A:
31& .Lnq A share Ａ股；甲类股份
Bq@wS\W>b} abatement of tax 减税；减扣免税额
,rQ)TT ABN AMRO Bank N.V. 荷兰银行
x-&v|w ' above-the-line expenditure 线上项目支出；经常预算支出
r%d 11[z above-the-line receipt 线上项目收入；经常预算收入
a}fClI-u ABSA Asia Limited 南非联合亚洲有限公司
Yj6p19 absolute change 绝对数值变更
"Q{~Bj~ absolute expenditure 实际开支
,<b|@1\ k absolute guideline figure 绝对准则数字
_~Vz+nT absolute interest 绝对权益
~uadivli absolute order of discharge 绝对破产解除令
S7{.liHf absolute profit margin 绝对利润幅度
4Z9 wzQ> absolute value 实值；绝对值
~+C?][T absolutely vested interest 绝对既得权益
Y,b tL'[W absorbed cost 已吸收成本；已分摊成本
f<Tz#w&6W absorption 吸收；分摊；合并
a
+yI2 s4Z absorption rate 吸收率；摊配率；分摊率
!m( L0YH ACB Finance Limited 亚洲商业财务有限公司
;bZ*6-\!- acceptable form of reciprocity 合理的互惠条件
1Uk~m acceptable rate 适当利率；适当汇率
Jy C&L6[]Z acceptance agreement 承兑协议
)C]&ui~1 acceptance for honour 参加承兑
*Ne&SXg acceptor 承兑人；接受人；受票人
c8tC3CrKp= acceptor for honour 参加承兑人
g ypq`F accident insurance 意外保险
7CM03 R[P Accident Insurance Association of Hong Kong 香港意外保险公会
h6y4Ii accident insurance scheme 意外保险计划
><Z3<7K9 accident year basis 意外年度基准
n ~u3 accommodation 通融；贷款
ih |Ky+ ! accommodation bill 通融票据；空头票据
dqA[| bV accommodation party 汇票代发人
++DQS9b{ account balance 帐户余额；帐户结余
f~ nt!$ account book 帐簿
zK4
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_/~ ,a account current book 往来帐簿
,Bw )n, account of after-acquired property 事后取得的财产报告
W#I:j: p account of defaulter 拖欠帐目
,M.! z@ account payable 应付帐款
Y{vwOs account payee only [A/C payee only] 只可转帐；存入收款人帐户
QM_X2Ho account receivable 应收帐款
r/hyW6e_ account receivable report 应收帐款报表
cO+Xzd;838 account statement 结单；帐单；会计财务报表
DnsP7k.8T account title 帐户名称；会计科目
-{U>}
Y) accountant's report 会计师报告
<W59mweW#5 Accountant's Report Rules 会计师报告规则
~+ s*\~ accounting and auditing procedure 会计与审计程序；会计与核数程序
)nHE$gVM
s Accounting Arrangements 《会计安排》
Q &7)vs accounting basis 会计基础
\UqS -j| accounting by Official Receiver 破产管理署署长呈交的帐目
R{uJczu Accounting Circular 《会计通告》
t tFY
_F~S accounting class 会计类别
aq+IC@O accounting date 记帐日期；会计结算日期
a`b zFu{ accounting for money 款项核算
RE
$3| z Accounting Officer 会计主任
8+
F}`lLA accounting period 会计报告期；会计期
D`:d'ow~KQ accounting policy 会计政策；会计方针
6$s0-{^ accounting practice 会计惯例
br;H8-
accounting principle 会计准则
()M@3={R accounting record 会计记录
7k =F6k0) accounting report 会计报告
>q@ Sd Accounting Services Branch [Treasury] 会计事务部〔库务署〕
MiH}VfI Accounting Society of China 中国会计学会
AXP`,H accounting statement 会计报表
7X{bB accounting system 会计制度；会计系统
6QLQ1k` accounting transaction 会计事项；帐务交易
BCUt`;q ]B accounting treatment 会计处理
;=+Zw1/g accounting year 会计年度
,ah*!Zm.kk accretion 增值；添加
k
l!? /M accrual 应计项目；应累算数目
+6hl@Fm( accrual basis 应计制；权责发生制
.^~ l_ LkA accrual basis accounting 应计制会计；权责发生制会计
u}}9j&^Xa accrue 应累算；应计
}PQSCl^I accrued benefit 应累算利益
0GX10*t. accrued charges 应计费用
AR~$MCR]"k accrued cumulative preference share dividend 应累算的累积优先股股息
=v4r M0m, accrued expenses 应累算费用
>$naTSJq accrued interest payable 应付利息；应计未付利息
7e c0Xh1 accrued interest receivable 应收利息；应计未收利息
p/k<wCm6 accrued right 累算权益
poQdI?ed, accruing profit 应累算的利润
mw(c[.*% accumulated fiscal reserve 累积财政储备
/pN'K 5@ accumulated profit 累积利润；滚存溢利
a We Bav}_ accumulated reserve 累积储备
~z
K@pFeH accumulation of surplus income 累积收益盈余
ihiuSF<NaQ acquired assets 既得资产
twtkH~`"Q acquisition 收购；购置；取得
Bhu@ 2KdA acquisition cost 购置成本
u-QO>3oY6 acquisition expenses 购置费用
2 zKo acquisition of 100% interest 收购全部股权
z_Wm
HB acquisition of control 取得控制权
Yn4)Zhk k acquisition of fixed assets 购置固定资产
,<$YVXe/ acquisition of shell “买壳”
#PslrA.
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]A]Ft!`6 z act of God 天灾
n^AP"1l8?0 acting partner 执事合伙人
7"F|6JP"$c active market 买卖活跃的市场；交投畅旺的市场；旺市
4W!\4Va active partner 积极参与的合伙人
BjyXQ9D active trading 交投活跃
-jxWlO actual circulation 实际流通
_}zo
/kDA actual cost 实际成本
z$ c&=Q actual expenditure 实际开支；实际支出
n</k/Mk} actual income 实际入息；实际收入；实际收益
qcTmsMpj actual market 现货市场
c.(Ud`jc actual price 现货价；实际价格
ZD)0P=% actual profit 实际利润
J3~hzgY actual quotation 实盘；实际价位；实际报价
,](v?v.[4 actual year basis 按实际年度计算
Jh$"f r3 actuals 实货
lmhbF actuarial investigation 精算调查
1Y=AT!"V actuarial principle 精算原则
<AMb!?Obh actuarial report 精算师报告
E7gHi$ Actuarial Society of Hong Kong 香港精算学会
-@SOo"P actuarial valuation 精算师估值
[A"H/Qztk actuary 精算师
'h^-t^:<>b ad referendum agreement 暂定协议；有待覆核的协定
#9 $V
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+ze}0lrEL ad valorem duty system 从价税制
0R@ g( ad valorem fee 从价费
#vj#! 1
ad valorem tariff 从价关税
$ZI~ 8rI~ additional allowance 额外免税额
$5lW)q A additional amount for unexpired risk 未过期风险的额外款额
Km)X_}| additional assessable profit 补加应评税利润
/M^V 2= additional assessment 补加评税
9H h~ n R? additional commitment 额外承担
X`yNR; > additional commitment vote 额外承担拨款
TBZ-1 7+ additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
3(!/["@7 additional dependent parent allowance 供养父母额外免税额
IXZ(]&we additional provision 额外拨款
Vk-W8 [W 7 additional stamp duty 附加印花税
~reQV6oQua additional tax 补加税罚款；补加税款
.3{[ _iTM Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
2{t)DUs adjudged bankrupt 被裁定破产
;TL(w7vK adjudicated bankrupt 裁定破产人
0)d?Y adjudication fee 裁定费；评定印花税额手续费；评估契据费
^\M
dl adjudication of bankruptcy 裁定破产；宣告破产
Q[J [= adjudication of insolvency 裁定无力偿还债务
_0,"vFdj adjusted actual 经调整的实数；调整后的实数
8 7RHA $? adjusted current assets 经调整的流动资产；调整后的流动资产
:be:-b%K adjusted figure 经调整的数字；调整后的数额
(R_CUH adjusted liabilities 经调整的负债；调整后的负债
?R;nL{ adjusted loss 经调整的亏损；调整后的亏损
3sZ,|,ueD adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
/Hv* K&}M adjusted profit 经调整的利润；调整后的利润
, b <9?PM
adjusted surplus 经调整的盈余额；调整后的盈余额
of8mwnZR adjusted value 经调整的价值；调整后的价值
<ROpuY\!l adjustment 调整；修订；理算〔保险〕
cMD RWh adjustment centre 调剂中心
Ia=_78MgZ adjustment lag 调整过程的时间差距；调整时差
<S]KaDu^ adjustment mechanism 调整机制
umQ i adjustment of loss 亏损调整
HE Bqv+bG adjustment process 调整过程；调整程序
Z)mX,=p adjustment range 调整幅度
v9%nau4 administered exchange rate 受管制汇率
yp=|7 Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
dgS4w@)@V; administration expenses 行政费用
)xB$LJM8 administration fee 手续费；行政费
dh&W; zs administration in bankruptcy 破产管理
2m_'z administration order 遗产管理令
1"}B]5! administrator 管理人；遗产管理人
`Kh ]x9 Z administrator of the estate 遗产管理人
tM&n3MWQ admission of debt 债项承认书
\n#] %X5c admission of proof 接纳债权证明
i" L }!5 advance 放贷款项；垫付款项；预支款项；预付款项
QU:EY'2 advance account 暂支帐目；预付款帐户
pT4qPta,2 advance compensation 预付补偿金
NEA_Plt advance from shareholder 股东垫款
79D=d'e A advance pending reimbursement 预支以待日后付还
E{uf\Fc advanced economy 先进经济体系
bH*@,EE advancement 预付；预付财产
42f prt advances warrant 垫款令
Q[M (Wqg advancing 贷出
(lb6]MtTHY adverse balance 逆差
'!!e+\h# adverse exchange 逆汇
Sv7 i! j advertisement addressed to shareholders 在报章刊登的致股东通告
Mx8Gu^FW.d advice for collection 托收通知书
@ ]f3| >I advice of drawing 提款通知书；汇票通知书
u7HvdLql advice of payment 付款通知
%y iD~& Advisory Committee [Securities and Futures Commission]
h$70H ^r 谘询委员会〔证券及期货事务监察委员会〕
9b1?W?" Advisory Committee on Diversification 经济多元化谘询委员会
Bi e?M affidavit 誓章；遗产申报誓章
##H;Yb affidavit of no receipt 述明无收款的誓章
Y}ng_c affiliate 联号；联营公司；附属公司
e
RA7 i affiliated company 附属公司；联号；联营公司
- yoAxPDW affirmation [estate duty] 非宗教式宣誓〔遗产税〕
[ |4}~U V
affordability 负担能力
AHwG<k African Development Bank [AfDB] 非洲开发银行
&i5:)d]L after-acquired property 事后取得的财产
q xfLfgu^ after-hours dealing 市后交易
~n
WsP}`n after-tax profit 税后盈利；税后利润；税后溢利
YG4WS | agency agreement 代理协议
aqF+zPKs6 agency expenses 代理机构的开支
5C/2b.-[ agency fee 代理费
LfEvc2
v=g Agency Law 《代理法》
BRb\V42i; agent 代理人；承销人
20aZI2sk` agent of company 公司代理人
{ LP
b)) agent's fee 代理人费；经纪费
Go 1 (@ aggregate 总计；总数；总体数字
eJ)1K aggregate amount 总款额；总额
%tV32l= aggregate assets and liabilities 总体资产与负债
SB TPTb aggregate at constant price 按固定价格计算的总体数字
:X_C FW aggregate demand 总需求
:r&iM b:Ra aggregate gross position 总持仓量
wUoiXi09 aggregate limit 总限额
Q"%QQo}} aggregate of salaries tax 合计薪俸税
Z?17Pu'Dp aggregate performance 总体表现；总体业绩
}!8nO; aggregate supply 总体供应
d<x1*a aggregate surplus 总盈余
;hwzYXWF aggregate total 整体总额
!tU'J"Zy aggregate value 总值；合计价值
!6H uFf aggregated basis 合计基准
:[xvlW29 aggregated net chargeable income 合计应课税入息实额
iU5P$7 .p aggregation 合并计算；合计；总和
y}N&/}M:}8 aggregation of incomes of husband and wife 夫妇入息合并计算
R vyuGU aggregation of property 财产的总和
O~ 27/ agio 差价；贴水
QdDObqVdy Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
9~c~E/4! Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
1"?]= j: 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
>SoO4i8 Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
/v|O nq1Y4 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
_1
p DA Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
/Pvk),c a 《香港政府和大韩民国政府关于相互促进和保护投资协定》
:&qhJtGo agreement for a settlement 授产协议
yl$F~e1W agreement for assignment 转让协议
GAw(mH* agreement for sale 售卖协议；买卖协议
U&P{? >{u agreement for sale and purchase 买卖协议
O$qtq(Q% agreement for the payment of interest 支付利息协议
Z\Z,,g+WL agreement for the repayment of money 还款协议
*Yt B )6j agreement of reinsurance 再保险协议
}_}KVI Agricultural Bank of China 中国农业银行
t0Zk-/s air passenger departure tax 飞机乘客离境税
BC! 6O/kr Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
U]hF
airport tax 机场税
hv>KX alcohol duty 酒精税
ZjD)? 4 alienation 让与；让渡；转让
'^iUx,,ZQ alimony 生活费；赡养费
v^SsoX>WMH All Ordinaries Index [AOI] 所有普通股指数
q8>t!rh<R all risks 全险；综合险
@TzvT3\q All Sales Record for Stock Market 《股票市场成交报告》
#6=MKpR Allied Capital Resources Limited 新联财务有限公司
(w uaxo: all-items index [Consumer Price Index] 总指数〔消费物价指数〕
*0y{ ~@ allocation letter 拨款信件
19Ww3P vQ; allocation of fund 分配款项；预留款项
qs I^oBD" allocation of profit 利润分配；溢利分配
QXVC\@ allocation warrant 拨款令
nB z`q+V allotment 分配；配股
+j{Y,t{4 allotment notice 股份配售通知；配股通知
9 |.Ao allotment of shares 股份分配
BLn_u,3 allowable 可获宽免；免税的
$.rzc]s allowable business loss 可扣除的营业亏损
R,t$"bOd allowable expenses 可扣税的支出
S2K#[mDG allowance 免税额；津贴；备抵；准备金
%2"J:0j allowance for debts 债项的免税额
|sIr?RL{C allowance for depreciation by wear and tear 耗损折旧免税额
c ~imE% allowance for funeral expenses 殡殓费的免税额
PLA#!$c7q allowance for inflation 为通货膨胀而预留的款项；通胀准备金
_c2WqQ-05 allowance for repairs and outgoings 修葺及支出方面的免税额
`G!M>h@ allowance to debtor 给债务人的津贴
j*400 alteration of capital 资本更改
*fnvZw? alternate trustee 候补受托人
$dQIs: amalgamation 合并
d'"r("w# ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
E{y1S\7K ambit of charges 征税范围；收费范围
sw;|'N$:< amended valuation 经修订的估值
0[xpEiDx American Commodities Exchange 美国商品交易所
oC*=JJe, American Express Bank Limited 美国运通银行
gL3iw !7 American Stock Exchange 美国证券交易所
BT,b-=
;J- amortization 摊销
\X|sU:g amount due from banks 存放银行同业的款项
yNCEz/4 amount due from banks abroad 存放海外银行同业的款项
w 0w1PE-V= amount due from holding companies 控股公司欠款
h3!$r~T!a: amount due from local banks 存放本港银行同业的款项
kWhr1wR1 amount due to banks 银行同业的存款
#%$28sxB amount due to banks abroad 海外银行同业的存款
wL}l`fRB amount due to holding companies 控股公司存款
IP3E9z_ L amount due to local banks 本港银行同业的存款
v.&>Ih/L amount due to outport banks 外埠银行同业的存款
G Z3 ]N amount for note issue 发行纸币的款额
/,s[#J amount of bond 担保契据的款额
}Fa%%} amount of consideration 代价款额
W)*p2 #l amount of contribution 供款数额
5~H#(d<oZ amount of indebtedness 负债款额
ZmEEj-*7s amount of principal of the loan 贷款本金额
DyO$P#~? amount of rates chargeable 应征差饷数额
7
oQ[FdRn* amount of share capital 股本额
mi,&0xDe a amount of sums assured 承保款额
9GU]l7C=z amount of variation 变动幅度
e6E?t[hEeS amount of vote 拨款数额
R>/ NE!q amount payable 应付款额
,q#0hy%5/ amount receivable 应收款额
2`?!+") Amsterdam Stock Exchange 阿姆斯特丹证券交易所
upy\gkpnGO analysis 分析
//f ancillary risk 附属风险
t2>fm QIQ annual account 周年帐目；周年帐目报表；年度决算；年结
LWnR?Qve< annual accounting date 年结日期
VT%:zf annual allowance 每年免税额；年积金；年度津贴；年津
k; ZxY"^ annual balance 年度余额
"= 1;0uy] annual disposable income 每年可动用收入
;*2> ES annual estimates 周年预算
@7 oL#- annual fee 年费
l Dxc`S annual general meeting 周年大会
:A 1: annual growth rate 年增率；每年增长率
_;
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aEt/NwgiQ annual pensionable emolument 可供计算退休金的年薪
K`g7$r)U[ annual report 年报
3g~' 5Ao Annual Report on the Consumer Price Index 《消费物价指数年报》
p-GAe,2q annual return 周年报表；周年申报表；每年报税表格
T;5r{{ Annual Return Rules 《周年报表规则》
)%d*3\Tsd annual review of consumer prices 每年消费物价回顾
ntVS:F annual roll-forward basis 逐年延展方式
vBcq_sbo annual salary 年薪
2`G OJ,$ annual statement 年度报表；年度决算表
eE
GfM0 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
vy9 w$ls annuitant 年金受益人
$za 8"T*I annuity 年金
oU*45B`" annuity contract 年金合约
G\de2Q"d:O annuity on human life 人寿年金
r|u MovnV antecedent debt 先前的债项
FRu]kZv2 ante-dated cheque 倒填日期支票
aj^wRzJ}zA anticipated expenditure 预期开支
P!G858V( anticipated net profit 预期纯利
0Hxmm@ X2 anticipated revenue 预期收入
_Q[$CcDEE anti-inflation measure 反通货膨胀措施
Q X4ai3v anti-inflationary stance 反通货膨胀立场
ar9]"s+' apparent deficit 表面赤字
;r[@v347 apparent financial solvency 表面偿债能力
HlvuW(,x= apparent partner 表面合伙人
W2FD+ wt application for personal assessment 个人入息课税申请书
_tTN G2 application of fund 资金应用
gKYfQ+ application to release as liquidator and to destruct the books of accounts and documents
" ZM4F?x 申请免除清盘人职务及毁灭帐簿与文件
E_e6^Sk5B( appointed actuary 委任精算师
. mLK`c6 appointed auditor 委任核数师；委任审计师
f y :,_# appointed trustee 委任的受托人
myl+J;,] appointer 委任人
)G^
KDj" apportioned pro rata 按比例分摊
="wzq+ U apportionment 分配；分摊
y*pUlts< Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
l*\y apportionment formula 分摊方程式
aI^/X {d apportionment of estate duty 遗产税的分摊
}G4 z tiuG appraisal 估价；评估
*t[. =_v appreciable growth 可观增长
T&4 qw(\G appreciable impact 显着影响
Ez|oN , appreciable increase 可观增长
SCvVt appreciation 增值；升值
N , 8/Y appreciation against other currencies 相对其他货币升值
=U%Rvm appreciation of the exchange value of Hong Kong dollar 港元汇值上升
AV9m_hZ t appreciation tax 增值税
|KSy`lY-j> appropriation 拨款；拨用；拨付
7Mb# O_eh appropriation account 拨款帐目
ojyIQ k+ Appropriation Bill 拨款法案
+_X zmjnDd appropriation-in-aid system 补助拨款办法
3RLF p\i"s approved assets 核准资产
%LV m3e9 approved basket stock 认可一篮子证券
;r_F[E2 z approved budget 核准预算
Dn&D!B approved charitable donation 认可慈善捐款
#]nx!*JNZ approved charitable institution 认可慈善机构
=6"2UC& approved currency 核准货币；认可货币
QUU;g 2k approved estimates 核准预算
vVE2m=!v approved estimates of expenditure 核准开支预算
P:30L'.=[ approved overseas insurer 核准海外保险人
5?hw ! approved overseas trust company 核准海外信托公司
A) ; approved pooled investment fund 核准汇集投资基金
mEw ~yOW]M approved provident fund scheme 认可公积金计划
X.hm s?] approved provision 核准拨款
UfN&v >8f approved redeemable share 核准可赎回股份
KMI_zhyB approved regional stock 认可地区性证券
0"CG7Vg,zh approved retirement scheme 认可退休金计划
^*P%=>zO approved subordinated loan 核准附属贷款
LaQ-=;( ` arbitrage 套戥；套汇；套利
yKYTi3 _( arbitrageur 套戥者；套汇者
Hemq +]6^ arbitrary amount 临时款项
o. 0ci+z@ arrangement 措施；安排；协定
WI?oSE w arrears 欠款
G:~k.1y[ arrears of pay 欠付薪酬
nqInb:
arrears of revenue 逾期未收税款；逾期未收的帐项
v?KC% articles of association 组织章程；组织细则；组织章程细则
M$Zcn# A Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
D6>HN[D" ascertainment of profit 确定利润
Vx~,Uex0+ "Asia Clear" “亚洲结算系统”
b0 lq\9 Asia Commercial Bank Ltd. 亚洲商业银行有限公司
$2W%2rZ Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
(p2K36,9m Asian Development Fund [ADF] 亚洲发展基金
UK<Nj<-'t Asian dollar bond 亚洲美元债券
zIh ['^3.n Asian dollar market 亚洲美元市场
T6 '`l?H`; Asian dollar rate 亚洲美元利率
bbrXgQ`s+w Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
c-B
cA Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
9 FB19 asked price 沽盘；喊价；索价；卖方报价
=EHUR' assessable income 应评税入息
u(fm@+$^ assessable loss 应评税亏损
G1 vNt7 assessable profit 应评税利润
0aG ni| assessable value 应评税值
rg^'S1x| assessed profit 估定利润
e" St_z( assessed value 经评估价值
O^oWG&Y;v assessment 评税；评定；估价；评税单
vQ;Ex assessment number 评税编号；估价编号
9I6a"PGDb assessment of additional tax 补加税评税
H Z'_r cv assessment of performance 业绩评估；实绩评价
0 u;4%}pD Assessor 评税主任
|Y ?H A& asset price bubbles 资产价格泡沫
zd @m~V asset-backed securities 具资产保证的证券
< 1uZa assets accretion 资产增值
rJG f .qJJ assets and liabilities 资产与负债
wK?vPS assets betterment statement 资产递增表；资产改进表
Tj:B!>> assets lending 实物放款；有抵押贷款
R}O_[ assets of the company passing on the death 死者去世时转移的公司资产
$<}$DH_Y assets pledged as security for liabilities 用作负债抵押的资产
tfj:@Z5&$C assets portfolio 资产投资组合
P-?0zF/T$ assets price 资产价格
&J+CSv,39 assets quality 资产质素
wne,e's} assets realization 资产变现
L DP UD' assets refinancing arrangement 资产再集资安排
`aciXlqIF assets securitization 资产证券化
Lm%: K]X assets situated outside Hong Kong 在香港以外地方的资产
Tf'hc]`vS assets stripping 削减资产；拆卖资产
G3Z)Z) N assets value 资产值
%J+ E/ assignee 承让人
be.*#[ assignment 转让；转让书；转让契
P)P*Xq r#: assignment of interest 权益转让
SLa >7`<Q assignment of letters patent and trade mark 专利证书及商标转让
sS*3=Yh assignment of property 物业转让；物业转让书
E7rDa1 assignment right 转让权
4 o Fel.o assignor 转让人
h&KO< > associate 有联系的人；有关连人士；相联者；合伙人；联系人
j0oR ) du Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
_h{C_;a[_ associate member 附属会员
sB7#
~p A associated body corporate 相联法人团体
Zy`m!]G]80 associated company 相联公司；联属公司
h2G$@8t}I associated corporation 相联法团
Q+[n91ey** Association of Chartered Certified Accountants [ACCA] [United Kingdom]
:tV*7S=) 公认会计师公会〔英国〕
x(1:s|Uyp{ Association of Futures Exchange Brokers 香港期货经纪协会
Fld=5B^} Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
AE[b},-[ association of underwriters 承保人组织
JRB9rSN^ assumption of control 接管
l3)} qu assurance 担保；保险；转易；转易书
oKuI0-*mR assurance of interest 权益的转易
"&Y`+ 0S8 at 19XX price 按一九ＸＸ年价格计算
k>;`FFQU> at a discount 按赔价计算；按贴水价格计算；打折扣
HiZ* +T.B at a premium 按溢价计算；按升水价格计算
Q'=x|K#xj at call 通知付款；按通知
*\
R ]NV at constant market price 按固定市价计算
X%
t1 T4 at constant price 按固定价格计算
I G2r#N|C# at cost 按成本计算
F3On?x) at current market price 按当时市价计算；按现时市价计算
Te"ioU?. at current price 按当时价格计算；按现时价格计算
$a.JSXyxL at factor cost 按要素成本计算；按生产要素成本计算
h9}+l at money-of-the-day price 按付款当日价格计算
Hj^1 or3R] at or better 按指定或较佳价位〔买卖指令〕
]Sf ]J4eQ at par 按面值计算；平价
-t!~%_WCv at sight 见票即付
'jWr<]3 at the close 按收市盘
rNXQf'*I at the opening 按开市盘
zdB^S%cztS attestation 见证；见证条款
~vm%6CABM at-the-money option 平价期权
Z^3rLCa attorney 受权人；受托代表人
m*&]!mM"0G attornment 新拥有人承认书
o#3 ly-ht attributable profit 可归属利润
; ZA~p attributable share value 可归属股份价值
+$ 'Zf0 U Auckland Stock Exchange 奥克兰证券交易所
&u$Q4 auction 拍卖
E(>=rD /+ auctioneer 拍卖商
P3x8UR=fS audit 审计；核数
N G+GEqx Audit Commission 审计署
"L IF.) Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
9ijfR qI=x 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〕
3l rT3a3vV audit review 帐目审查
11 Q1AN Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
Ag-(5: audited account 审计帐目；经审计的帐目
@0Ic3C[rH6 audited annual account 经审计的周年帐目
"g5^_UP audited balance sheet 经审计的资产负债表
<? q?Mn auditor 核数师；核数主任；审计师
*#,7d"6W5 auditor's certificate 核数师证明书；审计师证明书
n(1l}TJy auditor's report 核数师报告；审计师报告
@LF,O}[2J Aussie bond 澳元债券
R0KPZv- austerity budget 紧缩预算
?gA 8x Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
PxvyN_B#> Australia All Ordinaries Index 澳洲所有普通股票指数
P) Jgs Australian Dollar [AUD] 澳元
L +b6!2O, Australian Options Market 澳大利亚期权市场
X _q\S g Australian Securities Commission 澳洲证券事务监察委员会
q+yQwX{ Australian Society of Certified Practising Accountants 澳洲执业会计师公会
f\|w ' Australian Stock Exchange 澳大利亚证券交易所
n@<YI Austrian Schilling [ATS] 奥地利先令
Vh|*p& authentication 认证；鉴证
^UP`%egR authority to purchase 委托购买证；委购书
P78g /p T authorization 认可；核准；授权；授权书
@ a! #G authorization by direction 指示授权
p_RsU`[ authorization by instruction 指令授权
Wf+cDpK authorization by warrant 令状授权
$0 W|26; authorization of unit trust 单位信托的认可
g2+2%6m0 authorized agent 指定代理人
n1Yp1"2b[ authorized capital 法定资本
z O-z%y authorized clerk 出市员
/CrSu authorized dealer 认可交易商
P_F30 x( authorized financial institution 认可财务机构
lU8l}Ndz" authorized fund 认可基金
}7b %HTF= authorized fund house 获授权的基金公司；认可基金公司
=x/X:; )> authorized institution 认可机构
D}-/ c"':} authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
Ogq j?]2QC authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
j` {?OYD authorized insurer 获授权保险人；获认可承保人
8SMxw~9$ authorized investment 特准投资项目
{5Q!Y&N.% authorized person 获授权人
owVX*&b{ authorized representative 获授权代表
8 ?xE6 authorized share capital 法定股本
/:cd\A} automated quotation system 自动报价系统
ju8> :y8 Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
1 KU!
tL 自动交易系统〔香港期货交易所有限公司〕
Cwv9 a^ automatic adjustment mechanism 自动调整机制
hZ |z|!g0 automatic adjustment system 自动调整系统
yl'u'-Zb6 Automatic Clearing House 自动票据交换所
Ki;*u_ 4{ automatic exchange rates accumulation system 自动化汇率累集系统
g_;\iqxL Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
"B M#4 automatic teller machine [ATM] 自动柜员机
fW?vdYF autopay 自动转帐
`}p0VmD{NE available assets 可用资产
/p/]t,-j2 available fiscal reserve 现存财政储备
|Tv#4st available profit 可用利润
pIc#L>{E Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
KYB `D.O average 平均；平均数；海损
s
n8Qk=K average basic salary 平均基本薪金
lov!o: dJ average consumer expenditure 平均消费开支；一般消费开支
&) QX7*H average cost 平均成本
Na<pwC average cost of land production 增辟土地平均成本
xB@ T|EP average daily turnover 平均每日成交额
" s,1%Ltt average daily wage rate 平均每日工资率
GV1pn) 4 average expenditure pattern 平均开支模式
.#EFLXs average growth rate 平均增长率
0HZ{Y9] average net fixed assets 固定资产平均净值
8'[~ 2/ average of relatives 相对价格平均数
(^ J I%> average price 平均价格
b !+hH Hv: average propensity to consume 平均消费倾向；一般消费倾向
-M\ <nx average propensity to save 平均储蓄倾向；一般储蓄倾向
4j-Xi average rate 平均率
9=s<Ld average revenue 平均收入；平均收益
zrvF]|1UP average stock 平均库存；平均存货
!Mx$A$Oj> average yearly rent 平均年租
N" Z{5 A avoidance of double taxation 避免双重课税
T; 4NRC avoidance of tax 避税
