A:
a P A share Ａ股；甲类股份
%Gh5!e:$SI abatement of tax 减税；减扣免税额
6*9 wGLE ABN AMRO Bank N.V. 荷兰银行
\QK@ wgu above-the-line expenditure 线上项目支出；经常预算支出
S" Cz.
bv above-the-line receipt 线上项目收入；经常预算收入
Kt_oo[ey{ ABSA Asia Limited 南非联合亚洲有限公司
+r8bGS]ki absolute change 绝对数值变更
Res U5Ce~ absolute expenditure 实际开支
_ Ncbo#G absolute guideline figure 绝对准则数字
[#Y
L_*p absolute interest 绝对权益
ls
5iE absolute order of discharge 绝对破产解除令
uPz+* 4+ absolute profit margin 绝对利润幅度
U8Y% rFh1 absolute value 实值；绝对值
Q[j| 2U absolutely vested interest 绝对既得权益
h$l/wn absorbed cost 已吸收成本；已分摊成本
}%j F!d absorption 吸收；分摊；合并
R#d~a;j absorption rate 吸收率；摊配率；分摊率
V|MGG ACB Finance Limited 亚洲商业财务有限公司
={:a
N) acceptable form of reciprocity 合理的互惠条件
.Ix3wR9 acceptable rate 适当利率；适当汇率
~ 1h#
acceptance agreement 承兑协议
:*''ci acceptance for honour 参加承兑
(G"'Fb6d acceptor 承兑人；接受人；受票人
`Y?VQ~ci> acceptor for honour 参加承兑人
K.)!qkW-%S accident insurance 意外保险
n(F!t,S1i Accident Insurance Association of Hong Kong 香港意外保险公会
r.H`3m.0q accident insurance scheme 意外保险计划
)r9 9zdUk accident year basis 意外年度基准
2^WJ 1: A accommodation 通融；贷款
d+JK")$9C accommodation bill 通融票据；空头票据
o]e,5] accommodation party 汇票代发人
ln Z{Ryo( account balance 帐户余额；帐户结余
j?.F-ar account book 帐簿
F<* / J] account collected in advance 预收款项
1VX3pkUET account current book 往来帐簿
~wb1sn3 account of after-acquired property 事后取得的财产报告
v03cQw\"WE account of defaulter 拖欠帐目
X( N~tE account payable 应付帐款
EMmgX*iu@ account payee only [A/C payee only] 只可转帐；存入收款人帐户
m@2E ~m account receivable 应收帐款
\ cIN]=# account receivable report 应收帐款报表
gpV4qDX V account statement 结单；帐单；会计财务报表
lYx _8x2 account title 帐户名称；会计科目
Zo3!Hs ZA accountant's report 会计师报告
a$My6Qa# Accountant's Report Rules 会计师报告规则
bBjr hi accounting and auditing procedure 会计与审计程序；会计与核数程序
A>@#eyB Accounting Arrangements 《会计安排》
]ZY2 \' accounting basis 会计基础
9jkz83/+< accounting by Official Receiver 破产管理署署长呈交的帐目
%v0M~J}+ Accounting Circular 《会计通告》
QJ2]8K)+C accounting class 会计类别
*r`=hNr accounting date 记帐日期；会计结算日期
v/`D0g-uX) accounting for money 款项核算
A5XMA|2_ Accounting Officer 会计主任
(0$~T} lH accounting period 会计报告期；会计期
}\"EI<$s accounting policy 会计政策；会计方针
n1f8jS+'} accounting practice 会计惯例
]" 'yf;g accounting principle 会计准则
@Po5AK3cy accounting record 会计记录
q#K{~: accounting report 会计报告
-N45ni87 Accounting Services Branch [Treasury] 会计事务部〔库务署〕
w+b r) Accounting Society of China 中国会计学会
DB' 0 accounting statement 会计报表
E`IXBI accounting system 会计制度；会计系统
Vm[R p, " accounting transaction 会计事项；帐务交易
cbzA`b'Mg accounting treatment 会计处理
N"S`9B1eD( accounting year 会计年度
nh} Xu~#_ accretion 增值；添加
INg0[L pc accrual 应计项目；应累算数目
sU _K^=6* accrual basis 应计制；权责发生制
|p|Zv H accrual basis accounting 应计制会计；权责发生制会计
fzSkl`K} accrue 应累算；应计
uC'-: t# accrued benefit 应累算利益
D#g -mqar: accrued charges 应计费用
E'QAsU8pP accrued cumulative preference share dividend 应累算的累积优先股股息
; v H2r~ accrued expenses 应累算费用
0]DOiA accrued interest payable 应付利息；应计未付利息
8?yI ixhw accrued interest receivable 应收利息；应计未收利息
kuEXNi1l accrued right 累算权益
`a83RX_\ accruing profit 应累算的利润
n2U
&}O accumulated fiscal reserve 累积财政储备
4>gfLK\R: accumulated profit 累积利润；滚存溢利
1b5Z^a<u accumulated reserve 累积储备
&tyS 6S+ accumulation of surplus income 累积收益盈余
(t4i&7- acquired assets 既得资产
Oyl~j #h acquisition 收购；购置；取得
B"^j>SF acquisition cost 购置成本
6$`< Y? acquisition expenses 购置费用
[EAOk=X acquisition of 100% interest 收购全部股权
0,Ds1y^ acquisition of control 取得控制权
iM]O acquisition of fixed assets 购置固定资产
q7B5#kb acquisition of shell “买壳”
7+jxf[(XQ acquisition price 收购价
Wg-m Ju( act of God 天灾
d<m;Q}/l&h acting partner 执事合伙人
uzd 7 v, active market 买卖活跃的市场；交投畅旺的市场；旺市
PucNu8 active partner 积极参与的合伙人
%_!/4^smE active trading 交投活跃
C;BO6$*_e actual circulation 实际流通
A2'i~_e actual cost 实际成本
4) 8k?iC* actual expenditure 实际开支；实际支出
@c DB 7w\ actual income 实际入息；实际收入；实际收益
LRJX>+@ actual market 现货市场
+:KZEFY?< actual price 现货价；实际价格
i).%GMv*r actual profit 实际利润
(}A$4? actual quotation 实盘；实际价位；实际报价
,1]UOQ>AP actual year basis 按实际年度计算
'}OdF *L actuals 实货
< 5zR-UA > actuarial investigation 精算调查
oC&}lp)q actuarial principle 精算原则
omfX2Oa2 actuarial report 精算师报告
N*I roT3 Actuarial Society of Hong Kong 香港精算学会
ti 5fsc actuarial valuation 精算师估值
a BA oS n actuary 精算师
e@'x7Z zh ad referendum agreement 暂定协议；有待覆核的协定
8F sQLeOE ad valorem duty 从价税；按值征税
lu #a.41 ad valorem duty system 从价税制
} z]d] ad valorem fee 从价费
UF9={ fN1 ad valorem tariff 从价关税
A c_ P^ additional allowance 额外免税额
-laH^<jm5 additional amount for unexpired risk 未过期风险的额外款额
ql?w6qFs] additional assessable profit 补加应评税利润
|_53So: g additional assessment 补加评税
)~' UJPK additional commitment 额外承担
uLdHE5vr additional commitment vote 额外承担拨款
5wK==hZ additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
vl (``5{ additional dependent parent allowance 供养父母额外免税额
u Kx:7"KD additional provision 额外拨款
}8O9WS additional stamp duty 附加印花税
}&v}S6T additional tax 补加税罚款；补加税款
_/ >ktYo: Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
"aGmv9 \ adjudged bankrupt 被裁定破产
#$WnMJ@ adjudicated bankrupt 裁定破产人
u(9pRr
L adjudication fee 裁定费；评定印花税额手续费；评估契据费
v`h>5#_[ adjudication of bankruptcy 裁定破产；宣告破产
d?oXz| ;H( adjudication of insolvency 裁定无力偿还债务
%JeND XbI4 adjusted actual 经调整的实数；调整后的实数
m(f`=+lqI` adjusted current assets 经调整的流动资产；调整后的流动资产
dle\ }Sy= adjusted figure 经调整的数字；调整后的数额
bJ2-lU% ;2 adjusted liabilities 经调整的负债；调整后的负债
]OpGD5jZ adjusted loss 经调整的亏损；调整后的亏损
KloX.y)q 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
xW"O|x$6 adjusted profit 经调整的利润；调整后的利润
49 FP&NgK adjusted surplus 经调整的盈余额；调整后的盈余额
XDK Me } adjusted value 经调整的价值；调整后的价值
{ 4+/0\ adjustment 调整；修订；理算〔保险〕
:!i=g +e] adjustment centre 调剂中心
cS.@02~f" adjustment lag 调整过程的时间差距；调整时差
g ~<[;6& { adjustment mechanism 调整机制
1d<?K7%^ adjustment of loss 亏损调整
2 a@X-Di adjustment process 调整过程；调整程序
o[;P@F adjustment range 调整幅度
r\m{;Z#LJm administered exchange rate 受管制汇率
,2AulX 1 Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
Lg\3DzM administration expenses 行政费用
w1< pQ[A administration fee 手续费；行政费
P2'c{],3V administration in bankruptcy 破产管理
+*.*bo administration order 遗产管理令
)K x.v' administrator 管理人；遗产管理人
x8lBpr administrator of the estate 遗产管理人
~&:-c v admission of debt 债项承认书
lBP?7`U admission of proof 接纳债权证明
a`Bp^(f} advance 放贷款项；垫付款项；预支款项；预付款项
AO<T6 VK advance account 暂支帐目；预付款帐户
dV$[O`F* b advance compensation 预付补偿金
a" s2N %{ advance from shareholder 股东垫款
B7Ket8<J advance pending reimbursement 预支以待日后付还
5bb#{?2i advanced economy 先进经济体系
oy VT advancement 预付；预付财产
*tw GIX advances warrant 垫款令
<MEm+8e/s6 advancing 贷出
P$'PB*5d| adverse balance 逆差
TTG=7x: 3 adverse exchange 逆汇
CC^D4]ug advertisement addressed to shareholders 在报章刊登的致股东通告
_J C*4 advice for collection 托收通知书
% )V=)l.j advice of drawing 提款通知书；汇票通知书
7sVM[lr< advice of payment 付款通知
O+!4KNN.- Advisory Committee [Securities and Futures Commission]
s m##owI 谘询委员会〔证券及期货事务监察委员会〕
Rd8mn'A Advisory Committee on Diversification 经济多元化谘询委员会
% LnLB affidavit 誓章；遗产申报誓章
hw "2'{"II affidavit of no receipt 述明无收款的誓章
/5 z+N(RFC affiliate 联号；联营公司；附属公司
GUL~k@:_k affiliated company 附属公司；联号；联营公司
,u@:(G affirmation [estate duty] 非宗教式宣誓〔遗产税〕
^Zl[#:E FP affordability 负担能力
/CALX wL African Development Bank [AfDB] 非洲开发银行
- 3(*4)h7 after-acquired property 事后取得的财产
PE{<' K\g after-hours dealing 市后交易
1
F:b ExQ after-tax profit 税后盈利；税后利润；税后溢利
+ 1#;s!e agency agreement 代理协议
K^x{rn.Zf agency expenses 代理机构的开支
A8ViJ agency fee 代理费
+At [[ Agency Law 《代理法》
*6JA&zj0B agent 代理人；承销人
/yU#UZ4; agent of company 公司代理人
Z +/3rd agent's fee 代理人费；经纪费
shB3[W{}!) aggregate 总计；总数；总体数字
jl59;.P aggregate amount 总款额；总额
e# Y{YtE aggregate assets and liabilities 总体资产与负债
(6c/)M H aggregate at constant price 按固定价格计算的总体数字
3ZT3I1/D aggregate demand 总需求
N+~
MS3 aggregate gross position 总持仓量
[(
xPX aggregate limit 总限额
p#c41_?'e aggregate of salaries tax 合计薪俸税
YUSrZ9Yg aggregate performance 总体表现；总体业绩
<=CABWO. aggregate supply 总体供应
- s HX aggregate surplus 总盈余
t7-r YY( aggregate total 整体总额
~_ BjcY aggregate value 总值；合计价值
[vI ;A ! aggregated basis 合计基准
9@qkj
4w aggregated net chargeable income 合计应课税入息实额
&CRgi488b aggregation 合并计算；合计；总和
*X3wf`C? aggregation of incomes of husband and wife 夫妇入息合并计算
7OLHY t 9 aggregation of property 财产的总和
w[a(I} x agio 差价；贴水
5_A*I C] 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/>:})dav Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
( x%
4* 《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》
AQ
FnS&Y Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
b~ )@e9 《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》
S /Ic= Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
lDBAei3iB 《香港政府和大韩民国政府关于相互促进和保护投资协定》
YuuTLX%3 agreement for a settlement 授产协议
\e' Vsy>q agreement for assignment 转让协议
(Jb#'(~a agreement for sale 售卖协议；买卖协议
+Zi+
/9Z(H agreement for sale and purchase 买卖协议
g
mWwlkf9 agreement for the payment of interest 支付利息协议
= y^5PjN agreement for the repayment of money 还款协议
o(}%b8 K agreement of reinsurance 再保险协议
8(ZQM01; Agricultural Bank of China 中国农业银行
kjQW9QJ< air passenger departure tax 飞机乘客离境税
XFTqt] Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
XX-(>B0L airport tax 机场税
(k+*0.T&? alcohol duty 酒精税
Ay Uw alienation 让与；让渡；转让
z}}P+P/ alimony 生活费；赡养费
"+2C s All Ordinaries Index [AOI] 所有普通股指数
?9?A)?O<j~ all risks 全险；综合险
7oZ Pb All Sales Record for Stock Market 《股票市场成交报告》
z\FBN=54z Allied Capital Resources Limited 新联财务有限公司
4'3;{k$z all-items index [Consumer Price Index] 总指数〔消费物价指数〕
{1=|H$wKg allocation letter 拨款信件
%4`
U' j allocation of fund 分配款项；预留款项
O\uIIu y allocation of profit 利润分配；溢利分配
tvn o3" allocation warrant 拨款令
3AE NY @* allotment 分配；配股
P cbhylKd allotment notice 股份配售通知；配股通知
+*W lj8 allotment of shares 股份分配
lA4-ZQ2Zp[ allowable 可获宽免；免税的
6
o allowable business loss 可扣除的营业亏损
W.s8!KH: allowable expenses 可扣税的支出
erv94acq allowance 免税额；津贴；备抵；准备金
Q(A$ >A allowance for debts 债项的免税额
J e| allowance for depreciation by wear and tear 耗损折旧免税额
gdSqG2/& allowance for funeral expenses 殡殓费的免税额
h}nS& . allowance for inflation 为通货膨胀而预留的款项；通胀准备金
rYV]<[?~7 allowance for repairs and outgoings 修葺及支出方面的免税额
aZo}Ix:/ allowance to debtor 给债务人的津贴
34CcZEQQ alteration of capital 资本更改
7f3,czW alternate trustee 候补受托人
4n.JRR&; amalgamation 合并
PN99 R]K0g ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
P3!@}!r8 ambit of charges 征税范围；收费范围
"N'W~XPG amended valuation 经修订的估值
Q "NZE American Commodities Exchange 美国商品交易所
f.j<VKF} American Express Bank Limited 美国运通银行
A
?tna6W: American Stock Exchange 美国证券交易所
* BrGh amortization 摊销
h$sOJs~6h amount due from banks 存放银行同业的款项
GwX hn2 amount due from banks abroad 存放海外银行同业的款项
"] 2^O amount due from holding companies 控股公司欠款
MrUjqv6a[ amount due from local banks 存放本港银行同业的款项
=!DX,S7 amount due to banks 银行同业的存款
[So1`IA6 amount due to banks abroad 海外银行同业的存款
n>,GmC o amount due to holding companies 控股公司存款
Yx,E5}- amount due to local banks 本港银行同业的存款
_'G'>X>}WU amount due to outport banks 外埠银行同业的存款
G3y8M |: amount for note issue 发行纸币的款额
o=!_.lDF: amount of bond 担保契据的款额
%R?WkG amount of consideration 代价款额
;:oX e*d amount of contribution 供款数额
`, ]ui* amount of indebtedness 负债款额
og8hc~:ro amount of principal of the loan 贷款本金额
I*N v|HST amount of rates chargeable 应征差饷数额
&2.DZ),L amount of share capital 股本额
y 4@g w.pt amount of sums assured 承保款额
K 2Ro0 amount of variation 变动幅度
D=%1?8 K amount of vote 拨款数额
^uG^>Om* amount payable 应付款额
y5*zyd amount receivable 应收款额
]8"U)fzmc. Amsterdam Stock Exchange 阿姆斯特丹证券交易所
}'}n~cA.{ analysis 分析
aeNbZpFQ ancillary risk 附属风险
c zT2f annual account 周年帐目；周年帐目报表；年度决算；年结
o+8H:7,o' annual accounting date 年结日期
o,?G( annual allowance 每年免税额；年积金；年度津贴；年津
=rZ'!Pa annual balance 年度余额
PPFt p3C annual disposable income 每年可动用收入
!#%>,X#+ annual estimates 周年预算
yK& annual fee 年费
Ad ,n+%"e annual general meeting 周年大会
H)S!%(x4 annual growth rate 年增率；每年增长率
B#IUSH C annual long-term supplement 长期个案每年补助金
hP'4P LK annual pensionable emolument 可供计算退休金的年薪
Tc"J(GWG annual report 年报
7v Rp< Annual Report on the Consumer Price Index 《消费物价指数年报》
{U>N*&_ ` annual return 周年报表；周年申报表；每年报税表格
qe(gKKA%q Annual Return Rules 《周年报表规则》
x%k@&d;z annual review of consumer prices 每年消费物价回顾
P RUl-v annual roll-forward basis 逐年延展方式
rqp]{?33 annual salary 年薪
qAd=i0{N annual statement 年度报表；年度决算表
6&;GC<].(y 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
$n W9VMa annuitant 年金受益人
?Bq^#i |m annuity 年金
8 3/WWL } annuity contract 年金合约
w-R.) annuity on human life 人寿年金
zjow % antecedent debt 先前的债项
- >?tB1}^ ante-dated cheque 倒填日期支票
J2
)h":2 anticipated expenditure 预期开支
?%~^PHgZ| anticipated net profit 预期纯利
S[7^#O.) anticipated revenue 预期收入
v,*C>u\3s anti-inflation measure 反通货膨胀措施
g5pFr=NV anti-inflationary stance 反通货膨胀立场
jTg~]PQ^ apparent deficit 表面赤字
5_](N$$ apparent financial solvency 表面偿债能力
d^M*%a z apparent partner 表面合伙人
1anh@T. application for personal assessment 个人入息课税申请书
479X5Cl application of fund 资金应用
M?My+ o T application to release as liquidator and to destruct the books of accounts and documents
__7}4mA 申请免除清盘人职务及毁灭帐簿与文件
.hG*mXw> appointed actuary 委任精算师
9,JM$ Y
{ appointed auditor 委任核数师；委任审计师
l(87s^_ appointed trustee 委任的受托人
?aWVfX!+G5 appointer 委任人
Bt bU?t apportioned pro rata 按比例分摊
{Ak
4G L apportionment 分配；分摊
)=iv3nF?6N Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
:Cx|(+T apportionment formula 分摊方程式
}@t" B9D apportionment of estate duty 遗产税的分摊
VoUo!t:(+ appraisal 估价；评估
+ a nsN~3 appreciable growth 可观增长
=+mb@#="m appreciable impact 显着影响
j%y{d(Q4 appreciable increase 可观增长
|kvH`&s appreciation 增值；升值
L~;(M 6Jp appreciation against other currencies 相对其他货币升值
U/kQw rM appreciation of the exchange value of Hong Kong dollar 港元汇值上升
zdU 46|!u appreciation tax 增值税
AIn/v`JeX appropriation 拨款；拨用；拨付
b+:J ?MR;} appropriation account 拨款帐目
.QKyB>s Appropriation Bill 拨款法案
w< Xwz`O appropriation-in-aid system 补助拨款办法
JttDRNZAU approved assets 核准资产
[PUu9rz# approved basket stock 认可一篮子证券
y9d"sqyh approved budget 核准预算
`#l3a approved charitable donation 认可慈善捐款
(57!{[J approved charitable institution 认可慈善机构
o<3$ |`S& approved currency 核准货币；认可货币
.1;UEb|T approved estimates 核准预算
; >5` Y8s6 approved estimates of expenditure 核准开支预算
LFW`ISY { approved overseas insurer 核准海外保险人
N%Ta. `r approved overseas trust company 核准海外信托公司
%c\k LSe approved pooled investment fund 核准汇集投资基金
*5k40?w approved provident fund scheme 认可公积金计划
]OdZlZBsJ approved provision 核准拨款
Q0K$ZWM`7 approved redeemable share 核准可赎回股份
.?QYqGcG approved regional stock 认可地区性证券
dTK0lgkUE approved retirement scheme 认可退休金计划
%>=6v} f,+ approved subordinated loan 核准附属贷款
P[G>uA>Z1 arbitrage 套戥；套汇；套利
# >bj 6< arbitrageur 套戥者；套汇者
M$Z2 "F; arbitrary amount 临时款项
B1!xr-kC arrangement 措施；安排；协定
>O24#!9XW arrears 欠款
x,U_x arrears of pay 欠付薪酬
P$k*!j_W arrears of revenue 逾期未收税款；逾期未收的帐项
J+E,Ui ZU articles of association 组织章程；组织细则；组织章程细则
}]mx Kz Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
Kd^.>T- ascertainment of profit 确定利润
e*lL. "Asia Clear" “亚洲结算系统”
/QyKXg6)l Asia Commercial Bank Ltd. 亚洲商业银行有限公司
G'G8`1Nj Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
HW~-GcU-o Asian Development Fund [ADF] 亚洲发展基金
'n,V*9 Asian dollar bond 亚洲美元债券
ML\>TDt Asian dollar market 亚洲美元市场
kO3 \v)B; Asian dollar rate 亚洲美元利率
Pb8@owG8 Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
"#o..?K Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
`wt so asked price 沽盘；喊价；索价；卖方报价
77)WNL/
x assessable income 应评税入息
RM `qC assessable loss 应评税亏损
$+7uB-KsU assessable profit 应评税利润
'-RacNY assessable value 应评税值
}}tbOD)t assessed profit 估定利润
< z2wt assessed value 经评估价值
A) C)5 W assessment 评税；评定；估价；评税单
@lE'D":? assessment number 评税编号；估价编号
/
}$n_N\!) assessment of additional tax 补加税评税
|0=UZK7%O assessment of performance 业绩评估；实绩评价
+K'Hr: ( Assessor 评税主任
ZzupK^5Z asset price bubbles 资产价格泡沫
yS mbX asset-backed securities 具资产保证的证券
[A,^ F0:h assets accretion 资产增值
]$lt assets and liabilities 资产与负债
18Y#=uH} assets betterment statement 资产递增表；资产改进表
@0@ZlH wM assets lending 实物放款；有抵押贷款
sg^|dS{3D assets of the company passing on the death 死者去世时转移的公司资产
Wvr{l assets pledged as security for liabilities 用作负债抵押的资产
s b;q)Rh assets portfolio 资产投资组合
?![[la+f assets price 资产价格
0Z8"f_GK assets quality 资产质素
E(PBV assets realization 资产变现
87 s *lS assets refinancing arrangement 资产再集资安排
-<6?ISF2 assets securitization 资产证券化
v wEbGx assets situated outside Hong Kong 在香港以外地方的资产
nl Nk assets stripping 削减资产；拆卖资产
qt~=47<d assets value 资产值
:HO5
T assignee 承让人
z2uL[deN'" assignment 转让；转让书；转让契
Fa )QDBz) assignment of interest 权益转让
*$<W"@%^J assignment of letters patent and trade mark 专利证书及商标转让
[^5;XD:%&l assignment of property 物业转让；物业转让书
@9B *V~ < assignment right 转让权
\CMZ_%~wU assignor 转让人
A<X?1$ associate 有联系的人；有关连人士；相联者；合伙人；联系人
)?$[iu7 s Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
D:_W;b ) associate member 附属会员
c[,h|~K/_? associated body corporate 相联法人团体
zOs}v{8" associated company 相联公司；联属公司
'*b]$5*p associated corporation 相联法团
8#7qHT;cx Association of Chartered Certified Accountants [ACCA] [United Kingdom]
cQK-Euum 公认会计师公会〔英国〕
_VK I@ Association of Futures Exchange Brokers 香港期货经纪协会
cl%+m Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
V]p{j LG association of underwriters 承保人组织
Mu? |<#s assumption of control 接管
hL&$` Q assurance 担保；保险；转易；转易书
aaR& -M@ assurance of interest 权益的转易
;XurH%Mg at 19XX price 按一九ＸＸ年价格计算
4a-JC" at a discount 按赔价计算；按贴水价格计算；打折扣
=n5'~1?X? at a premium 按溢价计算；按升水价格计算
nMyl( kF[ at call 通知付款；按通知
#0P_\X`E at constant market price 按固定市价计算
H;1@]|sH# at constant price 按固定价格计算
?Afe } at cost 按成本计算
"0An'7'm at current market price 按当时市价计算；按现时市价计算
VLez<Id9( at current price 按当时价格计算；按现时价格计算
-r={P _E6 at factor cost 按要素成本计算；按生产要素成本计算
X/,) KTo7 at money-of-the-day price 按付款当日价格计算
}4A] x`3 at or better 按指定或较佳价位〔买卖指令〕
qSc-V `* at par 按面值计算；平价
ef7{D
P at sight 见票即付
x=oV!x at the close 按收市盘
0ra'H/>Ly at the opening 按开市盘
gw]%:
WeH attestation 见证；见证条款
N ,Eap KG at-the-money option 平价期权
mn/)_1', attorney 受权人；受托代表人
+i &<`ov attornment 新拥有人承认书
Q 7_5 attributable profit 可归属利润
3f[Yk# " attributable share value 可归属股份价值
.S/ 5kL ul Auckland Stock Exchange 奥克兰证券交易所
o.{W_k/n auction 拍卖
D:1@1Jr auctioneer 拍卖商
= & bI- audit 审计；核数
&
o 5x Audit Commission 审计署
l-+=Yk!X Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
m2j&0z 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〕
x}+zhRJ audit review 帐目审查
fST.p|b7 Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
p 0Jr{hM audited account 审计帐目；经审计的帐目
. <"XE 7 audited annual account 经审计的周年帐目
=nhY;pY3u audited balance sheet 经审计的资产负债表
"b} mVrFh auditor 核数师；核数主任；审计师
8s1nE_3 auditor's certificate 核数师证明书；审计师证明书
vYed_'_ auditor's report 核数师报告；审计师报告
!D#"+&&G8 Aussie bond 澳元债券
uuC ["Z austerity budget 紧缩预算
Jka>Er Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
{zwH3)|Hn Australia All Ordinaries Index 澳洲所有普通股票指数
ngo> ^9/8 Australian Dollar [AUD] 澳元
n)e 2? Australian Options Market 澳大利亚期权市场
nkW})LyB\ Australian Securities Commission 澳洲证券事务监察委员会
vI{aF-
# Australian Society of Certified Practising Accountants 澳洲执业会计师公会
(pxH<k=Ah Australian Stock Exchange 澳大利亚证券交易所
.kT ]^rv
; Austrian Schilling [ATS] 奥地利先令
yLnQ9BXB& authentication 认证；鉴证
t6 DSZ^Zq authority to purchase 委托购买证；委购书
+>Wo:kp3 authorization 认可；核准；授权；授权书
q+?<cjVg authorization by direction 指示授权
VdlT+'HF authorization by instruction 指令授权
eZ$7VWG# authorization by warrant 令状授权
&93{>caf+ authorization of unit trust 单位信托的认可
o,6t: ?Z authorized agent 指定代理人
0k]Ap W authorized capital 法定资本
?jmP] MM authorized clerk 出市员
.-d'*$
yJ authorized dealer 认可交易商
xX e3E& authorized financial institution 认可财务机构
mZ+!8$1X authorized fund 认可基金
@ ^{`!>Vt authorized fund house 获授权的基金公司；认可基金公司
Xs0)4U authorized institution 认可机构
M/N8bIC! Q authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
vO}r(kNJ authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
PG&t~4QM` authorized insurer 获授权保险人；获认可承保人
XF!L. ' zH authorized investment 特准投资项目
JrzPDb`m authorized person 获授权人
PCviQ!X authorized representative 获授权代表
RM;a]g* authorized share capital 法定股本
g#5R|| r automated quotation system 自动报价系统
}"D;?$R! Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
?I}RX~Tgg 自动交易系统〔香港期货交易所有限公司〕
fVbjU1N automatic adjustment mechanism 自动调整机制
$n\ P w automatic adjustment system 自动调整系统
p*;!5;OUR Automatic Clearing House 自动票据交换所
'nCVjO7o automatic exchange rates accumulation system 自动化汇率累集系统
AV5={KK Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
i,6OMB
$ automatic teller machine [ATM] 自动柜员机
Ykxk` S J autopay 自动转帐
7%*#M#(T available assets 可用资产
nK>CPqB^( available fiscal reserve 现存财政储备
,!#Am13 available profit 可用利润
/ZvP.VW& Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
scg&"s average 平均；平均数；海损
V]7/hN-Y} average basic salary 平均基本薪金
B7%K}|Qg average consumer expenditure 平均消费开支；一般消费开支
.shi?aWm average cost 平均成本
:zY4p hR average cost of land production 增辟土地平均成本
2"IV average daily turnover 平均每日成交额
8y
LcTA$T average daily wage rate 平均每日工资率
}]x \ `}o average expenditure pattern 平均开支模式
/K:r4Kw average growth rate 平均增长率
}Fe6L;^; average net fixed assets 固定资产平均净值
)w7vE\n3 average of relatives 相对价格平均数
3~> -A= average price 平均价格
@j!,8JQEd average propensity to consume 平均消费倾向；一般消费倾向
n7[nl4 3 average propensity to save 平均储蓄倾向；一般储蓄倾向
b>ai"! average rate 平均率
,' 8%'xi t average revenue 平均收入；平均收益
roADC?@r average stock 平均库存；平均存货
%U\,IO `g average yearly rent 平均年租
lw@Yn>eza avoidance of double taxation 避免双重课税
3&hR#;,"X avoidance of tax 避税
