A:
B$Z!E%a; A share Ａ股；甲类股份
ZM?r1Z4 abatement of tax 减税；减扣免税额
||HIp9(3 ABN AMRO Bank N.V. 荷兰银行
(I.`bR above-the-line expenditure 线上项目支出；经常预算支出
>>D i above-the-line receipt 线上项目收入；经常预算收入
mK-:laIL" ABSA Asia Limited 南非联合亚洲有限公司
1 %`:8 absolute change 绝对数值变更
'7R'fhiO/3 absolute expenditure 实际开支
<k6xScy$} absolute guideline figure 绝对准则数字
]IV; >94[ absolute interest 绝对权益
O :^[4$~ absolute order of discharge 绝对破产解除令
&/F[kAy absolute profit margin 绝对利润幅度
qI^jwl|k absolute value 实值；绝对值
-c@ 5qe> absolutely vested interest 绝对既得权益
PgAfR:Y! absorbed cost 已吸收成本；已分摊成本
Ke'2"VkQt absorption 吸收；分摊；合并
B v c=gW absorption rate 吸收率；摊配率；分摊率
%5gJ6>@6Z ACB Finance Limited 亚洲商业财务有限公司
-pu\p-Z acceptable form of reciprocity 合理的互惠条件
tW>R 16zq acceptable rate 适当利率；适当汇率
2A|6o*s" acceptance agreement 承兑协议
9(WC# -, acceptance for honour 参加承兑
KOx#L Gz acceptor 承兑人；接受人；受票人
9Q/!%y%5 acceptor for honour 参加承兑人
'4sD 1LD~} accident insurance 意外保险
1_C6 KS Accident Insurance Association of Hong Kong 香港意外保险公会
]:s|.C%q I accident insurance scheme 意外保险计划
[#Vr)\n accident year basis 意外年度基准
pQ{t< > accommodation 通融；贷款
w "i Z n accommodation bill 通融票据；空头票据
I+t38 un% accommodation party 汇票代发人
T}[vfIJD account balance 帐户余额；帐户结余
*,*q v^ account book 帐簿
}8:
-I Nj4 account collected in advance 预收款项
q?4uH;h:^G account current book 往来帐簿
8-ssiiJ}gh account of after-acquired property 事后取得的财产报告
Uc0'XPo3I account of defaulter 拖欠帐目
="R6YL account payable 应付帐款
ie5ijkxZ( account payee only [A/C payee only] 只可转帐；存入收款人帐户
EIQy?ig86 account receivable 应收帐款
nn:p f1 account receivable report 应收帐款报表
~[q:y|3b account statement 结单；帐单；会计财务报表
`&zobbwq account title 帐户名称；会计科目
1 I_q3 { accountant's report 会计师报告
s[4 !R&b Accountant's Report Rules 会计师报告规则
63Yu05' accounting and auditing procedure 会计与审计程序；会计与核数程序
y(h(mr Accounting Arrangements 《会计安排》
nF$)F?|| accounting basis 会计基础
~|C1$.- accounting by Official Receiver 破产管理署署长呈交的帐目
;_5
=g Accounting Circular 《会计通告》
~HRWKPb accounting class 会计类别
3y B6]U accounting date 记帐日期；会计结算日期
R} 9jgB accounting for money 款项核算
2 z# @:Q Accounting Officer 会计主任
/exl9Ilt] accounting period 会计报告期；会计期
M&c1iK\E8 accounting policy 会计政策；会计方针
$yFuaqG`Wo accounting practice 会计惯例
Ko cXSh U accounting principle 会计准则
{WOfT6y+ accounting record 会计记录
G5J ZB7C accounting report 会计报告
[F[<2{FQF Accounting Services Branch [Treasury] 会计事务部〔库务署〕
(1j $*?iGA Accounting Society of China 中国会计学会
5)NBM7h accounting statement 会计报表
"mDrJTWa accounting system 会计制度；会计系统
t~K!["g accounting transaction 会计事项；帐务交易
D D;+& fe accounting treatment 会计处理
f+Li '? accounting year 会计年度
C*e[CP@u accretion 增值；添加
g
'a? accrual 应计项目；应累算数目
72vGfT2HtZ accrual basis 应计制；权责发生制
=e-a Z0P accrual basis accounting 应计制会计；权责发生制会计
x>" JWD accrue 应累算；应计
-L?%
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8z8 SwWS? accrued charges 应计费用
.OS ?^\ accrued cumulative preference share dividend 应累算的累积优先股股息
)}\@BtcjA] accrued expenses 应累算费用
/~cL L accrued interest payable 应付利息；应计未付利息
S_VncTIO accrued interest receivable 应收利息；应计未收利息
-0WCwv accrued right 累算权益
c$:=d4t5$ accruing profit 应累算的利润
Pt 0} 9Q accumulated fiscal reserve 累积财政储备
(G%gVk] accumulated profit 累积利润；滚存溢利
[Ms{J!^q accumulated reserve 累积储备
|P0L ,R accumulation of surplus income 累积收益盈余
~LW%lMy;^| acquired assets 既得资产
<?7,`P:h[ acquisition 收购；购置；取得
vP)~j1 acquisition cost 购置成本
,bp pM acquisition expenses 购置费用
:f Kz^@mY4 acquisition of 100% interest 收购全部股权
AaC1 ||?R acquisition of control 取得控制权
D 4 ]B> acquisition of fixed assets 购置固定资产
maEpT4 3f acquisition of shell “买壳”
FDs^S)B acquisition price 收购价
jTUf4& b- act of God 天灾
$RNUr
\9A acting partner 执事合伙人
UMi`u6# active market 买卖活跃的市场；交投畅旺的市场；旺市
(My$@l973 active partner 积极参与的合伙人
)u )$ `a active trading 交投活跃
a:^ Gr% actual circulation 实际流通
}cK~=@7tK actual cost 实际成本
8|qB 1fB actual expenditure 实际开支；实际支出
4FE@s0M, actual income 实际入息；实际收入；实际收益
bKJ7vXC05 actual market 现货市场
\j})Ku l actual price 现货价；实际价格
jo3}]KC ! actual profit 实际利润
A1t~&? actual quotation 实盘；实际价位；实际报价
/j69NEl actual year basis 按实际年度计算
l(w vQO actuals 实货
<CKmM Z{ actuarial investigation 精算调查
#!u51P1 actuarial principle 精算原则
g_U~.?Db7 actuarial report 精算师报告
z>p`!-'ID Actuarial Society of Hong Kong 香港精算学会
VMye5 P actuarial valuation 精算师估值
3) c
K*8# actuary 精算师
) !}-\5F ad referendum agreement 暂定协议；有待覆核的协定
MAD}Tv\S7 ad valorem duty 从价税；按值征税
< R PoQ'.^ ad valorem duty system 从价税制
b' oGt, ad valorem fee 从价费
L8]{ B ad valorem tariff 从价关税
1H,tP|s additional allowance 额外免税额
TFYT vUn additional amount for unexpired risk 未过期风险的额外款额
G!VF*yW8 additional assessable profit 补加应评税利润
`=}UF u additional assessment 补加评税
l*\~ew additional commitment 额外承担
6^IqSNn- additional commitment vote 额外承担拨款
} B9~X additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
P&%eIgAOL additional dependent parent allowance 供养父母额外免税额
"(\)
&G additional provision 额外拨款
jy( +
0F additional stamp duty 附加印花税
mh#FY Sp additional tax 补加税罚款；补加税款
KA-/k@1& Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
9kX=99kf[ adjudged bankrupt 被裁定破产
N>pmhsk N? adjudicated bankrupt 裁定破产人
H1%[\X?= adjudication fee 裁定费；评定印花税额手续费；评估契据费
g?[ & 0r1 adjudication of bankruptcy 裁定破产；宣告破产
Ph +X{| adjudication of insolvency 裁定无力偿还债务
z(`
}:t adjusted actual 经调整的实数；调整后的实数
bA< AG* adjusted current assets 经调整的流动资产；调整后的流动资产
\aVY>1` adjusted figure 经调整的数字；调整后的数额
5%Oyvt]}2 adjusted liabilities 经调整的负债；调整后的负债
b~r{J5x@ adjusted loss 经调整的亏损；调整后的亏损
W\qLZuQ 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
G] mWaA adjusted profit 经调整的利润；调整后的利润
ImV] }M~_ adjusted surplus 经调整的盈余额；调整后的盈余额
K%(XgXb(</ adjusted value 经调整的价值；调整后的价值
GKyG
#Fl adjustment 调整；修订；理算〔保险〕
Ed^uA+ D adjustment centre 调剂中心
qQxA@kdd adjustment lag 调整过程的时间差距；调整时差
V@ _-H
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7{An@hNh adjustment of loss 亏损调整
LZc$:<J<6 adjustment process 调整过程；调整程序
lTr*'fX adjustment range 调整幅度
a\{1UD administered exchange rate 受管制汇率
P w B g Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
% nm Y:}um administration expenses 行政费用
"<w2v'6S administration fee 手续费；行政费
M . )}e7 administration in bankruptcy 破产管理
^6a S]t administration order 遗产管理令
* K,hrpYR administrator 管理人；遗产管理人
)jlP
cO- administrator of the estate 遗产管理人
x9)aBB admission of debt 债项承认书
%/y`<lJz( admission of proof 接纳债权证明
:/v,r=Y9 p advance 放贷款项；垫付款项；预支款项；预付款项
```d:f advance account 暂支帐目；预付款帐户
1X::0;3 advance compensation 预付补偿金
7k] RO advance from shareholder 股东垫款
?AnjD8i advance pending reimbursement 预支以待日后付还
2<'`^AO@ advanced economy 先进经济体系
e`Co,>W/ advancement 预付；预付财产
?jri!]ux# advances warrant 垫款令
-*|:v67C& advancing 贷出
/BMtcCPG! adverse balance 逆差
ms}f>f= adverse exchange 逆汇
`s `C{|wv advertisement addressed to shareholders 在报章刊登的致股东通告
/}w#Jk4pD advice for collection 托收通知书
)_77>f% advice of drawing 提款通知书；汇票通知书
WgA`kT advice of payment 付款通知
^Ue0mC7m Advisory Committee [Securities and Futures Commission]
bR`r T4.F 谘询委员会〔证券及期货事务监察委员会〕
JAlU%n?R Advisory Committee on Diversification 经济多元化谘询委员会
U~*c#U"bh affidavit 誓章；遗产申报誓章
w{3Q( =& affidavit of no receipt 述明无收款的誓章
pd4cg?K affiliate 联号；联营公司；附属公司
-]Q(~'a affiliated company 附属公司；联号；联营公司
6P~aW affirmation [estate duty] 非宗教式宣誓〔遗产税〕
gwSN>oj
& affordability 负担能力
/Fv/oY African Development Bank [AfDB] 非洲开发银行
J ;UBnCg after-acquired property 事后取得的财产
q]6_ rY. after-hours dealing 市后交易
IV{FH&t^T" after-tax profit 税后盈利；税后利润；税后溢利
[dj5 $l| agency agreement 代理协议
u R\m` agency expenses 代理机构的开支
rQ agency fee 代理费
%M{k.FE( Agency Law 《代理法》
Mlv<r=E agent 代理人；承销人
}xD B ~k agent of company 公司代理人
~{kM5:-iw agent's fee 代理人费；经纪费
/
l".}S aggregate 总计；总数；总体数字
M o}H_8y aggregate amount 总款额；总额
T&r +G!2 aggregate assets and liabilities 总体资产与负债
e(yQKwVD aggregate at constant price 按固定价格计算的总体数字
. Gizz</P~ aggregate demand 总需求
5M%,N-P ^ aggregate gross position 总持仓量
G HD^%)T5^ aggregate limit 总限额
-<^jG rb aggregate of salaries tax 合计薪俸税
8zdT9y|Ig aggregate performance 总体表现；总体业绩
r^$\t0h(U8 aggregate supply 总体供应
6hkkNXqkf aggregate surplus 总盈余
K8?zgRG3~N aggregate total 整体总额
KNg8HYFW\ aggregate value 总值；合计价值
2Co@+I[,4& aggregated basis 合计基准
aSOU#Csx aggregated net chargeable income 合计应课税入息实额
J&M1t#UN aggregation 合并计算；合计；总和
5k cJ aggregation of incomes of husband and wife 夫妇入息合并计算
6* ZU}xT aggregation of property 财产的总和
[}>#YPZ agio 差价；贴水
1~ %o}+#- 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》
zwK
}7h6] Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
zKLn!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》
NSw<t9Yi Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
XQ]`&w( 《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》
#gh
p/YoTq Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
ngP7'1I 《香港政府和大韩民国政府关于相互促进和保护投资协定》
_6 ;<ow agreement for a settlement 授产协议
*B0V <mV agreement for assignment 转让协议
< /.z1 $ agreement for sale 售卖协议；买卖协议
z|ves&lRa agreement for sale and purchase 买卖协议
_u> t3RUA agreement for the payment of interest 支付利息协议
f1A_`$> agreement for the repayment of money 还款协议
_N98 vf0o agreement of reinsurance 再保险协议
Oqpp= 7 Agricultural Bank of China 中国农业银行
z@ zD . air passenger departure tax 飞机乘客离境税
<^xfcYx\ Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
L 5+J
^ airport tax 机场税
U.: sK* alcohol duty 酒精税
A j, ]n>{ alienation 让与；让渡；转让
], n%Xp alimony 生活费；赡养费
a`#S|'oatC All Ordinaries Index [AOI] 所有普通股指数
0pD
W _ all risks 全险；综合险
1h2H1gy5I3 All Sales Record for Stock Market 《股票市场成交报告》
z^ r |3; Allied Capital Resources Limited 新联财务有限公司
<}d/v_+pnh all-items index [Consumer Price Index] 总指数〔消费物价指数〕
'9qn*H`' allocation letter 拨款信件
2G?$X? allocation of fund 分配款项；预留款项
1t+%Gv^sK allocation of profit 利润分配；溢利分配
tJ"az=? allocation warrant 拨款令
XdpF&B&K7Q allotment 分配；配股
[4p=X=B allotment notice 股份配售通知；配股通知
(Akd8}nf~ allotment of shares 股份分配
qNpu}\L allowable 可获宽免；免税的
'Q5 &5UrBr allowable business loss 可扣除的营业亏损
,'~ #Ch allowable expenses 可扣税的支出
8Jr1_a allowance 免税额；津贴；备抵；准备金
?0{yq>fTu allowance for debts 债项的免税额
i^W Ir h3a allowance for depreciation by wear and tear 耗损折旧免税额
U
IfH*6X allowance for funeral expenses 殡殓费的免税额
W6vf=I@f allowance for inflation 为通货膨胀而预留的款项；通胀准备金
lWbZ=x_0 allowance for repairs and outgoings 修葺及支出方面的免税额
*8PN!^ allowance to debtor 给债务人的津贴
q/$ GE," alteration of capital 资本更改
\^LWCp,C" alternate trustee 候补受托人
r@iASITX amalgamation 合并
> @ +# ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
X(]Zr ambit of charges 征税范围；收费范围
[B,'=,Hbs amended valuation 经修订的估值
%swR:Bv American Commodities Exchange 美国商品交易所
L1wZ U, o American Express Bank Limited 美国运通银行
P.c O6+jGR American Stock Exchange 美国证券交易所
H'EY)s Hi amortization 摊销
RX'-9 9 M amount due from banks 存放银行同业的款项
w:}C8WKw amount due from banks abroad 存放海外银行同业的款项
3qtr9NI amount due from holding companies 控股公司欠款
vf<UBa;Xm amount due from local banks 存放本港银行同业的款项
M ?*Tf& amount due to banks 银行同业的存款
Gg|M+M?+ amount due to banks abroad 海外银行同业的存款
lyyX<=E{) amount due to holding companies 控股公司存款
^_68]l= amount due to local banks 本港银行同业的存款
O+_N!/ amount due to outport banks 外埠银行同业的存款
Vv8_\^g ] amount for note issue 发行纸币的款额
/PXioiGcs amount of bond 担保契据的款额
Ea4_Qmn amount of consideration 代价款额
If;R?j0;Q amount of contribution 供款数额
g` [` P@ amount of indebtedness 负债款额
7S<UFj amount of principal of the loan 贷款本金额
X D) 8? amount of rates chargeable 应征差饷数额
Ra[ >P _ amount of share capital 股本额
dx@QWTNE amount of sums assured 承保款额
/THnfy \ amount of variation 变动幅度
pj!:[d amount of vote 拨款数额
Iq^if> amount payable 应付款额
Hd%! Nt\u amount receivable 应收款额
78 d_io }w Amsterdam Stock Exchange 阿姆斯特丹证券交易所
NG" yPn analysis 分析
Bd5+/G=m ancillary risk 附属风险
$w)~xE5; annual account 周年帐目；周年帐目报表；年度决算；年结
;# &fgj annual accounting date 年结日期
-f9]v9|l annual allowance 每年免税额；年积金；年度津贴；年津
*"cD.)]#2 annual balance 年度余额
XK qK<!F annual disposable income 每年可动用收入
X\\7$ annual estimates 周年预算
b:kXNDc annual fee 年费
]GX \|1L annual general meeting 周年大会
OP%?dh] annual growth rate 年增率；每年增长率
T 6Ctf# annual long-term supplement 长期个案每年补助金
&cu!Hx annual pensionable emolument 可供计算退休金的年薪
j)by }} annual report 年报
J
R$r!hX Annual Report on the Consumer Price Index 《消费物价指数年报》
% ucjMa>t annual return 周年报表；周年申报表；每年报税表格
EB!daZH, Annual Return Rules 《周年报表规则》
(?3[3 w~ annual review of consumer prices 每年消费物价回顾
SdJ/ 4&{ ! annual roll-forward basis 逐年延展方式
X3wX`V} annual salary 年薪
'e@=^FC annual statement 年度报表；年度决算表
_dU8'H Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
x6;j<m5Mjx annuitant 年金受益人
g?G+dnl/8 annuity 年金
J#Z5^)$ annuity contract 年金合约
u1Ek y/e- annuity on human life 人寿年金
.<#ATFmY antecedent debt 先前的债项
7LCp7$Cp ante-dated cheque 倒填日期支票
]6&$|2H?Ni anticipated expenditure 预期开支
;: mu} anticipated net profit 预期纯利
DG[%Nhle anticipated revenue 预期收入
# ? ?%B anti-inflation measure 反通货膨胀措施
/(? @mnq_ anti-inflationary stance 反通货膨胀立场
oY=1C} apparent deficit 表面赤字
3A,rHYS apparent financial solvency 表面偿债能力
he$XLTmr: apparent partner 表面合伙人
X} cZ xlqc application for personal assessment 个人入息课税申请书
uLk]LT application of fund 资金应用
Puh$%; x application to release as liquidator and to destruct the books of accounts and documents
aY)2eY 申请免除清盘人职务及毁灭帐簿与文件
_M t Qi appointed actuary 委任精算师
y&oNv
xG- appointed auditor 委任核数师；委任审计师
sbo^"&%w appointed trustee 委任的受托人
WR#0<cz( appointer 委任人
WKl +{e apportioned pro rata 按比例分摊
TWd;EnNM apportionment 分配；分摊
g=l:cVr8y Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
zl%>`k!> apportionment formula 分摊方程式
6X)@ajGWg~ apportionment of estate duty 遗产税的分摊
q; ji w#_ appraisal 估价；评估
BqH]-'1G appreciable growth 可观增长
c</1 appreciable impact 显着影响
qAY%nA>jO appreciable increase 可观增长
/ nZ;v4 appreciation 增值；升值
u D9|.P} appreciation against other currencies 相对其他货币升值
*7$P] appreciation of the exchange value of Hong Kong dollar 港元汇值上升
55Gtp\L appreciation tax 增值税
z42F,4Gk appropriation 拨款；拨用；拨付
<rIz Z'D appropriation account 拨款帐目
/ 6+NU^ Appropriation Bill 拨款法案
@|\R}k%( appropriation-in-aid system 补助拨款办法
@=Fi7M approved assets 核准资产
E9}{1A approved basket stock 认可一篮子证券
8VQ 24 r
approved budget 核准预算
x\\~SGd approved charitable donation 认可慈善捐款
ycAKK ?O* approved charitable institution 认可慈善机构
a9U_ug58 approved currency 核准货币；认可货币
)92r {%N approved estimates 核准预算
]zf G~^. approved estimates of expenditure 核准开支预算
#VVr"*7$ approved overseas insurer 核准海外保险人
-\, zRIOK approved overseas trust company 核准海外信托公司
o "z@&G" ^ approved pooled investment fund 核准汇集投资基金
xV\5<7qk5g approved provident fund scheme 认可公积金计划
$uDqqG(^ approved provision 核准拨款
TDt Amk approved redeemable share 核准可赎回股份
]N{0:Va@D approved regional stock 认可地区性证券
A,gEM4 approved retirement scheme 认可退休金计划
beXNrf=bG approved subordinated loan 核准附属贷款
sJG5/w arbitrage 套戥；套汇；套利
hk >;pU( arbitrageur 套戥者；套汇者
MJ{%4S{K,p arbitrary amount 临时款项
) C hqATKg arrangement 措施；安排；协定
Ts$@s^S] arrears 欠款
E=]4ctK arrears of pay 欠付薪酬
ut2 ~rRiK arrears of revenue 逾期未收税款；逾期未收的帐项
M@Q3M(z articles of association 组织章程；组织细则；组织章程细则
Vz=a uM1xZ Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
eH%RNtP` ascertainment of profit 确定利润
OJAIaC\ "Asia Clear" “亚洲结算系统”
EZD y+6b Asia Commercial Bank Ltd. 亚洲商业银行有限公司
S9| a$3K' Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
6J z^ Asian Development Fund [ADF] 亚洲发展基金
9uk<&nqx Asian dollar bond 亚洲美元债券
\]4v _! Asian dollar market 亚洲美元市场
*QGm/ /b Asian dollar rate 亚洲美元利率
*^%*o?M~ Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
zj{r^D$ Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
{eS|j= asked price 沽盘；喊价；索价；卖方报价
%? Y[Bk3p assessable income 应评税入息
PU<PhuMd
assessable loss 应评税亏损
Z{6kWA3Kk assessable profit 应评税利润
E#wS_[ assessable value 应评税值
gJ$K\[+ assessed profit 估定利润
I@#;nyAj" assessed value 经评估价值
Dnf *7)X assessment 评税；评定；估价；评税单
LOy0hN-$b assessment number 评税编号；估价编号
=
u[#2! assessment of additional tax 补加税评税
hr05L<?H assessment of performance 业绩评估；实绩评价
*f%> YxF Assessor 评税主任
txg Q"MGA% asset price bubbles 资产价格泡沫
aGZi9O7G} asset-backed securities 具资产保证的证券
3r+.N assets accretion 资产增值
nC1zzFFJ assets and liabilities 资产与负债
Y?J"wdWJNB assets betterment statement 资产递增表；资产改进表
/4\wn?f assets lending 实物放款；有抵押贷款
7R4 z}2F2 assets of the company passing on the death 死者去世时转移的公司资产
mEyK1h1G @ assets pledged as security for liabilities 用作负债抵押的资产
4QOEw-~w&s assets portfolio 资产投资组合
An*~-u9m assets price 资产价格
`Z"Q^ assets quality 资产质素
~@ jY[_ assets realization 资产变现
\b=Pj!^gwb assets refinancing arrangement 资产再集资安排
$ Xm6N@ assets securitization 资产证券化
q$( 5Vd : assets situated outside Hong Kong 在香港以外地方的资产
bg,9@ }"F assets stripping 削减资产；拆卖资产
5{e, L>H< assets value 资产值
|*/[` |*G assignee 承让人
3DgsI7-F assignment 转让；转让书；转让契
sZ,Y60s8a assignment of interest 权益转让
L"jY+{oLIJ assignment of letters patent and trade mark 专利证书及商标转让
B.r4$:+jb2 assignment of property 物业转让；物业转让书
Ian[LbCWB assignment right 转让权
QqNW}: # assignor 转让人
c 9qR'2 associate 有联系的人；有关连人士；相联者；合伙人；联系人
j]|U Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
\s"U{N- associate member 附属会员
4(6b(]G'# associated body corporate 相联法人团体
P O :"B6 associated company 相联公司；联属公司
W14F associated corporation 相联法团
(+ uj1z ^ Association of Chartered Certified Accountants [ACCA] [United Kingdom]
.MQ^( 公认会计师公会〔英国〕
0:0NXVYs& Association of Futures Exchange Brokers 香港期货经纪协会
=@,Q Dm]L Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
tE 6!+c<7 association of underwriters 承保人组织
i)
E|bW; assumption of control 接管
)^||\G assurance 担保；保险；转易；转易书
zDhB{3-Q1{ assurance of interest 权益的转易
<f CKUc at 19XX price 按一九ＸＸ年价格计算
eW5SFY. at a discount 按赔价计算；按贴水价格计算；打折扣
Q+4tIrd+ at a premium 按溢价计算；按升水价格计算
h$e En l} at call 通知付款；按通知
d8-A*W[ at constant market price 按固定市价计算
F
at constant price 按固定价格计算
WE]e
m
> at cost 按成本计算
KL$bqgc(p3 at current market price 按当时市价计算；按现时市价计算
^7z u< lX at current price 按当时价格计算；按现时价格计算
}Sy=My89r at factor cost 按要素成本计算；按生产要素成本计算
n
-( at money-of-the-day price 按付款当日价格计算
Hbv6_ H at or better 按指定或较佳价位〔买卖指令〕
kKC9{^%) at par 按面值计算；平价
T91moRv at sight 见票即付
K\"R&{+= at the close 按收市盘
u:0aM}9A at the opening 按开市盘
lL1k.& |5m attestation 见证；见证条款
] Q]W5WDe: at-the-money option 平价期权
f&v9Q97= attorney 受权人；受托代表人
9zYVC[o attornment 新拥有人承认书
: Gm / attributable profit 可归属利润
AJ#Nenmj attributable share value 可归属股份价值
SBA?^T Auckland Stock Exchange 奥克兰证券交易所
g &/ T*L auction 拍卖
iq(
)8nxi auctioneer 拍卖商
6aM*:>C" audit 审计；核数
rZ8`sIWQt Audit Commission 审计署
*m?/O} R Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
bfo[" 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〕
lHgs;> U$ audit review 帐目审查
Xpzfm7CB/ Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
cGjPx G; audited account 审计帐目；经审计的帐目
\&U>LwZd? audited annual account 经审计的周年帐目
Ft}@ 1w5 audited balance sheet 经审计的资产负债表
9tF9T\ jW auditor 核数师；核数主任；审计师
H"A7Zo auditor's certificate 核数师证明书；审计师证明书
:
]C ~gc auditor's report 核数师报告；审计师报告
RKPO#qju\F Aussie bond 澳元债券
Ua!aaq& austerity budget 紧缩预算
6 @DF Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
fb^fVSh> Australia All Ordinaries Index 澳洲所有普通股票指数
J:V?EE,\- Australian Dollar [AUD] 澳元
jy-{~xdg[ Australian Options Market 澳大利亚期权市场
>/|q:b^2r Australian Securities Commission 澳洲证券事务监察委员会
/SYw; <= Australian Society of Certified Practising Accountants 澳洲执业会计师公会
@)J+,tg/7 Australian Stock Exchange 澳大利亚证券交易所
M4 as Austrian Schilling [ATS] 奥地利先令
iY21Ql% authentication 认证；鉴证
J2:y6kGj> authority to purchase 委托购买证；委购书
&b:1I 7Cp* authorization 认可；核准；授权；授权书
\rv<$d@ L authorization by direction 指示授权
5\z `-) authorization by instruction 指令授权
>2~=)L authorization by warrant 令状授权
wI(M^8F_Mf authorization of unit trust 单位信托的认可
;!yQ authorized agent 指定代理人
Gz .|]:1 authorized capital 法定资本
g +z1 authorized clerk 出市员
'- zD authorized dealer 认可交易商
X&kp;W authorized financial institution 认可财务机构
Kr)a2rZ}SL authorized fund 认可基金
1I:+MBGin authorized fund house 获授权的基金公司；认可基金公司
Bz,?{o6s)Q authorized institution 认可机构
:O uA)f authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
KC s[/] authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
]\|V pIg authorized insurer 获授权保险人；获认可承保人
-B +4+&{T authorized investment 特准投资项目
0Vx. nUQ authorized person 获授权人
nr<4M0tIp authorized representative 获授权代表
]q4rlT.i authorized share capital 法定股本
Dh=9Gns9 automated quotation system 自动报价系统
@;"|@!l| Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
8i2n; LAz 自动交易系统〔香港期货交易所有限公司〕
9H]{g*kL automatic adjustment mechanism 自动调整机制
7
qS""f 7 automatic adjustment system 自动调整系统
_bNzXF Automatic Clearing House 自动票据交换所
7Op>i,HZk\ automatic exchange rates accumulation system 自动化汇率累集系统
5 sX+~Q Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
7' Mm205\ automatic teller machine [ATM] 自动柜员机
?` ?)Q E8 autopay 自动转帐
094o'k available assets 可用资产
*WuID2cOI available fiscal reserve 现存财政储备
%KLpig available profit 可用利润
2Wdyxj Q Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
7<*yS310 average 平均；平均数；海损
+~p88;
average basic salary 平均基本薪金
-qGa] a average consumer expenditure 平均消费开支；一般消费开支
o 2F)%T DY average cost 平均成本
?{[
v+t# average cost of land production 增辟土地平均成本
J\b^) average daily turnover 平均每日成交额
y gz6C average daily wage rate 平均每日工资率
A*\.NT M average expenditure pattern 平均开支模式
z:wutq ru average growth rate 平均增长率
:;9F>?VN>0 average net fixed assets 固定资产平均净值
r 8 RoE`/T average of relatives 相对价格平均数
,>%}B3O:Y= average price 平均价格
%$.3V#? average propensity to consume 平均消费倾向；一般消费倾向
K|[*t~59 average propensity to save 平均储蓄倾向；一般储蓄倾向
jW A(C; W average rate 平均率
' d9INz. average revenue 平均收入；平均收益
)?anOD[ average stock 平均库存；平均存货
/V'A%2Cl=T average yearly rent 平均年租
9w7n 1k. avoidance of double taxation 避免双重课税
tVN avoidance of tax 避税
