A:
h+Yd
\k A share Ａ股；甲类股份
T \= #y abatement of tax 减税；减扣免税额
j(K)CHH ABN AMRO Bank N.V. 荷兰银行
FU J<gqL above-the-line expenditure 线上项目支出；经常预算支出
rwio>4= above-the-line receipt 线上项目收入；经常预算收入
$/@
L ABSA Asia Limited 南非联合亚洲有限公司
!y>up+cRjl absolute change 绝对数值变更
4i }nk
T absolute expenditure 实际开支
q4 G$I?4 absolute guideline figure 绝对准则数字
X Z3fWcw [ absolute interest 绝对权益
6%:~.ZfN absolute order of discharge 绝对破产解除令
?$uF(>LD
absolute profit margin 绝对利润幅度
_Ex<VF u absolute value 实值；绝对值
#a2Z.a<V absolutely vested interest 绝对既得权益
3h je absorbed cost 已吸收成本；已分摊成本
?,+&NX3m absorption 吸收；分摊；合并
'jO8C2Th% absorption rate 吸收率；摊配率；分摊率
l]Xbd{ ACB Finance Limited 亚洲商业财务有限公司
B4* y-Q.* acceptable form of reciprocity 合理的互惠条件
xO<%lq` acceptable rate 适当利率；适当汇率
!_~ /Y/M acceptance agreement 承兑协议
_5(1T%K) acceptance for honour 参加承兑
+xsGa{` acceptor 承兑人；接受人；受票人
"USzk7=&. acceptor for honour 参加承兑人
j72mm! accident insurance 意外保险
VlSM/y5 Accident Insurance Association of Hong Kong 香港意外保险公会
jvD_{r accident insurance scheme 意外保险计划
i "X" -)# accident year basis 意外年度基准
#3{}(T7 accommodation 通融；贷款
~x+'-2A46 accommodation bill 通融票据；空头票据
fkI mX:|q accommodation party 汇票代发人
a~LdcUYs account balance 帐户余额；帐户结余
ST~YO account book 帐簿
C&%NO;Ole account collected in advance 预收款项
gyV`]u q G account current book 往来帐簿
7N@[Rtv
account of after-acquired property 事后取得的财产报告
9V&+xbR& account of defaulter 拖欠帐目
[wiB1{/Ls. account payable 应付帐款
6 A|XB3 account payee only [A/C payee only] 只可转帐；存入收款人帐户
yGrnzB6 | account receivable 应收帐款
quC$<Y account receivable report 应收帐款报表
GO@<?>K account statement 结单；帐单；会计财务报表
?*r%*CL account title 帐户名称；会计科目
'irwecd8 accountant's report 会计师报告
`
"-P g5 Accountant's Report Rules 会计师报告规则
4GeN <9~YS accounting and auditing procedure 会计与审计程序；会计与核数程序
r$'.$k\ Accounting Arrangements 《会计安排》
:A:7^jrhi accounting basis 会计基础
,O:p`"3`0= accounting by Official Receiver 破产管理署署长呈交的帐目
!b4AeiL>w Accounting Circular 《会计通告》
@ ,;h!vB*= accounting class 会计类别
m|x_++3 accounting date 记帐日期；会计结算日期
|`Yn'Mj8rm accounting for money 款项核算
{Oq8A.daJ Accounting Officer 会计主任
"UhE'\() accounting period 会计报告期；会计期
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#m _w* accounting policy 会计政策；会计方针
N;BuBm5K accounting practice 会计惯例
RW1+y/#%P accounting principle 会计准则
v6Y[_1 accounting record 会计记录
R^sgafGl= accounting report 会计报告
Z(t O]tQE Accounting Services Branch [Treasury] 会计事务部〔库务署〕
ZNk[Jn
[. Accounting Society of China 中国会计学会
,/TmTX--d accounting statement 会计报表
NZADHO@0 accounting system 会计制度；会计系统
I|K!hQ"m accounting transaction 会计事项；帐务交易
:oC;.u<*8 accounting treatment 会计处理
P?c V d2Y accounting year 会计年度
< 1 m ` accretion 增值；添加
iC^G^ ~V+H accrual 应计项目；应累算数目
YGs'[On8 accrual basis 应计制；权责发生制
%6^nb'l'C accrual basis accounting 应计制会计；权责发生制会计
/YU8L accrue 应累算；应计
2Q@Jp`# ,4 accrued benefit 应累算利益
h8Oj
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J(maJuY accrued cumulative preference share dividend 应累算的累积优先股股息
y;4g>ma0 accrued expenses 应累算费用
=OV5DmVmQ accrued interest payable 应付利息；应计未付利息
H INk&)FC accrued interest receivable 应收利息；应计未收利息
\ -{$IC-L accrued right 累算权益
7bRfkKD accruing profit 应累算的利润
|M
t2 accumulated fiscal reserve 累积财政储备
V>Xg\9B_ accumulated profit 累积利润；滚存溢利
k\*?<g accumulated reserve 累积储备
nnE'zk<" accumulation of surplus income 累积收益盈余
V=5*) i/ acquired assets 既得资产
CyHHV acquisition 收购；购置；取得
I8B0@ZtV acquisition cost 购置成本
G|-RscPe acquisition expenses 购置费用
< .e4 acquisition of 100% interest 收购全部股权
f#!nj]}# acquisition of control 取得控制权
X%JyC_~< acquisition of fixed assets 购置固定资产
].aFdy acquisition of shell “买壳”
AcH!KbYf acquisition price 收购价
I*(kv7(c0 act of God 天灾
uV@' 898%5 acting partner 执事合伙人
yD.(j*bMK; active market 买卖活跃的市场；交投畅旺的市场；旺市
M6qNh`+HO active partner 积极参与的合伙人
G,^ ?qbHg active trading 交投活跃
Q*1'k %7 actual circulation 实际流通
@p^E Xc*| actual cost 实际成本
7t}s5}Z 4 actual expenditure 实际开支；实际支出
k{b|w ') actual income 实际入息；实际收入；实际收益
?1 Vx)j>| actual market 现货市场
T"C.>G'[B actual price 现货价；实际价格
gGBRfq> actual profit 实际利润
a K| actual quotation 实盘；实际价位；实际报价
#Yp&yi
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+opym!\ actuals 实货
O 7 LJ-M actuarial investigation 精算调查
-b8SaLak actuarial principle 精算原则
VYh/ URU> actuarial report 精算师报告
(4yXr|to} Actuarial Society of Hong Kong 香港精算学会
d7QUg 6= actuarial valuation 精算师估值
s"w^E\ >6 actuary 精算师
GE =S.P; ad referendum agreement 暂定协议；有待覆核的协定
u8| CeA ad valorem duty 从价税；按值征税
I?%q`GyP5 ad valorem duty system 从价税制
}aXS MxCd ad valorem fee 从价费
(Pw,3CbJ ad valorem tariff 从价关税
_?'W 30Dg additional allowance 额外免税额
)^4Ljb1 additional amount for unexpired risk 未过期风险的额外款额
Bj><0
cNF additional assessable profit 补加应评税利润
0raFb,6l additional assessment 补加评税
V6((5o# additional commitment 额外承担
I!u=.[5zdC additional commitment vote 额外承担拨款
b2[U3)|oO additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
OkISR j'!U additional dependent parent allowance 供养父母额外免税额
IuAu_`,Ndi additional provision 额外拨款
Fn4yx~ 0 additional stamp duty 附加印花税
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49:R}r additional tax 补加税罚款；补加税款
| *h{GX.( Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
ya^8mp- adjudged bankrupt 被裁定破产
8f)pf$v` adjudicated bankrupt 裁定破产人
-wl&~}%M adjudication fee 裁定费；评定印花税额手续费；评估契据费
dV'^K%# adjudication of bankruptcy 裁定破产；宣告破产
K]M@t= adjudication of insolvency 裁定无力偿还债务
/?XI,#j3kM adjusted actual 经调整的实数；调整后的实数
(. YSs adjusted current assets 经调整的流动资产；调整后的流动资产
EL z5P}L6 adjusted figure 经调整的数字；调整后的数额
Ars*H,9>e adjusted liabilities 经调整的负债；调整后的负债
}0@@_Y]CC adjusted loss 经调整的亏损；调整后的亏损
s?->2gxhx 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
i1KjQ1\a + adjusted profit 经调整的利润；调整后的利润
S # baOO adjusted surplus 经调整的盈余额；调整后的盈余额
P 0hr=/h4 adjusted value 经调整的价值；调整后的价值
*kTp(*K/7` adjustment 调整；修订；理算〔保险〕
~7g$T Ae{ adjustment centre 调剂中心
8Exky^OT| adjustment lag 调整过程的时间差距；调整时差
Q!=`|X|: adjustment mechanism 调整机制
EK0~ 3HSZ adjustment of loss 亏损调整
60A!Gob adjustment process 调整过程；调整程序
4t/ ?b adjustment range 调整幅度
ev+H{5W8 administered exchange rate 受管制汇率
h?B1Emlq Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
! ?+0O]`} administration expenses 行政费用
X c"
%- administration fee 手续费；行政费
8No'8(dPX administration in bankruptcy 破产管理
`Eu,SvkF w administration order 遗产管理令
kv+^U^WoU administrator 管理人；遗产管理人
cT/mi": 8{ administrator of the estate 遗产管理人
%0}}Qt admission of debt 债项承认书
3$5E1*ed admission of proof 接纳债权证明
/Lm~GmPt advance 放贷款项；垫付款项；预支款项；预付款项
u#^l9/tl advance account 暂支帐目；预付款帐户
iPWr- advance compensation 预付补偿金
,mi7WW9 advance from shareholder 股东垫款
K4]Z VMm/* advance pending reimbursement 预支以待日后付还
5|Z8UzL advanced economy 先进经济体系
F!/-2u5gF advancement 预付；预付财产
O#O" ]A advances warrant 垫款令
$ # GuV' advancing 贷出
`l. bU3C adverse balance 逆差
/0fsn_ adverse exchange 逆汇
o& z [d advertisement addressed to shareholders 在报章刊登的致股东通告
DS7L}] advice for collection 托收通知书
v.>K
)%`# advice of drawing 提款通知书；汇票通知书
l;R8"L:,p\ advice of payment 付款通知
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2V$ `k Advisory Committee [Securities and Futures Commission]
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.f 谘询委员会〔证券及期货事务监察委员会〕
YN<vOv Advisory Committee on Diversification 经济多元化谘询委员会
94t`&jZ&|u affidavit 誓章；遗产申报誓章
5=<KA affidavit of no receipt 述明无收款的誓章
+s;Vfc$b]H affiliate 联号；联营公司；附属公司
hmG8
{h/ affiliated company 附属公司；联号；联营公司
~ QohP`_ affirmation [estate duty] 非宗教式宣誓〔遗产税〕
5ZH3}B^L$ affordability 负担能力
Y{#*;p*I African Development Bank [AfDB] 非洲开发银行
34k>O after-acquired property 事后取得的财产
$9r4MMs{$ after-hours dealing 市后交易
% a.T@ E after-tax profit 税后盈利；税后利润；税后溢利
2*#i/SE_ agency agreement 代理协议
PN<Vqt W agency expenses 代理机构的开支
W ;+()vC agency fee 代理费
Y}t)!}p$r Agency Law 《代理法》
:Mh\;e agent 代理人；承销人
/cUu]#h agent of company 公司代理人
_FcTY5."S agent's fee 代理人费；经纪费
UHU ,zgM aggregate 总计；总数；总体数字
ZUS5z+o aggregate amount 总款额；总额
x aoR\H aggregate assets and liabilities 总体资产与负债
,RY;dX-# aggregate at constant price 按固定价格计算的总体数字
c|aX4 =Z aggregate demand 总需求
=h|cs{eT\2 aggregate gross position 总持仓量
EEK!'[<,sE aggregate limit 总限额
pYr+n9)^ aggregate of salaries tax 合计薪俸税
.oTS7rYw aggregate performance 总体表现；总体业绩
t)?K@{ 9 aggregate supply 总体供应
L$ s ENOm aggregate surplus 总盈余
) )FLM^dj aggregate total 整体总额
J-uQF| aggregate value 总值；合计价值
|s(Ih_Zn aggregated basis 合计基准
oz,.gP% aggregated net chargeable income 合计应课税入息实额
%x Q'i4` aggregation 合并计算；合计；总和
r7R.dD /. aggregation of incomes of husband and wife 夫妇入息合并计算
=_ m3 ~=Z aggregation of property 财产的总和
}BL7P-km agio 差价；贴水
mv~?1aIKD 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》
zb"4_L@m2 Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
PeqW+Q. 《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》
'@M"#`#0 Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
q+p}U}L=
k 《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》
$0un`&W Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
S
~f z 《香港政府和大韩民国政府关于相互促进和保护投资协定》
=2=rPZw9 agreement for a settlement 授产协议
"$o>_+U
agreement for assignment 转让协议
V rx,'/IS8 agreement for sale 售卖协议；买卖协议
(y&sUc9 agreement for sale and purchase 买卖协议
SDE$ymP x agreement for the payment of interest 支付利息协议
GRkN0|ovfj agreement for the repayment of money 还款协议
f_xv X f: agreement of reinsurance 再保险协议
chKEGosbF Agricultural Bank of China 中国农业银行
= jS$p iw. air passenger departure tax 飞机乘客离境税
_O'!C!K6 Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
*x]*% airport tax 机场税
LW.j)wB] alcohol duty 酒精税
\)o.Y
zAo@ alienation 让与；让渡；转让
(S+/e5c) alimony 生活费；赡养费
? nbu`K6T All Ordinaries Index [AOI] 所有普通股指数
EQd<!)HZ all risks 全险；综合险
:b %2qBv All Sales Record for Stock Market 《股票市场成交报告》
ISK 8t Allied Capital Resources Limited 新联财务有限公司
A?}[rM
Z all-items index [Consumer Price Index] 总指数〔消费物价指数〕
P:vp/x ! allocation letter 拨款信件
Cj`~ntMN allocation of fund 分配款项；预留款项
<Z.{q Zd allocation of profit 利润分配；溢利分配
!Qb uOvw allocation warrant 拨款令
t1J3'lS allotment 分配；配股
]d7A|)q allotment notice 股份配售通知；配股通知
8Yf*vp>T/x allotment of shares 股份分配
-vT{D$&1 allowable 可获宽免；免税的
X;UEq]kcmn allowable business loss 可扣除的营业亏损
8 zlvzp allowable expenses 可扣税的支出
G7v<Q,s allowance 免税额；津贴；备抵；准备金
_(8# allowance for debts 债项的免税额
!5?_ ) allowance for depreciation by wear and tear 耗损折旧免税额
_Z 9 d.- allowance for funeral expenses 殡殓费的免税额
4'*.3f'bp allowance for inflation 为通货膨胀而预留的款项；通胀准备金
2PRii L@ allowance for repairs and outgoings 修葺及支出方面的免税额
d4^x,hzV allowance to debtor 给债务人的津贴
=7H\llL4BC alteration of capital 资本更改
ITqAy1m@C alternate trustee 候补受托人
6_u!{ amalgamation 合并
!y/e
Fx ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
vazA@|^8 ambit of charges 征税范围；收费范围
DC1.f(cdR amended valuation 经修订的估值
%Y=r5'6l American Commodities Exchange 美国商品交易所
|?Edk7` American Express Bank Limited 美国运通银行
8OV =;aM?{ American Stock Exchange 美国证券交易所
vWM&4|Q1~ amortization 摊销
a@|H6:| amount due from banks 存放银行同业的款项
,Z b amount due from banks abroad 存放海外银行同业的款项
6D2ot&5WW amount due from holding companies 控股公司欠款
+75"Q:I amount due from local banks 存放本港银行同业的款项
(hZNWQ0 amount due to banks 银行同业的存款
:):v B amount due to banks abroad 海外银行同业的存款
,]: < l amount due to holding companies 控股公司存款
*c/V('D/ amount due to local banks 本港银行同业的存款
m;{HlDez amount due to outport banks 外埠银行同业的存款
$Mw Bt amount for note issue 发行纸币的款额
fmQif]J;; amount of bond 担保契据的款额
H? Q--pG8 amount of consideration 代价款额
hE`d@ amount of contribution 供款数额
UF-'( amount of indebtedness 负债款额
#\^=3A|b amount of principal of the loan 贷款本金额
phf{b+'#X amount of rates chargeable 应征差饷数额
,VEE<* 'X amount of share capital 股本额
ZX`x9/0& amount of sums assured 承保款额
.xmB8 R amount of variation 变动幅度
N '&>bO?@` amount of vote 拨款数额
w@Q~a x/ amount payable 应付款额
l1]{r2g amount receivable 应收款额
<\Y(+?+uZ Amsterdam Stock Exchange 阿姆斯特丹证券交易所
41Q)w=hoN analysis 分析
Et(H6O 8 ancillary risk 附属风险
j
n SZ@u annual account 周年帐目；周年帐目报表；年度决算；年结
U YJ> L annual accounting date 年结日期
}s@IQay+ annual allowance 每年免税额；年积金；年度津贴；年津
* C+[I annual balance 年度余额
=>3,]hnep annual disposable income 每年可动用收入
gzSm=6Qw0 annual estimates 周年预算
Q%? %zuU annual fee 年费
;}U]^LT= annual general meeting 周年大会
H!X*29nX annual growth rate 年增率；每年增长率
%r.C9 annual long-term supplement 长期个案每年补助金
|;)_-=L0P annual pensionable emolument 可供计算退休金的年薪
>yn]h4M annual report 年报
v@yqTZ Annual Report on the Consumer Price Index 《消费物价指数年报》
c!wRq 4 annual return 周年报表；周年申报表；每年报税表格
JBJ?|}5k4c Annual Return Rules 《周年报表规则》
dJnKa]X annual review of consumer prices 每年消费物价回顾
~aQR_S annual roll-forward basis 逐年延展方式
P, l
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Vh?vD:| annual statement 年度报表；年度决算表
=EA @ Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
{Ke
IYjE annuitant 年金受益人
+$(y2F7|u- annuity 年金
qM26 :kB{ annuity contract 年金合约
Pp69|lxV=k annuity on human life 人寿年金
SnXM`v, antecedent debt 先前的债项
>.od(Fh{l| ante-dated cheque 倒填日期支票
ts@$* anticipated expenditure 预期开支
H*3u]Ebh anticipated net profit 预期纯利
Q#ksf
h!D anticipated revenue 预期收入
PHI c7*_ anti-inflation measure 反通货膨胀措施
z2, NWmP|w anti-inflationary stance 反通货膨胀立场
$yj*n; apparent deficit 表面赤字
2
V \hG?< apparent financial solvency 表面偿债能力
>!" Sr3,L apparent partner 表面合伙人
1pDU}rPJ. application for personal assessment 个人入息课税申请书
:R:@V#Y application of fund 资金应用
K3tW Y
4- application to release as liquidator and to destruct the books of accounts and documents
Oe@w$? 申请免除清盘人职务及毁灭帐簿与文件
PX&}g-M9 appointed actuary 委任精算师
1(# H% appointed auditor 委任核数师；委任审计师
_:tS-Mx@5 appointed trustee 委任的受托人
Bd=K40Z: appointer 委任人
(,+#H]L apportioned pro rata 按比例分摊
md18q:AG) apportionment 分配；分摊
+N+117m Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
mr#.uhd.z apportionment formula 分摊方程式
Fec4 #}| apportionment of estate duty 遗产税的分摊
Z> Rshtg appraisal 估价；评估
<6+B;brh appreciable growth 可观增长
q8/k $5E appreciable impact 显着影响
[kr-gV appreciable increase 可观增长
ebCS4&c appreciation 增值；升值
#EE<MKka appreciation against other currencies 相对其他货币升值
PlA#xnq# appreciation of the exchange value of Hong Kong dollar 港元汇值上升
1'TS!/ll]; appreciation tax 增值税
tq'hiS(b appropriation 拨款；拨用；拨付
s!D2s2b9e appropriation account 拨款帐目
fQ!W)>mi Appropriation Bill 拨款法案
u0o TqD? appropriation-in-aid system 补助拨款办法
bZfq? approved assets 核准资产
fiSX( 9 approved basket stock 认可一篮子证券
&{a#8sbf#c approved budget 核准预算
WpE "A approved charitable donation 认可慈善捐款
Xf 7]+ approved charitable institution 认可慈善机构
nC??exc approved currency 核准货币；认可货币
OT|0_d?b D approved estimates 核准预算
oSy9Xw approved estimates of expenditure 核准开支预算
Q$`uZ approved overseas insurer 核准海外保险人
BSd.7W;cS= approved overseas trust company 核准海外信托公司
_G<Wq`0w) approved pooled investment fund 核准汇集投资基金
G}NqVbZ9] approved provident fund scheme 认可公积金计划
>< S2o%u~ approved provision 核准拨款
&LB` approved redeemable share 核准可赎回股份
Ic!x y approved regional stock 认可地区性证券
2Y[n approved retirement scheme 认可退休金计划
Y*#TfWv: approved subordinated loan 核准附属贷款
ls9Y? arbitrage 套戥；套汇；套利
8JR&s arbitrageur 套戥者；套汇者
:ntAU2)H arbitrary amount 临时款项
# FRm<9/j arrangement 措施；安排；协定
B]gyj arrears 欠款
W) arrears of pay 欠付薪酬
#{?RE?nD arrears of revenue 逾期未收税款；逾期未收的帐项
FS @55mQ articles of association 组织章程；组织细则；组织章程细则
Rh
]XJ M Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
Q u8=zI>t ascertainment of profit 确定利润
ZDI?"dt{ "Asia Clear" “亚洲结算系统”
O6b+eS Asia Commercial Bank Ltd. 亚洲商业银行有限公司
?LU>2! jN Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
V7gL*,3>= Asian Development Fund [ADF] 亚洲发展基金
eUR+j?5 I Asian dollar bond 亚洲美元债券
N;!!*3a9= Asian dollar market 亚洲美元市场
8$iHd Asian dollar rate 亚洲美元利率
|{ZdA r.; Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
-T+'3</T Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
yn(b W\ asked price 沽盘；喊价；索价；卖方报价
I*cb\eU8Y assessable income 应评税入息
KE5>O 1 assessable loss 应评税亏损
?GLCd7TP assessable profit 应评税利润
$X\2h+ O s assessable value 应评税值
]{+Y!tD assessed profit 估定利润
v AeVQ~ assessed value 经评估价值
U y)pEE u assessment 评税；评定；估价；评税单
017n hI assessment number 评税编号；估价编号
x6Gl|e[jv assessment of additional tax 补加税评税
7' {Vh{. assessment of performance 业绩评估；实绩评价
w&VDe( :~ Assessor 评税主任
" L,9.b asset price bubbles 资产价格泡沫
0blbf@XA asset-backed securities 具资产保证的证券
>T0`( #Lm assets accretion 资产增值
#(+V&< K assets and liabilities 资产与负债
z_{_wAuY assets betterment statement 资产递增表；资产改进表
fF9hL3h?) assets lending 实物放款；有抵押贷款
Vl< 7> assets of the company passing on the death 死者去世时转移的公司资产
~P~q' assets pledged as security for liabilities 用作负债抵押的资产
OmfHr lA assets portfolio 资产投资组合
S-7 C 'dc assets price 资产价格
pbWjTI $ assets quality 资产质素
n8T'}d+mm assets realization 资产变现
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m.yds assets refinancing arrangement 资产再集资安排
lU$0e09 assets securitization 资产证券化
EaL>~: j assets situated outside Hong Kong 在香港以外地方的资产
UYW'pV assets stripping 削减资产；拆卖资产
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assets value 资产值
WW^+X~Y assignee 承让人
`P: [.hRu assignment 转让；转让书；转让契
H<?s[MH[ assignment of interest 权益转让
- 2 8bJ, assignment of letters patent and trade mark 专利证书及商标转让
@*=5a (# assignment of property 物业转让；物业转让书
d(b~s2\i assignment right 转让权
f3>DmH# assignor 转让人
U. $Th_ associate 有联系的人；有关连人士；相联者；合伙人；联系人
Y5"HKW^ Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
# M!1W5# associate member 附属会员
7+X~i@#rU associated body corporate 相联法人团体
|}<Gz+E> associated company 相联公司；联属公司
AKk& associated corporation 相联法团
HN5,MD[ Association of Chartered Certified Accountants [ACCA] [United Kingdom]
Y)(yw \&v 公认会计师公会〔英国〕
`}bvbvmA Association of Futures Exchange Brokers 香港期货经纪协会
<nN# K{AH Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
j}(m$j' association of underwriters 承保人组织
"oF)u1_? assumption of control 接管
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S%E assurance 担保；保险；转易；转易书
Wa&!1'
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ub`zS-vb at 19XX price 按一九ＸＸ年价格计算
Jm< uE]9 at a discount 按赔价计算；按贴水价格计算；打折扣
uq54+zC at a premium 按溢价计算；按升水价格计算
]0|A\bE\S at call 通知付款；按通知
1_Av_X at constant market price 按固定市价计算
B/!/2x at constant price 按固定价格计算
)DlKeiK at cost 按成本计算
fYh <S at current market price 按当时市价计算；按现时市价计算
N&Ho$,2s at current price 按当时价格计算；按现时价格计算
)t\aB_ = at factor cost 按要素成本计算；按生产要素成本计算
K" X" 2c1o at money-of-the-day price 按付款当日价格计算
M,bs`amz at or better 按指定或较佳价位〔买卖指令〕
vE GI at par 按面值计算；平价
` QW=<Le ? at sight 见票即付
5nsoWqnE8 at the close 按收市盘
>&7^yXS at the opening 按开市盘
?`O^;f attestation 见证；见证条款
S QGYH at-the-money option 平价期权
Un
T\6u attorney 受权人；受托代表人
r=54@`O! attornment 新拥有人承认书
S R?(z attributable profit 可归属利润
%&V%=-O_7 attributable share value 可归属股份价值
iXvrZofE Auckland Stock Exchange 奥克兰证券交易所
(vchZn# auction 拍卖
+"k?G auctioneer 拍卖商
rcY &n^: audit 审计；核数
l~DIV$>,Z Audit Commission 审计署
_ jg tZ Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
$7i[7S4 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
3Z &!zSK^ audit review 帐目审查
uxh>r2Xr= Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
Ec iu^ audited account 审计帐目；经审计的帐目
V@ O)7ND audited annual account 经审计的周年帐目
LG X+_ " audited balance sheet 经审计的资产负债表
!H9^j6| auditor 核数师；核数主任；审计师
WLfDXx 2A auditor's certificate 核数师证明书；审计师证明书
ae]6F_Qtc* auditor's report 核数师报告；审计师报告
d~{$,"!-f Aussie bond 澳元债券
X|ZAC!J5> austerity budget 紧缩预算
=_ b/ g Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
j|!t3}(( Australia All Ordinaries Index 澳洲所有普通股票指数
MOnTp8 Australian Dollar [AUD] 澳元
mo(>SnS< Australian Options Market 澳大利亚期权市场
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<[kh:cl Australian Securities Commission 澳洲证券事务监察委员会
BfVh\ lkH Australian Society of Certified Practising Accountants 澳洲执业会计师公会
BpYxH#4 Australian Stock Exchange 澳大利亚证券交易所
Y~UAE. Austrian Schilling [ATS] 奥地利先令
CXyb8z4/+ authentication 认证；鉴证
+"=ydF.9 authority to purchase 委托购买证；委购书
6DgdS5GhT_ authorization 认可；核准；授权；授权书
oVP r`] authorization by direction 指示授权
4neO$^i8J authorization by instruction 指令授权
ylQj2B,CB authorization by warrant 令状授权
SO[ u4b_"h authorization of unit trust 单位信托的认可
xk7D x } authorized agent 指定代理人
*kYGXT,f] authorized capital 法定资本
P +OS authorized clerk 出市员
s;*
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-V[x
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Vf P\)Rl authorized fund 认可基金
&/"a
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> TBXT+ authorized institution 认可机构
FOMJRq authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
BOq9\g`5s authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
jvL!pEC! authorized insurer 获授权保险人；获认可承保人
9n;6zVV%` authorized investment 特准投资项目
5$cjCjY authorized person 获授权人
w-LENdw authorized representative 获授权代表
:2,NKdD authorized share capital 法定股本
\hBzP^*"n automated quotation system 自动报价系统
~dp f1fP Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
Qx8(w"k* 自动交易系统〔香港期货交易所有限公司〕
CS(2bj^6 D automatic adjustment mechanism 自动调整机制
gt0 2Cs dt automatic adjustment system 自动调整系统
;+6>< O!G Automatic Clearing House 自动票据交换所
&) ;P|v`8 automatic exchange rates accumulation system 自动化汇率累集系统
y) CvlI Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
[A"=!e$< automatic teller machine [ATM] 自动柜员机
7Zd g314 autopay 自动转帐
0.w7S6v|& available assets 可用资产
UOl*wvy available fiscal reserve 现存财政储备
/sT?p=[. available profit 可用利润
ctLNzJes% Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
f% )9!qeW average 平均；平均数；海损
BK6
X)1R average basic salary 平均基本薪金
} e+`Kxy average consumer expenditure 平均消费开支；一般消费开支
0`-b57lF& average cost 平均成本
DZnqCu"J average cost of land production 增辟土地平均成本
_ezRE"F5 average daily turnover 平均每日成交额
Y|Gp\
average daily wage rate 平均每日工资率
Vd d average expenditure pattern 平均开支模式
HK~SD: d average growth rate 平均增长率
W{tZX ^| average net fixed assets 固定资产平均净值
u;c
WIRG average of relatives 相对价格平均数
i$P O#} average price 平均价格
#ye`vD average propensity to consume 平均消费倾向；一般消费倾向
ljOY;WV3 average propensity to save 平均储蓄倾向；一般储蓄倾向
kROIVO1|` average rate 平均率
mTxqcQc:7 average revenue 平均收入；平均收益
N!3Tg564j average stock 平均库存；平均存货
z8JW iRn average yearly rent 平均年租
F@f4-NR> avoidance of double taxation 避免双重课税
-D'Xx OI avoidance of tax 避税
