A:
? =Z? 6fw A share Ａ股；甲类股份
@1roe
G abatement of tax 减税；减扣免税额
_aSxc)? ABN AMRO Bank N.V. 荷兰银行
X] TG<r above-the-line expenditure 线上项目支出；经常预算支出
,q`\\d above-the-line receipt 线上项目收入；经常预算收入
UERLtSQ ABSA Asia Limited 南非联合亚洲有限公司
JX;<F~{. absolute change 绝对数值变更
0*3R=7_},o absolute expenditure 实际开支
gh]cXuph absolute guideline figure 绝对准则数字
ZPLm]I\] absolute interest 绝对权益
AofKw absolute order of discharge 绝对破产解除令
I5 p ?
[ absolute profit margin 绝对利润幅度
R`qFg/S absolute value 实值；绝对值
Qz1E 2yJ absolutely vested interest 绝对既得权益
PO: {t absorbed cost 已吸收成本；已分摊成本
UcHJR"M~ c absorption 吸收；分摊；合并
Rsm^Z!sn absorption rate 吸收率；摊配率；分摊率
yS'I[l ACB Finance Limited 亚洲商业财务有限公司
-$ls(oot acceptable form of reciprocity 合理的互惠条件
4SxX3Fw acceptable rate 适当利率；适当汇率
q"lSZ;
'E acceptance agreement 承兑协议
-=Q*Ml#I acceptance for honour 参加承兑
~!d\^ Z^i acceptor 承兑人；接受人；受票人
9s
q acceptor for honour 参加承兑人
V~3a!-m\ accident insurance 意外保险
N#_H6 TfMG Accident Insurance Association of Hong Kong 香港意外保险公会
L,/%f<wd accident insurance scheme 意外保险计划
.W%)*&WH\ accident year basis 意外年度基准
b{&)6M)zo accommodation 通融；贷款
M'O <h accommodation bill 通融票据；空头票据
?dg [:1R} accommodation party 汇票代发人
%YscBG account balance 帐户余额；帐户结余
Czu9o;xr account book 帐簿
194)QeoFw account collected in advance 预收款项
CY5Z{qiX account current book 往来帐簿
ITI) soa~ account of after-acquired property 事后取得的财产报告
A}9`S6 @@ account of defaulter 拖欠帐目
)*J^K?!S account payable 应付帐款
-uG +BraI account payee only [A/C payee only] 只可转帐；存入收款人帐户
}o(-=lF account receivable 应收帐款
Q(?#'<.# account receivable report 应收帐款报表
kVMg 1I@ account statement 结单；帐单；会计财务报表
&U#|uc!+ account title 帐户名称；会计科目
Q Z accountant's report 会计师报告
YK'<NE3 4 Accountant's Report Rules 会计师报告规则
n b?l TX~ accounting and auditing procedure 会计与审计程序；会计与核数程序
.|70 ; Accounting Arrangements 《会计安排》
|0b`fOS accounting basis 会计基础
I+!0 O accounting by Official Receiver 破产管理署署长呈交的帐目
kgP0x-Ap Accounting Circular 《会计通告》
+'HqgSPyb accounting class 会计类别
cF}".4|kZ< accounting date 记帐日期；会计结算日期
UB@+c k accounting for money 款项核算
pz*3N Accounting Officer 会计主任
F^;e z/Gl accounting period 会计报告期；会计期
2HA:"v8 accounting policy 会计政策；会计方针
^\=`edN 0 accounting practice 会计惯例
^jZbo { accounting principle 会计准则
Ow,w$0(D accounting record 会计记录
[RhO$c$[\ accounting report 会计报告
ea
'D td Accounting Services Branch [Treasury] 会计事务部〔库务署〕
^}o 2 Accounting Society of China 中国会计学会
",; H`V accounting statement 会计报表
L#sMSVC+ accounting system 会计制度；会计系统
:DNY 7TvZ accounting transaction 会计事项；帐务交易
0S!K{xyR accounting treatment 会计处理
k?^z;Tlvw accounting year 会计年度
$%#!bV accretion 增值；添加
q>+k@>bk @ accrual 应计项目；应累算数目
@ q7I4 accrual basis 应计制；权责发生制
S4z;7z(8+ accrual basis accounting 应计制会计；权责发生制会计
?N9uu4 accrue 应累算；应计
YU'E@t5 accrued benefit 应累算利益
3 F2w-+L accrued charges 应计费用
Wh*uaad7 accrued cumulative preference share dividend 应累算的累积优先股股息
?CPahU accrued expenses 应累算费用
b q*eH (qx accrued interest payable 应付利息；应计未付利息
5U$0F$BBp accrued interest receivable 应收利息；应计未收利息
<>rneHl8 accrued right 累算权益
HIZe0%WPw accruing profit 应累算的利润
2^ nxoye accumulated fiscal reserve 累积财政储备
!Wnb|=j accumulated profit 累积利润；滚存溢利
0 M[EEw3 accumulated reserve 累积储备
'5$b-x6 F accumulation of surplus income 累积收益盈余
>|UOz& acquired assets 既得资产
%IWPM" acquisition 收购；购置；取得
2 FJ*f/ acquisition cost 购置成本
Tyx_/pJT acquisition expenses 购置费用
3f{3NzN acquisition of 100% interest 收购全部股权
s.C_Zf~3 acquisition of control 取得控制权
aqk!T%fg acquisition of fixed assets 购置固定资产
k5pN acquisition of shell “买壳”
u^ ~W+ acquisition price 收购价
UP,c | act of God 天灾
83# mB:^R acting partner 执事合伙人
(f "4,b^] active market 买卖活跃的市场；交投畅旺的市场；旺市
AoxA+.O active partner 积极参与的合伙人
~Mxvq9vaD active trading 交投活跃
MQ8J<A Pf- actual circulation 实际流通
2 J BR)P actual cost 实际成本
fE
mr^ R actual expenditure 实际开支；实际支出
Lp9E:D-> actual income 实际入息；实际收入；实际收益
f .)O2= actual market 现货市场
.?$gpM?i actual price 现货价；实际价格
$=4QO actual profit 实际利润
0L52#;?Si" actual quotation 实盘；实际价位；实际报价
]c'A%:f< actual year basis 按实际年度计算
}qD\0+`qi actuals 实货
>z@0.pN]7 actuarial investigation 精算调查
jse&DQ actuarial principle 精算原则
S)@j6(HC4 actuarial report 精算师报告
sQZhXaMa $ Actuarial Society of Hong Kong 香港精算学会
9G2Fs M|, actuarial valuation 精算师估值
I; rGD^ actuary 精算师
G"A#Q" ad referendum agreement 暂定协议；有待覆核的协定
WH^%:4 ad valorem duty 从价税；按值征税
TM%%O : 3 ad valorem duty system 从价税制
Y.p;1" ad valorem fee 从价费
Qo|\-y-# ad valorem tariff 从价关税
l *G[!u additional allowance 额外免税额
X"%gQ.1|{j additional amount for unexpired risk 未过期风险的额外款额
)9]P M A?u additional assessable profit 补加应评税利润
o }m3y additional assessment 补加评税
vnuN6M{ additional commitment 额外承担
5v*\Zr5ha additional commitment vote 额外承担拨款
jmG~Un M additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
CU!D hm/U additional dependent parent allowance 供养父母额外免税额
b&U62iq additional provision 额外拨款
2D5StCF$O additional stamp duty 附加印花税
# Gi$DMW additional tax 补加税罚款；补加税款
pMM8-R'W- Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
]7A'7p $Y adjudged bankrupt 被裁定破产
!j-Z Lq:; adjudicated bankrupt 裁定破产人
7b+6%fV adjudication fee 裁定费；评定印花税额手续费；评估契据费
h M! a_' adjudication of bankruptcy 裁定破产；宣告破产
5|)W. *Q adjudication of insolvency 裁定无力偿还债务
d&>^&>?$zh adjusted actual 经调整的实数；调整后的实数
cH2K )~ adjusted current assets 经调整的流动资产；调整后的流动资产
4_ML ],. adjusted figure 经调整的数字；调整后的数额
6_B] MN!( adjusted liabilities 经调整的负债；调整后的负债
} ^\oCR@ adjusted loss 经调整的亏损；调整后的亏损
MF'JeM;H 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
'~ 47)fN adjusted profit 经调整的利润；调整后的利润
.T`%tJ-Em adjusted surplus 经调整的盈余额；调整后的盈余额
<1TA w. adjusted value 经调整的价值；调整后的价值
< F'\lA9 adjustment 调整；修订；理算〔保险〕
g<qaXv adjustment centre 调剂中心
uPvEwq*
C adjustment lag 调整过程的时间差距；调整时差
{oL>1h,%3? adjustment mechanism 调整机制
xoME9u0x4 adjustment of loss 亏损调整
1|:KQl2q adjustment process 调整过程；调整程序
UPGtj" 2v- adjustment range 调整幅度
s5. CFA administered exchange rate 受管制汇率
{n=|Db~S Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
:k#HW6 p administration expenses 行政费用
#<x m. administration fee 手续费；行政费
6aj!Q*(WT administration in bankruptcy 破产管理
\{N O?%s0p administration order 遗产管理令
VIbq:U administrator 管理人；遗产管理人
DHRlWQox administrator of the estate 遗产管理人
-Lg
Ei3m admission of debt 债项承认书
f6p/5]=J26 admission of proof 接纳债权证明
m4Zk\,1m.| advance 放贷款项；垫付款项；预支款项；预付款项
_Z\G5x advance account 暂支帐目；预付款帐户
F"mmLao advance compensation 预付补偿金
lEBLZ}}\ advance from shareholder 股东垫款
|uJ%5y# advance pending reimbursement 预支以待日后付还
-'Mf\h 8 advanced economy 先进经济体系
;9#KeA _ advancement 预付；预付财产
J . <F"r> advances warrant 垫款令
| V(0GB advancing 贷出
?V=CB,^ adverse balance 逆差
h2QmQ>y" adverse exchange 逆汇
y1#1Ne_ advertisement addressed to shareholders 在报章刊登的致股东通告
B<C&xDRZ0 advice for collection 托收通知书
2`-Bs advice of drawing 提款通知书；汇票通知书
VxBo1\' advice of payment 付款通知
2Khv>#l
Advisory Committee [Securities and Futures Commission]
=Esa vN 谘询委员会〔证券及期货事务监察委员会〕
(;,sc$H] Advisory Committee on Diversification 经济多元化谘询委员会
s#GLJl\E_P affidavit 誓章；遗产申报誓章
!'I8:v& D affidavit of no receipt 述明无收款的誓章
d_P` qA affiliate 联号；联营公司；附属公司
nr#|b`J] affiliated company 附属公司；联号；联营公司
u%!@(eKM- affirmation [estate duty] 非宗教式宣誓〔遗产税〕
1 -b_~DF affordability 负担能力
%l%HHT African Development Bank [AfDB] 非洲开发银行
K)P%;X after-acquired property 事后取得的财产
!@"OB~ after-hours dealing 市后交易
SS 2%q v after-tax profit 税后盈利；税后利润；税后溢利
3(UVg! t agency agreement 代理协议
%}T6]S)%u agency expenses 代理机构的开支
H;"4 C8K7 agency fee 代理费
! `r$"}g Agency Law 《代理法》
ajpX L agent 代理人；承销人
8?C5L8) agent of company 公司代理人
47B&s
agent's fee 代理人费；经纪费
5-A\9UC*@ aggregate 总计；总数；总体数字
& nK<:^n aggregate amount 总款额；总额
./~(7o$ aggregate assets and liabilities 总体资产与负债
*K; ~!P aggregate at constant price 按固定价格计算的总体数字
-n;}n:w L aggregate demand 总需求
WY]s |2a aggregate gross position 总持仓量
d"Y{UE aggregate limit 总限额
yCo.cd- aggregate of salaries tax 合计薪俸税
d d;T-wa} aggregate performance 总体表现；总体业绩
%jM,W}2 aggregate supply 总体供应
3$JoDL(Z aggregate surplus 总盈余
@%SQFu@FJ aggregate total 整体总额
W_ ZJ0GuE( aggregate value 总值；合计价值
6H|S ;K+ aggregated basis 合计基准
z?//rXuO aggregated net chargeable income 合计应课税入息实额
UCW BYC+ aggregation 合并计算；合计；总和
Ir]\| t aggregation of incomes of husband and wife 夫妇入息合并计算
zW nR6*\ aggregation of property 财产的总和
?h2}#wg agio 差价；贴水
` y0FY&y= 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》
zBH2@d3W Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
WEpoBP
CL 《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》
V43H /hl Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
)`}:8y? 《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》
y+;|Fz Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
R} e cc 《香港政府和大韩民国政府关于相互促进和保护投资协定》
!!y a agreement for a settlement 授产协议
XfmwVjy agreement for assignment 转让协议
Q@H V- (A agreement for sale 售卖协议；买卖协议
i mM_H;-X agreement for sale and purchase 买卖协议
c`Wa^( agreement for the payment of interest 支付利息协议
tnIX:6 agreement for the repayment of money 还款协议
u= yOu^={ agreement of reinsurance 再保险协议
|cY`x(?yP Agricultural Bank of China 中国农业银行
GKCroyor air passenger departure tax 飞机乘客离境税
2"~8 Z(0 Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
:Q q#Z airport tax 机场税
mA} "a<0 alcohol duty 酒精税
-']56o_sQ/ alienation 让与；让渡；转让
^C%<l ( b alimony 生活费；赡养费
\Og+ c% All Ordinaries Index [AOI] 所有普通股指数
B-ESFATc all risks 全险；综合险
"w _aM7x_ All Sales Record for Stock Market 《股票市场成交报告》
i?;Kq~, Allied Capital Resources Limited 新联财务有限公司
'f|o{ all-items index [Consumer Price Index] 总指数〔消费物价指数〕
L rPkxmR allocation letter 拨款信件
y?!"6t7& allocation of fund 分配款项；预留款项
4.( 4x& allocation of profit 利润分配；溢利分配
*|l/6!WM allocation warrant 拨款令
CQ2jP
G*py allotment 分配；配股
},[}$m % allotment notice 股份配售通知；配股通知
YoE3<[KD( allotment of shares 股份分配
]R? 4{t4 allowable 可获宽免；免税的
O 9p| a%o allowable business loss 可扣除的营业亏损
uVU)d1N allowable expenses 可扣税的支出
rQ9'bCSr% allowance 免税额；津贴；备抵；准备金
P>6{&( allowance for debts 债项的免税额
k_R" CKd allowance for depreciation by wear and tear 耗损折旧免税额
`,0}Zz aV& allowance for funeral expenses 殡殓费的免税额
tI{_y allowance for inflation 为通货膨胀而预留的款项；通胀准备金
y!%CffF2 allowance for repairs and outgoings 修葺及支出方面的免税额
?hM64jI| allowance to debtor 给债务人的津贴
/Q )\ + alteration of capital 资本更改
j~QwV='S alternate trustee 候补受托人
Qei" '~1a amalgamation 合并
{ "E\Jcjl\ ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
"*H`HRi4T ambit of charges 征税范围；收费范围
q,6DE z amended valuation 经修订的估值
P
}uOJVQ_ American Commodities Exchange 美国商品交易所
-%dCw6aX+ American Express Bank Limited 美国运通银行
{_dvx*M American Stock Exchange 美国证券交易所
%K
QQ ,{ b amortization 摊销
fn !KQ`,# amount due from banks 存放银行同业的款项
4`R(? amount due from banks abroad 存放海外银行同业的款项
R rgGEx amount due from holding companies 控股公司欠款
. [ mR M amount due from local banks 存放本港银行同业的款项
*9i{,I@ amount due to banks 银行同业的存款
KGpA2Nx amount due to banks abroad 海外银行同业的存款
]:\dPw`A amount due to holding companies 控股公司存款
4X v*wB1 amount due to local banks 本港银行同业的存款
KY N0 amount due to outport banks 外埠银行同业的存款
IIqUZJ amount for note issue 发行纸币的款额
D
sWS Gb amount of bond 担保契据的款额
D,ln)["xm amount of consideration 代价款额
C8 \^#5 amount of contribution 供款数额
TOAAQ amount of indebtedness 负债款额
6`- jPR amount of principal of the loan 贷款本金额
,?XCyHSgWW amount of rates chargeable 应征差饷数额
b YPK h amount of share capital 股本额
'Z |mQZN amount of sums assured 承保款额
ctJE+1#PH amount of variation 变动幅度
8sCv]|cn amount of vote 拨款数额
sT' 5%4 amount payable 应付款额
]0\MmAJRn amount receivable 应收款额
O| hpXkV Amsterdam Stock Exchange 阿姆斯特丹证券交易所
+'w3 =2Bo analysis 分析
r"R#@V\'1b ancillary risk 附属风险
cFWc<55aX6 annual account 周年帐目；周年帐目报表；年度决算；年结
F sryEHz annual accounting date 年结日期
x$%!U[!3 annual allowance 每年免税额；年积金；年度津贴；年津
I`p ;F!s annual balance 年度余额
as_PoCoss annual disposable income 每年可动用收入
5 u0HI annual estimates 周年预算
!Rt>xD annual fee 年费
;({W#Wa annual general meeting 周年大会
tRfo$4#NY annual growth rate 年增率；每年增长率
1!gbTeVlY annual long-term supplement 长期个案每年补助金
S Z$Kz n annual pensionable emolument 可供计算退休金的年薪
*WT`o > annual report 年报
>dG[G> Annual Report on the Consumer Price Index 《消费物价指数年报》
N.{D$" annual return 周年报表；周年申报表；每年报税表格
6MkP |vr6 Annual Return Rules 《周年报表规则》
;w[0t}dPl annual review of consumer prices 每年消费物价回顾
OydwE annual roll-forward basis 逐年延展方式
O0y_Lm\ annual salary 年薪
veh<R]U annual statement 年度报表；年度决算表
m9Hit8 f@Q Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
*D3/@S$B annuitant 年金受益人
tNX|U:Y* annuity 年金
>e"#'K0?\ annuity contract 年金合约
n.G!43@*N annuity on human life 人寿年金
DDH:)=;z antecedent debt 先前的债项
?S$P9^ii' ante-dated cheque 倒填日期支票
xF44M]i anticipated expenditure 预期开支
8ITd Sg anticipated net profit 预期纯利
'6Q =#:mc\ anticipated revenue 预期收入
C73 kJa anti-inflation measure 反通货膨胀措施
?1eK#Z. anti-inflationary stance 反通货膨胀立场
fwf$Co+R:* apparent deficit 表面赤字
$p?aVO apparent financial solvency 表面偿债能力
%|i`kYsy apparent partner 表面合伙人
^ ovR7+V application for personal assessment 个人入息课税申请书
Y.r+wc] application of fund 资金应用
`$C
n~dT application to release as liquidator and to destruct the books of accounts and documents
8pgEix/M5o 申请免除清盘人职务及毁灭帐簿与文件
'X2PO ay1 appointed actuary 委任精算师
(*)hD(C5 appointed auditor 委任核数师；委任审计师
hfy_3} _ appointed trustee 委任的受托人
b%/ 1$>_ appointer 委任人
{jX2} apportioned pro rata 按比例分摊
Per1IcN apportionment 分配；分摊
>J>[& z S Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
% - 0t?/> apportionment formula 分摊方程式
3;s\OW` apportionment of estate duty 遗产税的分摊
.h4 \Y A appraisal 估价；评估
Np0u,t%vs appreciable growth 可观增长
~`:L?Jkb6H appreciable impact 显着影响
J~UuS+Ufv appreciable increase 可观增长
"!%l/_p? appreciation 增值；升值
C-[eaHJ'$ appreciation against other currencies 相对其他货币升值
=>af@C.2 appreciation of the exchange value of Hong Kong dollar 港元汇值上升
OH(waKq2I appreciation tax 增值税
7s{GbU\ appropriation 拨款；拨用；拨付
e;} 7G appropriation account 拨款帐目
DZ PPJ2 } Appropriation Bill 拨款法案
r?
E)obE appropriation-in-aid system 补助拨款办法
p2$P: !Y) approved assets 核准资产
fDU !~/# approved basket stock 认可一篮子证券
V /V9B2.$ approved budget 核准预算
BKjS ,2C approved charitable donation 认可慈善捐款
7Da` approved charitable institution 认可慈善机构
h{H HLR approved currency 核准货币；认可货币
lv+TD!b approved estimates 核准预算
b 7?hI approved estimates of expenditure 核准开支预算
*6DB0X_-} approved overseas insurer 核准海外保险人
8C 9-_Ng` approved overseas trust company 核准海外信托公司
"u^H# L>-q approved pooled investment fund 核准汇集投资基金
P! #[mio approved provident fund scheme 认可公积金计划
+s DV~\Vu approved provision 核准拨款
T <ET
)D7 approved redeemable share 核准可赎回股份
[}0haTYc4 approved regional stock 认可地区性证券
Vt&2z)Zz approved retirement scheme 认可退休金计划
\ Et 3|Iv approved subordinated loan 核准附属贷款
=mp;.k95 arbitrage 套戥；套汇；套利
z syI V!( arbitrageur 套戥者；套汇者
#Kex vP&* arbitrary amount 临时款项
orMwAV arrangement 措施；安排；协定
aH/
k Ua arrears 欠款
k5.Lna arrears of pay 欠付薪酬
'op|B@y arrears of revenue 逾期未收税款；逾期未收的帐项
<s<n articles of association 组织章程；组织细则；组织章程细则
KEjWRwN Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
O5nD+qTQ# ascertainment of profit 确定利润
.MoU1n{Yc "Asia Clear" “亚洲结算系统”
")XHak.JX Asia Commercial Bank Ltd. 亚洲商业银行有限公司
~;{; ,8!) Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
G^4hd i3@ Asian Development Fund [ADF] 亚洲发展基金
'^~{@~ ;%L Asian dollar bond 亚洲美元债券
65 $+{s Asian dollar market 亚洲美元市场
nwRc%C``UK Asian dollar rate 亚洲美元利率
MJ
[m Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
"N bq#w\ Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
8(&[Rs?K asked price 沽盘；喊价；索价；卖方报价
/zVOK4BqN+ assessable income 应评税入息
B; h"lv assessable loss 应评税亏损
.jT#:_ assessable profit 应评税利润
9c,'k#k assessable value 应评税值
N.{H,oO ` assessed profit 估定利润
Jgd'1'FOs assessed value 经评估价值
e_ANUll1 assessment 评税；评定；估价；评税单
8 _B4?` k assessment number 评税编号；估价编号
9} M ?P assessment of additional tax 补加税评税
?:I* 8Fj assessment of performance 业绩评估；实绩评价
hVAn>_( Assessor 评税主任
RF53J yt asset price bubbles 资产价格泡沫
"2$fi{9 asset-backed securities 具资产保证的证券
ryUQU^v assets accretion 资产增值
Tc`=f'pP)4 assets and liabilities 资产与负债
peuZ&yK+" assets betterment statement 资产递增表；资产改进表
Ep3N&Imp assets lending 实物放款；有抵押贷款
$OkBg0 assets of the company passing on the death 死者去世时转移的公司资产
9oR@U W1 assets pledged as security for liabilities 用作负债抵押的资产
^s EY OX\ assets portfolio 资产投资组合
PB`Y
g assets price 资产价格
x vl #w assets quality 资产质素
3z9d!I^>k assets realization 资产变现
&n }f? assets refinancing arrangement 资产再集资安排
,| H
`e^ assets securitization 资产证券化
}1i`6`y1 assets situated outside Hong Kong 在香港以外地方的资产
VfC <WVYiZ assets stripping 削减资产；拆卖资产
&zeyE;/Hj assets value 资产值
O6a<`]F assignee 承让人
_w+:Dv~*a assignment 转让；转让书；转让契
?u=Fj_N_ assignment of interest 权益转让
j8{i#;s!" assignment of letters patent and trade mark 专利证书及商标转让
rt~d6|6 assignment of property 物业转让；物业转让书
Tc &z: assignment right 转让权
(U_ujPD ? assignor 转让人
.A{tQ1&_ associate 有联系的人；有关连人士；相联者；合伙人；联系人
QIvVcfM^ Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
^"1n4i m associate member 附属会员
JZ*/,|1}EC associated body corporate 相联法人团体
ju8q?Nyhs associated company 相联公司；联属公司
bj0G5dc= associated corporation 相联法团
A _
N;
Association of Chartered Certified Accountants [ACCA] [United Kingdom]
ZC`wO%, 公认会计师公会〔英国〕
%wvdn Association of Futures Exchange Brokers 香港期货经纪协会
yyRiP|hJ Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
0s3%Kqi[ association of underwriters 承保人组织
g:D>.lKd assumption of control 接管
|[ k.ii6iO assurance 担保；保险；转易；转易书
~>Fu5i $i assurance of interest 权益的转易
(\hx` Yh=> at 19XX price 按一九ＸＸ年价格计算
i8[t=6Rm@ at a discount 按赔价计算；按贴水价格计算；打折扣
5Y'qaIFR at a premium 按溢价计算；按升水价格计算
lVR~Bh at call 通知付款；按通知
_j/<{vS y at constant market price 按固定市价计算
#TX/aKr: at constant price 按固定价格计算
#Z`q+@@ ]A at cost 按成本计算
w?k>:,'[ at current market price 按当时市价计算；按现时市价计算
i6tf2oqO7 at current price 按当时价格计算；按现时价格计算
o_Z5@F at factor cost 按要素成本计算；按生产要素成本计算
K&Z tRRDd at money-of-the-day price 按付款当日价格计算
.4M.y:F at or better 按指定或较佳价位〔买卖指令〕
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at par 按面值计算；平价
&5spTMw8 at sight 见票即付
O-~ 7b(Z at the close 按收市盘
&<5zqsNJ\a at the opening 按开市盘
wh\}d4gN attestation 见证；见证条款
Ng>5?F^v at-the-money option 平价期权
l7259Ro~ attorney 受权人；受托代表人
]&xk30 attornment 新拥有人承认书
otl0J Ht*+ attributable profit 可归属利润
_jI,)sr4ic attributable share value 可归属股份价值
AOWmzu{z w Auckland Stock Exchange 奥克兰证券交易所
|\<`Ib4j auction 拍卖
v/ 0QOp auctioneer 拍卖商
j4qR(p(vC audit 审计；核数
}=UHbU.n~! Audit Commission 审计署
E$:*NSXj Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
W*4-.*U8a 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〕
o"Euwh!!
audit review 帐目审查
M7a.8-!1 Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
m!4ndO;0vh audited account 审计帐目；经审计的帐目
f c%x S7& audited annual account 经审计的周年帐目
uK#4(eY=W audited balance sheet 经审计的资产负债表
dTC7Fm auditor 核数师；核数主任；审计师
~xfP:[u auditor's certificate 核数师证明书；审计师证明书
7he,?T)vD auditor's report 核数师报告；审计师报告
T`.O'! Aussie bond 澳元债券
Lh"<XYY austerity budget 紧缩预算
D>@I+4{p Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
be{H$9' Australia All Ordinaries Index 澳洲所有普通股票指数
3n1;G8Nf Australian Dollar [AUD] 澳元
"XKy#[d2 Australian Options Market 澳大利亚期权市场
m
)zUU Australian Securities Commission 澳洲证券事务监察委员会
^ f
&XQQY Australian Society of Certified Practising Accountants 澳洲执业会计师公会
+EAsW(F1 Australian Stock Exchange 澳大利亚证券交易所
@ ZwvBH Austrian Schilling [ATS] 奥地利先令
=wHVsdN CN authentication 认证；鉴证
Zq|I, l0+E authority to purchase 委托购买证；委购书
t#/YN.@r authorization 认可；核准；授权；授权书
!t %j?\f authorization by direction 指示授权
VT%NO'0 authorization by instruction 指令授权
trA4R/
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V>%rv' G8 authorization of unit trust 单位信托的认可
Ic:(Gi- % authorized agent 指定代理人
dvx#q5f_S authorized capital 法定资本
}DE g-j,F authorized clerk 出市员
mpEK (p authorized dealer 认可交易商
0r] t `{H authorized financial institution 认可财务机构
}6 }l7x authorized fund 认可基金
E7 Ul;d
authorized fund house 获授权的基金公司；认可基金公司
3cyHfpx-W authorized institution 认可机构
p8H'{f\ G authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
.fFCC`&T authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
@* jz
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b8VTo lJ authorized investment 特准投资项目
"a>q`RaIQ" authorized person 获授权人
5 +YH.4R authorized representative 获授权代表
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authorized share capital 法定股本
N1S{ suic automated quotation system 自动报价系统
R'`qK c Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
z'U1 bMg 自动交易系统〔香港期货交易所有限公司〕
"f 2$w automatic adjustment mechanism 自动调整机制
m
3 hrb- automatic adjustment system 自动调整系统
2 K6qY)/_ Automatic Clearing House 自动票据交换所
3{^9]7UC automatic exchange rates accumulation system 自动化汇率累集系统
<X^@*79m Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
4 Y9`IgQ automatic teller machine [ATM] 自动柜员机
/ cdC'g autopay 自动转帐
|`,2ri*5A available assets 可用资产
\fr~ available fiscal reserve 现存财政储备
ufZDF=$7 available profit 可用利润
7P5) Z-K[ Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
Rz:]\jcIT/ average 平均；平均数；海损
gH Eu/8E average basic salary 平均基本薪金
Ugt/rf 5n average consumer expenditure 平均消费开支；一般消费开支
gNrjo= average cost 平均成本
[{,T.;'<j average cost of land production 增辟土地平均成本
wY % } average daily turnover 平均每日成交额
LTCb @L{^i average daily wage rate 平均每日工资率
Y nS#H" average expenditure pattern 平均开支模式
wn, KY$/ average growth rate 平均增长率
DE8n+Rm average net fixed assets 固定资产平均净值
YQ)kRhFA average of relatives 相对价格平均数
-1_)LO&H average price 平均价格
$q{!5-e average propensity to consume 平均消费倾向；一般消费倾向
Y;Dp3v ! average propensity to save 平均储蓄倾向；一般储蓄倾向
m%?pf2%I# average rate 平均率
xY8$I6 average revenue 平均收入；平均收益
t]g-CW 3 average stock 平均库存；平均存货
o5O#vW2Il& average yearly rent 平均年租
I)6+6pm avoidance of double taxation 避免双重课税
Z'W =\rl avoidance of tax 避税
