A:
Ro(Zmk\t A share Ａ股；甲类股份
9=X)ung9 abatement of tax 减税；减扣免税额
R(Kk{c:-@ ABN AMRO Bank N.V. 荷兰银行
IiBD?} above-the-line expenditure 线上项目支出；经常预算支出
LwcIGhy above-the-line receipt 线上项目收入；经常预算收入
kzn[
=P ABSA Asia Limited 南非联合亚洲有限公司
N_pUv absolute change 绝对数值变更
Q Fm|-j absolute expenditure 实际开支
b</9Ai= absolute guideline figure 绝对准则数字
NB_ )ZEmF absolute interest 绝对权益
vmTs9"ujF, absolute order of discharge 绝对破产解除令
PQN@Ja D absolute profit margin 绝对利润幅度
+HT1 ct+dI absolute value 实值；绝对值
-_ C#wtC absolutely vested interest 绝对既得权益
G q<X4C#| absorbed cost 已吸收成本；已分摊成本
[BBEEI=|r absorption 吸收；分摊；合并
~@ jY[_ absorption rate 吸收率；摊配率；分摊率
\b=Pj!^gwb ACB Finance Limited 亚洲商业财务有限公司
$ Xm6N@ acceptable form of reciprocity 合理的互惠条件
q$( 5Vd : acceptable rate 适当利率；适当汇率
bg,9@ }"F acceptance agreement 承兑协议
5{e, L>H< acceptance for honour 参加承兑
|*/[` |*G acceptor 承兑人；接受人；受票人
3DgsI7-F acceptor for honour 参加承兑人
sZ,Y60s8a accident insurance 意外保险
L"jY+{oLIJ Accident Insurance Association of Hong Kong 香港意外保险公会
B.r4$:+jb2 accident insurance scheme 意外保险计划
Ian[LbCWB accident year basis 意外年度基准
QqNW}: # accommodation 通融；贷款
c 9qR'2 accommodation bill 通融票据；空头票据
j]|U accommodation party 汇票代发人
\s"U{N- account balance 帐户余额；帐户结余
EtbnE *S account book 帐簿
b $ %0.s account collected in advance 预收款项
x<Vm5j account current book 往来帐簿
, GWNL m\5 account of after-acquired property 事后取得的财产报告
k3?rp`V1 account of defaulter 拖欠帐目
;W >Cqg= account payable 应付帐款
RlT3Iz; account payee only [A/C payee only] 只可转帐；存入收款人帐户
ML;*e "$ account receivable 应收帐款
=@,Q Dm]L account receivable report 应收帐款报表
qyC=(v account statement 结单；帐单；会计财务报表
'r1LSht' account title 帐户名称；会计科目
!`1'2BC accountant's report 会计师报告
8r"+bhGx~ Accountant's Report Rules 会计师报告规则
<f CKUc accounting and auditing procedure 会计与审计程序；会计与核数程序
bXUy9 -L Accounting Arrangements 《会计安排》
p G1WXbqW accounting basis 会计基础
m,C1J%{^ accounting by Official Receiver 破产管理署署长呈交的帐目
lif&@o f Accounting Circular 《会计通告》
FR2=
las"z accounting class 会计类别
\^I>Q _LU accounting date 记帐日期；会计结算日期
q9w~A-Oh`1 accounting for money 款项核算
RrU BpqA Accounting Officer 会计主任
bVP"(H] accounting period 会计报告期；会计期
STZPYeXE accounting policy 会计政策；会计方针
s,#>m*Rh accounting practice 会计惯例
;%tF5 8& accounting principle 会计准则
ljl^ GFo accounting record 会计记录
`.s({/|[ accounting report 会计报告
z'T) =ycT Accounting Services Branch [Treasury] 会计事务部〔库务署〕
Zo1,1O Accounting Society of China 中国会计学会
,h"- accounting statement 会计报表
"&Po,AWa accounting system 会计制度；会计系统
2'=T[<nNB accounting transaction 会计事项；帐务交易
s3 7'&K accounting treatment 会计处理
Z{&cuo.@<] accounting year 会计年度
s0Z
uWVip accretion 增值；添加
X7k.zlH7T accrual 应计项目；应累算数目
@(r /dZc accrual basis 应计制；权责发生制
N?Lb accrual basis accounting 应计制会计；权责发生制会计
>pUtwIP accrue 应累算；应计
BIu K @$ accrued benefit 应累算利益
\%UkSO\nO3 accrued charges 应计费用
V#VN %{ accrued cumulative preference share dividend 应累算的累积优先股股息
7{&|;U accrued expenses 应累算费用
&0f5:M{P accrued interest payable 应付利息；应计未付利息
%v20~xW :o accrued interest receivable 应收利息；应计未收利息
9z6XF]A accrued right 累算权益
y;/VB,4V accruing profit 应累算的利润
( o3
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jKt7M>P accumulated profit 累积利润；滚存溢利
l;o1 d-n] accumulated reserve 累积储备
(#+^ & 1 accumulation of surplus income 累积收益盈余
2eMTxwt*S acquired assets 既得资产
J!5$,%v acquisition 收购；购置；取得
J:V?EE,\- acquisition cost 购置成本
Sa2>`":d acquisition expenses 购置费用
6{ =\7AY acquisition of 100% interest 收购全部股权
pz"0J_xDM acquisition of control 取得控制权
bygx]RC[ acquisition of fixed assets 购置固定资产
<&C]s b acquisition of shell “买壳”
p K0"%eA acquisition price 收购价
O/[cpRe act of God 天灾
&b:1I 7Cp* acting partner 执事合伙人
/?SLdW active market 买卖活跃的市场；交投畅旺的市场；旺市
lg^Z *& ( active partner 积极参与的合伙人
5\z `-) active trading 交投活跃
9a8cRt6knO actual circulation 实际流通
wI(M^8F_Mf actual cost 实际成本
k:7(D_ actual expenditure 实际开支；实际支出
;!yQ actual income 实际入息；实际收入；实际收益
Gz .|]:1 actual market 现货市场
H% D$(W actual price 现货价；实际价格
21"1NJzP actual profit 实际利润
F'0O2KQ actual quotation 实盘；实际价位；实际报价
3Z1 CWzq( actual year basis 按实际年度计算
$|8!BOx8t actuals 实货
Jv^h\~*jH actuarial investigation 精算调查
.V,@k7U,V actuarial principle 精算原则
9 T<x& actuarial report 精算师报告
EFz&N\2 Actuarial Society of Hong Kong 香港精算学会
eA<0$Gs,h actuarial valuation 精算师估值
!KUi\yQ1 actuary 精算师
#\=F O> ad referendum agreement 暂定协议；有待覆核的协定
% >=!p ad valorem duty 从价税；按值征税
B
{>7-0 ad valorem duty system 从价税制
ZHa"isl$e ad valorem fee 从价费
<Y}R#o1Z ad valorem tariff 从价关税
wb0L.'jyR) additional allowance 额外免税额
1y}Y9mlD. additional amount for unexpired risk 未过期风险的额外款额
{;2PL^i additional assessable profit 补加应评税利润
Zu7)gf additional assessment 补加评税
kGl~GOB
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q@{Bt {$x additional commitment vote 额外承担拨款
lnjXD oVb< additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
5 sX+~Q additional dependent parent allowance 供养父母额外免税额
X(N LtO
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6Yln, rC additional stamp duty 附加印花税
?` ?)Q E8 additional tax 补加税罚款；补加税款
094o'k Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
*WuID2cOI adjudged bankrupt 被裁定破产
mHRiugb! adjudicated bankrupt 裁定破产人
PpzP 7 adjudication fee 裁定费；评定印花税额手续费；评估契据费
'tH_ p adjudication of bankruptcy 裁定破产；宣告破产
s%W C/ZK adjudication of insolvency 裁定无力偿还债务
,y#Kv|R adjusted actual 经调整的实数；调整后的实数
;=MU';o adjusted current assets 经调整的流动资产；调整后的流动资产
K|epPGRr adjusted figure 经调整的数字；调整后的数额
{z{bY\ adjusted liabilities 经调整的负债；调整后的负债
yK=cZw%D adjusted loss 经调整的亏损；调整后的亏损
.6Pw|xu`Pw 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
5?x>9C a adjusted profit 经调整的利润；调整后的利润
(JOgy .5C~ adjusted surplus 经调整的盈余额；调整后的盈余额
r 8 RoE`/T adjusted value 经调整的价值；调整后的价值
Tc? $>' adjustment 调整；修订；理算〔保险〕
F'21jy& adjustment centre 调剂中心
K|[*t~59 adjustment lag 调整过程的时间差距；调整时差
2GDD!w#!j adjustment mechanism 调整机制
' d9INz. adjustment of loss 亏损调整
8]9%*2"! adjustment process 调整过程；调整程序
;>Ib^ov adjustment range 调整幅度
@J/K-.r administered exchange rate 受管制汇率
koug[5T5 Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
) AvN\sC administration expenses 行政费用
glD u2a,Q administration fee 手续费；行政费
3c a (i/c administration in bankruptcy 破产管理
{ttysQ- administration order 遗产管理令
[D I+~F administrator 管理人；遗产管理人
?82x dp g administrator of the estate 遗产管理人
>G25m'&,7 admission of debt 债项承认书
= %TWX[w admission of proof 接纳债权证明
9d x/hFA advance 放贷款项；垫付款项；预支款项；预付款项
)
b (B advance account 暂支帐目；预付款帐户
<eWf< advance compensation 预付补偿金
ZbdZ rE$ advance from shareholder 股东垫款
X4~y 7 advance pending reimbursement 预支以待日后付还
b0Ps5G\ u advanced economy 先进经济体系
3`DQo%< advancement 预付；预付财产
g,!L$,/F advances warrant 垫款令
VAHh~Q6 ;e advancing 贷出
5@ ~
Q^r:% adverse balance 逆差
H& -zZc4\ adverse exchange 逆汇
X}Ai -D advertisement addressed to shareholders 在报章刊登的致股东通告
s Z].8. advice for collection 托收通知书
Q' {M L4 advice of drawing 提款通知书；汇票通知书
)"7iJb<E advice of payment 付款通知
0x@6^ %^\ Advisory Committee [Securities and Futures Commission]
*Q
"wwpl? 谘询委员会〔证券及期货事务监察委员会〕
Mh]Gw(?w Advisory Committee on Diversification 经济多元化谘询委员会
-lY6|79bF affidavit 誓章；遗产申报誓章
<Z mg# affidavit of no receipt 述明无收款的誓章
'-Vt|O_Q affiliate 联号；联营公司；附属公司
. 1Dg s=| affiliated company 附属公司；联号；联营公司
) vE~'W affirmation [estate duty] 非宗教式宣誓〔遗产税〕
t.i 8
2Q affordability 负担能力
;D fY#- African Development Bank [AfDB] 非洲开发银行
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qjV~%Sy after-acquired property 事后取得的财产
286jI7 T after-hours dealing 市后交易
pmyXLT after-tax profit 税后盈利；税后利润；税后溢利
L>Fa^jq5 agency agreement 代理协议
w;4<h8Wn5 agency expenses 代理机构的开支
_-K2 /6zy agency fee 代理费
#lL^?|M Agency Law 《代理法》
8V `WO6* agent 代理人；承销人
6d<r= C= agent of company 公司代理人
C)ERUH2i agent's fee 代理人费；经纪费
0z6R'Kjy A aggregate 总计；总数；总体数字
(c=6yV@ aggregate amount 总款额；总额
2DrP"iGq5 aggregate assets and liabilities 总体资产与负债
z]_wjYn Z aggregate at constant price 按固定价格计算的总体数字
7x|9n aggregate demand 总需求
?N *>*" aggregate gross position 总持仓量
?]_$Dcmx aggregate limit 总限额
bN1|q| 9 aggregate of salaries tax 合计薪俸税
%K=?@M9i aggregate performance 总体表现；总体业绩
<lPm1/8 aggregate supply 总体供应
*v !9MU9[( aggregate surplus 总盈余
l<58A7 aggregate total 整体总额
he;dq)-e9 aggregate value 总值；合计价值
+V ;l6D aggregated basis 合计基准
61C7.EZZ; aggregated net chargeable income 合计应课税入息实额
B u~]ey1 aggregation 合并计算；合计；总和
P~ >O S5^ aggregation of incomes of husband and wife 夫妇入息合并计算
"c%0P"u aggregation of property 财产的总和
=(j1r W! agio 差价；贴水
gwuI-d^ 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》
d;Ym=YHJtn Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
:+^lJ&{U 《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》
*K8$eDNZ Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
hd%F nykq 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
'}53f2%gKa Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
qd ~BnR$= 《香港政府和大韩民国政府关于相互促进和保护投资协定》
-">;-3,K agreement for a settlement 授产协议
u5`u>.! agreement for assignment 转让协议
-:+|zF@f agreement for sale 售卖协议；买卖协议
6jD=F ^ jw agreement for sale and purchase 买卖协议
oGnSPI5KGC agreement for the payment of interest 支付利息协议
l` lk-nb agreement for the repayment of money 还款协议
4 #Mt F'J agreement of reinsurance 再保险协议
)0]'QLH Agricultural Bank of China 中国农业银行
M6 "PX *K air passenger departure tax 飞机乘客离境税
SaO} e Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
-V77C^()8d airport tax 机场税
t%0VJB,Q2 alcohol duty 酒精税
tKOmoC alienation 让与；让渡；转让
{L{o]Ii?g alimony 生活费；赡养费
NZ:,ph All Ordinaries Index [AOI] 所有普通股指数
Y.(PiuG$G all risks 全险；综合险
%v
M-mbX All Sales Record for Stock Market 《股票市场成交报告》
{BN#h[#B{ Allied Capital Resources Limited 新联财务有限公司
G5BfNU all-items index [Consumer Price Index] 总指数〔消费物价指数〕
LYTdTP allocation letter 拨款信件
,q`\\d allocation of fund 分配款项；预留款项
Xx~Bp+ allocation of profit 利润分配；溢利分配
O m|_{ allocation warrant 拨款令
I3L<[-ZE allotment 分配；配股
T4U ev*A allotment notice 股份配售通知；配股通知
I{ C
SH allotment of shares 股份分配
hD 82tr allowable 可获宽免；免税的
oWT 3apGO allowable business loss 可扣除的营业亏损
n:?a$Ldg m allowable expenses 可扣税的支出
Z"xvh81P allowance 免税额；津贴；备抵；准备金
2* & ^v allowance for debts 债项的免税额
q
'yva allowance for depreciation by wear and tear 耗损折旧免税额
? (1 y allowance for funeral expenses 殡殓费的免税额
rH Lm\3 allowance for inflation 为通货膨胀而预留的款项；通胀准备金
&jJL"gq" allowance for repairs and outgoings 修葺及支出方面的免税额
6P l<'3& allowance to debtor 给债务人的津贴
MAR 'y8I alteration of capital 资本更改
Gx/Oi)&/ alternate trustee 候补受托人
>y 7?-*0 amalgamation 合并
~,Zc% s~| ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
>1Ibc=}g ambit of charges 征税范围；收费范围
E<Y$> uKA amended valuation 经修订的估值
GR_-9}j QP American Commodities Exchange 美国商品交易所
`4J$Et%S American Express Bank Limited 美国运通银行
K\Wk oi5 American Stock Exchange 美国证券交易所
iOghb*aW amortization 摊销
R r]H y^w amount due from banks 存放银行同业的款项
k1~&x$G amount due from banks abroad 存放海外银行同业的款项
e#8Q L amount due from holding companies 控股公司欠款
H/
HMm{4 amount due from local banks 存放本港银行同业的款项
C ;W"wBz9 amount due to banks 银行同业的存款
S9y} amount due to banks abroad 海外银行同业的存款
b2Fe<~S{ amount due to holding companies 控股公司存款
K($Npuu] amount due to local banks 本港银行同业的存款
6<QQ@5_ amount due to outport banks 外埠银行同业的存款
r#p9x[f< Y amount for note issue 发行纸币的款额
+~$ ]} % amount of bond 担保契据的款额
E W OVx*l amount of consideration 代价款额
sY&IquK^ amount of contribution 供款数额
j</: WRA`] amount of indebtedness 负债款额
Wqw1J=] amount of principal of the loan 贷款本金额
*i%.;Z" amount of rates chargeable 应征差饷数额
%5n_
p^xp amount of share capital 股本额
Xl#ggub? amount of sums assured 承保款额
E{`fF8]K amount of variation 变动幅度
45c $nuZ amount of vote 拨款数额
*] )
`z8Ox amount payable 应付款额
]h+j)J}[A amount receivable 应收款额
qR8Lh( "i Amsterdam Stock Exchange 阿姆斯特丹证券交易所
FcU SE analysis 分析
uw_Y\F-$ ancillary risk 附属风险
R&k<AZ annual account 周年帐目；周年帐目报表；年度决算；年结
8OU\V5i[,q annual accounting date 年结日期
7`'Tb p annual allowance 每年免税额；年积金；年度津贴；年津
"<1{9 annual balance 年度余额
}&J q}j annual disposable income 每年可动用收入
{ 4Cmu;u annual estimates 周年预算
FvjPdN/L?R annual fee 年费
dR,fXQm annual general meeting 周年大会
7R\<inCQ annual growth rate 年增率；每年增长率
@RKr yY) annual long-term supplement 长期个案每年补助金
z Rr*7G annual pensionable emolument 可供计算退休金的年薪
#)O6 5GI annual report 年报
aX'*pK/- Annual Report on the Consumer Price Index 《消费物价指数年报》
sDlO# annual return 周年报表；周年申报表；每年报税表格
%P|/A+Mg" Annual Return Rules 《周年报表规则》
+ =</&Tm annual review of consumer prices 每年消费物价回顾
mz0 X3 annual roll-forward basis 逐年延展方式
hRhe& , v annual salary 年薪
YN F k annual statement 年度报表；年度决算表
<P H #[dH 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
htF] W|z annuitant 年金受益人
T(Eugl" annuity 年金
NZ0;5xGR annuity contract 年金合约
HIZe0%WPw annuity on human life 人寿年金
2^ nxoye antecedent debt 先前的债项
E ~<JC"] ante-dated cheque 倒填日期支票
] (8[}CeL anticipated expenditure 预期开支
'5$b-x6 F anticipated net profit 预期纯利
>|UOz& anticipated revenue 预期收入
%IWPM" anti-inflation measure 反通货膨胀措施
%>{0yEC anti-inflationary stance 反通货膨胀立场
Tyx_/pJT apparent deficit 表面赤字
/82b S | apparent financial solvency 表面偿债能力
s.C_Zf~3 apparent partner 表面合伙人
&V/Mmm T
application for personal assessment 个人入息课税申请书
b8 likP"T application of fund 资金应用
k5pN application to release as liquidator and to destruct the books of accounts and documents
u^ ~W+ 申请免除清盘人职务及毁灭帐簿与文件
2\{zmc}G-0 appointed actuary 委任精算师
uK Hxe ~ appointed auditor 委任核数师；委任审计师
M8(t 'jN appointed trustee 委任的受托人
4H&+dR I" appointer 委任人
3 7o; ; apportioned pro rata 按比例分摊
"^%cJAnLX apportionment 分配；分摊
j Nk%OrP] Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
l]8uk^E apportionment formula 分摊方程式
VMWf>ZU apportionment of estate duty 遗产税的分摊
0 @oJFJrO appraisal 估价；评估
2 J BR)P appreciable growth 可观增长
*$g-:ILRuZ appreciable impact 显着影响
uVrd i? 3 appreciable increase 可观增长
+CNv l appreciation 增值；升值
( a#BV}= appreciation against other currencies 相对其他货币升值
v.qrz"98- appreciation of the exchange value of Hong Kong dollar 港元汇值上升
&tj!*k' appreciation tax 增值税
4.t-i5 appropriation 拨款；拨用；拨付
^ [@ , appropriation account 拨款帐目
zTU0HR3A Appropriation Bill 拨款法案
Y76gJ[y jn appropriation-in-aid system 补助拨款办法
H4+i.*T # approved assets 核准资产
ep{F pB approved basket stock 认可一篮子证券
]h5tgi?_l approved budget 核准预算
PEZ!n.'S approved charitable donation 认可慈善捐款
oOFVb5qoFU approved charitable institution 认可慈善机构
fz
"Y CHe approved currency 核准货币；认可货币
61 U09s%\0 approved estimates 核准预算
pEA:L$& approved estimates of expenditure 核准开支预算
F:S}w approved overseas insurer 核准海外保险人
=t?F6)Q approved overseas trust company 核准海外信托公司
EADq C> approved pooled investment fund 核准汇集投资基金
w``U=sfmV approved provident fund scheme 认可公积金计划
>^3i|PB approved provision 核准拨款
VI *$em O0 approved redeemable share 核准可赎回股份
l *G[!u approved regional stock 认可地区性证券
X"%gQ.1|{j approved retirement scheme 认可退休金计划
)9]P M A?u approved subordinated loan 核准附属贷款
1$h,m63) arbitrage 套戥；套汇；套利
vnuN6M{ arbitrageur 套戥者；套汇者
5v*\Zr5ha arbitrary amount 临时款项
nX8v+:&} arrangement 措施；安排；协定
CU!D hm/U arrears 欠款
b&U62iq arrears of pay 欠付薪酬
c 7H^$_^ = arrears of revenue 逾期未收税款；逾期未收的帐项
# Gi$DMW articles of association 组织章程；组织细则；组织章程细则
pMM8-R'W- Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
]7A'7p $Y ascertainment of profit 确定利润
!j-Z Lq:; "Asia Clear" “亚洲结算系统”
7b+6%fV Asia Commercial Bank Ltd. 亚洲商业银行有限公司
h M! a_' Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
5|)W. *Q Asian Development Fund [ADF] 亚洲发展基金
d&>^&>?$zh Asian dollar bond 亚洲美元债券
5) X=*I Asian dollar market 亚洲美元市场
cFX p Asian dollar rate 亚洲美元利率
GTHt'[t@; Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
$%f&a3# Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
I7 ]8Y=xf asked price 沽盘；喊价；索价；卖方报价
5[0? g@aO assessable income 应评税入息
f
_:A0 assessable loss 应评税亏损
j1<Yg,_ .p assessable profit 应评税利润
/PKN LK assessable value 应评税值
#KvlYZ+1 assessed profit 估定利润
F8ulkcD assessed value 经评估价值
Kc\fu3Q
assessment 评税；评定；估价；评税单
{_*yGK48n assessment number 评税编号；估价编号
CTmT@A{ assessment of additional tax 补加税评税
|Y.?_lC assessment of performance 业绩评估；实绩评价
n+R7D.<q!! Assessor 评税主任
.e-#yET asset price bubbles 资产价格泡沫
|DwZ{(R"W asset-backed securities 具资产保证的证券
:Hbv)tS\3w assets accretion 资产增值
eyxW 0}[ assets and liabilities 资产与负债
#O&8A assets betterment statement 资产递增表；资产改进表
Pg{J{gn assets lending 实物放款；有抵押贷款
m]&SN z= assets of the company passing on the death 死者去世时转移的公司资产
! 8 b ^, assets pledged as security for liabilities 用作负债抵押的资产
|N] XJ )? assets portfolio 资产投资组合
K (|}dl: assets price 资产价格
C,eu9wOT assets quality 资产质素
l U] nd[x assets realization 资产变现
R.3q0yZ
wF assets refinancing arrangement 资产再集资安排
+ZX{>:vo assets securitization 资产证券化
# f\rt
assets situated outside Hong Kong 在香港以外地方的资产
8 zb /xP> assets stripping 削减资产；拆卖资产
n=q 76W\ assets value 资产值
0n'_{\yz assignee 承让人
cZ3v=ke^ assignment 转让；转让书；转让契
_yT Ed"$
assignment of interest 权益转让
!<F3 d`a assignment of letters patent and trade mark 专利证书及商标转让
fV~[;e;U. assignment of property 物业转让；物业转让书
GLODVcjf assignment right 转让权
!
d gNtI@ assignor 转让人
4I[P> associate 有联系的人；有关连人士；相联者；合伙人；联系人
B<C&xDRZ0 Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
2`-Bs associate member 附属会员
VxBo1\' associated body corporate 相联法人团体
2Khv>#l
associated company 相联公司；联属公司
6S{l' !s' associated corporation 相联法团
\{YU wKK/A Association of Chartered Certified Accountants [ACCA] [United Kingdom]
s#GLJl\E_P 公认会计师公会〔英国〕
_ e2=ado Association of Futures Exchange Brokers 香港期货经纪协会
}-`4D Hgq Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
G+m }MOQP7 association of underwriters 承保人组织
r mOj assumption of control 接管
z(~_AN M4, assurance 担保；保险；转易；转易书
E*lxVua assurance of interest 权益的转易
moE2G?R at 19XX price 按一九ＸＸ年价格计算
eJX#@`K at a discount 按赔价计算；按贴水价格计算；打折扣
ji= "D YtL at a premium 按溢价计算；按升水价格计算
R@2X3s: at call 通知付款；按通知
A=>u
1h69 at constant market price 按固定市价计算
D m9sL! at constant price 按固定价格计算
X wtqi@zlE at cost 按成本计算
h
yIV.W/ at current market price 按当时市价计算；按现时市价计算
[-x7_=E# at current price 按当时价格计算；按现时价格计算
,fRq5"? at factor cost 按要素成本计算；按生产要素成本计算
Ts x>&W C at money-of-the-day price 按付款当日价格计算
o L<St$1 at or better 按指定或较佳价位〔买卖指令〕
K Y^Z at par 按面值计算；平价
"wc<B4" at sight 见票即付
2Z%O7V~u at the close 按收市盘
D43z9z-:L at the opening 按开市盘
ss-D(K" attestation 见证；见证条款
}K9H^H@r! at-the-money option 平价期权
," ql5Q4 attorney 受权人；受托代表人
cc3 4e attornment 新拥有人承认书
*lb<$E]="! attributable profit 可归属利润
>-c8q]()ly attributable share value 可归属股份价值
K,UMqAmk Auckland Stock Exchange 奥克兰证券交易所
F:ELPs4" auction 拍卖
&c #N)U auctioneer 拍卖商
T]$U"" audit 审计；核数
#A .@i+Zv Audit Commission 审计署
`$NP> %J- Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
BJ0?kX@ 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〕
%|4UsWZ audit review 帐目审查
Y9|!+,
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
XX~,>Q}H= audited account 审计帐目；经审计的帐目
bPMhfK2 % audited annual account 经审计的周年帐目
wy G;8I audited balance sheet 经审计的资产负债表
yDS4h(^ auditor 核数师；核数主任；审计师
nRY5xRvK auditor's certificate 核数师证明书；审计师证明书
:hA#m[ auditor's report 核数师报告；审计师报告
XfmwVjy Aussie bond 澳元债券
Q@H V- (A austerity budget 紧缩预算
i mM_H;-X Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
0CvUc>Pj`" Australia All Ordinaries Index 澳洲所有普通股票指数
-{A<.a3P}= Australian Dollar [AUD] 澳元
J8D,ZfPN`d Australian Options Market 澳大利亚期权市场
o" SMbj Australian Securities Commission 澳洲证券事务监察委员会
GKCroyor Australian Society of Certified Practising Accountants 澳洲执业会计师公会
9!tW.pK5 Australian Stock Exchange 澳大利亚证券交易所
\j.:3X r Austrian Schilling [ATS] 奥地利先令
@ .KGfNu authentication 认证；鉴证
FPTK`Gd0 authority to purchase 委托购买证；委购书
h7@6T+#WoT authorization 认可；核准；授权；授权书
g
`4<9RMun authorization by direction 指示授权
mV m Gg, authorization by instruction 指令授权
I 2DpRMy authorization by warrant 令状授权
!o- @&q authorization of unit trust 单位信托的认可
YbLW/ E\T authorized agent 指定代理人
|nF 8gh~} authorized capital 法定资本
L=h'Qgk% authorized clerk 出市员
ET >](l9 authorized dealer 认可交易商
uIrG* K authorized financial institution 认可财务机构
|&jXp%4T authorized fund 认可基金
w=@Dv authorized fund house 获授权的基金公司；认可基金公司
YoE3<[KD( authorized institution 认可机构
JN6B~ZNf authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
O 9p| a%o authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
uVU)d1N authorized insurer 获授权保险人；获认可承保人
rQ9'bCSr% authorized investment 特准投资项目
P>6{&( authorized person 获授权人
aN=B] {! authorized representative 获授权代表
r%N)bNk~ authorized share capital 法定股本
tI{_y automated quotation system 自动报价系统
@lt#Nz Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
1nOCQ\$l 自动交易系统〔香港期货交易所有限公司〕
/Q )\ + automatic adjustment mechanism 自动调整机制
|Ds=)S"
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A(N4N Automatic Clearing House 自动票据交换所
1&$ nVQ automatic exchange rates accumulation system 自动化汇率累集系统
XZwK6F)L Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
cGD(.= automatic teller machine [ATM] 自动柜员机
\C1nZk?3 autopay 自动转帐
,=N.FS available assets 可用资产
Xm 2'6f, available fiscal reserve 现存财政储备
rN{ c7/| available profit 可用利润
p<;0g9,1 Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
#D|p2L$ average 平均；平均数；海损
Xry4 7a
) average basic salary 平均基本薪金
%07SFu# average consumer expenditure 平均消费开支；一般消费开支
l@:0e]8|o average cost 平均成本
$ mB;K]m average cost of land production 增辟土地平均成本
PxE3K-S)G average daily turnover 平均每日成交额
Lh<).<S average daily wage rate 平均每日工资率
[ 1KuzCcK} average expenditure pattern 平均开支模式
IIqUZJ average growth rate 平均增长率
D
sWS Gb average net fixed assets 固定资产平均净值
D,ln)["xm average of relatives 相对价格平均数
C8 \^#5 average price 平均价格
TOAAQ average propensity to consume 平均消费倾向；一般消费倾向
K4);HJ|= average propensity to save 平均储蓄倾向；一般储蓄倾向
8x{'@WCG% average rate 平均率
b YPK h average revenue 平均收入；平均收益
Ic4H# w average stock 平均库存；平均存货
.>nRzgo average yearly rent 平均年租
8sCv]|cn avoidance of double taxation 避免双重课税
],v =]+R avoidance of tax 避税
