A:
UM% [UyYQ A share Ａ股；甲类股份
i> Ssp abatement of tax 减税；减扣免税额
G~T]m . ABN AMRO Bank N.V. 荷兰银行
p~M1}mE above-the-line expenditure 线上项目支出；经常预算支出
fA Wjk&9 above-the-line receipt 线上项目收入；经常预算收入
}NPF]P; ABSA Asia Limited 南非联合亚洲有限公司
We3*WsX\ absolute change 绝对数值变更
GqhnE> absolute expenditure 实际开支
Y?hC/ 6$7 absolute guideline figure 绝对准则数字
p2|c8n== absolute interest 绝对权益
B?c9cS5Mj absolute order of discharge 绝对破产解除令
ITh1|yP absolute profit margin 绝对利润幅度
W5?F?Dp!v absolute value 实值；绝对值
z<rdxn,9 absolutely vested interest 绝对既得权益
pm Xx2T#= absorbed cost 已吸收成本；已分摊成本
wz B*M}3 absorption 吸收；分摊；合并
MrjET!`.jC absorption rate 吸收率；摊配率；分摊率
9z 5K -s ACB Finance Limited 亚洲商业财务有限公司
$DW3H1iW acceptable form of reciprocity 合理的互惠条件
fXMVl\ < acceptable rate 适当利率；适当汇率
^a|$z$spf acceptance agreement 承兑协议
/_E:sI9( acceptance for honour 参加承兑
$enh>!mU acceptor 承兑人；接受人；受票人
u4B, |_MK acceptor for honour 参加承兑人
vBsd.2t~ accident insurance 意外保险
>x)YdgJ* Accident Insurance Association of Hong Kong 香港意外保险公会
WM BntB accident insurance scheme 意外保险计划
!_s | h@ accident year basis 意外年度基准
hNUAwTH 6 accommodation 通融；贷款
^[XxE Lx accommodation bill 通融票据；空头票据
iC&=-$vu accommodation party 汇票代发人
HTI1eLZ2 account balance 帐户余额；帐户结余
c+AZ(6O ?\ account book 帐簿
1&c>v3 $2 account collected in advance 预收款项
8 Q^yh6z account current book 往来帐簿
}[Uh4k8P account of after-acquired property 事后取得的财产报告
CFqoD l account of defaulter 拖欠帐目
-yeQQ4b account payable 应付帐款
0 m,A`*o account payee only [A/C payee only] 只可转帐；存入收款人帐户
TCp!4-~, account receivable 应收帐款
49}yw3- account receivable report 应收帐款报表
"s2?cQv{# account statement 结单；帐单；会计财务报表
c"t1E-Nsk account title 帐户名称；会计科目
4vTO # F accountant's report 会计师报告
k|-`d Accountant's Report Rules 会计师报告规则
PaV [{ CD accounting and auditing procedure 会计与审计程序；会计与核数程序
&oiX/UaY Accounting Arrangements 《会计安排》
@Fqh]1t accounting basis 会计基础
rq9{m( accounting by Official Receiver 破产管理署署长呈交的帐目
nL@
"FZ`( Accounting Circular 《会计通告》
hC<X\yxe accounting class 会计类别
'P}"ZHW accounting date 记帐日期；会计结算日期
F CQoz"M accounting for money 款项核算
W^0F(9~!( Accounting Officer 会计主任
m_~
p G accounting period 会计报告期；会计期
XEV-D9n accounting policy 会计政策；会计方针
l?(nkg["nY accounting practice 会计惯例
W5(t+$L. accounting principle 会计准则
P]T(I/\g accounting record 会计记录
X`]-) (U X accounting report 会计报告
G ;V@oT Accounting Services Branch [Treasury] 会计事务部〔库务署〕
C<fWDLwYqV Accounting Society of China 中国会计学会
F1R91V| accounting statement 会计报表
5/DTE:M< accounting system 会计制度；会计系统
k);z}`7 accounting transaction 会计事项；帐务交易
8, YF>O& accounting treatment 会计处理
]R}#3(]1 accounting year 会计年度
&T]+g8 '' accretion 增值；添加
b>E%& sf accrual 应计项目；应累算数目
V P\HPSp accrual basis 应计制；权责发生制
rB?u.jn0T accrual basis accounting 应计制会计；权责发生制会计
E!Hq %L!/ accrue 应累算；应计
rMSB|*_ accrued benefit 应累算利益
xPb;_~ accrued charges 应计费用
Km]N scq1 accrued cumulative preference share dividend 应累算的累积优先股股息
F}0QocD accrued expenses 应累算费用
gB&]kHLO accrued interest payable 应付利息；应计未付利息
2 *n2!7jZ* accrued interest receivable 应收利息；应计未收利息
k @5#^G accrued right 累算权益
u1` 8f]qt accruing profit 应累算的利润
KpC)A5u6 accumulated fiscal reserve 累积财政储备
<qZXpQ# accumulated profit 累积利润；滚存溢利
,oIZ5u{# , accumulated reserve 累积储备
_baqN!N accumulation of surplus income 累积收益盈余
=nFT0] ; acquired assets 既得资产
nSsVONHfa acquisition 收购；购置；取得
s8}: 8 acquisition cost 购置成本
= Ii@-C acquisition expenses 购置费用
i2.y)K ) acquisition of 100% interest 收购全部股权
2iI"|k9M acquisition of control 取得控制权
og MLv} acquisition of fixed assets 购置固定资产
*]z.BZI: acquisition of shell “买壳”
{d}-SoxH acquisition price 收购价
I"Ji_4QV act of God 天灾
/`hr) acting partner 执事合伙人
p]`pUw{ active market 买卖活跃的市场；交投畅旺的市场；旺市
84 b;G4K active partner 积极参与的合伙人
3{Ze>yFE active trading 交投活跃
On H>g" actual circulation 实际流通
p1v:X? actual cost 实际成本
o}v # Df actual expenditure 实际开支；实际支出
\q Q5 x actual income 实际入息；实际收入；实际收益
KU-z;}9s actual market 现货市场
A/{pG#if]3 actual price 现货价；实际价格
oF.Fg<p ( actual profit 实际利润
N ED`GU actual quotation 实盘；实际价位；实际报价
Cd' P actual year basis 按实际年度计算
ce2d)FG}e actuals 实货
s7I*=}{g0. actuarial investigation 精算调查
, p1 (0i actuarial principle 精算原则
& /-@R| actuarial report 精算师报告
.`Z{ptt> Actuarial Society of Hong Kong 香港精算学会
FvG9PPd actuarial valuation 精算师估值
"x9xJ actuary 精算师
z:u`W#Rf ad referendum agreement 暂定协议；有待覆核的协定
B_hob ad valorem duty 从价税；按值征税
MGc=TQ. ad valorem duty system 从价税制
@EfCNOy ad valorem fee 从价费
#H
O \I7 m ad valorem tariff 从价关税
*Vfas|3hZI additional allowance 额外免税额
z$ ysp! additional amount for unexpired risk 未过期风险的额外款额
KyXg w additional assessable profit 补加应评税利润
:m8ED[9b additional assessment 补加评税
||`w MWq additional commitment 额外承担
><LIOFqsS additional commitment vote 额外承担拨款
|GK [I additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
^ eM=h additional dependent parent allowance 供养父母额外免税额
1GOa'bxm additional provision 额外拨款
lx$Y-Tb^F additional stamp duty 附加印花税
\^Y#"zXo1 additional tax 补加税罚款；补加税款
Ep 5lm zg Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
vlyq2>TfR adjudged bankrupt 被裁定破产
a47Btd'm adjudicated bankrupt 裁定破产人
8o -?Y.2 adjudication fee 裁定费；评定印花税额手续费；评估契据费
]~WP ;o adjudication of bankruptcy 裁定破产；宣告破产
?[RG8,B adjudication of insolvency 裁定无力偿还债务
vR,HCI adjusted actual 经调整的实数；调整后的实数
hp -< 8Mf adjusted current assets 经调整的流动资产；调整后的流动资产
,z 1# |Y adjusted figure 经调整的数字；调整后的数额
enG6T adjusted liabilities 经调整的负债；调整后的负债
YL){o$-N"J adjusted loss 经调整的亏损；调整后的亏损
G8u8&| 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
^l$(- #'y adjusted profit 经调整的利润；调整后的利润
Y D.3FTNGC adjusted surplus 经调整的盈余额；调整后的盈余额
[ R~+p#l+Q adjusted value 经调整的价值；调整后的价值
h4?+/jk 7 adjustment 调整；修订；理算〔保险〕
f@LUp^ Z/v adjustment centre 调剂中心
wB9IP{Pf adjustment lag 调整过程的时间差距；调整时差
15yIPv+5 adjustment mechanism 调整机制
) V@qH] adjustment of loss 亏损调整
Ub3,x~V adjustment process 调整过程；调整程序
*N>Qj-KAM_ adjustment range 调整幅度
~;+i[Z&e administered exchange rate 受管制汇率
H5&>Eny Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
GbP!l;a administration expenses 行政费用
/2FX"I[0V% administration fee 手续费；行政费
am%qlN< administration in bankruptcy 破产管理
44%H? ,d administration order 遗产管理令
"VT5WFj administrator 管理人；遗产管理人
@lTUag'U0 administrator of the estate 遗产管理人
7]nPWz1%* admission of debt 债项承认书
{q}: w{x9u admission of proof 接纳债权证明
>E]*5jqU advance 放贷款项；垫付款项；预支款项；预付款项
]m 4LY.SQ advance account 暂支帐目；预付款帐户
*r-Bt1 advance compensation 预付补偿金
u Xhp+q\ advance from shareholder 股东垫款
+B8Ut{l advance pending reimbursement 预支以待日后付还
vnN_csJ#^ advanced economy 先进经济体系
Bs# #3{ylu advancement 预付；预付财产
$35Oyd3s< advances warrant 垫款令
e. [+xOu` advancing 贷出
aNq Vs|H adverse balance 逆差
RLKO 0 # adverse exchange 逆汇
50I6:=@\\ advertisement addressed to shareholders 在报章刊登的致股东通告
mceSUKI;L advice for collection 托收通知书
Ce:R
p? advice of drawing 提款通知书；汇票通知书
aLsGden| advice of payment 付款通知
Ev^Xs6 }" Advisory Committee [Securities and Futures Commission]
^k_!+8"q{ 谘询委员会〔证券及期货事务监察委员会〕
k&~vVx Advisory Committee on Diversification 经济多元化谘询委员会
R
+\y" . affidavit 誓章；遗产申报誓章
4k#B5 ^iJ affidavit of no receipt 述明无收款的誓章
" Y%\qw/wq affiliate 联号；联营公司；附属公司
&Mc mA affiliated company 附属公司；联号；联营公司
_Jp_TvP> affirmation [estate duty] 非宗教式宣誓〔遗产税〕
2f:'~ P56 affordability 负担能力
I tRG q African Development Bank [AfDB] 非洲开发银行
'R'>`?Nh after-acquired property 事后取得的财产
w}YHCh after-hours dealing 市后交易
RtIc:ym after-tax profit 税后盈利；税后利润；税后溢利
9723f1&Vd agency agreement 代理协议
{>+$u"* agency expenses 代理机构的开支
5vpf; agency fee 代理费
RU{}qPs? Agency Law 《代理法》
1B1d>V$* agent 代理人；承销人
RF;N]A?* agent of company 公司代理人
B "qG-ci agent's fee 代理人费；经纪费
5=?&q 'i aggregate 总计；总数；总体数字
?DRC!
9o^ aggregate amount 总款额；总额
] !A ;-m aggregate assets and liabilities 总体资产与负债
K[ \z'9 Q aggregate at constant price 按固定价格计算的总体数字
hV,3xrm?P aggregate demand 总需求
* jJ62-o aggregate gross position 总持仓量
,h>w % aggregate limit 总限额
kEXcE F_9P aggregate of salaries tax 合计薪俸税
p0tv@8C> aggregate performance 总体表现；总体业绩
v4v+;[a% aggregate supply 总体供应
)`Fr*H3{ aggregate surplus 总盈余
m i-\PD>X aggregate total 整体总额
JNu - z:J aggregate value 总值；合计价值
#E ~FF@a aggregated basis 合计基准
0) /214^& aggregated net chargeable income 合计应课税入息实额
JJ+< ?CeHD aggregation 合并计算；合计；总和
[-CG&l2?L aggregation of incomes of husband and wife 夫妇入息合并计算
I#Bz
UF aggregation of property 财产的总和
g@U#Y#b@" agio 差价；贴水
o}%fs
* 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》
r zvX~B6 Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
2Z97 Tq 《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》
$?s^HKF~ Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
s{IoL_PJP 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
aQG#bh [ Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
jPs+i 《香港政府和大韩民国政府关于相互促进和保护投资协定》
T9$U./69-L agreement for a settlement 授产协议
kDz.{Ih agreement for assignment 转让协议
UP`q6] P agreement for sale 售卖协议；买卖协议
"/ "qg
agreement for sale and purchase 买卖协议
;CvGIp&y agreement for the payment of interest 支付利息协议
~H$XSNPi agreement for the repayment of money 还款协议
p']AXJ`Z agreement of reinsurance 再保险协议
=aekY;/ Agricultural Bank of China 中国农业银行
[_0g ^(` air passenger departure tax 飞机乘客离境税
j~{2fd<> Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
i f"v4PHq airport tax 机场税
N0piL6Js alcohol duty 酒精税
Stc\P]%d alienation 让与；让渡；转让
- VE# :& alimony 生活费；赡养费
q1gf9` 0 All Ordinaries Index [AOI] 所有普通股指数
G !~BA* all risks 全险；综合险
3 (&.[o
Z All Sales Record for Stock Market 《股票市场成交报告》
l<HR D Allied Capital Resources Limited 新联财务有限公司
IN"vi|1 all-items index [Consumer Price Index] 总指数〔消费物价指数〕
##5/%#eZ allocation letter 拨款信件
YNXk32@j@e allocation of fund 分配款项；预留款项
Om^ /tp\ allocation of profit 利润分配；溢利分配
O7\s1
V; allocation warrant 拨款令
(LfVa`<1 allotment 分配；配股
f8 ja Mn9o allotment notice 股份配售通知；配股通知
{#%xq]r_ allotment of shares 股份分配
Cb6MD allowable 可获宽免；免税的
S3_4i;K\ allowable business loss 可扣除的营业亏损
HD EG/k/~m allowable expenses 可扣税的支出
+doT^&2u* allowance 免税额；津贴；备抵；准备金
/'1y`j< allowance for debts 债项的免税额
v<SEGv - allowance for depreciation by wear and tear 耗损折旧免税额
IBqY$K+l allowance for funeral expenses 殡殓费的免税额
/OP*ARoC21 allowance for inflation 为通货膨胀而预留的款项；通胀准备金
'l:2R,cP allowance for repairs and outgoings 修葺及支出方面的免税额
bxN;"{>Xz allowance to debtor 给债务人的津贴
Z]Y4N O; alteration of capital 资本更改
V9 VP"kD
alternate trustee 候补受托人
x.yL'J\) amalgamation 合并
*p3P\ H^5 ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
HFr3(gNj@ ambit of charges 征税范围；收费范围
Wy 4^mOv amended valuation 经修订的估值
>S!DI L American Commodities Exchange 美国商品交易所
E1C_d' American Express Bank Limited 美国运通银行
[FL I+;gY American Stock Exchange 美国证券交易所
,
.I^ekF amortization 摊销
2U F94 amount due from banks 存放银行同业的款项
mc'p-orAf amount due from banks abroad 存放海外银行同业的款项
@"!SU' * amount due from holding companies 控股公司欠款
]Yg EnZ amount due from local banks 存放本港银行同业的款项
5avO48;Vc amount due to banks 银行同业的存款
u\xm8}A amount due to banks abroad 海外银行同业的存款
@9h#o5y q amount due to holding companies 控股公司存款
!`_f\ amount due to local banks 本港银行同业的存款
=dBr mMh amount due to outport banks 外埠银行同业的存款
HWhKX:`l amount for note issue 发行纸币的款额
a,~P_B|@ amount of bond 担保契据的款额
{*U :Wm< amount of consideration 代价款额
cnthtv+(~ amount of contribution 供款数额
9ojhI=: amount of indebtedness 负债款额
As|/
O7% amount of principal of the loan 贷款本金额
sQZ8<DpB amount of rates chargeable 应征差饷数额
f>dkT'4 amount of share capital 股本额
,7P^]V1 amount of sums assured 承保款额
}^[@m# amount of variation 变动幅度
zRu`[b3u< amount of vote 拨款数额
[M S.5+1Y amount payable 应付款额
2-0cB$W+ amount receivable 应收款额
gN( hv.nQ Amsterdam Stock Exchange 阿姆斯特丹证券交易所
<gLtX[v!CL analysis 分析
05B+WJ1 ancillary risk 附属风险
C8:"+; annual account 周年帐目；周年帐目报表；年度决算；年结
YZRB4T9 annual accounting date 年结日期
wF8\ annual allowance 每年免税额；年积金；年度津贴；年津
6ZpcT&yL annual balance 年度余额
)|R9mW=k9P annual disposable income 每年可动用收入
~C /KA6H annual estimates 周年预算
o d1omYsR annual fee 年费
<y!r~? annual general meeting 周年大会
UwkX [u annual growth rate 年增率；每年增长率
^4pKsO3ul annual long-term supplement 长期个案每年补助金
&|}IBu :T annual pensionable emolument 可供计算退休金的年薪
L_"(A
#H: annual report 年报
yrA zD = Annual Report on the Consumer Price Index 《消费物价指数年报》
q-%KfZ@(| annual return 周年报表；周年申报表；每年报税表格
Ki/5xK=s Annual Return Rules 《周年报表规则》
Xp6*Y1Y
annual review of consumer prices 每年消费物价回顾
4QAIQQ S annual roll-forward basis 逐年延展方式
k!=GNR RZE annual salary 年薪
r)( BT:2m annual statement 年度报表；年度决算表
ACO4u<M) 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
VtiqAh}4 annuitant 年金受益人
MuV0;K \ annuity 年金
WG
!t!1p annuity contract 年金合约
rs Uw(K^ annuity on human life 人寿年金
@z)tC@ antecedent debt 先前的债项
JjLyV`DJ ante-dated cheque 倒填日期支票
> x
ghq anticipated expenditure 预期开支
PbUcbb17 anticipated net profit 预期纯利
@O}j:b anticipated revenue 预期收入
sLdUrD% anti-inflation measure 反通货膨胀措施
3C=clB9< anti-inflationary stance 反通货膨胀立场
`l 2< apparent deficit 表面赤字
J xm9@, apparent financial solvency 表面偿债能力
NcBe |qxQ apparent partner 表面合伙人
^FM9} t/U, application for personal assessment 个人入息课税申请书
yI.H4Dl< application of fund 资金应用
A;-z#R#V5 application to release as liquidator and to destruct the books of accounts and documents
q 'F_ j" 申请免除清盘人职务及毁灭帐簿与文件
yj'' \ appointed actuary 委任精算师
` .(S #!gw appointed auditor 委任核数师；委任审计师
<ytKf<a%e appointed trustee 委任的受托人
n X\]i~ appointer 委任人
@gSFvb bc apportioned pro rata 按比例分摊
2~WFLD apportionment 分配；分摊
Pgw%SMEp Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
RyOT[J apportionment formula 分摊方程式
b2X'AHK S apportionment of estate duty 遗产税的分摊
4Sstg57x~ appraisal 估价；评估
8o 7]XZE=) appreciable growth 可观增长
-*hb^MvP appreciable impact 显着影响
R``V Q appreciable increase 可观增长
`JWYPsWk appreciation 增值；升值
]~00=nXFM/ appreciation against other currencies 相对其他货币升值
w<~<(5mM5; appreciation of the exchange value of Hong Kong dollar 港元汇值上升
}SMJD appreciation tax 增值税
cbCE
$ appropriation 拨款；拨用；拨付
NQ!N"C3u appropriation account 拨款帐目
&lPBqw Appropriation Bill 拨款法案
Kwl qi]~ appropriation-in-aid system 补助拨款办法
@y0bU*v7 approved assets 核准资产
E[3FdX8 approved basket stock 认可一篮子证券
B_"OA3d_ approved budget 核准预算
qIGu#zX W approved charitable donation 认可慈善捐款
jUJT cL approved charitable institution 认可慈善机构
m/hi~. D9 approved currency 核准货币；认可货币
YNC0Z'c9 approved estimates 核准预算
qN1 -plY approved estimates of expenditure 核准开支预算
#Emff VtY approved overseas insurer 核准海外保险人
j&[.2PW\ approved overseas trust company 核准海外信托公司
u1) TG "+0 approved pooled investment fund 核准汇集投资基金
W]D`f8r9 approved provident fund scheme 认可公积金计划
/ }X suH approved provision 核准拨款
1%hM8:)i_ approved redeemable share 核准可赎回股份
VUy)4* approved regional stock 认可地区性证券
foz5D9sQ approved retirement scheme 认可退休金计划
kyx SIQ^ approved subordinated loan 核准附属贷款
9VUm=Z#` arbitrage 套戥；套汇；套利
|c
oEBFG arbitrageur 套戥者；套汇者
F7Dc!JNa arbitrary amount 临时款项
-S,ir arrangement 措施；安排；协定
827)n[#%| arrears 欠款
!/4 V^H arrears of pay 欠付薪酬
rX! +@>4_L arrears of revenue 逾期未收税款；逾期未收的帐项
NT;x1 articles of association 组织章程；组织细则；组织章程细则
o7Cnyy#: Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
*]m kyAhi ascertainment of profit 确定利润
uZ/7t(fy "Asia Clear" “亚洲结算系统”
N{^>MRK=5 Asia Commercial Bank Ltd. 亚洲商业银行有限公司
l|vWeBs Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
PUE'Rr( Q Asian Development Fund [ADF] 亚洲发展基金
)7I.N]= Asian dollar bond 亚洲美元债券
:!I)r$ Asian dollar market 亚洲美元市场
JMirz~%ib Asian dollar rate 亚洲美元利率
pY)j0tdd Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
y '_V/w s Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
RD6h=n4B asked price 沽盘；喊价；索价；卖方报价
g<2lPH
assessable income 应评税入息
r%y;8 $/- assessable loss 应评税亏损
mo|Pr LV assessable profit 应评税利润
7~kpRa@\P assessable value 应评税值
5mna7 BCEb assessed profit 估定利润
m0 I # assessed value 经评估价值
-B *<Q[_ assessment 评税；评定；估价；评税单
XW U v P assessment number 评税编号；估价编号
R(2HY Z assessment of additional tax 补加税评税
y \)G7
( assessment of performance 业绩评估；实绩评价
us\%BxxI9 Assessor 评税主任
}_a +X asset price bubbles 资产价格泡沫
PTzp;. asset-backed securities 具资产保证的证券
'YZI>V* assets accretion 资产增值
Y8 J ;+h9 assets and liabilities 资产与负债
HzD> -f assets betterment statement 资产递增表；资产改进表
QN5yBa!W z assets lending 实物放款；有抵押贷款
Q{qj assets of the company passing on the death 死者去世时转移的公司资产
iHE0N6%q assets pledged as security for liabilities 用作负债抵押的资产
-7-Fd_ F8 assets portfolio 资产投资组合
*xX( !t' assets price 资产价格
[+;FV!M6 assets quality 资产质素
?AV &@EX2C assets realization 资产变现
<\1}@?NGC assets refinancing arrangement 资产再集资安排
Ad]<e?oN= assets securitization 资产证券化
- 5V)q.Og assets situated outside Hong Kong 在香港以外地方的资产
e;A^.\SP assets stripping 削减资产；拆卖资产
H
_Zo@y~J assets value 资产值
L.09\1?.n assignee 承让人
W{fULl assignment 转让；转让书；转让契
zG-_!FIn assignment of interest 权益转让
K k!6B assignment of letters patent and trade mark 专利证书及商标转让
>a& ?AP # assignment of property 物业转让；物业转让书
Y )u_nn'[ assignment right 转让权
?%\mQmjas assignor 转让人
\LO_Nu9 associate 有联系的人；有关连人士；相联者；合伙人；联系人
'2|1%NSW9 Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
r#_ 7]_3 associate member 附属会员
*[d~Nk%Y$ associated body corporate 相联法人团体
My]+?.Ru associated company 相联公司；联属公司
v87$NQvwQ associated corporation 相联法团
Qq' i*Mh Association of Chartered Certified Accountants [ACCA] [United Kingdom]
\LIy:$`8
公认会计师公会〔英国〕
~In{lQ[QX Association of Futures Exchange Brokers 香港期货经纪协会
; g Z%U Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
fKL'/?LD] association of underwriters 承保人组织
)" (V*Z assumption of control 接管
g2g`,"T assurance 担保；保险；转易；转易书
X'V+^u@W assurance of interest 权益的转易
to99 _2 at 19XX price 按一九ＸＸ年价格计算
{l0,T0 at a discount 按赔价计算；按贴水价格计算；打折扣
/]ku$.mr\ at a premium 按溢价计算；按升水价格计算
//\ds71h at call 通知付款；按通知
y#]}5gJ at constant market price 按固定市价计算
$.oOG"u0] at constant price 按固定价格计算
0s 860Kn at cost 按成本计算
0zeUP {MQ at current market price 按当时市价计算；按现时市价计算
!( kX~S at current price 按当时价格计算；按现时价格计算
Bz~ -2#l at factor cost 按要素成本计算；按生产要素成本计算
[ 3$.* at money-of-the-day price 按付款当日价格计算
tO?21?AD D at or better 按指定或较佳价位〔买卖指令〕
7*zB*"B'1t at par 按面值计算；平价
qTyg~]e9( at sight 见票即付
kx|me~I
at the close 按收市盘
-L@]I$Yo at the opening 按开市盘
x S attestation 见证；见证条款
-1Djo:y at-the-money option 平价期权
[X; >*- attorney 受权人；受托代表人
%z(9lAe attornment 新拥有人承认书
0-*Z<cu%l attributable profit 可归属利润
pG0 !ALT attributable share value 可归属股份价值
|if '_x1V Auckland Stock Exchange 奥克兰证券交易所
|WB"=PE auction 拍卖
WI,40&< auctioneer 拍卖商
0 (wf{5 audit 审计；核数
fH- NU-" Audit Commission 审计署
j h;
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[ Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
iPMB$SdfO 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〕
,+~2&>wj audit review 帐目审查
@Ppo &> Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
N g58/}zO audited account 审计帐目；经审计的帐目
O
x{Q.l audited annual account 经审计的周年帐目
|k Id8WtA audited balance sheet 经审计的资产负债表
q#;BhPc auditor 核数师；核数主任；审计师
:FnOS<_B auditor's certificate 核数师证明书；审计师证明书
LFCTr/ , auditor's report 核数师报告；审计师报告
2bWUa~%B Aussie bond 澳元债券
-r!42`S austerity budget 紧缩预算
+ Qt[1 Xq Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
,,S9$ @R Australia All Ordinaries Index 澳洲所有普通股票指数
K6E}";; Australian Dollar [AUD] 澳元
!]yQ1@)*' Australian Options Market 澳大利亚期权市场
rqF"QU= l Australian Securities Commission 澳洲证券事务监察委员会
[ 1NaH Australian Society of Certified Practising Accountants 澳洲执业会计师公会
i#k-)N _$ Australian Stock Exchange 澳大利亚证券交易所
H \ 3M Austrian Schilling [ATS] 奥地利先令
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q;7 authentication 认证；鉴证
*%3oyWwCd authority to purchase 委托购买证；委购书
,NDh@VYe authorization 认可；核准；授权；授权书
:#WEx_] authorization by direction 指示授权
>b'w'" authorization by instruction 指令授权
qB+n6y % authorization by warrant 令状授权
fVYiwE=F authorization of unit trust 单位信托的认可
LaDY`u0G% authorized agent 指定代理人
9J?W ' 8s5 authorized capital 法定资本
PCtk jd authorized clerk 出市员
pL~=Z?(B authorized dealer 认可交易商
VO9X kA7 authorized financial institution 认可财务机构
[KMS<4t' authorized fund 认可基金
S9J5(lYv~N authorized fund house 获授权的基金公司；认可基金公司
Y: wF5pp; authorized institution 认可机构
h77IWo6% authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
)L b72;!? authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
8\DME authorized insurer 获授权保险人；获认可承保人
w$b~x4y% authorized investment 特准投资项目
0F^]A"kF authorized person 获授权人
aRX authorized representative 获授权代表
3 x![ 8 x authorized share capital 法定股本
zwnw' automated quotation system 自动报价系统
Oo
kxg *!5 Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
i-,'.w 自动交易系统〔香港期货交易所有限公司〕
p zg&/m&F` automatic adjustment mechanism 自动调整机制
^1.7Juvb automatic adjustment system 自动调整系统
$:e)$Xnn- Automatic Clearing House 自动票据交换所
?s%v 3T automatic exchange rates accumulation system 自动化汇率累集系统
dsK/6y u Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
+lKrj\Xj automatic teller machine [ATM] 自动柜员机
+5-]iKh autopay 自动转帐
XoJgs$3B available assets 可用资产
8^y= H= available fiscal reserve 现存财政储备
vb
%T7 available profit 可用利润
Yq
J]7V\ Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
[.a;L"> average 平均；平均数；海损
Mm.Ql average basic salary 平均基本薪金
%]#VdS|N average consumer expenditure 平均消费开支；一般消费开支
AeaPK average cost 平均成本
k Q~ %=pn average cost of land production 增辟土地平均成本
rCE;'? Y average daily turnover 平均每日成交额
*qG $19b average daily wage rate 平均每日工资率
-?5$ PH average expenditure pattern 平均开支模式
Q<yAT(w average growth rate 平均增长率
*2=W5LaK. average net fixed assets 固定资产平均净值
ywEDy|Wn$~ average of relatives 相对价格平均数
QF.3c6O@ average price 平均价格
_W |R;Cz] average propensity to consume 平均消费倾向；一般消费倾向
-AC`q/bCD average propensity to save 平均储蓄倾向；一般储蓄倾向
9^!wUwB average rate 平均率
7
5|pp average revenue 平均收入；平均收益
* 0~M average stock 平均库存；平均存货
n$YE !D' average yearly rent 平均年租
2m\m/O avoidance of double taxation 避免双重课税
F@1d%c avoidance of tax 避税
