A:
%/l9$>{ A share Ａ股；甲类股份
/Iwn l abatement of tax 减税；减扣免税额
8.-0_C*U; ABN AMRO Bank N.V. 荷兰银行
w\
hl2JTy above-the-line expenditure 线上项目支出；经常预算支出
OYw~I.Rq above-the-line receipt 线上项目收入；经常预算收入
4!'1o`8vs ABSA Asia Limited 南非联合亚洲有限公司
5XSr K absolute change 绝对数值变更
U@W3x@ absolute expenditure 实际开支
~9& #7f U absolute guideline figure 绝对准则数字
`>M-J-J absolute interest 绝对权益
R {s&6 absolute order of discharge 绝对破产解除令
"62vwWrwO absolute profit margin 绝对利润幅度
(=v :@\r absolute value 实值；绝对值
AlW0GK=N-p absolutely vested interest 绝对既得权益
V SJGp` absorbed cost 已吸收成本；已分摊成本
tb^8jC absorption 吸收；分摊；合并
Eei"baw/ absorption rate 吸收率；摊配率；分摊率
sFqLxSo_I ACB Finance Limited 亚洲商业财务有限公司
1Sk=;Bic acceptable form of reciprocity 合理的互惠条件
)E--E+j acceptable rate 适当利率；适当汇率
R,mOV8y"W[ acceptance agreement 承兑协议
Fai_v{&? acceptance for honour 参加承兑
72 hN%l acceptor 承兑人；接受人；受票人
d|GQZAEJEt acceptor for honour 参加承兑人
p.{M s n accident insurance 意外保险
V3%"z Accident Insurance Association of Hong Kong 香港意外保险公会
3 ;M7^DM accident insurance scheme 意外保险计划
gyqM&5b accident year basis 意外年度基准
rToZN!q\S accommodation 通融；贷款
k A `Z#yu accommodation bill 通融票据；空头票据
/.Yf&2X\ accommodation party 汇票代发人
gB4&p PN account balance 帐户余额；帐户结余
z/IA
@ account book 帐簿
#fq%903=
account collected in advance 预收款项
?hpT"N,hF9 account current book 往来帐簿
P`/;3u/P account of after-acquired property 事后取得的财产报告
yc4?'k! account of defaulter 拖欠帐目
-__RFxG account payable 应付帐款
2TH13k$ account payee only [A/C payee only] 只可转帐；存入收款人帐户
>FO4] account receivable 应收帐款
==zt)s.G(+ account receivable report 应收帐款报表
=o N(1k^ account statement 结单；帐单；会计财务报表
8>T#sO?+ account title 帐户名称；会计科目
|eN#9Bm accountant's report 会计师报告
-^ )0 c Accountant's Report Rules 会计师报告规则
/RVy?)hVT# accounting and auditing procedure 会计与审计程序；会计与核数程序
\rXmWzl{ Accounting Arrangements 《会计安排》
gN2$;hb? accounting basis 会计基础
@J`o
pR accounting by Official Receiver 破产管理署署长呈交的帐目
(IlH g^" Accounting Circular 《会计通告》
.YV{w L@cB accounting class 会计类别
*&WkorByW accounting date 记帐日期；会计结算日期
# BB,6E
accounting for money 款项核算
^?pf.E!F` Accounting Officer 会计主任
m:kXr ^!D accounting period 会计报告期；会计期
YX A| 1 accounting policy 会计政策；会计方针
[]i/\0C^ accounting practice 会计惯例
_?j66-(
Q accounting principle 会计准则
vNMndo! accounting record 会计记录
]} D^?g^ accounting report 会计报告
3Go/5X/ Accounting Services Branch [Treasury] 会计事务部〔库务署〕
-s?f <f{ Accounting Society of China 中国会计学会
Z XCq> accounting statement 会计报表
} tq accounting system 会计制度；会计系统
#xUX1( accounting transaction 会计事项；帐务交易
``;.Oy6jS accounting treatment 会计处理
;^XF;zpg accounting year 会计年度
12 8aJ accretion 增值；添加
H1?t2\V4 accrual 应计项目；应累算数目
|l4tR accrual basis 应计制；权责发生制
xJG&vOf;? accrual basis accounting 应计制会计；权责发生制会计
V=$ pXpro% accrue 应累算；应计
9CBKU4JQ accrued benefit 应累算利益
hv)> HU& accrued charges 应计费用
w }8
,ICL accrued cumulative preference share dividend 应累算的累积优先股股息
tcDWx:Q accrued expenses 应累算费用
9v\x& h accrued interest payable 应付利息；应计未付利息
vY 0EffZ accrued interest receivable 应收利息；应计未收利息
i D6f/|g accrued right 累算权益
-L4fp
accruing profit 应累算的利润
(`W_ -PI accumulated fiscal reserve 累积财政储备
7a$K@iWU accumulated profit 累积利润；滚存溢利
vbt0 G-%Z accumulated reserve 累积储备
"_LDs(& accumulation of surplus income 累积收益盈余
Rz sgPk acquired assets 既得资产
v|!u]!JM acquisition 收购；购置；取得
;rgg O0Y acquisition cost 购置成本
s$%t* T2J> acquisition expenses 购置费用
R07] { acquisition of 100% interest 收购全部股权
cTC -cgp acquisition of control 取得控制权
sj9j 47y acquisition of fixed assets 购置固定资产
FEC`dSTI acquisition of shell “买壳”
^T?zR7r acquisition price 收购价
csh@C
ckC8 act of God 天灾
lN(|EI acting partner 执事合伙人
z3n273W>6 active market 买卖活跃的市场；交投畅旺的市场；旺市
hgYi ,e active partner 积极参与的合伙人
JfOBZQ active trading 交投活跃
a&^HvXO(>( actual circulation 实际流通
+9^V9]{Vo actual cost 实际成本
Vy.gr4Cm actual expenditure 实际开支；实际支出
EZ,Tc ;f= actual income 实际入息；实际收入；实际收益
/M, C%.- actual market 现货市场
yL2sce[ actual price 现货价；实际价格
;;4>vF #* actual profit 实际利润
'99rXw actual quotation 实盘；实际价位；实际报价
O/XG}G.x| actual year basis 按实际年度计算
C F,-l
B actuals 实货
#mIgk'kW< actuarial investigation 精算调查
Yvi.l6JL actuarial principle 精算原则
JXx[e actuarial report 精算师报告
Mb! b0
Actuarial Society of Hong Kong 香港精算学会
w3 n6md actuarial valuation 精算师估值
`49: !M$i actuary 精算师
}Wo wgY ad referendum agreement 暂定协议；有待覆核的协定
c-jE1y< ad valorem duty 从价税；按值征税
{PGiNY%q ad valorem duty system 从价税制
u=6LPwiI ad valorem fee 从价费
VQ R
E ] ad valorem tariff 从价关税
YW14X additional allowance 额外免税额
v pg*J/1[ additional amount for unexpired risk 未过期风险的额外款额
dguN<yS- E additional assessable profit 补加应评税利润
ut*sx9 l additional assessment 补加评税
Ad}Nc"O additional commitment 额外承担
]| xfKDu additional commitment vote 额外承担拨款
AjYvYMA& additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
`{oFdvL~) additional dependent parent allowance 供养父母额外免税额
5c Uz^ > additional provision 额外拨款
; b`kN;s additional stamp duty 附加印花税
=x
xN3Ay additional tax 补加税罚款；补加税款
MdC}!& W Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
`i `F$ ; adjudged bankrupt 被裁定破产
Y5ZBP?P adjudicated bankrupt 裁定破产人
[g/ &%n0^ adjudication fee 裁定费；评定印花税额手续费；评估契据费
1zc aI^e# adjudication of bankruptcy 裁定破产；宣告破产
yI{4h $c adjudication of insolvency 裁定无力偿还债务
`o4%UkBpM adjusted actual 经调整的实数；调整后的实数
ykS- 5E` adjusted current assets 经调整的流动资产；调整后的流动资产
. A Dik}o adjusted figure 经调整的数字；调整后的数额
"C] v adjusted liabilities 经调整的负债；调整后的负债
qo* %S adjusted loss 经调整的亏损；调整后的亏损
B*@0l: adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
S4Q
fx6:~h adjusted profit 经调整的利润；调整后的利润
UfkQG`G9 H adjusted surplus 经调整的盈余额；调整后的盈余额
NiSyb yR$ adjusted value 经调整的价值；调整后的价值
_x` oab0@ adjustment 调整；修订；理算〔保险〕
8{-
*Q(=/ adjustment centre 调剂中心
\H4$9lPk adjustment lag 调整过程的时间差距；调整时差
V;LV),R? adjustment mechanism 调整机制
1CR )1H adjustment of loss 亏损调整
F"^/R adjustment process 调整过程；调整程序
J a7yq{j adjustment range 调整幅度
T;M4NGmvd administered exchange rate 受管制汇率
TFZxk Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
"$I8EW/1 administration expenses 行政费用
FyhLMW3 administration fee 手续费；行政费
:!QT , administration in bankruptcy 破产管理
5M&<tj/[a0 administration order 遗产管理令
6no&2a|D administrator 管理人；遗产管理人
iw{rns administrator of the estate 遗产管理人
B hzcimC) admission of debt 债项承认书
LOEiV admission of proof 接纳债权证明
~]Weyb[ N advance 放贷款项；垫付款项；预支款项；预付款项
["H2H rI2 advance account 暂支帐目；预付款帐户
I_s* pT advance compensation 预付补偿金
4n0I w I advance from shareholder 股东垫款
m4on<5s/ advance pending reimbursement 预支以待日后付还
+zg3/C4 S advanced economy 先进经济体系
= "('
#o advancement 预付；预付财产
GK`U<.[c advances warrant 垫款令
Z [YSE T advancing 贷出
MP|$+yuR~ adverse balance 逆差
s?Z{LWZ@ adverse exchange 逆汇
p_B5fm7#6W advertisement addressed to shareholders 在报章刊登的致股东通告
S*NeS#!v advice for collection 托收通知书
r>lo@e0G advice of drawing 提款通知书；汇票通知书
c$8M} q:X advice of payment 付款通知
b O'?7= SC Advisory Committee [Securities and Futures Commission]
Rd;^ fBx 谘询委员会〔证券及期货事务监察委员会〕
'j9x(T1M1 Advisory Committee on Diversification 经济多元化谘询委员会
8\S$iGd affidavit 誓章；遗产申报誓章
s^"*]9B" affidavit of no receipt 述明无收款的誓章
8dLK5"_3 affiliate 联号；联营公司；附属公司
- 4v2] affiliated company 附属公司；联号；联营公司
a|-ozBFR affirmation [estate duty] 非宗教式宣誓〔遗产税〕
no,b_0@N affordability 负担能力
{Rz(0oD\ African Development Bank [AfDB] 非洲开发银行
X?$"dqA after-acquired property 事后取得的财产
u\3=m%1 after-hours dealing 市后交易
-`CE ; after-tax profit 税后盈利；税后利润；税后溢利
A~ @x8 agency agreement 代理协议
pG^>y0 agency expenses 代理机构的开支
uC|bC#; agency fee 代理费
2Ah B)8bG Agency Law 《代理法》
ew&"n 2r agent 代理人；承销人
Pyp#'du> agent of company 公司代理人
f~?kx41dq agent's fee 代理人费；经纪费
SQ057V>'= aggregate 总计；总数；总体数字
5
)z'= aggregate amount 总款额；总额
6 SF29[& aggregate assets and liabilities 总体资产与负债
wz{&0-md*' aggregate at constant price 按固定价格计算的总体数字
S@ @#L aggregate demand 总需求
8^pu C aggregate gross position 总持仓量
2f5YkmGc"; aggregate limit 总限额
f&I5bPS7} aggregate of salaries tax 合计薪俸税
X- j@#Qb aggregate performance 总体表现；总体业绩
Z_4|L+i<{ aggregate supply 总体供应
avY<~-44B aggregate surplus 总盈余
.naSK`J,` aggregate total 整体总额
7 &ia v2q aggregate value 总值；合计价值
J|u_45< aggregated basis 合计基准
/], 9 N aggregated net chargeable income 合计应课税入息实额
+yx L}=4s aggregation 合并计算；合计；总和
+W"DN5UV aggregation of incomes of husband and wife 夫妇入息合并计算
Tq,dlDDOR aggregation of property 财产的总和
-#Jp@6'k% agio 差价；贴水
lvH} 8 lJ Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
'F^1)Ga$ Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
=C-
b#4Q 《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》
' 3=@UBs Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
a(AY Y<g 《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》
P@0J! Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
?&D.b$ 《香港政府和大韩民国政府关于相互促进和保护投资协定》
+ZR>ul-c agreement for a settlement 授产协议
hm 0MO,i" agreement for assignment 转让协议
@!*I
mNMI agreement for sale 售卖协议；买卖协议
0.& -1pw agreement for sale and purchase 买卖协议
V *W H agreement for the payment of interest 支付利息协议
[$@EQ]tt/ agreement for the repayment of money 还款协议
M9.FtQhK/ agreement of reinsurance 再保险协议
m U= 3w Agricultural Bank of China 中国农业银行
9h"3u;/, air passenger departure tax 飞机乘客离境税
\.]C`ocD Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
h\4enu9[RL airport tax 机场税
eyy%2> b alcohol duty 酒精税
L\q-Z.. alienation 让与；让渡；转让
8(]q/g"O alimony 生活费；赡养费
i7mo89S All Ordinaries Index [AOI] 所有普通股指数
QsBC[7<jd- all risks 全险；综合险
T~
P<Gq} , All Sales Record for Stock Market 《股票市场成交报告》
^@)*voP#G Allied Capital Resources Limited 新联财务有限公司
Y o\%53w/ all-items index [Consumer Price Index] 总指数〔消费物价指数〕
Lb~'
I=9D allocation letter 拨款信件
%GGSd0
g allocation of fund 分配款项；预留款项
]] T,;|B allocation of profit 利润分配；溢利分配
P} w0= allocation warrant 拨款令
2>g!+p Ox allotment 分配；配股
MaZV GrcC allotment notice 股份配售通知；配股通知
hV NT allotment of shares 股份分配
Q!(qb allowable 可获宽免；免税的
lL,0IfC, allowable business loss 可扣除的营业亏损
;P^}2i[q>[ allowable expenses 可扣税的支出
-YS9u [
allowance 免税额；津贴；备抵；准备金
7w}]9wCN? allowance for debts 债项的免税额
W^i[7 r allowance for depreciation by wear and tear 耗损折旧免税额
Nk<H=kw+ allowance for funeral expenses 殡殓费的免税额
juQ?k xOB allowance for inflation 为通货膨胀而预留的款项；通胀准备金
yJdkD VxYr allowance for repairs and outgoings 修葺及支出方面的免税额
CUx-k |\ allowance to debtor 给债务人的津贴
.ZupsS 9l alteration of capital 资本更改
1-.(p A' alternate trustee 候补受托人
4ve Xg/l amalgamation 合并
KB$Y8[ ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
Qp-P[Tc ambit of charges 征税范围；收费范围
,"5xKF+cS amended valuation 经修订的估值
,U>G$G^ American Commodities Exchange 美国商品交易所
\=H+ m% American Express Bank Limited 美国运通银行
R] l2,0: American Stock Exchange 美国证券交易所
QtLd (&
!v amortization 摊销
-HRa6 amount due from banks 存放银行同业的款项
Q zY5S0 amount due from banks abroad 存放海外银行同业的款项
@%8$k[ amount due from holding companies 控股公司欠款
$U'*}S amount due from local banks 存放本港银行同业的款项
VuuF _y; amount due to banks 银行同业的存款
oGL2uQX X amount due to banks abroad 海外银行同业的存款
6 )lWuY]e amount due to holding companies 控股公司存款
'OU`$K7n amount due to local banks 本港银行同业的存款
zo r amount due to outport banks 外埠银行同业的存款
6%MM)Vj+u amount for note issue 发行纸币的款额
5k;}I|rg % amount of bond 担保契据的款额
NYeL1h)l amount of consideration 代价款额
dvLL~VP amount of contribution 供款数额
2^)_XVX1 amount of indebtedness 负债款额
-kb;h F}. amount of principal of the loan 贷款本金额
rnC<(f22 amount of rates chargeable 应征差饷数额
C|RC9b amount of share capital 股本额
EME}G42KN amount of sums assured 承保款额
|N|[E5Cn amount of variation 变动幅度
- H`, ` #{ amount of vote 拨款数额
#<vzQ\~Y amount payable 应付款额
/5~j"|
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G 1:"Gxja Amsterdam Stock Exchange 阿姆斯特丹证券交易所
ZeH=]G4Zv7 analysis 分析
T+>W(w
i ancillary risk 附属风险
@Py?.H annual account 周年帐目；周年帐目报表；年度决算；年结
w}U'>fj annual accounting date 年结日期
cR SgP{hy annual allowance 每年免税额；年积金；年度津贴；年津
a[J_H$6H! annual balance 年度余额
<FwAV=}6p annual disposable income 每年可动用收入
4+Y9":< annual estimates 周年预算
SKo*8r annual fee 年费
o[g] Va*8 annual general meeting 周年大会
ue -a/a annual growth rate 年增率；每年增长率
G*g*+D[H M annual long-term supplement 长期个案每年补助金
)! 5"\eys annual pensionable emolument 可供计算退休金的年薪
HG3iK annual report 年报
#66u<FaG Annual Report on the Consumer Price Index 《消费物价指数年报》
HFX,EE annual return 周年报表；周年申报表；每年报税表格
_+<AxE 9\ Annual Return Rules 《周年报表规则》
N`L Y$U+N| annual review of consumer prices 每年消费物价回顾
ooj^Z%9P annual roll-forward basis 逐年延展方式
0e j*0"Mq annual salary 年薪
=- !B4G$ annual statement 年度报表；年度决算表
*rC%nmJwk! 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
CIQ9dx7> annuitant 年金受益人
G5UNW<P2C annuity 年金
3A3WD+[L annuity contract 年金合约
ygxaT"3"= annuity on human life 人寿年金
RggO|s+0;
antecedent debt 先前的债项
Fyc":{Jd ante-dated cheque 倒填日期支票
A s8IjGNs{ anticipated expenditure 预期开支
twp~#s:\z anticipated net profit 预期纯利
v>5TTL~? anticipated revenue 预期收入
~zFwSF anti-inflation measure 反通货膨胀措施
72dd% anti-inflationary stance 反通货膨胀立场
rGzGbI= apparent deficit 表面赤字
MpJ] 1 apparent financial solvency 表面偿债能力
5oR) apparent partner 表面合伙人
64SRW8AH application for personal assessment 个人入息课税申请书
E#\'$@8j application of fund 资金应用
NYPjN9L application to release as liquidator and to destruct the books of accounts and documents
I9YMxf>nI 申请免除清盘人职务及毁灭帐簿与文件
j:0<
tj E appointed actuary 委任精算师
~(eD 4" appointed auditor 委任核数师；委任审计师
vH@b appointed trustee 委任的受托人
G4"n`89LK appointer 委任人
-uB*E1|Q apportioned pro rata 按比例分摊
ES5a`"H apportionment 分配；分摊
:V# B]:Z9 Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
fjHd"!)3 apportionment formula 分摊方程式
)SfM `W)Y apportionment of estate duty 遗产税的分摊
>t4<2|!(M appraisal 估价；评估
*- @@t+3 appreciable growth 可观增长
UC!"1)~mt` appreciable impact 显着影响
+Rq]_ sDu appreciable increase 可观增长
Q S<)* appreciation 增值；升值
O bc wmL appreciation against other currencies 相对其他货币升值
{mA#'75a# appreciation of the exchange value of Hong Kong dollar 港元汇值上升
M2M &L,/O appreciation tax 增值税
=64Ju Wvo appropriation 拨款；拨用；拨付
avd`7eH2 appropriation account 拨款帐目
`LJ.NY pP Appropriation Bill 拨款法案
!~] '&9 appropriation-in-aid system 补助拨款办法
_J0(GuG=~ approved assets 核准资产
U)SQ3*j2D approved basket stock 认可一篮子证券
:D:J_ {HJ approved budget 核准预算
;RW5XnVx approved charitable donation 认可慈善捐款
dDqT#N?Y approved charitable institution 认可慈善机构
Z`ZML+;~6 approved currency 核准货币；认可货币
XpdjWLO]C< approved estimates 核准预算
V""3#Tw approved estimates of expenditure 核准开支预算
xf A@GYCfT approved overseas insurer 核准海外保险人
Xnxb.{C approved overseas trust company 核准海外信托公司
G4"[ ynlWV approved pooled investment fund 核准汇集投资基金
uC"Gm;0 approved provident fund scheme 认可公积金计划
8e_9u@p+w approved provision 核准拨款
JgB"N/Oz approved redeemable share 核准可赎回股份
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^^ approved regional stock 认可地区性证券
]GzfU'fOn| approved retirement scheme 认可退休金计划
#wF6Wx iG approved subordinated loan 核准附属贷款
d4LH`@SUZ- arbitrage 套戥；套汇；套利
_p%@x :\ arbitrageur 套戥者；套汇者
-V:7j8 arbitrary amount 临时款项
2MDY nMy arrangement 措施；安排；协定
A~8-{F 31 arrears 欠款
!-8y;,P arrears of pay 欠付薪酬
0~ cbB arrears of revenue 逾期未收税款；逾期未收的帐项
}QJ6"s
articles of association 组织章程；组织细则；组织章程细则
sDXQ{*6a Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
D#11
N^-K ascertainment of profit 确定利润
B{NGrC`5) "Asia Clear" “亚洲结算系统”
$wqi^q*) Asia Commercial Bank Ltd. 亚洲商业银行有限公司
m[A$Sp_"-h Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
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9&E Asian Development Fund [ADF] 亚洲发展基金
ZV`o: Gd Asian dollar bond 亚洲美元债券
I_ na^s h* Asian dollar market 亚洲美元市场
^/7Y3n!|3 Asian dollar rate 亚洲美元利率
a7e.Z9k! Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
nb(Od,L Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
y&2 O)z!B asked price 沽盘；喊价；索价；卖方报价
@*JS[w$1 assessable income 应评税入息
hJ (S]1B~G assessable loss 应评税亏损
M1XzA
`* assessable profit 应评税利润
t,qz%J&a assessable value 应评税值
4M>E QF& assessed profit 估定利润
`YK#m 4 gc assessed value 经评估价值
0|~3\e/QV assessment 评税；评定；估价；评税单
m"~),QwF9 assessment number 评税编号；估价编号
ptTp63+ assessment of additional tax 补加税评税
BtKbX)R$J assessment of performance 业绩评估；实绩评价
Ml+O -
3T Assessor 评税主任
Ce_l\J8G asset price bubbles 资产价格泡沫
3$ BYfI3H asset-backed securities 具资产保证的证券
}z_7?dn/ assets accretion 资产增值
kDWvjT assets and liabilities 资产与负债
9w$+Qc assets betterment statement 资产递增表；资产改进表
M;E$ ]Z9 assets lending 实物放款；有抵押贷款
g y1i% assets of the company passing on the death 死者去世时转移的公司资产
rq^VOK|L assets pledged as security for liabilities 用作负债抵押的资产
Z|zT%8.8N assets portfolio 资产投资组合
J\\o# -H assets price 资产价格
T$4Utd5[z' assets quality 资产质素
B k~% assets realization 资产变现
jNP%BNd1f assets refinancing arrangement 资产再集资安排
4|KtsAVp{ assets securitization 资产证券化
>('Z9<|r: assets situated outside Hong Kong 在香港以外地方的资产
eed!SmP assets stripping 削减资产；拆卖资产
$~:|Vj5iZ\ assets value 资产值
d7 v_> assignee 承让人
\Gy+y` assignment 转让；转让书；转让契
vkW]?::Cfd assignment of interest 权益转让
VY "i>Ae assignment of letters patent and trade mark 专利证书及商标转让
0/zgjT|fe assignment of property 物业转让；物业转让书
m"mU:-jk` assignment right 转让权
O-]^_LV` assignor 转让人
usI$ associate 有联系的人；有关连人士；相联者；合伙人；联系人
\rmge4`4 Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
2-gI@8NPI associate member 附属会员
T RQH{O\O associated body corporate 相联法人团体
&y.6Hiy& associated company 相联公司；联属公司
)[5 .*g@ associated corporation 相联法团
f=nVK4DuZ Association of Chartered Certified Accountants [ACCA] [United Kingdom]
i
UW.$1l 公认会计师公会〔英国〕
G0v<`/|>} Association of Futures Exchange Brokers 香港期货经纪协会
go5l<:9 Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
BY??X= association of underwriters 承保人组织
n; *W#c assumption of control 接管
3+iQ ct[ assurance 担保；保险；转易；转易书
S$i3/t assurance of interest 权益的转易
oOHr~< at 19XX price 按一九ＸＸ年价格计算
IsP!ZcV; at a discount 按赔价计算；按贴水价格计算；打折扣
ph=U<D4 at a premium 按溢价计算；按升水价格计算
b d3q207> at call 通知付款；按通知
S&;D at constant market price 按固定市价计算
|=ljN7]! at constant price 按固定价格计算
.l~g`._ at cost 按成本计算
/SQ1i}% at current market price 按当时市价计算；按现时市价计算
u zWz+atH at current price 按当时价格计算；按现时价格计算
G>0 hi1 at factor cost 按要素成本计算；按生产要素成本计算
[USE&_R N at money-of-the-day price 按付款当日价格计算
o'p[G]NQ1o at or better 按指定或较佳价位〔买卖指令〕
JbEQ35r at par 按面值计算；平价
\UBQ:+3 at sight 见票即付
! <j)D_ at the close 按收市盘
F(;C \[Ep at the opening 按开市盘
=bB7$# al attestation 见证；见证条款
73kL>u at-the-money option 平价期权
v(z2,?/4 attorney 受权人；受托代表人
&Ch~$Wb^ attornment 新拥有人承认书
c9R|0Yn^J attributable profit 可归属利润
{Qj 7?}xW attributable share value 可归属股份价值
SDICN0X* Auckland Stock Exchange 奥克兰证券交易所
{Aq:Kh`& auction 拍卖
dE|luN~ auctioneer 拍卖商
,5t h D audit 审计；核数
E>O1dPZcM Audit Commission 审计署
PU^@BZ_m Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
P(Ve'
wOaf 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〕
XpibI3:< audit review 帐目审查
xzTF| Z\ Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
qn|~z@" audited account 审计帐目；经审计的帐目
};@J)} audited annual account 经审计的周年帐目
IRl(H_. audited balance sheet 经审计的资产负债表
+~1~f'4J auditor 核数师；核数主任；审计师
hXz@ (cF auditor's certificate 核数师证明书；审计师证明书
4+15` auditor's report 核数师报告；审计师报告
L\(" Aussie bond 澳元债券
:Y2J7p[+ austerity budget 紧缩预算
sn.&| )?Fi Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
"N*i !h Australia All Ordinaries Index 澳洲所有普通股票指数
ad[oor/7| Australian Dollar [AUD] 澳元
V-T WC@Y" Australian Options Market 澳大利亚期权市场
7c.LyvM Australian Securities Commission 澳洲证券事务监察委员会
B5fF\N^ Australian Society of Certified Practising Accountants 澳洲执业会计师公会
{>R'IjFc Australian Stock Exchange 澳大利亚证券交易所
D'3. T{*rH Austrian Schilling [ATS] 奥地利先令
R3Ka^l8R| authentication 认证；鉴证
< .B^\X$ authority to purchase 委托购买证；委购书
Ba /^CS authorization 认可；核准；授权；授权书
JLH,: 2 authorization by direction 指示授权
YN 31Lo authorization by instruction 指令授权
mY !LGN authorization by warrant 令状授权
<< .%Gk authorization of unit trust 单位信托的认可
7__?1n~{ authorized agent 指定代理人
>@c~ M authorized capital 法定资本
_4#&!b6 authorized clerk 出市员
>g LLr1L\ authorized dealer 认可交易商
f6zS_y9gn authorized financial institution 认可财务机构
JW-!m8 authorized fund 认可基金
5D%gDw+" authorized fund house 获授权的基金公司；认可基金公司
A%c)=(, authorized institution 认可机构
m5rJY/ authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
!_SIq`5]@ authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
;l>C[6] authorized insurer 获授权保险人；获认可承保人
u }~%9 Pi authorized investment 特准投资项目
+qzCy/_gd authorized person 获授权人
Yl$Cj>FG authorized representative 获授权代表
XT0:$0F authorized share capital 法定股本
t?: Q automated quotation system 自动报价系统
{f<\` Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
K JX@?1" 自动交易系统〔香港期货交易所有限公司〕
e<[0H 8 automatic adjustment mechanism 自动调整机制
OGqsQ automatic adjustment system 自动调整系统
, % %}d9 Automatic Clearing House 自动票据交换所
fK{[=xMr@ automatic exchange rates accumulation system 自动化汇率累集系统
[#-!&> Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
=j{r95)|u automatic teller machine [ATM] 自动柜员机
b &1-tYV autopay 自动转帐
<m3o r available assets 可用资产
/)E'%/"A available fiscal reserve 现存财政储备
du k:: |{F available profit 可用利润
yL>wCD,L Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
t=Um@;wh average 平均；平均数；海损
,t=1 2R]> average basic salary 平均基本薪金
,dO$R.h average consumer expenditure 平均消费开支；一般消费开支
)mb RG9P average cost 平均成本
XU19+mW=P average cost of land production 增辟土地平均成本
J%n{R60b average daily turnover 平均每日成交额
XTOZ]H*^ average daily wage rate 平均每日工资率
x3 ++JG average expenditure pattern 平均开支模式
bR;Zc average growth rate 平均增长率
C5 ^eD^[c average net fixed assets 固定资产平均净值
`DPR >d d@ average of relatives 相对价格平均数
ko% B` average price 平均价格
$ZOKB9QccC average propensity to consume 平均消费倾向；一般消费倾向
&`J?`l X average propensity to save 平均储蓄倾向；一般储蓄倾向
p>@S61
&
[ average rate 平均率
c& JYbq average revenue 平均收入；平均收益
U
DC>iHt average stock 平均库存；平均存货
mC}!;`$8p average yearly rent 平均年租
>7^+ag~& avoidance of double taxation 避免双重课税
r!7e:p JLO avoidance of tax 避税
