A:
cx(2jk}6 A share Ａ股；甲类股份
|XcH]7Ai" abatement of tax 减税；减扣免税额
f]_mzF=& ABN AMRO Bank N.V. 荷兰银行
w7Dt1axB above-the-line expenditure 线上项目支出；经常预算支出
G%hO\EO above-the-line receipt 线上项目收入；经常预算收入
wly>H]i' ABSA Asia Limited 南非联合亚洲有限公司
Q-('5a19J absolute change 绝对数值变更
:1<~}*B@{ absolute expenditure 实际开支
M9"Sgb`g absolute guideline figure 绝对准则数字
Pz ~q%J absolute interest 绝对权益
H7e / absolute order of discharge 绝对破产解除令
?JqjYI{$ absolute profit margin 绝对利润幅度
v}`1)BUeF absolute value 实值；绝对值
9m!7|(QV absolutely vested interest 绝对既得权益
|cTpw1%I~ absorbed cost 已吸收成本；已分摊成本
9O;vUy) absorption 吸收；分摊；合并
G=$}5; t absorption rate 吸收率；摊配率；分摊率
F' BdQk3o ACB Finance Limited 亚洲商业财务有限公司
CIQw l 6H9 acceptable form of reciprocity 合理的互惠条件
sJ6a7A8) acceptable rate 适当利率；适当汇率
\|q-+4]@, acceptance agreement 承兑协议
~mA7pOHj acceptance for honour 参加承兑
@l>Xnqx) acceptor 承兑人；接受人；受票人
8R/
*6S=& acceptor for honour 参加承兑人
w~-X>~ } accident insurance 意外保险
( p D7 Accident Insurance Association of Hong Kong 香港意外保险公会
.Ty,_3+{#p accident insurance scheme 意外保险计划
Vipp /WV accident year basis 意外年度基准
,ep9V ,+| accommodation 通融；贷款
;X7i/D Q accommodation bill 通融票据；空头票据
j.&
;c'V$. accommodation party 汇票代发人
8-A|C<
" account balance 帐户余额；帐户结余
SfDQ;1 ? account book 帐簿
V K4/82@5 account collected in advance 预收款项
8 ui=2k( account current book 往来帐簿
TG]}X\c+V| account of after-acquired property 事后取得的财产报告
S:Xs '0K_ account of defaulter 拖欠帐目
(J pm
K O account payable 应付帐款
lPS*-p#IZ account payee only [A/C payee only] 只可转帐；存入收款人帐户
|Ylg$?,9* account receivable 应收帐款
)F
E 8D account receivable report 应收帐款报表
o FyeH )! account statement 结单；帐单；会计财务报表
P`2&*2, account title 帐户名称；会计科目
>EBC 2WJ accountant's report 会计师报告
Xiju" Cup" Accountant's Report Rules 会计师报告规则
gb_X?j%p7 accounting and auditing procedure 会计与审计程序；会计与核数程序
wP`sXPSmIu Accounting Arrangements 《会计安排》
coAW9=o} accounting basis 会计基础
PW^ 8;[\QP accounting by Official Receiver 破产管理署署长呈交的帐目
Z3`2-r_= Accounting Circular 《会计通告》
}xJR.]).KW accounting class 会计类别
3kw}C aZ6 accounting date 记帐日期；会计结算日期
{Q<0\`A accounting for money 款项核算
n_; S2KM Accounting Officer 会计主任
A\g % accounting period 会计报告期；会计期
)[
b#g(Y( accounting policy 会计政策；会计方针
@LC~*_y accounting practice 会计惯例
'a_s%{BJXg accounting principle 会计准则
qb$_xIQpDL accounting record 会计记录
8r^j P.V accounting report 会计报告
Mi D Accounting Services Branch [Treasury] 会计事务部〔库务署〕
u\w 2S4c Accounting Society of China 中国会计学会
J!<#Nc accounting statement 会计报表
"OJr*B accounting system 会计制度；会计系统
_#(s2.h~J accounting transaction 会计事项；帐务交易
Y eO-gY [b accounting treatment 会计处理
#^; s<YZ` accounting year 会计年度
4tn jXP8 accretion 增值；添加
;_p fwa4 accrual 应计项目；应累算数目
bqNLkw# accrual basis 应计制；权责发生制
%O_t`wz accrual basis accounting 应计制会计；权责发生制会计
&%:*\_2s accrue 应累算；应计
_/ Tlqzp accrued benefit 应累算利益
,4yG(O $) accrued charges 应计费用
w>vm F cp accrued cumulative preference share dividend 应累算的累积优先股股息
N6BNzN}-P accrued expenses 应累算费用
qAORWc accrued interest payable 应付利息；应计未付利息
c.-cpFk^L& accrued interest receivable 应收利息；应计未收利息
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.dr accrued right 累算权益
Vku#;:yUb^ accruing profit 应累算的利润
4JSZ0: O accumulated fiscal reserve 累积财政储备
Kt6C43]7 accumulated profit 累积利润；滚存溢利
#~*XDWvIS~ accumulated reserve 累积储备
T N Ist accumulation of surplus income 累积收益盈余
k%!VP=c4s acquired assets 既得资产
v*Xk WH5 acquisition 收购；购置；取得
h,.fM}=H acquisition cost 购置成本
O sB?1;: acquisition expenses 购置费用
soxfk+
9 acquisition of 100% interest 收购全部股权
^f 6
{ 0 acquisition of control 取得控制权
H.9yT\f. acquisition of fixed assets 购置固定资产
}M?|,N6 acquisition of shell “买壳”
bkkSIl+Q acquisition price 收购价
*bU% @O act of God 天灾
p4y6R4kyT acting partner 执事合伙人
]p\u$VY9 active market 买卖活跃的市场；交投畅旺的市场；旺市
-B,c B active partner 积极参与的合伙人
ZGzc"r(r:# active trading 交投活跃
A$N+9n\ actual circulation 实际流通
oL)lyUVT actual cost 实际成本
=kF? _K N actual expenditure 实际开支；实际支出
1oB$u!6P actual income 实际入息；实际收入；实际收益
LVoyA/ F actual market 现货市场
+`9yZOaC# actual price 现货价；实际价格
>mew"0Q actual profit 实际利润
KZZOi: actual quotation 实盘；实际价位；实际报价
L1rA T actual year basis 按实际年度计算
Pwg/Vhfh actuals 实货
gINwvzW{ actuarial investigation 精算调查
"B~WcC actuarial principle 精算原则
|FjBKj actuarial report 精算师报告
sl% #u9r= Actuarial Society of Hong Kong 香港精算学会
zF=#6 actuarial valuation 精算师估值
& b!vWX1N actuary 精算师
L2<+#O# ad referendum agreement 暂定协议；有待覆核的协定
Mc!2mE%47m ad valorem duty 从价税；按值征税
=#b4c> ad valorem duty system 从价税制
QYH."7X
> ad valorem fee 从价费
!2#\| NJk ad valorem tariff 从价关税
~ t"n%SgY additional allowance 额外免税额
)G^p1o;\ additional amount for unexpired risk 未过期风险的额外款额
,T/GW,? additional assessable profit 补加应评税利润
&+,:u*% additional assessment 补加评税
T0s35z9 additional commitment 额外承担
iF8@9 m additional commitment vote 额外承担拨款
#g F2(iK6 additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
CH55K [{< additional dependent parent allowance 供养父母额外免税额
Imke/ =h additional provision 额外拨款
k"5 `: qL additional stamp duty 附加印花税
:&qC <UD additional tax 补加税罚款；补加税款
gO9'q='5l Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
u/;_?zI adjudged bankrupt 被裁定破产
cl@kRX<7' adjudicated bankrupt 裁定破产人
FoQ?U=er adjudication fee 裁定费；评定印花税额手续费；评估契据费
4v0dd p adjudication of bankruptcy 裁定破产；宣告破产
KUlB2Fqi adjudication of insolvency 裁定无力偿还债务
"OVi /:*B adjusted actual 经调整的实数；调整后的实数
0
-!?W adjusted current assets 经调整的流动资产；调整后的流动资产
^M [#^wv, adjusted figure 经调整的数字；调整后的数额
=A$Lgk>| adjusted liabilities 经调整的负债；调整后的负债
GA(OK-WUd adjusted loss 经调整的亏损；调整后的亏损
!~ ?W \b\: adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
v^<<[I2 C adjusted profit 经调整的利润；调整后的利润
i0VhG :O; adjusted surplus 经调整的盈余额；调整后的盈余额
#dHr&1( adjusted value 经调整的价值；调整后的价值
r^fxyN2V adjustment 调整；修订；理算〔保险〕
h\ /^Aa0 adjustment centre 调剂中心
}!eF
adjustment lag 调整过程的时间差距；调整时差
\moZ6J adjustment mechanism 调整机制
YomwjKyu P adjustment of loss 亏损调整
~w a%fM adjustment process 调整过程；调整程序
QjehDwt| adjustment range 调整幅度
c5Z;%v |y administered exchange rate 受管制汇率
%uh R'8" Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
l}dj{ s administration expenses 行政费用
Tavtr9L0XY administration fee 手续费；行政费
TlM'g6SQS administration in bankruptcy 破产管理
&"sX^6t administration order 遗产管理令
dko [ administrator 管理人；遗产管理人
ZYrKG+fkl administrator of the estate 遗产管理人
XCW+ pUX admission of debt 债项承认书
"9)1K!tH admission of proof 接纳债权证明
Gs^(YGtU advance 放贷款项；垫付款项；预支款项；预付款项
bta0? O
# advance account 暂支帐目；预付款帐户
0Ddn@!J* advance compensation 预付补偿金
u4go*# advance from shareholder 股东垫款
JqL<$mSep advance pending reimbursement 预支以待日后付还
]lymY _ > advanced economy 先进经济体系
%j~9O~- advancement 预付；预付财产
I/u'bDq advances warrant 垫款令
] d W%g? advancing 贷出
RmcYa j^= adverse balance 逆差
9vB9k@9 adverse exchange 逆汇
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advertisement addressed to shareholders 在报章刊登的致股东通告
dVasm<lZ advice for collection 托收通知书
'~ jy advice of drawing 提款通知书；汇票通知书
hVQ7'@ advice of payment 付款通知
2 q2p=H>& Advisory Committee [Securities and Futures Commission]
ju8',ZC 谘询委员会〔证券及期货事务监察委员会〕
& gY;`*< Advisory Committee on Diversification 经济多元化谘询委员会
51 6VQ< ?B affidavit 誓章；遗产申报誓章
\a {Aa affidavit of no receipt 述明无收款的誓章
? y+\v'3v affiliate 联号；联营公司；附属公司
nw Z[Ygl| affiliated company 附属公司；联号；联营公司
c2tEz&=G affirmation [estate duty] 非宗教式宣誓〔遗产税〕
j4.Qvj >:4 affordability 负担能力
$I?=.:<+ African Development Bank [AfDB] 非洲开发银行
Bq~AU# after-acquired property 事后取得的财产
\W3+ VG2cA after-hours dealing 市后交易
s#'|{ after-tax profit 税后盈利；税后利润；税后溢利
43UJ#rF agency agreement 代理协议
bx+(.F agency expenses 代理机构的开支
fs]#/* RR agency fee 代理费
*u k \O] Agency Law 《代理法》
P58\+9d_ agent 代理人；承销人
jrDz7AfA agent of company 公司代理人
rU/-Wq` B agent's fee 代理人费；经纪费
qkIA,Kgy aggregate 总计；总数；总体数字
v 1`bDS?*Q aggregate amount 总款额；总额
tXssejiE% aggregate assets and liabilities 总体资产与负债
zv$=* aggregate at constant price 按固定价格计算的总体数字
pkrl@ jv > aggregate demand 总需求
u i s:\Uc aggregate gross position 总持仓量
T=hm#] aggregate limit 总限额
7H 8GkuO aggregate of salaries tax 合计薪俸税
44Seq aggregate performance 总体表现；总体业绩
P^'>dOI0w aggregate supply 总体供应
|HKHN? ) aggregate surplus 总盈余
8cYuzt].. aggregate total 整体总额
Ri^sQ< ~( aggregate value 总值；合计价值
nO A , x aggregated basis 合计基准
cP}5}+ aggregated net chargeable income 合计应课税入息实额
C=xo &I7 aggregation 合并计算；合计；总和
A"P \4 aggregation of incomes of husband and wife 夫妇入息合并计算
842Mydom aggregation of property 财产的总和
E9~&f^ f agio 差价；贴水
; Xnk+ 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》
:X1`wBu Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
xEd#~`Jmr 《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》
<MI$N l Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
"B_5Y&pM` 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
|THkS@B r Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
%8bF QNd 《香港政府和大韩民国政府关于相互促进和保护投资协定》
~FK+bF?% agreement for a settlement 授产协议
XnNOj>! agreement for assignment 转让协议
7LyV`6{70 agreement for sale 售卖协议；买卖协议
^*$WZM MJ1 agreement for sale and purchase 买卖协议
q iwQUm{ agreement for the payment of interest 支付利息协议
'ugR!o1 agreement for the repayment of money 还款协议
S4@117z5 agreement of reinsurance 再保险协议
B=o#LL Agricultural Bank of China 中国农业银行
MSxU>FX0 air passenger departure tax 飞机乘客离境税
$=;bccIob Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
bi4^ zaCEE airport tax 机场税
ijR-?nrR alcohol duty 酒精税
J.CZR[XF# alienation 让与；让渡；转让
@E&X &F% alimony 生活费；赡养费
V!yp@%D All Ordinaries Index [AOI] 所有普通股指数
K4K3< Pg all risks 全险；综合险
-7C=- \]
All Sales Record for Stock Market 《股票市场成交报告》
,=XS%g}l4 Allied Capital Resources Limited 新联财务有限公司
;I0yQlx| U all-items index [Consumer Price Index] 总指数〔消费物价指数〕
@n ~ND). allocation letter 拨款信件
RN cI]oJ allocation of fund 分配款项；预留款项
<E (- QJ allocation of profit 利润分配；溢利分配
iG;d 0 >Sp allocation warrant 拨款令
l:k E^ = 6 allotment 分配；配股
J\Oc]gi\L allotment notice 股份配售通知；配股通知
0*]<RM allotment of shares 股份分配
qZyt>SAx allowable 可获宽免；免税的
y7}~T!UyfF allowable business loss 可扣除的营业亏损
$AL|d[[T[ allowable expenses 可扣税的支出
)nbyV a allowance 免税额；津贴；备抵；准备金
Z;dw n~Tw allowance for debts 债项的免税额
^YB\\a9 allowance for depreciation by wear and tear 耗损折旧免税额
6w .iE b allowance for funeral expenses 殡殓费的免税额
t`& s allowance for inflation 为通货膨胀而预留的款项；通胀准备金
.n ^O)|Z allowance for repairs and outgoings 修葺及支出方面的免税额
4F 6ju6w allowance to debtor 给债务人的津贴
E`sapk alteration of capital 资本更改
6P/9Vh j' alternate trustee 候补受托人
v~W6yjp amalgamation 合并
st1M.} ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
":ws~Zep ambit of charges 征税范围；收费范围
sov62wuqU amended valuation 经修订的估值
2-B8>-
American Commodities Exchange 美国商品交易所
H~1? MAX American Express Bank Limited 美国运通银行
w-q=.RSTn= American Stock Exchange 美国证券交易所
JqH.Qn Kcv amortization 摊销
\ [hrG?A amount due from banks 存放银行同业的款项
;Vtpq3 amount due from banks abroad 存放海外银行同业的款项
Ov{B-zCA amount due from holding companies 控股公司欠款
_tg3 %X] amount due from local banks 存放本港银行同业的款项
vr]dRStr amount due to banks 银行同业的存款
zfT'!kb,( amount due to banks abroad 海外银行同业的存款
"}azC |:5 amount due to holding companies 控股公司存款
8)Bn?6. amount due to local banks 本港银行同业的存款
B+e~k?O] 1 amount due to outport banks 外埠银行同业的存款
xX6 7bswG amount for note issue 发行纸币的款额
WY ^K7U amount of bond 担保契据的款额
BfO}4 amount of consideration 代价款额
lf7H8k, - amount of contribution 供款数额
rO2PbF3 amount of indebtedness 负债款额
tI(t%~> ^ amount of principal of the loan 贷款本金额
&opH\wa amount of rates chargeable 应征差饷数额
Yh!\:9 @( amount of share capital 股本额
uma9yIk amount of sums assured 承保款额
t3h \.(mq amount of variation 变动幅度
~NJL S- amount of vote 拨款数额
/(}l[jf amount payable 应付款额
kQ:>j.^e amount receivable 应收款额
#IciNCIrG Amsterdam Stock Exchange 阿姆斯特丹证券交易所
3k s| analysis 分析
u>-uRz<)t ancillary risk 附属风险
s9)8{z annual account 周年帐目；周年帐目报表；年度决算；年结
hrtN.4p[ annual accounting date 年结日期
%>QSeX annual allowance 每年免税额；年积金；年度津贴；年津
}Q,C;!'" annual balance 年度余额
^<H#dkECG annual disposable income 每年可动用收入
?eZ"UGZg' annual estimates 周年预算
boHm1hPKS annual fee 年费
{~
vPq annual general meeting 周年大会
OTr!?xi annual growth rate 年增率；每年增长率
-Z Ml[;OM annual long-term supplement 长期个案每年补助金
<H(A S' annual pensionable emolument 可供计算退休金的年薪
(4/ `@;[ annual report 年报
P24 Annual Report on the Consumer Price Index 《消费物价指数年报》
9H Bx[2& annual return 周年报表；周年申报表；每年报税表格
k@X
A s Annual Return Rules 《周年报表规则》
_a02# annual review of consumer prices 每年消费物价回顾
"q #g/T annual roll-forward basis 逐年延展方式
yyYbB ]D annual salary 年薪
Hwi7oXP annual statement 年度报表；年度决算表
:Y&W)V- 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
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% x-i annuitant 年金受益人
N_~W u annuity 年金
v,O&UrZ annuity contract 年金合约
vmQ
DcCw annuity on human life 人寿年金
&qj&WfrB, antecedent debt 先前的债项
-
&LZle&M ante-dated cheque 倒填日期支票
OjL"0imN6 anticipated expenditure 预期开支
_O'rZ5}& anticipated net profit 预期纯利
UmHb-uk ; anticipated revenue 预期收入
>Sl:Z ,g ; anti-inflation measure 反通货膨胀措施
r_2VExk anti-inflationary stance 反通货膨胀立场
bu!<0AP"N+ apparent deficit 表面赤字
[ZpG+VAJ8 apparent financial solvency 表面偿债能力
LHGK !zI apparent partner 表面合伙人
@ F"ShT0 application for personal assessment 个人入息课税申请书
(%^TTe application of fund 资金应用
z j0pP{y application to release as liquidator and to destruct the books of accounts and documents
D"> <S<C\C 申请免除清盘人职务及毁灭帐簿与文件
T"jDq1C/,E appointed actuary 委任精算师
qv >( appointed auditor 委任核数师；委任审计师
!!Gi.VL appointed trustee 委任的受托人
j-\^
}K.& appointer 委任人
+=F);;! apportioned pro rata 按比例分摊
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]x> apportionment 分配；分摊
JL+[1=uE1L Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
yvnrZ&x : apportionment formula 分摊方程式
Ib<+m%Ac apportionment of estate duty 遗产税的分摊
o]k]p NO appraisal 估价；评估
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c|@7FU appreciable growth 可观增长
H< 3b+Sg appreciable impact 显着影响
%. } appreciable increase 可观增长
Z)>a6s$ih< appreciation 增值；升值
T%xL=STJNy appreciation against other currencies 相对其他货币升值
# SOj4W appreciation of the exchange value of Hong Kong dollar 港元汇值上升
>@\?\!Go appreciation tax 增值税
xH .q appropriation 拨款；拨用；拨付
krT !AfeV appropriation account 拨款帐目
{.[,ee-)9 Appropriation Bill 拨款法案
*`/@[S2,cu appropriation-in-aid system 补助拨款办法
g{.@|;d <p approved assets 核准资产
<\Dl#DH approved basket stock 认可一篮子证券
)=y6s^} approved budget 核准预算
[UrS%]OSR approved charitable donation 认可慈善捐款
&_T jRj" approved charitable institution 认可慈善机构
Q#AHEm{9;s approved currency 核准货币；认可货币
s~'C 'B? approved estimates 核准预算
|UiykQ approved estimates of expenditure 核准开支预算
X_yU"U approved overseas insurer 核准海外保险人
N>#P
1!eP approved overseas trust company 核准海外信托公司
8&iI+\lCy approved pooled investment fund 核准汇集投资基金
Tp.iRFFkP approved provident fund scheme 认可公积金计划
dQoMAsxzM approved provision 核准拨款
|L#r)$n{1 approved redeemable share 核准可赎回股份
R -0Ohj approved regional stock 认可地区性证券
J;9QDrl` approved retirement scheme 认可退休金计划
`9NnL.w! approved subordinated loan 核准附属贷款
<OFqUp*l arbitrage 套戥；套汇；套利
23?0'AU arbitrageur 套戥者；套汇者
2:0Y'\nn arbitrary amount 临时款项
omU)hFvyS arrangement 措施；安排；协定
v [=E f arrears 欠款
]qT r4`. arrears of pay 欠付薪酬
b-gVRf#F arrears of revenue 逾期未收税款；逾期未收的帐项
Ol^EQ LO articles of association 组织章程；组织细则；组织章程细则
833t0Ml1A/ Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
mqxy(zS] ascertainment of profit 确定利润
_A~gqOe "Asia Clear" “亚洲结算系统”
c7N9X 3A Asia Commercial Bank Ltd. 亚洲商业银行有限公司
SQ.Wj?W) Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
{:j!@w 3 Asian Development Fund [ADF] 亚洲发展基金
DccsVR`7 Asian dollar bond 亚洲美元债券
;'+cT.cmH Asian dollar market 亚洲美元市场
K8we* Asian dollar rate 亚洲美元利率
+F 6_ P Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
?Gu>!7 Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
*g}&&$b0 asked price 沽盘；喊价；索价；卖方报价
fN>|X\- assessable income 应评税入息
1F8EL)9 assessable loss 应评税亏损
NGzqiu"J assessable profit 应评税利润
J Q4>S<ttJ assessable value 应评税值
a-hGpYJJG assessed profit 估定利润
t9l7
% +y assessed value 经评估价值
XOFaS '. assessment 评税；评定；估价；评税单
n A j2k assessment number 评税编号；估价编号
CT`X~y10 assessment of additional tax 补加税评税
4 (gf!U assessment of performance 业绩评估；实绩评价
]jrxrUl Assessor 评税主任
jzw?V9Ijb asset price bubbles 资产价格泡沫
(HxF\# r? asset-backed securities 具资产保证的证券
gWPa8q<b assets accretion 资产增值
2"^9t1C2 assets and liabilities 资产与负债
|Q;1;QXd assets betterment statement 资产递增表；资产改进表
p$ <qT^]& assets lending 实物放款；有抵押贷款
{HDlv[O% assets of the company passing on the death 死者去世时转移的公司资产
GC3L2C0)k assets pledged as security for liabilities 用作负债抵押的资产
R:p,Hav<q assets portfolio 资产投资组合
>4b39/BM assets price 资产价格
(La assets quality 资产质素
b>WT- .b0 assets realization 资产变现
|SleSgS<# assets refinancing arrangement 资产再集资安排
dG+xr! assets securitization 资产证券化
J_$~ OEC~ assets situated outside Hong Kong 在香港以外地方的资产
-GjJrYOU assets stripping 削减资产；拆卖资产
}lVUa{ubf assets value 资产值
.|-y+9IP assignee 承让人
vS#]RW&j assignment 转让；转让书；转让契
H'> assignment of interest 权益转让
1 doqznO assignment of letters patent and trade mark 专利证书及商标转让
AJ u . assignment of property 物业转让；物业转让书
x
,W+:l9~s assignment right 转让权
^p/mJ1/s7 assignor 转让人
ZxQP,Ys_Y associate 有联系的人；有关连人士；相联者；合伙人；联系人
%|>i2 Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
":ycyN@g associate member 附属会员
VXS9E383 associated body corporate 相联法人团体
`R RORzXoS associated company 相联公司；联属公司
D.?gV_ associated corporation 相联法团
1wt]J!hgV Association of Chartered Certified Accountants [ACCA] [United Kingdom]
"5K : "m 公认会计师公会〔英国〕
?a@l.ZM* Association of Futures Exchange Brokers 香港期货经纪协会
clNP9{ Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
v#xF;@G association of underwriters 承保人组织
M;R>]wP"V assumption of control 接管
; ]! assurance 担保；保险；转易；转易书
&PX'=UT assurance of interest 权益的转易
ojri~erJE? at 19XX price 按一九ＸＸ年价格计算
9tO_hhEQ@ at a discount 按赔价计算；按贴水价格计算；打折扣
g=Lt 2UIJ at a premium 按溢价计算；按升水价格计算
b%(0AL at call 通知付款；按通知
al/~ at constant market price 按固定市价计算
Er)b( Kk at constant price 按固定价格计算
^&By e?`5 at cost 按成本计算
v]v f(]"" at current market price 按当时市价计算；按现时市价计算
.@'Vz;&mQ at current price 按当时价格计算；按现时价格计算
m\yO/9{h1 at factor cost 按要素成本计算；按生产要素成本计算
rGs> {-T3 at money-of-the-day price 按付款当日价格计算
5>
UgBA at or better 按指定或较佳价位〔买卖指令〕
E2MpMR at par 按面值计算；平价
aH_&=/-Tz
at sight 见票即付
Dp8(L ]6 at the close 按收市盘
S( pfd2^ at the opening 按开市盘
F+G Q l attestation 见证；见证条款
<S
qbj; at-the-money option 平价期权
b~}}{fm&f attorney 受权人；受托代表人
s6I]H attornment 新拥有人承认书
<OUApp H attributable profit 可归属利润
c1i7Rc{q attributable share value 可归属股份价值
(c"!0v Auckland Stock Exchange 奥克兰证券交易所
IF=rD- x auction 拍卖
TR |; /yJ auctioneer 拍卖商
l-&f81W audit 审计；核数
-nW-I\d% Audit Commission 审计署
i! NGX Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
: .<&Y=^ 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〕
L@wnzt audit review 帐目审查
\xt! b^d0 Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
)lbF'.i audited account 审计帐目；经审计的帐目
(w*$~ p audited annual account 经审计的周年帐目
? ~!h
N,h audited balance sheet 经审计的资产负债表
-}%zus5 auditor 核数师；核数主任；审计师
bpkn[K"( auditor's certificate 核数师证明书；审计师证明书
99 [ "I: auditor's report 核数师报告；审计师报告
;$Y?j8g Aussie bond 澳元债券
04s N 4C austerity budget 紧缩预算
f5N~K> Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
v [x`I; Australia All Ordinaries Index 澳洲所有普通股票指数
NoMC* ",b> Australian Dollar [AUD] 澳元
2}NfR8
N Australian Options Market 澳大利亚期权市场
M`(xAVl Australian Securities Commission 澳洲证券事务监察委员会
sEoS[t|" Australian Society of Certified Practising Accountants 澳洲执业会计师公会
-Jhf] Australian Stock Exchange 澳大利亚证券交易所
f*Ki pgp Austrian Schilling [ATS] 奥地利先令
{1o=/ & authentication 认证；鉴证
}V 1sY^C authority to purchase 委托购买证；委购书
0t ) IW D authorization 认可；核准；授权；授权书
fqcyCu7Ep authorization by direction 指示授权
-I -wdyDr authorization by instruction 指令授权
-$7Jc=:> authorization by warrant 令状授权
/<mc~S7 authorization of unit trust 单位信托的认可
\sk,3b-&' authorized agent 指定代理人
[-l^,,E authorized capital 法定资本
U c4r authorized clerk 出市员
'&"7(8E}
* authorized dealer 认可交易商
\ .:CL?m# authorized financial institution 认可财务机构
dgO2 fI authorized fund 认可基金
p'H5yg3h authorized fund house 获授权的基金公司；认可基金公司
( nBsf1l authorized institution 认可机构
?B-aj authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
.N%$I6w authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
z
>pq<}R6 authorized insurer 获授权保险人；获认可承保人
4EOu)# authorized investment 特准投资项目
X3nwA#If1 authorized person 获授权人
a@%FwfIu authorized representative 获授权代表
l!oU9 authorized share capital 法定股本
e@6}?q; automated quotation system 自动报价系统
|_O1V{Q= Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
1 r;Q5[@ 自动交易系统〔香港期货交易所有限公司〕
lY6U $*9c automatic adjustment mechanism 自动调整机制
&=f%(,+ automatic adjustment system 自动调整系统
oL<^m?-u Automatic Clearing House 自动票据交换所
P| G:h& automatic exchange rates accumulation system 自动化汇率累集系统
z8gp<5= Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
?f a/}|T automatic teller machine [ATM] 自动柜员机
RlpW)\{j? autopay 自动转帐
?A]:`l_" available assets 可用资产
AR&u9Y)I available fiscal reserve 现存财政储备
HIF.;ImG^ available profit 可用利润
r|
YuHm Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
A6-JV8^ average 平均；平均数；海损
.rwZ`MP average basic salary 平均基本薪金
0T q6\: average consumer expenditure 平均消费开支；一般消费开支
p`Ax)L\f average cost 平均成本
nL\BB& average cost of land production 增辟土地平均成本
`?~pk)<C]. average daily turnover 平均每日成交额
L> cTI2NB. average daily wage rate 平均每日工资率
'#^ONn STn average expenditure pattern 平均开支模式
1XwbsKQ} average growth rate 平均增长率
S?;&vs 9j average net fixed assets 固定资产平均净值
7 v#sr< average of relatives 相对价格平均数
BsR xD9r average price 平均价格
'r3I/qg*m average propensity to consume 平均消费倾向；一般消费倾向
zxXm9z rLo average propensity to save 平均储蓄倾向；一般储蓄倾向
"`16-g97 average rate 平均率
]>&au8 average revenue 平均收入；平均收益
)~rN{W<s`H average stock 平均库存；平均存货
GBN^ *I average yearly rent 平均年租
~fEgrF d avoidance of double taxation 避免双重课税
c}lUP(Ss avoidance of tax 避税
