A:
|1R @Jz` A share Ａ股；甲类股份
. +sIjd abatement of tax 减税；减扣免税额
'z/hj>B< ABN AMRO Bank N.V. 荷兰银行
XlPy(> above-the-line expenditure 线上项目支出；经常预算支出
\&0NH=*^ above-the-line receipt 线上项目收入；经常预算收入
|.5d ^z ABSA Asia Limited 南非联合亚洲有限公司
Dlp::U*N' absolute change 绝对数值变更
M*%Z5,Tc absolute expenditure 实际开支
*d 4D9( absolute guideline figure 绝对准则数字
mDUS 9 > absolute interest 绝对权益
yFjSvm6 absolute order of discharge 绝对破产解除令
C 4,W[L]4" absolute profit margin 绝对利润幅度
=9-c*bL absolute value 实值；绝对值
vr$ [ absolutely vested interest 绝对既得权益
'"Gi&:*nQ< absorbed cost 已吸收成本；已分摊成本
l]gf T& absorption 吸收；分摊；合并
sXA =KD8 absorption rate 吸收率；摊配率；分摊率
/DCUwg=0 ACB Finance Limited 亚洲商业财务有限公司
::6@mFL R acceptable form of reciprocity 合理的互惠条件
NG ~sE&,7 acceptable rate 适当利率；适当汇率
XOMWqQr| acceptance agreement 承兑协议
lx SGvvP4 acceptance for honour 参加承兑
.E(Ucnz/ acceptor 承兑人；接受人；受票人
q=U=Y
n acceptor for honour 参加承兑人
hE${eJQ| U accident insurance 意外保险
4[D@[k As Accident Insurance Association of Hong Kong 香港意外保险公会
zQ~nS accident insurance scheme 意外保险计划
KV Bz= accident year basis 意外年度基准
: s\s3#? accommodation 通融；贷款
$l=m?r= accommodation bill 通融票据；空头票据
W;7cF8fu4 accommodation party 汇票代发人
f|!zjX` account balance 帐户余额；帐户结余
}tN"C 3)@ account book 帐簿
Ex<0@Oz account collected in advance 预收款项
sy;~(rpg account current book 往来帐簿
f`cO5lP/:) account of after-acquired property 事后取得的财产报告
0:nyOx(; account of defaulter 拖欠帐目
Em;zi.Y+V account payable 应付帐款
ET4YoH> account payee only [A/C payee only] 只可转帐；存入收款人帐户
L,$9)`j account receivable 应收帐款
4?`7XJ0a account receivable report 应收帐款报表
Pg7/g=Va account statement 结单；帐单；会计财务报表
[||$1u\% account title 帐户名称；会计科目
raCxHY accountant's report 会计师报告
6;Bqu5_Cj Accountant's Report Rules 会计师报告规则
%5b2vrg~* accounting and auditing procedure 会计与审计程序；会计与核数程序
5K0Isuu>> Accounting Arrangements 《会计安排》
_
. _'\ accounting basis 会计基础
U:H*b{`TU accounting by Official Receiver 破产管理署署长呈交的帐目
pnWDsC ~) Accounting Circular 《会计通告》
~O!v?2it8q accounting class 会计类别
0[^f9NZ>- accounting date 记帐日期；会计结算日期
YC{od5a accounting for money 款项核算
;-59#S&?tB Accounting Officer 会计主任
2]|+.9B accounting period 会计报告期；会计期
sNWj+T accounting policy 会计政策；会计方针
92EvCtf accounting practice 会计惯例
R"jX9~3Ln accounting principle 会计准则
$4m{g"xL accounting record 会计记录
yo5|~"yZY accounting report 会计报告
t 2> Vj>U Accounting Services Branch [Treasury] 会计事务部〔库务署〕
se&:Y&vrc~ Accounting Society of China 中国会计学会
RaR$lcG+iY accounting statement 会计报表
(c;$^xZK accounting system 会计制度；会计系统
5=eGiF;0 \ accounting transaction 会计事项；帐务交易
Q/':<QY accounting treatment 会计处理
:EZTJu accounting year 会计年度
i9Qx {f88 accretion 增值；添加
W1 E(( 2 accrual 应计项目；应累算数目
AyddkjX accrual basis 应计制；权责发生制
,Ao8QN accrual basis accounting 应计制会计；权责发生制会计
E8/P D accrue 应累算；应计
7C=t19&R' accrued benefit 应累算利益
)l^w _; accrued charges 应计费用
1r$q $\ accrued cumulative preference share dividend 应累算的累积优先股股息
\%UA6uj accrued expenses 应累算费用
JHcC}+H[ accrued interest payable 应付利息；应计未付利息
vb# d%1b5 accrued interest receivable 应收利息；应计未收利息
o`G@Je_}x accrued right 累算权益
*x$\5;A accruing profit 应累算的利润
rQU;?[y accumulated fiscal reserve 累积财政储备
WlU5`NJl]2 accumulated profit 累积利润；滚存溢利
mAz':R [ accumulated reserve 累积储备
Xr-eDU Ei accumulation of surplus income 累积收益盈余
*+5AN30 6 acquired assets 既得资产
y 2bZo'Z acquisition 收购；购置；取得
YDP< acquisition cost 购置成本
dLLF#N acquisition expenses 购置费用
)!'SSVaRs acquisition of 100% interest 收购全部股权
@X:P`?("^ acquisition of control 取得控制权
bV} 43zI. acquisition of fixed assets 购置固定资产
vI4St; acquisition of shell “买壳”
Lf3: ' n acquisition price 收购价
cJ&% XN act of God 天灾
o@ }Jd0D4 acting partner 执事合伙人
QHOem=B active market 买卖活跃的市场；交投畅旺的市场；旺市
C;_10Rb2ut active partner 积极参与的合伙人
-rUn4a active trading 交投活跃
jlItPd C v actual circulation 实际流通
_rOKif?5 actual cost 实际成本
m3 ,i{ actual expenditure 实际开支；实际支出
YoJN.] ,gf actual income 实际入息；实际收入；实际收益
OPar"z^EV actual market 现货市场
b2hB' !m actual price 现货价；实际价格
~b*f2UVs
actual profit 实际利润
V1M oW;& actual quotation 实盘；实际价位；实际报价
'F1NBL actual year basis 按实际年度计算
g9g^zd, actuals 实货
,u/GA<'#M actuarial investigation 精算调查
CtS*"c,j actuarial principle 精算原则
nI&Tr_"tm actuarial report 精算师报告
F4@``20| Actuarial Society of Hong Kong 香港精算学会
WI ' ;e4 actuarial valuation 精算师估值
Y6f0 ?lB actuary 精算师
L9(fa+$+# ad referendum agreement 暂定协议；有待覆核的协定
Ga"t4[=I ad valorem duty 从价税；按值征税
d x?4)lb ad valorem duty system 从价税制
\) pk/ ad valorem fee 从价费
4Y[tx]< ad valorem tariff 从价关税
!h4L_D0 additional allowance 额外免税额
qlO(z5Ak additional amount for unexpired risk 未过期风险的额外款额
*22}b .) additional assessable profit 补加应评税利润
%R(1^lFI$ additional assessment 补加评税
GHfsq|*j,Z additional commitment 额外承担
j"hfsA<_I additional commitment vote 额外承担拨款
!q mnMY$ additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
t0(1qFi additional dependent parent allowance 供养父母额外免税额
"*a^_tsT?i additional provision 额外拨款
/2 ')u| additional stamp duty 附加印花税
gq!| 0 additional tax 补加税罚款；补加税款
4gzr xV Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
j' g': U adjudged bankrupt 被裁定破产
X0O@, adjudicated bankrupt 裁定破产人
YLk/16r adjudication fee 裁定费；评定印花税额手续费；评估契据费
WbB0{s adjudication of bankruptcy 裁定破产；宣告破产
+Ccj @#M; adjudication of insolvency 裁定无力偿还债务
6"b =aPTi adjusted actual 经调整的实数；调整后的实数
@#xh)"} adjusted current assets 经调整的流动资产；调整后的流动资产
A46Xei:Ow adjusted figure 经调整的数字；调整后的数额
f
0D9Mp adjusted liabilities 经调整的负债；调整后的负债
@|sDb?J adjusted loss 经调整的亏损；调整后的亏损
[kaj8 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
r$<[`L+6 adjusted profit 经调整的利润；调整后的利润
1 : <f[l adjusted surplus 经调整的盈余额；调整后的盈余额
8SR ~{ adjusted value 经调整的价值；调整后的价值
eKsc [ " adjustment 调整；修订；理算〔保险〕
PQDW Y adjustment centre 调剂中心
l.Iov?e1S adjustment lag 调整过程的时间差距；调整时差
|hk?'WGc`0 adjustment mechanism 调整机制
gq\ulLyOeZ adjustment of loss 亏损调整
<Kl G#7M> adjustment process 调整过程；调整程序
eX;C.[&7;8 adjustment range 调整幅度
C vS}U% administered exchange rate 受管制汇率
Ksr.' Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
;rC)*= 4# administration expenses 行政费用
&z8I@^< administration fee 手续费；行政费
W6:ei.d+NS administration in bankruptcy 破产管理
80DcM9^t8 administration order 遗产管理令
!lpKZG administrator 管理人；遗产管理人
!36jtKdM administrator of the estate 遗产管理人
4Hc+F( admission of debt 债项承认书
74i admission of proof 接纳债权证明
}}y~\TB~} advance 放贷款项；垫付款项；预支款项；预付款项
vau0Jn%=ck advance account 暂支帐目；预付款帐户
z)*7LI advance compensation 预付补偿金
>VIb|YA advance from shareholder 股东垫款
JI##l:,7r advance pending reimbursement 预支以待日后付还
R-5EztmLae advanced economy 先进经济体系
XpFW(v advancement 预付；预付财产
{]ie|>'=C advances warrant 垫款令
J=Q?_$ xb} advancing 贷出
J0K25w adverse balance 逆差
v0v%+F#>@ adverse exchange 逆汇
H =,0p advertisement addressed to shareholders 在报章刊登的致股东通告
sTv;Ogs. advice for collection 托收通知书
%iMRJ}8(7 advice of drawing 提款通知书；汇票通知书
jz t$ advice of payment 付款通知
aAJ'0xnj Advisory Committee [Securities and Futures Commission]
:!Ea .v 谘询委员会〔证券及期货事务监察委员会〕
5'*v-l,[ Advisory Committee on Diversification 经济多元化谘询委员会
4'9yM XR affidavit 誓章；遗产申报誓章
{kVhht]X affidavit of no receipt 述明无收款的誓章
S &N[@G affiliate 联号；联营公司；附属公司
VjsQy>5m affiliated company 附属公司；联号；联营公司
v y&q7EX<i affirmation [estate duty] 非宗教式宣誓〔遗产税〕
x=] PE}<E affordability 负担能力
2?J[D7 African Development Bank [AfDB] 非洲开发银行
zI1 -l9 o after-acquired property 事后取得的财产
Qv4g#jX { after-hours dealing 市后交易
ksb.]P d. after-tax profit 税后盈利；税后利润；税后溢利
*c<0cHv* agency agreement 代理协议
*PEk+e agency expenses 代理机构的开支
0@cc XF E agency fee 代理费
" b?1Yc- Agency Law 《代理法》
1HPYW7jk@" agent 代理人；承销人
<e)5$Aj agent of company 公司代理人
Teo&V agent's fee 代理人费；经纪费
(^,4{;YQ5 aggregate 总计；总数；总体数字
u6 tD5Y aggregate amount 总款额；总额
NWx.l8G aggregate assets and liabilities 总体资产与负债
;]/>n:[ E aggregate at constant price 按固定价格计算的总体数字
"kH Ft|%@ aggregate demand 总需求
A|Z'\D0 aggregate gross position 总持仓量
o$ disJ aggregate limit 总限额
?2LRMh")$ aggregate of salaries tax 合计薪俸税
TX/Ng+v S aggregate performance 总体表现；总体业绩
n_ORD@$] aggregate supply 总体供应
p{c+ +P5 aggregate surplus 总盈余
N!RkV\:X aggregate total 整体总额
U5_1-wV aggregate value 总值；合计价值
eksYIQZ] aggregated basis 合计基准
ZoFQJJK56B aggregated net chargeable income 合计应课税入息实额
xweV8k/ aggregation 合并计算；合计；总和
{t qLH2cO aggregation of incomes of husband and wife 夫妇入息合并计算
>U?U ;i aggregation of property 财产的总和
c^Y&4=>T agio 差价；贴水
C B&$tDi 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》
'(N -jk Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
^
hoz<Ns 《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》
AC'$~4 Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
9j6# #@{ 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
! >olD_ Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
`VJJ"v<L 《香港政府和大韩民国政府关于相互促进和保护投资协定》
R>
r@[$z+ agreement for a settlement 授产协议
vbXZ Z agreement for assignment 转让协议
+*Um:}& agreement for sale 售卖协议；买卖协议
Jng,:$sZ agreement for sale and purchase 买卖协议
s rX" vF agreement for the payment of interest 支付利息协议
q>JW$8 agreement for the repayment of money 还款协议
AL(YQ )-Cg agreement of reinsurance 再保险协议
%(72+B70R Agricultural Bank of China 中国农业银行
<0?h$hf4c air passenger departure tax 飞机乘客离境税
7J:zIC$u> Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
@#wBK3Ut^ airport tax 机场税
Tno[L P, alcohol duty 酒精税
kaK0'l2% alienation 让与；让渡；转让
7soiy
A alimony 生活费；赡养费
9t ` All Ordinaries Index [AOI] 所有普通股指数
Xn<~ln all risks 全险；综合险
#:C?: RMS All Sales Record for Stock Market 《股票市场成交报告》
{OK+d#= Allied Capital Resources Limited 新联财务有限公司
EKwA1,Xz all-items index [Consumer Price Index] 总指数〔消费物价指数〕
x^ s2bb allocation letter 拨款信件
Cq -d, allocation of fund 分配款项；预留款项
-5v2E- allocation of profit 利润分配；溢利分配
HW 0EP J allocation warrant 拨款令
>=< qAkk allotment 分配；配股
Q2 tM~ allotment notice 股份配售通知；配股通知
HC'k81Q allotment of shares 股份分配
[;IW'cXNq allowable 可获宽免；免税的
<M//zXa allowable business loss 可扣除的营业亏损
3F/05}d` allowable expenses 可扣税的支出
]yzqBbV allowance 免税额；津贴；备抵；准备金
}M9R5!=q allowance for debts 债项的免税额
) @%wj;>a allowance for depreciation by wear and tear 耗损折旧免税额
OIT9.c0h allowance for funeral expenses 殡殓费的免税额
W6=j^nv allowance for inflation 为通货膨胀而预留的款项；通胀准备金
QEUr+7[ allowance for repairs and outgoings 修葺及支出方面的免税额
mQVc ZV allowance to debtor 给债务人的津贴
GQZLOjsop alteration of capital 资本更改
?k6P H"M alternate trustee 候补受托人
E="FE.%A amalgamation 合并
=x8F!W}Bt< ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
}=d]ke 9_ ambit of charges 征税范围；收费范围
J?Y1G<& amended valuation 经修订的估值
t")+ L{ American Commodities Exchange 美国商品交易所
%&D,| Yl6 American Express Bank Limited 美国运通银行
>,ThIwRN American Stock Exchange 美国证券交易所
pWU3?U amortization 摊销
q( N2 #di amount due from banks 存放银行同业的款项
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amount due from banks abroad 存放海外银行同业的款项
Y5J}*`[Mr amount due from holding companies 控股公司欠款
o_!=-AWV amount due from local banks 存放本港银行同业的款项
[gZz'q&[) amount due to banks 银行同业的存款
$?38o 6 amount due to banks abroad 海外银行同业的存款
d@ +}_R"c amount due to holding companies 控股公司存款
vY+{zGF amount due to local banks 本港银行同业的存款
7 N @4c
amount due to outport banks 外埠银行同业的存款
vrS)VJg` amount for note issue 发行纸币的款额
h"mG \x i amount of bond 担保契据的款额
l ~f> ve| amount of consideration 代价款额
xjm|ewo amount of contribution 供款数额
bu;3Ib3\ amount of indebtedness 负债款额
$ ~#N1 amount of principal of the loan 贷款本金额
5 IK -V) amount of rates chargeable 应征差饷数额
x2P}8Idg?A amount of share capital 股本额
UKIDFDn6_ amount of sums assured 承保款额
-uho; amount of variation 变动幅度
y:FxX8S$'e amount of vote 拨款数额
@uIY+_E40g amount payable 应付款额
Q v3g
4iJ amount receivable 应收款额
_h@s)" Amsterdam Stock Exchange 阿姆斯特丹证券交易所
W{0g tT0 analysis 分析
^8_`IT ancillary risk 附属风险
IW48S g annual account 周年帐目；周年帐目报表；年度决算；年结
UfE41el: annual accounting date 年结日期
|sM#nhxK annual allowance 每年免税额；年积金；年度津贴；年津
%]>LnbM>4 annual balance 年度余额
P'4oI0Bw annual disposable income 每年可动用收入
1|_8 + )i; annual estimates 周年预算
vV2px annual fee 年费
9J"Y annual general meeting 周年大会
W*'gqwM& annual growth rate 年增率；每年增长率
,zCrix
3 annual long-term supplement 长期个案每年补助金
a59l"b annual pensionable emolument 可供计算退休金的年薪
v-* CE[ annual report 年报
M4;A4V=W Annual Report on the Consumer Price Index 《消费物价指数年报》
/}~;
b#t annual return 周年报表；周年申报表；每年报税表格
oB3," zY Annual Return Rules 《周年报表规则》
aL wd#/! annual review of consumer prices 每年消费物价回顾
5W0' r'{ annual roll-forward basis 逐年延展方式
>[4;K&$B annual salary 年薪
eRlJ annual statement 年度报表；年度决算表
?0Xt | 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
yI S.'mK annuitant 年金受益人
fk(l .A$ annuity 年金
-0KQR{LI annuity contract 年金合约
0:W*_w0Ge annuity on human life 人寿年金
PB
!\r}Q antecedent debt 先前的债项
G\ twx ; ante-dated cheque 倒填日期支票
/M S*_ anticipated expenditure 预期开支
Sb&sW?M anticipated net profit 预期纯利
xg'FC /1LD anticipated revenue 预期收入
T=8> 0D^v5 anti-inflation measure 反通货膨胀措施
ulnG|3A9 anti-inflationary stance 反通货膨胀立场
O/gBBTB apparent deficit 表面赤字
sLx!D o$' apparent financial solvency 表面偿债能力
%4 Nq T apparent partner 表面合伙人
RvL-SI%E application for personal assessment 个人入息课税申请书
dAOmqu, 6 application of fund 资金应用
bSW!2#~ application to release as liquidator and to destruct the books of accounts and documents
8G?{S.%. 申请免除清盘人职务及毁灭帐簿与文件
u ~X]W3 appointed actuary 委任精算师
>x%Z^ U appointed auditor 委任核数师；委任审计师
> +v)^7c appointed trustee 委任的受托人
oa:GGW4Q appointer 委任人
AT^?PD_ apportioned pro rata 按比例分摊
&i`\`6 q apportionment 分配；分摊
e+"r L] Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
Dk#$PjcRE apportionment formula 分摊方程式
Jo1=C.V`Y apportionment of estate duty 遗产税的分摊
\ H#zRSbZ appraisal 估价；评估
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2= appreciable growth 可观增长
A9lnQCsJ appreciable impact 显着影响
Sd]` I) appreciable increase 可观增长
xUYUO yV appreciation 增值；升值
1>W|vOv"Z? appreciation against other currencies 相对其他货币升值
6 & % c appreciation of the exchange value of Hong Kong dollar 港元汇值上升
'C6 K\E appreciation tax 增值税
dZ UB appropriation 拨款；拨用；拨付
w.qpV]9> appropriation account 拨款帐目
aHKv*-z- Appropriation Bill 拨款法案
KZn\ iwj appropriation-in-aid system 补助拨款办法
L+@RK6dq approved assets 核准资产
+
M2|-C approved basket stock 认可一篮子证券
tzv&E0 |d approved budget 核准预算
=G*rfV@__V approved charitable donation 认可慈善捐款
`0+zF- approved charitable institution 认可慈善机构
A7.$soI\
approved currency 核准货币；认可货币
3@e#E4+ff approved estimates 核准预算
!+T9NqDv [ approved estimates of expenditure 核准开支预算
wi]|"\ approved overseas insurer 核准海外保险人
|H&2[B"l approved overseas trust company 核准海外信托公司
g/+P]c6/ approved pooled investment fund 核准汇集投资基金
8U B-(~ approved provident fund scheme 认可公积金计划
mDmy 637_ approved provision 核准拨款
z BWn*A[4 approved redeemable share 核准可赎回股份
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3 approved regional stock 认可地区性证券
-yt[0 approved retirement scheme 认可退休金计划
ukV1_QeN [ approved subordinated loan 核准附属贷款
vJkY arbitrage 套戥；套汇；套利
dBY,&=T4p arbitrageur 套戥者；套汇者
P j_2y)^? arbitrary amount 临时款项
>JVZ@
PV
H arrangement 措施；安排；协定
\D BtU7"v arrears 欠款
g7k|Ho-W arrears of pay 欠付薪酬
(3C6'Wt arrears of revenue 逾期未收税款；逾期未收的帐项
3O<:eS~ articles of association 组织章程；组织细则；组织章程细则
`[V]xP%V Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
+Io^U ascertainment of profit 确定利润
M{+Ie?ZI "Asia Clear" “亚洲结算系统”
xW*L^97 ; Asia Commercial Bank Ltd. 亚洲商业银行有限公司
MyZ@I7Fb, Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
ZbJzf]y: 6 Asian Development Fund [ADF] 亚洲发展基金
yG' 5u p Asian dollar bond 亚洲美元债券
Ip]-OVg Asian dollar market 亚洲美元市场
8>G3KZ3 Asian dollar rate 亚洲美元利率
bH+p5Fd; Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
>
TG:}H(J Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
HT/zcd)}# asked price 沽盘；喊价；索价；卖方报价
,Z*?"d assessable income 应评税入息
\R45#.
P6X assessable loss 应评税亏损
6sb,*uSn% assessable profit 应评税利润
vj<HthC.k assessable value 应评税值
xg)cA C\= assessed profit 估定利润
)sG`sET]`f assessed value 经评估价值
F+Og8^! assessment 评税；评定；估价；评税单
+DS_'Tmr assessment number 评税编号；估价编号
epi{Ayb assessment of additional tax 补加税评税
*M;!{)m? assessment of performance 业绩评估；实绩评价
@giipF2$ Assessor 评税主任
% 'Ebm asset price bubbles 资产价格泡沫
BY"<90kBL asset-backed securities 具资产保证的证券
>6 [{\uPK assets accretion 资产增值
Px&*&^Gf[b assets and liabilities 资产与负债
[ Y.3miE assets betterment statement 资产递增表；资产改进表
6/B"H#rN assets lending 实物放款；有抵押贷款
\I; lgz2 assets of the company passing on the death 死者去世时转移的公司资产
_*B]yz6z assets pledged as security for liabilities 用作负债抵押的资产
17 [7)M88 assets portfolio 资产投资组合
)BudV zg assets price 资产价格
7{j9vl6 assets quality 资产质素
+`l >_u' assets realization 资产变现
)r-t$ L assets refinancing arrangement 资产再集资安排
uiDK&@ R S assets securitization 资产证券化
9vT@ mqKu assets situated outside Hong Kong 在香港以外地方的资产
^2OBc assets stripping 削减资产；拆卖资产
U/&!F assets value 资产值
xN 0n0 assignee 承让人
&AH@|$!E assignment 转让；转让书；转让契
A!&p,KfT5+ assignment of interest 权益转让
hZ-No assignment of letters patent and trade mark 专利证书及商标转让
"ZF:}y assignment of property 物业转让；物业转让书
Iq.*2aff+ assignment right 转让权
D1t@Y.vl assignor 转让人
&!#,p{}ccU associate 有联系的人；有关连人士；相联者；合伙人；联系人
roY oxF;\ Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
}|MGYS ) associate member 附属会员
W} V L 3s associated body corporate 相联法人团体
T(K~ be associated company 相联公司；联属公司
?B@(W(I associated corporation 相联法团
Z8+{ - Association of Chartered Certified Accountants [ACCA] [United Kingdom]
^Fgmwa ' 公认会计师公会〔英国〕
m5 r65=E Association of Futures Exchange Brokers 香港期货经纪协会
D
C x3_ Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
B25@6 association of underwriters 承保人组织
['j_W$8n assumption of control 接管
61>@-55k9 assurance 担保；保险；转易；转易书
oe,L&2Jz@ assurance of interest 权益的转易
Ej>5PXp'2 at 19XX price 按一九ＸＸ年价格计算
l'HrU 1_7Y at a discount 按赔价计算；按贴水价格计算；打折扣
qT^R> p at a premium 按溢价计算；按升水价格计算
t a _ ! at call 通知付款；按通知
5mdn77F_ at constant market price 按固定市价计算
:%Na-j9hV) at constant price 按固定价格计算
@x ?7J@: at cost 按成本计算
#r M / at current market price 按当时市价计算；按现时市价计算
hu.c&Q> at current price 按当时价格计算；按现时价格计算
p<
Emy% at factor cost 按要素成本计算；按生产要素成本计算
v??}d
at money-of-the-day price 按付款当日价格计算
7k }[x|u at or better 按指定或较佳价位〔买卖指令〕
_3DRCNvh at par 按面值计算；平价
j#r|t+{"C at sight 见票即付
rr>*_67-: at the close 按收市盘
1a 4
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at the opening 按开市盘
2[: *0 DV# attestation 见证；见证条款
/ 2>\Z ( at-the-money option 平价期权
znv2: attorney 受权人；受托代表人
XNkw9*IT attornment 新拥有人承认书
W*i PseXq attributable profit 可归属利润
o,(MB[|hQ attributable share value 可归属股份价值
Wg PpW!` Auckland Stock Exchange 奥克兰证券交易所
K4N B# auction 拍卖
#FKo:id`K auctioneer 拍卖商
o^%4w>| audit 审计；核数
6O8'T`F[ Audit Commission 审计署
y)o!F^ Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
I)I,{xT4 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
i&\N_PUm[ audit review 帐目审查
5fuOl-M0W Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
DJP)V8]!B audited account 审计帐目；经审计的帐目
~ .7r audited annual account 经审计的周年帐目
Y}%=:Yt audited balance sheet 经审计的资产负债表
Q`}1 B auditor 核数师；核数主任；审计师
52K_kB5 auditor's certificate 核数师证明书；审计师证明书
+[M5x[[$ auditor's report 核数师报告；审计师报告
; |&Ak_I2G Aussie bond 澳元债券
YFgQ!\&59 austerity budget 紧缩预算
*.4;7# Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
AHX_ I Australia All Ordinaries Index 澳洲所有普通股票指数
4HEp}Y"}V Australian Dollar [AUD] 澳元
V E1 B"s</ Australian Options Market 澳大利亚期权市场
RGh `=D/yE Australian Securities Commission 澳洲证券事务监察委员会
jrT5Rw _}q Australian Society of Certified Practising Accountants 澳洲执业会计师公会
F
}l_= Australian Stock Exchange 澳大利亚证券交易所
Kg^L
4Q Austrian Schilling [ATS] 奥地利先令
q@1!v authentication 认证；鉴证
hyv*+FV; authority to purchase 委托购买证；委购书
X+"8yZz3? authorization 认可；核准；授权；授权书
94Mh/A9k authorization by direction 指示授权
_UKH1qUd4 authorization by instruction 指令授权
sI4Ql0[ authorization by warrant 令状授权
8" l9W= authorization of unit trust 单位信托的认可
!^BXai/ authorized agent 指定代理人
L9[? qFp authorized capital 法定资本
] )D\ws)a9 authorized clerk 出市员
f@lRa>Z(Fm authorized dealer 认可交易商
`P}T{!P+6 authorized financial institution 认可财务机构
"J^M@k\! authorized fund 认可基金
h 3Kv0^{ authorized fund house 获授权的基金公司；认可基金公司
r!+-"hS! authorized institution 认可机构
`r;e\Cp authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
U WYLT-^x authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
u|h>z|4lJj authorized insurer 获授权保险人；获认可承保人
N 4Yvt& authorized investment 特准投资项目
];bB7+ authorized person 获授权人
cU7 c}?J< authorized representative 获授权代表
) >0 8{7 authorized share capital 法定股本
sXxF5&AF0 automated quotation system 自动报价系统
OO5k _J Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
@*jd.a` 自动交易系统〔香港期货交易所有限公司〕
7RNf)nz automatic adjustment mechanism 自动调整机制
i9fK`:) automatic adjustment system 自动调整系统
"pTyQT9P Automatic Clearing House 自动票据交换所
" Wd?U[[ automatic exchange rates accumulation system 自动化汇率累集系统
C'3/B)u}l Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
tAH,3Sz( / automatic teller machine [ATM] 自动柜员机
N6H/J_: autopay 自动转帐
NFTEp0eP available assets 可用资产
:9!? ${4R available fiscal reserve 现存财政储备
]p>6r*/nw available profit 可用利润
6'd= % V Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
R4=n">>Q average 平均；平均数；海损
i_T8 Bfd: average basic salary 平均基本薪金
"2 :]9j average consumer expenditure 平均消费开支；一般消费开支
VKRj
1LXz average cost 平均成本
kK+ <n8R2 average cost of land production 增辟土地平均成本
/]4[b!OTJ average daily turnover 平均每日成交额
x gP/BK2" average daily wage rate 平均每日工资率
NltEX14Af average expenditure pattern 平均开支模式
6(
TG/J average growth rate 平均增长率
&scHy t average net fixed assets 固定资产平均净值
Qk?;n F average of relatives 相对价格平均数
# 7K&x.w$ average price 平均价格
! Tuc#yFw average propensity to consume 平均消费倾向；一般消费倾向
gf2< dEff average propensity to save 平均储蓄倾向；一般储蓄倾向
ZVu&q{s, average rate 平均率
.nX+!EXeS average revenue 平均收入；平均收益
PEZ~og:w average stock 平均库存；平均存货
lAuI?/E average yearly rent 平均年租
P_)h8-!+ $ avoidance of double taxation 避免双重课税
Ftu~ nh} avoidance of tax 避税
