A:
,#U[)}im A share Ａ股；甲类股份
6KDm#7J abatement of tax 减税；减扣免税额
y S1i$[JV ABN AMRO Bank N.V. 荷兰银行
L3 0 $ above-the-line expenditure 线上项目支出；经常预算支出
/ }Pj^^6A< above-the-line receipt 线上项目收入；经常预算收入
y;<F|zIm ABSA Asia Limited 南非联合亚洲有限公司
Z -fiJ75 absolute change 绝对数值变更
l 1vI absolute expenditure 实际开支
X^Fc^U8 absolute guideline figure 绝对准则数字
X m3r)Bm'3 absolute interest 绝对权益
i2+_~$f absolute order of discharge 绝对破产解除令
Zm*q V! absolute profit margin 绝对利润幅度
j]C}S*` " absolute value 实值；绝对值
9DdR"r'7 absolutely vested interest 绝对既得权益
H3L uRGe&2 absorbed cost 已吸收成本；已分摊成本
ZI.Czzx\= absorption 吸收；分摊；合并
Ey=ymf.} absorption rate 吸收率；摊配率；分摊率
i>O8q%BnJ ACB Finance Limited 亚洲商业财务有限公司
"!ks7 :}v acceptable form of reciprocity 合理的互惠条件
+{0v@6<(02 acceptable rate 适当利率；适当汇率
$plqk^P acceptance agreement 承兑协议
+o?;7 acceptance for honour 参加承兑
^?NLA&v< acceptor 承兑人；接受人；受票人
'xLXj> acceptor for honour 参加承兑人
uS5G(} [ accident insurance 意外保险
E0AbVa. Accident Insurance Association of Hong Kong 香港意外保险公会
_y&XFdp accident insurance scheme 意外保险计划
60 %VG accident year basis 意外年度基准
0 9qfnQG accommodation 通融；贷款
YSrjg|k* accommodation bill 通融票据；空头票据
@C%6Wo4l3 accommodation party 汇票代发人
[bw1!X3 account balance 帐户余额；帐户结余
aWPf3 Q account book 帐簿
j
WSgO(y account collected in advance 预收款项
/2 4}>oAH account current book 往来帐簿
?) T@qn+ account of after-acquired property 事后取得的财产报告
nxB[T o*P account of defaulter 拖欠帐目
_PcF /Gyk account payable 应付帐款
b p<,Xfl account payee only [A/C payee only] 只可转帐；存入收款人帐户
N0%q 66]1 account receivable 应收帐款
-y>~ :. account receivable report 应收帐款报表
yj=OR|v account statement 结单；帐单；会计财务报表
3b|= V account title 帐户名称；会计科目
#m17cD L accountant's report 会计师报告
1[J|AkN Accountant's Report Rules 会计师报告规则
OAD W;fj accounting and auditing procedure 会计与审计程序；会计与核数程序
{,u} )U2 Accounting Arrangements 《会计安排》
F]t=5
-O< accounting basis 会计基础
8
/%{x B^ accounting by Official Receiver 破产管理署署长呈交的帐目
i CLH Accounting Circular 《会计通告》
cK >^8T^ accounting class 会计类别
BeN]D accounting date 记帐日期；会计结算日期
jZC[_p; accounting for money 款项核算
TMo DN%{ Accounting Officer 会计主任
;6~5FTmV accounting period 会计报告期；会计期
4$WR8 accounting policy 会计政策；会计方针
^/6P~iK' accounting practice 会计惯例
0ckmHv accounting principle 会计准则
H>W8F2VT accounting record 会计记录
8*x=Fm,Ok accounting report 会计报告
-Lu&bVt<> Accounting Services Branch [Treasury] 会计事务部〔库务署〕
m"'} {3$% Accounting Society of China 中国会计学会
$8 x b|S[ accounting statement 会计报表
!^ad{# |X accounting system 会计制度；会计系统
-7]j[{?w accounting transaction 会计事项；帐务交易
]<C]`W 2{ accounting treatment 会计处理
#UhH accounting year 会计年度
1;H"4u_IG& accretion 增值；添加
L~^5Ez6U accrual 应计项目；应累算数目
xQ7U$QF|] accrual basis 应计制；权责发生制
%1:caa@_p accrual basis accounting 应计制会计；权责发生制会计
X9NP,6 accrue 应累算；应计
ZX64kk + accrued benefit 应累算利益
@"MQ6u G> accrued charges 应计费用
'A^q)hpax accrued cumulative preference share dividend 应累算的累积优先股股息
M2N8?Ycv3 accrued expenses 应累算费用
#4b]j".P!n accrued interest payable 应付利息；应计未付利息
KN[;z2i accrued interest receivable 应收利息；应计未收利息
b c4 V& accrued right 累算权益
aZCq{7Xs accruing profit 应累算的利润
Dsp$Nr%* accumulated fiscal reserve 累积财政储备
\ ZE[7Ae accumulated profit 累积利润；滚存溢利
Pk I+z_ accumulated reserve 累积储备
/.<v, CR accumulation of surplus income 累积收益盈余
5QLK acquired assets 既得资产
9$Z 0mz k acquisition 收购；购置；取得
Z#L4n#TT acquisition cost 购置成本
^a_a%ws acquisition expenses 购置费用
IlB8~{p_ acquisition of 100% interest 收购全部股权
@qan &?-Y acquisition of control 取得控制权
?q9] H 5\ acquisition of fixed assets 购置固定资产
L"%SU acquisition of shell “买壳”
*$W&jfW acquisition price 收购价
Uu5(/vw] act of God 天灾
O"+0 b| acting partner 执事合伙人
Y55u -9|N active market 买卖活跃的市场；交投畅旺的市场；旺市
N
UX | active partner 积极参与的合伙人
w|-3X active trading 交投活跃
T" W<l4i- actual circulation 实际流通
SXZ9+<\ actual cost 实际成本
L;%w{,Ji actual expenditure 实际开支；实际支出
6<<"9mxK actual income 实际入息；实际收入；实际收益
MCmb/.&wu actual market 现货市场
B(++*#T!^m actual price 现货价；实际价格
\ agZ D+ actual profit 实际利润
'v~'NWfd actual quotation 实盘；实际价位；实际报价
7>__ f Qu actual year basis 按实际年度计算
v/q-{ 1 actuals 实货
+ h4W<YnW actuarial investigation 精算调查
<[cpaZT, actuarial principle 精算原则
P,{Q k~iu actuarial report 精算师报告
(Z(S?`') Actuarial Society of Hong Kong 香港精算学会
{h7 vJ^ actuarial valuation 精算师估值
0bDc
4m actuary 精算师
0_gN]>,9n ad referendum agreement 暂定协议；有待覆核的协定
>8"Svt$ ad valorem duty 从价税；按值征税
7;fC%Fq ad valorem duty system 从价税制
oCa Ymi=: ad valorem fee 从价费
w}>%E6UY ad valorem tariff 从价关税
!%,7*F( additional allowance 额外免税额
5]N0p,f additional amount for unexpired risk 未过期风险的额外款额
*9EwZwE_K additional assessable profit 补加应评税利润
6iyl8uL0J additional assessment 补加评税
dZ`Y>wH_ additional commitment 额外承担
/'rj L<M additional commitment vote 额外承担拨款
/GIGE##1F additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
B>^6tdz additional dependent parent allowance 供养父母额外免税额
mvEhP{w additional provision 额外拨款
A-CU%G9 additional stamp duty 附加印花税
Ayw _LCUD additional tax 补加税罚款；补加税款
DQ Q]grU Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
[Y
.8C$0 adjudged bankrupt 被裁定破产
DWt|lO adjudicated bankrupt 裁定破产人
x|rc[e%k adjudication fee 裁定费；评定印花税额手续费；评估契据费
G&g;R OgY adjudication of bankruptcy 裁定破产；宣告破产
\%a0Lp{ I adjudication of insolvency 裁定无力偿还债务
;{sZDjev> adjusted actual 经调整的实数；调整后的实数
@e p.wW adjusted current assets 经调整的流动资产；调整后的流动资产
!E 5FU *s adjusted figure 经调整的数字；调整后的数额
]<>cjk. ya adjusted liabilities 经调整的负债；调整后的负债
Dt:
Q$ adjusted loss 经调整的亏损；调整后的亏损
2<EV
iP9 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
o72r `2 adjusted profit 经调整的利润；调整后的利润
.`OU\LA adjusted surplus 经调整的盈余额；调整后的盈余额
,TQec:B adjusted value 经调整的价值；调整后的价值
\G gh 95y adjustment 调整；修订；理算〔保险〕
7 m{lOR adjustment centre 调剂中心
U #[&( adjustment lag 调整过程的时间差距；调整时差
e"S?qpJK adjustment mechanism 调整机制
mAW.p=; adjustment of loss 亏损调整
}
{1IB adjustment process 调整过程；调整程序
F/ s
n"2 adjustment range 调整幅度
H
-Mb:4 administered exchange rate 受管制汇率
YhN<vZ}U!~ Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
|H?t+Dyn)q administration expenses 行政费用
t eY@) F administration fee 手续费；行政费
f*o administration in bankruptcy 破产管理
"JB4 Uaa administration order 遗产管理令
'Lrn< administrator 管理人；遗产管理人
lmeTW0U@9( administrator of the estate 遗产管理人
[Yt{h9 admission of debt 债项承认书
Z}+}X| admission of proof 接纳债权证明
qIi
\[U gh advance 放贷款项；垫付款项；预支款项；预付款项
HOP*QX8C% advance account 暂支帐目；预付款帐户
T8o](:B~ advance compensation 预付补偿金
!O_G%+>5W advance from shareholder 股东垫款
6g V*G advance pending reimbursement 预支以待日后付还
>WSh) (Cg advanced economy 先进经济体系
FiUQ2w4 advancement 预付；预付财产
~1uQyt advances warrant 垫款令
d_!Z /M, advancing 贷出
nI*.(+h adverse balance 逆差
?})A-$f ~ adverse exchange 逆汇
Cyg2o<O@ advertisement addressed to shareholders 在报章刊登的致股东通告
Nz
dN4+ advice for collection 托收通知书
_,J+b R+b advice of drawing 提款通知书；汇票通知书
lfgJQzi
G advice of payment 付款通知
2ioHhcYdJU Advisory Committee [Securities and Futures Commission]
) D @j6r 谘询委员会〔证券及期货事务监察委员会〕
AP&//b,^M Advisory Committee on Diversification 经济多元化谘询委员会
(;{X-c}? affidavit 誓章；遗产申报誓章
t(z]4y affidavit of no receipt 述明无收款的誓章
Li kcW# affiliate 联号；联营公司；附属公司
Scrj%h%[ affiliated company 附属公司；联号；联营公司
~:DL{Ze Eb affirmation [estate duty] 非宗教式宣誓〔遗产税〕
? o "
Vkc: affordability 负担能力
=]7o+L4 African Development Bank [AfDB] 非洲开发银行
*] i hc u after-acquired property 事后取得的财产
o2!738 after-hours dealing 市后交易
\&Yn)|! after-tax profit 税后盈利；税后利润；税后溢利
[}L~zn6>?a agency agreement 代理协议
1/}H
0\9' agency expenses 代理机构的开支
j, 0`k agency fee 代理费
'UlVc2%{ Agency Law 《代理法》
FLi' }C agent 代理人；承销人
nfEbu4| agent of company 公司代理人
U{2xgN J agent's fee 代理人费；经纪费
| v!N1+v0 aggregate 总计；总数；总体数字
(]]hSkE aggregate amount 总款额；总额
;R?@
D] aggregate assets and liabilities 总体资产与负债
?bZH A ed aggregate at constant price 按固定价格计算的总体数字
u$T]A8 e aggregate demand 总需求
)3h\QE!z aggregate gross position 总持仓量
0 +=sBk ( aggregate limit 总限额
Rc1j^S;> aggregate of salaries tax 合计薪俸税
',EI[
]+ aggregate performance 总体表现；总体业绩
As,` ($= aggregate supply 总体供应
$TIeeTB aggregate surplus 总盈余
rpow@@ad< aggregate total 整体总额
Gx C+lqH# aggregate value 总值；合计价值
H*W>v[> aggregated basis 合计基准
@|
z _&E aggregated net chargeable income 合计应课税入息实额
6
U.Jaai: aggregation 合并计算；合计；总和
dtT n]}J aggregation of incomes of husband and wife 夫妇入息合并计算
n>'(d*[e& aggregation of property 财产的总和
j`_S%E% X agio 差价；贴水
$)M3fZ$# 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》
ZM <6yj"f Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
qAjtvc2 《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》
# h; Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
'@{:Fr G*U 《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(L mjue]? Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
-@> {q/ 《香港政府和大韩民国政府关于相互促进和保护投资协定》
C$w%!
jE agreement for a settlement 授产协议
x=*&#; Y| agreement for assignment 转让协议
t'44X agreement for sale 售卖协议；买卖协议
NW\CEJV agreement for sale and purchase 买卖协议
%-n) L agreement for the payment of interest 支付利息协议
/v! yI$xc agreement for the repayment of money 还款协议
<F9-$_m agreement of reinsurance 再保险协议
I*rU e#$ Agricultural Bank of China 中国农业银行
S!?T0c?> air passenger departure tax 飞机乘客离境税
7By7F:[ b Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
pCKP{c=6Q airport tax 机场税
OUulG16kK alcohol duty 酒精税
ASXGM0 t alienation 让与；让渡；转让
H{}&|;0 alimony 生活费；赡养费
3BM z{ny= All Ordinaries Index [AOI] 所有普通股指数
vXK L< all risks 全险；综合险
^|/mn!7wD All Sales Record for Stock Market 《股票市场成交报告》
/zIG5RK > Allied Capital Resources Limited 新联财务有限公司
Cv#aBH'N all-items index [Consumer Price Index] 总指数〔消费物价指数〕
:2/L1A)O allocation letter 拨款信件
";/]rwHa) allocation of fund 分配款项；预留款项
A]bb*a1 allocation of profit 利润分配；溢利分配
#BRIp(65-6 allocation warrant 拨款令
N#u'SGTG allotment 分配；配股
u&~Xgq5[ allotment notice 股份配售通知；配股通知
.tRm1&Qi allotment of shares 股份分配
f `qy~M& allowable 可获宽免；免税的
NO5k1/- allowable business loss 可扣除的营业亏损
~n
' A1 allowable expenses 可扣税的支出
+`>7cy%cZ allowance 免税额；津贴；备抵；准备金
BK!Yl\I < allowance for debts 债项的免税额
Hl E8AbEg allowance for depreciation by wear and tear 耗损折旧免税额
TuwP'g[ allowance for funeral expenses 殡殓费的免税额
0AM_D >fH allowance for inflation 为通货膨胀而预留的款项；通胀准备金
lT[, w9 $ allowance for repairs and outgoings 修葺及支出方面的免税额
,:Px(= d4 allowance to debtor 给债务人的津贴
1Ek3 ^TOv7 alteration of capital 资本更改
^;
KC E alternate trustee 候补受托人
S9dx rm? amalgamation 合并
h2Q'5G ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
O?vh]o ambit of charges 征税范围；收费范围
-VohU-6 | amended valuation 经修订的估值
h3F559bw/< American Commodities Exchange 美国商品交易所
YKe&Ph. American Express Bank Limited 美国运通银行
s9C^Cy^su American Stock Exchange 美国证券交易所
ld(60?z>FH amortization 摊销
6 lz jaW5h amount due from banks 存放银行同业的款项
!gI0"p? amount due from banks abroad 存放海外银行同业的款项
?e9tnk3 amount due from holding companies 控股公司欠款
P#TPI*qw amount due from local banks 存放本港银行同业的款项
f`4=Bl&"{ amount due to banks 银行同业的存款
rQv5uoD amount due to banks abroad 海外银行同业的存款
-'c
qepC{T amount due to holding companies 控股公司存款
APl]EV" l amount due to local banks 本港银行同业的存款
B~:yM1f@u4 amount due to outport banks 外埠银行同业的存款
7nPg2K& amount for note issue 发行纸币的款额
bg~CV&]M amount of bond 担保契据的款额
i&DbZ=n2 amount of consideration 代价款额
DVd8Ix <
amount of contribution 供款数额
fDr$Wcd~ amount of indebtedness 负债款额
WSpF/Wwc amount of principal of the loan 贷款本金额
C2<TR PT amount of rates chargeable 应征差饷数额
4`?PtRX amount of share capital 股本额
r 2:{r`ocM amount of sums assured 承保款额
qX }3}TL amount of variation 变动幅度
- O &>HA amount of vote 拨款数额
jNxTy UU amount payable 应付款额
FKL4`GEm amount receivable 应收款额
xn, u$@F Amsterdam Stock Exchange 阿姆斯特丹证券交易所
; 8[VCU: analysis 分析
!$98 U~L ancillary risk 附属风险
]Q FI> annual account 周年帐目；周年帐目报表；年度决算；年结
KY&Lv^1_| annual accounting date 年结日期
d g.1{6HM annual allowance 每年免税额；年积金；年度津贴；年津
R\cx-h* annual balance 年度余额
o;c"-^> annual disposable income 每年可动用收入
W$]qo|2P annual estimates 周年预算
Fe psa;\sU annual fee 年费
~;?mD/0k annual general meeting 周年大会
pYcs4f!?p annual growth rate 年增率；每年增长率
YXo?(T.. annual long-term supplement 长期个案每年补助金
[%^0L~: annual pensionable emolument 可供计算退休金的年薪
((Av3{05H& annual report 年报
]$#bNt/p Annual Report on the Consumer Price Index 《消费物价指数年报》
l!gX-U%- annual return 周年报表；周年申报表；每年报税表格
5v oL@w> Annual Return Rules 《周年报表规则》
`BZ| [
q3 annual review of consumer prices 每年消费物价回顾
gjsks(x annual roll-forward basis 逐年延展方式
N!.o`4 "z annual salary 年薪
ok6t|
7sq annual statement 年度报表；年度决算表
ZeG4z({af Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
0J?443A Y annuitant 年金受益人
b7 hICO-w annuity 年金
:UT \L2 q= annuity contract 年金合约
n-K/d I annuity on human life 人寿年金
V9/2y9u antecedent debt 先前的债项
mfj%-)l9 ante-dated cheque 倒填日期支票
@ddC Vxd anticipated expenditure 预期开支
sI6*.nR anticipated net profit 预期纯利
?Xpk"N7 anticipated revenue 预期收入
N5W!(h) anti-inflation measure 反通货膨胀措施
fhn$~8[_A anti-inflationary stance 反通货膨胀立场
l`#rhuy` apparent deficit 表面赤字
CE{2\0Q apparent financial solvency 表面偿债能力
'=G6$O2 apparent partner 表面合伙人
xrXfZ>$5bM application for personal assessment 个人入息课税申请书
: CqR1_n% application of fund 资金应用
<FR!x#!
application to release as liquidator and to destruct the books of accounts and documents
uo?R;fX26 申请免除清盘人职务及毁灭帐簿与文件
,2U appointed actuary 委任精算师
I] +OYWp appointed auditor 委任核数师；委任审计师
},X.a@: appointed trustee 委任的受托人
`_.:O,^n^ appointer 委任人
kbvF
9# apportioned pro rata 按比例分摊
)" Z|x apportionment 分配；分摊
c0l?+:0M Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
TP x`qyW apportionment formula 分摊方程式
S@[NKY apportionment of estate duty 遗产税的分摊
@-0mE_$[ appraisal 估价；评估
hKh ad8 appreciable growth 可观增长
H6 ,bpjY appreciable impact 显着影响
Ve 9) ?=! appreciable increase 可观增长
7Ou]!AOhG appreciation 增值；升值
OW6dK #CFt appreciation against other currencies 相对其他货币升值
\' zloBU appreciation of the exchange value of Hong Kong dollar 港元汇值上升
;y7+ Q appreciation tax 增值税
'ahz@+ l O appropriation 拨款；拨用；拨付
Ik, N/[ appropriation account 拨款帐目
#zgO _ H Appropriation Bill 拨款法案
v e"tbNL appropriation-in-aid system 补助拨款办法
,+Ocb-* approved assets 核准资产
toU<InN approved basket stock 认可一篮子证券
N/#x approved budget 核准预算
<Vt"%C approved charitable donation 认可慈善捐款
g/FT6+&T. approved charitable institution 认可慈善机构
, ExY.'%1 approved currency 核准货币；认可货币
7wY0JS$fz approved estimates 核准预算
!K2QD[x approved estimates of expenditure 核准开支预算
eu]qgtg~U approved overseas insurer 核准海外保险人
ru/{s3 approved overseas trust company 核准海外信托公司
YII c@ ) approved pooled investment fund 核准汇集投资基金
A! ^r9 ?< approved provident fund scheme 认可公积金计划
NBBR>3nt approved provision 核准拨款
s`G}MU approved redeemable share 核准可赎回股份
o*E32#l approved regional stock 认可地区性证券
:)4c_51 ` approved retirement scheme 认可退休金计划
NU'2QSU8 approved subordinated loan 核准附属贷款
"1>w\21 arbitrage 套戥；套汇；套利
{md5G$* % arbitrageur 套戥者；套汇者
` PeC,bp arbitrary amount 临时款项
\QG 2V$ arrangement 措施；安排；协定
4$mtc*tzT arrears 欠款
'~7zeZ' arrears of pay 欠付薪酬
W wr arrears of revenue 逾期未收税款；逾期未收的帐项
WuI$ articles of association 组织章程；组织细则；组织章程细则
*5XOYb?'v. Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
p)z#%BY56 ascertainment of profit 确定利润
u(hJyo} "Asia Clear" “亚洲结算系统”
{,(iL8,^ Asia Commercial Bank Ltd. 亚洲商业银行有限公司
I\M
}Dxpp Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
~gQYgv<7 Asian Development Fund [ADF] 亚洲发展基金
QX&Y6CC`] Asian dollar bond 亚洲美元债券
2 p }I Asian dollar market 亚洲美元市场
[wJ\.9<Oa Asian dollar rate 亚洲美元利率
%h, &N D Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
5yj# 9H Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
U KTfLh asked price 沽盘；喊价；索价；卖方报价
Nq6;
z)$ assessable income 应评税入息
|TQ4:P1T assessable loss 应评税亏损
e^x%d[sU assessable profit 应评税利润
)%kiM<}) assessable value 应评税值
'mm>E assessed profit 估定利润
d.Ccc/1- assessed value 经评估价值
gLFTnMO assessment 评税；评定；估价；评税单
>lyE@S sA assessment number 评税编号；估价编号
#W.vX=/* assessment of additional tax 补加税评税
1_;{1O+B assessment of performance 业绩评估；实绩评价
Lm<WT*@ Assessor 评税主任
J p^#G2 asset price bubbles 资产价格泡沫
y! rJ }e asset-backed securities 具资产保证的证券
&m\Uc assets accretion 资产增值
, )TnIByM assets and liabilities 资产与负债
4 pelIoj assets betterment statement 资产递增表；资产改进表
q\gbjci assets lending 实物放款；有抵押贷款
M^hz<<:$ assets of the company passing on the death 死者去世时转移的公司资产
IDpx_ assets pledged as security for liabilities 用作负债抵押的资产
gq4X(rsyD assets portfolio 资产投资组合
f87XE";:A assets price 资产价格
C?W}/r[ assets quality 资产质素
,Jn` qvmi assets realization 资产变现
nqTOAL9FF assets refinancing arrangement 资产再集资安排
Tdz#,]Q assets securitization 资产证券化
o Q*LP{M assets situated outside Hong Kong 在香港以外地方的资产
ufw[Ei$I: assets stripping 削减资产；拆卖资产
@6aJh< c assets value 资产值
bC) <K/Q9 assignee 承让人
?4aW^l6/ assignment 转让；转让书；转让契
4%_xT o assignment of interest 权益转让
Zw'050~- assignment of letters patent and trade mark 专利证书及商标转让
Zu>-y #Bw assignment of property 物业转让；物业转让书
&RI;!qn6( assignment right 转让权
e{XzUY6 assignor 转让人
23,p Vo associate 有联系的人；有关连人士；相联者；合伙人；联系人
s aHY9{) Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
EAxdF
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PDz:x4A associated body corporate 相联法人团体
W! Hn`T associated company 相联公司；联属公司
`CBXz!v!O associated corporation 相联法团
qHo H h Association of Chartered Certified Accountants [ACCA] [United Kingdom]
:q j;f];| 公认会计师公会〔英国〕
B%k C> J Association of Futures Exchange Brokers 香港期货经纪协会
8|L@-F Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
guf*>qNr association of underwriters 承保人组织
x
ju*zmu assumption of control 接管
DnG9bVm> assurance 担保；保险；转易；转易书
n6M #Xc'JA assurance of interest 权益的转易
F+ RE at 19XX price 按一九ＸＸ年价格计算
=K|#5p` at a discount 按赔价计算；按贴水价格计算；打折扣
i3d 2+N` at a premium 按溢价计算；按升水价格计算
,S<) ) at call 通知付款；按通知
L$+_ at constant market price 按固定市价计算
Uq{$j5p8 at constant price 按固定价格计算
oR,zr at cost 按成本计算
i: jB at current market price 按当时市价计算；按现时市价计算
| WTWj at current price 按当时价格计算；按现时价格计算
G!G:YVWXP at factor cost 按要素成本计算；按生产要素成本计算
EA9.?F
at money-of-the-day price 按付款当日价格计算
Tr|PR t at or better 按指定或较佳价位〔买卖指令〕
d<H O~+9 at par 按面值计算；平价
BSB&zp at sight 见票即付
4~ L1~Gk at the close 按收市盘
,=c( P9}^ at the opening 按开市盘
/lPnf7 attestation 见证；见证条款
J|^z>gP( at-the-money option 平价期权
q8;MPX SG3 attorney 受权人；受托代表人
r:E4Wi{\ attornment 新拥有人承认书
a^E>LJL attributable profit 可归属利润
C]l)Pz$ attributable share value 可归属股份价值
jvD_{r Auckland Stock Exchange 奥克兰证券交易所
`- R&4%t% auction 拍卖
YjJ^SU`* auctioneer 拍卖商
w Jp 1Fl~ audit 审计；核数
8O60pB;4 Audit Commission 审计署
/me ]sOkn Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
RP [`\ 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〕
K IR3m
) audit review 帐目审查
Bg zq Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
|%fNLUJ ) audited account 审计帐目；经审计的帐目
+RR6gAma}< audited annual account 经审计的周年帐目
?*r%*CL audited balance sheet 经审计的资产负债表
BA@M>j6d auditor 核数师；核数主任；审计师
GM1. pVb auditor's certificate 核数师证明书；审计师证明书
$>uUn3hSx\ auditor's report 核数师报告；审计师报告
*qAG0 EM| Aussie bond 澳元债券
Y6h V
;[\F austerity budget 紧缩预算
WS(m#WFQr Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
%zRuIDmv Australia All Ordinaries Index 澳洲所有普通股票指数
5L~lF8 Australian Dollar [AUD] 澳元
I>vU;xV\m Australian Options Market 澳大利亚期权市场
T5e#Ll/ Australian Securities Commission 澳洲证券事务监察委员会
3O1Lv2)_ Australian Society of Certified Practising Accountants 澳洲执业会计师公会
Nq\)o {<1 Australian Stock Exchange 澳大利亚证券交易所
gd#?rc*f<3 Austrian Schilling [ATS] 奥地利先令
H\ E%.QIx authentication 认证；鉴证
P?c V d2Y authority to purchase 委托购买证；委购书
/-m ) authorization 认可；核准；授权；授权书
*n#
=3D authorization by direction 指示授权
0T#z"l<L authorization by instruction 指令授权
x?u@
j7[ authorization by warrant 令状授权
h6<i,1gQ1 authorization of unit trust 单位信托的认可
) R5j?6}xF authorized agent 指定代理人
4KSq]S. authorized capital 法定资本
%H&WihQ authorized clerk 出市员
|;t{L^ authorized dealer 认可交易商
|22 vNt_ authorized financial institution 认可财务机构
ZG#:3d*) authorized fund 认可基金
3XQe? 2:< authorized fund house 获授权的基金公司；认可基金公司
x%goyXK authorized institution 认可机构
].aFdy authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
02%~HBS authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
|r?0!;bN0 authorized insurer 获授权保险人；获认可承保人
?MmQ'1 N authorized investment 特准投资项目
Mw-L?j0o[k authorized person 获授权人
8\:>;XG6f authorized representative 获授权代表
LikCIO authorized share capital 法定股本
x5pu+-h automated quotation system 自动报价系统
h)j#?\KYm9 Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
-r_\=<( 自动交易系统〔香港期货交易所有限公司〕
)K$xu (/K automatic adjustment mechanism 自动调整机制
/38I (0 automatic adjustment system 自动调整系统
VYh/ URU> Automatic Clearing House 自动票据交换所
TvT>UBqj= automatic exchange rates accumulation system 自动化汇率累集系统
+t& ) Z Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
KydAFxU b automatic teller machine [ATM] 自动柜员机
!Y7$cU &
autopay 自动转帐
$?gKIv>g available assets 可用资产
n
c~JAT# ' available fiscal reserve 现存财政储备
QfPw50N; available profit 可用利润
<&O*'
<6C Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
0raFb,6l average 平均；平均数；海损
DcM/p8da average basic salary 平均基本薪金
\dE{[^.5 average consumer expenditure 平均消费开支；一般消费开支
*14:^neoI average cost 平均成本
)8}k.t>'s average cost of land production 增辟土地平均成本
@]}/vsI m average daily turnover 平均每日成交额
9xw"NcL average daily wage rate 平均每日工资率
-wl&~}%M average expenditure pattern 平均开支模式
p W 5D!z average growth rate 平均增长率
'/0e!x/8 average net fixed assets 固定资产平均净值
uW/>c$*) average of relatives 相对价格平均数
gp $Rf9\ average price 平均价格
?2,D-3 { average propensity to consume 平均消费倾向；一般消费倾向
+ |pYu<OY average propensity to save 平均储蓄倾向；一般储蓄倾向
P 0hr=/h4 average rate 平均率
~!7x45( 1# average revenue 平均收入；平均收益
w,R6:*p5 average stock 平均库存；平均存货
#<sK3 PT average yearly rent 平均年租
6biR5&Y5U& avoidance of double taxation 避免双重课税
ev+H{5W8 avoidance of tax 避税
