A:
eu=G[> A share Ａ股；甲类股份
| OW/-&) abatement of tax 减税；减扣免税额
y 8} fj= ABN AMRO Bank N.V. 荷兰银行
WgHl.
:R above-the-line expenditure 线上项目支出；经常预算支出
m$N` Xj above-the-line receipt 线上项目收入；经常预算收入
wq yw#)S ABSA Asia Limited 南非联合亚洲有限公司
@ig'CF%( absolute change 绝对数值变更
u#(&
R"6 absolute expenditure 实际开支
6cR}Mm9Hx3 absolute guideline figure 绝对准则数字
xPBSJhla absolute interest 绝对权益
(al.7VA;9 absolute order of discharge 绝对破产解除令
c:#<g/-{wM absolute profit margin 绝对利润幅度
Mdk(FG( absolute value 实值；绝对值
<Q57}[$*) absolutely vested interest 绝对既得权益
N:R6
b5
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n(X {|? absorption 吸收；分摊；合并
"FuOWI{in absorption rate 吸收率；摊配率；分摊率
-CV_yySc ACB Finance Limited 亚洲商业财务有限公司
U -RR>j acceptable form of reciprocity 合理的互惠条件
R&oC9< acceptable rate 适当利率；适当汇率
#'`!*VI acceptance agreement 承兑协议
MZYh44 acceptance for honour 参加承兑
D#%aow'(7 acceptor 承兑人；接受人；受票人
JFAmND;+ acceptor for honour 参加承兑人
5\\#kjjx accident insurance 意外保险
mjgwU8'![ Accident Insurance Association of Hong Kong 香港意外保险公会
7D'-^#S5 accident insurance scheme 意外保险计划
/#mq*kNIM6 accident year basis 意外年度基准
.II*wK k accommodation 通融；贷款
{
'A`ram accommodation bill 通融票据；空头票据
' iQ accommodation party 汇票代发人
&d,chb ( account balance 帐户余额；帐户结余
~nit~ ; account book 帐簿
`As | MYv account collected in advance 预收款项
D$ X9xtT account current book 往来帐簿
7
s+j) account of after-acquired property 事后取得的财产报告
un*Ptc2% account of defaulter 拖欠帐目
(pBP f account payable 应付帐款
jbQ N<`! account payee only [A/C payee only] 只可转帐；存入收款人帐户
XKp$v']u account receivable 应收帐款
E`E$ }iLs account receivable report 应收帐款报表
bBx.snBK account statement 结单；帐单；会计财务报表
b:%z<vo account title 帐户名称；会计科目
fPXMp%T! accountant's report 会计师报告
\.0cA4)[$ Accountant's Report Rules 会计师报告规则
m/{HZKh accounting and auditing procedure 会计与审计程序；会计与核数程序
K6uZ4 m; Accounting Arrangements 《会计安排》
0[A4k : accounting basis 会计基础
{;:QY 1Q T accounting by Official Receiver 破产管理署署长呈交的帐目
48}L!m @ Accounting Circular 《会计通告》
cb36 ~{ accounting class 会计类别
ZD$W>'m{F accounting date 记帐日期；会计结算日期
K &L9Ue accounting for money 款项核算
! z!lQ~ Accounting Officer 会计主任
hbZ]DRg accounting period 会计报告期；会计期
z-9@K<`H accounting policy 会计政策；会计方针
*[
' n 8Z accounting practice 会计惯例
i 4sd29v accounting principle 会计准则
"h@|XI accounting record 会计记录
qcN{p7=0 accounting report 会计报告
] lBe Accounting Services Branch [Treasury] 会计事务部〔库务署〕
~* R:UTBtw Accounting Society of China 中国会计学会
s,5SWdb\v accounting statement 会计报表
(~59}lu~ accounting system 会计制度；会计系统
:S['hBMN accounting transaction 会计事项；帐务交易
i oIOyj accounting treatment 会计处理
Drn{ucIs accounting year 会计年度
Kmk}Yz accretion 增值；添加
Z`_ `^ \" accrual 应计项目；应累算数目
8}B*a;d accrual basis 应计制；权责发生制
R,Gr{"H accrual basis accounting 应计制会计；权责发生制会计
"hE/f~\ accrue 应累算；应计
C(w?`]Qs accrued benefit 应累算利益
R,3E_me"} accrued charges 应计费用
d3nx"=Cy0I accrued cumulative preference share dividend 应累算的累积优先股股息
t=-t xnlr< accrued expenses 应累算费用
nqp:nw accrued interest payable 应付利息；应计未付利息
/ mdPYV accrued interest receivable 应收利息；应计未收利息
#F>7@N:5 accrued right 累算权益
^*6So3 accruing profit 应累算的利润
}JP0q accumulated fiscal reserve 累积财政储备
S\\3?[!p accumulated profit 累积利润；滚存溢利
W^o* ^v accumulated reserve 累积储备
trl:\m accumulation of surplus income 累积收益盈余
MU
}<-1 acquired assets 既得资产
ywSV4ZtM acquisition 收购；购置；取得
E$u9Jbe acquisition cost 购置成本
';'TCb{f * acquisition expenses 购置费用
K;n2mXYGM acquisition of 100% interest 收购全部股权
D]n"`< Ho acquisition of control 取得控制权
=)h<" 2 acquisition of fixed assets 购置固定资产
O
}ES/<an acquisition of shell “买壳”
\hlQu{q. acquisition price 收购价
7g* "AEk act of God 天灾
;8| D4+ acting partner 执事合伙人
sl5y1W/ ]] active market 买卖活跃的市场；交投畅旺的市场；旺市
-K"" 4SC2 active partner 积极参与的合伙人
}Q }&3m~g active trading 交投活跃
0XkLWl|k actual circulation 实际流通
*\ -R& 8 actual cost 实际成本
asT/hsSNS actual expenditure 实际开支；实际支出
{2A| F{7> actual income 实际入息；实际收入；实际收益
Vxr_2Kra actual market 现货市场
4$5d*7 actual price 现货价；实际价格
t:NYsL actual profit 实际利润
tQ,,krw~ actual quotation 实盘；实际价位；实际报价
Z.4 vKO[< actual year basis 按实际年度计算
a&sVcsX actuals 实货
"w PA;4VQ actuarial investigation 精算调查
miW PLnw=L actuarial principle 精算原则
:,<G6"i actuarial report 精算师报告
sI M^e Actuarial Society of Hong Kong 香港精算学会
S!L LC{ actuarial valuation 精算师估值
U{ZE|b. ?b actuary 精算师
r8R]0\ ad referendum agreement 暂定协议；有待覆核的协定
)td?t .4 ad valorem duty 从价税；按值征税
# NoY}* ad valorem duty system 从价税制
AX `>y@I ad valorem fee 从价费
8+7n"6GY2/ ad valorem tariff 从价关税
tQrF A2F additional allowance 额外免税额
.C 6wsmQ additional amount for unexpired risk 未过期风险的额外款额
@Cnn8Y&' additional assessable profit 补加应评税利润
{OH
@z!+d additional assessment 补加评税
b I%Sq+"} additional commitment 额外承担
pBZf=!+E additional commitment vote 额外承担拨款
2qA"emUM additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
+t9$*i9`L additional dependent parent allowance 供养父母额外免税额
B% ]yLJ additional provision 额外拨款
A:-M RhE9X additional stamp duty 附加印花税
nnzfKn:J additional tax 补加税罚款；补加税款
jfLkp >2E' Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
|D@/4B1P adjudged bankrupt 被裁定破产
fZq_]1(/uP adjudicated bankrupt 裁定破产人
\Zn% r&( adjudication fee 裁定费；评定印花税额手续费；评估契据费
a/ 4!zT adjudication of bankruptcy 裁定破产；宣告破产
uVSc1 MS1 adjudication of insolvency 裁定无力偿还债务
0h3 -; % adjusted actual 经调整的实数；调整后的实数
]j 4Nl?5*x adjusted current assets 经调整的流动资产；调整后的流动资产
K )D5 %?D adjusted figure 经调整的数字；调整后的数额
t PJW|wo adjusted liabilities 经调整的负债；调整后的负债
H3}eFl=i2 adjusted loss 经调整的亏损；调整后的亏损
hJ)\Vo 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
7EfLd+ adjusted profit 经调整的利润；调整后的利润
=6sA49~M adjusted surplus 经调整的盈余额；调整后的盈余额
+i\ +bR adjusted value 经调整的价值；调整后的价值
%2S+G?$M? adjustment 调整；修订；理算〔保险〕
}L!%^siG_ adjustment centre 调剂中心
5qe6/E@ adjustment lag 调整过程的时间差距；调整时差
!ek};~( adjustment mechanism 调整机制
%(P\"hE' adjustment of loss 亏损调整
- (Zi adjustment process 调整过程；调整程序
#4yh-D" adjustment range 调整幅度
>`0l"K< administered exchange rate 受管制汇率
?k 4|;DD Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
Iu)76Y@=5= administration expenses 行政费用
M%3P@GRg administration fee 手续费；行政费
&8!~H<S administration in bankruptcy 破产管理
& rc]3!
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]* #k|>Fl administrator 管理人；遗产管理人
Np.]
W( administrator of the estate 遗产管理人
ORc20NFy7 admission of debt 债项承认书
v^;p]_c~2 admission of proof 接纳债权证明
T?DX|?2X advance 放贷款项；垫付款项；预支款项；预付款项
}k{h^ ! fV advance account 暂支帐目；预付款帐户
8E/wUN,Lxj advance compensation 预付补偿金
Lddk:u&J advance from shareholder 股东垫款
y^ij u( advance pending reimbursement 预支以待日后付还
LH@xr\^ advanced economy 先进经济体系
Q.b<YRZ advancement 预付；预付财产
x;w^&<hQ\ advances warrant 垫款令
G*`H2-, advancing 贷出
n[E#K`gg' adverse balance 逆差
f%g^6[ adverse exchange 逆汇
FX
yyY-(O advertisement addressed to shareholders 在报章刊登的致股东通告
2 &(w\#' advice for collection 托收通知书
8V08>M advice of drawing 提款通知书；汇票通知书
}C'H@:/ advice of payment 付款通知
nt5x[xa Advisory Committee [Securities and Futures Commission]
5n1aR A1 谘询委员会〔证券及期货事务监察委员会〕
Qf'%".*=~8 Advisory Committee on Diversification 经济多元化谘询委员会
sOf;I]E| affidavit 誓章；遗产申报誓章
1D TA Dh0 affidavit of no receipt 述明无收款的誓章
id" -eMwp affiliate 联号；联营公司；附属公司
w,s++bV;L affiliated company 附属公司；联号；联营公司
Ir,3' G affirmation [estate duty] 非宗教式宣誓〔遗产税〕
-|FSdzvg affordability 负担能力
v/s6!3pnl African Development Bank [AfDB] 非洲开发银行
i3SrsVSG after-acquired property 事后取得的财产
{9,!XiF.: after-hours dealing 市后交易
D)_67w|u| after-tax profit 税后盈利；税后利润；税后溢利
`\pv^#5HV9 agency agreement 代理协议
1 7.. agency expenses 代理机构的开支
<'N(`.&3C agency fee 代理费
4 g%BCGsys Agency Law 《代理法》
/A4^l]H;+3 agent 代理人；承销人
&Q> tV+* agent of company 公司代理人
S>6f0\F/Y% agent's fee 代理人费；经纪费
rsGQ
:c aggregate 总计；总数；总体数字
c1wP/?|.> aggregate amount 总款额；总额
FG6bKvEQm^ aggregate assets and liabilities 总体资产与负债
wuV*!oef o aggregate at constant price 按固定价格计算的总体数字
ULJ V aggregate demand 总需求
Ch;wvoy aggregate gross position 总持仓量
c*@#0B aggregate limit 总限额
fDzG5}i aggregate of salaries tax 合计薪俸税
^ W*T~V*8 aggregate performance 总体表现；总体业绩
^'Z ?BK aggregate supply 总体供应
} vzNh_ aggregate surplus 总盈余
V~~4<?= A aggregate total 整体总额
>Av[`1a2F aggregate value 总值；合计价值
p-S&Wq aggregated basis 合计基准
C 7a$>#% aggregated net chargeable income 合计应课税入息实额
G 9YfJ?I aggregation 合并计算；合计；总和
01_*^iCf5 aggregation of incomes of husband and wife 夫妇入息合并计算
CD"D^\z aggregation of property 财产的总和
Z=|NoDZ agio 差价；贴水
yPmo@aw]1 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》
- Mubq Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
5j{jbo =! 《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》
r2xXS&9!| Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
C-:lM1 《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》
HO`N]AMw Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
CC~:z/4,N 《香港政府和大韩民国政府关于相互促进和保护投资协定》
+%'!+r
l agreement for a settlement 授产协议
en?J#fz agreement for assignment 转让协议
c?/R=/H agreement for sale 售卖协议；买卖协议
|n/qJIE6 agreement for sale and purchase 买卖协议
!%lcn
O agreement for the payment of interest 支付利息协议
oLh 2:c agreement for the repayment of money 还款协议
_[:>!ekx agreement of reinsurance 再保险协议
)UoF*vC( Agricultural Bank of China 中国农业银行
ib,BYFKEW air passenger departure tax 飞机乘客离境税
3$yOv "` Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
~ZuFMVR airport tax 机场税
fp)%Cr alcohol duty 酒精税
[J-uvxD alienation 让与；让渡；转让
Ob~7r*q alimony 生活费；赡养费
V:Lq>rs#
All Ordinaries Index [AOI] 所有普通股指数
8=T[Y`;x all risks 全险；综合险
#sRkKl| All Sales Record for Stock Market 《股票市场成交报告》
|RS(QU<QE Allied Capital Resources Limited 新联财务有限公司
\Aa{] t all-items index [Consumer Price Index] 总指数〔消费物价指数〕
O Bm#E} allocation letter 拨款信件
1OOMqFn} L allocation of fund 分配款项；预留款项
er44s^$ allocation of profit 利润分配；溢利分配
&$V&gAN allocation warrant 拨款令
;J&p17~T9 allotment 分配；配股
|Vj@;+/j allotment notice 股份配售通知；配股通知
EG&97l b allotment of shares 股份分配
dW4FMm >| allowable 可获宽免；免税的
p "Cxe allowable business loss 可扣除的营业亏损
%%c1@2G< allowable expenses 可扣税的支出
0LW|5BVbIO allowance 免税额；津贴；备抵；准备金
}QzF.![~z allowance for debts 债项的免税额
v *[oe allowance for depreciation by wear and tear 耗损折旧免税额
-KA Y allowance for funeral expenses 殡殓费的免税额
"pa2,-& allowance for inflation 为通货膨胀而预留的款项；通胀准备金
i
.GJO +K allowance for repairs and outgoings 修葺及支出方面的免税额
1I#]OY#> allowance to debtor 给债务人的津贴
0g{`Q d alteration of capital 资本更改
Fo: 60)Lr alternate trustee 候补受托人
;NJx9 )7 < amalgamation 合并
cmu| d ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
4b/>ZHFOF; ambit of charges 征税范围；收费范围
m.g2>r`NU amended valuation 经修订的估值
^8q(_#w`K American Commodities Exchange 美国商品交易所
qPvW b1H: American Express Bank Limited 美国运通银行
2vLV1v$,q American Stock Exchange 美国证券交易所
d H ; amortization 摊销
x Rp;y* amount due from banks 存放银行同业的款项
4F=cER6l amount due from banks abroad 存放海外银行同业的款项
>K@Y8J+ e# amount due from holding companies 控股公司欠款
lB<
kf1[ amount due from local banks 存放本港银行同业的款项
N\nxo0sl amount due to banks 银行同业的存款
7+2DsZ^6MW amount due to banks abroad 海外银行同业的存款
KM:k<p vi amount due to holding companies 控股公司存款
8TH fFL amount due to local banks 本港银行同业的存款
>oHgs amount due to outport banks 外埠银行同业的存款
Q?xCb amount for note issue 发行纸币的款额
q,% lG$0v amount of bond 担保契据的款额
0Uf.a P amount of consideration 代价款额
(/;<K $u*h amount of contribution 供款数额
B(t`$mC amount of indebtedness 负债款额
_+*+,Vx amount of principal of the loan 贷款本金额
vP. ^j7wB amount of rates chargeable 应征差饷数额
5z=.Z\M`8 amount of share capital 股本额
:+? w> amount of sums assured 承保款额
NQu .%= amount of variation 变动幅度
Ss$/Bh>hN amount of vote 拨款数额
M7PG s-l amount payable 应付款额
e{6I-5`|,# amount receivable 应收款额
yg o4. Amsterdam Stock Exchange 阿姆斯特丹证券交易所
A}l+BIt analysis 分析
AL{r/h ancillary risk 附属风险
hVe39BBtO annual account 周年帐目；周年帐目报表；年度决算；年结
g=)OcTd# annual accounting date 年结日期
ZT
d)4f annual allowance 每年免税额；年积金；年度津贴；年津
b uOpHQn annual balance 年度余额
bZ-_Q annual disposable income 每年可动用收入
gCjW !t annual estimates 周年预算
/<e<-C*d&< annual fee 年费
Gzw9E.Hk annual general meeting 周年大会
^/M-*U8ab annual growth rate 年增率；每年增长率
DV!10NqUr annual long-term supplement 长期个案每年补助金
@lhjO>@#I annual pensionable emolument 可供计算退休金的年薪
6cVJu%<V annual report 年报
7
/7,55 Annual Report on the Consumer Price Index 《消费物价指数年报》
7]F@ g}8 annual return 周年报表；周年申报表；每年报税表格
[yn\O=%5 Annual Return Rules 《周年报表规则》
\NF5)] : annual review of consumer prices 每年消费物价回顾
?K!^[a O}= annual roll-forward basis 逐年延展方式
/t|Lu@&:Xo annual salary 年薪
HOSt0IHzty annual statement 年度报表；年度决算表
c_ Dg0 Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
4^3lG1^YY annuitant 年金受益人
)C&'5z annuity 年金
|x+g5~$ annuity contract 年金合约
jxdX7aik annuity on human life 人寿年金
NjH`
AMGBT antecedent debt 先前的债项
A9 ;!\Wo ante-dated cheque 倒填日期支票
r>, s-T!7 anticipated expenditure 预期开支
f =T-4Of anticipated net profit 预期纯利
w,!IvDCAw anticipated revenue 预期收入
Y2d(HD@ anti-inflation measure 反通货膨胀措施
m4_ZGjmJM anti-inflationary stance 反通货膨胀立场
$i9</Es
P apparent deficit 表面赤字
|6o!]~&e$1 apparent financial solvency 表面偿债能力
5D6 ,B apparent partner 表面合伙人
,ui=Wi 1 application for personal assessment 个人入息课税申请书
`3? 5Z/,y application of fund 资金应用
,k |QuOrCh application to release as liquidator and to destruct the books of accounts and documents
y}*J_7- 申请免除清盘人职务及毁灭帐簿与文件
r>_40+ |& appointed actuary 委任精算师
"STd ;vR appointed auditor 委任核数师；委任审计师
cUj^aT pm appointed trustee 委任的受托人
z XZXp~7) appointer 委任人
~kp,;!^vr apportioned pro rata 按比例分摊
H aA2y apportionment 分配；分摊
(TTS-( Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
iPCDxDLN3V apportionment formula 分摊方程式
xtF Gj,N apportionment of estate duty 遗产税的分摊
a \ZNN k appraisal 估价；评估
3k# h !Z appreciable growth 可观增长
Xx?~%o6 appreciable impact 显着影响
)N3XbbV appreciable increase 可观增长
:>K8oE
appreciation 增值；升值
t->I# t7 appreciation against other currencies 相对其他货币升值
:ZsAWe{%,J appreciation of the exchange value of Hong Kong dollar 港元汇值上升
h1Nd1h@- appreciation tax 增值税
6 0--6n appropriation 拨款；拨用；拨付
" 7g\X$ appropriation account 拨款帐目
`6RR/~kP( Appropriation Bill 拨款法案
B*OBXN>'P appropriation-in-aid system 补助拨款办法
wO&+ Bb\= approved assets 核准资产
F S!D approved basket stock 认可一篮子证券
)s|o&aP> approved budget 核准预算
21sXCmYR,t approved charitable donation 认可慈善捐款
ddzMwucjp approved charitable institution 认可慈善机构
`DS7J\c$ approved currency 核准货币；认可货币
%X* *( approved estimates 核准预算
FjV)QP H approved estimates of expenditure 核准开支预算
V/Q/Ujgg approved overseas insurer 核准海外保险人
;:1o|>mX approved overseas trust company 核准海外信托公司
c|s7 cG$+- approved pooled investment fund 核准汇集投资基金
w `_"R6 approved provident fund scheme 认可公积金计划
}!QVcu"+t/ approved provision 核准拨款
?p& ( Af) approved redeemable share 核准可赎回股份
~s2la~gu approved regional stock 认可地区性证券
&cZl2ynPi approved retirement scheme 认可退休金计划
S1a6uE approved subordinated loan 核准附属贷款
SsCV}[ arbitrage 套戥；套汇；套利
?+G
/ 5,e arbitrageur 套戥者；套汇者
@i BaJ"*, arbitrary amount 临时款项
2*5pjd{Kt arrangement 措施；安排；协定
o@[oI\Vr! arrears 欠款
!,9 ;AMO
- arrears of pay 欠付薪酬
")Qhg-l arrears of revenue 逾期未收税款；逾期未收的帐项
+} x\|O articles of association 组织章程；组织细则；组织章程细则
O39f Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
|ngv{g ascertainment of profit 确定利润
{F ',e~}s "Asia Clear" “亚洲结算系统”
#CRd@k ? Asia Commercial Bank Ltd. 亚洲商业银行有限公司
s< {) X$ Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
V /]o': Asian Development Fund [ADF] 亚洲发展基金
&3f^]n!@ Asian dollar bond 亚洲美元债券
.&2~g A Asian dollar market 亚洲美元市场
g4 ^3H3Pd Asian dollar rate 亚洲美元利率
+?v2MsF'] Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
*nSKIDw Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
%[x
PyqX asked price 沽盘；喊价；索价；卖方报价
B &e'n< assessable income 应评税入息
8EY]<#PN assessable loss 应评税亏损
ihd ^P] assessable profit 应评税利润
O,Ej m<nt assessable value 应评税值
s"~3.J assessed profit 估定利润
O+"a 0:GM assessed value 经评估价值
3(`P x} assessment 评税；评定；估价；评税单
rGlnu.mK^ assessment number 评税编号；估价编号
n;LjKE assessment of additional tax 补加税评税
a FL; E assessment of performance 业绩评估；实绩评价
a5?Yh<cJ Assessor 评税主任
a=
(v S asset price bubbles 资产价格泡沫
\Vx_$E asset-backed securities 具资产保证的证券
1ZY~qP+n+ assets accretion 资产增值
w wE3N[ assets and liabilities 资产与负债
uj@ d {AQ assets betterment statement 资产递增表；资产改进表
K(#O@Wmjq assets lending 实物放款；有抵押贷款
8'M:uI assets of the company passing on the death 死者去世时转移的公司资产
@pl h 'f} assets pledged as security for liabilities 用作负债抵押的资产
M{g.x4M@W assets portfolio 资产投资组合
zy`T!
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RT<HiV r` assets quality 资产质素
\V
T.bUs assets realization 资产变现
yof8L WXx assets refinancing arrangement 资产再集资安排
Nxr\Yey assets securitization 资产证券化
=wlPm5 assets situated outside Hong Kong 在香港以外地方的资产
1D1qOg"LE assets stripping 削减资产；拆卖资产
fZb}- assets value 资产值
Gn^m 541 assignee 承让人
$"ACg!=M assignment 转让；转让书；转让契
;tC$O~X assignment of interest 权益转让
JHa\"h assignment of letters patent and trade mark 专利证书及商标转让
:,V&P _ assignment of property 物业转让；物业转让书
Jwpc8MQ assignment right 转让权
%+oqAY m+s assignor 转让人
Hu+GN3`sx^ associate 有联系的人；有关连人士；相联者；合伙人；联系人
$f=6>Kn|^] Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
~l}\K10L* associate member 附属会员
!8&EkXTw, associated body corporate 相联法人团体
[lGxys)J associated company 相联公司；联属公司
B+z>$6 associated corporation 相联法团
m qwJya Association of Chartered Certified Accountants [ACCA] [United Kingdom]
P=.~LZZ]89 公认会计师公会〔英国〕
9.B gsV . Association of Futures Exchange Brokers 香港期货经纪协会
PYTwyqS Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
Py# TXzEcC association of underwriters 承保人组织
9Dp0Pi?29 assumption of control 接管
?JBA`,- assurance 担保；保险；转易；转易书
M(v X.kF assurance of interest 权益的转易
W;?e @} at 19XX price 按一九ＸＸ年价格计算
OZEbs 7 at a discount 按赔价计算；按贴水价格计算；打折扣
intl?&wC at a premium 按溢价计算；按升水价格计算
$b) t` r+ at call 通知付款；按通知
iK!F VKi} at constant market price 按固定市价计算
Va A. J at constant price 按固定价格计算
3vdFO: j at cost 按成本计算
4v` G/w at current market price 按当时市价计算；按现时市价计算
CSY-{ at current price 按当时价格计算；按现时价格计算
<H$!OPV at factor cost 按要素成本计算；按生产要素成本计算
L tUvFe at money-of-the-day price 按付款当日价格计算
t N4- <6 at or better 按指定或较佳价位〔买卖指令〕
"R"{xOQl at par 按面值计算；平价
@w;$M]o1 at sight 见票即付
Oh%p1 $H at the close 按收市盘
b! r%4Ah at the opening 按开市盘
qkqtPbQ 7 attestation 见证；见证条款
[Sj "gLj at-the-money option 平价期权
A4(k<<xjE attorney 受权人；受托代表人
w
c attornment 新拥有人承认书
b,X+*hRt attributable profit 可归属利润
\VWgF)_ attributable share value 可归属股份价值
\/b[V3<" Auckland Stock Exchange 奥克兰证券交易所
F"1tPWn auction 拍卖
Bg}l$ ?S auctioneer 拍卖商
BkP4.XRI audit 审计；核数
;*0nPhBw0> Audit Commission 审计署
2.vmZ aKP Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
CY.4 >, 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〕
1Vc~Sa audit review 帐目审查
N6`U)=2o>h Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
iC Ce8nK audited account 审计帐目；经审计的帐目
]E)\>Jb audited annual account 经审计的周年帐目
'bs HoO audited balance sheet 经审计的资产负债表
C DoD9Hq, auditor 核数师；核数主任；审计师
`z$P,^g` auditor's certificate 核数师证明书；审计师证明书
Uy FC\vQ auditor's report 核数师报告；审计师报告
a l9(
9) Aussie bond 澳元债券
_%Yi ^ ^ austerity budget 紧缩预算
?#Y:2LqP C Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
xGFbh4H=8p Australia All Ordinaries Index 澳洲所有普通股票指数
q oZ)"M Australian Dollar [AUD] 澳元
yL),G*[p\} Australian Options Market 澳大利亚期权市场
>TiE Y MW Australian Securities Commission 澳洲证券事务监察委员会
/8!n7a7 Australian Society of Certified Practising Accountants 澳洲执业会计师公会
+v$W$s&b-h Australian Stock Exchange 澳大利亚证券交易所
u-tD_UIck Austrian Schilling [ATS] 奥地利先令
^qi+Y)dU| authentication 认证；鉴证
9 hssI ZO authority to purchase 委托购买证；委购书
KuW>^mF(I authorization 认可；核准；授权；授权书
)FPn_p#3] authorization by direction 指示授权
q`?M+c*F authorization by instruction 指令授权
#eX<=H] authorization by warrant 令状授权
e-OKv#] authorization of unit trust 单位信托的认可
1z0|uc
authorized agent 指定代理人
kKjcW` [ authorized capital 法定资本
iSUu3Yv,_m authorized clerk 出市员
EJRkFn8XG' authorized dealer 认可交易商
29CzG0?B authorized financial institution 认可财务机构
A\W) uwyN authorized fund 认可基金
tCm]1ZgRW authorized fund house 获授权的基金公司；认可基金公司
f/s" 2r authorized institution 认可机构
UR9\g( authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
,7k-LAA authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
a>rDJw: authorized insurer 获授权保险人；获认可承保人
&W c$VD C authorized investment 特准投资项目
!|j|rYi- authorized person 获授权人
E m^Dg9 authorized representative 获授权代表
s~bi#U;dF authorized share capital 法定股本
~I9o * cq automated quotation system 自动报价系统
"RM\<) IF Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
7=5eLc^ 自动交易系统〔香港期货交易所有限公司〕
T\(k= 0R M automatic adjustment mechanism 自动调整机制
, I ][ automatic adjustment system 自动调整系统
W/b)OlG"2 Automatic Clearing House 自动票据交换所
La3rX automatic exchange rates accumulation system 自动化汇率累集系统
k{=d V Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
+S[3HX7H automatic teller machine [ATM] 自动柜员机
Z[ &d2' autopay 自动转帐
13w(Tf available assets 可用资产
4T ; <`{] available fiscal reserve 现存财政储备
$d !Vx m available profit 可用利润
H5 &._ Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
co1aG,>"q average 平均；平均数；海损
(xoYYO average basic salary 平均基本薪金
uubIL +
average consumer expenditure 平均消费开支；一般消费开支
17,mqXX> average cost 平均成本
+GL$[ 5G average cost of land production 增辟土地平均成本
S WY average daily turnover 平均每日成交额
RgL>0s average daily wage rate 平均每日工资率
V"'PA-z3 average expenditure pattern 平均开支模式
p Pag@L average growth rate 平均增长率
gu%i|-} average net fixed assets 固定资产平均净值
k3nvML,b v average of relatives 相对价格平均数
f8aY6o"i average price 平均价格
f$n5$hJ lQ average propensity to consume 平均消费倾向；一般消费倾向
Pqw<nyC. average propensity to save 平均储蓄倾向；一般储蓄倾向
("r:L<xe& average rate 平均率
Ir5|H|b< average revenue 平均收入；平均收益
Jj\lF*B average stock 平均库存；平均存货
a wvP;F?q| average yearly rent 平均年租
@6UZC-M 0 avoidance of double taxation 避免双重课税
>T c\~l avoidance of tax 避税
