A:
4x`.nql A share Ａ股；甲类股份
*J ]2"~_. abatement of tax 减税；减扣免税额
F8c^M</ ABN AMRO Bank N.V. 荷兰银行
F%Xj' = above-the-line expenditure 线上项目支出；经常预算支出
MJ=(rp=YU9 above-the-line receipt 线上项目收入；经常预算收入
jD `p;#~8 ABSA Asia Limited 南非联合亚洲有限公司
s.9)? < [ absolute change 绝对数值变更
_P^ xX'v absolute expenditure 实际开支
9 kpCn.rJ absolute guideline figure 绝对准则数字
]TE,N$X absolute interest 绝对权益
4i DlBs+ absolute order of discharge 绝对破产解除令
]*M VVzF absolute profit margin 绝对利润幅度
lY.{v]i } absolute value 实值；绝对值
LD.^.4{c: absolutely vested interest 绝对既得权益
Za*QX| absorbed cost 已吸收成本；已分摊成本
Xy0KZ ! absorption 吸收；分摊；合并
1ymq7F(2 absorption rate 吸收率；摊配率；分摊率
5kR P
Sfh ACB Finance Limited 亚洲商业财务有限公司
gbC! >L V acceptable form of reciprocity 合理的互惠条件
<0P7NC:Ci acceptable rate 适当利率；适当汇率
z_A:MoYf o acceptance agreement 承兑协议
+2ZBj6 e9 acceptance for honour 参加承兑
J Uf{;nt acceptor 承兑人；接受人；受票人
P B
W.nm acceptor for honour 参加承兑人
]0 g$3 accident insurance 意外保险
$bGe1 \ Accident Insurance Association of Hong Kong 香港意外保险公会
Fz3QSr7FU accident insurance scheme 意外保险计划
O%$XgEJ8p accident year basis 意外年度基准
YFGQPg accommodation 通融；贷款
:k- (%E]( accommodation bill 通融票据；空头票据
#S*@RKSE|7 accommodation party 汇票代发人
,{pC 1A@s account balance 帐户余额；帐户结余
Ja*k |Rz ~ account book 帐簿
|?kZfr&9q account collected in advance 预收款项
kW
7 $ account current book 往来帐簿
[i
] account of after-acquired property 事后取得的财产报告
P ]prrKZe, account of defaulter 拖欠帐目
ftw@ nQNU account payable 应付帐款
a2z1/Nh account payee only [A/C payee only] 只可转帐；存入收款人帐户
Y!+q3`-%T account receivable 应收帐款
#n zVgV ] account receivable report 应收帐款报表
{eQ' )f account statement 结单；帐单；会计财务报表
Q )H1\ account title 帐户名称；会计科目
~@v<B
I accountant's report 会计师报告
cc$L 56q Accountant's Report Rules 会计师报告规则
.;:jG e( accounting and auditing procedure 会计与审计程序；会计与核数程序
C4`u3S Accounting Arrangements 《会计安排》
LHS^[}x^1 accounting basis 会计基础
0VA$
Ige accounting by Official Receiver 破产管理署署长呈交的帐目
W l4T}j Accounting Circular 《会计通告》
DM73
Nn^5 accounting class 会计类别
/= |5YxY accounting date 记帐日期；会计结算日期
gLH#UwfJ accounting for money 款项核算
xIrRFK9[Q Accounting Officer 会计主任
Za&.sg3RG accounting period 会计报告期；会计期
//ZYN2lT4 accounting policy 会计政策；会计方针
)(Z)yz accounting practice 会计惯例
Wb|xEwq d` accounting principle 会计准则
X`,]@c%C` accounting record 会计记录
8:iu 8c$ accounting report 会计报告
/{j") Accounting Services Branch [Treasury] 会计事务部〔库务署〕
] VN4;R Accounting Society of China 中国会计学会
X5M{No>z accounting statement 会计报表
T\Zq/Z\ accounting system 会计制度；会计系统
g#=~A&4q accounting transaction 会计事项；帐务交易
a9OJC4\ accounting treatment 会计处理
`D#3 accounting year 会计年度
TC2gl[ accretion 增值；添加
$oJ)W@> accrual 应计项目；应累算数目
XyS|7#o accrual basis 应计制；权责发生制
@k ~_ w# accrual basis accounting 应计制会计；权责发生制会计
pxF<L\L?: accrue 应累算；应计
I>]t% YKj accrued benefit 应累算利益
{O"?_6 ', accrued charges 应计费用
LB)sk$ ) accrued cumulative preference share dividend 应累算的累积优先股股息
~4{E0om@ accrued expenses 应累算费用
L
1 fK accrued interest payable 应付利息；应计未付利息
m^8KHa accrued interest receivable 应收利息；应计未收利息
zW@OS Kq4 accrued right 累算权益
"
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$S"QyAH~-a accumulated fiscal reserve 累积财政储备
&I[ITp6y 0 accumulated profit 累积利润；滚存溢利
G isI/ Ir[ accumulated reserve 累积储备
Lnk!zj accumulation of surplus income 累积收益盈余
@;-6qZ acquired assets 既得资产
0P5!fXs* acquisition 收购；购置；取得
Se
o3 a6o acquisition cost 购置成本
h-XM r_F acquisition expenses 购置费用
)P{I <TBI; acquisition of 100% interest 收购全部股权
4LCgQS6 acquisition of control 取得控制权
u#+p6%?k acquisition of fixed assets 购置固定资产
NZ\aK}?~! acquisition of shell “买壳”
!f(aWrw7e6 acquisition price 收购价
IZ m_/ act of God 天灾
gc'C"(TO( acting partner 执事合伙人
cI)XXb4 active market 买卖活跃的市场；交投畅旺的市场；旺市
a.|4 `*1[; active partner 积极参与的合伙人
_{EO9s2FG active trading 交投活跃
>.D0McQg actual circulation 实际流通
} OeEv@^ actual cost 实际成本
@17hB h actual expenditure 实际开支；实际支出
2p( M`@ actual income 实际入息；实际收入；实际收益
s*g y k actual market 现货市场
$jYwV0 actual price 现货价；实际价格
9<An^lLK* actual profit 实际利润
Fr%LV#Q actual quotation 实盘；实际价位；实际报价
q%4l!gzF3 actual year basis 按实际年度计算
:!a9|Fh~ actuals 实货
lN,8(n?g actuarial investigation 精算调查
H=vrF - # actuarial principle 精算原则
B| IQ /g? actuarial report 精算师报告
UarU.~Uqi Actuarial Society of Hong Kong 香港精算学会
WUid5e2 actuarial valuation 精算师估值
r)|X? actuary 精算师
Ejdw"P" ad referendum agreement 暂定协议；有待覆核的协定
'676\2. ad valorem duty 从价税；按值征税
I/bED~Z:a ad valorem duty system 从价税制
khl(9R4a ad valorem fee 从价费
B oB2q( ad valorem tariff 从价关税
"C $z) additional allowance 额外免税额
47_4` rzy; additional amount for unexpired risk 未过期风险的额外款额
%3e}YQe) additional assessable profit 补加应评税利润
%zH NX4 additional assessment 补加评税
Z*d8b additional commitment 额外承担
8T'=lTJ additional commitment vote 额外承担拨款
Wh%q v V6] additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
pmyHto" additional dependent parent allowance 供养父母额外免税额
9&}`.Py additional provision 额外拨款
'kc_OvVA additional stamp duty 附加印花税
Lj"~6l `) additional tax 补加税罚款；补加税款
:X[(ymWNE Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
*LeFI% adjudged bankrupt 被裁定破产
Ebp^-I9.d adjudicated bankrupt 裁定破产人
v*5n$UFV adjudication fee 裁定费；评定印花税额手续费；评估契据费
h0NM5 adjudication of bankruptcy 裁定破产；宣告破产
KO(+%>^R adjudication of insolvency 裁定无力偿还债务
vy#n7hdCc adjusted actual 经调整的实数；调整后的实数
SsDz> PP adjusted current assets 经调整的流动资产；调整后的流动资产
m~~_iz_* adjusted figure 经调整的数字；调整后的数额
ll {jE adjusted liabilities 经调整的负债；调整后的负债
|XxA Fje adjusted loss 经调整的亏损；调整后的亏损
a
+Q9kh 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 q; adjusted profit 经调整的利润；调整后的利润
{*H&NI adjusted surplus 经调整的盈余额；调整后的盈余额
I#Ay)+ D adjusted value 经调整的价值；调整后的价值
KzZ!
CB\ adjustment 调整；修订；理算〔保险〕
o)'T#uK adjustment centre 调剂中心
xA]CtB*o7 adjustment lag 调整过程的时间差距；调整时差
/hf}f=7kH adjustment mechanism 调整机制
I,vy__ sZ adjustment of loss 亏损调整
$ud5bT{n adjustment process 调整过程；调整程序
p~I+ZYWF' adjustment range 调整幅度
F"j0;}+N administered exchange rate 受管制汇率
`pzp(\lc Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
u&`7 C administration expenses 行政费用
+Y,>ftN administration fee 手续费；行政费
%\=5,9A\ administration in bankruptcy 破产管理
7*y_~H administration order 遗产管理令
blph&[`}I administrator 管理人；遗产管理人
]y@8mb& administrator of the estate 遗产管理人
CQ 2{5 admission of debt 债项承认书
r]?ZXe$; admission of proof 接纳债权证明
B;[{7J] advance 放贷款项；垫付款项；预支款项；预付款项
g5R2a7 advance account 暂支帐目；预付款帐户
j[gX"PdQ advance compensation 预付补偿金
!7@IWz(, " advance from shareholder 股东垫款
%TxF dF{A advance pending reimbursement 预支以待日后付还
z`((l#( advanced economy 先进经济体系
NY\q advancement 预付；预付财产
y.2_5&e/ advances warrant 垫款令
!HL7a]PB advancing 贷出
zx'G0Z9] adverse balance 逆差
|{+D65R adverse exchange 逆汇
x)l}d 3
advertisement addressed to shareholders 在报章刊登的致股东通告
)Y R Vy advice for collection 托收通知书
ej>8$^y advice of drawing 提款通知书；汇票通知书
Z+)R%Z'aL advice of payment 付款通知
EcrM`E#kaZ Advisory Committee [Securities and Futures Commission]
iU{bPyz , 谘询委员会〔证券及期货事务监察委员会〕
&Qy_= -] Advisory Committee on Diversification 经济多元化谘询委员会
g
!w7Yv affidavit 誓章；遗产申报誓章
/E$"\md affidavit of no receipt 述明无收款的誓章
G+
PBV%gE[ affiliate 联号；联营公司；附属公司
n|IdEgD$ affiliated company 附属公司；联号；联营公司
G!T)V2y affirmation [estate duty] 非宗教式宣誓〔遗产税〕
$-YS\R\9x affordability 负担能力
BbUZ,X*Y African Development Bank [AfDB] 非洲开发银行
GM|gm-t<@ after-acquired property 事后取得的财产
Q*Per;%J after-hours dealing 市后交易
c 6@!?8J after-tax profit 税后盈利；税后利润；税后溢利
l b5Y$ZC agency agreement 代理协议
Kf2*|ZHj agency expenses 代理机构的开支
u& ?J+ agency fee 代理费
bVSa}&*k M Agency Law 《代理法》
Lw\ANku agent 代理人；承销人
n^'ip{ agent of company 公司代理人
;({&C34a agent's fee 代理人费；经纪费
*,{. oO9# aggregate 总计；总数；总体数字
I
\zM\^S>] aggregate amount 总款额；总额
+b1(sk=4z aggregate assets and liabilities 总体资产与负债
OJ\IdUZ aggregate at constant price 按固定价格计算的总体数字
Ke,UwYG2~G aggregate demand 总需求
GJai!$v aggregate gross position 总持仓量
HE(|x 1C)j aggregate limit 总限额
qY`)W [ aggregate of salaries tax 合计薪俸税
hNmC(saMGm aggregate performance 总体表现；总体业绩
zM"OateA aggregate supply 总体供应
Fx 2
KRxk aggregate surplus 总盈余
SLpB$puS aggregate total 整体总额
zg+ 7 8 aggregate value 总值；合计价值
?Q[uIQ?dV aggregated basis 合计基准
>'w l)j $ aggregated net chargeable income 合计应课税入息实额
]?S\So+ aggregation 合并计算；合计；总和
xu(5U` K aggregation of incomes of husband and wife 夫妇入息合并计算
7)!(0.& aggregation of property 财产的总和
9KRH o%m agio 差价；贴水
c< L^ 1,G2 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》
*Uie{^p? Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
f @l$52f3D 《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》
Kl GPu GL Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
6js94ko[ 《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》
(f ^WC, Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
W!8g.r4u+, 《香港政府和大韩民国政府关于相互促进和保护投资协定》
n3t1'_/TU} agreement for a settlement 授产协议
#y%b x<A agreement for assignment 转让协议
r/'9@oM agreement for sale 售卖协议；买卖协议
jnsV'@v8Nj agreement for sale and purchase 买卖协议
Ks . m5R agreement for the payment of interest 支付利息协议
~Z!!wDHS agreement for the repayment of money 还款协议
"-Gjw B agreement of reinsurance 再保险协议
e}y oy+9 Agricultural Bank of China 中国农业银行
T#xCu|5 air passenger departure tax 飞机乘客离境税
jm0J)Z_"nr Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
pXf@Y}mH airport tax 机场税
M EMD8:[' alcohol duty 酒精税
dOh'9 kk3 alienation 让与；让渡；转让
,L%\ {bp5 alimony 生活费；赡养费
['o l]ZJ All Ordinaries Index [AOI] 所有普通股指数
EM!# FJh all risks 全险；综合险
QEK,mc3 All Sales Record for Stock Market 《股票市场成交报告》
&54fFyJF Allied Capital Resources Limited 新联财务有限公司
n_\V G[f all-items index [Consumer Price Index] 总指数〔消费物价指数〕
s `fIeP allocation letter 拨款信件
|@? B%s Y allocation of fund 分配款项；预留款项
Ac;rMwXk# allocation of profit 利润分配；溢利分配
;> **+ezF allocation warrant 拨款令
nlJ~Q_E( allotment 分配；配股
u H[d%y/ allotment notice 股份配售通知；配股通知
s'' ?:
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wU,{ 5 w allowable 可获宽免；免税的
P.Pw .[:3 allowable business loss 可扣除的营业亏损
|3{DlZ2S allowable expenses 可扣税的支出
@r 4ZN6Wn allowance 免税额；津贴；备抵；准备金
?#? [6t allowance for debts 债项的免税额
;ZZ%(P=- allowance for depreciation by wear and tear 耗损折旧免税额
834(kw+#9 allowance for funeral expenses 殡殓费的免税额
nD6mLNi%a allowance for inflation 为通货膨胀而预留的款项；通胀准备金
6z
v+Av: allowance for repairs and outgoings 修葺及支出方面的免税额
% Z~, F? allowance to debtor 给债务人的津贴
+g,:!5pg alteration of capital 资本更改
Y,EReamp alternate trustee 候补受托人
n ^P=a'+ amalgamation 合并
S6-)N(3| ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
7uG@ hL36 ambit of charges 征税范围；收费范围
f D+'{ivN4 amended valuation 经修订的估值
nB" r<?n< American Commodities Exchange 美国商品交易所
oT2h'gu") American Express Bank Limited 美国运通银行
|S48xsFvq American Stock Exchange 美国证券交易所
fy04/_,q amortization 摊销
iTsmUq<b]l amount due from banks 存放银行同业的款项
"3o{@Td U amount due from banks abroad 存放海外银行同业的款项
Gxu amount due from holding companies 控股公司欠款
pOP`n 3m0 amount due from local banks 存放本港银行同业的款项
m qgA amount due to banks 银行同业的存款
.,zrr&Po amount due to banks abroad 海外银行同业的存款
`s#0/t amount due to holding companies 控股公司存款
tWR>I$O8F amount due to local banks 本港银行同业的存款
z`UL)W amount due to outport banks 外埠银行同业的存款
k bzzage6L amount for note issue 发行纸币的款额
"j BrPCB
8 amount of bond 担保契据的款额
5=%:CN!/@p amount of consideration 代价款额
: l>&5w; amount of contribution 供款数额
\Z9+U:n amount of indebtedness 负债款额
)6U&^9= amount of principal of the loan 贷款本金额
[uCW8:e amount of rates chargeable 应征差饷数额
(sLFJ
a6e amount of share capital 股本额
x 95[*[ amount of sums assured 承保款额
T0B Fit6 amount of variation 变动幅度
M mH[ 7R amount of vote 拨款数额
]la8MaZ< amount payable 应付款额
8 CKN^8E amount receivable 应收款额
p12'^i | Amsterdam Stock Exchange 阿姆斯特丹证券交易所
-o c@$*t analysis 分析
P 2_UQ ancillary risk 附属风险
fw aq annual account 周年帐目；周年帐目报表；年度决算；年结
gN#&Ag<? annual accounting date 年结日期
# \9sCnb annual allowance 每年免税额；年积金；年度津贴；年津
dw{L,u`68 annual balance 年度余额
ph\ KTLU annual disposable income 每年可动用收入
k( l annual estimates 周年预算
oE:9}]N_ annual fee 年费
j 2O?]M annual general meeting 周年大会
^W b|Pl annual growth rate 年增率；每年增长率
1haH2F^ q3 annual long-term supplement 长期个案每年补助金
={& }8VA annual pensionable emolument 可供计算退休金的年薪
;Zfglid annual report 年报
R
T/T+Q! Annual Report on the Consumer Price Index 《消费物价指数年报》
xb/L AlJ annual return 周年报表；周年申报表；每年报税表格
I*c B
Ha Annual Return Rules 《周年报表规则》
JU^ {!u annual review of consumer prices 每年消费物价回顾
["l1\YCi annual roll-forward basis 逐年延展方式
yt,xA;g annual salary 年薪
+$ Q.N{LV annual statement 年度报表；年度决算表
9MfBsp}c 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
/H 3u^ annuitant 年金受益人
p H&Tb4 annuity 年金
J9s4lsea annuity contract 年金合约
MbY?4i00%h annuity on human life 人寿年金
s;oDwT1 antecedent debt 先前的债项
bvyX(^I[q ante-dated cheque 倒填日期支票
T)%34gN anticipated expenditure 预期开支
Wjf UbKg0 anticipated net profit 预期纯利
Rou$`<{H anticipated revenue 预期收入
pfd||Z anti-inflation measure 反通货膨胀措施
&YMz3ugI anti-inflationary stance 反通货膨胀立场
PF$K> d apparent deficit 表面赤字
1&{]jG{# apparent financial solvency 表面偿债能力
R7~H}>uaF apparent partner 表面合伙人
E,"?RbG application for personal assessment 个人入息课税申请书
"[ f"h application of fund 资金应用
n _G< /8 application to release as liquidator and to destruct the books of accounts and documents
` fw: 申请免除清盘人职务及毁灭帐簿与文件
#"tHT<8 u appointed actuary 委任精算师
Qw aCaYoh appointed auditor 委任核数师；委任审计师
K9JW&5Q appointed trustee 委任的受托人
GLI 5AbQK appointer 委任人
N}ur0 'J0 apportioned pro rata 按比例分摊
:U^!N8i"= apportionment 分配；分摊
}e}J6 [wP Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
6{2LV&T=u apportionment formula 分摊方程式
dz^l6<a"n apportionment of estate duty 遗产税的分摊
oU }eAZj{ appraisal 估价；评估
0Q@
&z appreciable growth 可观增长
PnB%vS appreciable impact 显着影响
q}-q[p?
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Az +}[ t appreciation 增值；升值
VCOz?Y* appreciation against other currencies 相对其他货币升值
JffjGf-o appreciation of the exchange value of Hong Kong dollar 港元汇值上升
D{h sa appreciation tax 增值税
_D%aT6,G+( appropriation 拨款；拨用；拨付
c^^[~YW j appropriation account 拨款帐目
XA8{N Appropriation Bill 拨款法案
Cx>iSx appropriation-in-aid system 补助拨款办法
Q;p?.GI?- approved assets 核准资产
HKA7|z9{ approved basket stock 认可一篮子证券
YGp8./ma<I approved budget 核准预算
/P<K)a4GM approved charitable donation 认可慈善捐款
*ea%KE": approved charitable institution 认可慈善机构
.h)o\6 Wq approved currency 核准货币；认可货币
ka_]s:>+ approved estimates 核准预算
l{ U-$} approved estimates of expenditure 核准开支预算
an+`>}]F approved overseas insurer 核准海外保险人
T7f>u}T approved overseas trust company 核准海外信托公司
FJ}RT*7_C approved pooled investment fund 核准汇集投资基金
Nh7D&#z approved provident fund scheme 认可公积金计划
Ns.b8Y approved provision 核准拨款
56i9V9{2 approved redeemable share 核准可赎回股份
Xo[={2 _ approved regional stock 认可地区性证券
RhVQVj c approved retirement scheme 认可退休金计划
(rfU=E approved subordinated loan 核准附属贷款
WLr\ l29 arbitrage 套戥；套汇；套利
X}?`G?' arbitrageur 套戥者；套汇者
#R&D gt
arbitrary amount 临时款项
C(i1 Vx<- arrangement 措施；安排；协定
BElVkb arrears 欠款
YEG RM$'` arrears of pay 欠付薪酬
9F8"( arrears of revenue 逾期未收税款；逾期未收的帐项
0eQwi l@ articles of association 组织章程；组织细则；组织章程细则
ha6jbni Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
%";bgU2Q ascertainment of profit 确定利润
0 rbMT`Hy "Asia Clear" “亚洲结算系统”
AH$D./a Asia Commercial Bank Ltd. 亚洲商业银行有限公司
6 /8? : Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
wfH#E2+pk Asian Development Fund [ADF] 亚洲发展基金
.
IBy' Asian dollar bond 亚洲美元债券
mfHZGk[[ Asian dollar market 亚洲美元市场
e 5hq> K Asian dollar rate 亚洲美元利率
tuzw% =Ey Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
d+ P<nI/| Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
}^).Y7{g[ asked price 沽盘；喊价；索价；卖方报价
W0GDn assessable income 应评税入息
\XaKq8uE assessable loss 应评税亏损
&)?ECj0` assessable profit 应评税利润
eh=.Q<N assessable value 应评税值
#.|ef dsG assessed profit 估定利润
0fhz7\a^_< assessed value 经评估价值
+Tnn'^4 assessment 评税；评定；估价；评税单
y; LL^:rq assessment number 评税编号；估价编号
tz #Fy?pe assessment of additional tax 补加税评税
_tJp@\rOz= assessment of performance 业绩评估；实绩评价
X 4\ Assessor 评税主任
]"Y?
ZS;H asset price bubbles 资产价格泡沫
dtHB@\1 asset-backed securities 具资产保证的证券
~gz_4gzb assets accretion 资产增值
qx,>j4y w assets and liabilities 资产与负债
iYwzdW1 assets betterment statement 资产递增表；资产改进表
)erI3?k assets lending 实物放款；有抵押贷款
J&mZsa)4 assets of the company passing on the death 死者去世时转移的公司资产
6_`9
4+ assets pledged as security for liabilities 用作负债抵押的资产
9F[k;U w assets portfolio 资产投资组合
L\1&$ |? assets price 资产价格
p%;n4* b2 assets quality 资产质素
g\;&Z assets realization 资产变现
mUFg(;ya assets refinancing arrangement 资产再集资安排
`;?`X C"m assets securitization 资产证券化
?];?3X~| assets situated outside Hong Kong 在香港以外地方的资产
c j=6_k assets stripping 削减资产；拆卖资产
:Fe}.* t assets value 资产值
VJp; XM assignee 承让人
N@Fof(T& assignment 转让；转让书；转让契
C t-^-XD assignment of interest 权益转让
}@R*U0*E assignment of letters patent and trade mark 专利证书及商标转让
{ek a xSR assignment of property 物业转让；物业转让书
BO6u<cu"- assignment right 转让权
-u!{8S~wA assignor 转让人
"n ,? ) associate 有联系的人；有关连人士；相联者；合伙人；联系人
,E Y B
E Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
fpE Su VKr associate member 附属会员
UBj" m< associated body corporate 相联法人团体
Sz z:$!t associated company 相联公司；联属公司
VV'K$v3'N8 associated corporation 相联法团
tv,Z>&OM Association of Chartered Certified Accountants [ACCA] [United Kingdom]
CFo>D\*J 公认会计师公会〔英国〕
'fIBJ3s[o Association of Futures Exchange Brokers 香港期货经纪协会
YfB8
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
'
];| association of underwriters 承保人组织
o \r6 iO assumption of control 接管
(g>8!Gl assurance 担保；保险；转易；转易书
8v|?g8e3 assurance of interest 权益的转易
8ux?K5_ at 19XX price 按一九ＸＸ年价格计算
5;:P^[cH9 at a discount 按赔价计算；按贴水价格计算；打折扣
h_xHQf&# at a premium 按溢价计算；按升水价格计算
9h bn<Y at call 通知付款；按通知
hXF#KVqx at constant market price 按固定市价计算
"$@Wy,yp at constant price 按固定价格计算
BAy]&q|. at cost 按成本计算
Ug2^cgL at current market price 按当时市价计算；按现时市价计算
e#R'_}\yj at current price 按当时价格计算；按现时价格计算
Z+3j>_Ss at factor cost 按要素成本计算；按生产要素成本计算
L("zS%qr at money-of-the-day price 按付款当日价格计算
U&PwEh4uG at or better 按指定或较佳价位〔买卖指令〕
ke~S[ bL%- at par 按面值计算；平价
p
K= at sight 见票即付
b@p3iq: at the close 按收市盘
06r-@iY.] at the opening 按开市盘
S(&]?! attestation 见证；见证条款
2%i3[N* at-the-money option 平价期权
C;DR@'+q attorney 受权人；受托代表人
FF} A_ZFY attornment 新拥有人承认书
q-k~L\Ys attributable profit 可归属利润
/a'c P attributable share value 可归属股份价值
XF S"~ { Auckland Stock Exchange 奥克兰证券交易所
.#BWu(EYV auction 拍卖
ko T b{U L auctioneer 拍卖商
S8S<> W audit 审计；核数
BS(XEmJn&j Audit Commission 审计署
L2N O _N Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
fc,^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〕
K]bw1K K audit review 帐目审查
`3QAXDWE Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
r/ G6O audited account 审计帐目；经审计的帐目
2)W~7G ED audited annual account 经审计的周年帐目
@An "ClDa audited balance sheet 经审计的资产负债表
<dd(i auditor 核数师；核数主任；审计师
eHt |O~ auditor's certificate 核数师证明书；审计师证明书
s?}m~Pl auditor's report 核数师报告；审计师报告
:SUU)jLq Aussie bond 澳元债券
p T=YV
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G\I DgPj` Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
(: TZ~"VY Australia All Ordinaries Index 澳洲所有普通股票指数
bV bh| AA Australian Dollar [AUD] 澳元
[=otgVteN" Australian Options Market 澳大利亚期权市场
j,%<16f^A Australian Securities Commission 澳洲证券事务监察委员会
uPvE;E _ Australian Society of Certified Practising Accountants 澳洲执业会计师公会
LYV\|a{Y Australian Stock Exchange 澳大利亚证券交易所
G K>. R<[ Austrian Schilling [ATS] 奥地利先令
U> @st=" authentication 认证；鉴证
xi!CZNz authority to purchase 委托购买证；委购书
u*:;O\6l authorization 认可；核准；授权；授权书
2y"|l authorization by direction 指示授权
-9( 9LU2 authorization by instruction 指令授权
F(5(cr 7K authorization by warrant 令状授权
$v#\bqY authorization of unit trust 单位信托的认可
([+u U! authorized agent 指定代理人
/3>5ex>PN authorized capital 法定资本
$7~T+fmF authorized clerk 出市员
e 2@{Ab authorized dealer 认可交易商
E /Ng authorized financial institution 认可财务机构
Z}E.s@w authorized fund 认可基金
H`XE5Hk)P% authorized fund house 获授权的基金公司；认可基金公司
@ 7WWoy authorized institution 认可机构
(o KrIm authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
<$8`]e?I authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
n!Dy-)!`O authorized insurer 获授权保险人；获认可承保人
R54wNm @ authorized investment 特准投资项目
h\@\*Xz< v authorized person 获授权人
FU~xKNr authorized representative 获授权代表
Km=dI d7] authorized share capital 法定股本
h>A~. . automated quotation system 自动报价系统
Ns*&; x9 Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
nB#m?hK 自动交易系统〔香港期货交易所有限公司〕
!i`HjV0wS automatic adjustment mechanism 自动调整机制
s _j ?L automatic adjustment system 自动调整系统
z3\WcW7| Automatic Clearing House 自动票据交换所
2(<2Gnp l automatic exchange rates accumulation system 自动化汇率累集系统
ROv(O;.Ty Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
Rx}* I00 automatic teller machine [ATM] 自动柜员机
^V1iOf: autopay 自动转帐
`ecIy_O3P& available assets 可用资产
LMF@ -j% available fiscal reserve 现存财政储备
p;P"mp\' available profit 可用利润
cU+ % zk Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
>F zs%]M average 平均；平均数；海损
@`,~d{ziF average basic salary 平均基本薪金
\m\E*c
): average consumer expenditure 平均消费开支；一般消费开支
dkr[B' n average cost 平均成本
G(n
e8L8 average cost of land production 增辟土地平均成本
Ep.Q&(D
> average daily turnover 平均每日成交额
H2p lT average daily wage rate 平均每日工资率
8`0/?MZ) average expenditure pattern 平均开支模式
K ] average growth rate 平均增长率
mHiV } ;$ average net fixed assets 固定资产平均净值
;g:!WXd average of relatives 相对价格平均数
9HtzBS average price 平均价格
T@S\:P average propensity to consume 平均消费倾向；一般消费倾向
t,f)! D$ average propensity to save 平均储蓄倾向；一般储蓄倾向
323zR*\m average rate 平均率
08+cN T average revenue 平均收入；平均收益
CX e2G5 average stock 平均库存；平均存货
E6=JL$" average yearly rent 平均年租
x$6` k avoidance of double taxation 避免双重课税
Tx+Bkfj avoidance of tax 避税
