A:
OA8b_k~ A share Ａ股；甲类股份
SjNwT[.nr7 abatement of tax 减税；减扣免税额
G + \~rl ABN AMRO Bank N.V. 荷兰银行
!]jNVg above-the-line expenditure 线上项目支出；经常预算支出
* zJiii above-the-line receipt 线上项目收入；经常预算收入
3<1HqU ABSA Asia Limited 南非联合亚洲有限公司
R;Ix<y{U absolute change 绝对数值变更
Hhce:E@K absolute expenditure 实际开支
C>(M+qXL+ absolute guideline figure 绝对准则数字
*Tlws absolute interest 绝对权益
/n<Ncf absolute order of discharge 绝对破产解除令
?-6x]l=] absolute profit margin 绝对利润幅度
O }\"$n> absolute value 实值；绝对值
jW+VUF-t absolutely vested interest 绝对既得权益
pN^G[ absorbed cost 已吸收成本；已分摊成本
a Gzdur absorption 吸收；分摊；合并
U
mx absorption rate 吸收率；摊配率；分摊率
Z({`9+/>u ACB Finance Limited 亚洲商业财务有限公司
R~seUW7uv" acceptable form of reciprocity 合理的互惠条件
1PT_1[eAR acceptable rate 适当利率；适当汇率
A?{aUQB~| acceptance agreement 承兑协议
;w YwiSVd acceptance for honour 参加承兑
.tHv4.ob acceptor 承兑人；接受人；受票人
#D*J5k>2 acceptor for honour 参加承兑人
*7D$;?" accident insurance 意外保险
OHa{!SaL Accident Insurance Association of Hong Kong 香港意外保险公会
"
:nVigw& accident insurance scheme 意外保险计划
Q/9vD v accident year basis 意外年度基准
R;,u >P " accommodation 通融；贷款
&V,-W0T_ accommodation bill 通融票据；空头票据
AQBx
k[ accommodation party 汇票代发人
`X]2 iz account balance 帐户余额；帐户结余
/\Y%DpG$ account book 帐簿
~ @"Qm;}
" account collected in advance 预收款项
B #V 4 account current book 往来帐簿
<x h'@592 account of after-acquired property 事后取得的财产报告
+
1%^c (3 account of defaulter 拖欠帐目
9[]"%6 account payable 应付帐款
pa> 2JF* account payee only [A/C payee only] 只可转帐；存入收款人帐户
1_E3DXe account receivable 应收帐款
:92a34 account receivable report 应收帐款报表
~4
x Ba:*z account statement 结单；帐单；会计财务报表
`5 v51TpH account title 帐户名称；会计科目
9Q M"JEu@ accountant's report 会计师报告
{CyPcD'$s Accountant's Report Rules 会计师报告规则
C?<XtIoB accounting and auditing procedure 会计与审计程序；会计与核数程序
}JTgj Accounting Arrangements 《会计安排》
.^+$w $ accounting basis 会计基础
r3bvuq,6$ accounting by Official Receiver 破产管理署署长呈交的帐目
^} pREe c= Accounting Circular 《会计通告》
EpS8,[w accounting class 会计类别
t;~`Lm@hY accounting date 记帐日期；会计结算日期
g Z%O<XO accounting for money 款项核算
z(#hL-{c Accounting Officer 会计主任
9,a,A6xry accounting period 会计报告期；会计期
7 J_f/st accounting policy 会计政策；会计方针
YNQ6(HA accounting practice 会计惯例
kk7: A0._ accounting principle 会计准则
n[w,x; accounting record 会计记录
,8 NEnB accounting report 会计报告
W2LblZE! Accounting Services Branch [Treasury] 会计事务部〔库务署〕
kx#L< Accounting Society of China 中国会计学会
OU3 +SYM accounting statement 会计报表
7~9f rW<K accounting system 会计制度；会计系统
U&\{/l accounting transaction 会计事项；帐务交易
qA\kx#v]P accounting treatment 会计处理
q>oH (A accounting year 会计年度
\iE9&3Ie accretion 增值；添加
tS\NO@E_Jh accrual 应计项目；应累算数目
YbBH6R Zr accrual basis 应计制；权责发生制
\ rWgA accrual basis accounting 应计制会计；权责发生制会计
9PfU'm|h accrue 应累算；应计
8}E(UsTa accrued benefit 应累算利益
(c|qX-%rC accrued charges 应计费用
O)Dw<j) accrued cumulative preference share dividend 应累算的累积优先股股息
Oqe.t;E 0} accrued expenses 应累算费用
>u#VHaB accrued interest payable 应付利息；应计未付利息
r%mTOLef accrued interest receivable 应收利息；应计未收利息
B91PlM. accrued right 累算权益
G+^$JN= accruing profit 应累算的利润
_!p$4 7 accumulated fiscal reserve 累积财政储备
eu|q
{p accumulated profit 累积利润；滚存溢利
e ;u8G/ accumulated reserve 累积储备
:\;uJ 5
accumulation of surplus income 累积收益盈余
->9xw acquired assets 既得资产
<%JO 3E acquisition 收购；购置；取得
cQ ;Ry!$ acquisition cost 购置成本
8t
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x{o 5Ha{ acquisition of 100% interest 收购全部股权
[jn;|
3 acquisition of control 取得控制权
+\$|L +@Z acquisition of fixed assets 购置固定资产
,ST.pu8N. acquisition of shell “买壳”
M@@O50~ acquisition price 收购价
O,Gn2Do act of God 天灾
v23Uh2[@Yy acting partner 执事合伙人
*pUV-^uo active market 买卖活跃的市场；交投畅旺的市场；旺市
xVX||r rh active partner 积极参与的合伙人
]c=1-Rl active trading 交投活跃
0BD((oNg actual circulation 实际流通
(SVr>|Db actual cost 实际成本
& +iW: actual expenditure 实际开支；实际支出
D) Rf actual income 实际入息；实际收入；实际收益
To?
bp4 actual market 现货市场
a-2
{x2O actual price 现货价；实际价格
. TS=[WGMS actual profit 实际利润
:R x"WY actual quotation 实盘；实际价位；实际报价
la 7QN QW actual year basis 按实际年度计算
]lY EJ` actuals 实货
t? J a q actuarial investigation 精算调查
%Z0S"B 3 actuarial principle 精算原则
YEoT_>A$dB actuarial report 精算师报告
V
*y Actuarial Society of Hong Kong 香港精算学会
2,nCGSfc actuarial valuation 精算师估值
d+ ko"F| actuary 精算师
[mvHa;-w ad referendum agreement 暂定协议；有待覆核的协定
3+uoK f[ ad valorem duty 从价税；按值征税
Y.
tFqzo3 ad valorem duty system 从价税制
'+tT$k ad valorem fee 从价费
,WK$jHG] ad valorem tariff 从价关税
jn Y3G additional allowance 额外免税额
]}y'3aW additional amount for unexpired risk 未过期风险的额外款额
nQ3goVRFP additional assessable profit 补加应评税利润
WN1-J(x6 additional assessment 补加评税
C
P v}A additional commitment 额外承担
o@;_(knb additional commitment vote 额外承担拨款
Y &+/[ [ additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
*lO+^\HXD additional dependent parent allowance 供养父母额外免税额
TBT*j&!L additional provision 额外拨款
WfO$q^'?DP additional stamp duty 附加印花税
CxQ,yd;> additional tax 补加税罚款；补加税款
Khd ,| pM Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
Bz~h- adjudged bankrupt 被裁定破产
s\ R?@ adjudicated bankrupt 裁定破产人
FWN%JCOj@ adjudication fee 裁定费；评定印花税额手续费；评估契据费
<ft9B05* adjudication of bankruptcy 裁定破产；宣告破产
[&V%rhi adjudication of insolvency 裁定无力偿还债务
S6X<3L`FfH adjusted actual 经调整的实数；调整后的实数
Rx-i.Et Z adjusted current assets 经调整的流动资产；调整后的流动资产
zD-8#H35X" adjusted figure 经调整的数字；调整后的数额
PaJwM%s )L adjusted liabilities 经调整的负债；调整后的负债
$O!<Zz adjusted loss 经调整的亏损；调整后的亏损
qEz' l'%( 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
P9 wDTZ
:4 adjusted profit 经调整的利润；调整后的利润
nQmYeM adjusted surplus 经调整的盈余额；调整后的盈余额
+[`%b3N k adjusted value 经调整的价值；调整后的价值
5~0;R`D adjustment 调整；修订；理算〔保险〕
LdUpVO8)l adjustment centre 调剂中心
1zW6Pb adjustment lag 调整过程的时间差距；调整时差
/=} vP ey adjustment mechanism 调整机制
Tyl"N{ _ adjustment of loss 亏损调整
.CpO+z adjustment process 调整过程；调整程序
l/NK.Jr adjustment range 调整幅度
XS/TYdXB8 administered exchange rate 受管制汇率
s$6# 3%h Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
|_m;@.44?U administration expenses 行政费用
Ka{Zoi] administration fee 手续费；行政费
5Oq ;V: 7 administration in bankruptcy 破产管理
Vrh],xK7 administration order 遗产管理令
MEUqQ4/Gl administrator 管理人；遗产管理人
CU_06A|} administrator of the estate 遗产管理人
(B#|3o admission of debt 债项承认书
mX_`rvYII admission of proof 接纳债权证明
jXZNr advance 放贷款项；垫付款项；预支款项；预付款项
-- sb ;QG advance account 暂支帐目；预付款帐户
%L.+r!. advance compensation 预付补偿金
SiT & p advance from shareholder 股东垫款
Pc1N~?}. advance pending reimbursement 预支以待日后付还
:[3\jLrc advanced economy 先进经济体系
c*Nbz,: advancement 预付；预付财产
T7'$A!c advances warrant 垫款令
)_?$B6hf,& advancing 贷出
K W<CU' adverse balance 逆差
N/VIP0Kb adverse exchange 逆汇
-Ma"V advertisement addressed to shareholders 在报章刊登的致股东通告
tEs$+b advice for collection 托收通知书
ZeZwzH)B D advice of drawing 提款通知书；汇票通知书
=T]OYk advice of payment 付款通知
")OLm kC Advisory Committee [Securities and Futures Commission]
p.|;
k%c7 谘询委员会〔证券及期货事务监察委员会〕
l?[DO?m+R Advisory Committee on Diversification 经济多元化谘询委员会
_3S{n=9 affidavit 誓章；遗产申报誓章
1 Y& d%AA affidavit of no receipt 述明无收款的誓章
R&0l4g-4> affiliate 联号；联营公司；附属公司
Y~xZ {am affiliated company 附属公司；联号；联营公司
2Oa -c|F affirmation [estate duty] 非宗教式宣誓〔遗产税〕
6 -}gqkR affordability 负担能力
|?kH ]Trr African Development Bank [AfDB] 非洲开发银行
r~! lD9R~ after-acquired property 事后取得的财产
9n'p 7(s% after-hours dealing 市后交易
{9MYEN}FO after-tax profit 税后盈利；税后利润；税后溢利
1-#tx*> AY agency agreement 代理协议
tS7u#YMh agency expenses 代理机构的开支
< r~Tj
agency fee 代理费
e hq6.+l Agency Law 《代理法》
}o4Cd$,8 agent 代理人；承销人
M<Mr (z agent of company 公司代理人
!: 5n agent's fee 代理人费；经纪费
]u ';zJ. aggregate 总计；总数；总体数字
]'q<wPi aggregate amount 总款额；总额
YBP{4Rl aggregate assets and liabilities 总体资产与负债
pxj"<q`nw8 aggregate at constant price 按固定价格计算的总体数字
e)kf;Hkf aggregate demand 总需求
/slML~$t< aggregate gross position 总持仓量
9@06]EI_ aggregate limit 总限额
,R+u%bmn# aggregate of salaries tax 合计薪俸税
($kwlj~c aggregate performance 总体表现；总体业绩
JSU\ Hh! aggregate supply 总体供应
U sTPNQj aggregate surplus 总盈余
/rW{ rf^ aggregate total 整体总额
<4g^c& aggregate value 总值；合计价值
S SXSgp aggregated basis 合计基准
E_oe1C: aggregated net chargeable income 合计应课税入息实额
U?QO'H 5 aggregation 合并计算；合计；总和
rL=$Wxd PU aggregation of incomes of husband and wife 夫妇入息合并计算
j*{bM{~T< aggregation of property 财产的总和
cx|j
_5%i agio 差价；贴水
$/H'Dt6x 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》
G. }yNjL8 Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
@w0[5ZA j 《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》
( EX Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
w3@ te\ 《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》
x-<dJ}` Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
qJ@?[|2R 《香港政府和大韩民国政府关于相互促进和保护投资协定》
v6:DA#0 agreement for a settlement 授产协议
u#\3T>o%@ agreement for assignment 转让协议
$$@Tg kg?o agreement for sale 售卖协议；买卖协议
? &O$ayG77 agreement for sale and purchase 买卖协议
|}; ~YMH agreement for the payment of interest 支付利息协议
Tx5L agreement for the repayment of money 还款协议
ect?9S[!y agreement of reinsurance 再保险协议
,#G@ri:B Agricultural Bank of China 中国农业银行
Z=|@76 air passenger departure tax 飞机乘客离境税
_OY ;SJ( Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
5IMH G%W7 airport tax 机场税
ZeO>Ag^ alcohol duty 酒精税
D fea<5~^z alienation 让与；让渡；转让
`4CRpz alimony 生活费；赡养费
s@$AYZm_ All Ordinaries Index [AOI] 所有普通股指数
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'D) all risks 全险；综合险
}/VHeHd All Sales Record for Stock Market 《股票市场成交报告》
v09f#t$;5 Allied Capital Resources Limited 新联财务有限公司
KJd;c. all-items index [Consumer Price Index] 总指数〔消费物价指数〕
ZLkJYZk allocation letter 拨款信件
j{ g {`Qa allocation of fund 分配款项；预留款项
fh~&&f }6 allocation of profit 利润分配；溢利分配
Nd6z81 allocation warrant 拨款令
VV allotment 分配；配股
eZcm3=WV| allotment notice 股份配售通知；配股通知
*s^5 BLI9 allotment of shares 股份分配
ZZTV
>: allowable 可获宽免；免税的
Lh}he:k+ allowable business loss 可扣除的营业亏损
wb}tN7~Y; allowable expenses 可扣税的支出
9YJb~tuZ73 allowance 免税额；津贴；备抵；准备金
b %kh:NV{S allowance for debts 债项的免税额
J: LSGj;R allowance for depreciation by wear and tear 耗损折旧免税额
i"'k|TGW^ allowance for funeral expenses 殡殓费的免税额
^6*? a9jO> allowance for inflation 为通货膨胀而预留的款项；通胀准备金
CqoL5qt allowance for repairs and outgoings 修葺及支出方面的免税额
J.<m@\U allowance to debtor 给债务人的津贴
j-
A |\: alteration of capital 资本更改
f_7p.H6\ alternate trustee 候补受托人
`&_qK~&/X amalgamation 合并
/Yh8r1^2tZ ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
% Y @3)
ambit of charges 征税范围；收费范围
8^{BuUA amended valuation 经修订的估值
7v-C-u[E` American Commodities Exchange 美国商品交易所
Lg^m?~{ American Express Bank Limited 美国运通银行
(/Ubw4unI American Stock Exchange 美国证券交易所
g@QpqrT amortization 摊销
=8iM,Vl3 amount due from banks 存放银行同业的款项
ym KdRF amount due from banks abroad 存放海外银行同业的款项
U2aE:$oeYi amount due from holding companies 控股公司欠款
BXdT;b"J( amount due from local banks 存放本港银行同业的款项
%VMazlM15 amount due to banks 银行同业的存款
rdb%/@.- amount due to banks abroad 海外银行同业的存款
|3i ~?]
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R9W(MLe58 amount due to local banks 本港银行同业的存款
7@sWT <P amount due to outport banks 外埠银行同业的存款
<ESAoY"RPN amount for note issue 发行纸币的款额
4Mprc~ 7vr amount of bond 担保契据的款额
3 !,% ;Vz= amount of consideration 代价款额
{\V)bizY; amount of contribution 供款数额
D ir We amount of indebtedness 负债款额
t3M/T hIE amount of principal of the loan 贷款本金额
,Xn%-OT amount of rates chargeable 应征差饷数额
ESO (~X+ amount of share capital 股本额
B0Z@ Cf amount of sums assured 承保款额
#U1soZ7 amount of variation 变动幅度
MwuH.# Ez amount of vote 拨款数额
HV sIbQS amount payable 应付款额
+LUL-d amount receivable 应收款额
6?_Uow} Amsterdam Stock Exchange 阿姆斯特丹证券交易所
0`x<sjG\q analysis 分析
ecH y. 7H ancillary risk 附属风险
?eu=0|d annual account 周年帐目；周年帐目报表；年度决算；年结
L $b9|j7 annual accounting date 年结日期
! O5UE annual allowance 每年免税额；年积金；年度津贴；年津
.,c8cq? annual balance 年度余额
;7hf'k annual disposable income 每年可动用收入
rdK.*oT annual estimates 周年预算
a%AU9?/q# annual fee 年费
C{c (K! annual general meeting 周年大会
:70oO}0m. annual growth rate 年增率；每年增长率
u4S3NLG) annual long-term supplement 长期个案每年补助金
H`y- "L8q annual pensionable emolument 可供计算退休金的年薪
D1w_Vpz annual report 年报
:>,d$f^tqE Annual Report on the Consumer Price Index 《消费物价指数年报》
3{%/1>+x5 annual return 周年报表；周年申报表；每年报税表格
D\k);BU~ Annual Return Rules 《周年报表规则》
Ki' EO$ annual review of consumer prices 每年消费物价回顾
@1>83-p"X annual roll-forward basis 逐年延展方式
w qsPGkJJ7 annual salary 年薪
q% JV"9, annual statement 年度报表；年度决算表
YFW+l~[# 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
MVdE 7P annuitant 年金受益人
7DI8r| ~ annuity 年金
E5o0^^ annuity contract 年金合约
P`"dj@1' annuity on human life 人寿年金
_
pJU~8 antecedent debt 先前的债项
qYpHH!!C= ante-dated cheque 倒填日期支票
x[vX|oE!A anticipated expenditure 预期开支
mU3UQ
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GJ*AyYG anticipated revenue 预期收入
'C [gcp anti-inflation measure 反通货膨胀措施
rGN-jb)T+ anti-inflationary stance 反通货膨胀立场
nBNZ@ nD apparent deficit 表面赤字
#>233< apparent financial solvency 表面偿债能力
9`b* Y*d apparent partner 表面合伙人
tp1{)|pwY6 application for personal assessment 个人入息课税申请书
P$!Ht application of fund 资金应用
Tv (s?T6f application to release as liquidator and to destruct the books of accounts and documents
W6a2I 申请免除清盘人职务及毁灭帐簿与文件
>Mn"k\j4 appointed actuary 委任精算师
b~\![HoCMM appointed auditor 委任核数师；委任审计师
_r ajm J appointed trustee 委任的受托人
r}vr E
^Q appointer 委任人
Pd3t~1TaW apportioned pro rata 按比例分摊
N8KHNTb-M apportionment 分配；分摊
wo*/{KFvh Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
@50Js3R1q apportionment formula 分摊方程式
v.\&gn ( apportionment of estate duty 遗产税的分摊
]$z~;\ T appraisal 估价；评估
o&>0
pc appreciable growth 可观增长
KR{kn[2|Q appreciable impact 显着影响
] $%{nj< appreciable increase 可观增长
s# d>yx_b appreciation 增值；升值
E=LaPjEIj appreciation against other currencies 相对其他货币升值
6!bf,T] appreciation of the exchange value of Hong Kong dollar 港元汇值上升
HkQ2G} < appreciation tax 增值税
p}j{ <y appropriation 拨款；拨用；拨付
I&^?,Fyy< appropriation account 拨款帐目
5B(|!Xq;I Appropriation Bill 拨款法案
NoPM!.RU{ appropriation-in-aid system 补助拨款办法
^c=@2# ^\ approved assets 核准资产
p>MX}^6 approved basket stock 认可一篮子证券
!D approved budget 核准预算
'dx4L }d approved charitable donation 认可慈善捐款
H\O|Y@uVr approved charitable institution 认可慈善机构
1X Sqgr"3 approved currency 核准货币；认可货币
|C5i3? approved estimates 核准预算
!x,3k\M approved estimates of expenditure 核准开支预算
AKS(WNGEp approved overseas insurer 核准海外保险人
BG'gk#J+f approved overseas trust company 核准海外信托公司
%`` FIv15w approved pooled investment fund 核准汇集投资基金
`E}2|9 approved provident fund scheme 认可公积金计划
8x+K4B"oe approved provision 核准拨款
>Vn!k N6\ approved redeemable share 核准可赎回股份
H #1/H@I# approved regional stock 认可地区性证券
A ?_2@6Y^ approved retirement scheme 认可退休金计划
~>C!l k approved subordinated loan 核准附属贷款
EmLPq!C arbitrage 套戥；套汇；套利
yqoi2J: arbitrageur 套戥者；套汇者
~ 9'64 arbitrary amount 临时款项
UH[ YH;3O arrangement 措施；安排；协定
[7$<sN<' arrears 欠款
(=p}b:Z arrears of pay 欠付薪酬
* yt/
Dj arrears of revenue 逾期未收税款；逾期未收的帐项
I{ M2nQi articles of association 组织章程；组织细则；组织章程细则
{8t;nsdm! Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
6k ^vF~ ascertainment of profit 确定利润
u]zb<)'_ "Asia Clear" “亚洲结算系统”
9%)'QDVGLf Asia Commercial Bank Ltd. 亚洲商业银行有限公司
;T/' CD Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
~kYF/B2* Asian Development Fund [ADF] 亚洲发展基金
RRV&! <l@$ Asian dollar bond 亚洲美元债券
;E*ozKpm Asian dollar market 亚洲美元市场
H 9&? <j1n Asian dollar rate 亚洲美元利率
SH 5k^EJ Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
L:' Y#VI{ Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
S_\RQB\l asked price 沽盘；喊价；索价；卖方报价
RzyEA3L' assessable income 应评税入息
EkJo.'0@ assessable loss 应评税亏损
V,2O `D% assessable profit 应评税利润
Gk!v-h9cq assessable value 应评税值
;7qk9rz4 assessed profit 估定利润
k5<lkC2z assessed value 经评估价值
{VI%]n{M assessment 评税；评定；估价；评税单
5Lue.U%a assessment number 评税编号；估价编号
8l?]UFM>C assessment of additional tax 补加税评税
b#$:XS assessment of performance 业绩评估；实绩评价
4$_8#w B1& Assessor 评税主任
'o5[ :=K asset price bubbles 资产价格泡沫
u D . 0?*_ asset-backed securities 具资产保证的证券
IMV oNKW- assets accretion 资产增值
:s8,i$Ex assets and liabilities 资产与负债
"i#! assets betterment statement 资产递增表；资产改进表
<nIU]}q assets lending 实物放款；有抵押贷款
n)pBK>+ assets of the company passing on the death 死者去世时转移的公司资产
b5yb~ ;0 assets pledged as security for liabilities 用作负债抵押的资产
);=JoRQ{ assets portfolio 资产投资组合
}p&aI?- B assets price 资产价格
|4dNi1{Zd assets quality 资产质素
Ef7 Kx49I assets realization 资产变现
654PW9{ ( assets refinancing arrangement 资产再集资安排
Z3[,X w assets securitization 资产证券化
D@\97t+ assets situated outside Hong Kong 在香港以外地方的资产
ECl[v%R/6 assets stripping 削减资产；拆卖资产
9 N9|h y assets value 资产值
's*UU:R assignee 承让人
4u:{ PN assignment 转让；转让书；转让契
SqEO
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c-gaK\u}j} assignment of letters patent and trade mark 专利证书及商标转让
5n Evnnx0 assignment of property 物业转让；物业转让书
slw^BK3 t assignment right 转让权
~-.q<8
assignor 转让人
!hJ%{. associate 有联系的人；有关连人士；相联者；合伙人；联系人
p|W:;( Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
rNI3_|a associate member 附属会员
wu s] associated body corporate 相联法人团体
3fBq~ Q associated company 相联公司；联属公司
`M\L 6o associated corporation 相联法团
yQ&;#`!' Association of Chartered Certified Accountants [ACCA] [United Kingdom]
t6~|T_] 公认会计师公会〔英国〕
v^KJU
+ Association of Futures Exchange Brokers 香港期货经纪协会
kV -a'"W5 Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
R$PiF1ffj association of underwriters 承保人组织
eYS assumption of control 接管
1no$|n# assurance 担保；保险；转易；转易书
nar=\cs~g assurance of interest 权益的转易
cbS8~Xmj at 19XX price 按一九ＸＸ年价格计算
]jM D'vg^b at a discount 按赔价计算；按贴水价格计算；打折扣
KxiZx I at a premium 按溢价计算；按升水价格计算
M"~B_t,Nw at call 通知付款；按通知
&0Nd9%> at constant market price 按固定市价计算
/@on=~ at constant price 按固定价格计算
>R. ~'A/$F at cost 按成本计算
A(<-
U| at current market price 按当时市价计算；按现时市价计算
> a^H7kp at current price 按当时价格计算；按现时价格计算
Xr' :/Qjf at factor cost 按要素成本计算；按生产要素成本计算
k9Yr&8B at money-of-the-day price 按付款当日价格计算
Z73 ysn} at or better 按指定或较佳价位〔买卖指令〕
]>x674H at par 按面值计算；平价
1q/z&@+B at sight 见票即付
JlG yGr^MD at the close 按收市盘
egKY lfe" at the opening 按开市盘
7rsrC attestation 见证；见证条款
=(zk-J<nY at-the-money option 平价期权
`(1 6 _a attorney 受权人；受托代表人
y*_g1q$ attornment 新拥有人承认书
X~W5Z(w(O attributable profit 可归属利润
6I 2`m(5 attributable share value 可归属股份价值
k%uRG_ Auckland Stock Exchange 奥克兰证券交易所
g,x$z~zU{ auction 拍卖
=(v/pLLK? auctioneer 拍卖商
-Xx,"[sN\w audit 审计；核数
o'R_kadN[T Audit Commission 审计署
{*tewF)| Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
RU[{!E 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〕
I7]45 pF audit review 帐目审查
@-Gf+*GZys Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
a#KxjVM audited account 审计帐目；经审计的帐目
nj)M $' audited annual account 经审计的周年帐目
k98--kc5 audited balance sheet 经审计的资产负债表
\#~~,k
6f auditor 核数师；核数主任；审计师
gNe{P~ $= auditor's certificate 核数师证明书；审计师证明书
!L > 'g auditor's report 核数师报告；审计师报告
BXLhi(.s Aussie bond 澳元债券
|n Mbf austerity budget 紧缩预算
j^:\a\-1 Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
3",6 E( Australia All Ordinaries Index 澳洲所有普通股票指数
ISOPKZ#F Australian Dollar [AUD] 澳元
%K?~$;Z. Australian Options Market 澳大利亚期权市场
u;y1leG Australian Securities Commission 澳洲证券事务监察委员会
9KCnitU Australian Society of Certified Practising Accountants 澳洲执业会计师公会
<w08p*? Australian Stock Exchange 澳大利亚证券交易所
At.WBa3j%{ Austrian Schilling [ATS] 奥地利先令
5tQffo8t authentication 认证；鉴证
>e8 t authority to purchase 委托购买证；委购书
@bS>XWI> authorization 认可；核准；授权；授权书
~ H?RHYP~ authorization by direction 指示授权
= OhhMAn authorization by instruction 指令授权
Bg;bBA!L authorization by warrant 令状授权
b>;5#OQfn authorization of unit trust 单位信托的认可
l--xq^,`o] authorized agent 指定代理人
SyT cp?H authorized capital 法定资本
.viA +V authorized clerk 出市员
4dl?US[- authorized dealer 认可交易商
.LV=Z0ja authorized financial institution 认可财务机构
7*u0)Hog authorized fund 认可基金
}
%rF}>$A authorized fund house 获授权的基金公司；认可基金公司
7Nx@eoZ authorized institution 认可机构
wgfn:LR authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
jhK&Z7; authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
b abDLaC@ authorized insurer 获授权保险人；获认可承保人
D [yaAG< authorized investment 特准投资项目
kU4Zij-O authorized person 获授权人
;Mw9}Reh@ authorized representative 获授权代表
-O. MfI+ authorized share capital 法定股本
{. eC" automated quotation system 自动报价系统
nhQ.U>&-M Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
9?l(
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(#7pGGp*E automatic adjustment mechanism 自动调整机制
#_4L/LV automatic adjustment system 自动调整系统
`7+?1 z Automatic Clearing House 自动票据交换所
67Ge}6*2pd automatic exchange rates accumulation system 自动化汇率累集系统
hF!yp7l; Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
p8o%H-Xk automatic teller machine [ATM] 自动柜员机
h jW RU# autopay 自动转帐
M[HPHNsA& available assets 可用资产
$ 'HiNP
{c available fiscal reserve 现存财政储备
{h|3P/?7 available profit 可用利润
;%Jp@'46 Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
QMHeU> average 平均；平均数；海损
m ,qU}) average basic salary 平均基本薪金
C6 Dq7~{B average consumer expenditure 平均消费开支；一般消费开支
c[J#Hc8; average cost 平均成本
pO=bcs8Z average cost of land production 增辟土地平均成本
0nG&
LL5 average daily turnover 平均每日成交额
<)y'Ot0 y average daily wage rate 平均每日工资率
z{;W$SO
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O:pQf/Xn average growth rate 平均增长率
Koahd = average net fixed assets 固定资产平均净值
aD 24)?db- average of relatives 相对价格平均数
H ~@aT7 average price 平均价格
&UQKZ. average propensity to consume 平均消费倾向；一般消费倾向
Pbd#Fu ; average propensity to save 平均储蓄倾向；一般储蓄倾向
CM8 WI~ average rate 平均率
R+rHa#M_ average revenue 平均收入；平均收益
l
AE$HP'o average stock 平均库存；平均存货
*slZ17xg average yearly rent 平均年租
bAt!9uFn avoidance of double taxation 避免双重课税
u;1#eP\; avoidance of tax 避税
