A:
h#;fBQ]
A share Ａ股；甲类股份
O_(J',++ abatement of tax 减税；减扣免税额
#^xiv/ sV ABN AMRO Bank N.V. 荷兰银行
~wh8)rm above-the-line expenditure 线上项目支出；经常预算支出
~) sb\o
above-the-line receipt 线上项目收入；经常预算收入
Woe sE:NiR ABSA Asia Limited 南非联合亚洲有限公司
W53i5u( absolute change 绝对数值变更
0y2iS' t
absolute expenditure 实际开支
|p .mA-81 absolute guideline figure 绝对准则数字
YC*S;q absolute interest 绝对权益
q^O{LGN absolute order of discharge 绝对破产解除令
%+>I1G absolute profit margin 绝对利润幅度
9~Q .[ A absolute value 实值；绝对值
k3^S^Bv\ absolutely vested interest 绝对既得权益
7QQ1oPV absorbed cost 已吸收成本；已分摊成本
~`8`kk8 absorption 吸收；分摊；合并
,i,f1XJ| absorption rate 吸收率；摊配率；分摊率
C Z|Y o ACB Finance Limited 亚洲商业财务有限公司
&eK8v]|"W acceptable form of reciprocity 合理的互惠条件
jO !!. w acceptable rate 适当利率；适当汇率
YNk?1#k?i acceptance agreement 承兑协议
,f} s!>j acceptance for honour 参加承兑
L{<E'#@F acceptor 承兑人；接受人；受票人
"1h|1'S50? acceptor for honour 参加承兑人
|]\qI accident insurance 意外保险
0#XZ_(@% Accident Insurance Association of Hong Kong 香港意外保险公会
n8R{LjJ2@ accident insurance scheme 意外保险计划
?}B_'NZ% accident year basis 意外年度基准
4+ yd/^S accommodation 通融；贷款
C O 5?UgA accommodation bill 通融票据；空头票据
'DRyOJn r accommodation party 汇票代发人
jc)D*Cf account balance 帐户余额；帐户结余
pA1Tod account book 帐簿
*8X: fq account collected in advance 预收款项
:N%]<Mq account current book 往来帐簿
]#+fQR$ ! account of after-acquired property 事后取得的财产报告
3 T & m account of defaulter 拖欠帐目
0o( / %31] account payable 应付帐款
'rq
[P ", account payee only [A/C payee only] 只可转帐；存入收款人帐户
oy/#,R_n% account receivable 应收帐款
a"#5Jc R3 account receivable report 应收帐款报表
j.AAY ?L account statement 结单；帐单；会计财务报表
%J2u+K account title 帐户名称；会计科目
YX@[z
5* accountant's report 会计师报告
mEhVc! Accountant's Report Rules 会计师报告规则
xjv?Z" X accounting and auditing procedure 会计与审计程序；会计与核数程序
Q 4_j `q Accounting Arrangements 《会计安排》
g%[lUxL accounting basis 会计基础
E]_sl/`{od accounting by Official Receiver 破产管理署署长呈交的帐目
-zG/@.
Accounting Circular 《会计通告》
"mHSbG accounting class 会计类别
pkBm AJb@ accounting date 记帐日期；会计结算日期
/1o~x~g(b accounting for money 款项核算
L[##w?Xf. Accounting Officer 会计主任
M^k~w{ accounting period 会计报告期；会计期
NWb,$/7T accounting policy 会计政策；会计方针
8 :Z3Q accounting practice 会计惯例
1_XdL?h#o accounting principle 会计准则
$I>.w4G} accounting record 会计记录
Sf
lHSMFw accounting report 会计报告
b _cD
>A Accounting Services Branch [Treasury] 会计事务部〔库务署〕
0u - '{6 Accounting Society of China 中国会计学会
Jr
9\j3J{ accounting statement 会计报表
6S<J'9sE accounting system 会计制度；会计系统
+<8r?d2 accounting transaction 会计事项；帐务交易
gbQrSJs!Zh accounting treatment 会计处理
ix*n<lCoC accounting year 会计年度
dM#\h*:= accretion 增值；添加
o!\Vk~Vi& accrual 应计项目；应累算数目
~ hYG% accrual basis 应计制；权责发生制
0j_`7<,: accrual basis accounting 应计制会计；权责发生制会计
a|lcOU accrue 应累算；应计
N[ E
t accrued benefit 应累算利益
om;jXf}A accrued charges 应计费用
dJ:EXVU accrued cumulative preference share dividend 应累算的累积优先股股息
9M<qk si accrued expenses 应累算费用
umSbxEZU@ accrued interest payable 应付利息；应计未付利息
W@#)8];> accrued interest receivable 应收利息；应计未收利息
krI<'m;a accrued right 累算权益
~/ iE accruing profit 应累算的利润
*,@dt+H! y accumulated fiscal reserve 累积财政储备
] 6M- s accumulated profit 累积利润；滚存溢利
kCLz@9>FQ accumulated reserve 累积储备
fZT=q^26 accumulation of surplus income 累积收益盈余
^Shz[=fd acquired assets 既得资产
w+*Jl}&\ acquisition 收购；购置；取得
nOp\43no acquisition cost 购置成本
fh}\ #WE" acquisition expenses 购置费用
V= !!;KR0 acquisition of 100% interest 收购全部股权
EcBSi995dj acquisition of control 取得控制权
`NyvJt^< acquisition of fixed assets 购置固定资产
_ z{:Q acquisition of shell “买壳”
+hV7o!WxC acquisition price 收购价
b":cj:mxL act of God 天灾
YM/GSSq acting partner 执事合伙人
gKn"e|A active market 买卖活跃的市场；交投畅旺的市场；旺市
9.D'! active partner 积极参与的合伙人
YYZE-{ % active trading 交投活跃
qL
UbRp actual circulation 实际流通
=<n+AqJ% actual cost 实际成本
*siS4 RX2 actual expenditure 实际开支；实际支出
|*i0h `a actual income 实际入息；实际收入；实际收益
7`| $uIM` actual market 现货市场
$Rd74;edn actual price 现货价；实际价格
f9X*bEl9;` actual profit 实际利润
yA
\C3r' actual quotation 实盘；实际价位；实际报价
a
0Hzf actual year basis 按实际年度计算
IF$f^$ actuals 实货
u])N^AY"sj actuarial investigation 精算调查
kd 9hz-* actuarial principle 精算原则
d7N}-nsB actuarial report 精算师报告
YeptYW@xfw Actuarial Society of Hong Kong 香港精算学会
_;L9&>!p6 actuarial valuation 精算师估值
i|)<#Ywl actuary 精算师
1^b-J0 ad referendum agreement 暂定协议；有待覆核的协定
_Cj u C`7 ad valorem duty 从价税；按值征税
AQQeLdTq ad valorem duty system 从价税制
4}gqtw: ad valorem fee 从价费
q.g<g u] ad valorem tariff 从价关税
L6J=m#Ld additional allowance 额外免税额
s+h`,gg9 additional amount for unexpired risk 未过期风险的额外款额
BC 9rsb additional assessable profit 补加应评税利润
X GbtmmQG additional assessment 补加评税
_ U|s!60' additional commitment 额外承担
|Q?IV5%$ additional commitment vote 额外承担拨款
w8%<O^wN, additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
1|q$Wn:* additional dependent parent allowance 供养父母额外免税额
-c~nmPEG6 additional provision 额外拨款
uIiE,.Uu} additional stamp duty 附加印花税
v<HhB.t. additional tax 补加税罚款；补加税款
{^1D|y Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
\%K< S adjudged bankrupt 被裁定破产
#\GWYWkR adjudicated bankrupt 裁定破产人
a=.A /;|0* adjudication fee 裁定费；评定印花税额手续费；评估契据费
0 x4p!5 adjudication of bankruptcy 裁定破产；宣告破产
$*\[I{Zau} adjudication of insolvency 裁定无力偿还债务
j yb/aov adjusted actual 经调整的实数；调整后的实数
)F8G q, adjusted current assets 经调整的流动资产；调整后的流动资产
r**u=q %p adjusted figure 经调整的数字；调整后的数额
4S`2")V adjusted liabilities 经调整的负债；调整后的负债
vxzh|uF adjusted loss 经调整的亏损；调整后的亏损
TG=) KS 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
`lRZQ:27X adjusted profit 经调整的利润；调整后的利润
F%UyFUz adjusted surplus 经调整的盈余额；调整后的盈余额
N~=p+Ow[H adjusted value 经调整的价值；调整后的价值
t s<5%{M( adjustment 调整；修订；理算〔保险〕
C C;T[b& adjustment centre 调剂中心
n?
e &I>1W adjustment lag 调整过程的时间差距；调整时差
t$ m268m~ adjustment mechanism 调整机制
y9cW&rDH adjustment of loss 亏损调整
hl(M0cxEWP adjustment process 调整过程；调整程序
' jf$3 adjustment range 调整幅度
"W?<BpV~@! administered exchange rate 受管制汇率
+ng8!k Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
{r?O>KDQf( administration expenses 行政费用
jSsbLa@ administration fee 手续费；行政费
:,h47'0A administration in bankruptcy 破产管理
PmZ -H> administration order 遗产管理令
K. Nun)< administrator 管理人；遗产管理人
7hlgm7 ^ administrator of the estate 遗产管理人
n{s
`XyH admission of debt 债项承认书
.J6Oiv.E admission of proof 接纳债权证明
qL/4mM0 advance 放贷款项；垫付款项；预支款项；预付款项
dq+VW}[EO advance account 暂支帐目；预付款帐户
Z@nWx]iz advance compensation 预付补偿金
ODy K/Q3 advance from shareholder 股东垫款
k1e0kxn advance pending reimbursement 预支以待日后付还
"94e-Nx advanced economy 先进经济体系
UA>UW!I advancement 预付；预付财产
Mj&q"G advances warrant 垫款令
j7IX"O%f\ advancing 贷出
(C
dx7v2Nh adverse balance 逆差
{*Ry T.J adverse exchange 逆汇
.]SE>3 advertisement addressed to shareholders 在报章刊登的致股东通告
-aK_ advice for collection 托收通知书
JL5
) advice of drawing 提款通知书；汇票通知书
C_mPw advice of payment 付款通知
W3 Oj6R Advisory Committee [Securities and Futures Commission]
9lbe[w @
谘询委员会〔证券及期货事务监察委员会〕
gXBC=
?jl Advisory Committee on Diversification 经济多元化谘询委员会
Q x}\[ affidavit 誓章；遗产申报誓章
>k )}R|tJ affidavit of no receipt 述明无收款的誓章
g
<S&sYF5 affiliate 联号；联营公司；附属公司
L #c*) affiliated company 附属公司；联号；联营公司
1S / KT4 affirmation [estate duty] 非宗教式宣誓〔遗产税〕
h; ?=:( affordability 负担能力
rtd&WkU
rD African Development Bank [AfDB] 非洲开发银行
d:cs8f4> after-acquired property 事后取得的财产
00X~/'! after-hours dealing 市后交易
Wnm?a!j5 after-tax profit 税后盈利；税后利润；税后溢利
a NhI<.v agency agreement 代理协议
owM3Gz%?UA agency expenses 代理机构的开支
biLx-F c agency fee 代理费
}SpjB Agency Law 《代理法》
-LI^ (_ agent 代理人；承销人
4i Mo&E< agent of company 公司代理人
\Ld/'Z;w agent's fee 代理人费；经纪费
CT(VV6I\ aggregate 总计；总数；总体数字
s
~ c_9,JK aggregate amount 总款额；总额
FRqJ#yd] aggregate assets and liabilities 总体资产与负债
do@`(f3 g aggregate at constant price 按固定价格计算的总体数字
7VQ|3`!< aggregate demand 总需求
o?%1 ^6&HE aggregate gross position 总持仓量
US3rkkgDO aggregate limit 总限额
lM oi5q aggregate of salaries tax 合计薪俸税
`/$yCXy aggregate performance 总体表现；总体业绩
:)hS-*P aggregate supply 总体供应
+0) s {? aggregate surplus 总盈余
8@ y@} aggregate total 整体总额
O7 5^(keW aggregate value 总值；合计价值
@AET.qGC aggregated basis 合计基准
y;aZMT. YI aggregated net chargeable income 合计应课税入息实额
,kS3Ioj aggregation 合并计算；合计；总和
sx7;G^93 aggregation of incomes of husband and wife 夫妇入息合并计算
[*^` rQ aggregation of property 财产的总和
"O@L
IR7 agio 差价；贴水
/o%J / | Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
rV;X1x}l Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
r1dP9MT\8 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
pD;'uEFBQ Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
,tqMMBwC~_ 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
3Run.Gv\ Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
V/xGk9L~ 《香港政府和大韩民国政府关于相互促进和保护投资协定》
8ExEhB X8 agreement for a settlement 授产协议
)%H@.;cD_r agreement for assignment 转让协议
k<xPg5 agreement for sale 售卖协议；买卖协议
[HNWM/ff7+ agreement for sale and purchase 买卖协议
Xo^P=uf% agreement for the payment of interest 支付利息协议
%N``EnF2 agreement for the repayment of money 还款协议
9HJrMX agreement of reinsurance 再保险协议
K`} 8fU Agricultural Bank of China 中国农业银行
36MqEUjyB air passenger departure tax 飞机乘客离境税
4L<h%
'Zn Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
za$v I?ux airport tax 机场税
_ zM/>Qa alcohol duty 酒精税
{-?^j{O0. alienation 让与；让渡；转让
Nmu;+{19M alimony 生活费；赡养费
. &Tcds All Ordinaries Index [AOI] 所有普通股指数
N<XS-XB , all risks 全险；综合险
v',% All Sales Record for Stock Market 《股票市场成交报告》
/*Xr^X6 Allied Capital Resources Limited 新联财务有限公司
E d6k7 all-items index [Consumer Price Index] 总指数〔消费物价指数〕
e\o>(is allocation letter 拨款信件
}_,1i3Rip allocation of fund 分配款项；预留款项
W%$sA}O allocation of profit 利润分配；溢利分配
%#7NCdk;S allocation warrant 拨款令
i
b $2qy allotment 分配；配股
|KH9 81 allotment notice 股份配售通知；配股通知
}C6RgE.6< allotment of shares 股份分配
abAX)R' allowable 可获宽免；免税的
NmbA~i allowable business loss 可扣除的营业亏损
[3KP@'52k allowable expenses 可扣税的支出
+q*Cw>t / allowance 免税额；津贴；备抵；准备金
*i`t4N
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z\F#td{ r allowance for depreciation by wear and tear 耗损折旧免税额
$F#eD 0| allowance for funeral expenses 殡殓费的免税额
Lo{g0~?x* allowance for inflation 为通货膨胀而预留的款项；通胀准备金
ORdS|y;: allowance for repairs and outgoings 修葺及支出方面的免税额
26K sP .- allowance to debtor 给债务人的津贴
|mS-<e8LY4 alteration of capital 资本更改
gt>k]0 alternate trustee 候补受托人
WR<,[*Mv^ amalgamation 合并
O w3t2G ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
}M0GPpv ambit of charges 征税范围；收费范围
g]mR ;T3 amended valuation 经修订的估值
rYn)E=FG/ American Commodities Exchange 美国商品交易所
*ydh.R<hb American Express Bank Limited 美国运通银行
C)z?-f American Stock Exchange 美国证券交易所
J^ y}3ON amortization 摊销
-u nK; amount due from banks 存放银行同业的款项
zn3]vU! amount due from banks abroad 存放海外银行同业的款项
nD5+&M0 amount due from holding companies 控股公司欠款
8aMmz!S amount due from local banks 存放本港银行同业的款项
cxig <W amount due to banks 银行同业的存款
EjF2mkA* amount due to banks abroad 海外银行同业的存款
@
=XJ< amount due to holding companies 控股公司存款
E&_q"jJRi amount due to local banks 本港银行同业的存款
?cvV~&$gc amount due to outport banks 外埠银行同业的存款
m zGMYi* amount for note issue 发行纸币的款额
0n u& JQ amount of bond 担保契据的款额
b;2[E/JKB amount of consideration 代价款额
Hl*V i3bQU amount of contribution 供款数额
-(Fhj Ir amount of indebtedness 负债款额
n@ PXC8} amount of principal of the loan 贷款本金额
`P4 3O gA amount of rates chargeable 应征差饷数额
/>0
Bm`A amount of share capital 股本额
{y CE >F\ amount of sums assured 承保款额
"?n;dXYSi amount of variation 变动幅度
+YFA Zv7` amount of vote 拨款数额
}fqy vI amount payable 应付款额
Vm8rQFCp74 amount receivable 应收款额
\b6vu^;p Amsterdam Stock Exchange 阿姆斯特丹证券交易所
W>'KE:!sp analysis 分析
\; FE@ ancillary risk 附属风险
hf1h*x^J annual account 周年帐目；周年帐目报表；年度决算；年结
esk~\ !d annual accounting date 年结日期
y BYZ? gc annual allowance 每年免税额；年积金；年度津贴；年津
Sa 8T'%W annual balance 年度余额
t wr-+rm2 annual disposable income 每年可动用收入
6$5?%ZLJ annual estimates 周年预算
xW uvT, ^ annual fee 年费
p\G1O*Z annual general meeting 周年大会
WMXxP gik annual growth rate 年增率；每年增长率
h~r&7G@[} annual long-term supplement 长期个案每年补助金
j FH wu* annual pensionable emolument 可供计算退休金的年薪
x
T{ s%wE annual report 年报
z 0-[ RGg Annual Report on the Consumer Price Index 《消费物价指数年报》
!;U;5 e=0 annual return 周年报表；周年申报表；每年报税表格
87p tab@ Annual Return Rules 《周年报表规则》
)TtY m3, annual review of consumer prices 每年消费物价回顾
B'QcD annual roll-forward basis 逐年延展方式
PZYVLUw
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i$jzn
ga annual statement 年度报表；年度决算表
'S'Z-7h>0 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
x4Wu`-4^ annuitant 年金受益人
wN2D{Jj annuity 年金
zS/1v+ annuity contract 年金合约
VC.zmCglo^ annuity on human life 人寿年金
XbYST %| . antecedent debt 先前的债项
Q*W$!ZUT ante-dated cheque 倒填日期支票
mFx \[S anticipated expenditure 预期开支
R\Of , anticipated net profit 预期纯利
r-'CB anticipated revenue 预期收入
Xwz'h;Ks_ anti-inflation measure 反通货膨胀措施
/1z3Q_M anti-inflationary stance 反通货膨胀立场
r=cm(AHF apparent deficit 表面赤字
9?Q0O\&uP apparent financial solvency 表面偿债能力
E (miQ apparent partner 表面合伙人
#8CeTR23cw application for personal assessment 个人入息课税申请书
r=Od% application of fund 资金应用
i~i
?M) application to release as liquidator and to destruct the books of accounts and documents
_(J4 申请免除清盘人职务及毁灭帐簿与文件
n?S~(4% appointed actuary 委任精算师
& j!q9F appointed auditor 委任核数师；委任审计师
Gg# 1k TK appointed trustee 委任的受托人
J_}Rsp ED appointer 委任人
iV Z X apportioned pro rata 按比例分摊
o! Y61S( apportionment 分配；分摊
xWxgv;Ah Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
Rl[SqmnI)@ apportionment formula 分摊方程式
kR]AW60 OE apportionment of estate duty 遗产税的分摊
2=`}:&0l appraisal 估价；评估
t+IrQf,P[ appreciable growth 可观增长
W@p 27Tiq appreciable impact 显着影响
Dwbt^{N ^ appreciable increase 可观增长
/kc @ELl
appreciation 增值；升值
fb_q2p}
G appreciation against other currencies 相对其他货币升值
#p7_\+&5s appreciation of the exchange value of Hong Kong dollar 港元汇值上升
c-`izn] appreciation tax 增值税
|TQa= appropriation 拨款；拨用；拨付
Rwe!xY^d8 appropriation account 拨款帐目
! vGJ 7 Appropriation Bill 拨款法案
_M)J{ {?: appropriation-in-aid system 补助拨款办法
(3
]!ZV approved assets 核准资产
,c6c =di approved basket stock 认可一篮子证券
;9)A+bD ] approved budget 核准预算
j%ux,0Y approved charitable donation 认可慈善捐款
8<_dNt'91 approved charitable institution 认可慈善机构
L5n /eg:Q approved currency 核准货币；认可货币
( yv)zg9 approved estimates 核准预算
Ji e=/:& approved estimates of expenditure 核准开支预算
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k3IvAXu approved overseas insurer 核准海外保险人
u Xm}THI approved overseas trust company 核准海外信托公司
q !whWA approved pooled investment fund 核准汇集投资基金
3dB{DuQ approved provident fund scheme 认可公积金计划
m* rw?nLZ approved provision 核准拨款
@M=\u-jJ. approved redeemable share 核准可赎回股份
wak`Jte=}m approved regional stock 认可地区性证券
q?=_{oH9 approved retirement scheme 认可退休金计划
E-L>.tD approved subordinated loan 核准附属贷款
KF}_|~~T arbitrage 套戥；套汇；套利
?, oE_H arbitrageur 套戥者；套汇者
Y=(%t:#_ arbitrary amount 临时款项
(5efNugc arrangement 措施；安排；协定
# | ^yWw^ arrears 欠款
VdE$ ig@ arrears of pay 欠付薪酬
b.mWB`59 arrears of revenue 逾期未收税款；逾期未收的帐项
dhmrh5Uf articles of association 组织章程；组织细则；组织章程细则
\(`,z}Ht _ Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
+1> \o|RF ascertainment of profit 确定利润
3fq'<5 ^ "Asia Clear" “亚洲结算系统”
jU!ibs}R3 Asia Commercial Bank Ltd. 亚洲商业银行有限公司
t6! B Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
GK[[e~#u Asian Development Fund [ADF] 亚洲发展基金
nna bo D Asian dollar bond 亚洲美元债券
%Zi}sm1t Asian dollar market 亚洲美元市场
3&5AbIZ Asian dollar rate 亚洲美元利率
NUM+tg>KM Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
;s!GpO7 + Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
#/o1D^ asked price 沽盘；喊价；索价；卖方报价
G&@vTcF assessable income 应评税入息
U{ ZKxE assessable loss 应评税亏损
CQI\/oaO assessable profit 应评税利润
5Tiap8x+< assessable value 应评税值
l ^;=0UR_ assessed profit 估定利润
3S s)i7 assessed value 经评估价值
)( W%Hmi assessment 评税；评定；估价；评税单
4$Ud4< assessment number 评税编号；估价编号
n$E'+ kox assessment of additional tax 补加税评税
=:(<lKf,<F assessment of performance 业绩评估；实绩评价
mL3 Q Assessor 评税主任
*ez7Q asset price bubbles 资产价格泡沫
Qo])A6$IU asset-backed securities 具资产保证的证券
(tz fyZ M assets accretion 资产增值
.y2n p assets and liabilities 资产与负债
31{) ~8 assets betterment statement 资产递增表；资产改进表
G ; assets lending 实物放款；有抵押贷款
.7r$jmuFs assets of the company passing on the death 死者去世时转移的公司资产
F?hGt]o assets pledged as security for liabilities 用作负债抵押的资产
8rM1kOCf assets portfolio 资产投资组合
LT6V Z,S assets price 资产价格
Hg`2-
Nl assets quality 资产质素
?oulQR6: assets realization 资产变现
k*o>ZpjNH assets refinancing arrangement 资产再集资安排
{z*`*
O@ assets securitization 资产证券化
7!('+x(> assets situated outside Hong Kong 在香港以外地方的资产
jU_#-< 'r assets stripping 削减资产；拆卖资产
&d i=alvv1 assets value 资产值
QI{<q< assignee 承让人
R\:t
73 assignment 转让；转让书；转让契
02mu%|" assignment of interest 权益转让
;1L7+ .A assignment of letters patent and trade mark 专利证书及商标转让
(qg~l@rf assignment of property 物业转让；物业转让书
f <l .%B assignment right 转让权
g33Y]\ assignor 转让人
^ Mw=!n[ associate 有联系的人；有关连人士；相联者；合伙人；联系人
T8 \%+3e. Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
$Y<(~E$FX associate member 附属会员
~ Pi CA associated body corporate 相联法人团体
0uO<7 IW9 associated company 相联公司；联属公司
p^i]{"sjbU associated corporation 相联法团
<PTi>C8;r Association of Chartered Certified Accountants [ACCA] [United Kingdom]
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/VRlLU 公认会计师公会〔英国〕
h sHtLH+@ Association of Futures Exchange Brokers 香港期货经纪协会
q($fl7}Y Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
g@IYD association of underwriters 承保人组织
VO+3@d: assumption of control 接管
l527>7 eT assurance 担保；保险；转易；转易书
i*ji assurance of interest 权益的转易
4{J'p19 at 19XX price 按一九ＸＸ年价格计算
MD=VR(P?eq at a discount 按赔价计算；按贴水价格计算；打折扣
H\ONv=}7I at a premium 按溢价计算；按升水价格计算
eKek~U& at call 通知付款；按通知
V'XvwO@ at constant market price 按固定市价计算
ts~$'^K[- at constant price 按固定价格计算
kU$M 8J. at cost 按成本计算
X^ZUm at current market price 按当时市价计算；按现时市价计算
NzuH&o][ at current price 按当时价格计算；按现时价格计算
lp%i%*EQ* at factor cost 按要素成本计算；按生产要素成本计算
"f3KE=cUm at money-of-the-day price 按付款当日价格计算
M}W};~V2ng at or better 按指定或较佳价位〔买卖指令〕
N~@ VZbS(6 at par 按面值计算；平价
+yYSp8> at sight 见票即付
>" z&KZKI at the close 按收市盘
o= N_0. at the opening 按开市盘
y6 !Zt}m attestation 见证；见证条款
x8wal[6 at-the-money option 平价期权
kFF)6z:2 attorney 受权人；受托代表人
Hxzdxwz%$ attornment 新拥有人承认书
lg! {?xM attributable profit 可归属利润
/]*#+;;% attributable share value 可归属股份价值
t?R=a- ZI Auckland Stock Exchange 奥克兰证券交易所
9X PQ1LSx auction 拍卖
p$A` qx<M_ auctioneer 拍卖商
;
(;J audit 审计；核数
M`kR2NCi Audit Commission 审计署
Q&Ox\*sMK Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
(" +/ : 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〕
I+^B] @" audit review 帐目审查
%aeQL;# V Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
n\Y|0\ B audited account 审计帐目；经审计的帐目
Q9
* N/2+ audited annual account 经审计的周年帐目
1@Zjv>jy[ audited balance sheet 经审计的资产负债表
wh<s#q` auditor 核数师；核数主任；审计师
h.W;Dmf6] 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
;qF#!Kb5 Aussie bond 澳元债券
(~ >L \]! austerity budget 紧缩预算
jW-j+ WGSM Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
(SlrV8; Australia All Ordinaries Index 澳洲所有普通股票指数
GL_a`.=@ Australian Dollar [AUD] 澳元
boR&'y X Australian Options Market 澳大利亚期权市场
tT;=l[7% Australian Securities Commission 澳洲证券事务监察委员会
6!}tm dzR Australian Society of Certified Practising Accountants 澳洲执业会计师公会
t $ +46** Australian Stock Exchange 澳大利亚证券交易所
OgTE^W@ Austrian Schilling [ATS] 奥地利先令
Ur]~>- Z authentication 认证；鉴证
]d@@E_s] authority to purchase 委托购买证；委购书
~4~- ^
t authorization 认可；核准；授权；授权书
Sr`gQ#b@r} authorization by direction 指示授权
;=. QT authorization by instruction 指令授权
_ .%\czO authorization by warrant 令状授权
M7(vI4V authorization of unit trust 单位信托的认可
U&mJ_f#M authorized agent 指定代理人
%q@eCN authorized capital 法定资本
Pe !eID8 authorized clerk 出市员
Zbp ByRyN authorized dealer 认可交易商
!m#cn eV authorized financial institution 认可财务机构
'sL>U$( authorized fund 认可基金
$z+iB;x authorized fund house 获授权的基金公司；认可基金公司
[z:bnS~yiD authorized institution 认可机构
$3! j1 authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
Aghcjy|j authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
ul e]eRAG authorized insurer 获授权保险人；获认可承保人
F%Lniv/N authorized investment 特准投资项目
Ha\q }~_ authorized person 获授权人
!j)H !|R authorized representative 获授权代表
lq $1CI authorized share capital 法定股本
gq6C6 automated quotation system 自动报价系统
\"qXlTQ1_9 Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
In0kP" 自动交易系统〔香港期货交易所有限公司〕
| *N.SS automatic adjustment mechanism 自动调整机制
pQxaT$ automatic adjustment system 自动调整系统
.6 [xX?i^T Automatic Clearing House 自动票据交换所
=>hq0F4[; automatic exchange rates accumulation system 自动化汇率累集系统
WG;1[o& Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
?'K}bmdt}. automatic teller machine [ATM] 自动柜员机
^ZFbp@#U autopay 自动转帐
~4wbIE_r N available assets 可用资产
;C%D+"l1g available fiscal reserve 现存财政储备
ZbYwuyHk(3 available profit 可用利润
@\_ tS H Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
qB_MDA average 平均；平均数；海损
< ,l&), average basic salary 平均基本薪金
|
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FQ average consumer expenditure 平均消费开支；一般消费开支
q0
:L b average cost 平均成本
\ K)"@gdW average cost of land production 增辟土地平均成本
Ho?+ ?YJ#P average daily turnover 平均每日成交额
Fz16m7. average daily wage rate 平均每日工资率
8=7u,t average expenditure pattern 平均开支模式
qeCx.Z average growth rate 平均增长率
n ]x4twZ average net fixed assets 固定资产平均净值
'jeGERMr' average of relatives 相对价格平均数
`"M=Z Vk average price 平均价格
YF @'t~_Z average propensity to consume 平均消费倾向；一般消费倾向
0K, *FdA average propensity to save 平均储蓄倾向；一般储蓄倾向
$.(>Sj1 average rate 平均率
d'Z|+lq: average revenue 平均收入；平均收益
'= x average stock 平均库存；平均存货
/ MSz{ %v average yearly rent 平均年租
#
3uXgZi avoidance of double taxation 避免双重课税
K/G|MT)
avoidance of tax 避税
