A:
MQQiQ 2 A share Ａ股；甲类股份
H5, { Z abatement of tax 减税；减扣免税额
C 0 . Xp ABN AMRO Bank N.V. 荷兰银行
:B$=Pp1 above-the-line expenditure 线上项目支出；经常预算支出
h"l{cDk above-the-line receipt 线上项目收入；经常预算收入
`y;& M8. ABSA Asia Limited 南非联合亚洲有限公司
zO2 <Igb absolute change 绝对数值变更
;1NZY.p yc absolute expenditure 实际开支
E-*udQ absolute guideline figure 绝对准则数字
V3yO_Iqa absolute interest 绝对权益
e:AB!k^xp$ absolute order of discharge 绝对破产解除令
YC h!D dy absolute profit margin 绝对利润幅度
E"#<I*b absolute value 实值；绝对值
g|"z'_ absolutely vested interest 绝对既得权益
x O/44D absorbed cost 已吸收成本；已分摊成本
VEpIAC4 absorption 吸收；分摊；合并
%T}{rU~X absorption rate 吸收率；摊配率；分摊率
^[&*B#( ACB Finance Limited 亚洲商业财务有限公司
cn<9!2a acceptable form of reciprocity 合理的互惠条件
5Lu m$C
c} acceptable rate 适当利率；适当汇率
XwX1i!'54 acceptance agreement 承兑协议
@*is]d+ Ya acceptance for honour 参加承兑
6C
r$R]5 acceptor 承兑人；接受人；受票人
*:BN LM acceptor for honour 参加承兑人
hh+GW*'~ accident insurance 意外保险
,m3 AVHa*G Accident Insurance Association of Hong Kong 香港意外保险公会
XiKv2vwA accident insurance scheme 意外保险计划
( cC5zv*E accident year basis 意外年度基准
"9LPq accommodation 通融；贷款
],H%u2GE_ accommodation bill 通融票据；空头票据
n0 !S;HH- accommodation party 汇票代发人
8'^eH1d ' account balance 帐户余额；帐户结余
=\Cb X account book 帐簿
\Q^\z
account collected in advance 预收款项
5mE R&SX account current book 往来帐簿
:".! 6~:2 account of after-acquired property 事后取得的财产报告
o|^0DYb account of defaulter 拖欠帐目
kZUuRB~om account payable 应付帐款
#n2GW^x account payee only [A/C payee only] 只可转帐；存入收款人帐户
A<>W^ ow account receivable 应收帐款
Bw{@YDO{ account receivable report 应收帐款报表
/%)M lG account statement 结单；帐单；会计财务报表
s15f <sp account title 帐户名称；会计科目
@3VL
_g: accountant's report 会计师报告
~\ie/}zYj Accountant's Report Rules 会计师报告规则
|7|mnOBdDf accounting and auditing procedure 会计与审计程序；会计与核数程序
"_?^uymw Accounting Arrangements 《会计安排》
`f6Qd2\ accounting basis 会计基础
#GWQ]r? accounting by Official Receiver 破产管理署署长呈交的帐目
FAPgXmFzx Accounting Circular 《会计通告》
1$".7}M4$ accounting class 会计类别
8 eh C^Cg accounting date 记帐日期；会计结算日期
m1daOeZ]P accounting for money 款项核算
m #8}!u& Accounting Officer 会计主任
Z>CFH9 accounting period 会计报告期；会计期
uVp R^
accounting policy 会计政策；会计方针
dW: accounting practice 会计惯例
HF47Lc*c accounting principle 会计准则
G1|
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accounting record 会计记录
9F,jvCM63 accounting report 会计报告
ve K Accounting Services Branch [Treasury] 会计事务部〔库务署〕
U (J?Q Accounting Society of China 中国会计学会
tH W"eag accounting statement 会计报表
|/p ^e accounting system 会计制度；会计系统
!knYD}Rxd accounting transaction 会计事项；帐务交易
?d_<S0j-) accounting treatment 会计处理
` -w;=_Bm accounting year 会计年度
t%FS 5 accretion 增值；添加
F$+_Z~yt3; accrual 应计项目；应累算数目
F6q}(+9i accrual basis 应计制；权责发生制
#m8Oy|Y9` accrual basis accounting 应计制会计；权责发生制会计
r)7A# 3wId accrue 应累算；应计
i uN8gHx accrued benefit 应累算利益
8eLNKgc accrued charges 应计费用
$}HSU>,% accrued cumulative preference share dividend 应累算的累积优先股股息
>6rPDzW`Dx accrued expenses 应累算费用
;{Ovqo| accrued interest payable 应付利息；应计未付利息
:!r_dmJ accrued interest receivable 应收利息；应计未收利息
JH?[hb accrued right 累算权益
T.K$a\/{, accruing profit 应累算的利润
9I
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accumulated fiscal reserve 累积财政储备
qbT].,?!U accumulated profit 累积利润；滚存溢利
){ wE)NN accumulated reserve 累积储备
;x ry accumulation of surplus income 累积收益盈余
o9Agx{'oV acquired assets 既得资产
^KlMBKWyB acquisition 收购；购置；取得
cd EZ
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g(<@r2p acquisition expenses 购置费用
8ALYih7"W acquisition of 100% interest 收购全部股权
6lZhV[~Z/ acquisition of control 取得控制权
T=>&`aZH acquisition of fixed assets 购置固定资产
'zpj_QM acquisition of shell “买壳”
6BMRl%3>Z acquisition price 收购价
mNuv>GAb act of God 天灾
/Wzic+v<> acting partner 执事合伙人
AQ-PY active market 买卖活跃的市场；交投畅旺的市场；旺市
<0lfkeD active partner 积极参与的合伙人
uK
t>6DN. active trading 交投活跃
M6g!bK2l actual circulation 实际流通
4} =]QQoE actual cost 实际成本
8"p>_K = actual expenditure 实际开支；实际支出
1Z*-@%RX actual income 实际入息；实际收入；实际收益
BWQ
(>Z" actual market 现货市场
p- zLi! actual price 现货价；实际价格
}rOO[,?Y actual profit 实际利润
U?@UIhtM| actual quotation 实盘；实际价位；实际报价
<.= actual year basis 按实际年度计算
P$w0.XZa actuals 实货
+mH Kk actuarial investigation 精算调查
FIW*N r actuarial principle 精算原则
A$%%;O actuarial report 精算师报告
Hk.+1^?% Actuarial Society of Hong Kong 香港精算学会
C}W/9_I6Uo actuarial valuation 精算师估值
Imi_}NB+ actuary 精算师
r@iGM Jx$ ad referendum agreement 暂定协议；有待覆核的协定
{?#g*QF|^ ad valorem duty 从价税；按值征税
V4xZC\)Gk ad valorem duty system 从价税制
pn'*w 1i ad valorem fee 从价费
^oPf>\),C ad valorem tariff 从价关税
w^P4_Yr[T additional allowance 额外免税额
Mi S$Y additional amount for unexpired risk 未过期风险的额外款额
4qiG>^h9 additional assessable profit 补加应评税利润
a0y;c@pkO additional assessment 补加评税
`MEH / additional commitment 额外承担
2<|+h=
& additional commitment vote 额外承担拨款
+D$\^ <# additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
|'1[\<MM3 additional dependent parent allowance 供养父母额外免税额
V#5BZU- additional provision 额外拨款
!3d +"tL
S additional stamp duty 附加印花税
+&Sf$t 1 additional tax 补加税罚款；补加税款
J/ <[i rC Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
2NI3 &;{4 adjudged bankrupt 被裁定破产
epz2d~; adjudicated bankrupt 裁定破产人
- /KVZ adjudication fee 裁定费；评定印花税额手续费；评估契据费
}1 Q]C"hY adjudication of bankruptcy 裁定破产；宣告破产
fWF\ V[ adjudication of insolvency 裁定无力偿还债务
4 ,T S1 H adjusted actual 经调整的实数；调整后的实数
D4;V8(w=# adjusted current assets 经调整的流动资产；调整后的流动资产
X[BKF8, adjusted figure 经调整的数字；调整后的数额
m9xO& @#vx adjusted liabilities 经调整的负债；调整后的负债
Bd)Qz(>rw adjusted loss 经调整的亏损；调整后的亏损
\q%li) adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
Vc c/ adjusted profit 经调整的利润；调整后的利润
YVqhX]/ adjusted surplus 经调整的盈余额；调整后的盈余额
0SA
c1 adjusted value 经调整的价值；调整后的价值
tAc[r)xFw adjustment 调整；修订；理算〔保险〕
#ZF|5 r + adjustment centre 调剂中心
R:Z{,R+
adjustment lag 调整过程的时间差距；调整时差
MS><7lk- adjustment mechanism 调整机制
o= N= W adjustment of loss 亏损调整
H?UmHww E adjustment process 调整过程；调整程序
_T8#36iR adjustment range 调整幅度
;R 'OdQ$o administered exchange rate 受管制汇率
V5% B ,.d: Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
)^L+ iht administration expenses 行政费用
Z!7#"wO9+V administration fee 手续费；行政费
1}B W administration in bankruptcy 破产管理
fqFE GyeNr administration order 遗产管理令
4LJUO5(y@ administrator 管理人；遗产管理人
m3\lm@`)O administrator of the estate 遗产管理人
Xn9TQ"[4 admission of debt 债项承认书
4Poi:0oOys admission of proof 接纳债权证明
% Mz(G-I.\ advance 放贷款项；垫付款项；预支款项；预付款项
+dlN^P647 advance account 暂支帐目；预付款帐户
QO~!S_FRH advance compensation 预付补偿金
kid@*.I advance from shareholder 股东垫款
c1c8):o+V advance pending reimbursement 预支以待日后付还
Oo$i,|$$ advanced economy 先进经济体系
ih~ R?W advancement 预付；预付财产
: W^
k3/t advances warrant 垫款令
Y '0H2B8 advancing 贷出
/alJN`g adverse balance 逆差
~8Z)e7 j adverse exchange 逆汇
<8~bb- U$ advertisement addressed to shareholders 在报章刊登的致股东通告
*{ 6{ZKM advice for collection 托收通知书
4 1q|R[js! advice of drawing 提款通知书；汇票通知书
# R}sGT advice of payment 付款通知
4 +Wti!s Advisory Committee [Securities and Futures Commission]
uS;N&6;: 谘询委员会〔证券及期货事务监察委员会〕
c3lU Advisory Committee on Diversification 经济多元化谘询委员会
/d*d '3{c affidavit 誓章；遗产申报誓章
G?*)0`~W affidavit of no receipt 述明无收款的誓章
E&9BeU
a# affiliate 联号；联营公司；附属公司
8(]*J8/wt affiliated company 附属公司；联号；联营公司
=)!sWY: affirmation [estate duty] 非宗教式宣誓〔遗产税〕
B^nE^"b affordability 负担能力
c <Fr^8 African Development Bank [AfDB] 非洲开发银行
s,Azcqem after-acquired property 事后取得的财产
\xR1|M after-hours dealing 市后交易
muc6gwBp after-tax profit 税后盈利；税后利润；税后溢利
U4M}E h8 agency agreement 代理协议
](-zt9,
N; agency expenses 代理机构的开支
`|(S]xPHM agency fee 代理费
JS$ojL^ Agency Law 《代理法》
~Z-o2+xA agent 代理人；承销人
grrM[Y7#~b agent of company 公司代理人
*3
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u ~n agent's fee 代理人费；经纪费
Q #IlUo aggregate 总计；总数；总体数字
-?nr q <3 aggregate amount 总款额；总额
Kjzo>fIC{ aggregate assets and liabilities 总体资产与负债
%?2y2O ,; aggregate at constant price 按固定价格计算的总体数字
%^Zu^uu aggregate demand 总需求
<x-7MU& aggregate gross position 总持仓量
Q,v/]bXd aggregate limit 总限额
H< 51dJn~ aggregate of salaries tax 合计薪俸税
JCO+_d#x aggregate performance 总体表现；总体业绩
P8[rp aggregate supply 总体供应
LT[g
+zGB aggregate surplus 总盈余
|r['"6
aggregate total 整体总额
Y<qWG 8X aggregate value 总值；合计价值
]"ou?ot } aggregated basis 合计基准
lV".-:u_ aggregated net chargeable income 合计应课税入息实额
_59f.FsVR aggregation 合并计算；合计；总和
TAB'oLNp aggregation of incomes of husband and wife 夫妇入息合并计算
!{q_ Q ! aggregation of property 财产的总和
/Ixv{H)H agio 差价；贴水
` {/"? s| Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
cY]BtJ# Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
ghGpi U$ 《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》
V9Pw\K!w#\ Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
&8\6%C 《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》
L9{y 1'') Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
+N}yqg E 《香港政府和大韩民国政府关于相互促进和保护投资协定》
C&HN#Q_ agreement for a settlement 授产协议
Y6G`p agreement for assignment 转让协议
?xwLe agreement for sale 售卖协议；买卖协议
WeZ?L|&%w0 agreement for sale and purchase 买卖协议
X6<Ds'I agreement for the payment of interest 支付利息协议
H7FOf[3' agreement for the repayment of money 还款协议
g o9tvK agreement of reinsurance 再保险协议
U3u j`Oq Agricultural Bank of China 中国农业银行
v` h n9O air passenger departure tax 飞机乘客离境税
HSR,moI Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
=&Z #QD"vl airport tax 机场税
W#&BU- |2 alcohol duty 酒精税
[2{ 2w68D! alienation 让与；让渡；转让
(<2!^v0.M alimony 生活费；赡养费
I;Pd}A_}=_ All Ordinaries Index [AOI] 所有普通股指数
#f@}$@ all risks 全险；综合险
+;T\:'CU All Sales Record for Stock Market 《股票市场成交报告》
_1G;!e O Allied Capital Resources Limited 新联财务有限公司
oP~%7J t all-items index [Consumer Price Index] 总指数〔消费物价指数〕
H1c>3c allocation letter 拨款信件
O1Ynl` } allocation of fund 分配款项；预留款项
wEZi eHw allocation of profit 利润分配；溢利分配
8.HJoos allocation warrant 拨款令
(QTQxZ allotment 分配；配股
Y0yu, allotment notice 股份配售通知；配股通知
3tW}a`z9 allotment of shares 股份分配
h<G7ocu ! allowable 可获宽免；免税的
Q[c:A@oW allowable business loss 可扣除的营业亏损
:} -VLp4b allowable expenses 可扣税的支出
%$_Y"82 allowance 免税额；津贴；备抵；准备金
vRb7=fXf allowance for debts 债项的免税额
iUbcvF3aP allowance for depreciation by wear and tear 耗损折旧免税额
2 ?F?C allowance for funeral expenses 殡殓费的免税额
fu
iTy72 allowance for inflation 为通货膨胀而预留的款项；通胀准备金
MU4 BAN allowance for repairs and outgoings 修葺及支出方面的免税额
P~84#5R1 allowance to debtor 给债务人的津贴
d*x&Uh[K alteration of capital 资本更改
H#M;T jR alternate trustee 候补受托人
L |8&9F\ amalgamation 合并
#y'p4Xf ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
a4XK.[O ambit of charges 征税范围；收费范围
oT|:gih5 amended valuation 经修订的估值
@"B{k %+ American Commodities Exchange 美国商品交易所
b/_u\R
]-' American Express Bank Limited 美国运通银行
O> >/2V9 American Stock Exchange 美国证券交易所
.l,]yWwfK amortization 摊销
F-XMy>9 amount due from banks 存放银行同业的款项
l,5isq
;m amount due from banks abroad 存放海外银行同业的款项
v%kl*K`* amount due from holding companies 控股公司欠款
Z 5g*' amount due from local banks 存放本港银行同业的款项
0+K<;5"63d amount due to banks 银行同业的存款
hY /qMK5 amount due to banks abroad 海外银行同业的存款
?w&?P}e + amount due to holding companies 控股公司存款
<E:_9#Z0sc amount due to local banks 本港银行同业的存款
- _~\d+>w amount due to outport banks 外埠银行同业的存款
N/[!$B0H@ amount for note issue 发行纸币的款额
:;;k+Sw3 amount of bond 担保契据的款额
|n;5D,r0C amount of consideration 代价款额
lk[u amount of contribution 供款数额
T+PERz( amount of indebtedness 负债款额
b8 1cq, amount of principal of the loan 贷款本金额
q ;#bFPh amount of rates chargeable 应征差饷数额
K"!U&`T amount of share capital 股本额
2V~uPZ amount of sums assured 承保款额
fm$Qd^E|e amount of variation 变动幅度
(w`_{%T amount of vote 拨款数额
i6S["\h> amount payable 应付款额
B 74 amount receivable 应收款额
efuiFN; Amsterdam Stock Exchange 阿姆斯特丹证券交易所
*,)1Dcv( analysis 分析
*\_>=sS x; ancillary risk 附属风险
IR?nH`V annual account 周年帐目；周年帐目报表；年度决算；年结
iVo-z# annual accounting date 年结日期
3N dO3-~) annual allowance 每年免税额；年积金；年度津贴；年津
D~TlG@Pq annual balance 年度余额
s@g _F annual disposable income 每年可动用收入
F&C< = l\X annual estimates 周年预算
O_ vH w^ annual fee 年费
3#aLCpVla annual general meeting 周年大会
Jx Kd annual growth rate 年增率；每年增长率
i~3\dp annual long-term supplement 长期个案每年补助金
4;(W0RQa annual pensionable emolument 可供计算退休金的年薪
k2.\1}\ annual report 年报
|,({$TrF Annual Report on the Consumer Price Index 《消费物价指数年报》
9ph>4u(R annual return 周年报表；周年申报表；每年报税表格
i2-]Xl Annual Return Rules 《周年报表规则》
mR t/ d annual review of consumer prices 每年消费物价回顾
m|;gl|dTB annual roll-forward basis 逐年延展方式
F& Rr&m annual salary 年薪
Fu% n8 annual statement 年度报表；年度决算表
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Hd{H= Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
~mZ[@ Z annuitant 年金受益人
3JD"* <zs annuity 年金
Q'Uv5p"X annuity contract 年金合约
uZ+"-Ig annuity on human life 人寿年金
o)Px d antecedent debt 先前的债项
sQ&<cBs2 ante-dated cheque 倒填日期支票
mnw(x#%P anticipated expenditure 预期开支
X_)I"` anticipated net profit 预期纯利
r1z +yx anticipated revenue 预期收入
b?2 \j} anti-inflation measure 反通货膨胀措施
nITkgN:s anti-inflationary stance 反通货膨胀立场
?;Da%VS3 apparent deficit 表面赤字
dnM. apparent financial solvency 表面偿债能力
vg1E@rH|} apparent partner 表面合伙人
Tm0\Oue0 application for personal assessment 个人入息课税申请书
sp_19u application of fund 资金应用
yNG|YB; application to release as liquidator and to destruct the books of accounts and documents
iAeq%N1(0 申请免除清盘人职务及毁灭帐簿与文件
\Hq=_}]F appointed actuary 委任精算师
Fr<tk^~/ appointed auditor 委任核数师；委任审计师
.3wx}!:*| appointed trustee 委任的受托人
I9nm$ ,i]7 appointer 委任人
iszVM apportioned pro rata 按比例分摊
WopA7J, apportionment 分配；分摊
=tX"aCW ~ Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
9niffq )h apportionment formula 分摊方程式
'oM=ZU8wo apportionment of estate duty 遗产税的分摊
kLXa1^Lq appraisal 估价；评估
67||wh.BU appreciable growth 可观增长
tItI^]w2s appreciable impact 显着影响
YllW2g: appreciable increase 可观增长
%][zn$aa| appreciation 增值；升值
1 l^ ` appreciation against other currencies 相对其他货币升值
T: ! H^ appreciation of the exchange value of Hong Kong dollar 港元汇值上升
+O8} twt@ appreciation tax 增值税
>
lI2r } appropriation 拨款；拨用；拨付
RF~ c/en appropriation account 拨款帐目
:>jzL8 Appropriation Bill 拨款法案
R $"> appropriation-in-aid system 补助拨款办法
I]Z"?T approved assets 核准资产
Y+EwBg)co approved basket stock 认可一篮子证券
(m')dSZ approved budget 核准预算
<AHdz/N approved charitable donation 认可慈善捐款
,8DjQz0ZPo approved charitable institution 认可慈善机构
Ng*O/g`%L approved currency 核准货币；认可货币
3'7X[{uBr approved estimates 核准预算
`0=j,54cx approved estimates of expenditure 核准开支预算
yJ(ITJE_Z approved overseas insurer 核准海外保险人
MEtKFC|p approved overseas trust company 核准海外信托公司
R78P](1\> approved pooled investment fund 核准汇集投资基金
jz I,B approved provident fund scheme 认可公积金计划
w3Dqpo8E approved provision 核准拨款
JaN53,&< approved redeemable share 核准可赎回股份
V|4k=_- approved regional stock 认可地区性证券
"&\]1A}Z-x approved retirement scheme 认可退休金计划
}dEf |6_ approved subordinated loan 核准附属贷款
/f> I;z1 arbitrage 套戥；套汇；套利
<}%gZ:Z6g arbitrageur 套戥者；套汇者
p(y HB([8 arbitrary amount 临时款项
B^j(Fq arrangement 措施；安排；协定
// #]CsFiP arrears 欠款
)r
XUJ29. arrears of pay 欠付薪酬
fh&Q(:ZU arrears of revenue 逾期未收税款；逾期未收的帐项
W)`H (J articles of association 组织章程；组织细则；组织章程细则
`t7GYmw^# Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
v5L #H =P ascertainment of profit 确定利润
-)e(Qt#ewl "Asia Clear" “亚洲结算系统”
6 h&i <-> Asia Commercial Bank Ltd. 亚洲商业银行有限公司
I$f'BAw Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
hN F, sA Asian Development Fund [ADF] 亚洲发展基金
Q 6<Uui w Asian dollar bond 亚洲美元债券
e$|)wOwU Asian dollar market 亚洲美元市场
i]WlMC6 Asian dollar rate 亚洲美元利率
&y wY?ox Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
_@?Jx/`;bk Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
8pt<)Rs} asked price 沽盘；喊价；索价；卖方报价
[4yQbqe; assessable income 应评税入息
X 51$5% assessable loss 应评税亏损
}n8;A;axi assessable profit 应评税利润
&jd<rs5} assessable value 应评税值
iz5wUye g assessed profit 估定利润
&!fcL Jd assessed value 经评估价值
A{"t0Ai='0 assessment 评税；评定；估价；评税单
n,LKkOG assessment number 评税编号；估价编号
"< R
2oo)^ assessment of additional tax 补加税评税
m)w- mc assessment of performance 业绩评估；实绩评价
m*,[1oeG& Assessor 评税主任
Pt;Ahmi asset price bubbles 资产价格泡沫
`;GGuJb \ asset-backed securities 具资产保证的证券
?2>v 5p assets accretion 资产增值
_
9]3S>Rn assets and liabilities 资产与负债
Qj[O$L0 $ assets betterment statement 资产递增表；资产改进表
z3L PR:& Z assets lending 实物放款；有抵押贷款
IcA~f@ assets of the company passing on the death 死者去世时转移的公司资产
?saVk7Z[|5 assets pledged as security for liabilities 用作负债抵押的资产
}-iOYSn assets portfolio 资产投资组合
Lxrn# Z eM assets price 资产价格
8nR,GW\ assets quality 资产质素
wajhFBJ assets realization 资产变现
' "
yl>" assets refinancing arrangement 资产再集资安排
z5w| +9U assets securitization 资产证券化
=LA@E&,j assets situated outside Hong Kong 在香港以外地方的资产
W}3vY] assets stripping 削减资产；拆卖资产
S`.-D+.68 assets value 资产值
bd}SB -D assignee 承让人
wB"Gw` D assignment 转让；转让书；转让契
n/D]r assignment of interest 权益转让
C>ZeG
Vq assignment of letters patent and trade mark 专利证书及商标转让
NWj@iyi< assignment of property 物业转让；物业转让书
H4j qF~ assignment right 转让权
Xpwom' assignor 转让人
,BAF?} 04= associate 有联系的人；有关连人士；相联者；合伙人；联系人
5,Zn$zosJC Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
NE"fyX` associate member 附属会员
]aL}&GlHt associated body corporate 相联法人团体
4F!d V;"Z( associated company 相联公司；联属公司
INpub 5 associated corporation 相联法团
A4 h/oMis Association of Chartered Certified Accountants [ACCA] [United Kingdom]
H skN(Ho 公认会计师公会〔英国〕
3}Qh`+Yj] Association of Futures Exchange Brokers 香港期货经纪协会
>j3N-;o@? Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
O2f2Fb$B7 association of underwriters 承保人组织
\f#ao<vQm assumption of control 接管
?C3cPt" assurance 担保；保险；转易；转易书
_#B/# ^a assurance of interest 权益的转易
qC1@p?8$ at 19XX price 按一九ＸＸ年价格计算
4uA^/]ygo at a discount 按赔价计算；按贴水价格计算；打折扣
EM}z-@A> at a premium 按溢价计算；按升水价格计算
7/L7L5h< at call 通知付款；按通知
!) 34tu2 at constant market price 按固定市价计算
566Qik w2 at constant price 按固定价格计算
;\N*iN#K at cost 按成本计算
Ip0q&i<6 at current market price 按当时市价计算；按现时市价计算
X Rn=;gK%J at current price 按当时价格计算；按现时价格计算
KG$2u:n at factor cost 按要素成本计算；按生产要素成本计算
(i 8 t^ at money-of-the-day price 按付款当日价格计算
`>Cx!sYhV at or better 按指定或较佳价位〔买卖指令〕
':3KZ4/ C at par 按面值计算；平价
"Cb<~Dy at sight 见票即付
jL SZ#H at the close 按收市盘
r;z A ` at the opening 按开市盘
>Fz$DKr[ attestation 见证；见证条款
}|,y`ui\ at-the-money option 平价期权
>YLm]7v} attorney 受权人；受托代表人
.E&~]< attornment 新拥有人承认书
e^ yB9b attributable profit 可归属利润
@V)WJ { attributable share value 可归属股份价值
\~PFD%]:3 Auckland Stock Exchange 奥克兰证券交易所
@ d\F; o< auction 拍卖
_q 8m$4 auctioneer 拍卖商
kN)ev?pQ[ audit 审计；核数
i7FEjjGtG Audit Commission 审计署
bb{+ Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
W= !f 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
q<VhP 2R audit review 帐目审查
;QYK {3R? Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
{/ta 1&xyG audited account 审计帐目；经审计的帐目
(Gc l,IW audited annual account 经审计的周年帐目
J}JnJV8|G audited balance sheet 经审计的资产负债表
<mN3:G auditor 核数师；核数主任；审计师
F}Au'D&n_ auditor's certificate 核数师证明书；审计师证明书
W4<}w-AoEp auditor's report 核数师报告；审计师报告
]l%j>Vb!L Aussie bond 澳元债券
wrbDbp1L austerity budget 紧缩预算
Gsb]e Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
&kG<LGXP# Australia All Ordinaries Index 澳洲所有普通股票指数
U:Y?2$# Australian Dollar [AUD] 澳元
/?sV\shy Australian Options Market 澳大利亚期权市场
?U |lZ ~o Australian Securities Commission 澳洲证券事务监察委员会
am}zOr\ Australian Society of Certified Practising Accountants 澳洲执业会计师公会
.NKN2 Australian Stock Exchange 澳大利亚证券交易所
x InWcQ Austrian Schilling [ATS] 奥地利先令
?CIa)dhu authentication 认证；鉴证
@:63OLlrG authority to purchase 委托购买证；委购书
9cLKb authorization 认可；核准；授权；授权书
/=N`P &R# authorization by direction 指示授权
sdb#K?l authorization by instruction 指令授权
&b_duWs authorization by warrant 令状授权
IY'S<)vOY authorization of unit trust 单位信托的认可
wNlp4Z'[ authorized agent 指定代理人
KnuqU2<
{ authorized capital 法定资本
w^~,M3(+)1 authorized clerk 出市员
*d=pK*g authorized dealer 认可交易商
m*1=-" P authorized financial institution 认可财务机构
?1YK-T@ authorized fund 认可基金
N67m=wRx authorized fund house 获授权的基金公司；认可基金公司
j'Fni4; authorized institution 认可机构
a a|xZ authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
Pu=YQ
#F' authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
u7S7lR"lxW authorized insurer 获授权保险人；获认可承保人
rB4]TQ`c authorized investment 特准投资项目
="V6 z$N authorized person 获授权人
139_\=5|U/ authorized representative 获授权代表
, vWcWT authorized share capital 法定股本
^W^%PJ D | automated quotation system 自动报价系统
CGQ`i Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
B9 ]KC i 自动交易系统〔香港期货交易所有限公司〕
y&UsSS automatic adjustment mechanism 自动调整机制
d2pVO]l YZ automatic adjustment system 自动调整系统
Ra/S 46$ Automatic Clearing House 自动票据交换所
;e+ErN`a.~ automatic exchange rates accumulation system 自动化汇率累集系统
GE |V^_|i Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
-0Ps. B automatic teller machine [ATM] 自动柜员机
[l0>pHl@ autopay 自动转帐
:p89J\ available assets 可用资产
8q_nOGd available fiscal reserve 现存财政储备
Wa wOap available profit 可用利润
-{^Gzui Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
W+e average 平均；平均数；海损
T{Av[>M average basic salary 平均基本薪金
flRok?iF average consumer expenditure 平均消费开支；一般消费开支
%5' 6^bT average cost 平均成本
)Zox ;}WK+ average cost of land production 增辟土地平均成本
KrB"2e+J average daily turnover 平均每日成交额
3{CXIS average daily wage rate 平均每日工资率
y\S}U{*Z' average expenditure pattern 平均开支模式
Vf0m7BJc3 average growth rate 平均增长率
+ps(9O/B> average net fixed assets 固定资产平均净值
'bTt dFvJ average of relatives 相对价格平均数
n}EH{k9# average price 平均价格
>o.4sN@ average propensity to consume 平均消费倾向；一般消费倾向
>HyZ~M average propensity to save 平均储蓄倾向；一般储蓄倾向
(V&$KDOA average rate 平均率
A|7%j0T average revenue 平均收入；平均收益
f-^JI*hj average stock 平均库存；平均存货
C h>r.OfP average yearly rent 平均年租
f<<1.4)oSV avoidance of double taxation 避免双重课税
\C x2$<8 avoidance of tax 避税
