A:
muKjeg'b A share Ａ股；甲类股份
XpdjWLO]C< abatement of tax 减税；减扣免税额
$~T|v7Y% ABN AMRO Bank N.V. 荷兰银行
2l +t- above-the-line expenditure 线上项目支出；经常预算支出
sfC/Q"Zs above-the-line receipt 线上项目收入；经常预算收入
#ihHAiy3 ABSA Asia Limited 南非联合亚洲有限公司
uC"Gm;0 absolute change 绝对数值变更
`W u.wx absolute expenditure 实际开支
JgB"N/Oz absolute guideline figure 绝对准则数字
<'O|7.
^^ absolute interest 绝对权益
]GzfU'fOn| absolute order of discharge 绝对破产解除令
#wF6Wx iG absolute profit margin 绝对利润幅度
d4LH`@SUZ- absolute value 实值；绝对值
n&FRjq9y absolutely vested interest 绝对既得权益
-V:7j8 absorbed cost 已吸收成本；已分摊成本
2MDY nMy absorption 吸收；分摊；合并
A~8-{F 31 absorption rate 吸收率；摊配率；分摊率
!-8y;,P ACB Finance Limited 亚洲商业财务有限公司
0~ cbB acceptable form of reciprocity 合理的互惠条件
}QJ6"s
acceptable rate 适当利率；适当汇率
sDXQ{*6a acceptance agreement 承兑协议
`W %R acceptance for honour 参加承兑
B{NGrC`5) acceptor 承兑人；接受人；受票人
J_&G\b.9/ acceptor for honour 参加承兑人
8[u$CTl7a accident insurance 意外保险
BSg 3 Accident Insurance Association of Hong Kong 香港意外保险公会
: BUr8%l accident insurance scheme 意外保险计划
'l._00yu accident year basis 意外年度基准
_@sSVh$+ accommodation 通融；贷款
y&2 O)z!B accommodation bill 通融票据；空头票据
@*JS[w$1 accommodation party 汇票代发人
7/FF}d account balance 帐户余额；帐户结余
M1XzA
`* account book 帐簿
+ $/mh account collected in advance 预收款项
zl$z> z ) account current book 往来帐簿
ksQw|>K account of after-acquired property 事后取得的财产报告
^ ]SU (kY account of defaulter 拖欠帐目
:Q>{Y account payable 应付帐款
x-SY fvYY account payee only [A/C payee only] 只可转帐；存入收款人帐户
I(+%`{Wv account receivable 应收帐款
3E;<aCG? account receivable report 应收帐款报表
%F] :nk` account statement 结单；帐单；会计财务报表
7 niI65 account title 帐户名称；会计科目
-to 3 I accountant's report 会计师报告
"XKd#ncP Accountant's Report Rules 会计师报告规则
k j!mgu#T accounting and auditing procedure 会计与审计程序；会计与核数程序
TL([hR _
Accounting Arrangements 《会计安排》
3@mW/l>X accounting basis 会计基础
M;E$ ]Z9 accounting by Official Receiver 破产管理署署长呈交的帐目
iu EQ?fp Accounting Circular 《会计通告》
g y1i% accounting class 会计类别
\_|r>vQ accounting date 记帐日期；会计结算日期
Z|zT%8.8N accounting for money 款项核算
J\\o# -H Accounting Officer 会计主任
T$4Utd5[z' accounting period 会计报告期；会计期
01o,9_|FL accounting policy 会计政策；会计方针
V Rz9 ;=m accounting practice 会计惯例
3 NgyF[c accounting principle 会计准则
3!u:*ibt accounting record 会计记录
6g'+1%O accounting report 会计报告
]}BT'fky# Accounting Services Branch [Treasury] 会计事务部〔库务署〕
t +n+ _X Accounting Society of China 中国会计学会
. q9i10C accounting statement 会计报表
F vHd ` accounting system 会计制度；会计系统
T :X A accounting transaction 会计事项；帐务交易
>FReGiK$T accounting treatment 会计处理
E7|P\^}m(f accounting year 会计年度
RU,!F99' 1 accretion 增值；添加
O-]^_LV` accrual 应计项目；应累算数目
usI$ accrual basis 应计制；权责发生制
~)iQbLI accrual basis accounting 应计制会计；权责发生制会计
2-gI@8NPI accrue 应累算；应计
T RQH{O\O accrued benefit 应累算利益
B0:/7Ld$Ml accrued charges 应计费用
M l9 accrued cumulative preference share dividend 应累算的累积优先股股息
u$mp%d8 accrued expenses 应累算费用
*x&y24 accrued interest payable 应付利息；应计未付利息
&(rR )cG accrued interest receivable 应收利息；应计未收利息
Z_[jah accrued right 累算权益
hB-<GGcO < accruing profit 应累算的利润
9d&}CZr accumulated fiscal reserve 累积财政储备
b "5WsJ:'# accumulated profit 累积利润；滚存溢利
`Qo}4nuRs accumulated reserve 累积储备
@]B
7(j<'R accumulation of surplus income 累积收益盈余
C9E@$4* acquired assets 既得资产
Oz s&YZ acquisition 收购；购置；取得
t }-rN5GO acquisition cost 购置成本
R?+:Js/ acquisition expenses 购置费用
G:{\-R' acquisition of 100% interest 收购全部股权
r#/Bz5Jb* acquisition of control 取得控制权
C07 U.nzh acquisition of fixed assets 购置固定资产
;.b^A acquisition of shell “买壳”
(Kaunp5_` acquisition price 收购价
B e2yS]U act of God 天灾
B I 0 A0 acting partner 执事合伙人
Qb&gKQtt@ active market 买卖活跃的市场；交投畅旺的市场；旺市
VHTr;(]hk active partner 积极参与的合伙人
+v"%@lC}; active trading 交投活跃
+ xRSd * actual circulation 实际流通
gq an]b_ actual cost 实际成本
;>B06v actual expenditure 实际开支；实际支出
3dC ;B@ actual income 实际入息；实际收入；实际收益
T'e
p&tNY actual market 现货市场
KVCj0 6}j actual price 现货价；实际价格
?\![W5uuXG actual profit 实际利润
GYN Ly d) actual quotation 实盘；实际价位；实际报价
&Ch~$Wb^ actual year basis 按实际年度计算
'Mm =< Bh actuals 实货
o|7
h actuarial investigation 精算调查
#"aL M6Cfs actuarial principle 精算原则
L kIbvJCV actuarial report 精算师报告
W1p5F\ wt Actuarial Society of Hong Kong 香港精算学会
-O?&+xIK& actuarial valuation 精算师估值
%%f(R7n actuary 精算师
dSIZsapH ad referendum agreement 暂定协议；有待覆核的协定
PU^@BZ_m ad valorem duty 从价税；按值征税
/a:L"7z ad valorem duty system 从价税制
n ^_B0Rkv ad valorem fee 从价费
Z^yhSbE{5 ad valorem tariff 从价关税
9>HCt*|_8 additional allowance 额外免税额
/V )4 B4 additional amount for unexpired risk 未过期风险的额外款额
-[.A6W additional assessable profit 补加应评税利润
\t@4)+s/) additional assessment 补加评税
C95,!q additional commitment 额外承担
%@&)t?/= additional commitment vote 额外承担拨款
&V:dcJ^Q additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
,){0y%c#y additional dependent parent allowance 供养父母额外免税额
$Tur"_`I; additional provision 额外拨款
.E}}) ;l additional stamp duty 附加印花税
|"-,C} O additional tax 补加税罚款；补加税款
~Op1NE Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
Q]7Q adjudged bankrupt 被裁定破产
2DC#PX)i adjudicated bankrupt 裁定破产人
3
#wj- adjudication fee 裁定费；评定印花税额手续费；评估契据费
; p_X7N adjudication of bankruptcy 裁定破产；宣告破产
l46 F3C| adjudication of insolvency 裁定无力偿还债务
0/gcSW
b adjusted actual 经调整的实数；调整后的实数
;?o C=c adjusted current assets 经调整的流动资产；调整后的流动资产
Km nr }Lp9 adjusted figure 经调整的数字；调整后的数额
K?tk&0 adjusted liabilities 经调整的负债；调整后的负债
p_AV3 adjusted loss 经调整的亏损；调整后的亏损
$K KaA{ 0- adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
W^N"y & adjusted profit 经调整的利润；调整后的利润
UJH{vjIv adjusted surplus 经调整的盈余额；调整后的盈余额
*@&
"MZ/M adjusted value 经调整的价值；调整后的价值
P8VU&b\ adjustment 调整；修订；理算〔保险〕
`l+SJLyJ% adjustment centre 调剂中心
J9 =gv0 adjustment lag 调整过程的时间差距；调整时差
bvx:R ~E$ adjustment mechanism 调整机制
* Z:PB%d5 adjustment of loss 亏损调整
"XY?v8*c adjustment process 调整过程；调整程序
L&N"&\K2U adjustment range 调整幅度
qC4-J)8 Wk administered exchange rate 受管制汇率
'oHR4O* Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
_Nn!SE administration expenses 行政费用
.;:xx~G_Q administration fee 手续费；行政费
=R'v]SXj administration in bankruptcy 破产管理
= e;wEf%` administration order 遗产管理令
~/U0S.C administrator 管理人；遗产管理人
CN=&Je%I administrator of the estate 遗产管理人
~ tLR admission of debt 债项承认书
_'7/99]4g} admission of proof 接纳债权证明
Ax0,7,8y advance 放贷款项；垫付款项；预支款项；预付款项
h0
Sf=[>z advance account 暂支帐目；预付款帐户
W =zG advance compensation 预付补偿金
g=C<E2'i* advance from shareholder 股东垫款
|u{Q I3#' advance pending reimbursement 预支以待日后付还
=eqI]rVj^ advanced economy 先进经济体系
g, :N zb advancement 预付；预付财产
C P#79=1 advances warrant 垫款令
Y2X1!Em>B advancing 贷出
S>,I&`yi adverse balance 逆差
`+ .I adverse exchange 逆汇
K8J2eV\ advertisement addressed to shareholders 在报章刊登的致股东通告
>.iw8#l advice for collection 托收通知书
/=@vG Vp6 advice of drawing 提款通知书；汇票通知书
'| }}o g advice of payment 付款通知
_o.Z`] Advisory Committee [Securities and Futures Commission]
{K9E% ,w 谘询委员会〔证券及期货事务监察委员会〕
c Vn+~m_% Advisory Committee on Diversification 经济多元化谘询委员会
gxOmbQt@; affidavit 誓章；遗产申报誓章
W\,lII0 affidavit of no receipt 述明无收款的誓章
z\t J~ affiliate 联号；联营公司；附属公司
JC "K{ V{ affiliated company 附属公司；联号；联营公司
T]|O/ affirmation [estate duty] 非宗教式宣誓〔遗产税〕
s.sy7 %{ affordability 负担能力
17cW 8\
African Development Bank [AfDB] 非洲开发银行
6EU 4 after-acquired property 事后取得的财产
\vsrBM after-hours dealing 市后交易
Qm#i"jvV after-tax profit 税后盈利；税后利润；税后溢利
v)yimIHzo agency agreement 代理协议
WQpJd7 agency expenses 代理机构的开支
:6?&FzD` agency fee 代理费
/ D ]B Agency Law 《代理法》
2]9<%-=S agent 代理人；承销人
\=7=>x_ agent of company 公司代理人
1[l>D1F? agent's fee 代理人费；经纪费
? sW`**j aggregate 总计；总数；总体数字
$/TA 5h aggregate amount 总款额；总额
> bF!Y]H aggregate assets and liabilities 总体资产与负债
<S$21NtM87 aggregate at constant price 按固定价格计算的总体数字
{0e{!v aggregate demand 总需求
~It+|X=K x aggregate gross position 总持仓量
%h"<
IA
S. aggregate limit 总限额
({KAh? aggregate of salaries tax 合计薪俸税
_)E8XyzF aggregate performance 总体表现；总体业绩
q m=F6*@} aggregate supply 总体供应
! |h2&tH aggregate surplus 总盈余
{,FeNf46 aggregate total 整体总额
vkpV,}H aggregate value 总值；合计价值
rO$>zdmYHs aggregated basis 合计基准
va(9{AXI aggregated net chargeable income 合计应课税入息实额
;CMC`h9, aggregation 合并计算；合计；总和
23$ hwr&G\ aggregation of incomes of husband and wife 夫妇入息合并计算
q "D
L6 >j aggregation of property 财产的总和
sGls^J) agio 差价；贴水
:EwA$`/ Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
%_MR.J+m2 Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
oRThJ B 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
}AW)R&m Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
}pn FJ 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
j{R|]SjW2H Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
|/^aL j^u 《香港政府和大韩民国政府关于相互促进和保护投资协定》
1vs>2` DLa agreement for a settlement 授产协议
M3@fc,Ch agreement for assignment 转让协议
6Y )^)d Oi agreement for sale 售卖协议；买卖协议
!* Z)[[ agreement for sale and purchase 买卖协议
m=\eL~ h agreement for the payment of interest 支付利息协议
ev%t5NZ agreement for the repayment of money 还款协议
#} 7m'F agreement of reinsurance 再保险协议
HQ`nq~%&( Agricultural Bank of China 中国农业银行
~|{)h^]@ air passenger departure tax 飞机乘客离境税
Vfm #UvA Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
*rz(}(r airport tax 机场税
Gd6 ;'ZCmY alcohol duty 酒精税
l ;} 7A,u alienation 让与；让渡；转让
,beR:6 0) alimony 生活费；赡养费
,Du ZMGg All Ordinaries Index [AOI] 所有普通股指数
s<_LcQbt{ all risks 全险；综合险
,XG|oo - All Sales Record for Stock Market 《股票市场成交报告》
M(zY[O Allied Capital Resources Limited 新联财务有限公司
q4GW=@eD all-items index [Consumer Price Index] 总指数〔消费物价指数〕
DgT.Lku? allocation letter 拨款信件
jjwM vf.R allocation of fund 分配款项；预留款项
]a!; `m$ allocation of profit 利润分配；溢利分配
>?W;>EUH allocation warrant 拨款令
Xb@z7X#O! allotment 分配；配股
csX*XiDWm allotment notice 股份配售通知；配股通知
gQd=0"MV allotment of shares 股份分配
9=~H6(m> allowable 可获宽免；免税的
ws2 j:B allowable business loss 可扣除的营业亏损
O;BMwg_ 7 allowable expenses 可扣税的支出
c w]>a&d allowance 免税额；津贴；备抵；准备金
K'5sn|) allowance for debts 债项的免税额
mz$Wo *F B allowance for depreciation by wear and tear 耗损折旧免税额
v#%>uLl allowance for funeral expenses 殡殓费的免税额
{9.~]dI|L allowance for inflation 为通货膨胀而预留的款项；通胀准备金
,cy/fW allowance for repairs and outgoings 修葺及支出方面的免税额
iC|6roO!jk allowance to debtor 给债务人的津贴
QjjJtKz alteration of capital 资本更改
N a 9l# alternate trustee 候补受托人
$
l sRg:J amalgamation 合并
Hv gK_' ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
zHoO?tGf ambit of charges 征税范围；收费范围
{iIg 4PzrU amended valuation 经修订的估值
#D LT -G0 American Commodities Exchange 美国商品交易所
h[je _^5 American Express Bank Limited 美国运通银行
g1 Wtu*K3 American Stock Exchange 美国证券交易所
yp2 'KES> amortization 摊销
},EUcVXk amount due from banks 存放银行同业的款项
y)^CDe2xU amount due from banks abroad 存放海外银行同业的款项
4R*<WdT( amount due from holding companies 控股公司欠款
m wEVEx24 amount due from local banks 存放本港银行同业的款项
BRU9L S amount due to banks 银行同业的存款
z@ l!\m- amount due to banks abroad 海外银行同业的存款
C+(Gg^ w amount due to holding companies 控股公司存款
TaQ "G amount due to local banks 本港银行同业的存款
\LoSUl
i amount due to outport banks 外埠银行同业的存款
w
HHF=Q amount for note issue 发行纸币的款额
QV'3O| amount of bond 担保契据的款额
v`+n`DT amount of consideration 代价款额
_ 2gT1B amount of contribution 供款数额
jU4)zN/`r amount of indebtedness 负债款额
G9'YgW+$7 amount of principal of the loan 贷款本金额
+ersP@G amount of rates chargeable 应征差饷数额
vi! r8k amount of share capital 股本额
w] 5U amount of sums assured 承保款额
8~s-t amount of variation 变动幅度
=O3I[ amount of vote 拨款数额
*4 hOCQ[ amount payable 应付款额
\p@nH%@v amount receivable 应收款额
X \p`pw$ Amsterdam Stock Exchange 阿姆斯特丹证券交易所
3
!> L? analysis 分析
0(U3~ k 6 ancillary risk 附属风险
t=W$'*P0} annual account 周年帐目；周年帐目报表；年度决算；年结
Ca5Sc, no annual accounting date 年结日期
}OP%p/eY annual allowance 每年免税额；年积金；年度津贴；年津
k$0|^GL8 annual balance 年度余额
i_9Cc$Qh< annual disposable income 每年可动用收入
9B#)h)h(= annual estimates 周年预算
,LW(mdIe( annual fee 年费
s9_`Wrg? annual general meeting 周年大会
_]=TFz2O annual growth rate 年增率；每年增长率
cEdz;kbUM annual long-term supplement 长期个案每年补助金
@u"kX2>Eq annual pensionable emolument 可供计算退休金的年薪
?`T6CRZhr annual report 年报
)Vg{Y [! Annual Report on the Consumer Price Index 《消费物价指数年报》
@ wB'3q}( annual return 周年报表；周年申报表；每年报税表格
d )hzi Annual Return Rules 《周年报表规则》
^aD/ . annual review of consumer prices 每年消费物价回顾
N}}PlGp$ annual roll-forward basis 逐年延展方式
*3F /Ft5 annual salary 年薪
[!:-m61 annual statement 年度报表；年度决算表
jsqUMy- 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
=N*%f% annuitant 年金受益人
N D e[2 annuity 年金
@ yg| OA} annuity contract 年金合约
anz9lGG# annuity on human life 人寿年金
N. 5KPAvg% antecedent debt 先前的债项
V
4\^TO`q= ante-dated cheque 倒填日期支票
1%/ NL?8# anticipated expenditure 预期开支
i^yH?bH @~ anticipated net profit 预期纯利
2{sD*8&` anticipated revenue 预期收入
0$f_or9T anti-inflation measure 反通货膨胀措施
G&%n F4 anti-inflationary stance 反通货膨胀立场
liugaRO8J apparent deficit 表面赤字
gc,J 2B]61 apparent financial solvency 表面偿债能力
~.4W,QLuD apparent partner 表面合伙人
u"#6_-0 y application for personal assessment 个人入息课税申请书
BYr_Lz|T
application of fund 资金应用
J:g<RZ Z1 application to release as liquidator and to destruct the books of accounts and documents
Z/NGv 申请免除清盘人职务及毁灭帐簿与文件
+B` 'P9Zk@ appointed actuary 委任精算师
z,}c?BP appointed auditor 委任核数师；委任审计师
&e HM#as appointed trustee 委任的受托人
KD%xo/Z. appointer 委任人
EU^}NZW&v: apportioned pro rata 按比例分摊
RWh9&O:6' apportionment 分配；分摊
J3lG"Ww Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
@Hspg^ apportionment formula 分摊方程式
F=
_uNq apportionment of estate duty 遗产税的分摊
IFC%%I t5, appraisal 估价；评估
0.J1!RIK/ appreciable growth 可观增长
kwDh|K appreciable impact 显着影响
up+.@h{ appreciable increase 可观增长
?dJ/)3I%F appreciation 增值；升值
&prdlh=UE appreciation against other currencies 相对其他货币升值
V 5e \% appreciation of the exchange value of Hong Kong dollar 港元汇值上升
teq^xTUF[ appreciation tax 增值税
#51 4a(6 appropriation 拨款；拨用；拨付
pIZLGsu[ appropriation account 拨款帐目
r6F{ Appropriation Bill 拨款法案
>+Sv9S appropriation-in-aid system 补助拨款办法
RI[ 7M ( approved assets 核准资产
}J+ ce approved basket stock 认可一篮子证券
%jbJ6c approved budget 核准预算
*2 qh 3 approved charitable donation 认可慈善捐款
_S9rF-9G] approved charitable institution 认可慈善机构
q 9W~7 approved currency 核准货币；认可货币
.q5J^/kr approved estimates 核准预算
Z ;j/K approved estimates of expenditure 核准开支预算
||{T5E-.F approved overseas insurer 核准海外保险人
5YTb7M approved overseas trust company 核准海外信托公司
#/n|@z' approved pooled investment fund 核准汇集投资基金
cS"f approved provident fund scheme 认可公积金计划
iXUWIgr approved provision 核准拨款
":UWowJO approved redeemable share 核准可赎回股份
2X qTyf< approved regional stock 认可地区性证券
Lf,CxZL5 approved retirement scheme 认可退休金计划
'L>&ZgLy approved subordinated loan 核准附属贷款
rQu arbitrage 套戥；套汇；套利
F:[7^GQZ{ arbitrageur 套戥者；套汇者
ou<S)_|Iu arbitrary amount 临时款项
)CC? vV arrangement 措施；安排；协定
5 `4} A%@& arrears 欠款
!p]T6_t]Q arrears of pay 欠付薪酬
%|: ;T i arrears of revenue 逾期未收税款；逾期未收的帐项
;=5@h!@R articles of association 组织章程；组织细则；组织章程细则
Q a,NGP. Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
itqQ)\W ascertainment of profit 确定利润
9 0 "Asia Clear" “亚洲结算系统”
s
jL *I Asia Commercial Bank Ltd. 亚洲商业银行有限公司
763E 6,7 Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
NqiB8hZ~ Asian Development Fund [ADF] 亚洲发展基金
JwN}Jm Asian dollar bond 亚洲美元债券
wb(*7 &eP: Asian dollar market 亚洲美元市场
nuf@}W>y Asian dollar rate 亚洲美元利率
Q `e~MD Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
& cM
u/ } Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
c8^+^.=pX asked price 沽盘；喊价；索价；卖方报价
tyc8{t#Z assessable income 应评税入息
WW@JVZxK assessable loss 应评税亏损
(w5u*hx assessable profit 应评税利润
|Hx%f assessable value 应评税值
=8$| _ assessed profit 估定利润
m.1LxM$8 assessed value 经评估价值
gIV3n#-{L assessment 评税；评定；估价；评税单
D+|
K%_Qq assessment number 评税编号；估价编号
HBt|}uZ?6i assessment of additional tax 补加税评税
R'*<A3^ assessment of performance 业绩评估；实绩评价
SL[rn<x| Assessor 评税主任
_v1bTg"? asset price bubbles 资产价格泡沫
-rE eKt asset-backed securities 具资产保证的证券
Zij"/gx\ assets accretion 资产增值
*0=fT}&! assets and liabilities 资产与负债
Nc
G ,0K assets betterment statement 资产递增表；资产改进表
KotPV assets lending 实物放款；有抵押贷款
+90 u!r^v assets of the company passing on the death 死者去世时转移的公司资产
@PYW|*VS assets pledged as security for liabilities 用作负债抵押的资产
E)KB@f<g* assets portfolio 资产投资组合
f:_=5e
+ assets price 资产价格
#^ 5a\XJb assets quality 资产质素
:~\LOKf assets realization 资产变现
n?y 'c^ assets refinancing arrangement 资产再集资安排
^c/mj9M#C assets securitization 资产证券化
B1|?RfCe assets situated outside Hong Kong 在香港以外地方的资产
Qy4X#wgD assets stripping 削减资产；拆卖资产
8B}'\e 4i assets value 资产值
!a' K & assignee 承让人
IkSX\* assignment 转让；转让书；转让契
*D \0.K,o assignment of interest 权益转让
p G)9=X!9 assignment of letters patent and trade mark 专利证书及商标转让
P#AAOSlLV assignment of property 物业转让；物业转让书
"V: assignment right 转让权
x7vq?fP0n assignor 转让人
Xxm JP5 associate 有联系的人；有关连人士；相联者；合伙人；联系人
"nVK< V d Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
K5P Gi# associate member 附属会员
p@#]mVJ>9 associated body corporate 相联法人团体
JzHqNUn*M associated company 相联公司；联属公司
Z1VC5* K associated corporation 相联法团
" <<A Association of Chartered Certified Accountants [ACCA] [United Kingdom]
7sj<|g<h(_ 公认会计师公会〔英国〕
'
be P Association of Futures Exchange Brokers 香港期货经纪协会
u8 |@|t Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
*y)4D[
z- association of underwriters 承保人组织
#0}Ok98P assumption of control 接管
)J;ny!^2 assurance 担保；保险；转易；转易书
6 a7vlo assurance of interest 权益的转易
[m~b[ZwES at 19XX price 按一九ＸＸ年价格计算
uZ@-e|qto at a discount 按赔价计算；按贴水价格计算；打折扣
ksTzXG8 at a premium 按溢价计算；按升水价格计算
.6\T`6H=a at call 通知付款；按通知
7*+Km'=M at constant market price 按固定市价计算
LEWa6'0rq at constant price 按固定价格计算
r])Z9bbi at cost 按成本计算
nHrP>zN at current market price 按当时市价计算；按现时市价计算
_o\>V:IZ at current price 按当时价格计算；按现时价格计算
KA`0g= at factor cost 按要素成本计算；按生产要素成本计算
[ }{w at money-of-the-day price 按付款当日价格计算
I!61 K at or better 按指定或较佳价位〔买卖指令〕
iwvt%7 at par 按面值计算；平价
Vre=%b Gw at sight 见票即付
3voW at the close 按收市盘
q5% 2WM]6 at the opening 按开市盘
z9^c]U U)E attestation 见证；见证条款
Cy`26[E$S at-the-money option 平价期权
F|,6N/;!W attorney 受权人；受托代表人
v}Z9+ yRC2 attornment 新拥有人承认书
[w,(EE attributable profit 可归属利润
}6<) yW}U attributable share value 可归属股份价值
h5x*NM1Ih Auckland Stock Exchange 奥克兰证券交易所
{W-5:~?" auction 拍卖
Dh2#$[/@1 auctioneer 拍卖商
!IN @i:m audit 审计；核数
DUqJ y*F( Audit Commission 审计署
w
nWgy4: Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
j+$ M?Z^ 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〕
" <qEXX audit review 帐目审查
b9 `i Z Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
Jth=. 9mrM audited account 审计帐目；经审计的帐目
hBjVe?{ audited annual account 经审计的周年帐目
i^R{Ul[ audited balance sheet 经审计的资产负债表
= PV/`I_h auditor 核数师；核数主任；审计师
wcwQj Hwd
auditor's certificate 核数师证明书；审计师证明书
~ eHRlXL' auditor's report 核数师报告；审计师报告
e$HQuA~Q; Aussie bond 澳元债券
kQy&I3 austerity budget 紧缩预算
CF\R<rF<VS Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
:"V ujvFX Australia All Ordinaries Index 澳洲所有普通股票指数
D@#0 dDT Australian Dollar [AUD] 澳元
Tj&'KF8?L Australian Options Market 澳大利亚期权市场
#$F Y+` Australian Securities Commission 澳洲证券事务监察委员会
n"iNKR>nW Australian Society of Certified Practising Accountants 澳洲执业会计师公会
CldDr<k3 Australian Stock Exchange 澳大利亚证券交易所
Mxo6fn6-46 Austrian Schilling [ATS] 奥地利先令
N ,+(>?yE authentication 认证；鉴证
*
flW L authority to purchase 委托购买证；委购书
r?\|f:M3 authorization 认可；核准；授权；授权书
)AJ=an||5 authorization by direction 指示授权
TiQ^}5~M authorization by instruction 指令授权
GYd]5`ri authorization by warrant 令状授权
EA6t36|TX authorization of unit trust 单位信托的认可
!Qcir&]C> authorized agent 指定代理人
]Dh1~k.Kp authorized capital 法定资本
te) n{K", authorized clerk 出市员
C w%BZ authorized dealer 认可交易商
RE 9nU%! authorized financial institution 认可财务机构
MA$Xv`6I\ authorized fund 认可基金
Gbn4 *<N authorized fund house 获授权的基金公司；认可基金公司
3524m#4&@ authorized institution 认可机构
oKRFd_r + authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
alc ] authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
DKTD Z* authorized insurer 获授权保险人；获认可承保人
%MbyKz:X authorized investment 特准投资项目
L@ nebT;\' authorized person 获授权人
{M [~E|@D authorized representative 获授权代表
^Z#@3 = authorized share capital 法定股本
:&9TW]*g automated quotation system 自动报价系统
wYjQ V?, Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
~H u"yAR 自动交易系统〔香港期货交易所有限公司〕
f|#8 qiUS automatic adjustment mechanism 自动调整机制
Fom>'g* automatic adjustment system 自动调整系统
]rnXNn ; Automatic Clearing House 自动票据交换所
I(n }<)eF automatic exchange rates accumulation system 自动化汇率累集系统
p-,Iio+ Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
0aogBg_@K automatic teller machine [ATM] 自动柜员机
mL$f[ autopay 自动转帐
v77f Q0w3 available assets 可用资产
ZjS(a d*.2 available fiscal reserve 现存财政储备
' l|R5 available profit 可用利润
F N!1| 'VK Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
wd wp9 r average 平均；平均数；海损
LQqfi
~ average basic salary 平均基本薪金
=T4u ":#N; average consumer expenditure 平均消费开支；一般消费开支
tFiR!f) average cost 平均成本
1[s0Lz average cost of land production 增辟土地平均成本
iX%n0i average daily turnover 平均每日成交额
> w s!5q average daily wage rate 平均每日工资率
@c Igxp average expenditure pattern 平均开支模式
LWD#a~ average growth rate 平均增长率
2d 8=h6 average net fixed assets 固定资产平均净值
6{.J:S9n
average of relatives 相对价格平均数
!R6ApB4ZI average price 平均价格
(ii( yz| average propensity to consume 平均消费倾向；一般消费倾向
s/ t11; average propensity to save 平均储蓄倾向；一般储蓄倾向
4-V)_U#8 average rate 平均率
O,|\"b1( average revenue 平均收入；平均收益
jgq{pZ# E average stock 平均库存；平均存货
?mU\
N0o average yearly rent 平均年租
3;l "=#5 avoidance of double taxation 避免双重课税
Yb 6q ))Y avoidance of tax 避税
