A:
=!t ;e~^8] A share Ａ股；甲类股份
1 !_p
abatement of tax 减税；减扣免税额
TVNgj.`+u! ABN AMRO Bank N.V. 荷兰银行
JlYZ \ above-the-line expenditure 线上项目支出；经常预算支出
@< P2di above-the-line receipt 线上项目收入；经常预算收入
<8}FsRr;J ABSA Asia Limited 南非联合亚洲有限公司
eN<L)a:J_ absolute change 绝对数值变更
HQ@ g6 absolute expenditure 实际开支
4Kch=jt4# absolute guideline figure 绝对准则数字
[2-n*a(q absolute interest 绝对权益
*k7BE_&*0Z absolute order of discharge 绝对破产解除令
P<IDb%W absolute profit margin 绝对利润幅度
A'#d:lOA absolute value 实值；绝对值
-gvfz&Lz absolutely vested interest 绝对既得权益
?# w} S% absorbed cost 已吸收成本；已分摊成本
kt rIi5B absorption 吸收；分摊；合并
Xr
<H^X absorption rate 吸收率；摊配率；分摊率
LW CFCkx% ACB Finance Limited 亚洲商业财务有限公司
IW~wO acceptable form of reciprocity 合理的互惠条件
`h@fW- r acceptable rate 适当利率；适当汇率
\96\!7$@O acceptance agreement 承兑协议
QdgJNT<=H, acceptance for honour 参加承兑
;mE n@@{ acceptor 承兑人；接受人；受票人
O q$_ q acceptor for honour 参加承兑人
jRjeL'"G accident insurance 意外保险
"r4 6Rfa Accident Insurance Association of Hong Kong 香港意外保险公会
RiQ ]AsTtl accident insurance scheme 意外保险计划
(6$ P/k8 accident year basis 意外年度基准
6C2~0b accommodation 通融；贷款
]JkEf?;. accommodation bill 通融票据；空头票据
yMWh#[phH accommodation party 汇票代发人
}`gOfj)?i account balance 帐户余额；帐户结余
KhND
pwO" account book 帐簿
K.xABKPVc
account collected in advance 预收款项
y.lWyH9 account current book 往来帐簿
|OJWQU![by account of after-acquired property 事后取得的财产报告
(=^KP7 account of defaulter 拖欠帐目
"jAd.x?X7e account payable 应付帐款
qm$(_]R~` account payee only [A/C payee only] 只可转帐；存入收款人帐户
$A?9U}V#^ account receivable 应收帐款
,jRAVt +{N account receivable report 应收帐款报表
nsI+04[F account statement 结单；帐单；会计财务报表
Mw0>p5+ cy account title 帐户名称；会计科目
DURWE,W> accountant's report 会计师报告
8GP17j Accountant's Report Rules 会计师报告规则
$~1vXe accounting and auditing procedure 会计与审计程序；会计与核数程序
ketp9}u Accounting Arrangements 《会计安排》
bVzi^R" accounting basis 会计基础
}O*` I( accounting by Official Receiver 破产管理署署长呈交的帐目
@?<[ //1 Accounting Circular 《会计通告》
T)gulP accounting class 会计类别
KFbB}oId accounting date 记帐日期；会计结算日期
3'.@aMA@ accounting for money 款项核算
bVUIeX' Accounting Officer 会计主任
n/skDx TE accounting period 会计报告期；会计期
#B5,k|"/,M accounting policy 会计政策；会计方针
o{y}c-> accounting practice 会计惯例
Wa|V~PL+T accounting principle 会计准则
d9$RmCHe} accounting record 会计记录
K\2{SjL:B accounting report 会计报告
Ui G/Rn Accounting Services Branch [Treasury] 会计事务部〔库务署〕
ZMQ=D!kT Accounting Society of China 中国会计学会
r>fGj\#R = accounting statement 会计报表
{]+ t< accounting system 会计制度；会计系统
Sy VGm@ accounting transaction 会计事项；帐务交易
Wu{=Qjg Y accounting treatment 会计处理
eMRH*MyD accounting year 会计年度
>>J3"XHX accretion 增值；添加
5 (H%Ia accrual 应计项目；应累算数目
upuN$4m&{ accrual basis 应计制；权责发生制
d AcSG accrual basis accounting 应计制会计；权责发生制会计
bq E'9GI accrue 应累算；应计
}>h n accrued benefit 应累算利益
nq{/fD(2 accrued charges 应计费用
dO8 2T3T accrued cumulative preference share dividend 应累算的累积优先股股息
LJ[zF~4# accrued expenses 应累算费用
B)Y[~4o accrued interest payable 应付利息；应计未付利息
M OD&3>NI accrued interest receivable 应收利息；应计未收利息
=3X>Ur accrued right 累算权益
M<Wi:r: accruing profit 应累算的利润
9;#RzelSp accumulated fiscal reserve 累积财政储备
AI2XNSV@Yl accumulated profit 累积利润；滚存溢利
OPNR BMD accumulated reserve 累积储备
I uxf`sd accumulation of surplus income 累积收益盈余
CI{2(.n4 acquired assets 既得资产
-!XG>Z acquisition 收购；购置；取得
]B3](TH" acquisition cost 购置成本
#r9+thyC acquisition expenses 购置费用
<(KCiM=E$ acquisition of 100% interest 收购全部股权
-iiX !@ acquisition of control 取得控制权
_uO$=4Sd acquisition of fixed assets 购置固定资产
,m<YS MKX acquisition of shell “买壳”
9InP2u\&: acquisition price 收购价
>T[/V3Z~K act of God 天灾
KdCrI@^ acting partner 执事合伙人
X d+H()nR active market 买卖活跃的市场；交投畅旺的市场；旺市
vb= ]00 c active partner 积极参与的合伙人
~Y/A]N86, active trading 交投活跃
tA#$q;S actual circulation 实际流通
*|=D 0 actual cost 实际成本
k K=VG<
:M actual expenditure 实际开支；实际支出
;}+M2Ec51 actual income 实际入息；实际收入；实际收益
8@rYT5e3c actual market 现货市场
c eG\Q2 actual price 现货价；实际价格
NwF"Zh5eMW actual profit 实际利润
2G~ {x7/[@ actual quotation 实盘；实际价位；实际报价
hTDGgSG^ actual year basis 按实际年度计算
T! H(Y4A actuals 实货
>B{qPrm I actuarial investigation 精算调查
w<H Xe actuarial principle 精算原则
3 ZOD2: ( actuarial report 精算师报告
@4;'>yr(
Actuarial Society of Hong Kong 香港精算学会
Gt&yz"?D actuarial valuation 精算师估值
z[f]mU actuary 精算师
?V2P]| ad referendum agreement 暂定协议；有待覆核的协定
zls^JTE ad valorem duty 从价税；按值征税
STnM Bz 7 ad valorem duty system 从价税制
<~dfp ad valorem fee 从价费
iTinZ!Ut ad valorem tariff 从价关税
MUl`0H"tR additional allowance 额外免税额
vt5w(}v( additional amount for unexpired risk 未过期风险的额外款额
3g;Y additional assessable profit 补加应评税利润
R%3yxnM* additional assessment 补加评税
}K) A jZ additional commitment 额外承担
Xgx/ubca0 additional commitment vote 额外承担拨款
X}Q4;='C- additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
c6F?#@? additional dependent parent allowance 供养父母额外免税额
Hpix: To additional provision 额外拨款
1R}9k)JQ additional stamp duty 附加印花税
`e Z DG additional tax 补加税罚款；补加税款
_- vlN Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
zCJ"O9G<V adjudged bankrupt 被裁定破产
Q qF<HCO adjudicated bankrupt 裁定破产人
Yuv=<V adjudication fee 裁定费；评定印花税额手续费；评估契据费
rS>.!DiYr, adjudication of bankruptcy 裁定破产；宣告破产
#MY oy7= adjudication of insolvency 裁定无力偿还债务
rCa]T@= adjusted actual 经调整的实数；调整后的实数
@rT$}O1?` adjusted current assets 经调整的流动资产；调整后的流动资产
"S#$:92 adjusted figure 经调整的数字；调整后的数额
}$<v adjusted liabilities 经调整的负债；调整后的负债
p8 S~`fjV adjusted loss 经调整的亏损；调整后的亏损
#Tc`W_- 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
3DO* kM1s@ adjusted profit 经调整的利润；调整后的利润
}uMu8 )Q adjusted surplus 经调整的盈余额；调整后的盈余额
}N9PV/a adjusted value 经调整的价值；调整后的价值
jkl dr@t adjustment 调整；修订；理算〔保险〕
$z OV*O2 adjustment centre 调剂中心
nrE.0Ue1 adjustment lag 调整过程的时间差距；调整时差
^N7cX K* adjustment mechanism 调整机制
Pm P&Qje7 adjustment of loss 亏损调整
Jhj ]`$J adjustment process 调整过程；调整程序
;LgMi5dN adjustment range 调整幅度
c*#$sZ@YA administered exchange rate 受管制汇率
Fdl0V:< Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
/QS Nv administration expenses 行政费用
.K^gh$z! administration fee 手续费；行政费
!]R>D{"" administration in bankruptcy 破产管理
X7*o ssv administration order 遗产管理令
R1hmJ administrator 管理人；遗产管理人
DPY+{5q2 administrator of the estate 遗产管理人
{6LS$3}VM admission of debt 债项承认书
i= ^6nwD& admission of proof 接纳债权证明
vZQraY nJ advance 放贷款项；垫付款项；预支款项；预付款项
X%I@4 B7Ts advance account 暂支帐目；预付款帐户
[2Y@O7;n I advance compensation 预付补偿金
@=g{4(zR ^ advance from shareholder 股东垫款
YO.ddy*59 advance pending reimbursement 预支以待日后付还
D|Tz{DRG advanced economy 先进经济体系
}x6)}sz 7 advancement 预付；预付财产
9[~.{{Y advances warrant 垫款令
A~{vja0 ? advancing 贷出
T
g(\7Kq adverse balance 逆差
j<WsFVS adverse exchange 逆汇
B{` K?e0 advertisement addressed to shareholders 在报章刊登的致股东通告
!`H!!Kg0L advice for collection 托收通知书
[fwk[qFa advice of drawing 提款通知书；汇票通知书
`}ZtK574 advice of payment 付款通知
&n?RKcH}d Advisory Committee [Securities and Futures Commission]
H9;IA> 谘询委员会〔证券及期货事务监察委员会〕
KWYjN
h#* Advisory Committee on Diversification 经济多元化谘询委员会
sc-+?i affidavit 誓章；遗产申报誓章
q(46v`u affidavit of no receipt 述明无收款的誓章
"\lO Op^- affiliate 联号；联营公司；附属公司
WOgkv(5KN affiliated company 附属公司；联号；联营公司
Lf.Ia *R: affirmation [estate duty] 非宗教式宣誓〔遗产税〕
Q4Wz5n1yp7 affordability 负担能力
$? Z}hU African Development Bank [AfDB] 非洲开发银行
, <7HLV after-acquired property 事后取得的财产
//3fgoly after-hours dealing 市后交易
25 U+L after-tax profit 税后盈利；税后利润；税后溢利
rw
2i_,.*~ agency agreement 代理协议
N3Q
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.i;?8? agency fee 代理费
]2&RN@
Agency Law 《代理法》
h0 x'QiCc agent 代理人；承销人
_/ 5 agent of company 公司代理人
=yRv *C agent's fee 代理人费；经纪费
%"#y dOy aggregate 总计；总数；总体数字
<RbsQ^U aggregate amount 总款额；总额
r|z B?9Q aggregate assets and liabilities 总体资产与负债
@d8Nr: aggregate at constant price 按固定价格计算的总体数字
zD m3 $P= aggregate demand 总需求
RP 6<#tq, aggregate gross position 总持仓量
n %}# e! aggregate limit 总限额
C!1)3w| aggregate of salaries tax 合计薪俸税
J}bLp
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F *U.cJ% aggregate supply 总体供应
44 k8IYC*o aggregate surplus 总盈余
z t aggregate total 整体总额
jW^]N$> aggregate value 总值；合计价值
I !lR 7% aggregated basis 合计基准
1;,<UHF8N aggregated net chargeable income 合计应课税入息实额
VV[Fb9W ; aggregation 合并计算；合计；总和
H4wDF:n0H aggregation of incomes of husband and wife 夫妇入息合并计算
1<Uv4S aggregation of property 财产的总和
_$vbb#QXZG agio 差价；贴水
g&_f%hx? Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
IQ$ 6}. Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
l%u8Lq 《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》
!4 z vkJO Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
8wkt9: 《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》
A&jR-%JG Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
J{5p4bkb 《香港政府和大韩民国政府关于相互促进和保护投资协定》
8h=K S agreement for a settlement 授产协议
LOwd mj agreement for assignment 转让协议
=<TJ[,h
et agreement for sale 售卖协议；买卖协议
k|jr+hmn": agreement for sale and purchase 买卖协议
n-GoG(s..b agreement for the payment of interest 支付利息协议
JPZ H%#E( agreement for the repayment of money 还款协议
o>]z~^c agreement of reinsurance 再保险协议
j]mnH`#BL Agricultural Bank of China 中国农业银行
HqyAo]{GN air passenger departure tax 飞机乘客离境税
L Xth-j=] Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
9@nd>B airport tax 机场税
.rX,*|1x alcohol duty 酒精税
rzvKvGd#N alienation 让与；让渡；转让
Oe "%v;- alimony 生活费；赡养费
/* "pylm All Ordinaries Index [AOI] 所有普通股指数
%z~kHL all risks 全险；综合险
D '% O<.m All Sales Record for Stock Market 《股票市场成交报告》
C/9]TkX}q Allied Capital Resources Limited 新联财务有限公司
9pWSvalw9 all-items index [Consumer Price Index] 总指数〔消费物价指数〕
B)P]C5KRD allocation letter 拨款信件
{([`[7B>a< allocation of fund 分配款项；预留款项
m !i`|]m allocation of profit 利润分配；溢利分配
bFH`wL W allocation warrant 拨款令
wL>;_KdU` allotment 分配；配股
cT;Zz5 allotment notice 股份配售通知；配股通知
|tse"A5Z allotment of shares 股份分配
'C>s YSL allowable 可获宽免；免税的
D O||o&u allowable business loss 可扣除的营业亏损
=)w#?DGpj allowable expenses 可扣税的支出
bg)}-] u] allowance 免税额；津贴；备抵；准备金
.2ZFJ.Z" allowance for debts 债项的免税额
}EJ /H3 < allowance for depreciation by wear and tear 耗损折旧免税额
NQvI=R-g allowance for funeral expenses 殡殓费的免税额
|goK@ < allowance for inflation 为通货膨胀而预留的款项；通胀准备金
M23r/eg] allowance for repairs and outgoings 修葺及支出方面的免税额
@:>gRD allowance to debtor 给债务人的津贴
N\rL ~4/ alteration of capital 资本更改
M0 KU}h alternate trustee 候补受托人
{ 9^p3Q+:P amalgamation 合并
NBLjBa%eL ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
ki1j~q ambit of charges 征税范围；收费范围
*D9H3M[o# amended valuation 经修订的估值
+m/n~- 6q American Commodities Exchange 美国商品交易所
H(y Gh American Express Bank Limited 美国运通银行
o-;/ x) American Stock Exchange 美国证券交易所
7;&,L H amortization 摊销
)%lPKp4] amount due from banks 存放银行同业的款项
E \p"% amount due from banks abroad 存放海外银行同业的款项
~ CdW: t amount due from holding companies 控股公司欠款
4G X S( amount due from local banks 存放本港银行同业的款项
AD@ {7 amount due to banks 银行同业的存款
\wK4bvUrX amount due to banks abroad 海外银行同业的存款
tvq((2 amount due to holding companies 控股公司存款
w8 `1'*HG amount due to local banks 本港银行同业的存款
<$ WS~tTz amount due to outport banks 外埠银行同业的存款
8.+
yZTg amount for note issue 发行纸币的款额
xH }bX- m amount of bond 担保契据的款额
)+w1nw|m amount of consideration 代价款额
?ks.M'@ amount of contribution 供款数额
tCar: p4$ amount of indebtedness 负债款额
1EW ZA amount of principal of the loan 贷款本金额
18 Ju]U amount of rates chargeable 应征差饷数额
jp^Sw| amount of share capital 股本额
5K)_w:U
X amount of sums assured 承保款额
zgH*B*)bj amount of variation 变动幅度
j2.7b1s amount of vote 拨款数额
Z&P\}mm amount payable 应付款额
TY'61xWi amount receivable 应收款额
"^a"`?J Amsterdam Stock Exchange 阿姆斯特丹证券交易所
2% OAQ( analysis 分析
bMNr +N ancillary risk 附属风险
ZmNNR 1%/ annual account 周年帐目；周年帐目报表；年度决算；年结
l=(( >^i annual accounting date 年结日期
x}V&v?1{5 annual allowance 每年免税额；年积金；年度津贴；年津
3wcF R0f annual balance 年度余额
l BAu @M
annual disposable income 每年可动用收入
c" p Oi& annual estimates 周年预算
HXztEEK6 annual fee 年费
sf# px|~9 annual general meeting 周年大会
As`=K$^Il. annual growth rate 年增率；每年增长率
`(=Kp=b annual long-term supplement 长期个案每年补助金
7mMMVz2 annual pensionable emolument 可供计算退休金的年薪
cO 5zg<wF annual report 年报
r@bh,U$ Annual Report on the Consumer Price Index 《消费物价指数年报》
Xtz:^tg annual return 周年报表；周年申报表；每年报税表格
~id:Rh>o Annual Return Rules 《周年报表规则》
g.vE%zKL annual review of consumer prices 每年消费物价回顾
)5gj0#|CG@ annual roll-forward basis 逐年延展方式
7')W+`o8eL annual salary 年薪
,]W|"NUI annual statement 年度报表；年度决算表
8N?D1; F ; 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
7 ]ysvSM annuitant 年金受益人
:."oWqb) annuity 年金
n+te5 _F annuity contract 年金合约
jlFlhj:/I annuity on human life 人寿年金
di0@ E<@1: antecedent debt 先前的债项
L$.3, ./ ante-dated cheque 倒填日期支票
0 yq anticipated expenditure 预期开支
vv{+p(~**O anticipated net profit 预期纯利
4KnBb_w anticipated revenue 预期收入
zB~ < @ anti-inflation measure 反通货膨胀措施
Y :t?W anti-inflationary stance 反通货膨胀立场
:zLf~ W apparent deficit 表面赤字
T<? kH apparent financial solvency 表面偿债能力
FO:L+&hr?> apparent partner 表面合伙人
+F2OPIanT~ application for personal assessment 个人入息课税申请书
.g\Oj0Cbxh application of fund 资金应用
K,,) FM application to release as liquidator and to destruct the books of accounts and documents
w}zmcO:x 申请免除清盘人职务及毁灭帐簿与文件
?+^p$'5 appointed actuary 委任精算师
a.}#nSYP appointed auditor 委任核数师；委任审计师
{\P%J:s#9 appointed trustee 委任的受托人
r~ 2*'z B appointer 委任人
x3+ {Y apportioned pro rata 按比例分摊
^87 9sI apportionment 分配；分摊
>X ' -J{4R Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
$D#h, ` apportionment formula 分摊方程式
Ve&_NVPrd apportionment of estate duty 遗产税的分摊
k%i.B appraisal 估价；评估
=CZRX'
+yN appreciable growth 可观增长
!*NDsC9 appreciable impact 显着影响
{7z]+ h appreciable increase 可观增长
#S'uqP! appreciation 增值；升值
Br 7q. appreciation against other currencies 相对其他货币升值
d(d<@cB9 appreciation of the exchange value of Hong Kong dollar 港元汇值上升
Zr2!}jD9a appreciation tax 增值税
( I#6!Yt9J appropriation 拨款；拨用；拨付
k_7b0 dr%F appropriation account 拨款帐目
40h$-
VYT/ Appropriation Bill 拨款法案
80[# 6` appropriation-in-aid system 补助拨款办法
vk 4 8&8 approved assets 核准资产
Kw" y# Ys] approved basket stock 认可一篮子证券
#X?[")R approved budget 核准预算
jYRSV7d approved charitable donation 认可慈善捐款
nW7: ] approved charitable institution 认可慈善机构
bS r"k approved currency 核准货币；认可货币
j9h fW' approved estimates 核准预算
=2Yt[8' ; approved estimates of expenditure 核准开支预算
YZ4`b- approved overseas insurer 核准海外保险人
KGg
S"d approved overseas trust company 核准海外信托公司
]0ErT9 approved pooled investment fund 核准汇集投资基金
#?>)5C\Hqy approved provident fund scheme 认可公积金计划
] Z8u0YtM) approved provision 核准拨款
4^l 9 d approved redeemable share 核准可赎回股份
4oiE@y&{4 approved regional stock 认可地区性证券
`cXLa=B)9 approved retirement scheme 认可退休金计划
>Rk aFcq approved subordinated loan 核准附属贷款
8X"4RyNSn arbitrage 套戥；套汇；套利
cOX )+53 arbitrageur 套戥者；套汇者
wTU$jd1;+ arbitrary amount 临时款项
w|s2f`! arrangement 措施；安排；协定
n-cI~Ax+4 arrears 欠款
`hkvx t arrears of pay 欠付薪酬
YYYF a arrears of revenue 逾期未收税款；逾期未收的帐项
`@],J articles of association 组织章程；组织细则；组织章程细则
%bN{FKNN Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
LkS tU) ascertainment of profit 确定利润
eTvjo(Lvx "Asia Clear" “亚洲结算系统”
ZZI}
Ot{ Asia Commercial Bank Ltd. 亚洲商业银行有限公司
+u0of^}= Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
\]]K{DO Asian Development Fund [ADF] 亚洲发展基金
B=& [Z2 Asian dollar bond 亚洲美元债券
@ tm2Y%Y! Asian dollar market 亚洲美元市场
7cGOJA5& Asian dollar rate 亚洲美元利率
F{E @snc Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
W6NhJ#M7 Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
f^B8!EY#: asked price 沽盘；喊价；索价；卖方报价
*af\U3kx assessable income 应评税入息
G&{yM2:E assessable loss 应评税亏损
p7;K] AW assessable profit 应评税利润
SefhOh^,V assessable value 应评税值
*pa hZiO assessed profit 估定利润
.eD&UQ assessed value 经评估价值
1Ys=KA-!_x assessment 评税；评定；估价；评税单
yV:8 >9wE8 assessment number 评税编号；估价编号
(l{8Ix s assessment of additional tax 补加税评税
= +MF@ 4 assessment of performance 业绩评估；实绩评价
-^CW}IM{ I Assessor 评税主任
w!6 {{m asset price bubbles 资产价格泡沫
E0 +L?(; asset-backed securities 具资产保证的证券
sT2`y$ ' assets accretion 资产增值
=f!A o:Uc assets and liabilities 资产与负债
RxYENG]/6 assets betterment statement 资产递增表；资产改进表
cLf 90|YFp assets lending 实物放款；有抵押贷款
L{%L*z9J assets of the company passing on the death 死者去世时转移的公司资产
,5;M(f t# assets pledged as security for liabilities 用作负债抵押的资产
`J,>#Y6(J assets portfolio 资产投资组合
>: 6iFPP assets price 资产价格
M> WWP3 assets quality 资产质素
) Y)_T&O assets realization 资产变现
q=5aHH% | assets refinancing arrangement 资产再集资安排
+ \Jo^\ assets securitization 资产证券化
@e3+G s assets situated outside Hong Kong 在香港以外地方的资产
{L7 Pha
assets stripping 削减资产；拆卖资产
>
UZ-['H assets value 资产值
k}fC58q assignee 承让人
Tty'ysH assignment 转让；转让书；转让契
yO)xN=o^\ assignment of interest 权益转让
}? / Blr assignment of letters patent and trade mark 专利证书及商标转让
lz#.f,h assignment of property 物业转让；物业转让书
YFm%W@ assignment right 转让权
oqF?9<Vgc, assignor 转让人
% akW43cE associate 有联系的人；有关连人士；相联者；合伙人；联系人
GuR^L@+ -. Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
U? Jk associate member 附属会员
Gku qe3 associated body corporate 相联法人团体
Ip{R'HG/ associated company 相联公司；联属公司
k+ t(u] associated corporation 相联法团
OXrm!' Association of Chartered Certified Accountants [ACCA] [United Kingdom]
iRsB|7v[ , 公认会计师公会〔英国〕
-z`FKej Association of Futures Exchange Brokers 香港期货经纪协会
jSE)& K4nI Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
DfAF-Yhut association of underwriters 承保人组织
i6_} assumption of control 接管
Ct)58f2 assurance 担保；保险；转易；转易书
"D. <~! assurance of interest 权益的转易
Sz Mh at 19XX price 按一九ＸＸ年价格计算
}qE CpKa0 at a discount 按赔价计算；按贴水价格计算；打折扣
6}E>B{Y at a premium 按溢价计算；按升水价格计算
yk?bz at call 通知付款；按通知
R %RbC!P at constant market price 按固定市价计算
>JE+j = at constant price 按固定价格计算
n/1t UF at cost 按成本计算
ik(YJw'i7E at current market price 按当时市价计算；按现时市价计算
gW~T{+ f at current price 按当时价格计算；按现时价格计算
h^=;\ng1l at factor cost 按要素成本计算；按生产要素成本计算
Ak@! F6~ at money-of-the-day price 按付款当日价格计算
zJw5+
+
at or better 按指定或较佳价位〔买卖指令〕
pmB
{b at par 按面值计算；平价
HfSx*@\s at sight 见票即付
%oa@2qJ^ at the close 按收市盘
NuR7pjNMZ at the opening 按开市盘
n5d8^c! 2 attestation 见证；见证条款
1 7 KQ at-the-money option 平价期权
>1!u]R<3 attorney 受权人；受托代表人
k^%=\c attornment 新拥有人承认书
#8et9 1qw attributable profit 可归属利润
DW7E ]o
attributable share value 可归属股份价值
Zu|NF
uFI Auckland Stock Exchange 奥克兰证券交易所
h}SZ+G/L auction 拍卖
A3/[9}(U auctioneer 拍卖商
5]dlD # audit 审计；核数
c@[Trk m Audit Commission 审计署
H Z'rM5Kq Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
^.LB(GZ , 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〕
! j'LZ7 audit review 帐目审查
aU(.L C Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
4:rwzRDY audited account 审计帐目；经审计的帐目
KR$F d audited annual account 经审计的周年帐目
lW| =rq-| audited balance sheet 经审计的资产负债表
j r) M], auditor 核数师；核数主任；审计师
q~9- A+n auditor's certificate 核数师证明书；审计师证明书
P yfWIU7O auditor's report 核数师报告；审计师报告
ra'/~^9 Aussie bond 澳元债券
F62 uDyY austerity budget 紧缩预算
mce qZv Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
oVK:A;3T| Australia All Ordinaries Index 澳洲所有普通股票指数
wIi(\]Q Australian Dollar [AUD] 澳元
FQO=}0Hl Australian Options Market 澳大利亚期权市场
/o4e
n Australian Securities Commission 澳洲证券事务监察委员会
B<EqzP*# Australian Society of Certified Practising Accountants 澳洲执业会计师公会
SN@>m pcJS Australian Stock Exchange 澳大利亚证券交易所
ftRFG Austrian Schilling [ATS] 奥地利先令
]|!| 3lQ authentication 认证；鉴证
q!Ek
EW\ n authority to purchase 委托购买证；委购书
m?Y-1!E0 authorization 认可；核准；授权；授权书
j?u1\<m authorization by direction 指示授权
#3*cA!V.< authorization by instruction 指令授权
`W1uU=c authorization by warrant 令状授权
jz"
>Kh.} authorization of unit trust 单位信托的认可
)dfhy authorized agent 指定代理人
DRm`y>. authorized capital 法定资本
[z!m authorized clerk 出市员
uEb:uENk'( authorized dealer 认可交易商
z` 6$ p1U authorized financial institution 认可财务机构
GY?u+|Q authorized fund 认可基金
gN< 7(F authorized fund house 获授权的基金公司；认可基金公司
K@=u F 1? authorized institution 认可机构
(!fx5&F authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
=aB +|E authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
J#C4A]A authorized insurer 获授权保险人；获认可承保人
2o(O`;z authorized investment 特准投资项目
k -jFT3b$ authorized person 获授权人
1f+A_k/@ authorized representative 获授权代表
I<RARB-j authorized share capital 法定股本
R5e[cC8o. automated quotation system 自动报价系统
+PE-j| D Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
:2xGfy?? 自动交易系统〔香港期货交易所有限公司〕
uT=r*p(v automatic adjustment mechanism 自动调整机制
ahg P"Qz automatic adjustment system 自动调整系统
"Q+wO+}6 Automatic Clearing House 自动票据交换所
]d(Z% automatic exchange rates accumulation system 自动化汇率累集系统
I N3- ZNx Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
5)Z=FUupA~ automatic teller machine [ATM] 自动柜员机
{wM<i autopay 自动转帐
{f/]K GGk available assets 可用资产
>dK0&+A available fiscal reserve 现存财政储备
Z{vc6oj available profit 可用利润
4I&(>9 @z< Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
;5;>f)diS average 平均；平均数；海损
[ p,]/ ^ N average basic salary 平均基本薪金
GmNC w5F average consumer expenditure 平均消费开支；一般消费开支
C+t3a@&| average cost 平均成本
@nwV l8 average cost of land production 增辟土地平均成本
.s4vJKK0 average daily turnover 平均每日成交额
#xx.yn(7 average daily wage rate 平均每日工资率
HdlO Ga6C average expenditure pattern 平均开支模式
DXD+,y\= average growth rate 平均增长率
:j~4mb ?$ average net fixed assets 固定资产平均净值
:4[>]&:u3 average of relatives 相对价格平均数
>!Y#2]@}o average price 平均价格
+pS o(e( average propensity to consume 平均消费倾向；一般消费倾向
eb}XooX average propensity to save 平均储蓄倾向；一般储蓄倾向
q'7.lrKwa> average rate 平均率
fcp_<2KH average revenue 平均收入；平均收益
OU` !c[O average stock 平均库存；平均存货
E8PwA. average yearly rent 平均年租
*MfH\X379 avoidance of double taxation 避免双重课税
m EYfsO avoidance of tax 避税
