A:
jo |q,t A share Ａ股；甲类股份
7 IHD?pnZ abatement of tax 减税；减扣免税额
NSgHO`gU8 ABN AMRO Bank N.V. 荷兰银行
( Lu.^ above-the-line expenditure 线上项目支出；经常预算支出
>C-_Zv<!T\ above-the-line receipt 线上项目收入；经常预算收入
c==Oio (" ABSA Asia Limited 南非联合亚洲有限公司
*3ne(c absolute change 绝对数值变更
L|2COX absolute expenditure 实际开支
dikWk absolute guideline figure 绝对准则数字
dq8 /^1P absolute interest 绝对权益
p;7 4 +q absolute order of discharge 绝对破产解除令
kR6 t
. absolute profit margin 绝对利润幅度
v\W m[Ld absolute value 实值；绝对值
j^ _I{ absolutely vested interest 绝对既得权益
3N
bn|_`( absorbed cost 已吸收成本；已分摊成本
!Q(xOc9>Ug absorption 吸收；分摊；合并
} g* - Ty absorption rate 吸收率；摊配率；分摊率
@*uX[) ACB Finance Limited 亚洲商业财务有限公司
pNqf2CnnT acceptable form of reciprocity 合理的互惠条件
ft 'iv acceptable rate 适当利率；适当汇率
, SyUr/D acceptance agreement 承兑协议
!U#++Zig% acceptance for honour 参加承兑
x7@WWFF> acceptor 承兑人；接受人；受票人
r~}}o o4K acceptor for honour 参加承兑人
) *A,L% accident insurance 意外保险
'<0q"juXE Accident Insurance Association of Hong Kong 香港意外保险公会
q%k+x) accident insurance scheme 意外保险计划
)a^Yor)o" accident year basis 意外年度基准
uTU4Fn\$L accommodation 通融；贷款
@*DIB+K accommodation bill 通融票据；空头票据
p-pw*wH0 accommodation party 汇票代发人
-/-6Td1JY> account balance 帐户余额；帐户结余
//
}8HY)> account book 帐簿
4v|/+J6G account collected in advance 预收款项
:xw3b)KS account current book 往来帐簿
I:e2sE
": account of after-acquired property 事后取得的财产报告
f)zg&Ib account of defaulter 拖欠帐目
F3Y>hs):7 account payable 应付帐款
@"I#b99 account payee only [A/C payee only] 只可转帐；存入收款人帐户
BY0|exW account receivable 应收帐款
YSV,q@I&1 account receivable report 应收帐款报表
?&"^\p account statement 结单；帐单；会计财务报表
} x.)gW account title 帐户名称；会计科目
5|R2cc|"9 accountant's report 会计师报告
q`aY.dD=O Accountant's Report Rules 会计师报告规则
y@M}T{,/ accounting and auditing procedure 会计与审计程序；会计与核数程序
3 \KII9 Accounting Arrangements 《会计安排》
<c ovApx accounting basis 会计基础
~}5Ml_J$,l accounting by Official Receiver 破产管理署署长呈交的帐目
30_ un Accounting Circular 《会计通告》
u3wC}Zo accounting class 会计类别
;-?ZI$ accounting date 记帐日期；会计结算日期
{}pqxouE accounting for money 款项核算
kppRQ Q*[ Accounting Officer 会计主任
+?iM$}8!U accounting period 会计报告期；会计期
<s-@!8*( accounting policy 会计政策；会计方针
?*'$(}r3 accounting practice 会计惯例
, 8I AhQa accounting principle 会计准则
qP"JNswI_ accounting record 会计记录
X[ Ek'=} accounting report 会计报告
=4e=wAO(i Accounting Services Branch [Treasury] 会计事务部〔库务署〕
p{a]pG+3 Accounting Society of China 中国会计学会
Ys$YI{ accounting statement 会计报表
v1C.\fL accounting system 会计制度；会计系统
Tq84Fn!HJ> accounting transaction 会计事项；帐务交易
T'M6 6kg accounting treatment 会计处理
_g 4 /% accounting year 会计年度
( L5'rNk accretion 增值；添加
eFSC^ accrual 应计项目；应累算数目
AD@PNM accrual basis 应计制；权责发生制
u 7"VeTz accrual basis accounting 应计制会计；权责发生制会计
Tj=dL accrue 应累算；应计
_GO+fB /Q1 accrued benefit 应累算利益
u`pROd/ R5 accrued charges 应计费用
{(O Iu]: accrued cumulative preference share dividend 应累算的累积优先股股息
e5ru:#P.p accrued expenses 应累算费用
*>'2$me= accrued interest payable 应付利息；应计未付利息
cHL]y0 > accrued interest receivable 应收利息；应计未收利息
hR r1#'& accrued right 累算权益
Y_@"v#, accruing profit 应累算的利润
A$~xG( accumulated fiscal reserve 累积财政储备
jRG\C=&(x accumulated profit 累积利润；滚存溢利
$W$# C TM accumulated reserve 累积储备
ZB[(Tv1 accumulation of surplus income 累积收益盈余
T@|l@xm~L acquired assets 既得资产
;:Z=%R$wJ acquisition 收购；购置；取得
^ L ^F=q x acquisition cost 购置成本
P;[Y42\z| acquisition expenses 购置费用
Blbq3y +Sq acquisition of 100% interest 收购全部股权
]1?=jlUl acquisition of control 取得控制权
_~[?> cF% acquisition of fixed assets 购置固定资产
JT|u;Z*n acquisition of shell “买壳”
?{: D,{+ acquisition price 收购价
HRV*x!|I act of God 天灾
Yu^H*b acting partner 执事合伙人
_IL2-c8 active market 买卖活跃的市场；交投畅旺的市场；旺市
p08kZ active partner 积极参与的合伙人
^%8qKC`Tt active trading 交投活跃
y-# actual circulation 实际流通
"XNu-_$N<a actual cost 实际成本
=#(0)p $EC actual expenditure 实际开支；实际支出
i~)N QmH< actual income 实际入息；实际收入；实际收益
Px?Ao0)Z, actual market 现货市场
'qV3O+@MF actual price 现货价；实际价格
HmExfW
actual profit 实际利润
A/"}Y1#qX\ actual quotation 实盘；实际价位；实际报价
-~][0PVL9 actual year basis 按实际年度计算
NQC3!=pQ}Y actuals 实货
ZCQ< %f actuarial investigation 精算调查
l>~ `;W actuarial principle 精算原则
RxZm/:yuJ. actuarial report 精算师报告
Taf
n:Nw} Actuarial Society of Hong Kong 香港精算学会
>`89N'lZBm actuarial valuation 精算师估值
MCeu0e^) actuary 精算师
@8nLQh^ ad referendum agreement 暂定协议；有待覆核的协定
qWO]s=V! ad valorem duty 从价税；按值征税
wn+j39y?ZY ad valorem duty system 从价税制
j/9WOIfa ad valorem fee 从价费
\2Og>{"U ad valorem tariff 从价关税
Xlv#=@;O] additional allowance 额外免税额
-\kXH"% additional amount for unexpired risk 未过期风险的额外款额
a jQqj . additional assessable profit 补加应评税利润
efjO8J[uk- additional assessment 补加评税
EqnpMHF additional commitment 额外承担
{/d4PI7)tK additional commitment vote 额外承担拨款
{7?9jEj additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
7]|zkjg I additional dependent parent allowance 供养父母额外免税额
l( %k6 additional provision 额外拨款
gF[6c`-s additional stamp duty 附加印花税
M!gBmQZ1 additional tax 补加税罚款；补加税款
mz\NFC< Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
R-pH Quu3 adjudged bankrupt 被裁定破产
gg-};0P- adjudicated bankrupt 裁定破产人
mX&xn2}qZ" adjudication fee 裁定费；评定印花税额手续费；评估契据费
h2wN< dJCM adjudication of bankruptcy 裁定破产；宣告破产
JI"/N`-?;b adjudication of insolvency 裁定无力偿还债务
r <*O adjusted actual 经调整的实数；调整后的实数
l"J*)P adjusted current assets 经调整的流动资产；调整后的流动资产
6F`qi: a+ adjusted figure 经调整的数字；调整后的数额
#JA}LA"l adjusted liabilities 经调整的负债；调整后的负债
pe()f/Jx( adjusted loss 经调整的亏损；调整后的亏损
2{ o0@ 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
[ -ISR7D adjusted profit 经调整的利润；调整后的利润
|2)Sd[ q adjusted surplus 经调整的盈余额；调整后的盈余额
dEASvD' adjusted value 经调整的价值；调整后的价值
lC#RNjDp/~ adjustment 调整；修订；理算〔保险〕
G02ox5X adjustment centre 调剂中心
e?V,fzg adjustment lag 调整过程的时间差距；调整时差
~G>jw"r adjustment mechanism 调整机制
T bLe6x adjustment of loss 亏损调整
vv+D*e&< adjustment process 调整过程；调整程序
* hVb5CS adjustment range 调整幅度
BeK2;[5C administered exchange rate 受管制汇率
Ge~q3" Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
k-"<{V administration expenses 行政费用
]9jZndgC administration fee 手续费；行政费
__!m*!sd administration in bankruptcy 破产管理
Y@Y`gF6F administration order 遗产管理令
$$JI Bf8 administrator 管理人；遗产管理人
ll^DY
hx} administrator of the estate 遗产管理人
XHxz @_rw admission of debt 债项承认书
90~*dNk admission of proof 接纳债权证明
-~
0] 7Cpl advance 放贷款项；垫付款项；预支款项；预付款项
{6'*Phw advance account 暂支帐目；预付款帐户
<cYp~e%xIw advance compensation 预付补偿金
*z0K%@M advance from shareholder 股东垫款
D(Qa>B"1 advance pending reimbursement 预支以待日后付还
W57&\PXYn advanced economy 先进经济体系
TPHYz>D] advancement 预付；预付财产
|olNA*4 advances warrant 垫款令
!!FR[NK advancing 贷出
.o}%~g <d adverse balance 逆差
S'o ]=& adverse exchange 逆汇
.Y1bY : = advertisement addressed to shareholders 在报章刊登的致股东通告
2FGx _ Y advice for collection 托收通知书
2MuO*.9D advice of drawing 提款通知书；汇票通知书
g a-{!$b* advice of payment 付款通知
tBseqS3< Advisory Committee [Securities and Futures Commission]
a/~29gW8E\ 谘询委员会〔证券及期货事务监察委员会〕
="\*h( Advisory Committee on Diversification 经济多元化谘询委员会
Gn5 9 yG!4 affidavit 誓章；遗产申报誓章
CtM'L affidavit of no receipt 述明无收款的誓章
w
NH9WG affiliate 联号；联营公司；附属公司
gN?0m4[$i affiliated company 附属公司；联号；联营公司
B7 HQR{t affirmation [estate duty] 非宗教式宣誓〔遗产税〕
>uTPjR[ affordability 负担能力
[ Tb\woU African Development Bank [AfDB] 非洲开发银行
3 jF|Ic after-acquired property 事后取得的财产
-#aZF2z after-hours dealing 市后交易
&]< 3 ~ 6n after-tax profit 税后盈利；税后利润；税后溢利
O)uOUB agency agreement 代理协议
EJLQ&oH[ agency expenses 代理机构的开支
vU!8`x) agency fee 代理费
:.$"kXm^
Agency Law 《代理法》
_gW{gLYyJ agent 代理人；承销人
)lh8
k { agent of company 公司代理人
gg[ 9 u- agent's fee 代理人费；经纪费
$n-Af0tK aggregate 总计；总数；总体数字
>," sHm}l% aggregate amount 总款额；总额
*| YU]b;W aggregate assets and liabilities 总体资产与负债
Jx $iwu aggregate at constant price 按固定价格计算的总体数字
B'}"AC" aggregate demand 总需求
+8AvTSgX% aggregate gross position 总持仓量
)TU <:V aggregate limit 总限额
;
0ko@ \Lq aggregate of salaries tax 合计薪俸税
%/T7Z; d aggregate performance 总体表现；总体业绩
o G_C?(7> aggregate supply 总体供应
QU T"z' aggregate surplus 总盈余
O*G1 QX aggregate total 整体总额
l~J*' m2 aggregate value 总值；合计价值
Hx
%$ X aggregated basis 合计基准
?TpUf aggregated net chargeable income 合计应课税入息实额
/ p)F>WR aggregation 合并计算；合计；总和
Zu21L3 aggregation of incomes of husband and wife 夫妇入息合并计算
s+, &|;Q aggregation of property 财产的总和
J 02^i5l agio 差价；贴水
#. ct5 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》
} ptMjT{9 Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
.!RavE g+ 《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》
`~h4D(n` Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
,l HLH 《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》
{)@D`{$ Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
m`6VKp{YD 《香港政府和大韩民国政府关于相互促进和保护投资协定》
[i7YVwG4 agreement for a settlement 授产协议
uWjU OJEe agreement for assignment 转让协议
s;Y<BD agreement for sale 售卖协议；买卖协议
^.go O] agreement for sale and purchase 买卖协议
Izo! r C agreement for the payment of interest 支付利息协议
%NajFjBI agreement for the repayment of money 还款协议
nt ,7u( agreement of reinsurance 再保险协议
*1^$. Q & Agricultural Bank of China 中国农业银行
cp6WMHLj air passenger departure tax 飞机乘客离境税
>72JV; W] Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
30Drrno7Io airport tax 机场税
dE5D3ze alcohol duty 酒精税
>x g5z alienation 让与；让渡；转让
uz Bz}<M= alimony 生活费；赡养费
?j{C*|yHO All Ordinaries Index [AOI] 所有普通股指数
OBOw z4< all risks 全险；综合险
T_;]fPajjD All Sales Record for Stock Market 《股票市场成交报告》
WeMAe
w/d Allied Capital Resources Limited 新联财务有限公司
R7?29?$7 all-items index [Consumer Price Index] 总指数〔消费物价指数〕
|`O7nOM allocation letter 拨款信件
` rb>K allocation of fund 分配款项；预留款项
4(cJ^]wb ^ allocation of profit 利润分配；溢利分配
g "hJ{{< allocation warrant 拨款令
vl:J40Kfn allotment 分配；配股
s8<gK.atl allotment notice 股份配售通知；配股通知
4w$_ ]ke allotment of shares 股份分配
(\, BxvhG= allowable 可获宽免；免税的
osH Cg allowable business loss 可扣除的营业亏损
9}P"^N allowable expenses 可扣税的支出
Gy"%R-j7 allowance 免税额；津贴；备抵；准备金
3l4NC03I& allowance for debts 债项的免税额
Tu m_aI allowance for depreciation by wear and tear 耗损折旧免税额
g|%L"-%gJ allowance for funeral expenses 殡殓费的免税额
C#Bz >2;# allowance for inflation 为通货膨胀而预留的款项；通胀准备金
|< qs allowance for repairs and outgoings 修葺及支出方面的免税额
+dW|^I{H} allowance to debtor 给债务人的津贴
"y;bsZBd" alteration of capital 资本更改
F{m{d?:OA alternate trustee 候补受托人
1|| +6bRP amalgamation 合并
z[nS$]u ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
0g=`DSC<( ambit of charges 征税范围；收费范围
"Fnq>iR- amended valuation 经修订的估值
}|wv]U~ American Commodities Exchange 美国商品交易所
: c.JhE3D American Express Bank Limited 美国运通银行
q%/ u QT? American Stock Exchange 美国证券交易所
oxz{ ejd{ amortization 摊销
kc$)^E 7 amount due from banks 存放银行同业的款项
+wO#'D amount due from banks abroad 存放海外银行同业的款项
pyZ9OA!PD amount due from holding companies 控股公司欠款
~DF:lqwWP amount due from local banks 存放本港银行同业的款项
TNwK da+ amount due to banks 银行同业的存款
p(JlvJjo amount due to banks abroad 海外银行同业的存款
c EnkU] amount due to holding companies 控股公司存款
<a^Oj LLU amount due to local banks 本港银行同业的存款
BR5BJX amount due to outport banks 外埠银行同业的存款
LT@O WH amount for note issue 发行纸币的款额
1X1 N tS @ amount of bond 担保契据的款额
Pm{*.A W1 amount of consideration 代价款额
uJU*")\V amount of contribution 供款数额
1wj:aD?g amount of indebtedness 负债款额
kv{}C)kt3 amount of principal of the loan 贷款本金额
FM w&( amount of rates chargeable 应征差饷数额
3=0E!e amount of share capital 股本额
K^l:MxO-X amount of sums assured 承保款额
Ms^dRe) amount of variation 变动幅度
mpw~hW0- amount of vote 拨款数额
ZWUP^V amount payable 应付款额
^jE8+ h amount receivable 应收款额
W"q@Qa`Bm Amsterdam Stock Exchange 阿姆斯特丹证券交易所
^K(^I*q analysis 分析
4Xj4|Rw% ancillary risk 附属风险
pB:$lS annual account 周年帐目；周年帐目报表；年度决算；年结
e [h8}F annual accounting date 年结日期
UUe#{6Jx_ annual allowance 每年免税额；年积金；年度津贴；年津
$md%x mQ[ annual balance 年度余额
c=O,;lWFqm annual disposable income 每年可动用收入
w'T q 3-%V annual estimates 周年预算
-~{c
u47_ annual fee 年费
K2)!h.W annual general meeting 周年大会
iBg3mc@OO annual growth rate 年增率；每年增长率
b7 `D|7D annual long-term supplement 长期个案每年补助金
u{<"NR h annual pensionable emolument 可供计算退休金的年薪
|*5 =_vF annual report 年报
OhZgcUqQ8 Annual Report on the Consumer Price Index 《消费物价指数年报》
u+m,b76 annual return 周年报表；周年申报表；每年报税表格
NpP')m!`} Annual Return Rules 《周年报表规则》
<UP
m=Hb annual review of consumer prices 每年消费物价回顾
YZf6| annual roll-forward basis 逐年延展方式
A7_4 .VH annual salary 年薪
Sjj>#}U annual statement 年度报表；年度决算表
=8Jfgq9E 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
M~e0lg8 annuitant 年金受益人
k%c{E TdE annuity 年金
d UrElXbXd annuity contract 年金合约
||7x;2e annuity on human life 人寿年金
LW6ZAETyL antecedent debt 先前的债项
VosZJv= ante-dated cheque 倒填日期支票
f|7\DeY9U anticipated expenditure 预期开支
#N(= 3Cj anticipated net profit 预期纯利
9m2, qr| anticipated revenue 预期收入
M9\# Aq&\i anti-inflation measure 反通货膨胀措施
}|OaL*|u anti-inflationary stance 反通货膨胀立场
>SF Uy\3 apparent deficit 表面赤字
=ac_,]z apparent financial solvency 表面偿债能力
tC?=E#3 V apparent partner 表面合伙人
n:
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N?Q+ > application of fund 资金应用
MM_k
]-7 application to release as liquidator and to destruct the books of accounts and documents
))kF<A_MK 申请免除清盘人职务及毁灭帐簿与文件
z G }? appointed actuary 委任精算师
;ea] $9 appointed auditor 委任核数师；委任审计师
z;f2*F appointed trustee 委任的受托人
8 `>h}Q$ appointer 委任人
5zJj]A apportioned pro rata 按比例分摊
^FmU_Q0 apportionment 分配；分摊
>eQr<-8 Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
^ |~ml Y@w apportionment formula 分摊方程式
H<hVTc{K apportionment of estate duty 遗产税的分摊
h0--B]f@ appraisal 估价；评估
@}p2aV59 appreciable growth 可观增长
(tah]Bx appreciable impact 显着影响
w27KI]%( appreciable increase 可观增长
}U ~6^2 ., appreciation 增值；升值
wcSyw2D appreciation against other currencies 相对其他货币升值
}0#U; _;D appreciation of the exchange value of Hong Kong dollar 港元汇值上升
r`y ezbG appreciation tax 增值税
u- D dq~;| appropriation 拨款；拨用；拨付
hd\gH^wk
appropriation account 拨款帐目
v,-{Z1N%m Appropriation Bill 拨款法案
G'2#9<c* appropriation-in-aid system 补助拨款办法
_/8FRk x approved assets 核准资产
:bV mgLgG approved basket stock 认可一篮子证券
EF7+ *Q9 approved budget 核准预算
S 1 Z2 _V approved charitable donation 认可慈善捐款
kE>0M9EdH approved charitable institution 认可慈善机构
o./.Q9e 7 approved currency 核准货币；认可货币
FuG4F approved estimates 核准预算
6*4's5>?D approved estimates of expenditure 核准开支预算
}jt?|dl1 approved overseas insurer 核准海外保险人
yzw mT approved overseas trust company 核准海外信托公司
] xC#rwHUC approved pooled investment fund 核准汇集投资基金
Ac2(O6 approved provident fund scheme 认可公积金计划
q5h*` 7f approved provision 核准拨款
w{[=l6L m approved redeemable share 核准可赎回股份
E#J';tUQ approved regional stock 认可地区性证券
P./V6i<: approved retirement scheme 认可退休金计划
6R- &-4 approved subordinated loan 核准附属贷款
YBYZ=,"d arbitrage 套戥；套汇；套利
K 8n4oz#z arbitrageur 套戥者；套汇者
>EL)X
#e arbitrary amount 临时款项
hT$~ygQ arrangement 措施；安排；协定
qPB8O1fyU arrears 欠款
UDhG : arrears of pay 欠付薪酬
q{s(.Uq$& arrears of revenue 逾期未收税款；逾期未收的帐项
M;cO0UIwO articles of association 组织章程；组织细则；组织章程细则
0&qr Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
GoA4f 3 ascertainment of profit 确定利润
3G.5724, "Asia Clear" “亚洲结算系统”
~!s-o|N_\ Asia Commercial Bank Ltd. 亚洲商业银行有限公司
$vHU$lZ/W Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
Zfk*H V#\ Asian Development Fund [ADF] 亚洲发展基金
R1nJUOE4w^ Asian dollar bond 亚洲美元债券
b KTcZG Asian dollar market 亚洲美元市场
tQZs .1=z Asian dollar rate 亚洲美元利率
&PkLp4mQ Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
p
raaY}} Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
}I 3 gU asked price 沽盘；喊价；索价；卖方报价
G+B~Ix- assessable income 应评税入息
JdIlWJY assessable loss 应评税亏损
CTWn2tpW assessable profit 应评税利润
t+5E#!y
assessable value 应评税值
mj| )nOd assessed profit 估定利润
j4?@(u9;j assessed value 经评估价值
q@b| F- assessment 评税；评定；估价；评税单
\V9Z #> assessment number 评税编号；估价编号
-.g|l\ assessment of additional tax 补加税评税
NCxqh < assessment of performance 业绩评估；实绩评价
-':Y\:W Assessor 评税主任
Hzrtl et asset price bubbles 资产价格泡沫
[: xiZ asset-backed securities 具资产保证的证券
~m|Mg9- assets accretion 资产增值
y=In?QN{6* assets and liabilities 资产与负债
QO"oEgB`+Z assets betterment statement 资产递增表；资产改进表
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assets lending 实物放款；有抵押贷款
DI!V^M[~u assets of the company passing on the death 死者去世时转移的公司资产
Gpm{m:$L assets pledged as security for liabilities 用作负债抵押的资产
USFD y assets portfolio 资产投资组合
)o\jJrVDf assets price 资产价格
'V 8N assets quality 资产质素
+ ?p .?I assets realization 资产变现
4w#``UY)' assets refinancing arrangement 资产再集资安排
3 ?Y| assets securitization 资产证券化
XU+<?%u}z assets situated outside Hong Kong 在香港以外地方的资产
vG \a1H assets stripping 削减资产；拆卖资产
SQeRSz8bK4 assets value 资产值
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b.0. assignee 承让人
dw.F5?j`b assignment 转让；转让书；转让契
Wf{O[yL* assignment of interest 权益转让
V([~r, assignment of letters patent and trade mark 专利证书及商标转让
nXjP x@ assignment of property 物业转让；物业转让书
gN)c assignment right 转让权
;raN assignor 转让人
B|| ;' associate 有联系的人；有关连人士；相联者；合伙人；联系人
.VTy[|o Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
K}6dg< associate member 附属会员
+~xnXb1 associated body corporate 相联法人团体
&$`yo` associated company 相联公司；联属公司
)lJao associated corporation 相联法团
,f1 q )Qf Association of Chartered Certified Accountants [ACCA] [United Kingdom]
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qg~ 公认会计师公会〔英国〕
@ym/2 7cRE Association of Futures Exchange Brokers 香港期货经纪协会
^z,_+},a3T Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
0* /{4)r association of underwriters 承保人组织
BTM),
w2 assumption of control 接管
`/HUV&i"S assurance 担保；保险；转易；转易书
WM)-J^)BJ assurance of interest 权益的转易
9;? UvOI; at 19XX price 按一九ＸＸ年价格计算
k </%YKk at a discount 按赔价计算；按贴水价格计算；打折扣
s?ko?qN( at a premium 按溢价计算；按升水价格计算
$T :un.TM at call 通知付款；按通知
g;ZxvR)ZJk at constant market price 按固定市价计算
PMfkA!.Y at constant price 按固定价格计算
W>q H FoKa at cost 按成本计算
z,{<Nm7&F at current market price 按当时市价计算；按现时市价计算
Q5%#^ZdsTd at current price 按当时价格计算；按现时价格计算
wH~kTU2br at factor cost 按要素成本计算；按生产要素成本计算
3Vp# a: at money-of-the-day price 按付款当日价格计算
0flg=U9 at or better 按指定或较佳价位〔买卖指令〕
>5Wlc $bc at par 按面值计算；平价
- Ij& at sight 见票即付
bFA!=uv A at the close 按收市盘
0oEOre3^% at the opening 按开市盘
P ~PIMkt attestation 见证；见证条款
Jvun?J
m at-the-money option 平价期权
L28*1]\Jh attorney 受权人；受托代表人
8 EVgoJ. attornment 新拥有人承认书
E9V 5$ attributable profit 可归属利润
&YDK (&> attributable share value 可归属股份价值
gIA@l `" Auckland Stock Exchange 奥克兰证券交易所
!?^b[
nC% auction 拍卖
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WM auctioneer 拍卖商
Z'H5,)j0R audit 审计；核数
<L&m4O#| Audit Commission 审计署
^xPmlS;X Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
QJ|a p4r 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〕
4nAa`(62 audit review 帐目审查
LHJ":^ Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
Z@Ae$ '9H audited account 审计帐目；经审计的帐目
y1=N F audited annual account 经审计的周年帐目
Dde]I_f} audited balance sheet 经审计的资产负债表
oA1a /[# auditor 核数师；核数主任；审计师
'_b.\_s-d auditor's certificate 核数师证明书；审计师证明书
wCk~CkC? auditor's report 核数师报告；审计师报告
GJqE!I,. Aussie bond 澳元债券
d 6i6hcQE austerity budget 紧缩预算
)/t?!T.[ Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
sZ?mP ;Q Australia All Ordinaries Index 澳洲所有普通股票指数
JF/,K"J Australian Dollar [AUD] 澳元
YIR
R=qpn Australian Options Market 澳大利亚期权市场
:$+-3_oLMQ Australian Securities Commission 澳洲证券事务监察委员会
zS] 8V?` Australian Society of Certified Practising Accountants 澳洲执业会计师公会
>[6{LAe~hp Australian Stock Exchange 澳大利亚证券交易所
zXsc1erli Austrian Schilling [ATS] 奥地利先令
1n\ t+F authentication 认证；鉴证
BPr ^D0P authority to purchase 委托购买证；委购书
xJ2*LM- authorization 认可；核准；授权；授权书
Ma| qHg authorization by direction 指示授权
I}2P>)K authorization by instruction 指令授权
)!tK[K?5 authorization by warrant 令状授权
=vT<EW}[ authorization of unit trust 单位信托的认可
;E ec5w1 authorized agent 指定代理人
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il3h, authorized capital 法定资本
~z Hg[X*
authorized clerk 出市员
@x c ', I authorized dealer 认可交易商
:R.&`4=X authorized financial institution 认可财务机构
(RtueEb.~E authorized fund 认可基金
rWh6RYd<T authorized fund house 获授权的基金公司；认可基金公司
TE )gVE] authorized institution 认可机构
`mT$s,:h authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
p\{-t84n authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
.@-$5Jw authorized insurer 获授权保险人；获认可承保人
qaim6 a authorized investment 特准投资项目
21RP=0 Q: authorized person 获授权人
t*@z8<H authorized representative 获授权代表
K gN)JD> authorized share capital 法定股本
ps$7bN C automated quotation system 自动报价系统
LK"
bC Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
hp"L8w 自动交易系统〔香港期货交易所有限公司〕
^t7x84jh L automatic adjustment mechanism 自动调整机制
g/CxXSv@0 automatic adjustment system 自动调整系统
5'a3huRtV Automatic Clearing House 自动票据交换所
b3 YO!cJ automatic exchange rates accumulation system 自动化汇率累集系统
1
y} 2+Kk Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
Z!0]/ mCE8 automatic teller machine [ATM] 自动柜员机
lcV<MDS autopay 自动转帐
P,=+W(s9} available assets 可用资产
w:' dhr': available fiscal reserve 现存财政储备
Ap{}^ available profit 可用利润
-*2Mf Mh Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
1c+]gI e average 平均；平均数；海损
H G'{J ^t average basic salary 平均基本薪金
?X?&~3iD% average consumer expenditure 平均消费开支；一般消费开支
{G*A.$-d average cost 平均成本
Vx_ rc%' average cost of land production 增辟土地平均成本
F_uY{bg average daily turnover 平均每日成交额
P6,7]6bp average daily wage rate 平均每日工资率
Hyi F y7j average expenditure pattern 平均开支模式
#E0t?:t5bk average growth rate 平均增长率
+jC*'7 p@ average net fixed assets 固定资产平均净值
n ]+W 3[i average of relatives 相对价格平均数
kqG0%WtQ average price 平均价格
.yENM[-bQ average propensity to consume 平均消费倾向；一般消费倾向
G#Ou[*O' average propensity to save 平均储蓄倾向；一般储蓄倾向
#GaxZ average rate 平均率
LflFe@2 average revenue 平均收入；平均收益
9x+<I k average stock 平均库存；平均存货
qC!&x,}3 average yearly rent 平均年租
x{ }z ;yG avoidance of double taxation 避免双重课税
v6\F
Q9|t avoidance of tax 避税
