A:
Bbe/w#Z A share Ａ股；甲类股份
;] `NR abatement of tax 减税；减扣免税额
JXa%TpI:
E ABN AMRO Bank N.V. 荷兰银行
N6 }i>";_; above-the-line expenditure 线上项目支出；经常预算支出
h}VYA\+<B above-the-line receipt 线上项目收入；经常预算收入
jJ{
w - $ ABSA Asia Limited 南非联合亚洲有限公司
iTBhLg, absolute change 绝对数值变更
`
a<|CcUGU absolute expenditure 实际开支
@0@'6J04 absolute guideline figure 绝对准则数字
"=5 vgg3 absolute interest 绝对权益
<x h'@592 absolute order of discharge 绝对破产解除令
hcqmjqJ absolute profit margin 绝对利润幅度
%+OPas8C absolute value 实值；绝对值
x@bl]Z(ne/ absolutely vested interest 绝对既得权益
V~^6 TS( absorbed cost 已吸收成本；已分摊成本
DuC u6j absorption 吸收；分摊；合并
@OL3&R absorption rate 吸收率；摊配率；分摊率
'/"M02a ACB Finance Limited 亚洲商业财务有限公司
Qre&N _ acceptable form of reciprocity 合理的互惠条件
~>-;(YU"t acceptable rate 适当利率；适当汇率
#p9z#kin acceptance agreement 承兑协议
gu%'M:Xe acceptance for honour 参加承兑
AZ Lt'9UD acceptor 承兑人；接受人；受票人
0o'ML""j acceptor for honour 参加承兑人
Jtk.v49Ad> accident insurance 意外保险
J$ih|nP Accident Insurance Association of Hong Kong 香港意外保险公会
+`vZg^_c` accident insurance scheme 意外保险计划
qZ ]VS/5A accident year basis 意外年度基准
(j 8,n<o accommodation 通融；贷款
Q8/0C b/ accommodation bill 通融票据；空头票据
D@vvy6>~s accommodation party 汇票代发人
a_fW {;}[ account balance 帐户余额；帐户结余
LyPBFo[? account book 帐簿
o5G "J"vxe account collected in advance 预收款项
s$y#Ufz account current book 往来帐簿
/v ;Kb|e account of after-acquired property 事后取得的财产报告
kAF}*&Kzd~ account of defaulter 拖欠帐目
)cmLo0`$ account payable 应付帐款
kp>Z /kt account payee only [A/C payee only] 只可转帐；存入收款人帐户
M>z7H"jCu account receivable 应收帐款
Q1&dB{L account receivable report 应收帐款报表
B+H9c~3$ account statement 结单；帐单；会计财务报表
F>-@LOqHy account title 帐户名称；会计科目
M{kh=b)V accountant's report 会计师报告
2]3Jb{8FI> Accountant's Report Rules 会计师报告规则
g4qdm{BL accounting and auditing procedure 会计与审计程序；会计与核数程序
xw p?2,< Accounting Arrangements 《会计安排》
WatLAn+ accounting basis 会计基础
YaZ "&i accounting by Official Receiver 破产管理署署长呈交的帐目
&-)Y[#\J
Accounting Circular 《会计通告》
r0uXMr=Z96 accounting class 会计类别
f?I *`~k accounting date 记帐日期；会计结算日期
. t%Vx accounting for money 款项核算
J t,
4@ Accounting Officer 会计主任
s=@Ce V@4W accounting period 会计报告期；会计期
G(3 la3\( accounting policy 会计政策；会计方针
E&tmWOMj> accounting practice 会计惯例
Gbm_xEPC accounting principle 会计准则
M[N.H9 accounting record 会计记录
t4c#' y accounting report 会计报告
imq(3? Accounting Services Branch [Treasury] 会计事务部〔库务署〕
J#Eh x| Accounting Society of China 中国会计学会
bvRGTOxO accounting statement 会计报表
>"{zrw Nq accounting system 会计制度；会计系统
7?WBzo!!L accounting transaction 会计事项；帐务交易
w=>m G- accounting treatment 会计处理
6
&Aa b 56 accounting year 会计年度
^ nZ2p$ accretion 增值；添加
zi[M{bm accrual 应计项目；应累算数目
M{RZ-)IC accrual basis 应计制；权责发生制
?
Z
fhz accrual basis accounting 应计制会计；权责发生制会计
'm? x2$u8 accrue 应累算；应计
fhWD>;%F% accrued benefit 应累算利益
u` 2k6.- accrued charges 应计费用
u9~J1s<e accrued cumulative preference share dividend 应累算的累积优先股股息
y,
_3Ks accrued expenses 应累算费用
AFUl accrued interest payable 应付利息；应计未付利息
R*f R? accrued interest receivable 应收利息；应计未收利息
^b.
MR ?9 accrued right 累算权益
j;'Wf[V accruing profit 应累算的利润
Z6@J-<u accumulated fiscal reserve 累积财政储备
'yjH~F. accumulated profit 累积利润；滚存溢利
]+7c1M B(5 accumulated reserve 累积储备
O +}EE^*a accumulation of surplus income 累积收益盈余
]Wm ?<7H acquired assets 既得资产
&nw ~gSe acquisition 收购；购置；取得
!T(Omve) acquisition cost 购置成本
YEoT_>A$dB acquisition expenses 购置费用
= }l A |S acquisition of 100% interest 收购全部股权
;7*@Gf}R acquisition of control 取得控制权
M:f=JuAx acquisition of fixed assets 购置固定资产
C2i..iD acquisition of shell “买壳”
~y^lNgujO acquisition price 收购价
<&Xq`i/( act of God 天灾
R*C+Yk)Tkt acting partner 执事合伙人
DA@hf active market 买卖活跃的市场；交投畅旺的市场；旺市
/ {~h?P} active partner 积极参与的合伙人
lc#zS_ active trading 交投活跃
g}KZL-p4\m actual circulation 实际流通
*uM*)6O 3 actual cost 实际成本
]arskmB] actual expenditure 实际开支；实际支出
s4k%ty} actual income 实际入息；实际收入；实际收益
@ &yj7-] actual market 现货市场
ebK
wCZwK* actual price 现货价；实际价格
_\;# a actual profit 实际利润
?tQv|x actual quotation 实盘；实际价位；实际报价
rL"k-5>fd actual year basis 按实际年度计算
Xe+FMbBco actuals 实货
@23x;x actuarial investigation 精算调查
ha~s<
I actuarial principle 精算原则
N,$o' \l actuarial report 精算师报告
?M(Wx Actuarial Society of Hong Kong 香港精算学会
'PbA/MN actuarial valuation 精算师估值
6\@, Lb actuary 精算师
X0TGJ,yW( ad referendum agreement 暂定协议；有待覆核的协定
gi >{`.] ad valorem duty 从价税；按值征税
zD-8#H35X" ad valorem duty system 从价税制
PaJwM%s )L ad valorem fee 从价费
'A2"&6m)28 ad valorem tariff 从价关税
_8`;Xgp additional allowance 额外免税额
%n,bPa>T additional amount for unexpired risk 未过期风险的额外款额
1 R9/AP additional assessable profit 补加应评税利润
1 to<at-NN additional assessment 补加评税
^k##a-t<_> additional commitment 额外承担
Jz'+@q6h additional commitment vote 额外承担拨款
;mlIW n additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
_S1uJ~j;E additional dependent parent allowance 供养父母额外免税额
nJg2O@mRJ additional provision 额外拨款
rM |RGe additional stamp duty 附加印花税
m/Z_ HER^ additional tax 补加税罚款；补加税款
h h}E Dnx Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
:h~!#;w_ adjudged bankrupt 被裁定破产
<2d@\"AoHE adjudicated bankrupt 裁定破产人
Ij_`=w< adjudication fee 裁定费；评定印花税额手续费；评估契据费
3zHiu*2/! adjudication of bankruptcy 裁定破产；宣告破产
gv-k}2u_ adjudication of insolvency 裁定无力偿还债务
s'4p+eJ adjusted actual 经调整的实数；调整后的实数
MEUqQ4/Gl adjusted current assets 经调整的流动资产；调整后的流动资产
CU_06A|} adjusted figure 经调整的数字；调整后的数额
h]P$L > adjusted liabilities 经调整的负债；调整后的负债
mX_`rvYII adjusted loss 经调整的亏损；调整后的亏损
L9)&9
/f 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
|p Y0IqO adjusted profit 经调整的利润；调整后的利润
a| cD{d adjusted surplus 经调整的盈余额；调整后的盈余额
rd{( E adjusted value 经调整的价值；调整后的价值
.#|pje^ adjustment 调整；修订；理算〔保险〕
wv -8\)oA
adjustment centre 调剂中心
DBDfB b adjustment lag 调整过程的时间差距；调整时差
`<d>C}9 adjustment mechanism 调整机制
w[-Bsf
adjustment of loss 亏损调整
Q2=~
adjustment process 调整过程；调整程序
D IN
PAyY adjustment range 调整幅度
[K- s\ administered exchange rate 受管制汇率
XU7bWa fy Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
>m!.l{*j>N administration expenses 行政费用
-2_$zk* n administration fee 手续费；行政费
zPYa@0I
administration in bankruptcy 破产管理
)' #(1
,1k administration order 遗产管理令
cpV i9] administrator 管理人；遗产管理人
}JsdgO&z administrator of the estate 遗产管理人
lR!$+atW admission of debt 债项承认书
*R d&4XG admission of proof 接纳债权证明
a=dN.OB}F7 advance 放贷款项；垫付款项；预支款项；预付款项
y"ck;OQD advance account 暂支帐目；预付款帐户
p3' +"sFU advance compensation 预付补偿金
nj$K4_ advance from shareholder 股东垫款
d]]qy advance pending reimbursement 预支以待日后付还
H"l'E9k.&p advanced economy 先进经济体系
Le!I-i( aD advancement 预付；预付财产
GZo4uwG@a advances warrant 垫款令
KK6YA advancing 贷出
? Dm&A$r adverse balance 逆差
M<Mr (z adverse exchange 逆汇
!: 5n advertisement addressed to shareholders 在报章刊登的致股东通告
]u ';zJ. advice for collection 托收通知书
b'YbHUy u advice of drawing 提款通知书；汇票通知书
M&dtXG8<^ advice of payment 付款通知
*gn*S3Is[j Advisory Committee [Securities and Futures Commission]
}0G Ab2 谘询委员会〔证券及期货事务监察委员会〕
-tQ|&fl Advisory Committee on Diversification 经济多元化谘询委员会
7@? b _ affidavit 誓章；遗产申报誓章
)EoG@:[ affidavit of no receipt 述明无收款的誓章
BR'|h G affiliate 联号；联营公司；附属公司
A-FwNo2"% affiliated company 附属公司；联号；联营公司
0"N %Vm affirmation [estate duty] 非宗教式宣誓〔遗产税〕
Tx(R3B+u7 affordability 负担能力
f7'%AuSQ( African Development Bank [AfDB] 非洲开发银行
"6i9 f$N after-acquired property 事后取得的财产
4SYN$?.Mp after-hours dealing 市后交易
L/I-(08!Y: after-tax profit 税后盈利；税后利润；税后溢利
0bE_iu>f' agency agreement 代理协议
&bRH(yF agency expenses 代理机构的开支
KJiwM(o agency fee 代理费
p* @L1 Agency Law 《代理法》
i`~y %y agent 代理人；承销人
5z _) agent of company 公司代理人
+,lD_{}_ agent's fee 代理人费；经纪费
O u^dI aggregate 总计；总数；总体数字
U VT8TN-T aggregate amount 总款额；总额
x-<dJ}` aggregate assets and liabilities 总体资产与负债
qJ@?[|2R aggregate at constant price 按固定价格计算的总体数字
$H^6I8> aggregate demand 总需求
u#\3T>o%@ aggregate gross position 总持仓量
$$@Tg kg?o aggregate limit 总限额
? &O$ayG77 aggregate of salaries tax 合计薪俸税
&ly[mBP~ aggregate performance 总体表现；总体业绩
Tx5L aggregate supply 总体供应
qU}DOL| aggregate surplus 总盈余
;Yj}9[p;T aggregate total 整体总额
TI332,eL aggregate value 总值；合计价值
_MU'he^W aggregated basis 合计基准
P*SXfb"HC aggregated net chargeable income 合计应课税入息实额
AZa3!e/1 aggregation 合并计算；合计；总和
kBzzi^cl aggregation of incomes of husband and wife 夫妇入息合并计算
gT.-C f{ aggregation of property 财产的总和
X$*
'D) agio 差价；贴水
}/VHeHd 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》
RY'y%6Z]ZO Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
oZ}e
w!V 《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》
g:Dg?_o Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
D&shrKFx 《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》
m{*l 6`dF Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
61'7b`:(hi 《香港政府和大韩民国政府关于相互促进和保护投资协定》
?,j:Y0l.L agreement for a settlement 授产协议
B:4u 2/!5 agreement for assignment 转让协议
<7GK *I agreement for sale 售卖协议；买卖协议
jK =[ agreement for sale and purchase 买卖协议
v!,O7XGH~ agreement for the payment of interest 支付利息协议
XP7A.I#q0 agreement for the repayment of money 还款协议
2B4 c :jJ agreement of reinsurance 再保险协议
? _W*7< Agricultural Bank of China 中国农业银行
z+b~#f3 air passenger departure tax 飞机乘客离境税
181P;R=}< Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
i"'k|TGW^ airport tax 机场税
^6*? a9jO> alcohol duty 酒精税
CqoL5qt alienation 让与；让渡；转让
PT;$@q8 alimony 生活费；赡养费
E Y>A(
All Ordinaries Index [AOI] 所有普通股指数
'.=Z2O3p all risks 全险；综合险
`G'V9Xs( All Sales Record for Stock Market 《股票市场成交报告》
P}5aN_v \ Allied Capital Resources Limited 新联财务有限公司
*%O 1d., all-items index [Consumer Price Index] 总指数〔消费物价指数〕
_5zR!|\^ allocation letter 拨款信件
-K
j CPc allocation of fund 分配款项；预留款项
*M"wH_cd allocation of profit 利润分配；溢利分配
Cn,jLy allocation warrant 拨款令
AKpux,@xB allotment 分配；配股
6"DvdJ0MB allotment notice 股份配售通知；配股通知
{ t 7
M allotment of shares 股份分配
O!g>
f allowable 可获宽免；免税的
cZu:dwE allowable business loss 可扣除的营业亏损
<fw[7=_)^ allowable expenses 可扣税的支出
+,MzD'(D allowance 免税额；津贴；备抵；准备金
"\9@gfsp) allowance for debts 债项的免税额
mK4a5 H allowance for depreciation by wear and tear 耗损折旧免税额
G2A pm`/ y allowance for funeral expenses 殡殓费的免税额
te|VKYN%}[ allowance for inflation 为通货膨胀而预留的款项；通胀准备金
e9
NHbq allowance for repairs and outgoings 修葺及支出方面的免税额
`d rv u?F allowance to debtor 给债务人的津贴
vmoqsdZ/ alteration of capital 资本更改
C.@zV t alternate trustee 候补受托人
lY 1m% amalgamation 合并
O7.Is88! ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
={fi&j ambit of charges 征税范围；收费范围
IOA{l N6 amended valuation 经修订的估值
4nY2v['m0 American Commodities Exchange 美国商品交易所
GB+G1w American Express Bank Limited 美国运通银行
ESs)|t h American Stock Exchange 美国证券交易所
h*d,AJz &. amortization 摊销
6+I t>mnR
amount due from banks 存放银行同业的款项
~DJ/sY2/ amount due from banks abroad 存放海外银行同业的款项
5 `+*({ amount due from holding companies 控股公司欠款
?eu=0|d amount due from local banks 存放本港银行同业的款项
3] !(^N>V amount due to banks 银行同业的存款
! O5UE amount due to banks abroad 海外银行同业的存款
.,c8cq? amount due to holding companies 控股公司存款
;7hf'k amount due to local banks 本港银行同业的存款
! yxb< amount due to outport banks 外埠银行同业的存款
a%AU9?/q# amount for note issue 发行纸币的款额
"-hgeQX amount of bond 担保契据的款额
tly:$;K amount of consideration 代价款额
*) w p amount of contribution 供款数额
b#P8Je`;9 amount of indebtedness 负债款额
&L/ C:<. amount of principal of the loan 贷款本金额
[p <L*3< amount of rates chargeable 应征差饷数额
G L /\uq amount of share capital 股本额
+`[$w<I amount of sums assured 承保款额
?XHJCp;f amount of variation 变动幅度
?LZ)r^ger amount of vote 拨款数额
$Ec;w~e amount payable 应付款额
!XFN/-Q , amount receivable 应收款额
9 Dpmp| Amsterdam Stock Exchange 阿姆斯特丹证券交易所
Rn}+l[] jC analysis 分析
t*DM^. @ ancillary risk 附属风险
F/!C=nS annual account 周年帐目；周年帐目报表；年度决算；年结
m:h]nm annual accounting date 年结日期
s 8tI_h annual allowance 每年免税额；年积金；年度津贴；年津
sST6_b annual balance 年度余额
89L -k%R annual disposable income 每年可动用收入
TWn7&,N annual estimates 周年预算
H&GM q5)B annual fee 年费
tuv4~i< annual general meeting 周年大会
0{j>u` annual growth rate 年增率；每年增长率
ZQyT$ l~b annual long-term supplement 长期个案每年补助金
-du+iOe? annual pensionable emolument 可供计算退休金的年薪
J | ILG annual report 年报
eSvu:euv Annual Report on the Consumer Price Index 《消费物价指数年报》
eZUK<&0x5 annual return 周年报表；周年申报表；每年报税表格
UL oTPx@N Annual Return Rules 《周年报表规则》
N%T-Q9k annual review of consumer prices 每年消费物价回顾
'aCnj8B annual roll-forward basis 逐年延展方式
E J 9A
4B annual salary 年薪
%o?fE4o' annual statement 年度报表；年度决算表
v!x=fjr< 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
o$Jk2 7 annuitant 年金受益人
0S' EnmG annuity 年金
0]" j, annuity contract 年金合约
,@P3!| annuity on human life 人寿年金
] 03!K E antecedent debt 先前的债项
`dj/Uk ante-dated cheque 倒填日期支票
_ p?q/-[4 anticipated expenditure 预期开支
M5<5 (l anticipated net profit 预期纯利
rp
_G.C anticipated revenue 预期收入
X=DJOepH' anti-inflation measure 反通货膨胀措施
L\b$1U!i anti-inflationary stance 反通货膨胀立场
UP,(zK TA apparent deficit 表面赤字
7ed *dXY* apparent financial solvency 表面偿债能力
=B; )h apparent partner 表面合伙人
-5Ccuk>6 application for personal assessment 个人入息课税申请书
^m5{:\
Xk application of fund 资金应用
}#Vo
XilX application to release as liquidator and to destruct the books of accounts and documents
"e_ED* 申请免除清盘人职务及毁灭帐簿与文件
v+\E%H appointed actuary 委任精算师
Oy H: appointed auditor 委任核数师；委任审计师
UboOIx5: appointed trustee 委任的受托人
*EotYT appointer 委任人
6E apportioned pro rata 按比例分摊
B[k"xs apportionment 分配；分摊
#|'8 O Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
2[W Qq)\ apportionment formula 分摊方程式
K[ylyQ1 apportionment of estate duty 遗产税的分摊
C~l5D4D# appraisal 估价；评估
0a(*/u appreciable growth 可观增长
{xOu*8J appreciable impact 显着影响
B$7lL appreciable increase 可观增长
YGxdYwBwf appreciation 增值；升值
(+4=A k appreciation against other currencies 相对其他货币升值
ZI5UQH/ appreciation of the exchange value of Hong Kong dollar 港元汇值上升
R,y8~D appreciation tax 增值税
SBYRN##n_ appropriation 拨款；拨用；拨付
/R^!~J50 appropriation account 拨款帐目
s cn!, Appropriation Bill 拨款法案
YpuA ,r;" appropriation-in-aid system 补助拨款办法
3lKIEPf6r approved assets 核准资产
1Ce:<.99B approved basket stock 认可一篮子证券
;T/' CD approved budget 核准预算
of(Nq@ approved charitable donation 认可慈善捐款
{a>)VZw_# approved charitable institution 认可慈善机构
"+| >nA=7 approved currency 核准货币；认可货币
<@Ew-JU approved estimates 核准预算
?l bX.+ approved estimates of expenditure 核准开支预算
Gk!v-h9cq approved overseas insurer 核准海外保险人
*aTM3k)Zs approved overseas trust company 核准海外信托公司
~>{<r{H"S approved pooled investment fund 核准汇集投资基金
6 0hf)er approved provident fund scheme 认可公积金计划
]H.+=V;1 approved provision 核准拨款
a8dR . approved redeemable share 核准可赎回股份
3?fya8W< approved regional stock 认可地区性证券
{Q4=GrS approved retirement scheme 认可退休金计划
J,I Op- approved subordinated loan 核准附属贷款
^up*KQ3u\ arbitrage 套戥；套汇；套利
N["(ZSS arbitrageur 套戥者；套汇者
^\x
PF5 arbitrary amount 临时款项
C8(sH @ arrangement 措施；安排；协定
V @8X .R> arrears 欠款
y*zZ }> arrears of pay 欠付薪酬
<KJ18/ arrears of revenue 逾期未收税款；逾期未收的帐项
iPHMyxT+S articles of association 组织章程；组织细则；组织章程细则
SLBKXj| Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
!lHsJ)t ascertainment of profit 确定利润
OxqP:kM "Asia Clear" “亚洲结算系统”
y 5=J6a2. Asia Commercial Bank Ltd. 亚洲商业银行有限公司
!rrjA$P<v Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
M`"2; Asian Development Fund [ADF] 亚洲发展基金
I</Nmgf Asian dollar bond 亚洲美元债券
ECl[v%R/6 Asian dollar market 亚洲美元市场
R4{}ZT Asian dollar rate 亚洲美元利率
1a%*X UT Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
I \4 I,ds Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
ti'OjoJL asked price 沽盘；喊价；索价；卖方报价
&9^c-;Vs assessable income 应评税入息
A~h8 >zz* assessable loss 应评税亏损
`7'(U)x,F assessable profit 应评税利润
ZtIK"o-|! assessable value 应评税值
L@v0C) assessed profit 估定利润
{x-g?HB assessed value 经评估价值
j^LnHVHk1 assessment 评税；评定；估价；评税单
Xs t&QKU assessment number 评税编号；估价编号
4CNK ]2 assessment of additional tax 补加税评税
.p0;y3so4 assessment of performance 业绩评估；实绩评价
Ws(BouJ Assessor 评税主任
,m0=zH4+: asset price bubbles 资产价格泡沫
{!x-kF_ asset-backed securities 具资产保证的证券
v^KJU
+ assets accretion 资产增值
kV -a'"W5 assets and liabilities 资产与负债
<Qwi 0$ assets betterment statement 资产递增表；资产改进表
bv|v9_i assets lending 实物放款；有抵押贷款
CVu'uy y assets of the company passing on the death 死者去世时转移的公司资产
$BNn 1C8[ assets pledged as security for liabilities 用作负债抵押的资产
^gv)[ assets portfolio 资产投资组合
]jM D'vg^b assets price 资产价格
KxiZx I assets quality 资产质素
M"~B_t,Nw assets realization 资产变现
&0Nd9%> assets refinancing arrangement 资产再集资安排
/@on=~ assets securitization 资产证券化
ZVda0lex& assets situated outside Hong Kong 在香港以外地方的资产
6`EyzB%.$ assets stripping 削减资产；拆卖资产
ujDAs%6MZ assets value 资产值
S,J'Z:spf assignee 承让人
M~3(4, assignment 转让；转让书；转让契
MLL2V `vBT assignment of interest 权益转让
` t#C 0 assignment of letters patent and trade mark 专利证书及商标转让
3 {,Mpb@ assignment of property 物业转让；物业转让书
sp AYb< assignment right 转让权
c*LnLK/m assignor 转让人
[?;oiEe.| associate 有联系的人；有关连人士；相联者；合伙人；联系人
I 8?egDkk Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
] _#[o S associate member 附属会员
8f#YUK
sW= associated body corporate 相联法人团体
W*VQ"CW{^] associated company 相联公司；联属公司
_pk=IHGsB associated corporation 相联法团
=(v/pLLK? Association of Chartered Certified Accountants [ACCA] [United Kingdom]
+)r o
EJ_ 公认会计师公会〔英国〕
5MiWM2"X\ Association of Futures Exchange Brokers 香港期货经纪协会
mVk:[
}l6 Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
s2&UeYbIs association of underwriters 承保人组织
;Q-sie(# assumption of control 接管
'L= g( assurance 担保；保险；转易；转易书
R-Uj\M> assurance of interest 权益的转易
3",6 E( at 19XX price 按一九ＸＸ年价格计算
{ "s9A& at a discount 按赔价计算；按贴水价格计算；打折扣
4oCn F+( at a premium 按溢价计算；按升水价格计算
wxvt:= = at call 通知付款；按通知
{:f yz#>>^ at constant market price 按固定市价计算
u!;kBs at constant price 按固定价格计算
"PnYa)?1 at cost 按成本计算
8+ `cv" at current market price 按当时市价计算；按现时市价计算
EYMwg_ at current price 按当时价格计算；按现时价格计算
Cf8(J k`v| at factor cost 按要素成本计算；按生产要素成本计算
i Ri1E; at money-of-the-day price 按付款当日价格计算
-08Ys c at or better 按指定或较佳价位〔买卖指令〕
\:^$ZBQr<n at par 按面值计算；平价
'g( R4deCX at sight 见票即付
(S1$g ~t; at the close 按收市盘
-.:1nI at the opening 按开市盘
XWk/S $-d attestation 见证；见证条款
-% "MAIJnX at-the-money option 平价期权
)HR'FlxOd attorney 受权人；受托代表人
t+p-,ey ^@ attornment 新拥有人承认书
0d. lF: attributable profit 可归属利润
l{ Xsh;%= attributable share value 可归属股份价值
c]&(h L Auckland Stock Exchange 奥克兰证券交易所
&V iIxJZ1$ auction 拍卖
3-tp94`8}t auctioneer 拍卖商
J:p nmZ`X audit 审计；核数
>P+V!-%# Audit Commission 审计署
x7t"@Gz Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
2VMa u.eQ 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〕
5v!Uec'+ audit review 帐目审查
d$b{KyUA Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
S\GG(#b! audited account 审计帐目；经审计的帐目
h4!$,%"'' audited annual account 经审计的周年帐目
5+giT5K*h audited balance sheet 经审计的资产负债表
A#LK2II^ auditor 核数师；核数主任；审计师
$Pl>T09d auditor's certificate 核数师证明书；审计师证明书
2>?GD@GE auditor's report 核数师报告；审计师报告
Vs\ )w>JF Aussie bond 澳元债券
AaKILIIQZ austerity budget 紧缩预算
) ` ' Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
$;"@;Lj%, Australia All Ordinaries Index 澳洲所有普通股票指数
,_P(!7Z8 Australian Dollar [AUD] 澳元
ml\ 7JW6Rx Australian Options Market 澳大利亚期权市场
U#@:"v| Australian Securities Commission 澳洲证券事务监察委员会
Qa(u+
Australian Society of Certified Practising Accountants 澳洲执业会计师公会
G
}TT- Australian Stock Exchange 澳大利亚证券交易所
.r[J} O" Austrian Schilling [ATS] 奥地利先令
6R dfF$f authentication 认证；鉴证
KiH#*u S authority to purchase 委托购买证；委购书
gO_^{>2 authorization 认可；核准；授权；授权书
R0-ARq#0< authorization by direction 指示授权
u;1#eP\; authorization by instruction 指令授权
I-&/]<5y authorization by warrant 令状授权
Lp1wA* authorization of unit trust 单位信托的认可
RhX
2qsva- authorized agent 指定代理人
+1F@vag7 authorized capital 法定资本
li,kW`j+t authorized clerk 出市员
e Hd{'J< authorized dealer 认可交易商
[uZU p*.V authorized financial institution 认可财务机构
/ >.& authorized fund 认可基金
B_c(3n-" authorized fund house 获授权的基金公司；认可基金公司
x8tRa0-q authorized institution 认可机构
)<IbQH|_ authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
=:o)+NE authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
'HPw 5 L authorized insurer 获授权保险人；获认可承保人
#d(6q$IE authorized investment 特准投资项目
XlDVJx<&J authorized person 获授权人
V>4 !fD= authorized representative 获授权代表
]wdudvS@6r authorized share capital 法定股本
C'*1 w automated quotation system 自动报价系统
*!'00fv Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
S S(jjpe&, 自动交易系统〔香港期货交易所有限公司〕
75I* &Wl automatic adjustment mechanism 自动调整机制
>3 qy'lm automatic adjustment system 自动调整系统
um I#P,%[ Automatic Clearing House 自动票据交换所
QO%>RG automatic exchange rates accumulation system 自动化汇率累集系统
y#YCc{K
[ Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
vTU"c>] automatic teller machine [ATM] 自动柜员机
kd ! f/'E! autopay 自动转帐
i|.!*/qF available assets 可用资产
^
chlAQz( available fiscal reserve 现存财政储备
e>sr )M available profit 可用利润
9 Ni$nZN Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
Ho\K
%#u average 平均；平均数；海损
e[>(L% QV+ average basic salary 平均基本薪金
3)__b:7J average consumer expenditure 平均消费开支；一般消费开支
3l5 q?" $ average cost 平均成本
2Xe2 %{ average cost of land production 增辟土地平均成本
d=N5cCqq average daily turnover 平均每日成交额
u&2uQ -T0 average daily wage rate 平均每日工资率
dpGaI average expenditure pattern 平均开支模式
Hagj^8 average growth rate 平均增长率
?8 YHz average net fixed assets 固定资产平均净值
zSDiJ$Xk average of relatives 相对价格平均数
>d#B149 average price 平均价格
9FH=Jp average propensity to consume 平均消费倾向；一般消费倾向
93[`1_q7\ average propensity to save 平均储蓄倾向；一般储蓄倾向
LOR$d^l average rate 平均率
/DZKz"N average revenue 平均收入；平均收益
V@e0VV3yx% average stock 平均库存；平均存货
)k0bP1oGS average yearly rent 平均年租
LW ntZ . avoidance of double taxation 避免双重课税
(O /hu3 avoidance of tax 避税
