A:
U.Vn|s(`z A share Ａ股；甲类股份
#s(ob `0| abatement of tax 减税；减扣免税额
n |WSnm,W ABN AMRO Bank N.V. 荷兰银行
o3 Yb2Nw above-the-line expenditure 线上项目支出；经常预算支出
e u)""l above-the-line receipt 线上项目收入；经常预算收入
;Q&9 t ABSA Asia Limited 南非联合亚洲有限公司
:''Swi<H absolute change 绝对数值变更
pRlScD_}; absolute expenditure 实际开支
d^54 mfgI absolute guideline figure 绝对准则数字
+68 age;dM absolute interest 绝对权益
6qmV/DL absolute order of discharge 绝对破产解除令
^GYVRD absolute profit margin 绝对利润幅度
POc<XLZ B absolute value 实值；绝对值
Q;l%@)m+~ absolutely vested interest 绝对既得权益
N!<l~[rc absorbed cost 已吸收成本；已分摊成本
pk'd& . absorption 吸收；分摊；合并
uj\&-9gEi absorption rate 吸收率；摊配率；分摊率
4Vv E(f ACB Finance Limited 亚洲商业财务有限公司
Y5ei:r|^ acceptable form of reciprocity 合理的互惠条件
cGo_qR/B(> acceptable rate 适当利率；适当汇率
0FL'8!e< acceptance agreement 承兑协议
_d 7;Z% acceptance for honour 参加承兑
v1+ .-hO acceptor 承兑人；接受人；受票人
h8 M_Uk acceptor for honour 参加承兑人
9
4bDJy1 accident insurance 意外保险
1NZpd'$c Accident Insurance Association of Hong Kong 香港意外保险公会
mHW%^R= accident insurance scheme 意外保险计划
x]hG2on! accident year basis 意外年度基准
0n4( Rj|}2 accommodation 通融；贷款
=n=! s{A:t accommodation bill 通融票据；空头票据
n(LO`{ accommodation party 汇票代发人
[vuikJP>1k account balance 帐户余额；帐户结余
im+g |9@% account book 帐簿
H_S"4I SS_ account collected in advance 预收款项
}jce5E account current book 往来帐簿
^wSGrV' account of after-acquired property 事后取得的财产报告
-/B*\X[ account of defaulter 拖欠帐目
&)Zv>P8z` account payable 应付帐款
m@I}$ account payee only [A/C payee only] 只可转帐；存入收款人帐户
je#LD account receivable 应收帐款
d j9i*#F account receivable report 应收帐款报表
hxJKYU^%m account statement 结单；帐单；会计财务报表
n]3' N58 account title 帐户名称；会计科目
Q$: ,N=% accountant's report 会计师报告
.#sX|c=W Accountant's Report Rules 会计师报告规则
I)jA dd accounting and auditing procedure 会计与审计程序；会计与核数程序
sA A;d Accounting Arrangements 《会计安排》
$z)egh(z accounting basis 会计基础
>(YH@Z&; accounting by Official Receiver 破产管理署署长呈交的帐目
t]vv&vk> Accounting Circular 《会计通告》
iM9k!u FE accounting class 会计类别
xrY >Or accounting date 记帐日期；会计结算日期
c>c4IQ&d accounting for money 款项核算
txMC^-J2l Accounting Officer 会计主任
X-bM`7'H accounting period 会计报告期；会计期
;InMgo, accounting policy 会计政策；会计方针
&'DR`e O) accounting practice 会计惯例
D8B\F5..c# accounting principle 会计准则
]RadwH"0! accounting record 会计记录
.*595SuF accounting report 会计报告
\% }]wf} Accounting Services Branch [Treasury] 会计事务部〔库务署〕
1W0[|Hf2v* Accounting Society of China 中国会计学会
;*nzb!u\\ accounting statement 会计报表
#@V<{/;49 accounting system 会计制度；会计系统
K'Wv$[~Dc accounting transaction 会计事项；帐务交易
;sUvY* Bcm accounting treatment 会计处理
c w0 @Z0 accounting year 会计年度
tqB6: p-% accretion 增值；添加
/IX555/dR1 accrual 应计项目；应累算数目
(?7}\B\ accrual basis 应计制；权责发生制
-y_q accrual basis accounting 应计制会计；权责发生制会计
6r %i=z accrue 应累算；应计
%@aC5^Ovy+ accrued benefit 应累算利益
8In~qf accrued charges 应计费用
Kn?h accrued cumulative preference share dividend 应累算的累积优先股股息
N`X |z accrued expenses 应累算费用
|_s, ]: accrued interest payable 应付利息；应计未付利息
k $ SMQ6 accrued interest receivable 应收利息；应计未收利息
v3n
T@r a' accrued right 累算权益
KL(s Vj^e accruing profit 应累算的利润
zw5Ol%JF accumulated fiscal reserve 累积财政储备
A'u]z\&%c accumulated profit 累积利润；滚存溢利
-m=!SQ >9 accumulated reserve 累积储备
aAd1[?& accumulation of surplus income 累积收益盈余
m>w{vqPwJ acquired assets 既得资产
I +^iOa acquisition 收购；购置；取得
3T 0'zJ2f acquisition cost 购置成本
=kOo( acquisition expenses 购置费用
M xd7X<\$ acquisition of 100% interest 收购全部股权
zrE{CdG%y acquisition of control 取得控制权
h<C R W- acquisition of fixed assets 购置固定资产
ns/*WH&[x acquisition of shell “买壳”
|{%$x^KyJ acquisition price 收购价
*cX i*7|= act of God 天灾
K-c>J
uv&, acting partner 执事合伙人
l8 %BRG active market 买卖活跃的市场；交投畅旺的市场；旺市
Y>2#9LA active partner 积极参与的合伙人
\SgBI/L^ active trading 交投活跃
BP&] t1p actual circulation 实际流通
\7o7~pll actual cost 实际成本
>G [:Q
s actual expenditure 实际开支；实际支出
%\'G2 actual income 实际入息；实际收入；实际收益
l] actual market 现货市场
L&|^y8 actual price 现货价；实际价格
`6NcE-oJ actual profit 实际利润
EuVA"~PA actual quotation 实盘；实际价位；实际报价
*|6 vCR actual year basis 按实际年度计算
cs: ?Wq ^ actuals 实货
I~ mu 'T actuarial investigation 精算调查
nI73 E actuarial principle 精算原则
r4?|sAK actuarial report 精算师报告
pma=* Actuarial Society of Hong Kong 香港精算学会
]_L ;AD actuarial valuation 精算师估值
Q!AGalP z actuary 精算师
(v0Q.Q@ < ad referendum agreement 暂定协议；有待覆核的协定
]-+l .gVFW ad valorem duty 从价税；按值征税
HYJE z2RF ad valorem duty system 从价税制
O
~[[JAi[ ad valorem fee 从价费
NOAz"m+o ad valorem tariff 从价关税
04 Uyr;y additional allowance 额外免税额
7#N= G N additional amount for unexpired risk 未过期风险的额外款额
64'sJc . additional assessable profit 补加应评税利润
7^#O{QYol additional assessment 补加评税
(\
|Go-2G additional commitment 额外承担
rof9Rxxe- additional commitment vote 额外承担拨款
ME5M;bz( additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
PyQ\O* additional dependent parent allowance 供养父母额外免税额
G ,`]2'(@ additional provision 额外拨款
&g8 Xjx&zj additional stamp duty 附加印花税
O zTR#`oey additional tax 补加税罚款；补加税款
i8*(J-M Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
\ 2Q #' adjudged bankrupt 被裁定破产
M,r8 No adjudicated bankrupt 裁定破产人
u@Z6)r' adjudication fee 裁定费；评定印花税额手续费；评估契据费
G]Im.x3O- adjudication of bankruptcy 裁定破产；宣告破产
vZqW,GDfXo adjudication of insolvency 裁定无力偿还债务
cwHbm% adjusted actual 经调整的实数；调整后的实数
:pvVm> adjusted current assets 经调整的流动资产；调整后的流动资产
cI@'Pr4:FJ adjusted figure 经调整的数字；调整后的数额
k$Ug;`v# adjusted liabilities 经调整的负债；调整后的负债
lm{4x~y$h adjusted loss 经调整的亏损；调整后的亏损
VEL!-e^X& 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
@c>MROlrlF adjusted profit 经调整的利润；调整后的利润
.\
vrBf adjusted surplus 经调整的盈余额；调整后的盈余额
K 'K/}q< adjusted value 经调整的价值；调整后的价值
LF:~&
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XHJ /211 adjustment centre 调剂中心
6jov8GIAt adjustment lag 调整过程的时间差距；调整时差
J0t_w M Ja adjustment mechanism 调整机制
*~UK5Brf1 adjustment of loss 亏损调整
z4]z3U<}3] adjustment process 调整过程；调整程序
AZ\f6r{
adjustment range 调整幅度
J'wJe, administered exchange rate 受管制汇率
$9 G".T Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
d]?fL&jr administration expenses 行政费用
0yb9R/3. administration fee 手续费；行政费
YEB7X>p# administration in bankruptcy 破产管理
VAdUd { administration order 遗产管理令
g/i.b& administrator 管理人；遗产管理人
{3Dm/u%=9| administrator of the estate 遗产管理人
_?Ly7*UML admission of debt 债项承认书
90=gP admission of proof 接纳债权证明
T- js* advance 放贷款项；垫付款项；预支款项；预付款项
A#F6~QX(.9 advance account 暂支帐目；预付款帐户
u3jLe=Y'\ advance compensation 预付补偿金
!G'wC0 advance from shareholder 股东垫款
& }_tALg advance pending reimbursement 预支以待日后付还
)~w
bu2; advanced economy 先进经济体系
O? 7hT!{ advancement 预付；预付财产
_~y-?(46K advances warrant 垫款令
mF>{cVTF advancing 贷出
{JfL7% adverse balance 逆差
zUWWXC%R adverse exchange 逆汇
YTfi g{a advertisement addressed to shareholders 在报章刊登的致股东通告
2H~E~6G advice for collection 托收通知书
#1'p?%K. advice of drawing 提款通知书；汇票通知书
5VGZ5,+<< advice of payment 付款通知
7e)j|a-!< Advisory Committee [Securities and Futures Commission]
EgOiJH 谘询委员会〔证券及期货事务监察委员会〕
~UwqQD1p Advisory Committee on Diversification 经济多元化谘询委员会
}f hGofN$e affidavit 誓章；遗产申报誓章
BMn`t@ !x affidavit of no receipt 述明无收款的誓章
, LqfwA| affiliate 联号；联营公司；附属公司
pA\ "Xe& affiliated company 附属公司；联号；联营公司
@~ i : 8 affirmation [estate duty] 非宗教式宣誓〔遗产税〕
Yg;7TK y affordability 负担能力
;;432^jD African Development Bank [AfDB] 非洲开发银行
LS<*5 HWX after-acquired property 事后取得的财产
,jy9\n*<t9 after-hours dealing 市后交易
Q_k'7Z\g$ after-tax profit 税后盈利；税后利润；税后溢利
Z v 7}C agency agreement 代理协议
]-OF3+l4 agency expenses 代理机构的开支
?nM]eUAP agency fee 代理费
TH~"y Agency Law 《代理法》
j:2*hF! E agent 代理人；承销人
l%
{<+N agent of company 公司代理人
d @b ]/ agent's fee 代理人费；经纪费
e,*@+E\4 aggregate 总计；总数；总体数字
a L8Z| * aggregate amount 总款额；总额
%)o;2&aD aggregate assets and liabilities 总体资产与负债
LP? *RrM aggregate at constant price 按固定价格计算的总体数字
z
E\~Oa; aggregate demand 总需求
tSTl#xy aggregate gross position 总持仓量
8`|Z9umW* aggregate limit 总限额
/ !hxW}>^ aggregate of salaries tax 合计薪俸税
gjB(P wx aggregate performance 总体表现；总体业绩
@M(+YCi:e@ aggregate supply 总体供应
~yY5pnJ aggregate surplus 总盈余
{w v{"*Q9Q aggregate total 整体总额
UrdSo"% aggregate value 总值；合计价值
ERfSJ aggregated basis 合计基准
-Y>QKS aggregated net chargeable income 合计应课税入息实额
'lgS;ItpKu aggregation 合并计算；合计；总和
VH~ZDZ1P aggregation of incomes of husband and wife 夫妇入息合并计算
`I (5Aj" aggregation of property 财产的总和
l~x
6R~q agio 差价；贴水
2:1
kSR^Ky 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》
A-u}&}l< Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
07vzVsQ}p 《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》
YG#{/;^nm) Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
Mw 6
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《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》
af=lzKt* Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
|u[@g`Z 《香港政府和大韩民国政府关于相互促进和保护投资协定》
"l(<<Ha/ agreement for a settlement 授产协议
LiJ. / agreement for assignment 转让协议
*nHkK!d<N agreement for sale 售卖协议；买卖协议
~[0^{$rrWs agreement for sale and purchase 买卖协议
f3m Qd}<L agreement for the payment of interest 支付利息协议
8~iggwZ~h" agreement for the repayment of money 还款协议
PWS5s^WM agreement of reinsurance 再保险协议
\Bl`;uXb Agricultural Bank of China 中国农业银行
v;Rm42k air passenger departure tax 飞机乘客离境税
4B J w+EV8 Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
V"A* B airport tax 机场税
#ahe@|E'Y alcohol duty 酒精税
Nbt.y 'd alienation 让与；让渡；转让
M{X; H'2 alimony 生活费；赡养费
4` :Eiik&p All Ordinaries Index [AOI] 所有普通股指数
#D%l;A e all risks 全险；综合险
n7bML?f' All Sales Record for Stock Market 《股票市场成交报告》
"]yfx@) _ Allied Capital Resources Limited 新联财务有限公司
IG4`f~k^ all-items index [Consumer Price Index] 总指数〔消费物价指数〕
( usPAslr allocation letter 拨款信件
LP}'upv allocation of fund 分配款项；预留款项
({ h W allocation of profit 利润分配；溢利分配
Ka8Bed3 allocation warrant 拨款令
9gETWz(3I allotment 分配；配股
&hIr@Gi@ch allotment notice 股份配售通知；配股通知
-8sB \E allotment of shares 股份分配
gz p]hh@4 allowable 可获宽免；免税的
GAlM:> allowable business loss 可扣除的营业亏损
@[O|n )7 allowable expenses 可扣税的支出
P2
z~U allowance 免税额；津贴；备抵；准备金
`M ~-(,++ allowance for debts 债项的免税额
9Hs5uBe allowance for depreciation by wear and tear 耗损折旧免税额
2J t *s$ allowance for funeral expenses 殡殓费的免税额
F2',3 allowance for inflation 为通货膨胀而预留的款项；通胀准备金
%5< X a allowance for repairs and outgoings 修葺及支出方面的免税额
y+M9{[ i/O allowance to debtor 给债务人的津贴
@zig{ b 8 alteration of capital 资本更改
F>a aUj alternate trustee 候补受托人
}J_#N.y amalgamation 合并
#$u7:p
[t ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
^dKtUH/78G ambit of charges 征税范围；收费范围
lR5k1J1n amended valuation 经修订的估值
'CvV Ktk American Commodities Exchange 美国商品交易所
2Gn26L 5 American Express Bank Limited 美国运通银行
B \qu XE) American Stock Exchange 美国证券交易所
1j!{?t ? amortization 摊销
;sY n=r amount due from banks 存放银行同业的款项
4R9y~~+ amount due from banks abroad 存放海外银行同业的款项
+<sv/gEt amount due from holding companies 控股公司欠款
Vd A!tL amount due from local banks 存放本港银行同业的款项
6FEIQ#`{ amount due to banks 银行同业的存款
~L9I@(/ S amount due to banks abroad 海外银行同业的存款
le~p2l#e amount due to holding companies 控股公司存款
G g{M amount due to local banks 本港银行同业的存款
O sgjSJrf amount due to outport banks 外埠银行同业的存款
"E7YCZQR amount for note issue 发行纸币的款额
;Lk07+3G amount of bond 担保契据的款额
~lr,}K, amount of consideration 代价款额
n fMU4(: amount of contribution 供款数额
mfr7w+DK amount of indebtedness 负债款额
]=(P tzVa amount of principal of the loan 贷款本金额
.\"8H1I\T amount of rates chargeable 应征差饷数额
?PU7xO;_ amount of share capital 股本额
.-c x9& amount of sums assured 承保款额
e0`5PVJ amount of variation 变动幅度
Vv*](iM amount of vote 拨款数额
Gg5+Ap D amount payable 应付款额
> |(L3UA9 amount receivable 应收款额
'E4}++\ Amsterdam Stock Exchange 阿姆斯特丹证券交易所
e^or qw/I analysis 分析
oN= >U"<\1 ancillary risk 附属风险
; r95i1a' annual account 周年帐目；周年帐目报表；年度决算；年结
Z4D[nPm$ annual accounting date 年结日期
X=%e'P*X annual allowance 每年免税额；年积金；年度津贴；年津
t+A9nvj) annual balance 年度余额
4&G
#Bi annual disposable income 每年可动用收入
*m[ [>wE annual estimates 周年预算
o|y1 m7X annual fee 年费
H ~lvUHN annual general meeting 周年大会
ZO]P9b annual growth rate 年增率；每年增长率
a}'dIDj annual long-term supplement 长期个案每年补助金
d, 0Klew annual pensionable emolument 可供计算退休金的年薪
HEe_K!_ annual report 年报
N$<R6DU]K Annual Report on the Consumer Price Index 《消费物价指数年报》
J(Zz^$8]<? annual return 周年报表；周年申报表；每年报税表格
}KR"0G[f Annual Return Rules 《周年报表规则》
|L(h+/>aWX annual review of consumer prices 每年消费物价回顾
l|K$6>80 annual roll-forward basis 逐年延展方式
HD>UTX`&mc annual salary 年薪
> yqFO annual statement 年度报表；年度决算表
I"HA(
+G Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
X> U _v annuitant 年金受益人
0G(|`xG1q annuity 年金
*fQn!2}=( annuity contract 年金合约
+RyV"& v annuity on human life 人寿年金
a[NR%Xq antecedent debt 先前的债项
z#/ "5 l
ante-dated cheque 倒填日期支票
V6fJaZ anticipated expenditure 预期开支
LMI7Ih; anticipated net profit 预期纯利
5GDg _9Bz anticipated revenue 预期收入
8 Bx58$xRq anti-inflation measure 反通货膨胀措施
b-YmS=* anti-inflationary stance 反通货膨胀立场
gm7 [m} apparent deficit 表面赤字
$dF$-y<[0 apparent financial solvency 表面偿债能力
Z~ u 3{ apparent partner 表面合伙人
fY!9i5@' application for personal assessment 个人入息课税申请书
nt*K@ application of fund 资金应用
`a9iq> application to release as liquidator and to destruct the books of accounts and documents
il$eO 7 申请免除清盘人职务及毁灭帐簿与文件
|P7F Pmn appointed actuary 委任精算师
=JN{j2xY appointed auditor 委任核数师；委任审计师
Sgn<=8,6c appointed trustee 委任的受托人
.a 9f)^ appointer 委任人
W 'R^GIHs apportioned pro rata 按比例分摊
T
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CDc+ apportionment 分配；分摊
(9v%66y Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
G$;cA:p-j apportionment formula 分摊方程式
KxQMPtHstz apportionment of estate duty 遗产税的分摊
o~26<Lk appraisal 估价；评估
^n*:zmD appreciable growth 可观增长
c uHF^l appreciable impact 显着影响
^#4Ah[:XA appreciable increase 可观增长
Oe lf^&m appreciation 增值；升值
<yw56{w, appreciation against other currencies 相对其他货币升值
XCyr r 2^ appreciation of the exchange value of Hong Kong dollar 港元汇值上升
%#E$w z appreciation tax 增值税
gB]jLe appropriation 拨款；拨用；拨付
x pBQ(6Y appropriation account 拨款帐目
q$'[&& _ Appropriation Bill 拨款法案
| cL,$G appropriation-in-aid system 补助拨款办法
)Kq@ m1>@ approved assets 核准资产
,91 n approved basket stock 认可一篮子证券
I6PReVIb approved budget 核准预算
qD,/Qu62 approved charitable donation 认可慈善捐款
Dw<bLSaW& approved charitable institution 认可慈善机构
D_ XOYzN} approved currency 核准货币；认可货币
sCE%./h] approved estimates 核准预算
g1) ZjABV approved estimates of expenditure 核准开支预算
~%@1- approved overseas insurer 核准海外保险人
FA{(gib@9 approved overseas trust company 核准海外信托公司
$.zd,}l@L approved pooled investment fund 核准汇集投资基金
f(T`(pX0V approved provident fund scheme 认可公积金计划
eQ<Vky^SJ approved provision 核准拨款
%<<JWoB approved redeemable share 核准可赎回股份
z&CB j lh approved regional stock 认可地区性证券
VXl|AA<OG approved retirement scheme 认可退休金计划
t\f[ ->f approved subordinated loan 核准附属贷款
v[O?7Np arbitrage 套戥；套汇；套利
-@.FnFa arbitrageur 套戥者；套汇者
`bF4/iBW arbitrary amount 临时款项
0U ?(EJ arrangement 措施；安排；协定
5RyxVC0< arrears 欠款
/ACau<U]t arrears of pay 欠付薪酬
XHh*6Yt_ ( arrears of revenue 逾期未收税款；逾期未收的帐项
I !T=$Um articles of association 组织章程；组织细则；组织章程细则
b"w@am>& Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
cJzkA^T9 ascertainment of profit 确定利润
|nBZ :$D "Asia Clear" “亚洲结算系统”
'3xK1Am Asia Commercial Bank Ltd. 亚洲商业银行有限公司
l YpoS Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
Ru4M7 % Asian Development Fund [ADF] 亚洲发展基金
u@t~*E5BpM Asian dollar bond 亚洲美元债券
RV%)~S@!R Asian dollar market 亚洲美元市场
sW76RKX8 Asian dollar rate 亚洲美元利率
? 0 +N Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
svtqX-Vj" Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
ZtY?X- 4_ asked price 沽盘；喊价；索价；卖方报价
~Gl5O`w( assessable income 应评税入息
FT!X r assessable loss 应评税亏损
:"cKxd assessable profit 应评税利润
8y;gs1d;A assessable value 应评税值
iqKs:v@+x assessed profit 估定利润
mSGpxZ,IE assessed value 经评估价值
k t+h\^g assessment 评税；评定；估价；评税单
yJMo/!DZ assessment number 评税编号；估价编号
GU]kgwSf i assessment of additional tax 补加税评税
<,Mf[R2N> assessment of performance 业绩评估；实绩评价
wV\G$|Y Assessor 评税主任
#"fn; asset price bubbles 资产价格泡沫
Ok<,_yh asset-backed securities 具资产保证的证券
j{6O:d6([$ assets accretion 资产增值
4K*st8+bl- assets and liabilities 资产与负债
~RV"_8`V9 assets betterment statement 资产递增表；资产改进表
??lsv(v- assets lending 实物放款；有抵押贷款
~zVe?(W assets of the company passing on the death 死者去世时转移的公司资产
NdrR+t^# assets pledged as security for liabilities 用作负债抵押的资产
lv+:
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^DVryeLD assets price 资产价格
e$E>6Ngsr assets quality 资产质素
jwSPLq% assets realization 资产变现
p-H}NQ\ assets refinancing arrangement 资产再集资安排
T[MDjhv ' assets securitization 资产证券化
tToP7q^ assets situated outside Hong Kong 在香港以外地方的资产
\UZ7_\ assets stripping 削减资产；拆卖资产
@76I8r5l assets value 资产值
zx@L sp assignee 承让人
c/V0AKkS
8 assignment 转让；转让书；转让契
Z+=-)& L assignment of interest 权益转让
$:&b5=i assignment of letters patent and trade mark 专利证书及商标转让
ElK Md assignment of property 物业转让；物业转让书
v Ov"^X assignment right 转让权
#/H Z[Vw assignor 转让人
Q:Ma3El\ associate 有联系的人；有关连人士；相联者；合伙人；联系人
_%#Uh#7P$ Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
NMUF)ksjN associate member 附属会员
[3x}, KM associated body corporate 相联法人团体
v# e *RI2} associated company 相联公司；联属公司
+.zX ?} associated corporation 相联法团
J"$U$.W= Association of Chartered Certified Accountants [ACCA] [United Kingdom]
Ctx>#uN6 公认会计师公会〔英国〕
q *kLi~ Oe Association of Futures Exchange Brokers 香港期货经纪协会
9FPqd8(]*V Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
N#XC%66qy! association of underwriters 承保人组织
b1QHZY\g{ assumption of control 接管
E<7$!P=z` assurance 担保；保险；转易；转易书
9Ais)Wy%p assurance of interest 权益的转易
2s p4Mm at 19XX price 按一九ＸＸ年价格计算
-)xl?IB% at a discount 按赔价计算；按贴水价格计算；打折扣
(p] S at a premium 按溢价计算；按升水价格计算
rV} 5&N*c at call 通知付款；按通知
2*a9mi at constant market price 按固定市价计算
3*\hGt,ZP at constant price 按固定价格计算
aU_l"+5>vq at cost 按成本计算
CeM %?fr5 at current market price 按当时市价计算；按现时市价计算
2/\I/QkTs at current price 按当时价格计算；按现时价格计算
Mi\-
9- at factor cost 按要素成本计算；按生产要素成本计算
ta ^$&$l at money-of-the-day price 按付款当日价格计算
r! [Qpb-: at or better 按指定或较佳价位〔买卖指令〕
xzOn[.Fi at par 按面值计算；平价
:#cJZ\YH at sight 见票即付
~ +V$0Q;L at the close 按收市盘
i :jns>E at the opening 按开市盘
y=Z[_L!xr attestation 见证；见证条款
&WOm[]Q4 at-the-money option 平价期权
+\?+cXSc attorney 受权人；受托代表人
RxNLn/?d@ attornment 新拥有人承认书
YL78cWOs attributable profit 可归属利润
&3 Ki attributable share value 可归属股份价值
<{@ D^L6h Auckland Stock Exchange 奥克兰证券交易所
o-JB, ^TE auction 拍卖
h
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_>;{+XRX[ audit 审计；核数
y Pg0 :o- Audit Commission 审计署
;Sg,$`] Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
i0*Cs#(=h 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〕
T Qx <lw audit review 帐目审查
57O|e /2 Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
IZ87Px>zL audited account 审计帐目；经审计的帐目
;mC|> wSZ audited annual account 经审计的周年帐目
]2 YC7 audited balance sheet 经审计的资产负债表
fRq+pUx U auditor 核数师；核数主任；审计师
0A- yQzL| auditor's certificate 核数师证明书；审计师证明书
1_l)$" auditor's report 核数师报告；审计师报告
pF9WKpzE
Aussie bond 澳元债券
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austerity budget 紧缩预算
ei"c|/pO Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
[j0jAl Australia All Ordinaries Index 澳洲所有普通股票指数
Q2:r WE{K! Australian Dollar [AUD] 澳元
%oquHkX%OJ Australian Options Market 澳大利亚期权市场
%UhLCyC/ Australian Securities Commission 澳洲证券事务监察委员会
sx]{N Australian Society of Certified Practising Accountants 澳洲执业会计师公会
Qvel#*-4 Australian Stock Exchange 澳大利亚证券交易所
-yb7s2o Austrian Schilling [ATS] 奥地利先令
kD7'BP/# authentication 认证；鉴证
_18Z]XtX authority to purchase 委托购买证；委购书
QpRk5NeLe authorization 认可；核准；授权；授权书
H9(UzyN>i authorization by direction 指示授权
W39J)~D^@ authorization by instruction 指令授权
6q!Q([D_ authorization by warrant 令状授权
u J ]uz% authorization of unit trust 单位信托的认可
GG-b)64h` authorized agent 指定代理人
[:q J1^U U authorized capital 法定资本
f6nuh &!- authorized clerk 出市员
o*2Mjd]r authorized dealer 认可交易商
` N
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C ' {B authorized fund 认可基金
7G*rxn"d authorized fund house 获授权的基金公司；认可基金公司
j}`ku9S~ authorized institution 认可机构
E1dhj3+3 authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
1ox#hQBoS authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
ma!C:C9#J authorized insurer 获授权保险人；获认可承保人
>< P<k& authorized investment 特准投资项目
7=Pj}x) authorized person 获授权人
j>l authorized representative 获授权代表
hJ8% r_ authorized share capital 法定股本
2I& dTxIa automated quotation system 自动报价系统
2oOos %0 Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
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自动交易系统〔香港期货交易所有限公司〕
T 1_B0H2 automatic adjustment mechanism 自动调整机制
hl] y): automatic adjustment system 自动调整系统
e@S $[,8 Automatic Clearing House 自动票据交换所
Sw$/Z)1K& automatic exchange rates accumulation system 自动化汇率累集系统
N l/
fvJ`4 Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
H q?F @X automatic teller machine [ATM] 自动柜员机
?L H[,8z autopay 自动转帐
cfRUVe available assets 可用资产
N}<!k#d
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~ 4Mz:h^ available profit 可用利润
g0 ;;+z Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
ld):Am}/o average 平均；平均数；海损
EwgNd Gcj average basic salary 平均基本薪金
%_CL/H
average consumer expenditure 平均消费开支；一般消费开支
-o~n 06p average cost 平均成本
p@O,-&/D average cost of land production 增辟土地平均成本
z@?y(E average daily turnover 平均每日成交额
}NRt:J C average daily wage rate 平均每日工资率
qs= i+ average expenditure pattern 平均开支模式
gg 8)oc+w average growth rate 平均增长率
y 4aT-^C' average net fixed assets 固定资产平均净值
%e)vl[:} average of relatives 相对价格平均数
Y,E F'Ot average price 平均价格
;]=@;? 9 average propensity to consume 平均消费倾向；一般消费倾向
JUXBMYFus average propensity to save 平均储蓄倾向；一般储蓄倾向
!0 |&f>y average rate 平均率
L<XX?I\p average revenue 平均收入；平均收益
[+#k+*1 *o average stock 平均库存；平均存货
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bWy5/+ average yearly rent 平均年租
w ZbT*rU avoidance of double taxation 避免双重课税
$sZ4r>- avoidance of tax 避税
