A:
8(q8}s$> A share Ａ股；甲类股份
F2 <Q~g Q; abatement of tax 减税；减扣免税额
NL-PQ%lUA ABN AMRO Bank N.V. 荷兰银行
"la0@/n above-the-line expenditure 线上项目支出；经常预算支出
:*|So5fs above-the-line receipt 线上项目收入；经常预算收入
6fBA #Kb ABSA Asia Limited 南非联合亚洲有限公司
g%m-*v* absolute change 绝对数值变更
XPt>klf absolute expenditure 实际开支
(o{x*'; i4 absolute guideline figure 绝对准则数字
k 6@ absolute interest 绝对权益
C deV3 absolute order of discharge 绝对破产解除令
0N4ZV}s,d absolute profit margin 绝对利润幅度
7hMh%d0d(_ absolute value 实值；绝对值
_:Y| a> absolutely vested interest 绝对既得权益
!&@t absorbed cost 已吸收成本；已分摊成本
#jj (S\WY absorption 吸收；分摊；合并
[-e$4^+9 absorption rate 吸收率；摊配率；分摊率
3qNuv ];2 ACB Finance Limited 亚洲商业财务有限公司
=Bh,>Kg acceptable form of reciprocity 合理的互惠条件
G$Fo*;Fl acceptable rate 适当利率；适当汇率
Jzy:^PObT acceptance agreement 承兑协议
$SFreyI;Uf acceptance for honour 参加承兑
]eFNR1<OP acceptor 承兑人；接受人；受票人
km
lb,P acceptor for honour 参加承兑人
a #p`l>rx accident insurance 意外保险
=bvLM pa Accident Insurance Association of Hong Kong 香港意外保险公会
qf [J-"o accident insurance scheme 意外保险计划
vt(n: Xk accident year basis 意外年度基准
PT&qys 2k accommodation 通融；贷款
@&Yl'&pn-R accommodation bill 通融票据；空头票据
juM~X 5b accommodation party 汇票代发人
|Df`Aq(eYJ account balance 帐户余额；帐户结余
mc,HliiJ account book 帐簿
t I9p 2! account collected in advance 预收款项
XC/M:2$ account current book 往来帐簿
6B>*v`T : account of after-acquired property 事后取得的财产报告
NJoHrhC=' account of defaulter 拖欠帐目
Q OJ5 account payable 应付帐款
|
ObA=[j account payee only [A/C payee only] 只可转帐；存入收款人帐户
NW21{}=4 account receivable 应收帐款
)B~{G\jS account receivable report 应收帐款报表
f|s,%AU"i account statement 结单；帐单；会计财务报表
^QHgc_oDm account title 帐户名称；会计科目
pMU UF5 accountant's report 会计师报告
y=SpIbn{ Accountant's Report Rules 会计师报告规则
pm= s accounting and auditing procedure 会计与审计程序；会计与核数程序
UK @hnQU8` Accounting Arrangements 《会计安排》
yB;K|MXy? accounting basis 会计基础
=3 ;!
5P accounting by Official Receiver 破产管理署署长呈交的帐目
`V glE?M Accounting Circular 《会计通告》
vsI|HxpyC, accounting class 会计类别
4Xn-L&0z accounting date 记帐日期；会计结算日期
oVfRp.a accounting for money 款项核算
({C|(v9 C7 Accounting Officer 会计主任
iy_3#x5> accounting period 会计报告期；会计期
D42!# accounting policy 会计政策；会计方针
|*]<*qnZt accounting practice 会计惯例
f=4q]y#& X accounting principle 会计准则
6"+bCx0: accounting record 会计记录
Zjc 0R accounting report 会计报告
# .OCoc Accounting Services Branch [Treasury] 会计事务部〔库务署〕
"88<{x L Accounting Society of China 中国会计学会
ah!RQ2hDrV accounting statement 会计报表
2&o3OKt accounting system 会计制度；会计系统
jgYe\dinM accounting transaction 会计事项；帐务交易
F22]4DLHO accounting treatment 会计处理
H}1XK|K3#H accounting year 会计年度
"#%9dWy accretion 增值；添加
k>\s6 accrual 应计项目；应累算数目
WO +>W+|N accrual basis 应计制；权责发生制
(|y@ ftr@ accrual basis accounting 应计制会计；权责发生制会计
`n e9&+ accrue 应累算；应计
nqcD #HUv accrued benefit 应累算利益
Et)j6xz/F accrued charges 应计费用
reoCyP\!! accrued cumulative preference share dividend 应累算的累积优先股股息
7V~
gqu m accrued expenses 应累算费用
D r6u0rx8 accrued interest payable 应付利息；应计未付利息
lOIf4 accrued interest receivable 应收利息；应计未收利息
Nb> C 5TjR accrued right 累算权益
hN;$'%^ accruing profit 应累算的利润
a)/ }T accumulated fiscal reserve 累积财政储备
>- CNHb accumulated profit 累积利润；滚存溢利
U
owbk: accumulated reserve 累积储备
GM@0$ accumulation of surplus income 累积收益盈余
;|Rrtf 9 acquired assets 既得资产
k]A$?C0Q<% acquisition 收购；购置；取得
{r?Ly1 5 acquisition cost 购置成本
Bjb8#n04 acquisition expenses 购置费用
BUla2p acquisition of 100% interest 收购全部股权
*{e ,< DV acquisition of control 取得控制权
:Ym FQ>e? acquisition of fixed assets 购置固定资产
9 NC'iFQ# acquisition of shell “买壳”
Novn#0a acquisition price 收购价
QW wEfL act of God 天灾
z'Fu} ho acting partner 执事合伙人
`ItPTSOi active market 买卖活跃的市场；交投畅旺的市场；旺市
}/%^;@q ; active partner 积极参与的合伙人
F K,YVY active trading 交投活跃
uup>WW actual circulation 实际流通
/JP%gD"8 actual cost 实际成本
M/8EaQs} actual expenditure 实际开支；实际支出
%h=cwT6 actual income 实际入息；实际收入；实际收益
P # Z +:T actual market 现货市场
cbX < actual price 现货价；实际价格
KMV&c actual profit 实际利润
>=L<3W1 actual quotation 实盘；实际价位；实际报价
a0B,[i actual year basis 按实际年度计算
-[5yp 2F-{ actuals 实货
'v&f actuarial investigation 精算调查
7{ u1ynt actuarial principle 精算原则
{UOR_Vt!* actuarial report 精算师报告
=>)4>WT8A Actuarial Society of Hong Kong 香港精算学会
)^Md ^\? actuarial valuation 精算师估值
/2]=.bLwz actuary 精算师
:x _; - ad referendum agreement 暂定协议；有待覆核的协定
Lq5Eu$;r ad valorem duty 从价税；按值征税
zT _[pa)O` ad valorem duty system 从价税制
77zDHq= ad valorem fee 从价费
4jz2x #T ad valorem tariff 从价关税
X>s'_F? additional allowance 额外免税额
f`, isy[ additional amount for unexpired risk 未过期风险的额外款额
xz vbjS W additional assessable profit 补加应评税利润
X}j_k=, C additional assessment 补加评税
{
daEKac5 additional commitment 额外承担
<0^L L additional commitment vote 额外承担拨款
':?MFkYC additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
DzK%$#{< additional dependent parent allowance 供养父母额外免税额
:g"U G0]; additional provision 额外拨款
$N17GqoC additional stamp duty 附加印花税
m MtX: additional tax 补加税罚款；补加税款
B ez 7 Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
~HyqHx y adjudged bankrupt 被裁定破产
J~1 =?</ adjudicated bankrupt 裁定破产人
aEC&#Q(]q adjudication fee 裁定费；评定印花税额手续费；评估契据费
L[p[m~HjG^ adjudication of bankruptcy 裁定破产；宣告破产
>=3ay^(Y2D adjudication of insolvency 裁定无力偿还债务
^/v!hq_#%& adjusted actual 经调整的实数；调整后的实数
x[eho,6) adjusted current assets 经调整的流动资产；调整后的流动资产
3h>5 6{P adjusted figure 经调整的数字；调整后的数额
:~dI2 e\: adjusted liabilities 经调整的负债；调整后的负债
Kx5VR4f`J@ adjusted loss 经调整的亏损；调整后的亏损
PLDp=T% adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
5R"(4a P adjusted profit 经调整的利润；调整后的利润
kX:d?*{KB adjusted surplus 经调整的盈余额；调整后的盈余额
HP eN0=7> adjusted value 经调整的价值；调整后的价值
81 /t)Cp adjustment 调整；修订；理算〔保险〕
%DF-;M"8 adjustment centre 调剂中心
a?X{k|;!7u adjustment lag 调整过程的时间差距；调整时差
M}b[;/~ adjustment mechanism 调整机制
I'T@}{h adjustment of loss 亏损调整
%:7fAB,PA adjustment process 调整过程；调整程序
"A% JT3 adjustment range 调整幅度
4"y 1M=he administered exchange rate 受管制汇率
9 ~C$C Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
:7Smsc"B! administration expenses 行政费用
94xRKQ} administration fee 手续费；行政费
b '5L|1d administration in bankruptcy 破产管理
*[O)VkL\%i administration order 遗产管理令
/?g:`NT administrator 管理人；遗产管理人
w%Tjn^ d administrator of the estate 遗产管理人
> z1q\cz admission of debt 债项承认书
k_%"# admission of proof 接纳债权证明
d (8X?k.S advance 放贷款项；垫付款项；预支款项；预付款项
C%\. advance account 暂支帐目；预付款帐户
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advance compensation 预付补偿金
v d}Y$X advance from shareholder 股东垫款
( }NK W advance pending reimbursement 预支以待日后付还
r1QLSD]i6 advanced economy 先进经济体系
8 ,<F102( advancement 预付；预付财产
;J q 7E advances warrant 垫款令
xHY#" advancing 贷出
1 n<7YO7} adverse balance 逆差
8< Yqpb adverse exchange 逆汇
HOrD20 advertisement addressed to shareholders 在报章刊登的致股东通告
nq"U`z@R advice for collection 托收通知书
2YL)"
w advice of drawing 提款通知书；汇票通知书
v08Xe*gNU advice of payment 付款通知
;`MKi5g Advisory Committee [Securities and Futures Commission]
fu6Ir, 谘询委员会〔证券及期货事务监察委员会〕
57 eA (uI Advisory Committee on Diversification 经济多元化谘询委员会
5 U{}A\q affidavit 誓章；遗产申报誓章
5t&;>-A'?' affidavit of no receipt 述明无收款的誓章
Rr/sxR|0_ affiliate 联号；联营公司；附属公司
MehM hHY affiliated company 附属公司；联号；联营公司
wnoL<p affirmation [estate duty] 非宗教式宣誓〔遗产税〕
3BWYSJ| affordability 负担能力
y&$ v@]t1 African Development Bank [AfDB] 非洲开发银行
yw9)^JU8" after-acquired property 事后取得的财产
.q^+llM after-hours dealing 市后交易
ES&"zjr$ after-tax profit 税后盈利；税后利润；税后溢利
f mQ`8b agency agreement 代理协议
mUW4d3tE agency expenses 代理机构的开支
n d)bRB agency fee 代理费
1:r 8p6 Agency Law 《代理法》
iO_6>&( agent 代理人；承销人
kX)Xo`^Ys agent of company 公司代理人
|Q)c{ 9sD agent's fee 代理人费；经纪费
l;C00ZBOc aggregate 总计；总数；总体数字
Xitsb f=Gg aggregate amount 总款额；总额
M@b:~mI[sw aggregate assets and liabilities 总体资产与负债
J$X{4 aggregate at constant price 按固定价格计算的总体数字
_9Zwg+oO[ aggregate demand 总需求
+vh 4I aggregate gross position 总持仓量
:_y}8am;H~ aggregate limit 总限额
bW9a_m yE aggregate of salaries tax 合计薪俸税
vw/L|b7G aggregate performance 总体表现；总体业绩
>
R5<D'cEN aggregate supply 总体供应
:6r) HJ5sg aggregate surplus 总盈余
Ckc4U. t| aggregate total 整体总额
AvS<b3EoN aggregate value 总值；合计价值
#nOS7Q#uW aggregated basis 合计基准
}pzUHl > aggregated net chargeable income 合计应课税入息实额
=5jng. aggregation 合并计算；合计；总和
^YLk&A)X aggregation of incomes of husband and wife 夫妇入息合并计算
?i8a)!U aggregation of property 财产的总和
q fQg?Mr agio 差价；贴水
U94Tp A 6 Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
e
M T5bn Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
@ !UuK; 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
]a}K% D)H Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
nA#FGfZ{Ge 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
*$eMM*4 Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
sD[G?X 《香港政府和大韩民国政府关于相互促进和保护投资协定》
`X06JTqf: agreement for a settlement 授产协议
Ur/+nL{ agreement for assignment 转让协议
D|`I"N[< agreement for sale 售卖协议；买卖协议
:QV-! agreement for sale and purchase 买卖协议
J XKqQxZ[X agreement for the payment of interest 支付利息协议
ta\CZp agreement for the repayment of money 还款协议
~T_4M agreement of reinsurance 再保险协议
T3W? -, Agricultural Bank of China 中国农业银行
Jbrjt/OG#I air passenger departure tax 飞机乘客离境税
p*_^JU(<p Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
ksB-fOv*N airport tax 机场税
a2MF Ze alcohol duty 酒精税
)Zcw G(o0 alienation 让与；让渡；转让
9Rg|o CP_ alimony 生活费；赡养费
cy6lsJ"? All Ordinaries Index [AOI] 所有普通股指数
?pF7g$>q all risks 全险；综合险
. (7 end< All Sales Record for Stock Market 《股票市场成交报告》
G2A^+R0\ Allied Capital Resources Limited 新联财务有限公司
5#|f:M]Bo| all-items index [Consumer Price Index] 总指数〔消费物价指数〕
mjwh40x.o allocation letter 拨款信件
O"D0+BK79e allocation of fund 分配款项；预留款项
<^APq8 > allocation of profit 利润分配；溢利分配
A+ :X allocation warrant 拨款令
!X5~!b^* allotment 分配；配股
P 'dH* }H allotment notice 股份配售通知；配股通知
Q,.[y"m9Y. allotment of shares 股份分配
Gidh 7x allowable 可获宽免；免税的
!BocF<U E allowable business loss 可扣除的营业亏损
(")IU{>c6 allowable expenses 可扣税的支出
9mEt**s
Ur allowance 免税额；津贴；备抵；准备金
^s_BY+# allowance for debts 债项的免税额
?%RN? O( allowance for depreciation by wear and tear 耗损折旧免税额
VX!UT=; allowance for funeral expenses 殡殓费的免税额
E9]/sFA-] allowance for inflation 为通货膨胀而预留的款项；通胀准备金
ZT \=:X*e allowance for repairs and outgoings 修葺及支出方面的免税额
{b<;?Du s^ allowance to debtor 给债务人的津贴
Z?7XuELKV alteration of capital 资本更改
y Jj$ir i alternate trustee 候补受托人
Vlk] amalgamation 合并
e95x,|.-_ ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
> # {,(8\ ambit of charges 征税范围；收费范围
1m52vQSo3l amended valuation 经修订的估值
2,nVo^13} American Commodities Exchange 美国商品交易所
w*E0f?s American Express Bank Limited 美国运通银行
Q>,EYb>w I American Stock Exchange 美国证券交易所
nsRZy0@$t amortization 摊销
ws tH&^ amount due from banks 存放银行同业的款项
R*v~jR/ amount due from banks abroad 存放海外银行同业的款项
Oc|`<^m amount due from holding companies 控股公司欠款
yt +" \d amount due from local banks 存放本港银行同业的款项
t dl Y amount due to banks 银行同业的存款
7 fE
QD?C amount due to banks abroad 海外银行同业的存款
a2{ nrGD amount due to holding companies 控股公司存款
01 vEt amount due to local banks 本港银行同业的存款
J(% Jg amount due to outport banks 外埠银行同业的存款
9
2e ?v8 amount for note issue 发行纸币的款额
&K 1\" amount of bond 担保契据的款额
w;RG*rv amount of consideration 代价款额
HR/"Nwr amount of contribution 供款数额
"o =*f/M amount of indebtedness 负债款额
A1mxM5N amount of principal of the loan 贷款本金额
)@X
`B d amount of rates chargeable 应征差饷数额
X/5\L.g2 amount of share capital 股本额
K,VN?t <h amount of sums assured 承保款额
) N8 [@ amount of variation 变动幅度
5iG+O4n% amount of vote 拨款数额
Hq[vh7Lux amount payable 应付款额
'g 4t !__ amount receivable 应收款额
1qR[& =/ Amsterdam Stock Exchange 阿姆斯特丹证券交易所
)<.BN
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~s
:M l ancillary risk 附属风险
~F</ s. annual account 周年帐目；周年帐目报表；年度决算；年结
'pJ46"D@m annual accounting date 年结日期
qMk"i@" annual allowance 每年免税额；年积金；年度津贴；年津
` q NhB\ annual balance 年度余额
lcv&/ A annual disposable income 每年可动用收入
RY>BP[h annual estimates 周年预算
@+9x8*~S' annual fee 年费
yE aim~ annual general meeting 周年大会
?f\;z<e| annual growth rate 年增率；每年增长率
XzX-Q'i=n0 annual long-term supplement 长期个案每年补助金
5BL4VGwJ annual pensionable emolument 可供计算退休金的年薪
k,~I>qg annual report 年报
HF3W,eaqK Annual Report on the Consumer Price Index 《消费物价指数年报》
QWo_Zg0" annual return 周年报表；周年申报表；每年报税表格
xHA6 Annual Return Rules 《周年报表规则》
b"au9:F4@7 annual review of consumer prices 每年消费物价回顾
w4: annual roll-forward basis 逐年延展方式
HG1)q\Xd annual salary 年薪
syEWc(5 annual statement 年度报表；年度决算表
4 oY<O Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
#s'UA!) annuitant 年金受益人
3 6NENzK annuity 年金
JAjXhk<= annuity contract 年金合约
!N`$ `qAK annuity on human life 人寿年金
G lz0`z antecedent debt 先前的债项
"Y9PS_u(~ ante-dated cheque 倒填日期支票
}`O_ anticipated expenditure 预期开支
}mz6z<pJ_ anticipated net profit 预期纯利
ou r$Ka31 anticipated revenue 预期收入
~f.fg@v`+v anti-inflation measure 反通货膨胀措施
e~Oge anti-inflationary stance 反通货膨胀立场
N W/RQ( apparent deficit 表面赤字
PRs[! EB6 apparent financial solvency 表面偿债能力
wkO 8 apparent partner 表面合伙人
,?OV39h application for personal assessment 个人入息课税申请书
igoXMsifT+ application of fund 资金应用
Ft 7{P.g application to release as liquidator and to destruct the books of accounts and documents
sXD.*D 申请免除清盘人职务及毁灭帐簿与文件
F __(iX xC appointed actuary 委任精算师
9]ga\>v appointed auditor 委任核数师；委任审计师
x=UwyZ appointed trustee 委任的受托人
u afSz@ ` appointer 委任人
ICJ p- apportioned pro rata 按比例分摊
xKilTh_ .6 apportionment 分配；分摊
-,M*j| Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
xq?9w $ apportionment formula 分摊方程式
rmX'Ym9# apportionment of estate duty 遗产税的分摊
]BY^.!Y appraisal 估价；评估
cJ6n@\ appreciable growth 可观增长
#cN0ciCT' appreciable impact 显着影响
e{ce
\ appreciable increase 可观增长
2:31J4t-< appreciation 增值；升值
]kJ inXHW appreciation against other currencies 相对其他货币升值
x*8l z\w appreciation of the exchange value of Hong Kong dollar 港元汇值上升
U"1z"PcV appreciation tax 增值税
.{cka]9WJz appropriation 拨款；拨用；拨付
u?OyvvpH appropriation account 拨款帐目
C q/936`O Appropriation Bill 拨款法案
Q7 dXTS4H appropriation-in-aid system 补助拨款办法
[ k"@n+% approved assets 核准资产
UStNUNCq approved basket stock 认可一篮子证券
fM[Qn*. approved budget 核准预算
o%!8t_1mR approved charitable donation 认可慈善捐款
6ty>0 approved charitable institution 认可慈善机构
J j< UtD+ approved currency 核准货币；认可货币
oKl^Ttr approved estimates 核准预算
EcBJ-j 6d approved estimates of expenditure 核准开支预算
_[yB wh approved overseas insurer 核准海外保险人
(+@
Lnz\ approved overseas trust company 核准海外信托公司
^E)Kse.> approved pooled investment fund 核准汇集投资基金
&P+7Um( approved provident fund scheme 认可公积金计划
E%R^
kqqr approved provision 核准拨款
y"|QY!fK approved redeemable share 核准可赎回股份
.qjVw?E approved regional stock 认可地区性证券
}y<p_dZI approved retirement scheme 认可退休金计划
SF$] {
X approved subordinated loan 核准附属贷款
- P;_j,~U arbitrage 套戥；套汇；套利
-&PiD arbitrageur 套戥者；套汇者
;#3l&HRKH1 arbitrary amount 临时款项
P'.M.I@ arrangement 措施；安排；协定
bB|UQaCl arrears 欠款
.hYrE5\- arrears of pay 欠付薪酬
`+IB;G1 arrears of revenue 逾期未收税款；逾期未收的帐项
0JQ0lzk1 articles of association 组织章程；组织细则；组织章程细则
K#j<G]I( @ Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
'#~$Od4&= ascertainment of profit 确定利润
?\GIL B, "Asia Clear" “亚洲结算系统”
hJqLH ?Ri Asia Commercial Bank Ltd. 亚洲商业银行有限公司
jv :!vi: Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
|N 9::),< Asian Development Fund [ADF] 亚洲发展基金
`0l)\ Asian dollar bond 亚洲美元债券
0 ?)U?=>]p Asian dollar market 亚洲美元市场
xc%\%8C} Asian dollar rate 亚洲美元利率
I 3;{II Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
EXlmIY4 Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
vvJ{fi asked price 沽盘；喊价；索价；卖方报价
w" s; R8 assessable income 应评税入息
sSisO?F!Z assessable loss 应评税亏损
q[6tvPfkX assessable profit 应评税利润
H%,jB<-.A assessable value 应评税值
w2- :!,X assessed profit 估定利润
<ptgFR + assessed value 经评估价值
m/ ,.3v assessment 评税；评定；估价；评税单
@ ;%+Ms assessment number 评税编号；估价编号
Eei"baw/ assessment of additional tax 补加税评税
sFqLxSo_I assessment of performance 业绩评估；实绩评价
cC{eu[ XW Assessor 评税主任
l(-We.:( asset price bubbles 资产价格泡沫
TO&o hATp asset-backed securities 具资产保证的证券
"O{_LOJ assets accretion 资产增值
nz72w_ assets and liabilities 资产与负债
hE|Z~5\Y,> assets betterment statement 资产递增表；资产改进表
p.{M s n assets lending 实物放款；有抵押贷款
{H]xA 3[] assets of the company passing on the death 死者去世时转移的公司资产
h28")c.pH= assets pledged as security for liabilities 用作负债抵押的资产
gyqM&5b assets portfolio 资产投资组合
rToZN!q\S assets price 资产价格
k A `Z#yu assets quality 资产质素
/.Yf&2X\ assets realization 资产变现
gB4&p PN assets refinancing arrangement 资产再集资安排
iV
h^; assets securitization 资产证券化
#fq%903=
assets situated outside Hong Kong 在香港以外地方的资产
?hpT"N,hF9 assets stripping 削减资产；拆卖资产
\#LkzN8 assets value 资产值
cL 31g_u assignee 承让人
-__RFxG assignment 转让；转让书；转让契
9`83cL assignment of interest 权益转让
F`/-Q>Q assignment of letters patent and trade mark 专利证书及商标转让
VMry$ assignment of property 物业转让；物业转让书
g"k1O assignment right 转让权
8>T#sO?+ assignor 转让人
+D[|Mi associate 有联系的人；有关连人士；相联者；合伙人；联系人
|eN#9Bm Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
5a$Q}!6E.Y associate member 附属会员
X9W'.s.[Q associated body corporate 相联法人团体
gZa/ ?[+ associated company 相联公司；联属公司
]Gk;n/!
B associated corporation 相联法团
NSQ}:m Association of Chartered Certified Accountants [ACCA] [United Kingdom]
QucDIZ 公认会计师公会〔英国〕
|Z]KF>S] Association of Futures Exchange Brokers 香港期货经纪协会
l ;*/F`>c Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
PI
KQ}aq= association of underwriters 承保人组织
]/l" assumption of control 接管
"Di27Rq assurance 担保；保险；转易；转易书
!Tc
jJ2T assurance of interest 权益的转易
M^q< qS>d at 19XX price 按一九ＸＸ年价格计算
Ttr)e: at a discount 按赔价计算；按贴水价格计算；打折扣
@ |bN[X L at a premium 按溢价计算；按升水价格计算
4(
Q_J4}P at call 通知付款；按通知
/ z<7gd~oU at constant market price 按固定市价计算
^$8@B]* at constant price 按固定价格计算
j7(sY o@x7 at cost 按成本计算
{{ hp;&x at current market price 按当时市价计算；按现时市价计算
B,Pbm|U1 at current price 按当时价格计算；按现时价格计算
U
GA_^?4 at factor cost 按要素成本计算；按生产要素成本计算
`pMI @"m at money-of-the-day price 按付款当日价格计算
4?+K:e #F at or better 按指定或较佳价位〔买卖指令〕
a`c#-
je at par 按面值计算；平价
4LG[i}u.N at sight 见票即付
26SXuFJ@ at the close 按收市盘
$w,?%i97 at the opening 按开市盘
CSKOtqKQ) attestation 见证；见证条款
C`G+b{o at-the-money option 平价期权
L] wWJL attorney 受权人；受托代表人
9((BOq attornment 新拥有人承认书
~ m/nV81 attributable profit 可归属利润
Xk9mJ]31LC attributable share value 可归属股份价值
lk.]!K$} Auckland Stock Exchange 奥克兰证券交易所
wM$N#K@ auction 拍卖
`ChS$p"A auctioneer 拍卖商
mf~Joluc J audit 审计；核数
a
~s:f5S> Audit Commission 审计署
_&(\>{p m Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
xwuGJ 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〕
[
B{F(~ O audit review 帐目审查
#7 )& ` Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
6MCLm.L audited account 审计帐目；经审计的帐目
/{)}y audited annual account 经审计的周年帐目
0bG[pp$[ audited balance sheet 经审计的资产负债表
U B5CvM28 auditor 核数师；核数主任；审计师
NCrNlH IF auditor's certificate 核数师证明书；审计师证明书
Cz1Q@<) auditor's report 核数师报告；审计师报告
/ @v V^!#1 Aussie bond 澳元债券
(/mR
p austerity budget 紧缩预算
m :6^yfS Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
1 X8P v*, Australia All Ordinaries Index 澳洲所有普通股票指数
Tu!2lHK; Australian Dollar [AUD] 澳元
:Dt]sE _d Australian Options Market 澳大利亚期权市场
'E\ /H17 Australian Securities Commission 澳洲证券事务监察委员会
.Us)YVbk Australian Society of Certified Practising Accountants 澳洲执业会计师公会
HZINsIm!? Australian Stock Exchange 澳大利亚证券交易所
-_*ux! Austrian Schilling [ATS] 奥地利先令
0W_olnZ authentication 认证；鉴证
2X X- authority to purchase 委托购买证；委购书
]\ ~s83?X authorization 认可；核准；授权；授权书
8v<80 2 authorization by direction 指示授权
|wxAdPe authorization by instruction 指令授权
lf JvN authorization by warrant 令状授权
OLH[ F authorization of unit trust 单位信托的认可
CX Q +h authorized agent 指定代理人
xK*G'3Ge authorized capital 法定资本
#&k`-@b5| authorized clerk 出市员
|o@xWs@m authorized dealer 认可交易商
9QXBz=Fnf authorized financial institution 认可财务机构
ut*sx9 l authorized fund 认可基金
m m
dQ\\ authorized fund house 获授权的基金公司；认可基金公司
+$uQ_ve authorized institution 认可机构
5c Uz^ > authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
g zMp&J authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
h tuYctu` authorized insurer 获授权保险人；获认可承保人
.OM^@V~T authorized investment 特准投资项目
*'-[J 2 authorized person 获授权人
|j2$ G~B6 authorized representative 获授权代表
QmKEl|/{u authorized share capital 法定股本
$ ~ >/_<~ automated quotation system 自动报价系统
APJVD- Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
g`Kh& |GU 自动交易系统〔香港期货交易所有限公司〕
;hV-*;> automatic adjustment mechanism 自动调整机制
@oNYMQ@)d automatic adjustment system 自动调整系统
{3* Ne / Automatic Clearing House 自动票据交换所
<#ng"1J automatic exchange rates accumulation system 自动化汇率累集系统
]as+gZ8 Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
O>@ChQF automatic teller machine [ATM] 自动柜员机
gq7l>vT. autopay 自动转帐
#rI4\K available assets 可用资产
D[
v2#2 available fiscal reserve 现存财政储备
ii5dTimRJ available profit 可用利润
o.g)[$M8cF Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
pwg\b average 平均；平均数；海损
PJ))p6
9 average basic salary 平均基本薪金
|W\U9n average consumer expenditure 平均消费开支；一般消费开支
8U)*kmq average cost 平均成本
.[:y`PCF average cost of land production 增辟土地平均成本
5v[2R.eT- average daily turnover 平均每日成交额
nIqNhJ+ average daily wage rate 平均每日工资率
O +u? Y average expenditure pattern 平均开支模式
O~OM.:al& average growth rate 平均增长率
AsfmH-4) average net fixed assets 固定资产平均净值
r>lo@e0G average of relatives 相对价格平均数
c$8M} q:X average price 平均价格
4*&2D-8<K average propensity to consume 平均消费倾向；一般消费倾向
Tg@:mw5 average propensity to save 平均储蓄倾向；一般储蓄倾向
xyrlR;Sk average rate 平均率
SUb:0GUa average revenue 平均收入；平均收益
,Ma%"cWVC average stock 平均库存；平均存货
NtG^t}V average yearly rent 平均年租
`D? &) Y avoidance of double taxation 避免双重课税
0i>>CvAl} avoidance of tax 避税
