A:
W!Gq.M
A share Ａ股；甲类股份
bQg c8/ abatement of tax 减税；减扣免税额
X-bcQ@Oj ABN AMRO Bank N.V. 荷兰银行
r 8`ffH above-the-line expenditure 线上项目支出；经常预算支出
| mZxfI above-the-line receipt 线上项目收入；经常预算收入
0"jY.*_EW ABSA Asia Limited 南非联合亚洲有限公司
xG~P+n7t5$ absolute change 绝对数值变更
ER%^!xA absolute expenditure 实际开支
.]8ZwAs=& absolute guideline figure 绝对准则数字
d[iQ` YW5 absolute interest 绝对权益
c[0}AG J absolute order of discharge 绝对破产解除令
wON!M hA; absolute profit margin 绝对利润幅度
/CrSu absolute value 实值；绝对值
uy>q 7C absolutely vested interest 绝对既得权益
p*XANGA absorbed cost 已吸收成本；已分摊成本
{&&z-^ absorption 吸收；分摊；合并
?g_3 [Fk absorption rate 吸收率；摊配率；分摊率
W: z6Koc0 ACB Finance Limited 亚洲商业财务有限公司
'TTLo|@"- acceptable form of reciprocity 合理的互惠条件
\j$&DCv acceptable rate 适当利率；适当汇率
G<L;4nA) acceptance agreement 承兑协议
yuh * acceptance for honour 参加承兑
ik)|{%!K]H acceptor 承兑人；接受人；受票人
S\CCrje acceptor for honour 参加承兑人
?qb}?&1 accident insurance 意外保险
2=*H 8'k Accident Insurance Association of Hong Kong 香港意外保险公会
Amtq"<h9a accident insurance scheme 意外保险计划
wW Lj?;bx accident year basis 意外年度基准
u+9hL4 accommodation 通融；贷款
k
R?qb6 accommodation bill 通融票据；空头票据
1I%w?^sm_ accommodation party 汇票代发人
5?f ^Rz account balance 帐户余额；帐户结余
A kq2 d; account book 帐簿
N DN7[ 7E account collected in advance 预收款项
/!0={G account current book 往来帐簿
=>m<GvQz account of after-acquired property 事后取得的财产报告
{ a =#B)6 account of defaulter 拖欠帐目
W_Jl Oc!y account payable 应付帐款
ld[I}88$ account payee only [A/C payee only] 只可转帐；存入收款人帐户
tR# Ojk vX account receivable 应收帐款
akmkyrz '& account receivable report 应收帐款报表
#$.;'#u'so account statement 结单；帐单；会计财务报表
&sl0W-;0 account title 帐户名称；会计科目
GV1pn) 4 accountant's report 会计师报告
v&6-a* <Z Accountant's Report Rules 会计师报告规则
8'[~ 2/ accounting and auditing procedure 会计与审计程序；会计与核数程序
CT&|QH{ Accounting Arrangements 《会计安排》
b !+hH Hv: accounting basis 会计基础
-M\ <nx accounting by Official Receiver 破产管理署署长呈交的帐目
4j-Xi Accounting Circular 《会计通告》
l5~os > accounting class 会计类别
d9k0F
OR1 accounting date 记帐日期；会计结算日期
]a>n:p]e accounting for money 款项核算
1a/++4O.| Accounting Officer 会计主任
YX!iL6 ?~ accounting period 会计报告期；会计期
N" Z{5 A accounting policy 会计政策；会计方针
2IK}vDsis accounting practice 会计惯例
pJ>P[ accounting principle 会计准则
\UA[ accounting record 会计记录
\<bx [ ,? accounting report 会计报告
."g`3tVK Accounting Services Branch [Treasury] 会计事务部〔库务署〕
.7J#_* N V Accounting Society of China 中国会计学会
%mW{n8W3{ accounting statement 会计报表
59LG{R2 accounting system 会计制度；会计系统
U svl}{L[ accounting transaction 会计事项；帐务交易
d z|or9& accounting treatment 会计处理
28-RC>,@} accounting year 会计年度
{ $oj.V 4 accretion 增值；添加
<NMEGit accrual 应计项目；应累算数目
b 1c y$I accrual basis 应计制；权责发生制
#`^ }PuQ accrual basis accounting 应计制会计；权责发生制会计
(&r. w accrue 应累算；应计
?d* z8 w accrued benefit 应累算利益
@@f"%2ZR[ accrued charges 应计费用
"MeVE#O accrued cumulative preference share dividend 应累算的累积优先股股息
.e#w)K accrued expenses 应累算费用
x[p|G5 accrued interest payable 应付利息；应计未付利息
KR} ?H#% accrued interest receivable 应收利息；应计未收利息
9+|$$) accrued right 累算权益
KM , \ accruing profit 应累算的利润
Cp\6W[2+B accumulated fiscal reserve 累积财政储备
poE0{HOU accumulated profit 累积利润；滚存溢利
~g91Pr accumulated reserve 累积储备
|]b sCmD accumulation of surplus income 累积收益盈余
/PV k{3 acquired assets 既得资产
i$Ul(? acquisition 收购；购置；取得
cZ,b?I"Q% acquisition cost 购置成本
wLIMv3 ;k acquisition expenses 购置费用
-OV&Md:~ acquisition of 100% interest 收购全部股权
g b1V ~ acquisition of control 取得控制权
2DA]i5
acquisition of fixed assets 购置固定资产
}dX*[I acquisition of shell “买壳”
AI2)g1m acquisition price 收购价
<sbu;dQ` act of God 天灾
)$2QZ
qX acting partner 执事合伙人
h4gXvPS&r active market 买卖活跃的市场；交投畅旺的市场；旺市
hPkp;a # active partner 积极参与的合伙人
=IZT(8 active trading 交投活跃
,)cM3 nu actual circulation 实际流通
L(6d&t'|-R actual cost 实际成本
E_rI ?t^ actual expenditure 实际开支；实际支出
gT. sj d actual income 实际入息；实际收入；实际收益
C[cbbp actual market 现货市场
)_90UwWpj actual price 现货价；实际价格
zpn9,,~u actual profit 实际利润
, >a&"V^k actual quotation 实盘；实际价位；实际报价
fgTg7 m actual year basis 按实际年度计算
^ e,. actuals 实货
LBeF&sb6 actuarial investigation 精算调查
k t#fM d$ actuarial principle 精算原则
w{8xpAqm actuarial report 精算师报告
j^sg6.Z* Actuarial Society of Hong Kong 香港精算学会
(XTG8W sN actuarial valuation 精算师估值
k=$TGq QY? actuary 精算师
; nfdGB ad referendum agreement 暂定协议；有待覆核的协定
bW427B0 ad valorem duty 从价税；按值征税
z _$% -6 ad valorem duty system 从价税制
BKC iIf kZ ad valorem fee 从价费
3DX*gsx( ad valorem tariff 从价关税
^CYl \.Y@ additional allowance 额外免税额
Qp5VP@t additional amount for unexpired risk 未过期风险的额外款额
;+R&}[9,A) additional assessable profit 补加应评税利润
ma]F7dZ5 additional assessment 补加评税
^oz3F]4,g additional commitment 额外承担
1ba~ SHi additional commitment vote 额外承担拨款
5DU6rks% additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
= j_4S< additional dependent parent allowance 供养父母额外免税额
%A/0 ' additional provision 额外拨款
1t~G|zhX additional stamp duty 附加印花税
n+9=1Oo" additional tax 补加税罚款；补加税款
*8 A Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
h+H%?:FX adjudged bankrupt 被裁定破产
/U*C\ xMm adjudicated bankrupt 裁定破产人
J1U/.`Oy adjudication fee 裁定费；评定印花税额手续费；评估契据费
!?jrf ]
A@ adjudication of bankruptcy 裁定破产；宣告破产
M]
%?>G adjudication of insolvency 裁定无力偿还债务
p<FzJ adjusted actual 经调整的实数；调整后的实数
HyQJXw?A: adjusted current assets 经调整的流动资产；调整后的流动资产
O/(`S<iip adjusted figure 经调整的数字；调整后的数额
}"H,h)T adjusted liabilities 经调整的负债；调整后的负债
R%WCH?B<} adjusted loss 经调整的亏损；调整后的亏损
yxQ1`'[CR 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
hh%-(HaLX3 adjusted profit 经调整的利润；调整后的利润
B"w?;EeV. adjusted surplus 经调整的盈余额；调整后的盈余额
a5^] 20Fa adjusted value 经调整的价值；调整后的价值
sE<V5`Z= adjustment 调整；修订；理算〔保险〕
79j+vH!zh adjustment centre 调剂中心
H2 {+) adjustment lag 调整过程的时间差距；调整时差
u~:y\/Y6 adjustment mechanism 调整机制
05#1w#i adjustment of loss 亏损调整
Mj3A5;# adjustment process 调整过程；调整程序
h2A <" w adjustment range 调整幅度
qA7>vi% administered exchange rate 受管制汇率
k"%~" 9 Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
K7B/s9/xs administration expenses 行政费用
RL XL& administration fee 手续费；行政费
,-LwtePJ0 administration in bankruptcy 破产管理
+o{R _ administration order 遗产管理令
Q8tL[>Xt administrator 管理人；遗产管理人
> >)b'c administrator of the estate 遗产管理人
O6 3<AY@ admission of debt 债项承认书
2wg5#i admission of proof 接纳债权证明
|A~jsz6 pI advance 放贷款项；垫付款项；预支款项；预付款项
I_#kgp advance account 暂支帐目；预付款帐户
~W '{p advance compensation 预付补偿金
x+:UN'"r advance from shareholder 股东垫款
8 >EWKI9 advance pending reimbursement 预支以待日后付还
<al(7 advanced economy 先进经济体系
=o(5_S.u; advancement 预付；预付财产
9&2O 9Nz6 advances warrant 垫款令
8 ^2oWC#U( advancing 贷出
t|\%VC adverse balance 逆差
I*{ nP)^9 adverse exchange 逆汇
d L 1tl advertisement addressed to shareholders 在报章刊登的致股东通告
4[r0G + advice for collection 托收通知书
myQagqRx advice of drawing 提款通知书；汇票通知书
~H_/zK 6e advice of payment 付款通知
kCF>nt@ Advisory Committee [Securities and Futures Commission]
dq6m>;` 谘询委员会〔证券及期货事务监察委员会〕
_/$Bpr{R Advisory Committee on Diversification 经济多元化谘询委员会
7>0o& affidavit 誓章；遗产申报誓章
~
'cmSiz- affidavit of no receipt 述明无收款的誓章
xh,qNnGG i affiliate 联号；联营公司；附属公司
\ a<h/ 4#| affiliated company 附属公司；联号；联营公司
<c-=3}=U\ affirmation [estate duty] 非宗教式宣誓〔遗产税〕
%@aS e2B affordability 负担能力
"Yv_B3p African Development Bank [AfDB] 非洲开发银行
.V/Rfq after-acquired property 事后取得的财产
.G XBc after-hours dealing 市后交易
=[{i{x|Qz after-tax profit 税后盈利；税后利润；税后溢利
Gr'
CtO agency agreement 代理协议
bHYy }weZ agency expenses 代理机构的开支
X/!o\yyT agency fee 代理费
nwe* BVp Agency Law 《代理法》
85$m[+md agent 代理人；承销人
dr}`H,X"3 agent of company 公司代理人
x,+{9 agent's fee 代理人费；经纪费
S~bOUdV
Z aggregate 总计；总数；总体数字
.t-4o<7 3 aggregate amount 总款额；总额
TDKki(o=~ aggregate assets and liabilities 总体资产与负债
6Q @j
aggregate at constant price 按固定价格计算的总体数字
FaSf7D`C aggregate demand 总需求
$y &E(J aggregate gross position 总持仓量
BwG fTua aggregate limit 总限额
k68T`Ub\W6 aggregate of salaries tax 合计薪俸税
'Cfl*iNb aggregate performance 总体表现；总体业绩
Wx}8T[A} aggregate supply 总体供应
%#:{UR)E aggregate surplus 总盈余
u;"TTN aggregate total 整体总额
DB|Y aggregate value 总值；合计价值
\)N9 aV aggregated basis 合计基准
\;3~a9q% aggregated net chargeable income 合计应课税入息实额
jl$ece5v aggregation 合并计算；合计；总和
"@@u3`# aggregation of incomes of husband and wife 夫妇入息合并计算
NjScc%@y aggregation of property 财产的总和
Q7\ w+ANf0 agio 差价；贴水
^7 U
G$A 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》
_$Yk M, Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
<n];mf h1 《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》
}Yzco 52 Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
2DtM20<> 《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%m%_2%Z Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
Egp/f |y 《香港政府和大韩民国政府关于相互促进和保护投资协定》
Y|f[bw agreement for a settlement 授产协议
mt{nm[D!Xp agreement for assignment 转让协议
Qf+\;@ agreement for sale 售卖协议；买卖协议
y/cvQY0 pU agreement for sale and purchase 买卖协议
c
/HHy, agreement for the payment of interest 支付利息协议
?k&Vy agreement for the repayment of money 还款协议
L: j<c5 agreement of reinsurance 再保险协议
_x' 6 ]f{n Agricultural Bank of China 中国农业银行
^z IW+: air passenger departure tax 飞机乘客离境税
F=e8 IUr Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
ci.+pF airport tax 机场税
$?Hu#Kn,( alcohol duty 酒精税
2B[X,rL.pX alienation 让与；让渡；转让
jyUjlYAAv` alimony 生活费；赡养费
ox~o J|@ All Ordinaries Index [AOI] 所有普通股指数
TH&U
j1 all risks 全险；综合险
_Xc8Yg }` All Sales Record for Stock Market 《股票市场成交报告》
+>{2*\cZ5} Allied Capital Resources Limited 新联财务有限公司
1>_8d"<Gd all-items index [Consumer Price Index] 总指数〔消费物价指数〕
2d #1=+V allocation letter 拨款信件
KNvZm;Q6 allocation of fund 分配款项；预留款项
gnOt+W8 allocation of profit 利润分配；溢利分配
y<|7z9 9L allocation warrant 拨款令
O7m(o:t x3 allotment 分配；配股
mb TEp* H allotment notice 股份配售通知；配股通知
i {NzV allotment of shares 股份分配
>V?eog %~ allowable 可获宽免；免税的
-` kW&I0 allowable business loss 可扣除的营业亏损
W0@n/U allowable expenses 可扣税的支出
%COX7gV allowance 免税额；津贴；备抵；准备金
eK?MKe allowance for debts 债项的免税额
t7Iv?5]N allowance for depreciation by wear and tear 耗损折旧免税额
HZC"nb}r4 allowance for funeral expenses 殡殓费的免税额
|!3DPA(_ allowance for inflation 为通货膨胀而预留的款项；通胀准备金
4i azNl# allowance for repairs and outgoings 修葺及支出方面的免税额
w !-gJmX> allowance to debtor 给债务人的津贴
O|{d[ eX alteration of capital 资本更改
F3@phu${ alternate trustee 候补受托人
qFCOUl amalgamation 合并
xw,IJ/E$1 ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
vjG o;+K ambit of charges 征税范围；收费范围
|O\s|H amended valuation 经修订的估值
*=/ { HvJ American Commodities Exchange 美国商品交易所
+US !YU American Express Bank Limited 美国运通银行
|&+ o^ American Stock Exchange 美国证券交易所
+NZ_D#u amortization 摊销
x;P_1J%Q amount due from banks 存放银行同业的款项
. \ULbN3Z amount due from banks abroad 存放海外银行同业的款项
2ozax)GY amount due from holding companies 控股公司欠款
Eex~xiiV amount due from local banks 存放本港银行同业的款项
x:NY \._ amount due to banks 银行同业的存款
0WW2i{7`U amount due to banks abroad 海外银行同业的存款
z,[Hli*0 amount due to holding companies 控股公司存款
[I,Z2G,Jb amount due to local banks 本港银行同业的存款
QC
OM_$ y amount due to outport banks 外埠银行同业的存款
D&&9^t9S amount for note issue 发行纸币的款额
A Ru2W1g amount of bond 担保契据的款额
2 /\r)$
2i amount of consideration 代价款额
ArI2 wM/v amount of contribution 供款数额
en4k/w_ amount of indebtedness 负债款额
a
od-3"7[ amount of principal of the loan 贷款本金额
|}s* E_/[ amount of rates chargeable 应征差饷数额
b.JuI amount of share capital 股本额
VK\X&Y3l amount of sums assured 承保款额
u^ +7hkk amount of variation 变动幅度
DZ'P@f)] amount of vote 拨款数额
N]Y d9tn{ amount payable 应付款额
,Bi.1
%$ amount receivable 应收款额
9iIhte. Amsterdam Stock Exchange 阿姆斯特丹证券交易所
Z*]9E^ analysis 分析
8yR.uMI$/ ancillary risk 附属风险
n`?aC|P2s annual account 周年帐目；周年帐目报表；年度决算；年结
1y@i}<9F annual accounting date 年结日期
;40/yl3r3[ annual allowance 每年免税额；年积金；年度津贴；年津
abmYA# annual balance 年度余额
%A9NB ! annual disposable income 每年可动用收入
<s31W3< v annual estimates 周年预算
0y 'H~( annual fee 年费
VX0 %a@ur annual general meeting 周年大会
lHY+}v0 annual growth rate 年增率；每年增长率
`_Zg3_K.dS annual long-term supplement 长期个案每年补助金
.nf#c.DI annual pensionable emolument 可供计算退休金的年薪
B:yGS*.tu annual report 年报
TTX5EDCrC Annual Report on the Consumer Price Index 《消费物价指数年报》
|/|5UiX7 annual return 周年报表；周年申报表；每年报税表格
b5dD/-Vj Annual Return Rules 《周年报表规则》
7 U Kh688 annual review of consumer prices 每年消费物价回顾
KI iO annual roll-forward basis 逐年延展方式
g#pr yYz annual salary 年薪
O-0x8 O^B annual statement 年度报表；年度决算表
?DS@e@lx 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
r ,8 [O annuitant 年金受益人
x*\Y)9Vgy annuity 年金
}# RakV4 annuity contract 年金合约
av8B-GQI*# annuity on human life 人寿年金
Hh3X
\ antecedent debt 先前的债项
A7Cm5>Y _S ante-dated cheque 倒填日期支票
kYP#SH/ anticipated expenditure 预期开支
Ytp(aE: anticipated net profit 预期纯利
$t'MSlF anticipated revenue 预期收入
y4
#>X anti-inflation measure 反通货膨胀措施
T@H ^BGs anti-inflationary stance 反通货膨胀立场
vFzRg5lH apparent deficit 表面赤字
!I{0 _b{ apparent financial solvency 表面偿债能力
@|Cz-J;D apparent partner 表面合伙人
hn 7#
L application for personal assessment 个人入息课税申请书
#'nr
Er < application of fund 资金应用
L^/5ux application to release as liquidator and to destruct the books of accounts and documents
e9Wa<i 8 申请免除清盘人职务及毁灭帐簿与文件
hE'-is@7 appointed actuary 委任精算师
eH'av} appointed auditor 委任核数师；委任审计师
3)t.p>VgO appointed trustee 委任的受托人
Fj 8 z appointer 委任人
xA2YG|RU=b apportioned pro rata 按比例分摊
n:I,PS0H< apportionment 分配；分摊
c)6m$5] Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
^KnU4sD apportionment formula 分摊方程式
Y!aSs3c apportionment of estate duty 遗产税的分摊
kUL' 1!j7 appraisal 估价；评估
<[a=ceL]| appreciable growth 可观增长
/Y:sLGQLD appreciable impact 显着影响
zJKv'>? appreciable increase 可观增长
> y m,{EHK appreciation 增值；升值
P [G)sA_" appreciation against other currencies 相对其他货币升值
)` Sr fGp8 appreciation of the exchange value of Hong Kong dollar 港元汇值上升
&)#
ihK_ appreciation tax 增值税
b"<liGh"n- appropriation 拨款；拨用；拨付
/ e5O"@ appropriation account 拨款帐目
:[.vM Appropriation Bill 拨款法案
IEL%!RFG appropriation-in-aid system 补助拨款办法
* /5d>04 approved assets 核准资产
7~G9'P< approved basket stock 认可一篮子证券
4B8 oO approved budget 核准预算
R"/GQ`^AqA approved charitable donation 认可慈善捐款
5 9
T 8r approved charitable institution 认可慈善机构
y1jCg%'H approved currency 核准货币；认可货币
5zK4F raf approved estimates 核准预算
@(EAq<5{ approved estimates of expenditure 核准开支预算
1SQ3-WU s approved overseas insurer 核准海外保险人
k $^UUo6 approved overseas trust company 核准海外信托公司
r(>@qGN approved pooled investment fund 核准汇集投资基金
1 fp? approved provident fund scheme 认可公积金计划
VD;01" #' approved provision 核准拨款
\i>?q approved redeemable share 核准可赎回股份
Fk&c=V;SU approved regional stock 认可地区性证券
\Gef \ approved retirement scheme 认可退休金计划
Y,qI@n< approved subordinated loan 核准附属贷款
hk;5w{t}} arbitrage 套戥；套汇；套利
h ]5(]. arbitrageur 套戥者；套汇者
Q^P}\wb> arbitrary amount 临时款项
r5S[-`s; arrangement 措施；安排；协定
'0;l]/i. arrears 欠款
Y1 w9 y arrears of pay 欠付薪酬
v4!V r I arrears of revenue 逾期未收税款；逾期未收的帐项
% "i(K@ articles of association 组织章程；组织细则；组织章程细则
d(ZO6Nr Q Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
&N$<e(K ascertainment of profit 确定利润
z#9aP&8 Q "Asia Clear" “亚洲结算系统”
h},IF Asia Commercial Bank Ltd. 亚洲商业银行有限公司
Po+.&7F Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
X;+sUj8 Asian Development Fund [ADF] 亚洲发展基金
~Py`P' + Asian dollar bond 亚洲美元债券
;DQ ZT Asian dollar market 亚洲美元市场
R3f89 Asian dollar rate 亚洲美元利率
A;q9rD,_
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
J/`<!$<c Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
^do9*YejX; asked price 沽盘；喊价；索价；卖方报价
f#>,1,S assessable income 应评税入息
djl*H assessable loss 应评税亏损
#Qw0&kM7I assessable profit 应评税利润
.fqN|[> assessable value 应评税值
?6!JCQJ< assessed profit 估定利润
*g "Nq+i@ assessed value 经评估价值
1/B> XkCJ assessment 评税；评定；估价；评税单
/s&9SYF assessment number 评税编号；估价编号
tn\yI! a assessment of additional tax 补加税评税
ZoW?nxY assessment of performance 业绩评估；实绩评价
G `D`Af/B Assessor 评税主任
vQG5*pR*w asset price bubbles 资产价格泡沫
@Rze|
T. asset-backed securities 具资产保证的证券
;J( 8
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Rxt^v+ ,$ assets and liabilities 资产与负债
eI}aQ]$ED assets betterment statement 资产递增表；资产改进表
e-/&$Qq assets lending 实物放款；有抵押贷款
](]i 'fE> assets of the company passing on the death 死者去世时转移的公司资产
y-pJF{ R assets pledged as security for liabilities 用作负债抵押的资产
n:
^
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$? iLLA~ assets price 资产价格
gT{Q#C2Baw assets quality 资产质素
x
M/+L:_< assets realization 资产变现
Ys9[5@7 assets refinancing arrangement 资产再集资安排
#b}Z`u?@ assets securitization 资产证券化
_IHV7*u{; assets situated outside Hong Kong 在香港以外地方的资产
:1Xz4wkWS* assets stripping 削减资产；拆卖资产
aH(J,XY assets value 资产值
,Q$ q= E;X assignee 承让人
wYXQlxd y assignment 转让；转让书；转让契
:wyno#8`- assignment of interest 权益转让
Vi$~-6n& assignment of letters patent and trade mark 专利证书及商标转让
i$"F{|Z0 assignment of property 物业转让；物业转让书
IZ-1c1
assignment right 转让权
w>&aEv/f assignor 转让人
!<8 W
{LT associate 有联系的人；有关连人士；相联者；合伙人；联系人
' ,wFTV& Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
yNJ B
oar associate member 附属会员
gnf8 l?M associated body corporate 相联法人团体
[ZwjOi:) associated company 相联公司；联属公司
lN
4oW3QT associated corporation 相联法团
fCn^=8KOZ Association of Chartered Certified Accountants [ACCA] [United Kingdom]
r| wS<cA2 公认会计师公会〔英国〕
ha<[b u e Association of Futures Exchange Brokers 香港期货经纪协会
#pow ub Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
e;q!6% association of underwriters 承保人组织
J7 $5s assumption of control 接管
,5p(T_V/ assurance 担保；保险；转易；转易书
|Pax =oJ\M assurance of interest 权益的转易
%)8}X>x q at 19XX price 按一九ＸＸ年价格计算
=_*Zn(>t` at a discount 按赔价计算；按贴水价格计算；打折扣
'?' l;#^i< at a premium 按溢价计算；按升水价格计算
wh`"w7br at call 通知付款；按通知
nsC3 at constant market price 按固定市价计算
Xf]d. : at constant price 按固定价格计算
k/_ 59@) at cost 按成本计算
)T2Caqs 2 at current market price 按当时市价计算；按现时市价计算
z6\UGSL at current price 按当时价格计算；按现时价格计算
;%9 |k U at factor cost 按要素成本计算；按生产要素成本计算
Y;M|D'y+ at money-of-the-day price 按付款当日价格计算
SYJD?&C; at or better 按指定或较佳价位〔买卖指令〕
? pmHFlx at par 按面值计算；平价
[ -K& R at sight 见票即付
^ig' bw+WS at the close 按收市盘
h
0Q5-EA at the opening 按开市盘
9d659i C attestation 见证；见证条款
e\l7 Iu at-the-money option 平价期权
UYJZ YP%r attorney 受权人；受托代表人
13=AW attornment 新拥有人承认书
kd(8I_i@ attributable profit 可归属利润
` wEb<H
attributable share value 可归属股份价值
oxA<VWUNT Auckland Stock Exchange 奥克兰证券交易所
zT]8KA auction 拍卖
Af2( 5] auctioneer 拍卖商
e{K 215 audit 审计；核数
; 7V%#- Audit Commission 审计署
7t0=[i Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
bl;1i@Z*M 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
Z]Cq3~l audit review 帐目审查
I-*S&SiXjI Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
83\pZ1>)_ audited account 审计帐目；经审计的帐目
} 9Eg=%0v audited annual account 经审计的周年帐目
B%b4v audited balance sheet 经审计的资产负债表
xGg )Y# auditor 核数师；核数主任；审计师
F^BS/Yag auditor's certificate 核数师证明书；审计师证明书
j{A y\n ( auditor's report 核数师报告；审计师报告
8qTys 8 Aussie bond 澳元债券
dn+KH+v austerity budget 紧缩预算
hx %v+/ Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
Ya"a`ozq Australia All Ordinaries Index 澳洲所有普通股票指数
=s2*H8] Australian Dollar [AUD] 澳元
osAd1<EIC Australian Options Market 澳大利亚期权市场
f }f9@>. Australian Securities Commission 澳洲证券事务监察委员会
>*_$]E Australian Society of Certified Practising Accountants 澳洲执业会计师公会
4F'LBS] =0 Australian Stock Exchange 澳大利亚证券交易所
Jhhb7uU+ Austrian Schilling [ATS] 奥地利先令
266 h\2t6 authentication 认证；鉴证
`?_Q5lp/s authority to purchase 委托购买证；委购书
$|@@Qk/T authorization 认可；核准；授权；授权书
g |yvF-+ authorization by direction 指示授权
xF'EiX ~ authorization by instruction 指令授权
E
A1?)|}n authorization by warrant 令状授权
WiR(;m<g authorization of unit trust 单位信托的认可
] 72`}; authorized agent 指定代理人
*zvx$yJ? authorized capital 法定资本
6j]0R*B7`Q authorized clerk 出市员
k"iOB-@B+ authorized dealer 认可交易商
?mxMk6w authorized financial institution 认可财务机构
'8H4shYg authorized fund 认可基金
6Y?|w 3f
authorized fund house 获授权的基金公司；认可基金公司
Fj3a.' authorized institution 认可机构
0gr/<v authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
7*A],:-q authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
>W+ % 8e authorized insurer 获授权保险人；获认可承保人
!ons]^km authorized investment 特准投资项目
MaQqs= authorized person 获授权人
9vc2VB$ authorized representative 获授权代表
9F;>W ET authorized share capital 法定股本
6}Ci>_i4# automated quotation system 自动报价系统
37.S\ gO] Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
K;H&n1 自动交易系统〔香港期货交易所有限公司〕
`0gyr(fE S automatic adjustment mechanism 自动调整机制
nT$SfGFj8 automatic adjustment system 自动调整系统
WO>nIo5Y Automatic Clearing House 自动票据交换所
D8?Vn" automatic exchange rates accumulation system 自动化汇率累集系统
s$`0yGmQ Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
D'PI1
0t automatic teller machine [ATM] 自动柜员机
c]o'xd,T8\ autopay 自动转帐
{]@= ijjf available assets 可用资产
'4Bm;&6M available fiscal reserve 现存财政储备
EUX\^c]n available profit 可用利润
O;jrCB Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
aSQ#k;T[ average 平均；平均数；海损
/%1ON9o> average basic salary 平均基本薪金
2-v%`fA average consumer expenditure 平均消费开支；一般消费开支
!PQ<04jA! average cost 平均成本
y/7\?qfTk average cost of land production 增辟土地平均成本
xdt-
;w| average daily turnover 平均每日成交额
Q\7h`d%) average daily wage rate 平均每日工资率
Ie#Bkw'* average expenditure pattern 平均开支模式
Jk
n>S #SZ average growth rate 平均增长率
A]oV"`f average net fixed assets 固定资产平均净值
"JV_ 2K_i average of relatives 相对价格平均数
hD!7Cl Q average price 平均价格
wc4{)qDE average propensity to consume 平均消费倾向；一般消费倾向
V6X 0^g average propensity to save 平均储蓄倾向；一般储蓄倾向
rw JIx|( average rate 平均率
Ioa$51& average revenue 平均收入；平均收益
KRRdX x\~ average stock 平均库存；平均存货
qqY"*uJ' average yearly rent 平均年租
oAeUvmh avoidance of double taxation 避免双重课税
nMUw_7Y6 avoidance of tax 避税
