A:
q8.K-"f(Q A share Ａ股；甲类股份
n -{G19? abatement of tax 减税；减扣免税额
Jx@3zl ABN AMRO Bank N.V. 荷兰银行
.4~n|d>z above-the-line expenditure 线上项目支出；经常预算支出
n ||/3-HDj above-the-line receipt 线上项目收入；经常预算收入
_}7N,C x ABSA Asia Limited 南非联合亚洲有限公司
j']m*aM1> absolute change 绝对数值变更
`' 5(4j absolute expenditure 实际开支
(AdQ6eGM b absolute guideline figure 绝对准则数字
Q%(LMq4UG absolute interest 绝对权益
cSBYC_LU absolute order of discharge 绝对破产解除令
n 8[
sl]L absolute profit margin 绝对利润幅度
+I7 n6s\ absolute value 实值；绝对值
Y`3>i ,S6\ absolutely vested interest 绝对既得权益
wbzAX absorbed cost 已吸收成本；已分摊成本
wEo/H absorption 吸收；分摊；合并
,&!Txyye absorption rate 吸收率；摊配率；分摊率
n9Z|69W6> ACB Finance Limited 亚洲商业财务有限公司
^e>`ob acceptable form of reciprocity 合理的互惠条件
'tp1|n/1 acceptable rate 适当利率；适当汇率
vO"Sy{)Z> acceptance agreement 承兑协议
Z| Z447_ acceptance for honour 参加承兑
RUmJ=i'4/ acceptor 承兑人；接受人；受票人
ZU b6d*B acceptor for honour 参加承兑人
\&J7>vu^y accident insurance 意外保险
hd.^ZD7 Accident Insurance Association of Hong Kong 香港意外保险公会
v3Y/D1jd" accident insurance scheme 意外保险计划
*.AokY)_a accident year basis 意外年度基准
<5A(rDij accommodation 通融；贷款
B8:_yAv o accommodation bill 通融票据；空头票据
&'UY V> accommodation party 汇票代发人
|Gb"%5YD account balance 帐户余额；帐户结余
{SW}S_ account book 帐簿
~ &=-* account collected in advance 预收款项
}N1Z7G account current book 往来帐簿
_YY:}'+ account of after-acquired property 事后取得的财产报告
*?K3jy{ account of defaulter 拖欠帐目
hp!UW account payable 应付帐款
)W~w7 2j- account payee only [A/C payee only] 只可转帐；存入收款人帐户
# &o3[.)9 account receivable 应收帐款
!L+*.k: account receivable report 应收帐款报表
| Z<NM#1 account statement 结单；帐单；会计财务报表
`(?E-~#' account title 帐户名称；会计科目
qIa|sV\w0 accountant's report 会计师报告
AxUj CerNf Accountant's Report Rules 会计师报告规则
-#H> kbs accounting and auditing procedure 会计与审计程序；会计与核数程序
^ S'}RZ*> Accounting Arrangements 《会计安排》
;GO>#yg4Eh accounting basis 会计基础
s2Ivd*=mT accounting by Official Receiver 破产管理署署长呈交的帐目
veg \A+:' Accounting Circular 《会计通告》
oW (p (> accounting class 会计类别
~fn2B accounting date 记帐日期；会计结算日期
%8tl JQvu accounting for money 款项核算
T% Vii*?M Accounting Officer 会计主任
# vYdP#nWb accounting period 会计报告期；会计期
Nrva?W_i accounting policy 会计政策；会计方针
Iw8;",e2 accounting practice 会计惯例
G:$wdT(u accounting principle 会计准则
Iu^# +n accounting record 会计记录
k`6T% [D] accounting report 会计报告
Zg%U4m: Accounting Services Branch [Treasury] 会计事务部〔库务署〕
iVzv/Lqm1 Accounting Society of China 中国会计学会
~oh=QakW accounting statement 会计报表
-@-cG\{ accounting system 会计制度；会计系统
.xuLvNyQr accounting transaction 会计事项；帐务交易
M;={] w@ n accounting treatment 会计处理
b2.
xJ4 accounting year 会计年度
{n=) <w accretion 增值；添加
z@^l1)m accrual 应计项目；应累算数目
aHe/MucK accrual basis 应计制；权责发生制
lqa .Nj accrual basis accounting 应计制会计；权责发生制会计
0n|op:]BHM accrue 应累算；应计
#Na3eHT accrued benefit 应累算利益
PmO utYV accrued charges 应计费用
"d>{hP accrued cumulative preference share dividend 应累算的累积优先股股息
r}MXXn,f accrued expenses 应累算费用
`UL #g![J accrued interest payable 应付利息；应计未付利息
"?hEGJ; m" accrued interest receivable 应收利息；应计未收利息
F`3c uL[N accrued right 累算权益
2c @R!* accruing profit 应累算的利润
5b R;R{:x accumulated fiscal reserve 累积财政储备
f@Rn& &- accumulated profit 累积利润；滚存溢利
(X@JlAfB accumulated reserve 累积储备
0: R } accumulation of surplus income 累积收益盈余
.@Z qCH acquired assets 既得资产
h #Od tc1) acquisition 收购；购置；取得
7-.Y VM~R acquisition cost 购置成本
?N<* ATC L acquisition expenses 购置费用
6]rIYc[, acquisition of 100% interest 收购全部股权
k5]s~* ,0 acquisition of control 取得控制权
e'mm4 2 acquisition of fixed assets 购置固定资产
!
R?r)G5E acquisition of shell “买壳”
(EGsw o acquisition price 收购价
mnu4XE#| act of God 天灾
So\(]S acting partner 执事合伙人
9%j_"+<c active market 买卖活跃的市场；交投畅旺的市场；旺市
N&U=5c`Q' active partner 积极参与的合伙人
i) g=Lew active trading 交投活跃
2@@OjeANsX actual circulation 实际流通
LX'.up11X5 actual cost 实际成本
b" t95qlL actual expenditure 实际开支；实际支出
iXK.QktHw actual income 实际入息；实际收入；实际收益
ilEWx r;, actual market 现货市场
3:7 J@> actual price 现货价；实际价格
-z./6dQ actual profit 实际利润
o {Sc actual quotation 实盘；实际价位；实际报价
\:]Clvc actual year basis 按实际年度计算
VG^*?62 actuals 实货
q3adhY9|)0 actuarial investigation 精算调查
?Ko) AP actuarial principle 精算原则
:t-a;Q; actuarial report 精算师报告
|g M|> Actuarial Society of Hong Kong 香港精算学会
$]K gs6=r actuarial valuation 精算师估值
Ol6jx%Je` actuary 精算师
os|8/[gT ad referendum agreement 暂定协议；有待覆核的协定
"qjkw f)\ ad valorem duty 从价税；按值征税
W'u6F- $2 ad valorem duty system 从价税制
P%
_cIR ad valorem fee 从价费
I?LJ Xo \O ad valorem tariff 从价关税
Ikql additional allowance 额外免税额
P? VGY additional amount for unexpired risk 未过期风险的额外款额
B *p`e1 additional assessable profit 补加应评税利润
aa2&yc29hp additional assessment 补加评税
W \:!v%C additional commitment 额外承担
wv>*g:El' additional commitment vote 额外承担拨款
zD:"O4ZM^^ additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
O-y/K2MC* additional dependent parent allowance 供养父母额外免税额
k'E3{8<! additional provision 额外拨款
Mh"DPt9@J additional stamp duty 附加印花税
%y X?4T;b additional tax 补加税罚款；补加税款
'd 4I/ Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
losm< adjudged bankrupt 被裁定破产
[ Hw adjudicated bankrupt 裁定破产人
rXc-V},az8 adjudication fee 裁定费；评定印花税额手续费；评估契据费
QE*O~Yj adjudication of bankruptcy 裁定破产；宣告破产
16ahU$@- adjudication of insolvency 裁定无力偿还债务
~A2{ $C adjusted actual 经调整的实数；调整后的实数
\B) a57 adjusted current assets 经调整的流动资产；调整后的流动资产
r:lv [/ D adjusted figure 经调整的数字；调整后的数额
i z!E1(z( adjusted liabilities 经调整的负债；调整后的负债
B/.+&AJw adjusted loss 经调整的亏损；调整后的亏损
A&X(\ c M 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
EjW3_ % adjusted profit 经调整的利润；调整后的利润
~sT/t1R p adjusted surplus 经调整的盈余额；调整后的盈余额
&NZl _7P L adjusted value 经调整的价值；调整后的价值
=(:{>tO_" adjustment 调整；修订；理算〔保险〕
(? j $n?p adjustment centre 调剂中心
=NLsT.aa adjustment lag 调整过程的时间差距；调整时差
gcDo o2RE adjustment mechanism 调整机制
ms 2y[b adjustment of loss 亏损调整
a3 D''Ra adjustment process 调整过程；调整程序
e f8_w6i adjustment range 调整幅度
P,U$
X+ administered exchange rate 受管制汇率
([SrIG> X Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
\^a(B{ administration expenses 行政费用
C4wJSQl _I administration fee 手续费；行政费
)Be?axI administration in bankruptcy 破产管理
d5h]yIz^ administration order 遗产管理令
3<.]+ukm administrator 管理人；遗产管理人
n+ 1!/H=d administrator of the estate 遗产管理人
6 /_] |4t admission of debt 债项承认书
DT *'r; admission of proof 接纳债权证明
e59P6/z advance 放贷款项；垫付款项；预支款项；预付款项
7R9.g6j advance account 暂支帐目；预付款帐户
qNb| 6/DG advance compensation 预付补偿金
kHLp a/A advance from shareholder 股东垫款
zj:=
9$ advance pending reimbursement 预支以待日后付还
p|fSPSz advanced economy 先进经济体系
X,-QxV=lc) advancement 预付；预付财产
ev~/Hf advances warrant 垫款令
-} avH
advancing 贷出
.>?h adverse balance 逆差
k |}& adverse exchange 逆汇
> SRUC advertisement addressed to shareholders 在报章刊登的致股东通告
Tk~RT<\Ab+ advice for collection 托收通知书
>Y,3EI\ advice of drawing 提款通知书；汇票通知书
,Vb;2 advice of payment 付款通知
=P'33)
\ ) Advisory Committee [Securities and Futures Commission]
S c!]M 5 谘询委员会〔证券及期货事务监察委员会〕
]gHxvT\E Advisory Committee on Diversification 经济多元化谘询委员会
W=b<"z]RE affidavit 誓章；遗产申报誓章
%B9iby8)1 affidavit of no receipt 述明无收款的誓章
#m>Rt~(,S affiliate 联号；联营公司；附属公司
:lf;C T6$ affiliated company 附属公司；联号；联营公司
$7M/rF;N5X affirmation [estate duty] 非宗教式宣誓〔遗产税〕
~DY5`j V affordability 负担能力
d'j8P African Development Bank [AfDB] 非洲开发银行
CUJP"u>8M after-acquired property 事后取得的财产
:eIPPh|\ after-hours dealing 市后交易
&XG k after-tax profit 税后盈利；税后利润；税后溢利
>! u@> agency agreement 代理协议
1K(a=o[Ce agency expenses 代理机构的开支
S}fU2Wi agency fee 代理费
&G63ReW7 @ Agency Law 《代理法》
"s-e)svB agent 代理人；承销人
<3?T^/ 8 agent of company 公司代理人
Ce&nMgd~ agent's fee 代理人费；经纪费
_<Hx1l~ aggregate 总计；总数；总体数字
R}~p1=D aggregate amount 总款额；总额
;/tZ sE{ aggregate assets and liabilities 总体资产与负债
Q depzo>E aggregate at constant price 按固定价格计算的总体数字
m
,B,dqT aggregate demand 总需求
iV+'p- >/ aggregate gross position 总持仓量
IX/FKSuq aggregate limit 总限额
$BIQ# T>qK aggregate of salaries tax 合计薪俸税
W?+U%bIZ9 aggregate performance 总体表现；总体业绩
OPm ?kr aggregate supply 总体供应
g7*"*%v 2 aggregate surplus 总盈余
F\pw0^K;N aggregate total 整体总额
>R|*FYam aggregate value 总值；合计价值
si`{>e~`6P aggregated basis 合计基准
@q=l H
*= aggregated net chargeable income 合计应课税入息实额
WY=RJe2 aggregation 合并计算；合计；总和
W40GW aggregation of incomes of husband and wife 夫妇入息合并计算
{8L)F w aggregation of property 财产的总和
31 BN ?q agio 差价；贴水
00DWXGt20o 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》
$ #Mew:J Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
"v.]s;g 《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》
xL.T}f~y2> Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
{sn :Lj0 《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》
'Na \9b ( Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
-I, _{3. S 《香港政府和大韩民国政府关于相互促进和保护投资协定》
1 \v$8pP+ agreement for a settlement 授产协议
Y>OL2g agreement for assignment 转让协议
k:?+75?$ agreement for sale 售卖协议；买卖协议
WW.\5kBl8 agreement for sale and purchase 买卖协议
:V)W?~ Z7B agreement for the payment of interest 支付利息协议
>)Ih[0~M agreement for the repayment of money 还款协议
ONx|c'0 g agreement of reinsurance 再保险协议
,!`94{Ggv Agricultural Bank of China 中国农业银行
lHYu- }TNP air passenger departure tax 飞机乘客离境税
@ mzf(Aq
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
.3;bUJ1 airport tax 机场税
@G/':N alcohol duty 酒精税
$}[Tj0+: alienation 让与；让渡；转让
P1P P#>E-2 alimony 生活费；赡养费
&&1q@m ,cP All Ordinaries Index [AOI] 所有普通股指数
^RN1?dXA all risks 全险；综合险
[V#"7O vl All Sales Record for Stock Market 《股票市场成交报告》
Q: iW k6 Allied Capital Resources Limited 新联财务有限公司
4SG22$7 W all-items index [Consumer Price Index] 总指数〔消费物价指数〕
C:tA|<b| allocation letter 拨款信件
P\ yt!S2 allocation of fund 分配款项；预留款项
E)( `Z0 allocation of profit 利润分配；溢利分配
] o!#]] allocation warrant 拨款令
j/zD`yd j allotment 分配；配股
`_2#t1`u allotment notice 股份配售通知；配股通知
V/j ]UK0$ allotment of shares 股份分配
a
S-
r ng allowable 可获宽免；免税的
d6lhA 7 allowable business loss 可扣除的营业亏损
E(G =~>P allowable expenses 可扣税的支出
]
= Js 5 allowance 免税额；津贴；备抵；准备金
//- - r5Q allowance for debts 债项的免税额
{$i JYS\ allowance for depreciation by wear and tear 耗损折旧免税额
(xU+Y1*g"% allowance for funeral expenses 殡殓费的免税额
{Y5h*BD> allowance for inflation 为通货膨胀而预留的款项；通胀准备金
!$q1 m@K1 allowance for repairs and outgoings 修葺及支出方面的免税额
h t^U VV2 allowance to debtor 给债务人的津贴
uCK!lq- alteration of capital 资本更改
=goZI6 7 alternate trustee 候补受托人
2|k*rv}l amalgamation 合并
h.) 2, ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
:oB4\/(G# ambit of charges 征税范围；收费范围
V07x+ovq amended valuation 经修订的估值
<_*8a(j3 American Commodities Exchange 美国商品交易所
^H+j;K{5, American Express Bank Limited 美国运通银行
@LY 5]og American Stock Exchange 美国证券交易所
~A0E4UJgq amortization 摊销
UT [9ER S amount due from banks 存放银行同业的款项
nf< <]iHf amount due from banks abroad 存放海外银行同业的款项
TJtW?c7 amount due from holding companies 控股公司欠款
@S~' m; amount due from local banks 存放本港银行同业的款项
}iy`Ko+B"b amount due to banks 银行同业的存款
$ql-"BB amount due to banks abroad 海外银行同业的存款
_ED1".&#f amount due to holding companies 控股公司存款
(.,E6H|zI amount due to local banks 本港银行同业的存款
-
Pz
)O@ ; amount due to outport banks 外埠银行同业的存款
^_<>o[qE amount for note issue 发行纸币的款额
IidZ -Il amount of bond 担保契据的款额
\h^bOxh amount of consideration 代价款额
hMJ \a amount of contribution 供款数额
)!dELS \ix amount of indebtedness 负债款额
<.3@-z>w2, amount of principal of the loan 贷款本金额
*f8,R"]-g amount of rates chargeable 应征差饷数额
C!w@Naj amount of share capital 股本额
T4
SByX9 amount of sums assured 承保款额
?xf59mY7 amount of variation 变动幅度
yZ&By?.0 amount of vote 拨款数额
yZ:|wxVY amount payable 应付款额
cFLu+4.jsG amount receivable 应收款额
Cu({%Gy+ Amsterdam Stock Exchange 阿姆斯特丹证券交易所
^JtGT analysis 分析
>Z^7=5K"O ancillary risk 附属风险
c : *wev annual account 周年帐目；周年帐目报表；年度决算；年结
>ge-yK 1 annual accounting date 年结日期
7>{edNy!, annual allowance 每年免税额；年积金；年度津贴；年津
#},]`" n\ annual balance 年度余额
qn @Qd9Sf annual disposable income 每年可动用收入
7kn=j6I annual estimates 周年预算
{CH\TmSz annual fee 年费
kt1f2cj annual general meeting 周年大会
#py7emu annual growth rate 年增率；每年增长率
>/n5=RWh annual long-term supplement 长期个案每年补助金
V`69%35*@ annual pensionable emolument 可供计算退休金的年薪
mUy/lo'4 annual report 年报
Ao96[2U6 Annual Report on the Consumer Price Index 《消费物价指数年报》
|
7>1) annual return 周年报表；周年申报表；每年报税表格
RA[` Cp" Annual Return Rules 《周年报表规则》
!w
f N~.Y annual review of consumer prices 每年消费物价回顾
UO"8 I2rB annual roll-forward basis 逐年延展方式
5d}P rYa annual salary 年薪
"4"\tM( annual statement 年度报表；年度决算表
S=aXmz< Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
~Y)Au?d(a annuitant 年金受益人
qe(X5 ?#; annuity 年金
` j>qOT annuity contract 年金合约
<O$'3 _S"D annuity on human life 人寿年金
l%S z6 antecedent debt 先前的债项
@7lZ{jV$ ante-dated cheque 倒填日期支票
O8u"Y0$*w anticipated expenditure 预期开支
2|}p&~G( anticipated net profit 预期纯利
8Z3+S)6 anticipated revenue 预期收入
y8+?:=N. anti-inflation measure 反通货膨胀措施
S ATZ! anti-inflationary stance 反通货膨胀立场
=|3 L'cDC apparent deficit 表面赤字
n+GC L+Mo apparent financial solvency 表面偿债能力
(%0X\zvu/ apparent partner 表面合伙人
d c&Qi_W application for personal assessment 个人入息课税申请书
BpP\C!:^ application of fund 资金应用
!+)$;` application to release as liquidator and to destruct the books of accounts and documents
`*oLEXYN 申请免除清盘人职务及毁灭帐簿与文件
\f66ipZK* appointed actuary 委任精算师
\yG_wZs appointed auditor 委任核数师；委任审计师
f `Wf w3 appointed trustee 委任的受托人
/Hzh gMV3 appointer 委任人
nBiSc* apportioned pro rata 按比例分摊
0^ (.(: apportionment 分配；分摊
?7&VT1 Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
A v2 _A apportionment formula 分摊方程式
3C,e>zE} apportionment of estate duty 遗产税的分摊
b}"/K$` Fd appraisal 估价；评估
N=I5MQG appreciable growth 可观增长
i0A C.]4e" appreciable impact 显着影响
R&xD|w8UjM appreciable increase 可观增长
Jy|Mfl%d appreciation 增值；升值
.j&jf^a5 appreciation against other currencies 相对其他货币升值
2:DpnLU5 appreciation of the exchange value of Hong Kong dollar 港元汇值上升
g"Ii'JZ? appreciation tax 增值税
wFqz.HoB appropriation 拨款；拨用；拨付
mOX I"q]p appropriation account 拨款帐目
e9 B, Appropriation Bill 拨款法案
-nk % He appropriation-in-aid system 补助拨款办法
tb=L+WAIw approved assets 核准资产
D[-Ct approved basket stock 认可一篮子证券
+ H<%)Lk J approved budget 核准预算
T!a8c<'V approved charitable donation 认可慈善捐款
+^69>L2 V approved charitable institution 认可慈善机构
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rf\& approved currency 核准货币；认可货币
|x5 w;= approved estimates 核准预算
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2)$e approved estimates of expenditure 核准开支预算
S'@"a%EV approved overseas insurer 核准海外保险人
kT$4 X0} approved overseas trust company 核准海外信托公司
H>7!+&M approved pooled investment fund 核准汇集投资基金
SiBbz4 approved provident fund scheme 认可公积金计划
3:;%@4f approved provision 核准拨款
b6/:reH{ approved redeemable share 核准可赎回股份
#& 8 Opo( approved regional stock 认可地区性证券
41uS r 1 approved retirement scheme 认可退休金计划
HdnSs0 / approved subordinated loan 核准附属贷款
Ow^%n(Ezh arbitrage 套戥；套汇；套利
S i>TG
arbitrageur 套戥者；套汇者
U73`HDJ arbitrary amount 临时款项
6nq.~f2` arrangement 措施；安排；协定
', &MYm\ arrears 欠款
e5XikL u arrears of pay 欠付薪酬
[&`>&u@MK arrears of revenue 逾期未收税款；逾期未收的帐项
=:0(&NCRq articles of association 组织章程；组织细则；组织章程细则
11-uJVO~* Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
ud#8`/!mq ascertainment of profit 确定利润
&1u ?W%(Px "Asia Clear" “亚洲结算系统”
:<(<tz7dj Asia Commercial Bank Ltd. 亚洲商业银行有限公司
(CV=0{] Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
R;.WOies4 Asian Development Fund [ADF] 亚洲发展基金
(@#Lk "B Asian dollar bond 亚洲美元债券
+e s6c') Asian dollar market 亚洲美元市场
%4-pw|': Asian dollar rate 亚洲美元利率
hBqu,A Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
U&/S Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
>S3 >b asked price 沽盘；喊价；索价；卖方报价
<A&R%5Vs assessable income 应评税入息
; yXnPAtJ assessable loss 应评税亏损
<?7~,#AK assessable profit 应评税利润
U D(#u 3z assessable value 应评税值
`dNb%f> assessed profit 估定利润
7> mYD3 assessed value 经评估价值
,Z^GN%Q7a assessment 评税；评定；估价；评税单
V9bLm,DtT assessment number 评税编号；估价编号
UCWU|r<s, assessment of additional tax 补加税评税
ropiyT9; assessment of performance 业绩评估；实绩评价
k %rP*b* Assessor 评税主任
e/3hb) #; asset price bubbles 资产价格泡沫
$.cGRz asset-backed securities 具资产保证的证券
|S}*M<0 assets accretion 资产增值
VA%i_P, assets and liabilities 资产与负债
0q;] ;m assets betterment statement 资产递增表；资产改进表
7U7 i2 4 assets lending 实物放款；有抵押贷款
t8+93,*B assets of the company passing on the death 死者去世时转移的公司资产
ujh4cp assets pledged as security for liabilities 用作负债抵押的资产
& tOD assets portfolio 资产投资组合
g !8lW assets price 资产价格
.WPqK >79| assets quality 资产质素
4%7*tVG assets realization 资产变现
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|i ' assets refinancing arrangement 资产再集资安排
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U,S286 assets situated outside Hong Kong 在香港以外地方的资产
p[GyQ2k) assets stripping 削减资产；拆卖资产
<am7t[G." assets value 资产值
;Vy'y assignee 承让人
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m assignment 转让；转让书；转让契
Uwk|M?94 assignment of interest 权益转让
D-!%L<< assignment of letters patent and trade mark 专利证书及商标转让
zK92:+^C assignment of property 物业转让；物业转让书
$F%?l \7j assignment right 转让权
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~J0 assignor 转让人
;CZcY] ol associate 有联系的人；有关连人士；相联者；合伙人；联系人
A%O#S<sa Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
q Q'@yTVN associate member 附属会员
7q=0]Hrg(D associated body corporate 相联法人团体
iD`XD\.? associated company 相联公司；联属公司
mTgn}rXk associated corporation 相联法团
@ $ R a Association of Chartered Certified Accountants [ACCA] [United Kingdom]
;$Jvqq|T 公认会计师公会〔英国〕
IA4(^ -9 Association of Futures Exchange Brokers 香港期货经纪协会
*2 MTx Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
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<>A?87 association of underwriters 承保人组织
:<gk~3\ assumption of control 接管
GZt] 38V)g assurance 担保；保险；转易；转易书
Jx< assurance of interest 权益的转易
2cl~Va= at 19XX price 按一九ＸＸ年价格计算
t} M3F-NZ at a discount 按赔价计算；按贴水价格计算；打折扣
0}V'\=F454 at a premium 按溢价计算；按升水价格计算
y<b0z\ at call 通知付款；按通知
Y5CE#& at constant market price 按固定市价计算
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$ ({{R at constant price 按固定价格计算
}"Cn kg at cost 按成本计算
v], DBw9 at current market price 按当时市价计算；按现时市价计算
6zWvd at current price 按当时价格计算；按现时价格计算
-EaZ<d[|0 at factor cost 按要素成本计算；按生产要素成本计算
dFFqs& c Q at money-of-the-day price 按付款当日价格计算
QR'g*Bro at or better 按指定或较佳价位〔买卖指令〕
cg%CYV) at par 按面值计算；平价
WU\bJ} at sight 见票即付
xn8B|axB at the close 按收市盘
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6dT5x8u at the opening 按开市盘
lz 6 A j attestation 见证；见证条款
r|@?v , at-the-money option 平价期权
m5X=P5U attorney 受权人；受托代表人
Q ^rW^d attornment 新拥有人承认书
}C1wfZ~F~ attributable profit 可归属利润
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CK</2 w + Auckland Stock Exchange 奥克兰证券交易所
2A|6o*s" auction 拍卖
yFo5 pKF.J auctioneer 拍卖商
eHe /w9`$R audit 审计；核数
`qz5rPyZ Audit Commission 审计署
{eEWfMKIn Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
Hrnql 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〕
j.}V~Sp* audit review 帐目审查
Nk4_! Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
UD`Z;F audited account 审计帐目；经审计的帐目
!ei20@ audited annual account 经审计的周年帐目
fZ fiiE~7J audited balance sheet 经审计的资产负债表
5qEdN auditor 核数师；核数主任；审计师
""^BW Re D auditor's certificate 核数师证明书；审计师证明书
{; DZ@2| auditor's report 核数师报告；审计师报告
Dys"|,F Aussie bond 澳元债券
2*YX m>|1 austerity budget 紧缩预算
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t:( Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
iXRt9)M T{ Australia All Ordinaries Index 澳洲所有普通股票指数
VAE?={- Australian Dollar [AUD] 澳元
x^2/jUc#B Australian Options Market 澳大利亚期权市场
` h!&-> Australian Securities Commission 澳洲证券事务监察委员会
@ F^L4 N': Australian Society of Certified Practising Accountants 澳洲执业会计师公会
#.YcIR) Australian Stock Exchange 澳大利亚证券交易所
);DIrA Austrian Schilling [ATS] 奥地利先令
) `7+o9& authentication 认证；鉴证
eb@Lh! authority to purchase 委托购买证；委购书
z{L;)U B^ authorization 认可；核准；授权；授权书
zEfD{I authorization by direction 指示授权
m0 \}Cc authorization by instruction 指令授权
x{V>(d'p authorization by warrant 令状授权
,z )NKt# authorization of unit trust 单位信托的认可
*8H;KGe= authorized agent 指定代理人
9z/_`Xd_ authorized capital 法定资本
3uG5b8? authorized clerk 出市员
0\nhg5]? authorized dealer 认可交易商
5y i q# authorized financial institution 认可财务机构
Sr 4 7u{n authorized fund 认可基金
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D}b authorized fund house 获授权的基金公司；认可基金公司
RpP[ymMZJ authorized institution 认可机构
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&n authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
F)ld@Ydk= authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
mm<iT59 authorized insurer 获授权保险人；获认可承保人
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r.}T .l authorized investment 特准投资项目
7h /Q;P5 authorized person 获授权人
0 ]W]#X4A authorized representative 获授权代表
g
'a? authorized share capital 法定股本
hg'! automated quotation system 自动报价系统
]u ~Fn2 Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
k]9> V@C 自动交易系统〔香港期货交易所有限公司〕
c.A/{a automatic adjustment mechanism 自动调整机制
gD+t'qg$ automatic adjustment system 自动调整系统
p sy(]Pf Automatic Clearing House 自动票据交换所
>1pH 91c' automatic exchange rates accumulation system 自动化汇率累集系统
hcc-J)=m Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
V?dK *8s automatic teller machine [ATM] 自动柜员机
&\` a5[ autopay 自动转帐
y"L`bl A9} available assets 可用资产
`oRs-,d|< available fiscal reserve 现存财政储备
ff./DMDafI available profit 可用利润
Fd,+(i D Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
xj q7%R_, average 平均；平均数；海损
J K]tcP average basic salary 平均基本薪金
64rk^Um average consumer expenditure 平均消费开支；一般消费开支
yxWMatZ2 average cost 平均成本
fy>An d* average cost of land production 增辟土地平均成本
't?7.#, 6O average daily turnover 平均每日成交额
G$|;~'E average daily wage rate 平均每日工资率
R{KIkv average expenditure pattern 平均开支模式
rjQhU%zv average growth rate 平均增长率
^pV>b(?qw average net fixed assets 固定资产平均净值
xP 6?e s` average of relatives 相对价格平均数
ig _<kj;Vd average price 平均价格
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51i *` average propensity to consume 平均消费倾向；一般消费倾向
u#@{%kPW average propensity to save 平均储蓄倾向；一般储蓄倾向
Z MMo6; average rate 平均率
OC>_=i$ ' average revenue 平均收入；平均收益
8u5
'g1M average stock 平均库存；平均存货
S O:V|Tfj average yearly rent 平均年租
m5em<P!G avoidance of double taxation 避免双重课税
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6u,^: avoidance of tax 避税
