A:
TM sEHd A share Ａ股；甲类股份
$O|J8; "v abatement of tax 减税；减扣免税额
Rx e
sK ABN AMRO Bank N.V. 荷兰银行
6.fahg?E above-the-line expenditure 线上项目支出；经常预算支出
+{* @36A5A above-the-line receipt 线上项目收入；经常预算收入
Q=hf,/N ABSA Asia Limited 南非联合亚洲有限公司
Mq7d*Bgb absolute change 绝对数值变更
mRI W9V absolute expenditure 实际开支
MguH)r` uT absolute guideline figure 绝对准则数字
{.
r/tV5IH absolute interest 绝对权益
N?j,'gy4 absolute order of discharge 绝对破产解除令
tmAc=?|Wa absolute profit margin 绝对利润幅度
|Bys SJ absolute value 实值；绝对值
=1D* JU absolutely vested interest 绝对既得权益
q*Xp"yBTo absorbed cost 已吸收成本；已分摊成本
/mST<{(_G\ absorption 吸收；分摊；合并
4%5H<:V7 absorption rate 吸收率；摊配率；分摊率
n
ETm" ACB Finance Limited 亚洲商业财务有限公司
XO |U4 #ya acceptable form of reciprocity 合理的互惠条件
r{~K8!=oU] acceptable rate 适当利率；适当汇率
GdN' G acceptance agreement 承兑协议
^s'ozCk 0 acceptance for honour 参加承兑
2+ G_Y> acceptor 承兑人；接受人；受票人
XWo=?(i A acceptor for honour 参加承兑人
{ZK"K+;h accident insurance 意外保险
UH8)r Accident Insurance Association of Hong Kong 香港意外保险公会
~O{sOl
_<4 accident insurance scheme 意外保险计划
=d_@k[8<0 accident year basis 意外年度基准
$ohg?B ; accommodation 通融；贷款
eZ~^Z8F[6 accommodation bill 通融票据；空头票据
a ^+b(&;k accommodation party 汇票代发人
#N-NI+qX account balance 帐户余额；帐户结余
]# hT!VOd account book 帐簿
h[c
HCVM: account collected in advance 预收款项
5p&&EA/ account current book 往来帐簿
G
$u:1& account of after-acquired property 事后取得的财产报告
maANxSzi account of defaulter 拖欠帐目
,nO:Pxn| account payable 应付帐款
=Ewa}$- account payee only [A/C payee only] 只可转帐；存入收款人帐户
Ugmg,~U~k account receivable 应收帐款
7QiJ1P.z account receivable report 应收帐款报表
Q}!U4!{i|p account statement 结单；帐单；会计财务报表
H9)$ #r6i account title 帐户名称；会计科目
?k4O)?28 accountant's report 会计师报告
yc,Qz.+g Accountant's Report Rules 会计师报告规则
)i; y4 S accounting and auditing procedure 会计与审计程序；会计与核数程序
=dbLA ,z9 Accounting Arrangements 《会计安排》
\IQP` JR accounting basis 会计基础
rnxO2 accounting by Official Receiver 破产管理署署长呈交的帐目
7`3he8@ze Accounting Circular 《会计通告》
BaIh, iu accounting class 会计类别
["N>Po accounting date 记帐日期；会计结算日期
tR#uDE\wR accounting for money 款项核算
o{\@7'G Accounting Officer 会计主任
`nM Huv accounting period 会计报告期；会计期
[!>2[bbl accounting policy 会计政策；会计方针
Rs; ,_ accounting practice 会计惯例
[.P~-6~ accounting principle 会计准则
/A|cO accounting record 会计记录
tq9t(0EL accounting report 会计报告
[|~X~AO% Accounting Services Branch [Treasury] 会计事务部〔库务署〕
Py 8o8* H Accounting Society of China 中国会计学会
n
}lav accounting statement 会计报表
vO" $Xw accounting system 会计制度；会计系统
{m}B=u accounting transaction 会计事项；帐务交易
<_""4 accounting treatment 会计处理
7I4G:-V:^ accounting year 会计年度
hIa@J EIt accretion 增值；添加
,2?"W8, accrual 应计项目；应累算数目
DSix(bs9 accrual basis 应计制；权责发生制
7<{Zq8) accrual basis accounting 应计制会计；权责发生制会计
6<A \U/ accrue 应累算；应计
)|/t}|DIx accrued benefit 应累算利益
/= P!9d
{ accrued charges 应计费用
<R~(6krJwZ accrued cumulative preference share dividend 应累算的累积优先股股息
,<zZKR_ accrued expenses 应累算费用
ja2LQe@ Q accrued interest payable 应付利息；应计未付利息
GpF, =: accrued interest receivable 应收利息；应计未收利息
>fo &H_a accrued right 累算权益
VIbm%b$~ accruing profit 应累算的利润
9a)D 8 accumulated fiscal reserve 累积财政储备
Db yy H_ accumulated profit 累积利润；滚存溢利
_p{ag
1gP accumulated reserve 累积储备
'dj}- Rs accumulation of surplus income 累积收益盈余
T$%u=$E%F acquired assets 既得资产
`A80""y:M acquisition 收购；购置；取得
?A Y596 acquisition cost 购置成本
4BuS?
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/S9Mu
)1Y acquisition of 100% interest 收购全部股权
R4}G@&Q acquisition of control 取得控制权
13A11XTp acquisition of fixed assets 购置固定资产
7w )#[^ acquisition of shell “买壳”
>FHTBh& Y acquisition price 收购价
Xu HJy act of God 天灾
n*D)RiW acting partner 执事合伙人
Uk ?V7?& active market 买卖活跃的市场；交投畅旺的市场；旺市
8%7H
F: active partner 积极参与的合伙人
TO[5h Y\ active trading 交投活跃
wSIt"g,% actual circulation 实际流通
4$.UVW\ actual cost 实际成本
] -{T-*h: actual expenditure 实际开支；实际支出
-$WiB actual income 实际入息；实际收入；实际收益
txr!3-Ne'! actual market 现货市场
$if(`8 actual price 现货价；实际价格
wb 4 4 actual profit 实际利润
ZH:#~Zyj actual quotation 实盘；实际价位；实际报价
21 cB_" actual year basis 按实际年度计算
z!Jce}mx actuals 实货
3 SQ
5C' E actuarial investigation 精算调查
+cy(} Vp actuarial principle 精算原则
h. 'h L actuarial report 精算师报告
xKsn);].` Actuarial Society of Hong Kong 香港精算学会
X?r JO~5 actuarial valuation 精算师估值
XrSqU D actuary 精算师
l W&glU( ad referendum agreement 暂定协议；有待覆核的协定
p fAp2" ad valorem duty 从价税；按值征税
8qBRO [ ad valorem duty system 从价税制
*JO"8iLw ad valorem fee 从价费
XA9$n_| bw ad valorem tariff 从价关税
RWA|%/ L additional allowance 额外免税额
{LJCY<IGq additional amount for unexpired risk 未过期风险的额外款额
oF
V9t{~j additional assessable profit 补加应评税利润
[W{`L_" additional assessment 补加评税
x+yt|
&B additional commitment 额外承担
Q'~;RE%T additional commitment vote 额外承担拨款
:g<dwuVO additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
,\}V.:THF additional dependent parent allowance 供养父母额外免税额
;5y4v additional provision 额外拨款
IRo[| &c additional stamp duty 附加印花税
0]>p|m9K^< additional tax 补加税罚款；补加税款
V^L;Nw5h Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
J+DuQ;k; adjudged bankrupt 被裁定破产
LZ&C GV"Z- adjudicated bankrupt 裁定破产人
#3u8BLy$Q adjudication fee 裁定费；评定印花税额手续费；评估契据费
=K8`[i H adjudication of bankruptcy 裁定破产；宣告破产
Q1eiU Y6 adjudication of insolvency 裁定无力偿还债务
|7%$+g adjusted actual 经调整的实数；调整后的实数
Y!&dj95y adjusted current assets 经调整的流动资产；调整后的流动资产
7\{<AM?* adjusted figure 经调整的数字；调整后的数额
<#|3z8N2 adjusted liabilities 经调整的负债；调整后的负债
x6Z$ lhZ adjusted loss 经调整的亏损；调整后的亏损
%q>gwq
A 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
Iob o5B adjusted profit 经调整的利润；调整后的利润
wK#UFOp adjusted surplus 经调整的盈余额；调整后的盈余额
%t+V8A adjusted value 经调整的价值；调整后的价值
wV56LW adjustment 调整；修订；理算〔保险〕
B0Z*YsbXL adjustment centre 调剂中心
o ]Vx6 adjustment lag 调整过程的时间差距；调整时差
W97Ka}Y adjustment mechanism 调整机制
>+oQxml6nI adjustment of loss 亏损调整
9@D,ZSi adjustment process 调整过程；调整程序
RFA5vCG adjustment range 调整幅度
T/ S-}|fhQ administered exchange rate 受管制汇率
,u]kZ ] Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
fv NGGn! administration expenses 行政费用
m@HU;J\I administration fee 手续费；行政费
yMz@ -B administration in bankruptcy 破产管理
}3[ [ONA administration order 遗产管理令
G2L7_?/m administrator 管理人；遗产管理人
a.8 nWs^ administrator of the estate 遗产管理人
i@B 5B2 admission of debt 债项承认书
a+] =3o admission of proof 接纳债权证明
Ii|<:BW advance 放贷款项；垫付款项；预支款项；预付款项
}P}l4k1W advance account 暂支帐目；预付款帐户
p3x(:= advance compensation 预付补偿金
;y k@`< advance from shareholder 股东垫款
T R)' I advance pending reimbursement 预支以待日后付还
QG9 2^ advanced economy 先进经济体系
@~gz-l^ $ advancement 预付；预付财产
RI*Q-n{ advances warrant 垫款令
2! wz#EC advancing 贷出
2N)vEUyDV adverse balance 逆差
k7W8$8 v adverse exchange 逆汇
.WG@ "2z| advertisement addressed to shareholders 在报章刊登的致股东通告
Hh!x&;x} advice for collection 托收通知书
o_G.J4 V advice of drawing 提款通知书；汇票通知书
T,?^J-h^ advice of payment 付款通知
T
86}^=- 5 Advisory Committee [Securities and Futures Commission]
xOu
cZ+ 谘询委员会〔证券及期货事务监察委员会〕
89 (k<m Advisory Committee on Diversification 经济多元化谘询委员会
7 ?hC t affidavit 誓章；遗产申报誓章
?o n3z affidavit of no receipt 述明无收款的誓章
$<33 E e:a affiliate 联号；联营公司；附属公司
^jCkM29eu affiliated company 附属公司；联号；联营公司
(4c<0<"$ affirmation [estate duty] 非宗教式宣誓〔遗产税〕
UJ6WrO5#kB affordability 负担能力
8 0+"
x3r African Development Bank [AfDB] 非洲开发银行
W
BiBtU after-acquired property 事后取得的财产
g?@( +\W after-hours dealing 市后交易
QL\'pW5 after-tax profit 税后盈利；税后利润；税后溢利
}){hQt7 agency agreement 代理协议
;\iQZ~ agency expenses 代理机构的开支
H9jj**W ;$ agency fee 代理费
$ \P!P. Agency Law 《代理法》
.)W8
U [ agent 代理人；承销人
DDkO g] agent of company 公司代理人
MCYrsgg} agent's fee 代理人费；经纪费
R6AZIN: aggregate 总计；总数；总体数字
mfx 'Yw*{ aggregate amount 总款额；总额
sk],_ l< aggregate assets and liabilities 总体资产与负债
C2`END; aggregate at constant price 按固定价格计算的总体数字
eN jC.w9 aggregate demand 总需求
,g\.C+.S aggregate gross position 总持仓量
,%ajIs"Gi aggregate limit 总限额
l{y~N aggregate of salaries tax 合计薪俸税
%|,j'V$ aggregate performance 总体表现；总体业绩
~sA}.7 aggregate supply 总体供应
R(q
fP aggregate surplus 总盈余
7z+NR&' M$ aggregate total 整体总额
X$st{@}ZB aggregate value 总值；合计价值
a> Q7 Qn aggregated basis 合计基准
x3M`l| aggregated net chargeable income 合计应课税入息实额
i.by Hz?/ aggregation 合并计算；合计；总和
}QC: !e,yG aggregation of incomes of husband and wife 夫妇入息合并计算
/Hd\VI aggregation of property 财产的总和
O~xc>
w agio 差价；贴水
cxmr|- ^ Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
4`*jF'N[ Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
lv8tS - 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
bo@1c0 Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
(nV/-#* 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
'{Ywb@Bc Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
-i;#4@^ t
《香港政府和大韩民国政府关于相互促进和保护投资协定》
)T2Sw z/ agreement for a settlement 授产协议
khEHMvVH agreement for assignment 转让协议
h<uR lTk agreement for sale 售卖协议；买卖协议
n
~
=] / agreement for sale and purchase 买卖协议
n$~Rg Cf agreement for the payment of interest 支付利息协议
_| s{G agreement for the repayment of money 还款协议
@w|~:>/g agreement of reinsurance 再保险协议
k' u2a Agricultural Bank of China 中国农业银行
8taaBM`: air passenger departure tax 飞机乘客离境税
OY@/18D<> Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
u37+B airport tax 机场税
;xj ^*b alcohol duty 酒精税
02=eE|Y@ alienation 让与；让渡；转让
4l z9z>J.V alimony 生活费；赡养费
2 K`
hH All Ordinaries Index [AOI] 所有普通股指数
$%!]tNGS all risks 全险；综合险
NVOY,g=3X All Sales Record for Stock Market 《股票市场成交报告》
Q04N Allied Capital Resources Limited 新联财务有限公司
jN B-FVaT all-items index [Consumer Price Index] 总指数〔消费物价指数〕
,D#~% kq~ allocation letter 拨款信件
w1iQ#.4K_ allocation of fund 分配款项；预留款项
9RAN$\AKy allocation of profit 利润分配；溢利分配
pRY t.}/K allocation warrant 拨款令
7W 4[1 allotment 分配；配股
sM-k,0z allotment notice 股份配售通知；配股通知
0gnr@9,X allotment of shares 股份分配
?N`W, allowable 可获宽免；免税的
]i{-@Ven allowable business loss 可扣除的营业亏损
Y gVZq\AV" allowable expenses 可扣税的支出
Y%S az+ allowance 免税额；津贴；备抵；准备金
=k &'ft allowance for debts 债项的免税额
, {]>U'- allowance for depreciation by wear and tear 耗损折旧免税额
ThFI=K allowance for funeral expenses 殡殓费的免税额
%7hYl'83 allowance for inflation 为通货膨胀而预留的款项；通胀准备金
aA\v
allowance for repairs and outgoings 修葺及支出方面的免税额
rVZk G,Q allowance to debtor 给债务人的津贴
ZgzrA&6 alteration of capital 资本更改
XV!P8 n alternate trustee 候补受托人
:]?I| .a amalgamation 合并
7@06x+! ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
v/CXX<^U( ambit of charges 征税范围；收费范围
'Z;R! @Dm amended valuation 经修订的估值
7<X_\,I American Commodities Exchange 美国商品交易所
kkh#VGh" American Express Bank Limited 美国运通银行
` qUmOFl American Stock Exchange 美国证券交易所
`A?/Ww>; amortization 摊销
V}Oxz04 amount due from banks 存放银行同业的款项
/J5wwQ
(: amount due from banks abroad 存放海外银行同业的款项
]Wfnpqc^ amount due from holding companies 控股公司欠款
X4 xnr^ amount due from local banks 存放本港银行同业的款项
`@eQL[Z9x amount due to banks 银行同业的存款
[x9eamJ,H amount due to banks abroad 海外银行同业的存款
UXe @c@3 amount due to holding companies 控股公司存款
.,feRK>3 amount due to local banks 本港银行同业的存款
&Tl3\T0 D amount due to outport banks 外埠银行同业的存款
;B!&( 50e amount for note issue 发行纸币的款额
[{ '` | amount of bond 担保契据的款额
+AXui|m n amount of consideration 代价款额
]BX|G`CCc amount of contribution 供款数额
I)n%aT fo8 amount of indebtedness 负债款额
Q L amount of principal of the loan 贷款本金额
@0 +@.&Z amount of rates chargeable 应征差饷数额
f`vB$r> amount of share capital 股本额
])vM# f amount of sums assured 承保款额
z,$^|'pP amount of variation 变动幅度
Dy0RZF4_ amount of vote 拨款数额
i?||R|>;"' amount payable 应付款额
joYj`K amount receivable 应收款额
7)<&,BWc Amsterdam Stock Exchange 阿姆斯特丹证券交易所
NouT~K`' analysis 分析
1[mX_ }K ancillary risk 附属风险
v-g2k_ o| annual account 周年帐目；周年帐目报表；年度决算；年结
lP0'Zg( annual accounting date 年结日期
q,kd r)- annual allowance 每年免税额；年积金；年度津贴；年津
/2 WGo- annual balance 年度余额
rr9N(AoxW annual disposable income 每年可动用收入
b m`x annual estimates 周年预算
X8y&|uH annual fee 年费
}z j_Pp annual general meeting 周年大会
?3 "lI,!0 annual growth rate 年增率；每年增长率
qK,rT*5= annual long-term supplement 长期个案每年补助金
Me2%X>; annual pensionable emolument 可供计算退休金的年薪
?>DN7je annual report 年报
{0QNqjue Annual Report on the Consumer Price Index 《消费物价指数年报》
mM!Gomp annual return 周年报表；周年申报表；每年报税表格
4Bs '5@ Annual Return Rules 《周年报表规则》
kp LDK81I annual review of consumer prices 每年消费物价回顾
tVFl`Xr
annual roll-forward basis 逐年延展方式
J?LetyDNr] annual salary 年薪
o yK'h9Wt1 annual statement 年度报表；年度决算表
3Vs8"BFjz 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
0.=dOz r annuitant 年金受益人
M;-PrJdyt annuity 年金
7S}NV7 annuity contract 年金合约
UM3}7 | annuity on human life 人寿年金
d3<7 t antecedent debt 先前的债项
sA#}0>`3S ante-dated cheque 倒填日期支票
iTwb#Q= anticipated expenditure 预期开支
_?CyKk\I anticipated net profit 预期纯利
K>N\U@@8i anticipated revenue 预期收入
0EKi?vP@y7 anti-inflation measure 反通货膨胀措施
}k~ih?E^s anti-inflationary stance 反通货膨胀立场
;M1# M: apparent deficit 表面赤字
U]ynnw4 apparent financial solvency 表面偿债能力
}&F|u0@b apparent partner 表面合伙人
lvY[E9I0 application for personal assessment 个人入息课税申请书
W 2&o'(P\ application of fund 资金应用
Xq@Bzya application to release as liquidator and to destruct the books of accounts and documents
n#|ljC 申请免除清盘人职务及毁灭帐簿与文件
_<qe= hie! appointed actuary 委任精算师
B /0Xqyu appointed auditor 委任核数师；委任审计师
=+DfIO appointed trustee 委任的受托人
f; w\k7 # appointer 委任人
+DU^"q= apportioned pro rata 按比例分摊
=;ClOy9 apportionment 分配；分摊
i}[cq_wJ Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
j4k\5~yzS apportionment formula 分摊方程式
gF# HNv apportionment of estate duty 遗产税的分摊
e#!%:M;4P appraisal 估价；评估
3K!(/,` appreciable growth 可观增长
jmPnUn appreciable impact 显着影响
|B z1u|uc appreciable increase 可观增长
c#( Hh{0 appreciation 增值；升值
-Aaim`06bv appreciation against other currencies 相对其他货币升值
vhIZkz!9 appreciation of the exchange value of Hong Kong dollar 港元汇值上升
m Q4(<,F appreciation tax 增值税
~t^
Umx"Ew appropriation 拨款；拨用；拨付
FUzN }"\1 appropriation account 拨款帐目
t-B5,,` Appropriation Bill 拨款法案
\ 2)D
appropriation-in-aid system 补助拨款办法
n+MWny approved assets 核准资产
+ fS< YT approved basket stock 认可一篮子证券
:e /*5ix approved budget 核准预算
h! =h0 approved charitable donation 认可慈善捐款
cD6S;P Sg approved charitable institution 认可慈善机构
hz :h>Hwy approved currency 核准货币；认可货币
i' V( " approved estimates 核准预算
=H Ma<"-8 approved estimates of expenditure 核准开支预算
M#n lKj< approved overseas insurer 核准海外保险人
*,& 2 ?E8 approved overseas trust company 核准海外信托公司
y^Uh<L0M approved pooled investment fund 核准汇集投资基金
Kv0 V`}<Yc approved provident fund scheme 认可公积金计划
lg"aB approved provision 核准拨款
:^7>kJ5? approved redeemable share 核准可赎回股份
O,6Wdw3+-3 approved regional stock 认可地区性证券
MH=7( 15R approved retirement scheme 认可退休金计划
P q0 %oz approved subordinated loan 核准附属贷款
. V4- arbitrage 套戥；套汇；套利
)Z f1%h~0r arbitrageur 套戥者；套汇者
0vX4v)-^u arbitrary amount 临时款项
7UIf arrangement 措施；安排；协定
{Y-~7@ arrears 欠款
0FSN IPx arrears of pay 欠付薪酬
A]Bf&+V arrears of revenue 逾期未收税款；逾期未收的帐项
Jvc:)I1NE7 articles of association 组织章程；组织细则；组织章程细则
bTU[ E Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
<Pzy '9 ascertainment of profit 确定利润
Lq|>n [KY "Asia Clear" “亚洲结算系统”
J3 `0i@ Asia Commercial Bank Ltd. 亚洲商业银行有限公司
:of(wZa3Q Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
Hz\@# Asian Development Fund [ADF] 亚洲发展基金
m/z,MT74*J Asian dollar bond 亚洲美元债券
w 5 yOSz Asian dollar market 亚洲美元市场
u
3^pQ6Q Asian dollar rate 亚洲美元利率
b9-IrR4h Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
X NgcBS D Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
i.k7qclL` asked price 沽盘；喊价；索价；卖方报价
)fHr ]#v assessable income 应评税入息
N=A H S assessable loss 应评税亏损
Kv<f< >| L assessable profit 应评税利润
pO _I Ukt assessable value 应评税值
j$K*R." assessed profit 估定利润
GLgf%A`5/_ assessed value 经评估价值
G4uG" assessment 评税；评定；估价；评税单
I`zd:o] assessment number 评税编号；估价编号
5r`rstV assessment of additional tax 补加税评税
K+pVRDRcs assessment of performance 业绩评估；实绩评价
0:f]&Ng Assessor 评税主任
Xu8I8nAwl asset price bubbles 资产价格泡沫
6<2H 7 ' asset-backed securities 具资产保证的证券
9 w$m\nV assets accretion 资产增值
=:aJZ[UU<2 assets and liabilities 资产与负债
w
lH\w? assets betterment statement 资产递增表；资产改进表
AHRJ7l;a assets lending 实物放款；有抵押贷款
ak7kb7 5o assets of the company passing on the death 死者去世时转移的公司资产
XeX"IhgS>E assets pledged as security for liabilities 用作负债抵押的资产
jUE gu assets portfolio 资产投资组合
MB !9tju assets price 资产价格
zcKQD )] assets quality 资产质素
Q_U.J0 assets realization 资产变现
Dn6U8s& assets refinancing arrangement 资产再集资安排
W#S8 2 assets securitization 资产证券化
W%4=x>J- assets situated outside Hong Kong 在香港以外地方的资产
O&1qL) assets stripping 削减资产；拆卖资产
_ bGkJ= assets value 资产值
` J1HQ!Z assignee 承让人
E7t;p)x assignment 转让；转让书；转让契
7i*eKC`ZqK assignment of interest 权益转让
d{"-iw)t assignment of letters patent and trade mark 专利证书及商标转让
]I [~0PCSX assignment of property 物业转让；物业转让书
Hc gvlFb assignment right 转让权
TjyL])$ assignor 转让人
8 q@Z associate 有联系的人；有关连人士；相联者；合伙人；联系人
-
8p!,+Dk Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
<%HRs>4 associate member 附属会员
4b:|>Z- associated body corporate 相联法人团体
PVsKI< associated company 相联公司；联属公司
#,%7tXOLR associated corporation 相联法团
7
!$[XD Association of Chartered Certified Accountants [ACCA] [United Kingdom]
s{-gsSmE 公认会计师公会〔英国〕
MF8-q'upyT Association of Futures Exchange Brokers 香港期货经纪协会
e"ehH# i Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
= 5q<_as association of underwriters 承保人组织
d =/0A\O assumption of control 接管
J0 ?kEr assurance 担保；保险；转易；转易书
|M7cB$y assurance of interest 权益的转易
qx t0Jr8 at 19XX price 按一九ＸＸ年价格计算
X_]rtG at a discount 按赔价计算；按贴水价格计算；打折扣
BH">#&j[ at a premium 按溢价计算；按升水价格计算
O2?C * at call 通知付款；按通知
1@DC#2hPr at constant market price 按固定市价计算
9@lWI at constant price 按固定价格计算
ZEAUoC1E1 at cost 按成本计算
JVYH b 60Z at current market price 按当时市价计算；按现时市价计算
;f =m+QXU at current price 按当时价格计算；按现时价格计算
<eoi e6@3 at factor cost 按要素成本计算；按生产要素成本计算
r- <O'^C at money-of-the-day price 按付款当日价格计算
dE7S[O at or better 按指定或较佳价位〔买卖指令〕
^U }k at par 按面值计算；平价
t:2v`uk at sight 见票即付
z3Q&O$5\ at the close 按收市盘
.\n` 4A1z at the opening 按开市盘
+n)n6} S attestation 见证；见证条款
"2l ` XH at-the-money option 平价期权
%{@Q7 attorney 受权人；受托代表人
!y= R)k attornment 新拥有人承认书
-QrC>3xZR attributable profit 可归属利润
V)j[`,M : attributable share value 可归属股份价值
-L1785pB85 Auckland Stock Exchange 奥克兰证券交易所
T3X'73M auction 拍卖
+(W1x
C0 auctioneer 拍卖商
FJ:^pROpm audit 审计；核数
']r8q % Audit Commission 审计署
pk :P;\ Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
WMSJU/-P 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
JZ:@iI5>+ audit review 帐目审查
Ao\xse{E Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
CkT( \6B- audited account 审计帐目；经审计的帐目
JE=t
e(a audited annual account 经审计的周年帐目
X\AH^I6 S audited balance sheet 经审计的资产负债表
G0E5Y;YIN$ auditor 核数师；核数主任；审计师
Bq q=2lj auditor's certificate 核数师证明书；审计师证明书
S/nPK,^d2 auditor's report 核数师报告；审计师报告
Zh=a rlk Aussie bond 澳元债券
2
T!Tiu austerity budget 紧缩预算
c0oHE8@ Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
558P"w0"X Australia All Ordinaries Index 澳洲所有普通股票指数
9a}9cMJ^" Australian Dollar [AUD] 澳元
M|WBJ'#x0 Australian Options Market 澳大利亚期权市场
c0qp-=^&. Australian Securities Commission 澳洲证券事务监察委员会
fpD$%.y'J Australian Society of Certified Practising Accountants 澳洲执业会计师公会
ghk=` !yKw Australian Stock Exchange 澳大利亚证券交易所
Zw.8B0W Austrian Schilling [ATS] 奥地利先令
7>FXsUt_ authentication 认证；鉴证
=<HDek authority to purchase 委托购买证；委购书
Ld4U authorization 认可；核准；授权；授权书
S<tw5!tJ authorization by direction 指示授权
M+)a6 g e authorization by instruction 指令授权
1(
p HC authorization by warrant 令状授权
Wg']a /m authorization of unit trust 单位信托的认可
J ^'El^F authorized agent 指定代理人
-(qRC0V authorized capital 法定资本
2 !s&|lI authorized clerk 出市员
%rzPh<>e authorized dealer 认可交易商
T @ c~ql authorized financial institution 认可财务机构
0 j.K?]f)h authorized fund 认可基金
E}@C4pS authorized fund house 获授权的基金公司；认可基金公司
RkF#NCnL; authorized institution 认可机构
>STtX6h authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
%FO{:@CH authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
Q7 BbST+ authorized insurer 获授权保险人；获认可承保人
P@{ x@9kI authorized investment 特准投资项目
UUah5$Iy authorized person 获授权人
i0vm00oT authorized representative 获授权代表
D(!^$9e9b authorized share capital 法定股本
X8 nos automated quotation system 自动报价系统
o
NtFYY Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
: T*Q 2 自动交易系统〔香港期货交易所有限公司〕
BOs/:ZbK0W automatic adjustment mechanism 自动调整机制
LG # ^g6P automatic adjustment system 自动调整系统
BR,-:?z Automatic Clearing House 自动票据交换所
KZm&sk=QM- automatic exchange rates accumulation system 自动化汇率累集系统
_ yg_?GH Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
^L[:DB{Z automatic teller machine [ATM] 自动柜员机
2jsbg{QS#_ autopay 自动转帐
*FlPGBjJ available assets 可用资产
" 6B7EH available fiscal reserve 现存财政储备
$v^hzC available profit 可用利润
-@orIwA& Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
%TB(E<p` average 平均；平均数；海损
I6>J.6luF9 average basic salary 平均基本薪金
RK3 y q$ average consumer expenditure 平均消费开支；一般消费开支
$l7^-SK`E average cost 平均成本
64 s;EC average cost of land production 增辟土地平均成本
AK:cDKBO average daily turnover 平均每日成交额
$ [gN#QW% average daily wage rate 平均每日工资率
Y' v[2s average expenditure pattern 平均开支模式
] lB zp D average growth rate 平均增长率
5xQ-f average net fixed assets 固定资产平均净值
>=~\b average of relatives 相对价格平均数
$ghZ<Y2}9 average price 平均价格
}3pM,. average propensity to consume 平均消费倾向；一般消费倾向
@<.@ X*#I average propensity to save 平均储蓄倾向；一般储蓄倾向
Gw
M:f/eV average rate 平均率
(3#PKfY+ average revenue 平均收入；平均收益
5KCB^`|b>t average stock 平均库存；平均存货
nxLuzf4 U5 average yearly rent 平均年租
!X>u.}?g avoidance of double taxation 避免双重课税
e+
xQ\LH avoidance of tax 避税
