A:
^lvYj
E A share Ａ股；甲类股份
|; [XZ ZZ abatement of tax 减税；减扣免税额
xgp 6lO [ ABN AMRO Bank N.V. 荷兰银行
~W/|RP7S above-the-line expenditure 线上项目支出；经常预算支出
LI~ofCp above-the-line receipt 线上项目收入；经常预算收入
[k~}Fe) x ABSA Asia Limited 南非联合亚洲有限公司
b;;mhu[D absolute change 绝对数值变更
) t#>fnN absolute expenditure 实际开支
%>io$ o absolute guideline figure 绝对准则数字
Nh^
lC absolute interest 绝对权益
6[x6:{^J absolute order of discharge 绝对破产解除令
f[ 'uka.U absolute profit margin 绝对利润幅度
pLdZB9oD]C absolute value 实值；绝对值
xcHuH -} absolutely vested interest 绝对既得权益
b}APD))*H! absorbed cost 已吸收成本；已分摊成本
'G)UIjl absorption 吸收；分摊；合并
E\Qm09Dj`< absorption rate 吸收率；摊配率；分摊率
1Zo"Xb ACB Finance Limited 亚洲商业财务有限公司
8pXului acceptable form of reciprocity 合理的互惠条件
9cqq"-$G` acceptable rate 适当利率；适当汇率
2%Mgg,/ ~ acceptance agreement 承兑协议
$-w&<U$E acceptance for honour 参加承兑
"7z1V{ ;Y acceptor 承兑人；接受人；受票人
/_(q7:<ZF acceptor for honour 参加承兑人
w ;p~|! accident insurance 意外保险
alp}p Accident Insurance Association of Hong Kong 香港意外保险公会
P:OI]x 4 accident insurance scheme 意外保险计划
q?##S' accident year basis 意外年度基准
$n#NUPzG+ accommodation 通融；贷款
^]zC~LfG accommodation bill 通融票据；空头票据
']&rPv kL accommodation party 汇票代发人
Cs2F/M' account balance 帐户余额；帐户结余
dbsD\\,2%N account book 帐簿
<| =^[' vi account collected in advance 预收款项
h uIvXl account current book 往来帐簿
vT=?UTq account of after-acquired property 事后取得的财产报告
aj`_* T "A account of defaulter 拖欠帐目
o"gt WAGH account payable 应付帐款
0ZAT;ea B account payee only [A/C payee only] 只可转帐；存入收款人帐户
w D}g\{P account receivable 应收帐款
ExxD
w_VGT account receivable report 应收帐款报表
`JAM]qB" account statement 结单；帐单；会计财务报表
"i^<
H account title 帐户名称；会计科目
O<>cuW(l accountant's report 会计师报告
FzzV% Accountant's Report Rules 会计师报告规则
b?]Lx.l- accounting and auditing procedure 会计与审计程序；会计与核数程序
pd\x^F`sk. Accounting Arrangements 《会计安排》
aovw'O\Q accounting basis 会计基础
e-EY]%JO accounting by Official Receiver 破产管理署署长呈交的帐目
M "\j7( Accounting Circular 《会计通告》
;) XB' accounting class 会计类别
kn9e7OO# # accounting date 记帐日期；会计结算日期
RQO&F $R= accounting for money 款项核算
"CY#_) Accounting Officer 会计主任
lS96sjJp@ accounting period 会计报告期；会计期
cVf}8qf) accounting policy 会计政策；会计方针
yKB&][)& accounting practice 会计惯例
F tw ;T| accounting principle 会计准则
htu(R$GSM accounting record 会计记录
vE{L `,\ q accounting report 会计报告
,LodP%%UV Accounting Services Branch [Treasury] 会计事务部〔库务署〕
Hw 1: zro Accounting Society of China 中国会计学会
.^!<cFkCE accounting statement 会计报表
sL!+&Id| accounting system 会计制度；会计系统
r WUL v accounting transaction 会计事项；帐务交易
LQz6op}R accounting treatment 会计处理
l|j} G gen accounting year 会计年度
N 9cCfB\` accretion 增值；添加
q+{$"s9v accrual 应计项目；应累算数目
*Y`c. n" accrual basis 应计制；权责发生制
bnZ~jOHl accrual basis accounting 应计制会计；权责发生制会计
yllEg9 L0z accrue 应累算；应计
AM re(lgh accrued benefit 应累算利益
L 0 X/ accrued charges 应计费用
?aWMU?S accrued cumulative preference share dividend 应累算的累积优先股股息
TGH"OXV* @ accrued expenses 应累算费用
)%wNVW 0C accrued interest payable 应付利息；应计未付利息
Ku`u%5< accrued interest receivable 应收利息；应计未收利息
$(fhO accrued right 累算权益
.K`EflN accruing profit 应累算的利润
;ZoEqMv accumulated fiscal reserve 累积财政储备
wfQ^3HL accumulated profit 累积利润；滚存溢利
wAKm]?zB> accumulated reserve 累积储备
Bdr'd? u<A accumulation of surplus income 累积收益盈余
&w%--!T acquired assets 既得资产
0Zh]n;S3m acquisition 收购；购置；取得
~ UNK[ acquisition cost 购置成本
1n!xsesSc acquisition expenses 购置费用
SIZZFihcYh acquisition of 100% interest 收购全部股权
i`^[ _ acquisition of control 取得控制权
YR-Ge acquisition of fixed assets 购置固定资产
qV5l v-p acquisition of shell “买壳”
hxZL/_n' acquisition price 收购价
N;S1s0FN act of God 天灾
{1 ;R& acting partner 执事合伙人
qO{Yr$ V% active market 买卖活跃的市场；交投畅旺的市场；旺市
N4)ZPLV active partner 积极参与的合伙人
<7
xX/Z}M active trading 交投活跃
"[dfb#0z` actual circulation 实际流通
O9ar|8y actual cost 实际成本
Yfr4< ;% actual expenditure 实际开支；实际支出
b_Dd$NC actual income 实际入息；实际收入；实际收益
B'&QLO| actual market 现货市场
%R^*MUTx actual price 现货价；实际价格
+3[8EM#g actual profit 实际利润
b?K`DUju{0 actual quotation 实盘；实际价位；实际报价
a.2Xl}2 o5 actual year basis 按实际年度计算
=/Ph ]f9 actuals 实货
t.Yf8G y actuarial investigation 精算调查
(v}4,'dS actuarial principle 精算原则
-dS@ l'$ actuarial report 精算师报告
}D[j6+E Actuarial Society of Hong Kong 香港精算学会
p(!d,YSE actuarial valuation 精算师估值
{I8C&GS actuary 精算师
Hu$y8_Udw ad referendum agreement 暂定协议；有待覆核的协定
<DZ$"t ad valorem duty 从价税；按值征税
+Z e;BKZ3 ad valorem duty system 从价税制
mtmTlGp6Lc ad valorem fee 从价费
M(?0c}z ad valorem tariff 从价关税
9Cz|?71 additional allowance 额外免税额
$.x,[R
aN additional amount for unexpired risk 未过期风险的额外款额
B [s additional assessable profit 补加应评税利润
ap gR[=Oy additional assessment 补加评税
2ElZ&(RZJF additional commitment 额外承担
5x" eM= additional commitment vote 额外承担拨款
Nw yNl additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
3X%h?DC additional dependent parent allowance 供养父母额外免税额
an2 Yluc; additional provision 额外拨款
<q&4 Y+b additional stamp duty 附加印花税
8d7 NESYl additional tax 补加税罚款；补加税款
^[6el_mj Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
..7 " <"uH adjudged bankrupt 被裁定破产
DY\~O adjudicated bankrupt 裁定破产人
GH \
Sy adjudication fee 裁定费；评定印花税额手续费；评估契据费
cH6++r adjudication of bankruptcy 裁定破产；宣告破产
:-Ml?:0_X adjudication of insolvency 裁定无力偿还债务
Ka y\;fXT adjusted actual 经调整的实数；调整后的实数
{fJCj152. adjusted current assets 经调整的流动资产；调整后的流动资产
o Vpq*" adjusted figure 经调整的数字；调整后的数额
q TSe_Re adjusted liabilities 经调整的负债；调整后的负债
Lp) P7Yt- adjusted loss 经调整的亏损；调整后的亏损
66-tNy adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
!Ahxi);a adjusted profit 经调整的利润；调整后的利润
AsI\# wL) adjusted surplus 经调整的盈余额；调整后的盈余额
bTt1y O adjusted value 经调整的价值；调整后的价值
F*T$n"^ adjustment 调整；修订；理算〔保险〕
K /$-H#;N adjustment centre 调剂中心
<$u\PJF7_^ adjustment lag 调整过程的时间差距；调整时差
!/e*v>3u& adjustment mechanism 调整机制
wC? $P adjustment of loss 亏损调整
/gn!="J adjustment process 调整过程；调整程序
nS](d2 adjustment range 调整幅度
i5aY{ 3! administered exchange rate 受管制汇率
zpjE_| Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
]$=# :uf administration expenses 行政费用
(K_{a+$[ administration fee 手续费；行政费
V8Ri2&|3 administration in bankruptcy 破产管理
6Ad C administration order 遗产管理令
1 obajN administrator 管理人；遗产管理人
C TKeY administrator of the estate 遗产管理人
]iMqIh" admission of debt 债项承认书
Z~].v._YV) admission of proof 接纳债权证明
pI_dV44W advance 放贷款项；垫付款项；预支款项；预付款项
L{ rd', advance account 暂支帐目；预付款帐户
L2=:Nac advance compensation 预付补偿金
h5(Ojl MC advance from shareholder 股东垫款
zdm2`D;~p advance pending reimbursement 预支以待日后付还
|nfMoUI advanced economy 先进经济体系
=*R6 O, advancement 预付；预付财产
_+.JTk advances warrant 垫款令
7"F29 \ advancing 贷出
a 7685Y adverse balance 逆差
CeeAw_*@ adverse exchange 逆汇
mV^~ advertisement addressed to shareholders 在报章刊登的致股东通告
b:cy(6G( advice for collection 托收通知书
v-BQ>-& s advice of drawing 提款通知书；汇票通知书
%>$Pu y\U advice of payment 付款通知
fW[ .Q0 Advisory Committee [Securities and Futures Commission]
wr5v-_7r, 谘询委员会〔证券及期货事务监察委员会〕
G\o9 mEzQ Advisory Committee on Diversification 经济多元化谘询委员会
7]9,J(:Ed affidavit 誓章；遗产申报誓章
c8T| o=`k6 affidavit of no receipt 述明无收款的誓章
Gt+rVJ=v affiliate 联号；联营公司；附属公司
53 -O wjpx affiliated company 附属公司；联号；联营公司
kD0bdE| affirmation [estate duty] 非宗教式宣誓〔遗产税〕
+I?k8 ',pi affordability 负担能力
Qj'Ik`o African Development Bank [AfDB] 非洲开发银行
B$n 1 k 45 after-acquired property 事后取得的财产
SgYMPBh after-hours dealing 市后交易
U( LLIyZv after-tax profit 税后盈利；税后利润；税后溢利
+~~2OU L agency agreement 代理协议
l6 L?jiTl_ agency expenses 代理机构的开支
PQp =bX, agency fee 代理费
h-kmZ<p|^ Agency Law 《代理法》
QYi4A "$` agent 代理人；承销人
\Hdsy="Dnh agent of company 公司代理人
lF_"{dS_6( agent's fee 代理人费；经纪费
xP,b/T #a aggregate 总计；总数；总体数字
X`1R &K;z^ aggregate amount 总款额；总额
uaz!ze+ aggregate assets and liabilities 总体资产与负债
VFzIBgJ3 aggregate at constant price 按固定价格计算的总体数字
I]DD 5l}\ aggregate demand 总需求
[(gXjt- aggregate gross position 总持仓量
BNj_f aggregate limit 总限额
YRo,wsj aggregate of salaries tax 合计薪俸税
UOk\fyD2[ aggregate performance 总体表现；总体业绩
$
nHD,h aggregate supply 总体供应
bAbR0) aggregate surplus 总盈余
,ryL( "G aggregate total 整体总额
#f< v% aggregate value 总值；合计价值
a HVzBcCPh aggregated basis 合计基准
#y[U2s Se aggregated net chargeable income 合计应课税入息实额
I~ :gi@OVV aggregation 合并计算；合计；总和
u88wSe<\X aggregation of incomes of husband and wife 夫妇入息合并计算
! ?v_. aggregation of property 财产的总和
yYaoA/0 agio 差价；贴水
G[`1Yw$ 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》
o+B) Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
#n}~u@,o_ 《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》
6i2%EC9 Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
L7d1)mV 《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》
7}g4ePYag Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
|Fi5/$S. 《香港政府和大韩民国政府关于相互促进和保护投资协定》
1`YU9? agreement for a settlement 授产协议
(0B?OkQ agreement for assignment 转让协议
DzQ agreement for sale 售卖协议；买卖协议
cP D_=.& agreement for sale and purchase 买卖协议
&w#! agreement for the payment of interest 支付利息协议
c!_c, vwrn agreement for the repayment of money 还款协议
?C#E_ agreement of reinsurance 再保险协议
GB35o uE Agricultural Bank of China 中国农业银行
#c5jCy}n air passenger departure tax 飞机乘客离境税
fx(h fz Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
Pc_aEBq airport tax 机场税
76wNZv) 9 alcohol duty 酒精税
}f]Y^>-Ux alienation 让与；让渡；转让
_'LZf=V0 alimony 生活费；赡养费
5nUJ9sqA All Ordinaries Index [AOI] 所有普通股指数
/("7*W 2 all risks 全险；综合险
BHf$ %?3z, All Sales Record for Stock Market 《股票市场成交报告》
d&[RfZ` Allied Capital Resources Limited 新联财务有限公司
]%)<9 ]} all-items index [Consumer Price Index] 总指数〔消费物价指数〕
Qr 9 ;CVW allocation letter 拨款信件
kQ lU.J>^ allocation of fund 分配款项；预留款项
fT|A^ allocation of profit 利润分配；溢利分配
UXs)$ allocation warrant 拨款令
xC,x_:R` allotment 分配；配股
bh<;px- allotment notice 股份配售通知；配股通知
Vv45w#w; allotment of shares 股份分配
+.Ij%S[Px5 allowable 可获宽免；免税的
e=WjFnK[x7 allowable business loss 可扣除的营业亏损
PO`p.("h allowable expenses 可扣税的支出
C+ll A allowance 免税额；津贴；备抵；准备金
0] kKF<s allowance for debts 债项的免税额
sl `jovT[Y allowance for depreciation by wear and tear 耗损折旧免税额
p,goY F?? allowance for funeral expenses 殡殓费的免税额
>
[J. allowance for inflation 为通货膨胀而预留的款项；通胀准备金
8 {V9)U allowance for repairs and outgoings 修葺及支出方面的免税额
dF\#:[B allowance to debtor 给债务人的津贴
V`1,s~" q alteration of capital 资本更改
pL5cw = alternate trustee 候补受托人
1^4:l!0D amalgamation 合并
PDuc;RG ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
@kqxN\DE ambit of charges 征税范围；收费范围
\xj;{xc amended valuation 经修订的估值
+yp:douERi American Commodities Exchange 美国商品交易所
F5Z,Jm i^M American Express Bank Limited 美国运通银行
d=PX} o^ American Stock Exchange 美国证券交易所
iCE!Tm DT amortization 摊销
jY FJk&c amount due from banks 存放银行同业的款项
k~ ^4 amount due from banks abroad 存放海外银行同业的款项
MQQm3VaKS amount due from holding companies 控股公司欠款
]x r0] amount due from local banks 存放本港银行同业的款项
W&IG,7tr amount due to banks 银行同业的存款
r<ucHRO# amount due to banks abroad 海外银行同业的存款
{ aUnOyX_ amount due to holding companies 控股公司存款
=/!lK& amount due to local banks 本港银行同业的存款
y%SxQA +\ amount due to outport banks 外埠银行同业的存款
3R3H+W0{ amount for note issue 发行纸币的款额
~w+I2oS$ amount of bond 担保契据的款额
4b`E/L}2 amount of consideration 代价款额
('tXv"fT amount of contribution 供款数额
ZpV]X(Px(o amount of indebtedness 负债款额
rG}e\ziKuj amount of principal of the loan 贷款本金额
4,e' B-. amount of rates chargeable 应征差饷数额
z# ^fS
| amount of share capital 股本额
[OW <<6 amount of sums assured 承保款额
Do/R.Mgy* amount of variation 变动幅度
YV<y-,Io amount of vote 拨款数额
c Mgd amount payable 应付款额
#wI}93E amount receivable 应收款额
}IyF |[ Amsterdam Stock Exchange 阿姆斯特丹证券交易所
j# 1G?MF analysis 分析
lh 8Q tPe ancillary risk 附属风险
P.'.KZJ:WD annual account 周年帐目；周年帐目报表；年度决算；年结
u^~7[OkE annual accounting date 年结日期
D%p* G5Bg3 annual allowance 每年免税额；年积金；年度津贴；年津
C9!t&<\ } annual balance 年度余额
iT>u&0B- annual disposable income 每年可动用收入
x
b"z%.j annual estimates 周年预算
:\\NK/" annual fee 年费
:&IHdf0+ annual general meeting 周年大会
fQJ`&9m*BF annual growth rate 年增率；每年增长率
H648 [H[k annual long-term supplement 长期个案每年补助金
s-$ Wc) l annual pensionable emolument 可供计算退休金的年薪
<+_XGOt0< annual report 年报
>R+-mP!nj Annual Report on the Consumer Price Index 《消费物价指数年报》
X
zJ#)}f annual return 周年报表；周年申报表；每年报税表格
{^WK#$] Annual Return Rules 《周年报表规则》
@>)V Qf8s1 annual review of consumer prices 每年消费物价回顾
-&Z!b!jN annual roll-forward basis 逐年延展方式
+/~]fI annual salary 年薪
Xp:A;i9 annual statement 年度报表；年度决算表
{]k#=a4 Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
+e>SK!kB7 annuitant 年金受益人
(/e&m=~ annuity 年金
f#0HiE! annuity contract 年金合约
]n!V annuity on human life 人寿年金
#\0m(v antecedent debt 先前的债项
T/_u;My; ante-dated cheque 倒填日期支票
BJj'91B[d anticipated expenditure 预期开支
D&G6^ME anticipated net profit 预期纯利
E^1yU anticipated revenue 预期收入
}QFL anti-inflation measure 反通货膨胀措施
~"#0rPT anti-inflationary stance 反通货膨胀立场
?veeW6E( apparent deficit 表面赤字
,/\`Rc^n apparent financial solvency 表面偿债能力
g8<ODU0[g apparent partner 表面合伙人
h>/teHy / application for personal assessment 个人入息课税申请书
?zW'Hi application of fund 资金应用
A2|Bbqd application to release as liquidator and to destruct the books of accounts and documents
KD kGQh#9 申请免除清盘人职务及毁灭帐簿与文件
V<QpC5 appointed actuary 委任精算师
~}.C*;J appointed auditor 委任核数师；委任审计师
)|~&(+Q?] appointed trustee 委任的受托人
}r: "X<` appointer 委任人
B\J[O5}, apportioned pro rata 按比例分摊
+
[w 0;W_ apportionment 分配；分摊
6}^x#9\ Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
kE&R;T`Gb% apportionment formula 分摊方程式
T: za },- apportionment of estate duty 遗产税的分摊
7=P)` @ appraisal 估价；评估
4uXGp sL appreciable growth 可观增长
K4Q{U @ZJ appreciable impact 显着影响
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Ku< appreciable increase 可观增长
%xk uW]xk appreciation 增值；升值
kTL{Q0q appreciation against other currencies 相对其他货币升值
Bhv;l/K]) appreciation of the exchange value of Hong Kong dollar 港元汇值上升
^E70$yB ^ appreciation tax 增值税
=XfvPB A appropriation 拨款；拨用；拨付
N[_T3( appropriation account 拨款帐目
! db=Iz5) Appropriation Bill 拨款法案
@ ] Jq28 appropriation-in-aid system 补助拨款办法
q8{Bx03m6 approved assets 核准资产
:Aw wt0 approved basket stock 认可一篮子证券
Z",0 $Gxu approved budget 核准预算
1=5"j]0hY approved charitable donation 认可慈善捐款
+^AdD8U approved charitable institution 认可慈善机构
opfnIkCe approved currency 核准货币；认可货币
/TMV Pnvz. approved estimates 核准预算
F5*-HR approved estimates of expenditure 核准开支预算
|
.jWz.c approved overseas insurer 核准海外保险人
bpY*;o$~ approved overseas trust company 核准海外信托公司
]Jswxw approved pooled investment fund 核准汇集投资基金
b] 5dBZ( approved provident fund scheme 认可公积金计划
ygz2bHpD~ approved provision 核准拨款
Zux L2W approved redeemable share 核准可赎回股份
;]LQ}^MP( approved regional stock 认可地区性证券
x1@,k=qrd approved retirement scheme 认可退休金计划
>WZ.Dj0n approved subordinated loan 核准附属贷款
F 'uqL+jVO arbitrage 套戥；套汇；套利
y" =?l arbitrageur 套戥者；套汇者
4@{;z4* ` arbitrary amount 临时款项
=[n !3M+X arrangement 措施；安排；协定
#wyceEa arrears 欠款
zJX Z0yRT arrears of pay 欠付薪酬
H k} P arrears of revenue 逾期未收税款；逾期未收的帐项
$ . tT articles of association 组织章程；组织细则；组织章程细则
MHpGG00, Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
5RT# H0/+ ascertainment of profit 确定利润
D1 RQkAZS "Asia Clear" “亚洲结算系统”
|j+JLB Asia Commercial Bank Ltd. 亚洲商业银行有限公司
!zK"y[V Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
ui?@:= Asian Development Fund [ADF] 亚洲发展基金
4rhHvp Asian dollar bond 亚洲美元债券
@WazSL;N Asian dollar market 亚洲美元市场
b'O/u."O Asian dollar rate 亚洲美元利率
w"v96%"Y Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
8( ? &=>@ Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
Jq ^[^ asked price 沽盘；喊价；索价；卖方报价
M(> 74(}] assessable income 应评税入息
zw3I(_d[ assessable loss 应评税亏损
)a^& 7 assessable profit 应评税利润
2m $C;j!D assessable value 应评税值
OdNo2SO assessed profit 估定利润
Y$OE[nGi%X assessed value 经评估价值
^@x&n)nzP assessment 评税；评定；估价；评税单
T>'w]wi assessment number 评税编号；估价编号
<SE-:T]sBz assessment of additional tax 补加税评税
R(}<W$(TV assessment of performance 业绩评估；实绩评价
T$kuv`? Assessor 评税主任
FO>?>tK 0 asset price bubbles 资产价格泡沫
U R^r> asset-backed securities 具资产保证的证券
DlzL(p@r assets accretion 资产增值
X}GX6qAdt assets and liabilities 资产与负债
pauO_'j_1p assets betterment statement 资产递增表；资产改进表
zeGWM,! assets lending 实物放款；有抵押贷款
1 Ne;U/ assets of the company passing on the death 死者去世时转移的公司资产
kiF}+,z" assets pledged as security for liabilities 用作负债抵押的资产
" ,~ZO<P assets portfolio 资产投资组合
$bhI2%_`M assets price 资产价格
z^wo d assets quality 资产质素
p4uzw assets realization 资产变现
n{W(8K6d@[ assets refinancing arrangement 资产再集资安排
,L%]}8EL" assets securitization 资产证券化
M[985bl assets situated outside Hong Kong 在香港以外地方的资产
~JRq : assets stripping 削减资产；拆卖资产
;Q t%>Uo8 assets value 资产值
@CM5e! assignee 承让人
0s8fF"$ assignment 转让；转让书；转让契
:H>I`)bw assignment of interest 权益转让
I*3 >>VN assignment of letters patent and trade mark 专利证书及商标转让
[#!Y7Ede assignment of property 物业转让；物业转让书
q>+!Ete1p assignment right 转让权
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e^ assignor 转让人
HMD\)vMK6 associate 有联系的人；有关连人士；相联者；合伙人；联系人
E!X> C^ Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
,./ n@.na associate member 附属会员
2(uh7#Q associated body corporate 相联法人团体
y=Eb->a){ associated company 相联公司；联属公司
3B]E2 associated corporation 相联法团
*QN,w BQ Association of Chartered Certified Accountants [ACCA] [United Kingdom]
XnYX@p 公认会计师公会〔英国〕
/QB;0PrE Association of Futures Exchange Brokers 香港期货经纪协会
LmY[{.'tX Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
Swf%WuDj association of underwriters 承保人组织
(<.\v@7HC assumption of control 接管
papMC"<g$ assurance 担保；保险；转易；转易书
7Tp +]"bL assurance of interest 权益的转易
3Z~_6P^
+N at 19XX price 按一九ＸＸ年价格计算
}S*]#jr& at a discount 按赔价计算；按贴水价格计算；打折扣
iYiT k q at a premium 按溢价计算；按升水价格计算
0OlT^ at call 通知付款；按通知
]fD b|s48 at constant market price 按固定市价计算
_|; d
D at constant price 按固定价格计算
E#d~.#uH at cost 按成本计算
Ca5LLG at current market price 按当时市价计算；按现时市价计算
V}`ri~ at current price 按当时价格计算；按现时价格计算
p! k ~uf U at factor cost 按要素成本计算；按生产要素成本计算
Z 6b]EcP)# at money-of-the-day price 按付款当日价格计算
D\;5{,:d at or better 按指定或较佳价位〔买卖指令〕
g'!"klS93 at par 按面值计算；平价
N*[b 26 at sight 见票即付
X lX t, at the close 按收市盘
Pc?"H!Hkn at the opening 按开市盘
t!xdKX& } attestation 见证；见证条款
W$7H "tg at-the-money option 平价期权
g3Q;] 8 Y& attorney 受权人；受托代表人
y<HNAG j attornment 新拥有人承认书
o;DK]o>kH attributable profit 可归属利润
By9CliOy: attributable share value 可归属股份价值
7'At_oG Auckland Stock Exchange 奥克兰证券交易所
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5 - auction 拍卖
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9-o auctioneer 拍卖商
7z{N} audit 审计；核数
Cj }H'k<B Audit Commission 审计署
(:]+IjnE Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
% * K zP{ 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〕
*N: $,xf audit review 帐目审查
: ^p aI Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
qHheF%[\5 audited account 审计帐目；经审计的帐目
'cu14m_ audited annual account 经审计的周年帐目
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T)vN? audited balance sheet 经审计的资产负债表
?x 0gI
auditor 核数师；核数主任；审计师
: &nF> auditor's certificate 核数师证明书；审计师证明书
48S
NI auditor's report 核数师报告；审计师报告
yIr0D 6L Aussie bond 澳元债券
Af@\g-<W_ austerity budget 紧缩预算
mcid A% Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
o&M.9V?~~ Australia All Ordinaries Index 澳洲所有普通股票指数
_PGd\>Ve Australian Dollar [AUD] 澳元
p,f$9t4 Australian Options Market 澳大利亚期权市场
}%c>Hh Australian Securities Commission 澳洲证券事务监察委员会
|Y6;8e` H Australian Society of Certified Practising Accountants 澳洲执业会计师公会
MtF^}/0w!` Australian Stock Exchange 澳大利亚证券交易所
`t9k!y!GV Austrian Schilling [ATS] 奥地利先令
g[O authentication 认证；鉴证
7K&Uu3m authority to purchase 委托购买证；委购书
@@-TW`G7 authorization 认可；核准；授权；授权书
] ZP!y authorization by direction 指示授权
86cnEj= authorization by instruction 指令授权
L%3B p/`S authorization by warrant 令状授权
$e4N4e2x/ authorization of unit trust 单位信托的认可
,cS_687o authorized agent 指定代理人
Wt@hST authorized capital 法定资本
v:Gy>& authorized clerk 出市员
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p/ B# authorized dealer 认可交易商
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`V: authorized financial institution 认可财务机构
j[mII5e7g authorized fund 认可基金
|c2sJy j* authorized fund house 获授权的基金公司；认可基金公司
x)Zm5&"Gg authorized institution 认可机构
p{v*/<.; authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
Zl'/Mx g authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
h-O;5.m-P authorized insurer 获授权保险人；获认可承保人
@ vib54G authorized investment 特准投资项目
?7lW@U0 authorized person 获授权人
oa=TlBk< authorized representative 获授权代表
*_J{_7pwe authorized share capital 法定股本
>z/.8!#Q automated quotation system 自动报价系统
!%t2Z QJq Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
EbX!;z 自动交易系统〔香港期货交易所有限公司〕
j+dQI_']x automatic adjustment mechanism 自动调整机制
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{K ##^l automatic adjustment system 自动调整系统
N(yd<M w Automatic Clearing House 自动票据交换所
vf#d automatic exchange rates accumulation system 自动化汇率累集系统
Sp?e!`|8 Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
/:{4,aX2 automatic teller machine [ATM] 自动柜员机
RL\?i~'KH autopay 自动转帐
<}'=@a available assets 可用资产
L<iRqayn available fiscal reserve 现存财政储备
{_L l'S available profit 可用利润
G9am}qr Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
oD9L5c) average 平均；平均数；海损
A n`*![ average basic salary 平均基本薪金
4{vEW( average consumer expenditure 平均消费开支；一般消费开支
y3j"vKG average cost 平均成本
d-m.aP)y: average cost of land production 增辟土地平均成本
ux!YVvTPd average daily turnover 平均每日成交额
|&
jrU -( average daily wage rate 平均每日工资率
<I2ENo5? average expenditure pattern 平均开支模式
&%@O V:C average growth rate 平均增长率
G3 ]#D u average net fixed assets 固定资产平均净值
7TI6EKr average of relatives 相对价格平均数
Z1v~tq x average price 平均价格
b$D h|-8 average propensity to consume 平均消费倾向；一般消费倾向
W #^.)V average propensity to save 平均储蓄倾向；一般储蓄倾向
KZcmNli&A average rate 平均率
h
7l>(3 average revenue 平均收入；平均收益
7hu7r WY`E average stock 平均库存；平均存货
b5Q>e%i# average yearly rent 平均年租
/NiD#s0t avoidance of double taxation 避免双重课税
-])=\n!= avoidance of tax 避税
