A:
Zw3|HV(so A share Ａ股；甲类股份
9DT}sCLz:B abatement of tax 减税；减扣免税额
dzcPSbbpt ABN AMRO Bank N.V. 荷兰银行
'3xSzsDn above-the-line expenditure 线上项目支出；经常预算支出
x^
Wgo`v) above-the-line receipt 线上项目收入；经常预算收入
,p2
Di ABSA Asia Limited 南非联合亚洲有限公司
duM>( y absolute change 绝对数值变更
, 5/gNg absolute expenditure 实际开支
\gzNMI* absolute guideline figure 绝对准则数字
g_q{3PW. absolute interest 绝对权益
HS2)vd@) absolute order of discharge 绝对破产解除令
)oNomsn absolute profit margin 绝对利润幅度
&oR&N Kk absolute value 实值；绝对值
'J\%JAR@ absolutely vested interest 绝对既得权益
@ B[V'| absorbed cost 已吸收成本；已分摊成本
59)PJ0E absorption 吸收；分摊；合并
RS93_F8 absorption rate 吸收率；摊配率；分摊率
oi!E
v_h ACB Finance Limited 亚洲商业财务有限公司
1]qhQd-u acceptable form of reciprocity 合理的互惠条件
C{,nD a?| acceptable rate 适当利率；适当汇率
d9^h
YS{ acceptance agreement 承兑协议
`Ffn:=Do acceptance for honour 参加承兑
\t(/I=E8/ acceptor 承兑人；接受人；受票人
xE}q(.] acceptor for honour 参加承兑人
rVO+
vhih accident insurance 意外保险
ClEtw Accident Insurance Association of Hong Kong 香港意外保险公会
Io:xG6yG accident insurance scheme 意外保险计划
N@) D,~ accident year basis 意外年度基准
ei"FN3 Rm accommodation 通融；贷款
R"tLu/S n accommodation bill 通融票据；空头票据
F! Uk `[L accommodation party 汇票代发人
rzex"}/ly account balance 帐户余额；帐户结余
?$gEX@5h account book 帐簿
Coyop#q#"{ account collected in advance 预收款项
ZA# jw 8F account current book 往来帐簿
4[(P>`Unx account of after-acquired property 事后取得的财产报告
Vw,dHIe(3 account of defaulter 拖欠帐目
cL}g7D account payable 应付帐款
{:" bX~<^ account payee only [A/C payee only] 只可转帐；存入收款人帐户
d)
> if<o account receivable 应收帐款
Y/4B*>kl account receivable report 应收帐款报表
yNqrL?i account statement 结单；帐单；会计财务报表
Nc7YMxk' H account title 帐户名称；会计科目
.I gCC_C9 accountant's report 会计师报告
Hu;#uAnxQ Accountant's Report Rules 会计师报告规则
a([cuh. accounting and auditing procedure 会计与审计程序；会计与核数程序
ruA!+@or Accounting Arrangements 《会计安排》
S4\T ( accounting basis 会计基础
hxv/285B accounting by Official Receiver 破产管理署署长呈交的帐目
u=4tW:W, Accounting Circular 《会计通告》
9SU;c l accounting class 会计类别
.qHgQ _ % accounting date 记帐日期；会计结算日期
r..Rh9v/=E accounting for money 款项核算
HWc=.Qq Accounting Officer 会计主任
8'f:7KF accounting period 会计报告期；会计期
*f,EDSN1@d accounting policy 会计政策；会计方针
+DU}f;O8v accounting practice 会计惯例
8J@REP4 accounting principle 会计准则
EJRwyF5 LK accounting record 会计记录
F &uU
,); accounting report 会计报告
Va{`es)hky Accounting Services Branch [Treasury] 会计事务部〔库务署〕
_kar5B$ Accounting Society of China 中国会计学会
7wZKK0;T accounting statement 会计报表
~UL; O\-b0 accounting system 会计制度；会计系统
Q!@" Y/ accounting transaction 会计事项；帐务交易
=XqmFr;h accounting treatment 会计处理
('>!dXA$ accounting year 会计年度
M N#\P1 accretion 增值；添加
DSQ2z3s2 accrual 应计项目；应累算数目
,Z3.Le" accrual basis 应计制；权责发生制
"d{ |_Cf accrual basis accounting 应计制会计；权责发生制会计
C ^ uXJ~8 accrue 应累算；应计
pE`BB{[@ accrued benefit 应累算利益
h nyZXk1 | accrued charges 应计费用
X${k accrued cumulative preference share dividend 应累算的累积优先股股息
`" accrued expenses 应累算费用
9]|cs accrued interest payable 应付利息；应计未付利息
@ Gl=1 accrued interest receivable 应收利息；应计未收利息
TT> ;!nb accrued right 累算权益
j{nL33T% accruing profit 应累算的利润
)WD<Q x& accumulated fiscal reserve 累积财政储备
&OsJnkY<< accumulated profit 累积利润；滚存溢利
JH2d+8O:qK accumulated reserve 累积储备
Of-l<Ks\ accumulation of surplus income 累积收益盈余
L-q.Q acquired assets 既得资产
-[G+*3Y{7 acquisition 收购；购置；取得
eM{+R^8 acquisition cost 购置成本
@C?RbTHy
acquisition expenses 购置费用
/5SBLp}Sy acquisition of 100% interest 收购全部股权
mgg/i@( acquisition of control 取得控制权
0*+i~g,Kl@ acquisition of fixed assets 购置固定资产
@ UX'(W acquisition of shell “买壳”
-MeGJX:^I acquisition price 收购价
{Z$Aw4a"d act of God 天灾
dMYDB acting partner 执事合伙人
-cOLg rmp active market 买卖活跃的市场；交投畅旺的市场；旺市
A5z5e#
,u active partner 积极参与的合伙人
N U\B active trading 交投活跃
rZ
*}jD[ actual circulation 实际流通
Z}WMpp^r actual cost 实际成本
)$Mgp *? actual expenditure 实际开支；实际支出
Ia[e 7 actual income 实际入息；实际收入；实际收益
1_f( ;WOg actual market 现货市场
>12phL u actual price 现货价；实际价格
`n$pR8TZ_ actual profit 实际利润
LKTIwb> actual quotation 实盘；实际价位；实际报价
r
5:DIA! actual year basis 按实际年度计算
/wKL"M-% actuals 实货
M"1}"ex# actuarial investigation 精算调查
YiB^m actuarial principle 精算原则
XZ}]H_, n actuarial report 精算师报告
Q. @9"&)t Actuarial Society of Hong Kong 香港精算学会
YG$Y4h"
@" actuarial valuation 精算师估值
IrM Ws86; actuary 精算师
3u _[=a ad referendum agreement 暂定协议；有待覆核的协定
MoavA
3` ad valorem duty 从价税；按值征税
l jQru ^(u ad valorem duty system 从价税制
KP%A0 ad valorem fee 从价费
>]s|'HTxF ad valorem tariff 从价关税
QT&2&#Z additional allowance 额外免税额
8-+Ce;h additional amount for unexpired risk 未过期风险的额外款额
]haZ T\ additional assessable profit 补加应评税利润
%?^IS&]Z additional assessment 补加评税
}[\l$s S additional commitment 额外承担
}e
s additional commitment vote 额外承担拨款
UXvUU^k"v additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
:!n_a*.{ additional dependent parent allowance 供养父母额外免税额
B!4chxzUZ additional provision 额外拨款
( hp 52Vse additional stamp duty 附加印花税
UBLr|e>dQE additional tax 补加税罚款；补加税款
] oU vC Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
r ".*l?= adjudged bankrupt 被裁定破产
z ;J"3kM adjudicated bankrupt 裁定破产人
<Y9%oJn% adjudication fee 裁定费；评定印花税额手续费；评估契据费
A_i=hj 2f adjudication of bankruptcy 裁定破产；宣告破产
M2l0x @| adjudication of insolvency 裁定无力偿还债务
iP)`yB5 ` adjusted actual 经调整的实数；调整后的实数
scT,yNV adjusted current assets 经调整的流动资产；调整后的流动资产
$qV, z adjusted figure 经调整的数字；调整后的数额
V9mqJRFJ: adjusted liabilities 经调整的负债；调整后的负债
(_ HwU/ adjusted loss 经调整的亏损；调整后的亏损
,(
u- x! 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
EyO=M~nsS adjusted profit 经调整的利润；调整后的利润
5bKM}? =L adjusted surplus 经调整的盈余额；调整后的盈余额
$SQ UN*/> adjusted value 经调整的价值；调整后的价值
[3"k : adjustment 调整；修订；理算〔保险〕
F0(P 2j adjustment centre 调剂中心
>k }ea5+ adjustment lag 调整过程的时间差距；调整时差
rO[ cm} adjustment mechanism 调整机制
9 J+ p.N adjustment of loss 亏损调整
~4fUaMT adjustment process 调整过程；调整程序
;SnpD)x@) adjustment range 调整幅度
o <cg9 administered exchange rate 受管制汇率
U[,."w]T Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
iHBetkAu administration expenses 行政费用
*t=8^q(K[ administration fee 手续费；行政费
m E\sD<b administration in bankruptcy 破产管理
D<U^F T administration order 遗产管理令
C>wOoXjt administrator 管理人；遗产管理人
4 z%::? administrator of the estate 遗产管理人
l1HMH?0| admission of debt 债项承认书
jlXzfD T admission of proof 接纳债权证明
v#c'p^ T advance 放贷款项；垫付款项；预支款项；预付款项
Td(eNe_4 T advance account 暂支帐目；预付款帐户
X$BN &DD advance compensation 预付补偿金
fqpbsM;M] advance from shareholder 股东垫款
5 nF46c advance pending reimbursement 预支以待日后付还
>>bsr#aJ advanced economy 先进经济体系
![1+=F ! advancement 预付；预付财产
'o}v{f advances warrant 垫款令
P|j|0o,8p advancing 贷出
Cw$ 0XyO adverse balance 逆差
n/9.;9b$I adverse exchange 逆汇
1*U)\vK~ advertisement addressed to shareholders 在报章刊登的致股东通告
E.LD1Pm0 advice for collection 托收通知书
/o L &
<e advice of drawing 提款通知书；汇票通知书
pW5ch"HE advice of payment 付款通知
#!?jxfsFa Advisory Committee [Securities and Futures Commission]
H ?oBax: 谘询委员会〔证券及期货事务监察委员会〕
B! +rO~ Advisory Committee on Diversification 经济多元化谘询委员会
ad)jw:n affidavit 誓章；遗产申报誓章
/]pJ( FFC affidavit of no receipt 述明无收款的誓章
xbqFek$/r affiliate 联号；联营公司；附属公司
J,(@1R]KF: affiliated company 附属公司；联号；联营公司
#z6[ 8B affirmation [estate duty] 非宗教式宣誓〔遗产税〕
qtrN=c3x affordability 负担能力
0{Uc/ African Development Bank [AfDB] 非洲开发银行
NVnId p after-acquired property 事后取得的财产
kx{LY`pY after-hours dealing 市后交易
Y8v13"P6 after-tax profit 税后盈利；税后利润；税后溢利
{=I:K|& agency agreement 代理协议
aC90IJ8^ agency expenses 代理机构的开支
0Wkk$0h9 agency fee 代理费
d6^:lbj Agency Law 《代理法》
k I?+\k\V` agent 代理人；承销人
[x%[N)U3 agent of company 公司代理人
6;: z?Q agent's fee 代理人费；经纪费
t| PQ4g< aggregate 总计；总数；总体数字
~ k"r aggregate amount 总款额；总额
o%yfR.M6$ aggregate assets and liabilities 总体资产与负债
3#A 4A0 aggregate at constant price 按固定价格计算的总体数字
g ?.y7!m aggregate demand 总需求
Y5{KtW aggregate gross position 总持仓量
D ~ogq] aggregate limit 总限额
mO=A50_&,Q aggregate of salaries tax 合计薪俸税
O*7vmPy aggregate performance 总体表现；总体业绩
%g_ )_ ~ aggregate supply 总体供应
8KyRD1 (-R aggregate surplus 总盈余
_jb' HP aggregate total 整体总额
J5TT+FQ aggregate value 总值；合计价值
a `e'HQ aggregated basis 合计基准
Wu~cy}\ aggregated net chargeable income 合计应课税入息实额
K <rv|bJ aggregation 合并计算；合计；总和
;A6%YY aggregation of incomes of husband and wife 夫妇入息合并计算
+0ALO%G;G" aggregation of property 财产的总和
Tbp;xv_qo agio 差价；贴水
v!`:{) 2C 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》
yJK:4af;. Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
["fUSQ 《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》
tVv/G ~( Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
))%f"=:wt 《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》
U)[L KO1 Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
C: AD ZJL 《香港政府和大韩民国政府关于相互促进和保护投资协定》
-aq3Lqi agreement for a settlement 授产协议
?6W v["% agreement for assignment 转让协议
q 4ttmL8 agreement for sale 售卖协议；买卖协议
.C\2f+(U agreement for sale and purchase 买卖协议
) IVk4| agreement for the payment of interest 支付利息协议
%9
3R/bx agreement for the repayment of money 还款协议
^Gi7th, agreement of reinsurance 再保险协议
Cnr=1E= Agricultural Bank of China 中国农业银行
v M'!WVs air passenger departure tax 飞机乘客离境税
6: ~<L!`& Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
Sse%~:FL airport tax 机场税
7@&mGUALO alcohol duty 酒精税
9^u}~e
#( alienation 让与；让渡；转让
J8- K alimony 生活费；赡养费
7W'&v+\ All Ordinaries Index [AOI] 所有普通股指数
`?{6L# all risks 全险；综合险
O _ C<h All Sales Record for Stock Market 《股票市场成交报告》
,\?s=D{ Allied Capital Resources Limited 新联财务有限公司
6gabnW3 all-items index [Consumer Price Index] 总指数〔消费物价指数〕
v2IcDz`}7 allocation letter 拨款信件
CcTdLq allocation of fund 分配款项；预留款项
:7M%/ #Fy allocation of profit 利润分配；溢利分配
l 88n*O allocation warrant 拨款令
p()q)P allotment 分配；配股
H_ a ##z allotment notice 股份配售通知；配股通知
~47 0LgpO1 allotment of shares 股份分配
u6 QW*8b4 allowable 可获宽免；免税的
4.Q [Tu allowable business loss 可扣除的营业亏损
<.#jp([W> allowable expenses 可扣税的支出
\gu8 ~zK allowance 免税额；津贴；备抵；准备金
2n+ud ?|l allowance for debts 债项的免税额
w&@zJ [ allowance for depreciation by wear and tear 耗损折旧免税额
xM=ydRu allowance for funeral expenses 殡殓费的免税额
E-%$1=; allowance for inflation 为通货膨胀而预留的款项；通胀准备金
R$ !] z( allowance for repairs and outgoings 修葺及支出方面的免税额
[+d ~H e allowance to debtor 给债务人的津贴
4{Q$^wD+. alteration of capital 资本更改
W__Y^\ ~ alternate trustee 候补受托人
,)uW`7 amalgamation 合并
g:O/~L0Xb ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
r$v \ \^?2 ambit of charges 征税范围；收费范围
Wks zN h amended valuation 经修订的估值
] x).C[^ American Commodities Exchange 美国商品交易所
b*W,8HF 4, American Express Bank Limited 美国运通银行
nuDu American Stock Exchange 美国证券交易所
u -)ED amortization 摊销
V?Q45t Ae amount due from banks 存放银行同业的款项
,Ne9x\F amount due from banks abroad 存放海外银行同业的款项
<"K2t
Tg. amount due from holding companies 控股公司欠款
<)pPq+ amount due from local banks 存放本港银行同业的款项
|)v}\-\ # amount due to banks 银行同业的存款
UD8e,/ amount due to banks abroad 海外银行同业的存款
CDF;cM"td amount due to holding companies 控股公司存款
qRgFVX+vc amount due to local banks 本港银行同业的存款
w:9`R<L amount due to outport banks 外埠银行同业的存款
5VpqDL~d amount for note issue 发行纸币的款额
'gXD?ARW amount of bond 担保契据的款额
]&; In,z amount of consideration 代价款额
TQ:h[6v amount of contribution 供款数额
0i"2s}^+_ amount of indebtedness 负债款额
& kVa*O amount of principal of the loan 贷款本金额
"uP*pR^ amount of rates chargeable 应征差饷数额
{0lu> ?< amount of share capital 股本额
HY eCq9S amount of sums assured 承保款额
:Jf</u P_ amount of variation 变动幅度
J5{ amount of vote 拨款数额
2D:,( amount payable 应付款额
,;hpqu| amount receivable 应收款额
Pr>05lg Amsterdam Stock Exchange 阿姆斯特丹证券交易所
3Z`"k2k analysis 分析
Q=> 5@sZB ancillary risk 附属风险
J+Fev.9> annual account 周年帐目；周年帐目报表；年度决算；年结
e`U
6JzC annual accounting date 年结日期
%I9f_5BlT8 annual allowance 每年免税额；年积金；年度津贴；年津
}ng?Ar [ annual balance 年度余额
t9MCT$U annual disposable income 每年可动用收入
qo u\4YZ annual estimates 周年预算
VwR ZgL annual fee 年费
rW|%eT*/'A annual general meeting 周年大会
i-;#FT+ Xc annual growth rate 年增率；每年增长率
mA$86 X_ annual long-term supplement 长期个案每年补助金
g \q4- annual pensionable emolument 可供计算退休金的年薪
+."|Y3a annual report 年报
*!TQC6b$ Annual Report on the Consumer Price Index 《消费物价指数年报》
w &T\8k= annual return 周年报表；周年申报表；每年报税表格
pZK 1G Annual Return Rules 《周年报表规则》
oK-d58 sM annual review of consumer prices 每年消费物价回顾
Z*f%R\u annual roll-forward basis 逐年延展方式
Q\}- MiI/ annual salary 年薪
1 <Mb@t annual statement 年度报表；年度决算表
]" e'z 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
rM,f7hm[S* annuitant 年金受益人
uYWgNNxdmo annuity 年金
H c@_@G annuity contract 年金合约
%FM26^ annuity on human life 人寿年金
T@{a b1KV antecedent debt 先前的债项
R&6@*Nn ante-dated cheque 倒填日期支票
Fbu4GRgJ3 anticipated expenditure 预期开支
t:V._@ anticipated net profit 预期纯利
9G2 rV k anticipated revenue 预期收入
[zm@hxym anti-inflation measure 反通货膨胀措施
J5F @<vi anti-inflationary stance 反通货膨胀立场
sbX7VfAR` apparent deficit 表面赤字
7FPSBvU#/ apparent financial solvency 表面偿债能力
0{%@"Fb0O apparent partner 表面合伙人
3u[8;1}7Q application for personal assessment 个人入息课税申请书
0>BI [x@ application of fund 资金应用
7gV9m9 # application to release as liquidator and to destruct the books of accounts and documents
ilVi 申请免除清盘人职务及毁灭帐簿与文件
vdvnwzp!l appointed actuary 委任精算师
,j`48S@ appointed auditor 委任核数师；委任审计师
eGg6wd appointed trustee 委任的受托人
Y LTg(* appointer 委任人
D iOd!8Y apportioned pro rata 按比例分摊
(0#$%US\ apportionment 分配；分摊
-6I*k |%8T Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
,g}$u'A+d apportionment formula 分摊方程式
j!!s>7IZ apportionment of estate duty 遗产税的分摊
{wA8!5Gu appraisal 估价；评估
C P&u appreciable growth 可观增长
@i V-pJ- appreciable impact 显着影响
PKntz7 appreciable increase 可观增长
13Z,;YW appreciation 增值；升值
,aUbB8 appreciation against other currencies 相对其他货币升值
csLbzDg appreciation of the exchange value of Hong Kong dollar 港元汇值上升
)sdHJ appreciation tax 增值税
l4+ `x[^ appropriation 拨款；拨用；拨付
Mb[4_Dc appropriation account 拨款帐目
F1_,V?
Appropriation Bill 拨款法案
M_UmnqN1C appropriation-in-aid system 补助拨款办法
o938 !jML_ approved assets 核准资产
<EgJm`V approved basket stock 认可一篮子证券
PDw +Q approved budget 核准预算
"|dhmV[; approved charitable donation 认可慈善捐款
LXxQI(RO approved charitable institution 认可慈善机构
BQ u8$W approved currency 核准货币；认可货币
b cy approved estimates 核准预算
6pS}\aD approved estimates of expenditure 核准开支预算
Q <D_ QJ approved overseas insurer 核准海外保险人
-(WR hBpw approved overseas trust company 核准海外信托公司
f&^"[S"\f approved pooled investment fund 核准汇集投资基金
Zqe$S
+u approved provident fund scheme 认可公积金计划
RV{%@1Pu approved provision 核准拨款
nXhP ME approved redeemable share 核准可赎回股份
t CO?<QBE approved regional stock 认可地区性证券
Pf%I6bVN9 approved retirement scheme 认可退休金计划
GXD<X_[ approved subordinated loan 核准附属贷款
=8tK]lb arbitrage 套戥；套汇；套利
T{^mh(3/" arbitrageur 套戥者；套汇者
bfncO[Q ,? arbitrary amount 临时款项
.5s58H cg, arrangement 措施；安排；协定
2
yANf arrears 欠款
oLX[!0M^ arrears of pay 欠付薪酬
yFmy arrears of revenue 逾期未收税款；逾期未收的帐项
3w |5%` articles of association 组织章程；组织细则；组织章程细则
%{ rb,6 Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
H{N},B ascertainment of profit 确定利润
PknKzrEG:> "Asia Clear" “亚洲结算系统”
~4Fz A,, Asia Commercial Bank Ltd. 亚洲商业银行有限公司
^W@8KB Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
O:rf DO Asian Development Fund [ADF] 亚洲发展基金
{j`8XWLZZN Asian dollar bond 亚洲美元债券
L;M@ ] Asian dollar market 亚洲美元市场
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GW Asian dollar rate 亚洲美元利率
D4hT Hh Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
U* yOe* > Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
QP50.P5g asked price 沽盘；喊价；索价；卖方报价
]v>[r?X#V assessable income 应评税入息
6qTMHRI assessable loss 应评税亏损
T!9AEG assessable profit 应评税利润
B?^~1Ua9Zv assessable value 应评税值
J;wBS w%1 assessed profit 估定利润
Q=DMfJ" assessed value 经评估价值
oidK_mU9q assessment 评税；评定；估价；评税单
n!8W@qhew assessment number 评税编号；估价编号
i4k [#x assessment of additional tax 补加税评税
Btzes. assessment of performance 业绩评估；实绩评价
8pr toCB Assessor 评税主任
!Z\Gv1 asset price bubbles 资产价格泡沫
3 `{
vx asset-backed securities 具资产保证的证券
rloxM~7!,) assets accretion 资产增值
j<BRaT assets and liabilities 资产与负债
GLZ*5kw assets betterment statement 资产递增表；资产改进表
NhNd+SCZ@ assets lending 实物放款；有抵押贷款
pnp8`\cIH assets of the company passing on the death 死者去世时转移的公司资产
p&<n_b assets pledged as security for liabilities 用作负债抵押的资产
CC3 i@ assets portfolio 资产投资组合
WW6-oQs_#* assets price 资产价格
q&9]4j assets quality 资产质素
k%Tp9x$ assets realization 资产变现
2TB'HNTFx assets refinancing arrangement 资产再集资安排
|"%OI~^% assets securitization 资产证券化
4 Cd5-I assets situated outside Hong Kong 在香港以外地方的资产
7 _j t =sr assets stripping 削减资产；拆卖资产
mM?,e7Xhs assets value 资产值
3 i>NKS assignee 承让人
eE
.wnn assignment 转让；转让书；转让契
<=6F=u3PtU assignment of interest 权益转让
YG= :lf assignment of letters patent and trade mark 专利证书及商标转让
ZWS:-]P. assignment of property 物业转让；物业转让书
-
uO(qUa# assignment right 转让权
*6AqRE assignor 转让人
L .. associate 有联系的人；有关连人士；相联者；合伙人；联系人
~J~R.r/ Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
9yTDuhJ6 associate member 附属会员
Ho*B<#&(A| associated body corporate 相联法人团体
-Q<OSa=' associated company 相联公司；联属公司
-!5l4 associated corporation 相联法团
MxX)&327 Association of Chartered Certified Accountants [ACCA] [United Kingdom]
kiyKL:6D| 公认会计师公会〔英国〕
#Q["[}flVv Association of Futures Exchange Brokers 香港期货经纪协会
"O$WfpKX Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
OIw[sum2 association of underwriters 承保人组织
bw/mF5AsW assumption of control 接管
qHyOaK Md assurance 担保；保险；转易；转易书
Z{l`X#': assurance of interest 权益的转易
`# !>}/m at 19XX price 按一九ＸＸ年价格计算
4:O.x# p at a discount 按赔价计算；按贴水价格计算；打折扣
e2V;6N at a premium 按溢价计算；按升水价格计算
ft@#[Bkx at call 通知付款；按通知
Y?K?*`Pkc1 at constant market price 按固定市价计算
.+?]"1>] at constant price 按固定价格计算
_ Dz*% at cost 按成本计算
Ho(}_Q& at current market price 按当时市价计算；按现时市价计算
I
H#CaD at current price 按当时价格计算；按现时价格计算
*>[ q*SF at factor cost 按要素成本计算；按生产要素成本计算
Z<AZO ^ at money-of-the-day price 按付款当日价格计算
%q eNC\6N at or better 按指定或较佳价位〔买卖指令〕
o2$A2L9P at par 按面值计算；平价
OKau3T] at sight 见票即付
Y^d#8^cP at the close 按收市盘
+.^pAz U}R at the opening 按开市盘
4 )}>dxv attestation 见证；见证条款
l]t^MEoc8 at-the-money option 平价期权
9+<A7PM1T attorney 受权人；受托代表人
ABp8PD attornment 新拥有人承认书
M
e: l)8+ attributable profit 可归属利润
aA>!p{/x attributable share value 可归属股份价值
y,jpd#Y Auckland Stock Exchange 奥克兰证券交易所
D_ej%QtB@ auction 拍卖
)`Qr=DIsW auctioneer 拍卖商
/GJL&R Mx audit 审计；核数
p(4B"[ !S Audit Commission 审计署
T.;U~< Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
:TKx>~` 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〕
XrMw$_0) audit review 帐目审查
K+L9cv4 |* Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
+G!#
/u1 audited account 审计帐目；经审计的帐目
!J {[XT audited annual account 经审计的周年帐目
vg X7B4 audited balance sheet 经审计的资产负债表
z$g__q- auditor 核数师；核数主任；审计师
y!S:d auditor's certificate 核数师证明书；审计师证明书
= 4|"<8' auditor's report 核数师报告；审计师报告
!P=L0A` Aussie bond 澳元债券
\f Kn} ]kG austerity budget 紧缩预算
ei1;@k/ Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
b" td]H3h Australia All Ordinaries Index 澳洲所有普通股票指数
pV:44 Australian Dollar [AUD] 澳元
fh1-]$z`~ Australian Options Market 澳大利亚期权市场
DW7Jk"\GH Australian Securities Commission 澳洲证券事务监察委员会
Y Fj#{C. Australian Society of Certified Practising Accountants 澳洲执业会计师公会
;F%EW`7 Australian Stock Exchange 澳大利亚证券交易所
B 2_fCSlg Austrian Schilling [ATS] 奥地利先令
oL>o* / authentication 认证；鉴证
d%q&[<'jf authority to purchase 委托购买证；委购书
n ^qwE authorization 认可；核准；授权；授权书
`)w=@9B)" authorization by direction 指示授权
G 'wW-| authorization by instruction 指令授权
2t? >0)*m authorization by warrant 令状授权
wXdt\@Qr authorization of unit trust 单位信托的认可
D]'8BS3 authorized agent 指定代理人
vt(}8C+ authorized capital 法定资本
XS&;8 PO authorized clerk 出市员
/y UKUXi authorized dealer 认可交易商
U F89gG4 authorized financial institution 认可财务机构
`8\" 3 S authorized fund 认可基金
&h6 `hP_ authorized fund house 获授权的基金公司；认可基金公司
|L}t AS`8 authorized institution 认可机构
uz3 ?c6b authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
, :KJ({wM authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
QGErQ
+l authorized insurer 获授权保险人；获认可承保人
|vG ?H#y authorized investment 特准投资项目
ehe#"exCB authorized person 获授权人
e!C,<W&B\ authorized representative 获授权代表
*U8,Q]gS authorized share capital 法定股本
wA,-!m automated quotation system 自动报价系统
&g*1 If Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
@l_rB~ 自动交易系统〔香港期货交易所有限公司〕
Gw6!cp|/ automatic adjustment mechanism 自动调整机制
_]3#C[1L automatic adjustment system 自动调整系统
nS.qK/.s Automatic Clearing House 自动票据交换所
g86^Z%c(k automatic exchange rates accumulation system 自动化汇率累集系统
- J]N
&[ Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
6 Rg>h automatic teller machine [ATM] 自动柜员机
1[a#blL6W autopay 自动转帐
*9F{+)A available assets 可用资产
awQB0ow'$P available fiscal reserve 现存财政储备
28}L. >5k available profit 可用利润
8yZs>Og? Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
{Ov{O,c 5 average 平均；平均数；海损
&f)pU>Di average basic salary 平均基本薪金
G/( tgQ average consumer expenditure 平均消费开支；一般消费开支
wI F '|" average cost 平均成本
n7n-uc average cost of land production 增辟土地平均成本
n{m[
j+UG average daily turnover 平均每日成交额
sVnpO $ average daily wage rate 平均每日工资率
Eh9{n,5- average expenditure pattern 平均开支模式
l
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v.,D,6qZ average net fixed assets 固定资产平均净值
1^WkW\9kO average of relatives 相对价格平均数
LiGECqWBa' average price 平均价格
0NvicZ7VR
average propensity to consume 平均消费倾向；一般消费倾向
Z)u_2e average propensity to save 平均储蓄倾向；一般储蓄倾向
AuB BSk8($ average rate 平均率
00Ye
]j_ average revenue 平均收入；平均收益
9r8bSV3` average stock 平均库存；平均存货
a?W<<9] average yearly rent 平均年租
{G|= pM\' avoidance of double taxation 避免双重课税
H:16aaMn( avoidance of tax 避税
