A:
r*<)QP^B~ A share Ａ股；甲类股份
pS
vDH- abatement of tax 减税；减扣免税额
RuDn1h#u{ ABN AMRO Bank N.V. 荷兰银行
.WA( X5 above-the-line expenditure 线上项目支出；经常预算支出
A {lzQO above-the-line receipt 线上项目收入；经常预算收入
7nB@U$]-Sz ABSA Asia Limited 南非联合亚洲有限公司
=jjUwcl absolute change 绝对数值变更
nmp(%;<exN absolute expenditure 实际开支
6|3$43J,F absolute guideline figure 绝对准则数字
/j!?q I D absolute interest 绝对权益
QA\eXnR absolute order of discharge 绝对破产解除令
2/f:VB?<T absolute profit margin 绝对利润幅度
gT*0WgB absolute value 实值；绝对值
CZv.$H"lW absolutely vested interest 绝对既得权益
] L4B absorbed cost 已吸收成本；已分摊成本
j8?z@iG absorption 吸收；分摊；合并
4lH$BIAW absorption rate 吸收率；摊配率；分摊率
dIe-z7x ACB Finance Limited 亚洲商业财务有限公司
O.e^? ysp/ acceptable form of reciprocity 合理的互惠条件
YbF}(iM acceptable rate 适当利率；适当汇率
~sk ;6e)(2 acceptance agreement 承兑协议
]Qe;+p9vU acceptance for honour 参加承兑
B\1F acceptor 承兑人；接受人；受票人
_H(m4~ M acceptor for honour 参加承兑人
-Y%#z'^- accident insurance 意外保险
{XiBRs e Accident Insurance Association of Hong Kong 香港意外保险公会
ncf=S(G+ accident insurance scheme 意外保险计划
)s(J8J[b*L accident year basis 意外年度基准
,Khhu%$ accommodation 通融；贷款
vr2tIKvpn accommodation bill 通融票据；空头票据
6,)!\1k accommodation party 汇票代发人
y%
=nhV account balance 帐户余额；帐户结余
6*Jd8Bva\o account book 帐簿
oX@nWQBc_ account collected in advance 预收款项
utKtxLX" account current book 往来帐簿
cAIMt]_ account of after-acquired property 事后取得的财产报告
e~jw
YImA account of defaulter 拖欠帐目
}Og zSnR account payable 应付帐款
:)X?M L ? account payee only [A/C payee only] 只可转帐；存入收款人帐户
Q ^4j account receivable 应收帐款
Zso&.IATng account receivable report 应收帐款报表
qlmz@kTb account statement 结单；帐单；会计财务报表
iD#HB o account title 帐户名称；会计科目
C"_f3[Z accountant's report 会计师报告
8P.UB{QNe Accountant's Report Rules 会计师报告规则
X6%w6%su5 accounting and auditing procedure 会计与审计程序；会计与核数程序
v;AMx-_WH Accounting Arrangements 《会计安排》
]W3D4Swq accounting basis 会计基础
kxp $Nnk accounting by Official Receiver 破产管理署署长呈交的帐目
'CsD [< Accounting Circular 《会计通告》
Q3,`'[ F accounting class 会计类别
U8kH'OD accounting date 记帐日期；会计结算日期
_ In[Z? P} accounting for money 款项核算
6?Ul)' Accounting Officer 会计主任
*`[d C,+`. accounting period 会计报告期；会计期
Px5ArSS accounting policy 会计政策；会计方针
My0h9'K accounting practice 会计惯例
~` v 7 accounting principle 会计准则
@kC>+4s! accounting record 会计记录
l j*ELy accounting report 会计报告
<n< @
O5 Accounting Services Branch [Treasury] 会计事务部〔库务署〕
fRC(Yyx Accounting Society of China 中国会计学会
gsd9QW accounting statement 会计报表
ja*k\w{U' accounting system 会计制度；会计系统
t Jo,^fdfv accounting transaction 会计事项；帐务交易
`W< 7. accounting treatment 会计处理
&-W5 T?Sl accounting year 会计年度
2f ]CnD0$ accretion 增值；添加
w~@. & accrual 应计项目；应累算数目
3/mVdU?U accrual basis 应计制；权责发生制
o-2FGM`*VB accrual basis accounting 应计制会计；权责发生制会计
4 F~e3 accrue 应累算；应计
Oi +(` accrued benefit 应累算利益
\dSMF,E accrued charges 应计费用
:D6"h[7 accrued cumulative preference share dividend 应累算的累积优先股股息
`X]TIMc:Ad accrued expenses 应累算费用
aG;6^$H~ accrued interest payable 应付利息；应计未付利息
|xy r6gY accrued interest receivable 应收利息；应计未收利息
K[Bq,nP o accrued right 累算权益
pZp|F accruing profit 应累算的利润
X~ t] qT accumulated fiscal reserve 累积财政储备
XH&F n+ accumulated profit 累积利润；滚存溢利
3>qUYxG8 accumulated reserve 累积储备
VQF!|*#
accumulation of surplus income 累积收益盈余
jca7Cx`sm acquired assets 既得资产
&n+3^JNl acquisition 收购；购置；取得
"| w..%Wc acquisition cost 购置成本
0o2o]{rM{2 acquisition expenses 购置费用
j J6Y z acquisition of 100% interest 收购全部股权
@sv==|h acquisition of control 取得控制权
J8I_tF6 acquisition of fixed assets 购置固定资产
|4//%Ll/ acquisition of shell “买壳”
g9(zJ acquisition price 收购价
JVig lO1\ act of God 天灾
0 ;kcSz acting partner 执事合伙人
Z)Y--`*
active market 买卖活跃的市场；交投畅旺的市场；旺市
*F/ uAI^) active partner 积极参与的合伙人
c(Zar&z,E active trading 交投活跃
]bCeJE.+) actual circulation 实际流通
c n#JO^8 actual cost 实际成本
jV)!9+H# actual expenditure 实际开支；实际支出
! )$
PD @ actual income 实际入息；实际收入；实际收益
V0+D{|thh6 actual market 现货市场
f)hs>F actual price 现货价；实际价格
flp<QT actual profit 实际利润
gv$ 6\1 actual quotation 实盘；实际价位；实际报价
V_jVVy30Ji actual year basis 按实际年度计算
aCzdYv\} & actuals 实货
&RP!9{F< actuarial investigation 精算调查
<y1V2Np actuarial principle 精算原则
LcCb[r actuarial report 精算师报告
4q o4g + Actuarial Society of Hong Kong 香港精算学会
9'F-D actuarial valuation 精算师估值
6dQa|ACX_ actuary 精算师
7qSl qA<Hs ad referendum agreement 暂定协议；有待覆核的协定
Dt?O_Bdv[ ad valorem duty 从价税；按值征税
6#VG,'e3 ad valorem duty system 从价税制
Okm&b g ad valorem fee 从价费
GgkljF@{} ad valorem tariff 从价关税
e&Z}struE additional allowance 额外免税额
U*F|Z4{W additional amount for unexpired risk 未过期风险的额外款额
INSI$tA~ additional assessable profit 补加应评税利润
-\:#z4Tc additional assessment 补加评税
33x3zEUt6 additional commitment 额外承担
H pXMPHd additional commitment vote 额外承担拨款
CK[2duf^~ additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
Z0T{1Y EJ additional dependent parent allowance 供养父母额外免税额
d!/@+i additional provision 额外拨款
FrD.{(/~ additional stamp duty 附加印花税
f 'aQ T additional tax 补加税罚款；补加税款
']^e,9=Q Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
G|FF adjudged bankrupt 被裁定破产
8;9GM^L adjudicated bankrupt 裁定破产人
n's3!HQY[ adjudication fee 裁定费；评定印花税额手续费；评估契据费
b9%}< w adjudication of bankruptcy 裁定破产；宣告破产
Pm; /Ua adjudication of insolvency 裁定无力偿还债务
5 (bG adjusted actual 经调整的实数；调整后的实数
,GEMc a,` adjusted current assets 经调整的流动资产；调整后的流动资产
Ti`<,TA54 adjusted figure 经调整的数字；调整后的数额
GXB4&Q!C adjusted liabilities 经调整的负债；调整后的负债
R L/~E
xYC adjusted loss 经调整的亏损；调整后的亏损
BX$t |t;!m 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
|`T3H5X> adjusted profit 经调整的利润；调整后的利润
bep}|8,#u adjusted surplus 经调整的盈余额；调整后的盈余额
p#~' xq adjusted value 经调整的价值；调整后的价值
m&o}qzC'y adjustment 调整；修订；理算〔保险〕
mLX1w)=r adjustment centre 调剂中心
VpSk.WY/ e adjustment lag 调整过程的时间差距；调整时差
}CZ,W Jz= adjustment mechanism 调整机制
UN_f2 adjustment of loss 亏损调整
<b"ynoM.A adjustment process 调整过程；调整程序
P;0 tI; adjustment range 调整幅度
1)
V,>)Ak administered exchange rate 受管制汇率
Y'"2s~_
Z Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
h-h U=I8 administration expenses 行政费用
=MO2M~e! administration fee 手续费；行政费
FV^CSaN[R administration in bankruptcy 破产管理
J411bIxD+q administration order 遗产管理令
o+{}O_r administrator 管理人；遗产管理人
?cdSZ'49[ administrator of the estate 遗产管理人
ep<A d admission of debt 债项承认书
vai.",b=n6 admission of proof 接纳债权证明
{;^boo q advance 放贷款项；垫付款项；预支款项；预付款项
Us.yKAHP V advance account 暂支帐目；预付款帐户
`Yp\.K z advance compensation 预付补偿金
HRi ~ TZ?\ advance from shareholder 股东垫款
$+Ke$fq.> advance pending reimbursement 预支以待日后付还
0$l=ME( advanced economy 先进经济体系
`*PVFm> advancement 预付；预付财产
FW& P`Iu advances warrant 垫款令
g .aNITjP advancing 贷出
EAo7(d@ adverse balance 逆差
VHVU*6_ w adverse exchange 逆汇
<K: ?<F advertisement addressed to shareholders 在报章刊登的致股东通告
b6 _*ljM advice for collection 托收通知书
|# R;pEn advice of drawing 提款通知书；汇票通知书
DrbjqQL+. advice of payment 付款通知
=N01! ?{ Advisory Committee [Securities and Futures Commission]
~!~VC)a* 谘询委员会〔证券及期货事务监察委员会〕
k6rX/ocu Advisory Committee on Diversification 经济多元化谘询委员会
* JGm affidavit 誓章；遗产申报誓章
iQ*JU2;7 t affidavit of no receipt 述明无收款的誓章
l;U9d O}/[ affiliate 联号；联营公司；附属公司
wE3^6 affiliated company 附属公司；联号；联营公司
ba|x?kz affirmation [estate duty] 非宗教式宣誓〔遗产税〕
)/2* <jr affordability 负担能力
R 0+v5E African Development Bank [AfDB] 非洲开发银行
AC , $(E after-acquired property 事后取得的财产
4?M= ?K0 after-hours dealing 市后交易
O;
EI& after-tax profit 税后盈利；税后利润；税后溢利
9 4I8~Jj4 agency agreement 代理协议
//KTEAYyy# agency expenses 代理机构的开支
!.iu_xJ agency fee 代理费
N'Va&"&73> Agency Law 《代理法》
_6THyj$f agent 代理人；承销人
K2nq2Gbn agent of company 公司代理人
Cca(
oV agent's fee 代理人费；经纪费
N J:]jd aggregate 总计；总数；总体数字
k#`.!yI, aggregate amount 总款额；总额
7M}T^LC aggregate assets and liabilities 总体资产与负债
(rFY8oHD aggregate at constant price 按固定价格计算的总体数字
CU6rw+Vax aggregate demand 总需求
aW %ulZ aggregate gross position 总持仓量
% Z&[wU~ aggregate limit 总限额
NFY,$ aggregate of salaries tax 合计薪俸税
KXcG;b[7n aggregate performance 总体表现；总体业绩
K]zBPfx aggregate supply 总体供应
FB@c
+*1 aggregate surplus 总盈余
gqNd@tYI aggregate total 整体总额
?PiJ7| aggregate value 总值；合计价值
VZYd CZ&l7 aggregated basis 合计基准
a}#[mw@m= aggregated net chargeable income 合计应课税入息实额
Eag->mw/~ aggregation 合并计算；合计；总和
KJ,{w?p~
) aggregation of incomes of husband and wife 夫妇入息合并计算
S +|aCRS aggregation of property 财产的总和
L':;Vv~- agio 差价；贴水
7~c N 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》
9cFFQM|o Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
IkH]W!_+ 《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》
&GwBxJ
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
R`G%eG)+ 《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》
: <gmgI Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
.Xo, BEjE/ 《香港政府和大韩民国政府关于相互促进和保护投资协定》
ywmx6q4MFL agreement for a settlement 授产协议
^Ot+,l) agreement for assignment 转让协议
7u,56V?X agreement for sale 售卖协议；买卖协议
;M8N% agreement for sale and purchase 买卖协议
sq*R ) cZ agreement for the payment of interest 支付利息协议
Ts:dnGR5 agreement for the repayment of money 还款协议
$J[h(>-X agreement of reinsurance 再保险协议
RmO-".$yt Agricultural Bank of China 中国农业银行
1>b kVA air passenger departure tax 飞机乘客离境税
W>dS@;E Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
)8ctNpQt airport tax 机场税
b'Z#RIb alcohol duty 酒精税
go6Hb> alienation 让与；让渡；转让
y&lj+j alimony 生活费；赡养费
,nMLu a\ All Ordinaries Index [AOI] 所有普通股指数
P^v`5v all risks 全险；综合险
.,l ?z All Sales Record for Stock Market 《股票市场成交报告》
!fwLC"QC Allied Capital Resources Limited 新联财务有限公司
Xo(K*eIN all-items index [Consumer Price Index] 总指数〔消费物价指数〕
&xr? yd allocation letter 拨款信件
)Be}Ev#)Zx allocation of fund 分配款项；预留款项
6h}f^eJ:K, allocation of profit 利润分配；溢利分配
:
i3 -7 k allocation warrant 拨款令
LB? evewu allotment 分配；配股
T'\ lntN allotment notice 股份配售通知；配股通知
(o{QSk\ allotment of shares 股份分配
vb9G_Pf z allowable 可获宽免；免税的
.zlUN0oe allowable business loss 可扣除的营业亏损
N-3w)23*: allowable expenses 可扣税的支出
h_?D%b~5 allowance 免税额；津贴；备抵；准备金
7R<<}dA] allowance for debts 债项的免税额
|=l;UqB allowance for depreciation by wear and tear 耗损折旧免税额
-DX|[70 allowance for funeral expenses 殡殓费的免税额
>T.U\,om7 allowance for inflation 为通货膨胀而预留的款项；通胀准备金
e.\ d7_T+ allowance for repairs and outgoings 修葺及支出方面的免税额
H h$D:ZO allowance to debtor 给债务人的津贴
$" J+3mO alteration of capital 资本更改
fcr\XCG7U alternate trustee 候补受托人
{ qx}f^WV amalgamation 合并
T $GhE ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
r4Pm
i ambit of charges 征税范围；收费范围
3?B q(( amended valuation 经修订的估值
cli P+# American Commodities Exchange 美国商品交易所
n1DD+@ American Express Bank Limited 美国运通银行
j?/T7a^ American Stock Exchange 美国证券交易所
W)<us?5Ec5 amortization 摊销
*M/3 1qI amount due from banks 存放银行同业的款项
FlD
!? amount due from banks abroad 存放海外银行同业的款项
& @^|=>L amount due from holding companies 控股公司欠款
DDN#w<# amount due from local banks 存放本港银行同业的款项
\4~uop,Nb+ amount due to banks 银行同业的存款
ff?:_q+.N amount due to banks abroad 海外银行同业的存款
65 =i`!f amount due to holding companies 控股公司存款
oO$a4|&, amount due to local banks 本港银行同业的存款
H1 n`A#6? amount due to outport banks 外埠银行同业的存款
AmRppbj/wO amount for note issue 发行纸币的款额
pHn i"i T amount of bond 担保契据的款额
z]=A3!H/Y amount of consideration 代价款额
PS`v3|d}}} amount of contribution 供款数额
(Pin9^`ALc amount of indebtedness 负债款额
%1 @+p f/ amount of principal of the loan 贷款本金额
Ga sIOPzK amount of rates chargeable 应征差饷数额
d;:+Xd` amount of share capital 股本额
)]n:y M amount of sums assured 承保款额
h/ V0}|b amount of variation 变动幅度
o {
\cCZ" amount of vote 拨款数额
d#vq+wR amount payable 应付款额
P ` Anf_ amount receivable 应收款额
a)Qx43mOS Amsterdam Stock Exchange 阿姆斯特丹证券交易所
o9<jj> R; analysis 分析
_yJd @ ancillary risk 附属风险
@/`b:sv&* annual account 周年帐目；周年帐目报表；年度决算；年结
/tJJ2 =%l annual accounting date 年结日期
Ca*^U- annual allowance 每年免税额；年积金；年度津贴；年津
#`<|W5 annual balance 年度余额
QlSZr[^ v annual disposable income 每年可动用收入
OY51~#BF annual estimates 周年预算
'd|_ i6:y& annual fee 年费
PD:"
SfV,G annual general meeting 周年大会
)e4nKh], annual growth rate 年增率；每年增长率
[FAoC3 k-h annual long-term supplement 长期个案每年补助金
k JlRdt2 annual pensionable emolument 可供计算退休金的年薪
U" aFi annual report 年报
F4e< =R Annual Report on the Consumer Price Index 《消费物价指数年报》
EbY%:jR annual return 周年报表；周年申报表；每年报税表格
[|<|a3']| Annual Return Rules 《周年报表规则》
"DjD"?/b annual review of consumer prices 每年消费物价回顾
}PK8[N
annual roll-forward basis 逐年延展方式
y_Bmd annual salary 年薪
g(,gg1mG annual statement 年度报表；年度决算表
%=]~5a9 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
Cc]t*;nU_ annuitant 年金受益人
g.s~Ph- G annuity 年金
o D*h@yL annuity contract 年金合约
7 1@V|$Dy annuity on human life 人寿年金
+s mP R antecedent debt 先前的债项
+K;
X$kB ante-dated cheque 倒填日期支票
teg LGp@_ anticipated expenditure 预期开支
lmp0Ye| anticipated net profit 预期纯利
m mu{K$9}I anticipated revenue 预期收入
*t 3fbD anti-inflation measure 反通货膨胀措施
@L=xY[&{ anti-inflationary stance 反通货膨胀立场
Z vk O#j apparent deficit 表面赤字
}Rt?p8p apparent financial solvency 表面偿债能力
<n vz*s apparent partner 表面合伙人
m.&z:`x[ application for personal assessment 个人入息课税申请书
-$QzbRF5R application of fund 资金应用
?r'rvu'/ application to release as liquidator and to destruct the books of accounts and documents
R}#?A%,* 申请免除清盘人职务及毁灭帐簿与文件
3(}W=o I appointed actuary 委任精算师
mKvk6OC appointed auditor 委任核数师；委任审计师
-Z-|49I/mN appointed trustee 委任的受托人
a^@6hC>sr appointer 委任人
SYw>P1 apportioned pro rata 按比例分摊
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]Ii apportionment 分配；分摊
KaauX
m Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
>Te Ta l apportionment formula 分摊方程式
{3i.U028] apportionment of estate duty 遗产税的分摊
0AZ Vc appraisal 估价；评估
ido'<;4> appreciable growth 可观增长
H CZ#7 Z appreciable impact 显着影响
Vge9AH:op appreciable increase 可观增长
jRm v~] appreciation 增值；升值
MIsjTKE appreciation against other currencies 相对其他货币升值
q#x oM1 appreciation of the exchange value of Hong Kong dollar 港元汇值上升
"S,,Bj L appreciation tax 增值税
>j4;{r+eQw appropriation 拨款；拨用；拨付
MQG(n +c appropriation account 拨款帐目
H]H*Ouu["e Appropriation Bill 拨款法案
_<+! appropriation-in-aid system 补助拨款办法
.Lr;{B approved assets 核准资产
x<>#G~- approved basket stock 认可一篮子证券
] L"jt8E approved budget 核准预算
D2# 3fM6 approved charitable donation 认可慈善捐款
&_x:+ {06 approved charitable institution 认可慈善机构
\3"4;fM!i approved currency 核准货币；认可货币
}:])1!a approved estimates 核准预算
T[` o$j6 approved estimates of expenditure 核准开支预算
Q;*TnVbJ approved overseas insurer 核准海外保险人
9G[!"eZ} approved overseas trust company 核准海外信托公司
U6t>UE6k approved pooled investment fund 核准汇集投资基金
rUc2'Ct approved provident fund scheme 认可公积金计划
P6!c-\ approved provision 核准拨款
%d c=Q SL approved redeemable share 核准可赎回股份
+g(>]!swb approved regional stock 认可地区性证券
[d`J2^z} approved retirement scheme 认可退休金计划
^a 0{"|Lq approved subordinated loan 核准附属贷款
o+*YX!]#L arbitrage 套戥；套汇；套利
p`fUpARA! arbitrageur 套戥者；套汇者
F/tGk9v arbitrary amount 临时款项
AU -, arrangement 措施；安排；协定
A_tdtN< arrears 欠款
>=G;rs arrears of pay 欠付薪酬
&GG J=c\ arrears of revenue 逾期未收税款；逾期未收的帐项
eGkB#.+J! articles of association 组织章程；组织细则；组织章程细则
Sb+^~ M Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
&xo_93 ascertainment of profit 确定利润
$nUhM|It "Asia Clear" “亚洲结算系统”
5/F1| N4 Asia Commercial Bank Ltd. 亚洲商业银行有限公司
@SjISZw _ Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
&G\Vn,1v Asian Development Fund [ADF] 亚洲发展基金
X4_1kY; Asian dollar bond 亚洲美元债券
tg _xk+x Asian dollar market 亚洲美元市场
A(V,qw8 Asian dollar rate 亚洲美元利率
n`8BE9h^ Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
oCg|*
c|+ Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
JfGU3d*c asked price 沽盘；喊价；索价；卖方报价
fd! bs*\X assessable income 应评税入息
s1.EE|h,5 assessable loss 应评税亏损
` $*I%oT; assessable profit 应评税利润
[3lAKI assessable value 应评税值
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r5*< assessed profit 估定利润
% CV @FdB assessed value 经评估价值
4
3V {q assessment 评税；评定；估价；评税单
& Xm !i(i assessment number 评税编号；估价编号
>o9tl O) assessment of additional tax 补加税评税
mE=%+:o. assessment of performance 业绩评估；实绩评价
? l/VCEZP Assessor 评税主任
[1nfSW asset price bubbles 资产价格泡沫
$ @g\wz asset-backed securities 具资产保证的证券
H e vZ}. assets accretion 资产增值
a> qB
k}) assets and liabilities 资产与负债
[U'I3x, assets betterment statement 资产递增表；资产改进表
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$'Q assets lending 实物放款；有抵押贷款
o 9\J
vJk assets of the company passing on the death 死者去世时转移的公司资产
?*cr|G$r[ assets pledged as security for liabilities 用作负债抵押的资产
v+Mi"ZA d assets portfolio 资产投资组合
hGh91c;4 assets price 资产价格
l7 Pn5c assets quality 资产质素
N iw~0"-V assets realization 资产变现
" 'U+T:S assets refinancing arrangement 资产再集资安排
N!!=9'fGF assets securitization 资产证券化
cZC%W!pT assets situated outside Hong Kong 在香港以外地方的资产
5QN ~^ assets stripping 削减资产；拆卖资产
3w!8PPl assets value 资产值
'tvX.aX2 assignee 承让人
u#!QI QW assignment 转让；转让书；转让契
. 3 >`y L assignment of interest 权益转让
iOY : a assignment of letters patent and trade mark 专利证书及商标转让
uJ-Q]yQ assignment of property 物业转让；物业转让书
A \ARjSdb assignment right 转让权
'^B[Krs'Z` assignor 转让人
Cq8.^= }_ associate 有联系的人；有关连人士；相联者；合伙人；联系人
8! eYax Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
[ GQn1ZLc associate member 附属会员
i&mcM_g32 associated body corporate 相联法人团体
USd7g Oq( associated company 相联公司；联属公司
+a3H1 tt~ associated corporation 相联法团
jKr\mb Association of Chartered Certified Accountants [ACCA] [United Kingdom]
P^[eTR*? 公认会计师公会〔英国〕
pLj[b4p9 Association of Futures Exchange Brokers 香港期货经纪协会
o-I:p$B - Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
>|zMN$: association of underwriters 承保人组织
9Xl[AVs:M
assumption of control 接管
sE^ee2]OI@ assurance 担保；保险；转易；转易书
B 703{k assurance of interest 权益的转易
sU Er?T Z at 19XX price 按一九ＸＸ年价格计算
& _cH9zw@ at a discount 按赔价计算；按贴水价格计算；打折扣
C(CwsdlP at a premium 按溢价计算；按升水价格计算
Gb!R>WY at call 通知付款；按通知
56w uk
[) at constant market price 按固定市价计算
W {A4*{ at constant price 按固定价格计算
J4?i\wD: at cost 按成本计算
M h"X9-Ot at current market price 按当时市价计算；按现时市价计算
\!LIqqX at current price 按当时价格计算；按现时价格计算
/U26IbJ at factor cost 按要素成本计算；按生产要素成本计算
)iX2r { at money-of-the-day price 按付款当日价格计算
U}T{r%9 at or better 按指定或较佳价位〔买卖指令〕
moS0y?N at par 按面值计算；平价
QjOO ^6Fh at sight 见票即付
tNoPpIu at the close 按收市盘
CiW z>HWH at the opening 按开市盘
S^s |/!> attestation 见证；见证条款
d! {]CZ"@ at-the-money option 平价期权
%(&$CmS@ attorney 受权人；受托代表人
CKI.\o attornment 新拥有人承认书
uM)#T*( attributable profit 可归属利润
Znw3P|>B attributable share value 可归属股份价值
5(5:5q.A/D Auckland Stock Exchange 奥克兰证券交易所
2nf<RE> auction 拍卖
IJ]rVty auctioneer 拍卖商
r MWJ audit 审计；核数
.Ht;xq Audit Commission 审计署
,I6li7V Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
^XX_ qC'1 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
:%_\!FvS audit review 帐目审查
Gsn$r(m{K Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
p<[ MU4 audited account 审计帐目；经审计的帐目
) >te|@}o audited annual account 经审计的周年帐目
j)ME%17 audited balance sheet 经审计的资产负债表
R1$s1@3I| auditor 核数师；核数主任；审计师
E $.f AIt auditor's certificate 核数师证明书；审计师证明书
Upa F>,kM auditor's report 核数师报告；审计师报告
QUeuN?3X\ Aussie bond 澳元债券
v]Fw~Y7 l! austerity budget 紧缩预算
/q,v Q[ R/ Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
!He_f-eZ Australia All Ordinaries Index 澳洲所有普通股票指数
xv"v=' Australian Dollar [AUD] 澳元
dBw 7l} Australian Options Market 澳大利亚期权市场
|yl,7m/B-G Australian Securities Commission 澳洲证券事务监察委员会
''dS {nQs Australian Society of Certified Practising Accountants 澳洲执业会计师公会
=MU(!` Australian Stock Exchange 澳大利亚证券交易所
% 2wr%* h Austrian Schilling [ATS] 奥地利先令
H +' 6*akV authentication 认证；鉴证
]"/SU6#4: authority to purchase 委托购买证；委购书
E+ctiVL authorization 认可；核准；授权；授权书
8eVy*h2:= authorization by direction 指示授权
gky+.EP. authorization by instruction 指令授权
_h+7 K K authorization by warrant 令状授权
J#W*,%8O authorization of unit trust 单位信托的认可
WeJ=]7T'L authorized agent 指定代理人
IwXWtVL authorized capital 法定资本
kXV;J$1 authorized clerk 出市员
X1HEeJ| authorized dealer 认可交易商
7Kf authorized financial institution 认可财务机构
jW]"Um-] authorized fund 认可基金
Q6)?#7<jy authorized fund house 获授权的基金公司；认可基金公司
<Drm#2x!E authorized institution 认可机构
yg.o?eML authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
~&? 57Sw*m authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
N a$.VT authorized insurer 获授权保险人；获认可承保人
=r 4sF!g authorized investment 特准投资项目
Mz.C`Z>o authorized person 获授权人
NH;e |8 authorized representative 获授权代表
\ ZM5J authorized share capital 法定股本
A9lw^. automated quotation system 自动报价系统
eC"k-a8j+ Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
up{0ehr 自动交易系统〔香港期货交易所有限公司〕
4E2#krE% automatic adjustment mechanism 自动调整机制
Sg$\ H automatic adjustment system 自动调整系统
jzJQ/ZFS Automatic Clearing House 自动票据交换所
Iprt
ZqiL automatic exchange rates accumulation system 自动化汇率累集系统
A yWdJ<OU Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
7] } I automatic teller machine [ATM] 自动柜员机
A!,c@Kv
3 autopay 自动转帐
i=L 86Ks available assets 可用资产
\q?^DI:` available fiscal reserve 现存财政储备
t>Ye*eR*`U available profit 可用利润
=;+gge!?bB Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
^v xx]Hji average 平均；平均数；海损
MJh.)kd$ average basic salary 平均基本薪金
t{> #)5Pqv average consumer expenditure 平均消费开支；一般消费开支
i} :hmy' average cost 平均成本
6fo\ z2 average cost of land production 增辟土地平均成本
o{>4PZ}=g average daily turnover 平均每日成交额
c( uD kX average daily wage rate 平均每日工资率
%%|p J%}Q> average expenditure pattern 平均开支模式
= /}Rnl+c average growth rate 平均增长率
e`co:HO `# average net fixed assets 固定资产平均净值
*v%gNq average of relatives 相对价格平均数
l9C `:g average price 平均价格
:-O$rm average propensity to consume 平均消费倾向；一般消费倾向
1 $1>cuu average propensity to save 平均储蓄倾向；一般储蓄倾向
#q K.AZi average rate 平均率
\?oT.z5VG& average revenue 平均收入；平均收益
k>F!S`a&m average stock 平均库存；平均存货
q_6lD~~q^ average yearly rent 平均年租
2< 9K}Of avoidance of double taxation 避免双重课税
t
#Kucde avoidance of tax 避税
