A:
vv
FH (W A share Ａ股；甲类股份
HZJ)q`1E abatement of tax 减税；减扣免税额
N R0"yJV> ABN AMRO Bank N.V. 荷兰银行
nd4Z 5=X above-the-line expenditure 线上项目支出；经常预算支出
fb*h.6^y9 above-the-line receipt 线上项目收入；经常预算收入
6 18k- ABSA Asia Limited 南非联合亚洲有限公司
{IgL H`@ absolute change 绝对数值变更
;rqW?':(i absolute expenditure 实际开支
t3(~aH absolute guideline figure 绝对准则数字
d"0=.sA absolute interest 绝对权益
5ca!JLs absolute order of discharge 绝对破产解除令
CAT{)*xc absolute profit margin 绝对利润幅度
5"WI^"6b: absolute value 实值；绝对值
f]C`]qg absolutely vested interest 绝对既得权益
@yj$ absorbed cost 已吸收成本；已分摊成本
KKcajN absorption 吸收；分摊；合并
\M U-D,@ absorption rate 吸收率；摊配率；分摊率
WM8])}<L ACB Finance Limited 亚洲商业财务有限公司
dMlJ2\ ]u acceptable form of reciprocity 合理的互惠条件
&)ED||r, acceptable rate 适当利率；适当汇率
E gD$A!6N8 acceptance agreement 承兑协议
.:I^ O[k acceptance for honour 参加承兑
s$D" acceptor 承兑人；接受人；受票人
5>! I6[{ acceptor for honour 参加承兑人
pAtt=R,Ht accident insurance 意外保险
]*]#I?&'Hx Accident Insurance Association of Hong Kong 香港意外保险公会
=!N, {V_ accident insurance scheme 意外保险计划
"969F(S$ accident year basis 意外年度基准
Z(Z$>P&4 accommodation 通融；贷款
>.1d1#+ b accommodation bill 通融票据；空头票据
mTU[khEmL= accommodation party 汇票代发人
e,D RQ2AU account balance 帐户余额；帐户结余
5I>a|I!j account book 帐簿
dIq*"Ry+~ account collected in advance 预收款项
jb83Y> account current book 往来帐簿
K 3.z>.F'h account of after-acquired property 事后取得的财产报告
'A{B[ account of defaulter 拖欠帐目
`P/87=h account payable 应付帐款
~o X`Gih account payee only [A/C payee only] 只可转帐；存入收款人帐户
U)6Ew4uRxV account receivable 应收帐款
\ !qe@h< account receivable report 应收帐款报表
[U@ ; EeS account statement 结单；帐单；会计财务报表
-2qI2Z account title 帐户名称；会计科目
B" . 3NQ accountant's report 会计师报告
oH"VrS 6 Accountant's Report Rules 会计师报告规则
E0*62OI~O accounting and auditing procedure 会计与审计程序；会计与核数程序
cof+iI~9O% Accounting Arrangements 《会计安排》
^OrO&w| accounting basis 会计基础
l[K o> accounting by Official Receiver 破产管理署署长呈交的帐目
u$rSM0CJ Accounting Circular 《会计通告》
+#Ga} e CM accounting class 会计类别
KSve_CBOh accounting date 记帐日期；会计结算日期
6ee1^> accounting for money 款项核算
rKkFflOVO Accounting Officer 会计主任
Xk?Y accounting period 会计报告期；会计期
XYze*8xUb accounting policy 会计政策；会计方针
j*_>/gi accounting practice 会计惯例
q"-+`;^7(- accounting principle 会计准则
'>: %n accounting record 会计记录
k[ a5D/b accounting report 会计报告
sp7#e%R\ Accounting Services Branch [Treasury] 会计事务部〔库务署〕
-# `t S Accounting Society of China 中国会计学会
3U9leY'2N accounting statement 会计报表
L~!Lq4]V\g accounting system 会计制度；会计系统
0
} |21YED accounting transaction 会计事项；帐务交易
,?c=v`e accounting treatment 会计处理
!N74 y %=M accounting year 会计年度
R,+"^:} accretion 增值；添加
X&gXhr#dL\ accrual 应计项目；应累算数目
tpQ 8
m( accrual basis 应计制；权责发生制
|[iEi accrual basis accounting 应计制会计；权责发生制会计
*t bgIW+h accrue 应累算；应计
7b*9
Th*a accrued benefit 应累算利益
+HF*X~},i accrued charges 应计费用
]T>|Y 0 | accrued cumulative preference share dividend 应累算的累积优先股股息
LM*m> n* accrued expenses 应累算费用
50^CILKo7 accrued interest payable 应付利息；应计未付利息
~)#xOE} accrued interest receivable 应收利息；应计未收利息
yHnN7& accrued right 累算权益
0Ci :w|J accruing profit 应累算的利润
(G 9Ku 8Y accumulated fiscal reserve 累积财政储备
yPk s ,7U accumulated profit 累积利润；滚存溢利
1>)uI@?Rb accumulated reserve 累积储备
]htx9ds= accumulation of surplus income 累积收益盈余
$%z M Z acquired assets 既得资产
BWLeitS/ acquisition 收购；购置；取得
7!A3PDAe acquisition cost 购置成本
Q5c13g2(c acquisition expenses 购置费用
X=[`+= acquisition of 100% interest 收购全部股权
k8w:8*y'. acquisition of control 取得控制权
_Kv;hR> acquisition of fixed assets 购置固定资产
IF kU8EK&B acquisition of shell “买壳”
_/5xtupxE acquisition price 收购价
keS%w] 87 act of God 天灾
DG/<#SCF acting partner 执事合伙人
U?8X] active market 买卖活跃的市场；交投畅旺的市场；旺市
r?R!/`f active partner 积极参与的合伙人
n:[LsbTk active trading 交投活跃
7!q.MOYm actual circulation 实际流通
ka<rlh<h actual cost 实际成本
Dw&_6\F@ actual expenditure 实际开支；实际支出
3gz4c1 s^: actual income 实际入息；实际收入；实际收益
,%]x T>kH actual market 现货市场
fH 0&Wc3yC actual price 现货价；实际价格
WZf}1.Mh* actual profit 实际利润
`_E@cZ4 actual quotation 实盘；实际价位；实际报价
fYzZW actual year basis 按实际年度计算
,,~|o3cfq actuals 实货
Zrp9`~_g<! actuarial investigation 精算调查
E|ZLz~ actuarial principle 精算原则
%5/h ;4
actuarial report 精算师报告
p2j=73$ Actuarial Society of Hong Kong 香港精算学会
Wa'm] J actuarial valuation 精算师估值
r~sQdf actuary 精算师
!;B^\
8{ ad referendum agreement 暂定协议；有待覆核的协定
KTjf2/ ad valorem duty 从价税；按值征税
_;u@xl= ad valorem duty system 从价税制
vL Qh r&I ad valorem fee 从价费
R |K#nh ad valorem tariff 从价关税
''wF%q additional allowance 额外免税额
;op 8r u additional amount for unexpired risk 未过期风险的额外款额
gro@+^DmT additional assessable profit 补加应评税利润
$-lP"m@} additional assessment 补加评税
f/]g@/` additional commitment 额外承担
+"D* 0gYD additional commitment vote 额外承担拨款
sRSy++FRF additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
*_tJ ; additional dependent parent allowance 供养父母额外免税额
k1_ 3\JO"6 additional provision 额外拨款
#3((f[ additional stamp duty 附加印花税
YojYb]y+ j additional tax 补加税罚款；补加税款
S@vLh=65 Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
BCw 0kq@ adjudged bankrupt 被裁定破产
<'<{|$Pw adjudicated bankrupt 裁定破产人
y0cB@pWp adjudication fee 裁定费；评定印花税额手续费；评估契据费
-\ ~D6OA adjudication of bankruptcy 裁定破产；宣告破产
oWdvpvO adjudication of insolvency 裁定无力偿还债务
r^!P=BS{ adjusted actual 经调整的实数；调整后的实数
ZH=oQV)6 adjusted current assets 经调整的流动资产；调整后的流动资产
28d=-s=[ adjusted figure 经调整的数字；调整后的数额
aDE)Nf} adjusted liabilities 经调整的负债；调整后的负债
`"< tk1Kq" adjusted loss 经调整的亏损；调整后的亏损
P:2 0i*QU 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
ewv[nJD$ adjusted profit 经调整的利润；调整后的利润
5E}~iC& adjusted surplus 经调整的盈余额；调整后的盈余额
a* nx2d adjusted value 经调整的价值；调整后的价值
2z[A&s_ adjustment 调整；修订；理算〔保险〕
r$z0C&5 adjustment centre 调剂中心
9`v[Jm% $m adjustment lag 调整过程的时间差距；调整时差
Avi8 &@ya adjustment mechanism 调整机制
Wf:I
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O)9{qU:[b adjustment process 调整过程；调整程序
VH5Vg We adjustment range 调整幅度
Dv[ 35[Yh administered exchange rate 受管制汇率
t"]~e " Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
%2TjG administration expenses 行政费用
U#1 ,]a\ administration fee 手续费；行政费
06~ HVv administration in bankruptcy 破产管理
d=8q/]_p administration order 遗产管理令
u7kw/_f administrator 管理人；遗产管理人
psZ #^@>mJ administrator of the estate 遗产管理人
H| 1O>p& admission of debt 债项承认书
#F!'B|n admission of proof 接纳债权证明
QKtTy>5 advance 放贷款项；垫付款项；预支款项；预付款项
k-a3oLCR, advance account 暂支帐目；预付款帐户
,1&</R_ advance compensation 预付补偿金
d}RR!i`<N advance from shareholder 股东垫款
4]3(Vyh` advance pending reimbursement 预支以待日后付还
0s8w)%4$ advanced economy 先进经济体系
Vpsv @\@J> advancement 预付；预付财产
pt+[BF 6P advances warrant 垫款令
"8h7"WR advancing 贷出
2^C>orKQ0 adverse balance 逆差
`+O7IyTM A adverse exchange 逆汇
q+Cq&|4
?2 advertisement addressed to shareholders 在报章刊登的致股东通告
%#,EqN advice for collection 托收通知书
}0?\H)/edP advice of drawing 提款通知书；汇票通知书
B
M$+r(#t advice of payment 付款通知
`t~Zkb4> Advisory Committee [Securities and Futures Commission]
Gw)>i45 : 谘询委员会〔证券及期货事务监察委员会〕
[Oy5Td7[ Advisory Committee on Diversification 经济多元化谘询委员会
&p#$}tm affidavit 誓章；遗产申报誓章
1C' _I affidavit of no receipt 述明无收款的誓章
Z/hgr|&} affiliate 联号；联营公司；附属公司
m'P,:S)= affiliated company 附属公司；联号；联营公司
JM-+p affirmation [estate duty] 非宗教式宣誓〔遗产税〕
O$,MdhyX C affordability 负担能力
dCkk5&2n African Development Bank [AfDB] 非洲开发银行
sHQ82uX after-acquired property 事后取得的财产
xf]_@T; after-hours dealing 市后交易
;}k9YlQrN after-tax profit 税后盈利；税后利润；税后溢利
8e3I@mv agency agreement 代理协议
- r! sY+Z> agency expenses 代理机构的开支
8Cw+<A* agency fee 代理费
U%nLo[k Agency Law 《代理法》
Vy7o}z` agent 代理人；承销人
`gFE/i18 agent of company 公司代理人
~'<ca<Go| agent's fee 代理人费；经纪费
o)pso\; aggregate 总计；总数；总体数字
>l3iAy!sZ aggregate amount 总款额；总额
j6_tFJT aggregate assets and liabilities 总体资产与负债
=xq+r]g6 aggregate at constant price 按固定价格计算的总体数字
O^,%V{]6\ aggregate demand 总需求
M$0-!$RY aggregate gross position 总持仓量
_#]/d3*Z} aggregate limit 总限额
lEe<! B$d" aggregate of salaries tax 合计薪俸税
A\v(!yg aggregate performance 总体表现；总体业绩
@ = M:RA aggregate supply 总体供应
swh8-_[ c/ aggregate surplus 总盈余
OEFAL t aggregate total 整体总额
H<`<5M 8 aggregate value 总值；合计价值
;9rS[$ ^$O aggregated basis 合计基准
"bC1dl< aggregated net chargeable income 合计应课税入息实额
k6?;D_dm aggregation 合并计算；合计；总和
[R~ `6 aggregation of incomes of husband and wife 夫妇入息合并计算
nPU=n[t8O aggregation of property 财产的总和
J*} warf& agio 差价；贴水
s}3`%?,6y Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
m=hUHA,p4 Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
<)dHe: 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
;mAlF>6]\ Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
{5,
]7 =] 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
_^5OoE"}! Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
gx', ~ 《香港政府和大韩民国政府关于相互促进和保护投资协定》
j aEU z5 agreement for a settlement 授产协议
@jxAU7! agreement for assignment 转让协议
h vO agreement for sale 售卖协议；买卖协议
lEWF~L5=: agreement for sale and purchase 买卖协议
NB|yLkoDyI agreement for the payment of interest 支付利息协议
Oe/\@f0bLT agreement for the repayment of money 还款协议
' M'k$G@Z agreement of reinsurance 再保险协议
-FGQn
|h4 Agricultural Bank of China 中国农业银行
n+XLZf# air passenger departure tax 飞机乘客离境税
_vV3A3|Ec, Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
v{[:7]b_= airport tax 机场税
t)
:'X Gk@ alcohol duty 酒精税
i l5Qo alienation 让与；让渡；转让
DQy<!Wb+ alimony 生活费；赡养费
bk}'wcX<+] All Ordinaries Index [AOI] 所有普通股指数
p9` !.~[ all risks 全险；综合险
- E(0}\ All Sales Record for Stock Market 《股票市场成交报告》
Glw_<ag[ Allied Capital Resources Limited 新联财务有限公司
qTuQ]*[- all-items index [Consumer Price Index] 总指数〔消费物价指数〕
._i|+[ allocation letter 拨款信件
~>"m`Q&[ allocation of fund 分配款项；预留款项
zvgy$]y'\ allocation of profit 利润分配；溢利分配
0lm7'H*~ allocation warrant 拨款令
H-|%\9&{S allotment 分配；配股
z?DI4 O#Up allotment notice 股份配售通知；配股通知
<Cbi5DtR allotment of shares 股份分配
I GQcQ/M allowable 可获宽免；免税的
j*' +f~ A allowable business loss 可扣除的营业亏损
< (c_[o/ allowable expenses 可扣税的支出
5mYX#//: allowance 免税额；津贴；备抵；准备金
iX|K4.Pz{ allowance for debts 债项的免税额
lPaTk Zw allowance for depreciation by wear and tear 耗损折旧免税额
;[-TsX: allowance for funeral expenses 殡殓费的免税额
HPz3"3n! allowance for inflation 为通货膨胀而预留的款项；通胀准备金
: yi?< allowance for repairs and outgoings 修葺及支出方面的免税额
9-3, DxZ} allowance to debtor 给债务人的津贴
. \t8s0A alteration of capital 资本更改
rn9n _) alternate trustee 候补受托人
Oe~x,=X) amalgamation 合并
9> 6DA^ ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
r V_i| ambit of charges 征税范围；收费范围
@$aGVEcU$ amended valuation 经修订的估值
L GdM40 American Commodities Exchange 美国商品交易所
9Gc4mwu American Express Bank Limited 美国运通银行
~9 [O' American Stock Exchange 美国证券交易所
Ht9QINo amortization 摊销
*t%Z'IA amount due from banks 存放银行同业的款项
[` 4 amount due from banks abroad 存放海外银行同业的款项
iLC.?v2= amount due from holding companies 控股公司欠款
8= kwc amount due from local banks 存放本港银行同业的款项
?l9j] amount due to banks 银行同业的存款
-Is;cbfLj/ amount due to banks abroad 海外银行同业的存款
j"F?^0aR,Q amount due to holding companies 控股公司存款
I?&/J4o: amount due to local banks 本港银行同业的存款
8 v }B-cS amount due to outport banks 外埠银行同业的存款
[. Db56 amount for note issue 发行纸币的款额
{)jTq? ? amount of bond 担保契据的款额
YT`,f*t amount of consideration 代价款额
{Z,_/@}N amount of contribution 供款数额
.C*mDi)wZ amount of indebtedness 负债款额
S 6C I+W amount of principal of the loan 贷款本金额
7M/v[dwL amount of rates chargeable 应征差饷数额
Cvp!(<<gK amount of share capital 股本额
ZccvZl ;b amount of sums assured 承保款额
9?XQB%44 amount of variation 变动幅度
4=~+B z amount of vote 拨款数额
n
"bii7h amount payable 应付款额
#PkZi(k
hv amount receivable 应收款额
&"r /&7: Amsterdam Stock Exchange 阿姆斯特丹证券交易所
W= :AOBK analysis 分析
C<Z{G% Qm ancillary risk 附属风险
U EjP` annual account 周年帐目；周年帐目报表；年度决算；年结
;aN_!!
r annual accounting date 年结日期
5MCnGg@ annual allowance 每年免税额；年积金；年度津贴；年津
QdrZi.qKH annual balance 年度余额
smUSR4 VK annual disposable income 每年可动用收入
/rIyW?& f annual estimates 周年预算
lQM&q annual fee 年费
sg8[TFX@Z annual general meeting 周年大会
hm*cGYV/ annual growth rate 年增率；每年增长率
*\ (MG|S annual long-term supplement 长期个案每年补助金
~ \]?5
nj annual pensionable emolument 可供计算退休金的年薪
l+a1 `O annual report 年报
-tZ~&1" Annual Report on the Consumer Price Index 《消费物价指数年报》
GoLK
95"] annual return 周年报表；周年申报表；每年报税表格
@jxP3:s Annual Return Rules 《周年报表规则》
R b!y(&>v annual review of consumer prices 每年消费物价回顾
F )Iz: annual roll-forward basis 逐年延展方式
Qhq' %LR annual salary 年薪
4`B3 Kt`o annual statement 年度报表；年度决算表
_ a#k3r 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
,v%' 2[} annuitant 年金受益人
@y '0_Y0-B annuity 年金
u4 h0s1iI annuity contract 年金合约
^)y8X.iO annuity on human life 人寿年金
Y b=77(Q V antecedent debt 先前的债项
3=Q:{ ante-dated cheque 倒填日期支票
=%B5TBG anticipated expenditure 预期开支
6_s(Kx>j anticipated net profit 预期纯利
|M&4[ka} anticipated revenue 预期收入
3K=%I+G(4 anti-inflation measure 反通货膨胀措施
p0[+Zm{#l anti-inflationary stance 反通货膨胀立场
K9{RU4< apparent deficit 表面赤字
oY4^CGk= apparent financial solvency 表面偿债能力
yeI> b 1>Q apparent partner 表面合伙人
>UQY3C application for personal assessment 个人入息课税申请书
5a-x$Qb9 application of fund 资金应用
4[(NxXH8M application to release as liquidator and to destruct the books of accounts and documents
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申请免除清盘人职务及毁灭帐簿与文件
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py6 appointed actuary 委任精算师
kH5D%`Kw appointed auditor 委任核数师；委任审计师
31~nay15 appointed trustee 委任的受托人
9Pb6Z} appointer 委任人
L#",.x apportioned pro rata 按比例分摊
wFX9F3m apportionment 分配；分摊
kO5lLq E Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
cNbUr apportionment formula 分摊方程式
a%A!Dz S apportionment of estate duty 遗产税的分摊
?-zuy US appraisal 估价；评估
&+n9T?+b appreciable growth 可观增长
P)kJ[Zv>f appreciable impact 显着影响
6`@b@Kd appreciable increase 可观增长
F"bz<{ appreciation 增值；升值
o] X t2E appreciation against other currencies 相对其他货币升值
41x"Q?.bY appreciation of the exchange value of Hong Kong dollar 港元汇值上升
a'-u(Bw appreciation tax 增值税
d:k n%L6k_ appropriation 拨款；拨用；拨付
ae2Q^yLA appropriation account 拨款帐目
lYTQg~aPm Appropriation Bill 拨款法案
d[>HxPwo appropriation-in-aid system 补助拨款办法
[~u&#!*W approved assets 核准资产
f4
qVUU approved basket stock 认可一篮子证券
zXM,cV/s approved budget 核准预算
:r@t ' approved charitable donation 认可慈善捐款
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Qv CAR approved charitable institution 认可慈善机构
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;Q approved currency 核准货币；认可货币
nTv}/M& approved estimates 核准预算
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L$.A3> approved estimates of expenditure 核准开支预算
LFI#wGhXVk approved overseas insurer 核准海外保险人
l>MDC qV approved overseas trust company 核准海外信托公司
HhL;64OYa approved pooled investment fund 核准汇集投资基金
ei<0,w[V1{ approved provident fund scheme 认可公积金计划
n> ?D-)g approved provision 核准拨款
+SR{ FF approved redeemable share 核准可赎回股份
S3:AitGJ approved regional stock 认可地区性证券
d=n@#|3 approved retirement scheme 认可退休金计划
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approved subordinated loan 核准附属贷款
n m<?oI*\ arbitrage 套戥；套汇；套利
~ ;LzTL arbitrageur 套戥者；套汇者
{O9(<g arbitrary amount 临时款项
8Z0x*Ssk arrangement 措施；安排；协定
Z2gWa~dBC arrears 欠款
{nbT$3=Zt arrears of pay 欠付薪酬
<)p.GAZ arrears of revenue 逾期未收税款；逾期未收的帐项
Lo~ ;pv v articles of association 组织章程；组织细则；组织章程细则
1_<x%>zG Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
59O-"Sc[ ascertainment of profit 确定利润
o//h|f U@ "Asia Clear" “亚洲结算系统”
%uN<^`JZ Asia Commercial Bank Ltd. 亚洲商业银行有限公司
]q.%_ Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
Z(7kwhP[` Asian Development Fund [ADF] 亚洲发展基金
g_1#if& Asian dollar bond 亚洲美元债券
<(q(5jG Asian dollar market 亚洲美元市场
]'`E Asian dollar rate 亚洲美元利率
m/1FVC@* Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
b?l>vUgAg Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
GPGE7X' asked price 沽盘；喊价；索价；卖方报价
4SZ,X^]I> assessable income 应评税入息
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ytx.[zbX assessable loss 应评税亏损
P+0'^:J assessable profit 应评税利润
Lx wi"ndP assessable value 应评税值
!+Xul_XG assessed profit 估定利润
cf88Fd6l/ assessed value 经评估价值
Oj;*Gi9E assessment 评税；评定；估价；评税单
{YgU23;q assessment number 评税编号；估价编号
iCPm7AU assessment of additional tax 补加税评税
bDM },( assessment of performance 业绩评估；实绩评价
bA PMD Assessor 评税主任
G; 3%k.{ asset price bubbles 资产价格泡沫
7-``J#9= asset-backed securities 具资产保证的证券
4 kjfYf@A assets accretion 资产增值
,\s`T O assets and liabilities 资产与负债
E=N$JM assets betterment statement 资产递增表；资产改进表
@ QQ%09* assets lending 实物放款；有抵押贷款
)A$"COM 4 assets of the company passing on the death 死者去世时转移的公司资产
D xV=S0P assets pledged as security for liabilities 用作负债抵押的资产
${Mz O i assets portfolio 资产投资组合
b2OwLt9 assets price 资产价格
b)< W C$" assets quality 资产质素
SHX`/ assets realization 资产变现
~= *o assets refinancing arrangement 资产再集资安排
3uocAmY assets securitization 资产证券化
+Yc^w5 !( assets situated outside Hong Kong 在香港以外地方的资产
{5~h assets stripping 削减资产；拆卖资产
>jX " assets value 资产值
&t^* 0/~ assignee 承让人
-67Z!N assignment 转让；转让书；转让契
UDh \%?j assignment of interest 权益转让
(N}-]%# assignment of letters patent and trade mark 专利证书及商标转让
~;3yjO)l?) assignment of property 物业转让；物业转让书
#NW+t|E assignment right 转让权
8YFG*HSa assignor 转让人
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p associate 有联系的人；有关连人士；相联者；合伙人；联系人
WR{m?neE_N Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
6sBt6?_T associate member 附属会员
m ol,iM*l associated body corporate 相联法人团体
Nvgi&iBh8 associated company 相联公司；联属公司
CefFUqo4 associated corporation 相联法团
TQ]gvi |m Association of Chartered Certified Accountants [ACCA] [United Kingdom]
+@Qr GY 公认会计师公会〔英国〕
gx.\H3y Association of Futures Exchange Brokers 香港期货经纪协会
In1W/ ? Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
`NN P<z+\ association of underwriters 承保人组织
8Yh'/,o=L# assumption of control 接管
[)Nt;|U assurance 担保；保险；转易；转易书
J<0{3pZY assurance of interest 权益的转易
9wYm(7M6 at 19XX price 按一九ＸＸ年价格计算
~_fc =^o at a discount 按赔价计算；按贴水价格计算；打折扣
-qc'J<*^4 at a premium 按溢价计算；按升水价格计算
p i ?/]}: at call 通知付款；按通知
p^pd7)sBr at constant market price 按固定市价计算
M0w Uis:` at constant price 按固定价格计算
= LNU%0m at cost 按成本计算
0vqVE]C at current market price 按当时市价计算；按现时市价计算
VcrMlcnO at current price 按当时价格计算；按现时价格计算
@Chl>s at factor cost 按要素成本计算；按生产要素成本计算
`;j1H<L at money-of-the-day price 按付款当日价格计算
8"j $=T6;W at or better 按指定或较佳价位〔买卖指令〕
c["1t1G at par 按面值计算；平价
6Qkjr</ at sight 见票即付
, `bW (V at the close 按收市盘
},8|9z#pyB at the opening 按开市盘
NftnbsTmy attestation 见证；见证条款
"z{/*uM2< at-the-money option 平价期权
<=NnrZOF attorney 受权人；受托代表人
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p4t attornment 新拥有人承认书
.o/|]d`% attributable profit 可归属利润
93]63NY attributable share value 可归属股份价值
0`x> p6.)G Auckland Stock Exchange 奥克兰证券交易所
AkQ(V auction 拍卖
R! M' auctioneer 拍卖商
@D;K&:~|N audit 审计；核数
:qdyC sn2 Audit Commission 审计署
VW*%q0i- Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
CtCReH03 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〕
|8'}mjs.Q audit review 帐目审查
L<!h3n Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
b-_l&;NWg audited account 审计帐目；经审计的帐目
AwZ@)0W y audited annual account 经审计的周年帐目
Ak?9a_f audited balance sheet 经审计的资产负债表
M2Nh3ijr auditor 核数师；核数主任；审计师
f SkC>mWv auditor's certificate 核数师证明书；审计师证明书
h"1}j'2>@ auditor's report 核数师报告；审计师报告
Fqeqn[, Aussie bond 澳元债券
}k VC ]+ austerity budget 紧缩预算
}dN\bb {# Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
tx5bmF;b) Australia All Ordinaries Index 澳洲所有普通股票指数
LA6XTgcu Australian Dollar [AUD] 澳元
g=\(%zfsxr Australian Options Market 澳大利亚期权市场
!0l|[c4 e> Australian Securities Commission 澳洲证券事务监察委员会
jA1S|gV Australian Society of Certified Practising Accountants 澳洲执业会计师公会
xRWfZ3E# Australian Stock Exchange 澳大利亚证券交易所
o DZ Z Austrian Schilling [ATS] 奥地利先令
TB>_#+: authentication 认证；鉴证
aH"d~Y^ authority to purchase 委托购买证；委购书
8'Q+%{?1t authorization 认可；核准；授权；授权书
nk|(cyt) authorization by direction 指示授权
vFe=AY<Rt| authorization by instruction 指令授权
t\/H. Hb authorization by warrant 令状授权
E <yQB39 authorization of unit trust 单位信托的认可
(d &" @ authorized agent 指定代理人
fz|*Plv authorized capital 法定资本
dEDhdF #f authorized clerk 出市员
:rr<#F authorized dealer 认可交易商
Nf4@m|# authorized financial institution 认可财务机构
791v>h authorized fund 认可基金
Q, .dIPla authorized fund house 获授权的基金公司；认可基金公司
@wXYza0|d authorized institution 认可机构
Zna6-0o authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
M EI&]qI authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
RhJ 3>DL authorized insurer 获授权保险人；获认可承保人
&3iI\s[ authorized investment 特准投资项目
W>' DQB authorized person 获授权人
aUMiRm- authorized representative 获授权代表
(h wzA
*(c authorized share capital 法定股本
@lzq`SzM automated quotation system 自动报价系统
t 9(,JC0 Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
q,sO<1wAT\ 自动交易系统〔香港期货交易所有限公司〕
D!* SA automatic adjustment mechanism 自动调整机制
CRo @+p10 automatic adjustment system 自动调整系统
QO$18MBcc Automatic Clearing House 自动票据交换所
:tV"uWZFU automatic exchange rates accumulation system 自动化汇率累集系统
bzG vnaTt Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
J)g
+I automatic teller machine [ATM] 自动柜员机
/[Nkk)8- autopay 自动转帐
"I=L bh-` available assets 可用资产
-d?<t}a available fiscal reserve 现存财政储备
` &=%p| available profit 可用利润
Wg f
f+7 k Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
9vi+[3s/=; average 平均；平均数；海损
_&HFKpHQ average basic salary 平均基本薪金
vm gd average consumer expenditure 平均消费开支；一般消费开支
F~v0CBcAL average cost 平均成本
F4=X(P_6 average cost of land production 增辟土地平均成本
Ne9VRM
P average daily turnover 平均每日成交额
c*ow P average daily wage rate 平均每日工资率
l%V+] skS average expenditure pattern 平均开支模式
."Pn[$'. average growth rate 平均增长率
Ks3YrKk;p average net fixed assets 固定资产平均净值
-wUT@a average of relatives 相对价格平均数
=n.&N
average price 平均价格
{U9{*e$= average propensity to consume 平均消费倾向；一般消费倾向
*=md!^x` average propensity to save 平均储蓄倾向；一般储蓄倾向
7IUJHc[R? average rate 平均率
=8vwaJ average revenue 平均收入；平均收益
O4nA ?bA average stock 平均库存；平均存货
fm#7}Y average yearly rent 平均年租
|xb;#ruR6 avoidance of double taxation 避免双重课税
"vYjL&4h avoidance of tax 避税
