A:
GvL\%0Ibx A share Ａ股；甲类股份
98CS|NE e abatement of tax 减税；减扣免税额
%KR2 Vlh0 ABN AMRO Bank N.V. 荷兰银行
ayLINpL above-the-line expenditure 线上项目支出；经常预算支出
(?P\;yDG above-the-line receipt 线上项目收入；经常预算收入
cq$ _$jRx ABSA Asia Limited 南非联合亚洲有限公司
jori, "s absolute change 绝对数值变更
eqyUI|e absolute expenditure 实际开支
|gfG\fL3V absolute guideline figure 绝对准则数字
Q776cj^L absolute interest 绝对权益
$8Gj9mw4e' absolute order of discharge 绝对破产解除令
)t$-/8 absolute profit margin 绝对利润幅度
VrJf g absolute value 实值；绝对值
VzWH9%w absolutely vested interest 绝对既得权益
QPB ^%8 absorbed cost 已吸收成本；已分摊成本
RVr5^l;" absorption 吸收；分摊；合并
nMBF/75 absorption rate 吸收率；摊配率；分摊率
",S146Y+ ACB Finance Limited 亚洲商业财务有限公司
-e_pw,5c ' acceptable form of reciprocity 合理的互惠条件
u_Xp\RJ acceptable rate 适当利率；适当汇率
zTw<9 Nf acceptance agreement 承兑协议
t24 .u+O acceptance for honour 参加承兑
gdg
"g6b acceptor 承兑人；接受人；受票人
(?[%u0%_ acceptor for honour 参加承兑人
dfXBgsc6i accident insurance 意外保险
a *nCvZ
Accident Insurance Association of Hong Kong 香港意外保险公会
/LG } nY accident insurance scheme 意外保险计划
0*KL*Gn accident year basis 意外年度基准
PD-*rG ` accommodation 通融；贷款
~8)l/I=`); accommodation bill 通融票据；空头票据
,be$ ~7qS accommodation party 汇票代发人
w$jSlgUHy) account balance 帐户余额；帐户结余
RvyCc!d account book 帐簿
c7]0 >nU; account collected in advance 预收款项
yB4eUa!1 account current book 往来帐簿
r>6FJ:T x account of after-acquired property 事后取得的财产报告
4G j account of defaulter 拖欠帐目
2F/oWt|w? account payable 应付帐款
H@sM$8 account payee only [A/C payee only] 只可转帐；存入收款人帐户
,2mq}u>WU account receivable 应收帐款
D=M'g}l account receivable report 应收帐款报表
Q3[nS(#Z/= account statement 结单；帐单；会计财务报表
oKPG0iM: account title 帐户名称；会计科目
MSe >1L2= accountant's report 会计师报告
8(}cbW Accountant's Report Rules 会计师报告规则
4
i`FSO accounting and auditing procedure 会计与审计程序；会计与核数程序
Wp^ A. Accounting Arrangements 《会计安排》
7s 0pH+ accounting basis 会计基础
5m?9O7Pg accounting by Official Receiver 破产管理署署长呈交的帐目
Z OqD.=O( Accounting Circular 《会计通告》
-2Dgr\M accounting class 会计类别
lN*"?%<x> accounting date 记帐日期；会计结算日期
M`?ATmYy accounting for money 款项核算
M Tn}]blH Accounting Officer 会计主任
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F-7 accounting period 会计报告期；会计期
b:$q5 accounting policy 会计政策；会计方针
CW,|l0i accounting practice 会计惯例
]G,BSttD accounting principle 会计准则
,8stEp9~h] accounting record 会计记录
a#&\65D accounting report 会计报告
5IbCE.>iU Accounting Services Branch [Treasury] 会计事务部〔库务署〕
Cjj(v7[E Accounting Society of China 中国会计学会
-5@hU8B'a accounting statement 会计报表
rfV{+^T; accounting system 会计制度；会计系统
xo{z4W accounting transaction 会计事项；帐务交易
;6 `7
\ accounting treatment 会计处理
}'h\; 8y accounting year 会计年度
R4 S))EHg accretion 增值；添加
DKG ; up0 accrual 应计项目；应累算数目
ONLhQJCb accrual basis 应计制；权责发生制
iA XF;'|W accrual basis accounting 应计制会计；权责发生制会计
Z .N9e accrue 应累算；应计
AH^'E accrued benefit 应累算利益
0bjZwC4J accrued charges 应计费用
|oR#j
` accrued cumulative preference share dividend 应累算的累积优先股股息
uIR accrued expenses 应累算费用
{T3wOi accrued interest payable 应付利息；应计未付利息
5T r c#i<\ accrued interest receivable 应收利息；应计未收利息
ucUu hS5 accrued right 累算权益
(m x}6A accruing profit 应累算的利润
T;3B_ lu] accumulated fiscal reserve 累积财政储备
GQ*o r>R1 accumulated profit 累积利润；滚存溢利
Kp6%=JjO accumulated reserve 累积储备
m
[BV{25 accumulation of surplus income 累积收益盈余
h O(A_Bw acquired assets 既得资产
H h%|}*f_, acquisition 收购；购置；取得
35YDP|XZb acquisition cost 购置成本
+l<;?yk:; acquisition expenses 购置费用
X&!($*/ acquisition of 100% interest 收购全部股权
}1NNXx Q acquisition of control 取得控制权
Qi|k,1A 0 acquisition of fixed assets 购置固定资产
-90X^ ] acquisition of shell “买壳”
Q>uJ: [x+ acquisition price 收购价
Q1x=@lXR act of God 天灾
&& WEBQ acting partner 执事合伙人
<M\#7.]( active market 买卖活跃的市场；交投畅旺的市场；旺市
ePTxu Cf> active partner 积极参与的合伙人
jr^btVOI#\ active trading 交投活跃
s2 $w> L actual circulation 实际流通
AdRK )L actual cost 实际成本
[\=1|t5n~ actual expenditure 实际开支；实际支出
COA>y? actual income 实际入息；实际收入；实际收益
qG#ZYcVec actual market 现货市场
l)Mi?B~N actual price 现货价；实际价格
8 LsJ}c actual profit 实际利润
*Q;?p
hr actual quotation 实盘；实际价位；实际报价
B%z+\<3^q actual year basis 按实际年度计算
;V84Dy#b actuals 实货
u3IhB8' actuarial investigation 精算调查
`Cz_^>]|= actuarial principle 精算原则
(Z Q?1Qxo actuarial report 精算师报告
[f=Y*=u9, Actuarial Society of Hong Kong 香港精算学会
Dc0CQGx9b actuarial valuation 精算师估值
]i8t actuary 精算师
_[N*k" ad referendum agreement 暂定协议；有待覆核的协定
RT[ E$H ad valorem duty 从价税；按值征税
Zl?9ibm;@ ad valorem duty system 从价税制
y_2B@cj ad valorem fee 从价费
A 1B%<$|pz ad valorem tariff 从价关税
lO HW9Z additional allowance 额外免税额
F:LrQu additional amount for unexpired risk 未过期风险的额外款额
a&B@F]+ additional assessable profit 补加应评税利润
FPu$N d&\ additional assessment 补加评税
9y j'->dL additional commitment 额外承担
fPG3$<Zr additional commitment vote 额外承担拨款
-a7BVEFts additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
J#\oc@ additional dependent parent allowance 供养父母额外免税额
4TSkm`iR additional provision 额外拨款
TpxAp', #7 additional stamp duty 附加印花税
1tl qw additional tax 补加税罚款；补加税款
,vuC 0{C^ Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
3]kN 9n{ adjudged bankrupt 被裁定破产
j)#GoU=w adjudicated bankrupt 裁定破产人
jwheJ G adjudication fee 裁定费；评定印花税额手续费；评估契据费
mBQpf/PG adjudication of bankruptcy 裁定破产；宣告破产
=:\5* adjudication of insolvency 裁定无力偿还债务
8qoA5fW> adjusted actual 经调整的实数；调整后的实数
T2|os{U adjusted current assets 经调整的流动资产；调整后的流动资产
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bK\-b adjusted figure 经调整的数字；调整后的数额
wqg Ks=y adjusted liabilities 经调整的负债；调整后的负债
d"thM adjusted loss 经调整的亏损；调整后的亏损
otQ
G 6 adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
P[r$KGz adjusted profit 经调整的利润；调整后的利润
IaO* {1re adjusted surplus 经调整的盈余额；调整后的盈余额
\xmDkWzE adjusted value 经调整的价值；调整后的价值
W?n/>DML adjustment 调整；修订；理算〔保险〕
R 0 -Y2v adjustment centre 调剂中心
#p-\Y7f adjustment lag 调整过程的时间差距；调整时差
o Va [ adjustment mechanism 调整机制
OXbC\^qo@ adjustment of loss 亏损调整
t|*UlTLm adjustment process 调整过程；调整程序
3A\Z ]L adjustment range 调整幅度
3V<c4'O\W administered exchange rate 受管制汇率
bb$1zSA Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
r uy?#rk administration expenses 行政费用
olK*uD'` administration fee 手续费；行政费
B)rB M administration in bankruptcy 破产管理
!p_l(@f administration order 遗产管理令
\jAI~ |3 administrator 管理人；遗产管理人
,_K :DSiB administrator of the estate 遗产管理人
4G RHvA. admission of debt 债项承认书
}d@;]cps admission of proof 接纳债权证明
P=X)Ktmv advance 放贷款项；垫付款项；预支款项；预付款项
V>ZDJW"G! advance account 暂支帐目；预付款帐户
OK2\2&G advance compensation 预付补偿金
S(lqj6aa} advance from shareholder 股东垫款
r>G||/Z advance pending reimbursement 预支以待日后付还
LN9.Q'@r? advanced economy 先进经济体系
4v2JrC; advancement 预付；预付财产
1+Vei<H$ advances warrant 垫款令
}xY|z"& advancing 贷出
ACF_;4 %& adverse balance 逆差
-o57 "r^x adverse exchange 逆汇
wkT4R\H > advertisement addressed to shareholders 在报章刊登的致股东通告
^c| 0?EH advice for collection 托收通知书
lo3 6b zbT advice of drawing 提款通知书；汇票通知书
ac8su0 advice of payment 付款通知
,QLy }=N Advisory Committee [Securities and Futures Commission]
{f Mo#`9= 谘询委员会〔证券及期货事务监察委员会〕
7>-99o^W Advisory Committee on Diversification 经济多元化谘询委员会
S4OOm[8 affidavit 誓章；遗产申报誓章
E&Sr+D aPD affidavit of no receipt 述明无收款的誓章
n yOvB#f affiliate 联号；联营公司；附属公司
A$?o3--#]G affiliated company 附属公司；联号；联营公司
r$%,k*X^
k affirmation [estate duty] 非宗教式宣誓〔遗产税〕
_V` QvnT} affordability 负担能力
[ *
!0DW` African Development Bank [AfDB] 非洲开发银行
7 *4i0{ ] after-acquired property 事后取得的财产
Htep3Ol3 after-hours dealing 市后交易
RI BB* after-tax profit 税后盈利；税后利润；税后溢利
F0'8n6zj agency agreement 代理协议
vb`: agency expenses 代理机构的开支
=-G4 BQ agency fee 代理费
dCzS f4: Agency Law 《代理法》
AS lmW@/9v agent 代理人；承销人
2gnz = agent of company 公司代理人
zhU^~4F agent's fee 代理人费；经纪费
.GF Ky aggregate 总计；总数；总体数字
vQ[ Tc V aggregate amount 总款额；总额
Q k&6Z% aggregate assets and liabilities 总体资产与负债
_;-b ZH aggregate at constant price 按固定价格计算的总体数字
ZV[-$ aggregate demand 总需求
]K<7A!+@@p aggregate gross position 总持仓量
IOl0=+p aggregate limit 总限额
]Y f8 aggregate of salaries tax 合计薪俸税
3GZrVhU?m aggregate performance 总体表现；总体业绩
^{-Z 3Yxd aggregate supply 总体供应
T=fVD8 aggregate surplus 总盈余
07Oag q( aggregate total 整体总额
RR>G}u9 np aggregate value 总值；合计价值
RG- ,<G` aggregated basis 合计基准
qx}*L'xB aggregated net chargeable income 合计应课税入息实额
UDb aggregation 合并计算；合计；总和
] .c$(. aggregation of incomes of husband and wife 夫妇入息合并计算
O ! w&3 p aggregation of property 财产的总和
5% " 0 agio 差价；贴水
g]. _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》
8+~'T| Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
;(LC{jY 《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》
"-G&]YMl Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
AUR{O 《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》
u6*mHkM Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
QB7^8O!< 《香港政府和大韩民国政府关于相互促进和保护投资协定》
~uJO6C6A agreement for a settlement 授产协议
$HV`bJ5!L* agreement for assignment 转让协议
Y>K3.*. agreement for sale 售卖协议；买卖协议
u2l`%
F`x agreement for sale and purchase 买卖协议
%UCu I9 agreement for the payment of interest 支付利息协议
0f,Ii_k bT agreement for the repayment of money 还款协议
o [ nr) agreement of reinsurance 再保险协议
<2PO3w?Z Agricultural Bank of China 中国农业银行
)(`,!s,8) air passenger departure tax 飞机乘客离境税
5Veybchy " Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
( z.\,M airport tax 机场税
BEii:05 alcohol duty 酒精税
+Z/aG k; alienation 让与；让渡；转让
yzz(<s:o/ alimony 生活费；赡养费
)7iYx {n All Ordinaries Index [AOI] 所有普通股指数
A<cnIUW all risks 全险；综合险
YGkk"gFIA All Sales Record for Stock Market 《股票市场成交报告》
;3N>m| ?D= Allied Capital Resources Limited 新联财务有限公司
MT.D#jv& all-items index [Consumer Price Index] 总指数〔消费物价指数〕
$-_@MT~ allocation letter 拨款信件
S{)'1J_ 0 allocation of fund 分配款项；预留款项
=%d0MZD allocation of profit 利润分配；溢利分配
Su[f"2oR allocation warrant 拨款令
[f-<M@id/ allotment 分配；配股
4:qM 'z allotment notice 股份配售通知；配股通知
ziD+% - allotment of shares 股份分配
!T26#>mV allowable 可获宽免；免税的
bOdyrynh allowable business loss 可扣除的营业亏损
)Jd{WC. allowable expenses 可扣税的支出
8S g :HU\ allowance 免税额；津贴；备抵；准备金
<@H=XEn allowance for debts 债项的免税额
O:te;lQ K allowance for depreciation by wear and tear 耗损折旧免税额
F$H^W@<w allowance for funeral expenses 殡殓费的免税额
JJE 0q5[ allowance for inflation 为通货膨胀而预留的款项；通胀准备金
Dq~D4 | allowance for repairs and outgoings 修葺及支出方面的免税额
Ck^jgB.7 allowance to debtor 给债务人的津贴
,2^zX]dgM alteration of capital 资本更改
h%(0| alternate trustee 候补受托人
sBWLgJz?C amalgamation 合并
/mFa*~dj2 ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
EyPF'|Qtn ambit of charges 征税范围；收费范围
<!.Qn
Y amended valuation 经修订的估值
Lw #vHNf6 American Commodities Exchange 美国商品交易所
u7ER American Express Bank Limited 美国运通银行
NW@guhK . American Stock Exchange 美国证券交易所
$61*X f+* amortization 摊销
(= ,w$ amount due from banks 存放银行同业的款项
>&2n\HR\ amount due from banks abroad 存放海外银行同业的款项
gIaPS0Q amount due from holding companies 控股公司欠款
{, b:f amount due from local banks 存放本港银行同业的款项
tz"zQC$ amount due to banks 银行同业的存款
<bxp/#6D amount due to banks abroad 海外银行同业的存款
5K % amount due to holding companies 控股公司存款
vd!|k5t[d amount due to local banks 本港银行同业的存款
6?(vXPpT$ amount due to outport banks 外埠银行同业的存款
Qg4g(0E@ amount for note issue 发行纸币的款额
5qx$=6PT amount of bond 担保契据的款额
h"5!puN+ amount of consideration 代价款额
f8?c[%br amount of contribution 供款数额
M4(`o^n amount of indebtedness 负债款额
?.b.mkJ amount of principal of the loan 贷款本金额
60&4?<lR4 amount of rates chargeable 应征差饷数额
^zVBS7`J amount of share capital 股本额
;NeN2 |I] amount of sums assured 承保款额
S`?c s^? amount of variation 变动幅度
{QRrAi amount of vote 拨款数额
jFM f=u&U amount payable 应付款额
a)G T\1q amount receivable 应收款额
X[ up$< Amsterdam Stock Exchange 阿姆斯特丹证券交易所
ON/U0V:v analysis 分析
2 Sg,b8 ancillary risk 附属风险
KQ(7% W annual account 周年帐目；周年帐目报表；年度决算；年结
{] CO;5: annual accounting date 年结日期
b#[7A annual allowance 每年免税额；年积金；年度津贴；年津
V}UYr Va#9 annual balance 年度余额
\a}W{e=FNT annual disposable income 每年可动用收入
K<Qy1y~[ annual estimates 周年预算
H%AC * , annual fee 年费
A #P]| i annual general meeting 周年大会
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t@j annual growth rate 年增率；每年增长率
4S+sz?W2j annual long-term supplement 长期个案每年补助金
p +>vX
X annual pensionable emolument 可供计算退休金的年薪
9!06R-h annual report 年报
^sA"&Vdr^ Annual Report on the Consumer Price Index 《消费物价指数年报》
F ak" u'~ annual return 周年报表；周年申报表；每年报税表格
M;Dk$B{;R Annual Return Rules 《周年报表规则》
pl.K*9+ annual review of consumer prices 每年消费物价回顾
bAa+MB #A annual roll-forward basis 逐年延展方式
1SYBq, []) annual salary 年薪
PRE\ 2lLY annual statement 年度报表；年度决算表
rFPfT pS Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
H*]B7?S annuitant 年金受益人
pNzSy"Y$ annuity 年金
~HH6=qjU) annuity contract 年金合约
Q7-d ]xJ^ annuity on human life 人寿年金
K^'NG! antecedent debt 先前的债项
R%Y#vUmBV{ ante-dated cheque 倒填日期支票
*?GV(/Q anticipated expenditure 预期开支
9M&uQccY anticipated net profit 预期纯利
lB
Y "@N anticipated revenue 预期收入
A!&hjV` anti-inflation measure 反通货膨胀措施
[Q=NGHB1/ anti-inflationary stance 反通货膨胀立场
sC=fXCGW\p apparent deficit 表面赤字
i $ :\, apparent financial solvency 表面偿债能力
~20O&2 apparent partner 表面合伙人
`K o6;s# application for personal assessment 个人入息课税申请书
&XnbZ&_ application of fund 资金应用
(\=iKE 4# application to release as liquidator and to destruct the books of accounts and documents
jml
4YaG Z 申请免除清盘人职务及毁灭帐簿与文件
GukS =rC9 appointed actuary 委任精算师
>pV|c\ appointed auditor 委任核数师；委任审计师
~A5MzrvIO2 appointed trustee 委任的受托人
DfNX@gbo appointer 委任人
Alsr6uLT1 apportioned pro rata 按比例分摊
rz @ ;Zn apportionment 分配；分摊
c88I"5@[bD Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
8 =%% C: apportionment formula 分摊方程式
#l!Sz2 47 apportionment of estate duty 遗产税的分摊
^Cs5A0xo#s appraisal 估价；评估
smM*HDK appreciable growth 可观增长
c8'! >#$ appreciable impact 显着影响
f.4 m6"1 appreciable increase 可观增长
T!T6M6? appreciation 增值；升值
,`3kDqS_4 appreciation against other currencies 相对其他货币升值
xgi/,Nk ' appreciation of the exchange value of Hong Kong dollar 港元汇值上升
1qw*mV;W)_ appreciation tax 增值税
x[,HK{U|t appropriation 拨款；拨用；拨付
1Ue;hu'q: appropriation account 拨款帐目
L(yR"A{FsE Appropriation Bill 拨款法案
]y:ez8RFPU appropriation-in-aid system 补助拨款办法
V _&>0P{q approved assets 核准资产
].j;d2xT\ approved basket stock 认可一篮子证券
MMpGI^x!-X approved budget 核准预算
Kug_0+gI approved charitable donation 认可慈善捐款
@@,l0/ approved charitable institution 认可慈善机构
#N=!O/Y approved currency 核准货币；认可货币
c:/ H}2/C approved estimates 核准预算
,,Dwb\B} approved estimates of expenditure 核准开支预算
) PRyDC- approved overseas insurer 核准海外保险人
vj+x( approved overseas trust company 核准海外信托公司
d{UyiZm\ approved pooled investment fund 核准汇集投资基金
|g3 a1El approved provident fund scheme 认可公积金计划
4&Q.6 HkL approved provision 核准拨款
Hq{i-z+ approved redeemable share 核准可赎回股份
yX}riXe approved regional stock 认可地区性证券
wgK:^D P approved retirement scheme 认可退休金计划
E6{|zF/3' approved subordinated loan 核准附属贷款
R).?lnS arbitrage 套戥；套汇；套利
cMCGa aLU arbitrageur 套戥者；套汇者
`Ns$HV arbitrary amount 临时款项
_`/: g kZS arrangement 措施；安排；协定
>Jl(9)e arrears 欠款
io[$QTY arrears of pay 欠付薪酬
N {}XHA arrears of revenue 逾期未收税款；逾期未收的帐项
&TmN^R> articles of association 组织章程；组织细则；组织章程细则
8\+ Q*7~@i Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
K[%) _KW ascertainment of profit 确定利润
A8? uCkG "Asia Clear" “亚洲结算系统”
>Cb [ Asia Commercial Bank Ltd. 亚洲商业银行有限公司
0]C~C vO Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
Jl-Lz03YG Asian Development Fund [ADF] 亚洲发展基金
fZqMznF Asian dollar bond 亚洲美元债券
pg\Ylk" T Asian dollar market 亚洲美元市场
< sJ Asian dollar rate 亚洲美元利率
hrpql_9. Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
y#'|=0vTvP Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
zj ;'0Zu asked price 沽盘；喊价；索价；卖方报价
]-Z="YPY assessable income 应评税入息
: Gp, d*M assessable loss 应评税亏损
& {): x assessable profit 应评税利润
L'dR;T[; assessable value 应评税值
!TJCQ[Aa } assessed profit 估定利润
1LbJR'} assessed value 经评估价值
VP|ga }( assessment 评税；评定；估价；评税单
X>C l{ . assessment number 评税编号；估价编号
g1JBssw&m assessment of additional tax 补加税评税
481SDG[b assessment of performance 业绩评估；实绩评价
<P)vx Assessor 评税主任
uyt ]\zVT asset price bubbles 资产价格泡沫
F;Q8^C0e*c asset-backed securities 具资产保证的证券
S]kY'(V(* assets accretion 资产增值
[b-wak})aD assets and liabilities 资产与负债
Q+
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,J|8P{ZO assets lending 实物放款；有抵押贷款
i%m]<yElm assets of the company passing on the death 死者去世时转移的公司资产
Ax*=kZmH| assets pledged as security for liabilities 用作负债抵押的资产
#&JhA2]q assets portfolio 资产投资组合
l6 ^IX0&p assets price 资产价格
Ww9%6 #i t assets quality 资产质素
Y#9dVUS assets realization 资产变现
mM| 313 assets refinancing arrangement 资产再集资安排
$Hr
qX?&r assets securitization 资产证券化
*U vh;d{ assets situated outside Hong Kong 在香港以外地方的资产
&tT*GjPwg; assets stripping 削减资产；拆卖资产
o1x IGP< assets value 资产值
>
Y HwWf- assignee 承让人
/%w9F assignment 转让；转让书；转让契
(1`z16 assignment of interest 权益转让
['p%$4i$ assignment of letters patent and trade mark 专利证书及商标转让
?[ n{M assignment of property 物业转让；物业转让书
;9> (yJI+ assignment right 转让权
4l0ON>W( assignor 转让人
v%_5!SR associate 有联系的人；有关连人士；相联者；合伙人；联系人
r|U'2+vn Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
u{F^Ngy
) associate member 附属会员
XH_XGzBQS associated body corporate 相联法人团体
dd+[FU associated company 相联公司；联属公司
2b|$z"97jj associated corporation 相联法团
y:6&P6`dx Association of Chartered Certified Accountants [ACCA] [United Kingdom]
Q~R7 ]A yR 公认会计师公会〔英国〕
vYT%e:8 )q Association of Futures Exchange Brokers 香港期货经纪协会
cVHv>nd# Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
k 7 !{p association of underwriters 承保人组织
';g]! XsY) assumption of control 接管
qd@x #"qT assurance 担保；保险；转易；转易书
y H\z+A| assurance of interest 权益的转易
fmuAX w> at 19XX price 按一九ＸＸ年价格计算
+}IOTw" O` at a discount 按赔价计算；按贴水价格计算；打折扣
*h=|KOS at a premium 按溢价计算；按升水价格计算
gv7(-I at call 通知付款；按通知
>EQd;Af at constant market price 按固定市价计算
J&%d(EJM at constant price 按固定价格计算
W0vdU; ?% at cost 按成本计算
H{Zfbb at current market price 按当时市价计算；按现时市价计算
%O$4da"y at current price 按当时价格计算；按现时价格计算
O gQ E1{C at factor cost 按要素成本计算；按生产要素成本计算
$S~e"ca1 at money-of-the-day price 按付款当日价格计算
Jg I+k Nx at or better 按指定或较佳价位〔买卖指令〕
2yYq/J at par 按面值计算；平价
mlolSD;7 at sight 见票即付
yqdh LX|Mk at the close 按收市盘
D8u_Z<6IjI at the opening 按开市盘
; Drt4fOxX attestation 见证；见证条款
"x S?#^a at-the-money option 平价期权
/ESmQc:DWB attorney 受权人；受托代表人
SKx &t- attornment 新拥有人承认书
hhu !' (j attributable profit 可归属利润
XdKhT61 8G attributable share value 可归属股份价值
a?]Ow J Auckland Stock Exchange 奥克兰证券交易所
OidF{I*O auction 拍卖
J%ym1A9 auctioneer 拍卖商
ZqaCe> audit 审计；核数
t/? x#X Audit Commission 审计署
Z-(V fp4 Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
vi+k#KE 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〕
y99 3uP audit review 帐目审查
>3HLm3 T Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
,U_p6 TV5 audited account 审计帐目；经审计的帐目
'5V2{k$4U audited annual account 经审计的周年帐目
@+L ZSd+I audited balance sheet 经审计的资产负债表
Jj:4l~b,w auditor 核数师；核数主任；审计师
b"-eQb auditor's certificate 核数师证明书；审计师证明书
nK*$P +[R auditor's report 核数师报告；审计师报告
!^ko"^p Aussie bond 澳元债券
cnh\K.*}_x austerity budget 紧缩预算
86J7%;^Xa Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
^cO^3= Australia All Ordinaries Index 澳洲所有普通股票指数
&M$s@FUY Australian Dollar [AUD] 澳元
PqMU&H_ Australian Options Market 澳大利亚期权市场
[ F id Australian Securities Commission 澳洲证券事务监察委员会
*c} MI
e'& Australian Society of Certified Practising Accountants 澳洲执业会计师公会
tA?P$5?-* Australian Stock Exchange 澳大利亚证券交易所
y:Ycn+X. Austrian Schilling [ATS] 奥地利先令
`$|!h-" authentication 认证；鉴证
wp w~[xd authority to purchase 委托购买证；委购书
V9 <!pMj authorization 认可；核准；授权；授权书
eJ0PSW/4l authorization by direction 指示授权
,@2 d <d] authorization by instruction 指令授权
]kC/b^~+m authorization by warrant 令状授权
N~H 9 |CX authorization of unit trust 单位信托的认可
K9Dxb authorized agent 指定代理人
OyVdQ". authorized capital 法定资本
?A7&SdJaO authorized clerk 出市员
#7OUqp authorized dealer 认可交易商
1X\dH<B} authorized financial institution 认可财务机构
z@hlN3dg authorized fund 认可基金
W.h6g8|wx authorized fund house 获授权的基金公司；认可基金公司
6AgevyVG authorized institution 认可机构
Cs$wgm* authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
(I~-mzu\ authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
2[i:bksjW authorized insurer 获授权保险人；获认可承保人
k?|l;6 authorized investment 特准投资项目
eaQ)r?M authorized person 获授权人
&-#!]T-P:E authorized representative 获授权代表
qG.HJ D authorized share capital 法定股本
Y4,~s64e automated quotation system 自动报价系统
yRa B\' Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
:AYp{"{ 自动交易系统〔香港期货交易所有限公司〕
) &[S*g automatic adjustment mechanism 自动调整机制
MH|!tkW>: automatic adjustment system 自动调整系统
0sW=;R2 Automatic Clearing House 自动票据交换所
6Zwrk-,A automatic exchange rates accumulation system 自动化汇率累集系统
!% n3_tZC Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
A=q)kcuy5 automatic teller machine [ATM] 自动柜员机
[ h7nOUL! autopay 自动转帐
[pf78 available assets 可用资产
Y85M$]e, available fiscal reserve 现存财政储备
~0 <?^ available profit 可用利润
I,
9!["^| Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
gV]]?X& average 平均；平均数；海损
.]`L R@qf average basic salary 平均基本薪金
E! ;giPq*n average consumer expenditure 平均消费开支；一般消费开支
4bD^Kc 4\ average cost 平均成本
xwG=&+66 average cost of land production 增辟土地平均成本
e
W&;r&26 average daily turnover 平均每日成交额
q h;ahX~ average daily wage rate 平均每日工资率
h?[3{Z ^ average expenditure pattern 平均开支模式
:JW!$?s8H average growth rate 平均增长率
0,*clvH\; average net fixed assets 固定资产平均净值
:eqDE mr> average of relatives 相对价格平均数
}MAvEaUd
average price 平均价格
!|K~)4%rj average propensity to consume 平均消费倾向；一般消费倾向
K:&FWl. average propensity to save 平均储蓄倾向；一般储蓄倾向
Fl\X &6k average rate 平均率
T-x1jC!B' average revenue 平均收入；平均收益
FWqnlK# average stock 平均库存；平均存货
C YA#: average yearly rent 平均年租
J+IQ vOn_| avoidance of double taxation 避免双重课税
WvVHSa4{ avoidance of tax 避税
