险计划
7?\r9b D accident year basis 意外年度基准
)/Oldyp accommodation 通融；贷款
15MKV=?oY accommodation bill 通融票据；空头票据
9 7pnq1b accommodation party 汇票代发人
Uh'W d_? account balance 帐户余额；帐户结余
4G RHvA. account book 帐簿
^=qV)j account collected in advance 预收款项
S`vw<u4t account current book 往来帐簿
OXZx!h account of after-acquired property 事后取得的财产报告
EF;B) y= account of defaulter 拖欠帐目
}&%&0$% account payable 应付帐款
61*b|.sl'# account payee only [A/C payee only] 只可转帐；存入收款人帐户
JvS
~.g1 account receivable 应收帐款
4v2JrC; account receivable report 应收帐款报表
".?y!VY account statement 结单；帐单；会计财务报表
S5~(3I
)v account title 帐户名称；会计科目
s:I 8~Cc accountant's report 会计师报告
"WH
&BhQYD Accountant's Report Rules 会计师报告规则
R 9UC0D:-x accounting and auditing procedure 会计与审计程序；会计与核数程序
2L=(-CH9] Accounting Arrangements 《会计安排》
ac8su0 accounting basis 会计基础
l>)+Ho D accounting by Official Receiver 破产管理署署长呈交的帐目
{f Mo#`9= Accounting Circular 《会计通告》
biVsbxYurq accounting class 会计类别
Vc+~yh.) accounting date 记帐日期；会计结算日期
A [f `xE accounting for money 款项核算
VYrs4IFT$ Accounting Officer 会计主任
3w! NTvp accounting period 会计报告期；会计期
NU[Wj uLG accounting policy 会计政策；会计方针
<iM}p^jX9 accounting practice 会计惯例
f?"90 9& accounting principle 会计准则
{<i(aq? accounting record 会计记录
rEs!gGNN accounting report 会计报告
d!"gb ,ec Accounting Services Branch [Treasury] 会计事务部〔库务署〕
" pL5j Accounting Society of China 中国会计学会
!0cb f&^: accounting statement 会计报表
dCzS f4: accounting system 会计制度；会计系统
#?~G\Ux0/ accounting transaction 会计事项；帐务交易
T? ,Q=. accounting treatment 会计处理
YW"nPZNPy~ accounting year 会计年度
^;@! \Rc accretion 增值；添加
W r,pm#gl6 accrual 应计项目；应累算数目
G ahY+$L, accrual basis 应计制；权责发生制
> Qh#pn* accrual basis accounting 应计制会计；权责发生制会计
l
Ng)k1 accrue 应累算；应计
j0S[JpoF accrued benefit 应累算利益
/ q ^_
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d)0 hAdh accrued cumulative preference share dividend 应累算的累积优先股股息
M ED_#OS accrued expenses 应累算费用
$ccCI
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W;8}`k accrued interest receivable 应收利息；应计未收利息
%3q7i`AZ accrued right 累算权益
YV6w}b: accruing profit 应累算的利润
FO qD accumulated fiscal reserve 累积财政储备
= {~A}
X01 accumulated profit 累积利润；滚存溢利
PH!r W R accumulated reserve 累积储备
bbWW|PtWwP accumulation of surplus income 累积收益盈余
?$b*)< acquired assets 既得资产
fjS# acquisition 收购；购置；取得
&tw{d DD6 acquisition cost 购置成本
3U J SK+d\ acquisition expenses 购置费用
QW&@> i acquisition of 100% interest 收购全部股权
g n[h:+H& acquisition of control 取得控制权
wA6<Buj D acquisition of fixed assets 购置固定资产
JwUz4 acquisition of shell “买壳”
g+=f=5I3 acquisition price 收购价
h'A
#Yp0, act of God 天灾
i\\, Z
L acting partner 执事合伙人
5I5#LQv0 active market 买卖活跃的市场；交投畅旺的市场；旺市
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D|Bj(X8 active partner 积极参与的合伙人
u~27\oj, active trading 交投活跃
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(j" actual circulation 实际流通
*w 1R> actual cost 实际成本
E D_J8 + actual expenditure 实际开支；实际支出
`R:HMO[ ow actual income 实际入息；实际收入；实际收益
T2k# "zD actual market 现货市场
It8@Cp.dU actual price 现货价；实际价格
wdEQB-dA actual profit 实际利润
PJ'@! jx actual quotation 实盘；实际价位；实际报价
Z'y:r2{ql actual year basis 按实际年度计算
Tc; j )_C) actuals 实货
.p\<niu7 actuarial investigation 精算调查
9 icy&' actuarial principle 精算原则
[ 1.>9ngj actuarial report 精算师报告
h?&S*)1 Actuarial Society of Hong Kong 香港精算学会
S d]`) actuarial valuation 精算师估值
@ {8x L actuary 精算师
NSQf@o ad referendum agreement 暂定协议；有待覆核的协定
!*=+E%7 ad valorem duty 从价税；按值征税
3?yq*uE} ad valorem duty system 从价税制
zvh&o*\2<d ad valorem fee 从价费
k0-,qM#p;X ad valorem tariff 从价关税
1&JB@F9! additional allowance 额外免税额
4CioVQdj additional amount for unexpired risk 未过期风险的额外款额
{@3p^b*E)1 additional assessable profit 补加应评税利润
(J\Qo9Il additional assessment 补加评税
tf q; KR additional commitment 额外承担
PH]ui= additional commitment vote 额外承担拨款
r!O4]j_3 additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
SR&'38UCe additional dependent parent allowance 供养父母额外免税额
RyN?Sn5) additional provision 额外拨款
{#uf#J| additional stamp duty 附加印花税
|PW . CV0, additional tax 补加税罚款；补加税款
k[;(@e@c Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
atjrn:X adjudged bankrupt 被裁定破产
G:?l;+P1 adjudicated bankrupt 裁定破产人
mi$*,fz adjudication fee 裁定费；评定印花税额手续费；评估契据费
p +|(lrYC adjudication of bankruptcy 裁定破产；宣告破产
1N\-Ku adjudication of insolvency 裁定无力偿还债务
L9(!L$ adjusted actual 经调整的实数；调整后的实数
] iVoF N}^ adjusted current assets 经调整的流动资产；调整后的流动资产
Q~AK0W adjusted figure 经调整的数字；调整后的数额
BJ 7m3[lz adjusted liabilities 经调整的负债；调整后的负债
D}:M0EBS adjusted loss 经调整的亏损；调整后的亏损
=[V 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
d"JI4)%
adjusted profit 经调整的利润；调整后的利润
5nJmabw3 adjusted surplus 经调整的盈余额；调整后的盈余额
s9}V nNr adjusted value 经调整的价值；调整后的价值
1r;. r| adjustment 调整；修订；理算〔保险〕
$4*k=+wS adjustment centre 调剂中心
'9#h^. adjustment lag 调整过程的时间差距；调整时差
:p,DAt} adjustment mechanism 调整机制
~ V<62"G adjustment of loss 亏损调整
h> A}vI*: adjustment process 调整过程；调整程序
q<*UeyE
S adjustment range 调整幅度
S) [$F} administered exchange rate 受管制汇率
\Z%V)ZRi= Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
p(]o#$ 6[ administration expenses 行政费用
h2]gA_T` administration fee 手续费；行政费
$+.!(Js"K administration in bankruptcy 破产管理
{QRrAi administration order 遗产管理令
l\{{iAC]I administrator 管理人；遗产管理人
X:Z*7P/ administrator of the estate 遗产管理人
BSib/)p admission of debt 债项承认书
2
.)`8 |c9 admission of proof 接纳债权证明
wth*H$iF advance 放贷款项；垫付款项；预支款项；预付款项
>
:
;*3 advance account 暂支帐目；预付款帐户
b];? tP advance compensation 预付补偿金
-YHyJs-bU advance from shareholder 股东垫款
nofK(0TF advance pending reimbursement 预支以待日后付还
zV8^ Hxl advanced economy 先进经济体系
;iMgv5= advancement 预付；预付财产
e+=P)Zp/ advances warrant 垫款令
$5n6C7 advancing 贷出
)0 W-S9e< adverse balance 逆差
J|A:C[7 2 adverse exchange 逆汇
:pZWFJ34{ advertisement addressed to shareholders 在报章刊登的致股东通告
Z#P:C":e advice for collection 托收通知书
8bIwRVA2\ advice of drawing 提款通知书；汇票通知书
4]$$ar) advice of payment 付款通知
'6&a8 &: Advisory Committee [Securities and Futures Commission]
&=d0'3k> 谘询委员会〔证券及期货事务监察委员会〕
\P` mV9P Advisory Committee on Diversification 经济多元化谘询委员会
CnA0^JX affidavit 誓章；遗产申报誓章
eQvdi| 6 affidavit of no receipt 述明无收款的誓章
8QYM/yAM affiliate 联号；联营公司；附属公司
] oh.w affiliated company 附属公司；联号；联营公司
;5fq[v^P: affirmation [estate duty] 非宗教式宣誓〔遗产税〕
Q7b$j\;I affordability 负担能力
C_JDQByfL African Development Bank [AfDB] 非洲开发银行
aJi0!6o y after-acquired property 事后取得的财产
}JKK"d}U after-hours dealing 市后交易
GcL:plz after-tax profit 税后盈利；税后利润；税后溢利
6 -\ghPo agency agreement 代理协议
@a{1 vT9b agency expenses 代理机构的开支
&CEZ+\bA agency fee 代理费
1 hQe uG Agency Law 《代理法》
mSu1/?PS agent 代理人；承销人
u(!@6%?- agent of company 公司代理人
_Bh ^ <D- agent's fee 代理人费；经纪费
M!e$h?vB aggregate 总计；总数；总体数字
c5t],P aggregate amount 总款额；总额
2}^fhMS aggregate assets and liabilities 总体资产与负债
B.-1wZl aggregate at constant price 按固定价格计算的总体数字
pg.z `k aggregate demand 总需求
??!+2G#%! aggregate gross position 总持仓量
_26~<gU8 aggregate limit 总限额
P ;#}@ /E aggregate of salaries tax 合计薪俸税
I C6}s aggregate performance 总体表现；总体业绩
w/`I2uYu aggregate supply 总体供应
h* to%N aggregate surplus 总盈余
*0
0K3 aggregate total 整体总额
l$_Yl&!q$ aggregate value 总值；合计价值
0m|$ vb aggregated basis 合计基准
5+gSpg]i aggregated net chargeable income 合计应课税入息实额
-2dk8]KB] aggregation 合并计算；合计；总和
+s}"&IV% aggregation of incomes of husband and wife 夫妇入息合并计算
nzdJ *C aggregation of property 财产的总和
q~^qf agio 差价；贴水
2^}E!(< 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》
[a&|c%h Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
It ZqLUJ m 《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》
.5',w"R Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
_dT,%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》
se)vi;J7 K Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
1?6;Oc^ 《香港政府和大韩民国政府关于相互促进和保护投资协定》
ng-g\&- agreement for a settlement 授产协议
p#~Dq(Q agreement for assignment 转让协议
, 8NY<sFh agreement for sale 售卖协议；买卖协议
w+P?JR!)+ agreement for sale and purchase 买卖协议
uIG,2 u, agreement for the payment of interest 支付利息协议
wz-#kH5? agreement for the repayment of money 还款协议
C>d_a;pX agreement of reinsurance 再保险协议
kAF[K,G G Agricultural Bank of China 中国农业银行
A{5^A)$ air passenger departure tax 飞机乘客离境税
poqcoSL"} Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
a)+;<GZ ~ airport tax 机场税
/e^q>>z alcohol duty 酒精税
=kp-[7
alienation 让与；让渡；转让
R89 ;<,Ie alimony 生活费；赡养费
T9@W,0# All Ordinaries Index [AOI] 所有普通股指数
!^dvtv`K all risks 全险；综合险
e B`7C"Z All Sales Record for Stock Market 《股票市场成交报告》
q 1Ja*=r Allied Capital Resources Limited 新联财务有限公司
M(l>^N8W8 all-items index [Consumer Price Index] 总指数〔消费物价指数〕
nQ/R,+6h allocation letter 拨款信件
O<&8 gk~ allocation of fund 分配款项；预留款项
GZ. F q allocation of profit 利润分配；溢利分配
)Q_^f'4 allocation warrant 拨款令
d]JiJgfa% allotment 分配；配股
u? a* bW allotment notice 股份配售通知；配股通知
s3+ ^q allotment of shares 股份分配
[xF (t @p allowable 可获宽免；免税的
^Z:oCTOP allowable business loss 可扣除的营业亏损
|U*wMYC allowable expenses 可扣税的支出
XwKB+Yj0 allowance 免税额；津贴；备抵；准备金
<1 H bjR w allowance for debts 债项的免税额
8Bvc# +B allowance for depreciation by wear and tear 耗损折旧免税额
(x{6N^J.t allowance for funeral expenses 殡殓费的免税额
kKU,|> 3h allowance for inflation 为通货膨胀而预留的款项；通胀准备金
r Z0+mS'/G allowance for repairs and outgoings 修葺及支出方面的免税额
'%@fW:r~ allowance to debtor 给债务人的津贴
N`Fgjn Q` alteration of capital 资本更改
qV OlU H alternate trustee 候补受托人
:G/T{87H amalgamation 合并
0B0Uay'd_ ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
`'Fz :i ambit of charges 征税范围；收费范围
O7p> "Bh amended valuation 经修订的估值
J2\%rb, American Commodities Exchange 美国商品交易所
j'#Y$d1. American Express Bank Limited 美国运通银行
0v%ZKvSID American Stock Exchange 美国证券交易所
>wiW(Ki } amortization 摊销
|p"P+"# amount due from banks 存放银行同业的款项
N? r{Y$x amount due from banks abroad 存放海外银行同业的款项
Byx8`Cx1 amount due from holding companies 控股公司欠款
y\]~S2}G amount due from local banks 存放本港银行同业的款项
J?d&+mt amount due to banks 银行同业的存款
o`hVI*D amount due to banks abroad 海外银行同业的存款
3jMHe~.E< amount due to holding companies 控股公司存款
}@
Nurs)%_ amount due to local banks 本港银行同业的存款
r+T@WvS%W amount due to outport banks 外埠银行同业的存款
7B@[`>5?%L amount for note issue 发行纸币的款额
_`4jzJ* amount of bond 担保契据的款额
!"w1 Pv, amount of consideration 代价款额
NwH`t#zd amount of contribution 供款数额
p<5ED\;N; amount of indebtedness 负债款额
NA5AR*f' amount of principal of the loan 贷款本金额
v%_5!SR amount of rates chargeable 应征差饷数额
Algk4zfK2, amount of share capital 股本额
F!FXZht$P amount of sums assured 承保款额
VqzcTr]_ amount of variation 变动幅度
=YZyH4eI amount of vote 拨款数额
F9DY\EI amount payable 应付款额
g`6 _Ao8 amount receivable 应收款额
! &f(X s Amsterdam Stock Exchange 阿姆斯特丹证券交易所
6\MH2 &L< analysis 分析
[yzDa:% ancillary risk 附属风险
A^/$ |@ annual account 周年帐目；周年帐目报表；年度决算；年结
f9A^0A?c annual accounting date 年结日期
2hOr#I$/ annual allowance 每年免税额；年积金；年度津贴；年津
Qqt< annual balance 年度余额
Ho3$T annual disposable income 每年可动用收入
h,:8TMJRRN annual estimates 周年预算
Ep/ kb-~- annual fee 年费
k)VoDxMKK annual general meeting 周年大会
C_>dJYM annual growth rate 年增率；每年增长率
?nW K s annual long-term supplement 长期个案每年补助金
=y n|.%b annual pensionable emolument 可供计算退休金的年薪
$ b Q4[ annual report 年报
&&Sl0(6x[T Annual Report on the Consumer Price Index 《消费物价指数年报》
EeW %5/; annual return 周年报表；周年申报表；每年报税表格
SiN22k+ Annual Return Rules 《周年报表规则》
4qyPjAG annual review of consumer prices 每年消费物价回顾
2Iq*7 n:v0 annual roll-forward basis 逐年延展方式
*!,k`=.([# annual salary 年薪
1+Bj` ACP annual statement 年度报表；年度决算表
]"i^ VVw 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
KXcE@q9 annuitant 年金受益人
\ZC 0bHsA annuity 年金
>"D0vj annuity contract 年金合约
<4*)J9V^s= annuity on human life 人寿年金
Su k;##I antecedent debt 先前的债项
uC"Gm;0 ante-dated cheque 倒填日期支票
vcSb:(' anticipated expenditure 预期开支
<'O|7.
^^ anticipated net profit 预期纯利
D/tFN+|P anticipated revenue 预期收入
d4LH`@SUZ- anti-inflation measure 反通货膨胀措施
_+qtH< F/ anti-inflationary stance 反通货膨胀立场
%D[6; PT apparent deficit 表面赤字
#G("Oh apparent financial solvency 表面偿债能力
HCa EETk5 apparent partner 表面合伙人
kQ .3J.Q5 application for personal assessment 个人入息课税申请书
3_Mynop application of fund 资金应用
}nWW`:t kx application to release as liquidator and to destruct the books of accounts and documents
8[u$CTl7a 申请免除清盘人职务及毁灭帐簿与文件
I_ na^s h* appointed actuary 委任精算师
%Pk@ `t (3 appointed auditor 委任核数师；委任审计师
Ki%RSW(_` appointed trustee 委任的受托人
5I 0j>{U& appointer 委任人
y {QF#&lW apportioned pro rata 按比例分摊
t,qz%J&a apportionment 分配；分摊
vVH*\&H\T Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
O_&K m[ apportionment formula 分摊方程式
! p3vnO X6 apportionment of estate duty 遗产税的分摊
n)rSg zI appraisal 估价；评估
<is%lx(GDX appreciable growth 可观增长
- s0QE Q appreciable impact 显着影响
qa5 T(: 8 appreciable increase 可观增长
E1>zKENN; appreciation 增值；升值
8z* /J=n appreciation against other currencies 相对其他货币升值
^-K ~ y appreciation of the exchange value of Hong Kong dollar 港元汇值上升
Q}]RB$ZS appreciation tax 增值税
'dcO- A:> appropriation 拨款；拨用；拨付
B@,#,-=
appropriation account 拨款帐目
yo# fJ` Appropriation Bill 拨款法案
6g'+1%O appropriation-in-aid system 补助拨款办法
e `Tssa+ approved assets 核准资产
x$24Nc1a' approved basket stock 认可一篮子证券
H)i%\7F5 approved budget 核准预算
0/zgjT|fe approved charitable donation 认可慈善捐款
w(nQ:;oC approved charitable institution 认可慈善机构
usI$ approved currency 核准货币；认可货币
\_ 3#%%z approved estimates 核准预算
IoWK 8x approved estimates of expenditure 核准开支预算
M l9 approved overseas insurer 核准海外保险人
4z!(!J ) approved overseas trust company 核准海外信托公司
mf)E%qo approved pooled investment fund 核准汇集投资基金
1#^r 5E4 approved provident fund scheme 认可公积金计划
Z;J{&OJ3qM approved provision 核准拨款
S{c;n*x f approved redeemable share 核准可赎回股份
4GqE%n+ta~ approved regional stock 认可地区性证券
}B2qtb3 approved retirement scheme 认可退休金计划
G:{\-R' approved subordinated loan 核准附属贷款
XB\n4 |4 arbitrage 套戥；套汇；套利
/SQ1i}% arbitrageur 套戥者；套汇者
s@5r}6?M arbitrary amount 临时款项
F[==vte| arrangement 措施；安排；协定
+ xRSd * arrears 欠款
T>pz?e^5& arrears of pay 欠付薪酬
2?\L#=<F arrears of revenue 逾期未收税款；逾期未收的帐项
&p:GB _ articles of association 组织章程；组织细则；组织章程细则
GYN Ly d) Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
%Dm:|><V$b ascertainment of profit 确定利润
]$?\,` "Asia Clear" “亚洲结算系统”
SDICN0X* Asia Commercial Bank Ltd. 亚洲商业银行有限公司
nN!R!tJPa Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
jd?NN:7 Asian Development Fund [ADF] 亚洲发展基金
\9s x_T Asian dollar bond 亚洲美元债券
t 'L#8 MJ Asian dollar market 亚洲美元市场
^ ]CQd
Asian dollar rate 亚洲美元利率
dX5|A_Ex Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
};@J)} Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
-[.A6W asked price 沽盘；喊价；索价；卖方报价
#gY|T| assessable income 应评税入息
7.tEi}O&_g assessable loss 应评税亏损
xEvm>BZi
assessable profit 应评税利润
|!H@{o assessable value 应评税值
iZDZ/hohv assessed profit 估定利润
Ld3!2g2y7& assessed value 经评估价值
UI i`bbJ assessment 评税；评定；估价；评税单
D'3. T{*rH assessment number 评税编号；估价编号
< .B^\X$ assessment of additional tax 补加税评税
S K7b]J> assessment of performance 业绩评估；实绩评价
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#CR0$ Assessor 评税主任
DB;N r3x asset price bubbles 资产价格泡沫
DX%D8atrr asset-backed securities 具资产保证的证券
;m cu(J assets accretion 资产增值
/yS/*ET8 assets and liabilities 资产与负债
;(,1p i7| assets betterment statement 资产递增表；资产改进表
f6zS_y9gn assets lending 实物放款；有抵押贷款
B!zqvShF assets of the company passing on the death 死者去世时转移的公司资产
6 %RN- assets pledged as security for liabilities 用作负债抵押的资产
!_SIq`5]@ assets portfolio 资产投资组合
1I -LGe[Q assets price 资产价格
"[BDa}Il assets quality 资产质素
y OLqIvN assets realization 资产变现
a#G]5T Z assets refinancing arrangement 资产再集资安排
J,=:
] t assets securitization 资产证券化
y:3d`E4Xw assets situated outside Hong Kong 在香港以外地方的资产
C ^ hCT assets stripping 削减资产；拆卖资产
Yab=p
9V;; assets value 资产值
&\/b(|> assignee 承让人
xMAb=87_
assignment 转让；转让书；转让契
@Xb>GPVe#L assignment of interest 权益转让
pRLs*/Bw assignment of letters patent and trade mark 专利证书及商标转让
2?bE2^6 assignment of property 物业转让；物业转让书
3 JR1If assignment right 转让权
wu2C!gyBo assignor 转让人
%">
Oy&3 associate 有联系的人；有关连人士；相联者；合伙人；联系人
G xR, 3 Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
}4 75c{ associate member 附属会员
&`J?`l X associated body corporate 相联法人团体
Udh!%QP%[w associated company 相联公司；联属公司
:xP$iEA`G associated corporation 相联法团
>7^+ag~& Association of Chartered Certified Accountants [ACCA] [United Kingdom]
U.B= %S 公认会计师公会〔英国〕
\"u3 x. ! Association of Futures Exchange Brokers 香港期货经纪协会
f; "6I Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
J|BZ{T}d association of underwriters 承保人组织
0piBK=tE/ assumption of control 接管
P_w\d/3 assurance 担保；保险；转易；转易书
_,i+gI[ assurance of interest 权益的转易
nj y^<7 ; at 19XX price 按一九ＸＸ年价格计算
&P Agab2$ at a discount 按赔价计算；按贴水价格计算；打折扣
BOQeP/> at a premium 按溢价计算；按升水价格计算
<.h\% & 'U at call 通知付款；按通知
3koXM_4_{) at constant market price 按固定市价计算
Kx;DmwX- at constant price 按固定价格计算
#Rkld v' at cost 按成本计算
f @c s<x at current market price 按当时市价计算；按现时市价计算
;|Z;YK@20 at current price 按当时价格计算；按现时价格计算
_ x.D< n=X at factor cost 按要素成本计算；按生产要素成本计算
G{cTQH| at money-of-the-day price 按付款当日价格计算
+H K)A %QI at or better 按指定或较佳价位〔买卖指令〕
R;XR?59:. at par 按面值计算；平价
B
az:N 6u at sight 见票即付
Pj!{j)-tS at the close 按收市盘
7Pc0|Z/ at the opening 按开市盘
` tkd1M attestation 见证；见证条款
/I' n] at-the-money option 平价期权
>Ufjmm${ attorney 受权人；受托代表人
Qn7l-:`? attornment 新拥有人承认书
q-.e9eoc\ attributable profit 可归属利润
a* pZcv< attributable share value 可归属股份价值
x Qh ? Auckland Stock Exchange 奥克兰证券交易所
J9LS6~
7 auction 拍卖
Te8BFcJG auctioneer 拍卖商
FNDLqf!j audit 审计；核数
jz[|rwAp Audit Commission 审计署
s'^zudx Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
CW`!}yu% 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〕
>qh?L#Fk audit review 帐目审查
o`6|ba Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
%Q~CB7ILK audited account 审计帐目；经审计的帐目
!9 f4R/ ? audited annual account 经审计的周年帐目
61@EDIYPc audited balance sheet 经审计的资产负债表
ST;t,
D: auditor 核数师；核数主任；审计师
2"&)W dm auditor's certificate 核数师证明书；审计师证明书
Phs-(3 auditor's report 核数师报告；审计师报告
|/T43ADW Aussie bond 澳元债券
s bS~N*{E austerity budget 紧缩预算
6+` tn Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
euQ.ArF Australia All Ordinaries Index 澳洲所有普通股票指数
; Lq l_1 Australian Dollar [AUD] 澳元
i9m*g*"2 Australian Options Market 澳大利亚期权市场
Gw LFL.Ke Australian Securities Commission 澳洲证券事务监察委员会
p]ivf Australian Society of Certified Practising Accountants 澳洲执业会计师公会
o2uj =Gnx Australian Stock Exchange 澳大利亚证券交易所
s>%Pd7: Austrian Schilling [ATS] 奥地利先令
*>."V5{;S authentication 认证；鉴证
= yXs?y" authority to purchase 委托购买证；委购书
0LL c 1t>} authorization 认可；核准；授权；授权书
k
\qiF|B)Z authorization by direction 指示授权
H{(]9{ authorization by instruction 指令授权
<Kt3Py F authorization by warrant 令状授权
'C>U=cE7 authorization of unit trust 单位信托的认可
;>"nn
VW authorized agent 指定代理人
76H!)={ authorized capital 法定资本
0KvVw rWJ authorized clerk 出市员
kXc25y'blP authorized dealer 认可交易商
%y<]Yzv. authorized financial institution 认可财务机构
}Je>;{&% authorized fund 认可基金
]}PV"|#K{c authorized fund house 获授权的基金公司；认可基金公司
]axh*J3`i authorized institution 认可机构
K@:m/Z}|4 authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
q/gB<p9 authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
.EP6oKA authorized insurer 获授权保险人；获认可承保人
rg QEUDEQ authorized investment 特准投资项目
6Bt=^~d authorized person 获授权人
R; } 22s authorized representative 获授权代表
Re= WfG authorized share capital 法定股本
z/]q)`G automated quotation system 自动报价系统
39TT{>?`w Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
lU2c _4 自动交易系统〔香港期货交易所有限公司〕
H+ C6[W= automatic adjustment mechanism 自动调整机制
'vIx#k4D1 automatic adjustment system 自动调整系统
A74920X`W Automatic Clearing House 自动票据交换所
KEr\nKT1 automatic exchange rates accumulation system 自动化汇率累集系统
z2yJ# Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
rOfK~g,X automatic teller machine [ATM] 自动柜员机
slW3qRT\k autopay 自动转帐
}_OM$nzj available assets 可用资产
6][1 <}8 available fiscal reserve 现存财政储备
.ln8|;% available profit 可用利润
r/:%}( 7; Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
ANM g average 平均；平均数；海损
k|E]YvnfG average basic salary 平均基本薪金
`,>wC+} average consumer expenditure 平均消费开支；一般消费开支
PX,rWkOce average cost 平均成本
sz95i|@/ average cost of land production 增辟土地平均成本
D!LX?_cD1i average daily turnover 平均每日成交额
g!J0L7 i| average daily wage rate 平均每日工资率
KFWJ}pNq average expenditure pattern 平均开支模式
= (,
^du' average growth rate 平均增长率
eE8UL tO average net fixed assets 固定资产平均净值
]B4}eBt5)@ average of relatives 相对价格平均数
lE#m]D average price 平均价格
-w 6
"? average propensity to consume 平均消费倾向；一般消费倾向
S"2qJ!.u average propensity to save 平均储蓄倾向；一般储蓄倾向
a P()|js average rate 平均率
&jQ?v@|1c average revenue 平均收入；平均收益
6XV<?
9q average stock 平均库存；平均存货
0tz:Wd*< average yearly rent 平均年租
/CX VLl8~ avoidance of double taxation 避免双重课税
m:CTPzAt avoidance of tax 避税
