A:
oI`Mn3N A share Ａ股；甲类股份
(i(E~^O abatement of tax 减税；减扣免税额
2+)h!y] ABN AMRO Bank N.V. 荷兰银行
mh[,E 8'd above-the-line expenditure 线上项目支出；经常预算支出
IFr"IOr'l above-the-line receipt 线上项目收入；经常预算收入
mT@Gf >}/A ABSA Asia Limited 南非联合亚洲有限公司
9&zR
i absolute change 绝对数值变更
`EMGrw_ absolute expenditure 实际开支
\ fC;b"j absolute guideline figure 绝对准则数字
bG"FN/vg absolute interest 绝对权益
u=s,bt,"5 absolute order of discharge 绝对破产解除令
a""9%./B absolute profit margin 绝对利润幅度
t1
9f%d absolute value 实值；绝对值
\VIY[6sn\M absolutely vested interest 绝对既得权益
>{~xO 6H absorbed cost 已吸收成本；已分摊成本
WdS1v% absorption 吸收；分摊；合并
uMG y-c absorption rate 吸收率；摊配率；分摊率
jC tk3No ACB Finance Limited 亚洲商业财务有限公司
2P`./1L acceptable form of reciprocity 合理的互惠条件
,#;`f=aqTG acceptable rate 适当利率；适当汇率
oF+yh!~mM acceptance agreement 承兑协议
UJp'v_hN acceptance for honour 参加承兑
KLG .?`h: acceptor 承兑人；接受人；受票人
r8*xp\/ acceptor for honour 参加承兑人
!WGQ34R { accident insurance 意外保险
.j,xh )v" Accident Insurance Association of Hong Kong 香港意外保险公会
fk?!0M6d accident insurance scheme 意外保险计划
X1}M_h % accident year basis 意外年度基准
<W3p! accommodation 通融；贷款
7z, $ accommodation bill 通融票据；空头票据
@V^.eVM\R accommodation party 汇票代发人
$U7/w?gc' account balance 帐户余额；帐户结余
sVP\EF 8PY account book 帐簿
Kc^ctAk7; account collected in advance 预收款项
P%yL { account current book 往来帐簿
kz Uj ) account of after-acquired property 事后取得的财产报告
Oz_CEMcy account of defaulter 拖欠帐目
-*w2<DCn account payable 应付帐款
q3/4l%"X account payee only [A/C payee only] 只可转帐；存入收款人帐户
yr>J^Et%_ account receivable 应收帐款
Ho/tCU|w account receivable report 应收帐款报表
O\;Lb[`lb account statement 结单；帐单；会计财务报表
3HP
{
a account title 帐户名称；会计科目
<bCB-lG*Kb accountant's report 会计师报告
6K8v:yYPa Accountant's Report Rules 会计师报告规则
(ESFR0 accounting and auditing procedure 会计与审计程序；会计与核数程序
mP15PZ Accounting Arrangements 《会计安排》
$( 0<T <\ accounting basis 会计基础
n;xzjq- accounting by Official Receiver 破产管理署署长呈交的帐目
)q4nyT >M Accounting Circular 《会计通告》
>a2[P" accounting class 会计类别
,*lns.|n accounting date 记帐日期；会计结算日期
U{l f$ accounting for money 款项核算
`aX+Gz? Accounting Officer 会计主任
DtGkhq; accounting period 会计报告期；会计期
$$4flfx accounting policy 会计政策；会计方针
BIx *( accounting practice 会计惯例
&e).l<B accounting principle 会计准则
buzpmRoN) accounting record 会计记录
'CqAjlj accounting report 会计报告
RB" "(< Accounting Services Branch [Treasury] 会计事务部〔库务署〕
<T.R%Jys Accounting Society of China 中国会计学会
<)O#Y76s accounting statement 会计报表
q\!"FDOl4 accounting system 会计制度；会计系统
n@bkZ/G accounting transaction 会计事项；帐务交易
+J| LfXgB accounting treatment 会计处理
5"U5^6 :T accounting year 会计年度
5M)B accretion 增值；添加
{*CG&-k2D accrual 应计项目；应累算数目
@g#| srYD accrual basis 应计制；权责发生制
"tk1W>liIN accrual basis accounting 应计制会计；权责发生制会计
U$a)lcJd accrue 应累算；应计
';v2ld 9 accrued benefit 应累算利益
cJwe4c6.m accrued charges 应计费用
UDJ#P9uy accrued cumulative preference share dividend 应累算的累积优先股股息
PPpaH!(D accrued expenses 应累算费用
k" BM1-f accrued interest payable 应付利息；应计未付利息
zTG1 0 accrued interest receivable 应收利息；应计未收利息
+YCWoX 2 accrued right 累算权益
"k [$euV accruing profit 应累算的利润
Jq>5:"jZ0 accumulated fiscal reserve 累积财政储备
IWN18aaL? accumulated profit 累积利润；滚存溢利
S$w C{7?f accumulated reserve 累积储备
'i3-mZ/|8 accumulation of surplus income 累积收益盈余
]NWcd~"b!Z acquired assets 既得资产
KU+u.J acquisition 收购；购置；取得
l&] %APL acquisition cost 购置成本
R "t2=3K acquisition expenses 购置费用
+ ZE"pA^C acquisition of 100% interest 收购全部股权
y\iECdPU acquisition of control 取得控制权
zKYN5|17 acquisition of fixed assets 购置固定资产
5>1c4u`x acquisition of shell “买壳”
<R2SV=]Sq# acquisition price 收购价
i+I.>L/S act of God 天灾
}L{GwiDMDl acting partner 执事合伙人
l_
x jsu active market 买卖活跃的市场；交投畅旺的市场；旺市
1dp8'f5^ active partner 积极参与的合伙人
Z$Qwn active trading 交投活跃
O6-';H:I]L actual circulation 实际流通
:u@ w ; actual cost 实际成本
$V<fJpA actual expenditure 实际开支；实际支出
$'*{&/@ actual income 实际入息；实际收入；实际收益
_Eq,udCso actual market 现货市场
j9Z1=z actual price 现货价；实际价格
,FRa6; actual profit 实际利润
XNvlx4 actual quotation 实盘；实际价位；实际报价
i}<fg*6@E actual year basis 按实际年度计算
0H}O6kU actuals 实货
4.kn , s actuarial investigation 精算调查
3v#F0s| actuarial principle 精算原则
T0@<u actuarial report 精算师报告
yG# x*\9 Actuarial Society of Hong Kong 香港精算学会
@Y9tkJIt actuarial valuation 精算师估值
5wvh
@Sc\ actuary 精算师
9Z 6 ad referendum agreement 暂定协议；有待覆核的协定
( 8W ?ym ad valorem duty 从价税；按值征税
pF~aR]Q ad valorem duty system 从价税制
}.=wQ_ ad valorem fee 从价费
R >[G6LOG ad valorem tariff 从价关税
Je'%E J additional allowance 额外免税额
+y-3tcI) additional amount for unexpired risk 未过期风险的额外款额
E`wq`g`H< additional assessable profit 补加应评税利润
NZ^hp\q additional assessment 补加评税
fE>JoQs38 additional commitment 额外承担
= t}m additional commitment vote 额外承担拨款
r0'a-Mk; additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
yz NDXA. additional dependent parent allowance 供养父母额外免税额
mG *Y v additional provision 额外拨款
!*"#*)S. additional stamp duty 附加印花税
O+Db#FW additional tax 补加税罚款；补加税款
f.v JJa Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
~ /K'n adjudged bankrupt 被裁定破产
CA/Lv{[2 adjudicated bankrupt 裁定破产人
x+Ly,9nc$ adjudication fee 裁定费；评定印花税额手续费；评估契据费
a63Ud<_a7 adjudication of bankruptcy 裁定破产；宣告破产
01%0u8U adjudication of insolvency 裁定无力偿还债务
gHWsKE
% adjusted actual 经调整的实数；调整后的实数
m{yq.H[X adjusted current assets 经调整的流动资产；调整后的流动资产
Neew V=[% adjusted figure 经调整的数字；调整后的数额
W {}M${6& adjusted liabilities 经调整的负债；调整后的负债
2rf#Bq?7 adjusted loss 经调整的亏损；调整后的亏损
K1- 3!G adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
sa"!ckh adjusted profit 经调整的利润；调整后的利润
O b |tA adjusted surplus 经调整的盈余额；调整后的盈余额
xCu\ jc)2 adjusted value 经调整的价值；调整后的价值
~!Rf5QA85 adjustment 调整；修订；理算〔保险〕
[XA:pj;rg' adjustment centre 调剂中心
vcOw `oS adjustment lag 调整过程的时间差距；调整时差
/5f=a
adjustment mechanism 调整机制
l>7?B2^<E adjustment of loss 亏损调整
P$/Y9o
adjustment process 调整过程；调整程序
\&v)#w adjustment range 调整幅度
"t>H
B6^ administered exchange rate 受管制汇率
#Y' ub
5s Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
d&DQ8Gm ^ administration expenses 行政费用
Hv
=7+ O$ administration fee 手续费；行政费
#J$z0%P administration in bankruptcy 破产管理
|A)a
='Ap administration order 遗产管理令
[Z]CBEE administrator 管理人；遗产管理人
~.S/<: `U administrator of the estate 遗产管理人
$|19]3T@Z admission of debt 债项承认书
kh"APxQ79 admission of proof 接纳债权证明
` P*PCiZos advance 放贷款项；垫付款项；预支款项；预付款项
#6 $W uIG advance account 暂支帐目；预付款帐户
\Dx)P[Ur advance compensation 预付补偿金
v@:m8Y(t advance from shareholder 股东垫款
~y :?w(GD advance pending reimbursement 预支以待日后付还
1=jwJv.^/ advanced economy 先进经济体系
#]w BXzu? advancement 预付；预付财产
'"V]>) advances warrant 垫款令
e= ",58 advancing 贷出
1L _(n
adverse balance 逆差
h7}P5z0F adverse exchange 逆汇
X/S%0Aw Z advertisement addressed to shareholders 在报章刊登的致股东通告
mGUG advice for collection 托收通知书
cN: ek|r advice of drawing 提款通知书；汇票通知书
!!v9\R4um advice of payment 付款通知
Q3LScpp Advisory Committee [Securities and Futures Commission]
l]5!$N* 谘询委员会〔证券及期货事务监察委员会〕
((fFe8Rn)q Advisory Committee on Diversification 经济多元化谘询委员会
C7MCMM|S affidavit 誓章；遗产申报誓章
7}Jn`^! affidavit of no receipt 述明无收款的誓章
)5s-"o< affiliate 联号；联营公司；附属公司
T FK#ign affiliated company 附属公司；联号；联营公司
HhUk9 >7 affirmation [estate duty] 非宗教式宣誓〔遗产税〕
^F+7@*u affordability 负担能力
Qy'-3GB African Development Bank [AfDB] 非洲开发银行
0&6(y*
#Z after-acquired property 事后取得的财产
ru *}lDJ after-hours dealing 市后交易
04!akPP< after-tax profit 税后盈利；税后利润；税后溢利
+tv"j;z agency agreement 代理协议
Si T5QJe agency expenses 代理机构的开支
J~5+=V7OV agency fee 代理费
| +aD%' | Agency Law 《代理法》
w `>g^_xsg agent 代理人；承销人
S\A9r!2 agent of company 公司代理人
JjBl j e agent's fee 代理人费；经纪费
=K6{AmG$ aggregate 总计；总数；总体数字
,@@FAL aggregate amount 总款额；总额
%uy?@ e aggregate assets and liabilities 总体资产与负债
fSm|anuKZe aggregate at constant price 按固定价格计算的总体数字
X0]5I0YP aggregate demand 总需求
v ,)vW5jGI aggregate gross position 总持仓量
SMHQh.O?5 aggregate limit 总限额
{mB &xz:b aggregate of salaries tax 合计薪俸税
;#dzw!+Y aggregate performance 总体表现；总体业绩
lT F#efcW aggregate supply 总体供应
XCE<].w aggregate surplus 总盈余
o:RO(oA0? aggregate total 整体总额
>m` <AynJ aggregate value 总值；合计价值
od]1:8OF aggregated basis 合计基准
Y ^}c+)t aggregated net chargeable income 合计应课税入息实额
A}0u-W aggregation 合并计算；合计；总和
N S^+n4 aggregation of incomes of husband and wife 夫妇入息合并计算
<ta#2 aggregation of property 财产的总和
qyY]:
(8 agio 差价；贴水
Q|W~6 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》
RjG=RfB'V Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
/8s>JPXKH[ 《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》
KA]5tVQA Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
:stA]JB#
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》
]iH~ 1 [ Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
x@,B))WlGr 《香港政府和大韩民国政府关于相互促进和保护投资协定》
:.F;LF& agreement for a settlement 授产协议
XbW 1`PH agreement for assignment 转让协议
-F';1D!l% agreement for sale 售卖协议；买卖协议
bBXUD;$ agreement for sale and purchase 买卖协议
2@$`xPg
agreement for the payment of interest 支付利息协议
r[km gPld agreement for the repayment of money 还款协议
3rVWehCv agreement of reinsurance 再保险协议
kntn9G Agricultural Bank of China 中国农业银行
_{0 IX air passenger departure tax 飞机乘客离境税
%9`\ 7h7K Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
"5$2b>_UE airport tax 机场税
[ !>DQE alcohol duty 酒精税
;cW9NS3: alienation 让与；让渡；转让
q-d#b KIf alimony 生活费；赡养费
{s~t>R p+ All Ordinaries Index [AOI] 所有普通股指数
E9PD1ADR all risks 全险；综合险
+ dF/$+t All Sales Record for Stock Market 《股票市场成交报告》
G29 7)MFF Allied Capital Resources Limited 新联财务有限公司
C_V5.6T! all-items index [Consumer Price Index] 总指数〔消费物价指数〕
5,K*IH allocation letter 拨款信件
Q`(.Blgm; allocation of fund 分配款项；预留款项
V=5v7Y3( j allocation of profit 利润分配；溢利分配
Qon>[<]B allocation warrant 拨款令
HT=-mwa_] allotment 分配；配股
2)+ddel<Z allotment notice 股份配售通知；配股通知
bRK[u\, allotment of shares 股份分配
0z=^_Fb allowable 可获宽免；免税的
'645Fr[lg allowable business loss 可扣除的营业亏损
LP5@ID2G allowable expenses 可扣税的支出
Xe:e./@ allowance 免税额；津贴；备抵；准备金
hG lRf_{ allowance for debts 债项的免税额
~mu) Cw allowance for depreciation by wear and tear 耗损折旧免税额
7&
G#&d allowance for funeral expenses 殡殓费的免税额
v
L!?4k allowance for inflation 为通货膨胀而预留的款项；通胀准备金
dp#'~[ j allowance for repairs and outgoings 修葺及支出方面的免税额
J nf@u allowance to debtor 给债务人的津贴
Id 40yER alteration of capital 资本更改
ttA0*
>' alternate trustee 候补受托人
v[=TPfX 0 amalgamation 合并
^WmP,Xf# ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
#H/suQZN"g ambit of charges 征税范围；收费范围
YV/JZc f amended valuation 经修订的估值
RI-)Qx&!f American Commodities Exchange 美国商品交易所
?UV!^w@L:0 American Express Bank Limited 美国运通银行
z Ud{9B$ American Stock Exchange 美国证券交易所
z Feo8S amortization 摊销
/ WJ+e amount due from banks 存放银行同业的款项
R7~#7qKQB amount due from banks abroad 存放海外银行同业的款项
" ) /febBS amount due from holding companies 控股公司欠款
Y8%*S%yO amount due from local banks 存放本港银行同业的款项
vHxLn/ amount due to banks 银行同业的存款
m< | * amount due to banks abroad 海外银行同业的存款
y?yWM8 amount due to holding companies 控股公司存款
@DA.$zn& amount due to local banks 本港银行同业的存款
KPMId`kf amount due to outport banks 外埠银行同业的存款
cuo'V*nWQ amount for note issue 发行纸币的款额
":,J<|O y amount of bond 担保契据的款额
o k<!/"RX$ amount of consideration 代价款额
4WZ"8 amount of contribution 供款数额
O2C&XeB:4 amount of indebtedness 负债款额
$ jgEB+ amount of principal of the loan 贷款本金额
\N"=qw^ t amount of rates chargeable 应征差饷数额
FW--|X]8 amount of share capital 股本额
+'QE-#%{= amount of sums assured 承保款额
^%~ux0%^T amount of variation 变动幅度
*HXx;: amount of vote 拨款数额
f%5 s8) amount payable 应付款额
? _Y2'O amount receivable 应收款额
Vq K/GWg Amsterdam Stock Exchange 阿姆斯特丹证券交易所
!_#2$J*s^D analysis 分析
/DN !" ancillary risk 附属风险
9a lM C annual account 周年帐目；周年帐目报表；年度决算；年结
;Zow C#j annual accounting date 年结日期
f<v:Tg.[ annual allowance 每年免税额；年积金；年度津贴；年津
%P tdFz$ annual balance 年度余额
i 2(lqhaP annual disposable income 每年可动用收入
15tT%TC annual estimates 周年预算
$ g+q;Y~i0 annual fee 年费
;V h5nO annual general meeting 周年大会
|}^ BF%8V: annual growth rate 年增率；每年增长率
e:kd0)9 annual long-term supplement 长期个案每年补助金
Y <EdFzle annual pensionable emolument 可供计算退休金的年薪
_vgFcE~E@ annual report 年报
W2G@-`, Annual Report on the Consumer Price Index 《消费物价指数年报》
B gB]M3Il annual return 周年报表；周年申报表；每年报税表格
a 2\r^fY/ Annual Return Rules 《周年报表规则》
52>,JHq annual review of consumer prices 每年消费物价回顾
DQRr(r~2Kj annual roll-forward basis 逐年延展方式
yi$ Jk}w annual salary 年薪
w,v~ annual statement 年度报表；年度决算表
9$oU6#U,h Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
1feS/l$ annuitant 年金受益人
pX v@ QD#! annuity 年金
t
(> } annuity contract 年金合约
&S|%>C{P.w annuity on human life 人寿年金
XDcA&cM}p antecedent debt 先前的债项
EAi!"NJ ante-dated cheque 倒填日期支票
tWN hFQ' anticipated expenditure 预期开支
Eggdj+ anticipated net profit 预期纯利
wEJ) h1=)^ anticipated revenue 预期收入
s`Z'5J;S anti-inflation measure 反通货膨胀措施
! Al?B9KJ anti-inflationary stance 反通货膨胀立场
22gk1'~dO apparent deficit 表面赤字
.S = ^) apparent financial solvency 表面偿债能力
qe"t0w|U? apparent partner 表面合伙人
9XSZD93L application for personal assessment 个人入息课税申请书
us
TPr application of fund 资金应用
~ Dz`O"X3 application to release as liquidator and to destruct the books of accounts and documents
FSn&N2[D 申请免除清盘人职务及毁灭帐簿与文件
&m J
+#vT appointed actuary 委任精算师
h8me.=S& appointed auditor 委任核数师；委任审计师
g8^YD rH appointed trustee 委任的受托人
qS{E+) P appointer 委任人
s#*T( pY apportioned pro rata 按比例分摊
G(6M Lh1 apportionment 分配；分摊
v;m}<3@' Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
tjIT4 apportionment formula 分摊方程式
Yf=Puy}q apportionment of estate duty 遗产税的分摊
nNJMQb'K appraisal 估价；评估
<>tQa5; appreciable growth 可观增长
\uT y\KA appreciable impact 显着影响
4Cl41a appreciable increase 可观增长
O)E8'Oe"Q appreciation 增值；升值
/degBL+ appreciation against other currencies 相对其他货币升值
UZ` <D/ appreciation of the exchange value of Hong Kong dollar 港元汇值上升
+^\TG>le appreciation tax 增值税
1ehl=WN appropriation 拨款；拨用；拨付
t'pY~a9F appropriation account 拨款帐目
]&mN~$+C Appropriation Bill 拨款法案
uO,9h0y0W appropriation-in-aid system 补助拨款办法
E,nxv+AQ approved assets 核准资产
q ;<=MO/ approved basket stock 认可一篮子证券
m5/d=k0l approved budget 核准预算
B"rfR_B2M# approved charitable donation 认可慈善捐款
vm
y?8E6+ approved charitable institution 认可慈善机构
bb ]r approved currency 核准货币；认可货币
6bXR?0$*M. approved estimates 核准预算
B< p -.tv approved estimates of expenditure 核准开支预算
WzwH;! approved overseas insurer 核准海外保险人
2a 3RRP approved overseas trust company 核准海外信托公司
R Zg8y+jM approved pooled investment fund 核准汇集投资基金
5!pof\/a approved provident fund scheme 认可公积金计划
NEb M >1>^ approved provision 核准拨款
Bl"Bm Un approved redeemable share 核准可赎回股份
=K ctAR; approved regional stock 认可地区性证券
r a 4$/@3n approved retirement scheme 认可退休金计划
7\?0d! approved subordinated loan 核准附属贷款
IW<nfg arbitrage 套戥；套汇；套利
!8 V arbitrageur 套戥者；套汇者
yK3b^ arbitrary amount 临时款项
6|-V{ arrangement 措施；安排；协定
hhU:
nw arrears 欠款
)=vQrMyB arrears of pay 欠付薪酬
'q_^28rK arrears of revenue 逾期未收税款；逾期未收的帐项
D%+cf articles of association 组织章程；组织细则；组织章程细则
R
rtr\ a Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
AsOkOS 3 ascertainment of profit 确定利润
5UgxuuP4 "Asia Clear" “亚洲结算系统”
8 o SNnT Asia Commercial Bank Ltd. 亚洲商业银行有限公司
\(db1zmS~ Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
xR`W9Z5 Asian Development Fund [ADF] 亚洲发展基金
v3ky;~ke Asian dollar bond 亚洲美元债券
OdrnPo { Asian dollar market 亚洲美元市场
?{Rv/np=F Asian dollar rate 亚洲美元利率
N#Y|MfLc Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
` 3C dW Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
4N- T=Ig asked price 沽盘；喊价；索价；卖方报价
=>k E`"{! assessable income 应评税入息
V4.&"0\n # assessable loss 应评税亏损
>-0\w P assessable profit 应评税利润
`pfZJ+ assessable value 应评税值
R ;]z/|8 assessed profit 估定利润
?b8 : assessed value 经评估价值
=
@EN]u assessment 评税；评定；估价；评税单
Ac2,A > assessment number 评税编号；估价编号
\pVmSac, assessment of additional tax 补加税评税
z{ N~AaY assessment of performance 业绩评估；实绩评价
]#fmih^ Assessor 评税主任
m/T3Um asset price bubbles 资产价格泡沫
P~H ?[
; asset-backed securities 具资产保证的证券
lI<Q= gd assets accretion 资产增值
nb MxQOD k assets and liabilities 资产与负债
;
m]KKB assets betterment statement 资产递增表；资产改进表
, Y\`n7Ww assets lending 实物放款；有抵押贷款
+' lj\_n assets of the company passing on the death 死者去世时转移的公司资产
rEF0A &5 assets pledged as security for liabilities 用作负债抵押的资产
a^ _ _Z3g, assets portfolio 资产投资组合
'=Z]mi/aw assets price 资产价格
-*<4 hFb assets quality 资产质素
T|%pvTI e assets realization 资产变现
[@&0@/s*t' assets refinancing arrangement 资产再集资安排
K|{IX^3)V assets securitization 资产证券化
? +q(,P@* assets situated outside Hong Kong 在香港以外地方的资产
Wz%b,! assets stripping 削减资产；拆卖资产
R. (fo:ve> assets value 资产值
0,z3 A>C assignee 承让人
RZgkl EU assignment 转让；转让书；转让契
LrGLIt` assignment of interest 权益转让
=sYUzYm assignment of letters patent and trade mark 专利证书及商标转让
`Q@w*ta) assignment of property 物业转让；物业转让书
.T63: assignment right 转让权
5vmc'Om assignor 转让人
XB.xIApmy associate 有联系的人；有关连人士；相联者；合伙人；联系人
Nf!g1D"U Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
`+\6; nM associate member 附属会员
h n -!W;j associated body corporate 相联法人团体
/Z ?$!u4I associated company 相联公司；联属公司
Bo#,)%80 associated corporation 相联法团
zJ=lNb?q Association of Chartered Certified Accountants [ACCA] [United Kingdom]
NR6wNz&81 公认会计师公会〔英国〕
wOLDHg_ Association of Futures Exchange Brokers 香港期货经纪协会
VbG#)>"F Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
S <RbC association of underwriters 承保人组织
n?[JPG2X assumption of control 接管
v><c@a=[ assurance 担保；保险；转易；转易书
/TndB7l"3 assurance of interest 权益的转易
mdtG W at 19XX price 按一九ＸＸ年价格计算
%tvP\(]h at a discount 按赔价计算；按贴水价格计算；打折扣
cS2 PrsUx at a premium 按溢价计算；按升水价格计算
4m:D 8&D_M at call 通知付款；按通知
^7Hwpn7E at constant market price 按固定市价计算
kF@Z4MB}yr at constant price 按固定价格计算
VL?sfG0 at cost 按成本计算
Mjon++>Z at current market price 按当时市价计算；按现时市价计算
w wuM!Z+ at current price 按当时价格计算；按现时价格计算
k Xg&}n7 at factor cost 按要素成本计算；按生产要素成本计算
Lhz*o6) at money-of-the-day price 按付款当日价格计算
sc0.!6^'V at or better 按指定或较佳价位〔买卖指令〕
=.48^ $LWx at par 按面值计算；平价
'-l.2IUyT at sight 见票即付
h]>QGX[kC at the close 按收市盘
P2!+ZJ& at the opening 按开市盘
$SOFq+- T attestation 见证；见证条款
L7`=ec< at-the-money option 平价期权
=]
+owl2 attorney 受权人；受托代表人
N8E attornment 新拥有人承认书
w!e Y)p< attributable profit 可归属利润
{M^BY ,%* attributable share value 可归属股份价值
[ KMNMg Auckland Stock Exchange 奥克兰证券交易所
*/6lyODf auction 拍卖
TFAd
auctioneer 拍卖商
+ e 87/\5 audit 审计；核数
4aGV IQ Audit Commission 审计署
$VxKv7: Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
nf0]<x2 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
\V_ Tc` audit review 帐目审查
hjgB[
&U> Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
r6Qsh CA" audited account 审计帐目；经审计的帐目
Ht"?ajW{ audited annual account 经审计的周年帐目
\:m1{+l audited balance sheet 经审计的资产负债表
Bc*FH>E auditor 核数师；核数主任；审计师
&|K9qa~)Y auditor's certificate 核数师证明书；审计师证明书
*yZ `aKfH auditor's report 核数师报告；审计师报告
{zTnE?(o` Aussie bond 澳元债券
z}a9%Fb austerity budget 紧缩预算
XkhGU?={ Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
=G9I7Y@ Australia All Ordinaries Index 澳洲所有普通股票指数
rk-GQ #SKU Australian Dollar [AUD] 澳元
a_3w/9L4r Australian Options Market 澳大利亚期权市场
(uVL!%61k Australian Securities Commission 澳洲证券事务监察委员会
W8_$]}G8E Australian Society of Certified Practising Accountants 澳洲执业会计师公会
sx n{uRF Australian Stock Exchange 澳大利亚证券交易所
Rz#q68 Austrian Schilling [ATS] 奥地利先令
k.ttrKy<q/ authentication 认证；鉴证
Q@
Ze+IhK` authority to purchase 委托购买证；委购书
`oU|U!| authorization 认可；核准；授权；授权书
$3 =S\jyfK authorization by direction 指示授权
VTwDa*]AhB authorization by instruction 指令授权
6Vj=SYK authorization by warrant 令状授权
7tP%tp
ez authorization of unit trust 单位信托的认可
M5kw3Jy 5 authorized agent 指定代理人
CUN1.i<pk8 authorized capital 法定资本
.]e_je_ authorized clerk 出市员
]Zz.n5c authorized dealer 认可交易商
ueyQ&+6 r authorized financial institution 认可财务机构
f#kT?!sP authorized fund 认可基金
#\ 8"d authorized fund house 获授权的基金公司；认可基金公司
k2O3{xIjc authorized institution 认可机构
4l`[,BJ authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
=/!RQQ|8o authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
!pZ<{|cH authorized insurer 获授权保险人；获认可承保人
FyQr$; r authorized investment 特准投资项目
|->C I authorized person 获授权人
tE#;$Ss authorized representative 获授权代表
FuM:~jv authorized share capital 法定股本
KL yI*` automated quotation system 自动报价系统
Fs3
:NH Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
w>o /)TTJL 自动交易系统〔香港期货交易所有限公司〕
E)`:sSd9 automatic adjustment mechanism 自动调整机制
,`bmue5 automatic adjustment system 自动调整系统
klR\7+lK Automatic Clearing House 自动票据交换所
. 1+I8qj automatic exchange rates accumulation system 自动化汇率累集系统
v5\5:b {/ Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
7$*X
automatic teller machine [ATM] 自动柜员机
TwsI8X autopay 自动转帐
y_' 6 bpb available assets 可用资产
@T Ha [|(S available fiscal reserve 现存财政储备
wF9L<<&B available profit 可用利润
O 6ph_$nt. Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
[MuZ ^'dR average 平均；平均数；海损
?t5<S]'r$ average basic salary 平均基本薪金
UqD ]@s` average consumer expenditure 平均消费开支；一般消费开支
aaP6zJXi average cost 平均成本
iB|htH'T average cost of land production 增辟土地平均成本
nV`U{}x average daily turnover 平均每日成交额
DL<;qhte average daily wage rate 平均每日工资率
#jh5% @ average expenditure pattern 平均开支模式
THlQifA! average growth rate 平均增长率
=I aWf average net fixed assets 固定资产平均净值
c5_/i7 average of relatives 相对价格平均数
iu?gZVyka average price 平均价格
?N(<w?Gat average propensity to consume 平均消费倾向；一般消费倾向
.1}1 e;f- average propensity to save 平均储蓄倾向；一般储蓄倾向
84!Hd.H average rate 平均率
d%UzQ* s average revenue 平均收入；平均收益
Bf.iRh0Q5 average stock 平均库存；平均存货
58d[>0Xa[g average yearly rent 平均年租
{a_ _/I>) avoidance of double taxation 避免双重课税
S:XsO9:{ avoidance of tax 避税
