A:
a|FkU%sjzZ A share Ａ股；甲类股份
wGti |7Tu* abatement of tax 减税；减扣免税额
,m<YS MKX ABN AMRO Bank N.V. 荷兰银行
9InP2u\&: above-the-line expenditure 线上项目支出；经常预算支出
>T[/V3Z~K above-the-line receipt 线上项目收入；经常预算收入
Y ]([K.I= ABSA Asia Limited 南非联合亚洲有限公司
1 w=.vj<d8 absolute change 绝对数值变更
NVb}uH*i absolute expenditure 实际开支
2{h2]F absolute guideline figure 绝对准则数字
8b?nr;@ absolute interest 绝对权益
x/O;8 ^b absolute order of discharge 绝对破产解除令
e Jo" Z absolute profit margin 绝对利润幅度
{<ShUN absolute value 实值；绝对值
Rv&"h_"t absolutely vested interest 绝对既得权益
6X@z(EEL absorbed cost 已吸收成本；已分摊成本
'u<e<hU absorption 吸收；分摊；合并
G^Gs/-
f absorption rate 吸收率；摊配率；分摊率
nNCR5&,q ACB Finance Limited 亚洲商业财务有限公司
zgGysjV acceptable form of reciprocity 合理的互惠条件
D;!sH?J@ + acceptable rate 适当利率；适当汇率
`Xos]L'w acceptance agreement 承兑协议
W+i^tmj acceptance for honour 参加承兑
c6[m'cy acceptor 承兑人；接受人；受票人
>B{qPrm I acceptor for honour 参加承兑人
0ZjT.Ep accident insurance 意外保险
iL;V5 |(sb Accident Insurance Association of Hong Kong 香港意外保险公会
]W?cy accident insurance scheme 意外保险计划
~5HT _B U= accident year basis 意外年度基准
%<>:$4U@] accommodation 通融；贷款
$L^%*DkM accommodation bill 通融票据；空头票据
t +KW=eW accommodation party 汇票代发人
%!\=$ s}g account balance 帐户余额；帐户结余
futYMoV account book 帐簿
%AO6 = account collected in advance 预收款项
>\1twd{u] account current book 往来帐簿
E,m|E]WP account of after-acquired property 事后取得的财产报告
pX _ account of defaulter 拖欠帐目
U:*rlA@_. account payable 应付帐款
:Vxt2@p { account payee only [A/C payee only] 只可转帐；存入收款人帐户
xq;>||B account receivable 应收帐款
>2s 6Y account receivable report 应收帐款报表
:=B.)]F.) account statement 结单；帐单；会计财务报表
^(TCUY~f& account title 帐户名称；会计科目
J920A^)j! accountant's report 会计师报告
L~5f*LE$1 Accountant's Report Rules 会计师报告规则
3g;Y accounting and auditing procedure 会计与审计程序；会计与核数程序
pl>b 6 | Accounting Arrangements 《会计安排》
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accounting basis 会计基础
9^!.!%6O$ accounting by Official Receiver 破产管理署署长呈交的帐目
9YI@c_1 Q Accounting Circular 《会计通告》
;((t| accounting class 会计类别
wK2$hsque accounting date 记帐日期；会计结算日期
QT+kCN accounting for money 款项核算
g}hUCx( Accounting Officer 会计主任
1#x5
o2n accounting period 会计报告期；会计期
eA1g}ipm accounting policy 会计政策；会计方针
~+' f[!^ accounting practice 会计惯例
sR/Y v accounting principle 会计准则
""7H;I& accounting record 会计记录
.8 QhJHwd accounting report 会计报告
ug]2wftlQ Accounting Services Branch [Treasury] 会计事务部〔库务署〕
fR[8O\U~ Accounting Society of China 中国会计学会
;:=j{,&dl[ accounting statement 会计报表
_AF$E"f@ accounting system 会计制度；会计系统
%/3+:}@G accounting transaction 会计事项；帐务交易
q%G[tXw accounting treatment 会计处理
qVh?%c1.Y accounting year 会计年度
1#N`elm accretion 增值；添加
1?QVt fwY accrual 应计项目；应累算数目
diNSF-wi,, accrual basis 应计制；权责发生制
gN}$$vS accrual basis accounting 应计制会计；权责发生制会计
<zqIq9}r accrue 应累算；应计
)s>|;K{ accrued benefit 应累算利益
"S#$:92 accrued charges 应计费用
[,U l accrued cumulative preference share dividend 应累算的累积优先股股息
\Yj_U'2"i accrued expenses 应累算费用
<p<6!tdO accrued interest payable 应付利息；应计未付利息
# om Gj& accrued interest receivable 应收利息；应计未收利息
3_@I E2dA accrued right 累算权益
>q;|
dn9 accruing profit 应累算的利润
uB+#<F/c accumulated fiscal reserve 累积财政储备
.*N,x(V accumulated profit 累积利润；滚存溢利
}uMu8 )Q accumulated reserve 累积储备
j?C[ids< accumulation of surplus income 累积收益盈余
RK@K>)"f acquired assets 既得资产
o%Q9]=%! acquisition 收购；购置；取得
$|7"9W}m* acquisition cost 购置成本
C)m@/w acquisition expenses 购置费用
r4u ,I<ZbH acquisition of 100% interest 收购全部股权
]A[}:E 5} acquisition of control 取得控制权
b6S"&hs acquisition of fixed assets 购置固定资产
ozsd6&z5l acquisition of shell “买壳”
iJh{ ,0))g acquisition price 收购价
`}t5` :#k act of God 天灾
@wD#+ O z
acting partner 执事合伙人
O)^F z: active market 买卖活跃的市场；交投畅旺的市场；旺市
k @fxs]Y_L active partner 积极参与的合伙人
)r"R active trading 交投活跃
Z<|x6% actual circulation 实际流通
@B0fRG y actual cost 实际成本
@8\0@[] actual expenditure 实际开支；实际支出
,8DC9yM, actual income 实际入息；实际收入；实际收益
W
~MNst? actual market 现货市场
<>KQ8: actual price 现货价；实际价格
+mG"m h F actual profit 实际利润
5n>zJ
~ actual quotation 实盘；实际价位；实际报价
WMKxGZg" actual year basis 按实际年度计算
lre(]oBXA actuals 实货
\=RV?mI3? actuarial investigation 精算调查
_H U>T actuarial principle 精算原则
{6LS$3}VM actuarial report 精算师报告
6 [bQ'Ir^8 Actuarial Society of Hong Kong 香港精算学会
N\ <riS9 actuarial valuation 精算师估值
}qGd*k0F0 actuary 精算师
L|{v kkBo ad referendum agreement 暂定协议；有待覆核的协定
-^_^ByJe ad valorem duty 从价税；按值征税
}cUO+)!Y ad valorem duty system 从价税制
qCVb -f ad valorem fee 从价费
}`Wo(E}O ad valorem tariff 从价关税
>G1]#'6; additional allowance 额外免税额
<b~~X`Z additional amount for unexpired risk 未过期风险的额外款额
;]R5:LbXS additional assessable profit 补加应评税利润
KKk<wya&O additional assessment 补加评税
Y A+R!t:F{ additional commitment 额外承担
,4 ,Bc< additional commitment vote 额外承担拨款
F'wG % additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
'ym Mu}q additional dependent parent allowance 供养父母额外免税额
DQ$m@_/4w additional provision 额外拨款
l^ tRy_T:- additional stamp duty 附加印花税
k{!9 f=^
additional tax 补加税罚款；补加税款
BSkm Fd(* Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
n2o)K;wW+ adjudged bankrupt 被裁定破产
,W 'P8C adjudicated bankrupt 裁定破产人
;<o?J M adjudication fee 裁定费；评定印花税额手续费；评估契据费
@@3 NSKA adjudication of bankruptcy 裁定破产；宣告破产
B !x6N" adjudication of insolvency 裁定无力偿还债务
BQ ,749^S adjusted actual 经调整的实数；调整后的实数
f^}n# adjusted current assets 经调整的流动资产；调整后的流动资产
OGH,K'l adjusted figure 经调整的数字；调整后的数额
'4GN%xi adjusted liabilities 经调整的负债；调整后的负债
bWp)'mx5u adjusted loss 经调整的亏损；调整后的亏损
C5KUIOg 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
0T@axQ[% adjusted profit 经调整的利润；调整后的利润
modem6#x' adjusted surplus 经调整的盈余额；调整后的盈余额
*k&V;?x|wt adjusted value 经调整的价值；调整后的价值
y]! #$C / adjustment 调整；修订；理算〔保险〕
Lf.Ia *R: adjustment centre 调剂中心
>C{8}Lg-. adjustment lag 调整过程的时间差距；调整时差
6* 1f -IbV adjustment mechanism 调整机制
CE
(zt adjustment of loss 亏损调整
$<VH~Q< adjustment process 调整过程；调整程序
g^:`h
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D0_CDdW%7 administered exchange rate 受管制汇率
5%K|dYv^^ Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
!Qsjn administration expenses 行政费用
:rk6Stn$z administration fee 手续费；行政费
)yz)Fw|& administration in bankruptcy 破产管理
O|Y`:xvc administration order 遗产管理令
B$OV^iwxK administrator 管理人；遗产管理人
4 F -<j! administrator of the estate 遗产管理人
$Ups9p Q admission of debt 债项承认书
i6FJG\d admission of proof 接纳债权证明
/Aw@2 6 advance 放贷款项；垫付款项；预支款项；预付款项
=yRv *C advance account 暂支帐目；预付款帐户
x'G_z_<V advance compensation 预付补偿金
Q`O~ f<a advance from shareholder 股东垫款
bO('y@)X advance pending reimbursement 预支以待日后付还
TQ~a5q advanced economy 先进经济体系
00-2u~D& advancement 预付；预付财产
Rw63{b/ advances warrant 垫款令
J`; 9Z advancing 贷出
K4RQ{fWpm adverse balance 逆差
00>knCe6 adverse exchange 逆汇
aU.!+e%_ advertisement addressed to shareholders 在报章刊登的致股东通告
klc$n07 advice for collection 托收通知书
L[5U(`q[ advice of drawing 提款通知书；汇票通知书
'aeuL1mz advice of payment 付款通知
P~&J@8)c Advisory Committee [Securities and Futures Commission]
Aj/E aIq 谘询委员会〔证券及期货事务监察委员会〕
;B }4pv} Advisory Committee on Diversification 经济多元化谘询委员会
l N"@5(5% affidavit 誓章；遗产申报誓章
?{L'd affidavit of no receipt 述明无收款的誓章
hq&9S{Ep affiliate 联号；联营公司；附属公司
A*|\E:fo affiliated company 附属公司；联号；联营公司
3 l
j^I affirmation [estate duty] 非宗教式宣誓〔遗产税〕
EIpz-"S affordability 负担能力
NTGWI$ African Development Bank [AfDB] 非洲开发银行
EZp >Cf7 after-acquired property 事后取得的财产
mTL` 8hv? after-hours dealing 市后交易
;eW)&qzK after-tax profit 税后盈利；税后利润；税后溢利
AYsHA w agency agreement 代理协议
j5smmtM` s agency expenses 代理机构的开支
Jh4pY#aF agency fee 代理费
Gy6x.GX Agency Law 《代理法》
YoK )fh$ agent 代理人；承销人
9B>P Qbs agent of company 公司代理人
}Q^*Zq9- agent's fee 代理人费；经纪费
"2tKh!?Q aggregate 总计；总数；总体数字
cUw$F{|W aggregate amount 总款额；总额
)RWY("SUy1 aggregate assets and liabilities 总体资产与负债
?oV|.LM:W aggregate at constant price 按固定价格计算的总体数字
&ti J=;R1 aggregate demand 总需求
Y!y pG- aggregate gross position 总持仓量
2PNe~9)*# aggregate limit 总限额
{g4w[F!77 aggregate of salaries tax 合计薪俸税
y\:Ma 7V aggregate performance 总体表现；总体业绩
^FT S'/Q aggregate supply 总体供应
pz{ ]O_px aggregate surplus 总盈余
k|jr+hmn": aggregate total 整体总额
t Q.H/ ; aggregate value 总值；合计价值
kf95 )iLo aggregated basis 合计基准
ExFz@6@ aggregated net chargeable income 合计应课税入息实额
"d0D8B7HI@ aggregation 合并计算；合计；总和
|WT]s B0Eq aggregation of incomes of husband and wife 夫妇入息合并计算
c:B` < aggregation of property 财产的总和
j]mnH`#BL agio 差价；贴水
r0pwK RE~t Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
0hXx31JN N Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
>I ;.q|T 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
p%#'`*<a_ Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
w xa MdA 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
4~;M\h Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
fgA-+y 《香港政府和大韩民国政府关于相互促进和保护投资协定》
]T.+( \I agreement for a settlement 授产协议
Zv8GrkK agreement for assignment 转让协议
,nV4%Aa agreement for sale 售卖协议；买卖协议
HRCnjem/v\ agreement for sale and purchase 买卖协议
*
]D{[hV agreement for the payment of interest 支付利息协议
YB:}L b agreement for the repayment of money 还款协议
Jt}#,I,B agreement of reinsurance 再保险协议
~g@}A Agricultural Bank of China 中国农业银行
M[u6+` air passenger departure tax 飞机乘客离境税
]$-<< N{}' Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
N>)Db airport tax 机场税
NE Zu?g alcohol duty 酒精税
|v 1*
[( alienation 让与；让渡；转让
4#t-?5" alimony 生活费；赡养费
ttBqp|.?S All Ordinaries Index [AOI] 所有普通股指数
U?5G%o(q all risks 全险；综合险
Uaj_,qb( All Sales Record for Stock Market 《股票市场成交报告》
.F$cR^i5u Allied Capital Resources Limited 新联财务有限公司
bFH`wL W all-items index [Consumer Price Index] 总指数〔消费物价指数〕
I_R 6
M1 allocation letter 拨款信件
Pj!f^MN allocation of fund 分配款项；预留款项
P%!=Rj^ 2m allocation of profit 利润分配；溢利分配
rrphOG allocation warrant 拨款令
LEX @hkh allotment 分配；配股
vbG &F.P allotment notice 股份配售通知；配股通知
43O5|8o allotment of shares 股份分配
i;juwc^n} allowable 可获宽免；免税的
E iZa,}A allowable business loss 可扣除的营业亏损
$++ O@ C5 allowable expenses 可扣税的支出
L
gy^ ^. allowance 免税额；津贴；备抵；准备金
y(^\]-fE allowance for debts 债项的免税额
. t&G^i'n allowance for depreciation by wear and tear 耗损折旧免税额
Zz b?Nbf allowance for funeral expenses 殡殓费的免税额
P > `|.@ allowance for inflation 为通货膨胀而预留的款项；通胀准备金
nC!L<OMr allowance for repairs and outgoings 修葺及支出方面的免税额
EP+LK?{ % allowance to debtor 给债务人的津贴
&$l#0?Kc^ alteration of capital 资本更改
M23r/eg] alternate trustee 候补受托人
sN #ju5 amalgamation 合并
ua ky2SgN ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
dI!/H&`B] ambit of charges 征税范围；收费范围
>Ml5QO$*.q amended valuation 经修订的估值
*{\))Zmhd American Commodities Exchange 美国商品交易所
MhB> bnWXR American Express Bank Limited 美国运通银行
B`jq"[w]- American Stock Exchange 美国证券交易所
D`Ka IqLz amortization 摊销
)V_;]9<wt amount due from banks 存放银行同业的款项
(qz)3Fa amount due from banks abroad 存放海外银行同业的款项
roBb8M|q amount due from holding companies 控股公司欠款
~_g{P3 amount due from local banks 存放本港银行同业的款项
hMV >5Y[s amount due to banks 银行同业的存款
OkCAvRg amount due to banks abroad 海外银行同业的存款
| :i d/ amount due to holding companies 控股公司存款
x]3[0K5; amount due to local banks 本港银行同业的存款
]I zD` amount due to outport banks 外埠银行同业的存款
K%Bz6 ~ amount for note issue 发行纸币的款额
e,W,NnCICj amount of bond 担保契据的款额
"7j E&I amount of consideration 代价款额
4G X S( amount of contribution 供款数额
:AI%{EV-L amount of indebtedness 负债款额
:)&vf<JL amount of principal of the loan 贷款本金额
$TK= :8HY amount of rates chargeable 应征差饷数额
ooC9a>X amount of share capital 股本额
TNK1E amount of sums assured 承保款额
1xh7KBr , amount of variation 变动幅度
k_Y7<z0G amount of vote 拨款数额
es=OWJt^ amount payable 应付款额
!_B *Po amount receivable 应收款额
-*Th=B- Amsterdam Stock Exchange 阿姆斯特丹证券交易所
9QL%q;
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_-9cGm v ancillary risk 附属风险
DQaE9gmC annual account 周年帐目；周年帐目报表；年度决算；年结
1-&L-c. annual accounting date 年结日期
fc[_ ~I' annual allowance 每年免税额；年积金；年度津贴；年津
j['B9vG annual balance 年度余额
Z_ Y'#5o# annual disposable income 每年可动用收入
l\uNh~\ annual estimates 周年预算
x($Djx annual fee 年费
uU^i Y$w annual general meeting 周年大会
0'YJczDq:7 annual growth rate 年增率；每年增长率
mm.%Dcn annual long-term supplement 长期个案每年补助金
NSH4 @x annual pensionable emolument 可供计算退休金的年薪
~-B+7 annual report 年报
zgH*B*)bj Annual Report on the Consumer Price Index 《消费物价指数年报》
4??LK/s* annual return 周年报表；周年申报表；每年报税表格
ARs]qUY Annual Return Rules 《周年报表规则》
^5 ( d^N annual review of consumer prices 每年消费物价回顾
5O
Y5b8 annual roll-forward basis 逐年延展方式
y~VI,82* annual salary 年薪
$em'H,*b3 annual statement 年度报表；年度决算表
='m%Iq7X 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
z0 #2?o annuitant 年金受益人
,CuWQ'H annuity 年金
\k{[HfVvn annuity contract 年金合约
%O<8H7e)V annuity on human life 人寿年金
PL3hrI 5 antecedent debt 先前的债项
4z9lk ^#"X ante-dated cheque 倒填日期支票
rPqM&&+ anticipated expenditure 预期开支
a(D=ZKbVU anticipated net profit 预期纯利
$$"G1<EZ anticipated revenue 预期收入
+%u3% } anti-inflation measure 反通货膨胀措施
p8?v
o ?^ anti-inflationary stance 反通货膨胀立场
>}W[>WReI apparent deficit 表面赤字
HXztEEK6 apparent financial solvency 表面偿债能力
3eX Io= apparent partner 表面合伙人
GG +T- application for personal assessment 个人入息课税申请书
CH;U_b application of fund 资金应用
r\Yh'cRW{ application to release as liquidator and to destruct the books of accounts and documents
KLE)+| 申请免除清盘人职务及毁灭帐簿与文件
\iP@|ay9 appointed actuary 委任精算师
Ym! e}`A\F appointed auditor 委任核数师；委任审计师
Eh|,[ D!E appointed trustee 委任的受托人
BenyA:W" appointer 委任人
XoL DqN! apportioned pro rata 按比例分摊
I~@8SSO,vH apportionment 分配；分摊
Z@f{f:Jc/" Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
gq/Za/ !6 apportionment formula 分摊方程式
n|X heG7: apportionment of estate duty 遗产税的分摊
(/,l0 appraisal 估价；评估
xIC@$ GP appreciable growth 可观增长
h:r?:C>n appreciable impact 显着影响
DuZ Zu appreciable increase 可观增长
%Ta"H3ZW appreciation 增值；升值
x\f~Gtt7Y appreciation against other currencies 相对其他货币升值
Gn_DIFa appreciation of the exchange value of Hong Kong dollar 港元汇值上升
(V ]3w appreciation tax 增值税
P)J-'2{ appropriation 拨款；拨用；拨付
't0M +_J appropriation account 拨款帐目
fwV 2b< [ Appropriation Bill 拨款法案
79exZ 7| appropriation-in-aid system 补助拨款办法
ahy6a,)K~ approved assets 核准资产
"42/P4: approved basket stock 认可一篮子证券
|%mZ|,[ approved budget 核准预算
?+.C@_ QZQ approved charitable donation 认可慈善捐款
2zW IB[ approved charitable institution 认可慈善机构
nPqpat`E approved currency 核准货币；认可货币
.9PT)^2 approved estimates 核准预算
) b a~7A approved estimates of expenditure 核准开支预算
lv'WRS'} approved overseas insurer 核准海外保险人
'?L^Fa_H approved overseas trust company 核准海外信托公司
kLZVTVSJt approved pooled investment fund 核准汇集投资基金
]+W){W=ai approved provident fund scheme 认可公积金计划
O=(F4 6 M approved provision 核准拨款
EwA* approved redeemable share 核准可赎回股份
4gsQ:3 approved regional stock 认可地区性证券
* 4}NLUVX approved retirement scheme 认可退休金计划
VJ&<6 approved subordinated loan 核准附属贷款
,m5i(WL arbitrage 套戥；套汇；套利
p\lR 1 arbitrageur 套戥者；套汇者
UU MB"3e arbitrary amount 临时款项
6[c|14l arrangement 措施；安排；协定
!$oa6*<1 arrears 欠款
%xOxMK@ arrears of pay 欠付薪酬
|%v:>XEO arrears of revenue 逾期未收税款；逾期未收的帐项
G 2)F<Y articles of association 组织章程；组织细则；组织章程细则
t^FE]$, Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
fx[&"$X ascertainment of profit 确定利润
1BZ##xV*:G "Asia Clear" “亚洲结算系统”
3Z=yCec] Asia Commercial Bank Ltd. 亚洲商业银行有限公司
;p`to"6IFD Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
H>+])~# Asian Development Fund [ADF] 亚洲发展基金
fe98 Y-e Asian dollar bond 亚洲美元债券
HbsNF~; Asian dollar market 亚洲美元市场
Op c szq5n Asian dollar rate 亚洲美元利率
TnK<Wba Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
~ ILv*v@m Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
>19s: + asked price 沽盘；喊价；索价；卖方报价
\\#D!q* assessable income 应评税入息
5P"R'/[PA_ assessable loss 应评税亏损
kaB |+U9^ assessable profit 应评税利润
o
/[7Vo assessable value 应评税值
iBSg`"S^]C assessed profit 估定利润
] h(Iun assessed value 经评估价值
Td'(RV assessment 评税；评定；估价；评税单
}RI_k&; assessment number 评税编号；估价编号
rxu_Ssd@" assessment of additional tax 补加税评税
C1=& Vm>g+ assessment of performance 业绩评估；实绩评价
"T5oUy&i Assessor 评税主任
k1f<(@*` asset price bubbles 资产价格泡沫
cr{yy :D asset-backed securities 具资产保证的证券
4A6Y
\Z XI assets accretion 资产增值
sA| SOAn assets and liabilities 资产与负债
T :d+Q z\ assets betterment statement 资产递增表；资产改进表
xw
43P. assets lending 实物放款；有抵押贷款
R P<M assets of the company passing on the death 死者去世时转移的公司资产
$) "\N assets pledged as security for liabilities 用作负债抵押的资产
RBn/7 assets portfolio 资产投资组合
h]ae^ M assets price 资产价格
0lg'QG> assets quality 资产质素
(4/"uj5 assets realization 资产变现
$Z#~wsw assets refinancing arrangement 资产再集资安排
}%/mPbd# assets securitization 资产证券化
XNJZ~Mowb assets situated outside Hong Kong 在香港以外地方的资产
#xGP|:m assets stripping 削减资产；拆卖资产
j;]I
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ISs &1`Y assignee 承让人
S*h^7?Bu assignment 转让；转让书；转让契
Jj>Rzj!m assignment of interest 权益转让
N wk assignment of letters patent and trade mark 专利证书及商标转让
r*vh3.Agl assignment of property 物业转让；物业转让书
PKrG6%
W+ assignment right 转让权
9u{[e" assignor 转让人
&'W7-Z\j- associate 有联系的人；有关连人士；相联者；合伙人；联系人
?j.a >{ Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
'`k7l7I[@ associate member 附属会员
|f fHOef associated body corporate 相联法人团体
K?' m#}] associated company 相联公司；联属公司
)2?]c associated corporation 相联法团
zMbFh_dcq Association of Chartered Certified Accountants [ACCA] [United Kingdom]
18rV Acj 公认会计师公会〔英国〕
Y:TfD{Xgc Association of Futures Exchange Brokers 香港期货经纪协会
sT2`y$ ' Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
=f!A o:Uc association of underwriters 承保人组织
RxYENG]/6 assumption of control 接管
}'eef"DJ9 assurance 担保；保险；转易；转易书
>ceC8"}J5M assurance of interest 权益的转易
N'ER!=l ) at 19XX price 按一九ＸＸ年价格计算
l+"p$iZs at a discount 按赔价计算；按贴水价格计算；打折扣
5 _E8
RAG at a premium 按溢价计算；按升水价格计算
@u9L+*F
at call 通知付款；按通知
?5nEmG|kO at constant market price 按固定市价计算
?DUim1KG at constant price 按固定价格计算
HZRFE[ 9nb at cost 按成本计算
L?N&k zA at current market price 按当时市价计算；按现时市价计算
aj;x:UqpJ at current price 按当时价格计算；按现时价格计算
MSS[-} at factor cost 按要素成本计算；按生产要素成本计算
?YL J Xq at money-of-the-day price 按付款当日价格计算
B.5+!z&7 at or better 按指定或较佳价位〔买卖指令〕
e3SnC:OWf at par 按面值计算；平价
A z:~|P at sight 见票即付
5WHz_'c
at the close 按收市盘
zU&Iy_Ke. at the opening 按开市盘
qSr]d`7@ attestation 见证；见证条款
giNXX jl at-the-money option 平价期权
J\*uW|=F attorney 受权人；受托代表人
_F6<ba}o3 attornment 新拥有人承认书
1!MJ+?Jl attributable profit 可归属利润
D=z~]a31! attributable share value 可归属股份价值
-\f7qRW^U Auckland Stock Exchange 奥克兰证券交易所
#17 &rizl auction 拍卖
:VlA2Ih&q auctioneer 拍卖商
iRsB|7v[ , audit 审计；核数
-z`FKej Audit Commission 审计署
jSE)& K4nI Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
$lT8M-yK\ 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〕
2.%)OC!q&5 audit review 帐目审查
gxVr1DIkN Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
$ uTrM8 audited account 审计帐目；经审计的帐目
q1:dcxR[ audited annual account 经审计的周年帐目
K^fs #7 audited balance sheet 经审计的资产负债表
hO8xH +; auditor 核数师；核数主任；审计师
_S
ng 55s auditor's certificate 核数师证明书；审计师证明书
M N2i0!+ auditor's report 核数师报告；审计师报告
/io06)-/n Aussie bond 澳元债券
N~$>| gn austerity budget 紧缩预算
Y `j$7!j Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
L'{W|Xb+ Australia All Ordinaries Index 澳洲所有普通股票指数
c<|y/n Australian Dollar [AUD] 澳元
c rb^TuN Australian Options Market 澳大利亚期权市场
s oY\6mHio Australian Securities Commission 澳洲证券事务监察委员会
'/8/M{`s Australian Society of Certified Practising Accountants 澳洲执业会计师公会
hxL?6mhY Australian Stock Exchange 澳大利亚证券交易所
"ZGP,=?y2 Austrian Schilling [ATS] 奥地利先令
, EEAxmf authentication 认证；鉴证
+S4>}2N33 authority to purchase 委托购买证；委购书
tI{]&dev authorization 认可；核准；授权；授权书
3Y38l P:>h authorization by direction 指示授权
rq3f/_#L!O authorization by instruction 指令授权
O ^~IY/[ authorization by warrant 令状授权
L3Y ,z3/ authorization of unit trust 单位信托的认可
7o +L authorized agent 指定代理人
3XQa%|N( authorized capital 法定资本
b
V EJ authorized clerk 出市员
2QaE&8vW authorized dealer 认可交易商
e1W9"&4>G{ authorized financial institution 认可财务机构
]`$yY5 &W0 authorized fund 认可基金
h s',f authorized fund house 获授权的基金公司；认可基金公司
Zu|NF
uFI authorized institution 认可机构
B.G6vx4yp authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
L&k CI`Tb authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
D^ @@ P authorized insurer 获授权保险人；获认可承保人
D{ B?2}X authorized investment 特准投资项目
O
ixqou authorized person 获授权人
p($vM^_ <" authorized representative 获授权代表
o^2MfFS authorized share capital 法定股本
z<5 5[~3 automated quotation system 自动报价系统
F&wAre< Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
9k;,WU(K< 自动交易系统〔香港期货交易所有限公司〕
aU(.L C automatic adjustment mechanism 自动调整机制
=|i_T%a automatic adjustment system 自动调整系统
%htI!b+"@ Automatic Clearing House 自动票据交换所
3*</vo#` automatic exchange rates accumulation system 自动化汇率累集系统
C+**!uYIB Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
]F+|C automatic teller machine [ATM] 自动柜员机
Ps@']]4>W autopay 自动转帐
c0Ih$z available assets 可用资产
$}su 'EIo available fiscal reserve 现存财政储备
0L/chP available profit 可用利润
LnE/62){N Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
b Sw^a{~) average 平均；平均数；海损
;EJ!I+� average basic salary 平均基本薪金
L /ibnGhq] average consumer expenditure 平均消费开支；一般消费开支
[>v1JN average cost 平均成本
Cqnuf5e>L average cost of land production 增辟土地平均成本
yq ;[1O_9C average daily turnover 平均每日成交额
1=J& ^O{W average daily wage rate 平均每日工资率
i5TGK#3o average expenditure pattern 平均开支模式
\|S%zX average growth rate 平均增长率
4:rwzRDY average net fixed assets 固定资产平均净值
vgy.fP"@ average of relatives 相对价格平均数
KR$F d average price 平均价格
14'\@xJMM average propensity to consume 平均消费倾向；一般消费倾向
sA? 8i:]O: average propensity to save 平均储蓄倾向；一般储蓄倾向
iKo2bC:.& average rate 平均率
iz-z?)% average revenue 平均收入；平均收益
q~9- A+n average stock 平均库存；平均存货
QtnNc!,n average yearly rent 平均年租
[voZ=+/ avoidance of double taxation 避免双重课税
~Fh+y+g? avoidance of tax 避税
