A:
W<NmsG})_g A share Ａ股；甲类股份
Ib1e#M3 abatement of tax 减税；减扣免税额
. |uLt J ABN AMRO Bank N.V. 荷兰银行
5@ fox I above-the-line expenditure 线上项目支出；经常预算支出
:M j_2 above-the-line receipt 线上项目收入；经常预算收入
kM!V .e[ g ABSA Asia Limited 南非联合亚洲有限公司
?> V6P_r> absolute change 绝对数值变更
Tr&E4e absolute expenditure 实际开支
o'Pu'y absolute guideline figure 绝对准则数字
RZO 5=L9E absolute interest 绝对权益
6Nt$ZYS absolute order of discharge 绝对破产解除令
( ;}tf~~r absolute profit margin 绝对利润幅度
# .<V^ absolute value 实值；绝对值
6^;^r Ulm absolutely vested interest 绝对既得权益
Gy!P,a)z absorbed cost 已吸收成本；已分摊成本
55-D\n< absorption 吸收；分摊；合并
9cQ_mgc h absorption rate 吸收率；摊配率；分摊率
G;TsMq ACB Finance Limited 亚洲商业财务有限公司
$}R$t- acceptable form of reciprocity 合理的互惠条件
YsP/p- acceptable rate 适当利率；适当汇率
bC~~5Cm acceptance agreement 承兑协议
Q2/.6 O8 acceptance for honour 参加承兑
~F w<eY acceptor 承兑人；接受人；受票人
] TSg!H acceptor for honour 参加承兑人
m_* R.a accident insurance 意外保险
.#fPw_i Accident Insurance Association of Hong Kong 香港意外保险公会
:[sOKV i accident insurance scheme 意外保险计划
=XT)J6z^" accident year basis 意外年度基准
kX[ fy7rVt accommodation 通融；贷款
We}lx{E accommodation bill 通融票据；空头票据
Z^zbWFO]5 accommodation party 汇票代发人
? } ( = account balance 帐户余额；帐户结余
=x0No*#|' account book 帐簿
aq Mc6N`z account collected in advance 预收款项
t)N;'v & account current book 往来帐簿
j$x )pB3 ] account of after-acquired property 事后取得的财产报告
u,7zFg)H account of defaulter 拖欠帐目
%6ub3PLw8 account payable 应付帐款
\ZD[ !w7 account payee only [A/C payee only] 只可转帐；存入收款人帐户
`HW:^T account receivable 应收帐款
Ftv8@l account receivable report 应收帐款报表
(ZP87Gz account statement 结单；帐单；会计财务报表
->E=&X account title 帐户名称；会计科目
>qR~'$,$ accountant's report 会计师报告
9s` /~ a@ Accountant's Report Rules 会计师报告规则
Bux'hc accounting and auditing procedure 会计与审计程序；会计与核数程序
? _ <[T Accounting Arrangements 《会计安排》
W#XG; accounting basis 会计基础
\M(* =5 accounting by Official Receiver 破产管理署署长呈交的帐目
u @=?#a$$ Accounting Circular 《会计通告》
9vI]L f P accounting class 会计类别
^bU xLa[. accounting date 记帐日期；会计结算日期
B9X8 accounting for money 款项核算
7>i2OBkAhB Accounting Officer 会计主任
NQ9Ojj{# accounting period 会计报告期；会计期
w#(RW7":F accounting policy 会计政策；会计方针
[f!O6moR6 accounting practice 会计惯例
c8A`<-\MfB accounting principle 会计准则
[B^ G- accounting record 会计记录
44sy`e accounting report 会计报告
6^#uLp> Accounting Services Branch [Treasury] 会计事务部〔库务署〕
`cr(wdvI Accounting Society of China 中国会计学会
[pgZbOIN37 accounting statement 会计报表
^0tw%6: accounting system 会计制度；会计系统
@Bs0Avj . accounting transaction 会计事项；帐务交易
mm[SBiFO\ accounting treatment 会计处理
otr>3a*' accounting year 会计年度
7=P^_LcU accretion 增值；添加
o
}@n>R accrual 应计项目；应累算数目
V U~Dk);Bv accrual basis 应计制；权责发生制
#Hu~}zy accrual basis accounting 应计制会计；权责发生制会计
"0&N} accrue 应累算；应计
G'x .NL accrued benefit 应累算利益
E \{< ;S accrued charges 应计费用
S >Z|) I accrued cumulative preference share dividend 应累算的累积优先股股息
pOga6'aB) accrued expenses 应累算费用
H4<Nnd\ accrued interest payable 应付利息；应计未付利息
#S5`Pd! I accrued interest receivable 应收利息；应计未收利息
h`5)2n+ P accrued right 累算权益
XU-m"_t accruing profit 应累算的利润
nWWM2v accumulated fiscal reserve 累积财政储备
4MW ]EQ- accumulated profit 累积利润；滚存溢利
uQe u4$k! accumulated reserve 累积储备
fgF;&(b accumulation of surplus income 累积收益盈余
Ec]|p6a3 acquired assets 既得资产
x<B'.3y acquisition 收购；购置；取得
*'ZN:5%H acquisition cost 购置成本
x5Zrz<Y$w acquisition expenses 购置费用
HIf{Z* mb acquisition of 100% interest 收购全部股权
#^rU x. acquisition of control 取得控制权
[-w@.^:]X acquisition of fixed assets 购置固定资产
nr\q7 acquisition of shell “买壳”
v{;7LXy0 acquisition price 收购价
Llz[ '"m act of God 天灾
HDIk9WC^ acting partner 执事合伙人
UUtbD&\ active market 买卖活跃的市场；交投畅旺的市场；旺市
<I=$ry6 8 active partner 积极参与的合伙人
P7GRSjG active trading 交投活跃
-_8*41 actual circulation 实际流通
c3xl9S,5 actual cost 实际成本
H+Z SPHs actual expenditure 实际开支；实际支出
=_pwA:z"A actual income 实际入息；实际收入；实际收益
+=P@HfVfiq actual market 现货市场
1n%8j*bJq actual price 现货价；实际价格
rwqv V ^ actual profit 实际利润
/ 8gL.i$ actual quotation 实盘；实际价位；实际报价
B| o%_:]+E actual year basis 按实际年度计算
>a>fb|r actuals 实货
R+=a`0_S actuarial investigation 精算调查
#y; yN7W actuarial principle 精算原则
$L}aQlA1JM actuarial report 精算师报告
& ITuyGmF Actuarial Society of Hong Kong 香港精算学会
OX hAha`R actuarial valuation 精算师估值
|)U|:F/{@ actuary 精算师
~OFvu}] ad referendum agreement 暂定协议；有待覆核的协定
MagM ZR ad valorem duty 从价税；按值征税
G?hK9@ |v ad valorem duty system 从价税制
h##WA=1QZ ad valorem fee 从价费
U/w. M_S ad valorem tariff 从价关税
-{g~TUz additional allowance 额外免税额
'ks{D(` additional amount for unexpired risk 未过期风险的额外款额
raB+,Oi$G additional assessable profit 补加应评税利润
0[a}n6X Tk additional assessment 补加评税
P-Su5F additional commitment 额外承担
%3=J*wj>D additional commitment vote 额外承担拨款
K"{HseN{ additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
RKkGITDk additional dependent parent allowance 供养父母额外免税额
ZX.TqvK/r additional provision 额外拨款
XZph%j0o additional stamp duty 附加印花税
%c/^_. additional tax 补加税罚款；补加税款
%:u[MBe , Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
)]Ti>R O7 adjudged bankrupt 被裁定破产
s#-eN )1R adjudicated bankrupt 裁定破产人
HW_& !ye adjudication fee 裁定费；评定印花税额手续费；评估契据费
R>)MiHcCg adjudication of bankruptcy 裁定破产；宣告破产
3 <SqoJSp adjudication of insolvency 裁定无力偿还债务
y]
V1b{9p adjusted actual 经调整的实数；调整后的实数
|. C1|J'Z adjusted current assets 经调整的流动资产；调整后的流动资产
%|"Qi]c d adjusted figure 经调整的数字；调整后的数额
"Pc$\zJm; adjusted liabilities 经调整的负债；调整后的负债
,4@|1z{bfm adjusted loss 经调整的亏损；调整后的亏损
LAs7>hM 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
E5G{B'%j adjusted profit 经调整的利润；调整后的利润
zg}YGu|J adjusted surplus 经调整的盈余额；调整后的盈余额
1'KishHK= adjusted value 经调整的价值；调整后的价值
zV.pol adjustment 调整；修订；理算〔保险〕
Tz-X o adjustment centre 调剂中心
c CdX0@hY adjustment lag 调整过程的时间差距；调整时差
2qj{n+ adjustment mechanism 调整机制
V[hK2rVH. adjustment of loss 亏损调整
VcgBLkIF adjustment process 调整过程；调整程序
m *X7T adjustment range 调整幅度
%w"nDu2Gcv administered exchange rate 受管制汇率
Fi;VDK(V9 Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
g`,AaWlF administration expenses 行政费用
;Ss$2V'a administration fee 手续费；行政费
>1|g5 administration in bankruptcy 破产管理
-q>^ALf|@> administration order 遗产管理令
/g.]RY+u|x administrator 管理人；遗产管理人
nkY@_N administrator of the estate 遗产管理人
!,&yyx. admission of debt 债项承认书
EESN\_{~. admission of proof 接纳债权证明
G*n2Ii advance 放贷款项；垫付款项；预支款项；预付款项
j$@tK0P advance account 暂支帐目；预付款帐户
%5B%KCCN advance compensation 预付补偿金
j4.&l3 advance from shareholder 股东垫款
Zz"}Cz:bX advance pending reimbursement 预支以待日后付还
H7& xLYQ2 advanced economy 先进经济体系
=x l~][ advancement 预付；预付财产
zICI_*~ advances warrant 垫款令
tJD]
(F advancing 贷出
*i%quMv adverse balance 逆差
]n
v( aM?d adverse exchange 逆汇
tS?lB05TOR advertisement addressed to shareholders 在报章刊登的致股东通告
! -tz4vjw advice for collection 托收通知书
T0e<Slo~C advice of drawing 提款通知书；汇票通知书
ST',4 Oph5 advice of payment 付款通知
Fwfo2 Advisory Committee [Securities and Futures Commission]
*y7 $xa4 谘询委员会〔证券及期货事务监察委员会〕
Y94MI1O5$ Advisory Committee on Diversification 经济多元化谘询委员会
H5xzD9K;/C affidavit 誓章；遗产申报誓章
x0+glQrNN affidavit of no receipt 述明无收款的誓章
_" N\b%CkO affiliate 联号；联营公司；附属公司
!`wW_W affiliated company 附属公司；联号；联营公司
Faac]5u:* affirmation [estate duty] 非宗教式宣誓〔遗产税〕
r/r:oX K affordability 负担能力
S%6U~@hig African Development Bank [AfDB] 非洲开发银行
*"9<TSU%m after-acquired property 事后取得的财产
_%pAlo_6 after-hours dealing 市后交易
4<v;1
after-tax profit 税后盈利；税后利润；税后溢利
Dn;p 4T@ agency agreement 代理协议
>P(`MSc agency expenses 代理机构的开支
FjKq%.=# agency fee 代理费
1:NS}r+>3. Agency Law 《代理法》
- r#K#v3 agent 代理人；承销人
uHM@h{r agent of company 公司代理人
>L>+2z agent's fee 代理人费；经纪费
1 /iE`Si aggregate 总计；总数；总体数字
cf;H t^M\ aggregate amount 总款额；总额
AtHS@p aggregate assets and liabilities 总体资产与负债
* gqSWQ aggregate at constant price 按固定价格计算的总体数字
Pv){sYUh aggregate demand 总需求
j}WByaZ& aggregate gross position 总持仓量
hnxc`VX>g aggregate limit 总限额
AR B7>" aggregate of salaries tax 合计薪俸税
"yh Pm aggregate performance 总体表现；总体业绩
~"dhu]^ aggregate supply 总体供应
?J&)W,~ aggregate surplus 总盈余
RQ'
H!(K aggregate total 整体总额
J=}F2C
aggregate value 总值；合计价值
{d!Y3+I%G aggregated basis 合计基准
IgX4.]W5 aggregated net chargeable income 合计应课税入息实额
<^>< 3U` aggregation 合并计算；合计；总和
bLS&H[f K aggregation of incomes of husband and wife 夫妇入息合并计算
Wmz`& nsn[ aggregation of property 财产的总和
Fdt}..H% agio 差价；贴水
= >LZm+P 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》
%+tV/7|F Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
ME+em1ZH 《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》
S +I^!gT Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
AV4~U:vU 《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》
*4yN3y Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
2$0)?ZC?= 《香港政府和大韩民国政府关于相互促进和保护投资协定》
}Ik1bkK agreement for a settlement 授产协议
8LrK94 agreement for assignment 转让协议
i0Pn Z
J agreement for sale 售卖协议；买卖协议
7
.+al)hl agreement for sale and purchase 买卖协议
v59nw]' agreement for the payment of interest 支付利息协议
.W.;~`EW agreement for the repayment of money 还款协议
Sb"2I m > agreement of reinsurance 再保险协议
& Ocu# Cb Agricultural Bank of China 中国农业银行
KH<v@ IJ\ air passenger departure tax 飞机乘客离境税
2C/%gcN > Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
KD*O%@X5C airport tax 机场税
<r\ I"z$ alcohol duty 酒精税
p:[LnL alienation 让与；让渡；转让
DeQDH5X" alimony 生活费；赡养费
! v>ew9 All Ordinaries Index [AOI] 所有普通股指数
dgc& [
all risks 全险；综合险
! D1zXXq All Sales Record for Stock Market 《股票市场成交报告》
!nw [ Allied Capital Resources Limited 新联财务有限公司
YoSQN/Z all-items index [Consumer Price Index] 总指数〔消费物价指数〕
d Wpk=' allocation letter 拨款信件
,"G \f1 allocation of fund 分配款项；预留款项
J$[Q?8
ka allocation of profit 利润分配；溢利分配
nQLs<]h1 allocation warrant 拨款令
HeS '~Z$ allotment 分配；配股
eyB_l.U7 allotment notice 股份配售通知；配股通知
F(4yS2h( allotment of shares 股份分配
-Ktwo_ V* allowable 可获宽免；免税的
0m=(W^c allowable business loss 可扣除的营业亏损
uiMIz?+ allowable expenses 可扣税的支出
JvJ;bFXD allowance 免税额；津贴；备抵；准备金
Q[_ Ni1 5 allowance for debts 债项的免税额
e\N0@ allowance for depreciation by wear and tear 耗损折旧免税额
w}k B6o] allowance for funeral expenses 殡殓费的免税额
?r3e*qJGn allowance for inflation 为通货膨胀而预留的款项；通胀准备金
z8iENECwj allowance for repairs and outgoings 修葺及支出方面的免税额
14l; * allowance to debtor 给债务人的津贴
yT:!%\F9 alteration of capital 资本更改
K51 fC4'{ alternate trustee 候补受托人
RVF F6N^ amalgamation 合并
&?T $ {*~ ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
/hci\-8 N~ ambit of charges 征税范围；收费范围
?5~!i9pY amended valuation 经修订的估值
s]x2DH+_ American Commodities Exchange 美国商品交易所
9d\N[[Vu]R American Express Bank Limited 美国运通银行
L82 NP)St American Stock Exchange 美国证券交易所
x#
8I Z amortization 摊销
[.3sE amount due from banks 存放银行同业的款项
8 +(c 1 amount due from banks abroad 存放海外银行同业的款项
!-( J-45 amount due from holding companies 控股公司欠款
k3yxx]Rk/ amount due from local banks 存放本港银行同业的款项
4ftj>O amount due to banks 银行同业的存款
zoXuFg amount due to banks abroad 海外银行同业的存款
l1RlYl5 amount due to holding companies 控股公司存款
`|,tCM&- amount due to local banks 本港银行同业的存款
AM/lbMr amount due to outport banks 外埠银行同业的存款
l<N ?' & amount for note issue 发行纸币的款额
-$R5 amount of bond 担保契据的款额
P"Rk? lL amount of consideration 代价款额
4 amount of contribution 供款数额
z7q%,yw3N amount of indebtedness 负债款额
rWe
8D/oc amount of principal of the loan 贷款本金额
SALCuo"L amount of rates chargeable 应征差饷数额
{ _X#fq0} amount of share capital 股本额
C yf]`* amount of sums assured 承保款额
3@HIpQM3 amount of variation 变动幅度
Pz
{Ig amount of vote 拨款数额
0UjyMEiK amount payable 应付款额
8b~7~VCk amount receivable 应收款额
*1v_6<;2i< Amsterdam Stock Exchange 阿姆斯特丹证券交易所
uXNp!t Y analysis 分析
mxhW|}_-j ancillary risk 附属风险
OfLM annual account 周年帐目；周年帐目报表；年度决算；年结
]+,nA R annual accounting date 年结日期
P:a*t[+ annual allowance 每年免税额；年积金；年度津贴；年津
*NjMb{[ZQ annual balance 年度余额
hDb HSZ annual disposable income 每年可动用收入
k>-'AWH^v annual estimates 周年预算
hvcR.f)C> annual fee 年费
Cha?7F[xL annual general meeting 周年大会
c#x7N9;"! annual growth rate 年增率；每年增长率
p[ gAZ9 annual long-term supplement 长期个案每年补助金
2K~tDNv7 annual pensionable emolument 可供计算退休金的年薪
c}\
d5R_ L annual report 年报
0gi }"v Annual Report on the Consumer Price Index 《消费物价指数年报》
F]SIT\kBm annual return 周年报表；周年申报表；每年报税表格
4^BLSK~( Annual Return Rules 《周年报表规则》
%Fm`Y .l annual review of consumer prices 每年消费物价回顾
`#<eA*^g5 annual roll-forward basis 逐年延展方式
0k 7"H]J annual salary 年薪
C=EhY+5 annual statement 年度报表；年度决算表
8fEAYRGd Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
c0hdLl; 5 annuitant 年金受益人
eo ]a'J9( annuity 年金
x"!#_0TT} annuity contract 年金合约
3]7ipwF2q annuity on human life 人寿年金
#PPsRKj3c antecedent debt 先前的债项
98 ayA$ ante-dated cheque 倒填日期支票
I')x]edU anticipated expenditure 预期开支
cnYYs d{ anticipated net profit 预期纯利
/Sh4pu"' anticipated revenue 预期收入
*fOIq88
anti-inflation measure 反通货膨胀措施
MIJ%_=sm4: anti-inflationary stance 反通货膨胀立场
8 ZzU^x apparent deficit 表面赤字
A7e_w
7?a apparent financial solvency 表面偿债能力
Qvs(Rt3?y apparent partner 表面合伙人
2nYiG)tg application for personal assessment 个人入息课税申请书
roL]v\tr application of fund 资金应用
G dL4|xv application to release as liquidator and to destruct the books of accounts and documents
3XBp6` 申请免除清盘人职务及毁灭帐簿与文件
GMt)}Hz appointed actuary 委任精算师
25w6KBTe;: appointed auditor 委任核数师；委任审计师
Ic_t c appointed trustee 委任的受托人
H8x:D3C0 appointer 委任人
1 =- X<M75 apportioned pro rata 按比例分摊
uvNnW}G4 apportionment 分配；分摊
H|x k${R` Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
X.:_"+ I; apportionment formula 分摊方程式
Je@p5(f apportionment of estate duty 遗产税的分摊
s}<)B RZi appraisal 估价；评估
B##C{^5A` appreciable growth 可观增长
,at-ci\' appreciable impact 显着影响
<"{+ appreciable increase 可观增长
=7H.F:BBG appreciation 增值；升值
64;oB_ appreciation against other currencies 相对其他货币升值
S/) appreciation of the exchange value of Hong Kong dollar 港元汇值上升
H o:}Bn
g appreciation tax 增值税
}.w#X appropriation 拨款；拨用；拨付
` 3vN R" appropriation account 拨款帐目
WJBW: 2=; Appropriation Bill 拨款法案
4bFv"b appropriation-in-aid system 补助拨款办法
EPR(i#xU approved assets 核准资产
Qdh"X^^ approved basket stock 认可一篮子证券
~ rQ4n9G approved budget 核准预算
0 %C!`7 approved charitable donation 认可慈善捐款
|ORm S& 7 approved charitable institution 认可慈善机构
k_-vT approved currency 核准货币；认可货币
' aLPTVM^ approved estimates 核准预算
lu<Np9/5< approved estimates of expenditure 核准开支预算
{8ld:ZP approved overseas insurer 核准海外保险人
`*|LI approved overseas trust company 核准海外信托公司
DKf}4 7y approved pooled investment fund 核准汇集投资基金
zS,%msT^A approved provident fund scheme 认可公积金计划
5Q2TT $P approved provision 核准拨款
/QM0.{Ypl approved redeemable share 核准可赎回股份
8Q#t\$RY approved regional stock 认可地区性证券
!tm|A`<g#< approved retirement scheme 认可退休金计划
bEEJV F0 approved subordinated loan 核准附属贷款
&8I WDx.7} arbitrage 套戥；套汇；套利
_ +0uju?o} arbitrageur 套戥者；套汇者
w;z@py arbitrary amount 临时款项
~Q3WBOjn arrangement 措施；安排；协定
}6yxt9 arrears 欠款
q{jk.:;' arrears of pay 欠付薪酬
qQ2 arrears of revenue 逾期未收税款；逾期未收的帐项
}39M_4a& articles of association 组织章程；组织细则；组织章程细则
6C@0[Q\ER Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
8H HgN`_ ascertainment of profit 确定利润
ksxO<Y "Asia Clear" “亚洲结算系统”
'Hcd&3a Asia Commercial Bank Ltd. 亚洲商业银行有限公司
oaH +c9v Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
!W (/Y9g# Asian Development Fund [ADF] 亚洲发展基金
"E 4i >g Asian dollar bond 亚洲美元债券
7 "h=MB_ Asian dollar market 亚洲美元市场
;D %5 nnr Asian dollar rate 亚洲美元利率
\H"/2o%l") Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
7 UB8N vo Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
bdNY 7|j` asked price 沽盘；喊价；索价；卖方报价
g: H[#I assessable income 应评税入息
znGZULa# assessable loss 应评税亏损
CfazD??x assessable profit 应评税利润
s8/ozaeo assessable value 应评税值
(2hk < assessed profit 估定利润
WzNG<rG assessed value 经评估价值
R|cFpRe assessment 评税；评定；估价；评税单
PaU@T! v assessment number 评税编号；估价编号
t*ri`}a{v assessment of additional tax 补加税评税
|hZ|+7 assessment of performance 业绩评估；实绩评价
;[;S_|vZ=) Assessor 评税主任
jn5=N[hd asset price bubbles 资产价格泡沫
uL qpbn asset-backed securities 具资产保证的证券
oj,Vi-T Z assets accretion 资产增值
-wG[>Y assets and liabilities 资产与负债
\&l*e assets betterment statement 资产递增表；资产改进表
xKkVSEup assets lending 实物放款；有抵押贷款
KU 8Cl>5 assets of the company passing on the death 死者去世时转移的公司资产
;
HR\R assets pledged as security for liabilities 用作负债抵押的资产
A[wxa assets portfolio 资产投资组合
noB}p4 assets price 资产价格
_s*uF_: 3 assets quality 资产质素
;dpS@;v assets realization 资产变现
PHE; assets refinancing arrangement 资产再集资安排
O23]!S<; assets securitization 资产证券化
kW7&~tX assets situated outside Hong Kong 在香港以外地方的资产
k~W;TCJs assets stripping 削减资产；拆卖资产
10QNV=yK7s assets value 资产值
*/fs.G:P assignee 承让人
v/4X[6( assignment 转让；转让书；转让契
E Ni%ge'": assignment of interest 权益转让
7Vof7Y < assignment of letters patent and trade mark 专利证书及商标转让
@EH4N%fH assignment of property 物业转让；物业转让书
Z7k1fv:S^ assignment right 转让权
~Krg8s!F& assignor 转让人
WZDokS R associate 有联系的人；有关连人士；相联者；合伙人；联系人
Z_hBd['! Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
2#Q"@ associate member 附属会员
: \ON+LQr associated body corporate 相联法人团体
8B% O%*5` associated company 相联公司；联属公司
^.><t+tM associated corporation 相联法团
` Q!FMv6Y^ Association of Chartered Certified Accountants [ACCA] [United Kingdom]
o@Cn_p^X 公认会计师公会〔英国〕
? >< Association of Futures Exchange Brokers 香港期货经纪协会
lD+y, "; Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
BGk<NEzH association of underwriters 承保人组织
2EI m assumption of control 接管
{f6A[ZO; J assurance 担保；保险；转易；转易书
^LQ lfd assurance of interest 权益的转易
?\/dfK:! at 19XX price 按一九ＸＸ年价格计算
[{d[f| at a discount 按赔价计算；按贴水价格计算；打折扣
-
KoA[UJ at a premium 按溢价计算；按升水价格计算
O#89M% at call 通知付款；按通知
p-i]l.mT5 at constant market price 按固定市价计算
*T}dv)8 at constant price 按固定价格计算
6nhfI\q3wY at cost 按成本计算
V~%WKQ at current market price 按当时市价计算；按现时市价计算
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$ at current price 按当时价格计算；按现时价格计算
bvxxE/?Ni at factor cost 按要素成本计算；按生产要素成本计算
_sD]Viqc at money-of-the-day price 按付款当日价格计算
3M>FU4Ug2 at or better 按指定或较佳价位〔买卖指令〕
pdXgr)Uv at par 按面值计算；平价
!WVabdt at sight 见票即付
MHzsxF| at the close 按收市盘
c# 4ZDjvm6 at the opening 按开市盘
w7]p9B attestation 见证；见证条款
"e!$=;5 at-the-money option 平价期权
~wd?-$;070 attorney 受权人；受托代表人
@"#gO:|[i0 attornment 新拥有人承认书
Wb-'E %K attributable profit 可归属利润
'~vSH9nx/ attributable share value 可归属股份价值
1:~m)"?I_^ Auckland Stock Exchange 奥克兰证券交易所
p <^/T,&I auction 拍卖
f<t*#]< auctioneer 拍卖商
^9m]KEucd7 audit 审计；核数
Ee?K|_\${ Audit Commission 审计署
OM&\Mo Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
MRY)m@*+6 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〕
7n3x19T audit review 帐目审查
qI/r_ Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
:."n@sA@ audited account 审计帐目；经审计的帐目
l Ib>t audited annual account 经审计的周年帐目
^`PSlT3<F audited balance sheet 经审计的资产负债表
2/<WWfX' auditor 核数师；核数主任；审计师
;V(}F!U\z auditor's certificate 核数师证明书；审计师证明书
' Q;?_,` auditor's report 核数师报告；审计师报告
k=q%FlE Aussie bond 澳元债券
`O pC-Z& austerity budget 紧缩预算
ObHz+qRG Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
= ,E(!Sp Australia All Ordinaries Index 澳洲所有普通股票指数
o dQ&0 d Australian Dollar [AUD] 澳元
:?of./Df| Australian Options Market 澳大利亚期权市场
WaZ@ Australian Securities Commission 澳洲证券事务监察委员会
w<^2h}5 Australian Society of Certified Practising Accountants 澳洲执业会计师公会
@'| 6lG Australian Stock Exchange 澳大利亚证券交易所
E/Gs',Y Austrian Schilling [ATS] 奥地利先令
n <(5B|~y authentication 认证；鉴证
)T~ +>+t authority to purchase 委托购买证；委购书
!gH.st authorization 认可；核准；授权；授权书
wQ/@+$> authorization by direction 指示授权
/)OO)B-r authorization by instruction 指令授权
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authorization by warrant 令状授权
QBT-J`Pz authorization of unit trust 单位信托的认可
)-Sl / G authorized agent 指定代理人
vkauX :M authorized capital 法定资本
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authorized clerk 出市员
>j~70 ? authorized dealer 认可交易商
{] ^%?]e authorized financial institution 认可财务机构
sT T455h) authorized fund 认可基金
{xb%P!o` authorized fund house 获授权的基金公司；认可基金公司
[A Ol uS authorized institution 认可机构
M#jee E-}% authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
q8yJW-GA authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
, % DAh authorized insurer 获授权保险人；获认可承保人
x6cl(J} authorized investment 特准投资项目
_( A +_| authorized person 获授权人
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qiq authorized representative 获授权代表
Ta5iY
} authorized share capital 法定股本
-tdON automated quotation system 自动报价系统
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jNd&H Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
l4.@YYzbp. 自动交易系统〔香港期货交易所有限公司〕
0JWD] " automatic adjustment mechanism 自动调整机制
YyBq+6nq5 automatic adjustment system 自动调整系统
.Im+()b&& Automatic Clearing House 自动票据交换所
u KdX4 automatic exchange rates accumulation system 自动化汇率累集系统
T {J`t*Ym Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
)RKhEm%Vr2 automatic teller machine [ATM] 自动柜员机
2o7C2)YT$ autopay 自动转帐
U=?"j-w N available assets 可用资产
|N3 Co B available fiscal reserve 现存财政储备
{qdhp_~^l available profit 可用利润
-VT?/=Y
s Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
zp Q/E average 平均；平均数；海损
fi@+sw fc average basic salary 平均基本薪金
kFs kn55 average consumer expenditure 平均消费开支；一般消费开支
UD q KF85H average cost 平均成本
iKTU28x average cost of land production 增辟土地平均成本
_=$!T;}lE average daily turnover 平均每日成交额
4Tw1gas. average daily wage rate 平均每日工资率
1|$Rzt%ge average expenditure pattern 平均开支模式
\$Qm2XKrK average growth rate 平均增长率
g. VIe average net fixed assets 固定资产平均净值
#)eJz1 ~ average of relatives 相对价格平均数
T#;*I#A: average price 平均价格
(ZR"O8 average propensity to consume 平均消费倾向；一般消费倾向
SPm5tU average propensity to save 平均储蓄倾向；一般储蓄倾向
> <[ . average rate 平均率
r*xw\ average revenue 平均收入；平均收益
?4||L8j2^ average stock 平均库存；平均存货
<(lSNGv5N average yearly rent 平均年租
?mUu(D:7D avoidance of double taxation 避免双重课税
Uwil*Jh avoidance of tax 避税
