A:
S;>4i!Mb
^ A share Ａ股；甲类股份
TG4^_nRl abatement of tax 减税；减扣免税额
=>e?l8`% ABN AMRO Bank N.V. 荷兰银行
K_Z+]]$# above-the-line expenditure 线上项目支出；经常预算支出
<3)|44.o& above-the-line receipt 线上项目收入；经常预算收入
:| zp8 | ABSA Asia Limited 南非联合亚洲有限公司
y~x#pC*w absolute change 绝对数值变更
^uM_b absolute expenditure 实际开支
U{HyxZ|q< absolute guideline figure 绝对准则数字
T\)dt?Tv#\ absolute interest 绝对权益
h)7v1,;w' absolute order of discharge 绝对破产解除令
48H5_9>: absolute profit margin 绝对利润幅度
O(WE gz absolute value 实值；绝对值
"OVi /:*B absolutely vested interest 绝对既得权益
vNPfUEn A absorbed cost 已吸收成本；已分摊成本
=A$Lgk>| absorption 吸收；分摊；合并
y9=t; qH@| absorption rate 吸收率；摊配率；分摊率
eSJAPU(D ACB Finance Limited 亚洲商业财务有限公司
yB
1I53E acceptable form of reciprocity 合理的互惠条件
$xLEA \s acceptable rate 适当利率；适当汇率
-hQ96S8 acceptance agreement 承兑协议
%uh R'8" acceptance for honour 参加承兑
_'H2>V_ acceptor 承兑人；接受人；受票人
TlM'g6SQS acceptor for honour 参加承兑人
OY+!aG@ . accident insurance 意外保险
ZYrKG+fkl Accident Insurance Association of Hong Kong 香港意外保险公会
0T7M_G'5Q accident insurance scheme 意外保险计划
v!nm
&" accident year basis 意外年度基准
<m~T>Q l 1 accommodation 通融；贷款
#"=%b
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yBr$ 0$ accommodation party 汇票代发人
(qNco8QKu3 account balance 帐户余额；帐户结余
A"Tc^Ij account book 帐簿
;Gjv9:hUn account collected in advance 预收款项
zf M<x,XdY account current book 往来帐簿
0Ei\VVK> account of after-acquired property 事后取得的财产报告
c jC E3V9X account of defaulter 拖欠帐目
hVQ7'@ account payable 应付帐款
QWU5-p9e8 account payee only [A/C payee only] 只可转帐；存入收款人帐户
Z}]:x
`fXd account receivable 应收帐款
xmCm3ekmpC account receivable report 应收帐款报表
nw Z[Ygl| account statement 结单；帐单；会计财务报表
#N<s^KYG- account title 帐户名称；会计科目
_bN))9
3 accountant's report 会计师报告
e-n W D Accountant's Report Rules 会计师报告规则
(2\l i{$e accounting and auditing procedure 会计与审计程序；会计与核数程序
i n[n A a Accounting Arrangements 《会计安排》
gubb .EY accounting basis 会计基础
l=Lm r accounting by Official Receiver 破产管理署署长呈交的帐目
9nP*N` Accounting Circular 《会计通告》
qkIA,Kgy accounting class 会计类别
z'5;f; accounting date 记帐日期；会计结算日期
MAsWds`bpB accounting for money 款项核算
9OrA9r Accounting Officer 会计主任
!Ei Ze.K accounting period 会计报告期；会计期
&xPOp$Sx~ accounting policy 会计政策；会计方针
Y!K^ -Y} accounting practice 会计惯例
J>,'P^ accounting principle 会计准则
eukX#0/^ accounting record 会计记录
D'HL /[@` accounting report 会计报告
{|8:U}<#h Accounting Services Branch [Treasury] 会计事务部〔库务署〕
b AA'=z < Accounting Society of China 中国会计学会
)?=
kb accounting statement 会计报表
*so6]+)cU accounting system 会计制度；会计系统
Y/?DSo4G accounting transaction 会计事项；帐务交易
<MI$N l accounting treatment 会计处理
-jcrXskb&N accounting year 会计年度
g7E`;&f accretion 增值；添加
Jgi{7J accrual 应计项目；应累算数目
\? 5[R R accrual basis 应计制；权责发生制
q iwQUm{ accrual basis accounting 应计制会计；权责发生制会计
z9 OMC$,V accrue 应累算；应计
yKX:Z4I/ accrued benefit 应累算利益
A;/Xt accrued charges 应计费用
M8 ^ziZ Y accrued cumulative preference share dividend 应累算的累积优先股股息
;&7qw69k accrued expenses 应累算费用
gn;nS{ A accrued interest payable 应付利息；应计未付利息
$w2[5|^ S accrued interest receivable 应收利息；应计未收利息
X:zyzEhS accrued right 累算权益
A R[M8RA accruing profit 应累算的利润
DcFV^8O& accumulated fiscal reserve 累积财政储备
J\Oc]gi\L accumulated profit 累积利润；滚存溢利
6 ^6uK accumulated reserve 累积储备
<+mO$0h"r accumulation of surplus income 累积收益盈余
l1`c?Y acquired assets 既得资产
M O(5-R` acquisition 收购；购置；取得
6w .iE b acquisition cost 购置成本
T8M[e SbZ acquisition expenses 购置费用
[8om9 Z3 acquisition of 100% interest 收购全部股权
/ab K/8ZQ
acquisition of control 取得控制权
+@<^i?ale acquisition of fixed assets 购置固定资产
U 8 .0 L acquisition of shell “买壳”
u+, jAkr acquisition price 收购价
;#Crh}~ act of God 天灾
}gi`?58J6 acting partner 执事合伙人
HjE Tinm" active market 买卖活跃的市场；交投畅旺的市场；旺市
hE?GO, active partner 积极参与的合伙人
E!(`275s active trading 交投活跃
[))2u:tbS\ actual circulation 实际流通
z;@S_0M,Z actual cost 实际成本
;*85'WcS actual expenditure 实际开支；实际支出
} ~0{1 & actual income 实际入息；实际收入；实际收益
8 )2u@sx% actual market 现货市场
aV0;WH_3 actual price 现货价；实际价格
9BgQ oK@ actual profit 实际利润
Q=9VuTE actual quotation 实盘；实际价位；实际报价
dsft=t8s actual year basis 按实际年度计算
ROI $;B( actuals 实货
RAXJsF^5o actuarial investigation 精算调查
E '6 z7m. actuarial principle 精算原则
g]hn@{[ actuarial report 精算师报告
>+W?!9[p:2 Actuarial Society of Hong Kong 香港精算学会
^dp[ Z,[1z actuarial valuation 精算师估值
f<x t3 actuary 精算师
G#=b6DB ad referendum agreement 暂定协议；有待覆核的协定
hJtghG6v ad valorem duty 从价税；按值征税
sjgxx7 ad valorem duty system 从价税制
5Qe}v ad valorem fee 从价费
s9)8{z ad valorem tariff 从价关税
39^uLob additional allowance 额外免税额
)-7( Hv1 additional amount for unexpired risk 未过期风险的额外款额
i OA3x 8J additional assessable profit 补加应评税利润
JO;` Kz_$ additional assessment 补加评税
{~
vPq additional commitment 额外承担
Vt 5XC~jK additional commitment vote 额外承担拨款
m~\m"zJ4 additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
Z_TbM^N additional dependent parent allowance 供养父母额外免税额
Szob_IEq, additional provision 额外拨款
EC&19 additional stamp duty 附加印花税
os0"haOI9h additional tax 补加税罚款；补加税款
vzQmijr- Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
i2 Iu 2 adjudged bankrupt 被裁定破产
'Y/V9;`)s adjudicated bankrupt 裁定破产人
4iB)o R adjudication fee 裁定费；评定印花税额手续费；评估契据费
1F%*k &R adjudication of bankruptcy 裁定破产；宣告破产
;@$, "
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S}oF7;'Ga adjusted actual 经调整的实数；调整后的实数
SF}L3/C&h adjusted current assets 经调整的流动资产；调整后的流动资产
7.=s1~p adjusted figure 经调整的数字；调整后的数额
xo@/k adjusted liabilities 经调整的负债；调整后的负债
(:hmp"S adjusted loss 经调整的亏损；调整后的亏损
D"> <S<C\C 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
pPqbD}p adjusted profit 经调整的利润；调整后的利润
OTbjZ( adjusted surplus 经调整的盈余额；调整后的盈余额
"Kf~`0P adjusted value 经调整的价值；调整后的价值
Vam8NnZ|r adjustment 调整；修订；理算〔保险〕
JL+[1=uE1L adjustment centre 调剂中心
D}C*8s bC} adjustment lag 调整过程的时间差距；调整时差
S| ?--vai_ adjustment mechanism 调整机制
o]k]p NO adjustment of loss 亏损调整
Kwmo)|7uPU adjustment process 调整过程；调整程序
z[I/ AORl adjustment range 调整幅度
eh#
(}v administered exchange rate 受管制汇率
Q14;G<l- Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
>@\?\!Go administration expenses 行政费用
.ceU @^ administration fee 手续费；行政费
'g,
x}6 administration in bankruptcy 破产管理
&Fr68HNmj administration order 遗产管理令
P b C>v administrator 管理人；遗产管理人
|Szr=[ administrator of the estate 遗产管理人
s%re>)=| admission of debt 债项承认书
|0Ug~jKU admission of proof 接纳债权证明
"pJ EzC advance 放贷款项；垫付款项；预支款项；预付款项
JN|# advance account 暂支帐目；预付款帐户
C l){sP=8W advance compensation 预付补偿金
n/|`Dz. advance from shareholder 股东垫款
>LZ)<-Mk advance pending reimbursement 预支以待日后付还
`'t;BXedz/ advanced economy 先进经济体系
k:yu2dQh advancement 预付；预付财产
PW\FcT advances warrant 垫款令
{dH<Un(4Z advancing 贷出
rm;"98~zJ? adverse balance 逆差
6R,b 8 adverse exchange 逆汇
L PgI"6cP advertisement addressed to shareholders 在报章刊登的致股东通告
y^fU_L?p advice for collection 托收通知书
>dH*FZ:c advice of drawing 提款通知书；汇票通知书
^d=@RTyo/ advice of payment 付款通知
FK(' E3PG Advisory Committee [Securities and Futures Commission]
t| ,E x 7 谘询委员会〔证券及期货事务监察委员会〕
%HS!^j 3C% Advisory Committee on Diversification 经济多元化谘询委员会
9`VF
[*
9 affidavit 誓章；遗产申报誓章
ph+tk5k affidavit of no receipt 述明无收款的誓章
jCa;g{#@ affiliate 联号；联营公司；附属公司
QAw,X Z.K^ affiliated company 附属公司；联号；联营公司
`) P_X4e]` affirmation [estate duty] 非宗教式宣誓〔遗产税〕
r\D8_S_ affordability 负担能力
U6 R4UK African Development Bank [AfDB] 非洲开发银行
NGzqiu"J after-acquired property 事后取得的财产
I=-;*3g6 after-hours dealing 市后交易
)eyxAg after-tax profit 税后盈利；税后利润；税后溢利
H( m+rk agency agreement 代理协议
VAzJclB agency expenses 代理机构的开支
)SLs
[ agency fee 代理费
Bbp9Q,4 Agency Law 《代理法》
(ytkq( agent 代理人；承销人
f L:Fn"Nv agent of company 公司代理人
QQcj"s agent's fee 代理人费；经纪费
{bEEQCweNJ aggregate 总计；总数；总体数字
vGDo?X~#o aggregate amount 总款额；总额
"xI[4~'`: aggregate assets and liabilities 总体资产与负债
f ebh1rUX aggregate at constant price 按固定价格计算的总体数字
~(S4/d5 aggregate demand 总需求
SW, Po>Y aggregate gross position 总持仓量
v Rs5-T aggregate limit 总限额
Jp0 .h8i aggregate of salaries tax 合计薪俸税
iB-s*b<`~ aggregate performance 总体表现；总体业绩
g{(nt5|^l aggregate supply 总体供应
9mm(?O~'p aggregate surplus 总盈余
z$b!J$A1 aggregate total 整体总额
gV;GC{pY aggregate value 总值；合计价值
g&wQ^ aggregated basis 合计基准
vL0Ol -Vt aggregated net chargeable income 合计应课税入息实额
mAa]E t. aggregation 合并计算；合计；总和
*@^0xz{\z aggregation of incomes of husband and wife 夫妇入息合并计算
]^ <~[QK_C aggregation of property 财产的总和
:Yqa[._AF agio 差价；贴水
s,x]zG" Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
@xE Q<g Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
`Mg
"!n ` 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
hrF4 a$ Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
i/z7a%$ 《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》
K(2s % Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
8EA?'~" 《香港政府和大韩民国政府关于相互促进和保护投资协定》
Q!v[ b{]8 agreement for a settlement 授产协议
Po3W+; @ agreement for assignment 转让协议
KMcP !N.I agreement for sale 售卖协议；买卖协议
yW 3h_08 agreement for sale and purchase 买卖协议
%#~Wk|8} Q agreement for the payment of interest 支付利息协议
r.5F^ agreement for the repayment of money 还款协议
(WvA9s{/ agreement of reinsurance 再保险协议
=UY@,*q:c Agricultural Bank of China 中国农业银行
3OlY Ml air passenger departure tax 飞机乘客离境税
mr? ii Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
rB]/N,R airport tax 机场税
0sa EcJ - alcohol duty 酒精税
T*m_rDDt alienation 让与；让渡；转让
@$]h[ alimony 生活费；赡养费
b8&9pLl All Ordinaries Index [AOI] 所有普通股指数
>Mn.|:DF]& all risks 全险；综合险
z?xd\x All Sales Record for Stock Market 《股票市场成交报告》
0P 42C{>'w Allied Capital Resources Limited 新联财务有限公司
[@;Z
xs all-items index [Consumer Price Index] 总指数〔消费物价指数〕
~m7+^c@, allocation letter 拨款信件
f&'md allocation of fund 分配款项；预留款项
75y#^pD?c allocation of profit 利润分配；溢利分配
Y i`. zm allocation warrant 拨款令
{;U:0BPI3 allotment 分配；配股
Er)b( Kk allotment notice 股份配售通知；配股通知
UuGv= yC^6 allotment of shares 股份分配
zPe . allowable 可获宽免；免税的
mD! imq%= allowable business loss 可扣除的营业亏损
9 EEHLx" allowable expenses 可扣税的支出
}O/Nn0, allowance 免税额；津贴；备抵；准备金
.kVga+la? allowance for debts 债项的免税额
Dts:$PlCk allowance for depreciation by wear and tear 耗损折旧免税额
<,{v>vlw allowance for funeral expenses 殡殓费的免税额
|d K-r allowance for inflation 为通货膨胀而预留的款项；通胀准备金
|@RO&F allowance for repairs and outgoings 修葺及支出方面的免税额
y3#\mBiw allowance to debtor 给债务人的津贴
)'JSu=Ej alteration of capital 资本更改
y4') !e alternate trustee 候补受托人
9p XFC9 amalgamation 合并
^:BRbp37i ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
qF ?S[Z; ambit of charges 征税范围；收费范围
L<: ya amended valuation 经修订的估值
LBg#KQ @ American Commodities Exchange 美国商品交易所
[ LCi, American Express Bank Limited 美国运通银行
vd~O:=)4 American Stock Exchange 美国证券交易所
IX}l)t[:( amortization 摊销
de NU[ amount due from banks 存放银行同业的款项
rTH@PDk>) amount due from banks abroad 存放海外银行同业的款项
z,)Fv s4U. amount due from holding companies 控股公司欠款
QO8/?^d amount due from local banks 存放本港银行同业的款项
m +gVGK
amount due to banks 银行同业的存款
jV(IS D amount due to banks abroad 海外银行同业的存款
O1 z>A amount due to holding companies 控股公司存款
?@~F T1"6G amount due to local banks 本港银行同业的存款
;(XSw%Y
H amount due to outport banks 外埠银行同业的存款
}V 1sY^C amount for note issue 发行纸币的款额
<^=k~ 7m amount of bond 担保契据的款额
Th8 xh=F[ amount of consideration 代价款额
zVIzrz0 amount of contribution 供款数额
)YZ41K5N amount of indebtedness 负债款额
| c;S'36 amount of principal of the loan 贷款本金额
! M bRI amount of rates chargeable 应征差饷数额
~Sh}\&3p amount of share capital 股本额
bHp|> g amount of sums assured 承保款额
dgO2 fI amount of variation 变动幅度
CTwP{[%Pk amount of vote 拨款数额
:7R \"@V4 amount payable 应付款额
?}W:DGudZ amount receivable 应收款额
? f%@8%px Amsterdam Stock Exchange 阿姆斯特丹证券交易所
D! :Qy@Zw analysis 分析
IcA]<}0!"v ancillary risk 附属风险
WYq, i}S annual account 周年帐目；周年帐目报表；年度决算；年结
c6e?)(V> annual accounting date 年结日期
ar6 Z?v$ annual allowance 每年免税额；年积金；年度津贴；年津
lU\|F5O@# annual balance 年度余额
A) qOJ(OEz annual disposable income 每年可动用收入
a(m#GES annual estimates 周年预算
8J)x>6 annual fee 年费
} \1V;T annual general meeting 周年大会
C}M0KDF annual growth rate 年增率；每年增长率
!XK p_v annual long-term supplement 长期个案每年补助金
&=f%(,+ annual pensionable emolument 可供计算退休金的年薪
mk[n3oE1 annual report 年报
m^TkFt<BM Annual Report on the Consumer Price Index 《消费物价指数年报》
Qc6323/" annual return 周年报表；周年申报表；每年报税表格
(j2]:B V u Annual Return Rules 《周年报表规则》
2^|*M@3r annual review of consumer prices 每年消费物价回顾
-q -%) f annual roll-forward basis 逐年延展方式
p}C3<[Nk annual salary 年薪
`/0FXb
8h annual statement 年度报表；年度决算表
wt-)5f'{ 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
~V (WD;Mk annuitant 年金受益人
HIF.;ImG^ annuity 年金
]E, annuity contract 年金合约
Rrs z{a
annuity on human life 人寿年金
_v_ak4m > antecedent debt 先前的债项
A H`6)v <f ante-dated cheque 倒填日期支票
^ G5 _d"Gr anticipated expenditure 预期开支
_m;Y ' anticipated net profit 预期纯利
O% rjY anticipated revenue 预期收入
[^aow-4z anti-inflation measure 反通货膨胀措施
U#YM)8;Iz anti-inflationary stance 反通货膨胀立场
Qp{{O jD apparent deficit 表面赤字
N'TL &] apparent financial solvency 表面偿债能力
C] { 43 apparent partner 表面合伙人
qRTy}FU1 application for personal assessment 个人入息课税申请书
^G=s< pp application of fund 资金应用
f\1)BZ 'I application to release as liquidator and to destruct the books of accounts and documents
7Qz Uw 申请免除清盘人职务及毁灭帐簿与文件
?FD^S~bz- appointed actuary 委任精算师
R\)pW9) appointed auditor 委任核数师；委任审计师
X5=Dc+ appointed trustee 委任的受托人
z0a=A:+/ appointer 委任人
FhW\23OC apportioned pro rata 按比例分摊
9FK%"s` apportionment 分配；分摊
e;!si>N Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
98G>I(Cw% apportionment formula 分摊方程式
=ejk E;
%L apportionment of estate duty 遗产税的分摊
L C/6'4}_ appraisal 估价；评估
8IbHDDS appreciable growth 可观增长
n CJ)=P.d appreciable impact 显着影响
`9%@{Ryo appreciable increase 可观增长
.X TBy/(0 appreciation 增值；升值
d XrLeoK appreciation against other currencies 相对其他货币升值
u1( `^^Ml appreciation of the exchange value of Hong Kong dollar 港元汇值上升
E\ 5t&jZr appreciation tax 增值税
an= 8['X appropriation 拨款；拨用；拨付
WM~@ /J appropriation account 拨款帐目
P;{f+I|` Appropriation Bill 拨款法案
vEk
jd# appropriation-in-aid system 补助拨款办法
YR^J7b\ approved assets 核准资产
UOi8>; k` approved basket stock 认可一篮子证券
hxGZ}zq*S approved budget 核准预算
N!{('po approved charitable donation 认可慈善捐款
C65 (
m approved charitable institution 认可慈善机构
k9xfv@v} approved currency 核准货币；认可货币
rgJKXl;@s approved estimates 核准预算
0ERA(=w5 approved estimates of expenditure 核准开支预算
jI aAx_ approved overseas insurer 核准海外保险人
1!~=8FTv approved overseas trust company 核准海外信托公司
9s7sn*aB#5 approved pooled investment fund 核准汇集投资基金
\x5b=~/ approved provident fund scheme 认可公积金计划
?I6 ! m~ approved provision 核准拨款
+:+q,0~*] approved redeemable share 核准可赎回股份
jTH,GF approved regional stock 认可地区性证券
DKp+ nq$ approved retirement scheme 认可退休金计划
Vf: /Kokq approved subordinated loan 核准附属贷款
;*Ldnj;B arbitrage 套戥；套汇；套利
K!;Z#$iw[ arbitrageur 套戥者；套汇者
5ro^<P0f** arbitrary amount 临时款项
f .-b.nNf arrangement 措施；安排；协定
% \IB _M arrears 欠款
Nr8#/H2f arrears of pay 欠付薪酬
B>hf|.GI arrears of revenue 逾期未收税款；逾期未收的帐项
i=jwk_y articles of association 组织章程；组织细则；组织章程细则
NitsU g@< Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
Wa7-N4 ascertainment of profit 确定利润
*")Re q "Asia Clear" “亚洲结算系统”
#q#C_" Asia Commercial Bank Ltd. 亚洲商业银行有限公司
0A 9ll E Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
p8,Rr{ Asian Development Fund [ADF] 亚洲发展基金
K%iWUl; Asian dollar bond 亚洲美元债券
BJC$KmGk Asian dollar market 亚洲美元市场
WR,MqM20 Asian dollar rate 亚洲美元利率
kCRf O}wt3 Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
&y_Ya%Z3*e Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
/6",#B}%b asked price 沽盘；喊价；索价；卖方报价
XT+V> H I assessable income 应评税入息
.Nt;J,U assessable loss 应评税亏损
F#Y9 @E assessable profit 应评税利润
In13crr4! assessable value 应评税值
v_^>*Vm* assessed profit 估定利润
5 XtIVHA@{ assessed value 经评估价值
;&7dX^oH assessment 评税；评定；估价；评税单
~(aMKB assessment number 评税编号；估价编号
v
*icoj assessment of additional tax 补加税评税
!r^fX=X>' assessment of performance 业绩评估；实绩评价
M18 > %zM Assessor 评税主任
PzF>yG[ asset price bubbles 资产价格泡沫
t?1 b(oJ asset-backed securities 具资产保证的证券
|Yb]@9 >vn assets accretion 资产增值
Z?JR 6;@W assets and liabilities 资产与负债
qh9d .Q+n assets betterment statement 资产递增表；资产改进表
lC.Q61 J@ assets lending 实物放款；有抵押贷款
+%Z#!1u assets of the company passing on the death 死者去世时转移的公司资产
Wdk]>w
'L assets pledged as security for liabilities 用作负债抵押的资产
0nr 5(4h assets portfolio 资产投资组合
pSa
pF)1> assets price 资产价格
6 &* z assets quality 资产质素
Yw(O}U 5e assets realization 资产变现
^O6eFD U assets refinancing arrangement 资产再集资安排
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6 8` assets securitization 资产证券化
b
I"+b\K assets situated outside Hong Kong 在香港以外地方的资产
<S ae:m4 assets stripping 削减资产；拆卖资产
(jmF7XfU assets value 资产值
7m$EZTw? assignee 承让人
y:',)f } assignment 转让；转让书；转让契
G22{',#r8 assignment of interest 权益转让
Lm&BT)* assignment of letters patent and trade mark 专利证书及商标转让
LA]UIM@ assignment of property 物业转让；物业转让书
43.Q);4 assignment right 转让权
]A&pX AM assignor 转让人
pJdR`A-k| associate 有联系的人；有关连人士；相联者；合伙人；联系人
'vwu^u? Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
K>2M*bGc p associate member 附属会员
WhT5N E9t associated body corporate 相联法人团体
#fx>{ vzH associated company 相联公司；联属公司
DuQW?9^232 associated corporation 相联法团
1 ' B& e) Association of Chartered Certified Accountants [ACCA] [United Kingdom]
ZS<`. L6B3 公认会计师公会〔英国〕
i&TWIl8 Association of Futures Exchange Brokers 香港期货经纪协会
v#|yr< Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
8,@0~2fz# association of underwriters 承保人组织
dL]wu! wE assumption of control 接管
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W U% assurance 担保；保险；转易；转易书
~ _SR cM{ assurance of interest 权益的转易
HDO_r(i at 19XX price 按一九ＸＸ年价格计算
m Ce"=[ at a discount 按赔价计算；按贴水价格计算；打折扣
OF} ."a at a premium 按溢价计算；按升水价格计算
,! H `@Kl at call 通知付款；按通知
%p:Z(zU at constant market price 按固定市价计算
SM8f"H28 at constant price 按固定价格计算
mclV " ? at cost 按成本计算
Mt4*`CxtH; at current market price 按当时市价计算；按现时市价计算
oj/#wF+ at current price 按当时价格计算；按现时价格计算
@# =yC.s at factor cost 按要素成本计算；按生产要素成本计算
KV)if' at money-of-the-day price 按付款当日价格计算
!k Heslvi at or better 按指定或较佳价位〔买卖指令〕
-TMg9M4 at par 按面值计算；平价
GG`j9" t4 at sight 见票即付
v|MT^. at the close 按收市盘
99tUw' w at the opening 按开市盘
IczMf% attestation 见证；见证条款
]!]B7|JFJ at-the-money option 平价期权
uPy5 < c attorney 受权人；受托代表人
O!il TMr attornment 新拥有人承认书
v\@pZw=x attributable profit 可归属利润
;F_P<b 2 attributable share value 可归属股份价值
T`bUBrK6g` Auckland Stock Exchange 奥克兰证券交易所
ik](k"1{ auction 拍卖
D \Y,2!I auctioneer 拍卖商
W&k@p9 audit 审计；核数
|c>.xt~ Audit Commission 审计署
0(>3L : Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
18Vn[}]" 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〕
`-JVz{z audit review 帐目审查
AhkDLm+ Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
"Zy:q'`o audited account 审计帐目；经审计的帐目
~0h@p4 audited annual account 经审计的周年帐目
YG /@=Z. audited balance sheet 经审计的资产负债表
XG! 6[o; auditor 核数师；核数主任；审计师
(xE |T f auditor's certificate 核数师证明书；审计师证明书
\H9:%Tlp~4 auditor's report 核数师报告；审计师报告
a`8]TD Aussie bond 澳元债券
artn _ austerity budget 紧缩预算
F9Af{*Jw?x Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
7n?yf_ je Australia All Ordinaries Index 澳洲所有普通股票指数
r\cY R}v Australian Dollar [AUD] 澳元
8A5/jqnqt Australian Options Market 澳大利亚期权市场
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2PAz Australian Securities Commission 澳洲证券事务监察委员会
3 yw$<lm Australian Society of Certified Practising Accountants 澳洲执业会计师公会
t\h4-dJn Australian Stock Exchange 澳大利亚证券交易所
;l1.jQh Austrian Schilling [ATS] 奥地利先令
= j{tFxJ authentication 认证；鉴证
*?*~<R authority to purchase 委托购买证；委购书
=@pD>h/~ authorization 认可；核准；授权；授权书
9 ^9-\DG authorization by direction 指示授权
&4+|{Zx0 authorization by instruction 指令授权
GXIzAB( authorization by warrant 令状授权
Qwt0~9n( authorization of unit trust 单位信托的认可
^_i)X dPU authorized agent 指定代理人
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3/WO authorized capital 法定资本
OR*JWW[] authorized clerk 出市员
+q;{ %3C authorized dealer 认可交易商
W/%hS)75 authorized financial institution 认可财务机构
,Tu.cg authorized fund 认可基金
@?3^ Ks_ authorized fund house 获授权的基金公司；认可基金公司
; o
Y|~ authorized institution 认可机构
W~ 2,J4= authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
7#d:TXS authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
L"/ ?[B": authorized insurer 获授权保险人；获认可承保人
Yku6\/^ authorized investment 特准投资项目
iC5HrOl6U authorized person 获授权人
[^?i<z{0C authorized representative 获授权代表
h`n '{s authorized share capital 法定股本
g1|Py t{ automated quotation system 自动报价系统
4# PxJG6m Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
&A*E)T#># 自动交易系统〔香港期货交易所有限公司〕
1
z~|SmP1 automatic adjustment mechanism 自动调整机制
qJ(u ak automatic adjustment system 自动调整系统
!'~L dl Automatic Clearing House 自动票据交换所
e@
D}/1~= automatic exchange rates accumulation system 自动化汇率累集系统
B` <}YVA Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
9 " t; 6 automatic teller machine [ATM] 自动柜员机
)c&ya|h autopay 自动转帐
vanV |O available assets 可用资产
1U#W=Fg' available fiscal reserve 现存财政储备
!L8q]]'XM available profit 可用利润
/FE+W A}r Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
A_\Jb}J1< average 平均；平均数；海损
l"A/6r!Dp average basic salary 平均基本薪金
k }F7Jw#. average consumer expenditure 平均消费开支；一般消费开支
0 K#|11r average cost 平均成本
-3mIdZ average cost of land production 增辟土地平均成本
87[ ,.W average daily turnover 平均每日成交额
;a kW i] average daily wage rate 平均每日工资率
z/`+jIB average expenditure pattern 平均开支模式
P7b"(G% average growth rate 平均增长率
_ hyqHvP average net fixed assets 固定资产平均净值
W{ .:Cf9 average of relatives 相对价格平均数
i+mU(/l2{ average price 平均价格
zl6]N3+4 average propensity to consume 平均消费倾向；一般消费倾向
iAQ[;M 3p average propensity to save 平均储蓄倾向；一般储蓄倾向
fo+s+Q|Y average rate 平均率
oA[`|
ji average revenue 平均收入；平均收益
c: Cw # average stock 平均库存；平均存货
+B " aUF average yearly rent 平均年租
q[VQ?b~9 avoidance of double taxation 避免双重课税
}dzVwP= avoidance of tax 避税
