A:
Qs!5<)6
A share Ａ股；甲类股份
?ub3 5NLa abatement of tax 减税；减扣免税额
g)-te+ ?6 ABN AMRO Bank N.V. 荷兰银行
5P bW[ above-the-line expenditure 线上项目支出；经常预算支出
PCA4k.,T above-the-line receipt 线上项目收入；经常预算收入
mFeP9MfJ ABSA Asia Limited 南非联合亚洲有限公司
I%) :1\) absolute change 绝对数值变更
:FF=a3/"6 absolute expenditure 实际开支
?6!LL5a. absolute guideline figure 绝对准则数字
$cR{o# absolute interest 绝对权益
_6Ha absolute order of discharge 绝对破产解除令
9kojLqCT absolute profit margin 绝对利润幅度
7KPwQ?SjT absolute value 实值；绝对值
$N\Ja*g absolutely vested interest 绝对既得权益
F"< v aqT2 absorbed cost 已吸收成本；已分摊成本
@KA4N` absorption 吸收；分摊；合并
V:27)]q absorption rate 吸收率；摊配率；分摊率
]~%6JJN7 ACB Finance Limited 亚洲商业财务有限公司
HqTjl4ai acceptable form of reciprocity 合理的互惠条件
<or2 acceptable rate 适当利率；适当汇率
W l1 6`9 acceptance agreement 承兑协议
- DCbko acceptance for honour 参加承兑
yBRC *0+Vy acceptor 承兑人；接受人；受票人
m3ff;, acceptor for honour 参加承兑人
4s M.C9W accident insurance 意外保险
J= L5=G7( Accident Insurance Association of Hong Kong 香港意外保险公会
?}7p"3j'z accident insurance scheme 意外保险计划
H:G1BZjq accident year basis 意外年度基准
;wVwX6:ZKr accommodation 通融；贷款
T Ge_G_'o accommodation bill 通融票据；空头票据
Sz RmF1< accommodation party 汇票代发人
? q&T$8zc4 account balance 帐户余额；帐户结余
G y) @Is9 account book 帐簿
p#[.{ account collected in advance 预收款项
{Pm Z9 account current book 往来帐簿
tjnIN?YT account of after-acquired property 事后取得的财产报告
}`"6aM account of defaulter 拖欠帐目
W l Sm account payable 应付帐款
o14cwb account payee only [A/C payee only] 只可转帐；存入收款人帐户
G\?YK.Y> account receivable 应收帐款
p:%loDk account receivable report 应收帐款报表
8E q7Sa account statement 结单；帐单；会计财务报表
L-\GHu~) account title 帐户名称；会计科目
qCO/?kW accountant's report 会计师报告
:ivf/x n Accountant's Report Rules 会计师报告规则
iX\X >W$P accounting and auditing procedure 会计与审计程序；会计与核数程序
BB'OCN Accounting Arrangements 《会计安排》
2 m[<]$ accounting basis 会计基础
0RK!/:' accounting by Official Receiver 破产管理署署长呈交的帐目
UDni]P!E Accounting Circular 《会计通告》
EZj9wd"u accounting class 会计类别
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{"?%Ku# accounting date 记帐日期；会计结算日期
{GO#.P " accounting for money 款项核算
_l]fkk[T Accounting Officer 会计主任
O<\@~U accounting period 会计报告期；会计期
7= DdrG< accounting policy 会计政策；会计方针
V_:&S2j accounting practice 会计惯例
`KQvJjA6 accounting principle 会计准则
2|bn(QYz accounting record 会计记录
<o= 8 F O accounting report 会计报告
ukY"+& Accounting Services Branch [Treasury] 会计事务部〔库务署〕
/SrAW`;" Accounting Society of China 中国会计学会
N"1B/u accounting statement 会计报表
d: {O\ accounting system 会计制度；会计系统
yOg+iFTr accounting transaction 会计事项；帐务交易
69 o 7 EA accounting treatment 会计处理
0AV c accounting year 会计年度
i@ BtM9: accretion 增值；添加
+H2 -ZXr accrual 应计项目；应累算数目
ilva,WFa^ accrual basis 应计制；权责发生制
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7tX accrual basis accounting 应计制会计；权责发生制会计
(@}!0[[^ accrue 应累算；应计
v A.MRu# accrued benefit 应累算利益
9<)NvU^-r accrued charges 应计费用
L u0x
(/ accrued cumulative preference share dividend 应累算的累积优先股股息
T"}vAG( .O accrued expenses 应累算费用
:Xd<74Nu accrued interest payable 应付利息；应计未付利息
*
+wW(#[ accrued interest receivable 应收利息；应计未收利息
! &Pui{F accrued right 累算权益
=4!e&o accruing profit 应累算的利润
@oad,=R& accumulated fiscal reserve 累积财政储备
@Pzu^ accumulated profit 累积利润；滚存溢利
"2T#MO/ accumulated reserve 累积储备
wsVV$I[2 accumulation of surplus income 累积收益盈余
t@Nyr& |D acquired assets 既得资产
'oC)
NpnH acquisition 收购；购置；取得
t>B;w14 acquisition cost 购置成本
I y3GE[ acquisition expenses 购置费用
M[112%[+4 acquisition of 100% interest 收购全部股权
5-xX8-ElYz acquisition of control 取得控制权
x~j`@k,; acquisition of fixed assets 购置固定资产
oF GhNk acquisition of shell “买壳”
{s{j~M acquisition price 收购价
&q|K!5[k act of God 天灾
}XM(:|8J, acting partner 执事合伙人
rI-%be== active market 买卖活跃的市场；交投畅旺的市场；旺市
`%Al>u5 active partner 积极参与的合伙人
Q'mM3pq4r active trading 交投活跃
Clb@$, actual circulation 实际流通
5RpjN: 3 actual cost 实际成本
H&} pkrH~ actual expenditure 实际开支；实际支出
m< qJc Zk actual income 实际入息；实际收入；实际收益
=k:,qft2 actual market 现货市场
oD1/{dRzj actual price 现货价；实际价格
1\rz%E actual profit 实际利润
^4Ah_ U actual quotation 实盘；实际价位；实际报价
9Ly]DZ;L actual year basis 按实际年度计算
qH 6>!=00 actuals 实货
y[_Q- actuarial investigation 精算调查
_8)*]- actuarial principle 精算原则
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5O3- actuarial report 精算师报告
{ Z5nGG Actuarial Society of Hong Kong 香港精算学会
'W,jMju actuarial valuation 精算师估值
Y<ql49- X actuary 精算师
9
ea\ vZ ad referendum agreement 暂定协议；有待覆核的协定
~B(4q K1G ad valorem duty 从价税；按值征税
^J8lBLqe ad valorem duty system 从价税制
~Ti'FhN ad valorem fee 从价费
>q1L2',pK ad valorem tariff 从价关税
-701j 'q{ additional allowance 额外免税额
&&RimoIeo additional amount for unexpired risk 未过期风险的额外款额
0f>5(ek additional assessable profit 补加应评税利润
}HePZ{PLM additional assessment 补加评税
Y6L ~K? additional commitment 额外承担
W$ 2C4 7i additional commitment vote 额外承担拨款
3 +fp2 additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
tWa) _y additional dependent parent allowance 供养父母额外免税额
D ^3vr2 additional provision 额外拨款
U, - 39mr additional stamp duty 附加印花税
h"lv7;B$ additional tax 补加税罚款；补加税款
Ev(>z- {F Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
@qlK6tE` adjudged bankrupt 被裁定破产
\3aoM{ztD adjudicated bankrupt 裁定破产人
K$_ 0 `>[ adjudication fee 裁定费；评定印花税额手续费；评估契据费
aC.~&MxFC adjudication of bankruptcy 裁定破产；宣告破产
V2|aN<Sx< adjudication of insolvency 裁定无力偿还债务
[ $n_6 adjusted actual 经调整的实数；调整后的实数
? +a,m# Yx adjusted current assets 经调整的流动资产；调整后的流动资产
!| S43i&p adjusted figure 经调整的数字；调整后的数额
VsE9H]v
adjusted liabilities 经调整的负债；调整后的负债
sC b=5uI adjusted loss 经调整的亏损；调整后的亏损
=k0_eX0 adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
~-J]W-n adjusted profit 经调整的利润；调整后的利润
Z//+Gw<' adjusted surplus 经调整的盈余额；调整后的盈余额
sAD}#Zw$ adjusted value 经调整的价值；调整后的价值
|CZ@te)> adjustment 调整；修订；理算〔保险〕
vv+z'(l adjustment centre 调剂中心
QR0Q{}wbqU adjustment lag 调整过程的时间差距；调整时差
w{@ o ^rs adjustment mechanism 调整机制
%k?U9pj^ adjustment of loss 亏损调整
;Q*or2"! adjustment process 调整过程；调整程序
% pd ,%pg adjustment range 调整幅度
Z>W g*sZy) administered exchange rate 受管制汇率
thM4vq Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
D"?fn <2 administration expenses 行政费用
364`IC ( a administration fee 手续费；行政费
9g"2^^wD administration in bankruptcy 破产管理
T7u%^xm administration order 遗产管理令
)MchsuF< administrator 管理人；遗产管理人
}n2M G administrator of the estate 遗产管理人
],a 5)kV admission of debt 债项承认书
TS9|a{j3! admission of proof 接纳债权证明
emPM4iG?! advance 放贷款项；垫付款项；预支款项；预付款项
B1C-J/J advance account 暂支帐目；预付款帐户
(/j/>9iro advance compensation 预付补偿金
O7<]U_ "I advance from shareholder 股东垫款
.1Al<OLL advance pending reimbursement 预支以待日后付还
[t@Mn advanced economy 先进经济体系
wlk4*4dKn advancement 预付；预付财产
L(-b@Joh advances warrant 垫款令
5Qn
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ssRbhlD/*1 adverse balance 逆差
v,{ yU\) adverse exchange 逆汇
=4PV;>X advertisement addressed to shareholders 在报章刊登的致股东通告
?D*/*Gk{ advice for collection 托收通知书
/+;h)3PN6 advice of drawing 提款通知书；汇票通知书
g8xQ|px advice of payment 付款通知
=U|.^5sa# Advisory Committee [Securities and Futures Commission]
VAf1 " )pC 谘询委员会〔证券及期货事务监察委员会〕
;he"ph=> Advisory Committee on Diversification 经济多元化谘询委员会
z hRB,1iG affidavit 誓章；遗产申报誓章
8a'.ZdqC? affidavit of no receipt 述明无收款的誓章
Xudg2t)+K affiliate 联号；联营公司；附属公司
Dq5j1m. affiliated company 附属公司；联号；联营公司
DN~nk affirmation [estate duty] 非宗教式宣誓〔遗产税〕
IS
2^g>T#1 affordability 负担能力
2Mmz %S'd African Development Bank [AfDB] 非洲开发银行
V7P&%oz{C after-acquired property 事后取得的财产
s<_)$} after-hours dealing 市后交易
87P>IO after-tax profit 税后盈利；税后利润；税后溢利
S.m{eur!,E agency agreement 代理协议
, P jew% agency expenses 代理机构的开支
L=8<B=QT$ agency fee 代理费
LBsluT Agency Law 《代理法》
e<h~o!z a agent 代理人；承销人
?$^2Umt 0 agent of company 公司代理人
G <f@#[$' agent's fee 代理人费；经纪费
zN@ }
#Hk aggregate 总计；总数；总体数字
L>%o[ tS aggregate amount 总款额；总额
2.zsCu4lj. aggregate assets and liabilities 总体资产与负债
4V==7p
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fhp<oe>D aggregate demand 总需求
;\Y& ce aggregate gross position 总持仓量
rIh l.5Y aggregate limit 总限额
xp72>*_9& aggregate of salaries tax 合计薪俸税
j|%HIF25 aggregate performance 总体表现；总体业绩
FPI;Jx6W' aggregate supply 总体供应
^[X YFQ TL aggregate surplus 总盈余
.wu
xoq aggregate total 整体总额
w1#gOwA,$ aggregate value 总值；合计价值
?zVL;gVWA aggregated basis 合计基准
f[~L?B;_L aggregated net chargeable income 合计应课税入息实额
;)e2 @'Agl aggregation 合并计算；合计；总和
D-(w_ $# aggregation of incomes of husband and wife 夫妇入息合并计算
3G~@H>j aggregation of property 财产的总和
Z1Z1@2 T agio 差价；贴水
( %xwl 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》
Mo @C9Y0 Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
K7W6ZH9; 《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》
`~;rb lo; Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
7`8Ik`lY 《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》
BT"42#7_ Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
aKuSd3E@# 《香港政府和大韩民国政府关于相互促进和保护投资协定》
h{p=WWK agreement for a settlement 授产协议
>ByXB!Wi+ agreement for assignment 转让协议
aZ'Lx : )R agreement for sale 售卖协议；买卖协议
p2udm! )J agreement for sale and purchase 买卖协议
y+6o{`0 agreement for the payment of interest 支付利息协议
<5jzl agreement for the repayment of money 还款协议
y2vUthR wo agreement of reinsurance 再保险协议
Zx bq Agricultural Bank of China 中国农业银行
glXZZ=j air passenger departure tax 飞机乘客离境税
iN0nw]_* Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
"D=P8X&vs airport tax 机场税
'-b*EZU8t alcohol duty 酒精税
$.v5~UGb{\ alienation 让与；让渡；转让
$K'|0 alimony 生活费；赡养费
EEZw_ 1 All Ordinaries Index [AOI] 所有普通股指数
Yf~{I-|`q all risks 全险；综合险
@kU@N?5e All Sales Record for Stock Market 《股票市场成交报告》
bk^TFE1l Allied Capital Resources Limited 新联财务有限公司
J6G(_(d all-items index [Consumer Price Index] 总指数〔消费物价指数〕
E7)= `kSl allocation letter 拨款信件
_Bp1co85MQ allocation of fund 分配款项；预留款项
_b.qkTWUB allocation of profit 利润分配；溢利分配
. ]7Qu;L allocation warrant 拨款令
)R
2. allotment 分配；配股
HcV"X,7S allotment notice 股份配售通知；配股通知
(BfgwC) allotment of shares 股份分配
'hv k allowable 可获宽免；免税的
ZRVT2VfN allowable business loss 可扣除的营业亏损
*@ )O7vB allowable expenses 可扣税的支出
d[^~'V allowance 免税额；津贴；备抵；准备金
z,bQQ;z9 allowance for debts 债项的免税额
QtqfG{ allowance for depreciation by wear and tear 耗损折旧免税额
0,rTdjH7 allowance for funeral expenses 殡殓费的免税额
'X !?vK^]p allowance for inflation 为通货膨胀而预留的款项；通胀准备金
&0( allowance for repairs and outgoings 修葺及支出方面的免税额
[.*;6y3 allowance to debtor 给债务人的津贴
+_xOLi u
alteration of capital 资本更改
! o +_T? alternate trustee 候补受托人
]mXLg:3B amalgamation 合并
|7pR)KH3 ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
\Z/)Y;|mi0 ambit of charges 征税范围；收费范围
*"r~- &IL amended valuation 经修订的估值
o9S+ 6@ American Commodities Exchange 美国商品交易所
Kmv+1 T0, American Express Bank Limited 美国运通银行
9Xo[(h)5d American Stock Exchange 美国证券交易所
zC:wNz@zK amortization 摊销
/?1nHBYPM amount due from banks 存放银行同业的款项
dwv 6 ;x amount due from banks abroad 存放海外银行同业的款项
qTo-pA G` amount due from holding companies 控股公司欠款
fH ?ha amount due from local banks 存放本港银行同业的款项
n?urE-_ amount due to banks 银行同业的存款
>ap1"n9k amount due to banks abroad 海外银行同业的存款
J@ ktyd(P amount due to holding companies 控股公司存款
Ze3X$%kWi amount due to local banks 本港银行同业的存款
WJ9 cZL amount due to outport banks 外埠银行同业的存款
^3FE\V/=
amount for note issue 发行纸币的款额
;/ *6U amount of bond 担保契据的款额
-TOI c% amount of consideration 代价款额
[kgdv6E amount of contribution 供款数额
(%:>T Q( amount of indebtedness 负债款额
JHJ~X v amount of principal of the loan 贷款本金额
Q\,o :ZU_ amount of rates chargeable 应征差饷数额
t"YNgC ^ amount of share capital 股本额
k` (jkbEZ amount of sums assured 承保款额
5 `RiS]IO] amount of variation 变动幅度
V$rlA' +1v amount of vote 拨款数额
JQ-gn^tsy amount payable 应付款额
1G'`2ATF* amount receivable 应收款额
3 Lsj}p Amsterdam Stock Exchange 阿姆斯特丹证券交易所
~ E^, =4 analysis 分析
U"4?9.
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!'*csg annual account 周年帐目；周年帐目报表；年度决算；年结
~|AwN [ annual accounting date 年结日期
r]Ff{la5 annual allowance 每年免税额；年积金；年度津贴；年津
FG!X "<he annual balance 年度余额
fQ=MJ7l annual disposable income 每年可动用收入
KyO8A2'U annual estimates 周年预算
$VQtwuYt annual fee 年费
=FT98H2*| annual general meeting 周年大会
n7YEG- J annual growth rate 年增率；每年增长率
VCcr3Dx()F annual long-term supplement 长期个案每年补助金
*I0-O*Xr annual pensionable emolument 可供计算退休金的年薪
tD Cw- annual report 年报
`[Y ngYw Annual Report on the Consumer Price Index 《消费物价指数年报》
}O4se" xK annual return 周年报表；周年申报表；每年报税表格
Ep4Hqx $ Annual Return Rules 《周年报表规则》
FHPXu59 u annual review of consumer prices 每年消费物价回顾
!HJ$UG/\ annual roll-forward basis 逐年延展方式
)I-f U4? annual salary 年薪
7 #=}:3c annual statement 年度报表；年度决算表
A=-F,=k(!/ Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
gxGrspqg annuitant 年金受益人
kz S=g|_ annuity 年金
^v@4 |E$ annuity contract 年金合约
F("#^$ annuity on human life 人寿年金
O!Z|r ? antecedent debt 先前的债项
56Z\-=KAU ante-dated cheque 倒填日期支票
a3 >zo N anticipated expenditure 预期开支
GBC*>Y anticipated net profit 预期纯利
N=)z anticipated revenue 预期收入
i o3yLIy, anti-inflation measure 反通货膨胀措施
*+b6B_u] anti-inflationary stance 反通货膨胀立场
5Y3i|cj apparent deficit 表面赤字
-sMyt HH. apparent financial solvency 表面偿债能力
8g >b apparent partner 表面合伙人
[!VOw@uz application for personal assessment 个人入息课税申请书
U#o'H @ application of fund 资金应用
6R29$D|HFO application to release as liquidator and to destruct the books of accounts and documents
*AIEl"29 申请免除清盘人职务及毁灭帐簿与文件
!"TZ:"VZU appointed actuary 委任精算师
B z`yfl2 appointed auditor 委任核数师；委任审计师
.M4IGOvOS appointed trustee 委任的受托人
Gj /3kS~@ appointer 委任人
j Uqy8q& apportioned pro rata 按比例分摊
? QDWuPhN apportionment 分配；分摊
M'1!< a-Mp Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
j,2l8? apportionment formula 分摊方程式
da$BUA qU apportionment of estate duty 遗产税的分摊
8%~t appraisal 估价；评估
VIR . yh appreciable growth 可观增长
5Z Ab]F90 appreciable impact 显着影响
xDO7 A5 appreciable increase 可观增长
D["MUB4l appreciation 增值；升值
jRpdft appreciation against other currencies 相对其他货币升值
2~;&g?T6 appreciation of the exchange value of Hong Kong dollar 港元汇值上升
!z
zW2> appreciation tax 增值税
BXUF^Hj% appropriation 拨款；拨用；拨付
mEuHl> appropriation account 拨款帐目
s 2v(=
Appropriation Bill 拨款法案
yO>V/5` appropriation-in-aid system 补助拨款办法
WnAd5#G approved assets 核准资产
RX2{g^ V7 approved basket stock 认可一篮子证券
wp.TfKxw approved budget 核准预算
)J3kxmlzQ approved charitable donation 认可慈善捐款
".~ {:= approved charitable institution 认可慈善机构
uC]Z8&+obb approved currency 核准货币；认可货币
7=*VpX1 approved estimates 核准预算
| H ;+1 approved estimates of expenditure 核准开支预算
IGAzE( approved overseas insurer 核准海外保险人
4o9$bv approved overseas trust company 核准海外信托公司
I 2HT2c$ approved pooled investment fund 核准汇集投资基金
Cj;/Uhs
approved provident fund scheme 认可公积金计划
r FL$QC2 approved provision 核准拨款
396R$\q approved redeemable share 核准可赎回股份
5GAy "Xd approved regional stock 认可地区性证券
emA!Ew(g approved retirement scheme 认可退休金计划
a1MFjmq approved subordinated loan 核准附属贷款
2#_38=K =@ arbitrage 套戥；套汇；套利
5`E))?*"Pe arbitrageur 套戥者；套汇者
\T-~JQVj arbitrary amount 临时款项
oaDsk<(j;R arrangement 措施；安排；协定
1ZKz umF arrears 欠款
H "+c)FGi arrears of pay 欠付薪酬
R.1Xst &i arrears of revenue 逾期未收税款；逾期未收的帐项
M} .b"
ljZ articles of association 组织章程；组织细则；组织章程细则
=J |sbY"] Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
<5Mrp"C[i ascertainment of profit 确定利润
Eb.;^=x "Asia Clear" “亚洲结算系统”
Dr"/ 3xm Asia Commercial Bank Ltd. 亚洲商业银行有限公司
8kW /DcLE Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
%TK&)Q% h5 Asian Development Fund [ADF] 亚洲发展基金
O=jN&<rb Asian dollar bond 亚洲美元债券
h#3m4<w(9 Asian dollar market 亚洲美元市场
|j_`z@7( Asian dollar rate 亚洲美元利率
hE!7R M+Y Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
En9R>A; ` Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
%3a|<6 asked price 沽盘；喊价；索价；卖方报价
9[|4[3K assessable income 应评税入息
GH3#E*t+[ assessable loss 应评税亏损
Qp!Y.YnPd_ assessable profit 应评税利润
j.QHkI1. assessable value 应评税值
z*.v_Mx assessed profit 估定利润
"j Zm0U$,* assessed value 经评估价值
Qm);6X
assessment 评税；评定；估价；评税单
Z|`fHO3 j assessment number 评税编号；估价编号
=%h~/, assessment of additional tax 补加税评税
nN ~GP"} assessment of performance 业绩评估；实绩评价
L=7rDW)aa Assessor 评税主任
9)yG.9d1 asset price bubbles 资产价格泡沫
Ob(leL>ow asset-backed securities 具资产保证的证券
bx(w :]2 assets accretion 资产增值
M@^U 0
? assets and liabilities 资产与负债
V8'`nuC+ assets betterment statement 资产递增表；资产改进表
KP~-$NR assets lending 实物放款；有抵押贷款
!.+"4TF assets of the company passing on the death 死者去世时转移的公司资产
J`Oy .Qu) assets pledged as security for liabilities 用作负债抵押的资产
cztS]dcf>~ assets portfolio 资产投资组合
w6EI{ assets price 资产价格
\X@ IkL$r assets quality 资产质素
56s*A*z$
; assets realization 资产变现
-fux2?8M assets refinancing arrangement 资产再集资安排
z
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)bYez assets situated outside Hong Kong 在香港以外地方的资产
H%Y%fQ ~^ assets stripping 削减资产；拆卖资产
dB`b9)Tk0z assets value 资产值
Y MAQ+A ! assignee 承让人
^"tqdeCb= assignment 转让；转让书；转让契
*j<@yG2\gP assignment of interest 权益转让
O: u%7V/ assignment of letters patent and trade mark 专利证书及商标转让
2x mT#m assignment of property 物业转让；物业转让书
<PD|_nZT assignment right 转让权
#S i|! assignor 转让人
3Hm7
uBZ associate 有联系的人；有关连人士；相联者；合伙人；联系人
caD5Pod4 Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
,35Ag#va associate member 附属会员
deM~[1e[ associated body corporate 相联法人团体
~N[|bPRmhE associated company 相联公司；联属公司
{mYx associated corporation 相联法团
#'NY}6cb$ Association of Chartered Certified Accountants [ACCA] [United Kingdom]
d
H_2 o 公认会计师公会〔英国〕
4[H,3}p9H Association of Futures Exchange Brokers 香港期货经纪协会
Spc&X72I Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
W]~ZkQ|P association of underwriters 承保人组织
2;R/.xI6v assumption of control 接管
W^ClHQ"Iy assurance 担保；保险；转易；转易书
`1_FQnm) assurance of interest 权益的转易
ok=40B99T at 19XX price 按一九ＸＸ年价格计算
={xqNRVd at a discount 按赔价计算；按贴水价格计算；打折扣
'5cZzC
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fe g`(R2 at call 通知付款；按通知
dp< au A at constant market price 按固定市价计算
T`mEO\f at constant price 按固定价格计算
T Xl\hL\+ at cost 按成本计算
w}b<D#0XC at current market price 按当时市价计算；按现时市价计算
eu=|t&FKk at current price 按当时价格计算；按现时价格计算
q "p#H 8 at factor cost 按要素成本计算；按生产要素成本计算
! pV<n at money-of-the-day price 按付款当日价格计算
1G_xP^H! at or better 按指定或较佳价位〔买卖指令〕
a}GAB@YI at par 按面值计算；平价
C[W5d~@;E at sight 见票即付
YRu%j4Tx at the close 按收市盘
^~*8 @v"" at the opening 按开市盘
H>Sf[8w)% attestation 见证；见证条款
6 DO0zNTY at-the-money option 平价期权
Z#LUez;&t# attorney 受权人；受托代表人
I`# EhH attornment 新拥有人承认书
KY 8^BjY@ attributable profit 可归属利润
4Q/r[x/&C attributable share value 可归属股份价值
: 3 PG f Auckland Stock Exchange 奥克兰证券交易所
.^GFy auction 拍卖
<M`-`v6H auctioneer 拍卖商
"j
+v,js audit 审计；核数
Q+/R
JM?3@ Audit Commission 审计署
=G[ H,;W Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
],$6&Cm 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
=QTmK/(|B audit review 帐目审查
v6KL93 Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
C,R,:zR audited account 审计帐目；经审计的帐目
\c FAxL( audited annual account 经审计的周年帐目
i~ROQMN1 audited balance sheet 经审计的资产负债表
taBO4L V auditor 核数师；核数主任；审计师
3lyQn " auditor's certificate 核数师证明书；审计师证明书
_i.({s&_9 auditor's report 核数师报告；审计师报告
tc5M$b3^2 Aussie bond 澳元债券
6WCmp,* austerity budget 紧缩预算
KdS
eCeddW Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
frk7^5 Australia All Ordinaries Index 澳洲所有普通股票指数
8QPT\~ Australian Dollar [AUD] 澳元
U=M#41J Australian Options Market 澳大利亚期权市场
2kC^7ZAwu Australian Securities Commission 澳洲证券事务监察委员会
[gTQ- Australian Society of Certified Practising Accountants 澳洲执业会计师公会
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p $oAL Australian Stock Exchange 澳大利亚证券交易所
^]KIgGv\ Austrian Schilling [ATS] 奥地利先令
V_ {vZ/0e authentication 认证；鉴证
0U9+ authority to purchase 委托购买证；委购书
s%FP6u7[i authorization 认可；核准；授权；授权书
E ]1\iV authorization by direction 指示授权
MyK^i2eD authorization by instruction 指令授权
T27:"LVw authorization by warrant 令状授权
rrW! X q authorization of unit trust 单位信托的认可
, &-S?| authorized agent 指定代理人
}# YIl@E authorized capital 法定资本
%+/f'6kR authorized clerk 出市员
(di)`D5Q authorized dealer 认可交易商
v4X_v!CQ authorized financial institution 认可财务机构
sTJJE3TBI authorized fund 认可基金
`>dIF . authorized fund house 获授权的基金公司；认可基金公司
qT
5Wa O) authorized institution 认可机构
(Be $ $W authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
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%Rv authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
N=hSqw[ authorized insurer 获授权保险人；获认可承保人
3`mC"a b / authorized investment 特准投资项目
4+B rTGp authorized person 获授权人
C+ }CU} authorized representative 获授权代表
zUvB0\{q authorized share capital 法定股本
Y}85J:q] automated quotation system 自动报价系统
;:-}z.7Y Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
?S+/QyjcfJ 自动交易系统〔香港期货交易所有限公司〕
p{+tFQy automatic adjustment mechanism 自动调整机制
i.B$?cr~ automatic adjustment system 自动调整系统
:zRB)hd Automatic Clearing House 自动票据交换所
c -?
Ygr automatic exchange rates accumulation system 自动化汇率累集系统
gvvFU,2 Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
@WMj^t1D+ automatic teller machine [ATM] 自动柜员机
rGQ86L< autopay 自动转帐
3 (Gygq# available assets 可用资产
>1_Dk7 E0D available fiscal reserve 现存财政储备
?*B;514 available profit 可用利润
t sC z+MP Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
^xBb$ average 平均；平均数；海损
F Bd+=bx,Z average basic salary 平均基本薪金
FjK Ke7 average consumer expenditure 平均消费开支；一般消费开支
ju
@% A@s average cost 平均成本
H@VBP
Q}Q average cost of land production 增辟土地平均成本
Y j ,9V], average daily turnover 平均每日成交额
{jq^hM!TEy average daily wage rate 平均每日工资率
}])G Q@ average expenditure pattern 平均开支模式
O ~7p^i} average growth rate 平均增长率
>$d d 9|[ average net fixed assets 固定资产平均净值
C@l +\M ( average of relatives 相对价格平均数
Zw3hp,P] average price 平均价格
tyBg7 dP average propensity to consume 平均消费倾向；一般消费倾向
F( 0pru4u average propensity to save 平均储蓄倾向；一般储蓄倾向
a,en8+r ] average rate 平均率
Y/QK+UMW* average revenue 平均收入；平均收益
Y-
z~#; average stock 平均库存；平均存货
.H* ? '* average yearly rent 平均年租
4nX'a*'D~} avoidance of double taxation 避免双重课税
A- <.# avoidance of tax 避税
