A:
Mxe}B' A share Ａ股；甲类股份
S-P/+K6 abatement of tax 减税；减扣免税额
, ">]`|? ABN AMRO Bank N.V. 荷兰银行
7_%"BVb" above-the-line expenditure 线上项目支出；经常预算支出
{`J) j6; above-the-line receipt 线上项目收入；经常预算收入
Hv!U| L ABSA Asia Limited 南非联合亚洲有限公司
`lQ3C{ } absolute change 绝对数值变更
$Oq^jUJ absolute expenditure 实际开支
5)FJ :1- absolute guideline figure 绝对准则数字
i;]"n;>+/ absolute interest 绝对权益
tU4s 'J absolute order of discharge 绝对破产解除令
3XL#0\im?s absolute profit margin 绝对利润幅度
Qr1 "Tk7s absolute value 实值；绝对值
~Am,%"%\ absolutely vested interest 绝对既得权益
Cf TfL 3(J absorbed cost 已吸收成本；已分摊成本
~KHV Y)@P absorption 吸收；分摊；合并
* $yR*}A absorption rate 吸收率；摊配率；分摊率
_/F7 ?^ j ACB Finance Limited 亚洲商业财务有限公司
Y ?S!8-z acceptable form of reciprocity 合理的互惠条件
N8k00*p65 acceptable rate 适当利率；适当汇率
6 2'j!"xv acceptance agreement 承兑协议
>v:y?A, acceptance for honour 参加承兑
5Ec6),+& acceptor 承兑人；接受人；受票人
{F3 xJ[ acceptor for honour 参加承兑人
(gy#js # accident insurance 意外保险
&{ay=Mj Accident Insurance Association of Hong Kong 香港意外保险公会
5XO;N s accident insurance scheme 意外保险计划
Q7*SE%H accident year basis 意外年度基准
JF # #
[O accommodation 通融；贷款
mZk]l5Lc accommodation bill 通融票据；空头票据
3_txg>P" accommodation party 汇票代发人
4~y(`\0?4 account balance 帐户余额；帐户结余
tro7Di2Q account book 帐簿
?h.wK account collected in advance 预收款项
M%Ji0 v38 account current book 往来帐簿
G]D+Sl4<7i account of after-acquired property 事后取得的财产报告
GYJ80k| account of defaulter 拖欠帐目
\!>3SKs(e account payable 应付帐款
*#E
F sUw account payee only [A/C payee only] 只可转帐；存入收款人帐户
cU;iUf account receivable 应收帐款
} M1`di4e account receivable report 应收帐款报表
'3_]Gu-D account statement 结单；帐单；会计财务报表
Ge2q% account title 帐户名称；会计科目
*-MM< |Qt accountant's report 会计师报告
O /,aJCe
Accountant's Report Rules 会计师报告规则
cJN7bA { accounting and auditing procedure 会计与审计程序；会计与核数程序
18~>ZR Accounting Arrangements 《会计安排》
s@9vY\5[9 accounting basis 会计基础
{ D^{[I accounting by Official Receiver 破产管理署署长呈交的帐目
_]yn"p Accounting Circular 《会计通告》
HIQ _%L4] accounting class 会计类别
8C[C{qOJ accounting date 记帐日期；会计结算日期
nTuJEFn{ accounting for money 款项核算
IAYR+c Accounting Officer 会计主任
Rec6c&5_ accounting period 会计报告期；会计期
}v Z+A
accounting policy 会计政策；会计方针
' qWALu accounting practice 会计惯例
m5L-67[sB accounting principle 会计准则
+g` 'J$ accounting record 会计记录
BbW^Wxd3 accounting report 会计报告
f%Ns[S~ r Accounting Services Branch [Treasury] 会计事务部〔库务署〕
_jJPbKz Accounting Society of China 中国会计学会
q;QbUO accounting statement 会计报表
d`P7}*; ` accounting system 会计制度；会计系统
{6"Ph(I1 accounting transaction 会计事项；帐务交易
>ZPsjQuf" accounting treatment 会计处理
)Gj8X}DM accounting year 会计年度
i;NUAmx accretion 增值；添加
_&N2'hG=sn accrual 应计项目；应累算数目
L$9 . 8W accrual basis 应计制；权责发生制
s~>d:' k7| accrual basis accounting 应计制会计；权责发生制会计
0Z BJ ~W accrue 应累算；应计
{. 2k6_1[ accrued benefit 应累算利益
<Fi%iA accrued charges 应计费用
@W va tD
V accrued cumulative preference share dividend 应累算的累积优先股股息
>=RmGS accrued expenses 应累算费用
gg[WlRQK4A accrued interest payable 应付利息；应计未付利息
p<zSJLN accrued interest receivable 应收利息；应计未收利息
d{XO /YQw accrued right 累算权益
|(pRaiJ accruing profit 应累算的利润
%ZNI:Uh accumulated fiscal reserve 累积财政储备
XM1WfjE\ accumulated profit 累积利润；滚存溢利
Z3{>yYR+ accumulated reserve 累积储备
7B b9 t accumulation of surplus income 累积收益盈余
v5 By :z acquired assets 既得资产
zhpx"{_ acquisition 收购；购置；取得
*RXbc~
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L!rw [x acquisition expenses 购置费用
L{hnU7 sY acquisition of 100% interest 收购全部股权
9{- EJ) acquisition of control 取得控制权
vWRju*Z& acquisition of fixed assets 购置固定资产
K%" 5ImM acquisition of shell “买壳”
k *Q<3@S acquisition price 收购价
3D` YZ#M act of God 天灾
l% ?T2Fm3> acting partner 执事合伙人
@ \0Eu212 active market 买卖活跃的市场；交投畅旺的市场；旺市
99}(~B active partner 积极参与的合伙人
ux_Mr h' active trading 交投活跃
?**+e%$$ actual circulation 实际流通
eln&] d; actual cost 实际成本
q8s0AN'@t' actual expenditure 实际开支；实际支出
]<H&+ &! actual income 实际入息；实际收入；实际收益
IqC]! H0 actual market 现货市场
}D7I3]2> actual price 现货价；实际价格
b+@JY2dvj actual profit 实际利润
0|$ v-`P$ actual quotation 实盘；实际价位；实际报价
CPP`
qt%f actual year basis 按实际年度计算
%K\?E98M actuals 实货
R(2 t lZ actuarial investigation 精算调查
Cz 72?[6 actuarial principle 精算原则
+)j$|x~(A actuarial report 精算师报告
c%&: 6QniZ Actuarial Society of Hong Kong 香港精算学会
( >VX-Y/ actuarial valuation 精算师估值
u#Z#)3P actuary 精算师
0Uz\H0T1 ad referendum agreement 暂定协议；有待覆核的协定
aCQ?fq ad valorem duty 从价税；按值征税
>Y
#t`6,! ad valorem duty system 从价税制
_h X]% ad valorem fee 从价费
<( -3_s6- ad valorem tariff 从价关税
AI,(z;{P additional allowance 额外免税额
Sg6"WV{< additional amount for unexpired risk 未过期风险的额外款额
V#cqRE3XNi additional assessable profit 补加应评税利润
x /;bu W- additional assessment 补加评税
] T;EdK- additional commitment 额外承担
P5
K' p5}# additional commitment vote 额外承担拨款
*tgnYa[l additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
|
\'rP_I> additional dependent parent allowance 供养父母额外免税额
W6"v)Jc>_ additional provision 额外拨款
3
|hHR additional stamp duty 附加印花税
Fb7#<h additional tax 补加税罚款；补加税款
TQx.KM>y Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
IG|X!l adjudged bankrupt 被裁定破产
F'B8v 3 adjudicated bankrupt 裁定破产人
ag*mG*Z adjudication fee 裁定费；评定印花税额手续费；评估契据费
EX ?MA6U adjudication of bankruptcy 裁定破产；宣告破产
^1Zeb$Nw' adjudication of insolvency 裁定无力偿还债务
} p&&_? adjusted actual 经调整的实数；调整后的实数
wQwQXNG adjusted current assets 经调整的流动资产；调整后的流动资产
6`v7 c !7 adjusted figure 经调整的数字；调整后的数额
\RvvHty-V adjusted liabilities 经调整的负债；调整后的负债
jFA{+Yr1 adjusted loss 经调整的亏损；调整后的亏损
7N:Y?Hi\ 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
po$ /7 adjusted profit 经调整的利润；调整后的利润
"\}@gV#r$A adjusted surplus 经调整的盈余额；调整后的盈余额
xER\ZpA :, adjusted value 经调整的价值；调整后的价值
rb1`UG"h$ adjustment 调整；修订；理算〔保险〕
>TQH|}|6(y adjustment centre 调剂中心
e pU: adjustment lag 调整过程的时间差距；调整时差
))&;}2{ adjustment mechanism 调整机制
m|=H# adjustment of loss 亏损调整
q{t*34R adjustment process 调整过程；调整程序
N X|v= adjustment range 调整幅度
,`gl&iB administered exchange rate 受管制汇率
d/ bE t& Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
mnmP< <8C, administration expenses 行政费用
=$nB/K,8AX administration fee 手续费；行政费
.G+Pe'4a administration in bankruptcy 破产管理
M@?xa/E6 4 administration order 遗产管理令
p;W.lc O`0 administrator 管理人；遗产管理人
DdVF, administrator of the estate 遗产管理人
kAu+zX>S+ admission of debt 债项承认书
pek%08VSEU admission of proof 接纳债权证明
[1F* bI advance 放贷款项；垫付款项；预支款项；预付款项
'ow.=1N- advance account 暂支帐目；预付款帐户
=li | advance compensation 预付补偿金
'g$(QvGF 9 advance from shareholder 股东垫款
Sh?4r i@: advance pending reimbursement 预支以待日后付还
_cc#Qlw 7 advanced economy 先进经济体系
s VJ!FC advancement 预付；预付财产
*e-A6S h advances warrant 垫款令
emdoA:w+ advancing 贷出
{K9/H qH adverse balance 逆差
_>9.v%5cs( adverse exchange 逆汇
Ti'}MC+0 advertisement addressed to shareholders 在报章刊登的致股东通告
-u? S=h} advice for collection 托收通知书
,(;lIP advice of drawing 提款通知书；汇票通知书
3:8{"md@2 advice of payment 付款通知
#Sa27$&.> Advisory Committee [Securities and Futures Commission]
OtGb<v<_H 谘询委员会〔证券及期货事务监察委员会〕
nS&3?lx9_ Advisory Committee on Diversification 经济多元化谘询委员会
zxf"87se affidavit 誓章；遗产申报誓章
)l!3( affidavit of no receipt 述明无收款的誓章
cZT({uYGL affiliate 联号；联营公司；附属公司
3bDQk
:L affiliated company 附属公司；联号；联营公司
%-<'QYYP affirmation [estate duty] 非宗教式宣誓〔遗产税〕
"dI; affordability 负担能力
YhY :~ African Development Bank [AfDB] 非洲开发银行
ds&e|VSH; after-acquired property 事后取得的财产
]ut5S>," after-hours dealing 市后交易
`&-Mi[1 after-tax profit 税后盈利；税后利润；税后溢利
8G oh4T H agency agreement 代理协议
3"G>>nC& agency expenses 代理机构的开支
8HR mQ agency fee 代理费
e0J6Ae4V [ Agency Law 《代理法》
z ,VD =Hnz agent 代理人；承销人
LrAT Sq @ agent of company 公司代理人
Ma+$g1$ agent's fee 代理人费；经纪费
7f~ S f aggregate 总计；总数；总体数字
_L@2_#h! aggregate amount 总款额；总额
*P#WDXRwd aggregate assets and liabilities 总体资产与负债
?}m']4p aggregate at constant price 按固定价格计算的总体数字
Q4*fc^?u aggregate demand 总需求
jq+A-T}@ aggregate gross position 总持仓量
$d,0=Ci aggregate limit 总限额
lhtZaU~V aggregate of salaries tax 合计薪俸税
c wOJy > aggregate performance 总体表现；总体业绩
(sQr X{~ aggregate supply 总体供应
I(9R~q aggregate surplus 总盈余
"h|'} 7p aggregate total 整体总额
{'AWZ( aggregate value 总值；合计价值
;q:jl~ aggregated basis 合计基准
?g wUwOV" aggregated net chargeable income 合计应课税入息实额
jaa "~5TO8 aggregation 合并计算；合计；总和
Bf$_XG3
aggregation of incomes of husband and wife 夫妇入息合并计算
k<cgO[m aggregation of property 财产的总和
l2&`J_" agio 差价；贴水
# hlCs 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》
^k
Cn*& Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
hAm`NJMSO 《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》
gt/zpiKmV Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
Y&
F=t/U2 《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》
&`fh E N Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
{&"L ~>/o 《香港政府和大韩民国政府关于相互促进和保护投资协定》
(I@rLvZr{ agreement for a settlement 授产协议
tOOchu?= agreement for assignment 转让协议
iC*F agreement for sale 售卖协议；买卖协议
[xT:]Pw} agreement for sale and purchase 买卖协议
EZYBeqv agreement for the payment of interest 支付利息协议
P) uDLFp] agreement for the repayment of money 还款协议
8o/}} =m$ agreement of reinsurance 再保险协议
5 r? m&28X Agricultural Bank of China 中国农业银行
NuYkz"O] air passenger departure tax 飞机乘客离境税
1 ]}#)- Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
Y2O"]phi@ airport tax 机场税
; /0 Q1- alcohol duty 酒精税
lhi_6&&[8 alienation 让与；让渡；转让
fPR$kc h
alimony 生活费；赡养费
W$' R} L All Ordinaries Index [AOI] 所有普通股指数
nwN@DqO all risks 全险；综合险
(E,Yo All Sales Record for Stock Market 《股票市场成交报告》
Raw)9tUt Allied Capital Resources Limited 新联财务有限公司
z.6$W^ all-items index [Consumer Price Index] 总指数〔消费物价指数〕
Gdg )9 allocation letter 拨款信件
ru`U' allocation of fund 分配款项；预留款项
9W8]8sUeG allocation of profit 利润分配；溢利分配
%J8|zKT5t allocation warrant 拨款令
@?[1_g_'P allotment 分配；配股
!=y] Sv~h allotment notice 股份配售通知；配股通知
rLU/W<F8 allotment of shares 股份分配
r)T: 7zy allowable 可获宽免；免税的
W;1| +6x allowable business loss 可扣除的营业亏损
Q0 \0f allowable expenses 可扣税的支出
jn: NYJv allowance 免税额；津贴；备抵；准备金
@G:V allowance for debts 债项的免税额
Hk7q{`:N allowance for depreciation by wear and tear 耗损折旧免税额
z z ^F
k& allowance for funeral expenses 殡殓费的免税额
5P .qXA"D allowance for inflation 为通货膨胀而预留的款项；通胀准备金
>j{z > allowance for repairs and outgoings 修葺及支出方面的免税额
6&!& \ allowance to debtor 给债务人的津贴
&*s0\
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4Td{;Y="yF alternate trustee 候补受托人
:aG#~-Q amalgamation 合并
5'Q|EIL ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
.>(Q)"v ambit of charges 征税范围；收费范围
1RKW2RCaW_ amended valuation 经修订的估值
NO ]
3* American Commodities Exchange 美国商品交易所
siTX_`0 American Express Bank Limited 美国运通银行
c,Euv>*` American Stock Exchange 美国证券交易所
vm'5s]kdh amortization 摊销
g!i45-n3gt amount due from banks 存放银行同业的款项
*FfMI amount due from banks abroad 存放海外银行同业的款项
up2+ s# amount due from holding companies 控股公司欠款
(Z}>1WRju amount due from local banks 存放本港银行同业的款项
U#n#7G6fRp amount due to banks 银行同业的存款
KK,Z"){
amount due to banks abroad 海外银行同业的存款
Qa Gl R`Y amount due to holding companies 控股公司存款
9
C {;h amount due to local banks 本港银行同业的存款
8_&CT
:u> amount due to outport banks 外埠银行同业的存款
_Cw:J|l. amount for note issue 发行纸币的款额
zd_HxYrN amount of bond 担保契据的款额
X]loJoM9 amount of consideration 代价款额
w0ZLcND{ amount of contribution 供款数额
7?v# 'Ie s amount of indebtedness 负债款额
2qi'g:qe amount of principal of the loan 贷款本金额
f,z P* amount of rates chargeable 应征差饷数额
SSBg?H 'T amount of share capital 股本额
JxjI]SF02 amount of sums assured 承保款额
" v}pdUW amount of variation 变动幅度
x v No(> amount of vote 拨款数额
f/kI| Z amount payable 应付款额
\*\ R1_+ amount receivable 应收款额
5/Q RL\ Amsterdam Stock Exchange 阿姆斯特丹证券交易所
cE iu)2*e analysis 分析
SI_i I 71 ancillary risk 附属风险
v_S4hz6w\ annual account 周年帐目；周年帐目报表；年度决算；年结
zKFp5H1!%+ annual accounting date 年结日期
fZKt%m annual allowance 每年免税额；年积金；年度津贴；年津
kGkA:g: annual balance 年度余额
Y :l dR annual disposable income 每年可动用收入
rtQHWRUn annual estimates 周年预算
a{[+<8=@1 annual fee 年费
.P$IJUYO annual general meeting 周年大会
I5AO?BzJ annual growth rate 年增率；每年增长率
T<-=nX annual long-term supplement 长期个案每年补助金
?4CN kk=v annual pensionable emolument 可供计算退休金的年薪
Cv)/7vyB8 annual report 年报
" 7d-z<^n Annual Report on the Consumer Price Index 《消费物价指数年报》
z^nvMTC annual return 周年报表；周年申报表；每年报税表格
NA$zd( Annual Return Rules 《周年报表规则》
U6[ang'l annual review of consumer prices 每年消费物价回顾
XI J lc~2 annual roll-forward basis 逐年延展方式
@mt0kV9 annual salary 年薪
\uG`|D n annual statement 年度报表；年度决算表
-xg2q
V\c Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
uE=$p) annuitant 年金受益人
m6
s7F/ annuity 年金
xw<OLWW annuity contract 年金合约
W/=|/-\]/ annuity on human life 人寿年金
f-2$
L antecedent debt 先前的债项
E^ hH H?w+ ante-dated cheque 倒填日期支票
k#}g,0@ anticipated expenditure 预期开支
?hYqcT[ % anticipated net profit 预期纯利
! }M, anticipated revenue 预期收入
2 }vg U$a anti-inflation measure 反通货膨胀措施
#(LfYw.P1V anti-inflationary stance 反通货膨胀立场
O;[9_ [ apparent deficit 表面赤字
dz#5q-r apparent financial solvency 表面偿债能力
kHc<* L_ V apparent partner 表面合伙人
%OcGdbs application for personal assessment 个人入息课税申请书
'rb'7=z5 application of fund 资金应用
.r+hERcB application to release as liquidator and to destruct the books of accounts and documents
(IbW; bV 申请免除清盘人职务及毁灭帐簿与文件
[O
", appointed actuary 委任精算师
vQ@2FZzu> appointed auditor 委任核数师；委任审计师
8 iC:xcN3 appointed trustee 委任的受托人
2WvN2" f3 appointer 委任人
w' 7R4 apportioned pro rata 按比例分摊
rAQF9O[ apportionment 分配；分摊
,%# Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
EA<}[4#jS apportionment formula 分摊方程式
|r RG=tG_' apportionment of estate duty 遗产税的分摊
]7A X%EG3 appraisal 估价；评估
^4v*W;Q appreciable growth 可观增长
T_<B VM appreciable impact 显着影响
c:M$m3Cs? appreciable increase 可观增长
02JL * appreciation 增值；升值
?lCd{14Mkh appreciation against other currencies 相对其他货币升值
N?4q appreciation of the exchange value of Hong Kong dollar 港元汇值上升
RAs0]K appreciation tax 增值税
io4A>>W==/ appropriation 拨款；拨用；拨付
ALd;$fd qf appropriation account 拨款帐目
Fs/? Appropriation Bill 拨款法案
Ix DWJ#k appropriation-in-aid system 补助拨款办法
zGcqzYbuA approved assets 核准资产
]"fsW 9s approved basket stock 认可一篮子证券
&B{8uge1 approved budget 核准预算
|-2}j 2' approved charitable donation 认可慈善捐款
+$z]w(lb T approved charitable institution 认可慈善机构
t@bt6J .{ approved currency 核准货币；认可货币
`BZ&~vJ_ approved estimates 核准预算
|I[7,`C ~ approved estimates of expenditure 核准开支预算
'3l$al:H^ approved overseas insurer 核准海外保险人
3mt%!}S approved overseas trust company 核准海外信托公司
6\d X approved pooled investment fund 核准汇集投资基金
Md; /nJO~{ approved provident fund scheme 认可公积金计划
T9y;OG approved provision 核准拨款
ZX`J8lZP approved redeemable share 核准可赎回股份
M"^K 0 . approved regional stock 认可地区性证券
yfjXqn[Z4 approved retirement scheme 认可退休金计划
i y5R5L 2 approved subordinated loan 核准附属贷款
WN a0, arbitrage 套戥；套汇；套利
ek-!b!iI arbitrageur 套戥者；套汇者
t]_S arbitrary amount 临时款项
6a}r( yP arrangement 措施；安排；协定
ySN V^+ arrears 欠款
@y~ P&HUN arrears of pay 欠付薪酬
Yig0/ " arrears of revenue 逾期未收税款；逾期未收的帐项
MXAEX2xmme articles of association 组织章程；组织细则；组织章程细则
&w~Xa( uu Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
73NZ:h%= ascertainment of profit 确定利润
FY;+PY@I{ "Asia Clear" “亚洲结算系统”
>X Qv?5 Asia Commercial Bank Ltd. 亚洲商业银行有限公司
mU{4g`Iw Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
Nofu7xiDw[ Asian Development Fund [ADF] 亚洲发展基金
?H;{~n? Asian dollar bond 亚洲美元债券
cHvF* A Asian dollar market 亚洲美元市场
T.?k>A k Asian dollar rate 亚洲美元利率
(
76{2 Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
-
HOnB = Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
j^u [ F" asked price 沽盘；喊价；索价；卖方报价
|DG@ht assessable income 应评税入息
]gd/}m)1 assessable loss 应评税亏损
^3I'y
UsY assessable profit 应评税利润
/r$&]C:Fi assessable value 应评税值
~Nh&.a assessed profit 估定利润
U1m\\<, assessed value 经评估价值
}#N]0I)JI assessment 评税；评定；估价；评税单
o$bUY7_ assessment number 评税编号；估价编号
_3^y |_! assessment of additional tax 补加税评税
Uxl(9 6 assessment of performance 业绩评估；实绩评价
,a(O`##Bn Assessor 评税主任
b 6W#SpCF asset price bubbles 资产价格泡沫
4Z%Y"PL(K asset-backed securities 具资产保证的证券
X .J assets accretion 资产增值
/#q")4Mf assets and liabilities 资产与负债
|+ 7f2C assets betterment statement 资产递增表；资产改进表
EnCU4CU` assets lending 实物放款；有抵押贷款
t3F?>G#y assets of the company passing on the death 死者去世时转移的公司资产
nmE5]Pcg assets pledged as security for liabilities 用作负债抵押的资产
0^<, ( ]! assets portfolio 资产投资组合
,w\ wQn>]K assets price 资产价格
6Dzs? P assets quality 资产质素
LDX*<( assets realization 资产变现
Jh2 Wr!5 assets refinancing arrangement 资产再集资安排
C-#.RI7 assets securitization 资产证券化
? eWJa assets situated outside Hong Kong 在香港以外地方的资产
C6k4g75U2 assets stripping 削减资产；拆卖资产
?n*fy assets value 资产值
i!~>\r\6\ assignee 承让人
a&5g!;. assignment 转让；转让书；转让契
KR k~w] assignment of interest 权益转让
Xem| o& assignment of letters patent and trade mark 专利证书及商标转让
ofwQ:0@ assignment of property 物业转让；物业转让书
qC
j*> D assignment right 转让权
*wU dC assignor 转让人
@l,{x |00 associate 有联系的人；有关连人士；相联者；合伙人；联系人
_ g6wQdxT Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
|zMqJ.qu associate member 附属会员
j U$Y>S>l associated body corporate 相联法人团体
m " ]!I~jd associated company 相联公司；联属公司
AVpuMNd@ associated corporation 相联法团
iSd?N}2,I Association of Chartered Certified Accountants [ACCA] [United Kingdom]
,C!n}+27 公认会计师公会〔英国〕
kMS5h~D[ Association of Futures Exchange Brokers 香港期货经纪协会
0eA5zFU7 Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
b>=7B6 Aw association of underwriters 承保人组织
m3?e]nL4W assumption of control 接管
hAa[[%wPhU assurance 担保；保险；转易；转易书
u9>6|w+ assurance of interest 权益的转易
T +\ B'" at 19XX price 按一九ＸＸ年价格计算
a!u3 HS -i at a discount 按赔价计算；按贴水价格计算；打折扣
R~c1)[[E at a premium 按溢价计算；按升水价格计算
[:pl- _.C at call 通知付款；按通知
DcU C, at constant market price 按固定市价计算
Q&wYc{TUbm at constant price 按固定价格计算
^@q# $/z at cost 按成本计算
h6FgS9H at current market price 按当时市价计算；按现时市价计算
3:" &Z6t# at current price 按当时价格计算；按现时价格计算
GN%<"I. at factor cost 按要素成本计算；按生产要素成本计算
MgnE-6_c at money-of-the-day price 按付款当日价格计算
w
a.f![ at or better 按指定或较佳价位〔买卖指令〕
|uQ[W17^N at par 按面值计算；平价
^Jtl;Q at sight 见票即付
"`]'ZIx[R/ at the close 按收市盘
PN 9^[X at the opening 按开市盘
Ut;' Gk attestation 见证；见证条款
z@`@I at-the-money option 平价期权
pX]21&F attorney 受权人；受托代表人
3Q$c'C attornment 新拥有人承认书
0.(M l5&e attributable profit 可归属利润
<,-,? attributable share value 可归属股份价值
7kM4Ei Auckland Stock Exchange 奥克兰证券交易所
Qi|?d 7k0 auction 拍卖
vTcZ8|3 e auctioneer 拍卖商
Gbx";Y8 audit 审计；核数
V.fp/jhj Audit Commission 审计署
@ay|]w Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
P8]ORQ6 ZF 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〕
C,='3^Nc audit review 帐目审查
ReqE?CeV Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
8q*";>* audited account 审计帐目；经审计的帐目
<|Iyt[s audited annual account 经审计的周年帐目
V
Q h/ audited balance sheet 经审计的资产负债表
,Z4^'1{D auditor 核数师；核数主任；审计师
yI4DVu. auditor's certificate 核数师证明书；审计师证明书
Q
%y,;N"ro auditor's report 核数师报告；审计师报告
rBD2Si= Aussie bond 澳元债券
c l2ze austerity budget 紧缩预算
.r*#OUC Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
>gGi l|I Australia All Ordinaries Index 澳洲所有普通股票指数
j #es2; Australian Dollar [AUD] 澳元
#rq?f Australian Options Market 澳大利亚期权市场
Bpas[2gYC Australian Securities Commission 澳洲证券事务监察委员会
+ yIL[D Australian Society of Certified Practising Accountants 澳洲执业会计师公会
P09,P Australian Stock Exchange 澳大利亚证券交易所
hqWbp* Austrian Schilling [ATS] 奥地利先令
/[L)tj7B authentication 认证；鉴证
lG
< yJ~{ authority to purchase 委托购买证；委购书
F b2p(. authorization 认可；核准；授权；授权书
U>1b9G"_ authorization by direction 指示授权
mR!rn^<l authorization by instruction 指令授权
:OX$LCi authorization by warrant 令状授权
>OTl2F}4 ! authorization of unit trust 单位信托的认可
-Fa98nV.WB authorized agent 指定代理人
-UTV:^ authorized capital 法定资本
"YD.=s authorized clerk 出市员
P_mi)@ authorized dealer 认可交易商
fYs?D+U;PF authorized financial institution 认可财务机构
p&m
^IWD authorized fund 认可基金
_Z0\`kba+ authorized fund house 获授权的基金公司；认可基金公司
K~$ 35c3M authorized institution 认可机构
YVJ+'
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uYY=~o[
Tw authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
* H?t;,\ authorized insurer 获授权保险人；获认可承保人
`TkbF9N+ authorized investment 特准投资项目
h\2}875 authorized person 获授权人
p^Agh
authorized representative 获授权代表
fvO;lA>` authorized share capital 法定股本
BZ}`4W' automated quotation system 自动报价系统
%-k(&T3& Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
O68 b zi] 自动交易系统〔香港期货交易所有限公司〕
"TUPYFK9 automatic adjustment mechanism 自动调整机制
|C|:i@c
H automatic adjustment system 自动调整系统
a /QIJ*0 Automatic Clearing House 自动票据交换所
`{%-*f^ automatic exchange rates accumulation system 自动化汇率累集系统
h2AGEg'g2[ Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
2 >ys2:z automatic teller machine [ATM] 自动柜员机
#*\R y/9Q autopay 自动转帐
.dt#2a_5q available assets 可用资产
d~ 3GV(M available fiscal reserve 现存财政储备
XS3{R available profit 可用利润
V15q01bE# Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
# UjEY9"M average 平均；平均数；海损
. byc;9M% average basic salary 平均基本薪金
[:Xn6)qz average consumer expenditure 平均消费开支；一般消费开支
` v>/
average cost 平均成本
eC.w?( RB average cost of land production 增辟土地平均成本
i>WOYI9 average daily turnover 平均每日成交额
0}6QO average daily wage rate 平均每日工资率
J/L)3y average expenditure pattern 平均开支模式
+&(J n average growth rate 平均增长率
<Ak:8&$O average net fixed assets 固定资产平均净值
6(,ItMbI average of relatives 相对价格平均数
N:twq&[Y average price 平均价格
oO8]lHS?@ average propensity to consume 平均消费倾向；一般消费倾向
Z0{f average propensity to save 平均储蓄倾向；一般储蓄倾向
oy`3r5g average rate 平均率
{a[&#Uv average revenue 平均收入；平均收益
?{?Vy9'B average stock 平均库存；平均存货
d8D yv#gT average yearly rent 平均年租
/(y4V avoidance of double taxation 避免双重课税
_d/GdeLs avoidance of tax 避税
